The Legal Reform Policy on the Shariah Supervisory Board Role’s in Indonesian Shariah Banks [PDF]
Bestuur, 2021 As Muslim majority country, Indonesia experiences the mushrooming of banks based on Islamic values (called shariah banking). The existence of sharia banking is followed by legal policies intended to support the progress of the business sector, including ...
Devi Triasari, Francesco de Zwart
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Board structure, ownership structure, and capital structure: Empirical evidence on Shariah and non-Shariah compliant firms in Indonesia [PDF]
Banks and Bank Systems, 2023 The main purpose of this study is to investigate the impact of board structure and ownership structure on capital structure of Shariah-compliant firms and Non-Shariah-compliant firms in Indonesia.
Ahmad Fadlur Rahman Bayuny, Razali Haron
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BOARD CHARACTERISTIC, GOOD CORPORATE GOVERNANCE AND MAQȂSHID PERFORMANCE IN ISLAMIC BANKING
Journal of Islamic Monetary Economics and Finance, 2020 This research aims to examine the effect of the characteristics of the board on the Maqâshid Shariah Index (MSI) performance of Indonesian Islamic banks, using panel data regression.
Muhammad Wahyudi Pranata +1 more
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Journal of Open Innovation: Technology, Market and Complexity, 2023 This study extends the literature on shariah compliance in Islamic banks (IBs) based on interest free returns for Investment Account Holders (IAH) and to examine the role of the attributes of the shariah supervisory board (SSB) on shariah compliance. The
Hasan Mukhibad +4 more
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Corporate Board Attributes, Shariah Board Attributes and Credit Rating: Evidence from Islamic Banks of Pakistan [PDF]
Türkiye İslam İktisadı Dergisi, 2021 Shariah Governance is an essential characteristic that differentiates Islamic financial institutions from Conventional financial institutions. The study’s purpose is to explore the effect of corporate governance attributes and Shariah board attributes on
Muhammad Mansoor +2 more
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The effect of shariah board characteristics, risk-taking, and maqasid shariah on an Islamic bank’s performance [PDF]
Banks and Bank Systems, 2022 Shariah supervisory boards are a key feature of shariah governance (SG), providing additional monitoring and oversight. A suitable SG mechanism enhances risk mitigation and improves Islamic bank (IB) performance without violating shariah principles. This
Memed Sueb +4 more
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The influences of Shariah governance mechanisms on Islamic banks performance and Shariah compliance quality [PDF]
AJAR (Asian Journal of Accounting Research), 2022 Purpose - The purpose of this paper is to examine the influences of Shariah governance (SG) mechanisms on Islamic banks' performance and Shariah compliance quality in the context of Bangladesh.
Md. Kausar Alam +4 more
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One regulator: diversified Shariah governance practices, why? [PDF]
AJAR (Asian Journal of Accounting Research), 2022 Purpose – The study aims to investigate the reasons behind the growing diverse practices of Shariah governance (SG) among Islamic banks in Bangladesh. Design/methodology/approach – Data has been collected through a semi-structured interview process from ...
Md. Kausar Alam +5 more
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The impact of Shariah Advisory Board characteristics on the financial performance of Islamic banks
Cogent Economics & Finance, 2022 Theoretical approaches and demonstrated repertoires in the Islamic finance literature have formed a divergent and inconsistent system that did not truly value the importance of the Shariah Advisory Board’s quality and practices.
Achraf Haddad, Mohamed Naceur Souissi
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Attributes of Shariah Supervisory Board and shariah compliance
Corporate Governance and Organizational Behavior Review, 2022 Shariah’s compliance in bank operations guarantees that Islamic bank (IB) directors must maintain. The importance of shariah compliance has not been widely explained by previous researchers, especially the attribute factor of the Shariah Supervisory Board (SSB).
Hasan Mukhibad +3 more
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