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Purpose - This study aims to determine the level of CSR comparison in sharia-compliant banking based on the Islamic Social Reporting Index indicators and analyze the factors influencing its disclosure. Method - This stud...

This study reveals the long-term effects of several variables on Non-Performing Loans (NPLs) in Islamic banks (IBs) and conventional banks (CBs) in Malaysia. Using the Autoregressive Distributed Lag (ARDL) technique, the...

Purpose - The purpose of this research is to examine how the implementation of gender-friendly policies for women is reflected in local government accountability reports regarding the coherence of government policies-pro...

This study aimed to understand the perception of Islamic banking among post millennials Muslim students and explore their expectations towards Islamic Shariah compliant banking. The study uses qualitative method to under...

This study examines the determinants of profitability and stability of 14 Islamic banks in Malaysia using secondary data from 2018 until 2022. Hausman and Breush-Pagan's tests indicate that the fixed effect panel model i...

Purpose - This study aims to prove the impact of the distribution of social funds (qardhul hasan-QH and zakah funds) on the cost of a Profit-Sharing Investment Account (PSIA) immediately and for a long period in Islamic ...

Purpose - The development of Islamic finance has made many Indonesia sharia companies register themselves as part of the Indonesia Sharia Stock Index (ISSI). The government always encourages sharia economic growth that u...

Purpose - The purpose of this study was to explore the application of the values of Al-Ghazali Islamic business ethics to tax consultants in Indonesia and to compare them with the Indonesian Tax Consultant Professional C...

In Malaysia, a worrisome trend is emerging as an increasing number of individuals find themselves trapped within the poverty bracket and the Base of the Pyramid (BoP) socioeconomic groups. To address the economic and soc...

Purpose - This research aims to explore the forms of accountability of zakat institutions and their importance and to uncover the meaning of accountability from zakat accountants. Method - To achieve this goal, this stud...

Purpose - This study aims to explore Kuntowijoyo's prophetic social thinking to make mauquf ‘alaih the main focus of waqf accountability. Method - This research is a conceptual paper that attempts to construct the conc...