Purpose: The present research will offer a theoretical framework discussing the concept of internal Shariah audit quality and identifying the factors that affect it.
Adel K. Alghamati +2 more
doaj +2 more sources
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
THE INFLUENCE OF SHARIA COMPLAINCE AGAINST FRAUD ON THE SHARIA BANKS IN INDONESIA
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
doaj +3 more sources
Shariah audit practices in Malaysia: moving forward [PDF]
The Shariah audit being a monitoring tool for ensuring Shariah compliance proved to be an important component in the operations of Islamic financial institutions. In the case of Malaysia, Bank Negara Malaysia has issued a Shariah Governance Framework in
Zainal Abidin, Nor Hafizah +2 more
core +3 more sources
Pengaruh Shariah Compliance, Pendapatan Ijarah dan Pembiayaan Bagi Hasil Terhadap Kinerja Bank Umum Syariah Periode 2017 – 2020 [PDF]
Penelitian ini bertujuan untuk menganalisis pengaruh shariah compliance, pendapatan ijarah, dan pembiayaan bagi hasil terhadap kinerja bank umum syariah.
SYIFA NADIRA, .
core
Implementasi Nilai-nilai Islam dalam Manajemen Laba Efisien Perbankan Syariah di Indonesia
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 impact of corporate governance and Islamic Shariah on internal controls over financial reporting : evidence from Jordan [PDF]
This thesis examines the impact of corporate governance and compliance with Shariah on internal controls over financial reporting. Three research questions are asked and answered: (i) How do corporate governance structures affect a company’s internal ...
Amayreh, Ibrahim
core
Examination of the Drivers of Good Islamic Corporate Governance: A Meta-Synthesis Approach [PDF]
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
doaj +1 more source
Tensions of Sustainability Logics: Performance of a Company Utilizing a Sustainable Business Model
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
Special report: the shariah debate on Islamic financing [PDF]
ZAKI (not his real name) is a former civil servant who was declared bankrupt by the civil courts when he did not repay hundreds of thousands of ringgit to a bank.It all started when he was offered a bai’ bithaman ajil (BBA) scheme by a local bank to buy ...
Yen, Nee Foo
core

