ANALISIS KOMPARATIF TATA KELOLA SYARIAH DI NEGARA DUAL BANKING SYSTEM DAN FULL ISLAMIC BANKING SYSTEM
Daftar Isi:
- ABSTRACT Sharia governance has the most vital role to ensuring the submission and compliance of the sharia banking to sharia principles in a country, both countries that implement a dual banking system and a full Islamic banking system. However, many public perceptions state that each type of that Islamic banking systems is not different. The purpose of this research is to analyze comparatively whether there are significant differences between the practices of sharia governance in countries that implement the dual banking system and the full Islamic banking system, especially in the 2013-2017 period. The comparative analysis is done using the content analysis method through Disclosure Item of Meutia (2010) based on the Sharia Enterprise Theory (SET) approach in order to obtain shariah compliance scores and then tested with difference test methods of independent sample t-test. The results of the study indicate that there are significant differences between the practices of sharia governance among the countries with that two systems. The study also found that in that period the dual banking system countries were generally more compliant with sharia in the presentation of their annual reports than the full Islamic banking system countries. Keywords: Sharia Governance Dual Banking System, Full Islamic Banking System, Sharia Enterprise Theory, Disclosure Item of Meutia (2010) ABSTRACT Sharia governance has the most vital role to ensuring the submission and compliance of the sharia banking to sharia principles in a country, both countries that implement a dual banking system and a full Islamic banking system. However, many public perceptions state that each type of that Islamic banking systems is not different. The purpose of this research is to analyze comparatively whether there are significant differences between the practices of sharia governance in countries that implement the dual banking system and the full Islamic banking system, especially in the 2013-2017 period. The comparative analysis is done using the content analysis method through Disclosure Item of Meutia (2010) based on the Sharia Enterprise Theory (SET) approach in order to obtain shariah compliance scores and then tested with difference test methods of independent sample t-test. The results of the study indicate that there are significant differences between the practices of sharia governance among the countries with that two systems. The study also found that in that period the dual banking system countries were generally more compliant with sharia in the presentation of their annual reports than the full Islamic banking system countries. Keywords: Sharia Governance Dual Banking System, Full Islamic Banking System, Sharia Enterprise Theory, Disclosure Item of Meutia (2010)