Al-Ijarah Thumma Al-Bai' (AITAB) is an innovation in Islamic finance and has emerged as a popular method of financing in Islamic banking institutions in Malaysia. The implementation of AITAB in Malaysia must comply with the concept of honesty which is an important principle in the context of muamalat. The element of honesty plays an important role in curbing unhealthy practices and ensuring that the contracting parties are not wronged. Therefore, this paper aims to examine the extent to which the concept of honesty is applied in AITAB-based financing in Islamic banking institutions. This study employed qualitative research methodology. The data is obtained by using the method of content-analysis through library research as well as document analysis by analyzing AITAB agreement documents. The findings of the study showed that the implementation of AITAB in Malaysia applies the concept of honesty through the disclosure of material information related to AITAB financing. However, there are suggestions for the improvement of the application of the concept of honesty in AITAB-based financing in Malaysia.

Along with the rising number of business enterprises, there is also a growing importance of social responsibility among businesses. However, there is a lack of visible CSR (Corporate Social Responsibility) initiative being implemented among the local business enterprises despite the known importance of CSR to a company's reputation and its impact to overall business success. Hence, this research sought to determine the various factors influencing social responsibility in businesses of Marawi City. This particularly includes the business profile, the level of understanding, the drivers and barriers, as well as the significant relationship of these factors with CSR initiatives. For this purpose, this study adopted quantitative-correlational type of research. Data was collected through a questionnaire from a 246 sample of businesses from different sectors in Marawi City. The data gathered was analysed using various statistical tools. The results of the study indicate that CSR activities are prevalent despite the fact that the majority of the firms operating within the city have a low net income. It was found that the firms' ability to participate in more CSR efforts were relevantly limited by lack of financial resources. The findings of this study also suggests that the belief that CSR is a form of charity is the most significant factor that drives the performance of CSR initiatives. The results of this study not only offer a deeper understanding of the factors affecting CSR implementation, but also proposes an Islamic CSR Framework that is in accordance with the practices valued by Muslim Maranao entrepreneurs.

Business-type Zakat is the second highest contributor in the Federal Territory, Kuala Lumpur. However, business zakat collection results are still satisfactory compared to the number of small and medium enterprises (SMEs) in the Federal Territory of Kuala Lumpur. Thus, the objective of this study is to investigate the factors that influence business zakat compliance behavior by SME entrepreneurs. The Theory of Planned Behavior (TPB) was used in the formation of the research framework. 401 questionnaires were analyzed using multiple regression. Five independent variables influence the behavioral intention of business zakat payers: attitude, subjective norm, perception of zakat distribution, the credibility of zakat center, and the role of amil zakat (R2 = 0.494). Of the three additional variables to TPB, only two showed a significant regression relationship value named as the credibility of the zakat center and the role of amil zakat. Meanwhile, the customer satisfaction variable shows a non-significant regression in the intention of the zakat payer's compliance behavior. Zakat compliance behavior is also influenced by the zakat payer's compliance behavior intention (R2 = 0.299). In total, six variables play an important role in aspects of business zakat compliance behavior and there are three additional variables that need to be paid attention to in future studies. The zakat authorities should pay special attention to each study result to find a solution to the zakat compliance issue of SMEs (Micro) in the Federal Territory of Kuala Lumpur.

During the Covid 19 outbreak, religous institution administration is critical to ensure that Muslims' worship and daily activities are correctly carried out. The purpose of this study is to explore the role of MAIK management in creating the 'Standard Operating Procedure' (SOP) policy during the Covid 19 pandemic. This research is conducted in a qualitative manner and focusing on Kedah Islamic Religious Council (MAIK). Interviews with the Kedah Islamic Religious Council (MAIK) were conducted in order to acquire data. According to the findings, MAIK had a significant role in developing and executing SOP policies pertaining to Muslim worship in the state of Kedah. As a result, MAIK’s management approach for dealing with Muslim worship and activities has been successfully executed. However, modifications must be made so that SOP regulations may be managed more efficiently and effectively during pandemics in the future.

In Tanzania, murābaḥah is one of the contracts which is used to be offered by the banks offering Islamic banking business on various consumer use and trade financing products. One of the matters which arises in the practice of murābaḥah is restructuring of the financing. Therefore, this paper deliberates and analyses the aspect of restructuring in murābaḥah financing in banking practices in Tanzania. In doing so, this discussion focuses on the Sharīʿah discourse on the concept of qalb al-dayn (reversal of debt). The aim of the study is to reveal the issues which are associated with murābaḥah financing restructuring in Tanzania and to propose the ways forward. The findings of this paper reveal that there is a regulatory issue which has impact on Sharīʿah compliance. This is the regulatory requirement to banking institutions to charge extra amount in respect of restructuring arrangement which results to ribā. The methodology adopted in this study is based on qualitative and descriptive approaches. It encompasses documentary review which involves authoritative and non-authoritative legal and Sharīʿah sources. The study recommends introduction of regulations for murābaḥah financing. Also, financial institutions are advised to adopt acceptable forms of qalb al-dayn when they are restructuring the financing.

Sulh is renowned for resolving various types of disputes, including hadhanah (child custody) matters in the Syariah Court. However, its effectiveness in responding to hadhanah (child custody) cases that involve emotional disorders requires further investigation. The main objective of this study is to examine the obstacle brought forth by a party suffering from an emotional disorder in a sulh session of a child custody case in Malaysia. The study adopts a qualitative approach and builds on library resources. Data were analyzed descriptively from a literature review on sulh, emotional disorder, and court processes. This study finds that a party who suffers from emotional disorder in a child custody case may affect sulh settlement because it obstructs the sulh officer from carrying out his facilitative task effectively according to the rules mentioned in the sulh procedure and sulh work manual. Therefore, the implication of this study is to draw awareness of the incidence of emotional disorders and the need for the Syariah Court to conduct an early reality check on each party’s mental capacity prior to determining whether to place a particular child custody case for possible sulh settlement.

Shariah governance is an integral part of the Islamic Financial Institutions to ensure that all operations and activities always conform to the Shariah principles. The duty of ensuring the Shariah governance is entrusted on the Shariah committee of the IFIs. The aim of this study is to explore some probable challenges that the Shariah committee may encounter while discharging their duty. The study adopts doctrinal approach which utilizes descriptive approach of qualitative research methodology which relies on secondary data in form of textbooks, journals, newspapers, related websites etc. The study found that there are certain challenges the Shariah committee may likely face while performing their duty i.e., ignoring Shariah committees’ (SC) recommendations by the management; lack of Independence of Shariah Committee (SC); variations in fatwa of different Shariah committees (SC); and multiple appointments of Shariah committee member. The researcher then recommended probable solutions to the said challenges.

Professor Datuk Dr. Sidek Baba is an intellectual and authoritative scientist. He has produced papers on Islamic literature and Islamic writings while pursuing studies at the Diploma in Islamic Studies at Universiti Kebangsaan Malaysia in 1985. In his study, he emphasized the concept of Islamic literature and Islamic writing by bringing the differences in the use of both. The study that Sidek Baba has done is very closely related to the title of this study, which is about debating the concept of Islamic literature in Sidek Baba's views and comments. This study explains the origins of manners and Islamic writings and how the history of Islamic literary ideas in the Arab world and Malay land has emerged. Furthermore, this study is further reinforced by how Sidek Baba accepts the work and art of Muslims and non-Muslims by submitting their concrete arguments and opinions about the conditions of accepting and practicing the content of a work because for him the world of writing works is a daunting field unintelligible for a writer, for the writer who is always practicing with the Islamic teaching to produce a moral Islam that thereby elevates the rank and value of Islam to all over the world.

Islamic banking industry in Tanzania began in 2008. Currently, it has several banking institutions with Islamic banking windows and one full-fledged Islamic bank. In this industry, Murabahah has been used in most of the financing products. Therefore, this paper discusses and analyses the Shari’ah compliant issues in the practices of Murabahah financing products offered by banking institutions in Tanzania and proposes the ways forward. The findings of this paper revealed that there are several Shari’ah problems such as charging of application fees, use of conventional insurance, uncertainty of agency contract and ownership of the commodity for sale. This happens due to absence of Islamic banking legal and regulatory framework, weaknesses in the banking institutions, and commitment of the people. The methodology adopted in this paper is based on qualitative and descriptive approaches, review, and analysis of authoritative and non-authoritative legal and Shari’ah sources, as well as observations. The study recommends for the establishment of Islamic banking legal and regulatory framework, adoption of guidelines for Murabahah financing, and enhancement of the Shari’ah Boards performance. Moreover, knowledge on the essence of Shari’ah compliance should be disseminated to the people, and Tawarruq Commodity Murabahah financing to meet the need for cash money should be introduced.

Critical thinking (CT) has today gone beyond borders, beliefs, and disciplines. It is naturally connected to human nature as the quality of human life is determine by the quality of his thinking. Recent studies prove and common sense recognizes the need to embed the teaching of Critical thinking across the curriculum (Geertshuis & Albashiry, 2019). As valuable as this most important 21st century skills there is still growing misconception about its meaning, and applications moreover many consider Critical thinking as alien to Islamic teaching. This paper therefore, attempts to humbly give a substantive definition of Critical thinking from both the modern and Islamic perspectives, with particular reference to Paul Elder framework for Critical thinking and show the origin of critical thinking from the Islamic world view. It is quite troubling to find teachers of Islamic studies today not responsive to the contemporary global challenges (Nordin & Surajudeen, 2015; Rosnani, Suhailah, & Adesile, 2014; Sahin, 2018; Sciences et al., 2018). Islamic knowledge integration which is based on Tawhidic epistemology is increasingly attracting attention of intellectuals across the globe, especially as the prevalent view on critical thinking is mostly rooted from the modern secularistic system that emphasized on materialism and lead humanity to a narrow mindedness and focusing only to the things of the life here without given premium to the afterlife. Al-Qur’an being the compendium source that comprehensively contained all that human kind need to know about this life and the life hereafter, has left no stone unturned. Finding the Qur’anic perspective about thinking generally and Critical thinking particularly is not only relevant but indispensable. The knowledge of it will help in supplementing the limitations of the modern perspectives of critical thinking which give emphasis to the mundane while Islamic or Qur’an goes beyond that. Consequently, the authors attempt to analyse and discuss Critical thinking from the lens of Qur’an and show areas of similarities and differences between the modern and Quranic Paradigm with the hope that the humble efforts will clarify the much misconception on the central position of CT from the Islamic perspectives, also to serve as reference material to both teachers and students of knowledge.