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From 1979 to 2023, the takaful structure has been adopted in many jurisdictions, making the documenting of its early days of establishment relatively difficult and somewhat unreliable. This is unlike conventional insurance, where the history and legislation are well documented and archived in various research (Hellwege, 2016; Marano and Siri, 2017). The purpose of this paper is to provide a chronology for the establishment and development of takaful via the takaful establishment in each jurisdiction, documenting its first takaful operator and first takaful regulation.

This paper has used a qualitative method in the form of reviewing literature and available data such as journals, books and official resources. The data is thoroughly analysed in order to build the chronology for takaful. It adopted an exploratory research design, which is deemed suitable in situations where few works of literature have examined the subject (Neuman, 2014). The paper explores the establishment and non-establishment of takaful in 57 countries. The paper categorises the countries into seven regions starting with the GCC, Levant, Asia, Central Asia, Africa, Europe and Others.

The takaful chronology presented in this paper shows that takaful operations exist in 47 jurisdictions, starting from Sudan and the UAE in 1979, with the most recent adopters being Morocco and Iran in December 2021. It is found that 22 jurisdictions do not have takaful regulations, and the Takaful Act 1984, issued in Malaysia, is considered the first takaful regulation that sets the basis for other regulations that follow.

The paper contributes to the literature by providing a comprehensive chronology of takaful, especially as the few existing timelines have been found to be incomplete and consist of contradictory information.

This paper argues that the film Gema Dari Menara produced in 1968 reflects Brunei’s attempt towards constructing a Brunei Malayness as a national identity. During the early twentieth century, the colonial powers particularly in the Peninsula, tried to help establish a sense of unity among the Malays. Although it was not clear whether this was entirely successful, it is possible that the presence of colonial powers had some influence towards fuelling Malays to be more proactive in their own identity construction. After the British began to leave Brunei, the nation-state can be perceived to have intensified its efforts in creating a national identity as a way to unify its people, including the preservation and reconstruction of its Malayness. A close analysis of the characters in the film will reveal portrayals of ideals of Malayness and how Islamic values penetrate Malayness in the Bruneian context. The main character Azman is arguably the epitome of ideal Malayness, as his behaviour, his way of thinking as well as the way he dresses complement what Brunei aspires to for its people, whereas his younger siblings’ partying and wild behaviour are a cautionary tale. These findings will hopefully provide insights for further studies on the impact of the British administration on the Brunei Malay culture or identity formation in Brunei as a postcolonial state.

Statistics show that the construction sector has the second-highest number of accident cases in Malaysia. A total of 100, 000 construction workers suffer from work-related bad health each year. Scaffolding accidents are the second cause of accidents on construction sites. Therefore, this present research provided answers to the following questions: (1) what are the causes of scaffolding accidents and (2) what are the possible measures to reduce scaffolding accidents?

The research developed a questionnaire instrument that included 24 causes of scaffolding accidents and 21 remedial actions. The research was based on a cross-sectional survey questionnaire administered to 129 members of construction organizations.

Data revealed that scaffolding-related cases caused a total of 70% of the deaths/injuries on sites. Furthermore, scaffolding accidents were mainly caused by a lack of guard rails on scaffoldings, poor inspections, improper assembly, a poor safety culture, poor attitudes towards safety, poor footing of scaffoldings and unsecured planking. To reduce scaffolding accidents, there must be a lifeline on scaffolding, proper guardrails and proper assembling of scaffoldings, and preventing access to incomplete or defective scaffoldings. The 24 causes are structured into six factors through factor analysis and the 21 remedial actions into six factors.

This research serves as the first attempt to conduct broad research on the causes and remedial actions concerning scaffolding accidents on construction sites in Malaysia. Theoretically, the research has provided fresh insights into the impact of scaffolding accidents.

The primary objective of this study is to examine how trust and religiosity, in relation to halal products, impact Turkish consumers' intention to purchase such goods. Furthermore, the study aims to identify whether attitudes towards halal products play a mediating role in these effects.

Data were collected from 847 people living in Turkey using an online survey. The authors empirically tested the proposed conceptual model via structural equation modeling.

The study’s results show that trust in halal products has a positive impact on both the intention to buy halal products and the attitude towards them. Moreover, one’s attitude towards halal products affects the intention to purchase them. Additionally, one’s religiosity-belief level influences the intention to purchase halal products, while religiosity-practice level influences the attitude towards halal products. Furthermore, through indirect effect analyses, it was found that trust in halal products and religious practices has an indirect impact on intention through attitude.

These outcomes significantly contribute to understanding the complex interactions between trust in halal products, levels of religiosity, and attitudes in shaping consumers' purchase intentions and approaches towards halal products. These implications offer valuable insights into how consumers' religious beliefs, trust perceptions, and attitudes influence their purchase of halal-certified products. Validating these conclusions on a larger scale and exploring them in different contexts would be beneficial.

The practice dimension of religiosity pertains to performing actions prescribed by the religion, embodying the practical applications of religious teachings. According to the research findings, the belief dimension of religiosity significantly and positively affects the intention to purchase halal products. This finding aligns with several prior studies.

Sharing information on websites, social media platforms, or product packaging can be effective. If businesses genuinely adhere to halal standards and address the genuine needs of consumers who value halal products, they can enhance consumers' interest in such products.

This research was conducted in Turkey, where most people follow the Muslim faith. The main objective of the study was to examine the trust levels of consumers who have strong religious beliefs and are sensitive to consuming halal products. The study looked at trust on three levels: trust in the halal product, trust in the company that produces halal products, and trust in institutions that provide halal certification. The study also looked at the religiosity levels of the consumers using a two-dimensional approach, which included their beliefs and practices.

This study aims to empirically investigate the impact of the Sharīʿah Governance Framework (SGF) on improving Sharīʿah governance practices in Islamic banks in Malaysia and in addressing its related issues.

Data collection was carried out using a comprehensive questionnaire survey, which was developed primarily based on SGF-2010 and arguments in the literature. The sample for this study includes key functionaries in Sharīʿah governance including senior managers, Sharīʿah committee (SC) and Sharīʿah team members of Islamic banks in Malaysia.

The analysis of scores obtained from the questionnaire survey–including 41 items representing current significant issues in Sharīʿah governance–indicates that SGF-2010 has been successful in achieving its objectives and in addressing related issues. The results of the paired sample t-test show significant improvements in Sharīʿah governance practices in Malaysian Islamic banks in light of the aforementioned guideline by Bank Negara Malaysia.

Findings of this research suggest that among the five essential pillars of Sharīʿah governance, namely, accountability and responsibility, independence, competence, confidentiality and transparency, most of the improvements and changes brought about by SGF-2010 are attributable to accountability and responsibility. However, there is still room for improvement in other components of the SGF, particularly with regard to transparency and the independence of the SC and Sharīʿah team.

Given the importance of Sharīʿah governance and considering recent endeavours to improve Sharīʿah-compliant culture among Islamic banks in Malaysia, this research is among the first attempts to empirically and comprehensively delve into this subject and evaluate its main issues by directly contacting key players in the Islamic banking industry and providing first-hand highlights. This research also compares the findings based on SGF-2010 with the requirements of SGF-2017 and Sharīʿah Governance Policy Document (SGPD-2019), which were released after this research was completed, where applicable.

Halal is an emerging business sector and is steadily gaining popularity among scholars and practitioners. The purpose of this paper is to critically evaluate and review the reported literature in the broad area of Halal using bibliometric technique and network analysis tools. Moreover, this paper also proposes future research directions in the field of Halal.

This paper employed a systematic review technique followed by bibliometric analysis to gain insight and to evaluate the research area associated with Halal. Furthermore, data mining techniques are used for analysing the concerned article title, keywords and abstract of 946 research articles obtained through the Scopus database. Finally, network analysis is used to identify significant research clusters.

This study reports top authors contributing to this area, the key sub-research areas and the influential works based on citations and PageRank. We identified from the citation analysis that major influential works of Halal are from the subject area of biological science and related areas. Further, this study reports established and emerging research clusters, which provide future research directions.

Scopus database is used to conduct a systematic review and corresponding bibliometric study; the authors might have missed some peer-reviewed studies not reported in Scopus. The selection of keywords for article search may not be accurate for the multi-disciplinary Halal area. Also, the authors have not considered the banking/financial aspects of Halal. The proposed four research clusters may inform potential researcher towards supporting the industry.

The novelty of the study is that no published study has reported the bibliometric study and network analysis techniques in the area of Halal.

The purpose of this paper is to discuss the inheritance of a business from the Islamic accounting perspective.

The paper adapts the relevant provisions of conventional accounting standards and practices that conform to Sharīʿah (Islamic law). In addition, the provisions of the Islamic accounting standard for musharakah (AAOIFI’s FAS No. 4) found to be relevant are also adapted.

The study shows that the assets of an inherited business should be measured at their fair values and that liabilities and legacies must be deducted therefrom with the view to arriving at the equity (or residue). The equity is then distributed among the heirs based on the sharing ratio established according to the Noble Qurʾān, the Sunnah (the Prophet’s way) and Muslim jurists’ views. Therefore, the inherited business becomes a family business as each heir is admitted into it. By extension, Islam emphasizes that the business should remain a going concern to generate income to sustain the welfare of the heirs.

The discussion of the paper is limited to the inheritance of a business and its going concern in line with the Sharīʿah.

Special attention should be paid to the inherited business to ensure not only its continuity to generate income for the heirs but also that each heir gets a correct share of the equity of the business as regulated by the Sharīʿah.

This study links Islamic inheritance to the going concern of the business, which from all indications has not been given full consideration by previous studies.

The purpose of this research is to develop an enhanced understanding of the drivers of trust and loyalty in a conventional and Islamic banking setting.

The study’s sample included South African retail bank customers who had Islamic or conventional products and who were 18 years or older. A field services company collected data from respondents through the distribution of self-administered questionnaires and a total of 949 questionnaires were deemed suitable for data analysis. SmartPLS 3.2.7 and Hayes Process Macro for SPSS tested the study’s hypotheses.

Comparing conventional banking customers with Islamic banking customers, the path from trust to customer loyalty was statistically significantly different across customer type, while the paths between trust and customer orientation, information sharing, and service fairness were not statistically significantly different across customer type. A closer examination of the path coefficients reveals that the relationship between trust and loyalty is stronger for conventional banking customers than for Islamic banking customers.

The findings of the study guide both conventional and Islamic banks in South Africa on how banks should redesign their purpose as the providers of financial resources to their customer segments. It highlights the need for these banks to secure a more focused approach on how to deliver financial resources and consulting services to customers in a trusting, engaging and reliable manner.

The study provides insight into Islamic and retail bank customers’ perceptions of the drivers of trust and loyalty and how these constructs’ interrelationships differ between Islamic and conventional banking customers.