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Copyright of Environmental & Social Management Journal / Revista de Gestão Social e Ambiental is the property of Environmental & Social Management Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This document is a compilation of academic articles and journals that explore the conversion of conventional banks to Islamic banks in Indonesia and other countries. The articles cover a range of topics including the reasons for conversion, the effects on assets and market share, challenges faced during the process, and the performance of Islamic banks compared to conventional banks. The articles provide valuable insights into the factors influencing conversion, customer preferences, and the legal aspects of the process. [Extracted from the article]

Copyright of Environmental & Social Management Journal / Revista de Gestão Social e Ambiental is the property of Environmental & Social Management Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This article examines the efficiency of Islamic banks' shares in the Amman Stock Exchange (ASE) in Jordan. The study applies the random walk theory to analyze stock and share prices and returns of Islamic banks from 2018 to 2022. The findings suggest that the prices and returns of Islamic banks' shares do not support the random walk theory and weak form level of efficiency. The research aims to provide financial analysts and investors with insights into investment strategies in Jordan's financial market. [Extracted from the article]

This article examines the implementation of AAOIFI Standard No. 35 by Saudi Islamic banks and the challenges they encounter. The research reveals that these banks do not adhere to the accounting standards set by AAOIFI, resulting in financial statements that do not accurately reflect their financial position. The reasons for this non-compliance are attributed to the Saudi Banking Law and the instructions of the Saudi Central Bank. The study suggests that regulatory authorities in Saudi Arabia should take steps to amend laws and instructions related to Islamic banks and enforce compliance with AAOIFI accounting standards. [Extracted from the article]

This article explores the impact of macroeconomic variables on the solvency of working capital in Islamic banks in Jordan. The study analyzes data from 2005-2021 and finds that economic parameters, with the exception of money supply, are negatively correlated with working capital solvency. The researcher recommends that the government address public debt growth, inflation, and unemployment rate, while increasing the balance of payments and money supply through projects financed by Islamic banks. Improving working capital is expected to lead to increased employment, cash flow, exports, and balance of payments, as well as decreased unemployment and inflation. [Extracted from the article]

This article discusses a study on the impact of applying re-engineering application processes on critical performance criteria in Jordanian Islamic banks. The study found that implementing process re-engineering has a significant impact on performance indicators in these banks. The use of new technology is identified as the most influential factor, followed by empowering employees and redesigning processes. The findings suggest that Islamic banks can achieve their goals by focusing on the use of new technology and empowering employees when implementing process re-engineering. The study also recommends further research to involve all levels of bank management in the re-engineering process and create an effective technology infrastructure and communication system. [Extracted from the article]

Purpose: Promote a country comparative assessment of the Islamic banks economic and financial situation of Islamic banks. Methodology: We used a descriptive and documentary analytical approach. We collected data on Islamic bank financial indicators in 21 countries and analyzed in light of the standards recommended by the Islamic Financial Services Board (IFSB) and the Basel Committee on Banking Supervision (BCBS). The sample consisted of all countries with available data in the IFSB database (PSIFIs). Data refers to the second quarter of 2018 grouped by countries. We used a simple descriptive statistic, in figures form, to analyze the collected data. Results: This document points out that 90% of Islamic financial institutions (IFIs) in the sample calculate the capital adequacy ratio (CAR) according to BCBS recommendations. In addition, 95% have CARs above 8% (the minimum set by BCBS and IFSB). Therefore, 95% of countries have secure financial systems in terms of bank solvency. In terms of asset quality, the Islamic financial system in Oman showed the best quality in managing its resources. Sudan has shown the highest ratios of profitability in its Islamic banks. In the liquidity analysis, it was not possible to identify precisely which country has the best liquidity ratios in short and long term as more than 60% of the countries did not present sufficient data. In terms of net assets over total assets, and short-term compliance, the Islamic financial systems of Egypt and Afghanistan, respectively, led with better liquidity ratios, showing the ability and security to meet their obligations. Contributions of the Study: Identify countries with the highest / lowest risk considering IFSB and BCBS requirements and recommendations. [ABSTRACT FROM AUTHOR]

Bancos islâmicos e convencionais diferem em termos de filosofia e objetivos básicos, embora ambos desempenhem o mesmo serviço. Este estudo utilizou a sequência cognitiva, afetiva e conativa para examinar os antecedentes e consequências da imagem corporativa de bancos convencionais e islâmicos no Paquistão. A partir do uso de questionários auto-aplicados, foram coletaram dados empíricos de 320 entrevistados. Verificou-se que no caso de bancos islâmicos a comunicação não relacionada à firma e a responsabilidade social corporativa estão significativamente relacionadas à familiaridade com a marca e imagem corporativa. A familiaridade da marca tem participação significativa na criação da imagem corporativa, o que confirma a sequência cognitiva, afetiva e conativa. A imagem corporativa é responsável pela criação de uma atitude positiva em relação à marca e pela intenção de usar serviços bancários. No caso dos bancos convencionais, somente a comunicação da firma está relacionada de forma significativa à imagem corporativa e à familiaridade da marca. A relação da imagem corporativa com atitude da marca e intenção de uso do serviço é semelhante para os bancos islâmicos. Este estudo pode ajudar os bancos a investirem no desenvolvimento de seus respectivos antecedentes, o que pode aumentar a intenção de uso de seus serviços.