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The utilisation of technology has been widely practiced for the system of payment. It is now bein... more The utilisation of technology has been widely practiced for the system of payment. It is now being utilised for the payment of zakat. Therefore, this research aims to gauge the awareness of an e-zakat online system in the Selangor and also to examine the extent of utilisation of an online e-zakat among individual zakat payers using the Unified Theory of Acceptance and Use of Technology (UTAUT) model. Although the model was reviewed by the prominent researchers, but, it still has a limited resource to explore the usefulness of using e-zakat online system. The primary data collection was carried out through a questionnaire survey. The questionnaire was distributed to the academicians in the Klang Valley. The results provide an intellectual challenge and contribute to knowledge in this area of user perceptions of IT utilisation and provide indispensable evidence of the necessity of improving the awareness and utilization of e-zakat online.

Abstract: The utilisation of technology has been widely practiced for the system of payment. It i... more Abstract: The utilisation of technology has been widely practiced for the system of payment. It is now being utilised for the payment of zakat. Therefore, this research aims to gauge the awareness of an e-zakat online system in the Selangor and also to examine the extent of utilisation of an online e-zakat among individual zakat payers using the Unified Theory of Acceptance and Use of Technology (UTAUT) model. Although the model was reviewed by the prominent researchers, but, it still has a limited resource to explore the usefulness of using e-zakat online system. The primary data collection was carried out through a questionnaire survey. The questionnaire was distributed to the academicians in the Klang Valley. The results provide an intellectual challenge and contribute to knowledge in this area of user perceptions of IT utilisation and provide indispensable evidence of the necessity of improving the awareness and utilization of e-zakat online.

This is an Open Access article distributed under the terms of the Creative Commons Attribution-No... more This is an Open Access article distributed under the terms of the Creative Commons Attribution-Noncommercial 4.0 Unported License, permitting all non-commercial use, distribution, and reproduction in any medium, provided the original work is properly cited.

Procedia – Social and Behavioral Sciences, 2013

The aim of the study is to determine the significant differences between gender and Cumulative Gr... more The aim of the study is to determine the significant differences between gender and Cumulative Grade Point Averages (CGPAs) on the Assessment Method (AM), English Communication and Language (ENG) and Prerequisite Knowledge of Students (PRE). The questionnaire was administered to 440 bachelor accounting students, Universiti Tenaga Nasional (Uniten). The results suggest that there is no significant difference between the male and female students' perception on the AM, ENG and PRE but there are significant differences among the level of CGPAs on the AM and ENG.

This study aims to examine the effect of board gender diversity on the firm performance. This stu... more This study aims to examine the effect of board gender diversity on the firm performance. This study also includes controlling variable effect to examine the relationship between gender diversity and firm performance. The ordinary least squares (OLS) regression analysis is used to investigate the relationship between gender diversity of board of directors and firm performance. This study tests the hypotheses on a sample of listed industrial companies on the Bursa Malaysia for the year 2016. The results indicate that the boards of sample companies in Malaysia are male-dominated. Moreover, this study finds that the board gender diversity did not have significant impacts on firm performance, as measured by return on assets (ROA) and return on equity (ROE). Limited empirical evidences and studies have been conducted on the relationship between board gender diversity and firm performance in emerging countries. In addition, lack of consensus on the relationship between board gender diversity and firm performance and it was based on mixed and contradictory findings in prior research. Therefore, this study extent the current literature in the context of Malaysia indicates that female directors cannot play their roles actively and effectively due to a very limited number of female representatives on the boardroom. This study contributes advanced empirical evidence on board gender diversity and board characteristics on the firm performance relationship in the context of Malaysia.

Financial management is a mechanism for a government to demonstrate its performance to the public... more Financial management is a mechanism for a government to demonstrate its performance to the public in a transparent manner and, by doing so, to showcase its accountability in managing public funds. Weaknesses in monitoring of the governments debts are reflective of poor governance which could eventually lead to the demise of the public sector organisations and ultimately the countrywide economy. In Malaysia, the worst case of mismanagement of public funds has been reported by the Auditor General, there was the case of mismanagement of public funds by the Youth and Sports Ministry where it involved the purchasing equipment more than triple of cost than the market price in the year 2009. Therefore, this study is designed to ultimately develop transparency and accountability index that can be used to strengthen and enhance the current Financial Management System (FMS) in Malaysia. To achieve the objective, we will interview a sample of auditors at the National Audit Department (NAD) and accounting officers at the Accountant General's Office, and they will also be asked to fill out a set of questionnaire each. This study is in line with combating corruption goal as one of the national key result areas (NKEAs) which is also stipulated in the 10th Malaysia Plan and the New Economic Model. All these initiatives will transform Malaysia into a competitive, knowledge-based, innovative, and eco-efficient economy that will drive the country towards a higher level of economic prosperity.

SHS Web of Conferences

With its increasing number of Islamic Financial Institutions (IFIs) in the country, Malaysia has ... more With its increasing number of Islamic Financial Institutions (IFIs) in the country, Malaysia has emerged as a leading hub when benchmarked against the other Islamic countries of the world. Unlike its conventional counterpart, the Islamic financial system focuses on the achievement of societal justice as evaluated within its own framework and uses its own criteria in order to achieve the objective of the Maqasid Ash-Shari'ah. To help achieve this objective, the Islamic finance industry is in need of Shari'ah auditors who are not only knowledgeable and competent in ensuring that the IFIs operate in accordance with Shari'ah principles, but also adequate in supply, in order to cater for the increasing number of IFIs in the country. Therefore, a major aim of this study is to conduct a comprehensive review of the auditing process performed by Shari'ah auditors in determining the achievement of the Maqasid Ash-Shari'ah by the IFIs. Another aim of this study is to assess the existing Shari'ah auditing framework and standards practiced by IFIs in Malaysia. The results of this study could serve as a reference point for the regulatory and professional bodies in assessing the implementation of a comprehensive Shari'ah auditing framework.

SHS Web of Conferences

The effectiveness of Environmental Impact Assessment (EIA) in evaluating the planning project is ... more The effectiveness of Environmental Impact Assessment (EIA) in evaluating the planning project is a debatable issue among academics and practitioners, since EIA has been claimed to be unable to eliminate the environmental issues. Focusing only on technical improvements is not sufficient for rectifying the problems of EIA; the process of EIA should be clearly identified instead to maximise the effective use of EIA. It is important to note that the effective use of EIA, particularly on process-related issues could significantly minimise bad environmental effects. In summary, this study aims to explore and identify the effectiveness of EIA in the planning process and barriers to evaluate the environmental performance in Malaysia. The findings of this study could be a baseline for organisation to minimize emission, avoid the risk of prosecution and fines arising from potential environment breaches and cost reduction within the organisation.

International Journal of Asian Social Science, 2013

The aim of the study is to determine the significant differences between gender and Cumulative Gr... more The aim of the study is to determine the significant differences between gender and Cumulative Grade Point Averages (CGPAs) on the Assessment Method (AM), English Communication and Language (ENG) and Pre-requisite Knowledge of Students (PRE). The questionnaire was administered to 440 bachelor accounting students, Universiti Tenaga Nasional (Uniten). The results suggest that there is no significant difference between the male and female students' perception on the AM, ENG and PRE but there are significant differences among the level of CGPAs on the AM and ENG.

Procedia Economics and Finance, 2015

Corporate Governance: An International Review, 2007

This study analyses the relationship between ownership structure and board of director compositio... more This study analyses the relationship between ownership structure and board of director composition and their influences on the total factor productivity (TFP) of Taiwan's firms. The empirical results show that the curvilinear specification is better to capture the relationship between inside ownership and firm productivity. Meanwhile, the ownership structure in a firm indeed affects differences in TFP between conglomerate firms and nonconglomerate firms, high-tech firms and non-high-tech firms, and family-owned firms and non-family-owned firms. Additionally, a smaller board may be less encumbered by bureaucratic problems and more functional and CEO duality may be able to improve productivity. Furthermore, productivity deteriorates with increasing proportion of collateralised shares. More institutional holdings, however, are an effective way to alleviate the negative impact of collateralised shares on TFP.

The utilisation of technology has been widely practiced for the system of payment. It is now bein... more The utilisation of technology has been widely practiced for the system of payment. It is now being utilised for the payment of zakat. Therefore, this research aims to gauge the awareness of an e-zakat online system in the Selangor and also to examine the extent of utilisation of an online e-zakat among individual zakat payers using the Unified Theory of Acceptance and Use of Technology (UTAUT) model. Although the model was reviewed by the prominent researchers, but, it still has a limited resource to explore the usefulness of using e-zakat online system. The primary data collection was carried out through a questionnaire survey. The questionnaire was distributed to the academicians in the Klang Valley. The results provide an intellectual challenge and contribute to knowledge in this area of user perceptions of IT utilisation and provide indispensable evidence of the necessity of improving the awareness and utilization of e-zakat online.

Abstract: The utilisation of technology has been widely practiced for the system of payment. It i... more Abstract: The utilisation of technology has been widely practiced for the system of payment. It is now being utilised for the payment of zakat. Therefore, this research aims to gauge the awareness of an e-zakat online system in the Selangor and also to examine the extent of utilisation of an online e-zakat among individual zakat payers using the Unified Theory of Acceptance and Use of Technology (UTAUT) model. Although the model was reviewed by the prominent researchers, but, it still has a limited resource to explore the usefulness of using e-zakat online system. The primary data collection was carried out through a questionnaire survey. The questionnaire was distributed to the academicians in the Klang Valley. The results provide an intellectual challenge and contribute to knowledge in this area of user perceptions of IT utilisation and provide indispensable evidence of the necessity of improving the awareness and utilization of e-zakat online.

This is an Open Access article distributed under the terms of the Creative Commons Attribution-No... more This is an Open Access article distributed under the terms of the Creative Commons Attribution-Noncommercial 4.0 Unported License, permitting all non-commercial use, distribution, and reproduction in any medium, provided the original work is properly cited.

Procedia – Social and Behavioral Sciences, 2013

The aim of the study is to determine the significant differences between gender and Cumulative Gr... more The aim of the study is to determine the significant differences between gender and Cumulative Grade Point Averages (CGPAs) on the Assessment Method (AM), English Communication and Language (ENG) and Prerequisite Knowledge of Students (PRE). The questionnaire was administered to 440 bachelor accounting students, Universiti Tenaga Nasional (Uniten). The results suggest that there is no significant difference between the male and female students' perception on the AM, ENG and PRE but there are significant differences among the level of CGPAs on the AM and ENG.

This study aims to examine the effect of board gender diversity on the firm performance. This stu... more This study aims to examine the effect of board gender diversity on the firm performance. This study also includes controlling variable effect to examine the relationship between gender diversity and firm performance. The ordinary least squares (OLS) regression analysis is used to investigate the relationship between gender diversity of board of directors and firm performance. This study tests the hypotheses on a sample of listed industrial companies on the Bursa Malaysia for the year 2016. The results indicate that the boards of sample companies in Malaysia are male-dominated. Moreover, this study finds that the board gender diversity did not have significant impacts on firm performance, as measured by return on assets (ROA) and return on equity (ROE). Limited empirical evidences and studies have been conducted on the relationship between board gender diversity and firm performance in emerging countries. In addition, lack of consensus on the relationship between board gender diversity and firm performance and it was based on mixed and contradictory findings in prior research. Therefore, this study extent the current literature in the context of Malaysia indicates that female directors cannot play their roles actively and effectively due to a very limited number of female representatives on the boardroom. This study contributes advanced empirical evidence on board gender diversity and board characteristics on the firm performance relationship in the context of Malaysia.

Financial management is a mechanism for a government to demonstrate its performance to the public... more Financial management is a mechanism for a government to demonstrate its performance to the public in a transparent manner and, by doing so, to showcase its accountability in managing public funds. Weaknesses in monitoring of the governments debts are reflective of poor governance which could eventually lead to the demise of the public sector organisations and ultimately the countrywide economy. In Malaysia, the worst case of mismanagement of public funds has been reported by the Auditor General, there was the case of mismanagement of public funds by the Youth and Sports Ministry where it involved the purchasing equipment more than triple of cost than the market price in the year 2009. Therefore, this study is designed to ultimately develop transparency and accountability index that can be used to strengthen and enhance the current Financial Management System (FMS) in Malaysia. To achieve the objective, we will interview a sample of auditors at the National Audit Department (NAD) and accounting officers at the Accountant General's Office, and they will also be asked to fill out a set of questionnaire each. This study is in line with combating corruption goal as one of the national key result areas (NKEAs) which is also stipulated in the 10th Malaysia Plan and the New Economic Model. All these initiatives will transform Malaysia into a competitive, knowledge-based, innovative, and eco-efficient economy that will drive the country towards a higher level of economic prosperity.

SHS Web of Conferences

With its increasing number of Islamic Financial Institutions (IFIs) in the country, Malaysia has ... more With its increasing number of Islamic Financial Institutions (IFIs) in the country, Malaysia has emerged as a leading hub when benchmarked against the other Islamic countries of the world. Unlike its conventional counterpart, the Islamic financial system focuses on the achievement of societal justice as evaluated within its own framework and uses its own criteria in order to achieve the objective of the Maqasid Ash-Shari'ah. To help achieve this objective, the Islamic finance industry is in need of Shari'ah auditors who are not only knowledgeable and competent in ensuring that the IFIs operate in accordance with Shari'ah principles, but also adequate in supply, in order to cater for the increasing number of IFIs in the country. Therefore, a major aim of this study is to conduct a comprehensive review of the auditing process performed by Shari'ah auditors in determining the achievement of the Maqasid Ash-Shari'ah by the IFIs. Another aim of this study is to assess the existing Shari'ah auditing framework and standards practiced by IFIs in Malaysia. The results of this study could serve as a reference point for the regulatory and professional bodies in assessing the implementation of a comprehensive Shari'ah auditing framework.

SHS Web of Conferences

The effectiveness of Environmental Impact Assessment (EIA) in evaluating the planning project is ... more The effectiveness of Environmental Impact Assessment (EIA) in evaluating the planning project is a debatable issue among academics and practitioners, since EIA has been claimed to be unable to eliminate the environmental issues. Focusing only on technical improvements is not sufficient for rectifying the problems of EIA; the process of EIA should be clearly identified instead to maximise the effective use of EIA. It is important to note that the effective use of EIA, particularly on process-related issues could significantly minimise bad environmental effects. In summary, this study aims to explore and identify the effectiveness of EIA in the planning process and barriers to evaluate the environmental performance in Malaysia. The findings of this study could be a baseline for organisation to minimize emission, avoid the risk of prosecution and fines arising from potential environment breaches and cost reduction within the organisation.

International Journal of Asian Social Science, 2013

The aim of the study is to determine the significant differences between gender and Cumulative Gr... more The aim of the study is to determine the significant differences between gender and Cumulative Grade Point Averages (CGPAs) on the Assessment Method (AM), English Communication and Language (ENG) and Pre-requisite Knowledge of Students (PRE). The questionnaire was administered to 440 bachelor accounting students, Universiti Tenaga Nasional (Uniten). The results suggest that there is no significant difference between the male and female students' perception on the AM, ENG and PRE but there are significant differences among the level of CGPAs on the AM and ENG.

Procedia Economics and Finance, 2015

Corporate Governance: An International Review, 2007

This study analyses the relationship between ownership structure and board of director compositio... more This study analyses the relationship between ownership structure and board of director composition and their influences on the total factor productivity (TFP) of Taiwan's firms. The empirical results show that the curvilinear specification is better to capture the relationship between inside ownership and firm productivity. Meanwhile, the ownership structure in a firm indeed affects differences in TFP between conglomerate firms and nonconglomerate firms, high-tech firms and non-high-tech firms, and family-owned firms and non-family-owned firms. Additionally, a smaller board may be less encumbered by bureaucratic problems and more functional and CEO duality may be able to improve productivity. Furthermore, productivity deteriorates with increasing proportion of collateralised shares. More institutional holdings, however, are an effective way to alleviate the negative impact of collateralised shares on TFP.