57 articles in this issue
Wan Roshidah Fadzim,Mukhriz Izraf Azman Aziz,Siti Hadijah Che Mat,Selamah Maamor
In Malaysia, cocoa production is characterized by several problems that lead to low productivity. The low productivity is evident from the continuous drop in cocoa production since 2001 despite efforts from governing bodies to boost output. Thi... see more
Arpah Abu Bakar,Shamzaeffa Samsudin
Private health insurance has become an important health care financing mechanism. Generally, individuals purchase private health insurance to access private facilities. There is also evidence that individuals prefer private health care facilities due to p... see more
Gazi Mohammed Nurul Islam,Jamal Ali,Saifoul Zamhuri,K. Kuperan Viswanathan,Hussin Abdullah
This paper examines the economic and environmental impacts of fisheries subsidies on the small scale fisheries in Malaysia. The data for this study was obtained from interviews with 246 fishers from Kedah, Terengganu and Selangor states using a structured... see more
Rozlin Zainal,Teoh Chai Teng,Sulzakimin Mohamed
It was expected that construction capital costs and housing property prices will increase following the implementation of GST in Malaysia on 1 April 2015. Therefore, this study examines the impact of GST on the construction capital costs and its influence... see more
Shamzaeffa Samsudin,Arpah Abu-Bakar,Angappan Regupathi,Syed Mohamed Aljunid
This paper examined the effect of health insurance ownership on hospitalization within the context of Malaysia. The study utilized the data from Malaysia National Health and Morbidity Survey III (2006) and 14,234 respondents were selected for this purpose... see more
Azura Mohd Noor,Ram Al Jaffri Saad
Zakah contribution to Muslim socio-economic development could not be denied by any parties. This development could be improved through incremental of zakah fund. However, the zakah collection including zakah on income is still found to be unsatisfactory d... see more
Siti Hafizah Abdul Rahim,Rosemaliza Abdul Rashid,Abu Bakar Hamed
This study aims todevelop the constructs in order to test the validity and reliablity of Islamic financial literacy and its determinants such as hopelessness, religiosity and financial satisfaction. The development of validated constructs for Islami... see more
Hasyeilla Abd Mutalib,Selamah Maamor
The purpose of this study is to explore the challenges faced by the institutional mutawalli to achieve the utilisation of waqf property in their management practices. A qualitative method using purposive sampling with formal and semi-structured interview ... see more
Saidatunur Fauzi Saidin,Mazrah Malek,Daing Nasir Ibrahim,Phua Lian Kee
The occurrence of deviation between annual and cumulative quarterly accounts has been postulated as a signal of low reliability in quarterly accounts. This study examines whether the earnings deviation is more related to misstatements rather than the occu... see more
Aluisius Hery Pratono,Ruswiati Surya Saputra,Jatie K. Pudjibudojo
This study aims to contribute to the social capital theory through examining the direct impact of social capital and moderating impact of marketing capability on firm performance. This study proposes a structural equation model and tests the hypothe... see more
Zaharaddeen Salisu Maigoshi,Rohaida Abdul Latif,Hasnah Kamardin
This study was conducted on the related party transaction and earnings management. Agency theory provides that managers may engage into self-enrichment transactions to maximize their benefits at the detriment of the shareholders of the firm. Though, manag... see more
Asmah Laili Yeon,Mohammad Azam Hussain,Azlin Namili Ramli
The Government of Malaysia established the 1 Malaysia Pension Scheme (SP1M) in 2010 and recognizes the importance of savings from an early age to ensure sufficient savings after retirement. After five years been introduced to the public, it is significanc... see more
Azilah Kasim,Levent Altinay
This is a preliminary analysis on the influence of organizational learning and market conditions on the relationships between entrepreneurial orientation and growth of small and medium size hotels in Peninsular Malaysia. Responses from 254 hotel managers/... see more
Azilah Kasim,Hisham Dzakiria
This paper looks at the effect of macro-environment context on small and medium size hotels’ predisposition to adopt strategic orientation using a qualitative approach in its research methodology. Specifically it is based on in-depth interviews of fifteen... see more
Hafizah Zainal,Azizi Abu Bakar,Ram Al Jaffri Saad
Zakat is one of the five basic pillars in Islam and it is obligatory to all Muslims. Zakat is a system that can alleviate poverty in order to decrease the gap among rich and poor. If zakat can be managed effectively, the collection of zakat can be maximiz... see more
Shamharir Abidin,Ishaku Vandi Ishaya,Mohamad Naimi M-Nor
The purpose of this study is to examine the association between corporate governance and the propensity of auditor switching. In particular, the study seeks to investigate whether board independence and Chairman-CEO duality, influence the auditor-client r... see more
Mohd Haniff Jedin,Norsafinas Md Saad
Research on the relationship engagement in Mergers and Acquisitions (M&As) is still unclear although this phenomenon has been explored in the global multi-business environment. Existing researches did not clearly demonstrate the importance of the relation... see more
Shazida Jan Mohd Khan,Nur Syamilah Md. Noor,Abdul Rahim Anuar
This study aims to look on the role of government policy, infrastructure, and business support facility towards the performance of youth entrepreneurs involved in micro SMEs in Malaysia. Entrepreneurship development calls for support from various quarters... see more
A. Q. Adeleke,A. Y. Bahaudin,A. M. Kamaruddeen
While certain organizational internal and external factors have been found to influence construction risk management among the construction companies. The influence of the organizational factors such as effective communication, team competency with skills... see more
Mohamad Zulkurnai Ghazali,Ram Al Jaffri Saad,Muhammad Syahir Abdul Wahab
This paper aims to propose a research conceptual framework for examining trust towards zakat institution amongst Moslem business owners. An extensive literature review method was utilized to identify and analyze the relevant literatures in order to propos... see more
Aidi Ahmi,Siti Zabedah Saidin,Akilah Abdullah,Ayoib Che Ahmad,Noor Azizi Ismail
The objective of this paper is to discuss the level of information technology (IT) adoption by internal audit unit (IAU) in Malaysian public sector, the types of the IT applications implemented and the purposes of its implementation. In recent years, inte... see more
Siti Hadijah Che Mat,Mukaramah Harun,Nor’Aznin Abu Bakar
Colleting the data through a survey in the Northern region of Malaysia; Kedah, Perlis, Penang and Perak, this study investigates intergenerational social mobility in Malaysia. We measure and analyzed the factors that influence social-economic mobili... see more
The determinants technical efficiency among smallholder cocoa farmers has been well studied in agricultural literature. Among the factors identified are the demographic characteristics that affect farmers’ decision-making process and the ability of farmer... see more
Abdul Rahim Anuar,Wan Nurmahfuzah Jannah Wan Mansor,Badariah Haji Din
The purpose of this study was to determine the skill mismatch faced by small-sized enterprises (SSEs) in Malaysia. The respondents were 242 human resource managers from selected SSEs in Malaysia. All variables showed a positive relationship towards skill ... see more
Muhammad Umar Kibiya,Ayoib Che-Ahmad,Noor Afza Amran
This study investigates the characteristics of audit committee and its effect on the quality of financial reporting of Nigerian listed firms. We employed multivariate regression as a tool for analysis. The sample for the study was 101 firm-years longitudi... see more
Mohd Yussoff Ibrahim,Ayoib Che Ahmad,Satirenjit Kaur Johl,Haseeb Ur Rahman
Most of the corporate demises evidenced poor quality of financial information reporting. Besides others, this is due to inefficiency of board which couldn’t ensure effective monitoring of management. Subsequently, the regulators have focused independence ... see more
Nosakhare Peter Osazuwa,Ayoib Che Ahmad,Noriah Che-Adam
The study examines political connection, governance mechanisms and financial performance relationship, drawing from the agency theory. The study employs a quantitative design, employing cross-sectional data from the annual reports of the sampled companies... see more
Nurudeen Abubakar Zauro,Ram Al Jaffri Saad,Norfaiezah Sawandi
This paper, which is conceptual in nature, discusses the moderating effects of the relationship between several factors that may affect the acceptance of Qardhul Hassan financing in Nigeria. The proposed variables under examination are attitude towards Qa... see more
Afiruddin Tapa,Soh Chuen Yean,Shahrul Nizam Ahmad
This study examined the profitability of technical analysis using moving-average (MA) crossover strategy compared with the conventional simple buy-and-hold strategy, using Malaysian equity market. We investigates the performance of the original moving-ave... see more
Nor Zalina Mohamad Yusof
This paper aims to provide an overview of the trend or focus in the research of corporate governance in emerging countries with the aim to identify the gaps in the existing literature. The review notes that corporate governance research in emerging countr... see more
Mohammed Ishaq Ahmed,Ayoib Che-Ahmad
The paper examines the effects of Corporate Governance Characteristics on audit report lag (ARL) of listed banks in Nigeria. Fourteen banks were used in the study. The study covers a five year period from 2008 to 2012. Findings of the study based on robus... see more
Muzainah Mansor,Zakariya’u Gurama
Tax evasion is among the major societal problems inhibiting development in developing countries. Literature exposes that tax evasion also denote some of the difficulties in raising revenue in Nigeria. This study assessed the determinants of tax evasion in... see more
Ram Al Jaffri Saad,Norfaiezah Sawandi,Rahayu Mohammad
The success of zakat institutions in managing the affairs of the zakat fund cannot be denied. Zakat collection has been increased substantially every year. However, one issue that is still being debated is the issue of zakat fund surplus. The purpose of t... see more
Assis Kamu,Bonaventure Boniface,Abdul Rahim Awang,Affendy Hassan,Mohammad Amizi Ayob,Siti Kalsom Yulo
This study was conducted to identify the attitude of oil palm smallholders towards Ganoderma disease. The data for this cross-sectional survey were collected through face-to-face interview by using structured questionnaire. A total of 1010 oil palm smallh... see more
Muzafar Shah Habibullah,Badariah H. Din,M. Yusof-Saari,A. H. Baharom
This paper explores the link between the shadow economy and financial sector development in Malaysia for the period 1971-2013. We calculate the size of the shadow economy by using the modified-cash-deposits-ratio (MCDR) approach recently developed by Pick... see more
Rachael Oluyemisi Arowolo,Ayoib Che-Ahmad
There is a level of information asymmetry between the agents (management and the board of directors) and the principal (shareholders) in every company. The purpose of this study is to examine the scope of monitoring mechanisms in non-financial liste... see more
Abdurrahman Adamu Pantamee,Muzainah Binti Mansor
Capacity of a government to finance it expenditure depend on the ability of tax system to generate adequate revenue, and the ability of tax system to generate significant revenue depend on the tax administration efficiency and effectiveness, however in mo... see more
Selamah Maamor,Nurul Labanihuda Abdull Rahman,Abu Bakar Hamed
Recently, affordability of housing in Malaysia has becoming crucial issue especially in big cities due to economic growth and high living cost. Hence, these studies aim to investigate the factors that influence customer in Kuala Lumpur in selecting Islami... see more
Marjan Mohd Noor,Hasnah Kamardin,Aidi Ahmi
Board members with diverse expertise are crucial to supplement the need of the board to oversee the conduct of the management is in line with the shareholders’ interests. In relation to the ICT related industry, diverse board with ICT expertise is in need... see more
Mohamad Hisyam Selamat,Rafeah Mat Saat,Raja Haslinda Raja Mohd Ali
Corporate Social Responsibility (CSR) becomes an important tool to create a constructive relationship between companies and consumers. Companies use the potential of their web site in communicating CSR issues. This study aims to examine the role of ... see more
Asmah Laili Yeon,Nurli Yaacob
The Capital Markets and Services Act 2007 provides civil action and remedies for the victim of securities crimes. Whether these remedies are sufficient to protect investors’ interest when dealing in securities transaction is an issue to be discussed in th... see more
Abdulkadir Abubakar,Siti Zabedah Saidin,Aidi Ahmi
Using data from MDA-wide survey administered on the public sector organizations in the North-eastern part of Nigeria, the study examine some antecedents of the performance management practice and how these antecedents influenced public sector organization... see more
Abd Alwali Lutfi,Kamil Md Idris,Rosli Mohamad
Accounting information plays a very crucial role in support of various business decisions. Widespread use of Information Technology (IT) enhances accounting functions to be more effective and efficient in supplementing accounting-related information. A co... see more
Norazlina Abd. Wahab,Zairy Zainol,Mahyuddin Abu Bakar,Ahmad Zubir Ibrahim,Norida Minhaj
The aim of this paper is to examine service quality of zakat institutions in Malaysia using an enhanced model appropriate for zakat institution. We use a new and enhanced model (combination of SERVQUAL and CARTER) to examine the extent of service quality ... see more
Sabariah Nordin,Norhafiza Nordin
This study analyzes the influence of the stock market and the debt market on the Malaysian economy. The Johansen-Juselius co-integration test reveals the existence of co-integrating relationship between real GDP per capita, stock market and debt market. T... see more
Mohammad Azam Hussain,Rusni Hassan,Alias Azhar
The Shariah Committee is entrusted with the duties and responsibilities to ensure that the Islamic banking and takaful institutions comply with the Shariah principles in its operations and business activities. The procedures of appointment and cessation a... see more
Afiruddin Tapa,Maziah Hussin
The relationship between stock return and trading volume in Malaysian ACE market has been analysed in this study. There are two objectives of conducting the analysis; (1) to investigate the relationship between stock return and trading volume in Malaysian... see more
Selamah Maamor,Mohd Sollehudin Shuib,Siti Latipah Harun
The purpose of this article is to examine the accessibility of low income earner to home financing facilities. This study involves 119 respondents who are low income earners in Kedah and have experience in applying and accessing home financing. Structured... see more
Faizah Ismail,Norhafiza Nordin,Zaemah Zainuddin
This paper examines the financing patterns of 30 Malaysian shariah-compliant construction firms listed on Bursa Malaysia for a period from 2007 to 2014. It retraces the financing patterns of the firms during the sample period to identify whether some patt... see more
Azlin Namili Mohd Ali,Asmah Laili Yeon,Mohammad Azam Hussain
The Government recognizes the significance of savings to guarantee sufficient savings after retirement. In this regard, the Malaysian Government established the Private Retirement Scheme (PRS) in 2012 as a complementary scheme to the existing pension sche... see more
Farah Zakiah,Al-Hasan Al-Aidaros
The purpose of this paper is to determine the factors that affect Islamic ethical behavior of customers in Malaysian Islamic banking sector. A survey has been conducted by using questionnaire that was adopted and created. The data from 530 respondents wer... see more
Zairani Zainol,Aini Nur Hajjar Khairol Nizam,Rosemaliza Ab Rashid
Debt is now considered a norm in everyone’s life. In Malaysia, the robust expansion of loans to the household sector has led to rising household debts. The objective of this paper is to explore the concept of debt in Islam from the perspective of the obje... see more
Harlida Abdul Wahab,Zainal Amin Ayub
People with disabilities (PWD) remain neglected in many areas including employment. Their unemployment rate is significantly high when compared with those without disabilities. Severe unemployment and poor wages ended majority of them live in poverty. PWD... see more
Zairani Zainol,Zulkiflee Daud,Aini Nur Hajjar Khairol Nizam,Rosemaliza Abd Rashid,Nursiha Alias
This research was aimed at exploring the factors that contribute to individual indebtedness among young Muslims. A total of 350 questionnaires were distributed to the target group within the age range of 25 and 45 years old who are facing debt problems an... see more
Mohd Nasrun Mohd Nawi,Saniah Roslan,Nurul Azita Salleh,Faisal Zulhumadi,Aizul Nahar Harun
Traditionally, procurement covers the sales and purchase activities between two entities, which covers various aspects from searching, sourcing, negotiating, ordering, and receipt, to post-purchase review. In line with the advancement of Information and C... see more
Muhammad Syahir Abdul Wahab,Ram Al-Jaffri Saad,Mohammed Amir Mat Samsudin
A case study was conducted to investigate situational inhibitors to informal learning activities amongst accountants in a public firm in Malaysia. Four situational inhibitors emerged from the data analysis. The accountants reported that lack of time, lack... see more
Kia Parsa,Fatemeh Torfi
The aim of this study is to propose a multi-criteria decision making approach (MCDM) in order to evaluate Qualitative Factors in Overhaul Power Plants Projects, with due attention to the rating of qualitative criteria are considered as linguistic variable... see more