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Level of Maqasid ul-Shari  ’ah ’s in financial reporting standards for Islamic financial institutions

Tanggal Publikasi: 21 Des 2022

Abstrak

Purpose – This study aims to measure levels of Sharīʿah-compliance in Islamic financial institutions (IFIs) financial reporting standards with the objective to investigate the application of Maqasid ul-Sharīʿah as a compliance measure reflected in the reporting standards.

Keyword

Islamic finance, Content analysis, Financial reporting, IFRS, AAOIFI, PSAK syariah