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This study aims to develop a comprehensive insolvency model tailored to Islamic banks, ensuring alignment with Shariah principles throughout pre-insolvency, bankruptcy and post-bankruptcy stages.

The research adopts a qualitative research method, using a desktop research approach. Primary sources and secondary sources are examined to gather information and draw conclusions.

This study presents a comprehensive insolvency model designed for Islamic banks, rooted in Shariah principles. The model covers pre-insolvency, bankruptcy (taflis) and post-bankruptcy stages, incorporating key Shariah parameters to ensure adherence to Islamic finance principles. It addresses challenges such as adapting to dynamic financial landscapes and varying interpretations of Shariah principles. Notably, the model recognizes the separate legal personality of Islamic banks and emphasizes transparency, fairness and compliance with religious obligations. In the post-bankruptcy stage, directors are urged to voluntarily settle remaining debts, aligning with ethical and Shariah-compliant standards.

The study contributes to the stability and growth of Shariah-compliant financial systems by extending insolvency principles to Islamic banks, providing a foundation for future research and policymaking specific to this context.

Takaful is a social security approach that guarantees business risks in light of shari’ah, thus playing a crucial role in human life and the economy. The purpose of this study is to examine the factors that influence the behavioural intention of micro, small and medium-sized enterprises (MSMEs) entrepreneurs to participate in takaful in Sri Lanka.

This study is designed quantitatively with deductive approach using the theory of planned behaviour. A total of 432 MSMEs in Sri Lanka were surveyed using convenience sampling to measure the intention to participate in takaful as a risk mitigation. The collected data were analysed through partial least square-structural equational modelling.

Attitude, subjective norm and perceived behavioural control variables positively influenced the intention, with t-values of 3.216, 3.813 and 3.859, respectively. The influence of these variables exhibits not much difference.

This study only focuses on MSMEs and a general takaful scheme. Future researchers may consider family takaful involvement among Sri Lankan business entrepreneurs.

Takaful practitioners should gain from the entrepreneurs’ intention to participate in takaful. Findings from this study could help marketing managers to revamp their strategies to further attract the entrepreneurs and make them to understand risk they are facing and, subsequently, participate in the takaful scheme.

This paper focuses on the context of Muslim minority among pluralism, where there is no regulation for Islamic financial products and services, and under the Islamic financial market crisis. This unleashes how business owners feel about takaful system on different dimensions.

This study aims to examine the moderator effect of religiosity on the relationship between halal brand awareness and habit towards purchasing decisions of halal products.

The quantitative method is used in this study. Descriptive and statistical (multiple and moderated regression) analyses are employed to test the hypothesis according to the research model. The data is collected using a cross-sectional design from 197 respondents consisting of business owners in North Sumatera, Indonesia.

It is found that both halal brand awareness and habit have a positive and significant effect on the purchasing decision of halal products. Meanwhile, religiosity significantly acts as a moderating variable in the relationship between awareness and purchasing decisions, as well as habit and purchasing decisions.

This study revealed the important factor of religiosity as a moderating factor in purchase decisions of halal products. The government may need to collaborate with Islamic educational institutions to raise awareness of the halal concept and product awareness. It is assumed that individuals who know about the Islamic religion will have a higher degree of awareness of halal products compared to individuals with limited knowledge of Islam; thus, providers of Islamic education play a crucial role in raising the level of awareness of halal products. Schools may serve as catalysts for the dissemination of knowledge of halal products.

Developing halal product markets can be done by enhancing the religiosity level of consumers, one of them through attending formal or informal religious classes.

The global emphasis on sustainability is driving organizations to embrace financial technology (Fintech) solutions as a means of enhancing their sustainable performance. This study seeks to unveil the intermediary role played by green finance and competitiveness, along with the moderating impact of digital transformation (DT), in the intricate relationship between Fintech adoption and sustainable performance.

Drawing on existing literature, we construct a comprehensive conceptual framework to thoroughly analyse these interconnected variables. To empirical validate of our model, a dual structural equation modelling–artificial neural network) SEM–ANN approach was employed, adding a robust layer of validation to our study’s proposed framework. A sample of 438 banking employees in Pakistan was collected using a simple random sampling technique, with 411 samples deemed suitable for subsequent analysis. Initially, data scrutiny and hypothesis testing were carried out using Smart-PLS 4.0 and SPSS-23. Subsequently, the ANN technique was utilized to assess the importance of exogenous factors in forecasting endogenous factors.

The findings from this research underscore the direct and significant influence of Fintech adoption and DT on the sustainable performance of banks. Notably, green finance and competitiveness emerge as pivotal mediators, bridging the gap between Fintech adoption and sustainable performance. Moreover, DT emerges as a critical moderator, shaping the relationships between Fintech adoption and both green finance and competitiveness. The integration of the ANN approach enhances the SEM analysis, providing deeper insights and a more comprehensive understanding of the subject matter.

This study contributes to the enhanced comprehension of Fintech, green finance, competitiveness, DT and the sustainable performance of banks. Recognizing the importance of amalgamating Fintech adoption, green finance and transformational leadership becomes essential for elevating the sustainable performance of banks. The insights garnered from this study hold valuable implications for policymakers, practitioners and scholars aiming to enhance the sustainable performance of banks within the competitive business landscape.

Zakat has succeeded in becoming one of the safety nets for welfare during the crisis. As a result, continuous improvement is a necessity, especially through strengthening technology adaptation. This study aims to explore the factors determining Muslim behavior on their intention to pay zakat by taking into consideration the adoption of digital technology using the modified Unified Theory of Acceptance and Use of Technology (UTAUT).

The data collected were 265 respondents who live in urban and suburban areas. They were processed using the partial least square structural equation modeling (PLS-SEM) design. Furthermore, the multigroup analysis (MGA) was conducted to capture the difference results between urban and suburban.

The findings show that performance expectancy, social influence, facilitating conditions, perceived security and privacy and zakat literacy significantly increase the intention of Muzakki to adopt financial technology. Perceived security and privacy has succeeded in being an important predictor of digital payment adoption for Muzakki. This paper provides a specific description of the adoption of Muzakki living in urban and suburban areas by using MGA. The research findings illustrate that there is a different urgency between the related variables. Suburban communities have more significant results regarding the research model used.

This research provides new component variables that can drive individuals’ intentions to use digital services to pay zakat online by using the redesigned UTAUT model. Further research can explore more variables related to zakat digitalization, such as social media interaction, by conducting in-depth interviews with stakeholders to improve zakat performance in this digital era.

The result of this research recommends that zakat institutions enhance their zakat literacy and education among the Muslim population to improve zakat performance. The government should pay attention to the digital ecosystem to attract the community to use a digital platform.

This research modified the UTAUT model by integrating several other important constructs to produce more comprehensive findings in investigating the factors that can influence an individual's intention to pay zakat through an online digital platform. This study also examined the indirect effect to obtain significant results by positioning perceived security and privacy as an intervening variable. The implementation of the MGA was conducted to divide research respondents into two categories (urban and suburban) and compare the test results.

Study on knowledge-based systems for scientific publications is growing very broadly. However, most of these studies do not explicitly discuss the knowledge management (KM) component as knowledge management system (KMS) implementation. This background causes academic institutions to face challenges in developing KMS to support scholarly publication cycle (SPC). Therefore, this study aims to develop a new KMS conceptual model, Identify critical components and provide research gap opportunities for future KM studies on SPC.

This study used a systematic literature review (SLR) method with the procedure from Kitchenham et al. Then, the SLR results are compiled into a conceptual model design based on a framework on KM foundations and KM solutions. Finally, the model design was validated through interviews with related field experts.

The KMS for SPC focuses on the discovery, sharing and application of knowledge. The majority of KMS use recommendation systems technology with content-based filtering and collaborative filtering personalization approaches. The characteristics data used in KMS for SPC are structured and unstructured. Metadata and article abstracts are considered sufficiently representative of the entire article content to be used as a search tool and can provide recommendations. The KMS model for SPC has layers of KM infrastructure, processes, systems, strategies, outputs and outcomes.

This study has limitations in discussing tacit knowledge. In contrast, tacit knowledge for SPC is essential for scientific publication performance. The tacit knowledge includes experience in searching, writing, submitting, publishing and disseminating scientific publications. Tacit knowledge plays a vital role in the development of knowledge sharing system (KSS) and KCS. Therefore, KSS and KCS for SPC are still very challenging to be researched in the future. KMS opportunities that might be developed further are lessons learned databases and interactive forums that capture tacit knowledge about SPC. Future work potential could identify other types of KMS in academia and focus more on SPC.

This study proposes a novel comprehensive KMS model to support scientific publication performance. This model has a critical path as a KMS implementation solution for SPC. This model proposes and recommends appropriate components for SPC requirements (KM processes, technology, methods/techniques and data). This study also proposes novel research gaps as KMS research opportunities for SPC in the future.

This paper aims to review 69 studies related to Muslim consumer behavior and determine the relationship between these topics and Islamic rationality. In addition, this paper elaborates on Al-Ghazali’s Islamic rationality model.

A text analytics approach is used to map 69 studies on Muslim consumer behavior. In addition, the historical-critical and inductive approach is used to identify Muslim scholars’ concepts and opinions regarding Islamic rationality, especially Al-Ghazali.

This study confirms that Muslim consumer behavior is in line with the concept of Islamic rationality proposed by Al-Ghazali. This is evidenced by a strong awareness of Islamic morals and values, which fosters a high commitment to halal products.

The findings of this study will provide essential benefits in the development of Islamic rationality theory, which can then be used as an alternative in explaining Muslim consumer behavior and also can be used as a reference for stakeholders in the industry to mainstream halalfication on products offered in the Muslim market.

The value of originality in this study lies in identifying the relation between Islamic rationality and Muslim consumer behavior, and this effort was confirmed through 69 selected studies related to Muslim consumer behavior.

This study aims to identify the determinants of adopting financial technology (FinTech) in Haryana (India). Further, the authors also compare the behavioural intention among male and female respondents to deliver a comprehensive understanding of the adoption of FinTech.

The current study contains two cross-sectional surveys about males and females. Study M is completed with (333) males, and Study F is conducted on (317) female users towards FinTech adoption. This study used “Partial least squares-structural equation modelling (PLS-SEM)” for data analysis.

The outcomes indicate that in both (Studies M and F), perceived usefulness and perceived ease of use substantially impact attitude and behavioural intention. Moreover, the results show that perceived value significantly influences, while perceived risks insignificantly influence behavioural intention. Surprisingly, relative advantage (in Study M) and trialability (in Study F) has insignificant impact on behavioural intention. Further, the outcomes also confirm that in both studies (M and F), attitude and behavioural intention substantially influence the actual use of FinTech.

To the best of the authors’ knowledge, this is the preliminary research on FinTech to inspect the role of gender in the technology adoption process. The adoption difference between males and females and the insightful result that the authors found help shed light on the uniqueness of the context. This study is also one of the initial to test three credible technology determinant theories and then offer a robust model for the actual use of FinTech that is to be used by both practitioners and researchers.

Over the past few decades, a large number of research studies have examined tourism. However, studies that examine halal tourism are still limited. Therefore, the purpose of this study is to conduct a bibliometric analysis related to halal tourism based on the results of empirical research studies that have been published.

The approach in this study uses a systematic literature review related to halal tourism as a reference in “Article Title, Abstract and Keywords” based on the Scopus database from 1997 to 2023. The analysis was conducted on January 8, 2023. The data that has been collected will be analyzed bibliometrically using VOSviewer.

The research findings show that research related to halal tourism is still relatively rare, especially in countries/locations where the majority of the population is non-Muslim. This can be seen from the majority of previous studies conducted in Muslim-majority countries/locations, such as Malaysia and Indonesia. Future research should be conducted in countries/locations where the majority of the population is non-Muslim.

This study relies on research in halal tourism literature in the Scopus database. Future studies can combine with the Web of Science database to expand generalization.

The results of this study include implications for managing and developing sustainable halal tourism in the future for practitioners.

The results of this study provide a strategic perspective to practitioners and society in general to find out how the concept of sustainable halal tourism development in the future is in accordance with Islamic sharia.

Research related to halal tourism is currently starting to develop in various countries, both with a majority Muslim and non-Muslim population. In addition, until now research related to halal tourism is still limited literature that discusses.

The application of knowledge management (KM) in government agencies is one strategy to deal with government problems effectively and efficiently. This study aims to identify KM readiness critical success factors (CSFs), measure the level of readiness for KM implementation, identify improvement initiatives and develop KM readiness models for government agencies. This model plays a role in the implementation of KM successful.

The level of readiness is obtained by calculating the factor weights of the opinions of experts using the entropy method. The readiness value is calculated from the results of the questionnaire with average descriptive statistics. The method for analysis of improvement initiatives adopts the Asian Productivity Organization framework. The model was developed based on a systems approach and expert validation.

Reliability testing with a Cronbach’s alpha value for entropy is 0.861 and the questionnaire is 0.920. The result of measuring KM readiness in government agencies is 75.29% which is at level 3 (ready/needs improvement). The improvement in the level of readiness is divided into two parts: increasing the value of factors that are still less than ready (75%) and increasing the value of all factors to level 4 (84%). The model consists of three main sections: input (KMCSFs), process (KM readiness) and output (KM implementation).

The first suggestion is that the sample of employees used in this study is still in limited quantities, that is, 50% of the total population. The second limitation is determining KMCSFs. According to experts, combining this study with factor search and correlation computations would make it more complete. The expert’s advice aims to obtain factors that can be truly tested both subjectively and objectively. Finally, regarding literature selection for future research, it is recommended to use a systematic literature review such as the preferred reporting items for systematic reviews and meta-analyses and Kitchenham procedures.

The management must also prioritize KMCSF according to its level and make KMCSF a key performance indicator. For example, at the priority level, active leadership in KM is the leading performance indicator of a leader. Then at the second priority level, management can make a culture of sharing an indicator of employee performance through a gamification program. The last point that management must pay attention to in implementing all of these recommendations is to collaborate with relevant stakeholders, for example, those authorized to draft regulations and develop human resources.

This study proposes a novel comprehensive framework to measure and improve KM implementation readiness in government agencies. This study also proposes a KMCSF and novel KM readiness model with its improvement initiatives through this framework.