scholarly journals Dewan Pengawas Syariah Dan Pengungkapan Aspek Lingkungan, Produk Dan Jasa Pada Bank Syariah

2019 ◽  
Vol 4 (2) ◽  
pp. 169-181
Author(s):  
Ari Purwanti
Keyword(s):  
Annual Report ◽  
Supervisory Board ◽  
Social Reporting ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Test Results ◽  
Environmental Aspects ◽  
Board Meeting ◽  
Banking Services

This study aims to provide empirical evidence of the influence of the role of the Sharia Supervisory Board on the disclosure of environmental aspects and aspects of banking services product on Islamic banking in Indonesia based on Islamic Social Reporting in the annual report period 2013-2015. This study performed content analysis and simple regression. There are nine Islamic banks were selected in the study sample were tested. The results showed that the amount of the Sharia Supervisory Board has given a significant effect on the extent of disclosure of environmental aspects and also aspects of banking services products based on Islamic Social Reporting. However, the test results that show the influence of the frequency of the Sharia Supervisory Board meeting on the extent of disclosure of environmental aspects and aspects of banking products based Islamic Social Reporting that proved insignificant.

scholarly journals Standard Quality Banking Services of Islamic Banks

2018 ◽  
Vol 8 (1) ◽  
pp. 301
Author(s):  
Haneen A. Al-Khawaja ◽  
Barjoyai Bardai
Keyword(s):  
Islamic Law ◽  
Theoretical Aspect ◽  
Islamic Banking ◽  
Islamic Banks ◽  
High Confidence ◽  
Banking Services ◽  
Standard Quality ◽  
Definition Of

This research discusses in detail the theoretical aspect of the quality standards of banking services of traditional Islamic banks. The criterion of "Shari'ah Compliance" was added by the researcher to the importance and role of dealing with Islamic banks, the definition of this standard and its importance, how to test it for banks as well as how, without the legitimate commitment of these banks to what is classified as Islamic from the foundation, we focus on the importance of the existence of a legal commitment to any Islamic bank to achieve the quality of Islamic banking services of high quality in accordance with Islamic law and laws to achieve a high confidence in the customers who belong to him and deal with his Conspiracy.

The Effect of Religiosity, Bank Image, and Perceived Quality on Customer Purchase Intention towards Islamic Banking

2019 ◽  
Vol 2 (1) ◽  
pp. 27-35
Author(s):  
Abou Bakar ◽  
Abdul Hameed ◽  
Sana Ullah ◽  
Asad Ali
Keyword(s):  
Purchase Intention ◽  
Perceived Quality ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Economic Activities ◽  
Banking Services ◽  
Mediating Role ◽  
Complete Study ◽  
Customer Attitude

Islam is a religion that guides its followers in every aspect of life including economic activities. Islamic banks provide services to their customers on the basis of Islamic principles (Sharia) and guided by Islamic economics. Many factors influence customer Purchase Intention towards Islamic banking services. This study investigates the influence of Religiosity, Bank Image and Perceived Quality on Customer Purchase Intention towards Islamic Banking Services in Pakistan with the mediating role of Customer Attitude. Questionnaire (survey) was conducted to know the customer response about Islamic Banking. A sample of 250 bank customers was taken as respondents. A 5 point Likert scale was used to measure customer responses. Correlations and SEM tests are applied for complete study analysis by using IBM SPSS V21 and AMOS V 21.  The findings of the study indicate that Perceived Quality and Bank Image are more influencing factors in determining Customer Purchase Intention. Religiosity also has significant role in forming the customer Purchase Intention towards Islamic banking services. The results suggest that marketers at Islamic banks should adapt marketing strategies that enhance Bank Image and Perceived Quality.

The role of religious norms, trust, importance of attributes and information sources in the relationship between religiosity and selection of the Islamic bank

2017 ◽  
Vol 8 (2) ◽  
pp. 158-186 ◽  
Author(s):  
Hardius Usman ◽  
Prijono Tjiptoherijanto ◽  
Tengku Ezni Balqiah ◽  
I. Gusti Ngurah Agung
Keyword(s):  
Information Source ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Traditional Group ◽  
Banking Services ◽  
Content Type ◽  
Conventional Banks ◽  
The Relationship ◽  
Intervening Variables

Purpose This paper aims to examine the assumption used in previous studies that all Muslims adopt and believe the same law on the prohibition of bank interest and to investigate the indirect effect of religiosity on customers’ decision for using Islamic banking services. Design/methodology/approach This study uses an exploratory approach and the natural experimental design with seemingly causal models. A total of 363 questionnaires were distributed to three groups of bank customers, i.e. Islamic banks customers, conventional banks customers and customers of both banks (121 respondents in each group). Findings The results show that the role of religiosity in the customers’ decision for using the Islamic banking services depends on religious norms variable. Religiosity affects the decision of customers in the traditional group, but it does not have any effect for the contemporary group. Other findings suggest that religiosity indirectly affects the decision for using the Islamic banks through intervening variables of trust and information source. Originality/value This is the first paper to investigate the relationship between religiosity and customers’ decision for using the Islamic banking services by considering the religious norm variable. This paper also examines indirect affects of religiosity to the Islamic banks’ choice through intervening variables of trust and information source.

scholarly journals CHARACTERISTICS OF THE SHARIA SUPERVISORY BOARD AND ITS RELEVANCE TO ISLAMIC SOCIAL REPORTING AT ISLAMIC BANKS IN INDONESIA

2019 ◽  
Vol 3 (1) ◽  
pp. 130-147
Author(s):  
Inten Meutia ◽  
Desi Aryani ◽  
Sari Mustika Widyastuti
Keyword(s):  
Financial Services ◽  
Annual Report ◽  
Linear Regression Analysis ◽  
Control Variable ◽  
Supervisory Board ◽  
Multiple Linear Regression Analysis ◽  
Variable Number ◽  
Social Reporting ◽  
Islamic Banks ◽  
Business Units

This study was conducted to examine the effect of the size of the Sharia Supervisory Board (DPS), the number of DPS meetings, DPS education, and duality in SSB positions on Islamic Social Reporting using the control variable of company size and profitability. The object of the study consisted of 13 Sharia Commercial Banks and 21 Sharia Business Units recorded in the Financial Services Authority in the 2015 2017 period. Content Analysis is used to identify themes and items in the bank's annual report. Multiple linear regression analysis is a method used in the data processing. This study proves the variable number of SSB meetings, duality in SSB positions, SSB size and profitability significantly influence ISR Islamic Social Reporting. Meanwhile, the variable number of SSB and SSB education was found to have no significant effect on Islamic Social Reporting.Key words : Sharia Supervisory Board, Islamic Bank, Islamic Social Reporting 

scholarly journals The effect of profitability, size and Shariah supervisory board of an Indonesian Islamic bank on the Islamic social reporting disclosure

2021 ◽  
Vol 16 (3) ◽  
pp. 84-92
Author(s):  
Fachrurrozie ◽  
Ahmad Nurkhin ◽  
Agus Wahyudin ◽  
Al Mamnukhin Kholid ◽  
Ika Agustina
Keyword(s):  
Commercial Banks ◽  
Supervisory Board ◽  
Social Reporting ◽  
Annual Reports ◽  
Islamic Banks ◽  
Islamic Bank ◽  
High Level ◽  
The Relationship ◽  
Positive Effect

This paper analyzes the effect of profitability and size of Indonesian Islamic banks on the level of Islamic Social Reporting (ISR) disclosure. This study also investigates the role played by the Sharia Supervisory Board (SSB) in the effect of profitability and size of an Islamic bank on ISR disclosure. The presence of SSB is very important in the operations of Islamic banks. SSB should be involved in important company decisions, including the ISR disclosure. The study covers all 14 Indonesian Islamic commercial banks as a population; the analysis will be conducted based on annual reports of the banks’ divisions for the period 2014–2018. A documentation technique was used to collect the data. Moderated Regression Analysis (MRA) was used for data analysis. The results show that the adjusted R-squared coefficient of the equation is 0.341. R-squared contributions of ROA, ROE, size, and SSB are –0.093, 0.010, 0.983, and –0.081. Other results show that profitability (ROA) and size (total assets) significantly affect the level of ISR disclosure among Indonesian Islamic banks. However, the results were indifferent regarding the role of SSB. There is no significant effect of SSB on ISR disclosure. SSB was important for moderating the relationship between profitability (ROA and ROE) and bank size and ISR disclosure level. SSB’s involvement in the decision making of Islamic banks will have a positive effect on the activities of Islamic banks. Islamic banks will tend to have a high level of ISR. Further researchers can develop SSB measurements for more accurate results.

scholarly journals A Quantitative Study of the Role Shariah Boards and Bank Ownership Structures Play in Enhancing the Financial Performance of Islamic Banks: A Case of Pakistan

ICR Journal ◽  
2020 ◽  
Vol 11 (2) ◽  
pp. 204-224
Author(s):  
Qaiser Abbas ◽  
Sheila Ainon Yussof ◽  
Muhammad Naeem Anjum
Keyword(s):  
Financial Performance ◽  
Supervisory Board ◽  
Islamic Banking ◽  
Central Feature ◽  
Islamic Banks ◽  
Membership Change ◽  
Supervisory Boards ◽  
Banking Institutions ◽  
Shariah Governance

Shariah governance is a central feature and the second layer of corporate governance for Islamic banks (IBs) and Islamic financial institutions (IFIs). Shariah governance is unique to IBs and IFIs due to their possession of Shariah Supervisory Boards (SSB). SSBs serve to ensure that the management of Islamic banking institutions complies with shariah principles. Shariah governance is not only designed to raise the confidence of investors and the public in terms of authenticity and compliance to Islamic banking practices, but also to minimise the fiduciary and reputational risks of Islamic banking institutions. Due to the importance of shariah governance and the role of SSBs in IBs, this research investigates the role of SSBs in influencing the financial performance of IBs with the moderation role of ownership structure in Pakistan. By using nine years of data (2009-2017) pertaining to three Islamic banks in Pakistan, we found that shariah supervisory board reputations, expertise, cross membership, change in composition, shariah qualification, and ownership have significant moderation relationships with the financial performance of IBs. This study is an attempt to provide a deeper understanding of the role of owners and Shariah Supervisory Boards in enhancing the financial performance of Islamic banks for both researchers and policymakers.

scholarly journals Financial Engineering and Its Role in the Growth and Development of Islamic Banking in Palestine

2018 ◽  
Vol 10 (2) ◽  
pp. 64
Author(s):  
Amer S. Jaber
Keyword(s):  
Financial Engineering ◽  
Growth And Development ◽  
Supervisory Board ◽  
Modern Technology ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Supervisory Boards ◽  
Study Population ◽  
The Impact

The study aimed to identify the role of financial engineering in the growth and development of Islamic banking in Palestine; this is through the acknowledgment of the role of the Sharia Supervisory Board represented by the jurisprudential opinions on new Islamic products and tools. Moreover, the role of the regulations and instructions issued by the Palestine Monetary Authority (PMA) concerning Islamic banks. In addition to the impact of experience and employees’ training, as well as the impact of modern technology on the growth and development of Islamic banking in Palestine.The researcher used the analytical descriptive approach to reach conclusions and recommendations that can be generalized. The study population was employees working at Islamic banks in Palestine, who are (1049) employees. The sample for the study targeted 315 employees, which consists 30% of the total population. The tool used for the study was questionnaires distributed on the sample to collect preliminary data. The number of respondents was (258) employees which composes 81% of the sample.The study has reached many conclusions, and the following are the most important ones: The views of the Sharia Supervisory Board in the banks operating in Palestine play a major role in the growth and development of Islamic banking, while the other areas play a moderate role in the growth and development of Islamic banking in Palestine. The study recommended the need to spread the culture of electronic Islamic banking, and the need to update the regulations and instructions governing Islamic banking. In addition to the need for cooperation and coordination between the Sharia Supervisory Boards of the banks and the unified authority that is affiliated with the PMA.

scholarly journals Analisis Pengaruh CAR, NPF, FDR, BOPO dan Inflasi terhadap Profitabilitas Perbankan Syariah di Indonesia: Studi Masa Pandemi Covid-19

At-Taqaddum ◽  
2020 ◽  
Vol 12 (1) ◽  
pp. 13
Author(s):  
Rofiul Wahyudi
Keyword(s):  
Banking System ◽  
Secondary Data ◽  
Total Sample ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Test Results ◽  
Banking Services ◽  
Quantitative Descriptive ◽  
Almost All ◽  
Practical Implications

<div><table cellspacing="0" cellpadding="0" align="right"><tbody><tr><td align="left" valign="top"><p>Corona Virus Desease 19 (Covid-19) is a pandemic that has spread to almost all countries, including Indonesia. As a result, impacts to various types of sectors are not only health, but also the banking system. The purpose of this study to analyze the CAR, NPF, FDR, ROA and inflation on the profitability of Islamic banking days of the pandemic Covid-19. This research method is quantitative descriptive using secondary data for the first quarter of 2020 obtained from the official pages of each bank and inflation data from the Central Statistics Agency (BPS) page. Purposive sampling selected in this study were that the total sample of 11 Islamic Banks. Statistical test results show simultaneously CAR, FDR, NPF, BOPO and Inflation have an impact on ROA even during the Covid-19 pandemic. This finding has practical implications for customers that make it possible to continue using Islamic banking services.</p></td></tr></tbody></table></div>

scholarly journals An Investigation on Sharia Governance in Islamic Banking A Case of Islamic Banks in Oman

2021 ◽  
Vol 8 (7) ◽  
pp. 330-340
Author(s):  
Ziyad Juma Al-Musheifri
Keyword(s):  
Conceptual Framework ◽  
Islamic Law ◽  
Supervisory Board ◽  
Research Paper ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Legal Documents

The concept of Sharia governance in Islamic banks in Oman was highlighted by presenting the conceptual framework for Sharia governance and regulating the Islamic banks through Sharia governance. Finally, the study explains the role of Sharia governance in raising the efficiency of Islamic banks. As this research paper concluded that Sharia governance has a major role in Islamic banks, through the existence of a Sharia supervisory body on all transactions that take place inside these banks, which prevents the occurrence of any activities that violate the provisions of Islamic law, as happens in other banks. The Sharia Supervisory Board for Muzn is the highest authority in the bank with regard to all matters related to Islamic law. It ensures that the commission’s decisions are strictly followed. The Sharia Supervisory Board reviews product papers, structures, policies, and legal documents and all other tasks. The board also provides decisions based on Sharia in all matters and related banking issues, including opinion on all aspects of the bank's commitment to Islamic law. The findings indicated that Sharia governance laws must be applied by Islamic banks and they need to make updates through the SSB and AAOIFI boards. Sharia was found to be a regulatory and supervisory component that Islamic banks must operate under to ensure the religion has been applied within the establishment of the banks.  

scholarly journals MANAJEMEN LABA PADA BANK SYARIAH DI INDONESIA: PERAN KOMITE AUDIT DAN DEWAN PENGAWAS SYARIAH

KINERJA ◽  
2017 ◽  
Vol 18 (1) ◽  
pp. 90
Author(s):  
Tulus Suryanto
Keyword(s):  
Earnings Management ◽  
Audit Committee ◽  
Empirical Test ◽  
Supervisory Board ◽  
Secondary Data ◽  
P Value ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Positive Effect

This study examined the role of the audit committee and the shari’ah supervisory board on earnings management in islamic banks in Indonesia. Research on islamic banking industry in Indonesia. The data used in this study were derived from secondary data that is derived from the quarterly reports of banking in the year 2010 to 2012. This study is an empirical test using secondary data. Results of the study confirms the two hypotheses were examined: the size of the audit committee in preventing acts earnings management in islamic banks significant positive effect. this is attested by p value 0.008; 2; The size of the shari’ah supervisory board was not able to reduce the amount of earnings management in islamic banks. Based on the results of hypothesis testing found that the variable sharia supervisory board has no effect. This may be due to the shari’ah supervisory board to meet the regulations of Bank Indonesia only. Keywords: audit committee, shari’ah supervisory board and management profit

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