PurposeThis research aims to examine and compare differences in waṣiyyah wājibah (obligatory bequest) (WW) practices in Malaysia and Indonesia.Design/methodology/approachThis is an exploratory qualitative research, employing a thematic analysis approach. Six Muslim Wills (State) Enactments [Enakmen Wasiat Orang Islam (Negeri)] in Malaysia, Islamic Law Compilation (Kompilasi Hukum Islam) in Indonesia, two fatwas (ruling in religious matters) and one court case from each country are analysed. Data is collected from official government websites and other reliable search engines.FindingsFirst, the findings show that the WW practice in both countries is similar regarding the quantum of the beneficiaries' entitlement. However, the practice varies between both countries in terms of the types of beneficiaries and how the bequest is distributed. Second, this study shows the potential of WW as an estate planning instrument to complement the existing instruments in each country, especially when addressing family members who are not entitled to succeed by farāʾiḍ (Islamic inheritance law).Practical implicationsThe provision of relevant laws and regulations regarding WW needs to be formulated to guarantee the well-being of dependants. The differences in practice between the two countries can be a guideline to expand the WW scope and context to other Muslim countries.Originality/valueThis study is the first attempt to compare WW between two Muslim-majority countries focusing on relevant laws, court cases and regulations.

This article aims to examine the effect of acceptance factors on the quality of e-learning systems among HEI students in Malaysia to meet the needs of teaching and learning in line with developed countries. This study is beneficial to the world of Education, especially at the level of Higher Education Institutions that make the e-learning system one of the main mediums in the teaching and learning system. This study uses a quantitative approach through a cross-sectional survey method. The findings of the study show the perception of ease of use (β=0.342, p<.05; technical support (β=0.260, p<.05); lecturer characteristics (β=0.203, p<.05) and the perception of usefulness (β=0.181, p<.05) has a positive effect on the quality of the e-learning system. This proves that the acceptance factors influence the quality of the e-learning system among HEI students in Malaysia. The advancement and use of this technology is important to enable the country to keep pace with the country-developed countries and can produce highly knowledgeable human capital to contribute to progress in the country's education and socio-economic systems.

The critique on the failure of Islamic organizations to represent the Islamic nature has been pointed towards employees’ competency in understanding the Islamic concept. Hence, this study seeks to delve into the understanding of the employee in Islamic organizations regarding the concept, implementation and challenges in such organizations by employing the qualitative method. The study involves three Islamic organizations namely Islamic Banking, Takaful and Islamic Property Management Company located in three states of the East Coast of Peninsular Malaysia i.e. Kelantan, Terengganu and Pahang. Managerial employees from the three organizations were interviewed and the outcomes were triangulated with the experts. The findings show understanding among managerial employees in Islamic organizations is appropriate but there are still more that need to be improved.