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Journal articles on the topic 'Islamic financial institution (IFI)'

Author: Grafiati
Published: 11 December 2022
Last updated: 31 July 2025

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1

Indrawaty and Siti Maria Wardayati. "Implementing Islamic Corporate Governance (ICG) and Islamic Social Reporting (ISR) in Islamic Financial Institution (IFI)." Procedia - Social and Behavioral Sciences 219 (May 2016): 338–43. http://dx.doi.org/10.1016/j.sbspro.2016.04.042.

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2

Setiawan, Ananda, and Faisal Faisal. "The effect of financial literacy and social philanthropy functions on Islamic financial inclusion practices." Corporate Governance and Organizational Behavior Review 8, no. 2, special issue (2024): 257–64. http://dx.doi.org/10.22495/cgobrv8i2sip1.

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Although financial inclusion practices have been widely applied by Islamic banking institutions, the testing of factors affecting Islamic financial inclusion (IFI) is still limited. This study analyses the connections between financial literacy, social philanthropy functions, and IFI. The study sample includes 56 Islamic banks listed on the Indonesia Stock Exchange (IDX) during the 2015 to 2021 period. This study measures Islamic corporate social responsibility (CSR) as viewed based on two approaches: financial literacy and social philanthropy functions. Multivariate regression analyses are ut
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3

Nur Aslamah, Afidah, Muhammad Irwin Muslimin, Yusi Gumansari, and Muhammad Zilal Hamzah. "Systematic Literature Review of The Role of Islamic Financial Institutions Towards the Growth of Islamic Public Finance." Proceeding of International Conference on Islamic Philantrophy 1 (July 9, 2023): 53–69. http://dx.doi.org/10.24090/icip.v1i1.303.

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This research aims to analyze the role of Islamic Financial Institutions or IFI in facilitating the growth of Islamic public finance worldwide. The research method used is a qualitative method through Systematic Literature Review approach and is described comprehensively through PRISMA flow diagram. The flow diagram potrays information flow through the different stages of a systematic review. It maps out the number of records identified, included and excluded, and the reasons for exclusions. Various templates are available dependent upon the type of review (new or updated) and sources used to
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4

Nurohman, Dede. "Extraction Mudarabah from IFI: Reposition of Mudarabah as a Cooperation System of Islamic Socio-Economics." Equilibrium: Jurnal Ekonomi Syariah 10, no. 2 (2022): 293. http://dx.doi.org/10.21043/equilibrium.v10i2.15590.

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<p><em>Mudarabah is the core of the Islamic cooperation system, which is expected to improve people's welfare. Its practice in Islamic Financial Institutions (IFI) has not realized that goal. One reason is forcing this system to become a profit-oriented formal financial institution. This paper aims to reveal the problems of the institutionalization of mudarabah and attempt to reposition it from IFI to a cooperation system of Islamic socio-economic so that the lofty goals of this system can be realized. This research uses literature and field studies. Data mining techniques use docu
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Shaharuddin, Amir. "Dual Agency Practices in Islamic Financial Institutions: A Fiqh Perspective." Journal of Fatwa Management and Research 21, no. 1 (2020): 38–48. http://dx.doi.org/10.33102/jfatwa.vol21no1.297.

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Bay al-tawarruq is increasingly adopted by Malaysian Islamic financial institutions (IFIs) in creating both deposit and financing products. The contract involves sequences of trading between three parties namely client, IFIs and brokers. However, in order to simply the operation and to minimize client’s involvement, the actual trading are conducted between IFI and brokers only. IFI will act on behalf of the client and execute all trading transactions. The practice triggers fiqh issue because the IFI (as agent of client) will sell and purchase commodity to himself. The present article discusses
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Smolo, Edib. "Standard Procedure: The Future of Islamic Finance Industry Lies in Its Consistency." Business Islamica Magazine February (June 7, 2011): 47–49. https://doi.org/10.5281/zenodo.14423426.

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The Global Islamic Finance Forum (GIFF) that took place in October in Kuala Lumpur, Malaysia, demonstrated – once again – the place that Malaysia is occupying in the global Islamic financial world. It also demonstrated the commitment of the Malaysian Government, Bank Negara (BNM) and other relevant institutions to further develop the Islamic Financial Industry (IFI).
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Wani, Athar Shahbaz, and Showkat Hussain Dar. "Prospects of Sharia Governance in Islamic Finance Industry: Jurisdictions, Standards, and Implications." Talaa : Journal of Islamic Finance 2, no. 1 (2022): 21–32. http://dx.doi.org/10.54045/talaa.v2i1.523.

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The paper aims to explore the establishment, organizational setup, and relevance of the international regulatory/standard setting institutions as Sharī‘ah governance platforms primarily AAOIFI (Accounting and Auditing Organization for Islamic Finance Institutions) and IFSB (Islamic Financial Services Board). The role of IIFA (International Islamic Fiqh Academy Jeddah) IFC (Islamic Fiqh Council of Muslim World League MWL) and ISRA (International Sharī‘ah Research Academy for Islamic Finance) and supportive Shari ‘ah compliance platforms for Islamic Finance Industry (IFI) in the corporate and a
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Itam@Ismail, Muhd Issyam, and Rusni Hassan. "Shari'ah Committee Composition in Malaysian Islamic Financial Institutions: Post Implementation of SGF 2010 and IFSA 2013." Journal of Islamic Finance 5, no. 2 (2016): 028–36. https://doi.org/10.31436/jif.v5i2.143.

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Shari’ah Governance is what makes Islamic Financial Institution (IFI) different from the Conventional Financial Institution. The primary aim of Shariah Governance is to ensure that the operation, practice, instrument, product and management of the IFIs are compliant with the Shari’ah principles at all times. The Shari’ah Governance framework has been outlined in several standard and guideline issued by various bodies and organizations. At the global level, it has been issued by IFSB and AAOIFI, while in Malaysia specifically, it has been provided by Bank Negara Malaysia (BNM) through th
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9

Retnowati, May Shinta, M. Asror Yusuf, Meitria Cahyani, Iman Nur Hidayat, and Musta’an Al Faruqi. "Accelerating SDGs to Alleviate Poverty: Synergy Between National Amil Zakat Agency (BAZNAS) and Islamic Financial Institutions (IFI)." AL-IKTISAB: Journal of Islamic Economic Law 8, no. 2 (2024): 173–86. https://doi.org/10.21111/aliktisab.v8i2.12889.

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The low level of progress in poverty alleviation in Indonesia is the responsibility of all elements of society. To achieve the realization of the success of the Sustainable Development Goals (SDGs) in 2030, it must be able to be realized. This is not limited to achieving rather than a target but also a need of each country. Through the collaboration of the National Amil Zakat Agency (BAZNAS) and Islamic Financial Institutions (IFI), it has great potential in realizing the goals of the SDGs to eradicate poverty. This type of research is qualitative with descriptive analysis. The results of the
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10

Sugianto, Sugianto, Andri Soemitra, Muhammad Yafiz, Ahmad Amin Dalimunthe, and Reza Nurul Ichsan. "The implementation of waqf planning and development through Islamic financial institutions in Indonesia." JPPI (Jurnal Penelitian Pendidikan Indonesia) 8, no. 2 (2022): 267. http://dx.doi.org/10.29210/020221430.

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There is assumption in the community that waqf are physically permanent, and handed over directly to Nazir, even though there are also cash waqf through Islamic financial institutions (IFI). The present research was conducted using a qualitative approach This study aims to analyze the implementation of waqf planning by waqif, waqf development by waqf bodies and the structuring of IFI products in Indonesia related to waqf. This study used a qualitative descriptive method using an online questionnaire to waqif and in-depth interviews with waqf institutions and IFI, then analyzed descriptively qu
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11

Mohd Nor, Azman, and Muhamad Nasir Haron. "A Framework for Determination of Actual Costs in Islamic Financing Products." Journal of Islamic Finance 5, no. 2 (2016): 037–52. https://doi.org/10.31436/jif.v5i2.126.

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Islamic banking commonly considered as an alternative to the conventional banking system, conducts its business based on certain financial contracts in order to attain profit, while doing away with the element of interest (riba). Among the services offered by Islamic financial institutions (IFI) are financing products and fee-based services to generate profits free from interests and other non-permissible incomes. The fee-based services conducted by Islamic banks may raise some Shari’ah issues such as the practice of charging a fee on services related to loan (qard) facility. Similarly, in f
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12

Amine, Bakkeri. "Contribution of Governance to Ensure the Stability of Islamic Banks: A Panel Data Analysis." International Journal of Accounting and Financial Reporting 8, no. 3 (2018): 140. http://dx.doi.org/10.5296/ijafr.v8i3.13333.

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The succession of crises imposed the need to establish the «Governance best practice ». This article tries to illustrate empirically the contribution of the mechanisms of the governance to ensure the stability of Islamic Financial Institutions. Using Zscore as a stability and solidity of IFI, our study focus on one sample of 30 Islamic banks taking place in 16 countries in North Africa and the Middle East shows that the size and the independence of the Board, the competence of the audit committee and the remuneration constitute the mechanisms helping to insure the stability of Islamic Financia
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13

Mursal, Mursal, and Bayu Tri Cahya. "OPTIMIZING THE DEVELOPMENT OF ISLAMIC FINANCIAL INSTITUTIONS IN WEST SUMATRA: ROLE OF LOCAL WISDOM ANALYSIS OF TUNGKU TIGO SAJARANGAN." Equilibrium: Jurnal Ekonomi Syariah 7, no. 1 (2019): 183. http://dx.doi.org/10.21043/equilibrium.v7i1.5257.

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<p>This study aims to analyze how the convergence of <em>Tungku Tigo Sajarangan</em> in sharia economic development through Islamic Financial Institutions (IFI), and then constructs how the concept of sharia economic development is based on the local wisdom of <em>Tungku Tigo Sajarangan</em> in developing IFI.</p><p>This research is a qualitative research with a sociological approach. The source of this research data was obtained from the informants who were considered to have information about the focus of this study, namely IFI managers and other inf
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14

Liaqat, Muhammad Mohsen, Shrafat Ali Sair, and Aamir Sohail. "THE IMPACT OF SHARIAH GOVERNANCE, RISK MANAGEMENT AND FINANCIAL INNOVATION UPON PERFORMANCE: ORGANIZATIONAL AGILITY AS MEDIATOR." Gomal University Journal of Research 41, no. 1 (2025): 01–12. https://doi.org/10.51380/gujr-41-01-01.

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This study examined the impact of Shariah governance, risk management, and financial innovation on performance of Islamic financial institutions (IFIs) in Pakistan, with a specific focus on mediating role of organizational agility. A quantitative research design was employed, and data were collected through structured questionnaire from 300 managers of Islamic banks across Pakistan. The findings, analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM), revealed that Shariah governance and risk management had a significant effect upon IFI performance, while financial inn
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15

Munir, Dr Sahar, Sana Saleem, and Muhammad Imran Majeed. "Shariah Compliance: An Empirical Study on the Perceptions of Islamic Financial Institutions in Pakistan." Advances in Economics, Management and Political Sciences 3, no. 1 (2023): 497–506. http://dx.doi.org/10.54254/2754-1169/3/2022825.

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This paper examines the importance of Shariah Compliance for Islamic Financial Institutions (IFI) in Pakistan along with the process followed to ensure it. Islamic Banking was initiated in Pakistan in early 2000s and by now a proper network exists with a market share of 13.6 % of Assets and 14.7% of deposits with a network of 21 Islamic Banking institutions, out of which 5 are full-fledged Islamic Banks and 16 conventional banks have standalone Islamic windows. This study contributes as being first of its nature to study the Shariah compliance in the context of Pakistan. For the study, mainly
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Poon, Jessie, Yew Wah Chow, Michael Ewers, and Razli Ramli. "The Role of Skills in Islamic Financial Innovation: Evidence from Bahrain and Malaysia." Journal of Open Innovation: Technology, Market, and Complexity 6, no. 3 (2020): 47. http://dx.doi.org/10.3390/joitmc6030047.

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A body of work has emerged that examines human capital from the perspective of skills to better understand the types of expertise that influence innovation. The relationship between skill and financial innovation, however, is poorly understood in the context of Islamic financial institutions (IFIs). IFIs are distinct from their conventional counterparts by their compliance with Shariah law. Based on a survey of IFIs in Bahrain and Malaysia, this paper examines the effect of different skills on IFI innovation. The findings indicate that while skill in Islamic finance positively influences innov
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17

Adam, S. B., A. M. H. Al-Aidaros, and S. B. Ishak. "The Moderating Effect of Islamic Work Ethics on the Relationship Between Corporate Governance and Performance of Islamic Financial Institutions in Nigeria: A Proposed Framework." Journal of Social Sciences Research, SPI6 (December 25, 2018): 1041–48. http://dx.doi.org/10.32861/jssr.spi6.1041.1048.

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Although the important influence of IFIs on economic growth is acknowledged, yet the contribution of Nigeria’s IFIs shows a gross underperformance. In addition, the practice of Islamic Finance is increasingly being viewed as not only serving as alternative for the Muslims but successful business practices around the world. Previous literature reveals that theoretical contributions in the area remained limited in the Nigerian, therefore, there is a need for more studies on corporate governance in the context of IFIs, especially in Nigeria, where IFI are considered as important financial institu
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18

Alnofli, Abdulrahman, and Engku Rabiah Adawiah Engku Ali. "The Role of Key Functions of Shariah Governance In Islamic Financial Institutions (IFIs)." International Journal of Fiqh and Usul al-Fiqh Studies 4, no. 1 (2020): 98–107. https://doi.org/10.31436/ijfus.v4i1.173.

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A solid governance in Islamic financial institutions (IFIs) is reflected in their efficient and sound operations. Due to the significant role of Sharī‘ah governance in enhancing and developing the operations and transactions of IFIs according to Sharī‘ah rules and principles, every IFI must have a sound Sharī‘ah governance framework. The key players of this governance should be defined and mentioned clearly. This paper discusses the role of key functions of Sharī‘ah governance in IFIs such as the Sharī‘ah Supervisory Board (SSB), Sharī‘ah review and Sharī‘ah audit. Moreover, this paper provide
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19

Garas, Samy Nathan. "The performance of Shari’a supervisory boards within Islamic financial institutions in the Gulf cooperation council countries." Corporate Ownership and Control 8, no. 1 (2010): 247–66. http://dx.doi.org/10.22495/cocv8i1c2p1.

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This study evaluates the role and performance of Shari’a Supervisory Boards (SSB) within Islamic Financial Institutions (IFIs) of the Gulf Cooperation Council (GCC) countries (Bahrain, Kuwait, Oman, Qatar, Saudi Arabia, and United Arab Emirates). Although the SSB has a significant impact on an IFI’s performance, there has been little empirical research on the SSB performance. This study is unique in measuring empirically the relation between five variables and SSB performance. Data has been collected through a questionnaire from 76 Shari’a Supervisory Boards, 73 Boards of Directors, and 59 sha
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20

Hardiansyah, Hardiansyah. "Syirkah Model For Islamic Gold Monetization." Dinasti International Journal of Economics, Finance & Accounting 5, no. 2 (2024): 399–411. https://doi.org/10.38035/dijefa.v5i2.2488.

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This study proposes a syirkah model for gold monetization as a product innovation opportunity alternative in Islamic Financial Institutions (IFI) towards bullion bank activity implementation because of Act of Law No. 4 of 2023 about P2SK. A descriptive qualitative approach was used in this study of fiqh literature from Shariah Standard No. 57 on gold trading and its trading control released by the World Gold Council and AAOIFI, as well as Fatwa DSN MUI for Musharakah contract. This study was also validated by semi-structured interviews. To clearly define the originality, we use simulation to p
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Prof. Dr. Zahida Parveen. "Agriculture Financing Through Bay Salam In Islamic Banking Institutions: Theory And Practice." Al-Qamar 5, no. 2 (2022): 107–38. https://doi.org/10.53762/pj0sgt62.

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The agriculture sector is backbone of Pakistan economy, but the sector is facing various problems. In this scenario there is a need to find out appropriate alternatives to the existing interest-based system of agriculture credit in the light of Shariah guidelines. With this backdrop, the current study tries to explore suitable financial tool in the light of Islamic Shariah addressing the credit issues and enabling the recovery of ailing agriculture sector. Islamic finance is one of the possible alternatives available to address the burning issues faced by agricultural credit seekers. During th
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Hadi, Mohamed. "Dissecting the Principle Of “Due Regard”: Exploring The Interaction Between Board of Directors and Its Shariah Committee in Malaysian Islamic Financial Institution (Analisa Mengenai Prinsip "Pertimbangan Sewajarnya": Meneroka Interaksi Antara Lembaga)." Journal of Islam in Asia (E-ISSN 2289-8077) 17, no. 2 (2020): 223–37. http://dx.doi.org/10.31436/jia.v17i2.962.

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Board of Directors (‘Board’) of an Islamic Financial Institution (‘IFI’) is statutorily required to ensure that the aims and operations, business, affairs and activities of such IFI are in compliance with Shariah. Despite having the ultimate power to run the IFI, the Board is statutorily expected to seek advice from the Shariah Committee (‘SC’) of such IFI with a view to achieve the compliance in Shariah. Nevertheless, the treatment on the Shariah advice from the SC is debatable. Is it obligatory or merely persuasive for the Board to follow such advice? The law simply mentions that the Board s
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Anwar, Jamil, Abdus Sattar Abbasi, and Majid Jamal Khan. "How Customer-Centricity Approach Creates a Win-win Situation? An Analysis of Murabah ¯ . ah Product." Journal of Islamic Business and Management (JIBM) 11, no. 01 (2021): 58–74. http://dx.doi.org/10.26501/jibm/2021.1101-005.

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Purpose: Financial inclusion, through the provision of financial products and services, for the Low Income Group (LIG) of the society is critical. The purpose of this study is to investigate how customer-centric mur¯abah. ah product created a win-win situation for all stakeholders. Methodology: A case study approach using personal interviews and analysing ke documents was used for in depth analysis. The main research questions of the study are: how the customer-centricity approach leads to a win-win situation for an Islamic Financial Institution (IFI) and the beneficiary LIG employees and thei
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Parmujianto, Parmujianto, and Musataklima Musataklima. "NADZAR AS AN EFFORT TO GAIN PROFIT AND ITS IDEAL IMPLEMENTATION IN AL-QARDH FINANCING IN ISLAMIC FINANCIAL INSTITUTIONS." Jurisdictie: Jurnal Hukum dan Syariah 16, no. 1 (2025): 275–304. https://doi.org/10.18860/j.v16i1.32557.

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Qardh, or interest-free lending, is one of the financial instruments employed by Islamic Financial Institutions (IFIs). However, in contemporary practice, a phenomenon has emerged involving the use of the nadzar (vow) concept as a means of gaining profit, fundamentally contradicting the intrinsic nature of al-Qardh. This study examines the integration between al-Qardh and nadzar, its legal foundation, juridical consequences, and an ideal model of implementation within IFI practices. The research employs an empirical legal method with a sociological approach, collecting primary data through int
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Amalia, Andi Athifah, and Andi Achruh Pasinringi. "Trust Fund: REITs Dan Perkembangan I-REITs Di Indonesia." Jurnal Ilmiah Ekonomi Islam 9, no. 2 (2023): 2907. http://dx.doi.org/10.29040/jiei.v9i2.8558.

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Salah satu dana perwalian yang digunakan untuk sekuritisasi properti konvensional adalah Real Estate Investment Trust. Pelaku pasar juga terpengaruh untuk berinvestasi pada aset properti syariah atau Islamic Real Estate Investment Trusts dengan munculnya Islamic Financial Institutions (IFI) berupa perbankan syariah dan pasar modal syariah di Indonesia. Studi ini menggunakan tinjauan literatur untuk mempelajari perbedaan antara Islamic Real Estate Investment Trust syariah dan konvensional, prinsip syariah dari Islamic Real Estate Investment Trust syariah, dan pertumbuhan real estate investment
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Alhammadi, Salah, Simon Archer, and Mehmet Asutay. "Risk management and corporate governance failures in Islamic banks: a case study." Journal of Islamic Accounting and Business Research 11, no. 9 (2020): 1921–39. http://dx.doi.org/10.1108/jiabr-03-2020-0064.

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Purpose The purpose of this paper is to show how the choice and ongoing evaluation of a firm’s business model, as a matter of strategic guidance, are key aspects of corporate governance (CG), with particular reference to risk management (RM) in Islamic banks. Design/methodology/approach This research uses a case study approach, with a single case, which was chosen as it fits very well the purpose of this research. The data collection was based largely on documentary evidence. Company data were collected from company annual reports, press releases and legitimate web sites. The ORBIS Bank Focus
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Atmeh, Muhannad Ahmed, and Bassam Maali. "An accounting perspective on the use of combined contracts and donations in Islamic financial transactions." Journal of Islamic Accounting and Business Research 8, no. 1 (2017): 54–69. http://dx.doi.org/10.1108/jiabr-07-2014-0024.

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Purpose The purpose of this paper is to investigate the techniques used by Islamic financial institutions (IFIs) to shift conventional instruments to Shariah-compliant instruments. The paper additionally aims to explore the effect of these techniques on financial reporting. Design/methodology/approach The study recognized two techniques used by the IFI: the combination of contracts which compartmentalizes the economic transaction into a series of linked sub-transactions, and the inclusion of donation (Tabarru) in commercial contracts. The paper also reviews the accounting treatment according t
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Hakim, Lukman. "Efektivitas Peran Audit Internal Syariah: Studi Literatur Terbatas." Jurnal Akuntansi dan Governance 2, no. 1 (2021): 14. http://dx.doi.org/10.24853/jago.2.1.14-24.

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The Islamic financial Institutions (IFI) governance structure required an internal shariah auditors to assist the duties of Shariah Supervisory Board (SSB). Internal audit was a key player besides SSB, External auditors and the Audit and Governance Committees (AGC). This study was to examine the effectiveness of the role of internal shariah auditors. By adopting limited literature review of indexed international journals was used in this study. The result of the study based on limited literature data sources were the effevtiveness of internal shariah audit on internal audit organizations ini t
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Handoko, Luqman Hakim. "Implementation of Fatwa on Hajj Bailout Fund in Islamic Financial Institutions: A Systematic Literature Review Using PRISMA Approach." AL-FALAH : Journal of Islamic Economics 9, no. 2 (2024): 109–28. https://doi.org/10.29240/alfalah.v9i2.11353.

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Purpose: This study aimed to examine the implementation of fatwa no.29 regarding to hajj Bailout.Design/Method/Approach: The data retrieved used PoP software from Google Scholar on 1/26/2024. To determine the data, this study used the PRISMA framework approach. Then the final data will analyzed using a systematic literature review (SLR). The total documents are 78 documents, and the final document analyzed is 23 documents.Findings: The result showed that the first article appeared in 2011. Most of the research is in the form of article journals and thesis of undergraduate. The case study areas
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Arrazi, Muhammad Fakhrul. "KONSEP SHARIAH GOVERNANCE PADA LEMBAGA KEUANGAN SYARIAH." MIZANUNA: Jurnal Hukum Ekonomi Syariah 1, no. 2 (2023): 17–30. http://dx.doi.org/10.59166/mizanuna.v1i2.134.

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The issue of Shariah governance in Islamic financial institutions (IFI) is significant as it ensures that the institution's operations align with the principles of Shariah. This study examines the concept of Shariah governance across different institutions that have compiled Shariah governance principles. This paper employs a comparative review methodology to assess the Shariah governance principles and standards of AAOIFI, IFSB, Bank Negara Malaysia (BNM), and Bank Indonesia (BI). The analysis determined that the Shariah Governance Standard of the IFSB is the most comprehensive, as it has all
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Anita Ali, Mariuam Shafi, Aftab Hussain Tabasam, Anam Ashiq, and Malik Shahzad Shabbir. "Trends and volume of successful application of Musharakah as a major mode of financing in Pakistan: A case study of Meezan bank limited." Journal of Public Value and Administrative Insight 5, no. 2 (2022): 467–82. http://dx.doi.org/10.31580/jpvai.v5i2.2621.

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The objective of this study is to examine the trends and volume of successful application of musharakah as Islamic modes of financing among Islamic financial institutions (IFI) and standalones Islamic branches (SAB) of conventional banks in Pakistan. This study has taken four full Islamic banks and four SAB banks, who provide their services for musharakah financing. The data set for all eight banks has been extracted from annual reports of these banks, started from 2011 to 2018 and used univariate analysis. The findings of this study indicate that Meezan bank leads in running musharakah invest
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Hanefah, Mustafa Mohd, Muhammad Iqmal Hisham Kamaruddin, Supiah Salleh, Zurina Shafii та Nurazalia Zakaria. "Internal control, risk and Sharīʿah non-compliant income in Islamic financial institutions". ISRA International Journal of Islamic Finance 12, № 3 (2020): 401–17. http://dx.doi.org/10.1108/ijif-02-2019-0025.

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Purpose The existence of internal control for Sharīʿah-compliance promotes reasonable assurance that the Islamic financial institution’s (IFI’s) objectives are achieved in the following categories, namely, the effectiveness and efficiency of operations, the reliability of financial reporting and the level of compliance with applicable laws and regulations, as well as accounting and auditing standards. Sharīʿah non-compliant income (SNCI) is an important issue in IFIs’ operations. Thus, the purpose of this paper is to identify issues related to governance and internal control of SNCI in selecte
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Umarov, Shukhrat, Issam Tlemsani, Mohamed Ashmel Mohamed Hashim, and Robin Matthews. "Implementing Islamic Banking in Uzbekistan." Journal of Islamic Business and Management (JIBM) 14, no. 01 (2024): 21–36. http://dx.doi.org/10.26501/jibm/2024.1401-003.

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Purpose: This research investigates how to implement the Islamic banking system in Uzbekistan. It explores the need, size of the potential demand and supply of Sharīʿah-compliant products and services. The study also identifies opportunities and challenges of implementing Islamic banking in Uzbekistan and provides insight into how to overcome those challenges. This paper aims to fill the gap and answer the following questions: why is there a need to introduce an Islamic banking system in Uzbekistan? Research Methodology: Exploratory research was conducted to explore the opportunities and chall
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Kasim, Nawal, Sheila Nu Nu Htay, and Syed Ahmed Salman. "Empowering the Shari’ah Committee towards Strengthening Shari’ah Governance Practices in Islamic Financial Institutions." Review of European Studies 8, no. 2 (2016): 142. http://dx.doi.org/10.5539/res.v8n2p142.

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<p>The Islamic finance industry is growing at a rapid rate. Its products and services are widely offered all over the world. The ultimate vision of the emergence of Islamic finance industry is to avoid the prohibited practices of conventional financial institutions such as interest, uncertainty, gambling, and investment in prohibited items. If Islamic Financial Institutions (IFIs) manifest by excluding this vision, then they have failed in their mission. Consequently, <em>shari’ah</em> risk, i.e., non-<em>shari’ah</em> compliant risk is the main risk that IFIs mus
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Eddy, Pujiono, Nicholas Renaldo, Achmad Tavip Junaedi, Suhardjo Suhardjo, Amries Rusli Tanjung, and Sulaiman Musa. "DIGITAL TRANSFORMATION IN ISLAMIC FINANCIAL INSTITUTIONS WITH CHALLENGES AND OPPORTUNITIES FOR SHARIA-COMPLIANT ACCOUNTING SYSTEMS." Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis 10, no. 1 (2025): 17. https://doi.org/10.35145/kurs.v10i1.5111.

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This study aims to explore the dynamic interplay between digital transformation and the operational, regulatory, and ethical dimensions of a Shariah-compliant accounting system. A descriptive-exploratory design was used to investigate the current state of digital transformation in IFIs and analyze the integration of digital accounting technologies in the context of Shariah compliance. A purposive sampling technique will be used to select participants with relevant experience and expertise in Islamic finance and digital systems. Interview data will be transcribed and analyzed using thematic ana
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بشير الشريف, محمد شريف, та محمد يوسف خالد. "منهجية مئسسات الجتهاد الجماعي في السودان: دراسة تحليلية حول مجمع الفقه الإسلامي وهيئات الرقابة الشرعية المصرفية". Journal of Fatwa Management and Research 2, № 1 (2018): 181–217. http://dx.doi.org/10.33102/jfatwa.vol2no1.122.

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The main objective of this paper is to examine the role of collective Ijtihad institutions in Sudan with special reference to the Islamic Fiqh Academy of Sudan (IFA-Sudan) and the Shari'a supervisory boards in Islamic banks. The paper begins with a background of fatwa history in Sudan, focusing particularly on the experience of the Islamic Fiqh Academy (IFA-Sudan), which is a leading institution in the area of collective Ijtihad, through the powers granted to it as an official fatwa institution and discusses its contribution diverse to both society and the state. This paper presents an overvie
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Wachid, Fatchul, and Danis Nurul Yunita. "The Disclosure of Financial and Non-Financial Performance via Narrative Communication: Islamic Bank Annual Report." Sebelas Maret Business Review 4, no. 2 (2019): 77. http://dx.doi.org/10.20961/smbr.v4i2.36042.

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<p>The main aim of this study is to compare and analyses the financial performance and non-financial analyses related to the corporate governance of Islamic banks, as reported in narrative communication. It also examines the presence of board impression management in leading the company through level optimism, positive emotion, and so on. The data is obtained from the annual report of two Islamic banks, which are BankIslami Pakistan Limited (BIP) from Pakistan and Warba Bank (WB) from Kuwait during 2012-2016. However, the analyses excluding 2014 because WB only provides a report in the A
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Tuzzahroh, Fatimah, and Sugiyarti Fatma Laela. "Sharia Audit and Shariah Compliance of Islamic Financial Institutions: A Bibliometric Analysis." Jurnal Ekonomi Syariah Teori dan Terapan 9, no. 6 (2022): 815–33. http://dx.doi.org/10.20473/vol9iss20226pp815-833.

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ABSTRAK Penelitian ini bertujuan untuk memetakan penelitian-penelitian sebelumnya tentang audit syariah dan perannya dalam meningkatkan kepatuhan syariah di lembaga keuangan syariah (LKS). Penelitian ini juga menguraikan tantangan yang dihadapi oleh LKS dan solusi dalam mengimplementasikan audit syariah. Sebanyak 308 publikasi diperoleh dari database Google scholar, Emerald Insight, Research Gate, Crossref, Microsoft Academic and Pubmed yang diakses dengan perangkat lunak Publish or Perish (PoP) dalam kurun waktu 2008-2021. Studi ini menerapkan analisis bibliometrik menggunakan VOSviewer, yang
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Jan, Nasr Ullah, Muhammad Sagheem, and Shams ur Rahman. "Factors Influencing Customer's Choice of Islamic Home Financing in Pakistan." ACADEMIA International Journal for Social Sciences 4, no. 3 (2025): 621–38. https://doi.org/10.63056/acad.004.03.0400.

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The importance of spirit or "ruh" in a human's existence is contrary to the needs of Maslow’s Theory of Human Motivation Islamic Financial Institutions (IFIs) have developed rapidly since 1982, with total IFI assets reported to be $200 billion in 2008 and $2 trillion dollars by 2014. Pakistan started incorporating .Islamic principles into its financial framework during the late 1970s, while global islamic finance liquidity agency formalized in 2010 for issuance of Shari'ah-compliant financial instruments. In 2002, Meezan Bank Limited (MBL) became the first Islamic commercial bank to provide Is
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Hadi Ryandono, Muhamad Nafik. "Fintech Waqaf: Solusi Permodalan Perusahaan Startup Wirausaha Muda." Jurnal Studi Pemuda 7, no. 2 (2019): 111. http://dx.doi.org/10.22146/studipemudaugm.39347.

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Money waqaf in Indonesia has a huge potential. Despite the fact, this huge potential has not been organized and utilized optimally by the waqaf management agency. Another problem faced in waqaf money is the difficulties in integrate the system of funding, financing, mauquf alaih, and distribute the beneficiaries. In the present era, waqaf in Indonesia has not been digitalized and has not used the Financial Technology (FinTech) system, so it is less economically and inefficient. The expected benefits of the research are waqaf can be a solution to the capital problems that have been faced by sta
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Prayoga, Adistiar. "STRATEGIC DESIGN OF AGRICULTURAL FINANCING IN RURAL AREA BASED ON COMPETITIVENESS OF BMT." Journal of Halal Product and Research 1, no. 2 (2018): 1. http://dx.doi.org/10.20473/jhpr.vol.1-issue.2.1-14.

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The existence of Baitul Maal wat Tamwil (BMT) in East Java is expected to be an alternative in capital problem, especially on micro / small farm in rural East Java. The role of BMTs can be analyzed based on the internal and external conditions of BMT institutions that perform structural functions as financial service cooperatives and cultural functions as social institutions in the redistribution of Islamic wealth. This study used a mixed case study method with descriptive analysis. Field studies were conducted in November 2016-February 2017 in Surabaya, Tulung Agung, Pasuruan, and Gresik in E
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Aziz, Umar Abdul, Jaih Mubarok, and Hari Susanto. "Peran Dewan Pengawas Syariah dalam Penerapan Tata Kelola Bank Pembiayaan Rakyat Syariah." Jurnal Akuntansi dan Keuangan Islam 10, no. 2 (2022): 149–62. http://dx.doi.org/10.35836/jakis.v10i2.342.

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This study aims to determine the role of Shariah Supervisory Board (SSB) PT. BPRS XXX in Bogor Regency and SSB PT. BPRS YYY in Cianjur Regency in implementing the governance of BPRS POJK Number 24/POJK.03/2018. This type of research is a field research with a qualitative approach. The results of this study are that SSB BPRS XXX and BPRS YYY have carried out their roles well even though there are several tasks that are not in accordance with OJK regulations, such as mentioning the reasons for taking samples, not explaining concurrent positions and remuneration in detail in the governance report
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Yusl, Yusairi, Fathullah Asni, and Khalilullah Amin Ahmad. "Improvements in the Application of the Tawarruq Munazzam Contract in Malaysian Islamic Banking: An Analysis from a Shariah Perspective." International Journal of Religion 5, no. 6 (2024): 741–52. http://dx.doi.org/10.61707/jrhv0489.

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This paper aims to examine the measures taken by selected banks in Malaysia to enhance the implementation of tawarruq munazzam contracts. As a qualitative study, the researcher gathered data through library research and empirical studies. The library research involved analyzing books, articles, and statutes, while the field studies consisted of unstructured interviews with eight participants, including officers and Shariah committees of Islamic Finance Institutions (IFI). The sample group was selected using the purposive sampling method. Consequently, the researcher identified several themes f
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Alanshori, M. Zainuddin. "Perkembangan, Tantangan, Dan Peluang Bank Syariah." JES (Jurnal Ekonomi Syariah) 1, no. 1 (2016): 127–39. http://dx.doi.org/10.30736/jes.v1i1.9.

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Financial institutions have not been known clearly in the history of Islam. But the principles of exchange and borrowing occur at the time of the Prophet, even earlier. It is undeniable that progress of economic development and trade has influenced the birth of institutions that play a role in financial traffic. History and development of finance and financial institutions from time to time is rapidly increasing, many changes and improvements from various sides. Both of the systems used, development of institution role and other. History has recorded it, ranging from ancient economic experts l
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Khan, Mohammad Bilal, Seedy Conteh, Shaiq Ahmad Ghafoorzai, Mohammed Meeran Jasir Mohtashem, and Abdul Hai. "Justifying the Need for Smoothing Tools by Islamic Banks." El-Barka: Journal of Islamic Economics and Business 4, no. 1 (2021): 18–41. http://dx.doi.org/10.21154/elbarka.v4i1.2446.

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This paper focuses on the positive impacts of using smoothing tools such as Profit Equalisation Reserve or PER and Investment Risk Reserve or IRR to smoothen the rate of return or profit on investments to investment account holders (IAH) of Islamic financial institutions (IFIs). Since the goal of introducing PER and IRR into Islamic banks is to compete with the conventional banking industry, it is a shield used by Islamic banks to protect their risks such as displaced commercial risk (DCR), withdrawal risk (WR), and reputation risk. This is a qualitative review of the positive impacts of using
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Rozikan, Rozikan, Muhammad Zakiy, Mohd Fauzi bin Kamarudin, Purbo Jadmiko, and Sakinah Izzati Nurrizqi. "Linking Perceived Organizational Support and Leader-Member Exchange to Job Embeddedness: The Role of Self-Efficacy." E3S Web of Conferences 571 (2024): 01012. http://dx.doi.org/10.1051/e3sconf/202457101012.

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In the context of an ever-changing workplace, a deep understanding of the factors influencing employee engagement levels and the role of self-efficacy in this process becomes crucial. This study aims to investigate the influence of perceived organizational support (POS) and leader-member exchange (LMX) on job embeddedness with self-efficacy as a mediating variable. The study involved 305 employees from 3 Sharia Banks representing Islamic Financial Institutions (IFI) in Indonesia as the research sample. The findings indicate a positive influence of POS and LMX on employee self-efficacy. Moreove
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Yaya, Rizal, Ilham Maulana Saud, M. Kabir Hassan, and Mamunur Rashid. "Governance of profit and loss sharing financing in achieving socio-economic justice." Journal of Islamic Accounting and Business Research 12, no. 6 (2021): 814–30. http://dx.doi.org/10.1108/jiabr-11-2017-0161.

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Purpose This study aims to explore the governance practices of profit and loss sharing (PLS) financing in connection to the socio-economic development objective of the Islamic financial institutions (IFIs). Design/methodology/approach The study context included IFIs from Yogyakarta, Indonesia. A two-stage research methodology was used. In the first stage, top ten IFIs – three Islamic commercial banks, three Islamic rural banks and four Islamic micro finance institutions – were considered for in-depth interviews. Formal interview protocol was followed to record and transcribe interviews. In the
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Bangash, Amjad Ullah Jan. "Managing the Agricultural Sector Through Muzara’ah: Implementing an Islamic Economic Participatory Mode of Financing." International Journal of Islamic Business & Management 4, no. 1 (2020): 27–42. http://dx.doi.org/10.46281/ijibm.v4i1.638.

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 The tremendous growth of Islamic banking has transformed a relatively new industry into a robust and widespread reality on the ground. Several Islamic financial institutions (IFIs) operate in different countries of the world and several Islamic modes of financing have been developed; however, most cater to the needs of commercial businesses, and personal finance. Few IFI products have been made available to support the agricultural sector. One rarely used product is Salam (a kind of sale in which farmers sell their product in advance, before the season’s harvest, to get funding for farm
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Wahyudi, Imam. "Realizing knowledge sharing in strategic alliance: case in Islamic microfinance." Humanomics 31, no. 3 (2015): 260–71. http://dx.doi.org/10.1108/h-10-2013-0067.

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Purpose – The purpose of this paper is to understand the influence of social capital, trust and commitment in fusing the various elements in a strategic alliance through the knowledge-sharing process. The unit of analysis is the relationship between Islamic banks and baitul maal wa tamwil (BMT), where each carries with it a back-ground of differing institutional culture and management style. The theory regarding knowledge sharing and interdependence will be developed in the model and tested with structural equation modelling (SEM) to evaluate the direct and indirect effects of the connection b
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Munir, Misbahul, Muhammad Faisal Akbar, Ayu Yuningsih, Zikri Rahmani, and Dewi Lusiana. "What Drives the Islamic Stock Market Price in Indonesia?" EKONOMIKA SYARIAH : Journal of Economic Studies 7, no. 2 (2023): 113. http://dx.doi.org/10.30983/es.v7i2.7650.

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<p>Saat ini, pasar modal syariah berkembang semakin pesat. Hal ini ditandai dengan munculnya berbagai indeks saham syariah termasuk Jakarta Islamic Index (JII). Pasar modal adalah lembaga keuangan yang berkontribusi dalam pengelolaan dana investasi, serta menjadi penggerak utama dalam sistem ekonomi. Namun, pasar modal syariah dalam beberapa dekade terakhir menunjukkan pergerakan yang fluktuatif, diduga ada faktor-faktor yang mempengaruhi pergerakannya. Tujuan dari penelitian ini adalah untuk mengkaji faktor-faktor yang mempengaruhi pergerakan Jakarta Islamic Index. Metode yang digunakan
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