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This study aims to identify the effect of the Quranic approach on understanding Islamic accounting among accounting students.

This study used an experimental field design with pre- and post-test involving 107 participants. Based on the self-determination theory, this study explores the role of Quranic involvement in Islamic accounting instructional design to improve learning outcomes. This study used a comparative analysis of an independent sample of the approach (Quranic vs technical learning) in instructional design (mathematics vs conventional).

This study proves that Islamic accounting learning outcomes differ between the Quranic and technical learning approaches. The Quranic approach provides better learning outcomes based on post-test scores. This difference is consistent in both conventional and mathematical instructional designs.

First, this study is limited to the alleged role of the Quranic approach in participants' intrinsic motivation. Further studies can explore how and what part of participants' intrinsic motivation is affected by the Quranic approach. Second, this research is limited to the basics of Islamic accounting. Further studies can explore the role of the Quranic approach in understanding Islamic accounting transactions with higher complexity.

This study can be used to develop Islamic accounting instructional designs using a Quranic approach.

This study provides empirical evidence on the Quranic approach's role in improving learning outcomes. This study also fills in the scarcity of research on Islamic accounting teaching.

I. Introduction It is no secret that Islamic countries have entered a new epoch in which serious questions regarding the nature of their economic institutions have taken on renewed urgency. During the past few years, elan debates have taken place, both nationally and internationally, among specialists in economic sciences, specialists in traditional Islamic disciplines, and intellectual exponents of various Islamic political movements. Inherently complex, the discourse, which appears in academic and semi‐ academic publications as well as the popular press, is made distinctly more complex as it often takes place in an extremely volatile environment, which has been shaped by severe economic crises, political turmoil, and social unrest.

This paper addresses three interrelated objectives. The approach is philosophical and comparative. As far as possible the Islamic arguments of the paper are derived from the Quran.

The purpose of this study is to examine the contributing factors that affect consumer behaviour of Islamic home financing in Malaysia. The effects of perceived religiosity on property, perceived Islamic debt principle and perceived maqasid on homeownership on consumer behaviour are examined. Furthermore, the effects of perceived religiosity and consumer behaviour on religious satisfaction are also investigated.

Using the theory of Islamic consumer behaviour (TiCB) as a baseline theory identified from the literature, this study proposes a conceptual model of consumer behaviour of Islamic home financing in Malaysia. Data from the 205 usable questionnaires are analysed using partial least squares (PLS).

The PLS results suggest that perceived religiosity on property, perceived Islamic debt principle and perceived maqasid on homeownership are instrumental in determining consumer behaviour, thus revealing these factors as “Islamic factors” that represent the TiCB. Furthermore, the effect of consumer behaviour on religious satisfaction is also significant, implying that good behaviour makes people happier – seeking pleasure for doing well that is blessed and approved by Allah (S.W.T).

Two limitations are available for future studies. First, this study included only Malaysians in East Malaysia, suggesting that further testing of the proposed model should be conducted across different geographies to determine the generalisability of this study’s findings. Second, this study’s contributions are narrowed down to the factors examined. These limitations, however, provide directions for further future research.

The results provide directions to bank managers to effectively manage Islamic home financing services for the benefit of their customers. Islamic home financing products tend to be used by consumers if the patronage factors investigated are considered more profoundly.

This study examines the behaviour of consumers of Islamic home financing using the proposed framework derived from TiCB.

This paper aims to discuss the methodology of mainstream Islamic economics and also gives an alternative approach which is yet not very much taught in the different academic institutions, i.e. Tawhidi methodology. From the curriculum of the different academic institutions and also from the literature, it is observed that mainstream Islamic economics is the imitation of the conventional economics and mainly neoclassical economics. Maqasid-i-Shari’ah is not matching with the Tawhidi one.

It is based on the self-observations of the authors where they taught during their academic career.

This study found that the mainstream Islamic economics could not be able to solve the local and global issues because it is the replica of the conventional economics only there are some injunctions of Shari’ah.

This study gives the guideline to the student of Islamic economics that how they will be able to understand the methodology of Islamic economics and finance.

It provides the guidance to the academicians and policymakers, especially those belonging to the Muslim countries.

It also provides the glimpses to the social scientist about the solutions of the social and economic issues at the local and global levels.

It is an original effort.

The purpose of this study is to evaluate the perceived knowledge of the general concept of halal food and actual knowledge of halal food principles with emphasis on alcohol (alcoholic drinks and ethanol).

A cross-sectional descriptive survey, using quantitative research methods, was utilized. A self-administered survey was distributed to 188 undergraduate students of the food technology programme at Universiti Sains Malaysia, and a total of 114 responses were obtained.

Results indicate that respondents believed that they have above average competence regarding the concept, sources, ingredients, processing and the overall production of halal foods (score: 3.75-4.18). In addition, all of the 114 respondents also agreed that alcoholic drinks are fundamentally prohibited in Islam. However, the survey also revealed that the respondents were less certain about the application of alcohol in halal food production. Respondents’ actual knowledge on these issues was low to average.

This study is limited by its cross-sectional nature. In addition, the research was only conducted on undergraduate-level students of the food technology programme, and therefore, results derived might not be generalized to the other segments of the population. The overall uncertainty and misconception about the application of alcohol in halal food highlights the need to improve the knowledge of these undergraduate students to more than a mere theory of the concepts of halal and haram.

No previous study has been conducted to explore the issue pertaining to alcohol in halal food, and this paper categorically strives to fill this gap.

The purpose of this paper is to provide a structural overview of speech recognition system for developing Quranic verse recitation recognition with tajweed checking rules function. This function has been introduced, due to support the existing and manual method of talaqqi and musyafahah method in Quranic learning process, which described as face-to-face learning process between students and teachers. Here, the process of listening, correction and repetition of the correct Al-Quran recitation took place in real-time condition. However, this method is believed to become less effective and unattractive to be implemented, especially towards the young Muslim generation who are more attracted to the latest technology.

This paper focuses on the development of software prototype, mainly for developing an automated Tajweed checking rules engine, purposely for Quranic learning. It has been implemented and tested towards the j-QAF students at primary school in Malaysia.

The paper provides empirical insight about the viability and implementation of Mel-frequency cepstral coefficients (MFCC) algorithm of feature extraction technique and hidden Markov model (HMM) classification for recognition part, with the results of recognition rate reached to 91.95 percent (ayates) and 86.41 percent (phonemes), after been tested on sourate Al-Fatihah.

Based on the result, proved that the engine has a potential to be used as an educational tool, which helps the students read Al-Quran better, even without the presence of teachers (Mudarris)/parents to monitor them. Automated system with Tajweed checking rules capability functions could be another alternative due to support the existing method of manual skills of Quranic learning process, without denying the main role of teachers in teaching Al-Quran.

This study aims to underline Islamic principles to the business theories for producers and policymakers and to explain halal marketing by value creation approach for halal stakeholders concerned with halal certification and its implementation.

This study applied inductive reasoning with the systematic literature review (SLR) of peer-reviewed published research papers, followed by the preferred reporting items for systematic reviews and meta-analyses framework. Furthermore, the content analysis with ATLAS.ti 2022 helped to undergo concept and thematic analysis that show the theoretical lenses for the upstream halal businesses.

Among 360 papers, the SLR from 2012 to 2022 found 32 papers dealing with the halal theory–based studies on certification, standards, producers and policymakers and halal supply chains. Only seven studies consulted the resource-based view (RBV), a strategy theory and the institutional theory (IT) connected to halal. This study further underpinned qualitative Quranic verses to add to the current body of RBV and IT, resulting in halal sustainable competitive advantage and halal certification institutionalization.

Islamic principles can guide halal stakeholders to create and manage valuable resources through halal certification. Also, academics can synthesize conventional theories as value-creation mechanisms compliant with Islamic codes.

To the best of the authors’ knowledge, this novel study was the first to contribute to the current body of RBV and IT with Islamic principles. It has primarily concentrated on the upstream halal businesses to create and manage halal value, certification and competitive advantages for halal marketing.

This paper aims to seek to develop and validate the scale for organizational decision-making behaviour related to ethical issues, which addresses the issue of framing the dependent variable in a dichotomous way in organizational ethical decision-making (EDM) models and complementing the inter-variable circular causality model within the purview of Islamic banking with Quranic orientations.

This study adopted both exploratory and confirmatory approaches. A total of 362 responses were collected from banking practitioners in the United Arab Emirates using a self-administered questionnaire. Content validity test (CVT) and factor analysis were used to refine measurement items and define as well as validate the scale, respectively. Further, the validated factors/scales were tested using the theoretical underpinning of the inter-variable circular causality model with Quranic orientations.

CVT refined the measurement items, and it enhanced the qualitative aspect of the proposed scale. Total three dimensions extracted, i.e. “awareness,” “attitude” and “standards” through exploratory factor analysis and evidence of validation of measurement scale/construct reported through confirmatory factor analysis. Further, a significant inter-variable circular causal relationship was found among the validated dimensions and analysed with an Islamic perspective.

Study constraints the population into a single industry and a single country. Future studies are suggested to use the newly developed scale/construct in decision-making models and obtain the overall model fit by considering population from diversified organizations and multi countries.

Comprehensibility of organizational behaviour has always been critical for the efficient functioning of organizations, especially where the situation involves ethical concerns. The proposed scale can be used as a tool to assess the organizational decision-making behaviour related to ethical issues, particularly where the studies intended to examine the determinants of organizational decision-making behaviour related to ethical issues through decision-making models.

While there is ample literature attempted to examine the organizational EDM, particularly on evaluating determinants of EDM, the majority of the studies have failed to frame the dependent variable of the EDM models adopted for the study in such a manner that is in line with the objective of the study. Although some of the literature suggest the theoretical aspects to address this issue, to date, no work has been done that attempted to develop and validate the scale for the theoretical aspects recommended and confirm with the inter-variable circular causality model. These serve as justification for undertaking this study.