During the reigns of Caliphs Umar Al-Khattab and Umar Abdul Aziz, zakat was proven to eradicate poverty. As zakat is a religious obligation that every Muslims must fulfil, it provides assistance to the asnaf (e.g., poor and needy). The efficiency of zakat collection and distribution is utmost essential to attain the maqasid al-Shariah in society. In the context of Malaysia, the Malaysian government has improved the zakat administration policy from federal to corporatisation. This idea is a strategy for increasing the quality of the management system – competent and effective. The State Islamic Religious Council (SIRC) has widely used this approach as the primary body for zakat management. Following, SIRC establishing a subsidiary zakat management on behalf of its party. Therefore, this study examines the percentage growth trend of zakat collection and distribution in Sabah using the gold price and nisab, which are graphically depicted. Furthermore, this paper will expand on the amount of zakat collected from Pusat Zakat Sabah (PZS).

The goal of this study is to discover Yusuf Qardhawis views on investing in zakat funds as well as the relevance of Yusuf Qardhawis views on investing in zakat funds to improving the poors economy in the modern economy. This study collects data from various related sources using descriptive qualitative methods, which are then elaborated to reveal the research objectives. According to the findings of this study, Yusuf Qardhawi permitted the investment of zakat funds for the benefit of the ummah community. The investment of zakat is permissible as long as the benefits are greater. Furthermore, investment from zakat funds can be a way to solve the problem of poverty in the modern era; the government or zakat institutions can now develop zakat funds for investment in any field as long as it generates profits and does not violate Sharia.

The purpose of this research is to provide answers to questions about the role of Zakat, Infaq, and Sadaqah Funds in improving the well-being of mustahik through the Bunda Mandiri Sejahtera (BISA) program at Laznas Yatim Mandiri Tulungagung. This study employs a qualitative research method. This studys data is derived from both primary and secondary sources, specifically interviews with related parties such as employees of the Tulungagung Yatim Mandiri Amil Zakat Institute, Mustahik. Data reduction, data presentation, and drawing conclusions are the methods of analysis used in this study. The findings of this study indicate that the role of zakat, infaq, and shadaqah funds in improving the welfare of mustahik through the BISA program at Laznas Yatim Mandiri Tulungagung Regency, namely providing assistance in the form of capital, business support tools, and provision of cooking skills, enables mustahik to run a business with enthusiasm. The economy of mustahik is small but gradually increasing, increasing the level of well-being in the family.

The aim of this research is to look at the impact of halal brand awareness, halal brand image, halal brand perceived quality, halal brand value, and halal brand satisfaction on destination brand equity (DBE) in the Indonesian tourism industry. To conduct research on the halal brand equity and its antecedents, a structured questionnaire was devised. Purposive sampling was used to acquire data from 165 halal tourists who self-administered questionnaires. The study discovers a positive association between four brand equity antecedents, confirming a strong relationship between the image, value, perceived quality, and satisfaction of halal brand equity. However, the findings of this study demonstrated that brand awareness has no effect on DBE. This study highlighted the necessity for tourism stakeholders to collaborate in developing Indonesia as a halal-branded destination in order to improve the halal brand image in Indonesia.

The aim of this research is to find ways to stop financial statement fraud that occurs in both developed and developing countries. The Systematic Literature Review (SLR) method, popularized by Kitchenham, was used in this research methodology. It is hoped that this method will help find ways to prevent government financial report fraud that can be discovered, collected, and unified. Good and effective internal control, improving organizational culture, making policies and procedures to prevent fraud (anti-fraud policy), providing guidance to human resources (SDI), and a Whistleblowing System are some effective strategies for preventing financial report fraud, according to results of a synthesis of thirty articles.

This study aims to examine the concepts of Islamic corporate social responsibility (ICSR) and maqasid al shariah (sharia objectives) in the growing literature and debates on Islamic economic and corporate governance. Exerting a real business entity, PT Semen Padang, the objective is to contextualize whether the noble and theoretical aspirations can be grounded and tested under real circumstances. This study uses case study based-qualitative research methodologies. Company data and information were collected through in-depth interviews with key informants, examined using content analysis, and discussed in view of relevant literature. The findings conclude that ICSR and maqasid al shariah can comply with and suit the modern business operations and evaluation at PT Semen Padang, as evidenced in the alignments of the practices and objectives. The finding also shows that, although Islamic values are not envisioned explicitly, the teaching has long dictated the internal corporate culture and the company direction. The next issue to be discussed in further research is how the business entity deals with debt liability and interest-based transactions.

This research is an event study that investigates calendar anomalies that occurred during the pandemic era. There are two objectives in this research, namely 1) to find out whether there is a calendar anomaly in the Indonesian capital market during the covid-19 pandemic era, and 2) to find out the significant difference between calendar anomalies that occur at the turn of the year (Turn-of-The-Year Effect) and calendar anomalies that occur before the month of Ramadan (Month of Ramadan Effect). By examining the calendar anomalies, this research proves the extent to which behavioral finance theory applies during a pandemic. The independent T-test is used to test the difference between abnormal returns at the turn of the year (Turn-of-The-Year Effect) and abnormal returns before Ramadan (Month of Ramadan Effect). The results show there is significant difference between average abnormal return of the turn of the year effect and month of Ramadan effect wherein average abnormal return of month of Ramadan is significantly higher than abnormal return of turn of the year.

Objective: This article looks at a community model implemented at a residential flat in Ipoh, Perak. Methodology: Case study, qualitative approach research design. A group of women acted upon the UNICEF Malaysia report of the presence of children with stunted growth in Pangsapuri (PPRT). These women started by bringing food to feed children. Findings: They observed that many of the children were malnourished, stunted and had skin conditions such as scabies, impetigo and lice. Many of the children were unable to read and write. There was a need for a proper place for the children to study and read. Practical implications: This model can be easily replicated in other PPRT. Social implications: A community effort is successful just by doing one aspect of religion, that is, by giving out food. Women in the locality were empowered to help improve their children wellbeing. Suggestion: This model can be replicated using zakat to help end stunting in children, create better environment for learning and empower women to be involved in making changes.

This study explores the influence of extended UTAUT2 factors on Islamic FinTech credit adoption amongst Asnaf microentrepreneurs. The paper aims to present the research model and the result of a preliminary study on factors influencing the adoption of one of the two types of Islamic FinTech credit provided by Zakat institutions among Asnaf microentrepreneurs in Selangor. Psychometric testing and assessment were introduced in the research as a mechanism to improve the zakat distribution among entrepreneurs. A pilot study was conducted in which 32 samples were disseminated using an online questionnaire via Teraju Ekonomi Asnaf (TERAS). The pilot study aims to assess the validity and reliability of the instruments intended for the primary research project. The PLS-SEM measurement model was employed to evaluate the reliability and validity of the items in this study. Prior to this, the researchers have sought expert validation and pre-testing were conducted among 30 respondents. The result shows that all 53 measuring instruments are reliable and the data for pilot study indicated strong evidence of rational validity. As a result, based on the preliminary findings, it is recommended for Zakat institutions to adopt psychometric scoring for an efficient Zakat distribution, perhaps catering towards bigger ticket size applications amidst the positive response of Asnaf on answering psychometric assessment.

Makalah ini bertujuan menjalankan analisis bibliometrik ke atas penerbitan berkaitan prestasi institusi kewangan Islam dalam pangkalan data Scopus sepanjang tempoh 1996 - 2023 untuk memberikan penilaian saintifik trend global dan prospek penyelidikan institusi kewangan Islam. Reka bentuk, kaedah dan pendekatan yang digunakan untuk menghasilkan makalah ini ialah menerusi analisis bibliometrik dengan memberikan tumpuan kepada trend penerbitan prestasi institusi kewangan Islam berdasarkan tahun penerbitan, jenis penerbitan, negara afiliasi pengarang yang prolifik, jurnal prolifik, sitasi dan pemetaan kolaborasi pengarang prolifik. Sebanyak 395 penerbitan telah diteliti dalam kajian ini. Kuantiti tahunan penyelidikan yang diterbitkan sebelum tahun 2011 menuruti kadar pertumbuhan penerbitan yang rendah; manakala kuantiti penerbitan selepas tahun 2011 dilihat mempunyai kadar pertumbuhan yang pesat. Negara afiliasi pengarang yang mempunyai bilangan penerbitan tertinggi dalam bidang penyelidikan prestasi institusi kewangan Islam ialah Malaysia diikuti Indonesia dengan jumlah penerbitan kedua-dua negara sebanyak 214 (54.18%) penerbitan. Journal Of Islamic Accounting And Business Research merupakan jurnal paling produktif dalam penerbitan penyelidikan berkaitan prestasi institusi kewangan Islam. Secara umumnya penerbitan prestasi institusi kewangan Islam dalam pangkalan data Scopus (1996-2023) tertumpu kepada kata kunci instutisi perbankan, prestasi kewangan, prestasi perbankan dan tadbir urus korporat. Perkara ini dapat memberikan gambaran menyeluruh dan cadangan penyelidikan masa hadapan bagi prestasi institusi kewangan Islam.