Journal of Islamic Accounting and Business Research: Volume 9 Issue 3

Sharia’h practice at Islamic banks in Pakistan

Muhammad Tariq Majeed, Abida Zainab

Islamic banks provide an alternative financial system based on Sharia’h (Islamic law). However, critics argue that operation at Islamic banks is violating Sharia’h particularly in…

Business model of Islamic banks in Turkey

Zeyneb Hafsa Orhan

The purpose of this paper is inductively identifying the business model of Islamic (participation) banks in Turkey via using bank characteristics, meaning balance sheet ratios.

An integrated adoption model for Islamic credit card: PLS-SEM based approach

Dariyoush Jamshidi, Nazimah Hussin

One challenge when launching new banking services is to overcome resistance to change so as to accelerate market acceptance. This is the case of Islamic credit card (ICC). In…

Islamic banking: an exploratory study of public perception in Uganda

Sulaiman Lujja, Mustafa Omar Mohammed, Rusni Hassan

Islamic banking (IB) has been globally embraced by over 76 countries, with over $2tn in assets. Despite this remarkable progress, there are countries that are yet to fully embrace…

Muslim and non-Muslim consumers’ perception towards introduction of Islamic banking in Ghana

Joseph Mbawuni, Simon Gyasi Nimako

This study aims to examine consumer perception of introduction of Islamic banking (IB) in Ghana, which is a new and emerging form of banking in many non-Islamic countries.

Efficiency, stability and asset quality of Islamic vis-à-vis conventional banks: Evidence from Indonesia

Muhammad Rizky Prima Sakti, Azhar Mohamad

This paper aims to examine how Indonesian Islamic banks differ from conventional banks in terms of their business model, asset quality, stability and efficiency.

Comparing the determinants of fund flows in domestically managed Malaysian Islamic and conventional equity funds

Jaizah Othman, Mehmet Asutay, Norhidayah Jamilan

This paper aims to provide an empirical evidence on the fund flows-past return performance relationship by also considering the management expense ratio, the portfolio turnover…

Complying with the requirements for issuance of SRI sukuk: the case of Khazanah’s Sukuk Ihsan

Nazrul Hazizi Noordin, Siti Nurah Haron, Aznan Hasan, Rusni Hassan

The purpose of this study is to provide a critical review on how the Khazanah’s Sukuk Ihsan was structured in compliance with the requirements for issuance of Sustainable and…

Sharia accounting standard for sukuk (Islamic bond) accounting in Indonesia

Dodik Siswantoro

This paper aims to analyze the need of Islamic banks for specific Statement of Financial Accounting Standards (SFAS) No. 110 for sukuk accounting in Indonesia. In fact, some…

Developing waqf land through crowdfunding-waqf model (CWM): the case of Malaysia

Mohamed Asmy Bin Mohd Thas Thaker, Anwar Allah Pitchay

This paper aims to attempt to offer a viable alternative model of source of financing to develop waqf land, which is known as crowdfunding-waqf model (CWM).

Bridging and bonding: having a Muslim diversity on corporate boards and firm performance

Rohail Hassan, Maran Marimuthu

This paper aims to examine the demographic diversity at top-level management and its impact on the performance of Malaysian-listed companies. In addition, Muslim diversity on…