Halal from Shariah Principles
In: Halal Governance and Management: Malaysia and ASEAN Countries – Intermediate to Advance (pp. 28-41). Negeri Sembilan: USIM Press, 2020
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In: Halal Governance and Management: Malaysia and ASEAN Countries – Intermediate to Advance (pp. 28-41). Negeri Sembilan: USIM Press, 2020
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In: Islamic Wealth and the SGDs: Global Strategies for Socio-Economic Impact (pp.393-420). Switzerland: Palgrave Macmillan (2021)
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In: International Journal of Banking and Finance, 15(2), 47-64
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In: International Journal of Management, Accounting and Economics, 6(4), 368-381, April 2019
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In: Contemporary Issues and Development in Islamic Social Finance (pp. 285-298). Negeri Sembilan: USIM Press, 2017
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In: Waqf Led Social Finance: Innovative Solutions to Modern Applications (pp. 218-233). London: Routledge (2021)
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In: Challenges and Impacts of Religious Endowments on Global Economics and Finance (pp. 281-300). Pennsylvania: IGI Global, 2020
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In: Handbook of Research on Theory and Practice of Global Islamic Finance (pp. 547-566). Pennsylvania: IGI Global., 2020
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In: Shariah Governance and Assurance in Islamic Financial Sectors (pp. 146-176). Negeri Sembilan: USIM Press, 2019
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In: International Journal of Nusantara Islam: IJNI, Band 6, Heft 1, S. 52-72
ISSN: 2355-651X
It is undeniable fact that waqf becomes as one of tools used in order to alleviate inequality among people especially Muslim community. Basically, waqf fund is raised from the public and managed by mutawalli under waqf institution. As the intermediate party between waqif and beneficiaries, waqf institution is accountable for the management of waqf funds and need to disclose sufficient information pertaining to waqf fund itself. Good disclosure practices by waqf institution should cover both financial and non-financial information for all related waqf activities, programs and projects conducted. This includes such as corporate information, strategic information, financial performance information, financial statement information and non-financial performance information. To examine such disclosure practices, intensive content analysis was employed on waqf reporting information which is waqf annual report from three selected awqaf institutions namely, Perbadanan Wakaf Selangor (PWS), Pusat Wakaf MAIWP Sdn Bhd (PWM) and Majlis Ugama Islam Singapura (MUIS). The results revealed that financial statement information was the highest disclosure practice by selected awqaf institutions when it scores 100% (385 out of 385 items), followed closely by strategic information 68.9% (62 out of 90 items), financial performance information 66.7% (80 out of 120 items), corporate information 61.7% (74 out of 120 items) and finally by non-financial performance information 37.5% (45 out of 120 items). Besides, several interesting and advanced disclosure practice by MUIS also highlighted and discussed as a benchmark for other awqaf institutions to disclose their waqf activities, programs and projects in the future.
In: Shariah Governance and Assurance in Islamic Financial Sectors (pp. 113-145). Negeri Sembilan: USIM Press, 2019
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In: International Journal of Academic Research in Accounting, Finance and Management Sciences, 9(4), 253-268, October 2019
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In: The Management of Waqf: Concept, Development and Issues (pp. 147-162). Negeri Sembilan: USIM Press, 2018
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In: Critical Readings in Islamic Social Finance. Vol.2, YTI Lecture Series (pp. 229-254). Negeri Sembilan: USIM Press, 2016
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In: Journal of Emerging Economies & Islamic Research, Band Vol.6, Heft No.3
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