Volume 17 Issue 3, December 2022

 

ARTICLE INFO
Article History:
Received: 24 April 2022
Accepted: 12 October 2022
Published: 31 December 2022

ASIA-PACIFIC MANAGEMENT ACCOUNTING JOURNAL. VOL. 17 ISSUE 3

Islamic Governance for Managing Banking Performance Assessment

Leny Nofianti1, Andi Irfan2, Nor Balkish Zakaria3, Julina4, Diana Eravia5 and Rahmita B. Ningsih6

1,2,4,5Faculty of Economics and Social Science, UIN Sultan Syarif Kasim Riau Pekanbaru, Indonesia

3Accounting Research Institute (HICoE), Universiti Teknologi MARA, Johor, Malaysia

6Faculty of Economics, Universitas Riau, Indonesia

 
ABSTRACT

This research developed the Islamic governance model for assessing sharia banking performance management. This research engaged with mixed methods by combining a positive or quantitative paradigm approach and an interpretive paradigm. The quantitative approach was carried out using Factor Analysis with Structural Equation Modeling. Data collection was executed using the observation technique, three in-depth interviews, documentation in building the sharia governance model, and questionnaires distributed to respondents to measure more dominant indicators in building the sharia governance model. The result of the analysis scores demonstrated that the moral and integrity variable exhibited the best goodness of fit model. It was followed by independence and responsible freedom; continuous improvements; honesty; positive thinking; balance, transparency and openness; belief and faith; accountability; professionalism; spirit; management; fulfilment of trust; intelligence; leadership; and justice.


Keywords: Islamic governance, Islamic banking, performance
* Corresponding Author: Nor Balkish Zakaria. Email: This email address is being protected from spambots. You need JavaScript enabled to view it.