An Investigation into Shariah Governance Practices of Islamic Cooperatives in Thailand: A Case Study of Ibnu Affan Islamic Cooperative Limited

Abstract

This study investigates the Shariah governance practices of Islamic cooperatives in Thailand through a case study of Ibnu Affan Islamic Cooperative Limited. The research aims to explore the existing governance structure, assess the implementation of Shariah compliance mechanisms, and identify challenges faced in maintaining effective oversight. A qualitative research design was employed, utilizing a semi-structured interview with the only Shariah officer in the cooperative as the primary data source, complemented by document analysis and literature review. The data were analyzed thematically following Braun and Clarke’s (2006) six-phase framework. Findings reveal that the cooperative operates under a dual-tier Shariah governance structure, consisting of a Shariah Subcommittee responsible for internal supervision and a Shariah Experts Council that provides external advisory support. While this structure promotes accountability and adherence to Islamic principles, challenges remain, including limited Shariah literacy among officers, absence of standardized national governance guidelines, and resource constraints that hinder regular compliance audits. Despite these limitations, the cooperative demonstrates a strong ethical commitment to Shariah principles and community welfare. The study concludes that strengthening human capital, developing a unified national Shariah governance framework, and enhancing collaboration with educational institutions are essential for improving the credibility and sustainability of Islamic cooperatives in Thailand. The findings offer practical recommendations for policymakers and provide comparative insights for other Muslim-minority countries seeking to institutionalize Shariah governance effectively.