Agbodjo, Serge, Kaouther Toumi, and Khaled Hussainey. “Accounting Standards and Value Relevance of Accounting Information: A Comparative Analysis between Islamic, Conventional and Hybrid Banks,” 2020.
———. “Accounting Standards and Value Relevance of Accounting Information: A Comparative Analysis between Islamic, Conventional and Hybrid Banks.” Journal of Applied Accounting Research 22, no. 1 (2021): 168–93. https://doi.org/10.1108/JAAR-05-2020-0090.
Alam, Md Kausar, and Muhammad Shahin Miah. “Do Islamic Banks Use Institutional Theory in the Light of Shariah Governance? Empirical Evidence from a Muslim Dominant Country.” Heliyon 10, no. 2 (2024): e24252. https://doi.org/10.1016/j.heliyon.2024.e24252.
Elhalaby, Sherif, Adel Sarea, Awwad Alnesafi, and Mujeeb Saif Mohsen Al-Absy. “The Adoption of AAOIFI Standards by Islamic Banks: Understanding the Microeconomic Consequences.” Economies 11, no. 2 (2023): 1–22. https://doi.org/10.3390/economies11020039.
Firmansyah, Amrie, Lestari Kurniawati, Desrir Miftah, and Tjahjo Winarto. “Jurnal Akuntansi Dan Auditing Indonesia Investor Response to the Implementation of IFRS 9 in Indonesian Banking Companies.” Jurnal Akuntansi Dan Auditing Indonesia 27, no. 2 (2023): 119–28. https://doi.org/10.20885/jaai.vol27.iss2.art1.
Kusnan. “Comparison Between IFRS and AAOIFI Standard on Financial Report.” Jurnal Tabarru’ : Islamic Banking and Finance 8, no. 1 (2025): 179–92. https://doi.org/10.25299/jtb.2025.vol8(1).22710.
Li, Yingwu, Chunji Chen, and Yaping Yuan. “Evolving the Job Demands-Resources Framework to JD-R 3.0: The Impact of after-Hours Connectivity and Organizational Support on Employee Psychological Distress.” Acta Psychologica 253, no. January (2025). https://doi.org/10.1016/j.actpsy.2025.104710.
Marzuki, Marziana Madah, Abdul Rahim Abdul Rahman, Ainulashikin Marzuki, Nathasa Mazna Ramli, and Wan Amalina Wan Abdullah. “Issues and Challenges of IFRS 9 in Malaysian Islamic Financial Institutions: Recognition Criteria Perspective,” 2020.
Maulana, Nora, Mukhtasar, Muhammad Ghafur Wibowo, Razali, and Safwan. “Transformasi Pasar Modal Syariah Indonesia: Menavigasi Tantangan Digitalisasi Dan Inklusi Keuangan Di Era 5.0.” Jurnal Iqtisaduna 10, no. 2 (2024): 447–69. https://doi.org/10.24252/iqtisaduna.v10i2.52677.
Maulana, Nora, Razali, Safwan, Zahrum N, and Muhamad Tarmizi bin Shamshul Arif. “The Principles of Balance and Justice in Islamic Financial Institutions in Aceh: Opportunities, Challenges, and Strategies.” Al-Karim: International Journal of Quranic and Islamic Studies 2, no. 2 (2024): 225–40. https://doi.org/10.33367/al-karim.v2i2.6041.
Menne, Firman, La Ode Hasiara, Adil Setiawan, Palipada Palisuri, Andi Mattingaragau Tenrigau, Waspada Waspada, Juliana Juliana, and Nurhilalia Nurhilalia. “Sharia Accounting Model in the Perspective of Financial Innovation.” Journal of Open Innovation: Technology, Market, and Complexity 10, no. 1 (2024): 100176. https://doi.org/10.1016/j.joitmc.2023.100176.
Meslier, Céline, Tastaftiyan Risfandy, and Amine Tarazi. “Islamic Banks’ Equity Financing, Shariah Supervisory Board, and Banking Environments.” 2020, n.d.
Mnif, Yosra, and Marwa Tahari. “The Effect of Compliance with AAOIFI Standards on Financial Performance of Islamic Banks,” 2023.
Mulyadi, Nur Afifah Kumalasari. “Study Empiris Penilaian Laporan Keuangan Bank Syariah Di Indonesia Berdasarkan Standar IFRS Dan AAOFI.” Jurnal Akuntansi 5, no. 2 (2019): 46–63. https://doi.org/10.35906/ja001.v5i2.536.
Salazar, Yadira, Paloma Merello, and Ana Zorio-Grima. “IFRS 9, Banking Risk and COVID-19: Evidence from Europe.” Finance Research Letters 56, no. January (2023): 104130. https://doi.org/10.1016/j.frl.2023.104130.
Sugiyono. Metode Penelitian Kuantitatif (Edisi Ke-3). 3rd ed. Bandung: Alfabeta, 2022.
