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This study aims to investigate the current practices among selected non-bank financial institutions (NBFIs) in Malaysia in offering Islamic personal financing and the multiple challenges faced by them.

The qualitative research methodology was used, and primary data was collected using semi-structured interviews with 10 respondents consisting of NBFIs’ representatives and Shariah advisors.

Most Islamic personal financing practice is based on tawarruq. Among the major challenges faced by NBFIs are the absence of a comprehensive legal framework, Shariah non-compliance risks, cost, human resources and risk management. Recommendations include establishing a proper legal framework and Shariah governance. The study also recommends centralising at the regulatory level aspects such as training, commodity murabahah system and the department performing the Shariah advisory and control functions.

Online interviews were conducted during the early wave of the COVID-19 pandemic in 2020 with a limited number of respondents due to people’s hesitancy to participate during the pandemic.

The findings will guide regulators and industry players concerning the challenges that must be addressed and the recommendations that can be considered in ensuring complete adherence to Shariah principles for the offering of personal financing. Eventually, Muslim society in need of cash will benefit from the broader choice of Shariah-compliant personal financing.

The research highlights the weaknesses of self-regulation in guaranteeing Shariah compliance and the need for regulatory intervention.

This is a pioneering empirical study that investigated the offering of Islamic personal financing among NBFIs in Malaysia, the challenges and the way forward.

Who applies for credit, who is credit constrained and who receives credit refusal in France? To address these questions and explore the determinants of certain household credit aspects in France, we exploit a unique dataset from the Household Finance and Consumption Survey (HFCS) led by European Central Bank (ECB).

The anonymized dataset we utilize is based on the third survey wave (2017) and includes 13,555 French households. More specifically, considering a large number of household variables, associated with dimensions such as demographics, employment, income, wealth, assets and expenditures, we estimate three logit regression models, attempting to capture the factors that determine the underlying behavior of households.

We find that variables such as age, education, housing status, employment situation, wealth and evolution of expenses, play a key role and enter with high statistical significance in the estimated models. Our results are consistent with the existing body of literature, also offering further implications about the research questions we pose. Finally, we provide an elaborate discussion which meticulously clarifies the qualitative dimension of our findings.

To the best of our knowledge, no studies appear in the international literature, focusing on household credit in France, utilizing original data from the ECB.

The alternative medical practices of both Ottoman and Andalusian heritages could be shown through bloodletting and cupping therapies that have been utilized in various ancient civilizations. The current study endeavors to explore the historical implementation of bloodletting as a sustainable medical heritage by Muslim physicians in the Andalusian and Ottoman empires as a part of their surgical heritage that is documented in their manuscripts and miniatures.

The primary research materials utilized in this case study are the copy of the manuscript Al-Tasrif li-man ‘Ajiza ‘an al-Taʾlif in Berlin library and the copy of the manuscript Cerrahiye-I Ilhaniye of the National Library in Paris. The study applies an analytical comparative approach to examine the practice of bloodletting by two Muslim physicians as a part of reviving heritage usage.

The present study investigates the heritage in both periods throughout implementation of cupping therapy by Al-Zahrawi and Sabuncuoglu, while also examining the resemblances and divergences in the techniques of bloodletting as a heritage medical treatment employed by these Muslim physicians and still used in Muslim culture and could be used in medical tourism purposes.

The current study aims to investigate the understanding and implementation of heritage bloodletting and cupping therapy as a sustainable tool in surgical purposes, through an exploration of treatment methods detailed in both manuscripts. Additionally, it examines the contributions made by the two surgeons toward the development of new cups and the refinement of processes involved in bloodletting and cupping therapy. Furthermore, the study highlights the locations where cupping can be performed and differentiates between dry and wet cupping techniques, as depicted in the painted instruments documented in both manuscripts.

Consumer behavior is evolving rapidly due to the increasing role of technology in daily life. Online food ordering has emerged as a key channel in this changing landscape. This paper investigates the relationships between online promotions, consumer skepticism, information sharing on social media and the intention to purchase food and beverages through online delivery services.

Measures were developed based on a review of existing literature. Data from 402 participants were analyzed using Structural Equation Modeling (SEM).

The study reveals that online promotions significantly impact consumers' sharing of restaurant posts. Additionally, consumer skepticism about online food sales affects both their sharing behavior and their intention to purchase online. Engagement in sharing restaurant posts online is a strong predictor of online food purchasing intentions.

The findings offer valuable insights for restaurant operators, policymakers and technology developers in the competitive online food delivery sector. They emphasize the importance of implementing innovative promotions and crafting appealing food presentations. These strategies can accelerate customer decision-making, attract new customers and contribute to market expansion and customer base sustainability.

This research provides significant insights for restaurant owners and contributes to the limited literature on online promotions, consumer skepticism and information sharing in the restaurant industry. It also lays the groundwork for future studies aimed at deepening understanding in this field.

This paper aims to introduce the concept of Islamic locus of control (ILoC) and explores its influence on individual behavior within organizational contexts. It aims to integrate Islamic values into the traditional understanding of LoC and investigate how ILoC affects motivation, responsibility and resilience among Muslim individuals in the workplace.

Using a conceptual approach, this paper draws from Islamic sources such as the Qur’an and Hadith, as well as literature on psychology, human resource management and Islamic theology. It synthesizes relevant theories and concepts to develop a comprehensive understanding of ILoC and its significance in organizational settings.

ILoC encompasses key dimensions including ikhtiyar (effort), tawakkul (reliance on Allah) and qadr (Divine Decree), which shape individuals’ perceptions of control and action within organizations. Individuals with a high ILoC are expected to exhibit greater motivation, responsibility and resilience, while also maintaining acceptance of Allah’s decree.

Future research should focus on developing valid measurement instruments for assessing ILoC and conducting empirical studies to test its impact on organizational outcomes.

Understanding and fostering a supportive environment for individuals with a high ILoC can enhance motivation, responsibility and overall productivity within Islamic organizations.

Promoting an environment that respects and integrates religious beliefs can contribute to social cohesion and harmony within diverse organizational settings.

This paper contributes to the existing literature by introducing the novel concept of ILoC and offering insights into its implications for organizational behavior within Islamic contexts. It bridges the gap between psychology, human resource management and Islamic theology, providing a unique perspective on how religious beliefs influence individual behavior in the workplace.

Artificial intelligence (AI) use is on the rise and evolving fast, which expectedly is set to transform the way we carry certain processes in accounting. This study aims to examine the use of AI in enhancing accounting efficiency in terms of AI adoption, employee competence, data quality and organizational readiness.

This study gathered data from 192 participants working in the field of accounting in Jordan to look into these factors and how they influence the efficiency of accounting processes. The research hypotheses were tested using partial least squares (PLS)-structural equation modeling.

The outcomes of this study documented that a high level of AI adoption, better data quality and competent employees can achieve better accounting efficiency. The PLS analysis also showed that accounting efficiency in Jordan could be enhanced with increased AI adoption level, mainly when organizational readiness elements such as sufficient infrastructure and positive organizational cultures are in place.

In the realm of emerging markets, this study takes a leading position as the researcher recognizes the vital importance of AI in increasing accounting efficiency across different entities. The outcomes of this study highlight the importance of aligning AI initiatives with broader organizational development strategies to fully gain the advantages of AI in accounting.

This study aims to evaluate patterns, trends and knowledge networks within social security research. By using bibliometric analysis, the research seeks to provide a comprehensive perspective on the evolution of global social security research. The purpose extends to identifying significant contributors, collaborative clusters and multifaceted issues addressed in the field.

This study uses bibliometric analysis to assess social security research trends and knowledge networks from 2015 to 2023. Using the Web of Science database, 6,152 relevant articles are analyzed. Quantitative techniques such as coauthorship network analysis, institutional productivity rankings and keyword clustering are applied for a comprehensive understanding.

The findings indicate a rising trajectory of publications in social security research, with the USA, China and Europe emerging as top contributors. Coauthorship patterns reveal collaborative clusters with focused research interests. Prominent authors emphasize key aspects like public policy, economics, health and labor dynamics related to social security. Keyword clustering identifies nine thematic clusters, ranging from inequality and poverty to retirement and disability reforms. A thematic map visualizes overarching categories, including motor themes, basic themes, niche themes and emerging themes.

This bibliometric study offers original insights into global social security research, providing a comprehensive understanding of its evolution, significant contributors and diverse thematic issues addressed. The originality lies in the application of quantitative techniques, including coauthorship network analysis and keyword clustering, to reveal collaborative patterns and thematic clusters. The study’s value extends to facilitating evidence-based decision-making for advancing the critical domain of social security through international collaboration and impactful research aligned with societal needs.