Vol. 12 No. 1 (2026): The 12th Islamic Banking, Accounting & Finance International Conference

View Vol. 12 No. 1 (2026): The 12th Islamic Banking, Accounting & Finance International Conference

Published: 2026-10-29

Conference Dates: September 9 - September 10 2026

Conference Location: Movenpick Hotel and Convention Centre KLIA, Sepang, Malaysia

Banking, Finance, and Investment

PARTICIPATORY BANKING REGULATION IN MOROCCO: A COMPARATIVE INSTITUTIONAL AND LEGAL ANALYSIS WITH TÜRKIYE AND MALAYSIA

Redouane Bouaouad (Author)

1-18
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ENSURING FINANCIAL STABILITY AND PROMOTING SUSTAINABLE DEVELOPMENT THROUGH FIQH AL-MU'AMALAT: A STUDY IN THE ISLAMIC INVESTMENT SYSTEM

Osamah Hashem, Fahd Al-Shaghdari, Al-Baraa Abdulrahman Al-Mekhlafi (Author)

19-32
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TOWARDS A SUSTAINABLE AND INCLUSIVE ISLAMIC FINANCE INDUSTRY IN NIGERIA: KEYING INTO THE MALAYSIAN EXPERIENCE

Suleiman Barau, Muhammad Musa Saleh (Author)

33-39
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ISLAMIC VENTURE CAPITAL AND PRIVATE EQUITY IN MALAYSIA: TOWARDS AN INTEGRATED JURISPRUDENTIAL FRAMEWORK

Junayd Diya (Author)

40-64
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THEORY AND APPLICATION OF CRUDE PALM OIL FUTURES (FCPO): FROM THE PERSPECTIVE OF SHARIAH

Muhammad Ridhwan Ab. Aziz, Mohd Shukor Harun (Author)

65-76
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CONCEPTUAL FRAMEWORK FOR THE ADOPTION OF GENERAL TAKAFUL AMONG MSME OWNER-MANAGERS IN NORTH-WEST NIGERIA: THE ROLE OF RELIGIOSITY OF MSME OWNER-MANAGER

Safeza Mohd Sapian, Nurudeen Abdulkadir, Norhazlina Ibrahim, Syadiyah Abdul Syukor (Author)

77-88
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TAKAFUL COVERAGE FOR CHILDREN WITH AUTISM SPECTRUM DISORDER (ASD)

Zawawi Ahmad, Denna Haizar Fariz, Mohammad Firdaus Mohammad Hatta, Nur Darina Khalid (Author)

89-98
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AL-TAFAHUM AL-MUSBAQ (THE PRIOR UNDERSTANDING BETWEEN PARTIES): DETERMINING ITS POTENTIAL PRACTICES IN SELECTED ISLAMIC BANKING PRODUCTS

Munawwaruzzaman Mahmud, Mohd Khairul Nazrin Abdul Nashir, Ammar Abdul Rahman (Author)

99-107
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FOSTERING DIGITAL ETHICS: THE ROLE OF CHARACTER BUILDING IN THE ERA OF AI AND ISLAMIC FINANCE

Mohammad Fathullah Bin Mohammad Rodzi, Fadhilah Abdullah Asuhaimi (Author)

108-115
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A CONCEPTUAL FRAMEWORK FOR INSURTECH READINESS IN MICROTAKAFUL SECTOR

Fatin Anis Mahirah Mohammad, Nurul Aini Muhamed (Author)

116-126
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ISLAMIC FINANCIAL PLANNING AS A TVET COMPETENCY: A NARRATIVE REVIEW ON CURRICULUM, SKILLS AND SOCIOECONOMIC IMPACT

Zul Aizat Hamdan, Fuadah Johari, Mohd Khairil Zainal Bahrin (Author)

127-159
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INTEGRATING ISLAMIC CORPORATE SOCIAL RESPONSIBILITY INTO THE THEORY OF PLANNED BEHAVIOUR: A CONCEPTUAL FRAMEWORK FOR ISLAMIC HOME FINANCING ADOPTION

Sharifah Nazura Syed Noh, Muhamad Azrin Nazri, Azreen Jihan Che Mohd Hashim, Noradilah Abdul Hadi (Author)

160-168
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WAQAF MUAQQAT: SOROTAN LITERATUR MENGENAI HUKUM DAN POTENSINYA DI MALAYSIA

Noor Ain Alin @ Nordin, Asmak Ab Rahman (Author)

169-179
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Economics, Accounting, and Corporate Governance

DOES CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE CONSTRAIN EARNINGS MANAGEMENT? ACCRUAL AND REAL ACTIVITIES EVIDENCE FROM THE PALESTINE EXCHANGE

Osama Awwad, Mohd Shukor Harun, Sherif El-Halaby (Author)

180-194
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THE EFFECT OF CAPITAL MAINTENANCE ON FIRM VALUE: THE MEDIATING ROLE OF FINANCIAL PERFORMANCE AND THE MODERATING EFFECT OF OWNERSHIP CONCENTRATION

Suha Numan Bahjat Assad (Author)

195-210
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SUSTAINABILITY REPORTING BY LOCAL GOVERNMENTS: TRENDS, THEMES AND RESEARCH TRAJECTORIES

Ainulashikin binti Marzuki, Avylin Roziana Mohd Ariffn, Wan Amalina Wan Abdullah, Fadzlina Mohd Fahmi (Author)

211-230
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ALIGNING FINANCIAL REPORTING OBJECTIVES WITH OPERATIONAL ORIENTATION IN HYBRID NON-PROFIT ORGANIZATIONS: A CONCEPTUAL MODEL

Norman bin Hamdan, Ahmad Zamri bin Osman@Hussin, Hafiz-Majdi bin Ab Rashid (Author)

231-242
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THE ROLE OF FEMALE DIRECTORS AND CORPORATE ETHICAL COMMITMENT OF FIRMS’ ON EARNING MANAGEMENT LEVEL IN MALAYSIA: A PRELIMINARY STUDY

Hanisah Jaapar, Nathasa Mazna Ramli, Zuraina Sal Salbila Mohamed (Author)

243-255
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FROM GOVERNANCE TO DIGITISATION: INTERNAL AUDITING, DIGITAL TRANSFORMATION CAPABILITY, AND ACCOUNTING DIGITISATION IN BANKS LISTED ON THE PALESTINE EXCHANGE

Muntasir Khaled Hamdan, Nehad Ibrahim Ineizeh, Asharaf Mohamad Ramli (Author)

256-263
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BIBLIOMETRIC ANALYSIS ON BANK PERFORMANCE

Nurul Nabila Radunia, Nurhafiza Abdul Kader Malim (Author)

264-284
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FROM COLONIAL POLITICAL ECONOMY TO MALAYSIA MADANI: TRACING THE EVOLUTION OF HUMAN-CENTERED DEVELOPMENT THROUGH THE THOUGHT OF UNGKU AZIZ

Muhammad Suhaimi, Fuadah Johari, Zul Aizat Hamdan (Author)

285-306
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BLOCKCHAIN AS A FINANCIAL NARRATIVE: CONSTRUCTING A MULTI-DIMENSIONAL DISCLOSURE INDEX AND EVIDENCE ON STOCK LIQUIDITY ACROSS THE U.S. STOCKS

Amin Haniff, Asyraf Halim (Author)

307-318
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TAX-COMPLIANCE COMPLEXITY AND CAPABILITY AMONG MALAYSIAN SME OWNER-OPERATORS: AN EXPLORATORY MIXED-METHODS STUDY IN NILAI, NEGERI SEMBILAN

Izlawanie Muhammad, Nor Asiah Taib (Author)

319-339
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REGULATORY AND OPERATIONAL CHALLENGES OF TAKAFUL IN THE MALIAN INSURANCE MARKET: EVIDENCE FROM TAKAFUL MALI ASSURANCE ISLAMIQUE (TMAI) WITHIN THE CIMA FRAMEWORK

Alhassane Traore, Bilaly Sangaré, Abdul Rachman, Salimata Camara (Author)

340-353
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DETERMINANTS OF OVERDUE PAYMENT BEHAVIOUR AMONG BUY NOW PAY LATER (BNPL) USERS IN TERENGGANU, MALAYSIA

Azira Husain, Izazi Naimi Mohd Fauzi, Juliani Hussain, Norzamziah Afzainizam (Author)

354-367
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EXPERIENCES OF SHARIAH AUDITING IN NIGERIAN ISLAMIC BANKS

Lukmon Lanre Seriki (Author)

368-386
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Fintech and Green Finance

SHARIAH ANALYSIS OF SMART CONTRACTS: PRINCIPLES, IMPLEMENTATION, AND FUTURE DIRECTIONS

Muhamad Azhari Wahid (Author)

387-399
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A REVIEW OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) PRACTICES AMONG SAUDI LISTED COMPANIES: TRENDS, CHALLENGES, AND POLICY IMPLICATIONS

Mohd Shukor Harun, Muhammad Ridhwan Ab Aziz (Author)

400-407
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GREEN ISLAMIC FINTECH ECOSYSTEM (GIFE) MODEL BASED ON ESG-MAQASID FOR SEMI-RURAL MSME EMPOWERMENT IN KUNINGAN REGENCY, INDONESIA IN THE PERSPECTIVE OF SUSTAINABLE DEVELOPMENT GOALS (SDGS)

Anton Budiyono, Abdul Aziz, Deden Kurniawan (Author)

408-420
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THE ROLE OF DIGITAL INTERNAL AUDITING IN ACTIVATING DIGITAL UNIVERSITY GOVERNANCE

Fayez Ahmed Nashawn, Murad Ali Al-Zaqeba, Avylin Roziana Mohd Ariffin (Author)

421-433
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EXAMINING TECHNOLOGY RISKS FROM COSO PERSPECTIVE: A CASE STUDY ON AUDIT AND ASSURANCE IN AN ISLAMIC FINANCIAL INSTITUTION IN MALAYSIA

Mohd Faizullah Bin Yusof, Muhammad Hafizuddin Bin Haris, Mohamad Khairol Aqil Bin Ahmad, Zurina Binti Shafii (Author)

434-446
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FACTORS AFFECTING ON PURCHASE BEHAVIOR TOWARDS GREEN PRODUCTS AMONG GENERATION Y IN MALAYSIA

Abul Basher Mohammed Salahuddin, Syadiyah Abdul Shukor (Author)

447-451
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SMART GOVERNANCE AND DIGITAL SUSTAINABILITY POLICIES IN SAUDI ARABIA: A FRAMEWORK FOR SUSTAINABLE DIGITAL TRANSFORMATION

Naif Rashed Alarfaj, Nehad Ibrahim Ineizeh, Muhammad Iqmal Kamaruddin (Author)

452-460
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BLOCKCHAIN TECHNOLOGY INTO WAQF MANAGEMENT: A FRAMEWORK FOR TRANSPARENT AND ACCOUNTABLE ISLAMIC SOCIAL FINANCE

Muhammad Al-Naseef Kamaruddin, Muhammad Sufian Omar, Mohammad Firdaus Mohammad Hatta, Adawiyatul Akma Mohd Kadri (Author)

461-472
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A GOVERNANCE-AWARE AI PROTOTYPE FOR SHARIAH SCREENING IN ISLAMIC DIGITAL FINANCE: DESIGN, TESTING AND COMPARATIVE ABLATION

Mohd Nor Omar, Bakhtiar Affendi Rosdi (Author)

473-492
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THE ISLAMIC FINTECH INCLUSION PARADOX: HOW SHARIA COMPLIANCE LITERACY MODERATES THE EFFECT OF ACTUAL ISLAMIC FINTECH USAGE ON MEANINGFUL FINANCIAL INCLUSION AMONG GENERATION Z

Ayu Gumilang Lestari, Sri Rokhlinasari, Wartoyo (Author)

493-507
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Halal Products, Services, and Halal Management

MORAL RESPONSIBILITY DOING BUSINESS IN THE FIELD OF HALAL PRODUCT ASSURANCE

Lady Yulia (Author)

508-514
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THE APPLICATION OF FOOD MANAGEMENT AND HALAL MANAGEMENT IN THE FREE NUTRITIOUS MEAL (MBG) PROGRAM IN INDRAMAYU REGENCY AND ITS IMPLICATIONS FOR FOOD SAFETY

Faridah Irmayanthy, Deden Kurniawan (Author)

515-525
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SMART HALAL GASTRONOMY FOR TOURISM 2.0: AI, GOVERNANCE, AND DESTINATION COMPETITIVENESS IN ASEAN

Adlin Masood, Umi Hamidaton Mohd Soffian Lee, Nur Aqilah Hazirah Mohd Anim (Author)

526-536
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USING INTERNAL MONITORING DATA TO IDENTIFY HALAL COMPLIANCE RISK PATTERNS IN HOTEL OPERATIONS: EVIDENCE FROM FOUR CLUSTER PROPERTIES IN MALAYSIA

Sharifah Azwani Syed Hamzah, Shazali Johari, Yus Aniza Yusof, Mohd Aswad Ramlan (Author)

537-556
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Islamic Social Finance, Zakat, Wakaf, and Takaful

MAQASID SHARIAH APPROACH FOR GAMIFIED AI MONITORING ON ETHICS AND PRODUCTIVITY IN ISLAMIC ORGANIZATIONS

Randy Chandra, Dhimas Adjie, Dede Al Mustaqim, Osamah Naufal Rahman, Deden Kurniawan (Author)

557-568
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EXPLAINABILITY AS A SHARĪʿAH OBLIGATION: A MAQĀṢID GOVERNANCE MODEL FOR AI IN ISLAMIC FINANCE GROUNDED IN AL-SARAKHSĪ'S MUʿĀMALĀT

Muhammad Syafiq Bin Abdul Aziz, Mohd Shahid Bin Mohd Noh, Muhamad Azhari Wahid (Author)

569-586
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POPULATION AGEING AND ECONOMIC WELL-BEING IN MALAYSIA: A MAQASID AL-SHARIAH PERSPECTIVE

Hartini Mohammad (Author)

587-602
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FROM CRISIS TO RECOVERY: GIG WORKER WELLBEING IN MALAYSIA THROUGH THE LENS OF MAQASID AL-SHARIAH

Nurul Aqilah Bt Mohamad Zainuzi, Mohd Faisol Bin Ibrahim, Norhaziah Bt Nawai, Nuur Halimatuss Sa’adiah Masrukhin (Author)

603-615
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TRANSLATING FIQH PRINCIPLES INTO ISLAMIC FINANCIAL PRACTICE: REFLECTIONS ON MALAYSIA’S HAJAH AND DARURAH POLICY DOCUMENT

Ahmed Nizzar, Syahnaz Sulaiman (Author)

616-633
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PRO-WELFARE FINANCIAL INTERMEDIATION THROUGH INSTITUTIONALISATION OF ZAKAT AND WAQF

Salman Ahmed Shaikh (Author)

634-651
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INOVASI AGIHAN ZAKAT MALAYSIA MENERUSI MILK AL-MANFAʿAH DARIPADA PERSPEKTIF ḤIFẒ AL-MĀL DAN TAZKIYAT AL-NAFS

Nurul Ilyana Muhd Adnan, Nozira Salleh, Nur Farisah Safiah Saifuddin, Muhammad Syamil Omar, Nurina Mardiyah Razak, Hafizuddin Muhd Adnan, Nurul Izwah Muhd Adnan (Author)

652-670
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THE “DEATH” OF FRAUD THEORY IN THE VIEW OF ISLAMIC PERSPECTIVE

Alchudri Munir, Anan Weirdie Wirawan, Rhonny Riansyah, Darnilawati (Author)

671-691
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KE ARAH PEMBIAYAAN PENYELIDIKAN MAMPAN DALAM TVET: PEMBANGUNAN MODEL PEMBIAYAAN PENYELIDIKAN DAN INOVASI BERASASKAN WAKAF DI MALAYSIA

Norshahira Kamarzaman, Nur Hanim Othman, Siti Noor Aishah Abdul Latif Sabri (Author)

692-708
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CORPORATE WAQF: ALIGNING MAQASID SHARIAH WITH ISLAMIC CAPITAL MARKET

Asharaf Mohd Ramli (Author)

709-716
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Marketing, Business Management, and Leadership

FINANCIAL LITERACY CHALLENGES AND ENTREPRENEURIAL SUSTAINABILITY AMONG ASNAF MICRO-ENTREPRENEURS IN KUALA LUMPUR

Alifah binti Hj Hamid, Ummi Salwa Abdul Rahman, Hashim bin Ahmad Shiyuti, Rossidi bin Usop (Author)

717-727
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RESEARCH TRENDS ON EMPLOYEE PRODUCTIVITY AND ISLAMIC VALUES: A BIBLIOMETRIC ANALYSIS

Norul Anisa Abu Safran, Zurina Kefeli, Wan Nurhanan Wan Suhaimi (Author)

728-741
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TRUST AS THE CORNERSTONE FOR SUSTAINABLE COMMUNITY RESILIENCE: A CONCEPTUAL FRAMEWORK LINKING PERCEIVED ESG, CORPORATE COMMUNITY BENEFITS, SOCIAL TRUST, AND COMMUNITY DIGITAL EMPOWERMENT

Nazmul Haque, Muhamad Azrin Nazri, Amalina Mursidi (Author)

742-756
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CONSUMER FINANCIAL VULNERABILITY IN LATER LIFE: UNDERSTANDING SCAM VICTIMISATION AMONG AGEING CONSUMERS

Syadiyah Abdul Shukor (Author)

757-763
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TOURISM AND HOSPITALITY AS DRIVERS OF ECONOMIC DEVELOPMENT IN BANGLADESH: A REVIEW OF ECONOMIC OPPORTUNITIES AND CHALLENGES

Md Reazul Karim, Zurina Kefeli, Nuur Halimatus Sa'adiah Masrukhin (Author)

764-778
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FROM MATHEMATICS ANXIETY TO EDUCATIONAL RECOVERY: A CASE STUDY OF HOME MATHS THERAPY

Sumaiyah Abd Aziz, Azreen Jihan Che Mohd Hashim, Nur Qamarina Sharom, Muhamad Azrin Nazri (Author)

779-786
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STRATEGIC PLANNING AND CRISIS MANAGEMENT IN PALESTINIAN ISLAMIC FINANCIAL INSTITUTIONS: A QUALITATIVE CONTENT ANALYSIS OF ANNUAL REPORT DISCLOSURES

Ahmad N. T. Kharraz, Mohd Azmir Mohd Nizah, Anita Ismail (Author)

787-795
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THE INFLUENCE OF TIKTOK MARKETING ENGAGEMENT ON CUSTOMER BOOKING INTENTION: A STUDY OF FIFTY4FERNS RESORT, KG. JANDA BAIK

Tengku Ixora Natasya Tengku Ismail, Nur Syahira binti Abd Latif (Author)

796-806
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BRIDGING THEORY AND PRACTICE: DO BUSINESS PROGRAMS PREPARE STUDENTS FOR ENTREPRENEURSHIP

Norzamziah Afzainizam, Bitco Shahannah Kyla, Athirah Syafiqah Hamsuddin, Siti Aisyah Mazlan, Azira Husain (Author)

807-819
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WHY PROCUREMENT CORRUPTION PERSISTS DESPITE E-PROCUREMENT: EVIDENCE FROM PROSECUTED CASES IN MALAYSIAN PUBLIC AGENCIES (2007–2020)

Jalilah Husin, Muhammad Shehryar (Author)

820-830
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THE ROLE OF ARTIFICIAL INTELLIGENCE IN IMPROVING SUPPLY CHAIN PERFORMANCE AND EFFICIENCY: AN ANALYTICAL STUDY OF PALESTINIAN COMPANIES

Raneen Abedalnaser Tahhan, Sumaiyah Binti Abd Aziz, Jamal Abdul Nassir Bin Shaari (Author)

831-851
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BIBLIOMETRIC ANALYSIS OF CYBERSECURITY AND BANK PERFORMANCE

Nurul Nabila Radunia, Nurhafiza Abdul Kader Malim (Author)

852-872
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ESG AND BANK PERFORMANCE: A BIBLIOMETRIC ANALYSIS

Nurul Nabila Radunia, Nurhafiza Abdul Kader Malim (Author)

873-890
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ORGANIZATIONAL FINANCIAL SUPPORT AND EMPLOYEES’ FINANCIAL RETIREMENT READINESS

Norasikin Salikin, Nur Aliya Amalin Ramli, Siti Nurulhuda Nordin (Author)

891-900
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Arabic

التكامل بين الرقمنة الاقتصادية والاقتصاد الأخضر في فلسطين، استراتيجية مقترحة في ظل تطبيقات الذكاء الاصطناعي "دراسة تحليلية"

جورج مالك اميل عيسى, أسامة هاشم (Author)

901-922
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دور الثقافة التنظيمية في التحول للاقتصاد الأخضر في الجامعات الحكومية الفلسطينية: جامعة خضوري دراسة حالة

سلام فيصل زبلح, فداء محمود فنون (Author)

923-940
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دور الأحاديث النبوية في تقعيد ضوابط مقصد حفظ الأموال

Muhammad Salisu Muhammad (Author)

941-952
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دور الزكاة في تحقيق الأمن الغذائي للحد من مشكلة الفقر في ولاية كلنتن ماليزيا (نموذج مقترح)

أحمد محمد سيف الدين (Author)

953-965
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كفاءة التدقيق الشرعي في المصارف الإسلامية: دروس من تونس وجيبوتي

علي عمر كامل, أسماء بن سالم (Author)

966-977
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دور اللغة العربية في تطوير المصرفية الإسلامية: نحو تكامل لغوي ومالي (دراسة تحليلية)

علي زهر الدين يوسف (Author)

978-986
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