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Dynamism of digital economy requires innovation in the mobile payment system to provide for the free flow of information to facilitate electronic transactions. However, regulations and standards were introduced at the global and country levels to impose limitations on mobile payment system to protect consumers’ interests. The Malaysian government introduced the Anti-money Laundering, Anti-terrorism Financing and Proceeds of Unlawful Activities Act 2001 (Act 613) (AMLA) to protect the people from being involved in offences both locally and internationally and an unlawful activity carried out physically or by using virtual mechanisms. It is argued in this study that AMLA has hindered the innovation of the digital economic system that is promoted by the government in line with global developments. The research method adopted is personal interview with selected respondents to gather their views on the challenges posed by the restrictions imposed by AMLA that has had the impact of limiting innovations in the mobile payment system sector.

This study aims to develop an interrelation model between critical parameters for assessing the construction readiness (CR) of abandoned housing projects, using Malaysia as a case study. To achieve that aim, the study objectives are to (1) identify critical parameters for assessing the CR of abandoned housing projects; (2) develop underlying constructs to categorize interrelated critical parameters and (3) assess the influence of the underlying constructs on the CR of abandoned housing projects.

This study identifies potential parameters for assessing the CR of abandoned housing projects by reviewing existing literature and interviewing industry professionals. Then, the list was used to develop a questionnaire survey. The collected survey data were analyzed using normalized mean analysis to identify the critical parameters. Exploratory factor analysis (EFA) was used to develop underlying constructs to categorize interrelated critical parameters. Finally, the influence of the underlying constructs on the CR of abandoned housing projects was examined through partial least squares structural equation modeling (PLS-SEM).

The analyses suggest that 21 critical parameters are affecting the CR of abandoned housing projects. The critical parameters can be categorized into four underlying constructs: construction site evaluation, management verification, uncertainties mitigation and document approval. Finally, the analyses confirmed that all four constructs affect the CR of abandoned housing projects.

This study is a pioneering effort to quantitatively analyze the parameters for assessing the CR of abandoned housing projects. The findings significantly benefit researchers and industry professionals by providing a list of critical parameters associated with the CR of abandoned housing projects.

The purpose of this paper is to explore the role of budi, a concept incorporating moral values and intellect, in shaping the Malay workplace ethics and behaviour of the Malays.

This is a conceptual paper investigating how existing knowledge of budi and Malay cultural traditions manifests and affects contemporary workplace practices.

Although the origins of budi can be traced back to pre-Islamic Malay civilisation, its influence can still be found in contemporary workplace settings. For example, the hierarchical organisational structure and workplace etiquette that characterise Malay managerial practices are related to budi. At the same time, this paper also suggests that budi may potentially serve as a catalyst for certain less desirable work practices, including the greater importance attached to prioritising social relations over work performance.

In analysing budi, the paper explores a largely overlooked cultural concept within management literature. Although the Malay world is a rapidly growing centre of economic and business activity, relatively little scholarly attention has been devoted to exploring the cultural underpinnings and foundations that shape and influence Malay managerial and workplace practices among Malays.

In recent years, there have been many concerns about issues surrounding building maintenance, which are continually increasing. However, there is a lack of comprehensive studies on building maintenance issues, their effects and the way forward. Therefore, the purpose of this paper is to carry out a comprehensive review of building maintenance issues, their effects and the way forward. It also aims to develop a conceptual model that can support future research.

A systematic review of the literature published from 2009 to 2019 was carried out. Five relevant databases were searched, based on this study's search terms, and a narrative synthesis of the results from the included studies was carried out. Studies were eligible for inclusion if they fulfilled the inclusion criteria of this systematic review.

This study has identified and classified building maintenance issues, their effects and the way forward, and also developed a conceptual model that demonstrates the association between issues, their effects and the way forward. The way forward of the conceptual model focuses on effective management, technical capability, development of human resources and cost optimisation.

This paper addresses an important topic: the aspect in which it differs from existing studies is that, in the latter, the researchers studied a single sub-issue, whereas this systematic review includes a comprehensive study of building maintenance issues. Furthermore, this review has demonstrated how the way forward can moderate issues and their effects.

The paper aims to explore the development of the halal industry in Thailand. It endeavours to investigate the main factors behind the country’s success as one of the largest exporters of halal-certified foods and products in the Southeast Asian region, in spite of the fact that Thailand is a non-Muslim-majority country. Only 4.3 per cent of the 69-million population of Thailand is Muslims.

In articulating the issue objectively, qualitative research method was adopted. This paper used structured literature study by analysing various subjects of halal pertaining to Thailand’s halal sector. At the same time, several in-depth interviews with the corresponding halal authorities in Thailand, as well as site visits, were also conducted. We also undertook observations in several sites in Thailand to analyse the issue further.

Findings from the research show that the strong presence of Thailand in the global halal industry is because of its bustling tourism industry that helps to bolster the country’s halal branding, its uniformity of halal definition and standards and effective support to the local SMEs.

This research implies that the standardisation of halal in a country is imperative in the Muslim-majority or Muslim-minority countries. This study gives a benchmark for the non-Muslim-majority countries which endeavour to embark on the halal industry. Muslim-minority counties that envision to succeed in the global halal market could emulate Thailand’s approach in branding itself as a recognised non-Muslim-majority country in producing certified halal foods and products.

The paper provides guidelines and standards for Muslim-minority countries that envision success in the global halal market.

This study aims to investigate the relationship between management accounting systems effectiveness (MASE) and company performance and then it examines the role of perceived environmental uncertainty as a moderator on this relationship. It provides empirical evidence from a developing market, especially from the Jordanian market.

This study is based on collecting its data using a quantitative method to assist in explaining and interpreting the results, whereby the study data were collected through a survey design approach using a questionnaire method to achieve the objectives of the study. The population of this study included all Jordanian companies listed on the Amman Stock Exchange (ASE) at the end of 2019, a total of 187 companies. Therefore, the study sample consists of all these companies (a completely sensuous population) which are listed on ASE at the end of 2019.

The findings of this study offered that two informational characteristics of MASE, namely, timeliness and integration, have a significant impact on the financial performance and other characteristics have no impact on the financial (FP) and nonfinancial (NFP) performance. The informational characteristics of management accounting systems complement each other to ensure the MASE in the company, where the relationship between MASE proxied by four informational characteristics together and FP as well as NFP, were highly significant. Additionally, the findings documented that perceived environmental uncertainty, namely, customer uncertainty, competitor uncertainty and technology uncertainty separately do not moderate the relationship between MASE and company performance (both FP and NFP).

The findings of this study shape the way for more thorough studies into monitoring MASE. Nevertheless, to start efficient decisions, managers need to comprehend the interaction of the MASE with other factors. All these considerations need to be comprehended both for and against the performance. Finally, this study addressed important issues that have practical management value. However, it is limited to a sample from one country. Future research would be interesting to study different businesses and cultural settings to enhance the theoretical and practical contributions of the study’s findings and conclusions. To be more specific, further study should have a wider view of the determinants of performance by containing economic factors in different areas such as the MENA region.

To the best of the knowledge, this is the first study of Jordan to examine the relationship between MASE and company performance from two sides (namely, financial and non-financial performance), moderated by perceived environmental uncertainty. As such, the study raises significant findings drawing attention to management accounting systems and the role of management accounting systems in Jordan.

The purpose of this study is to investigate whether Tawarruq Islamic home financing (IHF) products remain untouched and maintain their position as the top IHF product in Malaysia.

The study adopted a qualitative research methodology that included both literature review and content analysis. Firstly, the existing studies and literature were reviewed to compare different types of IHF. The composition of IHF products offered by these Islamic banks was then investigated further to analyse each bank’s progress in IHF from 2015 to 2019. The data were gathered from bank websites, brochures, product disclosure sheets and annual reports.

The findings reveal that around 62.5% of Islamic banks offered Tawarruq for IHF in the year 2020. For the banks that offered Tawarruq, the amount of the financing continued to grow each year. The plausible reason for the preference for Tawarruq was its less risky nature, despite facing numerous operating, legal and Shariah issues.

This study has several limitations, including the fact that it was limited to home financing products only, the methodology used and the research period.

This study aimed to provide beneficial insights into the use of Tawarruq, which has been a source of concern for regulators as well as steps made to reduce its usage in the industry. Islamic banks should be more proactive in developing non-Tawarruq products to enhance product innovation in the market and minimise the heavy reliance on debt-based products.

This study provides useful insights by analysing IHF in depth for each Islamic bank and making recommendations for future research. Specifically, the method facilitated critical discussions and comparisons to previous research findings as to why Tawarruq has remained popular.

The purpose of this paper is to investigate the effects of subjective norm, relative advantage, simplicity, compatibility and perceived behavioural control on the Islamic home financing adoption. It also examines the effects of subjective norm, relative advantage, simplicity and compatibility on attitude. Analyses of attitude as a mediating factor are also provided.

Survey data from 237 usable questionnaires are employed to test the hypothesized relationships. The proposed hypothesized relationships are examined using partial least squares (PLS). Similarly, PLS is also extended to analyse attitude as a potential mediator for the relationships between subjective norm, relative advantage, simplicity and compatibility with the Islamic home financing adoption. Baron and Kenny's (1986) procedure is used to evaluate the role of attitude as a potential mediating factor in the research's framework.

This study discovers an integrative approach that is valid in the case of Islamic home financing. The paper's results, however, have not supported the effect of compatibility on attitude towards Islamic home financing preference and it is also reported that attitude does not mediate for the relationship between compatibility and the Islamic home financing adoption.

This study, however, suffers from three limitations which further stimulate new researches in this area. First, this research does not consider additional measures to capture Islamic home financing adoption. Second, this study discovers attitude does not mediate the relationship between compatibility and the Islamic home financing adoption. Third, there is a possibility that attitude also serves as a moderator, however, but it is presently unconsidered.

This study has several implications for Islamic banks to develop proper planning for Islamic home financing products. Those implications are provided.

This study is the first research in Islamic home financing's area to integrate two models namely the theory of planned behaviour (the TPB) and the innovation diffusion theory (the IDT) in a single research in order to expound Islamic home financing adoption. This study contributes to the literature by examining an integrative approach for understanding Islamic home financing adoption in Malaysia.

This study aims to examine how beliefs and expectations on collaboration for investment, technology advancement and governance can lead to sustainable income generation that succeeds in influencing the community to accept the proposed Waqf integrated income generating model (WIIGM).

This study empirically examined the beliefs and expectations on the proposed WIIGM model, which was adapted from the theory of reasoned action (TRA). Data was collected from 366 respondents selected via convenience sampling. Questionnaires were distributed online, of which responses were then analysed using partial least squares structural equation modelling for hypothesis testing. Ethical approval is also gathered before the data collection begins.

This study found that collaboration for investment and governance significantly contribute to sustainable income generation in waqf operations and management, which eventually results in the community’s trust and acceptance of the WIIGM model. Technology advancement also significantly influences sustainable income generation, which finally leads to the community's behavioural intention to participate in the WIIGIM model. Further studies on this variable may establish findings from other perspectives.

This paper is an original study that empirically examines the potential for a new waqf integrated income-generating model in building the trust of the community towards waqf institutions. This study is significantly important for practitioners and policymakers in evaluating the potential roles of waqf based on the belief and trust of the community.

This paper adds value to existing literature regarding the potential of a new waqf integrated income-generating model.