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1-7 of 7
Keywords: Maqasid Shariah
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Journal Articles
Journal of Islamic Accounting and Business Research 1–19.
Published: 29 July 2026
..., reconciling theological perpetuity obligations with commercial sustainability through dynamic corpus preservation. Integrated hybrid models are shown to serve rather than contradict Maqasid Shariah in infrastructure financing contexts. Corresponding author Putri Reno Kemala Sari putrenoks@gmail.com...
Journal Articles
Journal of Islamic Accounting and Business Research 1–22.
Published: 03 July 2026
...-reliance and aligns with both the Sustainable Development Goals and Maqasid Shariah. The instrument provides practical tools for policymakers and institutions to improve impact measurement and strengthen zakat governance. Originality/value To the best of the authors’ knowledge, this study is the first...
Journal Articles
Hamdy Abdullah, Maslina Mansor, Wan Amalina Wan Abdullah, Sheikh Ahmad Faiz Sheikh Ahmad Tajuddin, Fahru Azwa Mohd Zain, Ahmad Monir Abdullah, Muhammad Faidhi Mohd Sharif
Journal of Islamic Accounting and Business Research 1–24.
Published: 24 March 2026
...Hamdy Abdullah; Maslina Mansor; Wan Amalina Wan Abdullah; Sheikh Ahmad Faiz Sheikh Ahmad Tajuddin; Fahru Azwa Mohd Zain; Ahmad Monir Abdullah; Muhammad Faidhi Mohd Sharif Purpose The study aims to explore the influence of organisational policies in line with the Maqasid Shariah on the cultivation...
Journal Articles
Marziana Madah Marzuki, Wan Zurina Nik Abdul Majid, Nur Kamaliah Azis, Romzie Rosman, Siti Dalina Tumiran
Journal of Islamic Accounting and Business Research (2025)
Published: 13 May 2025
...Marziana Madah Marzuki; Wan Zurina Nik Abdul Majid; Nur Kamaliah Azis; Romzie Rosman; Siti Dalina Tumiran Purpose This paper aims to explore how fraud risk management is practiced in Malaysia and to identify the role of Maqasid Shariah in deterring fraud cases. At the end, this study aims...
Journal Articles
Muhammad Iqmal Hisham Kamaruddin, Nurazalia Zakaria, Mustafa Mohd Mohd Hanefah, Zurina Shafii, Supiah Salleh
Journal of Islamic Accounting and Business Research (2025)
Published: 07 May 2025
...Muhammad Iqmal Hisham Kamaruddin; Nurazalia Zakaria; Mustafa Mohd Mohd Hanefah; Zurina Shafii; Supiah Salleh Purpose This study aims to explore the current Maqasid Shariah disclosure practices by a Malaysian Shariah-compliant company (ShCC) which known as Company S Berhad. Design/methodology...
Journal Articles
Hamdy Abdullah, Fahru Azwa Md Zain, Sheikh Ahmad Faiz Sheikh Ahmad Tajuddin, Nik Hazimi Mohammed Foziah, Muhammad Shahrul Ifwat Ishak
Journal of Islamic Accounting and Business Research (2025) 16 (1): 218–244.
Published: 06 December 2023
..., this paper aims to explore a novel approach of fusing McClelland’s needs theory (i.e. achievement, power and affiliation) with Maqasid Shariah. Design/methodology/approach This study adopts a theoretical research design. There will be a thorough literature study of McClelland’s theory, Maqasid Shariah...
Journal Articles
Journal of Islamic Accounting and Business Research (2023) 14 (3): 379–397.
Published: 09 September 2022
... enjoys an unspecified period for the repurchase of shares from cooperative as per his choice (Mohammed, 2016). In addition to these benefits, the cooperative arrangement is also fruitful in achieving Maqasid shariah through maintaining equilibrium between the monetary and real sector...
