Results 11 to 20 of about 782 (163)

Adopsi Standar AAOIFI pada BMT di Wilayah Eks Karsidenan Banyumas : Tinjauan Karakteristik Inovasi

El-Jizya: Jurnal Ekonomi Islam, 2021
Penelitian ini bertujuan untuk mengetahui pengaruh keuntungan relatif, kesesuaian, kerumitan, kemudahan untuk dicoba (dan kemudahan untuk diobservasi) standar akuntansi AAOIFI secara parsial terhadap adopsi standar akuntansi AAOIFI di wilayah eks ...
Hastin Tri Utami
doaj   +2 more sources

COMPARATIVE STUDY ON AAOIFI FAS 1 AND IAS 1 AND EXPLORING THE COMPLIANCE OF AAOIFI FAS 1 FOR ISLAMIC FINANCIAL INSTITUTIONS (IFIS) IN BRUNEI AND UNITED ARAB EMIRATES (UAE)

Journal of Business & Economic Analysis, 2023
This paper has two main objectives. First, it aims to compare the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) Financial Accounting Standard 1 (FAS 1) with International Accounting Standard 1 (IAS 1).
NORIZATUL AQILAH BINTI SAMRA, MOHD HAIRUL AZRIN BIN HAJI BESAR   +1 more
doaj   +2 more sources

دور الالتزام بالمعيار المحاسبي الإسلامي رقم (AAOIFI 30) في الحد من مخاطر الائتمان: دراسة تحليلية لعينة من المصارف الإسلامية العراقية

Tikrit Journal of Administrative and Economic Sciences, 2022
يهدف البحث إلى بيان دور الالتزام بالمعيار (AAOIFI 30)، في الحد من مخاطر الائتمان، بعد أن تم إلزام المصارف الإسلامية العراقية بتطبيق معايير المحاسبة الإسلامية بموجب قانون المصارف الإسلامية رقم (43) لسنة 2015 وضوابط وتعليمات البنك المركزي المستندة إلى هذا
Taha Sultan Hamad, Luqman Muhammad Ayoub
doaj   +2 more sources

Critical Review on Financial Reporting Practices by Islamic Banks: (Comparison between AAOIFI and IFRS)

Nurani, 2022
This paper summarizes the findings of a comparative critical examination of the financial reporting methods of Bank Al-Barakah, BTPN Syariah, and Maybank Islamic Berhad.
Salman Abdurrubi Perwiragama, Tias Rahmi Fauziyah   +1 more
doaj   +3 more sources

Adoption of the AAOIFI International Code of Ethics for Indonesian Islamic Accountants

IKONOMIKA, 2022
Accounting scandals against standards still occur in Indonesia. The Indonesian Islamic accounting code of ethics needs to be formulated in line with the development of Islamic accounting practices in Indonesia. The preparation of the Islamic accounting code of ethics needs to adopt the AAOIFI International Islamic accounting organization code of ethics.
R. Ibnu Haitam, Misnen Ardiansyah, Mohammad Salim   +2 more
openaire   +2 more sources

AAOIFI Standartlarının Türkiye’deki Katılım Bankalarına Olası Etkileri [PDF]

Artvin Çoruh Üniversitesi Uluslararası Sosyal Bilimler Dergisi, 2019
İslami Finansal Kuruluşlar için Muhasebe ve Denetim Kuruluşu’nun Kavramsal Çerçeve, Faizsiz Finans Muhasebe Rehberi ve 18 adet standart Kamu Gözetimi Kurumu tarafından Türkçe’ye çevrilerek Resmî Gazete’de yayınlanmıştır. 01.01.2020 tarihinden itibaren ihtiyari olarak uygulanabilecek standartların Türkiye’deki Katılım Bankalarına etkilerini ele almak ...
Mehmet ERSOY, Mustafa SÜNER
openaire   +3 more sources

AAOIFI Standartları ve Türkiye Katılım Bankalarında Uygulanabilirliği

Anemon Muş Alparslan Üniversitesi Sosyal Bilimler Dergisi, 2018
İslamiyet'in faizi haram kılması İslam ülkelerinin diğer ülkelerden farklı bir finans sistemine itmiştir. İslami prensipler eksenli ortaya çıkan faizsiz bankacılık fikri tüm dünyada uygulanan bir sistem haline gelmiştir. Türkiye'ye 1984'de Albaraka Türk ile giriş yapan ve katılım bankaları adını alan faizsiz banka sistemi hızlı bir büyüme göstermiştir.
Ağkan, Faruk, FARUK AĞKAN
openaire   +4 more sources

The Level of Compliance with AAOIFI Standards by Islamic Banks in UAE

FUDMA Journal of Accounting and Finance Research [FUJAFR]
The unprecedented growth in Islamic financial products and services and the emerging orientation that the conventional International Financial Reporting Standards (IFRS) are incompatible with Islamic beliefs and values. This led to the establishment of the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI).
Ambashe, Mohamud
openaire   +3 more sources

ADOPTION OF AAOIFI INTERNATIONAL CODE OF ETHICS FOR INDONESIAN ISLAMIC ACCOUNTANTS

Jurnal RAK (Riset Akuntansi Keuangan), 2023
Indonesia's Islamic sharia accounting code of ethics needs to adopt a code of ethics compiled by international experts in the global Islamic accountant organization AAOIFI as a drafting reference. The research uses an interactive qualitative type that advances interview techniques to collect data from scholars.
null R. Ibnu Haitam, null Misnen Ardiansyah   +1 more
openaire   +3 more sources

The Impact of Applying AAOIFI in Islamic Banks. Case Study in Iraqi Islamic Banks (I)

CECCAR Business Review, 2021
The objective of this research is to study the impact of applying the AAOIFIs in Islamic banks, while referring to the impact of applying the AAOIFIs in Arab countries, the focus being on the Iraqi Islamic banks.
Dhiaa Al Deen ALAZZAWI, Ileana NIȘULESCU-ASHRAFZADEH   +1 more
doaj   +1 more source