Moustapha Chora
International Islamic University Malaysia

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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.