Purpose: This study aims to examine and compare the current waqf governance practices in waqf institutions in Malaysia. Design/methodology/approach: This paper reviews professional documents and literature to propose a new and practical waqf governance measurement. Waqf governance measurements...

Purpose: The purpose of this study is to examine the role of financial governance practices in influencing both financial management and Islamic work ethic practices to affect Islamic social enterprises (ISEs) accountability. Design/methodology/approach: Questionnaires were administered to...

The main focus of shariah governance for an organization is to ensure that it is comply with shariah laws and regulations. Under Islamic finance industry, industry, shariah governance is being given attention due to rapid growth of this industry in the world. For Malaysia, the authority through...

The purpose of this study is to explain the justification behind the current Shariah screening methodology assessments used by KLSI, which differs from other major Shariah screening methodology around the world. Besides, this study is also attempts to investigate on the intention to entitle...

The aim of this study is to examine the current waqf reporting practices in selected waqf institution in Malaysia. For this, the study employs a case study method to analyze intervention of life events which is the waqf reporting practices itself. A focus group discussion method was adopted to...

The Islamic Social Enterprise (ISE) is increasingly gaining attention due to its flexibility to perform trading activities for income generation while at the same time offering societal contributions. The roles of ISE is greatly viewed from value-based perspective, where the ISE's objective is...

There has been an increased public interest in waqf institution transparency and accountability. The public has continued to demand the best standard of services and greater transparency from waqf institutions. Recent cases of frauds and financial manipulations by the management of faith-based...

It is undeniable fact that waqf becomes as one of tools used in order to alleviate inequality among people especially Muslim community. Basically, waqf fund is raised from the public and managed by mutawalli under waqf institution. As the intermediate party between waqif and beneficiaries, waqf...

This study aims at examining the impacts of internal control practices on financial accountability in Islamic non-profit organizations (NPOs) in Malaysia. Thus, this study applies an explanatory case study method to analyze intervention of life events which form the internal control practices....

The developments of social enterprise (SE) concept around the world have significantly impacted Islamic organizations' behavior and operation. Due to SE concept where both social and economic objectives are combined in a single entity, it has increased the complexity of Islamic organizations'...