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Abstract

Sharia Supervisory Board Reports (SSBRs) have an interest in convincing the public that entities supervised by a Sharia Supervisory Board (SSB) are sharia-compliant and reflective of Good Corporate Governance (GCG) practices. Failure in public convincing will be detrimental to Islamic banks’ reputation as well as the SSB’s image and credibility. This study aimed to critically assess how the SSB produces reports as texts to persuade the public using Critical Discourse Analysis (CDA). We analyzed four SSBRs from two Islamic Commercial Banks (ICBs) and two Islamic Business Units (IBUs) owned by other ICBs as well as interviews for data triangulation. We employed three of Halliday’s CDA structures for data analysis: text as microstructure as well as the context of situation and the context of culture as macrostructure. The results are as follows. First, microstructure analysis on SSB members’ performance and personality shows that language practices used to build their character and positive image at semantic and syntactic levels are in place. Second, the context of situation trilogy reveals that the SSB only focuses on language compiling practices to direct readers into a desired direction while maintaining its existence and legitimacy. Third, the context of culture indicates that the SSBRs become more concerned with formality than substance, annexing a manipulative potential on reality. Also, it is identified that the SSBRs serve only as a fullfilment of regulations or internationally applied guidelines of SSB roles.

Bahasa Abstract

Laporan Dewan Pengawas Syariah (LDPS) berkepentingan meyakinkan publik bahwa entitas yang diawasi oleh Dewan Pengawas Syariah (DPS) telah menerapkan prinsip Syariah sebagai cerminan penerapan Good Corporate Governance (GCG). Kegagalan DPS meyakinkan publik berpotensi menurunkan reputasi bank syariah termasuk citra dan kredibilitas mereka sendiri. Penelitian ini bertujuan menilai secara kritis bagaimana DPS menghasilkan laporan sebagai teks dalam memersuasi publik menggunakan metode Critical Discourse Analysis (CDA). Data terdiri dari dua laporan DPS BUS dan DPS UUS serta hasil wawancara DPS sebagai triangulasi. Analisa data menggunakan tiga struktur CDA Halliday yaitu text (sebagai struktur mikro), serta context of situation dan context of culture (sebagai struktur makro). Hasil penelitian menunjukan bahwa, pertama, melalui analisa tematik struktur mikro teks atas informasi personal dan kinerja DPS, ditemukan praktik bahasa sebagai upaya membangun karakter dan citra positif DPS. Kedua, dari pembacaan trilogi konteks situasi DPS hanya fokus menyusun praktik bahasa dengan tujuan membawa pembaca teks kearah yang diinginkan terutama untuk mempertahankan eksistensi dan legitimasi. Ketiga, pada konteks budaya, LDPS lebih mementingkan formalitas daripada isi, sehingga berpotensi memanipulasi realitas, serta sekedar memenuhi regulasi dan berbagai pedoman atas peran DPS yang dijalankan secara internasional.

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