Financial statement fraud (FSF) in Islamic banks is unethical because it generates incorrect information for the stakeholders (Anisykurlillah, Jayanto, Mukhibad, & Widyastuti, 2020; Obid Demikha, 2011). We identify some institutional factors, specifically corporate governance, as factors that can control FSF. Using sample of Indonesia, we found attributes bank’s Sharia Supervisory Board (SS...

today, banking is one of the most important sectors of the economy. banks with their economic and financial operations cause transfer of resources. resources are transferred from people who are not willing or able directly to participate in economic activities to those who need to capital for economic affairs and consequently causing economic growth for society. in islamic banking, circulation ...

Recently, the trend of Islamic banking profitability has attracted much attention in literature banks’ profitability. This study attempts to measure impact internal and external (macroeconomic) factors on using data select banks from Asia (Bahrain, Iran, Turkey Malaysia) period 2011– 2020. Panel method is used empirical analysis. Return Average Assets (ROAA) Equity (ROAE) are as proxies this st...

••• English The development of Islamic banking and financial institutions in Indonesia is getting better from year to year. This a benchmark for the success economy. To become new economic force Indonesia, Minister State Owned Enterprises stated that there are plans merge state owned banks namely BRI Syariah, BNI Bank Syariah Mandiri, as total assets will increase larger Indonesia. research aim...

having reviewed the history of the islamic banking development in the united kingdom, this paper tries to evaluate the processes, rules and operational techniques used to regulate and supervise islamic banks and financial institutions in this non-islamic country. in addition, it tries to go over the iranian islamic banking system and compare it with that of england. the results of the paper sho...