The Correlated Factors of Mandatory Social Reporting by Islamic Banks in Indonesia
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
doaj +1 more source
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
Quality of Shariah compliance assurance in Malaysian Islamic Banks posts implementation of Shariah governance framework [PDF]
Shariah board has been a great spur to the prudence of Islamic banks by ensuring Shariah compliance on the operations of Islamic banks. The aim of this study is to investigate the quality of Shariah compliance assurance from the Shariah compliance ...
Mohd Haridan, Nurfarahin
core
The disclosure of shariah non-compliance (SNC) events by Islamic banks in Malaysia / Marina Mohamed and Norhazlina Ibrahim [PDF]
Ensuring Shariah compliance in their business activities, products and services is paramount for Islamic Financial Institutions (IFIs) to preserve public confidence.
Mohamed, Marina, Ibrahim, Norhazlina
core
Administering an Islamic Public Value by a Non‐Muslim Agency: The UNHCR Refugee Zakat Fund
ABSTRACT The post‐Arab Spring conflicts generated large‐scale displacement across the Middle East and North Africa (MENA), producing acute humanitarian needs among predominantly Muslim refugee populations. The United Nations High Commissioner to refugees responded by opening the Refugee Zakat Fund, to be used to mobilize the Islamic philanthropic ...
Abdulfatah Said Mohamed
wiley +1 more source
The practice of reporting shariah non-compliant income in the Annual Financial Report of Islamic commercial banks in Malaysia = Pelaporan pendapatan tidak patuh Syariah dalam Laporan Kewangan Tahunan Bank Perdagangan Islam di Malaysia [PDF]
Bank Negara Malaysia (BNM) had introduced a policy document of Financial Reporting for Islamic Banking Institutions, which came into effect on 1st January 2018.
Mat Nor, Nabilah, Sawari, Mohd Fuad
core +1 more source
The 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
The global Islamic finance industry has experienced significant growth with assets reaching $3.8 trillion, yet faces major challenges in integrating digital technology while maintaining Shariah compliance. This study aims to analyze the opportunities and
Euis Amalia
doaj +1 more source
Unlocking Financial Inclusion: The Dynamics of Bank Account Ownership in Urban Slums
ABSTRACT Financial inclusion is a key driver of sustainable development, contributing to poverty reduction (SDG 1), gender equality (SDG 5), and reduced inequalities (SDG 10). Despite extensive financial‐inclusion policies in India, residents of urban slums remain largely excluded from formal banking systems.
Davide Moro +3 more
wiley +1 more source
Tahfiz education is one of the popular streams of education in Malaysia and well accepted by Muslim community. Originally the education is being offered in “pondok”, a traditional religious school.
Bani Hamidah +3 more
doaj +1 more source

