scholarly journals Sejarah Perkembangan Akuntansi Syariah; Tinjauan Literatur Islam

2020 ◽  
Vol 4 (2) ◽  
pp. 69
Author(s):  
Zuwardi MA ◽  
Hardiansyah Padli
Keyword(s):  
Content Analysis ◽  
Financial Institutions ◽  
Golden Age ◽  
Qualitative Approach ◽  
Present Practice ◽  
Islamic Financial Institutions ◽  
Historical Basis ◽  
The Times ◽  
Islamic Literature

This study aims to examine the development of Islamic accounting since the issuance of the letter al baqoroh 282 to the present practice of Islamic financial institutions. A qualitative approach with content analysis in Islamic literature is carried out to describe the historical portrait of Islamic accounting. the result is the development of accounting in the Islamic era along with the trade culture of the Arab nation, which is increasingly developing with the concept of accountability in Islam and increasingly has many variants according to the times. This research also proves that the current sharia accounting practices do not copy western accounting but have a scientific historical basis in practice in the golden age of Islam.

scholarly journals Prioritization of Workplace Practices: Evidence from Islamic financial institutions

2016 ◽  
Vol 1 (1) ◽  
pp. 401
Author(s):  
Faizah Darus ◽  
Haslinda Yusoff
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Financial Institutions ◽  
Publishing House ◽  
Workplace Environment ◽  
Islamic Financial Institutions ◽  
International Publishing ◽  
Sustainability Reports ◽  
Workplace Practices ◽  
Corporate Social

The aim of this study is to examine the prioritization of workplace practices among Islamic financial institutions in Malaysia for 2012. A content analysis of the annual and sustainability reports were carried out to examine the extensiveness of disclosure relating to information on workplace practices. An Islamic workplace index was used to evaluate the workplace disclosure. The results of the study revealed that skill enhancement and employees-management engagement were the focus for workplace environment among Islamic financial institutions. Particularly, information relating to incentives and bonuses were found to be the most extensively disclosed information.© 2016. The Authors. Published for AMER ABRA by e-International Publishing House, Ltd., UK. Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies, Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia.Keywords: Workplace environment; Islamic financial institutions; corporate social responsibility; Malaysia.

scholarly journals PRINSIP DAN KRITERIA PERIKLANAN DARI PERSPEKTIF ISLAM

2012 ◽  
Vol 1 (1) ◽  
Author(s):  
Teuku Meldi Kesuma
Keyword(s):  
Content Analysis ◽  
Literature Review ◽  
Financial Institutions ◽  
Islamic Perspective ◽  
Islamic Financial Institutions ◽  
Islamic Values

Advertising in marketing Islamic products must be believed and understood as an important part of marketing based on Islam which should not be separated. This paper examines the principles and criteria of advertising from the perspective of Islam. It is caused by the increase of companies and institutions which are based on Islamic values such as Islamic financial institutions that promote its products the consumers. The important issues discussed in this paper is how the reality of concepts, principles, and criteria of Islamic advertising? Therefore this paper is developing an advertising concept from the perspective of Islam and to know for sure whether the principles and criteria that should exist in advertising Islam. The methodology applied in this paper is through a literature review by using content analysis. Hopefully, this study could develop an Islamic perspective advertisement concept in terms of principles and criteria. ======================================================================================================== Periklanan dalam memasarkan produk-produk Islam harus diyakini dan di pahami merupakan bahagian penting dalam pemasaran yang berdasarkan Islam yang tidak boleh dipisahkan. Tulisan ini mengkaji prinsip-prinsip dan kriteria periklanan dalam perspektif Islam. Hal ini disebabkan semakin ramai dan tingginya pertumbuhan perusahaan dan institusi yang berlandaskan nilai-nilai Islam seperti institusi keuangan Islam yang mempromosikan produk dan perkhidmatannya kepada orang ramai. Persoalan penting yang dibahas dalam kertas kerja ini adalah bagaimanakah bentuk konsep, prinsip dan kriteria periklanan Islam yang sebenarnya? Oleh karena itu tujuan kertas kerja ini adalah untuk membangun satu konsep periklanan dari perspektif Islam dan untuk mengenal pasti apakah prinsip-prinsip serta kriteria yang seharusnya ada dalam periklanan Islam. Metodologi kajian yang digunakan dalam kertas kerja ini adalah metode kepustakaan dengan menggunakan analisis isi. Kajian ini diharapkan dapat membentuk konsep periklanan dalam perspektif Islam dari segi prinsip dan kriterianya.

scholarly journals PERAN PEMBIAYAAN MURABAHAH DALAM MENINGKATKAN USAHA BATU BATA (STUDI PADA BMT AS-SALAM KANTOR KAS NGERECO KANDAT KEDIRI)

1970 ◽  
Vol 5 (1) ◽  
pp. 64-76
Author(s):  
Muh Khoirul Anam ◽  
Haris Santoso
Keyword(s):  
Financial Institutions ◽  
Case Study Research ◽  
Lower Class ◽  
Qualitative Approach ◽  
Study Research ◽  
Islamic Financial Institutions ◽  
Conventional Banks ◽  
Depth Interviews

Financial institutions are currently needed by all people because financial institutions are considered to be quicker in providing business capital loans. Previously, conventional banks were the only financial institutions operating in the financial sector or loans to the community before Islamic financial institutions, now with the development of financial institutions sharia society mostly prefers sharia finance rather than conventional, plus BMT which operates in the middle to lower class, this is what causes many people to take Islamic financial institutions because they prioritize family systems, so this study focuses on: 1). How is the application of murabahah financing at BMT As-Salam to brick businesses in the Ngreco Kandat Kediri village, 2). What is the role of murabahah financing at BMT As-Salam towards brick business in the Ngreco Kandat Kediri village, 3). How did the brick business increase in the Kandat Kediri Ngreco village after obtaining murabahah financing at BMT As-Salam. Research on the role of murabahah financing in brick business uses a descriptive qualitative approach with a type of case study research that refers to the interpretive postpositivistic thinking paradigm. The technique of collecting data is in-depth interviews, observation and documentation. The results of this study indicate that the application of murabahah financing at BMT As-Salam is very different where loans for business capital of bricks that should use mudharabah or musyarakah at BMT These salads use murabaha. Besides that the role of BMT As-Salam is very influential on brick business and before BMT As-Salam arrived, brick entrepreneurs still had difficulty finding capital to improve their business but after taking murabahah financing at BMT As-Salam, their efforts experienced an increase and prosperity life.

scholarly journals Does Islamic Microfinance indeed base on Sharia-compliant? The Shreds of Evidence Report in Ogan Komering Ilir regency, South Sumatera, Indonesia

2021 ◽  
Vol 5 (2) ◽  
pp. 181-188
Author(s):  
Misbahul Munir ◽  
Resa Arifatul Arifah ◽  
Kharisma Dewi
Keyword(s):  
Financial Institutions ◽  
Rapid Development ◽  
Tourism Development ◽  
Field Studies ◽  
Qualitative Approach ◽  
Microfinance Institutions ◽  
Islamic Financial Institutions ◽  
Islamic Microfinance ◽  
Islamic Values ◽  
Over Time

The development of Islamic economics and finance in Indonesia in the last few decades has experienced significant developments. It can be seen in the increasing number of sharia businesses in various sectors. From financial institutions, both bank and non-bank financial institutions, Islamic capital markets, sharia bonds (Sukuk) to tourism development managed in a sharia manner. Over time, this rapid development must also be balanced with compliance with sharia values. This study aims to assess Islamic microfinance institutions (BMT) in implementing sharia principles in their products. The product studied in this study is Murabahah. This research uses a qualitative approach with field studies. The results of this study, the BMT studied in this study in general, have implemented sharia values. The implication of this research is to strengthen the compliance of Islamic financial institutions in implementing Islamic values. This research can also be used as a reference by related parties, especially in developing Islamic financial institutions.

scholarly journals Board, Shariah Committee and Senior Management: Updates on the BNM Shariah Governance Policy Document

2021 ◽  
Author(s):  
Nurul Afidah Mohamad Yusof ◽  
Mohammad Mahbubi Ali
Keyword(s):  
Content Analysis ◽  
Board Of Directors ◽  
Financial Institutions ◽  
Senior Management ◽  
Policy Document ◽  
Governance Framework ◽  
The Board Of Directors ◽  
Islamic Financial Institutions ◽  
Shariah Governance ◽  
New Framework

The paper aims to examine the relevant provisions of the newly released BNM Shariah Governance Policy Document relating to the board of directors, Shariah Committee and senior management of the Islamic Financial Institutions (IFIs) in Malaysia. The study is qualitative-based research. It reviews two documents, i.e. BNM Shariah Governance Framework 2010, and BNM Shariah Governance policy 2019. It uses a content analysis approach to understand and compare the two frameworks from the perspective of the board, the Shariah Committee and senior management. The study finds that SGP 2019 enhanced features of the preceding SGF 2010 revolving around enhanced board oversight and roles over Shariah governance, strengthened Shariah Committee (SC) requirements in providing independent and sound advice to IFIs, as well as a greater expectation for the board and senior management in promoting Shariah compliance culture. This paper examines the areas which have been addressed by the new framework to improve several issues which have been highlighted during the implementation of the previous framework, SGF 2010.

scholarly journals Exploring Compliance of AAOIFI Shariah Standard on Ijarah Financing: Analysis on the Practices of Islamic Banks in Malaysia

2020 ◽  
Vol 13 (2) ◽  
pp. 29
Author(s):  
Shujaat Saleem ◽  
Fadillah Mansor
Keyword(s):  
Content Analysis ◽  
Financial Institutions ◽  
Banking Industry ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Structured Interviews ◽  
Islamic Financial Institutions ◽  
Contemporary Practice

This paper aims to explore whether the practices of Ijarah financing by Islamic banks in Malaysia are in line with the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) Shariah Standard No: (9) on Ijarah financing. Semi- structured interviews based on open-ended questionnaires were conducted, recorded verbatim, and transcribed for content analysis. Our study revealed flaws in the contemporary practice of Ijarah financing and indicated that it was slightly out of line with the AAOIFI Shariah standard. The study will not only help the Islamic banking industry of Malaysia to reduce, if not eliminate the gap between the practices of Bank Negara Malaysia (BNM) and AAOIFI Shariah standards pertaining to Ijarah financing but also create novel literature due to the fact that, no study has been undertaken to date, which analyzes the practices of Ijarah financing by Malaysian Islamic banks in the light of the AAOIFI Shariah standards.

scholarly journals Islamic Financial Services Act (IFSA) 2013 and the Sharīʿah-compliance requirement of the Islamic finance industry in Malaysia

2018 ◽  
Vol 10 (1) ◽  
pp. 94-101 ◽  
Author(s):  
Mohamad Akram Laldin ◽  
Hafas Furqani
Keyword(s):  
Content Analysis ◽  
Financial Institutions ◽  
Financial Services ◽  
Design Methodology ◽  
Islamic Finance ◽  
Content Type ◽  
Governance Framework ◽  
Finance Industry ◽  
Islamic Financial Institutions ◽  
Comprehensive Framework

Purpose This paper aims to observe the development of the Sharīʿah governance framework (SGF) and practice in Islamic financial institutions (IFIs) in Malaysia. Design/methodology/approach The study is a qualitative-based research. It uses various documents and content analysis approach to understand and analyze the structure, process and practice of SGF in IFIs in Malaysia. Findings It is found that the Central Bank of Malaysia, Bank Negara Malaysia, has attempted to develop a comprehensive framework of Sharīʿah governance for IFIs in Malaysia. The framework governs the practice of the industry, covers stakeholders’ scope of duties and responsibilities and provides details on processes and procedures in the operations of IFIs to achieve the objective of Sharīʿah compliance. To maintain the relevance of the SGF to the needs of the industry, the framework has also been updated recently in 2017. The amendments aim to strengthen the effectiveness of Sharīʿah governance implementation within the Islamic finance industry. Originality/value This study attempts to comprehensively examine the evolution of the SGF Sharīʿah governance framework for IFIs in Malaysia. The Malaysian model of the SGF is unique and could be emulated by other countries in developing the Islamic finance industry in their respective jurisdictions.

scholarly journals THE INVESTMENT ACCOUNT HOLDERS DISCLOSURE LEVEL IN THE ANNUAL REPORTS OF ISLAMIC BANKS: CONSTRUCTION OF IAHS DISCLOSURE INDEX

2020 ◽  
pp. 1-25
Author(s):  
RAOUDHA SAIDANI ◽  
NEILA BOULILA TAKTAK ◽  
KHALED HUSSAINEY
Keyword(s):  
Content Analysis ◽  
Financial Institutions ◽  
Accounting Standards ◽  
Annual Reports ◽  
Islamic Banks ◽  
Disclosure Requirements ◽  
Islamic Financial Institutions

This paper aims to measure the IAHs disclosure level in the annual reports of Islamic banks. To do this, we develop a specific IAHs disclosure index based on Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards. We use manual content analysis of 49 full-fledged Islamic banks’ annual reports over the period 2011–2015 across 10 countries. The findings of this study show that the overall level of IAHs disclosure is 28%. Indeed, the sampled Islamic banks provide fewer disclosures related to IAHs. This study contributes to enrich the knowledge of Islamic accounting literature by exploring directly the IAHs disclosure level in the annual reports of Islamic banks via self-constructed IAHs disclosure index based on AAOIFI accounting standards. It can help regulators in different countries to understand and strengthen the IAHs disclosure practices in Islamic banks by imposing AAOIFI disclosure requirements in terms of IAHs reporting.

scholarly journals UN-BANKING IN UNDER-DEVELOPING ECONOMY

2017 ◽  
Vol 13 (2) ◽  
Author(s):  
Babar Ansari ◽  
Keyword(s):  
Content Analysis ◽  
Interest Rate ◽  
Financial Institutions ◽  
Qualitative Approach ◽  
Developing Economy ◽  
Government Regulations ◽  
Financial Benefits ◽  
Branch Banking ◽  
Main Factors ◽  
Financial Awareness

This research is an attempt to examine the reasons behind un- banking in under developing economy particularly in Pakistan. For this purpose, qualitative approach called summative content analysis approach is used 36 interview with banked and unbanked poplace are incorporated. The study finds that lack of education, trust on bank/banker, volatile situation in city/country, accessibility/convenience, infrastructure, interest rate in terms of religious exclusion and financial benefits, high cost associated with opening and maintaining an account, lack of facility of online payment via debit card/ATM, lack of money, unemployment, government regulations, branch banking, convenience and some other factors are the general reasons for un-banking in Pakistan. However, the study concludes that main factors; convenience, cost and security are the major reasons for un-banking in Pakistan. After concluding this research authors suggested financial institutions should increase number of access points/centres. Give more authorisations to financial centres, and Promote financial awareness.

scholarly journals Toward Theory of Islamic Pricing: Philosophy of a Just Profit Sharing Ratio of Muḍārabah Contract

2020 ◽  
Author(s):  
Kumara Kusuma ◽  
Muhamad Nafik Hadi Ryandono
Keyword(s):  
Financial Institutions ◽  
Profit Sharing ◽  
Qualitative Approach ◽  
Continuous Development ◽  
Philosophical Basis ◽  
Full Compliance ◽  
The Future ◽  
Capital Owner ◽  
Islamic Financial Institutions ◽  
Future Practice

<p>Islamic economy in Indonesia is in continuous development qualitatively and quantitatively. There are products of Islamic financial institutions which innovatively developed. However, there are findings which stated that the Islamic financial institutions in Indonesia still not in full compliance with the Shariah, especially in terms of fulfilling the justice experienced by Islamic bank’s mudarabah contract customers. The injustice is on the nisbah or ratio between the capital owner and the capital manager. There ara model or proposal to how to determine the profit sharing ratio, however, there is still none of them which dwelling on the idea of justice in profit sharing ratio. This research, using an explorative and qualitative approach contributes to the philosophical basis in determining the just profit sharing ratio. The reason for the research is since justice is one of the Islamic economy pillars in Islamic economy paradigm. By this research, it is hoped that the future practice of profit sharing ratio will be just for the actors of the Muḍārabah contract.</p>

Sign in / Sign up

Export Citation Format

Share Document