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Implementation Sharia Ethics For Sharia Compliance Audit on Audit Process
Tawazuna, 2022The purpose of the company audit is to examine the accountability of financial statements based on generally accepted accounting standards. The use of audit to find out transparently and accountably a financial report. The audit is carried out by the company by involving the company's internal auditors and external auditors, this is done to avoid the ...
Ikhwah Hasanah, Fitria Ulfa wibowo
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Sharia Compliance Implementation on Gold Pawn Products at Sharia Pawnshops and Sharia Banks XYZ
ILTIZAM Journal of Shariah Economics Research, 2021Sharia compliance (sharia compliance) in the gold pawn business in the current era tends to be often violated by sharia companies in order to get greater profits. Even though interest in Islamic gold pawns continues to increase. On the other hand, the shariah compliance component is the main differentiator between sharia companies and conventional ...
Sari, Nova Purnama +3 more
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Islamic banks’ Sharia compliance disclosure: an international evidence
Accounting Research Journal, 2023Purpose This paper aims to investigate the disparity and compliance of information disclosures in Islamic banks (IBs). Specifically, the research examines IBs’ compliance with Sharia disclosure requirements. Design/methodology/approach To determine the extent of disclosures and compliance with Islamic business principles, content analysis is applied
Abdelhafid Benamraoui +2 more
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Sharia Boards and Sharia Compliance in the Context of European Corporate Governance
SSRN Electronic Journal, 2012Islamic Finance has been growing at annual double-digit rates for about 40 years although even in conservative Islamic countries the Sharia with its prohibition of interest (ribâ) is not directly applicable law. Islamic Finance is voluntary and encompasses all kinds of financial services that are conducted without breaching the rules of the Sharia ...
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Sharia Compliance and Fraud: Study on Sharia Commercial Banks in Indonesia
International Journal of Management and Economics InventionThe 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
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Islamic finance, Sharia non-compliance and the standardisation of Sharia governance
2016The 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 in order to ensure that Islamic finance reliably provides a genuinely Islamic alternative to ...
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The Sharia Compliance and Social Performance at Sharia Rural Bank in Indonesia
International Journal of Innovative Science and Research TechnologyThe objectives of study included 1) to explain and provide empirical evidence of the influence of the Islamic Income Ratio (IsIR) on social performance at sharia rural bank in Indonesia; to explain and provide empirical evidence of the influence of the Profit Sharing Ratio (PSR) on social performance at sharia rural bank in Indonesia; to explain and ...
Ponti Primastuti Aulia Nugraheni +2 more
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Sharia Compliance of Sharia Asset-Backed Securities
1st International Conference on Islamic Economics, Business, and Philanthropy, 2017Yana Rohmana +2 more
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Integrative oncology: Addressing the global challenges of cancer prevention and treatment
Ca-A Cancer Journal for Clinicians, 2022Jun J Mao,, Msce +2 more
exaly
Simangunsong : Journal of Business Administration, Management, Economic And Accounting
This study examines the role of Islamic Corporate Governance(ICG)—with a focus on the Sharia Supervisory Board (SSB)—inenhancing sharia compliance and reducing reputational risk insharia-compliant issuers, as well as its implications for investorconfidence. Using a company-year panel design (±2019–2025)across halal sectors (financial and non-financial),
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This study examines the role of Islamic Corporate Governance(ICG)—with a focus on the Sharia Supervisory Board (SSB)—inenhancing sharia compliance and reducing reputational risk insharia-compliant issuers, as well as its implications for investorconfidence. Using a company-year panel design (±2019–2025)across halal sectors (financial and non-financial),
openaire +1 more source