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All Journal Al-'Adalah
Hadeel Saadoon Maarij
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Religion Law, Crime, Criminology & Criminal Justice

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Auditor Responsibility and Liability in Social Welfare Systems in the View of Islamic Jurisprudence Ainura MAMATOVA; Sardar Gul Amen Al JABBARI; Ghazi Abdulazeez Sulaiman BAG; Sami Hameed ABBAS; Abdullah Saeed ABDULLAH; Abdulrazzaq Tuama Hawas; Hadeel Saadoon Maarij; Ahmed Taher Kadhim; Rami Mohammed ABDULLAH
al-'adalah Vol 22 No 1 (2025): Al-'Adalah
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/adalah.v221.28213

Abstract

This phenomenological study aims to explore the dual responsibilities of auditors within the social welfare system while also examining the complex interplay between compliance with social welfare regulations and exposure to liability under Islamic jurisprudence. The study is contextualized within the context of social security fund legislation, where auditors are increasingly expected to maintain ethical behaviour that is compliant with Sharia law amidst an ambiguous regulatory framework. Using the Heckman selection model, the study examines the relationship between public entity ownership in social security funds and the risks arising from related compliance issues. The findings indicate a strong inverse correlation between auditors' choices of receiving remuneration and receiving disciplinary action. The robustness of the model convincingly demonstrates the pressing need for sound risk procedures and internal controls that align with Islamic finance values, which emphasize trust (amānah), responsibility (mas'ūliyyah), and accountability (hisbah). This article fills a gap in the literature on Islamic auditing, which emphasizes that auditors should act not only as enforcers of the law but also as moral agents protecting public welfare assets.
Capital Market Regulation Through Accounting Standards: A Critical Examination in Light of Fiqh Mu’āmalah (Islamic Economic Jurisprudence) Kurmanbekova Aziza; Rana Ahmed Majeed; Asaad Hamdi Muhammad; Fawzi Hussain Mohammed; Rozhgar Khorsheed Mahmud; Eman Abdel Moneim Mal Allah; Hadeel Saadoon Maarij; Ahmed Kalel Hasan Alzarkany; Nazim Younus Saleh
al-'adalah Vol 22 No 2 (2025): Al-'Adalah
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/adalah.v222.30004

Abstract

This article critically explores the impact of accounting standards on capital market regulation and highlights the extent to which they align with the principles of Islamic economic jurisprudence. Accounting standards are key instruments for promoting transparency, comparability, and accountability in financial reporting, which are central to traditional banking and Islamic finance. Using a mixed-methods approach encompassing empirical analysis, case studies, and a comparative framework, this study examines the effectiveness and limitations of accounting standards and practices in promoting fair and stable capital markets. The results indicate that international accounting standards have significantly enhanced investor confidence, liquidity, and market efficiency; however, several obstacles remain. This also applies to underlying factors, such as high implementation costs, inadequate enforcement of rights, and limited application, which often ignore the socio-ethical dimensions of Sharia (such as justice (ʿadl), public interest (maslahah), and uncertainty (gharar)). Furthermore, due to the subjectivity involved in financial reporting, a fair presentation of transactions may not always be apparent. This contradicts the Islamic requirements of full disclosure and fair dealing
Co-Authors Abdullah Saeed ABDULLAH Abdulrazzaq Tuama Hawas Ahmed Kalel Hasan Alzarkany Ahmed Taher Kadhim Ainura MAMATOVA Asaad Hamdi Muhammad Eman Abdel Moneim Mal Allah Fawzi Hussain Mohammed Ghazi Abdulazeez Sulaiman BAG Kurmanbekova Aziza Nazim Younus Saleh Rami Mohammed ABDULLAH Rana Ahmed Majeed Rozhgar Khorsheed Mahmud Sami Hameed ABBAS Sardar Gul Amen Al JABBARI