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This paper aims to examine factors influencing the productivity in research and publication between science and social science.

A qualitative approach with interviews for 40 academics in four public universities in Indonesia was applied to get an in-depth understanding of the issues.

The results of this study demonstrated that individual factors instead of institutional factors that contributed to the productivity of academics in science as compared to academics in social science.

Despite there were influential effects of institutions in which the socializing process of internalizing the values, norms and scientific roles under the auspice of qualified supervisors or advisors, there seemed to be an individual capacity that comes in between. The implications of this study are discussed in the article.

This paper aims to meta-analyze the results of the prior studies related to the relationship of human capital and financial performance in Islamic banking.

To examine the relationship between human capital and financial of Islamic banks, 23 empirical studies having sample of 15,607 are considered for the meta-analysis. Moreover, different measures related to financial performance including return on assets (ROA), return of equity (ROE) and Tobin’s Q have been taken as moderating for further subgroup analysis.

The results of meta-analysis reveal a positive correlation between human capital and financial performance with an effect size of 0.268. The subgroup analyses showed significant positive associations of human capital with ROA and ROE, insignificant with Tobin’s Q.

This study suggests Islamic banking should prioritize human capital development, maintain consistency and adopt a long-term perspective. Future research should consider context-specific factors and harmonize human capital and financial performance measurements for consensus.

This research aims to examine the impact of intellectual capital on zakat performance in Indonesia.

The sample examined in this study consists of 39 zakat management organizations, encompassing 241 observations from 2010 to 2022. Zakat performance is measured using zakat excess efficiency score to align with the characteristics of zakat management organizations. The independent variables in this study are proxied by the components of intellectual capital. Data is analyzed using a panel data estimation technique.

The empirical findings indicate that human capital efficiency and capital employed efficiency positively and significantly impact zakat performance. In contrast, structural capital efficiency does not impact zakat performance. Meanwhile, value added intellectual coefficient positively and significantly impacts zakat performance.

The findings in this study highlight the significance of managing intellectual capital in zakat management organizations. Furthermore, this research provides input to mandate the amil to undergo certification, develop information technology in zakat management, and enhance synergy among zakat management organizations in zakat distribution. Additionally, zakat regulators must oversee and standardize zakat management according to what is stipulated in the zakat core principles.

This is one of the first studies using secondary data to examine intellectual capital and zakat performance in Indonesia.

This study aims to evaluate the impact of Law No. 11 of 2018 on Islamic Financial Institutions in Aceh, Indonesia. It also aims to understand the balance between the economic rights of individuals under Shariah law and the broader concept of God’s rights, as interpreted by this legislation. In addition, the research argues that the implementation of Law No. 11 of 2018 is untimely, with a focus on examining its influence on the cumulative abnormal return (CAR) of Shariah banks and its slight contribution to the direct economic impact.

This study adopts a mixed-methods approach that integrates qualitative and quantitative analyses. The qualitative aspect uses a black-letter law approach for legislative scrutiny, whereas the quantitative aspect assesses economic indicators and firm performance using an event study analysis. The study also includes a two-tailed assessment to test hypotheses related to the law’s direct impact on institutional performance.

The study reveals that Law No. 11 of 2018 had minimal impact on national-scale corporate performance and a notable increase in poverty indices in Aceh, indicating a potential misalignment between the law’s intention and its economic consequences. The results also show the law’s ineffectiveness in significantly influencing the CAR of Islamic banks, highlighting a clash of norms and a lack of substantial economic substance in the implementation of Shariah compliance.

This research is geographically and legally focused on Aceh, Indonesia, with a short-term analysis that may not fully capture the long-term impacts. It primarily considers the stock price performance of specific institutions for quantitative analysis and identifies potential clashes and disharmony-in-law implementation from a qualitative perspective.

The findings suggest the need for legal frameworks that better comply Shariah principles with economic realities. Regional governments should consider modifying policies to balance religious values and economic objectives.

This research highlights the importance of balancing religious obligations with economic rights, indicating that strict interpretations of religious law can lead to adverse socioeconomic effects.

This study is unique in its comprehensive analysis of the convergence between religious law and economic rights, offering insights into the challenges faced in implementing Shariah-based economic policies in diverse economies, such as Indonesia.

This paper aims to analyse the implementation of Islamic principles and values within the budgetary management of one of Indonesia’s local governments, that of Aceh provincial government. The authors investigate the extent of Islamic teachings in Aceh’s public budgeting to gain an understanding of the challenges in implementing such ideas in practice.

To investigate these issues, the authors used a qualitative interpretive approach in this study, gathering written materials related to the budgeting process and conducting 19 interviews with local government officials, politicians, scholars and a corruption watchdog. Data was manually coded and thematically analysed.

In this study, the authors find that the budgetary management problems Aceh provincial government faces (including poor resource allocation, budget delays and poor accountability and transparency) indicate unsatisfactory performance in incorporating Islamic principles and values into government. The authors argue that a key challenge to a more complete implementation is that the Acehnese’ perspectives of Sharī’ah and its enactment remain limited to particular aspects, such as criminal law, rituals and symbols, and are not extended to wider governance and budgetary practices.

The findings are likely to be of interest to policymakers and those who hold them to account, in a region/country where Islamic values and principles largely influence the government and social affairs. They indicate that a broader conception of Sharī’ah would facilitate a more thorough implementation of Islamic principles and values within public budgeting.

This study is one of a handful of studies exploring Islamic public budgeting, with its originality lying in the investigation of the challenges faced in implementing Islamic principles in government budgeting.

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.

Purpose – Differing opinions about the status of cash waqf are not new among jurists. Several studies have been conducted relating to this issue. This chapter discusses cash waqf from the perspective of certain scholars in Indonesia, the Majelis Ulama Indonesia (MUI, Indonesian Scholars Council) and the scholars of Aceh, and the fatwa (opinion) on cash waqf.

Methodology/approach – Data for this study were collected from interviews and academic literature to reach general and specific conclusions. The study was conducted in Aceh, Indonesia.

Findings – Different views exist on the validity of cash waqf between the MUI and the scholars of Aceh. The MUI has declared that the practice of cash waqf is allowable and valid, while some scholars of Aceh reject it except when the cash is exchanged (istibdal) for permanent assets.

Originality/value – MPU scholars and pondok scholars are not in agreement as to the legality of cash waqf. Pondok scholars reject the practice of cash waqf except if the money is substituted (istibdal) into a fixed asset. This is so even when many other scholars of Aceh ruled that cash waqf is still valid even if it is not converted into a fixed asset.

The present work aims to prepare biocomposites blend based on linear low density polyethylene/ starch without using harmful chemicals to improve the adhesion between two phases. Also, the efficiency of essential oils as green plasticizers and natural antimicrobial agents were evaluated.

Barrier properties and biodegradation behavior of linear low density polyethylene/starch (LLDPE/starch) blends plasticized with different essential oils including moringa oleifera and castor oils wereassessed as a comparison with traditional plasticizer such as glycerol. Biodegradation behavior forLLDPE/starch blends was monitored by soil burial test. The composted samples were recovered then washed followed by drying, and weighting samples after 30, 60, and 90 days to assess the change in weight loss. Also, mechanical properties including retention values of tensile strength and elongation at break were measured before and after composting. Furthermore, scanning electron microscope (SEM) was used to evaluate the change in the morphology of the polymeric blends. In addition to, the antimicrobial activity of plasticized LLDPE/starch blends films was evaluated using a standard plate counting technique.

The results illustrate that the water vapor transition rate increases from 2.5 g m⁻² 24 h⁻¹ for LLDPE/5starch to 4.21 g m⁻² 24 h⁻¹ and 4.43 g m⁻² 24 h⁻¹ for castor and moringa oleifera respectively. Also, the retained tensile strength values of all blends decrease gradually with increasing composting period. Unplasticized LLDPE/5starch showed highest tensile strength retention of 91.6% compared to the other blends that were 89.61, 88.49 and 86.91 for the plasticized LLDPE/5starch with glycerol, castor and M. oleifera oils respectively. As well as, the presence of essential oils in LLDPE/ starch blends increase the inhibition growth of escherichia coli, candida albicans and staphylococcus aureus.

The objective of this work is to develop cost-effective and environmentally-friendly methods for preparing biodegradable polymers suitable for packaging applications.

The purpose of this paper is to develop the features as well as model of organisational culture from Islamic point of view.

The study is descriptive, in so far as its goal is to describe a method, and the nature of the paper is conceptual. The study draws on secondary materials through library research.

In this paper both the features as well as model of organisational culture are developed from Islamic perspective. The salient features are trust on Allah, missionary zeal, justice, accountability, mutual respects, mutual trust, absolute sincerity, hard working, cooperation, excellence, brotherly treatment, honesty and truthfulness, morality, consultative decision making, knowledge, good behaviour, sacrifice, neat and cleanliness.

The paper has some implications for Islamic managers and employees who have to deal with ethical dilemmas between traditional and Islamic organisational culture in Muslim countries representing one fourth of the world population. It is also hoped that the study will reinforce managers' Islamic behaviour and make them more aware of the code of conduct based on Quran and Sunna in a modern organisational set up.

The findings of this research can be used as a guide to Islamic organisational culture in Muslim countries. The study could have practical implications falling within the purview of social sciences such as political science, management and organizational studies, education, international law, and human resource management.

While many studies, partially, have focused on traditional organisational culture sparing the demand of Muslim world, in this paper, the authors open a new avenue contributing to the literature on organisational culture from Islamic perspective. The proposed model will be of genuine interest and benefits to Islamic as well as non‐Islamic managers, employees, and academicians.

This research aims to examine and compare differences in waṣiyyah wājibah (obligatory bequest) (WW) practices in Malaysia and Indonesia.

This is an exploratory qualitative research, employing a thematic analysis approach. Six Muslim Wills (State) Enactments [Enakmen Wasiat Orang Islam (Negeri)] in Malaysia, Islamic Law Compilation (Kompilasi Hukum Islam) in Indonesia, two fatwas (ruling in religious matters) and one court case from each country are analysed. Data is collected from official government websites and other reliable search engines.

First, the findings show that the WW practice in both countries is similar regarding the quantum of the beneficiaries' entitlement. However, the practice varies between both countries in terms of the types of beneficiaries and how the bequest is distributed. Second, this study shows the potential of WW as an estate planning instrument to complement the existing instruments in each country, especially when addressing family members who are not entitled to succeed by farāʾiḍ (Islamic inheritance law).

The provision of relevant laws and regulations regarding WW needs to be formulated to guarantee the well-being of dependants. The differences in practice between the two countries can be a guideline to expand the WW scope and context to other Muslim countries.

This study is the first attempt to compare WW between two Muslim-majority countries focusing on relevant laws, court cases and regulations.