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1-3 of 3
Keywords: Waqf institution
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Journal Articles
Journal of Islamic Accounting and Business Research (2025) 16 (1): 147–169.
Published: 03 October 2023
...Meshari Al-Daihani; Khadar Ahmed Dirie; Md. Mahmudul Alam; Ahmad Sufian Abdullah Purpose Cash waqf is a powerful financial instrument that deals with the issue of liquidity constraints in waqf institutions. While there are several models of cash waqf operating in different countries...
Journal Articles
Muhammad Iqmal Hisham Kamaruddin, Zurina Shafii, Mustafa Mohammed Hanefah, Supiah Salleh, Nurazalia Zakaria
Journal of Islamic Accounting and Business Research (2024) 15 (3): 402–421.
Published: 28 March 2023
...Muhammad Iqmal Hisham Kamaruddin; Zurina Shafii; Mustafa Mohammed Hanefah; Supiah Salleh; Nurazalia Zakaria Purpose This study aims to explore the current Shariah audit practices in zakat and waqf institutions in Malaysia. Design/methodology/approach A focus group discussion (FGD...
Journal Articles
Journal of Islamic Accounting and Business Research (2020) 11 (2): 400–427.
Published: 28 January 2020
... in the adoption of waqf accounting and reporting in waqf institutions; and how do institutional pressures influence the adoption of waqf reporting in Malaysia. Drawing on the work of DiMaggio and Powell and Scott of institutional theory, this paper provides empirical evidence...
