Results 61 to 70 of about 782 (163)

Standar Akuntansi Mudharabah (Psak 105), Aaoifi Dan Urgensinya Pada Lembaga Keuangan Syariah

, 2020
 Abstract:The purpose of this study was to determine the suitability of mudharabah accounting standards with the DSN (National Syari'ah Council) MUI as an organization that houses one of the problems of shari'ah financial transactions, especially Shari ...
Setiawan, M. Asri
core   +1 more source

AAOIFI Reporting Standards: Measuring Compliance

, 2009
Islamic banking and finance has grown rapidly in recent decades. Islamic banks offer a range of products that comply with Shari'a law, many of which differ from traditional Western financial products.
Vinnicombe, Thea Edith, Yarram, S
core  

THE IMPLEMENTATION OF CORPORATE GOVERNANCE IN ISLAMIC BANKING IN INDONESIA BASED ON AAOIFI STANDARD [PDF]

, 2018
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.
Ashshiddiqy, Ali Firmansyah, Maulana, Hartomi   +1 more
core  

KEY FACTORS OF GROWTH OF ISLAMIC FINANCIAL PRODUCTS IN THE TERRITORY OF EURASEC, THE CIS COUNTRIES AND THE RUSSIAN FEDERATION

Вестник университета, 2017
In this article the author carries out the comparative analysis of provision of Islamic banking in the territory of the CIS, by EurAsEC and the Russian Federation.

doaj  

The Presentation and Disclosure of Islamic Banks’ Financial Statements: A Comparative Analysis of IFRS and AAOIFI Financial Accounting Standards [PDF]

, 2023
Financial reporting is a formal recording of transaction and activities of a financial entity. The demand for standards in financial reporting started way back before introducing the Malaysian Accounting Standards Board (MASB). A compar-ative analysis of
Rosman, Romzie, Pazilaiti, Ababaike, Sharofiddin, Ashurov   +2 more
core  

The Fiqh Divide: Standardization Challenges and the Quest for Regulatory Convergence in Islamic Finance

Indonesian Journal of Law and Syariah
The expansion of the Islamic finance industry (IFI) is constrained by a lack of global standardization, rooted in divergent Sharia rulings (fatwas) across jurisdictions.
Syafwendi Syafril
doaj   +1 more source

Le traitement comptable du produit Ijara : normes AAOIFI versus IFRS

, 2022
Depuis plusieurs années, la finance islamique a connu une évolution remarquable dans le monde et a fait l’objet de plusieurs travaux de recherche, essentiellement dans le côté Fiqh.
ELHAMMA, azzouz
core  

Transfer of Ownership in State Retail Sukuk: Shariah Review Based on DSN-MUI Fatwa and AAOIFI Sharia Standards

Suhuf
Underlying Assets of Retail State Sukuk are State Property which in reality cannot be easily transferred. Although the DSN-MUI has given an opinion on the suitability of the Retail State Sukuk contract with Islamic law, the DSN-MUI fatwas do not broadly ...
Joko Nugroho, Agus Darwanto
doaj   +1 more source

A Zakat Accounting Standard (ZAS) for Malaysian Companies

American Journal of Islam and Society, 2007
This paper focuses on the need to harmonize the practice of zakat on companies throughout Malaysia by implementing a zakat accounting standard (ZAS). The objectives of this paper are fourfold: (1) to highlight the current practice of zakat on companies ...
Nur Barizah Abu Bakar
doaj   +1 more source

Development and validation of a performance measurement system based on Islamic principles. [PDF]

Heliyon, 2023
Leena Haniffah N, Sharaf Shaiban M, Ahmed P.   +2 more
europepmc   +1 more source