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Papers by Nur Amalina Abdul Ghani

International Journal of Applied Economics, Finance and Accounting

Financial reporting is one of the primary sources of information about a company. Financial repor... more Financial reporting is one of the primary sources of information about a company. Financial reports must be issued on time to ensure that the users of financial information receive them on time to allow them to make decisions. Delays in issuing financial reports interfere with users of financial information making decisions. This research aimed to identify the effect of Shariah committee composition on the audit report lag of Malaysian Islamic banks. The study quantitatively analysed the financial reporting of 16 Islamic banks in Malaysia from 2011 to 2020. The analysis revealed that Shariah committee expertise and meeting frequency had significant relationships with audit delay. However, Shariah committee independence and size displayed insignificant relationships. The study's findings support the agency theory hypothesis. The results suggest that principal and agent conflict can be relieved by equipping more members of the Shariah committee with accounting and financial knowle...

International Journal of Law, Government and Communication

E-commerce has experienced tremendous growth in recent years. The popularity of online shopping c... more E-commerce has experienced tremendous growth in recent years. The popularity of online shopping continues to grow. Many e-commerce applications are being launched rapidly in Malaysia, posing a legal protection issue for e-customers. This study aims to analyze the law in Malaysia protecting e-consumers, determine whether they are adequate, and investigate whether they are aware of their legal rights. A large number of online retailers have transformed the way we do business. Among the subjects of the study were the laws available to protect consumers, the effectiveness of those laws, as well as the awareness of e-consumers of their rights. These data were collected using quantitative sampling techniques, data collection processes, and data analysis techniques. Survey data was collected by posting a 100-sample Google form survey across various platforms to reach the target groups. Initially, the results of the survey suggested that Malaysian laws do not adequately protect e-consumers....

International Journal of Law, Government and Communication

The COVID-19 pandemic has impulsively posed new challenges to many businesses and companies aroun... more The COVID-19 pandemic has impulsively posed new challenges to many businesses and companies around the globe due to travel and business restrictions. COVID-19 which has been declared a pandemic by the World Health Organization (WHO) on the 11th of March 2020, which originated from Wuhan City, the People’s Republic of China has consequently crashed the downtime of the economy in Malaysia and caused a significant impact on the Small-to-Medium Enterprises (SMEs) business operation. The present study employs a mixed methodology, which includes an analysis of primary and secondary legal sources, and a questionnaires survey. The aim of this research is to identify the legal impacts on SMEs due to the COVID-19 pandemic influences on a business operation which will further assist policymakers to develop actionable policies and support the growth of SMEs in Malaysia. The government should be transparent in disseminating the post-COVID-19 data because it can be a thrust for the SMEs in planni...

This work is licensed under CC BY 4.0 The aim of regulating child care centres should not just be... more This work is licensed under CC BY 4.0 The aim of regulating child care centres should not just be limited to providing protection in terms of the children's safety and health. It should go beyond providing a 'safe haven' in order to enhance the potentials of the children. Therefore, the element of learning and education should be included as one of the legal requirements in regulating child care centres. This paper, therefore, examines the question of whether the educational element should be enacted in the legislative framework of Malaysian child care. The qualitative method is used in this study using document analysis. The laws and regulations on child care centres especially Child Care Centre Act 1984 are evaluated. Apart from the laws and regulations in Malaysia, analysis on international experiences of various jurisdictions which may be taken as lessons for Malaysia is also conducted in enhancing the laws and regulations of Malaysian child care. It is submitted that educational element is an important element to be embedded in laws and regulations governing child care centres in Malaysia early childhood apart from other legal requirements.

Islam and civilisational renewal, Jun 15, 2019

The organisation of pilgrimage welfare in Malaysia traces back to the Sultanate of Malacca in the... more The organisation of pilgrimage welfare in Malaysia traces back to the Sultanate of Malacca in the 15 th century, as recorded in the classical Malay text, Hikayat Hang Tuah. In modern times, the Muslim Pilgrim Ordinance was launched in 1951 by the British administration to oversee the welfare of pilgrims. Among the primary areas in which the ordinance wished to assist were the financial management and preparation by pilgrims before they depart to Mecca, in addition to funeral arrangements for pilgrims who passed away while travelling. Based on the idea of Ungku Abdul Aziz bin Ungku Abdul Hamid, a renowned Malay economist and Royal Professor, the Malaysian Parliament established the Malayan Muslim Pilgrims Savings Corporation in August of 1962, under Parliament Act No. 34. The corporation was initially established to pioneer a shariah-compliant investment vehicle to help Malayan Muslims perform the last pillar of Islam and manage their funds in a shariah-compliant manner. In 1969, the name of the corporation was changed to Tabung Haji (TH) and placed under the revised Malaysian Law Act 8 in 1973, which was again superseded by Act 535 in 1995, due to public concern over the structure and responsibilities of TH in dealing with the increasing number of deaths among Malaysian Muslim pilgrimages.

Channelling funds to charity by Islamic banks has become a popular approach to de-recognise non-S... more Channelling funds to charity by Islamic banks has become a popular approach to de-recognise non-Shariah income derived from non-Shariah compliant transactions. Unlike conventional banks, this distinctive feature occurs within Islamic banking environments due to nonconformance with Shariah (Islamic law), which is a basic principle of the Islamic banking system. For instance, the first stand-alone Islamic bank established in Malaysia has reported in its 2011 audited annual report that an amount of MYR181,791.91 was received from nonShariah compliant transactions. Thus, this research aims to study the issues and occurrences of non-Shariah compliant transactions in Islamic banks and to identify resolutions, particularly in Malaysia, by highlighting four main areas. These are: incidents of non-Shariah compliance, Shariah and corporate governance, a legal and regulatory framework, and financial disclosure. The research focuses on a mixed method approach, combining quantitative and qualita...

ICR Journal, 2019

The organisation of pilgrimage welfare in Malaysia traces back to the Sultanate of Malacca in the... more The organisation of pilgrimage welfare in Malaysia traces back to the Sultanate of Malacca in the 15th century, as recorded in the classical Malay literature of Hikayat Hang Tuah. In modern times, the Muslim Pilgrim Ordinance was launched in 1951 by the British administration to oversee the welfare of pilgrims. Among the primary areas in which the ordinance wishes to assist are the financial management and preparation by the pilgrims before they depart to Mecca, in addition to funeral arrangements of pilgrims who passed away. Based on the idea of Ungku Abdul Aziz bin Ungku Abdul Hamid, a renowned Malay economist and Royal Professor, the Parliament established the Malayan Muslim Pilgrims Savings Corporation in August of 1962, under the Parliament Act No. 34. The corporation was initially established to pioneer a shariahcompliant investment vehicle to help Malayan Muslims perform the last pillar of Islam and manage their funds in a shariah-compliant manner. PDF

International Journal of Applied Economics, Finance and Accounting

Financial reporting is one of the primary sources of information about a company. Financial repor... more Financial reporting is one of the primary sources of information about a company. Financial reports must be issued on time to ensure that the users of financial information receive them on time to allow them to make decisions. Delays in issuing financial reports interfere with users of financial information making decisions. This research aimed to identify the effect of Shariah committee composition on the audit report lag of Malaysian Islamic banks. The study quantitatively analysed the financial reporting of 16 Islamic banks in Malaysia from 2011 to 2020. The analysis revealed that Shariah committee expertise and meeting frequency had significant relationships with audit delay. However, Shariah committee independence and size displayed insignificant relationships. The study's findings support the agency theory hypothesis. The results suggest that principal and agent conflict can be relieved by equipping more members of the Shariah committee with accounting and financial knowle...

International Journal of Law, Government and Communication

E-commerce has experienced tremendous growth in recent years. The popularity of online shopping c... more E-commerce has experienced tremendous growth in recent years. The popularity of online shopping continues to grow. Many e-commerce applications are being launched rapidly in Malaysia, posing a legal protection issue for e-customers. This study aims to analyze the law in Malaysia protecting e-consumers, determine whether they are adequate, and investigate whether they are aware of their legal rights. A large number of online retailers have transformed the way we do business. Among the subjects of the study were the laws available to protect consumers, the effectiveness of those laws, as well as the awareness of e-consumers of their rights. These data were collected using quantitative sampling techniques, data collection processes, and data analysis techniques. Survey data was collected by posting a 100-sample Google form survey across various platforms to reach the target groups. Initially, the results of the survey suggested that Malaysian laws do not adequately protect e-consumers....

International Journal of Law, Government and Communication

The COVID-19 pandemic has impulsively posed new challenges to many businesses and companies aroun... more The COVID-19 pandemic has impulsively posed new challenges to many businesses and companies around the globe due to travel and business restrictions. COVID-19 which has been declared a pandemic by the World Health Organization (WHO) on the 11th of March 2020, which originated from Wuhan City, the People’s Republic of China has consequently crashed the downtime of the economy in Malaysia and caused a significant impact on the Small-to-Medium Enterprises (SMEs) business operation. The present study employs a mixed methodology, which includes an analysis of primary and secondary legal sources, and a questionnaires survey. The aim of this research is to identify the legal impacts on SMEs due to the COVID-19 pandemic influences on a business operation which will further assist policymakers to develop actionable policies and support the growth of SMEs in Malaysia. The government should be transparent in disseminating the post-COVID-19 data because it can be a thrust for the SMEs in planni...

This work is licensed under CC BY 4.0 The aim of regulating child care centres should not just be... more This work is licensed under CC BY 4.0 The aim of regulating child care centres should not just be limited to providing protection in terms of the children's safety and health. It should go beyond providing a 'safe haven' in order to enhance the potentials of the children. Therefore, the element of learning and education should be included as one of the legal requirements in regulating child care centres. This paper, therefore, examines the question of whether the educational element should be enacted in the legislative framework of Malaysian child care. The qualitative method is used in this study using document analysis. The laws and regulations on child care centres especially Child Care Centre Act 1984 are evaluated. Apart from the laws and regulations in Malaysia, analysis on international experiences of various jurisdictions which may be taken as lessons for Malaysia is also conducted in enhancing the laws and regulations of Malaysian child care. It is submitted that educational element is an important element to be embedded in laws and regulations governing child care centres in Malaysia early childhood apart from other legal requirements.

Islam and civilisational renewal, Jun 15, 2019

The organisation of pilgrimage welfare in Malaysia traces back to the Sultanate of Malacca in the... more The organisation of pilgrimage welfare in Malaysia traces back to the Sultanate of Malacca in the 15 th century, as recorded in the classical Malay text, Hikayat Hang Tuah. In modern times, the Muslim Pilgrim Ordinance was launched in 1951 by the British administration to oversee the welfare of pilgrims. Among the primary areas in which the ordinance wished to assist were the financial management and preparation by pilgrims before they depart to Mecca, in addition to funeral arrangements for pilgrims who passed away while travelling. Based on the idea of Ungku Abdul Aziz bin Ungku Abdul Hamid, a renowned Malay economist and Royal Professor, the Malaysian Parliament established the Malayan Muslim Pilgrims Savings Corporation in August of 1962, under Parliament Act No. 34. The corporation was initially established to pioneer a shariah-compliant investment vehicle to help Malayan Muslims perform the last pillar of Islam and manage their funds in a shariah-compliant manner. In 1969, the name of the corporation was changed to Tabung Haji (TH) and placed under the revised Malaysian Law Act 8 in 1973, which was again superseded by Act 535 in 1995, due to public concern over the structure and responsibilities of TH in dealing with the increasing number of deaths among Malaysian Muslim pilgrimages.

Channelling funds to charity by Islamic banks has become a popular approach to de-recognise non-S... more Channelling funds to charity by Islamic banks has become a popular approach to de-recognise non-Shariah income derived from non-Shariah compliant transactions. Unlike conventional banks, this distinctive feature occurs within Islamic banking environments due to nonconformance with Shariah (Islamic law), which is a basic principle of the Islamic banking system. For instance, the first stand-alone Islamic bank established in Malaysia has reported in its 2011 audited annual report that an amount of MYR181,791.91 was received from nonShariah compliant transactions. Thus, this research aims to study the issues and occurrences of non-Shariah compliant transactions in Islamic banks and to identify resolutions, particularly in Malaysia, by highlighting four main areas. These are: incidents of non-Shariah compliance, Shariah and corporate governance, a legal and regulatory framework, and financial disclosure. The research focuses on a mixed method approach, combining quantitative and qualita...

ICR Journal, 2019

The organisation of pilgrimage welfare in Malaysia traces back to the Sultanate of Malacca in the... more The organisation of pilgrimage welfare in Malaysia traces back to the Sultanate of Malacca in the 15th century, as recorded in the classical Malay literature of Hikayat Hang Tuah. In modern times, the Muslim Pilgrim Ordinance was launched in 1951 by the British administration to oversee the welfare of pilgrims. Among the primary areas in which the ordinance wishes to assist are the financial management and preparation by the pilgrims before they depart to Mecca, in addition to funeral arrangements of pilgrims who passed away. Based on the idea of Ungku Abdul Aziz bin Ungku Abdul Hamid, a renowned Malay economist and Royal Professor, the Parliament established the Malayan Muslim Pilgrims Savings Corporation in August of 1962, under the Parliament Act No. 34. The corporation was initially established to pioneer a shariahcompliant investment vehicle to help Malayan Muslims perform the last pillar of Islam and manage their funds in a shariah-compliant manner. PDF