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This paper aims to describe earnings growth and marketability generated by Islamic banks in Indonesia and to find the effects of a moderated mediation model on the nexus between Islamic financial inclusion and literacy, marketability and earnings growth.

The sample of this research was Islamic commercial banks in Indonesia listed on the Financial Services Authority and Bank Indonesia using time-series data of financial statements from 2014 to 2021. This research was designed using the model of moderated mediation.

Earnings growth experienced by Islamic banks in Indonesia has a positive average value followed by a positive marketability. Based on the significance test, the level of earnings growth is positively affected by marketability. The result indicates that the higher the marketability, the higher the earnings growth of Islamic banks. In a moderated mediation model, the result has found a positive effect on the nexus between inclusion supported by the role of literacy, marketability and earnings growth. It indicates that Islamic financial inclusion moderated purely by the role of literacy enhances Islamic banking marketability so that earnings growth continuously increases.

The increase of literacy is an empirically proven way to strengthen market power, so the finding obtained in this research can be feedback from the scheme made by the Indonesian government in supporting the Islamic business and for the corporate area being eager to grow greater and faster in competing and equalizing its power in the banking industry. In addition, this research implies that other countries continuously promote and increase the role of Islamic financial literacy and inclusion to enhance market power and increase the growth in Islamic banking.

This research extends the limited scholarly work on the role of Islamic financial literacy and inclusion using a different design from prior studies. The framework of market power theory has been elaborated to find the effect of Islamic financial inclusion supported by the role of literacy on earnings growth through marketability. This research is a trailblazer in testing the nexus model between variables allowing the path analysis using the moderated mediation model.

The purpose of this paper is to analyze the barriers in public policy faced by the small and medium enterprises (SMEs) in a creative economy at the local level.

This research uses a qualitative case study method, and the informants are selected with a purposive sampling technique. The researchers collected data through in-depth interviews of 15 informants. The informants include local government officials, SME actors and creative economy activists. Data are analyzed using thematic analysis in the qualitative method.

This study shows that the development of SMEs in the creative economy is constrained by the mindset and administrative behavior of the local policymakers who tend to be normative, routine-minded and inflexible. Consequently, the local government’s administrative capacity in the creative economy sector has not demonstrated significant support for efforts to increase the competitiveness of creative economies at the regional level.

Research implications suggest how the findings may be important for the policy and practice of SMEs’ development of a creative economy at the local level. The findings suggest that local government needs to engage with the actors and activists of SMEs in the strategic formulation for the development of a creative economy.

This study extends the theoretical and practical knowledge about policy implementation of SMEs’ development by a local government in the creative economy sector in Indonesia.

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 chapter explores the impact of the pandemic on Islamic commercial finance and Islamic social finance in a comprehensive manner. The chapter reveals that COVID-19 has provided more opportunities to Islamic social finance than Islamic commercial finance. The beauty of Islamic finance in this regard is reflected as the perception that Islamic finance does not achieve its objective as being a social finance is proved to be false as Islamic finance not only promotes profit maximization, but it has also the potential to achieve social objectives. Islamic commercial finance developments could be slower, but it is anticipated that Islamic social modes of financing will be used widely even by multilateral agencies to assist the communities who need help in this pandemic. The most important lesson one could learn from this pandemic in relation to Islamic finance is that Islamic finance is truly different from conventional finance and as such, it needs a unique legal, regulatory and governance framework to display the true potential of it.

The purpose of this study is to investigate the role of Auditing and Accounting Organization for Islamic Financial Institution (AOIFI) governance disclosure on the performance of Islamic financial institutions (IFIs) through systematic literature review approach.

This study is based on the review of literature related to the AAOIFI accounting standards downloaded from Scopus database. This study includes review of 126 research articles, 10 review papers, 9 book chapters and 5 conference papers related to different roles played by AAOIFI in providing standards for accounting, auditing, governance and ethics for global IFIs.

The findings of this study suggest that AAOIFI has played a critical role in developing the accounting standards for the IFIs and contributed positively to the overall growth of the Islamic finance industry.

AAOIFI has played a critical role in issuing and development of accounting and auditing standards and has contributed positively to the financial performance of IFIs. Research gaps are identified, and there is a need to work on these gaps.

This study will contribute to the understanding the role of AAOIFI in issuing and development of accounting and governance standards and future research agenda based on a thorough review of literature.

This paper aims to examine mobile banking adoption in Islamic banks by integrating technology adoption model (TAM) and Religiosity-Behavioural Intention Model.

This study uses a sample of 300 mobile banking customers of Islamic banks from West Java Province, Indonesia. Partial least square was applied to assess the association between perceived usefulness, perceived ease-of-use, religiosity, satisfaction, and adoption.

The results of this study disclosed that the integration of TAM and Religiosity-Intention model provides a more complete explanation of Islamic bank consumers’ adoption of mobile banking. Besides perceived usefulness and perceived ease-of-use, the results of this study emphasise the importance of religiosity in mobile banking adoption.

This study offers an opportunity for Islamic bank managers to increase the adoption of their mobile banking services. To increase the adoption of mobile banking services, Islamic banks must not only provide an application that is useful and easy to use but also consider the customer’s religiosity. All of their mobile banking marketing strategies should focus on providing high-quality mobile service while ensuring the bank’s operations are compliant with the Islamic law.

This study is the first attempt to integrate TAM and Religiosity-Intention Model to assess mobile banking adoption.

The purpose of this paper is to examine how Halal entrepreneurs perceive success and accordingly develop a novel scale to measure Halal entrepreneurship success.

A sequential mixed methodology was used to develop the Halal entrepreneurship success scale (HESS). The qualitative phase began with a literature review to gain insights into (Halal) entrepreneurship success and identify gaps. Ten respondents were then interviewed to understand how they perceive success. The scale items were then generated based on insights from the literature and the interview findings. The quantitative phase was carried out in two cycles. In the first cycle, a questionnaire was developed and pilot data were collected from a representative sample of 100 respondents. In the second cycle, the revised scale was tested on 300 respondents to confirm its final items and dimensions. Exploratory factor analysis and confirmatory factor analysis were used in the quantitative phase.

The final HESS scale contains 24 items divided into four dimensions: Islamic success (seven items), economic success (six items), social success (five items) and environmental success (six items).

This scale is perhaps the first to measure entrepreneurial success in its association with religion. It is expected to be a useful contribution to entrepreneurship theory and the Halal industry. The paper presents a foundation for future works on how to define the measures of success of Halal entrepreneurs.

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.

The purpose of this study is to determine the level of perception of a Muslim account holder in a conventional bank toward Islamic banking products and to determine the relationship between the perception levels of Nigerian’s account holder’s and their decision to patronize Islamic banking. Personal perception factor is operationalized as opinion or observations, which are able to influence customer’s decision to patronize Islamic banking products and services.

A field survey was conducted and samples drawn using proportionate stratified simple random sampling techniques. Out of the 500 questionnaires distributed by hand, only 304 were returned and 286 were usable for the data analysis using SPSS and PLS Modeling Software.

First, the means for personal perception variable was 4.91 with standard deviation of 1.007. This indicates the good perception level of Islamic products by Muslim account holders in a conventional bank in Kano, Nigeria. The respondents’ level of decision to patronize the Islamic banking products and services was satisfactory. Second, the results also showed that the research framework model, structural model and hypothesis were supported. In the measurement model, the convergent, discriminant validity and reliability/composite reliability of the perception construct were assessed favorably. The results revealed that perception was positively associated with a Muslim account holder’s decision to patronize Islamic banking products.

The study is subject to several shortcomings that limit interpretation of findings. One of the limitations of this study is the use of cross-sectional design for survey research and subjective self-reported perceptual measures in assessing the studies. Hence, the findings of this study cannot be generalized in a larger context across the cultures of other countries.

The implication of this study is for the Islamic banking industry to focus on the people’s level of perception, government support, quality and availability of Islamic banking products and services that would have an impact on customer decision to patronize Islamic banking products. The necessary suggestions on new area of research were recommended for future researchers.

Islamic banks have the potential to exploit and market to various segments of customers extending beyond those who are concerned with the legitimacy of the facility from the Islamic point of view and those who seek service quality, convenience and efficient transactions. To the practitioners in search of patronage of Islamic banking products and services, patronage studies on Islamic banking have so far largely focused on the combination of various religious, reputation, commercial, service satisfaction, staff, confidentiality and convenience factors.

The results of the present study establish the major problem that requires urgent attention needed to strengthen public education toward the distinctive characteristics of Islamic banks and how it may profitably suit the interest of customers in their financial dealings.

The Islamic banking system is not very primordial, but recently it is getting popular. Now it becomes a prominent topic to investigate what are the reasons behind it and how it happens. This study aims to identify the influencing factors in the time of opening account in Islamic banks.

A descriptive and factor analysis method were carried out to collect the quantitative data using a validated structured questionnaire. This study is based on a survey of 300 clients from Bangladesh who have at least one bank account in any Islamic banks in Bangladesh.

The findings of the study revealed that the most important factors influencing the people to open an account in Islamic banks including high Riba (Interest) on saving, ATM facility, confirmation SMS on the transaction, availability of branch service in several locations, lower cost on financing (loan), low initial deposit fee for account opening, employees’ prompt service and their behavior, etc. Also, the other religious people, rather than Islam, start a banking relationship with Islamic banks without any obligation.

The study focused only on a certain area of Bangladesh. This study could be extended for a different target market, creative strategy, other media and more countries.

The paper provides guidelines to the management of Islamic banks to decide to attract more customers by focusing on the influencing factors that manipulate a person to open a bank account.

The research is original. There are very few studies available on this topic, particularly focusing on Bangladesh. Consequently, the research findings have significant implications for Islamic banks functioning in a predominantly Islamic atmosphere.