Results 11 to 20 of about 170 (148)

Human Capital, Quality of Sharia Supervisory Board and Maqasid Shariah Based Performance: Cross Country Evidence

Jurnal Dinamika Akuntansi dan Bisnis, 2022
The purpose of this study is to examine the relationship between human capital (HC), quality of the shariah supervisory board (SSB) and performance of maqasid shariah-based Islamic banks. This study uses secondary data from the Bankscope database of 2014 to 2018. The research samples comprised 75 banks from a total population of 96 banks.
Winwin Yadiati, Prasojo Prasojo, Inon Listyorini, Ifah Rofiqah, Rosyid Nur Anggara Putra   +4 more
openaire   +3 more sources

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

AJAR (Asian Journal of Accounting Research), 2022
Purpose – The study aims to investigate the reasons behind the growing diverse practices of Shariah governance (SG) among Islamic banks in Bangladesh. Design/methodology/approach – Data has been collected through a semi-structured interview process from ...
Md. Kausar Alam, Mohammad Shofiqul Islam, Fakir Tajul Islam, Mosab I. Tabash, Mohammad Sahabuddin, Muhammad Alauddin   +5 more
doaj   +1 more source

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

AJAR (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, Mohammad Mizanur Rahman, Mahfuza Kamal Runy, Babatunji Samuel Adedeji, Md. Farjin Hassan   +4 more
doaj   +1 more source

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

AJAR (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, Mosab I. Tabash, Oli Ahad Thakur, Md. Mizanur Rahman, M. Naim Siddiquii, Safiqul Hasan   +5 more
doaj   +1 more source

Influence of the Shariah supervisory board on tax avoidance at an Indonesian Islamic bank

Jurnal Ekonomi & Keuangan Islam
Purpose – This study examines the influence of the Shariah supervisory board (SSB) and Islamic banks’ characteristics on tax avoidance practices in Indonesia.Methodology – This research uses secondary data using the panel data analysis method fixed effects model; the research sample is an Islamic bank in Indonesia from 2017 to 2021.Findings – The ...
Ahmad Naufal, Prasojo Prasojo, Ristianawati Dwi Utami   +2 more
doaj   +6 more sources

IT investment and Islamic banking performance in Indonesia: Do Sukuk issuance and Sariah governance matter? [PDF]

Banks and Bank Systems, 2023
IT investment and financial performance are crucial issues for the Islamic banking industry. An Islamic banking (IB) that is established in a technologically advanced setting, employs mostly young and tech-savvy employees, and adheres to Islamic ...
Jaenal Effendi, Abdul Qoyum, Leo Indra Wardhana, Hassanudin Mohd Thas Thaker   +3 more
doaj   +1 more source

The effect of shariah board characteristics, risk-taking, and maqasid shariah on an Islamic bank’s performance [PDF]

Banks and Bank Systems, 2022
Shariah supervisory boards are a key feature of shariah governance (SG), providing additional monitoring and oversight. A suitable SG mechanism enhances risk mitigation and improves Islamic bank (IB) performance without violating shariah principles. This
Memed Sueb, Prasojo, Muhfiatun, Lailatis Syarifah, Rosyid Nur Anggara Putra   +4 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

Corporate Governance, Risk-taking and Efficiency of Islamic Banks: Comparative Study Between Pakistan and Malaysia

SEISENSE Business Review, 2021
Purpose: This study aims to compare the governance, risk-taking, and efficiency of pure Islamic Banks between Pakistan and Malaysia. Design: Total 9 years of data from 2009 to 2017 used for analysis. Data Envelopment Analysis (DEA) has been used for the
Qaiser Abbas
doaj   +1 more source

BOARD CHARACTERISTIC, GOOD CORPORATE GOVERNANCE AND MAQȂSHID PERFORMANCE IN ISLAMIC BANKING

Journal of Islamic Monetary Economics and Finance, 2020
This research aims to examine the effect of the characteristics of the board on the Maqâshid Shariah Index (MSI) performance of Indonesian Islamic banks, using panel data regression.
Muhammad Wahyudi Pranata, Sugiyarti Fatma Laela   +1 more
doaj   +1 more source