Results 101 to 110 of about 283 (159)

Monitoring and Efficiency in Governance: A Measure for Sustainability in the Islamic Banking Industry. [PDF]

open access: yesFront Psychol, 2022
Awais M   +4 more
europepmc   +1 more source

Pertanggungjawaban Dewan Pengurus Syariah sebagai Otoritas Pengawas Kepatuhan Syariah bagi Bank Syariah

open access: yesMimbar Hukum, 2012
Sharia Compliance is important in the management and operational of sharia banks, therefore a sharia supervisory board (Dewan Pengawas Syariah, DPS) is imperative to be established in every sharia-based banks.
Haniah Ilhami
doaj  

A COMPARATIVE STUDY ON SHARIA GOVERNANCE AND SUPERVISORY AUTHORITY IN ISLAMIC BANKING OF INDONESIA AND MALAYSIA

open access: yesMalaysian Journal of Syariah and Law
One of the critical aspects in the development of Sharia banking is Sharia compliance, which differentiates Islamic banks from conventional banks. To ensure adherence to Sharia principles, a sound supervisory mechanism is required which is undertaken by
Jaenal Arifin   +4 more
doaj   +1 more source

Sharia supervisory board and social performance of Indonesian Islamic banks

open access: yesJurnal Akuntansi & Auditing Indonesia, 2018
This study aims to examine the effect of Sharia Supervisory Board (SSB) characteristics on the level of social performance in Islamic banks in Indonesia. Social function becomes a special feature of Islamic banks that differentiates them from conventional banks.
openaire   +4 more sources

Detection of fintech P2P lending issues in Indonesia. [PDF]

open access: yesHeliyon, 2021
Suryono RR, Budi I, Purwandari B.
europepmc   +1 more source

Fintech in islamic finance literature: A review. [PDF]

open access: yesHeliyon, 2022
Alshater MM   +3 more
europepmc   +1 more source

Characteristics of the Sharia Supervisory Board and Risk Taking of Indonesian BPRS

open access: yesJurnal Riset Akuntansi dan Keuangan
This study aims to analyze the influence of the characteristics of the Sharia Supervisory Board (SSB) on the risk taking of Islamic rural banks (BPRS) in Indonesia during the period 2016 to 2023. The dependent variable in this study is risk taking represented by the standard deviation of ROE (SD_ROE) and the standard deviation of ROA (SD_ROA).
Mimin Mintarsih   +2 more
openaire   +1 more source

SHARIA SUPERVISORY BOARD, BOARD ATTRIBUTES AND REAL EARNINGS MANAGEMENT IN ISLAMIC BANKS

open access: yesJournal of Islamic Monetary Economics and Finance
This study examines how the Sharia Supervisory Board (SSB) moderates the effects of Board of Directors (BOD) characteristics on real earnings management (REM) of Islamic banks. Using unbalanced data encompassing 45 Islamic banks across 15 countries from 2012 to 2023, it documents a negatively significant influence of board size, independence, and ...
Sulaiman Musa   +2 more
openaire   +2 more sources

Can sharia supervisory board affect intellectual capital efficiency?

open access: yesJournal of Islamic Accounting and Finance Research
Purpose - This study aims to examine the influence of Sharia Supervisory Board (SSB) characteristics on intellectual capital efficiency in Islamic banks in Indonesia. Method - This study employs a quantitative approach using panel data regression analysis. The population consists of Islamic banks in Indonesia, with the sample selected using a purposive
null M. Arsyadi Ridha   +2 more
openaire   +1 more source

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