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This study aims to investigate the impact of board diversity characteristics, namely, independence, gender, age and nationality of directors on the level of corporate social responsibility (CSR) disclosures.

Content analysis was used to determine CSR disclosure. This study used panel data analysis to investigate the influence of board diversity characteristics on CSR disclosures.

Panel data analysis show that the level of CSR disclosure has increased over the period of study. Results also reveal a positive and significant association between the level of CSR disclosure and board diversity variables.

This study examined only companies listed on Amman Stock Exchange. Therefore, the generalisation of the results might be limited to the listed companies only.

Findings are relevant to policymakers, professional organisations and practitioners in Jordan and in other Arab countries.

The role of women in the boardroom is important to ensure more CSR activities by the listed companies. Jordan being a Muslim country should take the initiative to introduce laws to increase the number of women to the board.

This study offers significant contributions to existing CSR literature in Jordan and in other Arab countries by introducing female directors. Findings are important to policymakers. They should implement quotas for women in the boardroom, and adopting such a policy will increase the participation of women in the decision-making process of the companies and reduce gender bias.

Transnational shifts experienced by Syrian refugee young adults disrupt their lives. Many start their journey as children, transition into adolescents often in countries of asylum, and resettle as young adults in countries such as Canada with the dream to rebuild their lives. Too old (+16) for the traditional school cycle, they are encouraged into adult education (AE) as their only choice to complete their high school diplomas to obtain minimum wage jobs or continue to higher education. Their progress through AE continues their destabilization, particularly in terms of their aspirations, hopes and dreams. The authors focus on the educational journeys of this population who have largely been forgotten by policies and programs for refugee integration. Drawing upon 29 interviews with Syrian refugee young adults in Quebec, using a theoretical framework of migration/aspirations and critical race theory, the authors highlight how disruption is perpetuated in their education after their arrival rather than stability.

This research aims to deal with the law of evidence invoked in Islamic banking cases reported in Malaysia from 1983 to 2015 and determine whether the invoked provisions of the statute in the case law have any conflicts with Islamic law that are threatening the development of Islamic banking in Malaysia.

The methodology used in this research is assessing the implication by studying the provisions of the law of evidence that has been invoked in the reported case law.

It is evident from this research that following are the evident conflicts found in the Evidence Act 1950. In this arena, the following changes are significant for sustaining Islamic banking in Malaysia. Expert opinion under Section 45 of the Evidence Act 1950 should be amended such that in Islamic banking, under this Act, expert opinion can be sought by the court. The rule and exceptions of parol evidence in Sections 91 and 92 of the Evidence Act 1950 need to be amended such that in Islamic banking matters, anything that is contrary to Shari^cah is mentioned in the contract; this amendment will be an exception to the parol evidence rule on the grounds that the written Islamic contract can be amended or set aside depending on the circumstances of the case.

It is anticipated that this research will assist jurisdictions to understand that even adjective laws applicable to Islamic banking will be harmonized with Islamic law. This is because the prefix Islam attached to the term banking is not merely a namesake, but it means more than that, i.e. all aspects of Islamic banking will be consistent with Islamic law.

Financial illiteracy could pose a significant challenge to micro-entrepreneurs. There is a pressing need to foster financial literacy;, therefore, the purpose of this study is to examine particularly how Islamic financial literacy may enhance their businesses toward achieving financial sustainability.

This study uses quantitative methods. Three hundred (300) questionnaires were distributed to micro-entrepreneurs in three states in Malaysia, namely, Kedah, Kelantan and Terengganu. This study used the partial least squares (PLS) analysis using the SmartPLS 3.2.

The study found that the most robust Islamic financial literacy factors are financial behavior, followed by financial knowledge and financial attitude .The outcome of Islamic financial literacy, which is financial sustainability, also demonstrates a positive and significant relationship.

All variables show a positive and significant relationship toward financial sustainability. Stated differently, micro-entrepreneurs are aware that understanding the basic concepts of Islamic finance may help them achieve long-term financial sustainability

This study incorporates Islamic financial concepts into financial literacy while also assessing demographic aspects like years of business operation and education as moderators, which were not considered by previous studies.

Estimating is a fundamental part of the construction industry. The success or failure of a project is dependent on the accuracy of several estimates through‐out the course of the project. Construction estimating is the compilation and analysis of many items that influence and contribute to the cost of a project. Estimating which is done before the physical performance of the work requires a detailed study and careful analysis of the bidding documents, in order to achieve the most accurate estimate possible of the probable cost consistent with the bidding time available and the accuracy and completeness of the information submitted. Overestimated or underestimated cost has the potential to cause loss to local contracting companies. The objective of this paper is to identify the essential factors and their relative importance that affect accuracy of cost estimation of building contracts in the Gaza strip. The results of analyzing fifty one factors considered in a questionnaire survey concluded that the main factors are: location of the project, segmentation of the Gaza strip and limitation of movements between areas, political situation, and financial status of the owner.

The fact that Islamic banking in Indonesia held only a 7% market share in 2023 is ironic, considering that Indonesia has the largest Muslim population in the world. Beyond differences in ethnicity, race and religious understanding, Indonesia’s sociopolitical diversity also presents an intriguing study area about consumer decisions to use financial services. This study aims to investigate the influence of sociopolitical identity on attitudes and intentions to participate in Islamic banking in Indonesia using the theory of reasoned action as a basis.

This study used SEM-PLS to investigate the intention to participate in Islamic banking among Muslim communities in Indonesia. Its focus on prediction and theory building aligns perfectly with the objectives of this study, making it the most appropriate methodological choice. The sample used in this study comprised 343 respondents. The structural model was used to test the relationship between intention to participate in Islamic banking and religiosity, subjective norms, attitudes and sociopolitical identity, with reputation as mediation.

This study found that three variables significantly affect the intention to participate in Islamic banks: attitude (AT), reputation (RP) and subjective norms (SN). Sociopolitical identity (SP) and religiosity (RE) do not have a direct effect. However, sociopolitical identity (SP), attitudes (AT) and religiosity (RE) have been proven to have an indirect impact through reputation (RP) as mediation, and only subjective norms (SN) have not.

This study implies that Islamic banking needs to consider non-marketing aspects because, based on its findings, non-marketing factors such as sociopolitical identity and religiosity have been proven to influence the intention to participate in Islamic banking in Indonesia.

This study’s respondents were two Muslim communities in Indonesia with the largest mass and assets, namely, Nahdhatul Ulama and Muhammadiyah. The inclusion of non-marketing aspects, such as sociopolitical identity, in the research model added value, which is still rarely researched.

Waqf (endowment) lands constitute as among the highest types of waqf (endowment) properties in Malaysia; yet it is still unable to reach its maximum potential due to various challenges such as capital, location, legal and administrative issues. Therefore, this study intends to explore these issues by focussing on the two states in Malaysia (Selangor and Perak) that have fertile lands but different management authorities.

There were series of interviews that had been conducted with ten (10) key informants who are experts and practitioners in the areas of Shariah (Islamic law), farming, agribusiness, land management and waqf.

Findings exhibit that constraints and challenges that had been highlighted in the previous literature still exist (although some improvements had been made), but there is emerging theme that the study intends to highlight which is on the needs to secure market for the agribusiness produce and the potential role of anchor company in the agribusiness. It is pertinent that for agribusiness to thrive, selecting the right anchor company that has the capacity to address the challenges is necessary. This study posits two anchor company models (Waqf Trustee-Anchor Company and Waqf Trustee-Anchor Company-Community Farmers) that can be applied for agribusiness on the waqf lands.

This study is based on the Malaysia's context influenced by specific country's features. Nevertheless, such findings can still be used as reference or benchmark by other endowment trustees in other countries especially for the Muslim countries as well as the non-Muslim countries that have significant Muslim populations.

The suggested models have potentials to improve the living condition of the B40 (below 40% household income) in Malaysia because the models encourage their participation in the agribusiness activities.

This study focusses on the agribusiness, which is rarely being given attention in previous literature in the context of endowment lands. Therefore, this article bridges the literature gap and at the same time attempts to provide suggestion to address the pertinent issue – the underutilised endowment lands.

Waqf has the quality of perpetuity so waqf properties cannot be sold, bought or given as a gift to others. Therefore, it is necessary to make sure that the property is fully used and properly managed by the Malaysian Islamic councils. To properly manage these properties, it is essential for the councils to have a proper reporting. Unfortunatley, this is not the case in the present situation for waqf. It was found that there is a lack of reporting on waqf matters. The purpose of this paper is to explore how the Islamic governance can contribute to the sufficient and adequate of waqf reporting.

This paper described what is being practised at present for waqf reporting. A series of Islamic governance literature was proposed in reinforcing waqf reporting.

This paper fulfils a gap in prior research by discussing several systems in Islamic governance to achieve transparency in waqf reporting. The findings of this paper may provide a significant contribution to any organisation that act as a trustee for waqf.

This paper provides an opportunity for further theoretical approach in defining and describing the role of governance in the reinforcement of waqf reporting. The paper has recommended several strategies towards better governance in Islamic council, and these suggestions can be offered to the councils for improvement.

This research will be of interest to policy makers, especially Government and State Government. Given the current debate in Malaysia on the most appropriate forms of regulation for the Islamic sector, this study aims to provide valuable insights into the role of Islamic governance in the system of regulation.

This paper examined several governance system in Islamic governance to be applied in any Islamic organisation. This paper specifically deals governance issue that should be practised by present councils to prevent lack in waqf reporting. This system discusses the ways Islamic councils should perform since the system was originally implemented by a previous, distinguished caliph, Umar Al-Khattab.

There are rising issues with the delivery performance of Malaysian low-cost housing (LCH) because the occupants are inclined to perceive safety hazards. Among the safety issues raised during the occupancy period in LCH are structural instability and falling building fragments. Without defining the occupants’ requirements in the early housing development, it is hard to determine the prevailing safety factors. Hence, this paper emphasises the application of post occupancy evaluation (POE) that incorporates participation from the occupants as a tool to assess the safety performance of Malaysian LCH. The purpose of this study is to develop a framework of POE integrated with safety elements for Malaysian LCH.

This research was carried out with a quantitative method using questionnaires as the survey instrument involving safety inspection survey and satisfaction surveys. The inspection survey and Occupants’ Satisfaction Survey were carried out based on 24 LCH projects located in the federal territory of Kuala Lumpur, Malaysia. In total, 380 samples were used for both surveys. Statistical correlation was used to affirm the incorporation of occupants’ participation towards safety performance in the POE approach. The Spearman’s rho (r) correlation was used in the analysis for variables in both surveys which consisted of an ordinal scale.

The correlation result revealed that there was a significant relationship among all safety attributes between safety performance and occupants’ satisfaction. Therefore, a framework consisting of POE and safety elements has been proposed based on the significance of both variables. The development process of the framework used the vital phases of POE and inputs of safety elements which consisted of three main stages: planning phase as safety input, conducting phase as safety process and applying phase as safety output.

The surveys were limited to the rented People’s Housing Programme located in Kuala Lumpur and not extensively to all LCH programmes in Malaysia. The surveys were also not carried out to other LCH programmes such as the Hardcore Poor Housing Programmes and the low- to medium-cost housing because of the limitations of time and resources.

This research has introduced a new dimension for safety performance assessment in LCH using the POE as the safety performance tool. By allowing the participation of occupants for safety assessment, this study stresses the fundamental concept of POE by highlighting the importance of obtaining feedback from the building occupants.

As a proactive measure, the proposed framework was introduced as an improved procedure to inspect safety performance in LCH during occupancy, in lieu of the current assessment process. Receiving complaints from the occupants after the occurrence of incidents is demarcated as a reactive approach, whereas the current inspection survey does not incorporate the occupants’ participation. Feedback from occupants is not a routine of building assessment during occupancy; hence, using POE is generally a new dimension of safety performance in Malaysian LCH.