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Drawing on institutional theory analytical perspectives of theorisation and translation, this study aims to explore the institutionalisation of eXtensible Business Reporting Language (XBRL) in Indonesia from a regulatory and filer perspective.

The Indonesian capital market offers a unique case of the integration of XBRL regulatory reporting between multiple regulators and a transfer from capital market regulation to state-level regulation. This study uses semi-structured interviews with key actors employed with Indonesian XBRL-regulatory bodies and listed companies (filers).

External pressures, monitoring issues and tensions in the implementation process were instrumental in the theorisation and translation of XBRL in Indonesia. Specifically, the findings show that choices made with respect to XBRL regulation and implementation created tensions between XBRL reporting fulfilling a monitoring purpose and serving stakeholders’ interests. The findings also indicate that the Indonesian approach to XBRL regulation and implementation had distinct characteristics compared to XBRL implementation in other jurisdictions.

This study emphasises the necessity for robust regulatory support and strict enforcement to navigate the complexities and tensions arising from a multi-regulatory approach. Additionally, it stresses the importance of firms’ readiness and expertise in XBRL as more sophisticated implementation strategies are considered.

Using the analytical lens of theorisation and translation, the study provides a deeper understanding of how a globally diffused accounting technology was institutionalised and legitimised in a developing country. Specifically, this study explains why a conversion approach to XBRL implementation was favoured and how XBRL implementation and reporting were managed and coordinated between different Indonesian regulators.

This study aims to examine how muzakki (zakat donator) and mustahik (zakat recipients) collaborated to strengthen the fundraising capability in Islamic social finance institutions (ISFIs) during the COVID-19.

This study uses a descriptive qualitative method in conjunction with interview techniques. Interviews with muzakki of various professions were conducted, as well as data from field documentation, to develop a collaborative model of muzakki and mustahik in strengthening the fundraising capacity of ISFIs.

The findings indicate that muzakki employed as civil servants, BUMN (state-owned enterprises) employees and entrepreneurs continue to pay zakat through ISFIs and support mustahik, whereas muzakki affected by the COVID-19 pandemic reduce their zakat spending. Consequently, with the collaboration of mustahik and muzakki, a framework can be developed to strengthen the strategy for raising funds for ISFIs. By empowering mustahik with businesses, ISFIs can increase the collection of zakat funds.

The collaboration model would strengthen ISFI's ability to raise Islamic philanthropic funds and optimize their management. The basis for the regulation is contained in Law No. 23 of 2011 which allows collaboration between institutions and other stakeholders. In addition, the role of ISFIs does not end with the collection and distribution of funds, they also maintain the muzakki and mustahik's cooperation, so a significant role is required in involving muzakki and mustahik for them to collaborate and synergize, as well as improving the quality of human resource from Amil (zakat collector) to implement the strategy.

Few studies have been conducted in collaboration with Muzakki and Mustahik to develop models or frameworks for strengthening fundraising capabilities in ISFIs. Most of these studies are illustrative. Through collaboration between Muzakki and Mustahik, this research establishes a new model for enhancing the strategy of Islamic social finance fund raising to establish a sustainable system for ISFIs.

This study aims to investigate how user-generated content (UGC) and firm-generated content (FGC) in social media affect attitudes toward halal tourism destinations, destination image and visit intentions among female Muslim (Muslimah) travelers. It also examines the role of travel habits as the moderating variable.

This study adopts the Theory of Interpersonal Behavior (TIB) and the Theory of Planned Behavior (TPB) to explore the motivation of Muslimah travelers to visit halal destinations. The survey was completed by 284 Indonesian Muslimah respondents who had visited halal tourism destinations in Indonesia. The SEM-PLS statistical technique was used to verify the associations between variables.

This study’s findings offer valuable insights for both theoretical understanding and practical applications. They suggest that both UGC and FGC significantly predict attitudes toward halal tourism and destination image, thereby influencing the visiting intentions of Muslimah travelers. Although UGC does not directly influence visiting intentions, it does play a significant role in shaping visiting intentions through its mediating effect on attitudes toward halal tourism destinations. In addition, the results indicate that habit positively moderates the relationship between attitudes toward halal tourism and visiting intentions.

This research contributes uniquely and significantly in two aspects. First, it merges the TIB with the TPB to elucidate the decision-making process of Muslimah travelers when selecting halal destinations. This integration illuminates new insights into the intentions of Muslimah tourists. Second, this study examines the respective influences of UGC and FGC on the visiting intentions of Muslimah travelers to halal tourism destinations. By comparing UGC and FGC, the research provides valuable insights into the decision-making processes of Muslimah tourists. Given Indonesia’s status as home to the largest Muslim population globally, this study offers a novel perspective on the traveling behavior of Muslimahs and practical recommendations for the Indonesian tourism sector in the establishment and promotion of Muslim-friendly destinations within the country.

This study aims to explore the current Shariah audit practices in zakat and waqf institutions in Malaysia.

A focus group discussion (FGD) with 38 zakat and waqf officers from 17 different zakat and waqf institutions in Malaysia was conducted. For reporting purposes, this study used a single-case study approach. The FGD was conducted and completed at the end of June 2021 via an online approach through Microsoft Teams.

The finding highlights the existing Shariah governance practices especially in terms of Shariah supervision roles, Shariah audit implementation in terms of Shariah audit scopes and common findings, Shariah audit competency, Shariah audit effectiveness especially the need for external Shariah audit function and Shariah audit issues and challenges faced in the implementation of Shariah audit practices.

The study findings and recommendations are useful for zakat and waqf institutions as well as the State Islamic Religious Councils to enhance Shariah audit practices in Malaysia.

This study is among the pioneer studies that explore Shariah audit practices in zakat and waqf institutions in Malaysia.