Journal of Islamic Accounting and Business Research: Volume 12 Issue 3

Optimizing zakat governance in East Java using analytical network process (ANP): the role of zakat technology (ZakaTech)

Tika Widiastuti, Eko Fajar Cahyono, Siti Zulaikha, Imron Mawardi, Muhammad Ubaidillah Al Mustofa

This study aims to formulate a strategy for optimizing zakat governance in zakat institutions in East Java Province by identifying priority problems, creating solutions and…

The ancestral Andalusian water courts: a resilient model for contemporary Islamic banking and finance

Pedro Antonio Martín-Cervantes, Salvador Cruz Rambaud, María del Carmen Valls Martínez

This paper aims to examine the functioning and organizational structure of the historic Andalusian water courts, institutions of Islamic origin whose basic model should be…

Exploration of the equilibrium level of Musharaka financing in full-fledged Islamic banks

Noman Arshed, Rukhsana Kalim

This study aims to develop and estimate the Musharaka demand and supply model for full-fledged Islamic banks to explore patterns and stability of Musharaka equilibrium in the…

Determinants of digital zakat payments: lessons from Indonesian experience

Rahmatina Awaliah Kasri, Adela Miranti Yuniar

This study aims to determine the factors that influence the intention to use online platforms in paying zakat in Indonesia.

Islamic index market sentiment: evidence from the ASEAN market

Nevi Danila, Kamilah Kamaludin, Sheela Sundarasen, Bunyamin Bunyamin

The purpose of this paper is to examine investor sentiment by measuring the impact of market sentiment shocks on the volatility of the Islamic stock index of five ASEAN countries…

Do academic and professional institutions promote the awareness and knowledge of Islamic banking and finance in Nigeria?

Umar Habibu Umar, Mustapha AbuBakar, Abubakar Jamilu Baita, Tasiu Tijjani Kademi, Md Harashid Haron

The purpose of this study is to examine the contribution of academic and professional institutions in promoting the awareness and knowledge of Islamic banking and finance in…

Rationality of fourth party in legitimacy theory: Shariah governance of Islamic financial institutions

Md. Kausar Alam

The purpose of this paper is to focus on conceptualizing the origin of legitimacy, the legitimation process and its trustworthiness toward the people, regulators, society and…

Impacts of spirituality, intrinsic religiosity and Islamic work ethics on employee performance in Morocco: the mediating role of intrinsic motivation

Abderrahman Hassi, Mohammed Amine Balambo, Mohammed Aboramadan

Given the growing importance of spirituality and religion-related factors in the workplace, this paper aims to analyze the effects of spirituality, intrinsic religiosity and…