Results 61 to 70 of about 6,976 (200)

Determinan Islamic Social Reporting Disclosure Bank Umum Syariah Tahun 2017-2021

Jurnal Akuntansi Indonesia, 2023
The aims of this study to determine the effect of profitability, company size, size of the Sharia Supervisory Board, and company age (as moderating variables) on Islamic Social Reporting Disclosure at Indonesian Sharia Commercial Banks in 2017-2021. This
Nur Suci Octaviani, Dahlia Tri Anggraini
doaj   +1 more source

Faktor-Faktor yang Mempengaruhi Islamic Governance Perbankan Syariah di Indonesia [PDF]

, 2018
This study aims to analyze the influence of the existence of Sharia Supervisory Board, composition of the Sharia Supervisory Board, Board of Commissioners, Composition of the Board of Commissioners, Audit Committee, Profitability and Liquidity to the ...
Trisasmita, R. (Rio)
core  

Bridging the Energy Gap in ASEAN: Scaling Green Finance and Carbon Markets for a Sustainable Transition

WIREs Energy and Environment, Volume 15, Issue 1, March 2026.
This graphical abstract illustrates seven strategic pillars to advance a low‐carbon economy in ASEAN: Carbon Pricing & CBAM, Renewable Energy Auctions, Sustainable Finance Mobilization, Regional Carbon Trading Systems, Green Finance Standards, Private Sector Participation, and Digital‐Driven Monitoring & Trading. These elements aim to unlock investment,
Ohn Zin Lin, Dagmar Juchelkova, Libor Štěpanec, Hnin Yee Aye, Kharisma Bani Adam   +4 more
wiley   +1 more source

Factors affecting return on deposit (ROD) of sharia banks in Indonesia

Business: Theory and Practice, 2018
This study examines the effect of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), board of directors’ size (BOARD), sharia supervisory board (DPS), bank size (SIZE), and interest rate (INT) and sharia bank ownership status (DFOR) to ...
Sugeng Wahyudi, Deki Nofendi, Robiyanto Robiyanto, Hersugondo Hersugondo   +3 more
doaj   +1 more source

Dewan Pengawas Syariah dan Pengungkapan Aspek Lingkungan, Produk dan Jasa pada Bank Syariah [PDF]

, 2016
This study aims to provide empirical evidence of the influence of the role of the Sharia Supervisory Board on the disclosure of environmental aspects and aspects of banking services product on Islamic banking in Indonesia based on Islamic Social ...
Purwanti, A. (Ari)
core  

Sharia Supervisory Board: Effectiveness In The Supervisory Function Of Islamic Financial Institutions In Yogyakarta

Jurnal Ilmiah Ekonomi Islam, 2023
In order for people to feel safe and comfortablestoring their assets in Islamic financial institutions (LKS), it is necessary to implement the supervision of the Sharia Supervisory Board (DPS) to stand firm without any interest. The purpose of this study is to assess the effectiveness of supervision, the operation of the Sharia Supervisory Board (DPS ...
openaire   +1 more source

Corporate Governance and Sustainability Disclosure: Challenges and Opportunities for the Libyan Audit Bureau in the Oil Sector

Business Strategy and the Environment, Volume 35, Issue 1, Page 720-736, January 2026.
ABSTRACT This study identifies challenges faced by Libyan Audit Bureau (LAB) members in monitoring governance practices and sustainability disclosure in Libya's oil sector. Using quantitative data from 231 distributed questionnaires (88% response rate), the research reveals that LAB oversight remains in early stages due to persistent challenges ...
Albahlol Mohamed Alayat, Alhashmi Aboubaker Lasyoud, Ajab Khan, Irsyadillah Irsyadillah   +3 more
wiley   +1 more source

Reconstruction of Sharia Supervisor Frameworks in Islamic Banking: Strengthening to Enforcement Sharia Compliance

Iqtishoduna: Jurnal Ekonomi Islam
As Islamic banking continues to expand beyond its traditional markets, the integrity of Sharia compliance emerges as a central concern within global financial governance. Nevertheless, much research revealed that Sharia supervision was still weak and not
Muhammad Syarif Hidayatullah, Fathurrahman Azhari, Mahmud Yusuf, Aliyu Dahiru Muhammad   +3 more
doaj   +1 more source

LUAS PENGUNGKAPAN TATA KELOLA PERUSAHAAN PADA BANK SYARIAH DI INDONESIA

Business and Finance Journal, 2020
The purpose of this study is to empirically test the influence of the size of Islamic banks, Muslim board of director proportion, and sharia supervisory boards on the broad disclosure of corporate governance.
Rizki Amalia Elfita, Heni Agustina
doaj   +1 more source

Peran Dewan Pengawas Syariah Dalam Perbankan Syariah

Jurnal Perbankan Syariah, 2021
One of the characteristics that distinguish Islamic Commercial Banks from conventional banks is the existence of a sharia supervisory board (SSB) in an independent Islamic bank and is located parallel to the board of commissioners.
Rahmat Ilyas
doaj   +1 more source