<> "The repository administrator has not yet configured an RDF license."^^ . <> . . . "AI Risk Governance in Islamic Digital Finance"^^ . "Purpose – The rapid integration of artificial intelligence (AI) into digital financial systems has created \r\nopportunities for innovation while simultaneously generating complex governance challenges. Although \r\nAI improves efficiency and financial inclusion, it also introduces risks related to cybersecurity, data \r\ngovernance, institutional readiness and regulatory compliance. This study aims to identify and prioritize \r\nAI-related risks in digital financial systems and examine their implications for AI governance, particularly \r\nin the context of Islamic digital finance.\r\nDesign/methodology/approach – This study employs a quantitative approach based on a survey of \r\n260 respondents to evaluate perceptions of AI-related risks in digital financial environments. The Failure \r\nMode and Effects Analysis (FMEA) framework is used to assess risks across four dimensions: potential \r\noccurrence, frequency, impact and detection capability. Risk Priority Numbers are applied to rank and \r\nclassify risks, complemented by multilevel analysis at both category and item levels.\r\nFindings – The findings indicate that the most significant risks are primarily governance-related rather \r\nthan technological. Risk management capacity, human capital constraints and Sharia compliance emerge \r\nas dominant dimensions shaping AI risk governance. The analysis also shows that AI risk structures are \r\nnonuniform. While aggregate-level analysis identifies governance-related risks as dominant, item-level \r\nanalysis reveals concentrated vulnerabilities, particularly cybersecurity risks, that may remain obscured \r\nwithin broader classifications. The findings further suggest the presence of a governance execution gap, \r\nwhere institutional awareness of AI-related risks is not always followed by effective mitigation practices.\r\nResearch limitations/implications – This study relies on perception-based survey data, which reflects \r\nrespondents’ assessments of AI-related risks rather than direct observations of technological failures in \r\nreal financial systems. Future research could extend the analysis by using case studies or institutional \r\ndata from financial organizations that implement AI technologies.\r\nPractical implications – The findings highlight the importance of strengthening institutional capacity \r\nthrough risk management frameworks, training and organizational readiness. Policymakers and financial \r\ninstitutions should adopt governance approaches that integrate technological safeguards with regulatory \r\nand ethical oversight, particularly within Islamic financial systems.\r\nSocial implications – Effective AI governance can strengthen public trust, support financial inclusion, \r\nand enhance the stability of digital financial systems. In Islamic financial contexts, alignment between AI \r\nsystems and ethical as well as Sharia principles remains essential for maintaining institutional legitimacy \r\nand societal acceptance.\r\nOriginality/value – This study contributes to the literature by applying FMEA to AI risk governance in \r\ndigital financial systems and by introducing a multilevel risk assessment perspective. The study further \r\nadvances understanding of AI governance by identifying governance execution gaps and emphasizing \r\nthe need to integrate technological and Sharia-based governance frameworks."^^ . "2026" . . . . "DIGITAL POLICY, REGULATION AND GOVERNANCE"^^ . . . "Emerald Publishing Limited"^^ . . . "23985038" . . . . . . . "-"^^ . "Darmawan"^^ . "- Darmawan"^^ . . . . . . "AI Risk Governance in Islamic Digital Finance (Text)"^^ . . . . . "AI Risk Governance in Islamic Digital Finance.pdf"^^ . . . "AI Risk Governance in Islamic Digital Finance (Text)"^^ . . . . . "surat-surat-pernyataan1780969247.pdf"^^ . . "HTML Summary of #76641 \n\nAI Risk Governance in Islamic Digital Finance\n\n" . "text/html" . . . "Keuangan Islam"@en . .