Results 11 to 20 of about 304 (177)

The Effects of Internal Governance Factors on Lending Portfolio Composition in Islamic Banks

International Journal of Financial Studies, 2023
Recent studies indicate that lending portfoliocomposition in Islamic banks is concentrated towardsdebt-based lending portfolio; however, the ideal lending portfoliocomposition in Islamic banks should be an equity-based lending portfolio.
Nizar Yousef Ahmed Naim, Nora Azureen Abdul Rahman   +1 more
doaj   +1 more source

Independence and effectiveness of Shariah department officers to ensure Shariah compliance: evidence from Islamic banks in Bangladesh [PDF]

AJAR (Asian Journal of Accounting Research), 2023
Purpose – The study aims to examine the independence and effectiveness of the Shariah department officers of the Islamic banks in Bangladesh as the Shariah supervisory board (SSB) provides the annual Shariah report and Shariah resolutions based on the ...
Md. Kausar Alam, Mosab I. Tabash, Oli Ahad Thakur, Md. Mizanur Rahman, M. Naim Siddiquii, Safiqul Hasan   +5 more
doaj   +1 more source

Board, Shariah Committee and senior management: Updates on the BNM Shariah Governance Policy Document

The Journal of Muamalat and Islamic Finance Research, 2021
The paper aims to examine the relevant provisions of the newly released BNM Shariah Governance Policy Document relating to the board of directors, Shariah Committee and senior management of the Islamic Financial Institutions (IFIs) in Malaysia. The study is qualitative-based research. It reviews two documents, i.e. BNM Shariah Governance Framework 2010,
null Nurul Afidah Mohamad Yusof, null Mohammad Mahbubi Ali   +1 more
openaire   +2 more sources

Corporate Governance, Shariah Governance, and Credit Rating: A Cross-Country Analysis from Asian Islamic Banks

Journal of Open Innovation: Technology, Market and Complexity, 2020
This study aimed to investigate the association between corporate governance characteristics, shariah governance characteristics, and the credit rating of Asian Islamic banks. To do so, we collected data from 22 banks during the 2006–2018 period.
Muhammad Mansoor, Nazima Ellahi, Arshad Hassan, Qaisar Ali Malik, Abdul Waheed, Naeem Ullah   +5 more
doaj   +1 more source

WHAT DO SHARIAH BOARDS THINK ABOUT AI?

Jurnal Bisnis Terapan, 2023
This paper provides a critical discussion on the functions and capabilities of Shariah boards, considering their ultimate authority in delivering Shariah assurance to stakeholders of Islamic banks. The primary objective of this initiative is to enhance the proficiency of Islamic banking in the realm of digital finance advancement while ensuring ...
null Nurfarahin Mohd Haridan, null Hamizi Nurfarahin, null Agung Sriwardhani, null Nur Hani Binti Ithanin, null Mohamad Azmi Nias Ahmad   +4 more
openaire   +1 more source

Corporate governance and Islamic bank accountability based on disclosure—a study on Islamic banks in Indonesia

Cogent Business & Management, 2022
Shariah principles used as the primary basis for bank operations emphasize information disclosure as manager accountability to stakeholders. This form of accountability can be presented by presenting broader information disclosure, i.e., the disclosure ...
Hasan Mukhibad, Prabowo Yudo Jayanto, Trisni Suryarini, Bayu Bagas Hapsoro   +3 more
doaj   +1 more source

IT investment and Islamic banking performance in Indonesia: Do Sukuk issuance and Sariah governance matter? [PDF]

Banks and Bank Systems, 2023
IT investment and financial performance are crucial issues for the Islamic banking industry. An Islamic banking (IB) that is established in a technologically advanced setting, employs mostly young and tech-savvy employees, and adheres to Islamic ...
Jaenal Effendi, Abdul Qoyum, Leo Indra Wardhana, Hassanudin Mohd Thas Thaker   +3 more
doaj   +1 more source

Value of innovation to enhance marketing performance (clarification) [PDF]

SHS Web of Conferences, 2020
The purpose of this paper is to analyze value of innovation as the role mediating in the relationship between NPD Innovation and NPD Performance, and also to clarified in Exploratory Factor Analysis and Confirmatory Factor Analysis.
Suliyanto Suliyanto, Rahab Rahab, Chadi Mursid Mansur   +2 more
doaj   +1 more source

An Analytical Commentary on Shariah Governance in Islamic Financial Institutions Across Multiple Countries.

Fields, 2023
This commentary provides a comprehensive overview of Shariah governance in Islamic financial institutions (IFIs). This piece draws on a literature review of various relevant studies and their key findings and observations. It emphasises the importance of
Zunaiba Abdulrahman
doaj   +2 more sources

Competency of Shariah Auditors in Islamic Banking Institutions: ‎Challenges and Pragmatic Solution

International Journal of Islamic Economics and Governance, 2022
Islamic banking is a Shariah-compliant alternative to the conventional banking system. All operations, products, and businesses adhere to Shariah guidelines in Islamic banking.
ESHAA SHAFIQUE, DUR-E-AYMEN, MUHAMMAD ASGHAR SHAHZAD   +2 more
doaj   +1 more source