Repository logo
  • English
  • Català
  • Čeština
  • Deutsch
  • Español
  • Français
  • Gàidhlig
  • Italiano
  • Latviešu
  • Magyar
  • Nederlands
  • Polski
  • Português
  • Português do Brasil
  • Srpski (lat)
  • Suomi
  • Svenska
  • Türkçe
  • Tiếng Việt
  • Қазақ
  • বাংলা
  • हिंदी
  • Ελληνικά
  • Српски
  • Yкраї́нська
  • Log In
    New user? Click here to register.Have you forgotten your password?
Repository logo
    Communities & Collections
    Research Outputs
    Fundings & Projects
    People
    Statistics
  • English
  • Català
  • Čeština
  • Deutsch
  • Español
  • Français
  • Gàidhlig
  • Italiano
  • Latviešu
  • Magyar
  • Nederlands
  • Polski
  • Português
  • Português do Brasil
  • Srpski (lat)
  • Suomi
  • Svenska
  • Türkçe
  • Tiếng Việt
  • Қазақ
  • বাংলা
  • हिंदी
  • Ελληνικά
  • Српски
  • Yкраї́нська
  • Log In
    New user? Click here to register.Have you forgotten your password?
  1. Home
  2. Staff Publications
  3. Other Publications
  4. Issues and Challenges in Developing Shariah Governance and Shariah Audit in Islamic Cooperatives
 
  • Details
Options

Issues and Challenges in Developing Shariah Governance and Shariah Audit in Islamic Cooperatives

Journal
Journal of Muwafaqat
Date Issued
2023
Author(s)
Nur Amni Mahmud Sabri
Supiah Salleh 
Universiti Sains Islam Malaysia 
Muhammad Iqmal Hisham Kamaruddin 
Universiti Sains Islam Malaysia 
Zurina Shafii 
Universiti Sains Islam Malaysia 
Mustafa Mohd Hanefah 
Universiti Sains Islam Malaysia 
Nurazalia Zakaria 
Universiti Sains Islam Malaysia 
DOI
10.53840/muwafaqat.v6i2.156
Abstract
The development of Shariah governance and audit in Islamic Cooperatives in Malaysia is one of the primary concerns since some issues were raised throughout the process. Islamic cooperatives in Malaysia are regulated by Suruhanjaya Koperasi Malaysia (SKM), which aims to encourage the growth of cooperatives that comply with Shariah. Islamic cooperatives operate their business under supervision from SKM regarding governance and Shariah perspective. The development of Shariah governance and Shariah audit support the Shariah compliance system that already operates in most Islamic institutions. During the Shariah governance and audit process, some issues are addressed during the development, which involves guidelines, Shariah auditor competency, staff skills, and governance and Shariah audit of the cooperative sector. The study’s approach included an interview with practitioners from cooperatives, auditors, and experts in the industry. This paper aims to identify the issues and challenges of Shariah governance and Shariah audit in the Islamic cooperative sector. The study will contribute to one of the key critical elements in strengthening the Shariah governance and Shariah audit in the cooperative sector
Subjects

Shariah audit, Sharia...

File(s)
Loading...
Thumbnail Image
Name

Issues and Challenges in Developing Shariah Governance and Shariah Audit in Islamic Cooperatives.pdf

Size

225.36 KB

Format

Adobe PDF

Checksum

(MD5):ed8f98fbc7d242beaa5ea8aab152d565

Welcome to SRP

"A platform where you can access full-text research
papers, journal articles, conference papers, book
chapters, and theses by USIM researchers and students.”

Contact:
  • ddms@usim.edu.my
  • 06-798 6206 / 6221
  • USIM Library
Follow Us:
READ MORE Copyright © 2024 Universiti Sains Islam Malaysia