“Issues and Challenges in Developing Shariah Governance and Shariah Audit in Islamic Cooperatives: Isu dan Cabaran dalam Membangunkan Tadbir Urus Syariah dan Audit Syariah dalam Koperasi Islam” (2023) Journal of Muwafaqat, 6(2), pp. 1–18. doi:10.53840/muwafaqat.v6i2.156.