The Distribution of Accountants’ and Sharia Supervisory Board (SSB) Akhlaq and Behavior in Strengthening Good Corporate Governance: Evidence from Indonesian Sharia Financial Institutions

This study investigates how the distribution of accountants' and Sharia Supervisory Board (SSB) akhlaq and professional behavior strengthens good corporate governance in Indonesian Sharia financial institutions. Drawing on a distribution perspective, the study conceptualizes akhlaq as an ethical resource distributed across governance actors rather than as an individual moral attribute. It emphasizes the role of ethical distribution in enhancing accountability, transparency, and Sharia compliance within institutional governance structures. This study adopts a qualitative interpretive approach. Data were collected through in-depth interviews with accountants and SSB members from Indonesian Sharia financial institutions, supported by an analysis of governance documents, ethical guidelines, and Sharia compliance reports. The akhlaq construct is adapted from Islamic ethical frameworks integrating faith (akidah), normative obedience (sharia), and moral consciousness (ihsan). Thematic analysis was used to identify patterns of ethical distribution, professional behavior, and governance mechanisms. The findings show that akhlaq is distributed through formal mechanisms, such as governance structures, standard operating procedures, and supervisory routines, as well as informal mechanisms, including role modeling, ethical deliberation, and moral self-regulation. This distribution shapes professional behavior among accountants and SSB members, strengthening accountability, transparency, and Sharia compliance, and thereby reinforcing good corporate governance. This study contributes to the accounting behavior by extending the concept of distribution to ethical and behavioral dimensions within Sharia governance. It offers a novel perspective on how intangible ethical resources can be systematically distributed to enhance governance quality in Islamic financial institutions.