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Keywords: Face validity
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Journal Articles
Journal of Islamic Accounting and Business Research 1–22.
Published: 03 July 2026
... validity index ( CVI ), modified Kappa statistic (K) and face validity index ( FVI ) analyses as the methods of assessment. The instrument was reviewed by an expert panel of 16 professionals from universities, zakat institutions and research institutes. The validation process covered 63 items across six...
