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The influence of the SSB’s characteristics toward Sharia compliance of Islamic banks

This paper aims to examine the influence of SSBs’ characteristics toward Sharia compliance of Islamic banks in Asia and Gulf Cooperation Council (GCC). An epistemological model of the unity of knowledge was applied to determine the contribution of SSB to the Sharia compliance of Islamic banks that...

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Main Authors: Muhammad, Rifqi, Annuar, Hairul Azlan, Taufik, Muhammad, Nugraheni, Peni
Format: Article
Language:English
English
Published: Cogent OA 2021
Subjects:
HF Commerce
Online Access:http://irep.iium.edu.my/99329/2/99329_The%20influence%20of%20the%20SSB%E2%80%99s%20characteristics_SCOPUS.pdf
http://irep.iium.edu.my/99329/3/99329_The%20influence%20of%20the%20SSB%E2%80%99s%20characteristics.pdf
http://irep.iium.edu.my/99329/
https://www.tandfonline.com/doi/pdf/10.1080/23311975.2021.1929033?needAccess=true
https://doi.org/10.1080/23311975.2021.1929033
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spelling my.iium.irep.993292022-09-23T10:11:54Z http://irep.iium.edu.my/99329/ The influence of the SSB’s characteristics toward Sharia compliance of Islamic banks Muhammad, Rifqi Annuar, Hairul Azlan Taufik, Muhammad Nugraheni, Peni HF Commerce This paper aims to examine the influence of SSBs’ characteristics toward Sharia compliance of Islamic banks in Asia and Gulf Cooperation Council (GCC). An epistemological model of the unity of knowledge was applied to determine the contribution of SSB to the Sharia compliance of Islamic banks that can create the well-being. The samples in this study are Islamic banks in Asia and Gulf Cooperation Countries (GCC) for the period of 2010 to 2018. The characteristics of SSB consist of the number of SSB members, cross membership, level of education, expertise, remuneration and rotation. This study analyzes the data using data panel regression with software of reviews. This study finds that SSB size has negative influence while education and expertise have positive influence toward sharia compliance of Islamic banks. Meanwhile, cross membership, remuneration and rotation of SSB members do not influence sharia compliance of Islamic banks. In general, the role of SSB in carrying out the function of creating well-being for the community has not been carried out optimally. This paper would benefit to formulate the development of Sharia compliance parameter and to increase the roles of SSB in optimizing the operation of Islamic banks particularly in fulfilling Sharia principles. The samples in this study are from countries that have contribution in the infrastructures of Islamic financial institutions around the world. The result may become the model for strengthening the role of SSB in other countries. Cogent OA 2021-05-25 Article PeerReviewed application/pdf en http://irep.iium.edu.my/99329/2/99329_The%20influence%20of%20the%20SSB%E2%80%99s%20characteristics_SCOPUS.pdf application/pdf en http://irep.iium.edu.my/99329/3/99329_The%20influence%20of%20the%20SSB%E2%80%99s%20characteristics.pdf Muhammad, Rifqi and Annuar, Hairul Azlan and Taufik, Muhammad and Nugraheni, Peni (2021) The influence of the SSB’s characteristics toward Sharia compliance of Islamic banks. Cogent Business & Management, 8. pp. 1-20. E-ISSN 2331-1975 https://www.tandfonline.com/doi/pdf/10.1080/23311975.2021.1929033?needAccess=true https://doi.org/10.1080/23311975.2021.1929033
institution Universiti Islam Antarabangsa Malaysia
building IIUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider International Islamic University Malaysia
content_source IIUM Repository (IREP)
url_provider http://irep.iium.edu.my/
language English
English
topic HF Commerce
spellingShingle HF Commerce
Muhammad, Rifqi
Annuar, Hairul Azlan
Taufik, Muhammad
Nugraheni, Peni
The influence of the SSB’s characteristics toward Sharia compliance of Islamic banks
description This paper aims to examine the influence of SSBs’ characteristics toward Sharia compliance of Islamic banks in Asia and Gulf Cooperation Council (GCC). An epistemological model of the unity of knowledge was applied to determine the contribution of SSB to the Sharia compliance of Islamic banks that can create the well-being. The samples in this study are Islamic banks in Asia and Gulf Cooperation Countries (GCC) for the period of 2010 to 2018. The characteristics of SSB consist of the number of SSB members, cross membership, level of education, expertise, remuneration and rotation. This study analyzes the data using data panel regression with software of reviews. This study finds that SSB size has negative influence while education and expertise have positive influence toward sharia compliance of Islamic banks. Meanwhile, cross membership, remuneration and rotation of SSB members do not influence sharia compliance of Islamic banks. In general, the role of SSB in carrying out the function of creating well-being for the community has not been carried out optimally. This paper would benefit to formulate the development of Sharia compliance parameter and to increase the roles of SSB in optimizing the operation of Islamic banks particularly in fulfilling Sharia principles. The samples in this study are from countries that have contribution in the infrastructures of Islamic financial institutions around the world. The result may become the model for strengthening the role of SSB in other countries.
format Article
author Muhammad, Rifqi
Annuar, Hairul Azlan
Taufik, Muhammad
Nugraheni, Peni
author_facet Muhammad, Rifqi
Annuar, Hairul Azlan
Taufik, Muhammad
Nugraheni, Peni
author_sort Muhammad, Rifqi
title The influence of the SSB’s characteristics toward Sharia compliance of Islamic banks
title_short The influence of the SSB’s characteristics toward Sharia compliance of Islamic banks
title_full The influence of the SSB’s characteristics toward Sharia compliance of Islamic banks
title_fullStr The influence of the SSB’s characteristics toward Sharia compliance of Islamic banks
title_full_unstemmed The influence of the SSB’s characteristics toward Sharia compliance of Islamic banks
title_sort influence of the ssb’s characteristics toward sharia compliance of islamic banks
publisher Cogent OA
publishDate 2021
url http://irep.iium.edu.my/99329/2/99329_The%20influence%20of%20the%20SSB%E2%80%99s%20characteristics_SCOPUS.pdf
http://irep.iium.edu.my/99329/3/99329_The%20influence%20of%20the%20SSB%E2%80%99s%20characteristics.pdf
http://irep.iium.edu.my/99329/
https://www.tandfonline.com/doi/pdf/10.1080/23311975.2021.1929033?needAccess=true
https://doi.org/10.1080/23311975.2021.1929033
_version_ 1745562167585800192
score 13.211869

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