Sharia Governance in Islamic Financial Technology: A Systematic Literature Review and Future Research Agenda
DOI:
https://doi.org/10.61159/fw1aw377Keywords:
Sharia Governance, Islamic Financial Technology, Sharia Supervisory Board, Maqasid Al-Sharia, CIMOAbstract
Sharia governance has long been treated as an internal compliance apparatus built around the Sharia supervisory board, yet the digitalisation of Islamic finance has moved the object of governance beyond the boundaries of the conventional Islamic bank. This study reviews how the literature has framed Sharia governance in the context of Islamic financial technology and identifies the conceptual, contextual and methodological gaps that remain. Following the PRISMA protocol, 319 records were retrieved from Scopus and screened against publication window, journal quartile, duplication and abstract availability, yielding 86 studies published between 2015 and 2026. The corpus was coded thematically and organised through the Context, Intervention, Mechanism and Outcome logic. The results show a field geographically concentrated in Indonesia, Malaysia and the Gulf and Middle East and North Africa region, epistemologically dominated by agency theory, and methodologically weighted towards panel regression on secondary disclosure data, with quantitative designs accounting for 48.8 per cent of the classifiable corpus. Three findings stand out. The intervention repertoire remains structural, centred on board composition and disclosure, while technology enabled instruments are asserted rather than tested. The mechanisms documented in qualitative work, including fatwa repositioning, impression management and identity drift, indicate that compliance is negotiated rather than enforced, which the dominant quantitative apparatus cannot capture. Reported outcomes stop at financial performance, risk mitigation and disclosure quality, leaving maqasid oriented outcomes unmeasured. The study proposes a research agenda organised around hybrid governance design, algorithmic accountability and cross jurisdictional harmonisation.
References
Ab Ghani, N. L., Mohd Ariffin, N., & Abdul Rahman, A. R. (2023). The extent of mandatory and voluntary Shariah compliance disclosure: Evidence from Malaysian Islamic financial institutions. Journal of Islamic Accounting and Business Research. https://doi.org/10.1108/JIABR-10-2021-0282
Abdulrahman, Z., Ebrahimi, T., & Al-Najjar, B. (2023). Exploring the nexus between Islamic financial institutions Shariah compliance disclosure and corporate governance: New insights from a cross-country analysis. International Journal of Finance & Economics. https://doi.org/10.1002/ijfe.2891
Afdawaiza, A., Supriani, I., & Yusfiarto, R. (2025). Catalyzing Muslim women-owned halal SMEs: Aligning models of Islamic financial institutions and governmental involvement. Social Sciences & Humanities Open, 12, 102042. https://doi.org/10.1016/j.ssaho.2025.102042
Ahmed, I., Usman, A., Farooq, W., & Usman, M. (2021). Shariah board, web-based information and branding of Islamic financial institutions. Journal of Islamic Marketing, 13(3). https://doi.org/10.1108/JIMA-01-2020-0027
Akkas, E., & Al Samman, H. (2021). Are Islamic financial institutions more resilient against the COVID-19 pandemic in the GCC countries? International Journal of Islamic and Middle Eastern Finance and Management, 15(2). https://doi.org/10.1108/IMEFM-07-2020-0378
Al-Daghistani, S. (2016). Semiotics of Islamic Law, Maṣlaḥa, and Islamic Economic Thought. International Journal for the Semiotics of Law - Revue Internationale de Sémiotique Juridique. https://doi.org/10.1007/s11196-016-9457-x
Al Adawiyah, R. A., Adirestuty, F., Irsyad, S. M., Chazanah, I. N., Mulyani, Y. S., & Indrarini, R. (2025). Sustainability reporting and Sharia compliance in Islamic financial institutions: An empirical evaluation of emerging and developing countries. Journal of Islamic Accounting and Business Research. https://doi.org/10.1108/JIABR-11-2023-0402
Al Hammadi, M., Jimber-Del Río, J. A., Ochoa-Rico, M. S., Montero, O. A., & Vergara-Romero, A. (2024). Risk management in Islamic banking: The impact of financial technologies through empirical insights from the UAE. Risks, 12(2), 17. https://doi.org/10.3390/risks12020017
Alam, M. K. (2021). Rationality of fourth party in legitimacy theory: Shariah governance of Islamic financial institutions. Journal of Islamic Accounting and Business Research, 12(3). https://doi.org/10.1108/JIABR-08-2019-0154
Alamad, S., Hidayah, N. N., & Lowe, A. (2021). A shared boundary object: Financial innovation and engineering in Islamic financial institutions. The British Accounting Review, 53(3), 100958. https://doi.org/10.1016/j.bar.2020.100958
Algabry, L., Alhabshi, S. M., Soualhi, Y., & Othman, A. H. A. (2020). Assessing the effectiveness of internal Shariah audit structure and its practices in Islamic financial institutions: A case study of Islamic banks in Yemen. Asian Journal of Accounting Research, 6(1). https://doi.org/10.1108/AJAR-04-2019-0025
Alnsour, I. R. (2023). The effect of financial technology on Islamic banks performance in Jordan: Panel data analysis. International Journal of Data and Network Science, 7(4). https://doi.org/10.5267/j.ijdns.2023.8.011
Alnsour, I. R., Alghadi, M. Y., Ahmad, A. B., Alibraheem, M. H., Altahat, S. M., Al-Smadi, R. W., & Alshboul, K. Y. (2023). Islamic financial technology acceptance: An empirical study in Jordan. International Journal of Data and Network Science, 7(4). https://doi.org/10.5267/j.ijdns.2023.7.023
Alziyadat, N., & Ahmed, H. (2018). Ethical decision-making in Islamic financial institutions in light of Maqasid al-Sharia: A conceptual framework. Thunderbird International Business Review, 61(5). https://doi.org/10.1002/tie.22025
Aman, A. (2019). Islamic marketing ethics for Islamic financial institutions. International Journal of Ethics and Systems, 36(1). https://doi.org/10.1108/IJOES-12-2018-0182
Aribi, Z. A., Arun, T., & Gao, S. (2019). Accountability in Islamic financial institution. Journal of Islamic Accounting and Business Research, 10(1). https://doi.org/10.1108/JIABR-10-2015-0049
Ascarya, A. (2024). An investigation of waqf-based Islamic micro financial institution models to identify the most effective model for Indonesia. Journal of Islamic Accounting and Business Research. https://doi.org/10.1108/JIABR-12-2022-0325
Ascarya, A., Husman, J. A., & Tanjung, H. (2022). Determining the characteristics of waqf-based Islamic financial institution and proposing appropriate models for Indonesia. International Journal of Ethics and Systems. https://doi.org/10.1108/IJOES-01-2022-0001
Ascarya, A., & Sakti, A. (2022). Designing micro-fintech models for Islamic micro financial institutions in Indonesia. International Journal of Islamic and Middle Eastern Finance and Management, 15(2). https://doi.org/10.1108/IMEFM-05-2020-0233
Atçıl, A., & Markiewicz, C. (2024). Sharia and governance in Ottoman Egypt: The waqf controversy in the mid-sixteenth century. International Journal of Middle East Studies, 56(1). https://doi.org/10.1017/S0020743824000278
Ayedh, A. M., Mahyudin, W. A., Abdul Samat, M. S., & Muhamad Isa, H. H. (2019). The integration of Shariah compliance in information system of Islamic financial institutions: Qualitative evidence of Malaysia. Qualitative Research in Financial Markets, 13(1), 37–49. https://doi.org/10.1108/QRFM-05-2017-0042
Ayub, M., Hassan, M. K., & Saba, I. (2023). Revisiting the paradigm of Shariah governance of Islamic financial institutions. Journal of Islamic Accounting and Business Research. https://doi.org/10.1108/JIABR-04-2022-0110
Bechihi, O., & Nafti, O. (2025). Corporate governance and sharia board: Enhancing disclosure compliance in Islamic banks of MENA region. Journal of Financial Reporting and Accounting. https://doi.org/10.1108/JFRA-11-2024-0865
Berguiga, I., Ben Said, Y., & Adair, P. (2020). The social and financial performance of microfinance institutions in the Middle East and North Africa region: Do Islamic institutions outperform conventional institutions? Journal of International Development, 32(7). https://doi.org/10.1002/jid.3488
Bessais, S., Zakariyah, H., & Mohd Noor, A. (2024). The possibility of establishing an endowment (waqf) from the Islamic financial institutions provisioned funds in the United Arab Emirates. International Journal of Islamic and Middle Eastern Finance and Management, 17(6). https://doi.org/10.1108/IMEFM-12-2023-0466
Bishara, F. A. (2020). Histories of law and economic life in the Islamic world. History Compass. https://doi.org/10.1111/hic3.12612
Boulanouar, Z., Grassa, R., Naouar, A., & El Ammari, A. (2026). Does Sharia governance deter bank risk-taking? Evidence from profit-sharing accounts and board financial expertise. Journal of Financial Reporting and Accounting. https://doi.org/10.1108/JFRA-05-2025-0419
Chen, N., & Yu, M.-T. (2021). National governance and corporate liquidity in Organization of Islamic Cooperation countries: Evidence based on a Sharia-compliant liquidity measure. Emerging Markets Review, 47, 100800. https://doi.org/10.1016/j.ememar.2021.100800
Chen, N., & Yu, M.-T. (2023). Sharia compliance, national governance, and value of cash in Organization of Islamic Cooperation countries. Humanities and Social Sciences Communications, 10(1). https://doi.org/10.1057/s41599-023-01521-4
Darmansyah, D., Fianto, B. A., Hendratmi, A., & Aziz, P. F. (2020). Factors determining behavioral intentions to use Islamic financial technology. Journal of Islamic Marketing, 12(4). https://doi.org/10.1108/JIMA-12-2019-0252
Elamer, A. A., Ntim, C. G., Abdou, H. A., & Pyke, C. (2020). Sharia supervisory boards, governance structures and operational risk disclosures: Evidence from Islamic banks in MENA countries. Global Finance Journal, 46, 100488. https://doi.org/10.1016/j.gfj.2019.100488
Fersi, M., & Boujelbène, M. (2021). Financial and social efficiency analysis of Islamic microfinance institutions. International Journal of Emerging Markets, 18(4). https://doi.org/10.1108/IJOEM-02-2020-0197
Gharbi, L. (2016). A critical analysis of the use of fair value by Islamic financial institutions. Journal of Islamic Accounting and Business Research, 7(2). https://doi.org/10.1108/JIABR-10-2013-0037
Gouda, M. (2015). Stealing more is better: An economic analysis of Islamic law of theft. European Journal of Law and Economics. https://doi.org/10.1007/s10657-015-9499-7
Hidayah, N. N., Lowe, A., & De Loo, I. (2020). Identity drift: The multivocality of ethical identity in Islamic financial institution. Journal of Business Ethics, 171(3). https://doi.org/10.1007/s10551-020-04448-x
Hidayah, N. N., Lowe, A., & Woods, M. (2019). Accounting and pseudo spirituality in Islamic financial institutions. Critical Perspectives on Accounting, 61. https://doi.org/10.1016/j.cpa.2018.09.002
Hijazin, A., & Badwan, N. (2025). The impact of financial technology development (FinTech) on the profitability of conventional and Islamic banks listed on the Palestine Stock Exchange. Journal of the Knowledge Economy. https://doi.org/10.1007/s13132-025-02622-y
Hijriah, H. Y., Rusgianto, S., Kholidah, H., Herianingrum, S., & Md Sahiq, A. N. (2024). Critical development of Islamic financial technology ecosystem: Lesson learned from financial technology literature. Journal of Islamic Accounting and Business Research. https://doi.org/10.1108/JIABR-03-2024-0114
Islam, M. M., Islam, M. A., Hassan, M. S., & AlHalaseh, R. (2025). Effectiveness of board of directors and risk-taking: The mediating role of Shariah supervisory board of Bangladesh Islamic financial institutions. International Journal of Islamic and Middle Eastern Finance and Management, 18(3). https://doi.org/10.1108/IMEFM-04-2024-0204
Jabbar, S. F. A. (2020). Islamic financial institutions: Conduits for money laundering? Journal of Money Laundering Control, 23(2). https://doi.org/10.1108/JMLC-09-2019-0074
Jan, A. A., Lai, F.-W., & Tahir, M. (2021). Developing an Islamic corporate governance framework to examine sustainability performance in Islamic banks and financial institutions. Journal of Cleaner Production, 315, 128099. https://doi.org/10.1016/j.jclepro.2021.128099
Kamal, I. M. (2024). Ostensible PLS trading contracts: A comparative analysis of early usury circumventions in Judaism with contemporary Islamic financial institutions practices. Journal of Islamic Accounting and Business Research. https://doi.org/10.1108/JIABR-11-2023-0403
Kamla, R., & Haque, F. (2019). Islamic accounting, neo-imperialism and identity staging: The Accounting and Auditing Organization for Islamic Financial Institutions. Critical Perspectives on Accounting, 63. https://doi.org/10.1016/j.cpa.2017.06.001
Karbhari, Y., Benamraoui, A., & Hassan, A. F. S. (2023). Sharia boards, managerial strategies and governance practices in Islamic banks: A Goffmanesque discourse. Accounting, Auditing & Accountability Journal, 37(4). https://doi.org/10.1108/AAAJ-07-2017-3037
Kateb, F. E., Boulila Taktak, N., & Hassan, M. K. (2025). AAOIFI standards and income smoothing perspective in Islamic financial institutions (IFIs): A study of the MENA region. Journal of Islamic Accounting and Business Research. https://doi.org/10.1108/JIABR-12-2022-0350
Khalid, A. A., Haron, H., & Masron, T. A. (2018). Competency and effectiveness of internal Shariah audit in Islamic financial institutions. Journal of Islamic Accounting and Business Research, 9(2). https://doi.org/10.1108/JIABR-01-2016-0009
Khamisu, M. S., Yero, J. I., & Paluri, R. A. (2025). Modeling environmental, social, and governance (ESG) adoption enablers: The case of Islamic financial institutions. Journal of Financial Reporting and Accounting. https://doi.org/10.1108/JFRA-07-2024-0499
Khan, M. S., Rabbani, M. R., Hawaldar, I. T., & Bashar, A. (2022). Determinants of behavioral intentions to use Islamic financial technology: An empirical assessment. Risks, 10(6), 114. https://doi.org/10.3390/risks10060114
Kok, S. K. (2020). The branding of religious financial institutions in the UK: Conversations with market actors within the Islamic financial sector. Journal of Islamic Marketing, 12(4). https://doi.org/10.1108/JIMA-01-2020-0016
Liaqat, H., Ahmed, I., & Yousaf, S. U. (2024). An exploratory insight into religion based communication in Islamic financial institutions. Journal of Islamic Accounting and Business Research. https://doi.org/10.1108/JIABR-08-2023-0257
Madah Marzuki, M., Abdul Rahman, A. R., Marzuki, A., Ramli, N. M., & Wan Abdullah, W. A. (2021). Issues and challenges of IFRS 9 in Malaysian Islamic financial institutions: Recognition criteria perspective. Journal of Islamic Accounting and Business Research, 12(2). https://doi.org/10.1108/JIABR-04-2020-0100
Mahmad Robbi, A. A., Ishak, M. S. I., & Asni, F. (2024). Al-Siyasah al-Shariyyah’s consideration and its approach among the governors in Islamic financial institutions: A Malaysian’s experience. Journal of Islamic Marketing, 15(12). https://doi.org/10.1108/JIMA-05-2023-0155
Maryam, S. Z., Saleem, M., Ahmad, A., & Shaheen, W. A. (2025). Leveraging information systems for competitive advantage: A study of Islamic financial institutions innovativeness and agility for Fintech financing. Journal of Islamic Marketing. https://doi.org/10.1108/JIMA-07-2024-0299
Minaryanti, A. A., Fitrijanti, T., Sukmadilaga, C., & Mihajat, M. I. S. (2024). The role of Sharia governance in minimizing credit risk in Islamic banking: A systematic literature review. Journal of Islamic Accounting and Business Research. https://doi.org/10.1108/JIABR-11-2022-0301
Minaryanti, A. A., & Mihajat, M. I. S. (2023). A systematic literature review on the role of sharia governance in improving financial performance in sharia banking. Journal of Islamic Accounting and Business Research, 15(4). https://doi.org/10.1108/JIABR-08-2022-0192
Mohammed, N. F., Mohd Fahmi, F., & Ahmad, A. E. (2019). The need for Islamic accounting standards: The Malaysian Islamic financial institutions experience. Journal of Islamic Accounting and Business Research, 10(1). https://doi.org/10.1108/JIABR-12-2015-0059
Moher, D., Liberati, A., Tetzlaff, J., Altman, D. G., & Group, T. P. (2009). Preferred Reporting Items for Systematic Reviews and Meta-Analyses: The PRISMA Statement. PLoS Medicine, 6(7), e1000097. https://doi.org/10.1371/journal.pmed.1000097
Mukhlisin, M. (2020). Level of Maqasid ul-Shariah in financial reporting standards for Islamic financial institutions. Journal of Islamic Accounting and Business Research, 12(1). https://doi.org/10.1108/JIABR-03-2020-0090
Musleh Alsartawi, A., Reyad, S., & Madbouly, A. (2021). Shariah, presentation and content dimensions of Web 2.0 applications and the firm value of Islamic financial institutions in the GCC countries. Journal of Islamic Marketing, 13(9). https://doi.org/10.1108/JIMA-02-2019-0020
Mutamimah, M., Zaenudin, Z., & Bin Mislan Cokrohadisumarto, W. (2022). Risk management practices of Islamic microfinance institutions to improve their financial performance and sustainability: A study on Baitut Tamwil Muhammadiyah, Indonesia. Qualitative Research in Financial Markets, 14(5). https://doi.org/10.1108/QRFM-06-2021-0099
Nofianti, L., Mukhlisin, M., & Irfan, A. (2024). Cash waqf innovation in Islamic financial institutions and its governance issues, case studies: Indonesia, Malaysia, Türkiye. Journal of Islamic Accounting and Business Research.
Page, M. J., McKenzie, J. E., Bossuyt, P. M., Boutron, I., Hoffmann, T. C., Mulrow, C. D., & Moher, D. (2021). The PRISMA 2020 statement: An updated guideline for reporting systematic reviews. BMJ, 372, n71. https://doi.org/10.1136/bmj.n71
Poon, J. P. H., Chow, Y. W., Ewers, M., & Hamilton, T. (2021). Executives observance of zakat among Islamic financial institutions: Evidence from Bahrain and Malaysia. Journal of Islamic Accounting and Business Research, 12(4). https://doi.org/10.1108/JIABR-07-2020-0211
Prasojo, P., Yadiati, W., Fitrijanti, T., & Sueb, M. (2022). Exploring the relationship between intellectual capital and maqasid sharia-based performance: The moderating role of sharia governance. Journal of Islamic Marketing, 14(8). https://doi.org/10.1108/JIMA-07-2021-0226
Qoyum, A., Sakti, M. R. P., Thaker, H. M. T., & AlHashfi, R. U. (2022). Does the Islamic label indicate good environmental, social, and governance (ESG) performance? Evidence from sharia-compliant firms in Indonesia and Malaysia. Borsa Istanbul Review, 22(2). https://doi.org/10.1016/j.bir.2021.06.001
Qudah, H., Malahim, S., Airout, R., Alomari, M., Hamour, A. A., & Alqudah, M. (2023). Islamic finance in the era of financial technology: A bibliometric review of future trends. International Journal of Financial Studies, 11(2), 76. https://doi.org/10.3390/ijfs11020076
Ramadhan, T., Ismail, H., Khotimah, K., Maulana, M. R., & Durin, R. (2025). Distributive justice in the perspective of Islamic law and its implementation in shared property disputes. Al Hairy: Journal of Islamic Law, 1(1), 11–23. https://doi.org/10.64344/hry.v1i1.12
Rapi, M. Z. H., Hanif, M. F., Rohman, G. D., & Siraj, M. A. (2025). Decentralized finance (DeFi) for financial institutions: A sentiment analysis and Islamic perspective. Journal of Islamic Marketing, 17(7). https://doi.org/10.1108/JIMA-08-2024-0393
Rashid, A., Akmal, M., & Shah, S. M. A. R. (2023). Corporate governance and risk management in Islamic and conventional financial institutions: Explaining the role of institutional quality. Journal of Islamic Accounting and Business Research, 15(3). https://doi.org/10.1108/JIABR-12-2021-0317
Ridwan, R., & Mayapada, A. G. (2020). Does sharia governance influence corporate social responsibility disclosure in Indonesia Islamic banks? Journal of Sustainable Finance & Investment, 12(2). https://doi.org/10.1080/20430795.2020.1749819
Sanad, Z. (2024). Insights into financial reporting practices in the metaverse: Evidence from Islamic financial institutions in Bahrain. Journal of Islamic Marketing. https://doi.org/10.1108/JIMA-01-2024-0029
Shaamirova, S., & Saraç, M. (2024). Factors affecting financial engineering and product development in Islamic financial institutions. International Journal of Islamic and Middle Eastern Finance and Management, 17(5). https://doi.org/10.1108/IMEFM-09-2023-0341
Shahar, N. A., Nawawi, A., & Salin, A. S. A. P. (2020). Shariah corporate governance disclosure of Malaysian IFIS. Journal of Islamic Accounting and Business Research, 11(4). https://doi.org/10.1108/JIABR-05-2016-0057
Shahzad, M. A., Jun, D., Noor, G., & Zubair, A. (2020). Causation of halal food consumption in China. Journal of Islamic Marketing, 12(2). https://doi.org/10.1108/JIMA-07-2019-0153
Shamsudheen, S. V, & Chowdhury, M. A. F. (2020). Salesforce product knowledge in Islamic financial institutions: Development and validation of measurement scale. Journal of Islamic Marketing, 13(5). https://doi.org/10.1108/JIMA-05-2020-0138
Shamsudheen, S. V, & Mahomed, Z. (2022). Burdening effect of Shariah knowledge and sales performance in Islamic financial institutions: Does female salesforce perform better? Journal of Islamic Accounting and Business Research, 13(6). https://doi.org/10.1108/JIABR-12-2021-0319
Shamsudheen, S. V, & Muneeza, A. (2022). Depicting ethical dilemma in Islamic financial institutions: Addressing the gender heterogeneity. Eurasian Economic Review, 12(1). https://doi.org/10.1007/s40822-021-00196-z
Shamsudheen, S. V, Rosly, S. A., & Muneeza, A. (2023). Assessing ethical praxis of ethical (Islamic) financial institutions: A survey of empirical discoveries. International Journal of Law and Management, 65(5). https://doi.org/10.1108/IJLMA-11-2022-0256
Siddaway, A. P., Wood, A. M., & Hedges, L. V. (2019). How to do a systematic review: A best practice guide for conducting and reporting narrative reviews, meta-analyses, and meta-syntheses. Annual Review of Psychology, 70, 747–770. https://doi.org/10.1146/annurev-psych-010418-102803
Subramanian, N. (2017). Islamic Norms, Common Law, and Legal Reasoning: Muslim Personal Law and the Economic Consequences of Divorce in India. Islamic Law and Society, 24(3). https://doi.org/10.1163/15685195-00243p03
Swandaru, R., & Muneeza, A. (2022). Can fraud in Islamic financial institutions be prevented using high standards of shariah governance? International Journal of Law and Management, 64(6). https://doi.org/10.1108/IJLMA-07-2022-0162
Terminanto, A. A., & Ramadhan, T. (2025). Determinants of Murabahah Margin Income: A Study on Sharia Commercial Banks in Indonesia. Maaliyah: Journal of Islamic Economic Law and Islamic Finance, 1(1), 35–48. https://doi.org/10.61159/maaliyah.v1i1.534
Tumewang, Y. K., Supriani, I., Dewi, H. R., & Alam, M. K. (2023). An extended review on Sharia governance studies from 1985 to 2022. Journal of Islamic Accounting and Business Research. https://doi.org/10.1108/JIABR-11-2022-0319
Ullah, S., Harwood, I. A., & Jamali, D. (2016). Fatwa repositioning: The hidden struggle for Sharia compliance within Islamic financial institutions. Journal of Business Ethics, 149(4). https://doi.org/10.1007/s10551-016-3090-1
Yamaludin, S. M., Syed Alwi, S. F., Rosman, R., & Khamis, M. R. (2023). The role of zakat distribution on the sustainability of gharimin (genuine debtors) in Islamic financial institutions in Malaysia. Journal of Islamic Accounting and Business Research. https://doi.org/10.1108/JIABR-01-2023-0004
Yudaruddin, R. (2022). Financial technology and performance in Islamic and conventional banks. Journal of Islamic Accounting and Business Research, 14(1). https://doi.org/10.1108/JIABR-03-2022-0070
Yusoff, H., Mohd Azhari, N. K., & Darus, F. (2018). Effects of financial performance and governance on corporate social responsibility disclosure: Evidence from Islamic financial institutions in Malaysia. Global Journal Al-Thaqafah, 8(1), 57–72. https://doi.org/10.7187/GJATSI2018-04
Zainuldin, M. H., & Lui, T. K. (2020). Earnings management in financial institutions: A comparative study of Islamic banks and conventional banks in emerging markets. Pacific-Basin Finance Journal, 62. https://doi.org/10.1016/j.pacfin.2018.07.005
Zakiy, F. S., Falikhatun, F., & Fauziah, N. N. (2023). Sharia governance and organizational performance in zakat management organization: Evidence from Indonesia. Journal of Islamic Accounting and Business Research. https://doi.org/10.1108/JIABR-06-2023-0188
Zakiy, M., & Ramadhani, K. (2024). Linking perceived supervisor listening with OCBIP in Islamic financial institution: Multiple mediation approach. Journal of Islamic Accounting and Business Research. https://doi.org/10.1108/JIABR-09-2023-0291
Zebal, M. A. (2018). The impact of internal and external market orientation on the performance of non-conventional Islamic financial institutions. Journal of Islamic Marketing, 9(1). https://doi.org/10.1108/JIMA-03-2016-0024
