Publication:
Kajian Rintis Penggunaan Maklumat Perakaunan Akruan dan Impak terhadap Matlamat Pembangunan Lestari (Sustainable Development Goals, “SDG”) berdasarkan Maqasid Syariah

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dc.contributor.authorRosnia Masrukien_US
dc.contributor.authorMustafa Mohd Hanefahen_US
dc.date.accessioned2024-05-28T05:47:55Z
dc.date.available2024-05-28T05:47:55Z
dc.date.issued2021
dc.date.submitted2022-4-26
dc.descriptionIPN Journal of Research and Practice in Public Sector Accounting and Management Vol. 11, No. 1, 2021, pp. 81 - 102en_US
dc.description.abstractPurpose: The study aims to examine the use of accrual accounting information from four aspects: budget development, liability management, asset management, and accountability discharge, and to examine its impact on Sustainable Development Goals (SDG) based on Maqasid Shariah. Design: The study has involved ministries and local authorities (Pihak Berkuasa Tempatan, “PBT”), employing quantitative methodology. Questionnaires have been distributed online using Google Form. Data has been analysed using descriptive and inferential statistics. Findings: The pilot study has found that all variables used had acceptable Cronbach’s Alpha values of 0.617-0.886. Based on the mean values, the results have shown a high level of utilisation of accrual accounting information in liability management (4.18), asset management (4.13), accountability discharge (4.12) and budgeting (3.73). Moreover, the respondents have shown higher agreement with the elements of Maqasid Shariah (4.25), i.e., the preservation of life (al-nafs), intellect (al-aql), wealth (al-mal), religion (ad-din) and lineage (al-nasab), compared to the Sustainable Development Goals (4.13). Further analysis by groups shows that the ministries and PBT were largely in agreement, as there were no significant differences. Practical Implication: Therefore, the benchmarking of PBT to ministries is believed to be relevant, but must account for other aspects, such as governance, legislation and the establishment of their respective organisations. The study reveals that a comprehensive reporting, embodying framework towards SDG based on Maqasid Shariah is essential. Indeed, the study intends to boost the transition to accrual accounting within the public sector accounting landscape of Malaysia, in addition to observing the impact of such practice on the SDG in line with the principles of Maqasid Shariah.en_US
dc.identifier.epage102
dc.identifier.issn2180-4508
dc.identifier.issue1
dc.identifier.other1219-29
dc.identifier.spage81
dc.identifier.urihttp://jurnal.ipn.gov.my/wp-content/uploads/2021/12/5.Kajian-Rintis-Penggunaan-Maklumat-Perakaunan-Akruan-dan.pdf
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/6530
dc.identifier.volume11
dc.language.isootheren_US
dc.publisherInstitut Perakaunan Negara, Jabatan Akauntan Negaren_US
dc.relation.ispartofIPN Journal of Research and Practice in Public Sector Accounting and Managementen_US
dc.subjectUse of information, accrual accounting, Sustainable Development Goals (SDG), Maqasid Shariah, pilot study.en_US
dc.titleKajian Rintis Penggunaan Maklumat Perakaunan Akruan dan Impak terhadap Matlamat Pembangunan Lestari (Sustainable Development Goals, “SDG”) berdasarkan Maqasid Syariahen_US
dc.typeArticleen_US
dspace.entity.typePublication

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