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Purpose -The purpose of this paper is to examine the extent of Maqasid Al-Shariah corporate social responsibility (CSR) disclosure of public listed companies of Shariah-compliant companies in Malaysia.Design/methodology/approach -Content analysis was used to construct the Maqasid Al-Shariah CSR disclosure index. Furthermore, the study used a checklist that covered four themes of CSR, namely environment, community involvement, human resource and product, and five elements of Maqasid Al-Shariah, namely, faith, human self, intellect, posterity and wealth.Findings -The findings of the study show that the level of Maqasid Al-Shariah CSR disclosure index is generally low. The study found that Shariah-compliant companies revealed more community-related theme and an intellect element in their annual reports for the year of the survey.Originality/value -This paper is one of few papers that has developed the Maqasid Al-Shariah CSR disclosure index that used the aforementioned four themes of CSR and five Maqasid Al-Shariah elements.

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Household debt has a detrimental effect on economic growth. Thus, this study examines the connection between household debt and growth in institutional quality. The impact of ,the relationship on economic growth is assessed using a bias-corrected least square dummy variable of 43 nations. We discovered that institutional quality enhances the role of household debt in sustaining economic growth. Household debt is significantly detrimental to growth when institutional quality is low. Its harmful effect can be lessened with medium institutional quality. Interestingly, higher household debt is beneficial in sustaining growth if accompanied by better institutional quality. Household debt and institutions reinforce each other towards sustaining economic stability for countries with higher institutional quality. The findings are expected to assist central banks and other government authorities in formulating the relevant institutional settings for ensuring economic sustainability, such as prudent debt management and macro-prudential policy. Future studies may consider empirical analysis on a distinct split sample of advanced and emerging economies and employ different estimator methods.

The introduction of Balanced Score Card (BSC) as one of the management accounting tool to measure the performance of companies in both aspect of financial and non-financial position has been predominantly used since 1992 and had resulted positive energies for the profit making companies. Hence, the extension of the BSC is also required to help the social business organisation in delivering their multiple bottom lines in the most effective ways and provide organisations a mechanism to track their performance holistically through both quantitative and qualitative information. The growing of Islamic Philanthropy Institutions (IPI) especially in Malaysia with the objective to promote social development based on the charitable activities has been acknowledged by the society. Therefore, in order to ensure the sustainability of these institutions, a proper measurement system is required to ensure the final goal of the institutions is achievable and successful. Thus, the objective of this paper is to formulate the main indicators and variables that are suitable to measure the IPIs based on BSC system in four main perspectives which are financial perspective, stakeholder's perspective, internal process perspective and learning and growth perspective. The uniqueness of the establishment of IPIs would require different indicators and variables which are more appropriate as compared with the profit sector organisations. The outcome of this study could provide clear picture and guidelines in designing a proper performance measurement system to be implemented by current IPIs in Malaysia in order to maintain the sustainability and competitiveness of this institutions in future.

This paper aims in understanding the graduates' mindset on how they design their initial career, either as job seekers (work in public or private sector) or job creators. It is due to the fact that the graduate unemployability in rising, owing to the COVID-19 pandemic. By using a qualitative research design, semi structured interviews were conducted to ten interviewees who were the fresh graduates from one of the tertiary institutions in Melaka, Malaysia. The results found that 80 percent of the interviewees prefer to be job seekers, while only 20 percent choose to be entrepreneurs. Despite of the rise in the gig economy, none of the interviewees have mentioned about working as a freelancer by engaging with gig works. These findings clearly indicate that the graduate unemployability will be worsened in the near future if the graduates' mindsets remain the same. Hence, the tertiary educational providers should look at this matter by instilling new mindsets consistent with the new norm, and offering more courses related to the entrepreneurship and skills-oriented courses in the near future.

For nearly 6 million young Malaysian in the labour force, Covid-19 will be especially damaging. They face the highest risk of unemployment. Their job opportunities will be severely curtailed by the contraction of the job market and with their comparatively lower incomes, many will struggle to feed their families. This study explores the conceptual framework on the impact of income shock on consumption spending among young household with debts. In this setting, the framework outlined the possible critical factors for suitable policy-formulation during Covid-19 for the government in sustaining the country's economic stability.