Browsing by Author "Hasnah Haron"
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Publication The Adverse Impact of COVID-19 on Islamic Banks in Malaysia(Universal Publishers - Boca Raton, Florida, USA, 2022) ;Azam Abdelhakeem Khalid ;Hasnah Haron ;Norhazlina Ibrahim ;Nurazalia ZakariaSupiah SallehPurpose – This research aims to look into the adverse impact of COVID-19 on Malaysian Islamic banks. Design/methodology/approach – For this work, literature review was undertaken to evaluate the impact of COVID-19 from selected countries. Findings – This research is an attempt to add to the body of knowledge on the matter at hand and to provide a better understanding of the adverse effect of COVID-19 on Islamic banks in Malaysia in terms of capital, liquidity and provision. Increased risk including capital, liquidity and provision, which COVID-19 is thought to disrupt. Research limitations – This study focuses on Islamic banks in Malaysia. Further research should look into the effect of COVID-19 on Islamic and conventional banks to see if there are any parallels or discrepancies with the results of this study. Theoretical implications – Because this paper is conceptual, it will be valuable for Islamic banks’ Shariah research function. The study also contributes to a review of the research on COVID-19 effect on Islamic banks in Malaysia Originality/value – It is the authors’ belief that this study is the first attempt of a conceptual examination of COVID-19’s adverse impact on Malaysian Islamic banks. - Some of the metrics are blocked by yourconsent settings
Publication Conceptualization Benefidonors Model in Waqf(Universiti Sains Islam Malaysia (USIM), 2021-07) ;Fauzias Mat Nor ;Fuadah Johari ;Hasnah Haron ;Zurina Shafii ;Syahidawati Shahwan ;Hanim Misbah ;Azuan AhmadAmir Shaharuddin - Some of the metrics are blocked by yourconsent settings
Publication Could Esg and Halal Practices Be Converged? Preliminary Evidence Based on Integrated Reporting And Sustainability Reporting Of A Halal-Certified Company(USIM Press, 2022) ;Nathasa Mazna Ramli ;Aimi Nurshahirah Shahrul Kam ;Nurul Nazlia Binti JamilHasnah HaronOne of communication mechanism that used by corporations to state their focus, concerns and activities is corporate reports, such as annual report and stand-alone sustainability report. On top of mandatory reporting of financial statements, corporations use corporate reports to convey their philosophy, construct visibility and image. Integrated Reporting (IR) and Sustainability Reporting are two recent reporting frameworks that have been adopted by corporations. The corporations’ value creation process is the main focus of IR, which is based on six capitals of corporations. Sustainability Reporting is a way for a corporation to become more sustainable and focuses on economic, environmental and social aspects. The main objective of this study is to compare the two-reporting frameworks. Particularly, the suitability of the reporting frameworks for halal industry players to communicate their halal commitment and activities. This study also examine whether ESG and Halal practices can be converged based on the reporting framework. This study provides an analysis of corporate reports of a leading halal food manufacturer that is listed in Bursa Malaysia. Based on content analysis, this study highlights halal-related information in the company’s IR and Sustainability Reporting. Results from the study might provide evidence on non-financial reporting that may acts as a communication tool to the stakeholders. Utilizing IR and Sustainability reporting could build trust of capital market and society, thus ensure the sustainability of halal industry. - Some of the metrics are blocked by yourconsent settings
Publication Development of Influential Factors Framework of Unethical Behaviour among Working Young Adults(Universal Publishers - Boca Raton, Florida, USA, 2023) ;Tengku Intan Nabilah ;Fatimah MahmudHasnah HaronUnethical behaviour among working young adults is the greatest challenge in today’s society, as the young adults of today are the leaders of the future. Thus, it shows how important to build up first class human capital with good values and it starts by educating young adults. However, due to limited studies, the existing literature yet to provide sufficient explanation of the contributing factors to unethical behaviour amongst working young adults especially in developing countries like Malaysia. Hence, this study introduces the conceptual framework to clarify the factors that influence unethical behaviour intention. Theory of planned behaviour (TPB) and Fraud diamond theory (FDT) were described briefly in this study to explain the factors. The study suggest that the most appropriate data collection technique for this conceptual framework is through questionnaires. Further, this study will develop a common ethical scenario to measure unethical behaviour based on the definition of unethical behaviour applicable in Malaysia. It is hoped that this conceptual framework can be seen in terms of practice which will be beneficial to regulators such as Malaysian Anti- Corruption Commission (MACC), The National Centre for Governance, Integrity and Anti-Corruption (GIACC), The Malaysian Institute of Integrity (IIM) as well as the Institute for Youth Research Malaysia. - Some of the metrics are blocked by yourconsent settings
Publication The effects of good governance and fraud prevention on performance of the zakat institutions in Indonesia: a Shariʿah forensic accounting perspective(Emerald Insight, 2021) ;Ika Sari Wahyuni-TD ;Hasnah HaronYudi FernandoPurpose This study aims to investigate the direct and indirect effects of good governance and fraud prevention on the performance of Zakat institutions. Design/methodology/approach A theoretical model was developed based on stakeholder theory, and data were collected from Indonesian Zakat institutions through convenience sampling design. In total, 142 data sets were analysed using partial least squares-structural equation modelling statistical software. Findings The results showed that good governance and fraud prevention significantly impact the performance of Zakat institutions. Yet, there was no significant influence of the fairness principle of good governance on Zakat performance in either direct or indirect relationships with fraud prevention. Practical implications The results indicated that Zakat institutions as trusted agencies should pay more attention to fairness implementations to avoid fraud. Furthermore, fairness is an early signal that accountants can use to detect either fraudulent or mismanaged Zakat distribution. Originality/value This paper provides the empirical justification for a theoretical model of Zakat performance that was conceptualized using good governance principles and Sharīʿah forensic accounting principles. - Some of the metrics are blocked by yourconsent settings
Publication Ethics Courses, Teaching Styles, Ethical Culture at Workplace and Values of Accounting Graduates in Malaysia(UKM Press, 2023) ;Hasnah Haron ;Nurul Nazlia Jamil ;Nathasa Mazna Ramli ;Fatin Arissa ParsiminZalailah SallehThe capability of accountants/ or auditors to furnish false financial statements intentionally shows that they are well equipped with the technical skills and knowledge in accounting but lack ethical values. Thus, it is important that accountants uphold high values in guiding them to behave ethically. As accounting graduates are future accountants, thus the role of the educational institution in producing ethical accounting graduates is crucial to ensure that the graduates are imbued with high ethical values. The paper aims to examine whether ethics courses, teaching styles, and culture at the workplace would influence the values of accounting graduates in Malaysia. Questionnaires were distributed to accounting graduates with less than three years of working experience in finance, accounting, auditing/ or related fields. A total of 344 usable responses were analysed using SmartPLS version 4.0. The research model explains 47.5%, and the study found a positive and significant relationship between the ethics courses taken in the university, teaching styles, and culture at the workplace with the values of accounting graduates. It is also proven that the culture at the workplace plays a crucial role in influencing the personal-professional values of accounting graduates. It is recommended that more ethics courses with various teaching styles should be offered in the accounting curriculum, thereby producing ethical accounting graduates. This will then result in producing accountants with good values who can offer a true and fair view of the financial statements, which will aid organisations to become more accountable and transparent in their business activities. - Some of the metrics are blocked by yourconsent settings
Publication Factors Influencing the Behavioural Intention to Accept Benefidonor Concept Among Stakeholders of Waqf(Emerald Publishing Limited, 2023) ;Hasnah Haron ;Fauzias Mat Nor ;Fuadah Johari ;Hanim MisbahZurina ShafiiPurpose – The paper aims to examine whether attitude, subjective norm and perceived behavioural control (PBC) would influence the level of acceptance of the benefidonors concept amongst waqf stakeholders. In addition, antecedents to attitude, namely, religiosity, level of knowledge, perception of fairness and self- efficacy, were also examined, resulting in eight hypotheses of the study. Design/methodology/approach – This research used an online survey questionnaire. Respondents are waqf stakeholders comprising of donors, beneficiaries, waqf managers, activists, volunteers and the community. A total of 198 usable responses were analysed using SmartPLS version 3.0. Findings – The research model explains 57.5% of the intention to accept the benefidonors concept. Six hypotheses were accepted, which includes attitude, subjective norms and perceived behaviour control to accept the concept; perception of fairness to attitude; and self-efficacy and facilitating resources to PBC. Research limitations/implications – The study looks at six groups of waqf stakeholders but could not distinctly categorize the stakeholders into groups because of their multiple roles. Future studies can examine each of the different group. Practical implications – Waqf institutions should improve their efforts to encourage beneficiaries and donors to become benefidonors such as having an online platform and providing training for waqf stakeholders. Social implications – Benefidonors can help uplift the poverty level of the less privileged, reduce cost of service and thus assist to reduce the gap of income inequality in the community. Originality/value – To the best of the authors’ knowledge, this is the first empirical study that examines the intention of Waqf stakeholders to accept the benefidonors concept. - Some of the metrics are blocked by yourconsent settings
Publication Factors Influencing The Level Of Ethics And Integrity In Malaysian Public Sector(Journal of Islamic Accounting and Business Researc, 2022) ;Asmawati Sajari ;Hasnah Haron ;Yuvaraj GanesanAzam Abdelhakeem KhalidPurpose The aim of this study is to look into the factors that influence the level of ethics and integrity in Malaysian public sector. Design/methodology/approach This study uses a quantitative approach by delivering 128 questionnaires to Federal Chief Integrity Officers (CIOs), of which 83 were received and usable. The data were analysed using multiple regression analysis and descriptive statistics. Findings The quality of CIO in terms of competency, work performance and ethical climate has significant impact on the level of ethics and integrity. According to the study, having certified CIOs who can effectively perform their function and promote and nurture a transparent ethical climate are critical for the Malaysian Federal government to maintain a high level of ethics. Employees who have a high level of ethics are more likely to stay with the organization. Practical implications In addition, this study will assist policymakers in taking the required actions to strengthen public sector integrity practices for the establishment of a more dependable and efficient government in Malaysia. Originality/value This study addresses a gap in the Malaysian public sector’s level of ethics and integrity. - Some of the metrics are blocked by yourconsent settings
Publication Factors Influencing the Level of Ethics and Integrity, and Relationship with Organizational Commitment in Federal Government(BP Services, 2022) ;Asmawati Sajari ;Hasnah Haron ;Idris GautamaAnderes GuiThis article examines the influence of the quality of a Chief Integrity Officer (competence, work performance and independence) and ethical climate on the level of ethics and integrity. In addition, the study also examines the relationship of the level of ethics and integrity on the organizational commitment in Malaysia’s Federal Government. Primary data were collected using a questionnaire survey through email to the CIO and the officer in charge of the integrity unit in the federal territory. Factor analysis and descriptive statistics were used for data analysis and multiple regression was used for hypotheses testing of the relationships. The finding shows that the quality of CIOs and ethical climate were found to have a significant level of ethics and integrity in federal organizations. Meanwhile, the relationship between the level of ethics and integrity with organizational commitment was found to be a significant relationship in terms of affective commitment only. This study indicated that competence, the work performance of CIOs and ethical climate environment can enhance the level of ethics and integrity. Therefore, CIOs must enrol in professional certificates of integrity, high education and working experience, and must report any breaches of integrity without fear. The study also shows that employees feel honest, principled and comfortable to be working in an ethical and integral environment with their good moral values and this leads to higher good commitment in the Federal Government sector organizations. - Some of the metrics are blocked by yourconsent settings
Publication Faktor Penyumbang Kepada Kelakuan Tidak Berintegriti: Persepsi Pesalah Laku Jenayah Integriti Belia Di Jabatan Penjara(Jabatan Penjara Malaysia, 2022) ;Suhaili A. Jalil ;Fuadah Johari ;Hasnah Haron ;Zalailah Salleh ;Fatimah MahmudTengku Intan Nabilah Tengku SulaimanAl-Quran menjadi pedoman utama yang dirujuk oleh generasi para sahabat Rasulullah sehingga membentuk generasi Khaira Ummah, yang bermaksud generasi terbaik dan terpilih. Sebagai generasi muda pemacu pembangunan negara, belia perlu memperkukuhkan nilai integriti sebagai sebahagian daripada budaya dalam kehidupan seharian, mengikuti perilaku dan jejak langkah generasi Khaira Ummah. Malangnya masih terdapat belia yang terjerumus dengan kes jenayah dan tidak berintegriti. Faktor-faktor berlakunya kelakuan tidak berintegriti dalam kalangan belia boleh dijelaskan dengan Teori Fraud Diamond yang terdiri daripada (i) Tekanan; (ii) Peluang; (iii) Rasionalisasi; (iv) Kemampuan. Oleh itu, objektif kajian ini adalah untuk meneliti sama ada faktor yang dinyatakan oleh Teori Fraud Diamond boleh mempengaruhi kelakuan tidak berintegriti dalam kalangan pesalah laku belia. Kajian dilaksanakan dengan kaedah temu bual bersama sepuluh pesalah laku integriti belia yang berumur antara 18 hingga 40 tahun yang menjalani hukuman di Penjara Kajang. Analisis tematik telah dilakukan terhadap data kajian yang diperolehi. Kajian mendapati ke empat-empat faktor Fraud Diamond menjadi pendorong kepada belia melakukan jenayah salah laku integriti. Kajian juga menemui tiga faktor tambahan yang mendorong belia untuk melakukan jenayah salah laku integriti iaitu kurangnya pengetahuan mengenai SOP dalam mengendalikan kes berkaitan etika kerja, kelemahan budaya kerja beretika dan kepimpinan yang kurang beretika. Sebagai implikasi kajian, dengan memahami faktor penyebab kelakuan tidak berintegriti serta faktor persekitaran organisasi seperti adanya budaya kerja beretika, kepimpinan yang beretika serta penghayatan yang tinggi dalam menjalankan tugas mengikut garis panduan kerja beretika, organisasi dapat mengurangkan kelakuan tidak berintegriti di kalangan pekerja. - Some of the metrics are blocked by yourconsent settings
Publication Human Governance Development Index of Shariah Compliant Companies in Malaysia and Indonesia(WSEAS TRANSACTIONS on BUSINESS and ECONOMICS, 2023) ;Idris Gautama So ;Hasnah Haron ;Anderes Gui ;Elfindah PrincesSynthia Atas SariThis research aims to form a Human governance index (HGI) using Board of Directors (BOD) attributes such as BOD job experience, BOD education background, BOD education level, BOD age, BOD gender diversity, degree of integrity, BOD training and development, and the quality of the internal control system. This research is based on a review of 70 Shariah-compliant companies' annual reports for the fiscal year ending in 2019. There are a total of 70 Shariah-compliant businesses. A representative from academia checked the measurement of this study. This study revealed that HGI is higher for Malaysia than Indonesia with 0.60 and 0.48 respectively. BOD job experience index has the highest mean for both countries, indicating that the majority of BOD has more than ten years of experience and the BOD gender diversity index has the lowest mean for both countries, indicating that the majority BOD are males. BOD education background index is almost similar between Shariah companies in Malaysia and Indonesia. BOD education level index and BOD age for Malaysia is lower than Indonesia. However, it can be seen that the integrity index is much higher for Malaysia than Indonesia, as in Malaysia it is mandatory to include the statement of internal control in the annual report, but it is not the case in Indonesia. Human governance has been proven to increase organizational performance through values, norms, and ethics implemented within the organization. - Some of the metrics are blocked by yourconsent settings
Publication Human Governance Index of Manufacturing Sector of Shariah Compliant Companies in Malaysia: A Preliminary Analysis(Penerbit UMP, 2022) ;Hasnah Haron ;Nurul Nazlia Jamil ;Nathasa Mazna Ramli ;Sumaiyah Abd Aziz ;Syahnaz Sulaiman ;Idris Gautama ;Anderes Gui ;Synthia Atas Sari ;Nurul ‘Athirah RosliNurul Kamarina KamarudinHuman Governance refers to the governors’ commitment to improve employees’ values and ethical behaviour in the organization. Humans are capital asset and key driver to a successful organisation. The objectives of the study are to explain the development of human governance index and discuss the findings of human governance index when applied to 68 Shariah-compliant companies in the manufacturing sector. Previous study used primary and secondary data. Thus, this study will combine the indices of Human Governance from previous study and will develop a more comprehensive checklist using secondary data. Human Governance Index of this study comprises 37 items which are made up of four (4) main components which are (1) BOD Leadership - which is measured by i) BOD Job Experience Index, (ii) BOD Educational Background Index, (iii) BOD Educational Level Index, (iv) BOD Age Index, (v) BOD Gender Diversity Index; (2) Level of Integrity Index; (3) BOD Quantity of Training Index; and (4) Quality of Internal Control System Index. The index has been validated by panel experts and inter-rater consistency was also conducted. The index was then used to measure the Human Governance Index of 68 Shariah-compliant companies’ annual reports for the year 2019. 68 Shariah-compliant companies are from manufacturing companies which comprise 25 consumer products, 3 healthcare, and 40 industrial products. The results of this study revealed that consumer product sector has the highest items compared to industrial product and healthcare sectors. BOD job experience index has the highest mean of 92.9% indicates that BOD has more than 10 years’ experience and BOD gender diversity index has the lowest mean of 17.6% which comprises female. Human governance Index can be used to assist companies to improve their human capital who are important assets to the company and have been proven to increase performance of companies if they are better managed. - Some of the metrics are blocked by yourconsent settings
Publication The Impact of Board of Directors' Independence on Corporate Social Responsibility Disclosure in Palestinian Companies(Usim Press, 2023) ;Omar Tarda ;Hasnah Haron ;Nathasa RamlSupiah SallehCorporate social responsibility (CSR) is a comprehensive approach of the company that determines the amount of the organisation's contribution to society and the use of its available resources in a responsible manner. Previous statistics have shown that the contributions of Palestinian companies towards social issues are still limited, and corporate social responsibility disclosure (CSRD) is at a low level. This paper aims to examine the level of CSRD of Palestinian companies and to examine the relationship of board of directors’ (BOD) independence on CSRD. The study employs OLS linear regression analysis to analysis of data using a sample of 31 companies listed on the Palestine Stock Exchange (PSE) during the period from 2012 to 2021. The theoretical framework of agency theory will be adopted to comprehend the relationship between the variables under investigation. The findings reveal that the level of CSR disclosure in Palestinian companies included in the sample of study is 29.5%.The results of the study also, indicated that the positive and significant relationship between BOD independence and CSRD. - Some of the metrics are blocked by yourconsent settings
Publication The Influence of Ethical Leadership and Climate Towards Intention(Universal Publishers - Boca Raton, Florida, USA, 2022) ;Nurul Khair Ishak ;Yuserrie ZainuddinHasnah HaronPurpose: Unethical behavior is also a university issue. This kind of behavior can affect academicians, administrators, or students. The elements of ethical leadership and ethical climate that may impact a person’s decision to engage in such action are identified. Therefore, this study aims to find out whether those factors can cause academicians to behave unethically. Methodology: A quantitative survey method was adopted to gather response from 100 lecturers. The data were analyzed using the partial least squares structural equation modeling (PLS-SEM) technique and Smart PLS 3 software. Findings: The findings of the study found that ethical climate had a positive and significant relationship with intention while there is a negative relationship between ethical leadership and intention. Practical implications: This study helps to understand the importance and role of ethical leadership and ethical climate in higher learning institutions, managing situations involving ethical decisions, thus improving the functions of the organizations. - Some of the metrics are blocked by yourconsent settings
Publication Insights on the Teaching of Ethics to Accounting Graduates in Malaysia(Fakulti Ekonomi dan Muamalat, Universiti Sains Islam Malaysia, 2022) ;Fatin Arissa Parsimin ;Hasnah Haron ;Nurul Nazlia Jamil ;Nathasa Mazna RamliZalailah SallehThe rising cases of unethical scandal, especially in accounting, have been a hot topic for a long time. It calls for various professional organisations for a greater emphasis on ethics education. The topic of accounting ethics has been discussed in numerous articles and journals. In the business world, ethics deals with whether a decision made in specific business practice is acceptable or not. This paper examines the perception of ethical behaviour of accounting graduates, whether ethics can be taught, and the best approach to teaching ethics to accounting students. Interviews were conducted with two academicians and two practitioners and analysed using thematic analysis. The finding reveals that there is a slight improvement in the behaviour of accounting graduates. However, in the opinion of the participants of the study, ethical behaviour can be influenced by environmental factors. Participants of the study also believe that ethics education can be taught. However, they suggested that a standard course on ethics should be offered to all students. The participants believe that ethics could be embedded in accounting subjects according to their category. It is suggested that good ethics should be continuously nurtured as environmental factors do play a role in influencing one's good ethics; ethics can be taught, and that ethics should be taught through active learning approaches such as debate, discussion and sharing sessions, local case studies, videos, or inviting guest speakers from the industry. - Some of the metrics are blocked by yourconsent settings
Publication Microcalcification Discrimination In Mammography Using Deep Convolutional Neural Network: Towards Rapid And Early Breast Cancer Diagnosis(Emerald Publishing Limited, 2022) ;Wan Zurina Nik Abdul Majid ;Effiezal Aswadi Abdul Wahab ;Hasnah Haron ;Dian AgustiaMohammad NasihPurpose The study examines the relationship between nonaudit services (NAS) and accruals quality in Malaysia. The study also considers several important characteristics of audit committee as the determinant for accruals quality. Next, the study examines whether these characteristics mitigate the relationship between NAS and accruals quality. Design/methodology/approach The study employs descriptive analysis, univariate tests and multivariate regression to investigate the potential effect of NAS on acruals quality. Data for audit committee characteristics were hand collected from annual reports downloaded from Bursa Malaysia's website. Findings Based on 1,118 firm-year observations for the period 2009–2011, the study finds that NAS negatively impact accruals quality. This empirical result indicates that the economic bond that is created between auditors and clients restricts the auditors from performing their duty objectively. A fully independent audit committee weakens the negative relationship between NAS and auditor independence. Research limitations/implications The sample period represents a limitation since it only covers three years of data. This limitation is largely driven by the nature of data collection of NAS fees. Practical implications These results contribute to Malaysia's policy deliberation to account for the effects of NAS on auditor independence and the oversight role of an audit committee. This study contributes to theoretical perspectives on accruals quality and corporate governance in Malaysia. Originality/value The novelty of this research, coupled with institutional data in Malaysia, claims the originality of this research. - Some of the metrics are blocked by yourconsent settings
Publication Promoting Ethics And Integrity In Management Academic Research: Retraction Initiatives(Springer, 2019) ;Freida Ozavize Ayodele ;Liu YaoHasnah HaronIn the management academic research, academic advancement, job security, and the securing of research funds at one’s university are judged mainly by one’s output of publications in high impact journals. With bogus resumes filled with published journal articles, universities and other allied institutions are keen to recruit or sustain the appointment of such academics. This often places undue pressure on aspiring academics and on those already recruited to engage in research misconduct which often leads to research integrity. This structured review focuses on the ethics and integrity of management research through an analysis of retracted articles published from 2005 to 2016. The study employs a structured literature review methodology whereby retracted articles published between 2005 and 2016 in the field of management science were found using Crossref and Google Scholar. The searched articles were then streamlined by selecting articles based on their relevance and content in accordance with the inclusion criteria. Based on the analysed retracted articles, the study shows evidence of ethical misconduct among researchers of management science. Such misconduct includes data falsification, the duplication of submitted articles, plagiarism, data irregularity and incomplete citation practices. Interestingly, the analysed results indicate that the field of knowledge management includes the highest number of retracted articles, with plagiarism constituting the most significant ethical issue. Furthermore, the findings of this study show that ethical misconduct is not restricted to a particular geographic location; it occurs in numerous countries. In turn, avenues of further study on research misconduct in management research are proposed. - Some of the metrics are blocked by yourconsent settings
Publication The Relationship between Islamic Corporate Governance, Human Governance and Sustainability Reporting of Shariah Compliant Companies in Malaysia(Human Resource Management Academic Research Societ, 2022) ;Nurul Nazlia Jamil ;Hasnah Haron ;Nathasa Mazna Ramli ;Sumaiyah Abd Aziz ;Syahnaz SulaimanAnderes GuiThis study aims to evaluate the relationship between Islamic corporate governance, human governance and sustainability reporting by investigating Shariah compliant companies in Malaysia. This is very significance as to ensure that the corporate governance mechanism will lead the organization to do more sustainability practises when there is disclosure on Islamic corporate governance and human governance. Human governance is measured by job experience of Board of Directors (BOD), education background of BOD, education level of BOD, age of BOD, gender diversity of BOD, level of integrity, the quantity of training attended by BOD and internal control quality. This study investigates the relationships between sustainability reporting, which comprises economic, environmental, social, Islamic corporate governance and human governance. The study has been using quantitative analyses based on a total of 68 Shariah compliant companies’ annual reports for the year ended 2019.Descriptive and multiple regression analyses were used to analyse the data. The study found that, education background of BOD, education level of BOD, age of BOD, level of integrity and internal control quality were significantly related to sustainability reporting. However, job experience of BOD, quantity of training attended by BOD and gender diversity of BOD were found not to be significantly related to sustainability reporting. Islamic corporate governance was also found not to be significantly related to sustainability reporting. Shariah companies should focus on having BOD diversity in terms of age, education level and education background. There should also be an internal quality control system and an ethical culture in place to improve its sustainability reporting. Further, this study contributes to the discussion of Islamic corporate governance, human governance and sustainability reporting. The findings can be used to identify the necessary mechanisms that should be enhanced to strengthen the practice of sustainability reporting. Hence, future research could include more items in Islamic corporate governance on the sustainability practises. - Some of the metrics are blocked by yourconsent settings
Publication The Relationship of Board Characteristics on Corporate Social Responsibility Disclosure in Palestinian Companies: A Conceptual Model(Fakulti Ekonomi dan Muamalat, Universiti Sains Islam Malaysia, 2022) ;Omar Tarda ;Hasnah Haron ;Nathasa Mazna RamliSupiah SallehThere is little doubt that social responsibility and corporate governance are of current interest, as many Palestinian studies have addressed the issue of social responsibility and corporate governance for Palestinian companies listed on the Palestine Stock Exchange. The poor financial performance of companies may refer to the fall of social responsibility. The financial performance of Palestinian companies has fluctuated due to the Israeli occupation of the West Bank and the Gaza Strip since 1967, which has caused political and economic instability. The Palestine Stock Exchange is trying to attract investments by promoting the principles of governance and transparency. The characteristics of the board of directors are considered one of the most crucial factors affecting the disclosure of social responsibility and a means to help improve the company's reputation. However, previous studies document inconclusive results regarding the characteristics of the board of directors and social responsibility. This study aims to provide a discussion that allows for a better understanding of the role of the independence of the board of directors and the size of the board of directors on the disclosure of social responsibility and aims to make constructive suggestions to guide future research. - Some of the metrics are blocked by yourconsent settings
Publication Sustainable Development, Regional Planning, and Information Management as an Evolving Theme in Waqf Research: A Bibliometric Analysis(MDPI, 2022) ;Hanim Hj Misbah ;Fuadah Johari ;Fauzias Mat Nor ;Hasnah Haron ;Syahidawati ShahwanZurina ShafiiThis study assesses the bibliometric analysis of sustainable waqf development that highlights new topics and provides insightful commentary for the waqf’s strategic growth and ongoing research. This work uses bibliometric analysis to count the number of studies that have been carried out in this domain and determine whether they have advanced knowledge on sustainable waqf development. The study specifically highlights the depth to which academics have investigated these relationships and maps to arrive at a conceptual framework of the area being studied. Bibliometric analysis within 30 years of a publication generally arises in three main areas, namely waqf fundamentals, analysis of cash waqf, as well as studies on the numerous waqf uses in Islamic social finance. Whereas analysis within 107 years shows publications concerning waqf increased after the year 2010, from 2017 onwards, despite the rising number of total publications, total citations decreased. Thus, this study focuses on the current ten years from 2011–2020 and dissects 281 papers to study the dynamic topic for current mass research. Three main areas are highlighted in the early study, namely, sustainable development, regional planning, and information management. At the end of the study, the findings show the state of development and the top trends in influence, as well as the major journals, articles, subjects, authors, and countries. Both scholars and practitioners can benefit from the analysis and graphical presentations since they will be able to better grasp the state of the art of waqf in the experiential and current digital eras.