3D printing has emerged as a potential solution to fabricate different RF components and embed prepackaged devices. In this work, 3D printed interposer layer is proposed to enable vertical stacking of different heterogeneous components and substrates. Different design parameters were first simulated using HFSS to optimize for maximum possible bandwidth. After optimization, the design parameters were used to fabricate a wireless battery less digital modulator as an example IoT device. Measurement results are provided to validate the design and simulation results. � 2019 IEEE.

In this paper, Additive Manufacturing (AM) using 3D printing has been shown as a potential candidate for realizing customized compact solutions for RF packaging applications. Cost effective 3D printing based packaging solutions with customized substrates and air gaps allow easier integration of multiple RF components with lower substrate losses. Using a damascene-like conductor patterning process and a LEGO-like assembly process, an amplifier coupled to an air-substrate based patch antenna is demonstrated in a single integrated package. The antenna overlays the amplifier circuit leading to a compact design. The proposed customization of substrates and 3D printing strategies can be extended to multiple-system level stacking for SOP/SIP packaging customized for applications such as 5G. � 2019 IEEE.

With an eye toward theological similarities and differences, this expanded abstract offers a comparative study of monotheism and its related commandments in the Pentateuch and the Quran. The main goal of the research is to find how each book presents the ethical consequences resulting from a belief system and the idea of the uniqueness of God. This study explores the subtleties in every scripture by means of a qualitative technique combining textual analysis with academic interpretations. The approach is a methodical study of important passages from the Pentateuch and the Quran with an eye on their theological roots and ethical guidance. The results expose a strong dedication to monotheism in both religions, however their ethical systems vary greatly. Whereas the Quran encourages surrender to divine will and direction for moral behavior, the Pentateuch stresses covenantal responsibilities and legal restrictions. These variations represent the historical and cultural settings from which every book develops, therefore influencing the behaviors and beliefs of their particular groups. By stressing the ideals of monotheism and acknowledging the particular manifestations of religion within every tradition, the research adds to the conversation on interfaith communication. Finally, the study proposes topics of further investigation, especially the significance of these results in modern debates of ethics and morality in interfaith environments.

The airport's role is not just about logistics but about providing a welcoming and seamless experience that aligns with the principles of Muslim-friendly tourism. This comparative study evaluates the extent to which Subang Airport and Yogyakarta International Airport (YIA) adhere to Muslim-friendly compliant standards. As key aviation hubs in Southeast Asia, these airports serve a significant number of Muslim travellers, making their facilities and services a critical component of the Muslim-friendly tourism ecosystem. While Malaysia's MAVCOM Quality of Service (QoS) Framework already considers aspects of passenger comfort and facilities, such as cleanliness and wayfinding, there is a gap in explicitly assessing the provision of dedicated Muslim-friendly services. This paper aims to bridge this gap by comparing both airports against a set of established Muslim-friendly key areas, including i) Food (Halal), ii) Prayer Facilities, and iii) Services, which include the availability of information on local halal dining and prayer facilities, as well as staff awareness and training to assist Muslim guests.

Islamic personal financing (IPF) has now effectively been a part of the Malaysia Islamic banking industry providing alternative to traditional loans, which are in the form of Shariah acceptable contacts. But few studies have been conducted on the dissimilarity of the structure, disclosure and growth of personal financing between conventional and Islamic banks. The paper is an attempt to compare the personal financing in the two financial systems (Islamic and conventional), taking into consideration the kind of products on the market and the kind of contracts used. This study analyses annual reports of the Islamic and conventional banks and publications of the Bank Negara Malaysia on a timeframe of 2018 to 2023. The results indicate that the conventional banks have depended more on fixed interests on loan system the Islamic banks used mostly Tawarruq, then Murabahah, and Bay al-Inah with high level of variations on reporting transparency. This study concludes that despite the structural difference in products provided by Islamic banks, a majority of them remain similar to traditional financing in practice, which should encourage greater Shariah-based innovation as well as greater consistency in reporting.

The Malaysia Madani concept, introduced as a framework for national development, encapsulates a vision for a society rooted in ethical governance, inclusivity, and sustainable progress. The core values include sustainability (kemampanan), prosperity (kesejahteraan), innovation (daya cipta), respect (hormat), trust (keyakinan) and compassion (ihsan). This conceptual study explores the Malaysia Madani concept, which presents an integrated approach to Islamic business ethics and applies to marketing practices. This is particularly pertinent in today's globalized economy when ethical concerns are becoming more intricate. The research data gathering is based on a literature review of prior and recent reports and studies including Al-Quran and hadith on the Madani concept, Islamic business ethics, and Islamic marketing practices, The findings discussed the practical implications of the Madani concept and Islamic business ethics, as well as their relevance to contemporary marketing practices. By adopting this approach, Malaysian businesses can achieve both economic prosperity and make significant contributions to the ethical and sustainable advancement of society.

One of the biggest breakthroughs in Malaysia's financial ecosystem is the introduction of financial robo-advisors (FRAs), an artificial intelligence or AI-powered tools that automate investor portfolio management. FRAs, despite being new in Malaysia, are rapidly advancing with untapped research potential. In addition, FRAs are gaining popularity among the financial consumers in a tech-driven world. Unfortunately, there is a lack of research focusing on retail investors on FRAs. Malaysia, the global Islamic finance hub, employs FRAs for Islamic financial product advisory services, but research on their use in educating retail advisors is limited. This paper proposes a simple yet comprehensive conceptual model that expands the Technology Acceptance Model (TAM) and Unified Theory of Acceptance and Use of Technology (UTAUT) to identify the main determinants influencing the intention to use FRAs for Islamic financial products among retail investors in Malaysia.

This conceptual paper aims to highlight the importance of examining the influence of bank size on Islamic and conventional banks’ performance differently due to the fundamental differences in both types of banks. Aside from this, this paper also aims to call attention to the influence of bank size on foreign Islamic and foreign conventional banks. Unlike domestic banks, foreign banks can be subjected to diseconomies when operating or monitoring an institution from a distance. Hence, an increase in foreign bank size may result in even greater complexity for foreign banks, which may negatively affect their performance. Due to the relatively lack of experience in foreign expansion of foreign Islamic banks in comparison to foreign conventional banks, increasing a foreign Islamic bank's size may have a significant negative influence on its performance. On the other hand, as many foreign conventional banks started expanding into foreign territory much earlier than foreign Islamic banks, they may be less affected by agency costs associated with being a foreign entity and can have significantly higher performance with the increase of bank size due to economies of scale. Due to the differences in foreign Islamic and foreign conventional banks, this study calls upon researchers to examine the influence of bank size on foreign Islamic and conventional banks.

The quality of tax audits plays a critical role in ensuring the transparency, accuracy, and integrity of the taxation system, which in turn contributes to public confidence and higher tax compliance. In an increasingly complex and dynamic business world, understanding the factors that affect the quality of tax audits is becoming increasingly important. Therefore, this study aims to systematically review the existing literature to identify and analyze the factors. The motivation of this study is to fill the knowledge gap and provide a comprehensive guide for researchers and practitioners in the field of taxation. Data sources are obtained from academic journals by identifying the main themes and patterns that encompass from around the world, countries in Southeast Asia, and narrow down to Malaysian studies. The categorization of tax audit quality studies into these three groups allows for the identification of variations in the variables and research techniques used, as well as the comprehension of the cultural and regional context for the audit quality study issue. The results of the study show that there are several main factors that affect the quality of tax audits, including auditor skills, knowledge, experience, information technology (IT), job satisfaction and time. The study also found that the interaction between these factors can strengthen or weaken the quality of tax audits. In conclusion, this study provides an in-depth view of the factors that affect the quality of tax audits and underlines the importance of a holistic approach in dealing with this issue. The findings of this study can help tax authorities, audit firms, and policy makers especially to Inland Revenue Board of Malaysia (IRBM) in devising more effective strategies to improve the quality of tax audits.

This study examines the relationship between digital adaptation and Sustainable Development Goal (SDG) performance across selected Organisation of Islamic Cooperation (OIC) upper-middle-income countries. Using panel data from 2014 to 2023, the study focuses on two key indicators of digital infrastructure namely internet penetration and fixed broadband subscription; and evaluates their influence on SDG outcomes. To account for broader structural factors, the model includes control variables such as GDP per capita growth, education index, urbanization rate, and government effectiveness. Static panel data estimations, including Pooled OLS, Fixed Effects (FE), and Random Effects (RE) models, are employed. The Hausman test confirms the appropriateness of the FE model. The results reveal that internet penetration has a statistically significant and positive impact on SDG performance, while broadband access shows weaker effects. Among the control variables, economic growth and urbanization are positively associated with SDG outcomes, whereas education displays a counterintuitive negative effect. Governance shows mixed results, suggesting longer-term institutional reform may be needed to support sustainable development. The findings underscore the importance of digital infrastructure as a key enabler of SDG achievement and call for targeted investment in internet access and inclusive urban development. This study contributes to the literature on digital development and sustainability by offering policy-relevant insights for OIC countries navigating the digital transition.

Recommendation Systems help users search large amounts of digital contents and identify more effectively the items�products or services�that are likely to be more attractive or useful. As such, it can be characterized as tools that help people making decisions, i.e., make a choice across a vast set of alternatives. This research work has explored decision-making processes in the wide application domain of online services, specifically, hotel booking. This research work is a combination of collaborative filtering (Item-based) recommendation and knowledge-based recommendation system. In which collaborative filtering recommendation will work for user searching and knowledge-based recommendation will work as default recommendation system. In knowledge-based recommendation system it reads the user profile along with his activity of certain last time period as our main knowledge base where this work define the fact of user�s activity. Then this research work applies sorting and counting algorithm. Contextual data are temporarily stored in the knowledge base as the time user stay logged in. Each login will take an updated contextual database. In searching, using item-based k-nearest neighbor algorithm for prediction by collaborative filtering. This work proposed a new rating system which based on hotels performance. � Springer Nature Singapore Pte Ltd. 2019.

Malaysia Madani, a political slogan termed by the current premiership, Datuk Seri Anwar Ibrahim on January 19th, 2023, promoting six core values: Sustainability, Prosperity, Innovation, Respect, Trust, and Care and Compassion, hence will ultimately produce Madani Ummah or Madani Society. This study aims (i) to identify the important roles of strategic communicator in the establishment of Madani Ummah, and (ii) to justify the relevant of Transformational Leadership theory towards the establishment of Madani Ummah. Towards achieving these objectives, the roles of strategic communicator as liaison between the government and its citizens are crucial. This paper has utilised the Transformational Leadership theory and suggest that effective leaders can bring major changes to the organisation they lead and motivate the subordinate to support the vision. This paper employs literature review through secondary material as the methodology. This study revealed that the strategic communication is a very important stepping stone for any governmental effort particularly in educating the citizens on the public policies and governmental planning. This study also highlighted the significant roles strategic communicator plays for instance the leadership through example, inclusive communication plan and being optimistic, as well as the involvement of every layer of the Malaysian citizens.

Monkeypox, an infectious disease that is now easier to spread among people, must be modeled to help guide measures meant to control the infection. Although numerical methods help solve these models, problems with their accuracy and computational speed have not been resolved yet. In this study, the authors introduce a Modified Picard Iterative Method as a new approach to solve the monkeypox transmission model, which consists of eight nonlinear ordinary differential equations. This method is extra reliable, as it produces accurate solutions for both brief and long-term simulations similar to what the fourth-order Runge-Kutta method provides for all the time covered in the model. Offering an effective choice for classical numerical methods, the Modified Picard Iterative Method helps to discover insights about how monkeypox is spreading and improves the use of computational techniques in modeling infectious diseases.

In Malaysia, numerous rehabilitation centres have been established by the government under specific Acts or regulations as part of efforts to rehabilitate delinquent adolescents. Each of these centres operates using different religious modules, which have been developed by experts, experienced professionals, and authoritative bodies. Generally, the modules currently in use provide only a surface-level understanding of women’s fiqh, focusing primarily on Akidah, Ibadah, and Akhlak. According to the latest statistics from the Social Welfare Department in 2021, women are in greater need of protection and rehabilitation than men. The highest incidence involves women who are pregnant out of wedlock, highlighting a lack of religious knowledge. Consequently, this study aims to analyze the necessity of incorporating a women's fiqh module into rehabilitation centres in Malaysia, specifically for women. The methodology employed in this study is qualitative, involving document analysis and a library search. The results of this study are expected to contribute significantly, not only to the centres but also to stakeholders, including Islamic authorities, by advocating for improvements in the care of women trainees. It is hoped that this will enhance the effectiveness of spirituality-related modules in shaping the well-being and empowerment of women trainees.

Research on philanthropic behaviour has identified several key factors that motivate individuals to contribute. For Muslims, the belief that good deeds and contributions will be rewarded in the hereafter serves as a significant motivator. In essence, religiosity plays a crucial role in encouraging individuals to act benevolently. A study conducted by Hanudin Amin (2016) associated giving behaviour with the feelings of blessing which is interconnected with religion. While Ibrahim Sulaiman Alhidari (2013) asserted that philanthropic behaviour is significantly correlated and affected by other variables. This study aimed at proposing three theories to define the scope of philanthropic behaviour among alumni, namely the Theory of Planned Behaviour (TPB), Expectancy Theory and Investment Model. From the theories proposed, 16 variables and 15 hypotheses have been deduced. Other than that, this paper also discussed the Islamic view of intention, motivation and commitment, which were the mediating variables in the conceptual framework proposed.

Artificial Intelligence (AI) has spread quickly throughout Malaysia's business, education, healthcare, and security sectors. AI provides strong tools for evaluating customer data, improving user experiences, and refining targeted advertisements in digital advertising. But there are some drawbacks to this quick expansion as well, most notably the abuse of AI in cybercrimes. These days, technologies like DeepFake make it possible to produce incredibly lifelike yet fake content, which raises moral and legal questions. Since Malaysia does not yet have particular laws to handle the complexity of crimes involving artificial intelligence, it is difficult for law enforcement to find and bring charges against criminals. This study aims to investigate the effects of artificial intelligence (AI) manipulation in digital advertising, evaluate the efficacy of Malaysia's current legal system, and suggest ways to overcome its limitations. In order to tackle these problems effectively and ensure safeguards, against AI misuse in the realm of advertising in Malaysia this study uses document analysis to pinpoint key gaps in the current legal framework. The research underscores the necessity for guidelines to govern AI altered content as the absence of a legal structure hinders effective regulation. As a solution, the study proposes the establishment of a framework for AI alongside measures such as improving law enforcement training and investing in cutting edge technological infrastructure. It's crucial to follow these suggestions to uphold secure advertising practices while safeguarding individuals and businesses from potential risks associated with AI driven offenses.

The dynamic expansion of the halal industry, paired with an increasing global demand for sustainable production, highlights the need for technological innovation that helps to fortify halal integrity while improving production efficiency. The purpose of this study is to highlight the synergy of halal integrity compliance and sustainability in the integration of smart automation systems and Internet of Things (IoT) sensors within the aquaculture and agriculture sectors. Smart automation reduces the reliance on manual operations, minimising human error, and enables consistent monitoring of the processes within those sectors. While IoT sensors provide real-time data on critical parameters such as water quality, feed utilisation and environmental conditions. The discussion highlights how these technologies contribute to halal compliance and sustainability through enhanced traceability, transparent processes and prevention of cross-contamination. Furthermore, integration of these technologies strengthens the alignment with the United Nations Sustainable Development Goals (SDGs). This paper concludes that while the implementation of these technologies may present high initial investments, the strategic adoption of automation and IoT can strengthen the halal integrity and equally position these industries in greater resilience and efficiency, contributing to the long-term sustainability of the halal sector

This research is a review study on the practice of tahlil (a prayer ritual) for the deceased, based on the principles of usul fiqh and fiqhiyyah rules. In the author's observation, previous discussions on this matter have been based on the arguments of scholars and their quotes, without a process of legal reasoning through usul fiqh. The study will also address the issue of feasts (serving food) as a form of charity, intended to gift its reward to the deceased, based on the knowledge of usul fiqh as well.

The internet is ever expanding and online information is booming, making identification and detection of different web information vitally important, particularly those of dark web or Cyber extremists. Webpages with extremist and terrorist content are believed to be main factors in the radicalization and recruitment of disaffected individuals who might be involved in terrorist activities at home or those who fight alongside terrorist groups abroad. In fact, the sheer volume of online data makes it practically impossible for authorities to carry out the individual examination for every webpage, post or conversational thread that might or might not be relevant to terrorism or contain terrorist sympathies. As terrorists exist within every nation and every religion, hence this paper presents a review and systematic analysis of existing webpages on Cyber Terrorists. This include of existing database of Cyber extremists words and existing techniques of web classifier for keywords. Based on this paper systematic analysis, it will be the input for the formation of a new Cyber extremists WorldNet. � 2019 IEEE.