Journal of Islamic Accounting and Business Research: Volume 14 Issue 3

Perceptions about the common malpractice of Zakat paying in Bangladesh during Covid-19 pandemic: evidence from the supply side

Md. Karimul Islam, Shayyada Tunnesha Mitu, Riaz Munshi, Rabeya Khanam

A nationwide common malpractice in Zakat distribution has been prevailing in Bangladesh for the past few decades. The paper is a groundbreaking effort to investigate the…

Framework of affordable cooperative housing through an innovative waqf-based source of finance in Karachi

Muhammad Kashif Khan, Siti Zaleha Abdul Rasid, Barjoyai Bardai, Sarah Athirah Saruchi

The purpose of this research is to introduce an innovative framework called the waqf cooperative housing framework (WCHF), with an objective to create a synergistic equilibrium…

Attitudes toward the design of Islamic mobile shopping apps in Turkey: the case of hijab clothing mobile apps from the perspective of conservative consumers

Tamer Baran, Süleyman Barutçu

This study aims to determine the attitudes of Turkish consumers toward Islamic mobile shopping apps and discuss whether these apps will need to be designed in accordance with…

Determinants of Islamic social reporting disclosure and its effect on firm’s value

Arik Susbiyani, Moh Halim, Animah Animah

This paper aims to examine the effect of the independent board of commissioners and profitability on Islamic social reporting (ISR) disclosure implemented in companies that belong…

Corporate governance and financing risk in Islamic banks in Indonesia

Mutamimah Mutamimah, Pungky Lela Saputri

This study aims to analyse the role of corporate governance in moderating the effects of murabahah, mudharabah and musyarakah financing on the financing risk and financial…

Does social and governmental responsibility matter for financial stability and bank profitability? Evidence from commercial and Islamic banks

Kamshat Kanapiyanova, Alimshan Faizulayev, Rashid Ruzanov, Joanna Ejdys, Dina Kulumbetova, Marei Elbadri

This paper aims to explore the drivers of banking stability in the case of QISMUT+3 countries (Qatar, Indonesia, Saudi Arabia, Malaysia, United Arab Emirates, Turkey, Pakistan…

The determinants of Muslim millennials’ visiting intention towards halal tourist attraction

Juliana Juliana, A. Jajang W. Mahri, Azkiya Rahmah Salsabilla, Mumuh Muhammad, Iman Sidik Nusannas

This study aims to investigate the relationship between destination image (DI), travel motivation, religiosity, Islamic attributes of destination and the Muslim millennial’s…

An Islamic co-operative housing solution for China’s housing affordability issues

Yaxin Ma, Fauziah Md Taib

This study aims to propose a new housing affordability solution by combining the Islamic finance concept of Musharakah Mutanaqisah (diminishing partnership) with a cooperative and…