A study of capital adequacy framework for Islamic banks with reference to Indonesia /

Due to its important role for banking industry, Basel II Capital Standards have been developed by Basel Committee on Banking Supervision (BCBS) with a conventional bank's perspective. The balance sheet underlying the Basel II Capital Standards belongs to a conventional bank whose stmcture compl...

Full description

Saved in:
Bibliographic Details
Main Author: Haryono, Yono
Format: Thesis
Language:English
Published: Kuala Lumpur : Institute of Islamic Banking and Finance, International Islamic University Malaysia, 2011
Subjects:
Online Access:Click here to view 1st 24 pages of the thesis. Members can view fulltext at the specified PCs in the library.
Tags: Add Tag
No Tags, Be the first to tag this record!
LEADER 036050000a22002770004500
008 150622t2011 my a g m 000 0 eng d
040 |a UIAM  |b eng 
041 |a eng 
043 |a a-my--- 
050 |a HG3308.I8 
100 1 |a Haryono, Yono 
245 1 |a A study of capital adequacy framework for Islamic banks with reference to Indonesia /  |c by Yono Haryono 
260 |a Kuala Lumpur :  |b Institute of Islamic Banking and Finance, International Islamic University Malaysia,   |c 2011 
300 |a xii, 77 leaves :  |b ill. ;  |c 30cm. 
502 |a Thesis (MIIBF)--International Islamic University Malaysia, 2011. 
504 |a Includes bibliographical references (leaves 67-71). 
520 |a Due to its important role for banking industry, Basel II Capital Standards have been developed by Basel Committee on Banking Supervision (BCBS) with a conventional bank's perspective. The balance sheet underlying the Basel II Capital Standards belongs to a conventional bank whose stmcture completely differs from that of an Islamic banks. Conventional bank is essentially based on the debtor-creditor relationship between the depositors and the bank on one hand, and between the borrowers and the bank on the other. Meanwhile, Islamic banks. due to the existence of partnership modes of funding and financing and other various contracts either in the f01m of contract of exchange (Mu 'awadat), contract of Ijarah, etc, make the contractual relationship in Islamic banks can be in the form of partnership. investor and trader, as well as a buyer and seller relationship. Therefore, Islamic banks have different risk profile as compared to conventional banks. Realizing these differences. a number of institutions have tried to develop the capital adequacy standards for Islamic banks adopting Basel II approaches. The Accounting and Auditing Organization of Islamic Financial Institutions (AAOIFI) has recommended to exclude the risk sharing account deposit in capital. In a similar vein, Islamic Financial Service Board (IFSB) has taken efforts to develop capital adequacy requirements for Islamic banks based on the Basel II Standards. This study, therefore, will be conducted to assess whether the existing capital adequacy standards developed by BCBS, IFSB as well as the standards applied in Indonesia are suitable with the risk profile of Islan1ic banks. This study will be conducted mainly by descriptive and comparative study to identify and establish the strengths and weaknesses of the existing capital adequacy standards. Based on the study, there are some weaknesses of those capital adequacy framework. The result of the study is expected to be beneficial for the development of the capital adequacy framework for Islamic banks particularly in Indonesia and will add to the literature of Islamic banking. 
596 |a 1 
655 7 |a Theses, IIUM local 
690 |a Dissertations, Academic  |x Institute of Islamic Banking and Finance.  |z IIUM 
710 2 |a International Islamic University Malaysia.  |b Institute of Islamic Banking and Finance. 
856 4 |u http://studentrepo.iium.edu.my/handle/123456789/2287  |z Click here to view 1st 24 pages of the thesis. Members can view fulltext at the specified PCs in the library. 
900 |a sbh-zhmn 
999 |c 438282  |d 468161 
952 |0 0  |6 T HG 003308 I000008 H000343S 002011  |7 0  |8 THESES  |9 760466  |a IIUM  |b IIUM  |c MULTIMEDIA  |g 0.00  |o t HG 3308 I8 H343S 2011  |p 11100339907  |r 2017-10-19  |t 1  |v 0.00  |y THESIS 
952 |0 0  |6 TS CDF HG 3308 I8 H343S 2011  |7 0  |8 THESES  |9 853543  |a IIUM  |b IIUM  |c MULTIMEDIA  |g 0.00  |o ts cdf HG 3308 I8 H343S 2011  |p 00011093781  |r 2017-10-27  |t 1  |v 0.00  |y THESISDIG