Jaizah Othman | Princess Noura Bint Abdulrahman Unevirsity (original) (raw)
Papers by Jaizah Othman
International Journal of Applied Economics, Finance and Accounting
This paper examines the relationship between Shariah committee mechanisms and audit report lag. S... more This paper examines the relationship between Shariah committee mechanisms and audit report lag. Specifically, this study examines the relationship between the Shariah committee size, independence, frequency of meetings, and expertise. Furthermore, this study investigates the severe impacts of the COVID-19 crisis on the audit report lag. The panel data analysis analyses the relationship between Shariah committee mechanisms and the audit report lag of Malaysian Islamic banks from 2011 to 2021. The present study discovered that a majority of Islamic banks in Malaysia require a duration of 74 days to complete the issuance of independent auditor reports. The findings of the analysis suggest that there exists a negative correlation between the size of the Shariah committee, the frequency of meetings, and the level of knowledge, and the audit report lag. Furthermore, the investigation has also determined that the COVID-19 situation has had a significant impact on the postponement of audit ...
Cogent Business & Management, Jun 10, 2023
International journal of applied economics, finance and accounting, Nov 22, 2022
This paper uses A-share chemical companies from 2011 to 2019 to examine the probit model's abilit... more This paper uses A-share chemical companies from 2011 to 2019 to examine the probit model's ability to provide insight on why China's listed companies choose to use financial derivatives. The empirical results show that reducing the cost of financial distress, avoiding underinvestment and increasing firm size are positive determinants of listed companies' use of financial derivatives. However, the empirical results of this paper are also different from the results of international studies. The reduction of expected taxes, substitution factors and agency problems are not the determinants of listed companies' use of financial derivatives. Few listed Chinese companies use derivatives for hedging which may be the cause of the deviation problem. Further analysis shows that managers' interests are not the motivation for listed companies to use derivatives. Thus, it can be seen that the primary goal of Chinese listed companies using derivatives is to avoid hedging risks. This paper helps to predict the possibility that listed companies make hedging decisions depending on the relevant factors and provides policy guidance for the government to implement a modern development strategy for the derivatives market.
International journal of applied economics, finance and accounting, Mar 10, 2023
The economy of China is gradually transforming from high-speed development to high-quality develo... more The economy of China is gradually transforming from high-speed development to high-quality development. The innovation in companies is conducive to companies' sustainable development, but innovation is often accompanied by risks and instability that needs the support of a large amount of capital. Financial institutions holding non-financial companies' shares are favourable in alleviating the financial constraints of companies and they are of great significance in promotion of technological innovation and industrial technological upgradation of non-financial companies. The data for this study is selected from China's a-share nonfinancial listed companies from 2013 to 2020 as research samples and data is empirically tested to show the effects of the industryfinance combination on non-financial companies and their technological innovation by creating the multiple regression equation. The test results showed that financial institutions holding non-financial companies' shares significantly promoted the investment in the innovation of technology in non-financial companies. Through stepwise regression and other methods, it is concluded that financing constraints had a mediating effect on financial institutions holding entity companies ' shares and company innovation. Financial institutions holding non-financial companies' shares could promote technological innovation of companies by easing financial constraints, and the monetary policy as they had a moderating effect on this mediation. In addition, this paper conducted the sub-industries' test on financial institutions holding non-financial companies' shares and non-financial companies' technological innovation through cluster analysis. Moreover, it examined the impact of property rights nature according to the basic national conditions of China. This study offers a new method for the innovation of companies in China and it provides a prerequisite for the high-quality economic development and industrial upgrading of China.
Journal of Governance and Regulation, 2023
This study examines organizational commitment and competency in Indonesia as a moderator of proso... more This study examines organizational commitment and competency in Indonesia as a moderator of prosocial behavior toward village fund management accountability. Transparency and accountability are essential in the village government's role as the custodian of public funds (Taufiqi & Ariani, 2022). Central and local governments implemented public accountability to improve governance (Suwanda & Suryana, 2021). Prosocial conduct and accountability in the management of village funds are the focus of this study. The data were collected through the distribution of questionnaires to each and every village throughout Indonesia. The sample was obtained using a simple random sampling technique from all village officials throughout Indonesia, with a total of 689 people responding to the survey. The data for this analysis were analyzed using the SmartPLS. Prosocial behavior affects village fund management accountability, a study found. Organizational commitment has a moderating effect on the relationship between prosocial behaviour and accountability of village fund management, while village official's competence does not. This study shows that the variable competence of the village official is feasible to be used as a moderating variable in the relationship between prosocial behavior and accountability, so the researchers recommend this variable be used to moderate it with other variables that may affect accountability.
Journal of Management & Science
The purpose of this study is to investigate the relationship of factors or determinants that coul... more The purpose of this study is to investigate the relationship of factors or determinants that could affect Enterprise Risk Management (ERM), focusing on the financial services sector listed in Bursa Malaysia. The study used 31 financial services companies’ annual reports from 2011 until 2020. A logit regression approach is used, and the dummy variable used as the dependent variable is equal to one if firms implement ERM and zero if not. Four independent variables are firm size, leverage, profitability, and cash reserves. The findings of this study are that profitability, leverage, and cash reserves are significant factors in ERM implementation. However, firm sizes show negative related to ERM implementation. This research is limited to the industry that only focuses on the financial services sector and some companies do not have annual report information. Nevertheless, the research demonstrates how the company that implements ERM or has Chief Risk Officer will be able to manage their...
Journal of Governance and Regulation
This study examines organizational commitment and competency in Indonesia as a moderator of proso... more This study examines organizational commitment and competency in Indonesia as a moderator of prosocial behavior toward village fund management accountability. Transparency and accountability are essential in the village government’s role as the custodian of public funds (Taufiqi & Ariani, 2022). Central and local governments implemented public accountability to improve governance (Suwanda & Suryana, 2021). Prosocial conduct and accountability in the management of village funds are the focus of this study. The data were collected through the distribution of questionnaires to each and every village throughout Indonesia. The sample was obtained using a simple random sampling technique from all village officials throughout Indonesia, with a total of 689 people responding to the survey. The data for this analysis were analyzed using the SmartPLS. Prosocial behavior affects village fund management accountability, a study found. Organizational commitment has a moderating effect on the relat...
International Journal of Professional Business Review
Purpose: This paper will talk about how the village's money is handled and how to help other ... more Purpose: This paper will talk about how the village's money is handled and how to help other people. During this investigation, topics like accountability and leadership in managing village finances, as well as internal control, will be broken down and looked at in depth. An investigation was done in the Indonesian villages out in the countryside. Theoretical framework: the paper discusses hypotheses related to prosocial behavior which has an impact on accountability in village government in Indonesia with a moderating effect on internal control and leadership. Design/methodology/approach: Random selection was used to select Indonesian village officials who took part in this study. There are a total of 689 village officials who participated as respondents to this study. Findings: The results of this study show that prosocial behavior and accountability can be controlled by leadership traits and internal control mechanisms. According to what the researchers found, these fac...
International Journal of Finance, Economics and Business
This study examines the relationship between macroeconomic factors and foreign direct investment ... more This study examines the relationship between macroeconomic factors and foreign direct investment (FDI) inflows in developing countries. The data from the World Bank covers 21 years, from 2000 to 2020 was analyzed using the panel regression approach with E-Views. Panel regression analysis, including model selections and diagnostics, is used for inferential analysis. The main contribution of this study is the influence of political factors on FDI inflows. Political stability and corruption control are technically the most important conditions for FDI inflows in developing countries and were introduced in this study. This study found a positive relationship between GDP growth rate, imports, inflation, and corruption index with FDI inflow, confirmed by previous studies. The study also implies that the exchange rate, exports, and political stability have a negative relationship with the level of FDI in developing countries. In addition, the study found that GDP growth rate, imports, and ...
Journal of Business and Information Systems (e-ISSN: 2685-2543)
In order to determine whether or not certain factors have an effect on the accountability of vill... more In order to determine whether or not certain factors have an effect on the accountability of village money, this study looks at a variety of factors, including the use of information technology, community participation, internal control mechanisms, and prosocial behavior. The sample for this research comes from the entire community of Kapanewon Imogiri, which is located in the Bantul Regency. In total, there were 48 persons who agreed to take part in this study. The research method that was used was a non-probability sampling method that utilized a saturated sampling type. The information was gathered through the use of a questionnaire. The study of the data consisted of using multiple forms of linear regression. The findings demonstrated that the utilization of information technology has an impact on the accountability of the management of village funds. Accountability in the management of village funds is unaffected by community participation, institutional control systems, or pro...
International Journal of Financial Studies, Dec 22, 2022
This article is an open access article distributed under the terms and conditions of the Creative... more This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY
Sustainability
Digital inclusive finance (DIF) plays an active role in preventing poverty-stricken groups from r... more Digital inclusive finance (DIF) plays an active role in preventing poverty-stricken groups from returning to poverty and reducing poverty. This paper empirically tests the impact of DIF on rural poverty alleviation using panel data from 30 Chinese provinces from 2011 to 2020 as a sample. It employs multiple linear regression, mediation effect models, and threshold effect models. The results show that: (1) DIF and its three sub-indicators (coverage breadth, depth of use, and digitalization degree) have significant poverty reduction effects, and the findings hold even when endogeneity is taken into account; (2) a study of regional heterogeneity found that DIF and its sub-indices, coverage and depth of use in the eastern region, have the greatest effect on the poverty alleviation of rural residents, and the effects in the central and western regions have the least effect; (3) the mediation effect test found that DIF could indirectly promote poverty alleviation in rural areas by promoti...
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 Business and Applied Social Science
Money management is necessary as it has become essential that individuals get the financial skill... more Money management is necessary as it has become essential that individuals get the financial skills to be able to survive in the future. Specifically, this study sought to investigate the factors influencing money management behavior among students of Malaysian private universities. Four factors are incorporated in the study namely financial literacy, parent socialization, peer influence, and self-control. A quantitative technique was employed through the use of 351 surveys distributed using a random sampling method to students of private universities in Selangor, Malaysia. The data is analyzed using regression analysis through IBM SPSS software version 24. The result shows that financial literacy has a significant positive influence on money management behavior. Students with the ability to understand the importance of saving money for emergencies tend to have more saving habits. Additionally, the result indicates that self-control has an impact on money management behavior. The rea...
International Journal of Academic Research in Economics and Management Sciences
pertanika journal of science and technology, 2017
There are many research papers on implementing the salam structure in the financial system. This ... more There are many research papers on implementing the salam structure in the financial system. This study introduces a mathematical model of salam contract with credit risk that can be used as an Islamic financial derivative. It explores the properties of salam contract and the credit model that represents it, that is, the structural model with the default event on maturity of the salam contract.
Linguistics and Culture Review
The purpose of this study is to investigate whether or not the accountability of village fund man... more The purpose of this study is to investigate whether or not the accountability of village fund management is affected by factors such as prosocial behaviour, the competency of apparatus, internal control, and external pressure. All of the village fund managers that work for the 13 different village governments located in the Gunungkidul Regency of the Special Region of Yogyakarta make up the sample for this study. Purposive sampling was utilized as the method of choice for data collection in this investigation. According to PERMENDAGRI No. 20 of 2018, the sample for this study consists of 87 people who are authorities in their respective villages and are involved in the management of village money. Quantitative data are used in this investigation for the data type. The research relied on primary data collected through the use of the questionnaire method as its primary source of information. Descriptive statistics, data quality tests, and hypothesis testing are the methods of data ana...
Malaysian Journal of Social Sciences and Humanities (MJSSH)
The main objective of this study is to investigate the social factors that influence the awarenes... more The main objective of this study is to investigate the social factors that influence the awareness of cryptocurrencies among young working adults in Malaysia. The study is a cross-sectional, quantitative, and conceptual research. This study focuses on three possible factors that influence cryptocurrency awareness: social acceptance, trust, and confidence. The study suggests that the most appropriate data collection technique for this conceptual work is primary data collection through questionnaires. The results of this study can also provide important input for policy makers to better understand the drive behind cryptocurrency awareness among the population. In addition, this study expands the knowledge of the possible relationship between social factors and cryptocurrency awareness by considering social acceptance, trust, and confidence.
International journal of academic research in business & social sciences, Apr 4, 2022
The Public Investment Fund (PIF) changed its strategy to align with the 2030 Vision of Saudi Arab... more The Public Investment Fund (PIF) changed its strategy to align with the 2030 Vision of Saudi Arabia. Therefore, this study was conducted to investigate the impact of PIF investment on the performance of the target companies. At the end of the study, the reader is provided with an overview to characterize the impact of PIF on businesses against the global backdrop. Furthermore, a quantitative research design was used to examine the relationship between the PIF investments and the impact on the performance of the target firms listed on Tadawul. This research conducted three multiple regression models to measure the relation between the performance of the investee firms and the PIF investments. The results show that the PIF investments positively affect target firms but do not significantly affect firm performance in the long run. Furthermore, the study found that the transparency of the PIF is very low; it does not disclose its strategy or its future investments.
International Journal of Academic Research in Economics and Management Sciences
International Journal of Applied Economics, Finance and Accounting
This paper examines the relationship between Shariah committee mechanisms and audit report lag. S... more This paper examines the relationship between Shariah committee mechanisms and audit report lag. Specifically, this study examines the relationship between the Shariah committee size, independence, frequency of meetings, and expertise. Furthermore, this study investigates the severe impacts of the COVID-19 crisis on the audit report lag. The panel data analysis analyses the relationship between Shariah committee mechanisms and the audit report lag of Malaysian Islamic banks from 2011 to 2021. The present study discovered that a majority of Islamic banks in Malaysia require a duration of 74 days to complete the issuance of independent auditor reports. The findings of the analysis suggest that there exists a negative correlation between the size of the Shariah committee, the frequency of meetings, and the level of knowledge, and the audit report lag. Furthermore, the investigation has also determined that the COVID-19 situation has had a significant impact on the postponement of audit ...
Cogent Business & Management, Jun 10, 2023
International journal of applied economics, finance and accounting, Nov 22, 2022
This paper uses A-share chemical companies from 2011 to 2019 to examine the probit model's abilit... more This paper uses A-share chemical companies from 2011 to 2019 to examine the probit model's ability to provide insight on why China's listed companies choose to use financial derivatives. The empirical results show that reducing the cost of financial distress, avoiding underinvestment and increasing firm size are positive determinants of listed companies' use of financial derivatives. However, the empirical results of this paper are also different from the results of international studies. The reduction of expected taxes, substitution factors and agency problems are not the determinants of listed companies' use of financial derivatives. Few listed Chinese companies use derivatives for hedging which may be the cause of the deviation problem. Further analysis shows that managers' interests are not the motivation for listed companies to use derivatives. Thus, it can be seen that the primary goal of Chinese listed companies using derivatives is to avoid hedging risks. This paper helps to predict the possibility that listed companies make hedging decisions depending on the relevant factors and provides policy guidance for the government to implement a modern development strategy for the derivatives market.
International journal of applied economics, finance and accounting, Mar 10, 2023
The economy of China is gradually transforming from high-speed development to high-quality develo... more The economy of China is gradually transforming from high-speed development to high-quality development. The innovation in companies is conducive to companies' sustainable development, but innovation is often accompanied by risks and instability that needs the support of a large amount of capital. Financial institutions holding non-financial companies' shares are favourable in alleviating the financial constraints of companies and they are of great significance in promotion of technological innovation and industrial technological upgradation of non-financial companies. The data for this study is selected from China's a-share nonfinancial listed companies from 2013 to 2020 as research samples and data is empirically tested to show the effects of the industryfinance combination on non-financial companies and their technological innovation by creating the multiple regression equation. The test results showed that financial institutions holding non-financial companies' shares significantly promoted the investment in the innovation of technology in non-financial companies. Through stepwise regression and other methods, it is concluded that financing constraints had a mediating effect on financial institutions holding entity companies ' shares and company innovation. Financial institutions holding non-financial companies' shares could promote technological innovation of companies by easing financial constraints, and the monetary policy as they had a moderating effect on this mediation. In addition, this paper conducted the sub-industries' test on financial institutions holding non-financial companies' shares and non-financial companies' technological innovation through cluster analysis. Moreover, it examined the impact of property rights nature according to the basic national conditions of China. This study offers a new method for the innovation of companies in China and it provides a prerequisite for the high-quality economic development and industrial upgrading of China.
Journal of Governance and Regulation, 2023
This study examines organizational commitment and competency in Indonesia as a moderator of proso... more This study examines organizational commitment and competency in Indonesia as a moderator of prosocial behavior toward village fund management accountability. Transparency and accountability are essential in the village government's role as the custodian of public funds (Taufiqi & Ariani, 2022). Central and local governments implemented public accountability to improve governance (Suwanda & Suryana, 2021). Prosocial conduct and accountability in the management of village funds are the focus of this study. The data were collected through the distribution of questionnaires to each and every village throughout Indonesia. The sample was obtained using a simple random sampling technique from all village officials throughout Indonesia, with a total of 689 people responding to the survey. The data for this analysis were analyzed using the SmartPLS. Prosocial behavior affects village fund management accountability, a study found. Organizational commitment has a moderating effect on the relationship between prosocial behaviour and accountability of village fund management, while village official's competence does not. This study shows that the variable competence of the village official is feasible to be used as a moderating variable in the relationship between prosocial behavior and accountability, so the researchers recommend this variable be used to moderate it with other variables that may affect accountability.
Journal of Management & Science
The purpose of this study is to investigate the relationship of factors or determinants that coul... more The purpose of this study is to investigate the relationship of factors or determinants that could affect Enterprise Risk Management (ERM), focusing on the financial services sector listed in Bursa Malaysia. The study used 31 financial services companies’ annual reports from 2011 until 2020. A logit regression approach is used, and the dummy variable used as the dependent variable is equal to one if firms implement ERM and zero if not. Four independent variables are firm size, leverage, profitability, and cash reserves. The findings of this study are that profitability, leverage, and cash reserves are significant factors in ERM implementation. However, firm sizes show negative related to ERM implementation. This research is limited to the industry that only focuses on the financial services sector and some companies do not have annual report information. Nevertheless, the research demonstrates how the company that implements ERM or has Chief Risk Officer will be able to manage their...
Journal of Governance and Regulation
This study examines organizational commitment and competency in Indonesia as a moderator of proso... more This study examines organizational commitment and competency in Indonesia as a moderator of prosocial behavior toward village fund management accountability. Transparency and accountability are essential in the village government’s role as the custodian of public funds (Taufiqi & Ariani, 2022). Central and local governments implemented public accountability to improve governance (Suwanda & Suryana, 2021). Prosocial conduct and accountability in the management of village funds are the focus of this study. The data were collected through the distribution of questionnaires to each and every village throughout Indonesia. The sample was obtained using a simple random sampling technique from all village officials throughout Indonesia, with a total of 689 people responding to the survey. The data for this analysis were analyzed using the SmartPLS. Prosocial behavior affects village fund management accountability, a study found. Organizational commitment has a moderating effect on the relat...
International Journal of Professional Business Review
Purpose: This paper will talk about how the village's money is handled and how to help other ... more Purpose: This paper will talk about how the village's money is handled and how to help other people. During this investigation, topics like accountability and leadership in managing village finances, as well as internal control, will be broken down and looked at in depth. An investigation was done in the Indonesian villages out in the countryside. Theoretical framework: the paper discusses hypotheses related to prosocial behavior which has an impact on accountability in village government in Indonesia with a moderating effect on internal control and leadership. Design/methodology/approach: Random selection was used to select Indonesian village officials who took part in this study. There are a total of 689 village officials who participated as respondents to this study. Findings: The results of this study show that prosocial behavior and accountability can be controlled by leadership traits and internal control mechanisms. According to what the researchers found, these fac...
International Journal of Finance, Economics and Business
This study examines the relationship between macroeconomic factors and foreign direct investment ... more This study examines the relationship between macroeconomic factors and foreign direct investment (FDI) inflows in developing countries. The data from the World Bank covers 21 years, from 2000 to 2020 was analyzed using the panel regression approach with E-Views. Panel regression analysis, including model selections and diagnostics, is used for inferential analysis. The main contribution of this study is the influence of political factors on FDI inflows. Political stability and corruption control are technically the most important conditions for FDI inflows in developing countries and were introduced in this study. This study found a positive relationship between GDP growth rate, imports, inflation, and corruption index with FDI inflow, confirmed by previous studies. The study also implies that the exchange rate, exports, and political stability have a negative relationship with the level of FDI in developing countries. In addition, the study found that GDP growth rate, imports, and ...
Journal of Business and Information Systems (e-ISSN: 2685-2543)
In order to determine whether or not certain factors have an effect on the accountability of vill... more In order to determine whether or not certain factors have an effect on the accountability of village money, this study looks at a variety of factors, including the use of information technology, community participation, internal control mechanisms, and prosocial behavior. The sample for this research comes from the entire community of Kapanewon Imogiri, which is located in the Bantul Regency. In total, there were 48 persons who agreed to take part in this study. The research method that was used was a non-probability sampling method that utilized a saturated sampling type. The information was gathered through the use of a questionnaire. The study of the data consisted of using multiple forms of linear regression. The findings demonstrated that the utilization of information technology has an impact on the accountability of the management of village funds. Accountability in the management of village funds is unaffected by community participation, institutional control systems, or pro...
International Journal of Financial Studies, Dec 22, 2022
This article is an open access article distributed under the terms and conditions of the Creative... more This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY
Sustainability
Digital inclusive finance (DIF) plays an active role in preventing poverty-stricken groups from r... more Digital inclusive finance (DIF) plays an active role in preventing poverty-stricken groups from returning to poverty and reducing poverty. This paper empirically tests the impact of DIF on rural poverty alleviation using panel data from 30 Chinese provinces from 2011 to 2020 as a sample. It employs multiple linear regression, mediation effect models, and threshold effect models. The results show that: (1) DIF and its three sub-indicators (coverage breadth, depth of use, and digitalization degree) have significant poverty reduction effects, and the findings hold even when endogeneity is taken into account; (2) a study of regional heterogeneity found that DIF and its sub-indices, coverage and depth of use in the eastern region, have the greatest effect on the poverty alleviation of rural residents, and the effects in the central and western regions have the least effect; (3) the mediation effect test found that DIF could indirectly promote poverty alleviation in rural areas by promoti...
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 Business and Applied Social Science
Money management is necessary as it has become essential that individuals get the financial skill... more Money management is necessary as it has become essential that individuals get the financial skills to be able to survive in the future. Specifically, this study sought to investigate the factors influencing money management behavior among students of Malaysian private universities. Four factors are incorporated in the study namely financial literacy, parent socialization, peer influence, and self-control. A quantitative technique was employed through the use of 351 surveys distributed using a random sampling method to students of private universities in Selangor, Malaysia. The data is analyzed using regression analysis through IBM SPSS software version 24. The result shows that financial literacy has a significant positive influence on money management behavior. Students with the ability to understand the importance of saving money for emergencies tend to have more saving habits. Additionally, the result indicates that self-control has an impact on money management behavior. The rea...
International Journal of Academic Research in Economics and Management Sciences
pertanika journal of science and technology, 2017
There are many research papers on implementing the salam structure in the financial system. This ... more There are many research papers on implementing the salam structure in the financial system. This study introduces a mathematical model of salam contract with credit risk that can be used as an Islamic financial derivative. It explores the properties of salam contract and the credit model that represents it, that is, the structural model with the default event on maturity of the salam contract.
Linguistics and Culture Review
The purpose of this study is to investigate whether or not the accountability of village fund man... more The purpose of this study is to investigate whether or not the accountability of village fund management is affected by factors such as prosocial behaviour, the competency of apparatus, internal control, and external pressure. All of the village fund managers that work for the 13 different village governments located in the Gunungkidul Regency of the Special Region of Yogyakarta make up the sample for this study. Purposive sampling was utilized as the method of choice for data collection in this investigation. According to PERMENDAGRI No. 20 of 2018, the sample for this study consists of 87 people who are authorities in their respective villages and are involved in the management of village money. Quantitative data are used in this investigation for the data type. The research relied on primary data collected through the use of the questionnaire method as its primary source of information. Descriptive statistics, data quality tests, and hypothesis testing are the methods of data ana...
Malaysian Journal of Social Sciences and Humanities (MJSSH)
The main objective of this study is to investigate the social factors that influence the awarenes... more The main objective of this study is to investigate the social factors that influence the awareness of cryptocurrencies among young working adults in Malaysia. The study is a cross-sectional, quantitative, and conceptual research. This study focuses on three possible factors that influence cryptocurrency awareness: social acceptance, trust, and confidence. The study suggests that the most appropriate data collection technique for this conceptual work is primary data collection through questionnaires. The results of this study can also provide important input for policy makers to better understand the drive behind cryptocurrency awareness among the population. In addition, this study expands the knowledge of the possible relationship between social factors and cryptocurrency awareness by considering social acceptance, trust, and confidence.
International journal of academic research in business & social sciences, Apr 4, 2022
The Public Investment Fund (PIF) changed its strategy to align with the 2030 Vision of Saudi Arab... more The Public Investment Fund (PIF) changed its strategy to align with the 2030 Vision of Saudi Arabia. Therefore, this study was conducted to investigate the impact of PIF investment on the performance of the target companies. At the end of the study, the reader is provided with an overview to characterize the impact of PIF on businesses against the global backdrop. Furthermore, a quantitative research design was used to examine the relationship between the PIF investments and the impact on the performance of the target firms listed on Tadawul. This research conducted three multiple regression models to measure the relation between the performance of the investee firms and the PIF investments. The results show that the PIF investments positively affect target firms but do not significantly affect firm performance in the long run. Furthermore, the study found that the transparency of the PIF is very low; it does not disclose its strategy or its future investments.
International Journal of Academic Research in Economics and Management Sciences