The dependence of modern businesses on computer and information technology has increased significantly. The acceptance and use of information systems (IS) and information technology (IT) have been a focus of research and practise in recent decades. e-Money is a payment instrument used to store funds that the user pays in advance to the e-money issuer. The use of mobile devices to conduct financial transactions has led to the development of a new type of e-money called an electronic wallet (e-wallet), which is essentially the digital equivalent of the wallets that people normally carry. With the availability of numerous features and services beyond payment, e-wallets have become one of the government's primary tools to achieve a cashless society. Several adoption theories and models have been used to determine the acceptance and use of e-wallets, particularly in the study of social commerce. These include the Technology Acceptance Model (TAM), the Theory of Planned Behaviour (TPB), and the Unified Theory of Acceptance and Use of Technology (UTAUT). Current research on e- wallet acceptance generally relies on the expanded Unified Theory of Acceptance and Use of Technology-UTAUT (known as UTAUT2) as the primary framework. UTAUT2 introduces factors relevant to the consumer market that influence behavioural intentions to use a new technology: Performance Expectancy, Effort Expectancy, Social Influence, Facilitating Conditions, Hedonic Motivation, Price Value, and Habit. This paper examines previous research on e-wallet adoption intentions based on the UTAUT2 framework using secondary data analysis. This study contributes to the literature on e-wallet adoption by taking a broader look at the determinants of e-wallet adoption by users, including an Islamic perspective and future research directions.

This research aimed to investigate the relationship between the Intellectual Capital (IC) efficiency empirically. It consisted of human capital, structural capital, capital employed, and relational capital with the impact on the productivity of Islamic banks in Malaysia. The Pulic’s Value-Added Intellectual Coefficient (VAIC) method with the extended and modified version introduced by former scholars was used to measure IC, whereas bank productivity was measured through Assets Turnover Ratio (ATO). Three internal factors that might have determinants effect on VAIC, namely bank size, bank risks, and leverage were further tested to find their relationship. Structural stability tests and dynamic regression models for panel data were also used for the data of 16 Islamic banks in Malaysia from 2009 to 2016. The panel-corrected standard errors estimation technique was used to estimate a panel regression model with bank productivity and VAIC as the dependent variables. The regression analysis suggests that Malaysian Islamic banks are depending heavily on the capital employed component of intellectual capital, followed by human capital, structural capital, and relational capital. The results also suggest that bank’s risks and leverage play a major role in determining intellectual capital. The findings may serve as a useful input for Islamic bankers to indicate whether the contribution of intellectual capital and its components needs further improvement which it has produced the best results, and internal factor might affect IC.

The objective of this article is to analyze and examine the related literatures on Islamic finance between 2006 until 2016. The methodology of this article is through descriptive research based on document analysis on previous studies and literatures on Islamic finance from free-of-charge and free-of-registration online journals. Data from 142 articles related in this field were collected and statistically analyzed using the Statistical Product & Services Solution (SPSS) software. This study looked at several variables which include authorship patterns, number of articles published, research approach, geographical affiliation, subject and gender of the author. The general finding of this study shows that most of the previous study discussed on economic aspects of Islamic finance.