Are Sharia-Labeled Hotels Truly Sharia?
The implementation of Sharia principles in the hospitality industry is crucial to meet the growing demand for halal tourism. This study examines the extent to which a Sharia-labelled hotel in Pacitan, Indonesia, applies the guidelines outlined in the DSN-MUI Fatwa No. 108/DSN-MUI/X/2016, focusing on the product, service, and management aspects. Through
Arima Nur Rahma Dina +1 more
core +5 more sources
Managing with Sharia: Strengthening Sharia Banking Spiritual Literation
The sharia banking main characteristics provide alternative systems by which banks and customers share profits with specific emphasis on fair treatment, ethical investments, and kinship relationship in the production process and avoidance of speculation.
Salmah Said +4 more
openaire +3 more sources
Does Sharia Impurity Affect Sharia Banking Performance
This research aims to analyze the factors that cause the insignificant development of sharia banking performance in Indonesia. This research focuses on identifying practices that are not purely sharia as the causal factors that hinder the development of sharia banking. The population in this research is Sharia Commercial Banks (BUS) registered with the
null Sulhani, Abdul Mughni
openaire +3 more sources
Islamic Banks’ Sharia Compliance Disclosure: An International Evidence
Purpose: Using a novel information disclosure framework, the paper investigates the disparity and compliance of information disclosures in Islamic banks (IBs).
Hussien, M., Benamraoui, A., Moussa, T.
core +1 more source
The juridical operation of any sharia-based financial institution must refer to the DSN-MUI fatwa, including the multi-contract issue or better known as a hybrid contract, where has mandated by Law No.
Hatoli, Hatoli, Arifin, Zarul
core +1 more source
CENTRAL BANK DIGITAL CURRENCY (CBDC): A SENTIMENT ANALYSIS AND LEGAL PERSPECTIVE
Bank Indonesia plans to issue a digital rupiah in the Central Bank Digital Currency (CBDC) development project, the official digital currency issued by the central bank. This study aims to review the perceptions of the scientific literature regarding the
Aisyah As-Salafiyah +2 more
doaj +1 more source
Islamic finance, Sharia non-compliance and the standardisation of Sharia governance [PDF]
The research presented in this thesis examines the questions of (i) why the prevailing form of Islamic finance has tended to only textually comply with Sharia law while breaching principles underlying; and (ii) how Sharia governance could be standardised
Alaydan, S.
core +1 more source
Internet of Things (IoT) Development Strategy to Improve SMEs in the Tourism Sector [PDF]
Technological innovation is crucial in advancing the industry, including the tourism industry. Both to open new opportunities and to provide more efficient and effective services.
Sulthana Nabila Yumna +5 more
doaj +1 more source
KONSTRUKSI LAPORAN KEUANGAN BERDASARKAN PERATURAN MENTERI KOPERASI & UKM PADA KOPERASI SYARIAH X
The purpose of this study is to analyze and provide an overview to cooperative specialists related to the financial statements of the Sharia Cooperative X based on SAK ETAP and PSAK 101.
Fitriyah, Nur +2 more
core +1 more source
A Review: The Effect of Emotional Intelligence, Spiritual Intelligence, Love of Money and Ethical Sensitivity on Students’ Ethical Perceptions Regarding the Code of Ethics for the Accountant Profession [PDF]
The present study analyzes the effect of emotional intelligence, spiritual intelligence, love of money, and ethical sensitivity on students’ ethical perceptions regarding the code of ethics of the accounting profession.
Susilawati Desi +4 more
doaj +1 more source

