Results 1 to 10 of about 170 (148)
The Legal Reform Policy on the Shariah Supervisory Board Role’s in Indonesian Shariah Banks [PDF]
BESTUUR, 2021 <p>As Muslim majority country, Indonesia experiences the mushrooming of banks based on Islamic values (called shariah banking). The existence of sharia banking is followed by legal policies intended to support the progress of the business sector, including regulations regarding the Sharia Advisory Board, but the question is whether the policy is ...
Devi Triasari, Francesco de Zwart
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Journal of Open Innovation: Technology, Market, and Complexity, 2023 This study extends the literature on shariah compliance in Islamic banks (IBs) based on interest free returns for Investment Account Holders (IAH) and to examine the role of the attributes of the shariah supervisory board (SSB) on shariah compliance. The study sample included 102 fully-fledged IBs from 27 countries over the period from 2010 to 2019. We
Hasan Mukhibad +4 more
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Shariah supervisory board attributes and corporate risk-taking in Islamic banks
Cogent Business & Management, 2022 AbstractPrevious studies use mainly insolvency, credit, liquidity, market, and operational risk to measure risk-taking in Islamic banks. We are expanding the risk indicators: credit risk, market risk, liquidity risk, operational risk, legal risk, reputation risk, strategic risk, shariah compliance risk, rate of return risk, equity investment risk, and ...
Hasan Mukhibad, Doddy Setiawan
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Attributes of Shariah Supervisory Board and shariah compliance
Corporate Governance and Organizational Behavior Review, 2022 Shariah’s compliance in bank operations guarantees that Islamic bank (IB) directors must maintain. The importance of shariah compliance has not been widely explained by previous researchers, especially the attribute factor of the Shariah Supervisory Board (SSB).
Hasan Mukhibad +3 more
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Effects of Shariah Supervisory Board Characteristics on Credit Risk of Islamic Banks [PDF]
International Journal of Academic Research in Accounting, Finance and Management Sciences, 2021 The purpose of this paper is to examine the relationship between the effective characteristics (i.e. size, independence, female board, meeting frequency and remuneration) of Shariah supervisory Board (SSB) and its effects on the credit risk of Islamic banks (IBs).
Ghazali, Siti Solehah +2 more
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Optimization the Role of Shariah Supervisory Board for Shariah Governance in Islamic Banking
Perisai : Islamic Banking and Finance Journal, 2020 Many studies show that one of the biggest challenges in Islamic banking is related to lack of proper and effective Shariah governance. By focusing on the role of Shariah Supervisory Board (SSB), this paper attempts to extract some keys on how to achieve better performance and development of Islamic banking industry by reviewing previous studies.
Izzani Ulfi +2 more
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Mode of Islamic Bank Financing: Does Effectiveness of Shariah Supervisory Board Matter? [PDF]
SSRN Electronic Journal, 2015 This paper examines the relationships between the effectiveness of Shariah supervisory board (SSB), their remuneration and mode of financing Islamic bank. The SSB effectiveness is evaluated by an index based on 9 attributes score. This study comprises 18 Islamic banks in which operating in Malaysia from the year 2012 to 2013 as a sample. Our regression
Abdullah, Azrul +1 more
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Islamic banks’ equity financing, Shariah supervisory board, and banking environments
Pacific-Basin Finance Journal, 2020 Abstract Although equity financing is a core value in Islamic finance, it is rarely used by Islamic banks which prefer other instruments such as markup or leasing contracts. The purpose of this paper is to investigate the potential determinants of equity financing.
Meslier, Céline +2 more
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How diverse are Shariah supervisory boards of Islamic banks? A global empirical survey
International Journal of Ethics and Systems, 2022 Purpose This study aims to examine diversity in the composition of Shariah supervisory boards (SSBs) of Islamic banks (IBs). It investigates diversity from two perspectives: existing composition of SSBs and the regulatory frameworks and standards of selected Organisation of Islamic Cooperation countries.
Yılmaz, Mustafa Kemal, Kachkar, Omar
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Shariah Supervisory Board and Islamic Banks’ Financial Performance: An Evidence from Southeast Asia
J-EBIS (Jurnal Ekonomi dan Bisnis Islam), 2023 This study aims to find out the effect of SSB Characteristics on financial performance of Islamic Banks in Southeast Asia, particularly in Malaysia and Indonesia. To establish the relationship between SSB characteristics and financial performance, secondary data from banks’ annual report was collected and then analysed using Panel data ...
null Abdul Hamid +2 more
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