An Exploratory Study of Car Ijarah Practices in Islamic Banks of Pakistan

2018 ◽  
Vol 2 (1) ◽  
pp. 39-49
Author(s):  
Farah Yasser ◽  
◽  
Muhammad Azeem Naz ◽  
Zunera Khalid
Keyword(s):  
Exploratory Study ◽  
Islamic Banks

scholarly journals CSR Contribution to Socio-Economic Development: Evidence from Indonesian Islamic Banks

2020 ◽  
Vol 3 (1) ◽  
pp. 13
Author(s):  
Aishath Muneeza ◽  
Aminudin Ma'ruf ◽  
Shahbaz Alam
Keyword(s):  
Economic Development ◽  
Social Responsibility ◽  
Commercial Banks ◽  
Exploratory Study ◽  
Annual Reports ◽  
Islamic Finance ◽  
Environmental Responsibility ◽  
Islamic Banks ◽  
Socio Economic Development ◽  
Corporate Social

Islamic banks play a significant role in social and environmental responsibility. It is known that Islamic finance is not merely profit-oriented but also looking at the prosperity of the society, as an ethical financial system Islamic finance give a massive contribution towards social responsibility. This exploratory study examines the relations between corporate social responsibility (CSR) practices of Indonesian Islamic banks and socio-economic development. The evidence presented is based on the published annual reports of 13 Islamic commercial banks in 2017. The findings of this research suggests that CSR is a priority of Indonesian Islamic banks and has correlation to the socio-economic development. Furthermore, the findings suggest that the robust guiding principles on CSR need to be developed and it has potential of Islamic banks credibility and profitability.

scholarly journals Analisis Pengungkapan Nilai Islam Dalam Laporan Tahunan Bank Syariah di Indonesia

2019 ◽  
Vol 1 (1) ◽  
pp. 5-28
Author(s):  
Muhammad Praditya Mas’ud
Keyword(s):  
Exploratory Study ◽  
Annual Report ◽  
Analytical Tool ◽  
Annual Reports ◽  
Islamic Banks ◽  
Research Theme ◽  
Islamic Values

This research is an exploratory study aimed to assess the degree of suitability of thedisclosure information of Islamic values in the annual report of Islamic Banks (BUS)with items that duly disclosed. This research using 2010 BUS annual report. In order tomake this result of this research can be compared with other similar researches, instruction encoding, which items should be disclosed or items that duly disclosed, adaptedfrom two previous studies which have similarity with this research theme, Haniffa &Hudaib (2004) and Prasetyaningsih & Prakosa (2010). This study uses content analysisas an analytical tool, which makes a set of related-specific text into analysis unit. Theresults showed that some of the new BUS emerged in 2010 have not been optimallydisclose Islamic values in their annual reports. But according to the overall score, all ofBUS annual report have disclosed enough information about Islamic values that shouldbe disclosed in annual reports.

scholarly journals Analisis Pengukuran Sharia Compliance dalam Pelaksanaan Good Corporate Governance Bank Syariah di Indonesia

2019 ◽  
Vol 2 (2) ◽  
pp. 107-126 ◽  
Author(s):  
Dedhi Ana Mey Saramawati ◽  
Ahmad Tarmizi Lubis
Keyword(s):  
Corporate Governance ◽  
Content Analysis ◽  
Exploratory Study ◽  
Supervisory Board ◽  
Financial Statement ◽  
Reporting Standards ◽  
Islamic Banks ◽  
Unit Of Analysis ◽  
Analysis Methodology ◽  
Good Corporate Governance

This research is an exploratory study aimed to measure and assess sharia compliance inthe framework of implementation of Good Corporate Governance in Sharia BankingIndonesia based an indicators used. That the results of this study can be compared byresearch of other similar, used indicators is an indicator that has been adapted from twoearlier studies i.e Thea Vinnicombe (2010) with title “ AAOIFI Reporting Standards :Measuring Compliance” and Sepky Mardian (2011) “ Study Exploration of DisclosureApplication of Sharia Compliance in Islamic Banks”. This research using 4 (four) indicators are : (i) Sharia Supervisory Board, which is a key player in Sharia Banking, (ii) Murabaha, is one contract that dominates Sharia Banking assets, (iii) zakah, an appraiser social function of Sharia Banks, and (iv) Mudharaba, which is a profit loss sharing contract with the identity of Sharia Banks. This research uses content analysis methodology, namely to make the sets specific text as the unit of analysis to figure out the purpose of the disclosure to be assessed in accordance with sharia compliance. Theannual reports are used GCG Implementation report and Financial Statement period2011. The results of this research indicate that level of Sharia Compliance Sharia Banking in Indonesia has been quite adequate with a percentage exceeding 50%, and in general, the tenth of Sharia Banking has been disclosed sharia compliance in the implementation of GCG.

An Exploratory Study of Perceived Economic Viability of Islamic Banking in Gombe Local Government Area, Gombe State, Nigeria

2012 ◽  
Vol 02 (08) ◽  
pp. 41-55
Author(s):  
Fada, Kodun Abiah
Keyword(s):  
Local Government ◽  
Foreign Investment ◽  
Exploratory Study ◽  
Economic Benefits ◽  
Local Government Area ◽  
Economic Viability ◽  
Primary Data ◽  
Islamic Banking ◽  
Islamic Banks ◽  
The People

The paper set out to ascertain the viewpoints of the people of Gombe L.G.A. to review their perceptions of the economic viability of Islamic banking. The paper presents primary data collected through the use of questionnaire involving a sample of 134 respondents. The survey employs an exploratory factor analysis to examine what the respondents perceive to be the economic viability of Islamic banking in the local government area. The survey confirms that the advent of Islamic banking in the area will bring about economic benefits as it will serve as a means for financial inclusion for the financially excluded and will also serve as a potential vehicle for fund mobilization, create more employment opportunities and encourage foreign investment especially from the Middle East amongst others. However, the paper suggests that in order to actualize these economic benefits, the central bank and other relevant stakeholders including licensed Islamic banks must do enough in the area of creating awareness of Islamic banking and its relevance to the people.

scholarly journals An Exploratory Study On The Possibility Of Replacing Tawarruq Based Islamic Banking Products Using Other Alternatives

2020 ◽  
Vol 7 (2) ◽  
pp. 147-164
Author(s):  
Zaki Ahmad ◽  
Faathih Zahir ◽  
Ahmed Mohamud Usman ◽  
Aishath Muneeza ◽  
Zakariya Mustapha
Keyword(s):  
Exploratory Study ◽  
Banking Industry ◽  
Islamic Finance ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Different Types ◽  
Per Se

Tawarruq which is also known as commodity Murabahah in Islamic banking is widely practiced in Malaysia to structure different types of Islamic banking products. The widespread use of tawarruq has made Islamic banks to be re-named as “tawarruq banks” and some even call tawarruq as the “magic lamp” of the industry. Shariah scholars have criticised this frequent usage of tawarruq in Islamic banking industry of Malaysia, while the practitioners have replied by saying that if tawarruq is a shariah approved concept, then what is wrong with the usage of it? However, from the shariah perspective, the issue here is not about the shariah compliance of tawarruq transactions per se. It is about the shariah limitations imposed by the scholars on the use of it. This simply means that there is a reservation made by shariah scholars in allowing the usage of tawarruq contract in Islamic finance as tawarruq is a contract allowed to be used when one has to choose between a conventional loan and tawarruq. The purpose of this research is thus to show the alternative Islamic commercial contracts that could be used to structure Islamic banking products that have been structured in the market using tawarruq. It is anticipated that the outcome of this research will assist Islamic banking industry to understand why and how they can move away from tawarruq.

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