Results 91 to 100 of about 52,962 (233)

The Tell‐Tale Tone: Negative Tone Disclosure and Tax Avoidance in MENA Banks

open access: yesManagerial and Decision Economics, Volume 46, Issue 8, Page 4155-4169, December 2025.
ABSTRACT This study examines the relationship between negative reporting tone in annual reports and tax avoidance practices in a panel of 63 banks operating in seven Middle Eastern and North African (MENA) countries observed over the 2012–2022 period.
Naima Lassoued   +2 more
wiley   +1 more source

Role of Financial Service Authorities on Legal Protection of The Sharia Banks Customers in Indonesia

open access: yesRechtsidee: Law Journal, 2019
Sharia Bank  is a bank that runs its business activities based on sharia principles, in the collection of funds and the distribution of funds, in order to serve the needs of society and improve the standard of living of the people.
Sri Astutik
doaj   +1 more source

The Effects of Macroeconomic and Bank Specific Factors on Nonperforming Financing in Sharia Commercial Bank in Indonesia [PDF]

open access: yes, 2019
Financing risk is often associated with the risk of default. This risk refers to the potential losses faced by the bank when financing provided to debtors is stuck.
Purnamasari, K. (Keti)   +1 more
core  

Islamic Bank Performance (Maqasid Sharia Approach)

open access: yesIntegrated Journal of Business and Economics, 2020
This study aims to analyze the performance of Islamic banks in Indonesia from the perspective of Maqasid Sharia. For this reason, this study uses two approaches, namely Maqasid Based Performance Evaluation Model (MPEM) and Performance Measurement based on Islamic Maqasid (PMMS).
Inten Meutia   +2 more
openaire   +2 more sources

Principled Pragmatism in Water Resources Research: An Historical and Philosophical Perspective on Studies in South Asia and Beyond

open access: yesWater Resources Research, Volume 61, Issue 12, December 2025.
Abstract Principled pragmatism is a broad and expanding approach to water policy research, especially in the South Asian countries of India, Pakistan, and Bangladesh. These studies advocate policies that are both pragmatic, in the ordinary language sense of the term, and principled.
James L. Wescoat Jr.   +2 more
wiley   +1 more source

URGENSI PEMERINTAH KABUPATEN/KOTA MENDIRIKAN BPR SYARIAH

open access: yesProfit: Jurnal Kajian Ekonomi dan Perbankan Syariah, 2019
The purpose of this study is to analyze the urgency of the Regency / City Government in Indonesia to establish a Sharia Rural Bank in the era of regional autonomy in order to improve the standard of living of the people and increase the receipt of ...
Temmy Wijaya
doaj   +1 more source

The Influence of Islamic Corporate Governance on The Performance of Maqashid Sharia in Sharia Banking in Indonesia

open access: yesAccounting Analysis Journal, 2020
This study aims to examine the effect of Islamic Corporate Governance (ICG) that consist of Sharia Supervisory Board (SSB) which is measured using education level, ratio of independent commissioners, and board of director meetings on maqashid sharia ...
Ria Safitri, Hasan Mukhibad
doaj   +1 more source

PELAKSANAAN PEMBIAYAAN AKAD MURABAHAH PASCA KONVERSI PT. BANK ACEH MENJADI PT. BANK ACEH SYARIAH [PDF]

open access: yes, 2018
PELAKSANAAN PEMBIAYAAN AKAD MURABAHAHPASCA KONVERSI PT. BANK ACEH MENJADI PT. BANK ACEH SYARIAHKhalidAzhariDarmawanABSTRAK ****** PT. Bank Aceh merupakan perusahaan perbankan daerah yang awalnyaberbentuk bank konvensional namun saat ini telah dikonversi
KHALID
core  

Conversion of Conventional Bank Into Sharia Bank in Maqashid Sharia Perpective

open access: yesMuhammadiyah Law Review
Maqashid al-syariah is a number of good goals that Islamic sharia wants to achieve by allowing or prohibiting something. This research aims to analyze the benefits of converting a conventional bank operational system to a sharia bank from a sharia maqasid perspective. This research uses a type of library research and is qualitative in nature.
openaire   +1 more source

Implementation of Sharia Value and Marketing on Customer Satisfaction in Local Sharia Development Bank of Jateng

open access: yesInternational Journal of Islamic Business and Economics (IJIBEC), 2018
Sharia Bank of Jateng, Puwokerto is a sharia unit that was established in 2014, has a big challenge to expand market share both from the competition of Islamic and conventional banking in Purwokerto city.
Putri Dwi Cahyani, Restu Frida Utami
doaj   +1 more source

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