Peran Dewan Pengawas Syariah pada Praktik Earnings Manajemen di Perbankan Syariah

The impact of earnings management practices in banking companies is a consideration of the importance of research on earnings management that discusses how to reduce and control aggressiveness and deviations from earnings management so as to maintain the credibility and quality of information presented by financial reports. This article aims to observe and analyze the development of research on the role of the Sharia Supervisory Board (SSB) in reducing discretionary accruals in Islamic banking. This article uses a qualitative approach to literature study by analyzing articles originating from previous research. Based on the results of the analysis of previous articles, a strong argument is provided that the Sharia Supervisory Board (SSB) plays a significant but complex role in mitigating earnings management practices in Islamic banking. The effectiveness of the SSB's Sharia Supervisory Board, adequate qualifications and expertise (a combination of sharia and financial knowledge) are one of the most consistent determining factors, surpassing mere size or frequency of meetings. There is an academic gap for future research exploring moderating variables, real-world manipulation techniques, and the dynamics of interactions between governance elements within the dual structure that characterizes Islamic banking.