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The purpose of this paper is to deliberate on the establishment of zakat (Islamic alms) on oil and gas in Malaysia. Being one of the five Islamic pillars, zakat contributes significantly to the country’s socio-economic development and prosperity. However, in Malaysia and other Islamic countries, there is not yet a proper mechanism for calculating zakat on extracted minerals. Similar to gold and silver, oil and gas are valuable minerals, which, upon extraction, are subject to zakat payment. In Malaysia, however, this is not the case.

This study uses a qualitative method. It presents a thorough review on the stipulation for paying zakat on minerals, specifically oil and gas. The deliberation is based on secondary data entailing a comprehensive content analysis of prominent books on the subject, current zakat rulings and legal acts on oil and gas.

Oil and gas are subject to zakat payment, as indicated in several Qurʾānic verses and based on the academic reasoning of Muslim scholars. The zakat calculation for oil and gas entails the nisāb (minimum threshold value of the assets) but not the ḥawl (the requirement for one full Islamic year of ownership for the assets), by analogy with zakat on agricultural produce. Despite the obligation to pay zakat on minerals under the zakāt al-māl (alms due on wealth) category, oil and gas is yet to be fully subject to this practice in Malaysia, although the country is known as an oil-producing Muslim country. Several legislative acts covering the managerial and business side of oil and gas operations have long been established, but the provision on zakat remains unclear. Hence, comprehensive legislation is needed to fine-tune the Malaysian oil and gas system, particularly with regard to zakat.

This study relies mainly on secondary data and literature without performing any empirical investigations.

In terms of academic implication, this study enriches the existing body of knowledge on zakat. Practical implications would include enhanced decision-making concerning zakat on oil and gas on the part of zakat institutions, policymakers and the government of Malaysia.

This study provides practical and academic contributions to the deep understanding of zakat on oil and gas, which has received very little attention in the existing body of literature. Despite being limited in literature, this is a breakthrough study that sheds light on zakat on oil and gas.

This study aims to highlight the importance of intellectual capital (IC) for the operation of waqf (Islamic endowment) institutions, as few studies have discussed this issue in relation to non-profit religious organisations, particularly waqf organisations. Consequently, this study hopes to contribute to the development of waqf institutions in terms of human capital proficiency, the efficiency of operations and the effectiveness and sustainability of performance.

The authors reviewed a significant body of relevant studies written on various aspects of IC, to highlight the significance of considering IC in the operation of non-profit organisations (NPOs) and waqf institutions.

This study highlights the importance of IC in the operation of waqf institutions. It provides a platform that facilitates understanding of the existing obstacles and challenges in waqf institutions (such as lack of accountability, lack of funding, mismanagement and lack of trained labour, among others) and offers potential solutions through the consideration of knowledge and IC.

This study is a conceptual analysis of IC in the context of NPOs. Future studies should conduct empirical testing, which will provide more detailed discussion and enriching insights into the issue of IC and the performance of NPOs, particularly in the case of waqf institutions.

This study provides several important implications for waqf institutions and other NPOs, as it sheds light on the consideration of knowledge and IC in their operations.

To the best of the authors’ knowledge, this study is the first to discuss the issues of waqf in the light of IC and provide an integrated framework for the operation of waqf institutions.

Drawing on the conservation of resources (COR) theory, this study aims to examine the effects of servant leadership and despotic leadership on employees’ happiness at work (HAW) through job crafting.

To test the hypothesized relationships, the data were collected from 309 Pakistani employees. Structural equation modeling was used to analyze the data.

The findings showed that servant leadership is an optimal leadership style for creating employees’ HAW. In addition, job crafting was found to mediate the effects of servant leadership on employees’ broad-based positive attitudinal outcome (HAW). Moreover, results showed that despotic leadership negatively influences employees’ HAW through job crafting.

This study is novel as it investigates how newer forms of positive (servant) and negative (despotic) leadership styles influence employees’ multidimensional attitudinal outcome (HAW) via job crafting. By doing so, this research extends the nomological network of servant leadership, despotic leadership, job crafting and HAW.

The study examined the influence of humanitarian organizations’ culture and financial service providers’ technology readiness on the usage of digital cash-based assistance by humanitarian organizations, the influence of Humanitarian Organization Culture on Financial providers’ technology readiness and the mediating role of financial service providers’ technology readiness on the relationship between the culture in humanitarian organizations and their usage of digital cash-based assistance.

A quantitative cross-sectional survey design was used. The target population consisted of humanitarian organizations that were members of the Uganda Cash Consortium (UCC). The research hypotheses were tested using SMART PLS version 4.

The culture in humanitarian organizations and financial service providers’ technology readiness positively influences the usage of digital cash-based assistance by humanitarian organizations during humanitarian crises, and humanitarian organizations’ culture positively influences financial service providers’ technology readiness. Financial service providers’ technology readiness fully mediates the relationship between the culture of humanitarian organizations and the usage of digital cash-based assistance by humanitarian organizations during humanitarian crises.

The study mainly focuses on culture in humanitarian organizations and financial service providers’ technology readiness when examining the usage of digital cash-based assistance during humanitarian crises. Further, financial service providers’ technology readiness is examined using a humanitarian organization, financial service provider and beneficiary/persons of concern’s point of view rather than the government’s point of view.

Research examining determinants for digital cash-based assistance usage in humanitarian crises is scarce. Further, empirical research examining the influence of the humanitarian organizations’ culture and financial service providers’ technology readiness in promoting the usage of digital cash-based assistance in humanitarian crises, the impact of humanitarian organizations’ culture on financial service providers’ technology readiness and the mediating role of financial service providers’ technology readiness on the relationship between the culture of humanitarian organizations and usage of digital cash-based assistance in humanitarian crises are non-existent. The majority of research and grey literature focuses on how digital cash-based transfers can be used to enhance financial inclusion in refugee contexts.

This study aims to examine the relationship of the Islamic work ethics, organizational commitment and job satisfaction of Muslim employees in the four Islamic commercial banks in Indonesia.

The study has adopted a quantitative method with descriptive and inferential statistical analysis. A stratified random sample of the executive management was taken, proportionate to the size of each organization. Out of a total of 250 distributed questionnaires, 220 respondents have responded. Frequencies and percentages were used to identify the characteristics of the respondents, while the preliminary data analysis of reliability and validity tests were used, along with the linear regression and the factor analysis of variance to answer the research question.

It found that the Islamic work ethics have a positive and significant relationship with organizational commitment and job satisfaction.

The sharia compliance requirement of Islamic banks is aligned with the Islamic work ethics’ principles and values, which thus could create in-depth organizational commitment among employees.

The purpose of this paper is to draw a map of the general features of epistemological and critical concerns in contemporary Islamic philosophy. This study will not be confined to the domain of academic philosophy or to those who are professionals in the field of philosophy.

The paper adopted the critical rational approach in dealing with contemporary Islamic philosophy in the Arab world. The scope will include scholars from different fields of epistemology who tried to present a “vision” of the attitude that should be adopted in facing the challenges of the age and the problems of the nation on the epistemological level or the political, economic and social levels.

There is a need for a philosophy of action and progress rather than a philosophy that is based on abstract ideas and theories and of words/rhetoric. The ethics required to accomplish this ought to identify the attributes of the citizen who can reach self-actualization through legitimate means based on a progress agenda with theoretical and philosophical foundations.

Because a critical rational approach can be dealt with from different perspectives, this paper will adopt the classification of the principal intellectual trends: the reformist, secular and liberal.

This paper covers a long time span to determine whether the philosophical projects have been effective.

This paper, which criticizes the philosophic projects that are theoretically unsound and that do not address real social problems (like poverty), argues the need for a philosophy of progress and action. This will lead to devising an agenda that addresses the challenges the society is facing and to finding alternative and creative solutions resulting in development.

The purpose of this paper is to examine bank performance using the different performance measures, namely, return on assets, return on equity and bank margins (MAR).

Unbalanced panel data were constructed to test the related hypotheses and provide evidence on the relationship between ownership types, banking models and performance indicators adopting the random effects techniques.

The findings of the paper substantiate that the banking models are significant performance indicators. However, the results are contingent on the GDP growth of the country. Moreover, the evidence indicates that the impact of ownership types is inconclusive in all measures of performance. However, the GDP is significant when it interacts with the types of ownership, particularly for foreign and government banks, although the evidence is mixed and unfavourable for government banks.

The results of the study provide insights for bankers and policymakers to enhancement Yemen’s banking sector.

This study is considered as the first attempt in examining the role of banking model and ownership type and their link to banking model.

The purpose of the paper is to showcase the significant achievements of Egypt's scientists in the 20th century across various fields of study such as medicine, physics, chemistry, biology, math, geology, astronomy and engineering. The paper highlights the struggles and successes of these scientists, as well as the cultural, social and political factors that influenced their lives and work. The aim is to inspire young people to pursue careers in science and make their own contributions to society by presenting these scientists as role models for hard work and dedication. Ultimately, the paper seeks to promote the importance of science and its impact on society.

The purpose of this review is to present the scientific biographies of Egypt's most distinguished scientists, primarily in the field of Natural Sciences, in a balanced and comprehensive manner. The work is objective, honest and abstract, avoiding any bias or exaggeration. The author provides a clear and concise methodology, including a brief introduction to the scientist and their field of study, an explanation of their major contributions, the impact of their work on society, any challenges or obstacles faced during their career and their lasting legacy. The aim is to showcase the important achievements of these scientists, their impact on their respective fields and to inspire future generations to pursue scientific careers.

The group of outstanding scientists in 20th century Egypt were shaped by various factors, including familial upbringing, education, society, political and cultural atmosphere and state support for scientific research. These scientists made significant contributions to various academic disciplines, including medicine, physics, chemistry, biology, mathematics and engineering. Their impact on their communities and cultures has received international acclaim, making them role models for future generations of scientists and researchers. The history of these scientists highlights the importance of educational investments and supporting scientific research to foster innovation and social progress. The encyclopedia serves as a useful tool for students, instructors and education professionals, preserving Egypt's scientific heritage and honouring the scientists' outstanding accomplishments.

The encyclopedia preserves Egypt's scientific heritage, which has been overlooked for political or other reasons. It is a useful tool for a variety of readers, including students, instructors and education professionals, and it offers insights into universally relevant scientific success factors as well as scientific research methodologies. The encyclopedia honours the outstanding scientific accomplishments of Egyptian researchers and their contributions to the world's scientific community.

The practical implications of this paper are several. First, it highlights the importance of education, family upbringing and societal support for scientific research in fostering innovation and social progress. Second, it underscores the need for continued funding and support for scientific research to maintain and build upon the accomplishments of past generations of scientists. Third, it encourages young people to pursue scientific careers and make their own contributions to society. Fourth, it preserves the scientific heritage of Egypt and honors the contributions of its outstanding scientists. Finally, it serves as a useful tool for students, instructors and education professionals seeking to understand the factors underlying scientific success and research methodologies.

The social implications of the paper include promoting national pride and cultural identity, raising awareness of the importance of education and scientific research in driving social progress, inspiring future generations of scientists and researchers, reducing socioeconomic disparities and emphasizing the role of society, politics and culture in shaping scientific researchers' personalities and interests.

The paper's originality/value lies in its comprehensive documentation of the scientific biographies of Egypt's most prominent scientists in the 20th century, providing unique insights into the factors that contributed to their development and their impact across various academic disciplines. It preserves Egypt's scientific heritage and inspires future generations of scientists and researchers through the promotion of educational investments and scientific research. The encyclopedia serves as a useful tool for education professionals seeking to understand scientific success factors and research methodologies, emphasizing the importance of supportive and inclusive environments for scientific development.

The purpose of this paper is to observe whether the entrenchment of managers can affect firms’ dividend disbursement decisions and investor sentiment in the Tunisia context.

The sample includes all non-financial listed stocks in the Tunisia stock exchange during the years 2004–2017. Moreover, the entrenchment of managers is measured by five proxy explained the managers rooting from all listed firms. The propensity to pay dividends is measured by the dividend yield.

The findings yield qualitatively consistent with the previous research. After controlling for the effect of a manager’s behavior and different entrenchment phase, the result shows that entrepreneurial the firm’s decision to pay dividends could be influenced by the managers’ entrenchment.

The result is limited at the level of the non-financial companies listed in the BVMT, but in future studies, the investigation with other countries can be compared.

Moreover, investors in Tunisia show their preference for a dividend to self-control and satisfaction and increase their profit, especially in an abnormal economic situation explained by the Tunisian political crisis.

The originality of this paper is to investigate both the important role of the entrenchment and cycle life of the manager on the decision to distribute dividends and the investor sentiment. Moreover, the author’s problem may be a reference for future investigation talking about the managers’ psychology like opportunism.

This paper systematically reviews the evolution of Internet of Things (IoT) research in business and management over the past decade and a half. It synthesizes current knowledge, identifies major themes, gaps, and future opportunities to guide scholars on potential research directions within this exponentially growing domain.

A structured systematic literature review methodology filtered IoT publications across business/management journals using Scopus database. Detailed thematic and bibliometric analyses chronologically mapped the progress of peer-reviewed articles from 2005–2023. Both quantitative metrics and qualitative coding inductively revealed historical trends, topics, applications and research implications.

Analysis uncovered six primary IoT research themes - business models, technology, data, customers, organizations, and sustainability. Dominant focuses were found on technological enablers, business model innovation and customer experience transformations. While technical aspects are well-documented, strategic technology integrations and organizational change management require greater emphasis.

Focus restricted to academic articles published in management journals risks missing relevant papers published in other fields. Screening process involved some subjectivity. Lacks geographic analysis of research contexts. The rapidly evolving nature of technology domain risks findings’ generalizability.

Key enablers and success factors that we identified may support managerial decision making when it comes to IoT adoption.

We discuss advancing IoT innovation through ethics and sustainability lenses and these may help ensure responsible adoption.

This analysis weaves together the extant literature and offers an evidence-based research agenda for management scholars by chronicling the state, evolution, influential factors, and future opportunities within IoT literature. It highlights major thematic shifts and priority gaps to address.