Results 71 to 80 of about 6,976 (200)

Analysis of the Effect of Sharia Supervisory Board (SSB) Function on Earning Quality of Islamic Banks [PDF]

, 2016
Analysis of the Effect of Sharia Supervisory Board (SSB) Function on Earning Quality of Islamic Banks Grandis Imama Hendra, MSACCLecturer of Islamic Accounting, STEI TazkiaABSTRACT Objective - This study aims to identify the effect of Sharia Supervisory ...
Hendra, G. I. (Grandis)
core  

Corporate Social Responsibility and Diversity Management in Islamic Banking: A Bibliometric and Content Analysis With a Western Comparative Perspective

Business Strategy &Development, Volume 8, Issue 4, December 2025.
ABSTRACT This study examines how Islamic banks conceptualize and implement diversity management within their broader frameworks of corporate responsibility and ethical governance. Drawing on a mixed bibliometric and content analysis of most capitalized Islamic banks, findings reveal a governance and risk‐based sustainability model that aligns with, yet
Valerio Brescia, Massimo Cane, Maura Campra   +2 more
wiley   +1 more source

COMPARISON OF SHARIA SUPERVISORY REGULATIONS ON ISLAMIC VENTURE CAPITAL IN INDONESIA AND MALAYSIA

Diponegoro Law Review, 2023
Indonesia and Malaysia are two countries that have the potential to become world Sharia financial centers. These two countries have enormous potential because they are countries with a majority Muslim population.
Bagas Heradhyaksa, Rahma Octaviani, Pas Ingrid Pamesti   +2 more
doaj   +1 more source

PENGARUH KOMPETENSI DEWAN PENGAWAS SYARIAH (DPS) TERHADAP PENERAPAN SHARIA COMPLIANCE: studi pada BPRS se-Bandung Raya [PDF]

, 2015
Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi Dewan Pengawas Syariah terhadap penerapan sharia compliance pada BPRS yang berada di wilayah Bandung Raya. Penelitian ini termasuk ke dalam penelitian asosiatif. Teknik sampling yang digunakan
Yassin, Egie Ibrahim
core  

The role of the board of directors and the sharia supervisory board on sustainability reports

Journal of Open Innovation: Technology, Market, and Complexity, 2023
This study aimed to investigate the impact of Board of Directors and Sharia Supervisory Board (SSB) characteristics on sustainability reporting in global Islamic banks. A sample of 136 Islamic banks (IB) was examined, encompassing 536 observations from 2018 to 2021. Sustainability reporting was measured using an index developed by A. Jan et al. (2019),
Rita Wijayanti, Doddy Setiawan
openaire   +2 more sources

The Tell‐Tale Tone: Negative Tone Disclosure and Tax Avoidance in MENA Banks

Managerial and Decision Economics, Volume 46, Issue 8, Page 4155-4169, December 2025.
ABSTRACT This study examines the relationship between negative reporting tone in annual reports and tax avoidance practices in a panel of 63 banks operating in seven Middle Eastern and North African (MENA) countries observed over the 2012–2022 period.
Naima Lassoued, Imen Khanchel, Mohamed Malek Belhoula   +2 more
wiley   +1 more source

Analysis of The Influence of Audit Committee, Sharia Supervisory Board, and Islamic Work Ethic on The Quality of Sharia Bank Financial Statements in Indonesia

Al-Arbah, 2021
Purpose - This study aims to analyze the influence of audit committees, sharia supervisory boards, and Islamic work ethic on the quality of islamic bank financial statements in Indonesia.
Iwan Budiyono, Chansera Kista Sabilla
doaj   +1 more source

ANALISIS PENGARUH KINERJA KEUANGAN, DEWAN PENGAWAS SYARIAH, DEWAN KOMISARIS, KOMISARIS INDEPENDEN, DAN UKURAN BANK TERHADAP CORPORATE SOCIAL RESPONSIBILITY (Studi Kasus pada perusahaan Perbankan Syariah Indonesia tahun 2011-2015) [PDF]

, 2017
This research aim to analyze the influence of Financial Performance, Sharia Supervisory Board, Board of Commissioners, Independent board of commissioners and Bank size to Corporate Social Responsibility on the Indonesian Sharia General Banking Company
NILAMSARI, Farah Iftita, WAHYUDI , Sugeng   +1 more
core  

“Love conquers all?”: Women's narratives on polygyny as an internal critique of intersecting patriarchies

Feminist Anthropology, Volume 6, Issue 2, November 2025.
Abstract This article unveils how gender inequality and colonial dichotomy became visible in the practice of polygyny among Muslim‐Christian intermarried couples in the southern Philippines. Based on ethnographic research conducted in Iligan, it documents the lived experiences of Christian wives, Maranao Muslim women, and female Muslim converts.
Asuna Yoshizawa
wiley   +1 more source

Director Financial Literacy: Defining a Baseline Competence for Board Oversight and Legal Accountability

Corporate Governance: An International Review, Volume 33, Issue 6, Page 1598-1628, November 2025.
ABSTRACT Research Question/Issue What does it mean for a board director to be financially literate? Despite widespread agreement that financial competence is vital for corporate oversight, governance researchers have mostly focused on financial expertise at the board level.
Jackie Bettington, Gavin Nicholson
wiley   +1 more source