Hakimah Yaacob is an Associate Professor at the Faculty of Islamic Economics and Finance, University Islam Sultan Sharif Ali (UNISSA), Brunei Darussalam. Razali Mat Zin is a Professor at the Faculty of Islamic Economics and Finance, University Islam Sultan Sharif Ali (UNISSA), Brunei Darussalam. Qaisar Ali is a lecturer at the School of Business and Management, Bandung Institute of Technology, Indonesia.