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This study aims to evaluate the knowledge structure of knowledge management (KM) applications within small and medium enterprises (SMEs). In pursuit of excellence, SMEs must adopt KM like large corporations, even with limited resources.

Through a bibliometric approach, this study evaluates current themes based on bibliographic coupling analysis and predicts future trends based on coword analysis. A total of 726 documents and 2,658 keywords were derived from the Web of Science database.

Findings show four clusters in bibliographic coupling and three in coword analysis. A common theme discovered converged on digital technology to ensure SMEs follow current market trends.

Advanced application of Industry 4.0 requires digital transformation for SMEs’ pursuit of excellence. Implications include sustaining SMEs through a considerable KM system integrated with digital technology for sustainable business activities.

To the best of the authors’ knowledge, this study is among the first to provide a science mapping analysis on KM in SMEs by applying a bibliometric analysis.

Sharīʿah Secretariat plays a significant role in assisting Sharīʿah Supervisory Boards (SSBs) in their role in achieving Sharīʿah compliance in Islamic banks (IBs). The key objective of the study is to develop a organizational framework of the Sharīʿah Secretariat for the IBs in Bangladesh.

The study applied qualitative case study research. The data have been collected from 17 respondents through semi-structured interviews from IBs and professional experts in Bangladesh.

This study proposes a full-time Sharīʿah Secretariat and several departments for further enhancement of the Sharīʿah functions in IBs in Bangladesh. The framework proposed in this study covers the formation, functions, composition, qualification, reporting line, independence, remuneration and terms of appointment of the Sharīʿah Secretariat to set a uniform benchmark for all IBs in Bangladesh. It is anticipated that the outcomes of this research will assist to further strengthen the Sharīʿah governance of IBs in Bangladesh.

This research contributed to the national and global regulatory authorities and IBs by proposing a Sharīʿah Secretariat framework for the smooth functioning of the IBs in Bangladesh. The framework proposed in this study covers the formation, functions, composition, qualification, reporting line, independence, remuneration and terms of appointment of Sharīʿah Secretariat.

This study proposed a framework which is considered the first organizational framework so far for the Sharīʿah Secretariat of IBs in Bangladesh. IBs can apply this proposed framework to form their Sharīʿah Secretariat structure.

Malaysia has shifted from a labor-intensive, agriculture-based economy since its independence in 1957 to a knowledge and innovation-based economy. Human capital development (HCD) is a key enabler for driving and sustaining Malaysia's socioeconomic growth. The education and training system is the main platform for HCD intervention. To sustain and achieve goals, long-term survival, competitive advantage, and sustainability, the workforce is optimized through comprehensive HCD interventions to provide the necessary knowledge, skills, and competencies needed to work effectively in a rapidly changing and complex environment. Numerous efforts have been made by the government to ensure that the education and training system has the capacity to enhance the quality and availability of intellectual and skilled human capital to support the transition toward knowledge-intensive activities, sustain economic growth, and compete in the global market. The country's development plans and policies as well as the economic development which lead toward a knowledge-based economy with a knowledge-based workforce have charted out clear transformation journeys for the development of the human capital ecosystem. This chapter presents an overview of the landscape of HCD in Malaysia. Relevant reports, plans, policies, and strategies to strengthen human capital through education and training is reviewed. Finally, a few issues and challenges that Malaysia experiences are discussed.

This paper aims to construct a conceptual framework which explains the relationship between governance of zakat institutions and zakat payment compliance by using the organisational legitimacy theory.

This paper adopts content analysis and a review of multidisciplinary literature that primarily relate to zakat institutions, public governance and compliance behaviour.

The paper has developed a model, adapted from Abioye et al. (2013), concerning the influence of governance mechanisms on zakat payers’ compliance using trust as a moderator. The model comprises four governance mechanisms which influence zakat payment compliance. The four mechanisms include the board and leadership attributes, transparency and disclosure practices, stakeholder management practices and procedural justice. Trust has a moderating effect on the relationship between governance and zakat compliance.

This model is applicable to regulated zakat systems, where the state has established zakat institutions and regulations for the collection and distribution of zakat, such as Saudi Arabia, Pakistan, Sudan and Malaysia.

This paper proposes a model, based on Abioye et al. (2013), to explain the influence of governance on zakat payment compliance. The novelty of the study is the addition of one new critical variable, procedural justice, to the Abioye et al.’s (2013) framework. Secondly, the model is proposed for regulated zakat jurisdictions.

The purpose of this paper is to examine how Halal entrepreneurs perceive success and accordingly develop a novel scale to measure Halal entrepreneurship success.

A sequential mixed methodology was used to develop the Halal entrepreneurship success scale (HESS). The qualitative phase began with a literature review to gain insights into (Halal) entrepreneurship success and identify gaps. Ten respondents were then interviewed to understand how they perceive success. The scale items were then generated based on insights from the literature and the interview findings. The quantitative phase was carried out in two cycles. In the first cycle, a questionnaire was developed and pilot data were collected from a representative sample of 100 respondents. In the second cycle, the revised scale was tested on 300 respondents to confirm its final items and dimensions. Exploratory factor analysis and confirmatory factor analysis were used in the quantitative phase.

The final HESS scale contains 24 items divided into four dimensions: Islamic success (seven items), economic success (six items), social success (five items) and environmental success (six items).

This scale is perhaps the first to measure entrepreneurial success in its association with religion. It is expected to be a useful contribution to entrepreneurship theory and the Halal industry. The paper presents a foundation for future works on how to define the measures of success of Halal entrepreneurs.

This study aims to explore the stagnation flow over a shrinking surface in a hybrid nanofluid consists of Al₂O₃ and Cu nanoparticles. Here, the flow is subjected to the magnetohydrodynamic (MHD) and the melting phenomenon effects.

The similarity variables are used to gain the similarity equations. These equations are solved via the bvp4c solver. The effects of several physical parameters on the flow and the thermal characteristics of the hybrid nanofluid are analysed and discussed. Later, the temporal stability analysis is used to determine the stability of the dual solutions obtained as time evolves.

Results show that two solutions are found for the limited range of the stretching/shrinking parameter λ, and then these solutions are terminated at λ=λc. The rise of the melting parameter Me from 0 to 2 contributes to enhance 109.63% of the local Nusselt number Rex-1/2Nux and 3.30% of the skin friction coefficient Rex1/2Cf. Contrarily, the values of Rex-1/2Nux and Rex1/2Cf decline by 25.04% and 5.58%, respectively, as the magnetic parameter Mg increases from 0 to 0.3. Additionally, Al₂O₃-Cu/water has the highest values of Rex1/2Cf and the lowest values of Rex-1/2Nux. Lastly, it is found that the first solution is physically stable as time evolves.

This paper considers the MHD stagnation point flow of a hybrid nanofluid over a shrinking surface with the melting phenomenon effects. Most importantly, it is shown that there exist dual solutions within a specific range of the physical parameters. Besides, the temporal stability of the solutions is also reported in this study. The finding can contribute to foresee the flow and thermal behaviours in industrial applications. Also, the suitable values of parameters can be determined to avoid misjudgement in flow and heat transfer analysis.

Indonesia has the largest Muslim population in the world and represents a significant global-market opportunity for halal food producers. Surprisingly, halal-food consumption in Indonesia remains under-researched. Thus, this study aims to investigate the factors influencing consumers’ halal-food consumption, using an extended theory of planned behaviour (TPB) model.

Data were collected through a self-administered questionnaire distributed among 418 consumers in Surabaya, Indonesia. Multiple regression analysis was used to describe the TPB relationship and halal-food consumption.

This study successfully extended the TPB to include additional predictors: perceived awareness, habit, religious self-identity (RSI), moral obligations and trust to determine consumers’ intention in halal-food consumption. Attitudes, RSI and moral obligations were significant predictors of intention to consume halal food.

The findings can be used by the government and food producers to target specific factors, especially positive attitudes, RSI and moral obligations. Indonesia Ulama Council (Majelis Ulama Indonesia), the food industry and the media play a critical role in sustaining consumers’ positive attitude towards halal-food consumption. It is critical for food manufacturers to tailor their marketing strategies and consider promoting Islamic dietary rules when promoting their food products.

To the best of the authors’ knowledge, this study is one of the first attempts to investigate the determinants of halal-food consumption, using an extended TPB in Indonesia.

The need for seeking alternate materials with increased performance in the field of composites revived this research, to prepare and evaluate the mechanical properties of e-glass and aloe vera fiber-reinforced with polyester and epoxy resin matrices.

The composites are prepared by hand layup method using E-glass and aloe vera fibers with length 5-6 mm. The resin used in the preparation of composites was epoxy and polyester. Fiber-reinforced composites were synthesized at 18:82 fiber–resin weight percentages. Samples prepared were tested to evaluate its mechanical and physical properties, such as tensile strength, flexural strength, impact strength, hardness and scanning electron microscope (SEM).

SEM analysis revealed the morphological features. E-glass fiber-reinforced epoxy composite exhibited better mechanical properties than other composite samples. The cross-linking density of monomers of the epoxy resin and addition of the short chopped E-glass fibers enhanced the properties of E-glass epoxy fiber-reinforced composite.

This research work enlists the properties of e-glass and aloe vera fiber-reinforced with polyester and epoxy resin matrices which has not been attempted so far.

This paper aims to examine some issues in IFRS9 with regards to classification and measurement of Islamic financial assets. In addition, the paper discusses the Shariah concerns on the use of fair value to measure financial assets.

This paper adopts qualitative method via the study of documents and textual analysis of Shariah opinions of scholars and relevant accounting standards.

The paper found that the classification and measurement of equity-based Islamic financial assets do not fit into the “default” classification category of amortised cost, as the future cash flow receivable does not constitute solely the payment of principal and interest (fixed rate payment). With regards to fair value measurement, Shariah concern arises during the adoption of fair value at Level 2 (reference of asset values from input other than quoted prices in active markets) and Level 3 (use of discounted cash flow method to arrive to asset valuation) because of the existence of in uncertainty or gharar as compared to Level 1 (fair value referred to quoted prices of similar assets).

Findings of the paper provide a starting point for a debate and extensive research on issues related to classification and measurement of Islamic financial assets and the use of fair value as a method of subsequent revaluation of Islamic financial assets. The Shariah analysis in the paper is useful for International Accounting Standard Board to engage with Islamic financial institutions and local accounting standard setters to reflect the unique nature of Shariah-compliant financial instruments. The paper serves as a basis to devise technical solutions to address accounting and reporting issues of Islamic financial instruments.

The paper offers Shariah analysis on the issue of classification, measurement and impairment model for Islamic financial assets. The paper is considered as the first paper that examines areas of possible tensions when applying IFRS9 to the accounting of Islamic financial assets. In addition, the paper has contributed to the literature in Islamic accounting and auditing.