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An appraisal on the obligation of companies to pay zakat: The Malaysian law and shariah perspectives
No full textZakat is one of the five pillars of Islam, obligatory upon human beings who believe
in Allah and His Messenger (pbuh). It refers to the determined share of wealth prescribed by
Allah as an act of worship to be distributed to a certain group of beneficiaries (al-Asnaf). The
consideration of its great objectives (al-Maqasid) in Islam, among others, public interest and
social justice to the Muslim society influences contemporary Muslim jurists to uphold the
obligation of companies to pay zakat as issued in their fatwas and resolutions. In Malaysia,
several fatwas and resolutions issued by the religious fatwa councils clearly impose this
religious obligation on the corporations as their business zakat (Urudh al-Tijarah) which are
legally registered under the Companies Act 2016. This paper discusses the obligation of
companies to pay zakat from Malaysian law and Shariah perspectives. It aims to analyse
whether it is legally viable for corporations registered under the Companies Act 2016 which
adopts the English common law to be obligated to pay zakat. The finding shows that the
current legal structure of a corporation does not conform to the Shariah principles in
relation to zakat obligation. It demands for certain modifications to the current framework
and hence, the current fatwas in imposing zakat on the corporations in Malaysia are
proposed to be reviewed and revisited. Research methodology applied in this paper are
doctrinal and statutory analysis
Prevention of elder abuse in domestic setting: Islamic approach
No full textElder abuse is a malicious act prevalent in almost all over the world. In searching
for solutions, many theories have been introduced and initiated. Despite numerous
approaches and research carried out to find ways to prevent elder abuse case, only few
studies have examined the prevention of elder abuse from an Islamic perspective. The aims of
this article are to discuss the status of the elderly and the concept of family life in Islam. The
article further explores the concept of prevention of elder abuse in domestic setting from an
Islamic perspective. This article applies a qualitative approach. The verses from al-Quran
and the Sunnah/ hadith of the Prophet (PBUH) were gathered and analysed using content
analysis. Based on the analysis, this article found that Islam has laid down a very clear
provisions pertaining to managing the family relationship by prescribing every individual
member in a family the specific rights and obligations. The strict obedience and adherence to
these provisions can prevent the problem of abuse of the elderly parents by family members
The marriage of the dumb in the Islamic jurisprudence and the Jordanian personal status law
No full textIn light of the growing interest of people with special needs in the disabled - the deaf, the blind
and the dumb - and the enactment of laws ensuring their rights to education, health, employment,
etc., it is worth the Muslim researchers to work to highlight the laws, legislation, inclusiveness and
uniqueness of Islam. The problem of research, and in this paper the researcher would like to be
exposed to the nihilism in the Islamic jurisprudence, and how our Faqahna–( religious men who
can exegete holy texts) may Allah have mercy on them - dealt with their different doctrines with
this matter, with exposure to the Jordanian personal status law and derived from Islamic
jurisprudence. It was based on the analytical descriptive approach and the deductive approach.
The results showed the greatness of the Islamic legislation and the efforts of our scholars - may
Almighty Allah have mercy on them - and the flexibility of the Jordanian Personal Status Law and
its observance of reality
Risk management in Islamic banks: Potentials and challenges
No full textThis paper addresses a number of the potentials of Islamic banks in managing and avoiding risks, despite many problems
and obstacles they experience, which makes them operate in a high-risk and less competitive environment. They operate under
regulatory requirements, accounting and regulatory restrictions, in addition to the requirements of Shari'ah compliance and
governance. This effort is required to increase efficiency and credibility of the tools adopted for risk management in Islamic financial
institutions
The implementation of M–Commerce in supply chain management system
No full textThe progression of wireless technologies will dramatically and fundamentally
transform the supply chain management, through the imminent mobile revolution.
Many aspects of organizational life will be impacted by the revolution. Firstly,
the crucial data will be presented in real time to help the decision makers while
the ways businesses communicate, and the relationships with consumers and
suppliers will dramatically change, all of which, will transform how the supply
chain is managed. Issues related to the integration of Mobile Commerce (M–
Commerce) and Supply Chain Management (SCM) including the dearth of killer
applications, mobile device limits, networking issues, infrastructure restrictions,
security matters, and user distrust in mobile applications, are examined in this
paper. There are also highlights on issues including usability, user interfaces,
mobile access to databases, agent technologies, and models of mobile business
Level of zinc and lead in freshwater fishes in Balok River, Pahang, Malaysia
No full textThis study was to determine the level of
Zinc (Zn) and Lead (Pb) in the muscle and gills of
fishes in Balok River, Pahang, Malaysia. Four different
species of fishes: Megalops cyprinoides, Johnius
trachycephalus, Lates calcarifer and
Hexanematichthys sagor were digested using acid
digestion method and analysed by Inductive Coupled
Plasma Micro Spectrometer (ICP-MS). Pb levels in
muscle among all fish species occurred in the rank
order: H. sagor > L. calcarifer>M. cyprinoides> J.
trachycephalus meanwhile Pb level in gills: Johnius
trachycephalus> L. calcarifer> H. sagor > M.
cyprinoides. Pb concentration in muscle of fish was the
highest in H. sagor (0.037±0.037mg/kg) and in gill of
J. trachycephalus with value of 0.213±0.273mg/kg
respectively. Meanwhile Zn level among all fishes
were in order of: H.sagor> J.trachycephalus>
L.calcarifer> M.cyprinoides. The mean concentration
of Zn in muscle and gill of H.sagor was the highest
(2.400±1.677 and 31.572±4.562mg/kg) compared to
other species respectively. However, the concentration
of Pb and Zn in all fish samples were below
permissible limit according to Malaysia Food Act
(MFA, 1983), US Food and Drug Administration
(USFDA, 1993), European Commission (EC, 2001),
Food and Agriculture Organization (FAO, 2012) and
were estimated safe for human consumption
Earnings management in developed and developing countries: A review of recent literature
No full textOver the years, opportunistic earnings management practice generates reliable accounting earnings in a
smaller amount which could not produce the fair and true firms’ financial performance. Earnings
management is most probably to decrease the quality in usefulness for investment decision and reported
earnings, therefore, decreasing the confidence of investor on the financial reports. Though, accounting
earnings have been more consistent with high quality while the manager’s opportunistic behavior is
changed by applying monitoring system. Therefore, regulatory bodies of the stock market and other
agencies are more concerned with the earnings management, particularly, after collapsing of current
numerous firms to which were reported increasing the independence of external auditors and corporate
governance. Its main objective is not only to directly expand corporate performance but also to resolve
agency problems by making parallel management and shareholders’ interests. Earnings management, as for
as the literature concerned is very rich and resolve the problems of earnings management such as type of
earnings management, corporate governance practices and also numerous elements disturbing earning
management. Past studies have also been recognized the constraints on earnings management and the
impact of incentives which could be divided into two groups. The first group examines corporate
governance, ownership structure and audit quality as constraints while the second group studies leverage
and free cash flow as incentives. This study discusses the literature of earnings management and also
discusses the suitable gap from the literature of earnings management in both developed and developing
countries. The contribution of this study is to highlight the complication in issues of earnings management in
reporting of financial corporate and gives a way for further study on decreasing earnings management
practices
Implementation mechanisms of self-efficacy in Arabic language subject at secondary religious school
No full textIn today’s world of education system there are
various challenges and intricacies with numerous demands and
needs that are to be solved. In the context of Arabic language
learning, it is generally found that low ability and comprehension
of Arabic language learning has a great impact on the progress
and performance of students in the education system nationally.
Ergo, there is a demand to address this Arab language learning
issue from persevering to offer efficient methods and means of
learning. This study was conducted to explore the mechanism of
self-efficacy application which became a vital requirement in
Arabic language learning conducted in Secondary Religious
School. The foundation and guidelines for analyzing the study
are adopting the Self- Efficacy theory which is the suitable theory
to obtain information on ways to improve the student’s self-efficacy and comprehension followed by the mastery of students
towards Arabic language. The study was completely implemented
adopting qualitative approaches through interviews and both
direct and indirect observations conducted in the field of study,
using research in libraries and online surveys. Hence, perpetual
studies on Arabic language education need to be implemented by
providing efficient dimensions of teaching and learning to enable
them to provide excellent human capital in academia not only in
Arabic learning but also in other subjects
Test-retest reliability of Malay version of stroke knowledge test
No full textObjective: This study was aimed to evaluate the stability and reliability of the Malay version of the Stroke
Knowledge Test among kidney disease patients at the Hemodialysis Unit and Nephrology Clinic of Hospital
Tengku Ampuan Afzan, Kuantan. Methods: A cross-sectional study was conducted on 30 conveniently-selected kidney disease patients between April and May 2017. The questionnaires consisted of three parts:
sociodemographic background, clinical, and lifestyle-related risk factors; the Malay version of the Stroke
Knowledge Test were administered on the patients in a pre-test/post-test manner with a gap of two
weeks. Results: The Malay version of the Stroke Knowledge Test had a fair pre-test/post-test agreement
(ICC=0.247) when administered on the kidney disease patients to measure their knowledge of stroke. The
items were considered to have acceptable difficulty and discrimination indexes. They were also reliable
as all aspects of stroke were covered. Conclusions: The Malay version of the Stroke Knowledge Test had a
fair pre-test/ post-test agreement when conducted on the kidney disease patients to check its stability
and reliability. The results reflected a mixture of easy and moderate content, as well as acceptable
modifications of the items. Hence, as per previous researches, this instrument was considered to be a
reliable tool for evaluating the knowledge of stroke outcomes in kidney disease patients. Future larger
research is needed to confirm the test-retest reliability of the instrument
Bioconcentration of Cadmium and Nickel in Mud Clams (Polymesoda expansa) at Sungai Balok, Pahang
No full textBioaccumulation of heavy metals in mollusc is one of the crucial topics in environmental pollution,
toxicology and food safety as it gives great impact on the ecosystem and human health. This study was
conducted to identify the level of Cadmium (Cd) and Nickel (Ni) in the soft tissues of mud clams
(Polymesoda expansa) andwater samples at Balok River, Pahang. The mud clams and water samples
were collected from five sampling stations in Balok River. Sampling was carried out during dry season
(May 2018) and wet season (January 2019). The mud clams’ tissues were digested and analysed with
inductively coupled plasma-mass spectrometry (ICP-MS). The obtained results revealed that the mean
level of Cd and Ni in tissues of mud clams during wet season (0.127±0.104 and 0.909±0.482)mg/kg were
higher compared to dry season (0.031±0.014 and 0.245±0.106)mg/kg respectively. Both of Cd and Ni
concentrations in the mud clams were found below the limits stated by FAO/WHO (1984), MFA (1983)
and FSANZ (2002). There was no significance different (p<0.05) between Cd and Ni in both seasons.
Meanwhile, the concentration of Cd in water samples from Balok River during both seasons were the
same, which were (0.0001±0.001)mg/kg respectively, whereas for Ni, the concentration in dry and wet
season were slightly different with value of 0.0088±0.001mg/kg and in Jan 2019 is 0.0062±0.001ppm.
All the water samples from both seasons had Cd and Ni concentrations within Malaysia’s National
Water Quality Standard NWQS limits