Results 191 to 200 of about 44,634 (226)

Shariah Courts

2018
Rooted in the local community, Shariah courts played a pivotal role in Muslim societies through the ages. In this chapter, we look at the responsibilities of qadis (judges) and muftis (legal scholars and experts) not only in the courtroom but also in the broader Muslim...
John L. Esposito, Natana J. Delong-Bas
openaire   +1 more source

Shariah Governance: Challenges of Shariah Committees

SSRN Electronic Journal, 2015
Shamsher Mohamad, Zulkarnain Muhamad Sori   +1 more
openaire   +1 more source

Role of Internal Shariah Audit to Detect Non-Shariah Compliance

International Journal of Research and Innovation in Social Science
The internal Shariah audit has emerged as an important means of ensuring that Islamic Financial Institutions (IFIs) act in accordance with the principles of Shariah. Thus, this paper explores the pivotal role of internal Shariah audits in identifying non-Shariah compliance within the IFIs.
Yusri Hazrol Yusoff, Mohammad Aqil Fikri Nor Hisham, Nur Azlin Sofia Mohamed Noordin, Siti Nur Mahirah Athirah Amrel, Siti Nur Nabilah Isnin, Mohamad Shahril Isahak   +5 more
openaire   +1 more source

Maqasid Shariah disclosure: a case of a Malaysian Shariah-compliant company

Journal of Islamic Accounting and Business Research
Purpose This study aims to explore the current Maqasid Shariah disclosure practices by a Malaysian Shariah-compliant company (ShCC) which known as Company S Berhad. Design/methodology/approach A document analysis was conducted on Company S Berhad Annual Report 2023 and it was aligned with the Maqasid Al-Shariah Guidance Islamic Capital Market ...
Muhammad Iqmal Hisham Kamaruddin, Nurazalia Zakaria, Mustafa Mohd Mohd Hanefah, Zurina Shafii, Supiah Salleh   +4 more
openaire   +1 more source

LIQUIDITY AND LEVERAGE: THE PERFORMANCE OF SHARIAH AND NON-SHARIAH COMPLIANT COMPANIES

iBAF e-Proceedings
Ratio analysis is the essential technique to learn about a company's financial health, strengths, and weaknesses. The Shariah Compliant Company (SCC) and Non-Shariah Compliant Company (NSCC) are developing very well in Malaysia. However, there have been several debates about the factors that contribute to the company's profitability that serve as a ...
Irfan Naim Sahalani, Muhammad Nabil Mohd Safrie, Nur Syufira Aisya Ibrahim Law, Siti Sarah Aisyah Md Rahisham, Aida Salina Jailani   +4 more
openaire   +1 more source

The influences of Shariah governance mechanisms on Islamic banks performance and Shariah compliance quality

Asian Journal of Accounting Research, 2022
M K Alam, Mohammad Mizanur Rahman
exaly  

Shariah Supervisory Board/Shariah Board

2023
openaire   +1 more source

Shariah compliance and corporate cash holdings

Research in International Business and Finance, 2021
Abdullah Bugshan, Walid Bakry, Faisal Alnori   +2 more
exaly  

Shariah-compliant equities and Shariah screening: need for convergence of ethical screening of stocks with Shariah screening

International Journal of Emerging Markets, 2023
Tauhidul Islam Tanin, Aishath Muneeza
exaly  

Shariah auditing: analyzing the past to prepare for the future

Journal of Islamic Accounting and Business Research, 2022
Saleh F A Khatib, Dewi Fariha Abdullah, Hamzeh Al Amosh   +2 more
exaly