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In recent years, public sector innovation practices have continuously penetrated central and regional governments. Observations show that many new innovation ideas are abandoned after initial implementation. Therefore, this study aims to examine the dark side of local public sector innovation through the case of the Mobile Application System of Local Tax (SAMPADE) innovation.

This study used the concept of the dark side of public sector innovation with a focus on SAMPADE innovation. Qualitative study cases were used, and empirical data were collected from semistructured interviews and observations. Secondary data were collected from published primary study sources, including peer-reviewed journals, case studies, government newsletters, online newspapers and books.

Referring to local findings, this study noted the weaknesses of public sector innovation caused by the failure of policymakers to consider any negative effects.

This study only focuses on the dark side of one example of public service innovation. The results or other conclusions may vary depending on the unfavorable phenomena of public sector innovation.

The dark side of public sector innovation is a theme that many scholars have not analyzed. This study will contribute to the discourse, particularly in the context of local governance and developing countries.

This study aims to discuss the roles of the accountant as a “business partner” who provides “value-added” services to the organisation; “value added” is conceptualised from the Maqasid Al-Shariah perspective.

Seven in-depth interviews were conducted, and observations were made during two meetings. Data from the interviews and observations were analysed using thematic analysis.

The authors noted that activities to educating, upholding justice and preserving maslahah by the accountants in this study had created a trust to the accountants and accounting practices in the organisation. The authors suggest that “trusted business partner” is the key characteristic for an accountant to be perceived as providing value-added services to the organisation.

This study contributes to the discussion on how accountants add value to organisations and adds to the limited body of accounting research that provides empirical evidence on Maqasid Al-Shariah perspective in understanding accountants’ roles.

This study aims to present scientometric mapping and altmetric analysis of publications related to “Hockey” in the past three decades. By using the advanced analytical techniques of mapping coupled with altmetric analysis, this paper aims to reveal the complex network of collaborations, the dispersion of expertise worldwide and prevailing thematic trends in the field of hockey.

The data was extracted from the Web of Science (WoS) database and Altmetric Explorer for articles related to hockey over the past three decades. VOSviewer was used to conduct network analysis whereas MS-Excel was used for altmetric data analysis. The study focused on the articles retrieved using the key term “Hockey” in English language publications. The altmetric attention scores (AAS) were used to measure the level of online attention on different platforms, complementing traditional bibliometric analysis.

The study reveals a notable increase in the productivity of hockey research over the past 30 years, with a specific focus on major surges in publication output and altmetric attention in recent times. Coauthorship and country-wise mapping analysis highlight global research collaboration trends, while keyword analysis underscores thematic concentrations. Key journals such as British Journal of Sports Medicine and American Journal of Sports Medicine emerge as crucial dissemination platforms. The importance of X posts (Formerly Twitter) and Mendeley in the diffusion of hockey literature is highlighted by altmetric research.

The study provides a concise overview of research conducted on the game of hockey. This research will be advantageous for researchers and individuals involved in the hockey community, as it offers bibliographic insights and aids in identifying suitable media for disseminating their findings.

This study aims to examine socio-economic, religious and institutional factors influencing zakat payment intentions among Ethiopian Muslims. The findings highlight the critical role of zakat institutions, literacy and religiosity, contributing to the broader discourse on Islamic finance and its potential as a tool for poverty alleviation in under-researched contexts.

This study used a quantitative approach and utilised a partial least squares-structural equation modelling technique for data analysis. The research investigated Muzakki’s intention to pay zakat, focusing on the main variables of the theory of reasoned action (TRA), namely, attitude and subjective norm, while also incorporating zakat literacy, zakat institutions (Amil) and religiosity. A total of 394 structured questionnaires were distributed with a five-point Likert scale to capture respondents’ views and experiences regarding zakat payment, using both convenience and snowball non-probability sampling methods to select participants.

The findings indicate that zakat literacy, positive attitudes towards zakat, institutional support through well-established zakat institutions and high levels of religiosity significantly influence the intention of Ethiopian Muslims to fulfil their zakat obligations. These findings underscore the need for robust, centralised zakat institutions that prioritise transparent administration and effective collection mechanisms. Lessons from successful zakat models in other countries could inspire the development of similar systems tailored to Ethiopia’s sociocultural dynamics, directly supporting poverty alleviation and socio-economic development.

This study opens up several avenues for future research. Comparative studies could examine how successful zakat systems in countries such as Malaysia and Indonesia have achieved their goals and identify lessons applicable to Ethiopia. In addition, longitudinal studies can track the long-term effects of enhanced zakat compliance on poverty alleviation and social welfare in Ethiopia. Exploring the integration of financial technologies such as blockchain into zakat administration represents another valuable research direction.

These findings underscore the Ethiopian Islamic Affairs Supreme Council (MEJLIS) need to establish robust, centralised zakat institutions that prioritise transparent administration and effective collection mechanisms. Such improvements in the zakat infrastructure could enhance muzakki compliance, directly supporting poverty alleviation and socio-economic development in Ethiopia.

This study provides unique insights into the factors shaping zakat payment intentions in Ethiopia, highlighting critical areas for improvement within the zakat collection and distribution framework. These findings provide a foundation for developing policies to foster a more effective zakat system that aligns with Ethiopia’s sociocultural dynamics.

Agriculture is one of the oldest socio-economic activities. It involves growing valuable plants and animals for human existence. Sustainable agriculture should be understood in light of the global sustainable development movement, which emphasizes balancing environment, society and economics. With the ongoing effects of the COVID-19 pandemic and the recent war between Russia and Ukraine, sustainable agriculture can help eliminate food insecurity caused by food shortages and agricultural sector disruptions. Recently, investors, practitioners, academicians, researchers, regulators and financiers are increasingly interested in using Islamic financing products and qualified Shari'ah-compliance contracts to promote sustainable agriculture. Many Organization of Islamic Cooperation (OIC) states still rely on agriculture for socioeconomic growth. These countries are major contributors to Islamic financial growth. This study assesses Islamic finance’s role in promoting sustainable agriculture in selected OIC countries. The researchers use qualitative methods and meta-analysis data to determine the constraints and benefits of implementing Islamic financial products for sustainable agriculture. This study suggests that OIC state governments should promote sustainable agriculture. OIC member states have different achievements relating to their sustainable agriculture. Based on socio-economic factors, agriculture policies or plans, leadership and political will, Islamic finance products and Shari'ah-compliance contracts are found underutilized in meeting sustainable agriculture and sector stakeholders’ needs. A solid Islamic financial framework for sustainable agriculture, good governance and improved agriculture policy are needed.

The purpose of this study is to reveal empirical facts that literacy and marketing strategies effectively impact people using Sharia pawn products during the COVID-19 pandemic because of the pressure of capital needs and financial difficulties.

This study used an exploratory qualitative research approach through semi-structured interviews with six partners of different productive ages and social, economic and educational backgrounds. After data reduction, presentation, description and validation, this paper develops the theory and presents it as a qualitative thematic analysis.

The findings of this study revealed that those who had socialised Sharia pawnshops had a low literacy level. Nonetheless, the socialisation of Sharia pawnshops increases literacy and public understanding of pawnshop products in Sharia pawnshops. This issue arises because of the COVID-19 pandemic, which makes it impossible for Sharia pawnshops to hold an event or socialise.

The authenticity of this study proves that literacy and marketing strategies can increase public awareness of Sharia pawn products during the COVID-19 pandemic.

This paper aims to explore the factors of social media adoption by zakat institutions.

This study uses qualitative data as the main source of evidence. Data were collected using semi-structured face-to-face interviews. Ten respondents from eight zakat institutions across Malaysia were interviewed. Judgement sampling and snowballing techniques were used to select respondents. Data analysis was done in three phases, namely, data reduction, data display and conclusion confirmation.

The findings of this study found perceived benefits, ease of use, accessibility, formalization, training, management push and indirect public push to be the determinant factors that contribute to the adoption of a social media application in zakat institutions. They are discussed and organized into a few groups under four categories, namely, technological, organizational and environmental contexts based on the TOE framework.

This study contributes to the existing body of knowledge in technology adoption understanding with the engagement of a range of Technology Organization Environment (TOE) framework. However, for future research, quantitative data involving the zakat payers should be anticipated to further understand the issue.

Output from this study may be useful to the adoption champions within zakat institutions, such as decision-makers and marketing officers. These people can help to provide guidelines and steer managers to focus on the identified factors in this study when adopting social media.

The finding from this study may help to increase the efficiency of two-way communication between zakat institutions and the community. It was found that the adoption of social media improved communication activities with the public and better handling of negative perceptions towards zakat institutions. The findings proved that using social media applications in zakat institutions can help create a better organizational image for the public by publishing instant and continuous news feeds on activities that specifically cater to the need of the asnaf. This can alleviate negative perceptions that zakat institutions are only good in collecting money, but not effective in helping the poor.

Previous zakat literature has focussed on different issues such as the determinants of zakat compliance behaviors, zakat fund management, distribution of funds, zakat information system and digital marketing; however, little is known about how and why zakat institutions adopt social media applications as a communication tool with the public. Thus, this research makes a difference by focussing on a new aspect of study in the zakat environment, which aims to explore the factors of social media adoption by zakat institutions. This study also proposes the new appropriate TOE framework to understand the adoption behaviour by the zakat institution towards social media application.

This paper aims to examine the effects of taqwa (God-consciousness) and syukr (gratitude to God) on emotional intelligence (EI) in a Muslim population in Malaysia.

Structural equation modelling tool AMOS was used to test the study’s hypotheses. In total, data were sourced from 302 Muslim employees working in Malaysia's public and private sectors.

Taqwa and syukr positively influence EI, and people with taqwa and syukr demonstrate greater levels of self-emotional appraisal compared with other emotional appraisals. This study also shows that people with taqwa and syukr give increased priority to understanding and distinguishing positive and negative emotions because of their understanding of Islamic teachings. They also exhibit concern with knowing their emotions well before advising or responding to the emotions of others. This may increase their sense of empathy, thereby improving their emotional competency and EI.

The findings indicate that taqwa and syukr predispose Muslims to EI. This study applied the Qur’anic model of self-development, which connects the origin of emotion with the soul, thereby further enriching the literature on the subject. It also highlights the importance of taqwa and syukr to Muslim employees for achieving EI that is useful in creating a harmonious atmosphere in the workplace and prosperous relationships in society.

This study aims to explore the current Shariah audit practices in zakat and waqf institutions in Malaysia.

A focus group discussion (FGD) with 38 zakat and waqf officers from 17 different zakat and waqf institutions in Malaysia was conducted. For reporting purposes, this study used a single-case study approach. The FGD was conducted and completed at the end of June 2021 via an online approach through Microsoft Teams.

The finding highlights the existing Shariah governance practices especially in terms of Shariah supervision roles, Shariah audit implementation in terms of Shariah audit scopes and common findings, Shariah audit competency, Shariah audit effectiveness especially the need for external Shariah audit function and Shariah audit issues and challenges faced in the implementation of Shariah audit practices.

The study findings and recommendations are useful for zakat and waqf institutions as well as the State Islamic Religious Councils to enhance Shariah audit practices in Malaysia.

This study is among the pioneer studies that explore Shariah audit practices in zakat and waqf institutions in Malaysia.