Results 11 to 20 of about 140 (116)
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 +1 more source
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 +1 more source
THE INFLUENCE OF SHARIA COMPLAINCE AGAINST FRAUD ON THE SHARIA BANKS IN INDONESIA
I-Economics: A Research Journal on Islamic Economics, 2019 This study aims to analyze how big the influence of sharia compliance towards the profitability of Islamic Banks in Indonesia. The sample selected by the method of purposive sampling so obtained 9 samples of islamic banks The Unit of analysis in the ...
Ana Santika, Ruslan Abdul Ghofur
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Examination of the Drivers of Good Islamic Corporate Governance: A Meta-Synthesis Approach [PDF]
تحقیقات مالی اسلامی (پیوسته)1. Introduction and ObjectiveThe performance and achievement of predetermined goals represent one of the primary concerns of all stakeholders in any institution.
Seyed Hossein Bakhshayesh +2 more
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Tensions of Sustainability Logics: Performance of a Company Utilizing a Sustainable Business Model
Business Strategy and the Environment, EarlyView.ABSTRACT In recent years, companies have used sustainable business models to gain a competitive advantage. However, there are tensions due to the inconsistency between social, environmental, and economic logic in sustainable business models, making it difficult for companies to change. To understand the existing tensions and interactions between logics,
Ann‐Kristin Thienemann
wiley +1 more source
The Correlated Factors of Mandatory Social Reporting by Islamic Banks in Indonesia
Tazkia Islamic Finance and Business Review, 2012 Objective – Islamic Banking is closely related to the real sector. Then, its operation should reflect the real sector which is expected to contribute to the sustainable economic growth.
Dodik Siswantoro
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how firms secure legitimacy in markets where faith‐based expectations and environmental responsibility intersect, focusing on halal–green cosmetics among Muslim women. It conceptualises halal trust and green trust as parallel legitimacy pathways reflecting faith‐based legitimacy and environmental credibility, respectively ...
Dwi Suhartanto +4 more
wiley +1 more source
Perisai : Islamic Banking and Finance JournalThis study aims to analyse the performance of Islamic banks using a maqashid sharia-based approach that is audited with Islamic Social Reporting (ISR), Intellectual Capital, and Shariah Compliance to create a holistic performance measurement, in line with islamic values.
Muhamad Wahyudi +2 more
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Climate‐Related Disclosure and Bank Performance: Does Bank Type Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates whether climate‐related disclosure (CRD) affects the financial performance of conventional banks (CBs) and Islamic banks (IBs) differently. Using a unique hand‐collected dataset on CRD for 591 banks (422 CBs and 169 IBs) from 24 countries over a 4‐year period, we examine how the relationship between CRD and financial ...
Rasim Simsek +2 more
wiley +1 more source
Revista Galega de EconomíaThe present study examines the impact of earnings management on financial stability and reporting transparency among Shariah and non-Shariah-compliant firms in India for the period 2008 to 2023. The Study uses Kothari (2005) and Roychodhury (2006) models for the estimation of earnings management proxies.
openaire +3 more sources