Journals
2018 EN
Basri Ibrahim · Firdaus Khairi · Jazlan Mat Jusoh
Circumcision is one of the practices in sharia (laws) of Islam and it is practiced by Muslims since years ago. It is done to the male and also female individual. For male, it is obligatory (wajib) according to majority of scholars, but for female the scholars contradict each other on its status whether it is obligatory, recommended (sunat) or neutral (makramah/harus). The purpose of this study is to discuss on the opinions of Islamic scholars about female circumcision and the evidences that they use to find a more suitable opinion with the need (maslahah) of Muslim women nowadays and to see the extent of its relationship with medical field, besides to the extent of its practice among women in Malaysia in accordance to the view of Syafi‘is school of thought which is the belief of Muslims in Malaysia. The methodology used in this writing was based on qualitative study. Data were collected through library study by referring to books related to tafsir (interpretation of Qur’an), sunnah (Prophet’s traditions), classical books of Islamic jurisprudence, contemporary Islamic jurisprudence, encyclopedia of medical Islamic jurisprudence and views of Islamic scholars and today’s medical experts. This study found that the suitable opinion to be implemented to female circumcision nowadays is that it is neutral only in Islamic law and not obligatory, due to ambiguity of proposed evidences from many aspects, while the procedures of circumcision should be referred to medical experts. The practice of circumcision among women in Malaysia does not conform to the view of scholars from Syafi‘is school of thought and also does not involve with the prohibition published by WHO.
Human Resource Management Academic Research Society
Journals
2018 EN
Jalis Md Zainol · Amirudin Mohd Nor · Siti Nurulhuda Ibrahim
+1 more
This paper empirically studies the macroeconomic factors determining the non-performing loans (NPLs) of the banking and financial institutions in Malaysia. Using a set of time series data from Q12006 to Q42015, Auto-Regressive Distributed Lag (ARDL) method was employed to discover the significant relationships between the variables in the long run as well as short run elasticity within the model. The study concludes that the level of NPLs in Malaysia is affected by Malaysian macroeconomic variables namely Gross Domestic Product (GDP), Base Lending Rate (BLR), Inflation (INF) and Household Income Distribution (ID). The result implies that GDP is significant and negatively affect NPLs, meanwhile BLR and ID are significant and positively related to NPLs, in line with the expected results. Nonetheless, INF resulted in insignificant relationship with NPLs contrary to our expectation. The result of this research is useful to assist financial institutions and the regulators for policy formulation so as to minimize the negative effects of NPLs to the Malaysian financial system.
Human Resource Management Academic Research Society
Journals
2018 EN
Siti Zainab Tauhed · Roziah Mohd Rasdi · Bahaman Abu Samah
+1 more
The purpose of this paper is to examine the influence of organizational factors, i.e. organizational culture, transformational leadership and professional development on academics work engagement (WE) at Malaysian Research Universities (MRUs). The descriptive survey design was employed in this study and a questionnaire was used to collect data from the respondents. This study employed the proportionate stratified random sampling to select 381 sample of academics at MRUs. The data of this study were analyzed using the descriptive statistics and multiple regression. The results show that organizational culture, transformational leadership, and professional development significantly influence the work engagement of academics. This study is important for the Human Resource Development practitioners and university’s management to identify factors and plan strategies of interventions to enhance academics engagement in their job. This paper contributes to a perceived gap in past studies that have little attention in investigating the influence of organizational factors on work engagement.
Human Resource Management Academic Research Society
Journals
2018 EN
Yusri Arshad · W. P. Chin · Siti Norbaya Yahaya
+3 more
E-commerce has been extensively capitalized by big companies. However, little is known about the adoption of e-commerce by small and medium enterprises (SMEs). Many might do so to reap the efficiency of the internet to benefit their businesses. Thus, the study aims to investigate factors affecting adoption of e-commerce by SMEs in Melaka. Five dimensions, namely, Perceived Ease of Use, Security, Relative Advantage, Perceived Compatibility, and Top Management Support were drawn from Technology acceptance model and UTAUT. This research had adopted a quantitative research method that utilized questionnaires to collect data from SMEs in Melaka. About ninety-two percent of 219 questionnaires were collected. Results indicated that these dimensions were significant to influence the adoption of e-commerce among SMEs in Melaka. This finding is useful for SMEs and other organizations to understand what factors are important in making decision about adopting e-commerce. We recommend future researches to study on the behavioral aspect of ecommerce decisions and implementations.
Human Resource Management Academic Research Society
Journals
2018 EN
Garba Sahabi Adamu · Ibrahim Musa Garba
This study was carried out to investigate the students’ attitude towards engineering mathematics. The sample consist of 502 (332 males and 170 females) year one, higher national diploma students, Waziri Umaru Federal Polytechnic, Birnin Kebbi. The study examined the difference in attitudes towards mathematics between male and female students. Pearson correlation, paired samples t-test and independent samples t-test were used to analyze the data using SPSS version 20.0. The results obtained showed a significant difference in attitude towards mathematics between males and females. Female students exhibit more positive attitude than males. No significant difference was observed between males and females in mathematics achievement. The study revealed a weak negative correlation between students’ attitude towards mathematics and students’ achievement.
Human Resource Management Academic Research Society
Journals
2018 EN
Wan Khairul Aiman Wan Mokhtar · Wan Mohd Khairul Firdaus Wan Khairuldin · Abdullah Ibrahim
+1 more
Commonly conventional development theories developed by conventional epistemology are the dominant development theories today. These or accommodated-modified theories are not appropriately applied to the development of Islamic countries as they are outside the Islamic paradigm. However, what is the concept of integrity and accountability development that can be applied? Hadith serves to fine-tune the Qur'an. Hence, what are the details of the hadith? Hence, it is necessary to study the worldview of development based on hadiths to achieve two objectives of the study. First, identify the hadiths related to the Islamic faith; secondly, analyzing the element of Islamic faith as an important element in development worldview. In order to achieve these two objectives, the study was in the form of exploration and descriptive by using the library method. Furthermore, the hadiths selected through the sampling method are to be analyzed using the content analysis method. As a result, this study concludes that it is an obligation to man to hold al-'aqīdat ̠alṣaḥīḥat element in all matters including in carrying out development activities. Based on this concept, humans can manage the development of better integrity and accountability in their lives.
Human Resource Management Academic Research Society
Journals
2018 EN
Abdullah Ibrahim · Wan Khairul Aiman Wan Mokhtar
As envisioned in Vision 2020, the progress and development depending on the succeed of a leader in maintaining the unity and sovereignty of the country continuously with cohesive step upon the Federal Constitution 1948 and the Principles of Rukun. Citizenship development and democratization of education is very important in ensuring the harmony and peace of a country. This process must take place properly for the benefit of all citizens to improve the country’s progress in the future. Furthermore the undergraduates is the vanguard of countries that are expected to take on trust the leadership in the future. Students play an important role as a national leader and must have a level of understanding an appreciation of democratization and obligation as citizen of Malaysia. In particular level, this study is focusing on the influence of student leadership towards development of citizenship and democratization of education among students of public university of Malaysia. The cross-sectional survey method id applied in the process of collecting data which involve Student Leadership questionnaire which is formed by Kouzes & Posner in the year of 2007, the Development of Citizenship questionnaire formed by Musil in the year of 2003 and the Democratization Education questionnaire by Evans & Rose in 2007. 326 of students leader in the public university in Peninsula Malaysia were involved as the respondents in this research. The finding shows that there is 77.2% of the leadership practice of the Development of Citizenship and 39.6% towards the Democratization Education. The Development of Citizenship proved to act as mediator in the relationship between student leadership and democratization education. This research can be used by the nation leaders, university administration and the department of education as guidance in valuing the aspect of leadership of the nation leaders apprentice. Besides, this research can be used as a basic reference International Journal of Academic Research in Business and Social Sciences Vol. 8 , No. 11, Nov, 2018, E-ISSN: 2222-6990 © 2018 HRMARS 340 to increase various knowledge regarding leadership management based on the citizenship development and the democratization education in forming the identity of the leaders.
Human Resource Management Academic Research Society
Journals
2018 EN
Ali Ibrahim Saleem Abueid · Nazatul Faizah Haron · Omar Mohammad Abad Alkasasbeh
In the past decade, the fundamental problems associated with the real gross domestic product (GDP) in Jordan are apparent since the foreign aid is highly influenced by macroeconomic shocks that have severely affected the GDP through changes in macroeconomic factors. However, this relationship has not been adequately addressed. The main purpose of this paper is to investigate the influence of foreign direct investment and aids and trade openness on economic growth in Jordan by employing time series data from 1970 to 2017. The Autoregressive Distributed Lag (ARDL) model and BayerHanck Cointegration was employed to examine the relationship between the variables empirically. The findings revealed the existence of a long-run relationship among the variables. Foreign direct investment (FDI), aids, trade openness and structural breaks are positive and significantly influencing the economic growth in both short run and long run. The results recommended that higher foreign investment may increase the ability of aids to increase the economic growth. Therefore, policy makers should balance between investment friendly policies such as foreign direct investment that will be attracted into the country for sustainable economic growth.
Human Resource Management Academic Research Society
Journals
2018 EN
Maslina Mansor · Fadzilah Akmal · Normazlina Abu Bakar Harun
+2 more
Deviant behaviour is defined as the employees’ personal voluntary effort and behaviour that go against and violate the organizational norms which might threaten the well-beings of individual colleague, productivity of organization, or both. Broad number of researches has affirmed workplace deviance is adverse, offensive and disruptive behaviour that has negative relationship towards individual personnel and organizational well-being. In fact, workplace deviance serve as the challenges for organizational growth. This is a conceptual paper and the the purpose of this paper is to propose a conceptual frameweork and to establish a link between HR practices and Deviant Work Behavior (DWBs). Within this context this paper will also conceptually propose the possibility of Islamic spirituality to moderate this relationship. In this manner the paper will propose a research model and develop propositions to be later tested empirically.
Human Resource Management Academic Research Society
Journals
2018 EN
Norfadzilah Rashid · Asyraf Asfthanorhan · Razana Juhaida Johari
+6 more
This study paper mainly focuses on the relationship of ethic and financial reporting assurance. As nowadays, the ways of reporting financial information are changing because of the nature and unavoidable technological advancements. Following the biggest scandal in accounting field such as Enron, World com, Parmalat and many more, the accounting professional bodies and other concern party are beginning to questioning the reliability of financial report that is being published by professional accountants. Hence, the ways to overcome this is by cultivate the ethical behavior among new and current professional accountants. Besides, to enhance the confidence of stakeholders, integrated financial reporting is now becoming a necessary element in financial reporting. This study also recognizes the important of good corporate governance for the better future of companies, auditors and other parties that involve in accounting fields. Introduction For a peaceful society, everyone must have ethics. Ethics define who we are as a human being. So what is ethics? Ethics according to Oxford dictionary (third edition) is relate to moral principles or the branch of knowledge dealing with these. In accounting field, in order to obtain shareholders’, trust and confidence in financial statement, it must be presented in true and fair view. In order to get the true and fair view of financial statement, accountants must act ethically. Nowadays, there are many issues regarding ethic in preparing financial report especially individuals trying to manipulate and hide financial information. Although professional accountants had been educated since the beginning to act ethically in performing their jobs but sometimes they have the potential to act unethically due to working environments and opportunities. Some of the unethically activities in financial reporting is asset misappropriation, creative accounting, window dressing and personal trading. The importance of ethic in financial International Journal of Academic Research in Business and Social Sciences Vol. 8 , No. 11, Nov, 2018, E-ISSN: 2222-6990 © 2018 HRMARS 1348 reporting started since the Enron scandal, WorldCom, etc. due to these scandals, the stakeholders being to lose trust and confidence in the presentation of financial statements. The consequence of these scandals may affect the national growth and development badly because of loss of confidence by the investor and consumers to invest in the affected country. First, this study paper discusses on the background of the study. Next it reviews the literature that relate to ethics in professional accountants, financial reporting assurance and the relationship between the two. Next the study paper state the findings based on all the study done. Finally end the study paper with conclusion and findings. Background of the Study This study focuses on corporation and the entity that are required to disclose true and fair financial report throughout the year. All public listed companies are compulsory to present financial report in each year to show the financial position. Transparency and assurance in the presentation of financial report is highly required but this goal of achieving a relevant and reliable financial report are at the brink of failure because it is closely related to financial reports that disclosing untruthful financial information. The presentation of financial report that free from bias and fraud is really in need for internal and external users to make analysis and decision for the purpose of short and long term investment. Almost of the accountants will try to hide the deficiency in their report even though all the information is provided. Consequently, accounting professional body came out with the idea of integrated report to provide assurance of reliable financial report. Naturally to provide the true assurance to stakeholders, it is a fact that the accountants itself have to act ethically. Objective of the Study To study the relationship between the financial report assurance and ethic in preparation of financial statements and reporting. Literature Review Ethics The important of ethics is so vital in accounting profession as it is enacted in International Financial Reporting Standards (IFRS). IFRS required that accountant need to be ethics to be qualify as a professional. The accountants must be ethical in the sense that he or she have to be independence, transparent, fair, skepticism and honest (Youssef & Rachid, 2015). Following the Enron scandal, the accounting profession bodies all over the world are finding a way to overcome this problem from happening twice by establishing Professional Conduct and Ethics. Malaysian Institute of Accountants are be not exception, MIA implement By-Laws (On Professional Conduct and Ethics) with the hope that when accountants are in conflict on ethical issue, they may refer to the By-Laws. From the study done by (Mason-Jones D.R., 1981), most of the accountants in Malaysia are reluctant to adhere to the provision in the By-Laws with face with ethical dilemmas. Ignorance on the provision in By-Laws is the main factor that contributes to the unethical behaviors among professional accountants. Professional accountants in Malaysia should be aware International Journal of Academic Research in Business and Social Sciences Vol. 8 , No. 11, Nov, 2018, E-ISSN: 2222-6990 © 2018 HRMARS 1349 that stakeholders depend and put a trust on the accounting information that they produced to make decision. Hence, it is important that the quality of information they produce are up to the standard without any element of bias (Yarahmadi & Bohloli, 2015). Yarahmadi (2015) saw that not only accountants should be qualified academically but they also need to have a high degree of ethical in performing their jobs. In fact, many of the research and study papers conduct by researcher nowadays focus on the framework of professional and ethical behavior of accountants. It is a challenge for professional body to teach and instill ethical behaviors in accountants’ self. As the willingness to change and adapt is upon the individual self. But, it is not too late to cultivate ethical behaviors among future accountants in educational level (Kannaiah & Kumar, 2009). Therefore, it is advisable that the ethical standards and behaviors of accountants be at the same level and relevant as technical knowledge. Financial reporting assurance In light of the financial reporting that have become today, it is necessary that stakeholders not only depend on financial reporting information but also must consider the non-financial reporting of companies if stakeholders decided to make any risky decision (Ergüden, Kaya, & Sayar, 2017). In Oprisor (2015), the assurance on integrated reports are difficult to obtain because of the absence of audit regulations, the company specific traits in preparing integrated report and the performance indicator for non-financial information. Other main concern that seem to impendent the implementation of integrated report is the insufficient of time and money to audit such report. Many steps are taken by professional body to execute the integrated reports in Malaysia. Integrated report is a new report that just been introduced to today accountants to encounter the rising ethical issues in accounting profession. In one of the article by Beattie (2000), the author mentioned that the new type of information are required to be reported such as forwardlooking, non-financial information and soft information to be truly assure that the board of directors are acting in the best interest of their stakeholders. Some of the author state that every financial report should have a measurement tools to confirm about their quality of the financial reports. Their findings in here are whether their report is based on the concept of true and fair view. The financial reports also need to be timeliness. Timeliness in here means that the report needs to be done on time. It is based on IASB that must be followed by the accountants so that the report is a reliable and relevant report (Beest & Boelens, 2009). The relationship between ethics and financial reporting assurance When we talk about accountant, they must always follow a strict rule like must been finish their auditing before the due date and always do their work based on the concept of true and fair view concept. In this article, it is about an ethics of the accountants and their quality of their reports in Nigeria. They are a lot of things that the accountant in Nigeria must follow like the elements of audit profession so that the quality of the report is in a good shape. In this article also said that the accountant should follow a code of ethics so that the report will be based on the concept of true and fair view concepts as it also can restore the confidence of the public about the accounting profession in Nigeria. Other than that, it also said that ethics in accounting should be made a International Journal of Academic Research in Business and Social Sciences Vol. 8 , No. 11, Nov, 2018, E-ISSN: 2222-6990 © 2018 HRMARS 1350 major course in the Nigerian University so that the students know that they must behave accordingly based on good behavior and not with unholy practices that are practices by a lot accountants (Arowoshegbe, Uniamikogbo, & Atu, 2017). Unethical top management such as board of director can directly affect the financial reporting assurance, this is evident in the article by Ibrahim, Ahmad, Johl, & Ur Rahman (2016). The corporate wind up because of the poor of corporate governance itself and inefficiency of board of director. Poor corporate governance also means unethical behavior of board of director. Example of poor corporate governances is adjusting the amount of revenue and expenses, window dressing, hiding any fraudulent activities and etc. The independent of board will affect the financial reporting of the company in few aspects. The in
Human Resource Management Academic Research Society