|
on Islamic Finance |
| By: | Amin, Asbi |
| Abstract: | The purpose of this study is to examine the effect of Islamic Corporate Governance on company value; to examine the effect of Islamic Social Reporting on firm values; to test the influence of Islamic corporate governance on financial performance; to test the effect of Islamic Social Reporting on financial performance; to test the effect of financial performance on firm value; to examine the effect of Islamic Corporate Governance on corporate value through financial performance; to test the effect of Islamic Social Reporting on firm value through financial performance. The research method used is descriptive and associative research methods with a quantitative approach. In this study, researchers will measure the influence of Islamic corporate governance, Islamic Social Reporting on financial performance and firm value in Islamic banks in Indonesia, then the resulting data will be tested using the Structural Equation Modeling (SEM) method with the Partial Least Square (PLS) technique. The population in this study is the financial statements of Islamic banking which are listed on the Indonesia Stock Exchange for 2012-2020 of 14 companies. Then the sampling technique was carried out by purposive sampling. So the total sample in this study was 70 financial report data for 10 years. The software used to process this data is Smart PLS 3.0 as a descriptive statistical measurement tool. The results of this study found that Islamic Corporate Governance has a significant effect on company value; Islamic Social Reporting has a significant effect on company value; Islamic Corporate Governance has no significant effect on financial performance; Financial performance has a significant positive effect on firm value; Financial performance is able to mediate the relationship between Islamic Corporate Governance and company values; Financial performance is not able to mediate the disclosure of Islamic Social Reporting on company values |
| Date: | 2023–04–29 |
| URL: | http://d.repec.org/n?u=RePEc:osf:osfxxx:bjax2&r=isf |
| By: | Aubaidillah Doloh (IIUM Institute of Islamic Banking and Finance, International Islamic University Malaysia Author-2-Name: Nur Harena Redzuan Author-2-Workplace-Name: IIUM Institute of Islamic Banking and Finance, International Islamic University Malaysia Author-3-Name: Author-3-Workplace-Name: Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:) |
| Abstract: | " Objective - The objectives of the study are to assess the level of students' knowledge of Islamic finance and examine their financial behavior (FB), financial stress (FS), and financial well-being (FWB). Methodology – The study applies a quantitative research method with primary data collection using a non-probability convenience sampling technique. The questionnaires were distributed to 155 students, including undergraduate and postgraduate students. Findings and Novelty – The study concludes that only the financial well-being hypothesis was supported, meaning that financial well-being influences the level of Islamic financial literacy (IFL). The study contributes to the various stakeholders. For the government authority, this study can be a reliable benchmark for the level of Islamic financial literacy among university students. For the university authority, this study helps the university assess students' Islamic financial literacy level. For the Islamic financial industry, it tells what needs to be improved by the community members. Moreover, this study contributes to the existing literature on Islamic financial literacy. The study also recommends future research to study other variables related to Islamic financial literacy and include a wider sample from different universities. Type of Paper - Empirical" |
| Keywords: | Islamic financial literacy; financial behaviors; financial stress; financial well-being |
| JEL: | I22 M29 O16 |
| Date: | 2023–07–30 |
| URL: | http://d.repec.org/n?u=RePEc:gtr:gatrjs:jfbr211&r=isf |
| By: | Sakina Anzar Basha (Financia Business School); Ezzedine Ghlamallah (CERGAM - Centre d'Études et de Recherche en Gestion d'Aix-Marseille - AMU - Aix Marseille Université - UTLN - Université de Toulon) |
| Abstract: | The objective of this research is to determine the conditions for implementing Islamic banking in France. To do so, we analyze the respective performance efficiency of the two Islamic and conventional modes as well as the common and specific challenges faced by the Islamic banking sector. Finally, this research presents the legal and fiscal adjustments necessary for its development in France as well as the appropriate risk management methods. |
| Abstract: | L'objectif de cette recherche est de déterminer les conditions de mise en œuvre de la banque islamique en France. Pour cela, nous analysons l'efficacité de la performance respective des deux modes islamique et conventionnel, ainsi que les défis communs et spécifiques auquel le secteur bancaire islamique est confronté. Enfin, cette recherche présente les ajustements juridiques et fiscaux nécessaires à son développement en France, ainsi que les méthodes de gestion des risques appropriées. |
| Keywords: | Finance Islamique, Banque Islamique, Finance d’entreprise, Marchés de capitaux islamiques |
| Date: | 2023–06–26 |
| URL: | http://d.repec.org/n?u=RePEc:hal:journl:hal-04140771&r=isf |