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Dinan Fathi Shiddieqy

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Review Open access Oct 2026

Islamic Management Control Systems in SMEs: A Systematic Literature Review on Shariah Governance and Business Sustainability

Introduction: Management Control Systems (MCS) are important for guiding organizational activities toward the achievement of strategic objectives. However, the design and implementation of MCS in Small and Medium Enterprises (SMEs) are influenced by their limited resources, simple organizational structures, owner-cente...

Dinan Fathi Shiddieqy, A. N. Probohudono, Yussri Sawani · 0 citations

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