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This study aims to offer a holistic halal cosmetic consumption framework by describing the current knowledge about halal cosmetics and presenting new directions for future research.

The theory, method and context–attributes, decision and outcome systematic review framework was used in this study. This study addresses the halal cosmetics literature published in the Scopus database: nonpredatory journals between 2010 and 2021.

This study found seven antecedent categories that affect four halal cosmetics consumption decisions. Those decisions led to three outcomes. In addition, behavioral theories were identified as the most frequent theory used to explain this phenomenon in personal and business settings.

To the best of the authors’ knowledge, this is the first systematic review of halal cosmetics consumption. This study explores the relevant theories, contexts, methods, antecedents and consumer decisions. Therefore, this study offers important insights into this phenomenon.

The purpose of this study is to examine and review tayyiban indicators in the context of halal food production. In Islam, food produced or manufactured must be halal and tayyiban. Even though both halal and tayyiban are always mentioned together in the Quran, the halal aspect is highlighted more than tayyiban. The discussion of tayyiban’s indicators is still vague.

The study was adopted based on the Preferred Reporting Items for Systematic Reviews and Meta-Analyses for the review of the current research which used two main journal databases, namely, Web of Science and Scopus. Accordingly, the search resulted in a total of 40 articles that can be systematically examined.

The results of review of these articles formulated five main themes: safety, nutrition, cleanliness, quality and authenticity. These five indicators are considered relevant enough in the context of halal food production to build a comprehensive tayyiban concept.

This study enriches the field of halal food research. The concept of tayyiban as a whole has been given limited attention in academic literature. At the end of this study, a number of recommendations are suggested for the reference of future scholars.

This paper aims to systematically review the existing studies for Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards which include different tracks of researches and then identify the gaps to propose opportunities for future research.

By adopting a systematic literature review approach, 46 papers that were published between 2000 and 2020 from 23 journals concerned with AAOIFI were selected for review and analysis.

The authors combine electronic searches to identify relevant studies using keywords such as “AAOIFI” or and “Islamic standards.” In light of the existing studies’ limitations, this paper derives and summarizes five leading future research tracks: identifies the research gaps in AAOIFI and then suggests that AAOIFI still requires more empirical analyses; identifies the alternative analytical methods as meta-analysis; identifies additional measurements for macro and microeconomics factors; identifies recent tracks as corresponding to Covid-19 pandemic; and future studies should consider the role of central banks and positive criticism for AAOIFI.

This analysis address the literature gaps on measuring compliance, determinants and consequences of AAOIFI adoption as this study serves as a guide for the researchers, regulators and Islamic financial institutions in research associated with this area. The findings would support AAOIFI, regulators and related authorities across jurisdictions with suggestions on improving the current AAOIFI practices.

This literature review is a historical record and guidance for researchers who seek to examine and explore several questions about AAOIFI. To the best of the authors’ knowledge, this is the first paper that applies systematic literature review over AAOIFI research field.

This study aims to analyse the relationship between management ownership and the performance of Islamic microfinance institutions (MFIs) using panel data from Indonesian Islamic rural banks (Bank Pembiayaan Rakyat Syariah [BPRS]).

This study uses unbalanced quarterly panel data from BPRS during the period from 2011 to 2016. Performance, as the dependent variable in this study, is analysed based on three sets of measures, namely, profitability, efficiency and the financing risk. Management ownership, as the independent variable in this study, is represented by ownership by the board of directors (BOD), the board of commissioners (BOC) and the sharia supervisory boards (SSB).

The results show that ownership by the BOD and BOC does not have a significant relationship with profitability and efficiency. However, the BOD ownership has a negative relationship with the financing risk and vice versa for the BOC ownership. Additionally, the study reveals that ownership by the SSB plays a positive and significant role in increasing the profitability and efficiency but does not have a significant impact on the financing risk.

This is one of the first studies to provide empirical results regarding the relationship between management (BOD, BOC and SSB) ownership and the performance of BPRS. The finding reveals that ownership by the SSB is very important to increase the profitability and efficiency of the BPRS.

This study fills the gap in the literature about Islamic MFIs in Indonesia, especially the BPRS. This research also provides an insight into corporate governance practices and Islamic MFIs’ performance using BPRS data. The findings provide useful information for policy makers and regulators.

The importance of shopping streets has long been considered a critical aspect of urban tourism. However, limited exploration focuses on the supply side, especially from the tour operator’s (TO) perspective. This paper aims to investigate TOs’ perceptions and attitudes towards packaging Tuanku Abdul Rahman Street (TARS) as an urban shopping spot in Kuala Lumpur.

Study data is gathered through qualitative in-depth interviews among 25 TO managers in Kuala Lumpur, Malaysia. The coding process was done manually, followed by qualitative data analysis using ATLAS.ti version 8 software.

The results show that the TOs regarded TARS as a must-visit shopping spot for international tourists. They argue that TARS’s competitiveness as a shopping street depends on the supporting infrastructure and safe environment, which are currently neglected by the relevant authorities and jeopardise the sustainability of TARS as a must-visit shopping street in the future.

This study’s findings generate value-added information on the potential of shopping tourism and TARS as must-visit shopping streets in Malaysia. On the other hand, the TOs’ concern about the lack of supporting infrastructure and unsafe environment generates varying consequences and implications for the individual TOs, tourism policymakers and government-related authorities.

This study offers new insight for urban tourism policymakers, managers and entrepreneurs to capture the attributes of a vibrant shopping street. There is exclusive potential for local tourism operators to take greater responsibility in shopping tourism planning processes and management operations through trustworthy planning partnerships among respective tourism stakeholders related to the shopping street domain.

The purpose of this study is to better understand the issues on tax compliance. This study aims to examine the influence of patriotism and public governance on the sales tax compliance of small and medium enterprises (SMEs) and to examine the interaction between patriotism and public governance on sales tax compliance.

This study was carried out by soliciting the opinions of owner-managers of SMEs in Jordan through a survey that was distributed by self-administered. This paper uses partial least squares structural equation modelling to investigate the influence of patriotism, public governance and the interaction of these two mechanisms on sales tax compliance for a sample of 385 SMEs.

This paper finds that patriotism and the public governance increase and improve the level of sales tax compliance. The findings also supported the interaction effect of patriotism on the relationship between public governance with sales tax compliance. Thus, all the hypothesised relationships were supported.

Tax authorities and policymakers in developing majority societies in developing countries and in other Arab countries, especially in Jordan, may use the results to focus their interest on the formulation of policies founded on the outcomes of the study to strengthen the compliance of eligible SMEs to further boost their sales collections.

Very few studies have examined the determinants of sales tax compliance, and there has been an absence of work that examines the influence of the patriotism and public governance on sales tax compliance. This paper, therefore, fills a gap in the literature by providing the first empirical evidence about the influence of patriotism and public governance on sales tax compliance of SMEs in developing countries. This study is the initial paper to examine the interaction between patriotism and public governance on sales tax compliance among SMEs in developing countries

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.

This study aims to examine the impact of environmental, social and governance (ESG) practices on the financial performance of Malaysian Shariah-compliant companies over the period 2010–2017.

Panel regression models are used for this study to test the effect of ESG practices on the performance and the interaction variables to examine the impact of double ESG – Shariah screening on firms’ performance.

This study finds a positive relationship between ESG practices and financial performance, suggesting that ESG practices can enhance firm value. Additionally, the authors also find evidence that double ESG–Shariah screening can enhance the ESG relationship with performance. These results are consistent and robust to three proxies for financial performance and different estimation techniques.

The positive relationship between ESG practices and performance implies that firms should improve their ESG commitment as this is consistent with enhancing performance.

This study presents evidence concerning the impact of ESG practices on the financial performance of Shariah companies, thereby paving the way for further studies in sustainability investments in Shariah companies.

This study aims to reduce carbon emissions and costs in an automobile production plant by improving the operational management efficiency of a serial assembly line assisted by a feeding electric tow vehicle (ETV).

A multi-objective function is formulated to minimize the energy consumption of the ETV from which emissions and costs are measured. First, a mixed-integer linear programming model is used to solve the feeding problem for different sizes of the assembly line. Second, a bi-objective optimization (HBOO) model is used to simultaneously minimize the most eco-efficient objectives: the number of completed runs (tours) by the ETV along the assembly line, and the number of visits (stops) made by the ETV to deliver kits of components to workstations.

The most eco-efficient strategy is always the bi-objective optimal solution regardless of the size of the assembly line, whereas, for single objectives, the optimization strategy differs depending on the size of the assembly line.

Instances of the problem are randomly generated to reproduce real conditions of a particular automotive factory according to a previous case study. The optimization procedure allows managers to assess real scenarios improving the assembly line eco-efficiency. These results promote the implementation of automated control of feeding processes in green manufacturing.

The HBOO-model assesses the assembly line performance with a view to reducing the environmental impact effectively and contributes to reducing the existent gap in the literature. The optimization results define key strategies for manufacturing industries eager to integrate battery-operated motors or to address inefficient traffic of automated transport to curb the carbon footprint.

This study aims to gain new insight into how a set of maqasid-based consumption intelligence variables mediates exogenous variables (i.e. religiosity, Islamic university role and normative belief) and halal purchase intention as an endogenous variable.

The research model is empirically tested with a data set of 370 responses retrieved from the students of the millennial generation from the cross Islamic state university in Indonesia. Data were analysed with Partial Least Square Structural Equation Modelling (PLS-SEM). The sample size of this study is computed with preliminary power analysis.

The SEM finding revealed that two maqasid-based consumption intelligence variables had mediated the exogenous and endogenous variables, i.e. halal purchase intention. These variables mediating the exogenous and endogenous variables have explained 63.5 R² variances in halal purchase intention. Concerning individual impact size of cognition and motivation as a component of maqasid-based consumption intelligence has shown medium-level effect size (f²) in mediating the halal purchase intention. Interestingly, the exogenous variable does not directly affect halal purchase intention but must be mediated with maqasid-based consumption intelligence variables. However, before including variables of maqasid-based consumption intelligence, the R² was relatively small. It is just 30.4% in R² that explains the variance of halal purchase intention.

This study explores maqasid-based consumption intelligence as a relatively new model to explain the variable halal purchase intention. Therefore, it takes many types of exogenous variables to test how relevant maqasid-based consumption intelligence variables can define endogenous variables. Notwithstanding, this study does not do that because it only limits three exogenous variables (i.e. religiosity, Islamic university role and normative belief). Therefore, in further research, these limitations seem to be perfected by other scholars concerned about halal purchase intention.

The findings of this study allow Islamic universities to mainstream halal issues as a subject of learning, especially concerning consumption ethics. In addition, the empirical results of this study encourage the industry to pay attention to the essential components in determining the halal quality of the products offered because the millennial generation is now very aware of the importance of halal products.

This study contributes to the existing literature on halal purchase intention by testing maqasid-based consumption intelligence variables as mediators. Moreover, this is a pioneer study to consider and construct maqasid-based consumption intelligence as a model that explains halal purchase intention.