...Sri Sulistyowati; Dalila Daud; Eley Suzana Kasim Purpose This paper aims to propose a conceptual framework for operational auditing in Islamic banks by integrating Maqasid al-Shariah and Islamic Agency Theory. It aims to advance beyond conventional audit models focused solely on efficiency...

... for contemporary zakat assessment. The paper contributes to current scholarly debates on Islamic fiscal ethics by demonstrating the continued relevance of Maliki jurisprudential methodology in addressing emerging economic realities, zakat, Maqasid al-shariah, digital currencies, investment funds, Maliki...

... on the moderating effect of age. The research seeks to bridge the widely acknowledged intention–behavior gap in Islamic financial technology (fintech) adoption while grounding the study in Islamic theoretical foundations such as maqasid al-shariah and the religious duty of zakat as a social obligation...

... Limited 2025 Emerald Publishing Limited Licensed re-use rights only Artificial intelligence Zakat Waqf Islamic finance Tourism development Resource allocation Ethical AI Maqasid al-Shariah Zakat is crucial in wealth distribution and can be incorporated into tourism through...

...Nur Kamaliah Azis; Marziana Madah Marzuki; Wan Zurina Nik Abdul Majid; Romzie Rosman Purpose This study aims to investigate the relationship of safeguarding the value of human life based on Maqasid al-Shariah with the likelihood of fraudulent financial reporting (FFR). Design/methodology...

...Zamzulaila Zakaria; Zarina Zakaria; Intan Suryani Abu Bakar Purpose This study aims to discuss the roles of the accountant as a “business partner” who provides “value-added” services to the organisation; “value added” is conceptualised from the Maqasid Al-Shariah perspective. Design/methodology...

... is measured by Maqasid al-Shariah (in terms of the goals of the Islamic moral economy) index using a comprehensive evaluation framework. Islamic governance is represented by the improved Islamic Governance Score (IG-Score) index, which measures the quality of Islamic governance in Islamic banks...

...Hanudin Amin Purpose This study aims to investigate mustahiq business success using a newly developed index called asnaf muslimpreneur success index (AMSi). Design/methodology/approach Following Abu Zaharah theory of al-Maqasid al-Shariah, the authors developed the AMSi...