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All Journal Aceh International Journal of Social Science International Journal of Islamic Economics and Finance (IJIEF)
Noraini Mohd Ariffin
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Economics, Econometrics & Finance Social Sciences

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Liquidity Risk Management And Financial Performance In Malaysia: Empirical Evidence From Islamic Banks Mohd Ariffin, Noraini
Aceh International Journal of Social Science Volume 1 Number 2, December 2012
Publisher : Aceh International Journal of Social Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (25.566 KB)

Abstract

Abstract - Liquidity risk arises from maturity mismatches where liabilities have a shorter tenor than assets. A sudden rise in the borrowers‟ demands above the expected level can lead to shortages of cash or liquid marketable assets (Oldfield and Santamero, 1997). This paper aims to analyse the liquidity risks and disclosure as well as to draw the relationship between liquidity risks and financial performance measures using return on assets (ROA) and return of equity (ROE) of the Islamic banks. Based on selected Islamic banks in Malaysia over the period from 2006 to 2008, the study also attempts to determine the impact of the global financial crisis on the Islamic banks‟ liquidity risks and financial performance. Findings of the study contribute towards enriching the literature on the risk management of the Islamic banks by providing deeper understanding on issues relating to liquidity risk management by the Islamic banks.
Shariah Disclosure Practices in Malaysian Islamic Banks using the Shariah Disclosure Index Amin, Nur Afiqah Md; Mohd Ariffin, Noraini; Fatima, A.H.
International Journal of Islamic Economics and Finance (IJIEF) Vol 4 (2021): IJIEF Vol 4 (SI), Special Issue: Islamic Banking
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (467.093 KB) | DOI: 10.18196/ijief.v4i0.9953

Abstract

Islamic banks are required to ensure their operations and activities comply with the Shariah principles. According to Islamic Financial Services Act (2013) in Malaysia, all operations and activities of Islamic financial institutions including Islamic banks have to comply with decisions made by the Shariah Advisory Council (SAC) of Bank Negara Malaysia (BNM) and the Shariah Committee (SC) of the Islamic financial institution to ensure Shariah compliance. In practice, Shariah compliance is considered a crucial factor by bank stakeholders, especially Muslim customers in their decision to use Islamic financial products. Thus, one of the ways for Islamic banks to convey their Shariah-compliance to their stakeholders is through annual reports. This study examines the level of compliance on Shariah disclosure in the annual reports of Malaysian Islamic banks. A Shariah disclosure index, comprising mandatory and voluntary items, was developed from Bank Negara Malaysia (BNM) guidelines and Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards. Shariah disclosure data were collected from the annual reports for the year 2016 of the 16 Islamic banks in Malaysia. Based on Institutional Theory, this study hypothesised high compliance, however the results revealed that none of the banks had full compliance to the mandatory items. Nevertheless, some of these banks disclosed voluntary items. The findings provide useful insights to the regulators and stakeholders on Islamic banks’ compliance on Shariah disclosure. The study also reveals the importance of disclosing additional items in the annual reports of Islamic banks.
RISK MANAGEMENT PRACTICES OF SELECTED ISLAMIC BANKS IN MALAYSIA Noraini Mohd Ariffin; Salina Kassim
Aceh International Journal of Social Science Volume 3 Number 1, June 2014
Publisher : Aceh International Journal of Social Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.169 KB) | DOI: 10.12345/aijss.3.1.8666

Abstract

Abstract: This study explores the risk management practices of major Islamic banks in Malaysia with the objective of having deeper understanding of the practices and identifying ways for further improvements. Various aspects of risk management practices are assessed through survey questionnaires, particularly those relevant and specific to the case of the Islamic banks. The study finds that the Islamic banks adopt good risk management practices with few areas of improvements include the use of computerised support systems and more sophisticated approaches to measure risks and the use of Shari’ah compliance techniques to mitigate risks. By assessing their current risk management practices, the study hopes to contribute in terms of recommending strategies to strengthen the risk management practices of the Islamic banks so as to increase the overall competitiveness in the Islamic banking industry. Keywords: risk management; Islamic banks; competitiveness
Liquidity Risk Management And Financial Performance In Malaysia: Empirical Evidence From Islamic Banks Noraini Mohd Ariffin
Aceh International Journal of Social Science Volume 1 Number 2, December 2012
Publisher : Aceh International Journal of Social Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (517.535 KB) | DOI: 10.12345/aijss.1.2.1530

Abstract

Abstract - Liquidity risk arises from maturity mismatches where liabilities have a shorter tenor than assets. A sudden rise in the borrowers‟ demands above the expected level can lead to shortages of cash or liquid marketable assets (Oldfield and Santamero, 1997). This paper aims to analyse the liquidity risks and disclosure as well as to draw the relationship between liquidity risks and financial performance measures using return on assets (ROA) and return of equity (ROE) of the Islamic banks. Based on selected Islamic banks in Malaysia over the period from 2006 to 2008, the study also attempts to determine the impact of the global financial crisis on the Islamic banks‟ liquidity risks and financial performance. Findings of the study contribute towards enriching the literature on the risk management of the Islamic banks by providing deeper understanding on issues relating to liquidity risk management by the Islamic banks.
Co-Authors Amin, Nur Afiqah Md Fatima, A.H. Salina Kassim