Results 1 to 10 of about 22,807 (188)
Analysis of factors affecting sharia compliance levels in sharia banks in Indonesia
Asian Journal of Islamic Management, 2021 Purpose: This study aims to analyze the factors that influence the level of sharia compliance in sharia banks in Indonesia. In particular, this study examines the effect of liquidity, firm size, Sharia Supervisory Board Size, and Audit Committee on the ...
Fajar Satriya Segarawasesa
doaj +3 more sources
SHARIA COMPLIANCE AND ISLAMIC CORPORATE GOVERNANCE
Trikonomika, 2019 This study aims to examine the effect of sharia compliance and Islamic corporate governance on fraud in Sharia banks. Independent variables used are sharia compliance with Profit Sharing Ratio as a proxy and Islamic corporate governance.
Aris Biyantoro, Nunung Ghoniyah
doaj +3 more sources
Do the Characteristics of Internal Audits and Compliance Functions Affect Sharia Compliance?
Journal of Indonesian Economy and Business, 2020 Introduction: This study aims to explore the relationship between the characteristics of an internal audit (IA) and a compliance function (CF) toward sharia compliance.
Laili Latifah Puspitasari +1 more
doaj +3 more sources
Central Sharia Board and Mechanism of Sharia Supervision in Islamic Banks; Emphasizing International Standards and Countries' Experiences [PDF]
تحقیقات مالی اسلامی (پیوسته), 2023 Failure to comply with the rules and principles of sharia poses risks in the banking system. In this regard, in addition to sharia supervision standards issued by international institutions, each of the countries involved in Islamic finance, while ...
Leila Mehrabi
doaj +1 more source
Sharia Compliance of Cryptocurrencies: Data-Driven Sharia Compliance Assessment
Talaa : Journal of Islamic Finance, 2022 In recent years, a significant percentage of the population has engaged in the trade and use of cryptocurrencies, demonstrating the widespread interest in the field. The usefulness of cryptocurrencies as an option to fiat currency is one of the most pressing issues that arise.
Klemens Katterbauer +3 more
openaire +1 more source
AKUNTABILITAS, 2022 This study is aimed at obtaining an in-depth explanation and understanding of the phenomenon of sharia compliance in an Islamic financial institution, Baitul Maal wat Tamwil (BMT) from the point of view of the members of BMT under LKSI group. The Rational Choice Theory and Bounded Rationality Theory are the two theories that used as an interpretation ...
Fardinant Adhitama +3 more
openaire +1 more source
Sharia Compliance in Sharia Mutual Funds: A Qualitative Approach
International Journal of Economics and Business Administration, 2020 Purpose: This study aims to describe the elements of Sharia compliance found in Sharia mutual funds, according to the fatwa of the National Sharia Board or Dewan Syariah Nasional (DSN) – the Indonesian Ulema Council or Majelis Ulama Indonesia (MUI) and some regulations which were issued by the Financial Services Authority or Otoritas Jasa Keuangan (OJK)
Widyastuti, Umi +3 more
openaire +3 more sources
Accounting Analysis Journal, 2020 The purpose of this study is to analyze the effect of Islamic social reporting index which is moderated by sharia compliance on maqhasid sharia index. The population of this study was 14 Islamic banks in Indonesia.
Fika Azmi +2 more
doaj +1 more source
Humanities & Social Sciences Communications, 2023 This study examines whether and how Sharia compliance and national governance affect the value of corporate cash holding (cash) in Organization of Islamic Cooperation (OIC) countries.
Naiwei Chen, Min-Teh Yu
doaj +1 more source
Sharia E-Wallet: The Issue of Sharia Compliance and Data Protection
Al-Manahij: Jurnal Kajian Hukum Islam, 2023 Sharia digital payments have lately emerged as one of the most significant innovations and breakthroughs in the field of Islamic economics in Indonesia. However, behind the positive side of the use of sharia e-wallets, there is one thing that all parties involved need to pay attention to, which if ignored can become a double-edged sword for its users ...
Hamsin, Muhammad Khaeruddin +3 more
openaire +3 more sources