Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics)
Vol 10, No 1: January 2018

Shariah Governance Practices at Islamic Banks in Bahrain From Islamic Bankers’ Perspective

Sutan Emir Hidayat (University College of Bahrain)
Ali Khaled Al-Khalifa (Central Bank of Bahrain)



Article Info

Publish Date
01 Jan 2018

Abstract

This study aims to evaluate the Islamic banks' commitment towards Sharia Governance in Bahrain. This study utilizes both quantitative and qualitative research methods. The survey results reveal that Islamic banks in Bahrain practice 7 out of 9 questions in the questionnaire, which are related to Sharia governance aspects as per the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI)'s governance standards. The interview results also reveal that the Islamic banks are practicing most aspects of Sharia governance. The results of this paper can be an input for the regulator and the banks' management to make decisions to improve Sharia governance practice among Islamic banks in Bahrain.DOI: 10.15408/aiq.v10i1.5991

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Journal Info

Abbrev

iqtishad

Publisher

Subject

Religion Economics, Econometrics & Finance Social Sciences

Description

This journal focused on Islamic law on economics and finance studies and present developments through the publication of articles. Specifically, the journal will deal with topics, including but not limited to Islamic law on Islamic Banking, Islamic Marketing, Islamic Human Resources, Islamic ...