A Shari’ah-compliant framework for value creation: a case study of the State Islamic Religious Council / Norhayati Wahib ... [et al.]

• Main Authors: Wahib, Norhayati, Rosle, Nadiatul Akma, Abdul Malik, Hidayahtul Khusna, Ahmad Nadzri, Farah Aida, Syed Yusuf, Sharifah Norzehan
• Format: Article
• Language: English
• Published: Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA 2024
• Subjects: KBP Islamic law. Sharī'ah. Fiqh
• Online Access: https://ir.uitm.edu.my/id/eprint/105800/1/105800.pdf; https://ir.uitm.edu.my/id/eprint/105800/

This study developed a Shari’ah-compliant framework for evaluating and reporting value creation within the State Islamic Religious Council (SIRC) in Malaysia. The framework integrated conventional metrics with Islamic ethical principles, addressing the unique needs of Islamic organizations such as t...