Journal of Islamic Accounting and Business Research: Volume 14 Issue 8

Alms tax (ZAKAT) compliance intention among entrepreneurs from a social cognitive perspective: the moderating role of knowledge

Mouad Sadallah, Hijattulah Abdul-Jabbar, Saeed Awadh Bin-Nashwan, Saliza Abdul Abdul Aziz

This research aims to explore the moderating role of alms tax (zakat) knowledge in the relationship between extrinsic and intrinsic motivations (i.e. political instability, trust…

Assessment of the Sharīʿah requirements in the Malaysian Islamic Financial Services Act 2013 from the managerialism and Maqāṣid al-Sharīʿah perspectives

Md. Mahmudul Alam, Muhammad Nazmul Hoque, Ruhaini Muda

The Maqāṣid (objective) hierarchy is a triple-tiered conceptualisation of individual and social needs that is grounded in the five objectives of Sharīʿah (Islamic Law)…

Re-evaluating the hedge and safe-haven properties of Islamic indexes, gold and Bitcoin: evidence from DCC–GARCH and quantile models

Slah Bahloul, Mourad Mroua, Nader Naifar

This paper aims to investigate the hedge, safe-haven and diversifier properties of Islamic indexes, Bitcoin and gold for ten of the most affected countries by the coronavirus…

Shariah review of Brownian motion of Islamic stock market elements: establishing the benchmarks of Islamic econophysics

Syed Alamdar Ali Shah, Bayu Arie Fianto, Batool Imtiaz, Raditya Sukmana, Rafiatul Adlin Hj Mohd Ruslan

The purpose of this paper is to perform Shariah review of Brownian motion that is used for prediction of Islamic stock prices and their volatility.

Islamic finance in Kazakhstan: the view of experts

Almira Z. Nagimova

Over the past decades, Islamic finance has expanded its presence to many countries including post-Soviet region. The purpose of this paper is to empirically investigate this…

Fiscal policy and sukuk market development in OIC countries

Abubakar Jamilu Baita, Hussaini Usman Malami, Mamdouh Abdulaziz Saleh Al-Faryan

This study aims to examine the fiscal policy drivers of sovereign sukuk market development in selected Organization of Islamic Cooperation (OIC) countries. Specifically, the…

Zakat administration reformation towards an effective and efficient zakat revenue generation

Ram Al Jaffri Saad, Aidi Ahmi, Norfaiezah Sawandi, Norazita Marina Abdul Aziz

This study aims to identify the inputs from zakat administrators and experts needed for more efficient and effective zakat revenue generation.

Zakat institutions’ adoption of social media

Zaimah Abdullah, Mohd Hisham Mohd Sharif, Ram Al Jaffri Saad, Arifatul Husna Mohd Ariff, Md Hairi Md Hussain, Mohd Herry Mohd Nasir

This paper aims to explore the factors of social media adoption by zakat institutions.

Islamic work ethic in behavioral accounting

Indra Caniago, Yuliansyah Yuliansyah, Fajar Gustiawaty Dewi, Agrianti Komalasari

The purpose of this research paper is to review various results regarding ethics in behavioral accounting. It critiques accountants’ ethical standards and discusses Islamic work…

Markowitz-based Shariah compliant portfolio model with stochastic purification and probabilistic compliance screening constraints

Dila Puspita, Adam Kolkiewicz, Ken Seng Tan

One important study in the portfolio investment is the study of the optimal asset allocations. Markowitz is the pioneer of modern portfolio theory that analyses the performance of…

Determinants of Sukuk credit rating: evidence from issuing firms in Malaysia

Mahmoud Al Homsi, Zulkarnain Muhamad Sori, Shamsher Mohamad

This study aims to examine the determinants of Sukuk credit ratings of issuing firms in Malaysia, and the rating changes from lower to higher rating and vice versa.

Efficiency of zakat institutions in Indonesia: data envelopment analysis (DEA) vs free disposal hull (FDH) vs super-efficiency DEA

Muhamad Nafik Hadi Ryandono, Tika Widiastuti, Eko Fajar Cahyono, Dian Filianti, A. Syifaul Qulub, Muhammad Ubaidillah Al Mustofa

Zakat is an important Islamic economic instrument that plays significant role in Sustainable Development Goals. Accordingly, Zakat Institutions must manage zakat in a proper and…

Factors influencing the behavioural intention to accept benefidonor concept among stakeholders of Waqf

Hasnah Haron, Fauzias Mat Nor, Fuadah Johari, Hanim Misbah, Zurina Shafii

The paper aims to examine whether attitude, subjective norm and perceived behavioural control (PBC) would influence the level of acceptance of the benefidonors concept amongst…

Revisiting the concept of Islamic financial literacy in a boundaryless context: cross-country comparison of Islamic financial literacy

Yusuf Dinc, Mehmet Çetin, Rashed Jahangir

There is a growing body of literature that recognizes the importance of Islamic financial literacy (IFL) while it is at the heart of our understanding of the overall financial…

Social-related factors in integrated UTAUT model for ZakaTech acceptance during the COVID-19 crisis

Saeed Awadh Bin-Nashwan, Mahmood Hussain Shah, Hijattulah Abdul-Jabbar, Lutfi Hassen Ali Al-Ttaffi

Despite the significant growth in Islamic economies and the increasing number of Muslim youths inclining digital services, empirical-based research addressing the adoption of…

Analysis of trust instrument in Islamic estate planning: a study case at Amanah Raya Berhad, Malaysia

Muhamad Mu'izz Abdullah, Abdul Bari Awang, Mohamad Sabri Zakaria

This study aims to analyse the mechanism of trust instrument from a Shariah point of view. Analysis of the mechanism would determine the extent to which its implementation can…

Determinants and consequences of maqashid sharia performance: evidence from Islamic banks in Indonesia and Malaysia

Muhammad Taufik, Rifqi Muhammad, Peni Nugraheni

This study aims to examine how sharia supervisory board (SSB) characteristics are determinants of the maqashid sharia performance (MSP) of Islamic banks (IBs) and how MSP has…

Firm’s readiness for halal food standard adoption: assessing the importance of traceability system

Arsalan Najmi, Waqar Ahmed, Samia Jahangir

This study aims to consider factors that play an important role in adopting the halal food standard (HFS) among food manufacturers in Pakistan and to investigate the role of the…

The impact of chief executive officers’ religiosity on banks’ financial performance in Indonesia

Juanda Surya, Dian Kartika Rahajeng

The purpose of this study is to examine the effect of the religiosity of the chief executive officer (CEO) on Indonesian banks’ performance.

Evolution in Islamic capital market: a bibliometric analysis

Roslina Mohamad Shafi, Yan-Ling Tan

This study aims to explore the evolution of the Islamic capital market (ICM) from the perspective of research publications.