Journal of Islamic Accounting and Business Research: Volume 10 Issue 3

A qualitative analysis on the determinants of legitimacy of sukuk

Essia Ries Ahmed, Md Aminul Islam, Tariq Tawfeeq Yousif Alabdullah, Azlan Bin Amran

This paper aims to investigate the influence of the determinants (pricing, type of structure, Shariah auditing, Shariah risk and Shariah documentation) and the sukuk legitimacy…

Do Islamic banks need to earn extra profits?: A comparative analysis on banking sector rent in Bangladesh and Indonesia

Yasushi Suzuki, S.M. Sohrab Uddin, Pramono Sigit

This paper aims to draw upon existing debate over “financial sector rent” (bank rent) to analyze the current pattern of financing of Bangladeshi and Indonesian Islamic banks…

Enhancing the role of Baitul Maal in giving Qardhul Hassan financing to the poor at the bottom of the economic pyramid: Case study of Baitul Maal wa Tamwil in Indonesia

Permata Wulandari

Baitul Maal wa Tamwil (BMT) is an Islamic microfinance institution created by combining the functionality of Baitul Maal and Baitul Tamwil in Indonesia. While Baitul Maal plays…

The role of Islamic governance in the reinforcement waqf reporting: SIRC Malaysia case

Dalila Daud

Waqf has the quality of perpetuity so waqf properties cannot be sold, bought or given as a gift to others. Therefore, it is necessary to make sure that the property is fully used…

The performance of Islamic banks during the 2008 global financial crisis: Evidence from the Gulf Cooperation Council countries

Mohammed Ebrahim Hussien, Md. Mahmudul Alam, Md. Wahid Murad, Abu N.M. Wahid

The purpose of this study is to analyze the profitability performance of Islamic banks (IBs) of the Gulf Cooperation Council (GCC) region during 2008 global financial crisis.

Academic malaise among future Muslim accountants: role of piety

Hairul Suhaimi Nahar

This paper aims to examine two specific research issues among future members of the Malaysian accountancy profession. First, it explores the extent of committed academic…

Standardisation of legal documentation in Islamic home financing in Malaysia: A literature survey

Syarah Syahira Mohd Yusoff, Umar A. Oseni

This paper aims to provide an analytical literature survey of selective studies on legal documentation in Islamic home financing with particular reference to Malaysia.

Comparative analysis of Shari’ah-compliant portfolios: evidence from Pakistan

Salman Ahmed Shaikh, Mohd Adib Ismail, Abdul Ghafar Ismail, Shahida Shahimi, Muhammad Hakimi Mohd. Shafiai

This study aims to comparatively analyze the performance of Islamic and conventional income and equity funds using various performance evaluation methods.