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Luluk Muhimatul Ifada,Chrisna Suhendi,Rustam Hanafi
Pág. 195 - 207
Abstract: This research aims to investigate how the board of commissioners plays a role in influencing Islamic social reporting. The object of this study was the disclosure of Islamic social reporting in sharia banking in Indonesia, through secondary dat...
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Lucky Nugroho,Akhmad Amien Mastur,Ulfa Ulfa,Tri Wahyono,Soeharjoto Soeharjoto
Pág. 124 - 140
Abstract: This study aimed to analyze and compare the factors that affect the return on assets (ROA) of Islamic commercial banks (BUS) and Islamic business units (UUS). This study?s independent variables are NPF, FDR, and MSMEs. The study used the q...
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Abdullah A. Aljughaiman, Abdulateif A. Almulhim and Abdulaziz S. Al Naim
This paper investigates the association between board of director (BOD) structures and CEO equity-based compensation (long-term incentive) for commercial banks (conventional and Islamic banks) in MENA countries. Specifically, we take board size and board...
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Nizar Yousef Ahmed Naim and Nora Azureen Abdul Rahman
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. This article exp...
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Xuan Thi Thanh Mai, Ha Thi Nhu Nguyen, Thanh Ngo, Tu D. Q. Le and Lien Phuong Nguyen
This paper examines the multi-dimensional efficiency of the Islamic banking sector and its determinants, including the impacts of the COVID-19 pandemic. To do that, we use a novel approach of two-stage data envelopment analysis (DEA) double frontiers to ...
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Gusti Oka Widana, Ahmad Fahrurozi, Muhammad Arif Ssetyawan
Pág. 229 - 237
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Pungky Lela Saputri, Muhammad Faisal Yul Zamrudi
Pág. 73 - 81
This study aims to analyze the effect of financing disbursed by Islamic banks on reducing the poverty rate in Indonesia. This study used timeseries data tested using multiple linear regression analysis. Sharia bank financing data was obtained from Sharia...
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Hendra Cipta,(IAIN Syaikh Abdurrahman Siddik Bangka BelitungIndonesia)Hatamar Hatamar,(IAIN Syaikh Abdurrahman Siddik Bangka BelitungIndonesia)
Pág. 309 - 324
The synergy between the halal industry and sharia banking is essential to creating a halal ecosystem in Bangka Belitung Province. Meanwhile, this synergy has not been seen at this time. This qualitative research was conducted through a SWOT analysis to a...
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Baker Akram Falah Jarah, Mufleh Amin AL Jarrah, Murad Ali Ahmad Al-Zaqeba and Mefleh Faisal Mefleh Al-Jarrah
The purpose of this study is to look into the role of internal audit (IA) in reducing the effects of creative accounting (CA) on financial statement reliability in Jordanian Islamic Banks. The research study used the survey methodology to examine the rol...
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Lucky Nugroho,Tatik Maryanti,Rifki Ismal,Akhmad Affandi Mahfudz
Pág. 21 - 56
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