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Macroeconomic and Firm-Specific Effects on Islamic Deposits Sustainability
No full textIntegrating ESG (Environmental, Social, and Governance) principles into Islamic finance presents opportunities for aligning financial activities with sustainable and ethical considerations. While there are challenges and areas for improvement, the potential synergies and shared principles between ESG and Islamic finance provide a promising avenue for sustainable and socially responsible investment within Islamic finance. However, past studies have not thoroughly researched key aspects of Islamic finance, such as the sustainability concerns of Islamic deposits, their interaction with macroeconomic variables, and their particular impacts on firms. Therefore, this study aims to examine the macroeconomic and firm-specific effects on the sustainability of Islamic deposits. The sample in this study consists of 13 Islamic banks in Malaysia. The data period covers from 2018 until Quarter 3 of 2022. The data type is cross-sectional from secondary sources: Islamic banks' financial reports, Bank Negara Malaysia, Department of Statistics of Malaysia, and the World Bank. This study adopts a quantitative analysis approach using one dependent variable (Islamic deposits), three independent variables (gross domestic product, inflation, overnight policy rate), and one control variable (firm-specific). An estimated model using the panel data correlation and regression with the fixed effects model was conducted to test the developed hypotheses. Then, the panel data regression analysis continues with the Least Square Dummy Variable (LSDV), which includes the control variable to test the presence of the firm-specific effects. The findings show that only one macroeconomic factor, inflation, affects how well Islamic deposits are sustained. It is also evidenced by the findings that firm-specific effects impact the sustainability of Islamic deposit
Self-Assessment Metacognitive Strategies in A Spontaneous ESL Speech Production Context
Get PDFPurpose – Self-assessment is regarded as a complex metacognitive process by scholars. Nevertheless, in the context of English as a Second Language (ESL) speaking, self-assessment practices often rely on assessment criteria and teacher commentaries. However, speaking involves spontaneous expression with limited access to external standards. Therefore, this case study aims to explore the metacognitive strategies that proficient ESL students use during self assessment in spontaneous speech production contexts. Methodology – Three participants, purposefully selected, participated in two spontaneous group discussions recorded on video. Instances of participants’ dysfluency served as prompts in stimulated recall interviews, complemented by video recordings to validate participants’ responses. The thematic analysis of interview data utilised a conceptual framework integrating O’Malley and Chamot’s (1990) metacognitive strategies and Kormos’ (2006) speech production model Findings – The analysis revealed that participants employed three key metacognitive strategies – organisational planning, selective attention, and self-monitoring to self-assess their spontaneous speech. Feedback sources, such as their proficiency in the second language (L2) and contextual factors, influenced the application and effectiveness of these strategies during self-assessment (SA). Significance – This study offers insights into how proficient ESL students self-assess their spontaneous speech production, leveraging their available resources. In addition, this study identifies speech challenges the participants encountered and how they applied metacognitive strategies to address the
Reforming Malaysia’s Deportation Regime: Digitalisation, Integration, and Militarisation
Get PDFThis paper examines transformations undertaken by the Malaysian government in reforming its deportation policy, operation, and enforcement. It focuses on the post-2008 period during which Malaysia embarked on several reform initiatives, notably the introduction of biometric technology, the implementation of the National Blue Ocean Strategy, and the establishment of a National Task Force under military leadership. This paper aims to analyse the implementation of the reforms and the implications of these initiatives. The analysis draws upon parliamentary debates, ministerial documents, legal texts, online news media and secondary literature. This paper has found the following three findings. First, deportation could be conceptualised as a migration control strategy to achieve zero irregularity. Second, Malaysia’s deportation regime is increasingly technologically driven, integrated, and militarised. Third, Malaysia has established a network of border and migration management databases centred on the identification, monitoring, and surveillance of individuals. The integration of biometrics technology in interior enforcement has led to the emergence of a digital borde
The Era of Transparency: Auditor’s Judgement of Key Audit Matter and Audit Quality
Get PDFThis paper discusses the theoretical influence of key audit matter and audit quality. This paper discusses a literature study method approach to explore the possible impact of key audit matters (KAMs) and audit quality. In particular, the authors believe implementing key audit matters can largely affect audit risk, going concern evaluation and audit response procedures, which in the end can influence on audit quality. Implementation of key audit matters in Indonesia began in 2022, audit firms are strongly advised to prepare better audit working papers and mitigate audit risks. This can help them consider matters that require the auditor’s significant attention, which in turn is hoped can increase the flexibility and effectiveness of communication between auditees and auditors. In addition, the author recommends that regulators or audit oversight boards require the application of boards to apply key audit matters to all audit work, not just mandatory for listed companies. It is hoped that this rule will help audit companies work more carefully in dealing with audit risks, which appear to be positively related to audit quality. As far as the author knows, limited educational study has explored the possible influence of key audit matters (KAMs) on audit quality in Indonesia. Therefore, this paper reduces the research gap in the audit literature. On the other hand, this paper can be used as a foundation for developing research instruments (e.g., questionnaires, interviews, or content analysis) to grant empirical evidenc