ISRA International Journal of Islamic Finance: Volume 14 Issue 2 , Open Access

Editorial

Beebee Salma Sairally

Objectives and measures of performance of Islamic microfinance banks in Indonesia: the stakeholders' perspectives

Taufik Akbar, A.K. Siti-Nabiha

This study investigates both internal and external stakeholders' views on the objectives and measures of performance of Indonesian Islamic microfinance banks (IMFBs).

Assessing the effect of organisational commitment on turnover intentions amongst Islamic bank employees

Carole Serhan, Nehmeh Nehmeh, Ibrahim Sioufi

The research aims to test the links amongst Meyer and Allen's three levels of organisational commitment and the commitment's effect on reducing turnover intentions for Islamic…

Legislative provisions for waṣiyyah wājibah in Malaysia and Indonesia: to what extent do they differ in practice?

Suhaili Alma'amun, Mohd Khairy Kamarudin, Wan Nadiah Wan Mohd Nasir, Nasrul Hisyam Nor Muhamad, Riayati Ahmad

This research aims to examine and compare differences in waṣiyyah wājibah (obligatory bequest) (WW) practices in Malaysia and Indonesia.

Some thoughts on resetting the roles and functions of Sharīʿah committees of Islamic banks in Malaysia

Mansor Isa, Siew-Peng Lee, Obiyathulla Ismath Bacha, Rubi Ahmad

The purpose of this study is to understand and evaluate the roles and functions of the Sharīʿah committee (SC) of Islamic banks (IBs) in Malaysia and to recommend a resetting of…

Common conceptual flaws in realizing maqāṣid al-Sharīʿah vis-à-vis Islamic finance

Ameen Ahmed Abdullah Qasem Al-Nahari, Abu Talib Mohammad Monawer, Luqman Bin Haji Abdullah, Abdul Karim Bin Ali, Noor Naemah Binti Abdul Rahman, Meguellati Achour

This paper aims to scrutinize the misconceptions about maqāṣid al-Sharīʿah (objectives of Islamic law) that complicate its actualization, particularly in Islamic finance.

Who is Homo Islamicus? A Qurʾānic perspective on the economic agent in Islamic economics

Hafas Furqani, Abdelghani Echchabi

This paper aims to explain the nature of the economic agent in Islamic economics. He is commonly referred to as Homo Islamicus.

Adoption of the COSO methodology for internal Sharīʿah audit

Said Bouheraoua, Fares Djafri

Islamic financial institutions (IFIs) are required to establish a Shariīʿah Governance Framework (SGF) to strengthen their Sharīʿah-compliance mechanism and ensure that all…