...Mezbah Uddin Ahmed; A.T.M. Anisur Rabbani Purpose This study aims to examine the implementation of core banking systems (CBSs) in Islamic banking windows (IBWs) in Bangladesh, where conventional and Islamic banking coexist. It explores how IBWs balance operational efficiency with Shariah...

...Md. Karimul Islam; Shayyada Tunnesha Mitu; Riaz Munshi; Rabeya Khanam Purpose A nationwide common malpractice in Zakat distribution has been prevailing in Bangladesh for the past few decades. The paper is a groundbreaking effort to investigate the perceptions of the Zakat payers about the common...

...Md. Kausar Alam Purpose The purpose of this study is to propose a centralized Shariah governance framework (CSGF) for the Islamic banks and Shariah governance in Bangladesh as such, the existence and practices of the Shariah governance framework (SGF) are decentralized and diversified. Design...

... under Shirkah-ul milk in Bangladesh Islamic banks. Design/Methodology/Approach This study examined the perception of 125 clients and 25 managers from five key Islamic banks on the investment practices of apartment purchases. This study applied two data analysis methods: reflective measurement model...

...Mohammad Dulal Miah; Yasushi Suzuki; S. M. Sohrab Uddin Purpose This paper aims to assess the probable impact of COVID-19 on the Islamic banking system in Bangladesh. More specifically, it attempts to test the hypothesis that Islamic banks are exposed to increased risk because of their role...

...Md. Kausar Alam; Suhaimi Ab Rahman; Mosab I. Tabash; Oli Ahad Thakur; Sharif Hosen Purpose The main aim of this research is to ascertain the expected duties and performed roles and functions of the Shariah supervisory boards (SSBs) of Islamic banks in Bangladesh. Design/methodology/approach...

.... Design/methodology/approach The paper implements qualitative case research to explore the influences of BODs and management in the context of Bangladesh. To accomplish the research objective, we collected data from the 17 respondents from the regulators, Shariah supervisory boards...

... branches/windows and occasionally by pursuing a complete conversion strategy. Following the global trend, two of the full-fledged Islamic banks adopted a conversion strategy consecutively in 2004 and 2008 in Bangladesh. The number of the conversion case is still limited. At this backdrop, this study aims...

... in Bangladesh are primarily concentrating on the murabaha (mark-up contract) mode of financing, some transactions under musharaka (partnership/equity-based contract) are observed in the Indonesian Islamic banking sector. This anomaly in Indonesia can be explained by the nature...

... Bangladesh Limited (IBBL), recognizing the regulatory influence for complying with AAOIFI and IFSB standards and identifying the factors influencing the compliance with these standards. Design/methodology/approach The present study used content analysis approach for investigating the compliance status...

... well, but all do not demonstrate similar financial performance. This paper aims to explore whether Shari’ah compliance efficiency makes any difference in financial performance of Islami Bank Bangladesh Limited (IBBL). Design/methodology/approach This study used IBBL as a case...

...Yasushi Suzuki; S. M. Sohrab Uddin Purpose – This paper aims to assess recent trends in lending modes and to address the reasons for and consequences of changes in Bangladesh’s Islamic banking sector. Design/methodology/approach – Theoretical discourse is used to generate an underpinning...