Zaharah Abdullah - Academia.edu (original) (raw)

Papers by Zaharah Abdullah

Research paper thumbnail of Preliminary Study on Website Disclosures for Sustainability Reporting of Islamic Religious Institutions

International Journal of Academic Research in Business and Social Sciences

Research paper thumbnail of Profiling Fraudsters: Empirical Evidence from The Malaysian Anti-Corruption Commission Website

International Journal of Academic Research in Business and Social Sciences

Research paper thumbnail of Implementation of Accrual Accounting : Evidence from Public Sector Accounting Department officers in Malaysia

Proceedings of the Proceedings of the 1st International Conference on Applied Social Sciences, Business, and Humanity, ICo-ASCNITY, 2 November 2019, Padang, West Sumatra, Indonesia, 2020

Understanding accounting standard in crucial for those bestowed with responsibility to record and... more Understanding accounting standard in crucial for those bestowed with responsibility to record and prepare the required accounts and financial statements. Whilst the accountability to prepare those accounts and financial statement lies on the management, this task is responsibled to the accounts department of the organization. The importance of recording and reporting is equally crucial to the public sector as well as the private sector if not more. As the government agencies entities are subject to the public scrunity even though their performance if not measured by increase in the net profit, however, the way they manage the public fund is of prime concern. The Malaysian public sector agencies is in the transition of changing from cash accounting to accrual accounting in their recording and reporting of their accounts. A preliminary study has been performed to postulate the understanding of the accounting officers of the new method. To achieve the objective of the study, a questionnaire was distributed to the account staffs of local government agencies within the state of Melaka. A total of 131 questionaires were gathered from 16 state government agencies. The findings shows mixed responses have been received from the different level of positions for the change of the method as well as their understanding over the accrual accounting method.

Research paper thumbnail of The diffusion of technological and management accounting innovation: Malaysian evidence

Asian Review of Accounting, 2008

PurposeThe study aims to examine the scope and extent of technological and management accounting ... more PurposeThe study aims to examine the scope and extent of technological and management accounting innovation in Malaysia by identifying the stage of development of practice in industrial companies. Further, it seeks to investigate the factors determining their adoption of technological and management accounting innovations.Design/methodology/approachA questionnaire‐based study is conducted within a tightly defined industrial area in the Klang Valley, so permitting personal follow‐up of individual companies.FindingsThe study confirms the dominance of financial accounting for the purposes of management control, with minimal adoption of innovative management accounting tools, even for large companies.Originality/valueThe Akira model for management accounting development is applied in recognition that it will fit developing South East Asian countries better than western equivalents, because of relatively low levels of automation.

Research paper thumbnail of Acceptance of Hibah as an Alternative Mechanism in Muslims Asset Management

SHS Web of Conferences, 2017

This study is aimed to identify the acceptance of hibah by beneficiaries based on cases registere... more This study is aimed to identify the acceptance of hibah by beneficiaries based on cases registered in Melaka. Using secondary data collected from the Melaka Syariah Court and Amanah Raya Berhad Melaka, a number of hibah cases were identified from 2013-2015 and highlighted for further discussion in the paper. Interviews, telephone and email correspondences were conducted to further understand the issues concerning hibah cases and their reasoning. The findings indicated that the highest number of registered on hibah cases was recorded in 2015, increasing from 2013. The data result shows that there are more than 20 cases recorded in Melaka except only 12 cases in 2013. Due to increasing number of cases regarding hibah, it shows that citizen of Melaka is still low in understanding the concept and implementation of hibah. Therefore, it is a need to have a standard guideline regarding hibah to avoid any dispute about this matter in the future. Besides that, the dissemination of knowledge about hibah should be done in order to increase the awareness about the acceptable procedure of hibah because it is considered as the best alternative of asset management and to avoid unclaimed Muslim asset.

Research paper thumbnail of Preliminary Study on Website Disclosures for Sustainability Reporting of Islamic Religious Institutions

International Journal of Academic Research in Business and Social Sciences

Research paper thumbnail of Profiling Fraudsters: Empirical Evidence from The Malaysian Anti-Corruption Commission Website

International Journal of Academic Research in Business and Social Sciences

Research paper thumbnail of Implementation of Accrual Accounting : Evidence from Public Sector Accounting Department officers in Malaysia

Proceedings of the Proceedings of the 1st International Conference on Applied Social Sciences, Business, and Humanity, ICo-ASCNITY, 2 November 2019, Padang, West Sumatra, Indonesia, 2020

Understanding accounting standard in crucial for those bestowed with responsibility to record and... more Understanding accounting standard in crucial for those bestowed with responsibility to record and prepare the required accounts and financial statements. Whilst the accountability to prepare those accounts and financial statement lies on the management, this task is responsibled to the accounts department of the organization. The importance of recording and reporting is equally crucial to the public sector as well as the private sector if not more. As the government agencies entities are subject to the public scrunity even though their performance if not measured by increase in the net profit, however, the way they manage the public fund is of prime concern. The Malaysian public sector agencies is in the transition of changing from cash accounting to accrual accounting in their recording and reporting of their accounts. A preliminary study has been performed to postulate the understanding of the accounting officers of the new method. To achieve the objective of the study, a questionnaire was distributed to the account staffs of local government agencies within the state of Melaka. A total of 131 questionaires were gathered from 16 state government agencies. The findings shows mixed responses have been received from the different level of positions for the change of the method as well as their understanding over the accrual accounting method.

Research paper thumbnail of The diffusion of technological and management accounting innovation: Malaysian evidence

Asian Review of Accounting, 2008

PurposeThe study aims to examine the scope and extent of technological and management accounting ... more PurposeThe study aims to examine the scope and extent of technological and management accounting innovation in Malaysia by identifying the stage of development of practice in industrial companies. Further, it seeks to investigate the factors determining their adoption of technological and management accounting innovations.Design/methodology/approachA questionnaire‐based study is conducted within a tightly defined industrial area in the Klang Valley, so permitting personal follow‐up of individual companies.FindingsThe study confirms the dominance of financial accounting for the purposes of management control, with minimal adoption of innovative management accounting tools, even for large companies.Originality/valueThe Akira model for management accounting development is applied in recognition that it will fit developing South East Asian countries better than western equivalents, because of relatively low levels of automation.

Research paper thumbnail of Acceptance of Hibah as an Alternative Mechanism in Muslims Asset Management

SHS Web of Conferences, 2017

This study is aimed to identify the acceptance of hibah by beneficiaries based on cases registere... more This study is aimed to identify the acceptance of hibah by beneficiaries based on cases registered in Melaka. Using secondary data collected from the Melaka Syariah Court and Amanah Raya Berhad Melaka, a number of hibah cases were identified from 2013-2015 and highlighted for further discussion in the paper. Interviews, telephone and email correspondences were conducted to further understand the issues concerning hibah cases and their reasoning. The findings indicated that the highest number of registered on hibah cases was recorded in 2015, increasing from 2013. The data result shows that there are more than 20 cases recorded in Melaka except only 12 cases in 2013. Due to increasing number of cases regarding hibah, it shows that citizen of Melaka is still low in understanding the concept and implementation of hibah. Therefore, it is a need to have a standard guideline regarding hibah to avoid any dispute about this matter in the future. Besides that, the dissemination of knowledge about hibah should be done in order to increase the awareness about the acceptable procedure of hibah because it is considered as the best alternative of asset management and to avoid unclaimed Muslim asset.