Results 21 to 30 of about 344 (163)

Independence and effectiveness of Shariah department officers to ensure Shariah compliance: evidence from Islamic banks in Bangladesh [PDF]

open access: yesAJAR (Asian Journal of Accounting Research), 2023
Purpose – The study aims to examine the independence and effectiveness of the Shariah department officers of the Islamic banks in Bangladesh as the Shariah supervisory board (SSB) provides the annual Shariah report and Shariah resolutions based on the ...
Md. Kausar Alam   +5 more
doaj   +1 more source

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   +5 more
doaj   +1 more source

UNIT KEPATUHAN DAN AUDIT INTERNAL BANK SYARIAH DI INDONESIA; SUDAHKAH SESUAI DENGAN PRINSIP SHARIAH GOVERNANCE?

open access: yesAn-Nisbah: Jurnal Ekonomi Syariah, 2021
Shariah governance is crucial in the Islamic banking system to ensure that all commercial operations comply with Islamic principles and differentiate Islamic banking operations from conventional banking.
Muhammad Fakhrul Arrazi
doaj   +1 more source

Tanggung Jawab Bank Syariah dalam Penerapan Prinsip Kehati-hatian dan Good Corporate Governance

open access: yesAhkam: Jurnal Ilmu Syariah, 2014
: The Responsibilities of Shariah Banking in the application of Prudential Principles and Good Corporate Governance. A Bank’s functions as an intermediary institution is interesting in relation to the importance of responsibilities to customers in ...
Renny Supriyatni
doaj   +1 more source

The influences of Shariah governance mechanisms on Islamic banks performance and Shariah compliance quality [PDF]

open access: yesAJAR (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   +4 more
doaj   +1 more source

Board, Shariah Committee and senior management: Updates on the BNM Shariah Governance Policy Document

open access: yesThe Journal of Muamalat and Islamic Finance Research, 2021
The paper aims to examine the relevant provisions of the newly released BNM Shariah Governance Policy Document relating to the board of directors, Shariah Committee and senior management of the Islamic Financial Institutions (IFIs) in Malaysia. The study is qualitative-based research. It reviews two documents, i.e. BNM Shariah Governance Framework 2010,
null Nurul Afidah Mohamad Yusof   +1 more
openaire   +2 more sources

Perumusan Konsep Shariah Governance di Indonesia: Evaluasi Model Pengawasan Syariah di Sektor Perbankan

open access: yesMuqtasid: Jurnal Ekonomi dan Perbankan Syariah, 2019
This study aims to evaluate Sharia governance infrastructure in Sharia banking in Indonesia, specifically the Sharia review phase by the Sharia Supervisory Board which was disclosed in the Sharia bank annual report.
Laili Latifah Puspitasari   +1 more
doaj   +1 more source

Shariah Compliance Process and Corporate Governance in Islamic Banking Institutions (IBIs): A Proposed Model

open access: yesAsian Journal of Accounting Perspectives, 2011
Banking, by its very nature, entails taking a wide array of risks. One such risk is reputational risk, which arises from operational failures, i.e. failures to comply with the relevant laws and regulations, or other sources.
Rusnah Muhamad
doaj   +7 more sources

CRITICAL FACTORS AFFECTING THE SUCCESS OF SHARI‘AH GOVERNANCE: INSIGHTS FROM ISLAMIC FINANCIAL INSTITUTIONS

open access: yesHamdard Islamicus
This study examines the critical role of Shariah governance, particularly the impact of Shariah supervisory boards (SBBs) within the corporate governance framework of Islamic financial institutions (IFIs).
OMER FARUK TEKDOGAN   +2 more
doaj   +1 more source

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