Purpose: This study aims to investigate the direct and indirect effects of good governance and fraud prevention on the performance of Zakat institutions. Design/methodology/approach: A theoretical model was developed based on stakeholder theory, and data were collected from Indonesian Zakat...

Purpose: The purpose of this paper is to propose the conceptual relationship between competency and effectiveness of internal Shariah auditors in Islamic financial institutions (IFIs). Design/methodology/approach: Normative and theorizing based on the main sources of Islam, mainly Maqasid...