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Author

Sofian Al-Hakim

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2 papers indexed here

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Review Open access Oct 2026

Organizational Values as a Moderator of External Funding and Financial Sustainability: Evidence from Muhammadiyah and ‘Aisyiyah Higher Education Institutions in Indonesia

Private higher education institutions in emerging economies rely heavily on tuition, and institutions owned by Islamic organizations must also align financial decisions with religious values. This study examined how financial autonomy, internal control and audit, and external funding are associated with perceived finan...

Sulaeman, Tajul Arifin, Yadi Janwari et al. · 0 citations
Open access Oct 2026

Integrating Al-‘Urf into Smart Contracts: Addressing Regulatory Challenges in Blockchain-Based Waqf Governance

The integration of blockchain technology into waqf system opens opportunities for transforming digital waqf governance by increasing transparency, efficiency, and accountability. Despite the potential, its implementation still faces Sharia compliance issues and regulatory challenges. Therefore, this study aims to exami...

Sofian Al-Hakim, Adang Sonjaya, Opik Rozikin et al. · 0 citations

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