ISRA International Journal of Islamic Finance: Volume 13 Issue 3 , Open Access

Editorial

Beebee Salma Sairally

Determinants of credit risk of Indonesian Sharīʿah rural banks

Unggul Priyadi, Kurnia Dwi Sari Utami, Rifqi Muhammad, Peni Nugraheni

This study aims to examine the influence of internal and external factors on the credit risk (represented by nonperforming financing [NPF]) of Indonesian Sharīʿah rural banks…

Developing a ranking methodology for Sharīʿah indices: the case of Borsa Istanbul

Zeyneb Hafsa Orhan, Murat Isiker

This paper aims to develop a ranking methodology for the companies included in the Islamic indices in Turkey. Thus, this paper simplifies the decision-making process for investors…

Establishing zakat on oil and gas in Malaysia: a new insight

Pg Mohd Faezul Fikri Ag Omar, Haneffa Muchlis Gazali, Mohd. Nasir Samsulbahri, Nurul Izzati Abd Razak, Norhamiza Ishak

The purpose of this paper is to deliberate on the establishment of zakat (Islamic alms) on oil and gas in Malaysia. Being one of the five Islamic pillars, zakat contributes…

A comparative analysis of financial performance of Islamic banks vis-à-vis conventional banks: evidence from Pakistan

Muhammad Tariq Majeed, Abida Zainab

In recent years, the fast growth of Islamic banks (IBs) has generated debates among policymakers and economists about the sustainability and performance of these institutions…

Impact of brand equity on purchase intentions: empirical evidence from the health takāful industry of the United Arab Emirates

Shahid Rizwan, Husam-Aldin Al-Malkawi, Kamisan Gadar, Ilham Sentosa, Naziruddin Abdullah

Although 76% of the population of the United Arab Emirates (UAE) is Muslim, takāful (Islamic insurance) has a much smaller share of business in the UAE than conventional insurance…

Factors influencing Bumiputera contractors' acceptance of the contractor's all risk takāful product

Mohd Azizi Ibrahim, Alias Mat Nor, Raja Rizal Iskandar Raja Hisham

This research aims to investigate the factors that can influence Bumiputera contractors’ acceptance of the Contractor’s All Risks (CAR) takāful (Islamic insurance) product using…

Rebate in Islamic sale-based financing contracts: Bank Negara Malaysia guidelines on ibrāʾ versus conventional finance practice

Islam Kamal

This paper aims to compare the rebate computation in Islamic sale-based financing contracts as proposed by Bank Negara Malaysia (BNM) in its guidelines on ibrāʾ (rebate) – with…