Claim Missing Document
Check
Articles

Found 4 Documents
Search

Engagement and Awareness of Islamic Banking Customers: Exploring an African Context Moosa, Riyad
International Journal of Islamic Khazanah Vol. 13 No. 1 (2023): IJIK
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ijik.v13i1.23604

Abstract

The Islamic banking industry is a niche market within the South African banking industry. Information is needed on the profile of customers and their level of awareness concerning activities at Islamic banks. Thus, this study aims to identify the banking engagements and CSR awareness levels of Islamic bank customers in South Africa. This study involved 163 respondents in South Africa selected using non-probability sampling. Meanwhile, the data were collected using a questionnaire. The collected data were then analyzed using descriptive statistics. The results indicate that respondents seek Islamic banking for them, have a long-standing relationship with the Islamic bank, and mainly use saving, current, and investment accounts. The findings also show that respondents should be aware of the CSR activities undertaken by the Islamic banks, and they could have engaged in CSR activities more regularly. Thus, the Islamic bank management is encouraged to proactively make their Sharia-compliant offerings and CSR activities visible.
The Role of the Internal Audit Function in Detecting and Preventing Fraud at a South African Municipality Mbetha, Sphokazi; Moosa, Riyad
AFEBI Management and Business Review Vol. 9 No. 1 (2024): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to understand the role of the IAF in detecting and preventing fraud at a South African municipality in Gauteng. This study employed a qualitative approach based on the interpretivism paradigm, utilising a single case study. Participants were selected through purposive sampling, and the data were analysed using inductive analysis. The study found nine roles required by the municipality of their IAF for fraud detection and prevention. Seven of these roles align with the requirements of the standards, which means there is no expectation gap between the needs of the municipality and the standards. These roles are: 1) identification of fraud risks, 2) providing recommendations to management, 3) conducting fraud awareness sessions, 4) reporting to the audit committee, 5) evaluating internal controls, 6) exercising due professional care, and 7) planning for annual audits. In addition, two roles required by the municipality were found to contravene the requirements of the standards, namely 1) designing fraud detection and prevention controls and 2) conducting fraud investigations. These two roles indicate that there is an expectation gap. This study provided several recommendations to management and the municipality's accounting officer to reduce the expectation gap.
Islamic finance education for university students: a scoping review of the Scopus database Moosa, Riyad; Haji, Ahmed Mohammadali
Journal of Education and Learning (EduLearn) Vol 20, No 1: February 2026
Publisher : Intelektual Pustaka Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/edulearn.v20i1.22133

Abstract

Universities must catch up in providing the Islamic financial services industry (IFSI) with a trained and competent workforce. The discrepancy between university offerings and the IFSI’s needs highlights a research gap in this field. To address this gap, we scoped the academic literature in the Scopus database on higher education for the IFSI involving university students. The research question guiding this scoping review was: what is known about Islamic finance education for university students in higher education literature? The findings of this study map the scope of research in this area, including the various research themes explored within this domain. For instance, a maximum of 15 articles were identified in line with the research question, covering four themes: talent development in Islamic banking education, curriculum and education quality, student career aspirations and intentions, and e-learning and technology in education. Most studies were conducted in Malaysia, and similarly, most studies utilized a quantitative approach based on surveys. Finally, research gaps are identified for further exploration based on the themes identified in the study.
Yurisprudensi Ulama Klasik Dalam Putusan Akad Murabahah di Pengadilan Agama Dari Tahun 2014-2024 Moosa, Riyad; Septiarti, Mela; Fauzi, Muhammad; Mursal, Mursal
ASAS Vol. 17 No. 02 (2025): Asas, Vol. 17, No. 02 Desember 2025
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/

Abstract

The rapid development of Islamic banking in Indonesia has rendered murabahah contracts the most dominant financing scheme; however, their implementation has frequently generated legal disputes adjudicated by the Religious Courts, particularly those concerning default, the determination of profit margins, the application of penalty clauses, and the execution of collateral auctions. This study aims to examine the patterns of murabahah dispute resolution by the Religious Courts in Indonesia during the 2014–2024 period by analyzing the application of classical Islamic jurisprudence (fiqh) and ushul fiqh principles in judicial reasoning. Employing a normative–empirical approach, this research applies content analysis to 62 court decisions obtained from official sources using the keyword “murabahah.” The findings indicate that default-related disputes constitute the most dominant category, accounting for 41 decisions. In their legal reasoning, judges refer to the Compilation of Sharia Economic Law (KHES) and classical fiqh principles, particularly the prohibition of riba in assessing the legitimacy of profit margins and penalties, the principle of justice (al-‘adl) in balancing the rights and obligations of the parties, and the concept of maslahah in evaluating the implications of judicial decisions for the interests of the parties and the stability of Islamic banking. Nevertheless, the study identifies inconsistencies in judicial decisions arising from divergent judicial interpretations. Therefore, this study recommends strengthening judges’ understanding of fiqh mu‘amalah, harmonizing legal interpretations, and enhancing contractual transparency to reinforce legal certainty in Islamic banking practices in Indonesia.