Results 1 to 10 of about 13,224 (183)
Shariah Screening Methodology: Does It ‘Really’ Shariah Compliance? [PDF]
Iqtishadia, 2019 The Shariah financial screening indices is to exclude companies with unacceptable levels of conventional debt, liquidity, interest-based investment and/or impure income. Ideally, companies must not borrow on the basis of interest rate, nor invest in debt-
Abdullah Mohammed Ahmed Ayedh +2 more
doaj +2 more sources
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
doaj +2 more sources
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
doaj +2 more sources
MENGGAGAS KONSEP PENERAPAN SHARIAH COMPLIANCE AUDIT: SEBUAH UPAYA PENCAPAIAN ISLAMIC CORPORATE GOVERNANCE [PDF]
Jurnal Ekonomi dan Keuangan Islam, 2011 This research is aimed to give solution over the imbalance that happened between the practices that shariah business entities actually do and those that should be done.
N. Iman Prakosa, Lutfi Zuchri
doaj +6 more sources
SHARIAH COMPLIANCE ON RETAKAFUL IN MALAYSIA
Diponegoro Law Review, 2021 Retakaful is an Islamic alternative to the reinsurance industry in ensuring the stability of takaful companies. In Malaysia, the takaful operators need to depend on retakaful operators to ensure the takaful industry's long-term continuity by sharing the ...
Nurwajihah Ajlaa Ali, Ruzian Markom
doaj +2 more sources
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 +5 more
doaj +1 more source
Shariah Disclosure Practices in Malaysian Islamic Banks using the Shariah Disclosure Index
International Journal of Islamic Economics and Finance, 2021 Islamic banks are required to ensure their operations and activities comply with the Shariah principles. According to Islamic Financial Services Act (2013) in Malaysia, all operations and activities of Islamic financial institutions including Islamic ...
Nur Afiqah Md Amin +2 more
doaj +1 more source
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
openaire +1 more source
Asian Journal of Accounting Perspectives, 2011 Banking, by its very nature, entails taking a wide array of risks. One such risk is reputational risk, which arises from operational failures, i.e. failures to comply with the relevant laws and regulations, or other sources.
Rusnah Muhamad
doaj +7 more sources
Hitit İlahiyat Dergisi, 2023 The notion behind Islamic finance is providing alternative Shariah-compliant financial services and products for those who do not willing to access conventional finance as it contravenes Shariah principles.
Suadiq Mehammed Haılu +1 more
doaj +1 more source