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Global Journal Al-Thaqafah
Scopus
ISSN 2232-0474 · Universiti Sultan Azlan Shah · 159 articles in the index
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Distribution of Depositors’ Return and The Income Smoothing Hypothesis by Malaysian Islamic Banks
The paper aims to examine whether Malaysian Islamic banks carry out income smoothing with regards to their distribution of depositors’ return. The paper also examines the extent Malaysian Islamic banks engage earnings and capital management in their distribution of depositors’ return. This…
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Institutional Ownership, Board of Directors and Yield Spreads in Long- and Medium-term Corporate Bonds and Sukuk
Previous studies documented that type of investor significantly affects the performance of bonds and sukuk. These studies showed that the yield to maturity (YTM) of bonds and sukuk are significantly associated with institutional investors. This association is because institutional investors…
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Corporate Social Responsibility Practices of Malaysian Islamic Banks from the Shariah Perspective: A Focus on the Key Dimensions
This study examines the corporate social responsibility (CSR) disclosure practices of Islamic banks in a developing economy, i.e., Malaysia. Specifically, the study focuses on all three full-fledged Islamic commercial banks over the years 2004–2010 and constructs a CSR Disclosure Index to score the…
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Developing Enterprise Risk Management Index for ShariahCompliant Companies
Numerous firms are implementing enterprise risk management (ERM) because it can increase firm value. However, academic research examining the association between ERM and firm value remains limited due to the lack of suitable and comprehensive dimensions available for measuring ERM. This study…
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Managerial Opportunism: Monitoring Financial Risk of Malaysian Shariah-compliant Companies
Managerial opportunism, such as earnings management, is a rampant, but often discreet, among certain managers. Agency theory and the notion of conflict of interest are used as bases to assume that managers would resolve to engage with inappropriate activities for their personal benefits. Distortion…
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Waqf as a Tool for Rendering Social Welfare Services in the Social Entrepreneurship Context
The concept of Islamic entrepreneurship centers on ensuring community well-being as the priority, which is one of the important objectives (Maqasid) of the Islamic Shari’ah. Historically, waqf played a significant role in the Islamic economic system, particularly in rendering exemplary welfare…
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Effects of Financial Performance and Governance on Corporate Social Responsibility Disclosure: Evidence from Islamic Financial Institutions in Malaysia
Islamic financial institutions (IFIs) are established based on Islamic foundations and their corporate practices are expected to be aligned with Islamic laws and framework. This study seeks to understand the determinants for the CSR disclosure of IFIs in Malaysia. Using the 2010 annual reports of…
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Financial Risk Ratios and Earnings Management: Reducing Uncertainties in Shariah-compliant Companies
This study examines whether Shariah-compliant companies practice earnings management by investigating the relationship among the risk of financial distress, leverage, and free cash flow in discretionary accruals, which function as a substitute for earnings management. This empirical research is…
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Effect of Board Management and Governmental Model on Zakat Payers’ Trust on Zakat Institutions
Trust among zakat payers is important as it contributes to the success of zakat institutions. Zakat payers, are reluctant to pay zakat through zakat institutions due to lack of trust. This study examines whether perceived board management and governmental model may influence zakat payers’ trust on…
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Modelling Maqasid Waqf Performance Measures in Waqf Institutions
Waqf is viewed as one of the potential mechanisms to stimulate the economic and social development of the society. However, despite the great contributions from waqf, the potential and benefits of waqf have not been fully capitalised. Acknowledging such issue, there is a need for the institutions…
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Integrating Religiosity into Fraud Triangle Theory: Empirical Findings from Enforcement Officers
Recently, employee-fraud has drawn extensive attention due to huge amount of losses of various organizations. This study developed a new model of fraud risk by integrating new elements into a fraud triangle theory. This study simultaneously analyzed religiosity and the three elements of fraud risk…
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Primary Drivers of Sustainable Performance: The Case of Corporate Waqf
Despite Waqf institutions being perceived as the social mechanism to facilitate equitable economic growth and progress for the ummah, getting its concept accepted and implemented by business organizations remains a challenge. A significant number of waqf institutions are also faced with recurring…
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Enterprise Governance of Micro Entrepreneurs in Malaysia: Comparison between the Amanah Ikhtiar Malaysia and Asnaf’s Economic Development Program
Enterprise governance is vital for all types of organizations, including micro entrepreneurs, as it is closely related to performance. Considering that repayable and non-repayable types of microfinance programs exist in Malaysia, this study examines whether different types of financing affect the…
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Critical Financial Analysis of Islamic Bank in the Philippines: Case Study of Amanah Islamic Bank
The inspiration to delve into the contemporary status of Islamic banking and finance in the Philippines has led this study to analyze the financial condition of Amanah Islamic Bank (AIB) and recommend improvements in its financial performance. This secondary databased study utilizes library…
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Human Capital Accountability and Construct: Evidence from Islamic Microfinance Institutions in Malaysia
To identify the human capital construct that significantly relates to the performance of Islamic organizations, this study obtained data from Islamic microfinance organizations in Malaysia using the survey questionnaire method. In addition, we interviewed renowned scholars in the fields of Islamic…
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Demythologizing the Qur’an Rethinking Revelation Through Naskh al-Qur’an
This article posits two important claims. One is that naskh al-Qur’an is a real and actual phenomenon. Early sources from the Muslim classical era have been cited to justify this claim. The other is that, the notion and theory of naskh al-Qur’an allow for our rethinking of revelation in Islam. The…
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Potential Employee Fraud Scape in Islamic Banks: The Fraud Triangle Perspective
Fraud committed by employees has become a serious issue as it impacts the reputation of an organisation as well as ruining employees’ morality. Many of the fraud cases previously reported were from the conventional banks and little attention has been given to fraud cases in Islamic banks. This…
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Maslaha as the Philosophical, Political, and Legal Basis on the Islamic Banking Legislation in Indonesia
Legislation on the Islamic Banking Acts in Indonesia is inseparable from the condition of national politics and global economics that continues to develop. In this paper, the main issue to be discussed is whether the formation of the Islamic Banking Act in Indonesia is based on political interests…
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Ayat-ayat Al-Quran Berkaitan Bisnes: Satu Kupasan Buku
Al-Quran adalah rujukan utama ajaran Islam, mengandungi prinsip-prinsip asas untuk setiap permasalahan dalam kehidupan manusia.Untuk mendapat pandangan Islam tentang bisnes, penulis ingin mengetahui terlebih dahulu apa AlQuran kata mengenai bisnes. Beberapa rujukan telah dibuat, termasuk pencarian…
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Methods of Preventives to keep Birth Control in the Quran
This research is mainly concerned about the methods set by the Quran for preserving the human breeding, which is regarded the main pillar not only for the future survival of the humankind, but also for assuring its permanence and continuity. Taking this into consideration, the Quran has addressed…