Results 1 to 10 of about 407 (158)

Shariah governance reporting of Islamic banks: An insight from Malaysia

open access: yesCogent 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 ...
Oktofa Yudha Sudrajad   +2 more
exaly   +3 more sources

MEWUJUDKAN MAQASHID SHARIAH DENGAN MENERAPKAN GOOD GOVERNANCE BUSINESS SHARIAH [PDF]

open access: yesAkuntansi 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   +2 more sources

Shariah Governance, Maqasid al-Shariah, SMEs Performance: The Role of Gender and Age [PDF]

open access: yesJournal 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

Corporate Governance, Shariah Governance, and Credit Rating: A Cross-Country Analysis from Asian Islamic Banks

open access: yesJournal 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

Implementasi Shariah Governance di Bank Syari’ah

open access: yesAsy-Syir'ah, 2015
Shariah governance is a combining between the theory of Good Corporate Governance and the theory of sharia compliance in sharia bank. Then, Good Corporate Governance is a system of banking management which manages, operates and supervises the process of ...
Akhmad Faozan
doaj   +2 more sources

Corporate Governance and Credit Rating of Islamic Banks: Moderating Role of Shariah Governance Attributes

open access: yesSAGE Open
Shariah 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 ...
Muhammad Mansoor, Qaisar Ali Malik
exaly   +2 more sources

Relevance of the application of institutional theory in Shariah governance of Islamic banks [PDF]

open access: yesPSU Research Review, 2021
Purpose – Prior studies on Islamic finance provide a limited linkage between organizational theory and the complex Shariah governance framework embraced by Islamic banks worldwide.
Yusuf Karbhari   +2 more
doaj   +1 more source

ISSUES AND CHALLENGES IN DEVELOPING SHARIAH GOVERNANCE AND SHARIAH AUDIT IN ISLAMIC COOPERATIVES

open access: yesInternational 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), which aims to encourage the growth of cooperatives that comply with Shariah.
Nur Amni Mahmud Sabri   +5 more
openaire   +2 more sources

Corporate Board Attributes, Shariah Board Attributes and Credit Rating: Evidence from Islamic Banks of Pakistan [PDF]

open access: yesTürkiye İslam İktisadı Dergisi, 2021
Shariah Governance is an essential characteristic that differentiates Islamic financial institutions from Conventional financial institutions. The study’s purpose is to explore the effect of corporate governance attributes and Shariah board attributes on
Muhammad Mansoor   +2 more
doaj   +1 more source

An Analytical Commentary on Shariah Governance in Islamic Financial Institutions Across Multiple Countries.

open access: yesFields, 2023
This commentary provides a comprehensive overview of Shariah governance in Islamic financial institutions (IFIs). This piece draws on a literature review of various relevant studies and their key findings and observations. It emphasises the importance of
Zunaiba Abdulrahman
doaj   +2 more sources

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