Browsing by Topic Islamic accounting

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Showing results 18 to 23 of 23
  • professionalizing_role_shariah_auditors_malaysia_generate_economic_benefits_shahul.pdf.jpg
  • Journal Article

  • Professionalizing the role of Shari'ah auditors: how Malaysia can generate economic benefits

    • Authors: Najeeb, Syed Faiq; Mohamed Ibrahim, Shahul Hameed (2014)

  • The paper presents arguments on the need for inventing the profession of Shari'ah auditing and why Malaysia should take the lead to create an Association of Chartered Shari'ah Accountants and Auditors (ACSAA) that can result in long run economic benefits for the country. The paper also critically analyzes how accounting and auditing membership is being exported worldwide by few dominant players to generate economic benefits for their respective origin countries and how existing Islamic accounting and auditing qualification suppliers have failed to deliver and create holistic Shari'ah accountants/auditors required to serve in an ideal Islamic economy. The paper proposes 2 models throug...
  • shariah_auditing_islamic_financial_institutions_exploring_gap_between_desired_actual_shahul.pdf.jpg
  • Journal Article

  • Shariah auditing in Islamic financial institutions: exploring the gap between the "desired" and the "actual"

    • Authors: Kasim, Nawal; Mohamed Ibrahim, Shahul Hameed; Sulaiman, Maliah (2009-09-01)

  • Persistently high expectations from the operations of Islamic financial institutions (IFIs) appears to give way for a gap to exist between “what ought to be” shariah auditing and the current practice of shariah audit in IFIs in Malaysia. Sulaiman (2005) mentioned that “what ought to be desired (the desirable)” may not coincide with “what is actually desired (the desired)” and in consequent “what is actually desired” may not be the same as “the actual” practice. This paper aims to explore empirically the gap between “the desired” and “the actual” practice of shariah auditing in IFIs in Malaysia. It is found that there exists a gap between the two concepts in terms of certain issues dis...
  • shariah committee and shariah governance .pdf.jpg
  • Chapter in Book

  • Shariah committee and shariah governance framework: some evidence

    • Authors: Muhamad Sori, Zulkarnain; Ramadili Mohd, Shamsher Mohamad; Mohd Rasid, Mohamed Eskandar Shah (2015)

  • Over the last few decades, the Islamic financial system has shown a strong and improved performance, where the global total assets of the industry as of end 2014 has exceeding USD2.0 trillion or a compounded annual growth rate (GACR) of 17.4% between 2009 and 2014. The Malaysia International Islamic Financial Centre (MIFC) reported monumental issuances in sovereign sukuks by the governments of the UK, Senegal, Hong Kong, South Africa and Luxembourg ammounting to USD 115 billion.
  • chapter 9_shariah_committees_shariah_governance_Zulkarnain et al.jpg.jpg
  • Chapter in Book

  • Shariah committees and Shariah governance

    • Authors: Muhamad Sori, Zulkarnain; Ramadili Mohd, Shamsher Mohamad; Mohd Rasid, Mohamed Eskandar Shah (2019)

  • This chapter discusses some challenges of Shariah Committees In Islamic financial institutions in dispensing their responsibilities in mitigating the non-compliance risks. The concept of shariah governance has its foundation in the Qur'an and the Sunnah. Shariah (which literally means "the way") is the divinely ordained guidelines of conduct for Muslims in all aspects of their life, which includes financial matters. Any form of transaction, irrespective of financial or otherwise, must be free of any element of injustice to the transacting parties. For financial transactions, any elemerit or form of activity that could be construed as 'riba' or injustice to any of the participants in t...
  • the_gatekeeper_of_financial_truth.pdf.jpg
  • Chapter in Book

  • The "gatekeeper of financial truth" in Malaysian IFIs: some evidence

    • Authors: Ramadili Mohd, Shamsher Mohamad; Muhamad Sori, Zulkarnain; Mohd Rasid, Mohamed Eskandar Shah (2015)

  • The concept of Shariah governance has its foundation in the Qur'an and the Sunnah. Shariah (which literally means "the way") is the divinely ordained guidelines of conduct for Muslims in all aspects of their life, which includes financial matters. Any form of transaction, irrespective of financial or otherwise, must be free of any element of injustice to the transacting parties.
  • waqf_accounting_management_indonesian_waqf_institutions_ihsan_ibrahim.pdf.jpg
  • Journal Article

  • WAQF accounting and management in Indonesian WAQF institutions: the cases of two WAQF foundations

    • Authors: Ihsan, Hidayatul; Mohamed Ibrahim, Shahul Hameed (2011)

  • Purpose – The purpose of this study is to examine accounting and management practices in two Indonesian awqaf institutions. It intends to seek evidence with regard to how mutawallis discharge their accountability. Design/methodology/approach – Two case studies were undertaken on two awqaf institutions in Indonesia, i.e. ABC and XYZ waqf foundations. Data were collected through various methods, i.e. interviews, document reviews and direct observations. Findings – The findings show that ABC shows more efficient management and greater transparency and accountability than XYZ due to the presence of Islamically committed professionals in the former, despite the better accounting informat...

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Browsing by Topic Islamic accounting

Jump to: 0-9 A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
or enter first few letters:  
Showing results 18 to 23 of 23
  • professionalizing_role_shariah_auditors_malaysia_generate_economic_benefits_shahul.pdf.jpg
  • Journal Article

  • Professionalizing the role of Shari'ah auditors: how Malaysia can generate economic benefits

    • Authors: Najeeb, Syed Faiq; Mohamed Ibrahim, Shahul Hameed (2014)

  • The paper presents arguments on the need for inventing the profession of Shari'ah auditing and why Malaysia should take the lead to create an Association of Chartered Shari'ah Accountants and Auditors (ACSAA) that can result in long run economic benefits for the country. The paper also critically analyzes how accounting and auditing membership is being exported worldwide by few dominant players to generate economic benefits for their respective origin countries and how existing Islamic accounting and auditing qualification suppliers have failed to deliver and create holistic Shari'ah accountants/auditors required to serve in an ideal Islamic economy. The paper proposes 2 models throug...
  • shariah_auditing_islamic_financial_institutions_exploring_gap_between_desired_actual_shahul.pdf.jpg
  • Journal Article

  • Shariah auditing in Islamic financial institutions: exploring the gap between the "desired" and the "actual"

    • Authors: Kasim, Nawal; Mohamed Ibrahim, Shahul Hameed; Sulaiman, Maliah (2009-09-01)

  • Persistently high expectations from the operations of Islamic financial institutions (IFIs) appears to give way for a gap to exist between “what ought to be” shariah auditing and the current practice of shariah audit in IFIs in Malaysia. Sulaiman (2005) mentioned that “what ought to be desired (the desirable)” may not coincide with “what is actually desired (the desired)” and in consequent “what is actually desired” may not be the same as “the actual” practice. This paper aims to explore empirically the gap between “the desired” and “the actual” practice of shariah auditing in IFIs in Malaysia. It is found that there exists a gap between the two concepts in terms of certain issues dis...
  • shariah committee and shariah governance .pdf.jpg
  • Chapter in Book

  • Shariah committee and shariah governance framework: some evidence

    • Authors: Muhamad Sori, Zulkarnain; Ramadili Mohd, Shamsher Mohamad; Mohd Rasid, Mohamed Eskandar Shah (2015)

  • Over the last few decades, the Islamic financial system has shown a strong and improved performance, where the global total assets of the industry as of end 2014 has exceeding USD2.0 trillion or a compounded annual growth rate (GACR) of 17.4% between 2009 and 2014. The Malaysia International Islamic Financial Centre (MIFC) reported monumental issuances in sovereign sukuks by the governments of the UK, Senegal, Hong Kong, South Africa and Luxembourg ammounting to USD 115 billion.
  • chapter 9_shariah_committees_shariah_governance_Zulkarnain et al.jpg.jpg
  • Chapter in Book

  • Shariah committees and Shariah governance

    • Authors: Muhamad Sori, Zulkarnain; Ramadili Mohd, Shamsher Mohamad; Mohd Rasid, Mohamed Eskandar Shah (2019)

  • This chapter discusses some challenges of Shariah Committees In Islamic financial institutions in dispensing their responsibilities in mitigating the non-compliance risks. The concept of shariah governance has its foundation in the Qur'an and the Sunnah. Shariah (which literally means "the way") is the divinely ordained guidelines of conduct for Muslims in all aspects of their life, which includes financial matters. Any form of transaction, irrespective of financial or otherwise, must be free of any element of injustice to the transacting parties. For financial transactions, any elemerit or form of activity that could be construed as 'riba' or injustice to any of the participants in t...
  • the_gatekeeper_of_financial_truth.pdf.jpg
  • Chapter in Book

  • The "gatekeeper of financial truth" in Malaysian IFIs: some evidence

    • Authors: Ramadili Mohd, Shamsher Mohamad; Muhamad Sori, Zulkarnain; Mohd Rasid, Mohamed Eskandar Shah (2015)

  • The concept of Shariah governance has its foundation in the Qur'an and the Sunnah. Shariah (which literally means "the way") is the divinely ordained guidelines of conduct for Muslims in all aspects of their life, which includes financial matters. Any form of transaction, irrespective of financial or otherwise, must be free of any element of injustice to the transacting parties.
  • waqf_accounting_management_indonesian_waqf_institutions_ihsan_ibrahim.pdf.jpg
  • Journal Article

  • WAQF accounting and management in Indonesian WAQF institutions: the cases of two WAQF foundations

    • Authors: Ihsan, Hidayatul; Mohamed Ibrahim, Shahul Hameed (2011)

  • Purpose – The purpose of this study is to examine accounting and management practices in two Indonesian awqaf institutions. It intends to seek evidence with regard to how mutawallis discharge their accountability. Design/methodology/approach – Two case studies were undertaken on two awqaf institutions in Indonesia, i.e. ABC and XYZ waqf foundations. Data were collected through various methods, i.e. interviews, document reviews and direct observations. Findings – The findings show that ABC shows more efficient management and greater transparency and accountability than XYZ due to the presence of Islamically committed professionals in the former, despite the better accounting informat...