Results 21 to 30 of about 283 (159)
ITQAN: Journal of Islamic Economics, Management, and Finance, 2022 This research aims to explain the practice of the Sharia Supervisory Board in conducting operational supervision at Baitul Maal wat Tamwil (BMT). This research uses a qualitative approach based on primary data obtained from semi-structured interviews with speakers as a Sharia Supervisory Board in one of Baitul Maal wat Tamwil in Indonesia that already ...
Hamdah Rosalina +5 more
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Islamic Social Reporting (ISR) Disclosure: Financial Performance Factor
Sriwijaya International Journal of Dynamic Economics and Business, 2020 The development of ISR in Indonesia is still relatively slow. Several previous studies have proven that all the Sharia banks in the research sample have not achieved 100% implementation and disclosure of ISR.
Dewita Puspawati +2 more
doaj +1 more source
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 +1 more source
Equilibrium: Jurnal Ekonomi Syariah, 2017 This article aims to determine the effect of fee and factor of religiosity on the independence of the Sharia Supervisory Board. It also aims to determine the influence the independence of the Sharia Supervisory Board and Good Corporate Governance ...
Moh. Abdul Kholiq Hasan +2 more
doaj +1 more source
Accounting Analysis Journal, 2020 This study aims to examine the effect of Islamic Corporate Governance (ICG) that consist of Sharia Supervisory Board (SSB) which is measured using education level, ratio of independent commissioners, and board of director meetings on maqashid sharia ...
Ria Safitri, Hasan Mukhibad
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Riset Akuntansi dan Keuangan Indonesia, 2021 The aim of this study is to identify and investigate the disclosure of sharia corporate governance structures included in the corporate governance disclosure index (CGDI). In 2019, the sample consisted of 19 Sharia Business Unit (SBU) banks.
Z Zulfikar +2 more
doaj +1 more source
PENGARUH PERAN DEWAN PENGAWAS SYARIAH (DPS) DAN KOMITE AUDIT TERHADAP KEPATUHAN PADA PRINSIP SYARIAH
El Muhasaba: Jurnal Akuntansi, 2019 Sharia Supervisory Board (DPS) and Audit Committee are company organ for Responbility implementation of sharia Compliance in Sharia Community Financing Banks (BPRS). The purpose of this research was to test the role of Sharia Supervisory Board (DPS) and
Liatul Hikmah, Ulfi Kartika Oktaviana
doaj +1 more source
Yuridika, 2017 As an intermediary institution based on sharia principle, sharia banks are required to performing two compliance namely compliance syariah principle and law compliance, as for th application of two compliance is it not only in good corporate governance ...
Arista Nurul Shofanisa
doaj +1 more source
PERAN DEWAN PENGAWAS SYARIAH DALAM PENGUNGKAPAN ISLAMIC SOSIAL REPORTING [PDF]
Jurnal Akuntansi Multiparadigma, 2018 : The role of the Sharia Supervisory Board in Islamic Social Reporting Disclosures. This study aims to empirically prove the role of the Sharia Supervisory Board (SSD) on the disclosure of Islamic Social Responsibility (ISR).
Hasan Mukhibad
doaj +1 more source
Board Of Commissioners, Sharia Supervisory Board, ISR: Bank Size Moderation
Laa Maisyir : Jurnal Ekonomi Islam, 2021 The growth of Islamic Commercial Banks is not with the contribution of the community to Islamic banking. This study aims to determine whether through the size of the board of commissioners and the size of the sharia supervisory board, the Islamic Social Reporting Index (ISR) can be good for increasing the public's awareness of Islamic Commercial Banks.
Mega Ayu Paundriyana Dewi +1 more
openaire +1 more source