This study aims at identifying the commitment of the Islamic banks working in Jordan to social responsibility as well as the indenturing of the accounting standards to the Islamic banks to disclose their social responsibility in their financial statements. The population of the study consisted of the managers and assistants of the Islamic banks" branches working in Jordan or their deputies as a random sample was chosen from said population. (35) Questionnaires were distributed from which (30) questionnaires were recollected rating at (86%) of the study sample. The most important results of the study were that the Islamic banks perform their social responsibilities towards the local community in which they work in addition to the fact that the Islamic accounting standards care for accounting disclosure for the social dimension in the financial statements of the Jordanian Islamic banks in a periodical and organized manner. The study presented several recommendations such as the necessity of embedding social information in the basic financial statements and revealing the amounts of Zakat and donations in separate items in the income statement, the granted goodwill loans statement and due Zakat amounts.
This study aims to identify the impact of the application of Activity Based Costing (A.B.C.) in the pricing of banking services in the Jordanian commercial banks, and to achieve the objectives of this study a questionnaire was designed and analyzed by (SPSS) program, was used descriptive statistics mean, standard deviation and percentages, as well as use the T-test to test the hypothesis of the study. One of the most important results of the study that the (A.B.C.) system helps in pricing and in compute cost of the banks services.The study recommended that it has to update the hardware and software to suit the (A.B.C.) system, as well as the need to train workers in the Jordanian commercial banks in supervisory positions for the application and implementation of the (A.B.C.) system to help in operations costing and pricing of banking services.
This study aims at identifying the internal control components at the Jordanian Ministry of Justice (North Province) as well as identifying the role of those components in maintaining public funds and measuring the impact of said role. The study population consisted of all the workers of the accounting and internal control departments at the Jordanian Ministry of Justice (North Province) who counted (81) employees. The study sample was chosen from that population where (70) questionnaires were distributed, (66) questionnaires were retrieved and (3) questionnaires were excluded for the reason of short information which made the study sample reach at (63) male and female employees at the rate of (%90) of the study population. Of the most prominent results of the study is that there is a role of the internal control components at the Jordanian Ministry of Justice (North Province) in the maintenance of public funds in a medium level. Moreover, the internal control context received the highest arithmetic mean in maintaining public funds as a component of internal control at the Jordanian Ministry of Justice (North Province); monitoring, as an internal control component, attained the highest effect in comparison with the other internal control components, while the least effect was for the component of the internal control environment. The study produced several recommendations most significantly the importance of concentrating on internal control in general to elevate its efficiency in maintaining the public funds at the Jordanian Ministry of Justice (North Province).
The current study aims to define the role of internal control components on financing activities in Jordan Islamic Bank. The study population was made of all the funding granting committees' employees in Jordan Islamic Bank (North region); (48) employees in (2017). The study sample included the study population as a whole, but due to the absence of some employees, the study sample was made of (40) employees as a result. To accomplish the study objectives, both; the descriptive and analytical approaches have been used, besides (T-test) and simple linear regression analysis. The study reached several results, the most important among them were: there is a statistically significant role for the internal control components on the financing activities in Jordan Islamic Bank (North region) at Sig. (α≤0.05), with a high level. there is a statistically significant role for the internal control environment over the financing activities in Jordan Islamic Bank (North region) with a very high level at Sig. (α≤0.05), there is a statistically significant role for the internal control activities accredited by the internal control committees over the financing activities in Jordan Islamic Bank (North region) with a very high level at Sig. (α≤0.05), there is a statistically significant role for the communication and information system applied by the internal control committees over the financing activities in Jordan Islamic Bank (North region) with a very high level at Sig. (α≤0.05), there is a statistically significant role for the follow-up system adopted by the internal control committees over the financing activities in Jordan Islamic Bank (North region) with a very high level at Sig. (α≤0.05), and there is a statistically significant role for the risk assessment system applied by the internal control committees over the financing activities in Jordan Islamic Bank (North region) with a medium level at Sig. (α≤0.05). Based on these results, the researcher recommended the importance of developing the internal control environment and increasing its efficiency, besides, maintaining the quality of policies and procedures that helps guaranteeing executing the management views and developing the risk assessment system.
The study aimed at identifying the impact of legal and social factors on the increase of tax evasion in Jordan. The researchers have applied the descriptive approach for the theoretical framework, and the analytical approach for testing the study's hypotheses to achieve the objective of the study. A questionnaire has been developed and distributed over a random sample of the study's population composed of the sales and income tax auditors. (75) Questionnaires were distributed, (72) were retrieved and (2) were excluded; that is (93.3%) of the distributed questionnaires. results revealed that there are a positive relationship between Legal factors (the lack of corporate governance, The lack of severity of penal system, The lack of clarity of law provisions and their gaps), and social factors (The lack of taxpayer's loyalty to the state, The unjust of tax system , The societies admirable view for evaders) and increase the cases of tax evasion. Therefore, the study recommended reviewing tax legislations, and emphasizing the commitment to corporate governance to reduce tax evasion.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.