Results 1 to 10 of about 117 (95)
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
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
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 +1 more source
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 +3 more sources
Keadilan Sosial dalam Bingkai Maqashid Syariah di Bank Syariah
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2022 The research aims to explore the social disclosure of Islamic banks in Indonesia with an emphasis on aspects of social justice and Maqashid shariah in a long period.
Prayogo Harto +2 more
doaj +1 more source
CAPITAL STRUCTURE AND CULTURE IN MALAYSIA: A STUDY FROM ETHNICITY AND RELIGION PERSPECTIVES
International Journal of Industrial Management, 2020 Conceptualization from New Institutional Economics of Williamson (2000), the study looked at the issue of formal and informal institutional factors on financial decision making.
Shu Geok Ooi, Ei Yet Chu
doaj +1 more source
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 +1 more source
PENGUNGKAPAN SYARI’AH COMPLIANCE DAN KEPATUHAN BANK SYARIAH TERHADAP PRINSIP SYARIAH
Jurnal Dinamika Akuntansi, 2011 Penelitian ini bertujuan mengukur niat para akuntan dan manager bank Islam untuk menerapkan praktek pengungkapan kepatuhan shariah sebagai tanggung jawab kepatuhan terhadap prinsip-prinsip bank Islam dilihat dari perspektif teori tindakan. Populasi untuk
Asrori -
doaj +1 more source
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 +1 more source
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 +1 more source