Kepatuhan Syariah dan Kinerja Pegawai pada Perbankan Syariah: Sebuah Rekonstruksi Teoretis

Abstract

Kepatuhan syariah (sharia compliance) merupakan elemen penting dalam perbankan syariah yang umumnya dikaji dalam konteks tata kelola dan kepatuhan institusional. Namun, kajian mengenai hubungan kepatuhan syariah dan kinerja pegawai masih terbatas serta belum memiliki konstruksi teoretis yang komprehensif. Artikel ini bertujuan merekonstruksi model hubungan antara kepatuhan syariah dan kinerja pegawai melalui integrasi Agency Theory, Stakeholder Theory, dan Legitimacy Theory. Penelitian ini menggunakan pendekatan kepustakaan (library research) dengan metode analisis konseptual terhadap berbagai literatur yang relevan. Hasil analisis menunjukkan bahwa kepatuhan syariah memengaruhi kinerja pegawai melalui tiga mekanisme utama, yaitu pembentukan akuntabilitas individu, penguatan komitmen organisasi, dan peningkatan identifikasi organisasi. Akuntabilitas individu menjelaskan fungsi kepatuhan syariah sebagai mekanisme pengendalian perilaku, komitmen organisasi menunjukkan peran kepatuhan syariah dalam membangun keterikatan pegawai terhadap organisasi, sedangkan identifikasi organisasi menjelaskan pengaruh legitimasi syariah terhadap keterlibatan pegawai. Integrasi ketiga perspektif tersebut menghasilkan model konseptual yang menempatkan kepatuhan syariah tidak hanya sebagai instrumen kepatuhan kelembagaan, tetapi juga sebagai mekanisme pembentukan kinerja pegawai dalam perbankan syariah.

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Issue

Vol. 8 No. 1 (2026): At-Tasharruf; Jurnal Ekonomi dan Bisnis Syariah

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