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This paper explores the experiences and strategies that have emerged from an Islamic university in Brunei Darussalam in its efforts to adapt to the new normal. It aims to provide a comprehensive post COVID-19 teaching and learning strategies framework and understand how the principles of Islam can be harmonised with modern practices, offering valuable lessons for educational institutions worldwide.

The study employed a three-fold methodology. Initially, the authors conducted a comprehensive review of the post-COVID-19 experiences within Islamic universities. Subsequently, they administered a structured questionnaire to academic staff and students at an Islamic university in Brunei, utilising Google survey forms. Based on the insights from the data analysis, strategies were carefully formulated. Ultimately, this informed the development of a framework grounded in the established strategies.

The significant findings from this study include the adoption of “e-Talaqqi” and how this can be related to Maqasid Shariah to produce a conceptual framework of post-COVID-19 strategies adaptable for Islamic Higher Education Institutions (HEIs) and how that can be related to Maqasid Shariah in line with the values of Islamic-based universities.

The applicability of the framework developed from data gathered at an Islamic university in Brunei might have certain limitations when extended to other Islamic HEIs. Future research should aim to cover more Islamic HEIs across various countries, thereby strengthening a broader applicability of the framework. Moreover, it is advisable that the developed framework undergoes statistical validation to fortify it.

The study's implications encompass theory, researchers, educators, policymakers, and all stakeholders concerned with the past, present, and future of HEIs, particularly in facilitating the adaptation of post-COVID-19 norms within Islamic HEIs.

This paper holds the potential to significantly benefit society by providing invaluable insights to educators and various sectors, aiding them in enhancing their learning pedagogies.

This study has developed a conceptual framework that offers strategies tailored for Islamic HEIs in the post-COVID-19 era, harmonising with the principles of Islamic-based universities, in alignment with Maqasid Shariah. Consequently, this research serves as a significant contribution to the evolution of new theoretical paradigms because of COVID-19.

This study aims to explore personal and organizational factors in mitigating fraud intention through machiavellian personality, altruistic personality, religiousity, whistleblowing system, and accounting firm size. Companies will suffer greater losses if they cannot prevent fraudulent practices. The fraud hexagon theory is considered effective in detecting the possibility of fraud and the tendency of fraud motivated by personal and organizational factors. Therefore, the researchers examined several factors, including Machiavellian, altruism, religiosity, whistleblowing system and accounting firm size in mitigating fraud intention.

This study used a self-administered survey of accountants in Indonesia. The accountants were selected as the sample because the accounting profession has considerable potential in committing fraud. To avoid common method bias, the authors performed ex ante and ex post on the questionnaire. This research model was tested using structural equation modeling-partial least square.

The results revealed that personal factors in the form of Machiavellian, altruism and religiosity had a direct impact on decreasing fraud intention. In addition, whistleblowing system and accounting firm size were able to promote the effectiveness of fraud mitigation.

This study uses one profession, namely, accountants, so it requires further research to see the similarity of results in other professions.

The results contribute to managerial decision-making. Companies should include personal tests during employee recruitment because personal factors are the key to determining individual fraud behavior.

Combining personal factors and organizational factors can promote the success of the internal control system, so that individuals are encouraged to do ethical things.

This study combines personal and organizational factors in mitigating fraud, so as to know accurately which factors are most capable of mitigating fraud.

The objectives of this paper are firstly to investigate the relationship between smart farming and sustainable development goal (SDG) 2 i.e. zero hunger. Secondly, the paper applies SWOT analysis to better understand the strengths, weaknesses, opportunities and threats of implementing smart farming in Southeast Asia (SEA). Finally, the paper provides research and practical implications for smart farming in SEA.

This study applies SWOT analysis to evaluate the strengths, weaknesses, opportunities and threats of smart farming in SEA in its goal to achieve zero hunger. The SWOT analysis is performed by conducting a comprehensive review of past and relevant literature on smart farming and its relationship with SDG 2. The use of SWOT analysis provides a foundation to identify the desired future position, identifies existing issues and better informs leaders and policymakers on how to resolve the weaknesses and take advantage of the opportunities available.

Smart farming has shown great promise in increasing food production sustainably whilst maintaining a high standard of food safety and quality. Smart farming offers a path towards achieving SDG 2 by providing innovative ways into a more profitable, resilient and green agri-food system. It is also found that a regional approach towards ensuring food security should be taken in SEA due to the dependency of the states on one another for the supply of food and agricultural products. For smart farming to take off in the region, a stronger government initiative is needed to encourage Science Technology Engineering and Mathematics (STEM) learning to equip the local workforce.

This study contributes to the literature by highlighting the role of smart farming in achieving zero hunger. This may assist policymakers to understand the implications of adopting smart farming in the region when compared to other competing trade locations. In addition, this study uses SWOT analysis to evaluate internal and external factors which may assist in formulating strategies by allowing researchers to gain insights and to think of possible solutions for existing or potential problems.

This paper aims to highlight on the unique aspects of Islamic microfinance based on the experience of Baitul Maal Wa Tamwil (BMT) in Indonesia.

It adopts the content analysis approach and focuses on three phases of financing, namely, pre-financing, financing and post-financing using coding and model buildings. Data are collected through in-depth interview with a sample of representatives of BMTs that offer product based on Islamic principle for the poor located in Jakarta, Bogor, Depok, Tanggerang and Bekasi (JABODETABEK), Sulawesi Selatan, Yogyakarta and Nusa Tenggara Barat (sample chosen based on the most concentrated areas of Islamic microfinance that offered product based on Islamic principles). Ultimately, a model based on the unique features of Islamic microfinance will be developed based on the findings of the content analysis.

The proposed model incorporates the peculiarities of the poor people in pre-financing, financing and post-financing activities of micro-financing products to serve as a reference for policy makers. The paper also found that each region has unique product preferences depending on the poor’s characteristics.

This study is only conducted in four areas with BMT representation, namely, Jakarta, Bogor, Depok, Tangerang, Bekasi (often abbreviated as JABODETABEK), Sulawesi Selatan, Yogyakarta and Nusa Tenggara Barat) in Indonesia. Despite the limited scope, the findings have wide applications to the Islamic microfinancing in general.

The paper adds value to the literature on Islamic microfinance by enabling researchers and practitioners to understand the model of three step financing (pre-financing, financing and post-financing) in Islamic microfinance in Indonesia. Although not a new issue, the paper provides the practice of pre-financing, financing and post-financing processes which may differ from the practices of Islamic microfinance in other settings because of different cultural influences unique to every region.

This study aims to determine the prospect of takaful funerals as an Islamic insurance product and its marketing strategy. The multicase study analyzed is the Takaful Funeral Amsterdam of Indonesia, launched in 2015, Millî Görüs of Turkey in 1970 and Arrahma of Morocco in 2006.

This study delivers an analytic hierarchy process to qualitatively and quantitatively describe Muslim customers’ priority choice and interest criteria for takaful funerals as a forerunner of Islamic insurance products.

Based on the priority choice and interest criteria, the highest priority element of takaful funeral products is market need (49.21%). The group subcriteria were dominant compared to the individual subcriteria. Product design is the second choice (20.9%), with function as the priority in subcriteria.

This indicates that the Muslim community urgently needs funeral service products that are consistent with Islamic law, which emphasizes its function. The market needs as the highest priority element implies that bundling products, affordable prices and simple design are the most suitable methods for developing takaful funeral products in Indonesia.

To the best of the authors’ knowledge, this is the first study to discuss Islamic funerals in Indonesia, with the potential to be further developed with the increasing need of the Islamic insurance industry for new products. Previous research did not examine the PPME Al-Ikhlas Takaful Amsterdam, Millî Görüs of Turkey and Arrahma of Morocco as case studies for developing Islamic funeral insurance in Indonesia. Therefore, this gives the present study high originality.

This study examines whether unemployment affects the relationship between income inequality and food security in 143 advanced and developing economies from 2000 to 2019. The authors specifically explore whether unemployment can weaken the negative impact of income inequality on food security.

The authors estimate a new and robust index of food security using a generalized least squares approach. The authors then employ the system generalized method of moments to estimate the model as it allows the authors to control for endogeneity and simultaneity. The authors estimate an interaction term to account for the moderating impact of unemployment.

The authors consistently find that income inequality has a negative and significant association with food security. However, the results differ between advance and developing economies. The authors find that unemployment rates have a negative relationship with food security in the sample of developing countries, where high levels of unemployment exacerbate the adverse effects of income inequality on food security. This is insignificant for advanced economies.

The major limitation lies in the use of aggregated data, which overlooks the issue of food security at the household or individual level.

Policymakers in developing economies can ensure job security in order to lessen the adverse effects of income inequality on food security.

This study provides new empirical evidence on whether unemployment can potentially moderate and alleviate the impact of income inequality in advanced and developing economies.

This paper analyses the leadership approach and practices of the Brunei Government, in response hitherto to the coronavirus disease 2019 (COVID-19) pandemic.

A review of the available resources and existing literature on COVID-19 and crisis management in Brunei is conducted, consequently drawing lessons on effective measures of Brunei experience in combating the COVID-19 pandemic.

The main key lessons of Brunei's success factors in tackling the COVID-19 outbreak are the “Whole of Government Approach” and “Whole of Nation Approach”. It is to be noted that the approach would not be successful without the approval and full support of the monarch himself and, more importantly, the public's cooperation. Engaging in constant updates with the government's willingness to have themselves be led by recognised experts has gained public trust, which leads to the success of containing COVID-19, which resulted Brunei not needing to opt for a lockdown, which in turn did not lead Brunei to succumb to the second wave of COVID-19.

Brunei experiences in containing novel coronavirus will help international scholars, especially in Muslim countries, to understand the lessons and develop a robust pandemic leadership model.

The lessons and strategies used by Brunei can be used as an exemplary approach to prepare for any future uncertainties by other countries.

The literature on pandemic leadership during COVID-19 in Brunei is scarce. This study might be considered as the first attempt to exhibit strong crisis leadership capacity in Brunei which resulted in the success of containing COVID-19.

The purpose of this paper is as follows: to measure the levels of customer satisfaction, to analyze the gap of values between expectations and perceptions of customers for quality of services and to analyze the factors which should be priority of services in reducing the levels of customer satisfaction at branch office of Bank Muamalat Indonesia (BMI).

The study uses to quantitative and qualitative approach to analyze challenges and problems of quality in banking services at BMI based on Islamic perspective.X

Overall results show that the levels of customer satisfaction are satisfied. The main items of deduction for customers’ satisfaction are services of access, services of price, interruption of services, sophistication of technology and variety of products. In general findings, Sharia compliance becomes a critical point of services in Islamic banks. The study is only investigation at one Branch of BMI in Depok.

The implication of this study is a basic knowledge for more details of research with more samples of banks regarding with the quality of banking services. Evaluation of the level of customer satisfaction is very important for BMI to improve services and to develop IT services as well as to certified the ISO (International Standard Organization) and to be built Sharia assurance system.

The result of this can be used to make a rank of service satisfaction for all Islamic banks in Indonesia.

This study is to apply combination of CARTER and quality of banking service methods for a Islamic bank. In addition, this study includes Sharia Compliance or Islamic law compliance as a basis for Islamic Contract in operating products of Islamic bank.

The purpose of this paper is to evaluate the effect of the new fraud diamond model in explaining financial statement fraud.

The variables used to examine the factors consist of motivation, opportunity, personal integrity and capability. This research used manufactured companies listed in the Indonesia Stock Exchange of the 2015–2019 period as the population.

There has been a positive influence between personal financial need (OSHIP), nature of the industry (RECEIVABLE) and history of sale (SG) toward financial statement fraud, while the negative effect is found only in the effective monitoring (IND).

The new fraud diamond model theory which is used as a reference in this study is a new and under-developed theory. So the author suggests that further research on this theory be carried out to strengthen the new fraud diamond model theory and ensure whether it can be used as a reference to find out the causes of financial statement fraud. In addition, the object used in this study is limited to manufacturing companies, so the author suggests that further research combine several types of companies.

The research finding supports the new fraud diamond model theory in elaborating the financial statement fraud phenomenon.

This paper aims to examine whether the level of corruption affects profitability and soundness of Islamic banking.

This paper uses a dynamic panel of 61 Islamic banks from 12 Organization of Islamic Cooperation (OIC) countries covering the period between 2016 and 2018.

This paper finds that the empirical evidence examined shows that corruption does affect the profitability and soundness of Islamic banks.

The value of this paper is to emphasize further understanding of corruption behaviour on Islamic banking in Islamic countries. This paper contributes to filling the gaps in the current literature on corruption and Islamic banking. Existing literature has only focussed on either profitability or soundness of Islamic banking, whereas this paper analyses the impact of corruption levels for both performance measurements simultaneously.