... ( IT ) and human capital theory ( HCT ), to assess the challenges in fulfilling these needs, and to develop recommendations for enhancing governance and accountability. Design/methodology/approach This study adopts doctrinal legal research with qualitative secondary data analysis as the methodology to examine...

...Mohamed Zakaria Fodol; Erhan Akkas; Mohamad Handi Khalifah; Hakan Aslan Purpose This study aims to investigate the socioeconomic impact of sukuk financing on unemployment and government education expenditure in six countries: the United Arab Emirates, the UK, Indonesia, Malaysia, Saudi...

... compliance when choosing between a standalone Islamic banking CBS (IB-CBS) and an Islamic banking module (IB-Module) within a conventional banking CBS (CB-CBS). The research analyses the technological, operational and governance aspects of CBS adoption. Design/methodology/approach This study uses...

...Jabran Jasni; Sharfizie Mohd Sharip; Dalila Daud; Siti Sara Ibrahim; Nor’Azurah Md Kamdari Purpose This study aims to examine the role of transformational leadership in the governance of waqf institutions through the lens of RAHMAH practices introduced by the Malaysian government...

... to examine the historical foundations of Zakat, aiming to offer an effective solution for poverty management. The method involves reading, collecting and compiling historical materials about the philosophical concepts of Zakat and governance during the era of prophet Mohammad ( PBUH ) and his Caliphs...

... such as Shariah governance, financial resilience, ethical dimensions and customer-centric frameworks. The MPA offers detailed insights, narrating a journey from the foundational principles of IF to its current challenges and opportunities. This journey covers harmonizing religious beliefs with contemporary...

...Vidia Gati; Iman Harymawan; Mohammad Nasih Purpose This study aims to examine the relationship of Indonesia’s Sharia Stock Index (ISSI) firms on environmental, social and governance (ESG) disclosure. This study is interesting because ISSI firms are supposed to comply with Islamic values...

... and 1,110 Sukuk rating announcements from 2009 to 2014 were analysed using generalized ordered logit regressions approach. Firm financial characteristics, corporate governance attributes, macroeconomic factors and Sukuk structures (debt or equity based) were among the important determinants used to explain...

... the years 2015 to 2019. A descriptive (Observational design) data analysis approach is used in comparing both I-REITs by focusing on five different variables that include: portfolio, governance, financial performance, Shariah compliance and risk management. Findings The findings offer evidence of key...

... addressing specific issues revolving around seven dimensions of governance quality – using the Malaysian Rating Corporation’s (MARC’s) governance rating guidelines for Islamic financial institutions (IFIs). Interviewees’ responses were assigned composite scores. Findings Malaysia’s takaful...

... these properties, it is essential for the councils to have a proper reporting. Unfortunatley, this is not the case in the present situation for waqf. It was found that there is a lack of reporting on waqf matters. The purpose of this paper is to explore how the Islamic governance can contribute...

... suggest the need to enhance disclosure on Shariah compliance in the SC reports and to further strengthen the role of the SC members. As Shariah governance mechanisms, both the SC reports and SC members can be utilised to enhance the identity of Islamic businesses and fulfils...

...Norazlina Abd. Wahab; Abdul Rahim Abdul Rahman Purpose This paper aims to present a conceptual model on the efficiency and governance of zakat institutions that are responsible in collecting, managing and distributing zakat in Malaysia. Zakat is an Islamic religious “tax...

...Mervyn K. Lewis Purpose The purpose of this paper is to examine the nature and structure of Islamic investment funds and evaluate their governance. Design/methodology/approach The methodology employed is the conceptual framework of Islamic economics. Findings It is found that Islamic...