Shariah Review and Shariah Audit: Shariah compliance tools in Islamic banks
Shariah review and Shariah audit serve as a second and third line of defense in Islamic banks. This study intends to analyse the differences between these two Shariah organs based on roles, guidelines and methodology, scope of duties, technology, independence, and reporting structure as well as officers’ qualifications.
Mohd Rushdan Yasoa' +2 more
openaire +1 more source
Urgensi Penerapan Kepatuhan Syariah pada Perbankan Syariah (Telaah Konseptual-Analitis)
The issue of shariah compliance is increasingly important, given that Islamic finance is always challenged by demand from market participants to be innovative and business oriented (eg.
Wulpiah Wulpiah
doaj +1 more source
Cryptocurrencies in the Islamic financial system viewed through the prism of Shariah law [PDF]
The creation of cryptocurrencies marked the beginning of a new era in money evolution. In the cryptocurrency system, governments do not have primacy over monetary flows, but it is in the hands of participants in the cryptocurrency system, which enables ...
Lekpek Ahmedin
doaj +1 more source
Disclosure of Shariah compliance by Malaysian takaful companies [PDF]
Purpose: This paper seeks to explore the disclosure of Shariah compliance as reported by the Shariah Committee (SC) in the annual reports of takaful companies in Malaysia.
Abu Kasim, Nor Aziah
core +1 more source
The remarkable growth of financial technology wreaks significant impact to the liquidity of Islamic financial industry. Cash waqf now is perceived as the right instrument to ameliorate the issue of liquidity amid modest effort of financial industry in ...
Akhmad Affandi Mahfudz
doaj +1 more source
Shariah Compliance Analysis of Islamic Crowdfunding: Case Study of ethiscrowd.com
This paper aims to analyze the mechanism and implementation of crowdfunding on ethiscrowd.com and the evaluation of shariah compliance. Based on the parameters of shariah compliance proposed by Rosly (2010) it can be seen that the implementation of ...
Ayu Yuningsih, Rifqi Muhammad
doaj +1 more source
Corporate Social Responsibility, Shariah-Compliance, and Earnings Quality [PDF]
This study examines the effect of two potential sources of ethical principles on earnings quality: corporate social responsibility (CSR) and membership in a Shariah index. We define membership in a Shariah index as the adherence to an ethical code that relates to Islam. Our sample comprises firms in ten European Union countries for the period from 2003
Alsaadi, Abdullah +2 more
openaire +3 more sources
Kajian terhadap minat kerjaya di kalangan pelajar di Sekolah Menengah Teknik Pengkalan Chepa [PDF]
Kajian ini dijalankan untuk melihat minat kerjaya di kalangan pe!ajar. Seramai 95 orang pelajar telah dipilih secara rawak mudah dan sebuah Sekolah Menengah Teknik Pengkalan Chepa di daerah Kota Bharu. Mereka terdiri daripada pelajar-pelajar tingkatan
Abdullah, Nazli Hulwany
core +1 more source
ANALISIS SHARIAH COMPLIANCE PENGAJUAN KOMPLAIN DI BUKALAPAK
Problems still arise in the online buying and selling process even though there are strict rules made by Bukalapak as a service provider. Violation of the rules by unscrupulous users will harm the buyer. To minimize violations, buyers are provided with facilities so that they can make complaints about the products received.
null Muhammad Erfan +3 more
openaire +2 more sources
Corporate governance, Islamic governance and earnings management in Oman: A new empirical insights from a behavioural theoretical framework [PDF]
Purpose: This paper examines the impact of corporate (CG) and Islamic (IG) governance mechanisms on corporate earnings management (EM) behaviour in Oman.
Avison, Lynn +3 more
core +1 more source

