International Journal of Islamic and Middle Eastern Finance and Management: Volume 11 Issue 1

Beneficial ownership in sukuk ijarah: a shari’ah appraisal

Nik Abdul Rahim Nik Abdul Ghani

The purpose of this paper is to critically study the application of beneficial ownership in sukuk ijarah by analysing the fiqh interpretation on the concept of beneficial…

Determinants of Islamic banking growth: an empirical analysis

Tamsir Cham

This paper aims to examine the determinants of growth rate in Islamic banking using annual time series data.

Classification and prioritization of waqf lands: a Selangor case

Malik Shahzad Shabbir

The aim of this paper is to study the current status and development of waqf lands in Malaysia, specifically in the state of Selangor, Malaysia and propose a new model for…

Test on yields of equivalently-rated bonds

Mohamed Ariff, Alireza Zarei, Ishaq Bhatti

This paper aims to report practice-relevant anomalous investment yield behavior of two types of bonds – Type A, the mainstream bond, and Type B, which is Sukuk – both having…

What drives consumer choice of Islamic banking services in the United Arab Emirates?

Anamitra Shome, Fauzia Jabeen, Rajesh Rajaguru

Islamic banking (IB) has witnessed remarkable growth in the past decade. The purpose of this study is to explore some factors that are influencing the choice of Islamic banking…

The role of training in building awareness about formalin abuse: evidence from Bangladesh

Golam Mohammad Shamusul Kabir, Kazi Tanvir Mahmud, Aniqa Hassan, David Hilton, Sheikh Monirul Islam

This paper aims to assess the impact of the training program on fish traders in building awareness about formalin abuse in food items.

Factors influencing behaviour to participate in Islamic microfinance

Hartomi Maulana, Dzuljastri Abdul Razak, Adewale Abideen Adeyemi

The purpose of this paper is to empirically examine the factors that affect Muslim customers’ participation in using Baitul Maal wat Tamwil (BMT). The decomposed theory of planned…

Riba and interest in Islamic finance: semantic and terminological ıssue

Ugi Suharto

The aim of this paper is to argue analytically that interest and riba are not exactly the same and not an interchangeable terminology. There are similarities and differences…

Intellectual capital and firm performance: Differentiating between accounting-based and market-based performance

Allam Hamdan

This study sheds light on the relation between intellectual capital and firm performance. The study argues that traditional performance measurement based on accounting is still…