The Role of Non-sharia Studies in Enhancing Performance Efficiency Among Members of Sharia Supervisory Boards and Islamic Auditors in Islamic Banks: A Case Study of Islamic Banks
摘要
With the intent of enhancing the performance of Sharia Supervisory Boards and Islamic auditors in Islamic banks located in the Hashemite Kingdom of Jordan, this research sought to examine the potential of unconventional sciences. To conduct this study, a survey was developed consisting of 27 questions, which were grouped into three categories and explored various facets of unconventional sciences such as economic sciences, accounting and financial sciences, and foreign languages. The survey's dependability and credibility were evaluated, and a subset of 60 individuals were given the questionnaire, each of whom was drawn from all four Islamic banks operating in Jordan. A response rate of 71.6% was achieved, with 43 questionnaires collected. Utilizing SPSS, statistical methods were applied to the data gathered. The study unveiled crucial discoveries, with the most significant dimensions for boosting the effectiveness of Islamic auditors and Sharia Supervisory Boards members in Islamic banks found to be accounting and financial sciences. This ranked at the top with a mean score of 4.29, a standard deviation of 0.43, and an exceptionally high level. The supervisory abilities of the control apparatus overseeing the bank's operations are boosted by the familiarity of Sharia Supervisory Boards and Islamic auditors with unconventional sciences, resulting in increased confidence among stakeholders and owners, according to the study. In order to enhance their capabilities, the study suggests the implementation of qualifications, professional certifications, or training programs related to Islamic banking specifically for members of Sharia Supervisory Boards and Islamic auditors. Additionally, it is recommended that the number of staff in the Islamic banks’ audit department increase to maximize effectiveness in fulfilling their duties, while field Sharia audits are deemed necessary.