FINANCE: THEORY AND PRACTICE  Vol. 29, No. 4’2025  FINANCETP .FA.Ru 88ORIGINAL PAPER DOI: 10.26794/2587-5671-2025-29-4-88-99 JEL G30, G32, M14, Q56, C33 Environmental, Social, and Governance (ESG) Practices and Their Financial Implications: A Study of Indonesia and Malaysia Capital Markets u. S. Al Azizaha, r. haronb a Universitas Muhammadi

Background: Eugenol, an important active ingredient in essential oils, effectively inhibits food-borne pathogens but is hindered by its high volatility. Pickering emulsion provides a suitable method to encapsulate, protect and enhance the absorption of these biologically active food components. This study investigated the encapsulation of different

Introduction: Breast milk is universally acknowledged as the optimal source of infant nutrition, providing complete nourishment during the early months of life. In Malaysia, the Ministry of Health has targeted a 70% rate of exclusive breastfeeding for the first six months of life by 2025. However, many mothers encounter difficulties in breastfeedin

The research examines Dr. Taha Jaber Al-Alwani's significant contributions to modern Islamic thought, focusing on his innovative perspective on the concept of the "Ummah" (community) and its connection to rebuilding. The study explores his cognitive background, ideological foundations, and reviews of key debates in Islamic and Arab thin

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This study explores developing and implementing the Qarḍ Taysīr financing model as a sustainable and socially responsible solution within Islamic banks. Rooted in Sharīʿah principles, the Qarḍ Taysīr model provides interest-free loans aimed at empowering underserved communities and supporting small businesses. The research combines a rev

This study examines the mediating role of Shariah compliance in the acceptance of Islamic credit cards (ICCs) among customers in Malaysia. The primary objective is to assess how customer knowledge, perceived financial cost, and perceived advantage influence the acceptance of ICCs, and whether these relationships are mediated by perceptions of Shari

Leadership is a fundamental and universal human task, necessary for collective organisation, innovation, and achievement in all cultures. This research explores the multidimensional nature of leadership, beginning with its broad definition as a crucial component in human growth. It presents the concept of value-driven leadership and emphasises its

Background/Objectives: Artificial intelligence (AI) is revolutionising healthcare for people with disabilities, including those with autism spectrum disorder (ASD), in the era of advanced technology. This work explicitly addresses the challenges posed by inconsistent data from various sources by developing and evaluating a robust deep ensemble lear

This paper presents a study on the cultural manifestation of foreign children's cartoon programmes made available for viewing in the Middle East, focusing specifically on verbal cultural references that may conflict with the values of the Arab audience. While prior research explored general cultural aspects in audio-visual media, limited attent