... identity Islamic financial institutions Islamic finance Islamic banks Islamic insurance Bibliometric analysis Corporate social responsibility (CSR) has increasingly become a core element of business strategy across industries, representing an organization’s commitment to ethical, social...

...Faris Shalahuddin Zakiy; Doddy Setiawan; Falikhatun Falikhatun; Ibrahim Fatwa Wijaya Purpose This paper aims to conduct a bibliometric analysis of the literature on intellectual capital in Islamic financial institutions. Design/methodology/approach The approach in this research is intellectual...

... of new technology-based payment systems. Practical implications The findings have significant implications for Islamic financial institutions and Hajj regulators by encouraging the adoption of blockchain technology to modernize the payment process. Social implications This study suggests...

...Fatma Ezzahra Kateb; Neila Boulila Taktak; M. Kabir Hassan Purpose The purpose of this study is to investigate the influence of the Accounting and Auditing Organization for Islamic Financial Institutions ( AAOIFI ) standards on income smoothing perspective in the Islamic financial institutions...

... in Islamic finance and offers practical recommendations for achieving harmonization. It extends the discourse on how Islamic financial institutions can balance Shariah’s adherence with global economic and political realities, providing a roadmap for policymakers and practitioners. Credit-based gold...

... the relationship between IBE and employee relations climate ( ERC ), life satisfaction ( LSN ), competitive strategy ( CSY ) and financial performance ( FPE ) in Islamic financial institutions in Egypt. Design/methodology/approach The ethical climate theory underpins the framework of this study. This study’s...

...Rumaisah Azizah Al Adawiyah; Fitranty Adirestuty; Syaiful Muhamad Irsyad; Indah Nur Chazanah; Yunita Sri Mulyani; Rachma Indrarini Purpose This study aims to assess the level of sustainability reporting and Sharia compliance in Islamic Financial Institutions (IFIs), specifically focusing...

...Siti Mazlita Yamaludin; Sharifah Faigah Syed Alwi; Romzie Rosman; Mohd Rahim Khamis Purpose This study aims to explore the COVID-19 impact on the sustainability of gharimin (genuine debtors) in Islamic financial institutions (IFI) in Malaysia. The analysis was further conducted to expand...

...Nur Laili Ab Ghani; Noraini Mohd Ariffin; Abdul Rahim Abdul Rahman Purpose This study aims to assess the extent of the mandatory and voluntary Shariah compliance disclosure in the Shariah Committee Report of Islamic financial institutions (IFIs) in Malaysia. The study highlights the accountability...

...Shinaj Valangattil Shamsudheen; Ziyaad Mahomed Purpose The purpose of this paper is to examine the burdening effect of Shariah knowledge on the sales performance of salesforce in Islamic financial institutions with special reference to gender heterogeneity. Design/methodology/approach A total...

... role of SA in Islamic institutions’ activities. Therefore, this paper’s contribution is to fill the gap in the existing literature by providing a systematic literature review to the existing literature on SA and answer three main questions: Corporate governance Islamic financial institutions...

...Rizal Yaya; Ilham Maulana Saud; M. Kabir Hassan; Mamunur Rashid Purpose This study aims to explore the governance practices of profit and loss sharing (PLS) financing in connection to the socio-economic development objective of the Islamic financial institutions (IFIs). Design/methodology...

... of the Shariah Supervisory Board (SSB) as a Shariah regulatory authority or an internal mechanism of Shariah Governance Framework (SGF) in the development and formation of Islamic financial institutions (IFIs) would also be addressed. Design/methodology/approach The paper implements an analytical approach...

... the perspectives of regulators, auditors, accountants and academicians in Malaysian Islamic financial institutions. For the purpose of this study, this paper focuses on the recognition criteria perspective of the standard, which provides a basic understanding of the financial reporting framework. Design...

.... Findings The findings indicate that the ideal strategic behavior the Islamic financial institutions have to borrow corresponds to the intermediate strategic path because it optimizes the trade-off between the two attributes under consideration. A proper development strategy of Islamic financial products...

...Nurul Ain Shahar; Anuar Nawawi; Ahmad Saiful Azlin Puteh Salin Purpose This paper aims to examine the extent of the Shari’a corporate governance disclosure in the annual report of Islamic financial institutions (IFIs) in Malaysia to determine the significant differences in this disclosure...

... of Shari’ah Supervisory Board in Islamic banks. The rapid growth of the Islamic financial institutions (IFIs) indicates the global recognition of the emerging role of these institutions in contributing to the development of responsible and ethical banking. However, this growth is not in match...

...Tasawar Nawaz; Roszaini Haniffa Purpose The purpose of this paper is to empirically examine the effect of intangible resources, i.e. intellectual capital (IC) on financial performance of 64 Islamic financial institutions (IFIs) operating in 18 different countries for the period 2007-2011, while...

... banks and other Islamic financial institutions through the mode of QH (charitable loan or interest-free loan or good loan). However, in Pakistan, most of these financial institutions do not advance loans on the basis of QH (Economic Survey of Pakistan, 2009/2010), whereas other Muslim countries...

...Adel Mohammed Sarea; Mustafa Mohd Hanefah Purpose The purpose of this paper is to determine the need of Islamic Accounting Standards – a review of the literature – for Islamic financial institutions (IFIs). Design/methodology/approach The basis of the paper was stakeholder theory to analyse...