The paper presented a study on factors influencing the consumer behavior among Saudi women pertaining to online purchase. Hence, this study is conducted to gain a comprehensive knowledge and understanding on the possible factors behind the virtual business transaction. This study involves 34 Saudi women representing diverse background ranging from 18 to 35 years old. The interview survey consists of an open-ended question and analyzed through theme analysis procedure. The study yields interesting findings with both trust (45%) and risk (40%) are found to be the outstanding factors compared to others that affect consumer decision making. Finally, the paper highlights on the recommendation for future research related to online purchase that can be carried out by other researchers.

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In such a large road transportation system, human factor plays a very significant role in ensuring a desirable balance between transport demand and safe operations. This paper presents a systemic analysis of three safety items, namely seatbelt for adult car occupants, child safety seats (CSS) for young occupants and helmet for motorcyclists, of which the success level is highly reliant on the road users' willingness to utilise them according to the recommended and proper usage. In a temporal view of road crashes, these safety items were part of 'during-crash' passive safety components i.e. to provide protection during the crash impact phase. This analysis includes the safety items benefits and issues, related road safety strategic programmes, current legal framework, and local research findings based on observational studies. The use of both helmet and seatbelt was mandatory but the move has so far produced mixed results. Meanwhile, CSS usage and acceptance are on the rise, although still at a nascent stage. This situation can be considered as 'below satisfactory compliance level', hence a more inclusive solution is needed, including the introduction of technology, to influence or compel road users to wear such safety items while on the road.

Purpose The purpose of this paper looks into how the Islamic legal maxims (ILM) could provide a basis for Sharīʿah audit practices in assisting the institution’s managerial practice to achieve Maqasid al Shari’ah (MS). Design/methodology/approach The findings of the study recorded in this paper are based on a single case study selected from a preliminary study. The qualitative approach was used, where two phases of a semi-structured interview were conducted on the targeted participants in their natural settings. Findings It was found that with the implementation of Sharīʿah audit practices, ILM supports the achievement of MS by Islamic banks. With this, the income generated by these banking institutions is halal, and all business transactions and operations will not violate the Sharīʿah principles. Furthermore, the ILM includes principles such as “certainty is not overruled by doubt,” “matters determined according to intentions,” “the norm in transactions is that of permissibility,” “harm must be eliminated” and “judgment is to be based on knowledge and understanding.” Social implications The findings of this study have provided valuable information that would lead Muslim auditors to exhibit a strong character while abiding by Islamic principles. Originality/value MS is strongly recommended in Islamic banking institutions because of the significant relationship between MS and the objectives of business transactions where wealth must be protected in the prevention of incoming hardships occurring in society. Moreover, this paper focuses on the application of ILM in the Sharīʿah audit practices as a part of the Sharīʿah governance in Islamic banks.

Based on the previous studies on issues concerning visual artwork, many suggested an improvement has to be made on the Guidelines about Visual Art from the Islamic Perspectives (1987). Referring to the guideline, the process of producing visual artwork deals with the visual subject and the style of presenting the visual form. As a reference in producing Shariah compliant visual artwork, the guideline should be improved based on the evolving of the contemporary art. This paper aims to explore the needs of study on visual art from the perspectives of Islamic Shariah base on the contemporary development in the art scene. Given this gap, this study attempts to discuss the literature review for compiling the preliminary view point on the guideline status quo. The result shows that there are deficiencies in the guideline in terms of visual subject, visual form and visual content discussion. It is hoped that this study will pave the way to new frontier in the Contemporary Visual Art based on Islamic Shariah which has a huge contribution to the sustainability of national art. Result of this study can become a literature for those researchers who are intent to discover on this topic. Recommendation was given for further investigation into a refinement the guideline base on the contemporary art development through the qualitative research.

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Shariah audit is an essential key function to ensure Shariah compliance in Islamic banking institutions. Shariah audit complements existing functions of conventional internal audit, which is lacking in providing adequate assurance on Shariah compliance. Hence, there is a need to incorporate Shariah audit function to existing corporate governance framework of Islamic banks (IB). However, there is not much guidance that auditors could refer to in order to perform comprehensive Shariah audit procedure. The current study intends to provide in-depth explanation on the process of internal Shariah audit, particularly on the planning, execution and reporting, also follow up phases. If focuses on the application of risk-based internal audit (RBIA) approach in the practices. The study adopts a qualitative approach of single case study in an attempt to achieve its objectives. By providing detailed explanation on practices of internal Shariah audit in Islamic banks, findings are expected to contribute in supplying valuable in-depth information for Islamic banks, as well as other Islamic institutions. This information is especially important for in strategizing internal Shariah audit practices as an important control and monitoring strategy in their business operation.