The fastest growing in technology in the recent many of years has changed the way of people live and the conduct of business. The existing of the internet and mobile has led to profound transformation to a various industry from manual-based to automatic-based activity and from offline to online transaction include in banking and financial industry. The objective of this study is to analyze the related literatures on Digital Banking and Financial Inclusion between 2014 until 2020. The methodology that has been applied in this study is descriptive research based on document analysis on previous studies and literatures on digital banking and financial inclusion either from free-of-charge or free-of-registration online journals. The journals and articles are acquired from various sources of channel such as google scholar, science direct and researchgate.com. There are 126 articles related in this field were collected and examined. This study perceived 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 illustrates that most of the previous study discussed on economic and social development that positively influenced by digital banking and financial inclusion.

Talent enhancement programmein the Islamic financeindustry is very vitalfor enhancingthe growth ofIslamicfinancial sector. The growing challenges in the Islamic finance industrynowadays has positioned talent enhancement programmeas a high priority to achieve a sustainable development in the industry. The financial needs of the market participants continue to increase, which has led to a demand for greater and well-functioning human capital in the Islamic financial sector.The aim of this articleis to analyze and compare all the talent enhancement programmes in Islamic finance provided by various institutions in Malaysia for mainstreaming the human capital produced by institutions of higher learning. The methodology of research in this articleis through qualitative research based on document analysis on various literatures and information pertaining to various talent enhancement programmes in Islamic finance provided by various institutions in this country. The general finding in this article shows that a more proper and concerted effortby all the participating institutions arerequired in order to develop and designa more comprehensive talent enhancement programme for mainstreaming human capital in Islamic finance.

Islamic banking industry has been established for almost fifty years since 1970s. Although an Islamic bank still makes up only a fraction of the banking assets of Muslims, it has been growing faster than projected. The Shariah based concept, products and services provided have been well accepted worldwide. However, there still lack of discussion on how Islamic banks adopted all the Islamic ethical principles in performing their CSR. The paper aims to discuss the CSR concept from Islamic perspective. It is a conceptual attempt to discuss on how Islamic principles can influence the Islamic banks to the implementation of CSR. The religious characteristics that acted as a foundation for the establishment of Islamic banking are expecting to have an influence on corporate social responsibility. For that reason, the paper examines and analyse the relevant literature on Islamic bank and CSR discussions. The paper finds that, Islamic principle has a strong influence of CSR practice among Islamic banks. Thus, it is expected that the Islamic banks should be more proactive in CSR practice rather than conventional bank in fulfilling its religious obligation and their exemplary as a financial intermediary. Our study offers an original contribution to Islamic banking literature by develops a link between Islamic banking and Islamic ethical principle in CSR practice

Islamic banking industry has been established for almost fifty years since 1970s. Although an Islamic bank still makes up only a fraction of the banking assets of Muslims, it has been growing faster than projected. The Shariah based concept, products and services provided have been well accepted worldwide. However, there still lack of discussion on how Islamic banks adopted all the Islamic ethical principles in performing their CSR. The paper aims to discuss the CSR concept from Islamic perspective. It is a conceptual attempt to discuss on how Islamic principles can influence the Islamic banks to the implementation of CSR. The religious characteristics that acted as a foundation for the establishment of Islamic banking are expecting to have an influence on corporate social responsibility. For that reason, the paper examines and analyse the relevant literature on Islamic bank and CSR discussions. The paper finds that, Islamic principle has a strong influence of CSR practice among Islamic banks. Thus, it is expected that the Islamic banks should be more proactive in CSR practice rather than conventional bank in fulfilling its religious obligation and their exemplary as a financial intermediary. Our study offers an original contribution to Islamic banking literature by develops a link between Islamic banking and Islamic ethical principle in CSR practice.

The concept of social responsibility of Islamic banks has produced considerable interest in Malaysia in recent years. Prior research tends to focus on the relationship between corporate social responsibility and company performance has largely been based on international data, therefore this paper will focus on the Malaysia context. This study aims to explore the corporate social responsibility disclosure (CSRD) practices of the 10 Islamic banks in Malaysia during the period 2017-2018 and examines its impact on company performance. The paper develops a comprehensive CSR index for Islamic banks in Malaysia based on prior literature and AAOIFI, No7 2010 guidelines . The study applies ordinary least squares regression analysis to study the impact of respective dependent variables. The results show a significant negative relationship between CSR and company performance of Islamic Banks in Malaysia. The negative effect on firm performance could be driven by the content of the CSR information disclosed and how investors perceive it. There is a possibility that CSR information itself raises concerns about firm performance, which leads investors to lower their valuation. While CSR information could offer positive news to the stakeholders, they might misinterpret the practice that competitor firms would benefit from this excessive information. The findings imply the need for Islamic banks to strategically leverage the effect of CSRD on company performance. The finding of the study also provides an important implication for investors, managers, regulatory bodies, policymakers and Islamic banks in Malaysia.

This study explores the CSR disclosure practices of the Islamic banks in the Gulf Cooperation Council (GCC) countries during the period 2016 - 2020 and examines its effects on firm value. Based on Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) Governance Standard No. 7 guidelines and using content analysis, the paper develops a comprehensive CSR Disclosure index for GCC Islamic banks. The study applies the ordinary least squares regression analysis for the hypothesis testing and for finding its effect of respective dependent variables. The results show a very low level of CSR disclosure among the sample Islamic banks in GCC countries. For the economic consequences of CSR disclosure, the study documents an inverse performance effect of CSR Disclosure while board size, board composition and CEO duality indicate significant positive effects on firm value. The relatively small sample size of GCC Islamic banks may limit the application of the findings to other Islamic Financial Institutions such as Takaful and the Islamic Unit Trust Company. The findings of this study initiate the global debate on the need for corporate governance reform in Islamic banks by providing insights on the role played by corporate governance mechanisms in encouraging and enhancing CSR disclosure practices among Islamic banks. The findings also have important implications for investors, managers, regulatory bodies, policy makers and Islamic banks in the GCC countries. The results of the study do not support the idea that Islamic banks operating on Islamic principles can meet their social responsibilities through promoting CSR activities and by differentiating themselves from non-Islamic banks. This is the first study to examine the CSR disclosure in GCC Islamic banks using comprehensive CSR disclosure and corporate governance variables and, therefore, adds value to the existing CSR literature in banking

This study explores the CSR disclosure practices of the Islamic banks in the Gulf Cooperation Council (GCC) countries during the period 2016 - 2020 and examines its effects on firm value. Based on Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) Governance Standard No. 7 guidelines and using content analysis, the paper develops a comprehensive CSR disclosure index for GCC Islamic banks. The study applies the ordinary least squares regression analysis for the hypothesis testing and for finding its effect of respective dependent variables. The results show a very low level of CSR disclosure among the sample Islamic banks in GCC countries. For the economic consequences of CSR disclosure, the study documents an inverse performance effect of CSR disclosure while board size, board composition and CEO duality indicate significant positive effects on firm value. The relatively small sample size of GCC Islamic banks may limit the application of the findings to other Islamic Financial Institutions such as Takaful and the Islamic Unit Trust Company. The findings of this study initiate the global debate on the need for corporate governance reform in Islamic banks by providing insights on the role played by corporate governance mechanisms in encouraging and enhancing CSR disclosure practices among Islamic banks. The findings also have important implications for investors, managers, regulatory bodies, policy makers and Islamic banks in the GCC countries. The results of the study do not support the idea that Islamic banks operating on Islamic principles can meet their social responsibilities through promoting CSR activities and by differentiating themselves from non-Islamic banks. This is the first study to examine the CSR disclosure in GCC Islamic banks using comprehensive CSR disclosure and corporate governance variables and, therefore, adds value to the existing CSR literature in banking.

This study explores the CSR disclosure practices of the Islamic banks in the Gulf Cooperation Council (GCC) countries during the period 2016 - 2020 and examines its effects on firm value. Based on Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) Governance Standard No. 7 guidelines and using content analysis, the paper develops a comprehensive CSR Disclosure index for GCC Islamic banks. The study applies the ordinary least squares regression analysis for the hypothesis testing and for finding its effect of respective dependent variables. The results show a very low level of CSR disclosure among the sample Islamic banks in GCC countries. For the economic consequences of CSR disclosure, the study documents an inverse performance effect of CSR Disclosure while board size, board composition and CEO duality indicate significant positive effects on firm value. The relatively small sample size of GCC Islamic banks may limit the application of the findings to other Islamic Financial Institutions such as Takaful and the Islamic Unit Trust Company. The findings of this study initiate the global debate on the need for corporate governance reform in Islamic banks by providing insights on the role played by corporate governance mechanisms in encouraging and enhancing CSR disclosure practices among Islamic banks. The findings also have important implications for investors, managers, regulatory bodies, policy makers and Islamic banks in the GCC countries. The results of the study do not support the idea that Islamic banks operating on Islamic principles can meet their social responsibilities through promoting CSR activities and by differentiating themselves from non-Islamic banks. This is the first study to examine the CSR disclosure in GCC Islamic banks using comprehensive CSR disclosure and corporate governance variables and, therefore, adds value to the existing CSR literature in banking.

Background: Purpose -The purpose of this paper is to contribute to the existing disclosure literature by examining the determinants of Corporate Social responsibility disclosure (CSR) of Islamic banks in Malaysia for the year 2011-2015. -This study uses the manual content analysis to measure the level of CSR information in 50 annual report prepared by 10 local Islamic banks. An ordinary least square regression is used to examine the relationship of corporate governance mechanisms and firm characteristics on CSR disclosures. Findings- We found a significant positive association between the board of director size and CSR disclosure practice among Islamic banks

The main aim of this research is to analyze the CSR disclosure and examine its consequences to firm value among Islamic banks in the GCC (Gulf Countries Council). In fulfilling the research aims, annual reports of GCC Islamic banks for the period 2018- 2019 are analyzed using manual content analysis, which involves 78 observations of 39 Islamic banks. The CSR disclosure index is constructed based on 11 dimensions using AAOIFI standard no 7, 2010 and prior research. An ordinary least square (OLS) regression is used to examine the determinants and consequences of CSR disclosure in the sample Islamic banks. To examine the economic consequences of CSR disclosure, the study uses three different proxies of firm value (MTBV, Market Capitalization and Tobin Q). Using market capitalization proxies, this current study finds that there is a significant relationship between CSR disclosure and firm value. The study did not find any significant relationship between other proxies. This current study suggests that there is a need to improve the current CSR disclosure practice in GCC Islamic banks by imposing additional constraints on the board of directors’ characteristics. The results inform the global debate on the need for corporate governance reform in Islamic banks, by providing insights on the role played by corporate governance mechanisms in encouraging and enhancing CSR disclosure practice among Islamic banks.

The expansion of information and communication technology (ICT) has confronted the banking and financial industry towards the era of digitalization. This digitalization has brought advantages to the people nowadays to make the banking transaction easier in term of time-saving and easy to access compared to over-the-counter transaction (at the branch), in which the people need to waste their time for waiting their turn to make a simple transaction like withdraw and deposit money and reaching the people who are unbanked in order to them enjoy the banking and financial products and services. In this context, as most of the community in Malaysia are Muslim, the regulator (Bank Negara Malaysia) needs to concern with the value of Shariah and the element of financial inclusion that should be adopted in the development of digital banking. So, this will lead to the development of Islamic digital banking based on Maqasid al-Shariah for financial inclusion that able to cater the current market needs. However, the model of Shariah compliant digital banking is important to be introduced in order to achieve the true spirit of Maqasid al-Shariah for financial inclusion. This article is aimed to develop a framework of Islamic digital banking based on Maqasid al-Shariah for financial inclusion. This research employs a qualitative approach as this research is conducted through interview with experts for the development and verification of the proposed framework. The proposed framework has been found to be feasible for the implementation in accordance with the ongoing advancements in the digital age.

The existence of Information and Communication Technology had paved a way to various sectors especially in financial sector. Banks have been pushed to develop digital banking to meet the needs of clients who are always on the go. During COVID-19 outbreak, digital banking is compulsory to the community in order to conduct day to day banking transaction. However, as the majority of community in Malaysia is Muslim, the need of the Shariah compliant digital banking is significant. Islamic financial sectors had been urged to join the digital banking revolution in order to be an alternative against conventional one. This study is aimed to investigate the perception of Malaysian community on the reliability of the adoption of Islamic digital banking. This study used a quantitative survey questionnaire with 150 valid respondents. The software SPSS version 26 was utilised in this study to analyse the data using descriptive analysis. The general finding of this study shows that the perception of Malaysian community from various occupational on the reliability of Islamic digital banking in mobilizing financial sector has demonstrated a favourable consequence.

The global financial crisis has evidenced sluggish progress in the growth of Malaysian banking sector's assets, deposits, and loans. The scenario could have affMalmquist Productivity Indexected the productivity of Malaysian banks which consists of Islamic and conventional banks. This study aims to evaluate and distinguish the productivity change of 17 Malaysian Islamic banks and 21 conventional banks during the pre and post global financial crisis. To estimate total productivity change of both type of banks, this study employs the Malmquist Productivity Index (MPI) method. In calculating the MPI, the study considers total deposits, personnel expenses and fixed assets as the inputs while for the outputs, the study considers loans, investment and non-interest income. The empirical results reveal that the Islamic and conventional banks have been productive throughout the period of observation. However, the results pointed out that Islamic banks have been more productive than its conventional counterparts. Interestingly, the study indicates that both Islamic and conventional banks have failed to operate at an optimal scale of operations. This could have negative effect on the productivity level of these banks. Furthermore, the recent global financial crisis has negative impact on the productivity level of Islamic and conventional banks in Malaysia.

The rapid growth of information and communication technology development has driven the Islamic banking and finance industry to digitalize all transactions and Islamic banking products to go fully online. However, there is a hindrance in developing Islamic digital banking which is the lack of understanding about Islamic digital banking among Malaysia community from different age and level of income. This study aims to investigate the relationship between age and level of income of Malaysian community with the level of knowledge about Islamic digital banking. This study employed a quantitative survey questionnaire of 100 respondents. The Statistical Product and Service Solutions (SPSS) software version 27 has been used in this study in analysing the data through descriptive analysis. The general finding of this study showed that the young generation and people with lower income have more intention to adopt this new application compared to the older generation and people with higher income. By analyzing these relationships, the research could help Islamic banks tailor their services and products to various demographic groups, enhancing accessibility and understanding. Additionally, the findings might inform policymaking to create a more inclusive financial system, particularly in predominantly Muslim countries. Overall, the study appears to connect the fields of demographics, technology, economics, and cultural studies, potentially providing essential insights for the development and growth of Islamic digital banking.

Recently an issue of accountability in Malaysian NGO arises where stakeholders start to query an updated financial information and its availability to access. Stakeholders always desire information disclosure on fund management and allocation from nongovernmental organizations (NGOs). However, the rights of stakeholder in respect of their demands sometimes ignored. This phenomenon has led to the withdrawal of stakeholder participation in NGO activities particularly where it has come to light that an NGO has misused funds. Upward accountability practices offer a way of providing information to stakeholders to meet their requirements. Upward accountability refers to processes by which senior managers are held accountable to higher-level boards of directors representing the interests of corporate principals. Therefore, this paper aims to conceptually study the influence of upward accountability practices of information disclosure among Malaysia NGOs. This study also seeks to provide a comprehensive literature of upward accountability. The study revealed that accountability practices of that NGO affect both external and internal image of their NGO. The results provide a theoretical contribution to the study of nonprofit accountability and add value to the current research.