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Shariah governance reporting of Islamic banks: An insight from Malaysia
Cogent Business and Management, 2023 This study examines the shariah governance reporting (SGR) of Islamic banks (IBs) through a reporting index comprised of six dimensions, namely shariah committee, shariah review, shariah audit, shariah risk, overall transparency, and investment account ...
Tasya Aspiranti +2 more
exaly +5 more sources
SAGE OpenShariah governance is the mechanism to monitor and implicate shariah compliance in Islamic banks. The study’s goal of exploring the Islamic bank’s governance attributes and credit scores or rating relationship in the presence of shariah board attributes ...
Qaisar Ali Malik, Muhammad Mansoor
exaly +4 more sources
The influences of Shariah governance mechanisms on Islamic banks performance and Shariah compliance quality [PDF]
Asian Journal of Accounting Research, 2022 Purpose - The purpose of this paper is to examine the influences of Shariah governance (SG) mechanisms on Islamic banks' performance and Shariah compliance quality in the context of Bangladesh.
Md Kausar Alam, Md Mizanur Rahman
exaly +4 more sources
MEWUJUDKAN MAQASHID SHARIAH DENGAN MENERAPKAN GOOD GOVERNANCE BUSINESS SHARIAH [PDF]
Akuntansi Dewantara, 2019 This study aims to prove the relationship between the Good Governance Business Shariah and Maqashid Shariah. The population used is a Sharia Commercial Bank in Indonesia registered with Bank Indonesia in 2015-2017.
Tri Wahyu Oktavendi
doaj +3 more sources
Do Islamic banks use institutional theory in the light of Shariah governance? Empirical evidence from a Muslim dominant country. [PDF]
HeliyonThe present paper examines the application of institutional theory (hereafter IT) mechanisms (isomorphism and legitimacy) in Shariah governance (henceforth SG) practices and in operations, as it best illuminates the operational guidelines and procedures ...
Alam MK, Miah MS.
europepmc +2 more sources
ISSUES AND CHALLENGES IN DEVELOPING SHARIAH GOVERNANCE AND SHARIAH AUDIT IN ISLAMIC COOPERATIVES
International Journal of Islamic Economics and Finance Research, 2023 The development of Shariah governance and audit in Islamic Cooperatives in Malaysia is one of the primary concerns since some issues were raised throughout the process. Islamic cooperatives in Malaysia are regulated by Suruhanjaya Koperasi Malaysia (SKM),
Nur Amni Mahmud Sabri +5 more
semanticscholar +3 more sources
Exploring Shariah Governance Mechanism in Türkiye
Turkish Journal of Islamic EconomicsThis study aims to provide valuable insights and shed light on the overlooked aspect of Shariah governance (SG) in Türkiye by examining the role and position of the Participation Bank Association of Türkiye (PBAT) Advisory Board, a crucial actor in SG ...
İsmail Bektaş, Ali Can Yenice
semanticscholar +3 more sources
Shariah Governance, Maqasid al-Shariah, SMEs Performance: The Role of Gender and Age [PDF]
Journal of Economics, Business & Accountancy Ventura, 2020 This study's primary objective is to develop shariah governance and maqasid alshariah models in improving the performance of SMEs in Surabaya, Indonesia.
Sri Lestari Kurniawati +3 more
doaj +2 more sources
Journal of Open Innovation: Technology, Market, and Complexity, 2020 This study aimed to investigate the association between corporate governance characteristics, shariah governance characteristics, and the credit rating of Asian Islamic banks. To do so, we collected data from 22 banks during the 2006–2018 period.
Muhammad Mansoor +2 more
exaly +3 more sources
Borsa Istanbul ReviewThe financial sector holds major responsibility in climate mitigation, as the proliferation of environmental damage within the real economy largely stems from the negative externalities of the financial economy. Islamic banking, as a subset of the global
Saheed Olanrewaju Issa +2 more
doaj +2 more sources