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This study aims to determine the effect of the Shariah Compliance (Islamic Income Ratio, Profit Sharing Ratio, Zakat Performance Ratio) and Islamic Social Reporting on Financial Performance with Company Size as a Moderation Variabel in Islamic Commercial Banks for the 2016-2020 period.
Bakti Prayogo, Fetria Eka Yudiana
openaire +1 more source
ABSTRACT This study identifies challenges faced by Libyan Audit Bureau (LAB) members in monitoring governance practices and sustainability disclosure in Libya's oil sector. Using quantitative data from 231 distributed questionnaires (88% response rate), the research reveals that LAB oversight remains in early stages due to persistent challenges ...
Albahlol Mohamed Alayat +3 more
wiley +1 more source
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, Keti +1 more
core +1 more source
Risks Of Sharia Commercial Bank In Indonesia: Analysis Of Internal And External Factors [PDF]
Purpose - This study aims to analyze the effect of inflation, gross domestic product (GDP), capital adequacy ratio (CAR), and financing to deposit ratio (FDR) to non performing financing (NPF) at Islamic Commercial Banks in Indonesia.Method - The ...
Aufa, Erlinda Kurnia +1 more
core +1 more source
Diversifikasi, Bank Karakteristik, dan Profitabilitas Bank Umum Syariah di Indonesia [PDF]
The rapid development of Islamic banking in Indonesia creates a new challenge for sharia banks to diversify. This study aims to investigate the impact of diversification and bank characteristics on the profitability of sharia commercial banks in ...
Annisa Ayusaleha, -, Nisful Laila, -
core +1 more source
Analisis Faktor Berpengaruh Terhadap Kinerja Keuangan Bank Umum Syariah Saat Pandemi COVID-19
The world was shocked by the emergence of COVID-19, which resulted in the paralysis of the world economy, especially in the Islamic banking sector, which resulted in financial performance.
Nita Sri Istiqomah +3 more
doaj +1 more source
Sharia Compliance and Fraud: Study on Sharia Commercial Banks in Indonesia
The existence of fraud at Sharia Commercial Banks in Indonesia has a negative impact on public trust in Sharia Banks and proves that there is no guarantee that Sharia-based banks are free from fraud. Measurement is required through Sharia compliance with several measurement indicators, including the Islamic Income Ratio (IsIR), Profit-Sharing Ratio ...
Ingrid Larasati Agustina +1 more
openaire +2 more sources
Effect of Risk Based Bank Rating on Financial Performance of Sharia Commercial Banks [PDF]
Risk Based Bank Rating (RBBR) is one of the assessments of the new health level of the bank in lieu of CAMELS in accordance in Bank Indonesia Regulation No. 13/1 / PBI / 2011. This study aims to examine the effect of Risk-Based Bank Ratings (Risk Profile, Good Corporate Governance, Earning and Capital) on Financial Performance (ROA). The method used is
Diah Munawaroh, Peny Cahaya Azwari
openaire +1 more source
The Coin's Third Side: Illiberal Money and the Sociality of a Community Currency
ABSTRACT Classic work in the analysis of money has emphasized the role of the state and the market in giving money its value. This article seeks to build on work that has emphasized the coin's “third side,” in which society serves as a source of monetary value.
Daromir Rudnyckyj
wiley +1 more source
This study aims to determine the effect of Firm Size, Profitability and Leverage on the Disclosure of Islamic Social Reporting (ISR). Firm size is measured by Logaritma Natural (Ln) Total Assets, Profitability is measured by Return on Assets (ROA ...
Arry - Eksandy, M. Zulman Hakim
doaj +1 more source

