Waqf movement in Malaysia has a long history since the colonization era with plenty of innovations being practiced by waqf managers. The literatures have highlighted on the performance of waqf as a social finance instrument with transformational impacts to the economic wellbeing of the beneficiaries. There is a considerable gap between the cyclic impact on the transformation of waqf beneficiaries into donors that needs to be highlighted. The main aim of the study is to conceptualize and validate the beneficiaries-donors model which evolved from the perspective of mutual assistance (ta’awun) prosumers, consumerchant, and volunteer. The study adopts a three-phase qualitative approach. The proposed model on Benefidonors is the result of the first stage, which involved content analysis of literature data. Data was also obtained via Focus Group Discussions (FGD) in the second step of creating and confirming the model. Three different groups of participants, namely donors, beneficiaries, and mutawalli, participated in three different sessions of FGD using MS Teams. The third stage is model validation where the participants have validated the model through a few series of FGD. The participants were given a conceptual model to see whether the new term introduced, "Benefidonors," could be accepted or require further refinement. The new term coined, Benefidonors concept, suggests for a transformational cyclic impact of the major players in the waqf activism. The major output of this paper is the validated term “Benefidonors” which is a hybrid word, derived from the word, “Beneficiaries” and “Donors”. The “Benefidonors” promotes towards “share more”, “use more” and “donate more” for waqf ecosystem using the concept of mutual assistance (ta’awun) prosumers, consumerchant and volunteer. The finding of this research shows that the new term "Benefidonors," even though it is still emerging and requiring efforts for exposure and branding, is inherently practiced, being aware of and known in the community, but it needs a systematic design and strategic arrangement for further expansion.

The formation of quality work culture in the organization will only be achieved if employees practice comprehensive and positive work ethic and integrity. In order to improve the level of ethics and integrity, the focus should be on overall improvement in the organization not only at the grassroots but all up to the top level. Comprehensive involvement of all parties will significantly improve the integrity of the organization. Recognizing the importance of integrity as the core of quality staff development and higher organizational performance, this study is expected to help the public sector organization plan strategies to achieve a higher level of ethics and integrity. The corporate Integrity Assessment Questionnaire (CIAQ) was used to measure the implementation of the integrity system in a public sector organization. The questionnaires were distributed to 850 employees at the agency via e-survey. It was found that the level of ethics and integrity of the agency is at 74%. “Vision and goals” dimension shows the highest score which shows that the organization has given attention to ethics and integrity through its approach to ethics and integrity in the organization, including, its formal articulation of the underlying philosophy about ethical and moral conduct embedded by the organization. The lowest score of the “disciplinary action and reward” dimension indicates that the public sector organization needs to relook policies and guidelines for discipline and reward so that it is in line with best practice. Thus, the public sector organization needs to provide rewards and incentives to encourage ethical conduct and implement strict disciplinary action to punish unethical work conduct improve in terms of ethical communication, work culture, infrastructure, training and ethics education, discipline, and reward.

This paper examined the role of Shariah supervisory board (SSB) on internal Shariah audit effectiveness in Islamic financial institutions (IFIs) in Bahrain. The study employed two stages of data collection and analysis: review of the literature and structured interview with SSB and Head of internal Shariah audit departments deemed important within the IFIs, to examine the role of SSB on internal Shariah audit effectiveness. The paper concluded that Islamic agency theory could serve as a theoretical foundation to build the conceptual framework on internal Shariah audit effectiveness. In the light of the theory, it was proposed that internal Shariah audit effectiveness could be enhanced by their SSB, independence and experience. Due to the position of SSB as the ultimate oversight organ in the IFIs, the SSB could influence on internal Shariah audit effectiveness in IFIs. The research perspective, this is the first study using Islamic agency theory to examines the role of SSB on internal Shariah audit effectiveness in IFIs in Bahrain.