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Keywords: Maqāṣid al-Sharīʿah
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Journal Articles
Journal of Islamic Accounting and Business Research (2025) 16 (7): 1265–1282.
Published: 26 December 2023
... lowest. In this context, the aim of this study is to highlight the risks associated with financial technologies (FinTech) to prepare the Islamic finance sector to serve the economic ideals of Maqāṣid al-Shariah in financial inclusion and profit and loss sharing. The main research question...
Journal Articles
Journal of Islamic Accounting and Business Research (2023) 14 (8): 1152–1166.
Published: 26 January 2023
... interaction based on managerial doctrines and practices. This paper aims to explore the tension between the Maqāṣid hierarchy and managerialism by evaluating the Sharīʿah requirements in the Islamic Financial Services Act (IFSA) 2013 of Malaysia from the Maqāṣid al-Sharīʿah perspective...
Journal Articles
Journal of Islamic Accounting and Business Research (2022) 13 (4): 714–735.
Published: 04 March 2022
...Wan A'tirah Mahyudin; Romzie Rosman Purpose This study aims to systematically explore the approaches used by previous studies in measuring the performance of Islamic banks based on maqāṣid al-Sharīʿah. Design/methodology/approach The data obtained in this study were derived from...
