Results 31 to 40 of about 782 (163)
Akreditiflerde Katılım Bankacılığına Özgü Sorunlar: UCP 600 Kurallarının Katılım Bankacılığına Uyumu
Kocatepe İslami İlimler Dergisi, 2023 Makalenin konusu, akreditifli ödeme şeklinde katılım bankacılığına (İslami bankacılık) özgü sorunlardan biri olan UCP 600 kurallarının katılım bankacılığına uyumu ile ilgilidir.
Fatih Kazancı
doaj +1 more source
THE IMPLEMENTATION OF CORPORATE GOVERNANCE IN ISLAMIC BANKING IN INDONESIA BASED ON AAOIFI STANDARD [PDF]
, 2021 This study aims to analyze the implementation of Corporate Governance in Islamic banking in Indonesia and the implementation of Corporate Governance in Islamic banking in Indonesia according to the standards of Corporate Governance by AAOIFI.
astuti, rahma yudi
core +3 more sources
CONCEPTUALISING ISLAMIC CREDIT CARDS BASED ON MUSHĀRAKA MUTANĀQISA
Journal of Islamic Monetary Economics and Finance, 2020 The purpose of this paper is to conceptualise an Islamic credit card (or mushāraka card) based on the Islamic principles of mushāraka mutanāqisa. A qualitative methodology was employed, with qualitative content analysis used on AAOIFI Shari’a Standard ...
Ahmed M Alkhan +2 more
doaj +1 more source
Tikrit Journal of Administrative and Economic Sciences, 2022 هدف البحث الى تقييم مستوى الافصاح المحاسبي في المصارف العراقية الإسلامية المدرجة في سوق العراق للأوراق المالية طبقا لمعايير المحاسبة المالية الإسلامية الصادرة عن وذلك بعد ان تم إلزام .)AAOIFI( هيئة المحاسبة والمراجعة للمؤسسات المالية الإسلامية المصارف ...
Hanan Mohammed Jasim +1 more
doaj +1 more source
Islamic accounting reporting and economic development: Nigerian perspective [PDF]
Accounting, 2016 This paper discusses Islamic financial reporting system as practiced in many Islamic states for economic development. The issue of Islamic accounting among scholars provided evidence of economic benefits among the countries that have Islamic financial ...
Ibrahim Alkali +2 more
doaj +1 more source
Jurnal Dinamika Akuntansi dan Bisnis, 2019 Indonesia as a country with dual-banking system applies local accounting standards for conventional and Islamic financial institutions named SAK (Standar Akuntansi Keuangan or Generally Accepted Accounting Standard) which may raise the question of ...
Dian Andari
doaj +1 more source
PERBEDAAN PRAKTIK DAN PERLAKUAN AKUNTANSI IJARAH ANTARA DUA NEGARA (INDONESIA DAN MALAYSIA)
Law and Justice, 2018 Penelitian ini bertujuan untuk mendeskripsikan terkait ijarah dan perbandingan praktik dan perlakuan akuntansi di Indonesia dengan Malaysia. Negara Malaysia yang lebih dulu menerapkan sistem syariah dibandingkan Indonesia menjadi hal yang menarik untuk ...
Pratiwi Kurniati
doaj +1 more source
Tikrit Journal of Administrative and Economic Sciences, 2022 هدف البحث الى التعرف على واقع المعالجات المحاسبية لأنشطة المرابحة المطبقة في مصرف جيهان الاسلامية العامل في البيئة العراقية وتقييمها وفق معيار المحاسبة الاسلامي رقم 22 ( المرابحة والبيوع الآجلة الاخرى، وقد توصل البحث الى عدة نتائج اهمها: اعتماد مصرف ...
Ali Mahmoud Ali Sharifi +1 more
doaj +1 more source
Key Strategies for Improving the Standardization of Audit under Islamic Principles
Review of Business and Economics StudiesThis article discusses the development of auditing standardization based on Islamic principles as formulated by AAOIFI (Accounting and Auditing Organization for Islamic Financial Institutions), headquartered in Bahrain.
Firdaus Ilyasovna Kharisova +3 more
doaj +1 more source
Implementation of Aaoifi Standard No.35 by Saudi Islamic Banks: Opportunities and Challenges
, 2023 Purpose of the study: The research aims to study and analyze the reality of reserves in Islamic banks in light of Financial Accounting Standard No. 35 issued by AAOIFI in 2018.
Al-Souri, Kefah Abdelkader +2 more
core +2 more sources