Disclosure of governance practice by Islamic Banks : an application in Indonesia
المؤلفون المشاركون
المصدر
International Journal of Islamic Economics and Finance Studies
العدد
المجلد 5، العدد 2 (31 يوليو/تموز 2019)، ص ص. 72-89، 18ص.
الناشر
Centre of Political Economical and Social Research
تاريخ النشر
2019-07-31
دولة النشر
تركيا
عدد الصفحات
18
التخصصات الرئيسية
الملخص EN
This study aims to evaluate the governance practices in Islamic banks in Indonesia by using the governance standards developed from AAOIFI and IFSB as the international sharia governance guidelines accepted throughout the world.
Furthermore, this research will also identify what aspects have been and have not been fulfilled by Islamic banking in Indonesia in order to realize governance as expected.
This research is a quantitative descriptive study that uses content analysis to explore and analyse the data.
This study uses data sourced from annual reports, financial reports and websites of 12 Islamic banks in Indonesia, in 2016.
Overall the data indicated that the index of governance of Islamic banks in Indonesia was still low when the guidelines sourced from AAOIFI and IFSB were used as benchmarks.
The average score achieved by Islamic banks was 37 %.
Based on the guidelines prepared by Hasan (2011), the score was classified as emerging practices.
The focus of Islamic banks to general governance was higher than specific governance information.
Statistical tests demonstrated that this difference is significant.
نمط استشهاد جمعية علماء النفس الأمريكية (APA)
Meutia, Inten& Adam, Muhammad. 2019. Disclosure of governance practice by Islamic Banks : an application in Indonesia. International Journal of Islamic Economics and Finance Studies،Vol. 5, no. 2, pp.72-89.
https://search.emarefa.net/detail/BIM-890662
نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)
Meutia, Inten& Adam, Muhammad. Disclosure of governance practice by Islamic Banks : an application in Indonesia. International Journal of Islamic Economics and Finance Studies Vol. 5, no. 2 (Jul. 2019), pp.72-89.
https://search.emarefa.net/detail/BIM-890662
نمط استشهاد الجمعية الطبية الأمريكية (AMA)
Meutia, Inten& Adam, Muhammad. Disclosure of governance practice by Islamic Banks : an application in Indonesia. International Journal of Islamic Economics and Finance Studies. 2019. Vol. 5, no. 2, pp.72-89.
https://search.emarefa.net/detail/BIM-890662
نوع البيانات
مقالات
لغة النص
الإنجليزية
الملاحظات
Includes bibliographical references : p. 88-89
رقم السجل
BIM-890662
قاعدة معامل التأثير والاستشهادات المرجعية العربي "ارسيف Arcif"
أضخم قاعدة بيانات عربية للاستشهادات المرجعية للمجلات العلمية المحكمة الصادرة في العالم العربي
تقوم هذه الخدمة بالتحقق من التشابه أو الانتحال في الأبحاث والمقالات العلمية والأطروحات الجامعية والكتب والأبحاث باللغة العربية، وتحديد درجة التشابه أو أصالة الأعمال البحثية وحماية ملكيتها الفكرية. تعرف اكثر