Results 61 to 70 of about 1,970 (171)

Analisis Implementasi Pembiayaan Musyarakah Mutanaqishah Pada Perbankan Syariah di Indonesia

open access: yesMuqtasid: Jurnal Ekonomi dan Perbankan Syariah, 2018
This article aims to analyze the implementation of musyarakah mutanaqishah financing on Islamic banking in Indonesia, especially in facing the existence of three issues available in contract implementation (sharia issues, legal issues, and operational ...
Nuhbatul Basyariah
doaj   +1 more source

Sharia Compliance in Implementing Qardh Using Customer Funds: Analysis of DSN Fatwa No. 79/DSN-MUI/III/2011 with Comparison of AAOIFI Standards

open access: yesMabahits Al-Uqud
This study examines Sharia compliance in the implementation of Qardh using customer funds in Islamic financial institutions, focusing on the provisions of Fatwa DSN No. 79/DSN-MUI/III/2011 and its comparison with the international AAOIFI standards.
Amalia Muazzah Adawiah   +2 more
semanticscholar   +1 more source

Analytical potential of sukuk transaction information in reports of Islamic financial institutions

open access: yesМодернизация, инновация, развитие
Purpose: to identify the advantages of reflecting information on sukuk transactions in financial reports according to AAOIFI standards from the point of view of the analytical capabilities of such information for the best integration of Islamic finance ...
G. G. Derzayeva
doaj   +1 more source

Comparative Compliance Status of AAOIFI and IFSB Standards: Empirical Evidence on Islami Bank Bangladesh Limited

open access: yes, 2018
Purpose: This paper aimed at examining the compliance status of AAOIFI FAS-1 and IFSB Standard-4 by Islami Bank Bangladesh Limited (IBBL), recognizing the regulatory influence for complying with AAOIFI and IFSB standards and identifying the factors ...
Ullah, Hafij   +6 more
core   +1 more source

Improving Islamic Financial Reporting Transparency Through Aaoifi Standards: Building Trust and Investor Confidence in Russian Partnership Finance

open access: yesJournal of Sustainable Competitive Intelligence
Purpose: The purpose of the study is to identify possible areas of using foreign experience in assessing annual reports of Islamic financial organizations for Russian partner financing organizations.
F. Kharisova, G. Derzayeva, P. Aletkin
semanticscholar   +1 more source

Duties and decision-making guidelines for Shari'ah committee: an overview of AAOIFI [PDF]

open access: yes, 2018
The Sharī‘ah ‘Committee is a board which is independent in directing, reviewing and supervising an Islamic Financial Institution (IFI). It consists of those who are specialised in Fiqh Mu‛āmalāt or those who know it with expertise in other fields.
Mhd Zain, Muhammad Nabil Fikri   +1 more
core  

The compliance of disclosure with AAOIFI financial accounting standards

open access: yes, 2018
International audienceThis paper aims to examine the compliance of disclosure with the financial accounting standardsof the Accounting and Auditing Organisation for Islamic Financial Institutions’ (AAOIFI) related to Islamicfinancing products by Islamic ...
Ousama, A.A.   +12 more
core   +1 more source

معاصر اجارہ میں دفع ِ ضرر اورتلفیق بین المذاہب کی فعالیت ہیئۃ المحاسبۃ والمراجعۃ کے فتاوی کا تحقیقی جائزہ

open access: yesPakistan Journal of Islamic Research, 2019
Talfiq is largely being used by Mujtahidin to solve the contemporary issues. Literally, It means to merge and put something together. However, In Islamic jurisprudence it is defined as "to follow opinion of more than one scholar (Mujtahidin), in a single
Abdur Razaq, Muhammad Ijaz
doaj  

Comparative Study of Istisna’ Accounting in the Islamic Republic of Iran Banking System and Accounting and Auditing Organization for Islamic Financial Institutions [PDF]

open access: yesتحقیقات مالی اسلامی (پیوسته), 2018
The financial reporting of the country's banks, especially accounting of the Islamic contracts, has no comprehensive accounting standards. The accounting system of Istisna facilities in the banking system of Iran has an accounting instruction issued by ...
Reza Gholami Jamkarani
doaj  

DETERMINAN PENGUNGKAPAN ATAS KEPATUHAN SYARIAH BERDASARKAN AAOIFI PADA BANK SYARIAH DI ASIA TENGGARA [PDF]

open access: yes
ABSTRAK DETERMINAN PENGUNGKAPAN ATAS KEPATUHAN SYARIAH BERDASARKAN AAOIFI PADA BANK SYARIAH DI ASIA TENGGARA Oleh: NUR AIDA PRATIWI BUTAR-BUTAR NIM. 12070320822 Penelitian ini bertujuan untuk untuk menguji hipotesis dan menghasilkan bukti mengenai
Nur Aida Pratiwi Butar-Butar, -
core   +1 more source

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