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Shariah Advisory Committee

Dr. Muhammad Iqmal Hisham Kamaruddin

Dr. Muhammad Iqmal Hisham Kamaruddin is a prominent scholar specializing in Islamic finance, Shariah audit, and Islamic social enterprises. He holds a Ph.D. in Accounting from Universiti Kebangsaan Malaysia, with a dissertation focused on “Financial Management, Financial Governance, and Accountability in Islamic Social Enterprises (ISE) in Malaysia.” He also has a Master’s in Economics and Muamalat Administration and a Bachelor’s in Accountancy, both from Universiti Sains Islam Malaysia (USIM), graduating with first class honors.

Dr. Iqmal’s academic expertise lies in Islamic accounting, with a particular emphasis on accounting for Islamic financial institutions, social enterprises, and Shariah audit. He is a Certified Professional Shariah Auditor (CPSA), accredited by the Finance Accreditation Agency (FAA), and has undergone rigorous Shariah audit training.

Professionally, he is a Senior Lecturer at USIM’s Faculty of Economics and Muamalat, where he also serves as Deputy Director of the Centre for Community Engagement & Industrial Networking (PLiMJI). Dr. Iqmal has played key roles in research projects related to Shariah audit, halal governance, and Islamic social finance. His work spans both national and international levels, evidenced by numerous awards for research and publication, including best paper awards in conferences on Islamic social finance and internal control practices.

Dr. Iqmal is also an accomplished author, having published books, journal articles, and book chapters on various aspects of Islamic finance, Shariah governance, and audit. His research focuses on the integration of Islamic principles into modern financial systems, aiming to enhance accountability, governance, and transparency in Islamic social enterprises and financial institutions. His leadership and contributions in the field have made him a key figure in advancing Shariah compliant financial practices in Malaysia.