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Article
Publication date: 6 July 2023

Hawwa Abdul Mokti, Nor Azzah Kamri and Mohd Abd Wahab Fatoni Mohd Balwi

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

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Journal of Islamic Marketing, vol. 15 no. 2
Type: Research Article
ISSN: 1759-0833

Keywords

Article
Publication date: 15 May 2023

Tzong-Ru Lee, Yong-Shun Lin, Erne Suzila Kassim and Stephanie Sebastian

The main objective of this research is to investigate the factors that influence consumer purchase decisions for halal products before and during the COVID-19 pandemic, based on…

Abstract

Purpose

The main objective of this research is to investigate the factors that influence consumer purchase decisions for halal products before and during the COVID-19 pandemic, based on the Engel-Kollat-Blackwell (EKB) theory.

Design/methodology/approach

The research was conducted as a survey. The influencing factors were determined based on the grey relational analysis (GRA) approach.

Findings

The findings indicate before the COVID-19 pandemic, consumers mainly purchased halal products based on four key factors: purchasing experience, certification label, Internet searches and past consumption experience. However, during the pandemic, the ranking and factors have changed to six indicators, which are past consumption experience, purchasing experience, certification labels, standardized specifications, Internet searches and halal certification labels.

Research limitations/implications

The study was limited by the sample size and geographical area. Nevertheless, the findings could be further explored by expanding related theories toward understand human decisions based on spiritual beliefs.

Practical implications

The findings of this study have important implications for research, practice and society. Understanding the factors influencing halal purchase decisions before and during the pandemic can help businesses, policymakers and halal certification bodies to better cater to consumers' needs and preferences and ensure the continued growth and development of the halal industry.

Originality/value

This study evaluates halal purchasing decisions between periods of certainty and uncertainty by using the GRA. Changes in halal consumption and purchase decisions in response to COVID-19 pandemic have become an emerging topic of discovery. The study addresses the gap in the literature regarding changes in consumer decision pattern.

Article
Publication date: 17 November 2023

Nik Hadiyan Nik Azman, Abdul Hadi Zulkafli, Tajul Ariffin Masron and Abdul Rahman Abdul Majid

Financial illiteracy could pose a significant challenge to micro-entrepreneurs. There is a pressing need to foster financial literacy;, therefore, the purpose of this study is to…

Abstract

Purpose

Financial illiteracy could pose a significant challenge to micro-entrepreneurs. There is a pressing need to foster financial literacy;, therefore, the purpose of this study is to examine particularly how Islamic financial literacy may enhance their businesses toward achieving financial sustainability.

Design/methodology/approach

This study uses quantitative methods. Three hundred (300) questionnaires were distributed to micro-entrepreneurs in three states in Malaysia, namely, Kedah, Kelantan and Terengganu. This study used the partial least squares (PLS) analysis using the SmartPLS 3.2.

Findings

The study found that the most robust Islamic financial literacy factors are financial behavior, followed by financial knowledge and financial attitude .The outcome of Islamic financial literacy, which is financial sustainability, also demonstrates a positive and significant relationship.

Social implications

All variables show a positive and significant relationship toward financial sustainability. Stated differently, micro-entrepreneurs are aware that understanding the basic concepts of Islamic finance may help them achieve long-term financial sustainability

Originality/value

This study incorporates Islamic financial concepts into financial literacy while also assessing demographic aspects like years of business operation and education as moderators, which were not considered by previous studies.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 11 August 2021

Izdihar Abdullah Zamil, Suresh Ramakrishnan, Noriza Mohd Jamal, Majeed Abdulhussein Hatif and Saleh F.A. Khatib

The purpose of this paper is to provide a systematic and comprehensive review of the existing literature on the determinants of firms reporting practices.

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Abstract

Purpose

The purpose of this paper is to provide a systematic and comprehensive review of the existing literature on the determinants of firms reporting practices.

Design/methodology/approach

Following a systematic method, the sample literature of 135 studies was collected from the Scopus database. These studies were evaluated in terms of the theoretical lenses applied in the literature, yearly trend, regional distribution, research settings and prior studies finding to provide some recommendations for further research.

Findings

The investigation revealed that the literature was more interested in the agency theory in investigating the drivers of voluntary reporting such as company size, age, leverage, liquidity, profitability, corporate governance and ownership structure. Although firm-specific determinants were the most examined in the previous studies, however, the result is still inconclusive. Also, limited work was found on the country-related factors, while internal audit impact has yet to be explored.

Originality/value

Being the first of its kind, this research provides a comprehensive review of the current research landscape on the drivers of environmental or social disclosure and highlights several interesting opportunities for future research.

Details

Journal of Financial Reporting and Accounting, vol. 21 no. 2
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 22 September 2023

Mohamad Solehin Mohamed Sunar, Maria Abu Bakar, Atiqah A., Azman Jalar, Muhamed Abdul Fatah Muhamed Mukhtar and Fakhrozi Che Ani

This paper aims to investigate the effect of physical vapor deposition (PVD)-coated stencil wall aperture on the life span of fine-pitch stencil printing.

Abstract

Purpose

This paper aims to investigate the effect of physical vapor deposition (PVD)-coated stencil wall aperture on the life span of fine-pitch stencil printing.

Design/methodology/approach

The fine-pitch stencil used in this work is fabricated by electroform process and subsequently nano-coated using the PVD process. Stencil printing process was then performed to print the solder paste onto the printed circuit board (PCB) pad. The solder paste release was observed by solder paste inspection (SPI) and analyzed qualitatively and quantitatively. The printing cycle of up to 80,000 cycles was used to investigate the life span of stencil printing.

Findings

The finding shows that the performance of stencil printing in terms of solder printing quality is highly dependent on the surface roughness of the stencil aperture. PVD-coated stencil aperture can prolong the life span of stencil printing with an acceptable performance rate of about 60%.

Originality/value

Stencil printing is one of the important processes in surface mount technology to apply solder paste on the PCB. The stencil’s life span greatly depends on the type of solder paste, stencil printing cycles involved and stencil conditions such as the shape of the aperture, size and thickness of the stencil. This study will provide valuable insight into the relationship between the coated stencil wall aperture via PVD process on the life span of fine-pitch stencil printing.

Details

Soldering & Surface Mount Technology, vol. 36 no. 1
Type: Research Article
ISSN: 0954-0911

Keywords

Article
Publication date: 16 June 2023

Siti Mazlita Yamaludin, Sharifah Faigah Syed Alwi, Romzie Rosman and Mohd Rahim Khamis

This study aims to explore the COVID-19 impact on the sustainability of gharimin (genuine debtors) in Islamic financial institutions (IFI) in Malaysia. The analysis was further…

Abstract

Purpose

This study aims to explore the COVID-19 impact on the sustainability of gharimin (genuine debtors) in Islamic financial institutions (IFI) in Malaysia. The analysis was further conducted to expand the interpretation of gharimin in zakat institutions (ZI) to use the role of zakat distribution during the post-pandemic period due to income shock and long-term unemployment.

Design/methodology/approach

This study adopted a qualitative research approach with grounded theory analysis to integrate theoretical insights into the interpretation of gharimin and current practices from the perspectives of ZI and IFI. An in-depth interview with 18 informants was conducted, and data were collected from senior management positions in the zakat distribution department, academicians who are experts in the area of zakat, and heads of Shariah departments in IFI.

Findings

Expanding the interpretation of gharimin could help ZI and IFI recover the sustainability of gharimin for preparedness during post-pandemic and any emergency crisis in the future.

Practical implications

This study implies the potential role of ZI in combating the risk of defaulting debtors in IFI to prepare for pandemic recovery in the future.

Social implications

The new interpretation assists gharimin in reducing the burden debt using the zakat fund and protects genuine debtors by preventing IFI from declaring default or bankruptcy.

Originality/value

This study narrows the literature gaps about gharimin in IFI in the context of the pandemic. To the best of the authors’ knowledge, this is, perhaps, the first paper to present the expansion of interpretation for gharimin into mu’sir in IFI in Malaysia.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 12 July 2022

Sushilawati Ismail, Carol K.H. Hon, Philip Crowther, Martin Skitmore and Fiona Lamari

Malaysia’s industrialised building system (IBS) has been increasingly adopted for sustainable development by the country’s construction industry. However, although it has been…

Abstract

Purpose

Malaysia’s industrialised building system (IBS) has been increasingly adopted for sustainable development by the country’s construction industry. However, although it has been used for commercial building projects, its application to sustainable infrastructure development has been limited to date. This study aims to examine the drivers and challenges involved.

Design/methodology/approach

A preliminary conceptual framework was initially developed based on a systematic literature review. Semi-structured interviews involving 20 participants were undertaken to gain insightful thoughts from the construction practitioners to discover the perception towards IBS application in the construction industry, the applicability of IBS, particularly in infrastructure projects, the strategies of IBS delivery and the sustainable potential of its application. A two-round Delphi study was conducted with 15 experienced and knowledgeable panellists to further identify, verify and prioritise factors developed from the literature review and interview findings. Then, the results were synthesised and triangulated to demonstrate a holistic insight.

Findings

The results show the main drivers to be better productivity, quality, environmental, safety and health, constructability design and cost, policy and requirements, with the main challenges being project planning and cost-related issues, inexperience and industry capacity.

Originality/value

The study’s main contribution is in systematically determining the practical implications involved in applying the IBS to sustainable infrastructure developments in Malaysia and other similar developing countries.

Details

Construction Innovation , vol. 23 no. 5
Type: Research Article
ISSN: 1471-4175

Keywords

Article
Publication date: 20 September 2022

Norhudayati Mustapha, Jihad Mohammad, Farzana Quoquab and Zarina Abdul Salam

The acceptance of Islamic banking services by non-Muslim customers is not promising in the Malaysian context. Thus, this study aims to examine the effect factors that may motivate…

Abstract

Purpose

The acceptance of Islamic banking services by non-Muslim customers is not promising in the Malaysian context. Thus, this study aims to examine the effect factors that may motivate this customer group to adopt the Islamic banking services in the Malaysian context.

Design/methodology/approach

A self-administered questionnaire was used to collect data through google docs from 188 respondents. Structural equation modelling partial least squares (PLS-SEM) was used to analyze the hypothetical model of this study.

Findings

The result of this study found that knowledge about Islamic banking exerts a positive effect on non-Muslim beliefs (attitudinal, control and norm). Moreover, this study found a significant relationship between attitude, subjective norm, perceived behavioral control with non-Muslim Intention towards Islamic banking services. Furthermore, the mediating effect of attitude, subjective norm and perceived behavioral control was supported.

Originality/value

This is a pioneer study that contributes to the consumer behavior literature by extending the theory of planned behavior by incorporating knowledge in the model. In addition, this study develops comparatively new relationships, practically the mediation role of beliefs (attitudinal, control and norm) between knowledge and intention.

Details

Journal of Islamic Marketing, vol. 14 no. 10
Type: Research Article
ISSN: 1759-0833

Keywords

Article
Publication date: 19 February 2024

Hanudin Amin, Faizah Panggi, Imran Mehboob Shaikh and Muhamad Abduh

The purpose of this study is to develop a new framework to measure waqif preference of waqf-based qardhul hassan financing in Malaysia.

Abstract

Purpose

The purpose of this study is to develop a new framework to measure waqif preference of waqf-based qardhul hassan financing in Malaysia.

Design/methodology/approach

Using a maqāṣid approach, this study’s data were drawn from 286 valid usable questionnaires to examine the effects of consumer, family, ummah and humanity factors on the preference.

Findings

The study found that the said factors sourced from Attia’s maqāṣid al-Shariah were instrumental in determining waqif preference to donate in waqf-based qardhul hassan financing.

Research limitations/implications

Like others, this study’s findings are limited in terms of their generalisations and applications. The theory, context and variables used should be expanded in future works.

Practical implications

The results obtained are useful as a yardstick to enable the offered waqf-based qardhul hassan financing for improved mutual well-being among different classes of the wealth of societal groups in Malaysia. Furthermore, the results provide valuable insights into the direction for practitioners mainly managers involved in introducing waqf-based qardhul hassan financing as a new Islamic social financial instrument for poor and needy folks, at best.

Originality/value

This study is novel in terms of the proposed conceptual framework, where the waqif perspective comes into play.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 19 December 2023

Afaf Akhter, Mohd Yousuf Javed and Javaid Akhter

This study aims to present a bibliometric analysis of Islamic social finance (ISF) by addressing gaps in the existing research, exploring the current trends of publications and…

Abstract

Purpose

This study aims to present a bibliometric analysis of Islamic social finance (ISF) by addressing gaps in the existing research, exploring the current trends of publications and determining possible future research directions in this field.

Design/methodology/approach

Relevant bibliometric data of published research during 1914–2022 was extracted from the Scopus database and 1,355 studies were considered for the analysis. Biblioshiny app from RStudio, VOSviewer and Microsoft Excel were the tools used for analysis.

Findings

The identified current research streams are management and distribution of ISF funds especially zakat through fintech; governance and accountability of ISF institutions; Islamic microfinance for poverty alleviation and financial inclusion; ISF for promoting sustainable development and achieving United Nations sustainable development goals; waqf endowments and cash waqf; and Islamic charities. The identified themes for future research directions are Islamic fintech, integration of ISF, sustainable development, economic recovery, social entrepreneurship, sustainable ISF ecosystem and supporting refugees.

Practical implications

It provides extensive and up-to-date literature on the current trends in ISF and future research themes which can be useful for researchers, professionals and policymakers in the field.

Social implications

The findings of this research contribute to the solutions to socio-economic challenges and support sustainable development through ISF.

Originality/value

To the best of the authors’ knowledge, this research is one of the first attempt to provide a pervasive bibliometric review on ISF by including various aspects of ISF and extending the study period to more than 100 years.

Details

International Journal of Ethics and Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9369

Keywords

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