Publication:
Exploring Shariah Audit Practices in Zakat and Waqf Institutions In Malaysia

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cris.lastimport.scopus2024-12-07T10:19:29Z
cris.virtual.departmentUniversiti Sains Islam Malaysia
cris.virtual.departmentUniversiti Sains Islam Malaysia
cris.virtual.departmentUniversiti Sains Islam Malaysia
cris.virtual.departmentUniversiti Sains Islam Malaysia
cris.virtual.departmentUniversiti Sains Islam Malaysia
cris.virtual.orcid0000-0002-3173-2269
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cris.virtualsource.orcid8f487b37-df7b-45e4-aecf-3eb3aace635b
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dc.contributor.authorMuhammad Iqmal Hisham Kamaruddin
dc.contributor.authorZurina Shafii
dc.contributor.authorMustafa Mohd Hanefah
dc.contributor.authorSupiah Salleh
dc.contributor.authorNurazalia Zakaria
dc.date.accessioned2024-07-13T15:15:41Z
dc.date.available2024-07-13T15:15:41Z
dc.date.issued2023
dc.date.submitted2024-6-26
dc.descriptionJournal of Islamic Accounting and Business Research Volume 15, Issue 3, Pages 402 - 421
dc.description.abstractPurpose 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) with 38 zakat and waqf officers from 17 different zakat and waqf institutions in Malaysia was conducted. For reporting purposes, this study used a single-case study approach. The FGD was conducted and completed at the end of June 2021 via an online approach through Microsoft Teams. Findings The finding highlights the existing Shariah governance practices especially in terms of Shariah supervision roles, Shariah audit implementation in terms of Shariah audit scopes and common findings, Shariah audit competency, Shariah audit effectiveness especially the need for external Shariah audit function and Shariah audit issues and challenges faced in the implementation of Shariah audit practices. Practical implications The study findings and recommendations are useful for zakat and waqf institutions as well as the State Islamic Religious Councils to enhance Shariah audit practices in Malaysia. Originality/value This study is among the pioneer studies that explore Shariah audit practices in zakat and waqf institutions in Malaysia
dc.identifier.citationMuhammad Iqmal Hisham Kamaruddin, Zurina Shafii, Mustafa Mohammed Hanefah, Supiah Salleh, & Zakaria, N. (2023). Exploring Shariah audit practices in zakat and waqf institutions in Malaysia. Journal of Islamic Accounting and Business Research, 15(3). https://doi.org/10.1108/jiabr-07-2022-0190
dc.identifier.doi10.1108/JIABR-07-2022-0190
dc.identifier.epage421
dc.identifier.issn1759-0817
dc.identifier.issue3
dc.identifier.spage402
dc.identifier.urihttps://www.emerald.com/insight/content/doi/10.1108/JIABR-07-2022-0190/full/html
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/20650
dc.identifier.urihttps://www.scopus.com/record/display.uri?eid=2-s2.0-85150932977&origin=resultslist&sort=plf-f&src=s&sid=a22538244960f601f304e888d510bc28&sot=b&sdt=b&s=TITLE-ABS-KEY%28Exploring+Shariah+audit+practices+in+zakat+and+waqf+institutions+in+Malaysia%29&sl=129&sessionSearchId=a22538244960f601f304e888d510bc28&relpos=0
dc.identifier.volume15
dc.language.isoen_US
dc.publisherEmerald
dc.relation.ispartofJournal of Islamic Accounting and Business Research
dc.relation.issn1759-0817
dc.relation.journalJournal of Islamic Accounting and Business Research
dc.subjects Islamic accounting
dc.subjectWaqf institution
dc.subjectShariah audit
dc.subjectZakat institution
dc.titleExploring Shariah Audit Practices in Zakat and Waqf Institutions In Malaysia
dc.typetext::journal::journal article::research article
dspace.entity.typePublication
oaire.citation.endPage421
oaire.citation.issue3
oaire.citation.startPage402
oaire.citation.volume15
oairecerif.author.affiliationUniversiti Sains Islam Malaysia
oairecerif.author.affiliationUniversiti Sains Islam Malaysia
oairecerif.author.affiliationUniversiti Sains Islam Malaysia
oairecerif.author.affiliationUniversiti Sains Islam Malaysia
oairecerif.author.affiliationUniversiti Sains Islam Malaysia

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