Despite commendable growth of Islamic banking on a macro level, impaired financing is an issue among Islamic banks at the micro level. The 2008 Global Financial Crisis shows large credit risk was largely attributable to staff inefficiency. This study investigates the moderating effect of staff efficiency on determinants of credit risk or impaired financing of sixteen Islamic banks in Malaysia over the 2005-2013 periods. The determinants include new variables such as political stability index and corruption index besides GDP, inflation, finance to deposit, loan loss provisions, liquidity, capital, net interest margin, profitability, loan growth and net charge offs. The study highlights new findings where impaired financing reduced with higher political stability index and corruption index. Loan loss provision has significant positive whilst loan growth has negative impact on impaired financing. Staff efficiency significantly moderates the impaired financing relationship with capital ratio, profitability and loan growth. This relationship yields model fit of 0.889. The results support Resourced - based Theory and provide statistical evidence of the importance of staff efficiency in managing banks’ credit risk. None of the external factors had significant influence on impaired financing, which statistically proved that the profit and loss sharing concept of Islamic banking provides effective tool to mitigate external risks.

Purpose-The Objective of this study is to investigate the moderating role of Intellectual Capital between the relationship of Bank internal factor and Credit Risk in Islamic banks of Pakistan. Design/Methodology-Panel data are obtained from annual reports of 4 Islamic banks of Pakistan from the period 2006 to 2017. These are analyzed using hierarchical regression techniques, via Eviews 9 software. Findings-The results showed that intellectual capital significantly moderates the relationship of bank internal variable and credit risk in Islamic banks in Pakistan. Practical Implications-The study found that Intellectual Capital is a very important driver for credit risk. The investment in Intellectual Capital may lower the credit risk which will further help in the growth and sustainability of the bank and hence the growth in the economy. The results of the study will be useful for bank management, policy maker, and regulator and academia for future research.

Quality management system (QMS) ISO 9000 is a major contribution to achieving local and global competition in the industry. Applying the principles of quality management system and adoption of risk management strategies can help the organization sustainablein their business. Moreover, identifying at early stage thepotential risk can have consequentialresultssuch as eliminatingdefects, reducing cost, meetingcustomer satisfaction and also promotingorganization sustainability. In this study, a modelthathas tendency on how the risk management in the new revision of quality management system (QMS) ISO 9001:2015 can influencethe organizational performanceis conceptually proposed.

Objective – Contractors’ All Risks (CAR) Takaful is completely different from CAR conventional insurance. CAR conventional insurance involves elements of usury (riba), gambling (maysir) and uncertainty (gharar) in their resources and operations which is prohibited by Shari’ah. This paper aims to investigate the relationship between attitude, awareness, understanding, religiosity, subjective norm, service quality and role of agents with contractor’s intention in choosing CAR Takaful products based on theory of planned behaviour (TPB). In addition, this paper aims to address the most influential factors that affect contractor’s intention in choosing CAR Takaful products.  Design/methodology – Using primary data collection method, 421 questionnaires were distributed to target respondents comprising Bumiputera contractors in Malaysia except for Sabah and Sarawak, who are registered with CIDB from grade G1 to grade G7 and also a member of Persatuan Kontraktor Melayu Malaysia (PKMM). The data were analysed using Statistical Package for the Social Sciences (SPSS) software version 25.  Results – This study's results reveal a significant relationship between attitude, awareness, understanding, religiosity, subjective norm, service quality, and role of agents with contractor’s intention in choosing CAR Takaful product. In addition, this research also verifies that attitude is the most important factor that affects contractor’s intention in choosing CAR Takaful products. Contribution – This paper will bring significant benefits to the Takaful operators and Takaful agents in Malaysia to formulate additional strategies, policies and service quality to attract Bumiputera contractors to choose CAR Takaful product.