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This study aims to examine the understudied topic of Islamic entrepreneurship by adapting the framework of waqf-based entrepreneurship to identify the crucial factors driving waqf-based entrepreneurs’ motivation.

A partial least squares structural equation model was used to validate the hypotheses, and in-depth interviews were conducted to gain deeper insights into the findings.

The key findings revealed that self-commitment, entrepreneurial skills and family support exert a significant and positive influence on waqfpreneurs’ motivation to engage in waqf-based entrepreneurship, with self-commitment playing a mediating role between self-actualisation and waqfpreneurial motivation. Additionally, the study proposes categorisations of waqfpreneurs based on the volume of waqf funds managed; their capacity to execute waqf-based entrepreneurship; and institutional performance metrics.

The limited sample size restricts the generalisability of the study. Future research should use a larger sample to generate more broadly applicable results. In addition, the methodology can be replicated in other countries to identify new factors influencing waqfpreneurs’ motivation or to uncover aspects not explored in this research. Future studies could also use qualitative methodologies such as grounded theory, ethnography or case studies. This would allow for a deeper exploration of motivational factors not yet captured, directly from the lived experiences of waqfpreneurs/nazhirs.

The study provides evidence of the key factors that influence waqf-based entrepreneurship, contributing to the literature on entrepreneurship and waqf. It also offers valuable insights for the government and other stakeholders into strategies to motivate waqf-based entrepreneurs, ultimately fostering the development of waqf assets, value creation and sustainable waqf benefit distribution.

The study aims to address the lack of research on Islamic entrepreneurship by specifically modifying the framework of waqf-based entrepreneurship to investigate the key factors that influence individuals’ motivation to conduct waqf-based entrepreneurship and management activities.

Funding difficulties are particularly compounded for Muslim entrepreneurs in Nigeria, owing to the dominance of interest-based financial institutions prohibited in Islam. Thus, this study aims to explore the role of awareness of Islamic finance principles in ameliorating financial deprivation and financial anxiety to increase access to Islamic financing among Muslim entrepreneurs.

A quantitative survey method of data collection was used to collect data from a total of 208 micro, small and medium enterprises (MSME) owners based on hand-delivered questionnaires. The data was analyzed using a partial least square structural equation model.

The result supports the direct negative impact of relative financial deprivation and the positive impact of awareness of Islamic finance principles on access to Islamic finance. However, awareness of Islamic finance principles could not moderate any of the direct relationship.

This study implies that financial deprivation is detrimental to access to Islamic finance, but financial anxiety has no significant impact. In addition, policymakers and MSME owners could directly foster access to Islamic finance through awareness of Islamic finance principles, though it could not redirect the negative impact of relative financial deprivation on access to Islamic finance.

The valuable finding here is that the substantial positive impact of awareness of Islamic finance principles on access to Islamic finance is not enough to redirect the negative effect of relative financial deprivation on access to Islamic finance.

This study investigates the impact of corporate governance on FinTech disclosure levels in Jordanian conventional and Islamic banks. It aims to determine whether governance mechanisms affect disclosure practices in the FinTech sector, exploring the interplay between governance and transparency in financial innovations.

The research methodology entails a thorough analysis of data from all 15 Jordanian conventional and Islamic banks listed on the Amman Stock Exchange, covering the period from 2015 to 2022. This study uses manual content analysis using a custom FinTech Disclosure Index (FDI) and quantitative analysis with a two-way clustered error regression model.

The findings show that corporate governance mechanisms, particularly board size, board meetings and “Big4” audit firms, are crucial in enhancing FinTech disclosure across conventional and Islamic banks. However, Islamic banks consistently show higher disclosure levels than their conventional counterparts, attributed to their distinct governance structures that emphasize ethical governance and transparency. These results indicate an awareness among decision-makers about the importance of business model transformation toward FinTech.

This study pioneers the introduction of FDI, using it for a novel comparative analysis of FinTech disclosure levels between Islamic and conventional banks. By exploring how various governance structures influence FinTech disclosure, this research provides fresh insights into the interplay between corporate governance and financial technologies in the banking sector.

The purpose of this study is primarily conceptual, presenting the notion of a polyphonic model as a tool for analyzing the interactions of diverse stakeholder voices in generating corporate social responsibility (CSR) narratives and practices.

The theoretical basis for this model is Bakhtin’s notions of voice, polyphony, dialogic relations and placement within dialogue.

To demonstrate possible applications of the model, this study considers CSR narratives that are emerging from some countries of the Arabian Gulf, given that this region’s historical trajectory and socio-political context differ substantially from those of more widely studied geopolitical contexts. This application reveals valuable use of the model.

The contribution of this paper is its pioneering development of a polyphonic model that serves to reveal the diverse voices that shape CSR narratives. This provides a tool particularly useful for investigating the creation of CSR narratives in less researched organizational and national contexts.

The COVID-19 pandemic resulted in significant declines in international tourist arrivals and receipts. It has also influenced destination preference, tourist demographic, travel motivation, and behavior. Recognizing health and safety as the new considerations in pursuing tourism activities in the better normal, this necessitated a reassessment of the current tourism industry by directing the attention from the usual destination-centric perspective to a value chain perspective. This chapter proposes a new paradigm for the better normal value chain by deconstructing the concepts of travel, tourism, and travel sectors and revisiting the concept of the tourism value chain (TVC) by mapping out the chain and its functional levels and integrating travel, tourism, and hospitality sectors in one value chain. Policymaking approaches such as reorganizing the value chain, empowering stakeholder involvement through coopetition, and resilience building in the face of possible adversities in the future should be adapted to achieve this suggested paradigm's goals. This analysis provides stakeholders with a broader understanding of the needed interventions in future-proofing the industry backed by industry trends in the better normal while fostering collaboration and offering flexibility to cope better in other possible shocks in the future.

This study aims to conduct a review and analysis of the literature on Shariah audit compliance by examining the difference between internal and external auditors, the scope of internal Shariah audits and the qualification of Shariah auditors.

The current study used content analysis and the descriptive approach to achieve the main objective of the study. To ensure that Islamic Financial Institutions’ (IFIs) practices preserve Shariah principles and values when providing Shariah-compliant products and services, this audit will be used to supervise and monitor the operations of IFIs. The main goal of Shariah compliance auditing is to protect the interests of IFIs stakeholders, including account holders, shareholders, creditors, management and employees, as well as the general public while ensuring that the mechanisms of checks and balances in place are appropriate and tailored to the goals and missions of its establishment following the Maqasid Al-Shariah.

The findings of this study attempt to contribute to the body of knowledge surrounding Shariah audit compliance by advising IFIs on the value of Shariah compliance auditing in addressing the needs of its stakeholders. As a result, the benefits of Shariah compliance audits will be maximized, and future legislative changes will be implemented to reduce or completely remove the risk of Shariah’s failure to comply.

This research advises IFIs on the usefulness of Shariah compliance auditing in addressing the demands of its stakeholders to add to the body of knowledge on Shariah audit compliance. Moreover, all parties involved to take action to reduce the gap that will significantly affect stakeholders’ confidence, particularly concerning the Shariah compliance of the IFIs’ products and services on their operations and activities.

The advantages of Shariah compliance audits will thus be maximized, and future regulatory improvements will be made to lessen or eliminate the danger of Shariah noncompliance.

This study aims to examine the integration of AI in student engagement and its benefits in the learning environment.

The study employed a quantitative research method, analyzing data from a sample of 720 students. The econometric data analysis used the structural equation modeling (SEM) technique.

The results show that facilitating conditions and performance expectations positively affect students’ attitudes toward AI, whereas the negative impact of perceived risk is statistically weak and only marginally significant at the 90% level. On the other hand, the main findings are that attitudes significantly influence the use of AI, which consequently increases students’ productivity, performance, and self-efficacy.

Through the integration of new variables in the TAM and UTAUT models, steps are suggested for institutions to take to increase the acceptance and efficiency of AI.

This study introduces a novel approach to AI integration within higher education, presenting an innovative model that significantly enhances the discourse on AI’s tangible impacts on educational processes.