Purpose Zakat during the COVID-19 outbreak has played a vital role and has been
significantly discussed in the virtual environment. Such information about zakat in the virtual …

Purpose This paper aims to critically evaluate theoretical and empirical research into capital
structure practices in Islamic banks (IBs) from four perspectives, namely, theoretical aspect …

There is ongoing debate regarding the permissibility of financial derivatives in Islamic
banking and finance. While traditional derivative products are rejected by most Islamic …

Purpose Zakat (Islamic almsgiving) plays a considerable role in dealing with the
socioeconomic issues in times of COVID-19 pandemic, and such roles have been widely …

Purpose This paper aims to compare and contrast the concept of conventional futures
contract from the Islamic law of contract perspectives. The underlying theory and practice of …

This paper evaluates current food commodity trading from the Shariah point of view, which is
particularly relevant for the MENA region. It focuses on futures contracts as the main …

This study identifies the determinants of potential failure of Islamic Peer-to-Peer (P2P)
lending in Indonesia, and the mediating effect of Islamic ethics on reducing the potential for …

This study is aimed at determining the advantages and disadvantages as well as future
improvements to maximize the objectives of Kampung Zakat program. The qualitative …

Despite the widespread use of futures contracts as a risk mitigation instrument in the current
financial markets, Islamic economies commonly feel uncomfortable with it for fear of its …

Purpose This study examines the impact of hedging on firm value of Sharīʿah compliant
firms (SCFs) in a non-linear framework. Design/methodology/approach This study employs …