Does the Achievement of Gender Equality in Society Reflect on Gender Issues in Corporate Governance: The Case of the West Balkan's Banking Sector? by Goranka Knežević, Vladan Pavlović, Radica Bojičić

“…In those two countries, women occupy more positions on the executive boards, but fewer on the supervisory board. The situation is different for Croatia and Montenegro where more women are included in supervisory boards. …”
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The Sharia Funding Risk Issues in Fintech Securities Crowdfunding: Realization of Legal Certainty in the Shari'ah Perspective by Alhadiansyah Alhadiansyah, Erni Djun'astuti, Sugeng Susila, Marnita Marnita, Tri Dian Aprilsesa

“…Legal certainty regulated by Financial Services Authorityand Sharia Supervisory Board is the key in providing protection to investors. …”
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Firm size as a moderator in determining islamic social reporting practices by Nur Septi Naily Karima, Naelati Tubastuvi, Wida Purwidianti, Purnadi Purnadi

“… Purpose: This study seeks to ascertain the correlation between profitability, leverage, liquidity, and the Sharia Supervisory Board (hereinafter referred to as SSB), in connection to Islamic Social Reporting (hereinafter referred to as ISR), with Firm Size serving as a moderating variable, in Islamic banks in Indonesia from 2016 to 2023. …”
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The Comparison of Islamic Governance Disclosure Practices in Indonesian Sharia Banks by Ahmad Nurkhin, Agus Wahyudin, Fachrurrozie Fachrurrozie, Anna Kania Widiatami, Puji Novita Sari

“…This method is used to determine the IGD index which consists of three main indices, namely the Sharia Supervisory Board (DPS) disclosure index, the DPS report disclosure index, and the zakat disclosure index. …”
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Legal Construction of Anti-Eco-Slapp Reinforcement In Indonesia by Mia Banulita, Titik Utami

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Does intellectual capital efficiency improve islamic banking performance? The moderating effect of islamic governance by Nasirwan Nasirwan, M. Arsyadi Ridha, Dian Juliani

“…Practitioner/Policy implication: The results of this research provide input for the Sharia Supervisory Board to pay attention to the management of intellectual capital in Islamic banks and encourage Islamic banks to increase the value of intangible resources, capabilities, and asset knowledge to create and maintain competitive advantages in Islamic banks. …”
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Keberadaan komite pemantau risiko dalam pengawasan manajemen risiko perbankan untuk mewujudkan good corporate governance by ADRIATI, Septhia

“…Risk management supervisions must be performed by every person in bank management, especially by supervisory board which is the board of commissioner. Since the good corporate governance appears in banking business implementation, through Bank Indonesia Regulation, public bank need to establish risk monitoring committee to assist the commissioner performance related to risk management supervision in order to achieve good corporate governance. …”

Risk management, Shari'ah compliance and performance of takaful operators in Malaysia / Roszana Tapsir, Nooraslinda Abdul Aris and Mohamad Kamil Abu Talib by Tapsir, Roszana, Abdul Aris, Nooraslinda, Abu Talib, Mohamad Kamil

“…By being incorporated in the institutional structure, a Shari'ah Supervisory Board (SSB) has the advantage of being close to the market. …”
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The divergence and driving factors of corporate environmental information disclosure in China by Liwen Shen, Wenchu Qian, Yongliang Yang

“…The empirical results show that enterprise size, management age, operating capacity, supervisory board size, and debt capacity have relatively more substantial explanations for changes in EID, which are more critical driving factors. …”
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Corporate social responsibility disclosure and Islamic bank stability in GCC countries: Do governance practices matter? by Wafa Khémiri, Faizah Alsulami

“…More specifically, it examined, on the one hand, the non-linear relationship between CSR and IBS and, on the other hand, the moderating effect of governance practices (Sharia supervisory board, governance structure, institutional quality) on CSR-IBS nexus. …”
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Cognitive board diversity and profitability – evidence from Islamic banks in Southeast Asia by Hasan Mukhibad, Doddy Setiawan, Y. Anni Aryani, Falikhatun Falikhatun

“…Findings – We found that the cognitive conflict between the board of directors (BOD) and the Shariah Supervisory Board (SSB), which has heterogeneity in its education level and educational background, positively affects profitability. …”
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The Quality of Explanations for Deviation from Principles of Corporate Governance. An Introduction by Izabela Koładkiewicz

“…In terms of the directions for further research, there are promising topics including e.g. identification of factors that may translate into the quality of such statements (e.g. ownership structure, identity of shareholders), the role that should be played by institutions involved in developing CG codes (i.e. their successive versions), and the involvement of the board of directors/ supervisory board in the evaluation process. Originality: The present paper identifies the key factors perceived as determining the quality of corporate governance statements. …”
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The relationship between corporate governance and corporate social responsibility by Edit Veres

“…CG is a system based on the sharing of power and roles between owners, management and boards (board, supervisory board). The roles of ownership, supervision, and control are separated. …”
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Shariah Framework of Banking laws based on the Opinions of Jurists of the Guardian Council by Seyed Hassan Heidari, Mohammad Rasul Fakhreh, Mohammad Ali Farahani

“…Based on descriptive-analytical research, the jurists of the Guardian Council have identified several issues in their Sharia review of the banking regulations of the Islamic Consultative Assembly, including: 'expedited judicial proceedings for specific lawsuits,' 'limitations on legal complaints against supervised credit institutions,' 'the inability to annul or invalidate the actions of the supervisory board,' 'enumerating the duties of the Central Bank Governor and exercising the Central Bank's powers without adherence to laws and Sharia principles,' 'using endowment properties without regard to the endowment deed,' 'the lack of Sharia and judicial competence of non-judicial authorities,' 'the absence of conditions of trustworthiness and honesty for banking officials,' 'the impossibility of judicial objection and litigation,' 'absolute surveillance and access to individuals' information,' 'contrary to public interests,' 'retroactive application of rulings,' 'usury,' and 'disproportionate crime and punishment.' …”
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A multidimensional analysis of corporate governance mechanisms and their impact on sustainable economic development: A case study of Ghana’s financial sector by Sampson Agyapong Atuahene, Qian Xusheng

“…Conversely, the study identifies a counterintuitive effect: the current make-up of supervisory boards, as gauged by the Supervisory Board Index (SBI), inversely impacts both efficiency metrics, signaling sub-optimal governance structures.Significantly, the research also highlights a pressing concern: the average total efficiency of Ghanaian banks lags behind the global benchmarks prescribed by the World Bank. …”
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THE MANAGEMENT SUBSIDIARIES: CORPORATE GOVERNANCE MECHANISMS IN GROUP OF COMPANIES by A. K. Tatulyan

“…Due to the large number of organizations in the group of companies the Supervisory Board has no possibility to monitor all the activities of its sub-sidiaries, as a result of which most of these "daughters" more freedom and opportunity to conduct their activities without agreeing it with top management. …”
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Disclosure of Internal Audit Functions of Islamic Banks in Indonesia by Muhammad Nur A. Birton, Ari Ermawati, Ektinahati Ektinahati, Muhammad Muttaqin

“…In comparison, the authority is to communicate with the board of directors, board of commissioners, and audit committee, including the Sharia Supervisory Board (SSB), regarding sharia compliance. Theoretical contribution/Originality: Sharia compliance ensures the soundness and credibility of the Islamic finance industry. …”
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Pengaruh Efektivitas Dewan Komisaris Terhadap Nilai Perusahaan Dalam Perspektif Corporate Governance (Studi Kasus Bank Go Public Periode 2008 � 2011) by , Permada Wirapranata, , Dr. Hardo Basuki, M.Soc., Sc.

“…One factor that plays an important role in the implementation of good corporate governance are the roles and responsibilities of the supervisory board of commissioners as our course management company. …”

TINJAUAN YURIDIS IMPLEMENTASI PRINSIP SYARIAH PADA PEMBIAYAAN HUNIAN SYARIAH (PHS) KONGSI DENGAN AKAD MUSYARAKAH MUTANAQISAH DI PT. BANK MUAMALAT INDONESIA Tbk CABANG KALIMALANG K... by ASTUTI, BENI

“…Bank Muamalat Indonesia, Tbk., Kalimalang Kota Bekasi Branch, which was referred to in the imutes of meeting of the syariah supervisory board (DPS), which is regarded as not in conflict with of against the fatwas or rulings issued by the national Syariah Board (DSN), which, among others, are as follows: (a) Syariah Residential Financing (PHS) in partnership with Musyarakah Mutanaqisah and Ijarah Agreement was aimed at socializing the financing based on syariah principles, (b) Bank Muamalat adopts basic concepts which are known in other countries, that is, the use of house ownership agreement under syariah principles using musyarakah mutanaqisah agreement which constitutes the combination of musyarakah and ijarah agreement as one operational system of syariah house ownership financing, (2) the implementation of syariah principles on the product of Syariah Residential Financing (PHS) Partnership has been in conformity with relevant laws and fatwas or rulings.…”

Effective dispute resolution in Takaful-related cases: A case study of the financial mediation bureau in Malaysia by Oseni, Umar Aimhanosi

“…Interest in studies relating to dispute resolution in Islamic banking and finance has mushroomed over the past few years, while the takaful component of the industry has been neglected even though insurance-related issues are more amenable to disputes than others particularly when there are differences regarding claims, limitation of usage of insured property, variations in insurance agreement, and disputes between the Sharī‘ah Supervisory Board and the takaful operator. As a result, the DOME International Takaful Report 2012-2013 briefly examines the relevance of arbitration and dispute resolution in takaful and Retakaful cases. …”
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