International Journal of Islamic and Middle Eastern Finance and Management: Volume 9 Issue 2

Inclusive Islamic financial planning: a conceptual framework

Habib Ahmed, Ak Md Hasnol Alwee Pg Md Salleh

This paper aims to develop a conceptual framework of inclusive Islamic financial planning (IFP) by combining the traditional Islamic institutions of zakat and awqaf with…

Contract agreement model for murabahah financing in Indonesia Islamic banking

Permata Wulandari, Niken Iwani Surya Putri, Salina Kassim, Liyu Adikasari Sulung

The purpose of this paper is to measure the pattern of contract agreement process to map various banks’ position in perceiving Sharia conduct. This is done by incorporating the…

Altruism, reciprocity and Islamic equity finance

Yasushi Suzuki, Mohammad Dulal Miah

This paper argues how Islamic altruism and reciprocity can enhance or drain the supply of Islamic equity finance. The paper also analyzes the feasibility of Islamic equity finance…

The internal challenges facing Islamic finance industry

Abdulazeem Abozaid

The paper aims to highlight the challenges facing Islamic finance industry and outline the prospectus of what constitutes a sound Islamic banking product in terms of both its…

The influence of the UAE context on management practice in UAE business

André de Waal, Miriam Frijns

This paper aims to investigate whether the United Arab Emirates (UAE) business context as described in the literature still matches with the UAE business context in practice. In…

An investigation of the level of compliance with international accounting standards (IAS 1) by listed firms in Bahrain Bourse

Fatema Ebrahim Alrawahi, Adel Mohammed Sarea

This study aims to investigate the association between seven firm-specific characteristics and the level of mandatory compliance with International Accounting Standards (IAS) 1 by…

Economic substance or legal form: an evaluation of Islamic finance practice

Muhammad Hanif

Islamic financing is based on the ideology of Islam, proposing a different economic system than capitalism. The essence of Islamic financing lies in trading of goods, provision of…

Islamic bank vs conventional bank: intermediation, fee based service activity and efficiency

Dimas Satria Hardianto, Permata Wulandari

The aim of this research is to compare the differences of intermediation, fee-based service activity and efficiency of conventional banks vs Islamic banks in Indonesia for the…