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In the case of money laundering (ML) originating from the predicate crime of corruption, law enforcers find it difficult to prove all or the existence of a predicate crime on assets that produce assets. This paper aims to analyze ML in corruption cases in Indonesia.

This research uses qualitative descriptive methods. This research discusses the law enforcement of corruption which coincides with the crime of ML.

New findings were discovered where against the corruption case which was carried out concurrently with the crime of money laundering, the value of which was Rp. 1bn and above and has been handled by investigators from the Corruption Eradication Commission (KPK), so the prosecution process is carried out by the public prosecutor from the KPK to continue the trial to the Corruption Court. With respect to cases of criminal acts of corruption, which were carried out concurrently with ML crimes, the value of which was Rp. 1bn and below and had been handled by the prosecutor’s investigators from the start, the prosecution process was carried out by the public prosecutor from the prosecutor’s office to continue the trial to the corruption court.

To the best of the authors’ knowledge, this is the first study to use normative perspective on ML in corruption cases (white-collar crime). In contrast to previous studies that take fraud in general as an object of research, researchers are now interested in focusing more research on detecting suspected ML crimes: a case study on corruption cases in Indonesia.

This study aims to investigate the pragmatic issues on the radical call for the establishment of an external Shariah auditor (ESA) in the governance framework of Islamic banks (IBs).

From 11 well-established Malaysian IBs, 16 internal auditors were interviewed to provide an in-depth understanding on how ESA can provide greater assurance to stakeholders in Malaysian IBs.

This study reported mixed acceptance from internal auditors on the proposed additional governance layer to be undertaken by the ESA. Generally, internal auditors reluctantly agreed that Shariah auditing by the ESA would enhance the quality of Shariah assurance but maintain several practical concerns regarding lack of guidelines on Shariah auditing, the additional cost to be borne by IBs and the possible tensions between the ESA and Shariah board (SB) amid the diverse Shariah interpretations available for experts in the field.

The critical point on the manifestation of an ESA in the contemporary IB practice brought by this study highlights the need for regulation and policy promulgation that embrace a comprehensive approach to Shariah audit process within the religio-ethical dogma of Islamic banking and the pragmatic approach to banking.

This study provides evidence on the expected role and competency of an ESA and explores the implications produced by its implementation in Malaysian IBs. This study also clarifies how IBs should delineate the role of Shariah assurance from SB to ESA.

The aim of this manuscript is to study the current scientific literature on food marketing and religion, by giving an overview of current knowledge and the possible future research opportunities once found the gaps.

This a classic literature review carried on by considering marketing, consumer behaviour and management journals as well as religion-focused ones.

Current literature highlights how faith impacts on food marketing and religious consumers choices (and not only). Most of the papers focus on Islam. Considering the globalised economy, the authors’ findings highlight also the relevance of religious certifications for less/not religious people, because of certified food is considered safe and healthy.

The paper joins and reviews two research fields whose connection is growing, so it is relevant to know the current status of scientific literature, which is updated compared to recent literature.

This review paper aims to provide a comprehensive retrospective analysis of the research landscape in the Halal industry through a threefold approach, including bibliometric analysis, latent theme identification and examination of driving factors of research citations.

A total of 2,510 research documents, identified from the Scopus through a systematic search, were considered for review. The review methods included bibliometric analysis of the domain, application of the machine learning structural topic modeling (STM) to identify latent themes and negative binomial regression to estimate the impact of paper, author and geographical characteristics on citation rates.

In addition to bibliometric insights, the STM uncovered 10 key topics within the Halal industry literature, including certification processes, dietary practices, consumer behavior, ethical considerations, supply chain management, market dynamics, Halal tourism, verification methods, regulatory frameworks and Halal food production and marketing. Positive associations with citation rates were found for abstract length, number of keywords, paper age, number of references, funding, number of authors and international collaboration, while a negative association was observed for authorship from Malaysia.

This paper, besides providing insights into research dynamics and citation patterns, also guides future research avenues in the Halal industry.

The purpose of this study is to empirically investigate the effects of religiosity level, ethnocentrism, subjective norms, product judgment and trust in Halal food products on the consumer intention to purchase a Muslim (manufactured in a majority Muslim country) versus a foreign (manufactured in a majority non-Muslim country) product available on the Lebanese market across the two main Muslim sects, namely, Sunnism and Shiism.

The study used a quantitative survey that was administered to a proportionate stratified sample of 607 respondents from the two sects.

The results indicate that Sunni consumers indicate a greater trust in judgment of and willingness to buy foreign Halal products compared to their Shiite counterparts, while Shiite consumers display a greater trust in judgment of and willingness to buy Muslim products. Moreover, religiosity, ethnocentrism, subjective norms, brand trust and product judgment have been found to significantly influence consumer purchase intention.

The study results exhibit that religious sect plays a key role in consumer purchase intention, which encourages decision makers and marketers to pursue identity, awareness and communication strategies while targeting Muslim consumers of both sects.

Muslim consumers’ perception of Halal products is a sorely under-researched area of study with minimal empirical data supporting such studies. The results of this study offer some insight into consumer behavior differences between members of the two sects.

Halal tourism is a subset of tourism activities geared towards Muslim which are aligned with the Islamic principles. As a response to this, many food operators have realised the importance of having a halal certification to establish a better market position. In the context of Indonesia, it is yet to be known what attitudes the food operators have towards halal certification and what attributes characterised those who have obtained the certification. Therefore, this study aims to examine the attributes of food operators and their attitudes towards halal certification in Indonesia.

A survey and structured interview were conducted on 298 food operators in Bandung, a city in Indonesia, between August and December 2018. Seven hypotheses were proposed and tested to evaluate the association between halal certification and food operators’ attributes and their attitudes towards it.

The results of the study suggested that food operators who had halal certification can be characterised by the number of branches the businesses have, the knowledge of halal tourism and knowledge on the market segment. However, the age of their business was found not related to halal certification. In terms of attitudes, the study found that performance beliefs, intention to apply and target market segment had associated with halal certification.

The outcomes of the study could provide information to entities and agencies involved in the tourism industry that consider targeting Muslim travellers as their market segment. Halal certification could be an approach to facilitate tourism marketing and consequently increase the performance of food-related business sectors.

This study provides evidence that could lead to a better understanding of the attributes of food operators and their attitudes towards halal certification in the context of Indonesia’s tourism industry.

The purpose of this study is to examine the factors that influence people’s behaviour in paying zakat, explore their perceptions of the institutions, examine the factors that influence their trust and analyse the impact of trust on their behaviour in paying zakat to the institutions.

A questionnaire was distributed to 740 potential Zakat payers in the Federal Territory, Malaysia. In designing the questionnaire, a systematic literature review, focus group discussions and pilot study were conducted. Descriptive analysis and partial least squares structural equation model were used with SmartPLS software.

The result shows that trust, intention to pay zakat and age of the respondents have statistically significant impacts on people’s behaviour to pay zakat through institutions. Intention to pay zakat is influenced by attitudes, subjective norms and perceived behavioural control. In addition, the main common concerns expressed were lack of awareness of the importance of paying zakat, lack of transparency in zakat administration, especially in collection and distribution, and inefficiency in administration and distribution. Moreover, trust in the institutions could be established if the institution is able to fulfil its mission of collecting and distributing zakat to the entitled Asnaf and improve their welfare, as trust not only has a direct impact on people’s behaviour, but also strengthens people’s intention and influences their behaviour to pay zakat to the institutions.

This study focuses on a specific geographical area and zakat institution; hence, the study’s generalisability is limited. The use of self-reported and cross-sectional data may introduce bias and fail to capture the dynamic change of trust, intention and behaviour across time. The proposed solution of leveraging digital platforms may provide numerous hurdles and obstacles for adoption by the zakat institution.

This study shows the significant role of trust in influencing people’s intentions and behaviour in supporting organisations. Therefore, it can serve as an indicator of the performance or success of a particular institution. Thus, there is a need to find strategies to gain people’s trust by improving their ability, integrity and benevolence in performing their tasks.