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Quantifying Intellectual Terrain: Islamic Jurisprudence, Ethical Discourse, and Scholarly Impact Apriantoro, Muhamad Subhi; Faradilla, Safina; Ashfahany, Afief El; Maruf, Aminudin; Aziza, Nur Amalia
Suhuf: International Journal of Islamic Studies Vol. 36 No. 1 (2024): Mei
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/suhuf.v36i1.4367

Abstract

This research aims to reveal the trend and development of scientific literature about Islamic law, ethics, and its worldwide significance, spanning the years 1954 to 2023. The utilization of quantitative and network analysis enables the mapping of alterations in publication patterns, the identification of affiliations and highly productive authors, and the highlighting of journals with substantial influence. The findings indicate a significant increase in the number of published works since 1995, particularly in the early 21st century. Notably, the International Islamic University Malaysia and writers El-Seoudi, A.W.M.M. and Jadalhaq, I.M. have made considerable contributions to this surge. The examination of journals emphasizes the significant influence of "Islamic Law and Society" in the relevant literature. Furthermore, specific works like Ashraf D's publication in the "Journal of Business Ethics" in 2016 demonstrate a considerable impact in the scientific literature. Through a comprehensive examination of publication trends and influential works, the study contributes to a deeper understanding of Islamic law and ethics within academic circles. It underscores the need for interdisciplinary collaboration and engagement with diverse perspectives to grasp the complexities of Islamic jurisprudence and ethical frameworks.  In conclusion, this research provides a valuable resource for scholars, policymakers, and practitioners seeking to navigate the intricate terrain of Islamic law and ethics. By delineating trends, identifying key contributors, and highlighting influential publications, the study offers a nuanced perspective on the evolving discourse surrounding these critical subjects.
Comparison of Internal Audit Disclosure in Islamic and Conventional Banks in Indonesia Aziza, Nur Amalia
Review on Islamic Accounting Vol. 5 No. 1 (2025): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ria.v5i1.671

Abstract

This study aims to assess the disclosure practices in internal auditing within Islamic and conventional contexts, recognizing the vital role of internal audit functions in ensuring governance and managing risks, particularly in the banking sector. The research employs a qualitative methodology, conducting content analysis on 40 annual reports from Islamic and conventional banks in 2022-2023 to evaluate the extent of disclosure, which serves as a proxy for internal audit quality. The sample selection involved 10 Islamic banks and 10 conventional banks, chosen through purposive sampling. The findings reveal that despite the expectation for Islamic banks to prioritize full disclosure, they still fall short compared to conventional banks. Larger banks demonstrate higher transparency levels in information disclosure than medium and small banks. Additionally, conventional banks tend to offer more transparency than Islamic banks, emphasizing not only risk management but also value enhancement through consulting services. In contrast, Islamic banks place greater emphasis on regulatory compliance, with only a minority leveraging internal audits for advisory purposes. This research highlights the need for Islamic banks in Indonesia to enhance their transparency levels in internal auditing processes to improve overall governance and risk management effectiveness.