https://e-ilami.unissa.edu.bn:8443/handle/20.500.14275/2163 2026-04-04T02:43:40Z 2026-04-04T02:43:40Z Adama Conateh https://e-ilami.unissa.edu.bn:8443/handle/20.500.14275/5050 2023-04-18T00:31:10Z 2022-01-01T00:00:00Z

Collection of Zakat in The Gambia: Issues and Challenges Adama Conateh The Gambia is a small country in West Africa with the current population of about 2,173,071 of which Islam is the majority religion of the country with around 95% of the population as Muslims and is a characteristic by its coexistence with other religions. The objectives of the study are to examine the status of zakat management, factors affecting the collection of zakat, and implications to improve the zakat management in Gambia. Zakat is one of the most significant aspects in Islamic economics as it is one of fundamental pillars of Islam. It has a direct influence on the socio-economic circumstances of the poor and needy in Muslim communities paying zakat is extremely significant and is a responsibility and duty that has to be carried out by eligible and affluent Muslims. The study employs a cross section survey design which is concerned with how variables are associated and methodology of the study was a quantitative approach with a survey questionnaire. The total population of the study is 150 businessmen who are eligible to pay zakat. According to the outcome results on the status of zakat on issues and challenges, the findings revealed the significance and the relevance of conducting such a study on zakat payers among the business people in the Gambia. The study recommends that policymakers of the country and other institutes of zakat should perform a more effective and stronger role in enlightening and educating the public concerning paying zakat and management issues, which will add further to existing literature on zakat compliance and contribution to knowledge.

2022-01-01T00:00:00Z Makhtar Hj Abdullah https://e-ilami.unissa.edu.bn:8443/handle/20.500.14275/4929 2023-02-23T00:31:22Z 2022-01-01T00:00:00Z

Conversion from Conventional Bank to Islamic Bank: Issues on Banking Operational Process Makhtar Hj Abdullah Conversion of conventional banks to Islamic banks started in the financial industry of a few countries in the 1990s. Each conversion went through their own method suiting their environment, ecosystem and having their own success story. References are limited, and some achievements are not openly shared with the industry for guidance. The guidelines from regulators and standard-setting bodies such as Basel and AAOIFI are also limited and insufficient. Furthermore, Shari’ah scholars are not equipped with the exposure, training and Shari’ah references to assist the industry. The expectation from stakeholders is for the converted institution to comply with all the elements at all stages of conversion until completion. Operational issues are not limited to products, corporate governance, legal, accounting and Shari’ah only. Conversion from conventional to Islamic operation is not as easy as changing terminology, basic documentation, and governance. The converted institution will have to comply end to end, either by stages or a total, sudden transformation. This research will highlight issues related to the banking operational process from the abovementioned perspectives. The findings will assist interested stakeholders to be aware of the operational issues and approach their conversion initiative with more realistic expectations. This research will also serve as the raw checklist for references in conversion initiatives. The sequence to be discussed should not be considered as the absolute checklist but, rather, the minimum components for addressing individual basic needs, circumstances, jurisdictions and stakeholders’ wishes. The proposed steps are also important elements that one must consider tabling as process components where detailed guidelines are not available.

2022-01-01T00:00:00Z Azimulhakim bin Haji Saman https://e-ilami.unissa.edu.bn:8443/handle/20.500.14275/4123 2023-01-01T14:39:35Z 2020-01-01T00:00:00Z

Analisis Penggunaan Perbankan Internet dalam Kalangan Pengguna di Negara Brunei Darussalam Azimulhakim bin Haji Saman Internet banking has become a technological innovation that is revolutionizing the banking revolution globally. The objectives of this study were to find out the level of consumer knowledge in internet banking, the factors that are influencing and inhibiting consumers in the usage of internet banking and the demographic factors that influence the use of internet banking. This study used a quantitative method which is non-probability sampling conducted on 127 study samples. The results of the study showed that there is a significant impact on the level of consumer knowledge in internet banking uses and the mean average analysis of consumer knowledge level is high. This study also found that five factors that influence users in the uses of internet banking are the factors of ease of use, usefulness, risks, trust and privacy & security. The analysis of this study also found that as many as seven reasons why consumers do not want to use internet banking namely security issues, advantages of interpersonal relationships, the existence of alternative methods besides internet banking, difficulties in accessibility, lack of knowledge in internet banking, complexity of internet banking applications and trust issues. This study found no significant effect of demographics on internet banking usage in Brunei. Implications from the findings of this study provide a positive contribution to the Bank to increase consumer awareness and usage of internet banking in Brunei Darussalam.

2020-01-01T00:00:00Z Yuni Yusrina binti Haji Hussin https://e-ilami.unissa.edu.bn:8443/handle/20.500.14275/4113 2023-01-01T14:42:51Z 2013-01-01T00:00:00Z

E-Commerce in Islamic Transactions: Perspectives and Issues in Brunei Darussalam Yuni Yusrina binti Haji Hussin This study aimed to identifying the views of E-commerce in Islamic transaction and to understanding how Islamic contract be used in the E-commerce transactions. Instead of that, to examine the concept of E-commerce in Islamic perspective on the perspectives and issues occurs in Brunei Darussalam. The study also aims to identify and analyze the extent of people’s knowledge among Bruneian people especially the Muslims, practice Ecommerce in Islamic perspective and Shari'a law. The research use inductive approach and analysis to achieve the objectives of this study. Survey method used as a method of study. A total of 850 out of 1000 respondents from Brunei Darussalam's population living in four districts namely Brunei-Muara District, Tutong, Belait and Temburong districts participated in this study. Data were collected using a questionnaire. Data were analyzed using SPSS for Windows 16.0. The items are related to the background of the respondents would use the percentage and frequency analysis. While the value mean and standard deviation analysis were used to analyze the items related to E-commerce, Islamic transactions and relationships between E-commerce and Islamic transaction. The analysis of the respondents about E-commerce is 2.83, which shows the level is low and the value mean of the respondents about Islamic transaction is 2.22, which shows the value mean in the medium level. While the analysis of the respondents about the relationships between E-commerce and Islamic transaction is 2.51, which shows the level of value mean is low.

2013-01-01T00:00:00Z