Tag: Accounting
Rental yield may serve as a benchmark for home financing pricing
What the study found The study found that rental yield may be used as a reference benchmark pricing for musyarakah mutanaqisah home financing, instead of relying on market interest rates. Why the authors say this matters The authors say Islamic financial products need a benchmark pricing that is free from interest-based borrowing and riba, and…
WAQF fund may support hypermarket development in Malaysia
What the study found The paper explores the potential of using a waqf fund, an Islamic charitable endowment, in hypermarkets as a high-impact business. The authors present this as a new dimension for the waqf fund and suggest involvement from the Islamic religious council and other parties in Malaysia. What the authors say this matters…
AI is increasingly integrated into audit workflows
Systematic review of AI applications in auditing examining machine learning, NLP, and RPA across 100 articles. Explores architecture, impacts, and barriers to adoption in audit workflows and.
