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This study aims to identify and analyse the number of collections of zakah fitrah in Selangor through the formal payment channel. By using the data on the amount of zakah fitrah collection, the number of Muslims and zakah fitrah... more
This study aims to identify and analyse the number of collections of zakah fitrah in Selangor through the formal payment channel. By using the data on the amount of zakah fitrah collection, the number of Muslims and zakah fitrah collection rate in Selangor from 1995 to 2011, the research findings show that the amount of collection is increasing from year to year except for 1998. However, the number of payers who do not use the formal channel is also high. In addition, the amount of zakah fitrah leakage without going through formal institutions also demonstrates a large increase from RM1.8 million in 1995 to RM5.2 million in 2011. This result shows that the zakah institution is in need of continuous improvement involving the administration, management, and collection and distribution system.
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Research Interests: Business and Accounting
Smart Contract is one of the new technological developments related to the Industrial Revolution 4.0 which emphasizes on the execution of contracts between two parties automatically based on the terms and conditions that have been agreed... more
Smart Contract is one of the new technological developments related to the Industrial Revolution 4.0 which emphasizes on the execution of contracts between two parties automatically based on the terms and conditions that have been agreed before. This concept minimizes the role of intermediaries that exist in traditionally executed contracts thus leading to positive effects such as cost reduction, saving time and money, less cases of fraud, manipulation and so on. Looking at the philosophy of smart contracts, it is in line with the Maqasid / Objectives of Syariah. However, the nature of this concept which relies on automation which means lack of human intervention in executing the content of the contract raises questions about shariah compliancy in the operationalization of this system especially regarding the function and eligibility of the computer system as a contracting parties rather that human, as well as what is fiqh adaptation for such concept, in addition to what is paramete...
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This paper empirically investigates co-integration between Islamic stock market in Malaysia, Indonesia and the world by applying the Vector Auto Regression (VAR) method. This research used monthly data from January 2007 to May 2012 taken... more
This paper empirically investigates co-integration between Islamic stock market in Malaysia, Indonesia and the world by applying the Vector Auto Regression (VAR) method. This research used monthly data from January 2007 to May 2012 taken from authorized sources. The finding shows that there is no long-run or equilibrium relationship exists between FTSE Bursa Malaysia Emas Shariah (FBMES), Jakarta Islamic Index (JAKISL), and Dow Jones Islamic Market index (DJIM). Based on the result, hence, it can be concluded that the Islamic stock markets of Malaysia does not integrate with Indonesia’s, as well as with the world markets in the long run. This will create rooms for investors to diversify their investment portfolios, which puts Malaysia as one of their favoured investment destinations. From the Granger causality view, the return of JAKISL and DJIM is driven by the return of FBMES in the short run.
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This research will focus on the impact of oil price shocks and macroeconomic variables on Islamic stock market in Malaysia. The objective of this research is to evaluate the relationship between oil price, macroeconomic indicators and... more
This research will focus on the impact of oil price shocks and macroeconomic variables on Islamic stock market in Malaysia. The objective of this research is to evaluate the relationship between oil price, macroeconomic indicators and Islamic stock market in Malaysia using an estimation of Vector Auto Regression (VAR) method. The variables involved in this research are Crude Oil Price (COP), Industrial Production Index (IPI), Consumer Production Index (CPI), Aggregate Money Supply (M3), Islamic Interbank Rate (IIR), Exchange Rate of Malaysian Ringgit-United States Dollar (MYR) and FTSE Bursa Malaysia Emas Shariah Index (FBMES). This research used monthly data from January 2007 to December 2011 taken from authorized sources. The findings showed that Islamic stock prices are co-integrated with oil price and selected macroeconomic variables. Based on cointegration relationship analysis, the Islamic stock price is related positively and significantly with IPI, CPI and COP variables but ...
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Critical thinking is an important skill for graduates in 21st century teaching and learning. One of the modern educational pedagogies which can be utilized by educators to inculcate students’ critical thinking skills and improve student... more
Critical thinking is an important skill for graduates in 21st century teaching and learning. One of the modern educational pedagogies which can be utilized by educators to inculcate students’ critical thinking skills and improve student learning effectively is the problem-based learning (PBL) approach. The Web of Science, Scopus, and ProQuest databases have been used to source published scientific literature on this topic and develop themes of critical thinking abilities in teaching through PBL for students. This study revealed four major themes and nine sub-themes with regards to critical thinking skills in teaching in relation to PBL. The major themes consisted of the learning environment, content, process, and human capital. The review revealed that most of the studies were conducted to understand critical thinking skills in problem-based learning. This study found that PBL was a major approach used in teaching students, as well as a wide range of other techniques that may develo...
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This study aims to determine the level of knowledge on the items of payable income zakah calculation among civil servants in Perak. Quatitative method using the instrument of questionnaire is employed to obtain data in attaing the... more
This study aims to determine the level of knowledge on the items of payable income zakah calculation among civil servants in Perak. Quatitative method using the instrument of questionnaire is employed to obtain data in attaing the research objective. Four items of income are studied which are the salary, fixed monthly allowance, overdue salary and bonus by involving 108 respondents. The collected data is then analyzed using the analysis of frequency, percentage and mean. Findings of the study uncover that the level of knowledge among respondents pertaining to the general and specific basic concept of zakah is considerably high. For the item analysis, it is found that the items of overdue salary and bonus are the items which are less known to be included in the calculation of payable income zakah. Therefore, the authority which is the State Islamic Religious Council (MAIN) and zakah centres must diversify the techniques to increase awareness in regard to this gap.
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This article aims to analyse the zakat payment method implemented by the Pusat Pungutan Zakat – Wilayah Persekutuan (PPZ-MAIWP). Based on data from 2003 to 2009,PPZ-MAIWP has recorded a positive trend of total annual zakat collection.... more
This article aims to analyse the zakat payment method implemented by the Pusat Pungutan Zakat – Wilayah Persekutuan (PPZ-MAIWP). Based on data from 2003 to 2009,PPZ-MAIWP has recorded a positive trend of total annual zakat collection. This increasing trend was driven by the PPZ-MAIWP initiative to implement a variety of payment mechanisms in line with the needs and technological change. Thus, their initiatives can become a model to other charity institutions. Furthermore, it will also provide opportunities and facilitate Muslims in Malaysia fulfilling the Islamic pillars.
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Kajian ini cuba mengkaji hubungan di an tara kemeruapan bersyarat pasaran sahai Malaysia dengan pembolehubah makroekonomi menggunakan data bulanan dari bula Januari 1992 hingga Disember 2005. kemeruapan bersyarat diukur menggunaka... more
Kajian ini cuba mengkaji hubungan di an tara kemeruapan bersyarat pasaran sahai Malaysia dengan pembolehubah makroekonomi menggunakan data bulanan dari bula Januari 1992 hingga Disember 2005. kemeruapan bersyarat diukur menggunaka anggaran Generalized Autoregressive Conditional Heteroscedasticity (GARCH). BaJ mengkaji hubungan di antara kemeruapan pembolehubah makroekonomi dan pasarc saham, pelbagai kaedah _ dan model diaplikasikan meliputi model VAR, ARCH de. GARCH Kajian ini menggunakan data pasaran saham konvensional (KLCI), pasara saham Islam (RHB), penawaran wang (M1), indeks harga pengguna (CPI), indel pengeluaran industri (IP) kadar tukaran asing Malaysia-US (MYR) dan kadar bung perbendaharaan (TBR). Dapatan kajian mendapati, kemeruapan KLCI lebih tingi berbanding RHB dan kemeruapan dalam pasaran saham konvensional (KLCl) dapi diterangkan sebanyak 29.6% oleh pembolehubah makroekonomi berbanding 29.5
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This study aims to research the changing trend in the use of contract types in Islamic banking financing in Malaysia for the year of 2007 and 2008. In this research, monthly data for each type of financing concept is applied. The data is... more
This study aims to research the changing trend in the use of contract types in Islamic banking financing in Malaysia for the year of 2007 and 2008. In this research, monthly data for each type of financing concept is applied. The data is analyzed via the shiftshare technique. Based on the findings, it is found that Islamic banking financing tends to apply the contract of Mur abahah and Ijarah. Meanwhile, results shown that there is a decrease in the use of the contract riding on Bay‘ bi Thaman Ajil.
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Sumber pendapatan seseorang individu daripada penggajian semakin meluas dan berbeza mengikut sektor pekerjaan dan jawatan. Selain pendapatan dikenali gaji pokok, seseorang pekerja turut menikmati pendapatan berbentuk elaun, bonus,... more
Sumber pendapatan seseorang individu daripada penggajian semakin meluas dan berbeza mengikut sektor pekerjaan dan jawatan. Selain pendapatan dikenali gaji pokok, seseorang pekerja turut menikmati pendapatan berbentuk elaun, bonus, insentif dan sebagainya Memandangkan sumber pendapatan ini semakin meluas, kepatuhan dalam menghitung jumlah pendapatan yang perlu ditunaikan zakat adalah signifikan. Sehubungan itu, setiap individu Muslim berkelayakan perlu menunaikan zakat pendapatan bagi memastikan harta yang dicari dan diperoleh adalah bersih daripada hak orang lain di dalamnya. Justeru itu, kajian ini cuba menganalisis kepentingan untuk menghitung pendapatan berzakat yang sempurna berdasarkan sumber pendapatan yang semakin berkembang. Kaedah simulasi berbantukan kalkulator zakat atas talian digunakan untuk kemudahan pengiraan nilai zakat berdasarkan beberapa contoh pendapatan tambahan dan juga tolakan perbelanjaan yang dibenarkan. Hasil simulasi menunjukkan bahawa penjumlahan pendapat...
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Capital is very crucial in the formation and establishment of business activities especially for entrepreneurs who newly venture into the business world. Currently, banking and financial institutions play significant roles in fulfilling... more
Capital is very crucial in the formation and establishment of business activities especially for entrepreneurs who newly venture into the business world. Currently, banking and financial institutions play significant roles in fulfilling the need of these entrepreneurs. However, for new entrepreneurs, the failure to meet the requirements needed by financing institution causes their ideas, innovation, creativity and efforts to be undelivered. Therefore, the problem of entrepreneur dependency on banking institutions can be resolved by the establishment of the mosque fund. Through this fund, the process of producing Muslim entrepreneur can be realized and henceforth it will impact positively to the local development in the future.
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Mosque is a religious institution that has an important role in Islamic society. Though the establishment was initially as a place of worship, but the function and its importance is growing from time to time. One of the roles is to... more
Mosque is a religious institution that has an important role in Islamic society. Though the establishment was initially as a place of worship, but the function and its importance is growing from time to time. One of the roles is to develop the Muslims economy through the management of charity, endowment and so on. With the donations and endowment obtained from various parties, mosque institutions are believed to be able to execute this responsibility and trust. Therefore, the purpose of this study is to identify the level of acceptance of the society towards the mosque the potential of mosque fund expansion in Perak state. This study was conducted on 4,000 respondents across the state of Perak with a total of 2,337 persons (58.42 percent) responded to the questionnaires. The results showed that nearly 75 percent of the respondents agreed that the mosque funds should be expanded to activities that can increase the mosques’ income and led to a positive impact on society. However, in t...
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Under conventional banking, a debtor who defaults in instalment payment or pays later than the agreed time, will have to pay a charge of interest.However, in Islamic banking and finance, such interest is clearly caught by the prohibition... more
Under conventional banking, a debtor who defaults in instalment payment or pays later than the agreed time, will have to pay a charge of interest.However, in Islamic banking and finance, such interest is clearly caught by the prohibition of riba. As an alternative to the charge of interest, Islamic financial institutions impose late payment charge on defaults by its customers. This paper analyses the Malaysian experience in imposing late payment charge for defaults arising out of Islamic banking and finance instruments under the present statutory framework. Basis for allowing late payment charge and types of defaulters were also examined. At the end, this paper suggested some suggestions to ensure the administration of late payment charge is more Shari‘ah compliant.
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The mosque is a highly respected institution by Muslim society. Hence, a mosque is not only a place of worship for prayers or religious speech delivery, but the Muslim society regard this institution as the place to increase monetary and... more
The mosque is a highly respected institution by Muslim society. Hence, a mosque is not only a place of worship for prayers or religious speech delivery, but the Muslim society regard this institution as the place to increase monetary and spiritual holy deeds through contributions in the form of waqf, sadaqah and others. Due to the fact that those contributions are continuous and potentially increase from time to time, it is important to determine the extent of agreement among Muslim society in Perak particularly towards generating the mosque fund for the purpose of wider benefits. Therefore, this study employs questionnaires distributed to mosque members in Perak to identify factor influences the Muslim society perception towards the idea of expanding the mosque fund by using the logistic regression method. The regression result indicates that factors of financial management, involvement as committee and education level are significant towards this idea. Thus, this study importantly...
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This paper seeks to explore the patterns of community financial contributions towards the non-profit institutions. In this study, a total of 281 Muslim respondents consisting of civil servants in the four states were involved. Patterns of... more
This paper seeks to explore the patterns of community financial contributions towards the non-profit institutions. In this study, a total of 281 Muslim respondents consisting of civil servants in the four states were involved. Patterns of financial contributions are examined based on five categories: institutions of worship (mosques), religious institutions (schools), charities (homes), social institutions (NGOs) and institutions of higher education (universities). The analysis showed that people tend to contribute to the mosque institutions, charities and religious institutions compared to social institutions and institutions of higher education. Important implications for the early findings of this analysis indicate that contributors are more likely to provide financial support for activities in the form of Islam and charity. Therefore, the objective of the welfare of the Muslim community can be implemented if enough information is acquired pertaining to the strategies implemented...
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Perancangan kewangan penting untuk memastikan kehidupan pada masa kini dan hadapan dapat diurus dengan baik. Bagi kumpulan berpendapatan tetap yang terdiri dari kelompok berpendapatan sederhana dan tinggi, perbelanjaan perlu diuruskan... more
Perancangan kewangan penting untuk memastikan kehidupan pada masa kini dan hadapan dapat diurus dengan baik. Bagi kumpulan berpendapatan tetap yang terdiri dari kelompok berpendapatan sederhana dan tinggi, perbelanjaan perlu diuruskan secara berhemah bagi mengimbangi kekangan dan bebanan yang dihadapi. Sehubungan itu, kajian ini cuba untuk mengenalpasti corak perbelanjaan pendapatan tetap diperoleh oleh guru-guru terhadap beberapa jenis pemilikan aset. Antaranya ialah aset kediaman, kenderaan, pelaburan serta insurans. Borang soal selidik digunakan untuk mendapatkan maklumat kajian. Seramai 812 orang guru terlibat dalam kajian ini. Berdasarkan hasil analisis, motif mendiami sendiri didapati lebih dominan berbanding sewaan dalam pemilikan aset kediaman pertama. Dalam kes pelaburan pula, didapati pilihan jangka masa melabur adalah antara lima hingga 10 tahun, manakala 18 peratus guru mempunyai pelan insuran untuk diri dan pendidikan anak-anak. Hasil kajian ini menunjukkan perolehan pe...
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This article aims to explore the trends and determinants of charitable giving among Muslim community in Malaysia due to its importance in the economy as the income redistribution tool to improve the welfare of the society. The Theory of... more
This article aims to explore the trends and determinants of charitable giving among Muslim community in Malaysia due to its importance in the economy as the income redistribution tool to improve the welfare of the society. The Theory of Planned Behaviour is employed to predict the giving intention of 248 respondents in the state of Selangor. The result of the findings shows that the trends of giving among the respondents and using the multiple regression analysis, it indicates that this theory is able to predict the charitable giving behaviour by 70% and that the attitude and perceived behavioural control are the significant influential factors to the giving intention. This study contributes empirically for Islamic charity marketers to improve their fundraising strategies so that they will be able to function in improving the well-being of the society.
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The studies on the demand for money rarely focus on the economic uncertainty rather than the scale variable (i.e., output), opportunity cost variables (i.e., interest rate and inflation rate) and external variable (i.e., exchange rate).... more
The studies on the demand for money rarely focus on the economic uncertainty rather than the scale variable (i.e., output), opportunity cost variables (i.e., interest rate and inflation rate) and external variable (i.e., exchange rate). To overcome this matter, this paper examines the relationships between the demand for money and economic uncertainty in 9 selected countries, including 4 selected developed countries and 5 selected developing countries. The findings suggest that the optimal economic uncertainty index can serve as an uncertainty indicator in signaling central bank’s economic policy decision making. This paper also suggests that the output, interest rate, inflation rate and exchange rate are useful indicators for the central bank’s economic policy decision making.
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Hubungan dagang antara negara adalah amat penting bagi pertumbuhan ekonomi dan ini seharusnya benar biarpun negara-negara terlibat berbeza ideologi. Artikel ini bertujuan menganalisis hubungan keseimbangan perdagangan antara Malaysia... more
Hubungan dagang antara negara adalah amat penting bagi pertumbuhan ekonomi dan ini seharusnya benar biarpun negara-negara terlibat berbeza ideologi. Artikel ini bertujuan menganalisis hubungan keseimbangan perdagangan antara Malaysia sebagai sebuah negara Islam dan China serta kesannya terhadap pertumbuhan ekonomi Malaysia. Kajian ini menggunakan data suku tahunan dari suku pertama 1999 hingga suku keempat 2013 yang diambil dari sumber-sumber yang berautoriti. Menggunakan kaedah penganggaran Vektor Autoregrasi (VAR) yang terpiawai, kajian ini mengaplikasikan ujian integrasi, ujian ko-integrasi, dan ujian penyebab Granger dalam bentuk Model Vektor Pembetulan Ralat (VECM). Hasil kajian menunjukkan wujudnya hubungan keseimbangan jangka panjang antara pertumbuhan ekonomi Malaysia dengan jumlah eksport benar Malaysia ke China (EXm), jumlah import benar Malaysia dari China (IMm), dan juga jumlah Keluaran dalam Negara Kasar benar China (KDNKc). Dari aspek hubungan penyebab Granger jangka p...
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Peranan masjid kepada umat Islam amat luas ruang lingkupnya kerana ia adalah institusi yang boleh menyatukan seluruh umat Islam. Pengembangan ekonomi masjid merupakan antara langkah yang boleh dilakukan oleh institusi masjid untuk tujuan... more
Peranan masjid kepada umat Islam amat luas ruang lingkupnya kerana ia adalah institusi yang boleh menyatukan seluruh umat Islam. Pengembangan ekonomi masjid merupakan antara langkah yang boleh dilakukan oleh institusi masjid untuk tujuan pengimarahan. Melalui pengenalan sistem elektronik perakaunan masjid (EMAS) yang telah dilaksanakan oleh institusi masjid di Negeri Perak, mendapati jumlah dana masjid yang terkumpul dalam bentuk simpanan tunai beserta tanah wakaf yang tidak diusahakan adalah banyak. Oleh yang sedemikian, institusi masjid seharusnya menjana ekonominya bagi memastikan kelangsungan aktiviti masjid dapat diteruskan dan seterusnya memacu pembangunan ekonomi ummah melalui penglibatan dalam kegiatan-kegiatan ekonomi yang produktif. Katakunci: institusi masjid, pelaburan, sistem elektronik perakaunan masjid (EMAS), teknologi perakaunan, ummah, waqf For Muslims the role of mosques goes beyond religious rituals to such other objectives as enhancing the ummah unity and econom...
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This survey is purposively to identify the level of knowledge among higher education students in regards to the basic concept of zakah al-fitr. For most of the students, this obligation is currently carried out by the family. However,... more
This survey is purposively to identify the level of knowledge among higher education students in regards to the basic concept of zakah al-fitr. For most of the students, this obligation is currently carried out by the family. However, this situation does not hinder them from comprehending the current development that is happening in the practice of zakah al-fitr. The implementation of minimum rate of zakah al-fitr and its options for example, is important to be understood by students as a preparation for the future. Accordingly, this study has adopted a quantitative method through the instrument of questionnaire to achieve the research objective. This study involves 125 students of a higher education institution in Perak.the analysis of frequency and mean is used to analyse the research data. The outcome of research finds that students possess a considerably good level of knowledge in the basic concept of zakah al-fitr namely the virtues or the mandatory conditions of zakah al-fitr...
Research Interests: Sociology and Obligation
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Social activities at the mosque are still something new in Malaysia and it has not received a lot of attention. However, there are still a few mosque institutions which have focused on social entrepreneurship activities for increasing the... more
Social activities at the mosque are still something new in Malaysia and it has not received a lot of attention. However, there are still a few mosque institutions which have focused on social entrepreneurship activities for increasing the mosque’s income source. The questionnaires were distributed to 52 mosque chairmen and observation was done to see the potential of local social entrepreneurship activities based on factors such as the organisational profile, the mosque demographics, assets, income acceptance, social and finance business activities. The data was analysed quantitatively using descriptive analysis. The findings showed that most mosque institutions were able to raise income from entrepreneurial activities. The social activities conducted can increase the mosque income and bring benefit to the local community especially the Muslim community in general. As such, the study findings can provide inspiration and indication for other mosques to take part in social entrepreneu...
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Mosque plays important roles as the religious organization among Muslims. Despite a sacred place, there are some other socio-economic roles are carried out by these institution such as the Islamic teaching and learning centre, waqf and... more
Mosque plays important roles as the religious organization among Muslims. Despite a sacred place, there are some other socio-economic roles are carried out by these institution such as the Islamic teaching and learning centre, waqf and zakat (alms) management and hearse management. Nevertheless, currently there are increasing number of economic activities executed by mosque leaders to serve the local Muslims community. This study assesses the relationship between strategic orientation initiatives and mosque’s economic performance. The data is gathered through a structured questionnaire that was distributed amongst the mosques management committee leaders in the State of Selangor. The outcomes of path model analysis highlighted two important findings. First, the strategic orientation does exist among mosques management committee leaders. Second, relationship between strategic orientation and mosques non-financial performance is significantly related. The empirical evidence provides i...
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Resilient economic development is supported by each and every people as a whole. To deal with disasters, we should not act alone. Readiness is one part of the process of disaster management and natural disasters that disrupt the living... more
Resilient economic development is supported by each and every people as a whole. To deal with disasters, we should not act alone. Readiness is one part of the process of disaster management and natural disasters that disrupt the living system. The study was conducted to measure the level of readiness for emergencies and disasters among youth (eg: high learning students) and to develop items for factors that influence students' ability to serve in disaster areas. To achieve the following objectives, two analyses were conducted: the first analysis was the comparison of mean scores and the second analysis was the factor analysis involving four factors, physical factors, university management factors, financial factors and personal factors. This study uses questionnaire and online form to collect data from respondents. A total of 120 respondents from three higher learning in Malaysia – Universiti Pendidikan Sultan Idris (UPSI), Universiti Sains Malaysia (USM) and University of Techn...
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The quality of human capital is indispensable for economic growth and sustainability. The developed nations have shown evidence of a positive relationship between education and economic development. In all respects, a better understanding... more
The quality of human capital is indispensable for economic growth and sustainability. The developed nations have shown evidence of a positive relationship between education and economic development. In all respects, a better understanding of economics among citizens has led to more efficiency in implementing economic policies. In this paper, we explore a possible relationship between economic literacy and policy understanding. Policy knowledge, interest and explanation are measured through policy understanding. This study used the students’ teachers as a sample and found that economic literacy was below 50 per cent. Meanwhile, the level of policy understanding was moderate. Interestingly, our findings showed that economic literacy is not strongly associated with economic policy understanding. Policy interest appeared as an important element for policy understanding among the sample. In a volatile economic environment, the level of economic knowledge among the population is a vital f...
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Micro takaful is one of the takaful product development strategies in developing the 'marginalized' economy of financial institutions. The objective of this study is to provide empirical evidence on financial inclusion as a factor... more
Micro takaful is one of the takaful product development strategies in developing the 'marginalized' economy of financial institutions. The objective of this study is to provide empirical evidence on financial inclusion as a factor of behavioral control in the Theory of Perceived Behavior (TPB) to analyze its influence with the tendency of micro, small and medium enterprises (MSME) entrepreneurs to the use of micro takaful. Data distributed via questionnaires to 372 respondents were analyzed using descriptive and structural equation modeling. The results of the study showed that there was a positive and significant effect between attitude and financial inclusion on the tendency of using micro takaful. On the contrary, subjective norm factors have no significant effect on the proposed model. The implications of the study indicate that financial inclusion is one of the most important policies to achieve sustainable development. In addition, takaful institutions and policy maker...
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Waqf is an essential element in the development of Islam. However, there are many existing issues in the management and development of waqf nowadays that inhibit the benefits of development to be enjoyed by the society. The Perak... more
Waqf is an essential element in the development of Islam. However, there are many existing issues in the management and development of waqf nowadays that inhibit the benefits of development to be enjoyed by the society. The Perak Ar-Ridzuan Waqf (WPAR) was established in 2015 with the aim to manage the development of waqf in Perak efficiently. Nevertheless, the issue of funding shortage to expedite the development has been the key issue. Therefore, this study purposively to identify the level of awareness of the Muslim community in the state of Perak regarding WPAR from the aspects of establishment, development planning, waqf method and others. This study employs the quantitative method through the use of questionnaire forms as the instrument to obtain the data that contains two sections in which the part A is for respondents' profile and the part B is specifically for respondents' knowledge on WPAR. A total of 312 respondents were involved in this study. Analysis of descri...