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This Author published in this journals
All Journal JESI (Jurnal Ekonomi Syariah Indonesia) Airlangga International Journal of Islamic Economics and Finance
Atharyanshah Puneri
International Islamic University Malaysia
Economics, Econometrics & Finance

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The Disclosure of Sharia Non-Compliance Income: Comparative Study between Full-fledged and Subsidiaries Malaysian Islamic Banks Atharyanshah Puneri; Moustapha Chora; Nazarov Ilhamiddin; Hafiz Benraheem
JESI (Jurnal Ekonomi Syariah Indonesia) Vol 9, No 2 (2019)
Publisher : Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (592.182 KB) | DOI: 10.21927/jesi.2019.9(2).104-117

Abstract

The purpose of this paper is to analyze to what extend Islamic banks in Malaysia practice disclosure regarding Sharia non-compliant income. Furthermore, this paper also investigates how bank distribute the Sharia non-compliant income. This paper acquires qualitative approach. The qualitative approach is adopted by doinga document analysisabout the literatures from previous studies that the Sharia non-compliant income.Based on the data collected, Bank Islam clearly and properly discloses its Sharia non-compliance income and we recommend any other Islamic banks to follow it. Also, the study find out that does not matter whether they are full-fledge or subsidiaries, the practice is quite the same.
Conventional and Islamic Letter of Credit: Comparison and Implementation Atharyanshah Puneri
Airlangga International Journal of Islamic Economics and Finance Vol. 4 No. 2 (2021): JULY-DECEMBER 2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/aijief.v4i2.23048

Abstract

This study attempts to provide the insight about payment method in international trade, especially by using Letter of Credit both conventional way and Islamic way. This study is exploratory and using qualitative method of research. This study reviews and analyses the previous literatures and other secondary data to conduct the study. The secondary data for this research were gathered through library research. This study also doing the document analysis. Based on the data collected, Letter of Credit is the most secured and commonly used as the method of payment for International Trade. But a lot of contents on the Conventional Letter of Credit is not Shariah-compliant. Islamic Financial Institutions around the world trying to comes up with Islamic Letter of Credit, but to implementing Islamic Letter of Credit creates some new issues and challenges. This study attempts to provide the insight about payment method in international trade, especially by using Letter of Credit both conventional way and Islamic way.
Co-Authors Hafiz Benraheem Moustapha Chora Nazarov Ilhamiddin