Results 11 to 20 of about 344 (163)

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, Wiwik Lestari, Linda Purnama Sari, Titis Puspitaningrum Dewi Kartika   +3 more
doaj   +2 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   +2 more sources

One regulator: diversified Shariah governance practices, why? [PDF]

Asian Journal of Accounting Research, 2022
PurposeThe study aims to investigate the reasons behind the growing diverse practices of Shariah governance (SG) among Islamic banks in Bangladesh.Design/methodology/approachData has been collected through a semi-structured interview process from the concerned authorities (Shariah supervisory board members, Shariah department officers, central bank ...
Md. Kausar Alam, Mohammad Shofiqul Islam, Fakir Tajul Islam, Mosab I. Tabash, Mohammad Sahabuddin, Muhammad Alauddin   +5 more
openaire   +4 more sources

CONCEPTUALISING SHARIAH GOVERNANCE FOR HALAL HOTEL

Ekonomi Islam, 2022
Penelitian ini memuat konsep model tata kelola Syariah untuk hotel halal dengan menggunakan studi kasus Indonesia. Selain itu, penelitian ini mencoba untuk menggali peran dan fungsi dari badan penetapan standar Syariah lokal dalam rezim peraturan nasional.
Yudi Ahmad Faisal, Joeliaty Joeliaty, R. Rina Novianty Ariawaty, Egi Arvian Firmansyah   +3 more
openaire   +1 more source

Issues and Challenges in Developing Shariah Governance and Shariah Audit in Islamic Cooperatives

Journal of Muwafaqat, 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, Supiah Salleh, Muhammad Iqmal Hisham Kamaruddin, Zurina Shafii, Mustafa Mohd Hanefah, Nurazalia Zakaria   +5 more
openaire   +2 more sources

Shariah Governance Characteristics and Risk-taking of Local and Foreign Islamic Banks in Malaysia: A Conceptual Model

Journal of Accounting and Finance in Emerging Economies, 2020
Purpose: In Malaysia, since the global financial crisis in 2007 and 2008, the low level of stability, excessive risk-taking and weak governance structure in the dual banking system has become essential for deliberation. The purpose of this research is to
Salina Rasli, Aza Azlina Md Kassim
doaj   +3 more sources

The relationship between risk-taking and maqasid shariah-based performance in Islamic banks: Does shariah governance matter? [PDF]

Banks and Bank Systems, 2022
A dearth of studies linking risk-taking with maqasid shariah-based performance has been the motivation for analyzing this relationship. This study also examines the moderating effect of shariah governance. The study uses time-series data with the dynamic
Prasojo, Winwin Yadiati, Tettet Fitrijanti, Memed Sueb   +3 more
doaj   +1 more source

The Effects of Internal Governance Factors on Lending Portfolio Composition in Islamic Banks

International Journal of Financial Studies, 2023
Recent studies indicate that lending portfoliocomposition in Islamic banks is concentrated towardsdebt-based lending portfolio; however, the ideal lending portfoliocomposition in Islamic banks should be an equity-based lending portfolio.
Nizar Yousef Ahmed Naim, Nora Azureen Abdul Rahman   +1 more
doaj   +1 more source

Does Shariah committee composition influence Shariah governance disclosure? [PDF]

Journal of Islamic Accounting and Business Research, 2019
Purpose The purpose of this paper is to investigate the empirical linkage between the composition of Shariah Committee and the extent of Shariah governance disclosure in 16 licensed Islamic banks in Malaysia. Design/methodology/approach This paper ...
Nazrul Hazizi Noordin, Salina Kassim
openaire   +1 more source

IMPLIKASI SHARIAH GOVERNANCE TERHADAP REPUTASI DAN KEPERCAYAAN BANK SYARIAH

Walisongo: Jurnal Penelitian Sosial Keagamaan, 2011
The object of this study is Bank Muamalat Indonesia in Central Java, while the number of samples used was 200 respondents using purposive sampling techniques.
Siti Maria Wardayati
doaj   +1 more source