Results 231 to 240 of about 651,866 (250)

Contesting the Boundaries of Sharia Compliance: Legalizing Income Smoothing in Indonesian Islamic Banking

Asy-Syir'ah: Jurnal Ilmu Syari'ah dan Hukum
Economic pressures have prompted Islamic banks to implement income smoothing techniques when distributing returns on third-party funds, raising questions about the legitimacy of these practices from an Islamic legal perspective.
Agus Fakhrina, Agus Arwani, Abdul Hamid, Nazia Adeel   +3 more
semanticscholar   +1 more source

The Problem of Akad Murabahah in Sharia Banks: Between Profit-Oriented and Sharia Compliance

Demak Universal Journal of Islam and Sharia
This study aims to evaluate financing practices with murabahah contracts carried out by Islamic Banks in Indonesia. While this practice can generate significant profits, there are risks of adherence to sharia principles.
Muhamad Rowi Kurniawan, Abdurrahman, Sinta Thia Anggraeni, Uswatun Hasanah, Marwiyah   +4 more
semanticscholar   +1 more source

The impact of Sharia compliance on attracting investments: empirical evidence from GCC

International Journal of Islamic and Middle Eastern Finance and Management
Purpose This study aims to demonstrate the impact of Sharia-compliance (SC) on attracting various types of investment, including foreign, family, institutional, royal, government and large individual investments. Design/methodology/approach The sample
O. Tawfik, Hamada Elsaid Elmaasrawy, Khaled Hussainey   +2 more
semanticscholar   +1 more source

Indonesian Business Culture and Sharia Compliance: Does Better Pre or Post Merger Policy?

JURNAL INDO-ISLAMIKA
Sharia compliance is an important entity of Islamic banks that needs to be maintained. The Indonesian merger policy can be a benchmark for how much Islamic banking pays attention to the dimensions of Sharia compliance.
A. Isman, Ahmad Rodhoni, Nur Hidayah, Muhammad Umar, Ahmed Amhamed Ahmed Ibrashen   +4 more
semanticscholar   +1 more source

Sharia Compliance and Economic Stability: Insights from Bank Syariah Indonesia, Padang Ulak Karang Branch

Al Urwah : Sharia Economics Journal
This research examines the impact of Sharia principles on economic stability, focusing on Bank Syariah Indonesia KCP Padang Ulak Karang. Utilizing a quantitative research design, data were collected from 35 employees through total sampling and analyzed ...
Rizky Amalia, Ninuk Riesmiyantiningtias
semanticscholar   +1 more source

Islamic finance, Sharia non-compliance and the standardisation of Sharia governance

2016
The 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 ...
openaire   +1 more source

Analysis of Sharia Compliance in the Presentation of Islamic Bank Financial Reports

Seriat Ekonomisi
This study explores the level of Sharia compliance in the financial reporting practices of Islamic banks, with a focus on the presentation, transparency, and ethical accountability reflected in their annual financial statements.
Rayyan Nashit, N. Tasnim
semanticscholar   +1 more source

The Sharia Compliance and Social Performance at Sharia Rural Bank in Indonesia

International Journal of Innovative Science and Research Technology
The 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, Sudarsih ., Pascawati Savitri Universitasari   +2 more
openaire   +1 more source

Audit Opinion And Sharia Compliance In Increasing Trust In Zakat Baznas Padang Panjang

Al-Hijrah: Journal of Islamic Economics And Banking
The purpose of this research is to determine audit opinion and sharia compliance in increasing trust in zakat in Baznas Padang Panjang City. Type of qualitative research, phenomenological approach method.
Nasfi Nasfi, Zakaria Aziz, Yunimar Yunimar, Adi Perwira   +3 more
semanticscholar   +1 more source

Identifying Latent Research Themes on ESG Score and Sharia Compliance: Topic Modelling Approach Using Latent Dirichlet Allocation (LDA)

2024 International Conference on Sustainable Islamic Business and Finance (SIBF)
These two flavours of responsible investing-Sharia-compliant investing and ESG investing-share much of the same guiding principles, which include advocacy for environmental stewardship and socio-moral business conduct, but the relationship between these ...
Rashida Parveen, Ahmad Raza, M. Shakeel, Mohammad Noor Alam   +3 more
semanticscholar   +1 more source