158 research outputs found
Faktor-faktor yang mempengaruhi komitmen pekerja di organisasi awam
No full textKajian ini melihat gelagat pekerja tentang komitmen terhadap organisasi. Penyelidik menganalisis hubungan signifikan di antara angkubah bebas seperti faktor demografik, faktor psikologi dan faktor organisasi dengan komitmen pekerja terhadap organisasi. Kajian dijalankan dengan menggunakan borang soal selidik yang diterima daripada 113 kakitangan awam di beberapa jabatan kerajaan. Kajian mendapati bahawa purata keseluruhan bagi komitmen pekerja terhadap organisasi hanya berada di tahap sederhana iaitu pada kadar 58.4 peratus. Elemen tahap pendidikan dalam angkubah demografik didapati mempunyai hubungan korelasi positif pada aras keyakinan 0.05 kepada komitmen pekerja terhadap organisasi, manakala elemen-elemen demografik lain seperti usia, status perkahwinan, tempoh perkhidmatan dan pendapatan tidak menunjukkan hubungan korelasi yang signifikan ke atas komitmen pekerja terhadap organisasi. Angkubah psikologi pula menunjukkan tahap hubungan korelasi positif kepada komitmen pekerja terhadap organisasi pada aras keyakinan 0.01. Korelasi angkubah organisasi dengan komitmen pekerja pula menunjukkan tahap hubungan korelasi positif pada aras keyakinan 0.01
The impact of corporate governance on the financial, governance and social disclosure at Islamic banks in Malaysia
No full textDisclosures and perceptions of practitioners on items of financial and social reporting index developed for Malaysian Islamic banks
No full textThe study examines the views of accountants concerning the importance of items in the developed index for Islamic
Financial and Social Reporting (IFSR) as well as measures and discusses the level of weighted IFSR for Islamic
banks based on the IFSR index developed for Malaysian Islamic banks. The research uses the questionnaires and
the annual reports to collect the relevant data with respect to the views of accountants and IFSR score of Islamic
banks respectively. The findings suggest that the financial part, and the auditing and governance part in the index of
IFSR are important and close to important, respectively, while the social part is viewed as fairly important.
Moreover, the other finding reflects that the weighted IFSR for Islamic banks in Malaysia is considered as fair. The
findings with respect to the level of weighted IFSR disclosure may not be generalised to the years prior and after the
examination period. The research provides empirical insights on the importance of items in the IFSR index and the
weighted level of IFSR practices among Malaysian Islamic banks. The paper highlights the importance of items in
the IFSR index as well as IFSR disclosure in enhancing the accountability and sustainability of Islamic banks
Seni kerajinan tembaga di Tumang kabupaten Boyolali
No full textKerajinan merupakan sebuah langkah kongkret, guna menciptakan lapangan pekerjaan baru, dengan melihat peluang pasar, dan menggali potensi yang dimiliki secara optimal. Tumang Kabupaten Boyolali merupakan salah satu kota yang sebagian besar penduduknya bermata pencaharian sebagai pengrajin tembaga. Kerajinan tersebut merupakan warisan nenek moyang leluhur para pendahulu mereka. Dengan dasar pemikiran tersebut, seni kerajinan tembaga di Tumang Kabu[paten Boyolali berharap bisa memberikan inspirasi baru, guna menciptakan peluang usaha yang mempunyai masa depan cerah di masa yang kan datang
The impact of corporate governance on the financial, governance and social disclosures at Islamic banks in Malaysia
No full textThe study examines the impact of board and audit committee on the disclosure of Islamic financial and social reporting (IFSR) among Islamic banks in Malaysia. Drawing on surveys this study seeks the views of accountants working in Islamic banks regarding the importance of items in the IFSR index developed by Marsidi et al. (2016). The annual reports are thereafter used to examine the score of the IFSR for the Islamic banks as well as to collect the data for the related variables. The multivariate regression findings suggest that board size is a significant factor in explaining the IFSR at Islamic banks in Malaysia. Such finding indicates that the size of board, which is represented by the number of directors who sit on the board of directors, is a crucial governance mechanism in achieving the aims of Islamic banks. The result also meets the role of corporate governance from the perspective of Islamic agency theory. The results of the study should not be generalised to year’s prior, or after, the years of examination. The finding is perceived as contributing towards the suitable formation of board of directors specifically in terms of the total number of directors with respect to the financial, governance and social disclosures at Islamic banks. The study uses the Islamic agency theory to explain the governance practices and IFSR disclosures within the context of Malaysian Islamic banks. As such, the paper contributes towards the development and sustainability of Islamic banks both in Malaysia and throughout the globe
The Impact of Corporate Governance on the Financial, Governance and Social Disclosures at Islamic Banks in Malaysia
No full textThe study examines the impact of board and audit committee on the disclosure of Islamic financial and social reporting (IFSR) among Islamic banks in Malaysia. Drawing on surveys this study seeks the views of accountants working in Islamic banks regarding the importance of items in the IFSR index developed by Marsidi et al. (2016). The annual reports are thereafter used to examine the score of the IFSR for the Islamic banks as well as to collect the data for the related variables. The multivariate regression findings suggest that board size is a significant factor in explaining the IFSR at Islamic banks in Malaysia. Such finding indicates that the size of board, which is represented by the number of directors who sit on the board of directors, is a crucial governance mechanism in achieving the aims of Islamic banks. The result also meets the role of corporate governance from the perspective of Islamic agency theory. The results of the study should not be generalised to year’s prior, or after, the years of examination. The finding is perceived as contributing towards the suitable formation of board of directors specifically in terms of the total number of directors with respect to the financial, governance and social disclosures at Islamic banks. The study uses the Islamic agency theory to explain the governance practices and IFSR disclosures within the context of Malaysian Islamic banks. As such, the paper contributes towards the development and sustainability of Islamic banks both in Malaysia and throughout the globe
Governance mechanisms and disclosure among Malaysian Islamic banks
No full textDecent corporate governance practices are important and
fundamental in today’s corporate world, particularly in the growing and high future prospect of Islamic banking industry. In this respect, its linkages with disclosure at Islamic banks need to be well understood and developed for better sustainability of the industry. This
study is hence conducted to examine the impact of corporate governance on the Islamic financial and social reporting (IFSR) of Islamic banks in Malaysia. Drawing on surveys this study seeks the views of accountants working in Islamic banks regarding the importance of items in the IFSR index developed by Marsidi et al. (2016). The annual reports are used to examine the score of the IFSR for the Islamic banks as well as to collect the data for the related variables. The multivariate regression results suggest that board size is a significant factor in explaining the IFSR at Islamic banks in Malaysia. Such finding is perceived as contributing towards the
suitable formation of board of directors specifically in terms of the total number of directors at Islamic banks. The study also contributes towards the use of Islamic agency theory in the context of Islamic banks. From another perspective, the findings of the study contribute
towards the development and sustainability of Islamic banks both in Malaysia and throughout the globe
Timeliness of financial reporting and corporate governance structure
No full textThe issue of timeliness has been well recognized as one of the important attributes of financial reporting quality. Prior studies in this realm of research have only focused on the effects of firms' specific characteristics on reporting interval. To date, it can be said that there is no study which has directly attempted to gauge the influence of governance structure on the timely financial reporting of annual reports as far as the reseracher is concerned. The effects of poor corporate governance on financial reporting quality have been evidently reflected by the collapse of huge and well established companies like Parmalat, Enron etc. Due to the essential roles of corporate governance structure on the quality of financial reporting, the researcher is of the opinion that this study could present some new evidence to the extant of literature in both realms of research (i.e. the timeliness of financial reporting and corporate governance structure)
Sustainable Supply Chain Management of Malaysian Small Business: An Accounting Perspective
No full textAbstract- Small businesses are perceived as having essential impact to the economy and society particularly in the developing economies. In Malaysia, 98.5% or 907,065 business establishments are Small Medium Enterprises (SMEs) [1]. Nonetheless, it is not easy for the small businesses to sustain in the ups and downs of the economy as well as the increasing competitions from all types of small business such as micro, small and medium businesses. In fact, half of the start-ups Malaysian SMEs failed to continue their businesses during the first 5 years of operation [2]. The handy ways to enhance the sustainability of small businesses could be through providing some appropriate accounting and finance skills and knowledge to the business owners to assist them in managing all the business resources effectively and efficiently. As such, small businesses owners should be made aware of the importance of having at least the basic financial accounting system. With the existence of financial accounting system in the business, the small businesses have the potential to contribute more positive impact to not only the economy but also to the society both in the present and in the future
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