Branding: Jurnal Manajemen & Bisnis
Vol 4 No 1 (2025): BRANDING: Jurnal Manajemen dan Bisnis

ANALYSIS OF FACTORS ON SHARIA COMPLIANCE BASED ON AAOIFI STANDARDS

Indahyani, Sri Duyung (Unknown)
Riziqiyah, Metiya Fatikhatur (Unknown)
Krisnawati, Lina (Unknown)

Article Info

Publish Date
29 Apr 2025

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.

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Journal Info
Branding: Jurnal Manajemen & Bisnis
Website

Abbrev

branding

Publisher

Universitas Islam Negeri Sunan Gunung Djati Bandung

Subject

Economics, Econometrics & Finance

Description

BRANDING: Jurnal Manajemen & Bisnis (issn: 2963-8852) is a peer-reviewed journal published two times a year (April and October) by Department of Management, Faculty of Economic and Islamic Business. This journal is intended to be the journal for publishing articles reporting the results of research ...