Journal of Islamic Accounting and Business Research: Volume 13 Issue 3

What motivates retail investors to invest in government-issued digital sukuk during COVID-19?

Saeed Awadh Bin-Nashwan, Aishath Muneeza, Sherin Kunhibava

To analyse Sukuk Prihatin (SP), the first-ever retail digital sukuk issued by the Government of Malaysia in the midst of the COVID-19 pandemic, as part of the national economic…

A qualitative investigation into crowdfunding framework as a source of financing for waqf land development

Meri Indri Hapsari, Mohamed Asmy Bin Mohd Thas Thaker, Mustafa Omar Mohammed, Jarita Duasa

This paper aims to inquire about the opinions and recommendations of various experts on the crowdfunding waqf model (CWM), particularly in terms of its suitability, applicability…

Implementing Islamic principles and values in public budgeting: a battle of mindset

Intan Farhana, Clare Markham, Hasan Basri

This paper aims to analyse the implementation of Islamic principles and values within the budgetary management of one of Indonesia’s local governments, that of Aceh provincial…

Constraints and strategies for municipal Sukuk issuance in Indonesia

Imron Mawardi, Tika Widiastuti, Muhammad Ubaidillah Al Mustofa

This study aims to examine the constraints in the issuance of municipal Sukuk in Indonesia and proposed potential solutions and strategies to support its implementation.

Investigating the level and determinants of hibah knowledge: a study among Muslims in Kedah, Malaysia

Nur Syaedah Kamis, Norazlina Abd. Wahab

This paper aims to explore the level of hibah knowledge among Muslims in Kedah and investigate its determinants, consisting of education level, education stream, religiosity…

Auditing ethics: the pricing of Shariah non-compliant business activities

Sarini Azizan, Nurhafiza Abdul Kader Malim

This study aims to investigate whether firms’ involvement in socially provocative business activities or businesses that are inconsistent with Shariah principles affect auditor’s…

Attitude and Islamic banking adoption: moderating effects of pricing of conventional bank products and social influence

Rachel Mindra, Juma Bananuka, Twaha Kaawaase, Rehma Namaganda, Juma Teko

The purpose of this study is to establish the relationship between attitude and the intention to adopt Islamic banking in a Christian-dominated country and whether such a…

Corporate cash holdings and disclosure violations: an empirical investigation of Jordanian listed companies

Safaa Alsmadi, Ahmad Alkhataybeh, Mohammad Ziad Shakhatreh

This study aims to examine the impact of low-quality financial statements; that is, disclosure violations reported by the Securities Exchange Commission related to the level of…