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Sharia Governance and Sustainability Reporting: The Mediating Role of Financial Performance
al-Uqud: Journal of Islamic Economics, 2020 Using a sample of registered Sharia Commercial Banks (BUS) in Indonesia during 2014-2017, we examine the effect of Sharia Governance on Sustainability Reporting with financial performance as a mediating variable.
Falikhatun Falikhatun +3 more
doaj +1 more source
The Regulation of Islamic Finance in the United Kingdom [PDF]
, 2010 This article examines the unique risks associated with Islamic financial institutions and the secular state's reticence to directly regulate their religious dimension. It argues that the state's method of regulating the Islamic financial industry ignores
Ercanbrack, Jonathan
core +1 more source
Islamicity Financial Performance Index in Indonesian Islamic Banks
Shirkah, 2017 This study aims to critically analyze the effect of islamic social reporting, intellectual capital and the sharia supervisory board on islamicity financial performance index of Islamic Banks in Indonesia during 2011-2015. The samples of this study
Dita Andraeny, Dessy Diana Putri
doaj +3 more sources
Do we need a Sharia Supervisory Board in every Islamic bank?
Journal of Islamic Economics and Philanthropy, 2023 Sharia compliance is crucial for Islamic Financial Institutions, so SSB an importantelement is the existence. The SSB is tasked with providing advice and suggestions tothe directors as well as supervising and making decisions, policies related to bankactivities so that they comply with sharia principles.
Asad Arsya Brilliant Fani +2 more
openaire +1 more source
Equilibrium: Jurnal Ekonomi Syariah, 2018 This study aims to determine the effect of Firm Size peroxided by Total Assets and Number of Employees, Good Corporate Governance peroxided by Proportion of Independent Board of Commissioners, Sharia Supervisory Board, Proportion of Independent Audit ...
Septiana Magdalena +2 more
doaj +1 more source
PENGUNGKAPAN SYARIAH PADA BANK SYARIAH DI INDONESIA [PDF]
, 2015 This study aims to examine the disclosure of sharia Islamic banks in Indonesia. With the independent variable is the size of the supervisory board of sharia, cross membership of the sharia supervisory board, sharia supervisory board member with ...
ADITYAWARMAN , Adityawarman +1 more
core +1 more source
THE FUNCTION OF SHARIA SUPERVISORY BOARD IN FINANCING PRACTICES BY SHARIA BANK IN INDONESIA
Business & Management Studies: An International Journal, 2019 This research aims to describe the effectiveness of supervisory functions in Islamic banking and finance in Indonesia. To this end, this work uses descriptive quantitative research applying Library Approach. As an intermediary institution based on sharia principles, sharia banks must perform two compliances, namely sharia principle and law compliance ...
Prawitra Thalib, - +2 more
openaire +3 more sources
TEXT CONTENTION BEHIND SHARIA SUPERVISORY BOARD REPORTS: A CRITICAL DISCOURSE ANALYSIS
Jurnal Akuntansi dan Keuangan Indonesia, 2021 Sharia Supervisory Board Reports (SSBRs) have an interest in convincing the public that entities supervised by a Sharia Supervisory Board (SSB) are sharia-compliant and reflective of Good Corporate Governance (GCG) practices. Failure in public convincing will be detrimental to Islamic banks’ reputation as well as the SSB’s image and credibility.
Ari Ermawati +3 more
openaire +1 more source
Sustainable Development, EarlyView.ABSTRACT In 2024, global annual issuance exceeded USD 1.1 trillion mostly through green bonds, credits, and sustainability‐linked instruments, yet significant regional disparities remain. This article examines how Qatar and Türkiye, two hydrocarbon‐dependent but rapidly transitioning economies, are integrating green finance into their sustainability ...
Furkan Ahmad +4 more
wiley +1 more source
Peran Dewan Pengawas Syariah dalam Melakukan Pengawasan terhadap Pelaksanaan Akad pada Lembaga Pembiayaan Syariah (Studi terhadap Fif Syariah Cabang Pontianak) [PDF]
, 2015 Federal International Finance Sharia (FIF Sharia) is a one of non-Islamic financial institutions which form of Limited Liability Company and in accordance with applicable regulations FIF Sharia is also have the Sharia Supervisory Board as well as the ...
MUJAHID, S.HI, A.21212065, Jurnal Mahasiswa S2 Hukum UNTAN
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