COMPARISON OF SHARIA GOVERNANCE MODEL IN ISLAMIC FINANCIAL INSTITUTIONS BETWEEN THE GCG AND ASIAN COUNTRIES

Authors

  • Izzani Ulfi Universitas Gunadarma

DOI:

https://doi.org/10.56127/jaman.v2i2.248

Keywords:

sharia governance, GCG, Asian countries

Abstract

Sharia governance is one of the fundamental characteristics that differentiate Islamic and conventional financial institutions. Therefore, the understanding related to sharia governance in Islamic financial institutions such as Islamic banking becomes significant. By using a literature study approach, this paper aims to review and compare regulations related to Islamic financial governance in GCG and ASIA countries. The result shows that the GCC countries and the Asia model of Sharia Governance are a huge difference. The GCC countries use the minimalist model of Sharia governance whereas Asian countries still use the interventionist model. The similarity in this term is about the fundamental of the regulations, which are based on the Quran and Hadith.

References

Akhtar Raza, h. (2012). Deposits Rs 463 billion: Islamic banking assets. Business recorder, 1.

Alvi, I. (2005). Prospects of Islamic Finance in Pakistan. Islamic Banking and Finance Summit (p. 8). Kingdom of Bahrain: IIFM.

Archer, S., & Rifaat, A. (2007). Specific Corporate Governance Issues in Islamic Banks. Islamic Finance , 295-309.

Bakar, M. (2002). The Shai'a Supervisory Board and Issues of Shari'a Rulings and their Harmonization in Islamic Banking and Finance. Euromoney Books , 74-89.

Central Bnak of Bahrain, t. (2012). Islamic Finance. Retrieved Dec 8, 2012, from the Offical website of CBB: http://www.cbb.gov.bh/page-p-islamic_finance.htm

Chapra, M., & Ahmad, H. (2002). Corporate Governance in Islamic Financial Institutions. Jeddah: IRTI.

Cooparation, O. o. (2012). Islamic Finance in OIC Member Countries. Statistical, Economic and Social Research and Training Centre for Islamic Countries , 11-13.

Deloitte. (2012, June 21). Total Saudi Arabia Islamic Finance Assets represent 26% out of GCC total. Retrieved Nov 25, 2012, from Deloitte.com: http://www.deloitte.com/view/en_IQ/iq/press/press-releases/ef78506e6fe08310VgnVCM2000001b56f00aRCRD.htm

HASAN. (2009). SUKUK. KUALA LUMPUR: UIA.

Hasan, A. b. Optimal Shari'ah Governance in isalmic Finance. Malaysia.

Hasan, Z. (2009). Regulatory Framework of Shari’ah Governance System in Malaysia, GCC Countries and the UK. Kyoto Bulletin of Islamic Area Studies , 82-115.

Hasan, Z. (2010). sharia system. economics overview , 84-87.

Hawkamah. (2011). Policy Brief on Corporate Governance for. Corporate governance , 12 and 44.

IFSB. (2008). The IFSB Exposure Draft Guiding Principles on Sharia Governance System. Kuala Lumpur.

IFSB. (2008). The IFSB Exposure Draft Guiding Principles on Sharia Governance System. Kuala lUMPUR.

Ismail, R. (2011). Islamic Banking in Indonesia; Lessons to be learned (http://unctad.org/sections/wcmu/docs/cImem3_3rd_Country_Paper_Indonesia.pdf). Unctad , 5.

KFH, t. (2012). Kuwait Finance House Group achieves total profits of US$1.74 billion. Retrieved Dec 9, 2012, from the official wensite of Kuwait Finance House: http://www.kfh.bh/en/media-center/news/kuwait-finance-house-group-achieves-total-profits-of-usd-174-billion.html

Muhamed, R. M. (2012). An International Comperative Study on Shari'ah Governance supervision of Sukuk Default. Sharia'ah governance supervision , 29-31.

Peninsula, T. (2012, Oct 21). The size of Islamic banking market in Qatar is worth $35bn. Retrieved Dce 7, 2012, from the Peninsula Qatar: http://thepeninsulaqatar.com/business/211572-islamic-banking-market-in-qatar-worth-35bn-iif.html

Qatar Central Bank, t. (2011, Nov). Instructions to Banks. Retrieved Dec 8, 2012, from official website of Qatar Central Bank: http://www.qcb.gov.qa/English/Legislation/Instructions/Pages/BankInstructions.aspx

Qatar Central Bank, t. (2011, Feb 10). News 2011. Retrieved Dec 7, 2012, from Official Website of Qatar Central Bank : http://www.qcb.gov.qa/English/News/Pages/Default.aspx

Qatar Embassy, t. (2006). Qatar Financial Center. Retrieved Dec 8, 2012, from Embassy of State of Qatar: http://www.qatarembassy.net/Qatar%20Financial%20Center.asp

SAMA, S. A. (2012). SAMA Functions. Retrieved Dec 4, 2012, from SAMA Official Website:http://www.sama.gov.sa/sites/samaen/AboutSAMA/Pages/SAMAFunction.aspx

Scott, W. (2011). Malaysia's Shari'ah Governance Framework. Islamic finance Asia (http://www.islamicfinanceasia.com/article.asp?nm_id=18601) , 1.

SESRIC, O. O. (2012). Islamic Finance in OIC Member Countries. Ankara: SESRIC.

Shaharuddin, A. (2011). Shari'ah Governance of Malaysian Islamic Banking institutions. Shari'ah Governance , 54.

Wilson, R. (2011). Shari'ah Governance for Islamic Financial institutions. Global Islamic Finance , 1-4.

Wilson, R. (2009). The development of Islamic finance in the GCC. London: London School of Economics and Political Science.

Wulandari, E. R. (2012). Islamic Capital Market Report of Indonesia. Indonesia: Islamic Finance News Forum.

Downloads

Published

2022-08-03

How to Cite

Izzani Ulfi. (2022). COMPARISON OF SHARIA GOVERNANCE MODEL IN ISLAMIC FINANCIAL INSTITUTIONS BETWEEN THE GCG AND ASIAN COUNTRIES. Jurnal Akuntansi Dan Manajemen Bisnis, 2(2), 149–157. https://doi.org/10.56127/jaman.v2i2.248

Most read articles by the same author(s)

Obs.: This plugin requires at least one statistics/report plugin to be enabled. If your statistics plugins provide more than one metric then please also select a main metric on the admin's site settings page and/or on the journal manager's settings pages.