“…Cheong (2021) identified the challenges companies faced in situations with risk uncertainty. In this situation, the paradigm helps companies to minimise risks through idiosyncratic risk and strengthen resilience, (ii) classification refers to a set of shariah compliance effects towards firm behaviours (Abdul Hasim et al, 2019;Ahmad et al, 2020;Ahmed & Farooq, 2018;Akguc & Al Rahahleh, 2018;Akinsomi et al, 2014;Azmat et al, 2016;Dali Nuradli Ridzwan Shah Bin et al, 2008;Farooq & Alahkam, 2016;Hussain et al, 2020;Pepis & de Jong, 2019;Rahayati et al, 2020;Satt et al, 2020;Sulaiman et al, 2020), (iii) a set of consumers' behaviour towards the compliance concept in a firm. Htay and Salman (2013) emphasised that shariah compliance in a company functions as a value provider, where Islamic financial institutions should consider shariah values.…”