This paper aims to examine the factors of Muslims' intention toward halal financing by considering religiosity as a mediator. The data were collected through a survey of 220 Muslims in Malaysia and were analyzed using the Structural Equation Modelling (SEM) technique. The returned survey was N=211, and the results showed that attitudes and subjective norms positively affect the intention to use halal financing. Religiosity has a mediation effect on the intention to use halal financing. Managers and marketers of Islamic banks may benefit from the findings of this study, which provide insight into the factors that should be considered to promote halal financing. The findings contribute to the literature on halal financing products by demonstrating the drivers of intention to use halal financing. The study also extends the literature by testing the mediating role of religiosity. Furthermore, the study extends the Theory of Reasoned Action (TRA) in the context of halal financing by introducing religiosity as a potential driver of intention and mediator effect.

Islamic financing is the methods and types of funding a personal or business uses which consist of sale-based and equity-based, used to carry out unique benefits and capital investments. Islamic financing research is very restricted and needs to be more developed, notably on the demand side or the consumer. This article aimed to explore the impact of Islamic Spiritual Intelligence (ISI) on the behavioural intention of Islamic financing adoption. This study uses a content analysis technique to accomplish this goal. The study is based on reading scholarly papers and related materials and is based on ISI theme theories and the use of Islamic funding. The analysis discovered that ISI has a favourable relationship with consumer behaviour regarding Islamic financing adoption.

This paper aims to explore credit evaluation perspective of dual-banking and full-fledge of Islamic banking approach in Malaysia. This study further used qualitative method of analyzing the data collected from in-depth interviews with them. The study found that credit risk management really has a great role to play because it makes financing decisions less risky, it helps the banks to have a secure system of two-dimension of credit risk management. Besides, the commencement of credit risk management is in the time of stage in before the financing decisions until when it does repayment from customers. During the time of making financing decisions, information needed, most important elements and continuous relationship within customers are both valued differently by the different banks.

The aim of the study is to explore the current practices and important elements in business financing decisions. To achieve this aim of the study, the study conduct in-depth interviews with selected business financing officers as to get their perceptions concerning to the issues, prospects and get some insight new Islamic elements in making business financing decisions. It is found that Islamic elements should be added in financing decisions and these as tools and guidelines for Islamic banks to refer the development of the parameter in commercial financing activities.

Until recently, there has been only muted debate on the stability of RWA and after the recent financial crisis, the new regulatory framework was introduced that will enrich the quality and level of capital ratios for the banking system. However these capit al ratios required to be based on specific risk measurement that permits for appropriate comparison as these gives new prominence to the stability of the underlying RWA. The aim of this paper is to examine the RWA performance after recent global financial crisis in Malaysian banking system. The study uses quantitative approach to examine in detail the RWA performance from year 2012 to 2016 using secondary analysis of bank�s annual report.

The aim of this paper is to explore the banks' managers’ perceptions towards equity-based financing practices in Malaysia. The study uses qualitative approach to explore in detail their perceptions as well as the experiences towards equity-based financing practices in Islamic banking approach. In-depth interviews with Islamic banks’ managers in Malaysia and thus phenomenological strategies are used in analyzing the data. It is concluded that the interviewees have considerable perceptions towards equity-based financing practices and this paper proposed the future work of research. Keywords: Equity-based financing, Musharakah, Mudharabah, Business & Management, Islamic Banking, Islamic Finance.

Equity-based Financing (EBF) - Musharakah and Mudharabah are one of the unique contracts introduced by Islamic banks because they have unique features compared to other types of financing such as in terms of types of partners, rights of management, sharing profit-and losses, liability and ownership of assets. This paper aims to examine the factors that drive Malaysian Muslim users of financing to accept EBF. Specifically, this paper examines the relationship between five factors: knowledge, understanding, perception, the level of awareness and religiosity among Malaysian Muslim users of financing regarding their acceptance on EBF. Approximately 258 Malaysian Muslim users of financing around Kuala Lumpur, Selangor and Negeri Sembilan were randomly picked as respondents of this study. Qualitative data were also collected through interviews with the bank personnel and the bank’s customers besides the online-based self- administered questionnaire survey. Employing the SPSS approach, the hypotheses of the study were tested. The findings showed that there are significance relationships between understanding, perception, the level of awareness and religiosity perceived among Malaysian Muslim users of financing and their acceptance of EBF except for knowledge was not significant. Keywords: Equity-based Financing (EBF), Musharakah, Mudharabah, Islamic Banking and Finance

The aim of the study is to explore the Shariah adviser’s perceptions on credit evaluation process in commercial financing activities in Islamic banks. To achieve this aim, the study conducts in-depth interviews as to identify the Five C’s and CAMPARI elements in credit evaluation process, Adl’, Ukhwah, Istiqamah, Akhlak, Syura and Tawakkal elements in credit evaluation process, Daruriyyah and Hajiyyah in credit evaluation process and lastly is exploring the credit management (during and after the lifetime). The study found that any development to strengthen credit risk is always welcome. As already mentioned, the parameter provides the value add mechanism in achieving a thorough financing evaluation process. However, Islamic banks must be mindful that moving forward, the financing or credit officers must have the necessary skills and experience to handle the proposed parameter and they have to be well trained. As a result, it is good to implement this parameter if the clients are ready to embrace this parameter and the bank personnel have the necessary experience and skills.

Background: The understanding of risk and the concept of it is occurs associated in Islamic financing was well-known in financial industry by the using of Profit-and-Loss Sharing (PLS). It was presently in any Islamic financial transactions in order to comply with shariah rules. However, the existence of risk in Murabahah contract of financing is an ability that the counterparty is unable to completes its obligations within the agreed terms. Therefore, it is called as credit or default risk. Credit risk occurs when the client fails to make timely payment after the bank makes complete delivery of assets. Thus, it affects the growth of the bank as the banking business is in no position to have appropriate measures to cover the risk. Therefore, the bank may impose penalty on the outstanding balance. Objective :This paper aims to highlight the credit risk determinant and issues surrounding in Islamic bank in Malaysia in terms of Murabahah financing and how to manage it by using the proper techniques. Finally, it explores the credit risk management concept that might solve the problems arise .Results: The study found that the credit risk can be managed properly by improving the use of comprehensive reference checklist of business partners on their character and past performance as well as their comprehensive database. Conclusion: Besides that, prevention of credit risk can be done by using collateral as security against the risk and we also argue on the Shariah guidelines and procedures should be implement coherently by the banking business because so that the risk would be control by having an effective instrument for Islamic modes of financing.

Risks are significant and become more complicated in Islamic banks compared to conventional banks, since, the uniqueness of contractual features and general legal environment. The complexity of contracts could raise the risks of Islamic banks. Different types of risks in Islamic banks have attracted more attention from the regulators, practitioners and also academics over the last decade. This study will assess key challenges and management of risks in Malaysian Islamic banks. Analysis used in this study is regarding to previous studies as to deliberate the challenges of different types of risks in Islamic banks. The empirical studies in this study will fill the gap to the existing literature of risks in Islamic banks by showing the needs of specific adaption of risk measurement and risk management practices due to the nature of Islamic banks. � Medwell Journals, 2018.

The users (demand-side) of Malaysian Islamic banking uphold their behavioural intention toward their awareness of the need to comply with Riba-free banking, especially for entrepreneurs demanding venture capital strategies. Because of high risks, Musharakah contracts are deemed less preferred in Islamic banking. This study needs to examine the factors influencing the intention to apply venture capital strategies in the Musharakah contract. The data were collected through a survey of 286 respondents and were analyzed using the Structural Equation Modelling (SEM) AMOS. The results showed that subjective norms positively affect venture capital strategies and mediate intention via subjective norms. While the other factors are not significant, the findings contribute to the literature on venture capital strategies by demonstrating the drivers of behavioural intention and testing the mediating role of venture capital strategies and the integrated Theory of Reasoned Action (TRA) in the context of Islamic banking by introducing venture capital strategies as a potential driver of intention and as a mediator effect. Islamic banks in Malaysia have great potential to offer the Musharakah contract and mitigate risk by adopting venture capital strategies. The results of this study are vital in proposing the channelling of Islamic Corporate Social Responsibility (i-CSR) funds for the Musharakah contract as an initial step in applying venture capital strategies. Also, regulatory bodies and Islamic banks may benefit from the outcome, which provides insight into the factors they should consider to promote venture capital strategies in the Musharakah contract.

Based on a thorough literature review and meta-analysis, this research aims to outline the use of the theory of planned behaviour (TPB) in predicting Waqf Intention (WI). A meta-analysis was used as a research approach, and 17 studies with a total population of 4575 persons (mean = 269.118) were included in this study. Previous studies that employed the TPB to predict the authors summarized WI. WI is determined by Attitudes about Waqf, Subjective Norms (SN), and Perceived Behavioral Control (PBC). The fundamental implication of this meta-analysis is to deconstruct the core of Waqf and its determinants for Islamic financial institutions and Waqf Institutions to promote the practice of this behaviour in their respective fields. However, a notable weakness in the present literature is a potential "cooperation bias," in which individuals are inclined to overstate their WI. Therefore, this is the first meta-analysis to explore the TPB's predictive value for identifying WI. While there are various discrepancies noted in the research that employed the TPB in the Waqf setting, the outcomes of this research have been compiled and presented.