Dialectics of Sharia Compliance: A Case Study of Operational Governance Practices at Bank Muamalat’s Genteng Branch

Abstract

Introduction/Main Objectives: This study examines internal resistance and the implementation of Sharia-based Good Corporate Governance at Bank Muamalat’s Genteng Branch, focusing on operational challenges in maintaining Sharia compliance. Research Methods: A qualitative single-case study involved four key informants. Data were collected through semi-structured interviews and analyzed using the Miles, Huberman, and Saldaña model, with triangulation of sources and member checking. Finding/Results: Resistance was mainly procedural, including omitted contract readings and analytical shortcuts caused by commercial pressure. Compliance was reinforced through strict SOPs, proactive DPS oversight, preventive training, and sanctions. Customer trust was largely based on Bank Muamalat’s reputation as a Sharia banking pioneer. Conclusion: Effective Sharia governance depends on consistent procedures, strong DPS supervision, sanctions, and continuous training to protect public trust and reduce reputational risk