Results 81 to 90 of about 1,970 (171)

Does issuing islamic bonds through banks increase banking efficiency? [PDF]

Heliyon, 2022
Alandejani M.
europepmc   +1 more source

Standard Musharakah Mutanaqisah Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI): satu tinjauan awal

, 2016
Mush?rakah Mutan?qisah (Diminishing Partnership-MM) is a set of invariable rules and become as a basic of implementation for Islamic products that based on the Mush?rakah Mutan?qisah (Diminishing Partnership).
Part Time Zurizan binti Embong
core  

Analytical Study of the Implementation of AAOIFI’s Ethical Standards in the Algerian Islamic Banking System: Assessment and Recommendations

ISRA International Journal of Islamic Finance
Purpose ‒ The application of ethical requirements is a key way for all stakeholders in the Islamic financial industry to build trust and promote integrity.
Abdelhak Boudjelida, Abderrezzak Bouaita
semanticscholar   +1 more source

The development of national waqf index in Indonesia: A fuzzy AHP approach. [PDF]

Heliyon, 2023
Lestari YD, Sukmana R, Beik IS, Sholihin M.   +3 more
europepmc   +1 more source

ANALYSIS OF FACTORS ON SHARIA COMPLIANCE BASED ON AAOIFI STANDARDS [PDF]

In order to determine what elements affect sharia compliance in Islamic banking in Indonesia, this research looked at the following: ownership, management traits, sharia board of directors\u27 expertise, and external audits based on AAOIFI criteria ...
Krisnawati, Lina, Indahyani, Sri Duyung, Riziqiyah, Metiya Fatikhatur   +2 more
core  

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  

Performances of leading Islamic finance markets prior to and during the COVID-19 pandemic. [PDF]

Heliyon, 2023
Smolo E, Jahangir R, Nagayev R, Aysan AF.   +3 more
europepmc   +1 more source

Peran AAOIFI, IFSB, dan Dewan Pengawas Syariah dalam Audit Syariah: Tantangan dan Implikasi Global

Pelita : Jurnal Penelitian, Terapan dan Aplikatif
Audit syariah memainkan peran penting dalam memastikan kepatuhan lembaga keuangan syariah terhadap prinsip-prinsip syariah seperti larangan riba, gharar, dan maisir. Namun, fenomena gap dalam standar audit syariah global masih menjadi tantangan, terutama
Dewi Rizkiyanti, Sofiyah Dwi Rahmawati, Nailah Apriliani, Firdayetti Firdayetti, Lucky Nugroho   +4 more
semanticscholar   +1 more source

Harnessing The AAOIFI Transaction Standard for Halal Digital Entrepreneurship Engagement: Empirical Evidence from Indonesian Entrepreneurship

Asian Journal of Technology Management
. Halal entrepreneurship is relevant for national economic growth, with the application of the AAOIFI transaction standard (ATS) having diverse impacts on halal digital entrepreneurship engagement.
Afrad Arifin, Henndy Ginting, R. A. Rahadi, Sutan Emir Hidayat   +3 more
semanticscholar   +1 more source

Islamic finance and food commodity trading: is there a chance to hedge against price volatility and enhance food security? [PDF]

Heliyon, 2020
Kalimullina M, Orlov MS.
europepmc   +1 more source