This paper aims to examine the financial performance and sustainability in Malaysian waqf private entity and corporations. Examining its performance and sustainability may be useful for determining perpetual life of waqf. Besides that, a waqf private entity and corporations frequently compare actual performance with standards or expectations to enhance the organizations achievements. Thus, by using ratio analysis, this study examines five years (2014-2018) annual reports of waqf private entity administered by Pusat Wakaf Majlis Agama Islam Wilayah Persekutuan Sdn. Bhd (PWMSB) and two waqf corporations Pusat Wakaf Selangor (PWS) and Wakaf An-Nur Corporation (WANCorp). The outcomes show that only one waqf corporation was economically feasible and perform acording to seven item. The discoveries give helpful experiences into the economically feasible and performance of waqf private entity and corporations feature the requirement for policy makers all over the Muslim countries generally and specifically for Malaysia to focus on the all encompassing responsibility of waqf foundations to guarantee waqf's efficient recovery. It is trusted that the outcomes and the suggestions of the examination would empower the money related announcing and responsibility of such foundations at a more significant level. 2020, Science and Engineering Research Support Society. All rights reserved. Keywords: Financial; Performance; Sustainability; Waqf; Private Entity; Corporations.

Purpose: This study presents an effort to identify and understand the impact of the coronavirus disease 2019 (COVID-19) pandemic on the graduate employability (GE) of Universiti Sains Islam Malaysia (USIM) final year students. It examines the readiness of USIM's final year students to the internship during the lockdown period, the readiness to join GE programs and also employment prospects in the future. Design/methodology/approach: A questionnaire survey was employed, and 1,445 USIM final year students participated in this study. Findings: The findings reveal that USIM final year students are ready to perform their internship even during the lockdown period. Besides, the students are also ready to join GE programs conducted by USIM, even while COVID-19 pandemic still currently occurs. Meanwhile, for the employment prospects in the future, results show that they believed that the employment prospects in the future after COVID-19 is low. In addition, academic background and internship areas exacerbate COVID-19's impact on the perceptions of USIM final year students on the employment prospects in the future. Originality/value: This study is believed to be a pioneering study in identifying the impact of COVID-19 on the GE. It also contributes by identifying students' readiness to perform their internship during lockdown period via work from home (WFH) approach as well as their perceptions on the employment prospects in the future. � 2020, Emerald Publishing Limited.

Purpose: This study aims to present an effort to construct a measurement instrument to capture Islamic accountability from “accountability for what” aspect. These measurement instruments are developed by considering both social and economic natures in Islamic organisations. Design/methodology/approach: This study defined the concept of Islamic accountability from the perspective of “accountability for what”. It is decomposed into specific items that suit an Islamic social enterprise (ISE). Next, these items are operationalised into scale items and re-composed empirically through factor analysis on data obtained from ISE stakeholders in Malaysia. Findings: This study successfully developed an Islamic accountability measurement instruments from the “accountability for what” perspective for ISE. A total of 25 items are recognised and validated under four accountability dimensions, namely, accountability for input, accountability for output, accountability for procedural and accountability for Islamic principles and values. Research limitations/implications: Not all measurement instruments are fit for every Islamic organisation type because of the different characteristics of Islamic organisations. Practical implications: Developed items can be used as part of Islamic accountability index, especially by ISE and other similar organisations to measure their accountability practices. Besides, these developed items can also be adopted for reporting purposes. In the case of Malaysia, respective government agencies, such as the Companies Commission of Malaysia, the Registry of Society, the Ministry of Entrepreneur Development as well as the Malaysia Institute of Accountant, should have a look at the developed items to be considered into their respective guidelines or standards. Originality/value: This study is believed to be a pioneering study in developing measurement instruments of Islamic accountability specific for ISE. It proposes measurement instruments of Islamic accountability that can be re-used for future research and is among the few studies of ISE.