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The purpose of this paper is to engage in a systematic examination of previous scholarship on the relationship between Sharia governance (SG), which is represented by the Sharia Supervisory Board (SSB), and the Internal Sharia Review (ISR), to determine whether the ISR can minimize financing risk in Islamic banking.

The literature search consisted of two steps: a randomized and systematic literature review. The methodology adopted in this article is a systematic literature review.

To reduce the risk of financing in Islamic banking, SG must be implemented optimally by making rules regarding the role of the SSB in supervising customer financing. In addition, it is a necessary to establish an entity that assists the SSB in the implementation of SG, namely, the ISR section, but there is still very little research on the role of the SSB and ISR in minimizing financing risk.

Establishing an ISR to assist the SSB in carrying out its duties has direct practical implications for Islamic banking: minimizing financing risks and compliance with Islamic Sharia principles. In addition, new rules regarding the role of SSBs and the ISR in reducing credit risk include monitoring customers to ensure that they fulfill their financing commitments on time. This new form of regulation and review can be used as a reference by the Otoritas Jasa Keuangan or Finance Service Authority to create new policies or regulations regarding SG, especially in Indonesia.

Subsequent research may introduce other more relevant variables, such as empirically testing the competence, independence or integrity of SSB and the ISR team as it attempts to minimize the risk of financing in Islamic banks. In addition, further research is expected to examine whether the SSB or the ISR team has a positive or negative influence on the risk of financing Islamic banks with secondary data.

This study aims to evaluate the relationship between organizational learning (OL) culture (OLC) and innovation. This study also aims to determine the patterns by which the concepts of OLC/learning organization (LO)/OL and OL capability are interrelated and have an impact on innovation.

This study emphasized the analysis of 42 literature reviews, which contained the variables of OLC/LO/OL and innovation.

A holistic perception of OLC/LO/OL and its relationship with the constructs of innovation was provided. In this case, more reports emphasized the indirect correlation of OLC with innovation, through intervening variables. This indicated that OLC enabled innovation through several internal and external aspects, as well as balancing between flexibility and control in promoting OLC. As part of the OL process, information, acquisition, distribution, interpretation and dissemination were also consistently related to innovation, which escalated the company's ability in becoming an LO. This proved that a group of employees needs to share a similar belief in promoting work unit innovation, because of the importance of continuous formal and informal learning in a well-structured internal organization system. In this case, external factors need to be highly considered, including competitors and clients.

This study is among the earliest to review the literature about the relationship between OLC and innovation. This study also provides recommendations for enhancing OLC in promoting innovation.