Results 1 to 10 of about 101,297 (149)
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 +2 more sources
DO MARKET TIMING INCENTIVES AFFECT THE DEBT-EQUITY CHOICE OF MALAYSIAN SHARIAH-COMPLIANT IPOs?
Journal of Islamic Monetary Economics and Finance, 2023 Empirical and theoretical literature points out that market timing could shape financing decisions and persistently affect capital structure. However, prior studies on market timing do not distinguish between Shariah-compliant and non-compliant firms ...
Khemaies Bougatef, Oumaima Kassem
doaj +2 more sources
KEBUTUHAN DAN TANTANGAN AUDIT SYARIAH DAN AUDITOR SYARIAH
Jurnal Ekonomi dan Keuangan Islam, 2017 Audited financial statement is the ways to make sure that information available on that report can be used to make decision, because there is an opinion of independent person (auditor) whether it presents a true and fair view of the company or not ...
Peni Nugraheni
doaj +4 more sources
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah, 2019 This study aims to evaluate Sharia governance infrastructure in Sharia banking in Indonesia, specifically the Sharia review phase by the Sharia Supervisory Board which was disclosed in the Sharia bank annual report.
Laili Latifah Puspitasari +1 more
doaj +2 more sources
Al-Jami'ah: Journal of Islamic Studies, 2016 Shariah contains the principles and foundations upon which financial system from an Islamic perspective is established and acts as guidance and framework on which the direction of the industry is set.
Mohamad Akram Laldin, Hafas Furqani
doaj +2 more sources
BENEFITS THAT ISLAMIC AND CONVENTIONAL BANKS CAN ATTAIN BY IMPLEMENTING GREEN BANKING
Journal of Islamic Monetary Economics and Finance, 2020 This paper aims to ascertain the benefits that Islamic and conventional banks in Bangladesh can reap by implementing green banking, and also the drivers that motivate banks to behave environmentally.
Kashfia Sharmeen, Ahsan Mahbub Yeaman
doaj +2 more sources
al-Uqud: Journal of Islamic Economics, 2018 Financing in Sharia Micro Financing Institutions (BMT) is dominated by certainty contracts, as it has less risk than syirkah contract like Mudharabah or Musyarakah based on Natural Uncertainty Contract (NUC).
Edi Susilo, A. Khoirul Anam
doaj +2 more sources
Implementasi Nilai-nilai Islam dalam Manajemen Laba Efisien Perbankan Syariah di Indonesia
Al-Ulum, 2017 This study aims to determine the earnings management efficient practices and compliance with the value of Islam on sharia banking in Indonesia. The research is mixed method and data used in the form of secondary data obtained from the annual report and ...
M. Wahyuddin Abdullah, Nurul Ainun
doaj +2 more sources
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
The Adoption of Accounting Base in External Shariah Audit Report
International Journal of Academic Research in Accounting, Finance and Management Sciences, 2023 Shariah compliance is the industry's core value proposition and the cornerstone of the worldwide Islamic financial sector. To ensure compliance and uphold the legitimacy of Islamic finance among stakeholders, a number of efforts are being implemented in ...
Mundzir Zamri +2 more
semanticscholar +1 more source