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All Journal al-Uqud : Journal of Islamic Economics Al-Muzara'ah
Rabaya, Abdullah Jihad
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Economics, Econometrics & Finance Other

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Sharia Supervisory Board Characteristics and Anti-Corruption Disclosure: Study of Islamic Banks in Indonesia and Malaysia Ameraldo, Fedi; Yuliani, Asri; Rizki, Marsi Fella; Rabaya, Abdullah Jihad
AL-MUZARA'AH Vol. 13 No. 1 (2025): AL-MUZARA'AH (June 2025)
Publisher : Department of Islamic Economics, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jam.13.1.11-26

Abstract

Corruption continues to pose a substantial challenge for corporations globally, including financial institutions that comply with sharia principles. Islamic banks must prioritize transparency and accountability, as these elements are essential for maintaining ethical governance and revealing their anti-corruption efforts. Despite the growing focus on Anti-Corruption Disclosure (ACD), corruption cases within Islamic banks continue to occur, highlighting concerns regarding the efficacy of Islamic governance mechanisms. This research analyzes the influence of Sharia Supervisory Board (SSB) attributes—namely, number, cross-membership, expertise level, educational qualifications, reputation, and rotation—on ACD. This research employs a quantitative approach, utilizing panel data regression to analyze Islamic banks in Indonesia and Malaysia during the period 2020–2021. The sample, chosen via purposive sampling, includes 16 Islamic banks from a total population of 37, according to established criteria. According to the results, ACD is considerably affected by the number of SSB members, but it is not significantly affected by cross-membership, expertise, educational background, reputation, or rotation. The results provide light on how SSB traits affect ACD improvement and add to the broader conversation on Islamic governance and company transparency.
Restructuring and Performance: Efficiency Dynamics of Islamic Banks Before and After Spin-offs, Mergers, and Conversions Hakim, Faqih Wildan; Rabaya, Abdullah Jihad; Ameraldo, Fedi; Rizki, Marsi Fella
al-Uqud : Journal of Islamic Economics Vol. 10 No. 1 (2026): January (in Progres)
Publisher : Universitas Negeri Surabaya

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Abstract

The purpose of this research is to analyze the efficiency dynamics of Islamic banks following their separation, merger, and conversion. The study focuses specifically on changes in performance that occurred before and after these corporate restructuring procedures. Data Envelopment Analysis (DEA) and Hahslm Reflectivity Dynamics (HEFDYN) are employed in this work, which suggests that different restructuring models exhibit diverse patterns of efficiency. Generally, spin-off banks tend to experience a decline in efficiency after their operations are separated from those of the parent bank. Merger banks exhibit varied efficiency patterns, and converted banks display varying efficiency levels during the conversion process. The results of this study show the importance of policymakers and practitioners thoroughly evaluating the trade-offs between regulatory compliance and efficiency outcomes. This study adds to the discussions on the evolution of Islamic banking by providing empirical data on efficiency changes under various restructuring scenarios.
Co-Authors Ameraldo, Fedi Hakim, Faqih Wildan Rizki, Marsi Fella Yuliani, Asri