The Muamalat Newsletter Vol. 2 2023

1 FEM eNewsletter | Dec 2023 Assoc. Prof. Dr. Khairil Faizal Khairi Dean Faculty of Economics and Muamalat Universiti Sains Islam Malaysia Dean’s Welcome Note Assalamualaikum Warahmatullahi Wabarakatuh. Alhamdulillah all praises to Allah S.W.T for His grant, the second issue of the Muamalat eNewsletter for year 2023 finally published. It is with great pleasure and enthusiasm that I extend a warm welcome to all the readers in this edition. I would like to sincerely thank all of the academicians, students and industry collaborators who have contributed their knowledge and perspectives, deepened our understanding, and opened up new opportunities for us. Their efforts are truly admirable, and I am honoured to feature their work in this eNewsletter. In addition, this newsletter is updated with details on a variety of faculty-related activities. Last of all, thanks to Dr. Intan Fatimah Anwar, Dr. Najwa Najib and the dedicated team behind our newsletter for their hard work and commitment to delivering quality content. Your efforts are instrumental in keeping our faculty members, alumni as well as industrial linkage informed about important development, events, and accomplishments. Thank you and happy reading! Table of Contents 03 Program Intervensi Kebolehcapaian Graduan Halal 09 I- i ECONS 2023 Di Bumi Barakah Makkah Al- Mukarramah 17 Beyond The Ledger: Decoding The Future with Artificial Intelligence in Accounting 33 Shariah Governance, Risk Management and Assurance in Shariah- Based Sectors: The Way Forward 48 Belanjawan 2024: Reformasi Ekonomi, Memperkasakan Rakyat Perlu Realistik Bukan Retorik 51 Carbon Pricing Policy Implementation in Malaysia: Future Research in Constructing an Energy Subsidy Reformation Framework