April 2018

 
April 2018

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AWARENESS OF OPERATIONAL RISK MANAGEMENT PROCEDURES IN ISLAMIC BANKS
Dr. Khaldoun M. Al-Qaisi

Abstract: 
Non-financial risk management in Islamic banks is considered very important. The source of non-financial risk is varied in Islamic banks. This paper aims to investigate the extent of awareness of Islamic banks staff about the non-financial risk of different aspects. To accomplish this aim, a questionnaire was designed composed of two parts. The first part concerned demographic characteristics, while the second part concerned the awareness of eight constraints of managing non-financial risk in Islamic banks. The results showed that the general understanding of non-financial risk in Islamic banks is moderate in all its aspects. It was recommended to improve the awareness through the training and applying risk management systems modified to meet the banks’ requirements.
FULL TEXT PDF 1-8 ] DOI: 10.30566/ijo-bs/2018.235

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FACTORS AFFECTING OPERATION RISK MANAGEMENT IN ISLAMIC BANKS
Dr. Khaldoun M. Al-Qaisi

Abstract: 
The objective of this paper is to investigate the factors that affect the NFR control in Islamic banks. Questionnaire used as a tool to collect data. The effect of employees’ demographic characteristics on NFR control was tested and the effect of NFR procedures and systems on NFR control was tested. The results showed that the higher experience and educational levels showed higher positive attitudes on managing NFR control. Moreover, different procedures and systems used had positive effect on NFR control. The highest impact was for the management of NFR on NFR control in Islamic banks.
FULL TEXT PDF 1-8 ] DOI: 10.30566/ijo-bs/2018.234

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CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN JORDAN: AN ANALYSIS OF ANNUAL REPORTS OF LISTED COMPANIES EVIDENCE FROM 2010-2015
Nimer Al-Slihat; Amer Moh’d Al- Hazimeh, Bilal Nayef Zureigat

Abstract: 
In the new economy, companies try to convey to their stakeholders that they are a good investment and try to show the good value of the company via disclosure of information (corporate social responsibility) in the annual reports. This study examines the extent of corporate social responsibility practices amongst listed Jordanian companies at Amman Stock Exchange (ASE) for the period 2010-2016. The measurement of corporate social responsibility is based on the checklist which was selected from previous studies then refined the checklist to ensure its validity from experienced Jordanian accountants from Amman Stock Exchange (ASE). The finding of 50 companies reveals that Jordanian companies adopt corporate social responsibility on different types of information including Activities for workers Special activities to interact with the community and Activities consumer and environmental protection, although this corporate social responsibility disclosure might be considered low as the means of disclosure were (17%). More specifically, the mean disclosure for activities for workers, special activities and consumer and environmental protection information were (0.42%), (0.29%) and (0.22%), respectively. In addition, the results show that the highest corporate social responsibility disclosure was for the activities for workers information and the lowest was for the consumer and environmental protection information.
FULL TEXT PDF 1-6 ] DOI: 10.30566/ijo-bs/2018.232

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DIMENSIONS OF SERVICE QUALITY IMPACTING CUSTOMER SATISFACTION OF CONVENTIONAL TRANSACTION BANKING INDUSTRY IN OMAN
Tariq Mohammed Zayid Khawar; Asbi B. Ali

Abstract: 
This paper investigates the impact of two dimensions of service quality that empathy and reliability on the customer satisfaction in three conventional banks in Oman. The sample comprises 240 participants from these three conventional banks in Oman. The result of this study finds a significant and positive impact from the dimensions of service quality that empathy and reliability on the customer satisfaction in conventional banking industry in Oman.
FULL TEXT PDF 1-8 ] DOI: 10.30566/ijo-bs/2018.231