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This research aims to examine and compare differences in waṣiyyah wājibah (obligatory bequest) (WW) practices in Malaysia and Indonesia.

This is an exploratory qualitative research, employing a thematic analysis approach. Six Muslim Wills (State) Enactments [Enakmen Wasiat Orang Islam (Negeri)] in Malaysia, Islamic Law Compilation (Kompilasi Hukum Islam) in Indonesia, two fatwas (ruling in religious matters) and one court case from each country are analysed. Data is collected from official government websites and other reliable search engines.

First, the findings show that the WW practice in both countries is similar regarding the quantum of the beneficiaries' entitlement. However, the practice varies between both countries in terms of the types of beneficiaries and how the bequest is distributed. Second, this study shows the potential of WW as an estate planning instrument to complement the existing instruments in each country, especially when addressing family members who are not entitled to succeed by farāʾiḍ (Islamic inheritance law).

The provision of relevant laws and regulations regarding WW needs to be formulated to guarantee the well-being of dependants. The differences in practice between the two countries can be a guideline to expand the WW scope and context to other Muslim countries.

This study is the first attempt to compare WW between two Muslim-majority countries focusing on relevant laws, court cases and regulations.

This study investigated the effects of reward system (RS) and job conditions (JC) on employee retention (ER). In particular, this study addressed the mediating effect of employee engagement (EE) on the relationship between RS, JC and ER.

This paper employed descriptive survey approach and the unit of analysis consisted of public hospital nursing staff. Data were collected using questionnaires with a sample of 370 nurse respondents. Structural equation modelling with Smart-Partial Least Squares (PLS) 3.3.8 was used in a statistical analysis.

The results revealed that RS and JC significantly related to ER. The study also showed the direct effect of RS and JC on EE. These findings indicate that (EE) has a partial mediating role in the relationship between RS, JC and ER.

The study offers important policy insights for public nursing stakeholders who seek to increase retention of skills among their nursing staff. The findings are also crucial because they may help the health sector improve their ER strategies, especially in dynamic and competitive business situations where organisations are challenged to retain personnel from a limited skilled workforce.

The findings of this study contribute to the literature on retention of nursing employees by enhancing the understanding of the influences of EE, RS and JC on ER among public hospitals.

The purpose of this paper is to deliberate on the establishment of zakat (Islamic alms) on oil and gas in Malaysia. Being one of the five Islamic pillars, zakat contributes significantly to the country’s socio-economic development and prosperity. However, in Malaysia and other Islamic countries, there is not yet a proper mechanism for calculating zakat on extracted minerals. Similar to gold and silver, oil and gas are valuable minerals, which, upon extraction, are subject to zakat payment. In Malaysia, however, this is not the case.

This study uses a qualitative method. It presents a thorough review on the stipulation for paying zakat on minerals, specifically oil and gas. The deliberation is based on secondary data entailing a comprehensive content analysis of prominent books on the subject, current zakat rulings and legal acts on oil and gas.

Oil and gas are subject to zakat payment, as indicated in several Qurʾānic verses and based on the academic reasoning of Muslim scholars. The zakat calculation for oil and gas entails the nisāb (minimum threshold value of the assets) but not the ḥawl (the requirement for one full Islamic year of ownership for the assets), by analogy with zakat on agricultural produce. Despite the obligation to pay zakat on minerals under the zakāt al-māl (alms due on wealth) category, oil and gas is yet to be fully subject to this practice in Malaysia, although the country is known as an oil-producing Muslim country. Several legislative acts covering the managerial and business side of oil and gas operations have long been established, but the provision on zakat remains unclear. Hence, comprehensive legislation is needed to fine-tune the Malaysian oil and gas system, particularly with regard to zakat.

This study relies mainly on secondary data and literature without performing any empirical investigations.

In terms of academic implication, this study enriches the existing body of knowledge on zakat. Practical implications would include enhanced decision-making concerning zakat on oil and gas on the part of zakat institutions, policymakers and the government of Malaysia.

This study provides practical and academic contributions to the deep understanding of zakat on oil and gas, which has received very little attention in the existing body of literature. Despite being limited in literature, this is a breakthrough study that sheds light on zakat on oil and gas.

This exploratory inquiry sheds light on the nature of victim (i.e. provocative and passive) and specific work context in shaping the perceived causes and outcomes of felt workplace ostracism in teaching faculty of Pakistani higher educational institutions (HEIs) based on target-centric victimization framework.

This phenomenological research is based on data gathered from 30 ostracized teaching faculty members working in Pakistani public and private HEIs through in-depth semi-structured interviews. The interviews were tape-recorded, and transcription was entered in NVivo 12 Plus software to conduct thematic analysis.

This study found that provocative and submissive victim status, as well as the specific contextual factors in Pakistani HEIs (i.e. negative competition, cronyism, egoism and poor interpersonal relationships), is responsible for fostering workplace ostracism and yielding unique outcomes in each case.

This study has taken the scantly used target-centric victimization framework to distinguish the causes and consequences of workplace ostracism based on the nature of victim and work context in Pakistani HEIs .

The article examines Sheikh Ahmad Khatib Al-Minangkabauwi's initial concept of paper money, which in the early 20th century wrote Risala Raf'u Al-Iltibas.

This paper uses a qualitative approach based on the critical extraction analysis that can reveal a set of concepts related to the thoughts of Sheikh Ahmad Khatib Al-Minangkabauwi on paper money.

Through an attentive reading of Sheikh Ahmad Khatib Al-Minangkabawi, the authors can formulate several significant results: First, Ahmad Khatib Al-Minangkabawi applies two methods in studying critically on paper money, namely, the comparative law method and qiyas. Second, Ahmad Khatib believes that paper money has similarities with dinars and dirhams, namely its nominal value function. It is just that the existence of these values is different. Briefly, there are set law consequences for those who used paper money in economic activities, i.e. payment of zakāt on paper money applies when used as business capital.

Sheikh Ahmad Khatib Al-Minangkabawi's work related to paper money is written heavily from the perspective of fiqh. Briefly, it is challenging to describe legal reasoning from work. As a result, articles are also thicker with fiqh analysis.

Sheikh Ahmad Khatib Al-Minangkabawi's view regarding paper money becomes the foundation for the theory of the value of money in Islam. However, it is rarely disclosed. In this regard, this paper can serve as the foundation of the value for money offered by scholars from Indonesia in the early 20th century.

Money is not a commodity. Still, it must be positioned as capital to be productive. It finally becomes why trade is compelling and becomes the most practical reason for paying out zakāt.

It is not easy finding out articles that attempt to reveal the concept of classical ulemas or clerics from Indonesia relating to paper money. This article manages to identify that, and at the same time, becomes a novelty.

This study aims to examine the influence of corporate governance variables on firm performance and also to find out whether the corporate governance mechanism is capable of mitigating the vertical agency crisis. Here the researcher uses corporate governance mechanisms such as board meeting frequency, board independence, percentage of non-executive directors, percentage of woman directors on board and the board size to measure the firm performance and, at the same time, tries to mitigate the agency crisis, which is measured through return on asset and asset turnover ratio.

The present study considers period from 2009 to 2020 with data corresponding to a panel of 271 non-financial firms listed in 500 NSE index, India. The study introduces a panel regression model to analyze the data collected from the sample firms.

The study detects a positive as well as a statistically significant relationship between board size and vertical agency cost. The study also observes a negative relationship between board independence and agency cost. Further, the study finds a positive relationship between corporate governance variables and firm performance, though it is non-significant.

As the study progresses, the study detects a negative relationship between non-executive directors and agency costs. This study tries to give policy prescription to the corporate policymaker regarding various measures to be taken by the firm for the improvement of firm performance and reduction of owner and manager conflict inside the company. The study fills the literature gap by revealing a significant relationship between corporate governance, vertical agency crisis and firm performance.

This study investigated the concerns and plans of construction professionals about building information modeling (BIM) implementation, found the acceptable BIM implementation driving forces and strategies for them and developed a prescriptive BIM implementation model to help understand how BIM implementation concerns, intentions, driving forces and strategies are connected.

This study employs a positivist paradigm with a hypothetico-deductive research strategy as well as concern-based adoption theory as a conceptual lens to distinguish construction professionals (CPs)' BIM implementation concerns and intentions. This implies that the forces driving BIM implementation intentions and concerns are related to BIM implementation methods and that their concentrations are proportional to the intensity of BIM implementation strategies. A 16-item questionnaire tailored to the operations of CPs was used for data collection. The data collected from respondents were utilized to evaluate the proposed model using structural equation modeling (SEM) techniques.

Findings from the data collected from the respondents revealed that CPs are concerned about the impact of BIM deployment on their time and service quality. Their main purpose was to take drives to learn more about BIM in order to pique their curiosity. Embracing the latest digital technology and beginning self-initiated BIM training are two strategies that would be quite effective in boosting BIM deployment.

The study identifies promising directions for future BIM implementation research and development. The study's findings imply that more theoretically motivated research, rather than just empirical research, is required to refine BIM implementation concerns.

The study has implications for the professional development of CPs as well as understanding the process of implementing BIM change. The study's findings will help to understand the resource system for assessing CPs' needs and concerns and selecting personalized BIM implementation strategies.

Before this study, BIM-related studies had ignored the concerns and goals of the CPs when it came to implementing BIM. Using the CPs' concerns and hopes for BIM implementation, a systemic BIM implementation model was developed that would help and speed up BIM adoption.

The purpose of this paper is to provide a gender-sensitive analysis of economic agency in Islamic economic philosophy.

A critical review of classical ethics literature and the concept of khilafah is undertaken and discussed in conjunction with the current understanding of homo Islamicus.

Building on the principles of khilafah, the concept of homo Islamicus is a pious stand-in for the flawed homo economicus. Among its flaws is the complete absence of a discussion of women as economic agents. To remedy this the discipline must acknowledge explicitly the denial of women and gender from the discussion of moral agency and include gender as a category of analysis for economic agency. This is only possible by: (1) introducing a non-patriarchal reading of khilafah as the model of agency and (2) by operationalising taqwa as the cardinal virtue of the economic agent instead of neoliberal rationality.

If Islamic economic philosophy is to contend as an alternative mode of economics, it must consider gender and class dimensions in its micro-foundation discussion, economic agency is one of them.

This study reveals the patriarchal readings that are part of the foundation of the concept of the economic agent in Islamic economics, problematising it and providing a gender-sensitive concept of economic agency.