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Article
Publication date: 13 September 2024

Dg Nooremah Ag Said, Rose Irnawaty Ibrahim, Azman Ab Rahman and Hafidzi Hamdan

This paper aims to view the tradition of the Prophet in zakat payment, especially the attributed measurements, and adapt these measures to current zakat measurement practices.

Abstract

Purpose

This paper aims to view the tradition of the Prophet in zakat payment, especially the attributed measurements, and adapt these measures to current zakat measurement practices.

Design/methodology/approach

This study is designed with an exploratory sequential mixed method where qualitative data were collected from historical archives and also from the measurement of available ṣāʿ صاع and mud_ مد. These standard measures were collected from Malaysia and other Muslim countries and calibrated at the National Measurement Standards Laboratory (currently carried out by the National Metrology Institute of Malaysia). The volume of the ṣāʿ were tabulated, charted, analyzed and determined.

Findings

Prophet Muḥammad ordered for zakat al-fiṭr زكاة الفطر to measure the crops using ṣāʿ (gallon: volume measure), not raṭl رطل (pound: standard weight). This paper recommends a reference volume for the ṣāʿ, and from this value, the volume for the smaller measure mud and much larger measure wasq وسق were calculated. The agricultural niṣāb (5 wasq) is one of the key parameters in ṣāʿ volume analysis.

Research limitations/implications

This study covers standard measures acquired from Malaysia, Saudi Arabia and the United Kingdom (traceable to India). Several empirical data are attained from previous studies from Saudi Arabia and North Africa. Also, some theoretical data are obtained from kitab tafsir, hadith and kitab turath (books and records written by early scholars). A concern in this study is the ratio of de-husked grains currently approximated at half of un-hulled grains. This might not necessarily be accurate and may differ by different types of grains.

Practical implications

After the introduction of the modern measurement system known as the International System of Units (SI) in 1971, ṣāʿ became obsolete, leaving each state in Malaysia to define and convert ṣāʿ to SI units variously. This paper contributes to standardizing the conversion to one value with an appropriate SI unit, that has traceability to the Prophet’s ṣāʿ. This national reference standard ṣāʿ is essential for zakat al-fiṭr measurement, important for zakat centers and impacting every Muslim in Malaysia. Often overlooked, ṣāʿ is more crucial as a basis in determining and standardizing the seasonal crops niṣāb, unfolding the reasons why the poor are paying the paddy zakat in Malaysia.

Social implications

The Prophet’s tradition for ablution is to use water not more than one mud, this is aligned with the 12th Sustainable Development Goals by the United Nations which promoted the responsible consumption of water. Considering half (adults) of the 1.9 billion Muslims in the world, multiplied by 5 times of prayer, the Muslims will at least use 4.75 billion muds of water for ablution alone in 1 day. This is approximately 3.5 billion liters of water daily, and if they limit their water usage to 1 mud for each ablution, they collectively will save at least four times more water (about 14 billion liters) daily than performing ablution from a running tap. Though for ablution, accuracy is not an issue, the mud impact on all Muslims is vital on a daily basis, literally by volume.

Originality/value

Ṣāʿ is essential in measuring food for the annually obligated zakat al-fiṭr and more crucial as a basis in determining the seasonal crops niṣāb. This paper contributes to the development of a national reference standard ṣāʿ for Malaysia that has traceability to the Prophet’s ṣāʿ.

Details

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

Keywords

Article
Publication date: 14 March 2023

Muhamad Firdaus Ab Rahman, Hussein ‘Azeemi Abdullah Thaidi, Farhana Mohamad Suhaimi and Siti Farahiyah Ab Rahim

This study aims to propose a temporary waqf model for family waqf by establishing its application parameters, which may facilitate the management of family waqf in Malaysia and…

Abstract

Purpose

This study aims to propose a temporary waqf model for family waqf by establishing its application parameters, which may facilitate the management of family waqf in Malaysia and encourage new donors to establish waqf.

Design/methodology/approach

A qualitative methodology was employed to analyse the data through deductive and field research methods. For field research, this study conducted semi-structured interviews with the Waqf Corporations and Mufti's Department in the selected states within Malaysia.

Findings

Results drawn from the interview's findings are that creating family waqf in Malaysia is hindered by several obstacles, including family waqfs not serving the public interest but rather their descendants, and family waqfs have been practised in perpetuity. Besides, inefficient management of family waqf and a lack of an effective mechanism and parameter exists. Therefore, this study presented a conceptual framework for a temporary cash waqf model for family waqf along with the parameters that can be used to implement it. The temporary waqf is a strategy to develop waqf property and the interests of creators, beneficiaries and trustees. Temporary waqf merged into the family waqf yields benefits to the family waqf.

Research limitations/implications

Because of Malaysia's Waqf Regulation and Administration, this study was confined to selected states. This study has broadened the scope of temporary family waqf, including moveable, immovable property and cash waqf.

Practical implications

This study presented a temporary waqf model for family waqf as a realistic mechanism and criterion for its practical implementation in Malaysia.

Social implications

This study could encourage new donors to establish waqf.

Originality/value

This study’s novelty lies in its attempt to highlight the importance of the temporary waqf model as a practical mechanism with holistic principles for its implementation in Malaysia to benefit the donors, their families and trustees. In addition to family waqf, numerous temporary waqfs may be established, in which the income or usufruct is shared proportionally, such as charitable waqf (waqf khairi), private waqf (waqf khas) and joint waqf (waqf mushtarak).

Details

Journal of Islamic Accounting and Business Research, vol. 15 no. 1
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 26 November 2024

Mohammad Mominul Islam, Mohamed Syazwan Ab Talib and Nazlida Muhamad

Halal certification is predominantly linked with the product and its production process. However, certifying price, place and promotion (3Ps) has not received enough attention…

Abstract

Purpose

Halal certification is predominantly linked with the product and its production process. However, certifying price, place and promotion (3Ps) has not received enough attention theoretically and empirically. Against this backdrop, this study aims to unravel the halal certification of the marketing mix in Bangladesh’s cosmetics industry.

Design/methodology/approach

Fourteen mid and top executives from 12 national, international and multinational cosmetic companies were interviewed from November 2023 to January 2024. The data were analyzed using ATLAS.ti 2024 to showcase content, concept, sentiment, correlation, network and thematic analysis, exploring respondents’ perceptions aligned with Islamic principles.

Findings

The respondents held highly negative perceptions about certifying halal pricing, followed by promotion and supply chain or place. The mixed perceptions illustrate that certifying the halal product is easier than certifying the halal price, promotion and place (3Ps). Conditional and positive perceptions can foster halal certification of the entire marketing mix, while negative perceptions seem to be a threat to the halal cosmetics industry.

Practical implications

The findings have implications for academic, managerial and policymaking issues, benefiting halal cosmetics consumers. Based on this empirical study, halal stakeholders can determine the likelihood of certifying the entire marketing mix.

Originality/value

This study proposes certifying the halal status of the marketing mix against the backdrop of the scarcity of theoretical and practical premises.

Details

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

Keywords

Article
Publication date: 4 April 2022

Saleh F.A. Khatib, Dewi Fariha Abdullah, Hamzeh Al Amosh, Ayman Hassan Bazhair and Ali Shariff Kabara

This study aims to present a detailed investigation of Shariah audit research based on a systematic literature review.

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Abstract

Purpose

This study aims to present a detailed investigation of Shariah audit research based on a systematic literature review.

Design/methodology/approach

A total of 53 studies were collected from the Scopus and Web of Science databases following a systematic methodology. These studies were analyzed and evaluated based on the theoretical perspective, geographical distribution, research settings and themes background.

Findings

The findings indicate an increase in the literature on Shariah auditing over time, especially in the Malaysian context, with a dearth of research in other contexts and institutions (Takaful). It has been also revealed that the existing literature is still unclear about the effectiveness and consequences of effective Shariah auditing, pointing the need for more work on these areas. The authors outline opportunities for future Shariah auditing research.

Originality/value

The synthesized findings are helpful for policymakers and managers to understand better how research in Shariah auditing is developing and how to translate research findings into practice. To the best of the authors’ knowledge, this is the first research to comprehensively synthesize the literature on this topic and identify the potential opportunities for future research directions.

Details

Journal of Islamic Accounting and Business Research, vol. 13 no. 5
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 21 January 2020

Ahmad Thamrini Fadzlin Syed Mohamed, Ahmad Fahimi Amir, Nur Khadirah Ab. Rahman, Emily Abd Rahman and Afifah Quraishah Abdul Nasir

The purpose of this paper is to give insight on the important preparation task needed to be considered by prospective PhD candidates prior to the start of their study. As pursuing…

Abstract

Purpose

The purpose of this paper is to give insight on the important preparation task needed to be considered by prospective PhD candidates prior to the start of their study. As pursuing and obtaining a higher degree qualification is becoming more eminent for those who want to advance their academic career, crucial preparation is needed before embarking on the doctoral quest.

Design/methodology/approach

A small-scale study of the PhD experience was carried out in a public university in Malaysia using semi-structured in-depth interviews with eight successful doctoral students representing three different faculties to assess respondents’ experiences concerning the preparation aspect, challenges faced and strategies used to overcome the problem.

Findings

From the interview data, three overarching themes emerged: motives, task and financial and health as important dominators that could influence a successful venture of a PhD journey.

Research limitations/implications

As the present research respondents were few, further research with bigger number of respondents may shed better light in identifying other important aspect in preparation for PhD. The authors are unable, in the space of this paper, to fully explore the implications of the data, and the work of others that it builds on, for the future of professional doctorates or other types of PhD awards. As professional doctorates are fully concentrated on their professional endeavour, i.e. nursing and education, the preparation needed may include different groundwork. In addition, this study was carried out in Malaysia, where the system may not necessarily share the same characteristics to other doctoral systems in other countries. Cultural differences, the impact of age, gender and race, were other variables that could be weighed by future research in the same area.

Practical implications

The university’s graduate office should line-up courses to inform future doctoral candidates on the aspect of preparation at personal level that the students need to carry out.

Social implications

The study provides new views where potential doctoral students should be helped and guided to become more consciously aware of their decision in pursuing a higher degree. This paper provides suggestions on the guidelines of the initial preparation needed before embarking on a PhD journey and managing their own learning.

Originality/value

The paper establishes the important aspect of the preparation phase needed to be considered by future doctoral students before pursuing their doctoral quest.

Details

Studies in Graduate and Postdoctoral Education, vol. 11 no. 1
Type: Research Article
ISSN: 2398-4686

Keywords

Article
Publication date: 2 July 2020

Mohamed Syazwan Ab Talib, Li Li Pang and Abdul Hafaz Ngah

The purpose of this paper is to identify the roles of government in promoting halal logistics.

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Abstract

Purpose

The purpose of this paper is to identify the roles of government in promoting halal logistics.

Design/methodology/approach

This paper applied a systematic literature review (SLR) technique to assess published halal logistics academic literature.

Findings

The review identified six roles, namely, regulation, financial incentives, taxation, infrastructure, guidance and encouragement and education and labour supply.

Originality/value

This systematic review paper is considered amongst the first to attempt to consolidate the dispersed halal logistics literature and to systematically accentuate the pivotal role of government in the halal logistics industry.

Details

Journal of Islamic Marketing, vol. 12 no. 9
Type: Research Article
ISSN: 1759-0833

Keywords

Article
Publication date: 30 May 2023

Mohammad Mominul Islam, Mohamed Syazwan Ab Talib and Nazlida Muhamad

This study aims to underline Islamic principles to the business theories for producers and policymakers and to explain halal marketing by value creation approach for halal…

Abstract

Purpose

This study aims to underline Islamic principles to the business theories for producers and policymakers and to explain halal marketing by value creation approach for halal stakeholders concerned with halal certification and its implementation.

Design/methodology/approach

This study applied inductive reasoning with the systematic literature review (SLR) of peer-reviewed published research papers, followed by the preferred reporting items for systematic reviews and meta-analyses framework. Furthermore, the content analysis with ATLAS.ti 2022 helped to undergo concept and thematic analysis that show the theoretical lenses for the upstream halal businesses.

Findings

Among 360 papers, the SLR from 2012 to 2022 found 32 papers dealing with the halal theory–based studies on certification, standards, producers and policymakers and halal supply chains. Only seven studies consulted the resource-based view (RBV), a strategy theory and the institutional theory (IT) connected to halal. This study further underpinned qualitative Quranic verses to add to the current body of RBV and IT, resulting in halal sustainable competitive advantage and halal certification institutionalization.

Practical implications

Islamic principles can guide halal stakeholders to create and manage valuable resources through halal certification. Also, academics can synthesize conventional theories as value-creation mechanisms compliant with Islamic codes.

Originality/value

To the best of the authors’ knowledge, this novel study was the first to contribute to the current body of RBV and IT with Islamic principles. It has primarily concentrated on the upstream halal businesses to create and manage halal value, certification and competitive advantages for halal marketing.

Details

Journal of Islamic Marketing, vol. 15 no. 1
Type: Research Article
ISSN: 1759-0833

Keywords

Abstract

Details

Issues and Challenges in the Malaysian Economy
Type: Book
ISBN: 978-1-83867-482-3

Article
Publication date: 20 September 2022

Norhudayati Mustapha, Jihad Mohammad, Farzana Quoquab and Zarina Abdul Salam

The acceptance of Islamic banking services by non-Muslim customers is not promising in the Malaysian context. Thus, this study aims to examine the effect factors that may motivate…

Abstract

Purpose

The acceptance of Islamic banking services by non-Muslim customers is not promising in the Malaysian context. Thus, this study aims to examine the effect factors that may motivate this customer group to adopt the Islamic banking services in the Malaysian context.

Design/methodology/approach

A self-administered questionnaire was used to collect data through google docs from 188 respondents. Structural equation modelling partial least squares (PLS-SEM) was used to analyze the hypothetical model of this study.

Findings

The result of this study found that knowledge about Islamic banking exerts a positive effect on non-Muslim beliefs (attitudinal, control and norm). Moreover, this study found a significant relationship between attitude, subjective norm, perceived behavioral control with non-Muslim Intention towards Islamic banking services. Furthermore, the mediating effect of attitude, subjective norm and perceived behavioral control was supported.

Originality/value

This is a pioneer study that contributes to the consumer behavior literature by extending the theory of planned behavior by incorporating knowledge in the model. In addition, this study develops comparatively new relationships, practically the mediation role of beliefs (attitudinal, control and norm) between knowledge and intention.

Details

Journal of Islamic Marketing, vol. 14 no. 10
Type: Research Article
ISSN: 1759-0833

Keywords

Article
Publication date: 25 September 2019

Farzana Quoquab, Nur Zulaikha Mohamed Sadom and Jihad Mohammad

Although the importance of halal logo in determining purchase intention has been recognized in the marketing literature, there is a dearth of study that has examined the impact of…

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Abstract

Purpose

Although the importance of halal logo in determining purchase intention has been recognized in the marketing literature, there is a dearth of study that has examined the impact of halal logo toward customer loyalty. To fulfill this gap, this study aims to shed some light on the impact of halal logo toward achieving customer loyalty in the context of fast food industry in Malaysia. More specifically, the objectives of this study are: to examine the direct and indirect effect of halal logo on customer loyalty; to examine the effect of halal logo on trust and perceived reputation; to examine the effect of halal logo and perceived reputation on customer loyalty; and to examine the mediating effect of trust and perceived reputation in the relationship between halal logo and customer loyalty among the fast food industry consumers in Malaysia.

Design/methodology/approach

This study used stimulus-organism-response (S-O-R) theory as the theoretical basis. The data were collected via self-administered survey questionnaire consisting 117 Muslim fast food consumers. Partial least square (SmartPLS, version 3) was used to test the study hypotheses.

Findings

Results of this study revealed that halal logo, directly and indirectly affect customer loyalty. Moreover, perceived reputation and trust also found to be positively related to customer loyalty.

Research limitations/implications

The data were collected from Malaysian Muslim consumers. Future studies can consider non-Muslim consumers to compare the loyalty pattern among Muslim and non-Muslim consumers.

Practical implications

The findings from this study will benefit fast food industry marketers who are targeting Muslim consumer segment and also those marketers who are operating their franchise business in Muslim majority countries. The findings suggest that halal logo helps service providers to create positive perceived reputation and to build trust among consumers, which eventually lead customer loyalty. It is expected that the findings of this study will assist the halal fast food industry marketers to better strategize their marketing efforts in retaining the Muslim customer base.

Originality/value

Using S-O-R theory, this study examines halal logo as the key driver of customer loyalty, which is comparatively a new link. Moreover, this study examines the mediating effects of perceived reputation and trust in the relationship between halal logo and customer loyalty, which are not tested in previous literature in the field.

Details

Journal of Islamic Marketing, vol. 11 no. 6
Type: Research Article
ISSN: 1759-0833

Keywords

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