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Article
Publication date: 15 November 2018

Syadiyah Abdul Shukor, Fuadah Johari, Kalsom Abd Wahab, Zurina Kefeli @ Zulkefli, Nursilah Ahmad, Mohammad Haji Alias, Asma Abdul Rahman, Nor Masitah Mohd Orip, Patmawati Ibrahim and Mohd Fauzi Abu-Hussin

This paper aims to explore the relationship between integrity, reputation, trust on awqaf institution and intention to endow cash waqf.

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Abstract

Purpose

This paper aims to explore the relationship between integrity, reputation, trust on awqaf institution and intention to endow cash waqf.

Design/methodology/approach

Quantitative research using survey questionnaire was conducted. A total of 377 completed survey questionnaires were received and analyzed using structural equation modeling.

Findings

Findings show that integrity and reputation of awqaf institutions have direct impact on endowers’ trust on awqaf institution, which consequently lead to endowers’ intention to endow cash waqf.

Originality/value

This study provides practical information on how awqaf institutions could develop endowers’ trust on awqaf institutions, which will consequently increase the intention of endowers to endow cash waqf.

Details

Journal of Islamic Marketing, vol. 10 no. 2
Type: Research Article
ISSN: 1759-0833

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Article
Publication date: 6 November 2023

Ines Kateb, Olfa Nafti and Asma Zeddini

The purpose of this study is to investigate the impact of Shariah Advisory Board (SAB), Audit committee (AC) and board of directors (BD) characteristics on the performance of…

268

Abstract

Purpose

The purpose of this study is to investigate the impact of Shariah Advisory Board (SAB), Audit committee (AC) and board of directors (BD) characteristics on the performance of Islamic banks (IBs) in the MENA region.

Design/methodology/approach

The paper employs a quantitative approach, utilizing both ordinary least squares (OLS) regression and panel data analysis (random effects models) to examine the relationship between corporate governance variables and the performance of IBs. The sample consists of 50 IBs from 10 countries, spanning a seven-year period (2010–2016), with the exclusion of the Covid-19 pandemic period. To ensure the robustness of the results, various sensitivity tests were conducted, including pooled regression OLS and subsample analysis based on adhering to the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards.

Findings

The study's findings suggest that the size of the SAB and the membership of at least one member of the SAB on the AAOIFI have a notable adverse effect on the performance of IBs. On the other hand, the AC independence has a positive influence on bank performance. However, there was no significant impact observed for AC size, meeting frequency and BD characteristics on bank performance. The research also revealed nuanced relationships between governance variables and bank performance when analyzing the sample based on AAOIFI adoption. Among banks not adhering to AAOIFI standards, SAB size and CEO duality negatively affected return on assets, while AC independence positively impacted it. For AAOIFI-compliant banks, AC independence significantly improved bank performance, whereas AC meetings exhibited a negative effect. Furthermore, there were no significant relationships observed for return on equity among banks not adhering to AAOIFI standards, whereas AAOIFI-compliant banks experienced positive impacts from AC independence. These results offer valuable insights into the intricate connection between governance attributes and bank performance, particularly in the context of AAOIFI standards adoption.

Practical implications

The study's findings have important practical implications for various stakeholders in the Islamic banking industry. For bank practitioners and management, the study highlights the significance of enhancing the independence of AC to improve decision-making and risk management, leading to better bank performance. Moreover, careful selection of SAB members can mitigate potential negative effects on performance. Policymakers may consider promoting AAOIFI standards to shape the relationship between governance and bank performance. Investors can use the insights to make informed decisions, and banks with stronger governance may attract more investments.

Originality/value

Through quantitative analysis and AAOIFI-based sample division, this study adds to the growing literature on corporate governance and the performance of IBs by examining the impact of multiple corporate governance variables on the performance of IBs in the MENA region. To provide a theoretical basis for this relationship, three theories, namely agency, stewardship and stakeholder theories, are employed and discussed.

Details

International Journal of Emerging Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-8809

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Article
Publication date: 31 May 2023

Abdur Rahman, Abu Umar Faruq Ahmad, Saeed Awadh Bin-Nashwan, Aishath Muneeza, Asma Hakimah Abdul Halim and Ruzian Markom

Green Sukuk (GS) is a recent innovation that has the potential to serve humankind in sustainable development. However, its potential can only be achieved if the proceeds of GS are…

492

Abstract

Purpose

Green Sukuk (GS) is a recent innovation that has the potential to serve humankind in sustainable development. However, its potential can only be achieved if the proceeds of GS are used for the priority areas needed. Therefore, the purpose of this study is to find out, using selected GS issued to determine whether the proceeds of GS are actually given to the needed areas.

Design/methodology/approach

This is qualitative research utilizing case studies where the “priorities given” areas are observed through information collected from the library that consists of primary and secondary sources, such as statutes, books, articles and internet sources, while “priorities needed to issue GS” areas are determined through information collected from Al-Quran and Hadiths to derive conclusions.

Findings

The outcome of this study reveals some untouched areas that needed immediate attention where GS can be implemented. This study recommends implementing GS for the plant, agriculture, forests, road, water, animal and others. One example in this regard is to create “forest sukuk,” which is a tool for financing forest preservation.

Originality/value

It is anticipated that, via the outcome of this research, GS issuance frameworks can be enhanced, especially in revising the areas in which Sukuk proceeds can be used, and it will provide guidance to the potential GS issuers to choose financing projects.

Details

Journal of Islamic Accounting and Business Research, vol. 15 no. 5
Type: Research Article
ISSN: 1759-0817

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Article
Publication date: 29 April 2021

Md. Abdul Fattah, Syed Riad Morshed, Gitisree Biswas, Md. Nazmul Haque, Saifullah Bin Ansar, Md. Mojammel Hoque, Fahmida Yeasmin Sami and Asma Amin Rimi

Khan Jahan Ali (KJA) Bridge was constructed to promote industrial and commercial activity and improve economic and employment activity for local people. This study assessed the…

578

Abstract

Purpose

Khan Jahan Ali (KJA) Bridge was constructed to promote industrial and commercial activity and improve economic and employment activity for local people. This study assessed the post-socioeconomic and environmental impacts of KJA Bridge on the inhabitants living adjacent to 2 Km from the bridge. As there is a slum adjacent to the bridge, the bridge has impacted much on the improvement of the social economic condition and lifestyle of the slum people.

Design/methodology/approach

The study approached a questionnaire-based field survey data collection through interviewing the people in the surrounding areas. To assess the environmental impacts, land cover change (LCC), carbon emissions and land surface temperature (LST) data were derived from Landsat images and processed in geospatial environment.

Findings

The study suggests that after bridge construction, 84% people have new jobs and about 87% people's income level has been increased. As a tourist spot, the bridge served employment opportunities for the 12% of the inhabitants. About 83% house structures have been improved, where the percentages of pucca and semi-pucca houses increased by 11% and 23%, respectively. The frequency of school-going children and literacy rate also increased. Despite all the socioeconomic development, 7.48% agricultural, 9.75% vegetation, 1.74% waterbodies were declined. Net carbon emissions increased to 13,432.39 tons from 3,323.46 tons; average LST increased from 25.750 to 32.550°C after the bridge construction.

Originality/value

This study focused on descriptive statistical analysis and portrayed the impact of the bridge on social, economic and environment from a micro point of view.

Details

International Journal of Social Economics, vol. 48 no. 8
Type: Research Article
ISSN: 0306-8293

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Article
Publication date: 22 July 2024

Asma Javed, Qian Li, Sarmad Ejaz, Abdul Basit, Shermeen Hasan, Fodor Zita Júlia and Md Billal Hossain

Due to extensive industrial activities, the manufacturing sector is deteriorating the environment through resource depletion and rising pollution levels which led to a significant…

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Abstract

Purpose

Due to extensive industrial activities, the manufacturing sector is deteriorating the environment through resource depletion and rising pollution levels which led to a significant transition toward green supply chain practices (GSCP). Therefore, internal and external GSCP and green training (GT) gaining momentous attention. This study aims to explore the interconnections among the internal and external GSCP, GT, green innovation (GI), pro-environmental behavior (PEB), competitive advantage (CA), green knowledge sharing (GKS), green self-efficacy (GSE), environmental and financial performance (EP) and (FP).

Design/methodology/approach

To check the hypothesized model, researchers used cross-sectional data based on survey questionnaires which were gathered from Pakistani manufacturing firms. The theoretical framework was validated through the utilization of partial least square structural equation modeling.

Findings

The findings suggest that internal and external GSCP and GT are correlated with GI, PEB, CA, EP and FP. Additionally, this study discovers that PEB and GI act as intermediaries among internal and external GSCP, GT and CA. GKS positively moderates the connection among internal and external GSCP, and GT, GI, and PEB. Similarly, GSE also serves as a moderator among between PEB and GI.

Research limitations/implications

This study is a significant contribution to the literature by studying potential mediators and moderators that improve the association among outlined constructs. Moreover, findings suggest that firms should adopt an integrated and holistic green approach to combat environmental deterioration, maintain environmental integrity and attain sustainable development.

Originality/value

There is a scarcity of studies concerning the holistic framework of interrelated constructs studied in this research and it is the pioneer research to offer insights with an innovative model and empirical evidence.

Available. Open Access. Open Access
Article
Publication date: 23 January 2023

Hanieh Moshtaghian, Kim Bolton and Kamran Rousta

This study investigates factors motivating upcycled food choices and assesses the association between these factors and hesitancy towards upcycled food consumption in a Swedish…

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Abstract

Purpose

This study investigates factors motivating upcycled food choices and assesses the association between these factors and hesitancy towards upcycled food consumption in a Swedish population.

Design/methodology/approach

An online food choice questionnaire was used. Participants (n = 682) were categorised into Inclined and Hesitant groups based on their intention to consume upcycled foods. The factors motivating upcycled food choices were identified using explanatory factor analyses. Independent t-tests assessed the differences in the mean importance score of factors between the two groups. The association between upcycled food choice factors and hesitancy towards consumption was evaluated by logistic regressions (adjusted for sociodemographic characteristics).

Findings

The most important upcycled food choice factor in both groups was ethical concerns, followed by natural content, sensory appeal, price, healthiness, familiarity and impression. The Inclined group’s mean importance score for ethical concern was higher than the Hesitant group (pvalue<0.001) and, except for natural content, the mean importance scores for the other factors were higher in the Hesitant group compared to the Inclined group (pvalue<0.05). Participants who perceived ethical concern as an important factor had lower odds of hesitancy (Odds ratio = 0.39; 95%CI:0.26,0.59; pvalue<0.001), and those who considered sensory appeal an important factor had higher odds of hesitancy (Odds ratio = 2.42; 95%CI:1.62,3.63; pvalue<0.001) towards upcycled food consumption compared to participants who did not consider these as important factors.

Originality/value

This is the first study investigating health and non-health-related upcycled food choice motives using a food choice questionnaire. Identifying these motives helps food developers and researchers determine factors influencing upcycled food consumption.

Details

British Food Journal, vol. 126 no. 1
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 6 September 2013

Suzanah Abdul Rahman, Muhammad Muzaffar Ali Khan Khattak and Najibatul Rusyda Mansor

This study was conducted to explore the underlying reasons of food choice and the association with risk perception in an urban community. The paper aims to discuss these issues.

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Abstract

Purpose

This study was conducted to explore the underlying reasons of food choice and the association with risk perception in an urban community. The paper aims to discuss these issues.

Design/methodology/approach

Using a cross‐sectional design, adults between 20 and 60 years old, selected by convenience sampling from three different races; Malay, Chinese and Indian, in Sungai Petani, Kedah were surveyed. A self‐administered food choice questionnaire was used and data collected were analysed using SPSS Statistic 17.0.

Findings

Religion, risk perception and sensory appeal were the most prominent factors affecting food choice of respondents. Age showed significant correlation with mood and sensory appeal. Monthly income was significantly correlated with convenience, weight control and familiarity. Risk perception was found to be correlated with all motives except familiarity and religion.

Research limitations/implications

A larger sample with approximately equal number of respondents from the various races would provide a more substantial overview of the trend of food choice in a multicultural population.

Practical implications

This study provides an insight on factors determining the food‐buying power of the community which may directly impact the commercial success of food products including modifying provisions and actions of the food industry.

Originality/value

This research investigated the set priorities of an urban community in deciding the type of food for consumption which may be influenced by multicultural interactions and reported risks.

Details

Nutrition & Food Science, vol. 43 no. 5
Type: Research Article
ISSN: 0034-6659

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Article
Publication date: 1 March 2002

Muin‐ud‐din Ahmad Khan

Significance of Knowledge The functional name of the Holy Quran is ‘huda’, the guiding light. It focuses divine light on each and every object separating thereby the right from…

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Abstract

Significance of Knowledge The functional name of the Holy Quran is ‘huda’, the guiding light. It focuses divine light on each and every object separating thereby the right from the wrong' (al‐furqan). As this is accomplished by dint of knowledge (al‐ 'ilm). All these three guiding elements namely huda, furqan and ilm, are lined‐up by Allah, the Lord Providence (Rabb‐ulalamin), for earthly welfare (hasanah) and other‐worldly salvation (falah) of human beings. In Quranic context, knowledge, therefore, carries a great significance.

Details

Humanomics, vol. 18 no. 3
Type: Research Article
ISSN: 0828-8666

Available. Content available
Book part
Publication date: 26 August 2019

Abstract

Details

Emerging Issues in Islamic Finance Law and Practice in Malaysia
Type: Book
ISBN: 978-1-78973-546-8

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Article
Publication date: 3 October 2016

Anusha Aurasu and Aspalella A. Rahman

Money laundering is a complex issue which has been ongoing for many years globally. Developed and developing countries form anti-money laundering regime in the view to combat…

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Abstract

Purpose

Money laundering is a complex issue which has been ongoing for many years globally. Developed and developing countries form anti-money laundering regime in the view to combat these ever-challenging criminal activities. Laundering of money involves the hiding and cleaning of “dirty money” derived from unlawful activities. Malaysia has come up with its own regime of anti-money laundering. Anti-Money Laundering and Anti-Terrorism Financing Act 2001 (AMLATFA) provides power to forfeit proceeds at the end of proceedings. This paper aims to investigate whether the current civil forfeiture regime in Malaysia is effective in fighting against money laundering.

Design/methodology/approach

This paper will be based on a doctrinal research where reliance will mainly be on relevant case laws and legislations. AMLATFA is the primary legislation which will be utilised for the purpose of analysis.

Findings

Despite the enactment of AMLATFA, little study has been carried out on the effectiveness of civil forfeiture regime under Malaysian anti-money laundering laws. Furthering into forfeiture of criminal proceeds, the findings show that forfeiture provisions are the recent law enforcement strategy to fight against crimes. It is implicit that this strategy is more efficient than the conventional approach, which only focused on punishing the individual criminal but failed to diminish the criminal operations as a whole.

Originality/value

Strengths and weaknesses of AMLATFA are identified where it is less comprehensive in terms of offences covered and standard of proof. With that, this paper analyses the civil forfeiture regime under the Malaysian anti-money laundering laws. This paper would also offer some guiding principles for academics, banks, their legal advisers, practitioners and policymakers, not only in Malaysia but also elsewhere. Anti-money laundering laws can further be improved by being a better and established civil forfeiture regime where Malaysia will be able to discharge its duties well on forfeiting benefits from criminals.

Details

Journal of Money Laundering Control, vol. 19 no. 4
Type: Research Article
ISSN: 1368-5201

Keywords

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