Results 41 to 50 of about 117,473 (168)

Higher Objectives of Islamic Law (Maqāṣid al‐Sharīʿa) in Substantiating Justice in Land Tax

The Muslim World, EarlyView.
Abstract This article discusses the relationship between the systemization of kharāj (land tax) and the higher objective of Islamic law or Maqāṣid al‐Sharīʿa. After the conquest of Sawād region (located in modern‐day southern Iraq), the First Caliph ʿUmar (634 ‐ 644 CE) introduced a new approach to the distribution of ghanīmah (spoils of war), leaving ...
Öznur Özdemir, Mehmet Asutay
wiley   +1 more source

The Practices of Risk-Based Internal Shariah Auditing Within Malaysian Takaful Operators: A Multiple Case Study

, 2020
Shariah audit functions within Islamic Financial Institutions were imposed by Bank Negara Malaysia (BNM) with the issuance of Shariah Governance Framework in 2010.
N. Puad, Zurina Shafii, N. Abdullah
semanticscholar   +1 more source

Islamic Feminism and Peacebuilding in Bangsamoro: Redefining Women's Empowerment Beyond Liberal Norms

Peace &Change, EarlyView.
ABSTRACT This article examines Islamic feminism as a culturally grounded framework for women's empowerment and peacebuilding in post‐conflict Bangsamoro, Philippines. Global empowerment frameworks tend to prioritize individual autonomy and universal gender equality but often overlook the sociocultural and religious contexts shaping women's lived ...
Haironesah Domado
wiley   +1 more source

ANALISIS SEWA MENYEWA PARALEL PADA PERUSAHAAN RENT CAR CV. HARKAT DALAM PERSPEKTIF EKONOMI ISLAM

Share: Jurnal Ekonomi dan Keuangan Islam, 2013
This study aims at determining the parallel process of car rental agreement between Harkat Rent Car Company and the owner of the car, and between the company and its customers in an Islamic economics perspective.
Samsuardi Samsuardi, Muhammad Maulana
doaj   +1 more source

Trends and Insights in Arab Audit Research: A Bibliometric Exploration

Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration, Volume 43, Issue 1, March 2026.
ABSTRACT This study employs bibliometric analysis to investigate audit research trends across five Arab countries—Jordan, Saudi Arabia, Egypt, Tunisia and the United Arab Emirates—each reflecting distinct sociopolitical, economic and legal contexts.
Zouhour Ben Hamadi, Peter Ghattas
wiley   +1 more source

Consumer trust and confidence in the compliance of Islamic banks [PDF]

, 2015
Islamic banks compete with traditional (non-Islamic) banks for customers. This article aims to provide insight into why some Muslims choose to bank with Islamic banks in Pakistan, while others do not.
A Ahmed, A Beckett, A Giddens, A Gritten, AL Owens, AN Khattak, AN Khattak, AW Dusuki, B Barber, BJ Grim, BS Chong, C Ennew, C Ennew, C Erol, C Erol, C Flavian, C Johnson-George, C Moorman, C Tilly, D Bejou, D Gremler, D Johnson, D Rousseau, DH McKnight, DJ McAllister, EL Glaeser, EM Ibrahim, F Khan, F Salman, H Khraim, H Sekhon, H Sekhon, I Butt, I Hegazy, I Warde, J Lewis, J Roberts, JK Rempel, JM Morse, Julie Robson, K Hussein, K Naser, K Naser, K Newton, KD Siddiqui, L Cummings, L Papasolomou, LG Sevenson, M Amin, M Hoq, M Metwally, M Mohamed, M Rashid, M Rizwan, M Yahya, MJ Gelfand, MT Hassan, N Jabnoun, N Luhmann, N Malin, ND Ray, NSM Khan, P Gerrard, P Panagiota, R Kramer, RJ Lewicki, RM Morgan, S Castaldo, S Dimitriadis, S Haron, S Ongena, S Rachagan, S Thambiah, SA Metawa, Samreen Ashraf, SH Okumus, T Kuran, T Kuran, Yasmin Sekhon, Z Iqbal   +79 more
core   +1 more source

Bridging the Energy Gap in ASEAN: Scaling Green Finance and Carbon Markets for a Sustainable Transition

WIREs Energy and Environment, Volume 15, Issue 1, March 2026.
This graphical abstract illustrates seven strategic pillars to advance a low‐carbon economy in ASEAN: Carbon Pricing & CBAM, Renewable Energy Auctions, Sustainable Finance Mobilization, Regional Carbon Trading Systems, Green Finance Standards, Private Sector Participation, and Digital‐Driven Monitoring & Trading. These elements aim to unlock investment,
Ohn Zin Lin, Dagmar Juchelkova, Libor Štěpanec, Hnin Yee Aye, Kharisma Bani Adam   +4 more
wiley   +1 more source

Examination of the Drivers of Good Islamic Corporate Governance: A Meta-Synthesis Approach [PDF]

تحقیقات مالی اسلامی (پیوسته)
1. Introduction and ObjectiveThe performance and achievement of predetermined goals represent one of the primary concerns of all stakeholders in any institution.
Seyed Hossein Bakhshayesh, Akram Taftiyan, Mahmoud Moeinadin   +2 more
doaj   +1 more source

Dual Role Executives and Corporate Membership of Emission Trading Schemes: The Role of Board Structure

Business Strategy and the Environment, Volume 35, Issue 2, Page 2122-2142, February 2026.
ABSTRACT This study examines the impact of CEO duality on the likelihood of corporate participation in an emissions trading scheme. The results indicate that firms led by dual‐role executives are less likely to participate in emissions trading schemes.
Ibrahim Ayoade Adekunle, Gbenga Adamolekun, Edward Jones, Segun Thompson Bolarinwa   +3 more
wiley   +1 more source

Limits of Legal Certainty: A Commentary on the “Dana Gas” Case

Laws
The “Dana Gas” case is considered one of the pivotal cases in the development of the Islamic financial industry. The case raised concerns about the limits of legal certainty, particularly the judiciary’s right to exercise “ijtihad” (juristic ...
Badreddine Berrahlia, Mourad Benseghir
doaj   +1 more source