EDITORIAL BOARD Chairman YBhg. Datuk Dr. Yacob Mustafa Accountant General of Malaysia Deputy Chairman Deputy Accountant General (Corporate) Chief Editor Dr. D Joyce Christina Dharmaraj Deputy Director National Accounting Institute (IPN) Prof. Dr. Zakiah Saleh ProfessorUniversiti Malaya Prof. Dr. Zulkarnain Muhamad SoriProfessorInternational Centre For Education in Islamic FInance (INCEIF) Editors Dr. Shahril Baharim State TreasurySelangor of State Treasury Dr. Siti Alawiah SirajAssistant ProfessorInternational Islamic University Malaysia Dr. Murni SubrotoAccountant General's Departmentof Malaysia Dr. Saleh HashimAccountant General's Departmentof Malaysia Managing Editor Nor Azeema OmarPrincipal Assistant DirectorNational Accounting Institute (IPN) JOURNAL ADMINISTRATORS Pn. Hawariah IdrisDirector National Accounting Institute (IPN) Suzalina IbrahimSenior Assistant DirectorNational Accounting Institute (IPN) Amran AbdullahAssistant AccountantNational Accounting Institute (IPN) Muhammad Hazmi Harun Assistant Information Technology OfficerNational Accounting Institute (IPN) (Effective: 1 / 1 / 2022 - 31 / 12 / 2023)