ISRA International Journal of Islamic Finance: Volume 11 Issue 2 , Open Access

Subject:

Table of contents

Determinants of the intention to adopt Islamic banking in a non-Islamic developing country: The case of Uganda

Juma Bananuka, Twaha Kigongo Kaawaase, Musa Kasera, Irene Nalukenge

This paper aims to investigate the contribution of attitude, subjective norm and religiosity on the intention to adopt Islamic banking in an emerging economy like Uganda, which is…

7879

Venture waqf in a circular economy

Tariqullah Khan

This paper aims to enhance the impact of incorporated waqf institutions by blending their resources to promote responsible small businesses that are inclusive of human…

5834

Court referral and Nigeria's Financial Regulation Advisory Council of Experts (FRACE)

Zakariya Mustapha, Sherin Kunhibava, Aishath Muneeza

This paper aims to highlight resolution of Islamic finance dispute by common law-oriented courts in Nigeria with respect to Sharīʿah non-compliance and legal risks thereof, as…

2392

The impact of credit ratings on capital structure

Bora Aktan, Şaban Çelik, Yomna Abdulla, Naser Alshakhoori

The purpose of this paper is to empirically investigate the effect of real credit ratings change on capital structure decisions.

15743

An integrated approach for building sustainable Islamic social finance ecosystems

Ahmed Tahiri Jouti

Bringing more impact seems to be a real issue for social initiatives and organizations requiring the adoption of new approaches. The paper aims to define an integrated approach…

9662

Business succession from an Islamic accounting perspective

Umar Habibu Umar, Junaidu Muhammad Kurawa

The purpose of this paper is to discuss the inheritance of a business from the Islamic accounting perspective.

4975

Harmonizing and constructing an integrated maqāṣid al-Sharīʿah index for measuring the performance of Islamic banks

Fahmi Ali Hudaefi, Kamaruzaman Noordin

This paper aims to develop a performance measure for Islamic banks (IBs) by harmonizing related studies. Furthermore, this work uses the developed yardstick to analyze the…

6635

Performance of Islamic banks: Do the frequency of Sharīʿah supervisory board meetings and independence matter?

Abdalmuttaleb Musleh Alsartawi

This paper aims to investigate the relationship between the composition of Sharīʿah supervisory boards (independence and frequency of meetings) and the performance of Islamic…

4058

Interest-free microfinance in India: a case study of Bait-un-Nasr Urban Cooperative Credit Society

Wasiullah Shaik Mohammed, Khalid Waheed

The purpose of this paper is to understand interest-free microfinance practices in India, identify issues and recommend possible solutions.

4310

An empirical study of the challenges facing zakat and waqf institutions in Northern Nigeria

Mahadi Ahmad

The purpose of this paper is to unearth the factors inhibiting the development of zakat (the Islamic obligatory alms) and waqf (endowment) institutions in Northern Nigeria, with…

8165

ISSN:

2289-4365

Online date, start – end:

2017 – 2022

Editor:

  • Dr. Salma Sairally