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All Journal Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics)
Ali Khaled Al-Khalifa
Central Bank of Bahrain
Religion Economics, Econometrics & Finance Social Sciences

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Shariah Governance Practices at Islamic Banks in Bahrain From Islamic Bankers’ Perspective Sutan Emir Hidayat; Ali Khaled Al-Khalifa
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol 10, No 1: January 2018
Publisher : Faculty of Shariah and Law, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.213 KB) | DOI: 10.15408/aiq.v10i1.5991

Abstract

This study aims to evaluate the Islamic banks' commitment towards Sharia Governance in Bahrain. This study utilizes both quantitative and qualitative research methods. The survey results reveal that Islamic banks in Bahrain practice 7 out of 9 questions in the questionnaire, which are related to Sharia governance aspects as per the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI)'s governance standards. The interview results also reveal that the Islamic banks are practicing most aspects of Sharia governance. The results of this paper can be an input for the regulator and the banks' management to make decisions to improve Sharia governance practice among Islamic banks in Bahrain.DOI: 10.15408/aiq.v10i1.5991
Co-Authors Sutan Emir Hidayat