http://unisep.lib.unishams.edu.my/xmlui/handle/123456789/29009 2026-06-06T17:43:38Z 2026-06-06T17:43:38Z Mojahid Mohamed Omer http://unisep.lib.unishams.edu.my/xmlui/handle/123456789/32259 2024-11-05T01:30:41Z 2017-01-01T00:00:00Z

The Influence of Attitude, Religiosity, and Perception Towards Law Enforcement, on Compliance Behaviour of Zakat on Business Among Single Business Owners in Sungai Petani Mojahid Mohamed Omer The aim of the study is to examine the influence of attitude, religiosity, and perception towards law enforcement on compliance behavior to pay business zakat among single business owners in Sungai Petani, Kedah. The sample of this study consists of 377 respondents among single business owners. All data are analyzed by using SPSS (Statistical Package for Social Sciences) Software. This study employs a cross-sectional survey design. Survey design is a good way of measuring the relationship between variables. This study uses quantitative approach because the study analyses how variables are associated. The findings of the study shows that Islamic religiosity and perception towards law enforcement significantly influence intention to comply with business zakat. However, attitude does not show any significant influence on business zakat compliance. In general, the study reveals that the Theory of Planned Behavior is capable of predicting zakat compliance intention and consequently, zakat compliance behavior. The findings of the present study could be used by the institutions of zakat and policy makers to promote and educate general public on the importance of business zakat.

2017-01-01T00:00:00Z Mohamed Hersi Bin Hassan http://unisep.lib.unishams.edu.my/xmlui/handle/123456789/32215 2024-10-30T03:51:22Z 2017-01-01T00:00:00Z

Exploratory study of Islamic micro finance in Islamic Development Bank Mohamed Hersi Bin Hassan The study analyses activities of different arms of IDB Group working on Islamic microfinance to offer financial services to the poor and low-income people whose economic standing and other reasons have excluded them from accessing formal financial systems. The Islamic Development Bank (IDB) is actively involved in promoting Islamic microfinance. This study examines the role which the Islamic Development Bank plays through its various financing programmes related to microfinance. Islamic microfinance is a gradually emerging field and becoming an indispensable element in financial inclusion effort, with the objective of poverty alleviation and helping the vulnerable population. As part of its efforts in poverty alleviation, the Islamic Development Bank (IDB) is mainly financing government-supported microfinance projects as well as other development projects with microfinance component. The projects are managed by several departments and entities of the IDB Group, namely: Agriculture and Rural Development (AGR) Department, Islamic Financial Services Industry (IFS) Department, Human Development Department (HDE), Trust Fund Department, Islamic Solidarity Fund Development (ISFD), and Islamic Research and Training Institute (IRTI). Islamic MFIs, assisted by IDB, operate through several Islamic modes of financing such as qardh hassan, murabaha, salam, ijarah, mudarabah, and musharakah. Aside from its own capital and financing from IDB, some of the MFIs also obtain funds from religious institutions such as waqf, zakat, and other.

2017-01-01T00:00:00Z Mohd Rasyidin bin Ambo Tajang http://unisep.lib.unishams.edu.my/xmlui/handle/123456789/32211 2024-10-29T08:24:57Z 2016-01-01T00:00:00Z

Analyzing the effect of Malaysian code of corporate governance adapted by construction firms in Malaysia Mohd Rasyidin bin Ambo Tajang There is a problem in construction industries of Malaysia. Despite abandoned project especially for housing is occurring as stated by Ministry of Urban Wellbeing, Housing and Local Government of Malaysia (KPKT) in year 2014. This problem has negatively impacted 17,468 purchasers because still can’t residence on that house. Thus, we construct the methodology that were used in our research to find the problematic issues indicated through regression analysis for firm profitability through 40 construction companies listed on Bursa Malaysia to find if there any relationship which causes the abandoned projects. However, the result from our research extracted show that Most of the hypothesis we’re rejected except one hypothesis which is the managerial ownership has positive relationship towards the profitability. However, there no single evidence that any variable could impact each variable in our prior study. As the further study suggestion, another possible factor influencing corporate profitability effectiveness could be the legal environment of a country. Malaysia has a low litigious environment as opposed to the USA and UK where shareholder protection is very good (La Porta et al., 1999). That may have some bearing on incentives to comply with regulatory requirements. In addition, the factors such as intervening from government should be considerable as future study variables because most of Malaysia government has political shares in particular companies such energy company.

2016-01-01T00:00:00Z Muhammad Muqri Bin Izahar http://unisep.lib.unishams.edu.my/xmlui/handle/123456789/31765 2024-07-22T02:21:33Z 2023-01-01T00:00:00Z

The role of the Malaysia Waqf foundation (Yayasan Wakaf Malaysia) in addressing the challenges posed the covid-19 pandemic Muhammad Muqri Bin Izahar The COVID-19 pandemic poses effects on every country, including Malaysia. The COVID-19 pandemic is wreaking havoc on the world economy, as output and consumption are slashed. Malaysia, like other emerging countries, is not immune to such external shocks and is expected to see a slowdown in economic growth. One of the unique methods for enhancing the local economy is to increase the community’s engagement in financing micro-businesses via cash waqf. However, the development of cash waqf has not been optimal and there is lack of empirical evidence on the intention of public to endow cash waqfin order to support the crisis during COVID-19 pandemic, particularly in the Malaysia context, which warrant further empirical investigations to close the gap. Hence, the purpose of this study is to elucidate the effects of attitude, knowledge, mass media and role of Ar-Ridzuan WaqfCentre on the intentions to endow cash waqf among Muslim teachers in Perak as financial aid in handling the COVID-19 crisis. The quantitative method has been chosen to analyze the intention among teachers in Bagan Serai Perak to endow cash waqf effectively. The Research design is majorly into two comprising exploratory and conclusive design are favorable to give advantages for this study. All collected data is determined by using a questionnaire and analyzed using the Statistical Package for Social Sciences (SPSS) version 26.0. Comprises 167 of sampling for respondents in this research. The Theory of Planned Behavior (TPB) was adopted as the underpinning theory in the development of theoretical framework of this study. The findings of this study revealed that attitude, mass media and role of Ar-Ridzuan Waqf Centre have significant influence on the intention to endow cash waqf among Muslim teachers in Perak, with attitude as the most influential variable followed by role of Ar-Ridzuan WaqfCentre and mass media. The independent variables explained 65.2 percent of the variance on intention to endow cash waqf. This study provides new insights in terms of empirical evidence on TPB framework by adding knowledge, mass media and role of Ar-Ridzuan waqfcentre as the new variables. Practically, the research findings could be a beneficial guideline for the cash waqf institutions generally and Ar-Ridzuan waqf centre specifically on the factors that affect the intention to endow cash waqf. These findings lead to the enhancement of cash waqfpromotion, increasing the availability of cash waqfas well as empowerment of cash waqf management. Future research is recommended to consider a longitudinal design for better information enrichment.

2023-01-01T00:00:00Z