Purpose – The existence of internal control for Sharīʿah-compliance promotes reasonable assurance that the Islamic financial institution’s (IFI’s) objectives are achieved in the following categories, namely, the effectiveness and efficiency of operations, the reliability of financial...

Purpose The existence of internal control for Sharīʿah-compliance promotes reasonable assurance that the Islamic financial institution's (IFI's) objectives are achieved in the following categories, namely, the effectiveness and efficiency of operations, the reliability of financial reporting...

The article was design to measure the financial performance and sustainability in selected Malaysian institutions. Examining its performance and sustainability could be useful to assess waqf perpetual existence. Besides that, waqf institutions frequently compare actual performance with standards...

This study aims to explore current financial management practices covering governance and financial operation aspects in Islamic donation-based crowdfunding (DCF) in Malaysia. A series of interviews with six Islamic DCF platforms in Malaysia were conducted. For reporting purposes, this study...

The Board of Directors (BOD) is responsible for making strategic decisions within a company and holds significant influence over corporate social responsibility (CSR) policies and their disclosure. Furthermore, financial performance plays a vital role in this relationship, as a strong financial...

Societies have witnessed significant shifts in perceptions of gender diversity and gender equality. Consequently, researchers have increased interest in understanding the impact of board of director (BOD) gender diversity on various aspects of social and economic life, including corporate social...

Risk encroachment into Corporate Governance (CG) remains a continuous process that required an efficient and long-term solution. Using enterprise risk management (ERM) as a moderating variable on the relationship between board structures and corporate performance is remains an area unexploited...