Abdulhameed Husain, et al. “The Decentralised Amanah Fund (DAF): An Islamic Ethical Fiscal Framework for Equitable Local Governance in the Maldives”. Al-Arfa: Journal of Sharia, Islamic Economics and Law, vol. 4, no. 1, July 2026, pp. 98-113, doi:10.61166/arfa.v4i1.148.