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All Journal Branding: Jurnal Manajemen & Bisnis
Indahyani, Sri Duyung
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Economics, Econometrics & Finance

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ANALYSIS OF FACTORS ON SHARIA COMPLIANCE BASED ON AAOIFI STANDARDS Indahyani, Sri Duyung; Riziqiyah, Metiya Fatikhatur; Krisnawati, Lina
Branding: Jurnal Manajemen dan Bisnis Vol 4 No 1 (2025): BRANDING: Jurnal Manajemen dan Bisnis
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jb.v4i1.45255

Abstract

In order to determine what elements affect sharia compliance in Islamic banking in Indonesia, this research looked at the following: ownership, management traits, sharia board of directors' expertise, and external audits based on AAOIFI criteria. Indonesian Sharia Business Units and Islamic Commercial Banks are the focus of this research. This study’s findings indicate that sharia compliance is unaffected by the factors of ownership and the level of expertise on the board of directors. According to the AAOIFI, sharia compliance is significantly affected by management traits and external audit factors.
Co-Authors Krisnawati, Lina Riziqiyah, Metiya Fatikhatur