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Sharia Compliance and Fraud: Study on Sharia Commercial Banks in Indonesia

open access: yesInternational Journal of Management and Economics Invention
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
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Implementation Sharia Ethics For Sharia Compliance Audit on Audit Process

Tawazuna, 2022
The 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
openaire   +1 more source

Bridging Institutional and Regulatory Gaps: Enhancing Sharia Compliance in Islamic Financial Institutions in Indonesia

el-Uqud: Jurnal Kajian Hukum Ekonomi Syariah
The compliance of Islamic Financial Institutions (LKS) with Islamic economic regulations is crucial for maintaining the stability and competitiveness of Indonesia's Islamic finance industry. Key regulations—such as Law No.
Suaidi Suaidi
semanticscholar   +1 more source

Sustainability reporting and Sharia compliance in Islamic financial institutions: an empirical evaluation of emerging and developing countries

Journal of Islamic Accounting and Business Research
Purpose This study aims to assess the level of sustainability reporting and Sharia compliance in Islamic Financial Institutions (IFIs), specifically focusing on emerging and developing economies. Design/methodology/approach This study uses qualitative
Rumaisah Azizah Al Adawiyah   +5 more
semanticscholar   +1 more source

Stock Market Valuation in Sharia Compliance Lens: An Evaluation of the Intrinsic Value of Sharia-Compliant Stocks

Journal of Posthumanism
Sharia compliance has become increasingly important in the financial world, especially within the context of stock market valuation. This study aims to evaluate the intrinsic value of Sharia-compliant stocks through a set of variables that reflect Sharia-
M. N. H. Ryandono   +4 more
semanticscholar   +1 more source

Why do women micro-entrepreneurs adopt Islamic digital financing? Perspectives from UTAUT, trust and Sharia compliance

Journal of Islamic Marketing
Purpose This study aims to estimate the adoption of Islamic digital financing among women Islamic micro-entrepreneurs through the integrative role of unified theory of acceptance and use of technology (UTAUT), trust and Sharia compliance.
Muhammad Maksum   +4 more
semanticscholar   +1 more source

AI-driven personalization and purchase intention in modest fashion: Sharia compliance as moderator

International Journal of Halal Industry
Purpose – This study analyzes the effect of AI-based personalization on purchase intention in Pakistan’s modest-fashion e-commerce market, emphasizing the moderating role of Sharia law compliance.
Zahid Hussain
semanticscholar   +1 more source

Sharia Compliance Implementation on Gold Pawn Products at Sharia Pawnshops and Sharia Banks XYZ

ILTIZAM Journal of Shariah Economics Research, 2021
Sharia 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
openaire   +1 more source

Exploring sharia compliance parameters in marketing to foster innovation and collaboration within Islamic finance

Journal of Islamic Marketing
Purpose This study aims to comprehensively explore and analyze the construct of sharia compliance in marketing to promote innovation and collaboration among Islamic financial institutions (IFIs), which will be beneficial for both academics and industry ...
Yaser Taufik Syamlan   +3 more
semanticscholar   +1 more source

Islamic banks’ Sharia compliance disclosure: an international evidence

Accounting Research Journal, 2023
Purpose 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
openaire   +1 more source

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