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This study aims to examine the joint effect of accounting background and cross-membership of Islamic Supervisory Board (ISB) members on bank investment efficiency.

This study uses data collected from 36 Islamic banks across 15 countries globally, spanning the period from 2012 to 2021. This research uses an ordinary least squares regression and a comprehensive set of endogeneity and robustness tests.

The findings show a negative relationship between the accounting background of ISB members and investment efficiency. However, when ISB members with accounting backgrounds also have ISB cross-memberships, the banks exhibit high investment efficiency. These results suggest that ISB cross-membership plays a crucial role in facilitating Islamic banks’ access to timely information on investment opportunities. This enables ISB members with accounting expertise to thoroughly assess the benefits and risks associated with their investment prospects. These findings imply that ISB members with accounting backgrounds and cross-memberships have greater motivation and thoughtful considerations for making better investment decisions. Consequently, Islamic banks are better positioned to undertake high profitable investment projects, which enhance their investment efficiency.

The current study holds immense value for Islamic bank management in their selection of ISB members who possess an accounting background and cross-membership.

This study delves into a comprehensive investigation of the proficiency, underlying principles and unique characteristics exhibited by ISB members with an accounting background. Moreover, this study acknowledges the burgeoning global prominence of Islamic banks.

This study aims to explore the potential of Islamic climate finance in Indonesia and to map Islamic climate finance based on Islamic finance instruments, both commercial and social.

The analysis was conducted in Jakarta, Indonesia, between October 2022 and June 2023. This study adopted a qualitative interpretive approach in two phases. The first phase was desk-based research which focused on document analysis such as official documents, scientific publications, non-governmental organization publications and company reports in Indonesia. This analysis was conducted to identify significant milestones in developing green and eco-friendly finance that used Islamic financial instruments in Indonesia. The second phase consisted of interviews with essential Islamic climate finance project actors, such as green sukuk publishers, zakat and waqf collection agencies, stakeholders, capital market regulators, Shariah supervisory boards and Islamic finance experts.

The main finding of this study is that the development of Islamic green finance in Indonesia can occur through various channels, including greening Islamic capital markets, greening Islamic social finance, Islamic green finance and developing green banking services for the unbanked to support financial inclusion. Green sukuk, or Islamic bonds, are key financial instruments in Islamic green finance. They are used to fund projects in areas such as clean energy, mass transit, water conservation, forestry and low-carbon technology. These green financing initiatives also include socially responsible investments that are designed to improve the lives of people and communities.

First, the availability of data on Islamic green finance practices in Indonesia may be limited, making it difficult to obtain a comprehensive understanding of the current landscape. Second, cultural and religious factors may play a role in the adoption and implementation of Islamic green finance, and these factors may vary across different regions in Indonesia.

The exploration and clustering of Islamic climate finance based on Islamic financial instruments in Indonesia can lead to the development of more sustainable and environmentally friendly practices in the financial industry.

This study serves as a pioneering effort to explore the potential and clustering of Islamic climate finance based on Islamic financial instruments in Indonesia.

This study aims to identify the problems in shariah compliance and the weak oversight of implementing Islamic crowdfunding (ICF). Shariah compliance regulation is an essential subsystem in Islamic social finance ecosystems.

This type of research is legal research. The research approaches are the statute, comparative and conceptual approaches. The study in this research examines Indonesia, the UK and Malaysia.

ICF is one of the fastest-growing sectors of Islamic financial technology (fintech). The Islamic fintech sector is showing maturity signals with a market size of $79bn in 2021, projected at $179bn in 2026. Malaysia, Saudi Arabia and Indonesia lead the Index by Global Islamic Fintech (GIFT) Index scores. However, low shariah compliance is still an issue in implementing ICF. This problem is caused by regulatory support that is still lacking and oversight of shariah compliance is not optimal. On the one hand, shariah compliance is the ICF core principle for Shariah Governance.

This study examines the regulation and oversight of ICF in Indonesia, Malaysia and the UK. Indonesia and Malaysia, a country with the highest GIFT index score in the world, and the UK, a country with an Islamic finance sector experiencing rapid growth.

The research results on shariah compliance regulation in ICF are helpful as a comprehensive approach for developing sustainable Islamic social finance ecosystems.

Shariah compliance is the core principle of ICF governance. Its implementation can increase public trust.

Crowdfunding platform and issuers in ICF must implement shariah compliance. Therefore, it is essential to consider the presence of shariah compliance requirements and a Shariah Supervisory Board (DPS).

In the present era, the achievement of employee Islamic performance has become a significant challenge for organizations. The purpose of the study is to examine the effect of Islamic leadership on employee Islamic performance directly and indirectly by bridging the connections between employees’ Islamic organizational values, Islamic organizational culture, and Islamic work motivation among the employees of Egyptian banks.

The authors used quantitative methods in this study and based its findings on the data received from 312 respondents in response to a questionnaire.

By using SmartPLS 4, this study’s findings demonstrate that Islamic leadership has a positive and significant effect on Islamic organizational values, culture, employee Islamic performance and work motivation. While Islamic organizational values and Islamic organizational culture do not significantly impact employee Islamic performance, Islamic work motivation is a significant predictor of employee Islamic performance. On the one hand, Islamic organizational values and Islamic organizational culture do not mediate the relationship between Islamic leadership and employee Islamic performance. On the other hand, Islamic work motivation is a mediating variable that significantly develops the relationship between Islamic leadership and employee Islamic performance.

The study’s findings support policymakers and human resource management practitioners to develop plans and strategies which enhance the Islamic performance of organizations’ employees. In addition, this study’s findings provide insights for researchers and academicians in developing Islamic leadership within their organizations so that they operate by Islamic values and codes.

Finally, by offering an integrated model of Islamic leadership, Islamic organizational values, Islamic organizational culture and employee Islamic performance, this study’s findings fill the gaps in the context of bank employees in a developing country, namely, Egypt.

The study applies Erving Goffman's (1974) “frame analysis” principles to examine how Sharia governance is practiced in Islamic banks and explores the interaction and strategies adopted by bank managers to influence the decisions of Sharia scholars. The study also aims to identify inherent flaws in the Sharia compliance review system.

The study employs the principles of Goffman as a lens to critically analyse a rich dataset obtained through interviews undertaken with 46 key players operating in the governance framework of the Malaysian Islamic banking industry due to its progressive Islamic governance framework.

The study demonstrates that managers of Islamic banks may engage in “passing” and “covering” strategies while interacting within the governance structure. Concurrently, Sharia boards (SBs) implement “protective practices” during their interactions, adding complexity to their responsibilities within the banks. Consequently, SBs cannot merely be viewed as instruments for legitimising banking operations. This raises questions about the “impression management,” “concealment” and “competence” strategies employed by managers and SB members, as suggested by Goffman's framework. These findings indicate that there is room for further enhancement in the governance practices of Islamic banks.

Future research could explore aspects related to the governance of Islamic banks, such as investigating the independence and effectiveness of internal Sharia officers. Examining the strategies employed during their interactions with external Sharia boards and other stakeholders could provide further valuable insights.

By highlighting shortcomings in the governance and compliance review process, the findings could serve as a valuable resource for policymakers. The insights derived could inform the development of regulations aimed at reducing opportunistic behaviour and promoting accountability in the Islamic banking sector.

This study uniquely employs Goffman's concepts of “frontstage” and “backstage” strategies to offer insights into the interactions between Islamic bank managers and SBs and the impact of these interactions on Sharia compliance. The study contributes to the understanding of the dynamics between key players in the governance of Islamic banks and the factors influencing their adherence to Sharia principles.

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.

The purpose of this study include analyzing the conformity between the General Guidelines for the Governance of the Indonesian Sharia Entities (GGG-ISE) and the implementation in the field and proposing a model of corporate governance for Islamic property developers.

This research uses a qualitative method with a case study approach. The researcher used a structured interview method and chose a purposive technique to determine the interviewees. This study has seven interviewees representing three Islamic property developer companies in Jember Regency, East Java, Indonesia. Data collection was conducted from June to July 2023, with a duration of about 60 min for each interviewee. The interviews were conducted face-to-face in each interviewee’s residential office.

The results showed that the companies had implemented several principles of GGG-ISE, namely, ethical and responsible actors, risk management, internal control, compliance, disclosure and transparency by making financial reports, shareholder rights and stakeholder rights, both internal and external stakeholders. Furthermore, this study found that GGG-ISE does not comply with the components of the organizing organ group. This study also found that governance reports have not been implemented in GGG-ISE components. In addition, this study identified a new component that must be present and not found in GGG-ISE, namely, a statement of the use of contracts for mudharib owners and between mudharib owners and stakeholders. Based on these findings, this study proposes a governance model for Islamic property developer companies called the GGG-IPDE.

This research is a pioneer in proposing a corporate governance model for Islamic property developers.

This study aims to investigate the connections between the adoption of technology, user experience (UX), financial transparency and accountability, specifically focusing on the moderating influence of cultural sensitivity in the Jordanian context.

This study gathered data from 272 participants who are working in the operational Islamic banks in Jordan. Partial least squares structural equation modeling (PLS-SEM) is used for the hypotheses testing.

The results indicate that cultural sensitivity plays a significant role in shaping the UX, consequently influencing perceptions of financial transparency and accountability in e-Islamic finance within the metaverse. This study underscores the intricate interplay between technological advancements, adherence to Sharia principles and diverse cultural expectations, forming the crux of the research.

This research brings a novel perspective by examining the complex connections among technology adoption, UX, financial transparency and accountability, specifically within the distinctive context of Jordan. This research study innovates by checking out how social sensitivity moderates these partnerships, specifically in the context of e-Islamic finance in the metaverse. It adds value to the academic area by shedding light on the intricate interaction between technological development, adherence to Sharia concepts and differing cultural expectations. Ultimately, this adds to a much deeper understanding of the multifaceted nature of this domain.

This study aims to analyze notable distribution dispute cases from Islamic law history. The authors will assess these alongside resolutions proposed by historical authorities, some of which evolved into established Islamic case law. In addition, the authors intend to apply classic fair division rules to these cases, providing alternative solutions. Using a game-theoretical approach, the authors plan to compare Islamic solutions with traditional division rules through axiomatic analysis. The goal of this study is to systematically explore the unique principles underpinning Islamic distributions.

In this study, the authors collate Islamic inheritance law disputes involving conflicting claims, unresolvable by primary Islamic law sources, from historical and modern texts. The authors formally model these as claims problems, surplus-sharing problems and adapted claims problems. Concurrently, the authors gather the proposed solutions and historical backgrounds offered by the era’s authorities and jurists. These solutions are axiomatically generalized into rules, while the axioms characterizing distribution rules are checked if they are aligned with Islamic norms and values. This approach facilitates a comparison between Islamic distributions and classic division rules.

The 'Awl and Radd doctrines, used in Islamic inheritance law, are axiomatically equivalent to the Proportional Rule, a prevalent non-Jewish division rule. These doctrines present solutions impervious to manipulation by legal heirs through rights transfer, unlike other possible distributions. Ibn 'Abbas' solution for Awliyya cases uses sequential priorities and diverges uniquely from classic fair division rules in the literature. In addition, it is established that Abu Yusuf's (b. 729) distribution for a legal dispute is axiomatically identical to Abraham ibn Ezra's (b. 1089) division rule.

There is a noticeable dearth of comprehensive studies investigating contentious disputes concerning resource claims within Islamic law. Many of these studies are lacking in-depth analyses of diverse cases, casting doubts on their reliability. As a result, a robust focus is needed on case collection prior to any analytical process. Future research should concentrate on collating instances of fair division problems throughout Islamic history, as well as separately collecting methods of Islamic sharing. This procedure may lead to the characterization of various Islamic regulations, thereby emphasizing distinct Islamic principles. In forthcoming studies, conducting an exhaustive axiomatic evaluation of the cases and proposed resolutions is imperative.

This research illuminates existing knowledge gaps, setting a course for novel research trajectories. It underlines the fair division literature’s oversight of disputes within Islamic law, despite the plentiful existence of contentious cases. The research underscores the relevance of cooperative game theory as a tool for dissecting Islamic legal disputes. By accounting for unique Islamic norms and principles, this study lays a foundation for a nuanced comprehension of the dynamics and outcomes of legal disputes. By integrating an interdisciplinary approach, this research strives to bridge the gap between game theory and Islamic law.

Beyond addressing a significant research lacuna, this study carries extensive societal implications. By shedding light on enduring debates within Islamic law, it encourages a rejuvenated understanding of the evolution and interpretation of legal disputes. The axiomatic disparities between rulers’ and jurists’ methods provide invaluable insights within the Islamic context, bolstering the understanding of sociocultural dynamics that influence legal decision-making. This research has the potential to shape legal discourse, guide policymaking and spur scholarly, juristic and societal dialogue. Consequently, it may foster a more comprehensive and enlightened approach toward the resolution of legal disputes in Islamic law.

To the best of the authors’ knowledge, this study is the first to examine Islamic law’s historical legal disputes from a game-theoretical standpoint. Existing studies rarely collect distribution disputes systematically, and none scrutinize the axiomatic rationales underlying authorities’ and jurists’ distributions, opting instead to focus on historical backgrounds. While the fair division literature extensively examines disputes, it often overlooks those originating from Islamic law, which presents a rich source of disputes that can be modeled as fair division problems. This research makes a distinct contribution by incorporating disputes from Islamic law into the existing body of cooperative game theory literature.

This study aims to explore the phenomenon of Islamic religious communication and how Islamic banks in Pakistan use religion-based communication, along with its expected outcomes.

Transcendental phenomenology approach is opted using a multi-stage data collection strategy consisting of observations, documentary reviews and semi-structural interviews to get deep into the phenomenon in a particular context.

Findings highlight Islamic religious communication as workplace Islamic da’wah that is majorly categorized into compulsive da’wah, objectics da’wah and impulsive da’wah, serving its role in bringing spirituality to work through work-faith integration.

The finding of the study can be used in planning, formulating and implementing Islamic da’wah-based model to induce spirituality at work.

This study is the first of its type exploring Islamic da’wah in an organizational context as a mean to bring spirituality at work.