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 …

Shariah principles used as the primary basis for bank operations emphasize information
disclosure as manager accountability to stakeholders. This form of accountability can be …

Budaya Sibaliparriq dalam Praktik Household Accounting. Penelitian ini berupaya untuk
menelusuri budaya sibaliparriq dalam praktik akuntansi rumah tangga. Fenomenomologi …

Abstract Sharia Supervisory Board (SSB) plays an important role in implementing Islamic
law in Islamic banks, including fraud prevention. This ungodly act, also known as haram, is …

Purpose This study aims to investigate the effect of the diversity of the board of directors
(BOD) and the shariah supervisory board (SSB) on credit risk, insolvency, operations …

Purpose This paper aims to provide an essential framework for establishing Shariah-
compliant deposit insurance scheme, by reviewing the Shariah provisions concerning the …

The disclosure of risk by Islamic banks is very important, as this openness of information is
emphasized in Islamic teachings. The purpose of this article is to provide empirical evidence …

This study examines the influence of the Shariah Supervisory Board (SSB), Board of
Directors (BOD), Risk Officers (RO), Audit Committee, and market competition (Lerner) on …

Purpose There is a growing debate as to how Islamic financial institutions can increase the
expansion of profit and loss sharing (PLS) finance instead of widely practiced markup …

Since 1950, the planet has entered into the anthropogenic age that refers to a geological
epoch where the influence of human behavior on Earth's atmosphere can change the flow of …