11 - 14 of 14 articles
The purpose of this paper looks into how the Islamic legal maxims (ILM) could provide a basis for Sharīʿah audit practices in assisting the institution’s managerial practice to achieve Maqasid al Shari’ah (MS).Design/methodology/approachThe findings of the study recorded in this paper are based...
This study aims to investigate whether a religious environment affects a firm capital structure.Design/methodology/approachThe authors use data from Saudi Arabia with a highly Islamic religious environment. The authors use an extreme bounds analysis (EBA), which provides a reliable analysis of...
The purpose of this study is to look at Zakat management and the crisis of confidence in the ability of the state and zakat agencies to dispense zakat to the rightful beneficiaries as mentioned in the Quran. Confidence is a very important element between the payers and collectors of zakat and...
This study aims to examine the factors influencing the intention to comply with business zakat in a developing country.Design/methodology/approachA sample of 700 small and medium scale businessmen was drawn using the random sampling method. A total of 524 responses was analyzed using the partial...
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