... accountability within Shariah audit practices. Design/methodology/approach Drawing on Islamic agency theory ( IAT ) and the principles of Maqasid al-Shariah, this study adopts an interpretive qualitative approach. Data were collected through in-depth interviews with governance actors – including internal...

... and the integration of Maqasid al-Shariah to ensure fairness and sustainability. The findings emphasize the behavioural transformation needed to shift from profit-centric capitalism towards a more inclusive and ethically grounded financial system. Research limitations/implications This study is limited...

...Roshima Said; Khairunnisa Abd Samad; Noor Zahirah Mohd Sidek; Nurul Fatihah Ilias; Noorain Omar Purpose The purpose of this paper is to examine the extent of Maqasid Al-Shariah corporate social responsibility (CSR) disclosure of public listed companies of Shariah-compliant...

...Md. Mahmudul Alam; Salwana Hassan; Jamaliah Said Purpose – This study aims to examine the role of Islamic microcredit programs based on the achievement of Maqasid Al-Shariah. Past studies have evaluated the role of microcredit programs using the conventional assessment approach. However...