Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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This Author published in this journals
All Journal Journal of Islamic Monetary Economics and Finance
Hanudin Amin
Universiti Malaysia Sabah, Malaysia
Economics, Econometrics & Finance

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A Framework of Zakat on Digital Assets in Malaysia: Perspectives of Millennials Hanudin Amin
Journal of Islamic Monetary Economics and Finance Vol. 12 No. 2 (2026)
Publisher : Bank Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21098/jimf.v12i2.3242

Abstract

This study examines the key factors influencing the acceptance of zakat on digital assets in Malaysia. It employs a modified Attitude-Social Influence-Efficacy (ASE) model and makes use of SmartPLS 4.0 to investigate the acceptance of zakat on digital assets among 440 millennial zakat payers. All factors derived from the ASE and the perceived fatwa legitimacy demonstrate significant relationships with such acceptance. Our findings have practical implications. For example, zakat institutions can enhance zakat on digital assets and utilization by applying key concepts from the ASE model and considering the importance of fatwa legitimacy.
New Dimensions of Islamic Theory of Ethical Behaviour: An Empirical Investigation Hanudin Amin
Journal of Islamic Monetary Economics and Finance Vol. 11 No. 3 (2025)
Publisher : Bank Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21098/jimf.v11i3.2307

Abstract

This study examines factors that explain ethical behaviours of young lecturers in two Malaysian universities.  To this end, we develop an Islamic theory of ethical behaviour (ITEB) incorporating piety, vicegerency, accountability, ethical behaviour and religious satisfaction as key factors, the measurements of which are validated by Shariah scholars, and apply the theory to a sample of 496 young lecturers.  Employing Partial Least Squares – Structural Equation Modelling (PLS-SEM) with SmartPLS4.0 software, we reach the conclusion that all ITEB factors are significantly related to the ethical behaviour. Among them, vicegerency is likely the strongest driver of ethical behaviour, followed by accountability and piety. Ethical behaviour and religious satisfaction are also significantly related.  This study offers the ITEB as a meaningful framework for upstanding ethical conducts through the lens of young lecturers. Acknowledgment This write-up is funded by Islamic Economics Research and Innovation Fund (IERIF) 2024, INCEIF University, ISRA Research Management Centre (ISRARMC/IERIF/AWARD/2024/BATCH 1/63), Malaysia.
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