ENHANCING SHARIAH GOVERNANCE: THE KEY RISK INDICATORS FOR MANAGING SHARIAH NON-COMPLIANCE RISK IN ISLAMIC FINANCIAL INSTITUTIONS
The whole process of Shariah compliance in Islamic financial institutions (IFIs) needs adequate attention. This is because Shariah non-compliance risk (SNCR) may cause not only unrecognition of income, but also contribute to the implications on the existing risk profiles. The objective of this study...