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There are two purposes to this study: first, to identify the status of ḥiyal (legal devices) in the offering of deposit products based on the tawarruq contract in the Malaysian Islamic banking industry and second, to identify the reasons for the widespread offering of tawarruq-based deposit products by Malaysian Islamic banks (IBs).

The study uses the qualitative method that involved interviews with Malaysian Sharī‘ah experts and Islamic banking operations experts.

The findings show that Malaysian IBs resolved to use the tawarruq munaẓẓam contract in deposit products due to several constraints in the existing banking system and in view of customer preferences.

This study solely focuses on tawarruq-based deposit products due to its extensive application in the Malaysian Islamic banking industry.

The implication of the study is that more stringent procedures are required in the offering of tawarruq-based deposit products as they are extensively utilised and have sparked controversy among Sharī‘ah scholars. Moreover, to retain Malaysia's Islamic banking reputation and trustworthiness, new and less controversial contracts must be developed.

This paper discusses the extensive usage of ḥiyal-based contracts such as tawarruq in Islamic banking institutions' deposit products, with justifications from Malaysian Islamic banking experts. The widespread use of the tawarruq munaẓẓam contract in deposit-based product offerings is based on a reasonable view considering the constraints that Malaysian Islamic banking is currently facing, with strict operation procedures by Bank Negara Malaysia to ensure real operations and to avoid fictitious elements. This paper reveals the use of tawarruq munaẓẓam in deposit products which allows the Islamic banking industry to operate effectively under Malaysia's dominant conventional banking system.

To tap into the global market, it is important to evaluate and predict the trends of the acceptance of non-Muslims towards halal food products. This review paper aimed to evaluate the evidence relating to the potential barriers to the acceptance of halal food among non-Muslim consumers.

The authors searched ScienceDirect, Scopus, Emerald and JSTOR databases. The search for the studies was performed without restrictions by using the terms “Non-Muslim” OR “Jews” OR “Christian” OR “Hindu” OR “Buddha” AND “halal” OR “halalan toyyiban” OR “sharia compliance” AND “food” OR “dietary” AND “perception” OR “opinion” OR “attitude” OR “barrier”. Quantitative studies were included, and the quality of the studies was assessed with the Crowe Critical Appraisal Tool.

Two themes were identified to be the potential barriers in the acceptance of halal food among non-Muslim consumers. There were two major factors: weak intention (negative attitude, perceived low behavioural control and perceived low subjective norms) and lack of food safety awareness, whereas the minor factors were as follows: perceived low food quality, halal logo/brand, lack of halal awareness, religious belief, animal welfare, consumer motive, low confidence level, lack of proper marketing/promotion, bad cognitive dissonance, bad food assurance and poor product judgement.

By realising these potential barriers, it will benefit many parties including stakeholders and the food industry to improve their strategy to expand the halal market, especially for non-Muslims.

Based on the findings, the authors believe that while research towards halal needs to continue and improve its basis in theory and design, researchers and food marketers can be confident that intention of purchasing halal food products can be increased by securing the aspect of attitude, subjective norms, perceived behavioural control as well as food safety awareness. Based on the identification of these potential barriers, this review hopes to further explain effective methods of communication for conveying halal concept in different parts of the countries.

This study intends to analyze the trend of walkability research over two years (2021–2022) in several aspects, including the research problem, gap and aim underlying walkability issues, research setting, the scale of analysis, the type of data, the data collection tool, the analysis method and contribution.

Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) is employed to conduct a systematic literature review from three leading databases including Web of Science (WoS), Scopus and Sage.

From the review, it can be concluded that the research focuses on two aspects, namely, the built environment and people. The studies in this field are conducted at different scales of the built environment, from macroscale to microscale, including region, city, neighborhood and street-level studies that are conducted around the world including Asia, Europe and America which receive high attention from researchers. Meanwhile, the study of walkability in Australia and Africa gains less attention. It is revealed that there are four factors of walkability including land use and accessibility for macroscale which cover region, city and neighborhood, while street network and pedestrian infrastructure and facility are mainly analyzed for street-level. Most of the studies widely utilize a quantitative approach for analyzing physical walkability factors in a measurement-based approach by using certain tools/software, and a perception-based approach by using questionnaires.

The findings can assist to keep up with the rapid pace of scientific publications and help accelerate the understanding of particular ideas in the field of walkability for the planning and design practice and policy that can be used by researchers/academia, urban designers, urban planners, architects, engineers and policymakers. Also, this study hopefully could assist further research direction for the future and could add value to a more advanced way of understanding the research on walkability.

This research provides a robust framework for walkability trend analysis and a comprehensive understanding of the main ideas from the existing research on walkability worldwide.

The purpose of this paper is to give a clear picture of the evidence for small and medium enterprises of what the key factors are affecting the performance of supply chain members (SCMs) and their impact.

The authors conducted a survey of small and medium automotive enterprises. After a comprehensive search of the literature on effective factors requirements of supply chain actors (supplier, manufacturer, inventory, distribution, and information flow) 23 factors were identified, and collected data were analysed using SPSS software.

The results show that among the 23 factors, the inventory level is the most significant factor for inventory with the highest percentage (91 per cent). This is followed by productivity to fill the order (88 per cent) and lead time of manufacturing (86 per cent) for manufacturer, and transportation flexibility (84 per cent) for distribution section.

Study limitation was that only the companies related to automotive sector were selected, and the number of usable questionnaires was fairly small.

The results can help further by introducing a much better perception of effective factors that result in optimizing the practices of supply chain management techniques in order to enhance business performance. The findings also help build a new initiative to be performed by top management when attempting to strengthen partnership and integration among members.

This research draws from institutional theory to contribute to the growing body of practical field and conceptual literature on supply chain integration and provides knowledge in assisting small- and medium-sized enterprises to clarify factors that affect SCMs in order to enhance and manage their operational processes.

The purpose of this study is to assess small and medium-sized enterprises (SMEs) owners’ intentions to participate in waqf, involving two countries, which are Malaysia and Indonesia, using the theory of planned behavior. SMEs are the backbone of many economies, representing 95% of all companies worldwide and accounting for 60% of employment. Based on this fact, this paper analyzes the influence of religiosity, knowledge and attitude to predict the intentions of SMEs’ owners in waqf participation in Malaysia and Indonesia.

Data were randomly obtained from 175 SMEs owners from Malaysia and Indonesia with the Statistical Package for the Social Sciences (SPSS) used for analysis.

The empirical analysis data suggest that knowledge and attitude show a significant impact on the intentions of SMEs’ owners to participate in waqf, while religiosity does not have a significant impact on the intentions of Malaysian and Indonesian SMEs’ owners to participate in waqf.

This study aims to assist SMEs in Malaysia and Indonesia to formulate appropriate strategies and marketing using waqf for the sustainability of SMEs which represent more than 90% of business establishments in both countries. The strategy is a necessity, especially because the government is targeting to promote a sustainable Islamic financial system, improve governance policy and halal industry for SMEs, strengthen the development of Malay Reserve land, providing as financial independence to higher learning institutions and invest in digitalization and advanced technology through waqf funds. Therefore, both countries should take the initiative to provide training to equip SMEs with extensive knowledge through multiple platforms to further encourage their participation in waqf.

Because of the increasing interest in waqf participation both in Malaysia and Indonesia, this study claims three essential contributions. First, it aims to examine the intention of SMEs in waqf participation among the business owners in Malaysia and Indonesia. Second, the study findings are expected to benefit the development of literature in accordance with Islamic social finance, particularly waqf. Third, this study provides an insight into the inclusive knowledge and attitude of SME owners and their intention to participate in waqf.

The purpose of this study is designed to achieve the learning process in producing studies involving economic issues and scenarios in business management in Malaysia. In addition, this study will provide exposure to the integration of managerial skills by using both microeconomics and macroeconomics concepts and theories to aid decision-making in a business environment.

The research method comprised qualitative methodology of literature review, case study and quantitative methodology of multiple linear regression (MLR). In this case, seven microeconomics and macroeconomics factors which are believed to significantly affect house price index (HPI) are taken into consideration which includes gross domestic product, consumer price index (CPI), government tax and subsidy on housing, overnight policy rate, unemployment rate (UNEMP), the median income (INC) and cost of production index.

This research has resulted in three significant factors affecting HPI from MLR, which include CPI, UNEMP and INC where the increase of these factors will cause a high increment of HPI. The other four factors are not significant.

Malaysia has been facing the stagnancy in house market these recent years due to issues such as massive oversupply, impacting Malaysia’s economy specifically focusing on domestic direct investment. To avoid oversupply issues, the vitality of future house demand and pricing forecast should be comprehended by involved bodies for more effective planning for the house development industry. To make a better and bigger impact, this research is intended to analyse the microeconomic and macroeconomic factors affecting the HPI to better understand the significance of each of these factors to the changes of HPI to resolve these economic issues.

This paper aims to analyze the role of waqf in the socio-economic development of the organization of the Islamic Cooperation (OIC) countries. Various projects currently use waqf as an instrument for socio-economic development, as reported in the scholarly literature. This study will investigate this literature to explore trends in waqf studies and the role of this Islamic form of endowment in the socio-economic development of OIC countries.

This systematic literature review focuses on peer-reviewed journals and data obtained from the Mendeley database using specific criteria to analyze the socio-economic developmental role of waqf in OIC countries from 2011‐2020.

The socio-economic developmental role of waqf in OIC countries has been widely studied. In total, 68 academic articles were found that are relevant to themes of poverty alleviation, social welfare, entrepreneurship, education, health services and religious facilities. They reveal that the role of waqf in social welfare was the most discussed topic in the research. In addition, the majority of studies used an interview method to study waqf institutions in nine OIC countries. Furthermore, the number of publications on the theme has increased significantly every year, although the largest proportion occurred in unindexed journals.

This study provides an overview of research trends in the socio-economic developmental role of waqf. Its results can provide practical input for waqf institutions as they encourage its practice in OIC countries, and for policymakers in formulating their management strategies to promote the role of waqf in the social and economic aspects of society.

This paper reviews the current development of the socio-economic role of waqf in OIC countries. It will help researchers improve their understanding of this role. It will also provide waqf managers in OIC countries with adequate information on waqf projects which they can implement to achieve socio-economic development in their countries.

The purpose of this study was identifying factors that encourage property tax payment among property owners, specifically from the residential property segment within the Malaysian context. This aim is derived from existing evidence which clearly indicates a steady annual increase in property tax arrears from non-complying property owners as reported by the local governments (LGs).

This research was conducted using a survey method where a questionnaire was used as the research instrument in garnering the necessary study data. The collected data was analyzed through quantitative means towards gleaning study findings to fulfil the set objectives. The analyses used within this study were reliability analysis, descriptive analysis and factor analysis.

Research findings indicate that there are five factors that encourage property tax payment, namely, the proactive action capability of LGs; stimulation of payment; quality of staff and service; reliable tax foundation and governance; and smart expenditure. The identification of these factors has the potential to act as a mitigation mechanism for LGs to alleviate the issue of property tax arrears.

The findings of this study may be used by LGs in developing a comprehensive action plan to encourage property owners to pay taxes. The study findings are exploratory in nature, based on the locality of the LG selected in this study, the Penang Island City Council (MBPP). As such, the findings may not be considered as a generalization of the property tax situation throughout Malaysia as study data was only collected from the administrative region of MBPP. However, these findings can still be used as a basis in establishing similar studies within other LGs which demonstrate similar characteristics with MBPP.

In the Malaysian scenario, the focus of the previous studies on property tax arrears revolves around actions that have been taken by LGs to encourage the payment of property tax. However, in this study, the determination of encouraging factors is no longer referred to LG perspectives but was investigated from the taxpayer dimension. This approach allows new mitigating ideas to be developed and adds value in the context of a different perspective towards establishing a more practicable action plan in reducing property tax arrears.