9 research outputs found
Gamification in teaching zakat accounting / Anuar Muhammad and Azlan Md. Thani
No full textGamification in teaching zakat accounting involves using game design elements and mechanics to engage and motivate learners in learning zakat accounting concepts and principles. This approach uses game-based techniques, such as points, badges, leaderboards, and challenges, to create a fun and interactive learning experience for students. The objective of gamification in teaching zakat accounting is to enhance students' engagement, motivation, and retention in learning the subject matter. By integrating game design elements and mechanics into the learning process, gamification aims to make the learning experience more interactive, immersive, and enjoyable for students. Additionally, gamification can help students develop problem-solving, critical thinking, and teamwork skills by participating in collaborative and competitive learning activities. The traditional approach to teaching zakat accounting often involves a lecture-based format that may not be engaging or motivating for students. Students may struggle to retain the information presented in this format, resulting in poor academic performance and limited practical application of the concepts learned. This problem highlights the need for an innovative approach to enhance student engagement, motivation, and retention in zakat accounting. The novelty of gamification in teaching zakat accounting lies in its unique approach to engaging and motivating students to learn the subject matter. Integrating game design elements and mechanics create an interactive and immersive experience that encourages students to participate in their learning actively. This approach provides a new way of teaching zakat accounting that is different from the traditional lecture-based format, which can be dry and uninspiring. Additionally, gamification can help students develop problem-solving, critical thinking, and teamwork skills. Educational institutions, training organizations, and businesses that provide Zakat accounting courses could benefit from incorporating gamification into their teaching methodology. Using gamification, these organizations could differentiate themselves from their competitors and attract a broader range of students seeking a more engaging and interactive learning experience
The development of islamic corporate social responsibility (I-CSR) disclosure index / Azlan Md. Thani …[et al.]
No full textThis paper attempts to discuss the importance need to extend the corporate social reporting with Islamic values, ethics and principles to ensure that the shariah-approved companies (SACs) are act accordance to shariah law. Consequently it will help the relevant stakeholders to evaluate the level of accountability and transparency of SACs from the eyes of Islamic perspectives. As Malaysia is targeting to become international hub for Islamic finance and halal industry, the inclusion of Islamic values in the report of SACs in Malaysia need to be improvised
Islamic Social Reporting Of Listed Companies In Malaysia
No full textThe resurgence of Islam to a loftier pedestal as a way of life opened up an additional dimension to financial reporting to stakeholders. Muslim decision-makers expect corporations to include additional information in their reports to enable them to exercise prudence, both from economics and Islamic jurisprudence point of views. Based on the Islamic theoretical foundation of social accountability and full disclosure, Muslim business owners - or in this study, the shariah-approved companies, must prove that they are operating under Islamic laws. The Islamic capital market has developed at such a rapid pace that the shariah-approved companies are beginning to present a religious aspect to their financial statements by disclosing the fulfilment of its obligations in line with the shariah, like zakat, sadaqa, wages and compensation, and the conduct of business activities within a halal environment; hence, the need for Islamic Social Reporting (ISR). This study attempted to measure the extent of ISR as practiced by shariah-approved Malaysian companies listed in Bursa Malaysia in their annual reports. The study led to a conclusion on the degree of accountability on the part of the companies by way of their conformity to shariah. Based on the descriptive statistics of the disclosure index, it can be concluded that the extent of ISR in the annual report of selected companies is considered minimal
DETERMINANTS OF ZAKAT PAYMENT: THE VIEWPOINT OF STAKEHOLDERS IN SEREMBAN
No full textIslamic countries widely recognize zakat as a significant means to promote equity in sharing wealth among Muslims. Despite the obligation of Muslims to pay zakat, the total amount collected is considerably lower than the amount acquired through taxes. Thus, this study aims to identify the determinants influencing zakat payment among Muslims in Seremban, Negeri Sembilan. It will provide a better understanding of the factors that shape zakat payment behavior in this district. The data collection method involved a quantitative survey using structured questionnaires administered to a sample of 400 Muslim residents in Seremban. The study utilized a range of statistical analysis techniques, including correlation and regression to examine the relationships between the determinants and zakat payment practice. The study found that convenience is the most significant determinant motivating individuals to pay zakat through zakat agencies. This finding provides valuable insights for zakat agencies, policymakers, and religious authorities in Malaysia to develop targeted strategies to increase zakat compliance behavior among Muslims. These may include improving religious education programs, implementing transparent reporting mechanisms, developing tailored outreach programs, leveraging technology to simplify and streamline the zakat payment process, and collaborating with community leaders to reinforce positive social norms in paying zakat
Isu dan cabaran pensyarah dalam melahirkan professional melayu muslim / Mohamad Azmi Nias Ahmad …[et al.]
No full textTransformasi dari Dewan Latihan Rida, Institut Teknologi MARA (ITM) ke Universiti Teknologi MARA (UiTM) pada tahun 1999 telah memberi cabaran besar kepada seluruh warganya untuk keluar dari kebiasaan dan mengharungi arus perubahan tempatan dan global yang pesat. Sehubungan dengan itu, peranan pensyarah sebagai barisan hadapan dilihat semakin penting dan pensyarah seharusnya bersedia untuk berubah. Bermula dari hanya sebagai tenaga pengajar yang menyampaikan ilmu di dalam kelas, transformasi perubahan ini telah membuatkan pensyarah keluar dari berada di dalam kelas untuk melibatkan diri dalam proses mencari ilmu, berkongsi ilmu di konferensi-konferensi di dalam dan di luar negara, membuat innovasi, menjadi penasihat pelajar dan bergaul dengan pelbagai peringkat masyarakat melalui program khidmat masyarakat. Semua ini penting bagi membantu melahirkan graduan yang berpengetahuan, berketerampilan dan mempunyai nilai serta etika yang tinggi. Walaubagaimanapun, dalam melahirkan graduan yang 'serba lengkap', masih terdapat beberapa isu yang boleh merencatkan hubungan pensyarah-pelajar yang perlu diambil perhatian. Selain daripada itu terdapat beberapa halangan yang perlu ditangani untuk pelajar mempunyai pemikiran yang kritikal, analitikal dan berpandangan jauh. Penulisan ini akan mengupas permasalahan dalam konteks pengalaman di Fakulti Perakaunan, UiTM
Pahang
The Share Price Behavior of the IPO Surrounding the Expiration of the Lockup Period. Evidence from IPOs with No Analyst Positive Recommendations
No full textThis study investigates the share price performance of the IPOs surrounding the expiration of the lockup period in the Malaysian stock market. The study explores whether the IPOs without analysts’ positive recommendations give a significant positive share price performance in situations of the negative effect of the expiration of the lockup period. The IPOs sample of 281 companies was taken from the period of January 2000toDecember 2014. The study applied event study methodology to investigate the performance of the IPO share price. The study found that the IPOs without analysts’ positive recommendations gave an insignificant positive share price performance in the event window of (-10, +10) surrounding the expiration of the lockup period. Whilst, the longer event window (-30, +30) shows a significant positive share price performance surrounding the expiration of the lock-up perio
The Needs and Readiness of the Islamic Banks to Adopt the Comprehensive Islamic Accounting Standards: The Malaysian Experience
No full textThe Islamic finance sector in Malaysia has seen substantial growth over the past few decades, becoming one of the leading markets for Islamic financial products and services. This growth has brought about significant challenges in financial reporting, primarily due to the limitations of conventional International Financial Reporting Standards (IFRS) in addressing the unique characteristics of Islamic financial transactions. The shari’ah transactions are governed by Shariah principles, which prohibit interest (riba) and emphasize on risk-sharing, ethical investments, and social justice. The study aims to provide a comprehensive analysis of the current issues and debates surrounding the need for comprehensive Islamic accounting standards in Malaysia. It will review recent literature, regulatory developments, and the experiences of practitioners in the particular field. Furthermore, the report seeks to highlight the readiness of Bank Negara Malaysia and all Islamic Banks to adopt Accounting and Auditing Organization for Islamic Financial Institution (AAOIFI) standards and explore the feasibility of integrating these standards within the International Financial Reporting Standard (IFRS) framework. Additionally, this report aims to contribute to the ongoing discourse on Islamic accounting by offering critical insights and recommendations for policymakers, regulators, and financial institutions. The ultimate goal is to enhance the transparency, comparability, and reliability of financial reporting in the Islamic finance sector, thereby promoting its sustainable growth and integration into the global financial system
Menu satisfaction level at the university student cafeteria / Norlaila Abdullah …[et al.]
No full textThis study examines and investigates the level of menu satisfaction at the student cafeteria in line with one of the provisions in the clients' charter of providing efficient and effective services through continuous improvement (UiTM quality policy). Records indicate that 118 (69.4%) of complaints by students are on dissatisfaction on food served. Corresponding students' survey findings indicate that 78% are dissatisfied with the monotonous daily menu at the cafeteria. Cafeteria in-house investigations reveal the existence of food management and purchasing mismatch. A creative approach, a Student Based Menu Plan (SBMP) for a month on rolling procedure basis, has been recommended and implemented and given recognition by the Dietician officer at the Hospital Tengku Ampuan Afzan in Kuantan. Latest survey on students' satisfaction indicates 51.2% satisfaction level or 129% improvements. Although the SBMP was not able to achieve the project's main objective of attaining a 75% level of menu satisfaction, as the stretch target, this study has accomplished drastic positive change among the students' perspectives of the university cafeterias
