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1 – 10 of 18Ram Al Jaffri Saad, Aidi Ahmi, Norfaiezah Sawandi and Norazita Marina Abdul Aziz
This study aims to identify the inputs from zakat administrators and experts needed for more efficient and effective zakat revenue generation.
Abstract
Purpose
This study aims to identify the inputs from zakat administrators and experts needed for more efficient and effective zakat revenue generation.
Design/methodology/approach
Face-to-face interviews with zakat executives, administrators and experts are conducted to collect data.
Findings
The findings show three components of input required in the zakat transformation: environment, resources and history. The environmental component comprises five sub-components: companies, banks, zakat recipients, individual zakat payers and the legislative, while the resource sub-components comprise tangible and intangible resources. For history, two components, namely, achievements and challenges, need to be taken into account by the zakat administration.
Research limitations/implications
This study’s main implication is that the components proposed in this study can serve as the basis for developing new strategies for improving zakat collection and distribution management to achieve a more efficient and effective level.
Practical implications
This study will be helpful for policymakers, especially zakat authorities, on how to enhance their administration.
Originality/value
The model developed in this study will help the zakat administration to reform and enhance zakat compliance and zakat revenue generation.
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Abdulkadir Madawaki, Aidi Ahmi and Halimah @ Nasibah Ahmad
The purpose of this paper is to demonstrate the relationship between internal audit functions (IAF) and financial reporting quality (FRQ) and whether such a relationship is…
Abstract
Purpose
The purpose of this paper is to demonstrate the relationship between internal audit functions (IAF) and financial reporting quality (FRQ) and whether such a relationship is moderated by senior management support (SMS) in listed companies in Nigerian Stock Exchange (NSE).
Design/methodology/approach
This research is a cross-sectional study, using primary data in the form of a survey sent to 175 listed companies in NSE. A total of 149 questionnaires have been collected and analysed out of which 97 were found to be useful and used in the final analysis.
Findings
The findings indicate a positive and significant relationship between internal audit qualities of work performed, internal control activities, coordination between internal and external auditors and FRQ and this finding was also supported by SMS as a moderator. However, the results show a negative and insignificant relationship between internal audit competency, organisational status and FRQ.
Research limitations/implications
The findings support the assumption with regard to agency theory. The board should support the IAF to serve as an effective monitoring mechanism in minimising opportunistic management actions. Regulators should also ensure adequate structures that will strengthen the organisational status of the internal auditors to perform towards improving FRQ.
Originality/value
The study contributes to the existing literature by assessing the effect of IAF on FRQ as moderated by SMS.
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Ala'a Zuhair Mansour, Aidi Ahmi, Oluwatoyin Muse Johnson Popoola and Asma Znaimat
This paper aims to present a bibliometric analysis of publications from the Scopus database on fraud detection studies.
Abstract
Purpose
This paper aims to present a bibliometric analysis of publications from the Scopus database on fraud detection studies.
Design/methodology/approach
The current research used Microsoft Excel to conduct the frequency analysis, VOSviewer for data visualisation and Harzing’s Publish or Perish for citation metrics and analysis.
Findings
In alignment with these research results, the publications on fraud detection studies have been consistently increasing since 2005. India was rated first as the most active country in fraud detection research. Tongji University from China was the most active institution that published significant publications related to fraud detection research. A total of 160 scholars from 89 various countries and 160 different institutions published several fraud detections studies with multi-authors’ participation in different languages.
Originality/value
To the best of the authors knowledge, this study is the first study to review fraud detections publications in the Scopus science database.
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Farsha Farahana Ahmad Izhan, Aidi Ahmi, Nor Azairiah Fatimah Othman and Muhammad Majid
This study aims to provide a comprehensive bibliometric analysis of social exclusion research, examining its evolution and identifying emerging trends and influential…
Abstract
Purpose
This study aims to provide a comprehensive bibliometric analysis of social exclusion research, examining its evolution and identifying emerging trends and influential contributions in the field.
Design/methodology/approach
Using bibliometric and thematic analysis of 3,041 Scopus database documents, the study uses tools like VOSviewer for network analysis and Biblioshiny for trend analysis, focusing on publication patterns, author contributions and thematic clusters.
Findings
The findings reveal significant growth in social exclusion research since 1979, highlighting key contributions from diverse academic fields. Notable trends include the rise of digital exclusion and environmental justice themes. The study identifies leading authors, institutions and countries contributing to this field, along with highly cited documents that have shaped the discourse on social exclusion.
Research limitations/implications
The study acknowledges its reliance on Scopus data and suggests incorporating other databases for future research. It highlights the need to explore emerging topics and address literature gaps.
Originality/value
This paper presents a unique bibliometric perspective on social exclusion research, underscoring its interdisciplinary nature and evolving focus. The study’s comprehensive approach offers valuable insights into the field’s trajectory, contributing to a deeper understanding of social exclusion phenomena.
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Keywords
Mohamed Battour, Ririn Tri Ratnasari, Aidi Ahmi, Raditya Sukmana and Achsania Hendratmi
This study aims to present the current state of published literature concerning halal tourism and hospitality studies.
Abstract
Purpose
This study aims to present the current state of published literature concerning halal tourism and hospitality studies.
Design/methodology/approach
This research discovered 314 Scopus documents from 2003 until 2023 regarding existing studies related to this field. The present study then used a bibliometric analysis of this data set. The present research analysed the documents' bibliographical data based on year, source title, country of origin, institution, authors, keywords and citations. Microsoft Excel, bibliometrix, Harzing's Publish or Perish and VOSviewer software applications were used to conduct a frequency analysis, evaluate the impact and map bibliometric networks regarding halal hospitality. This study has presented the evolution of publications in the research field by year, the top players in source titles, countries, institutions and authors. This paper also evaluated the intellectual structure of existing research concerning halal tourism and hospitality and presented the most influential documents in this field. There were 112.21 citations per year, 7.21 per paper and 3.14 authors per paper.
Findings
The findings revealed that the study trend concerning halal tourism and hospitality had attracted the attention of academics and developed into a significant field in 2016. Malaysia and Indonesia have been the major contributors to halal hospitality research, with the highest proportion of authors.
Research limitations/implications
In general, this study also has limitations similar to other studies. The research data were derived solely from the Scopus database, which has the advantage of being the most comprehensive database indexing all scientific works, even though it does not easily cover all available sources.
Originality/value
The present research has differed from previous research in that it examined literature published in Scopus concerning research on halal hospitality from 2003 to 2022. It analysed bibliographic data by year, source title, country, institution, author, keywords and citations.
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Abdallah A.S. Fayad, Arifatul Husna Binti Mohd Ariff, Sue Chern Ooi, Aidi Ahmi and Saleh F.A. Khatib
This paper aims to systematically analyse the publications in the field of integrated reporting (IR) and to present an overview of the current publication trends in IR based on…
Abstract
Purpose
This paper aims to systematically analyse the publications in the field of integrated reporting (IR) and to present an overview of the current publication trends in IR based on the data obtained from the Scopus database.
Design/methodology/approach
Selected bibliometric indicators and bibliometrix R-packages are used in examining metrics like annual publication trends, authors with the most produced work, papers that are often cited, top productive countries, top productive affiliations, frequently mentioned journals, frequently mentioned keywords, analysis of co-citation, analysis of collaboration and analysis of co-word.
Findings
The findings from the bibliometric review indicated that the trend of IR literature had increased from 2017 to 2020, specifically from 2017 to 2019. The findings also indicated that several publications on IR entailed several authors’ collaboration and were published in various languages. Moreover, around 148 institution-affiliated researchers from 40 institutions in 20 countries contributed to the IR publication.
Research limitations/implications
This paper offers a comprehensive overview of the current development in IR. It is useful to help emerging scholars identify and understand current trends in IR based on different countries, authors and languages.
Originality/value
This paper contributes to the literature on IR by highlighting the trends of IR publications from the Scopus database using bibliometric analysis.
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Keywords
Nurudeen Abubakar Zauro, Ram Al Jaffri Saad, Aidi Ahmi and Mohd Yahya Mohd Hussin
This paper aims to discuss the role of Waqf as a means of enhancing financial inclusion and socio-economic justice in Nigeria.
Abstract
Purpose
This paper aims to discuss the role of Waqf as a means of enhancing financial inclusion and socio-economic justice in Nigeria.
Design/methodology/approach
The methodology in this paper is that the data were elicited from secondary sources such as the Al-Qur’an, Hadiths and other empirical studies in the existing literature. The Tawhidi epistemology (Islamic world view) also has been obtained to deliver better understanding on the findings.
Findings
The paper implores Islamic societies to take advantages of integrating Waqf to support the financing needs of disadvantaged members of the Muslims communities, especially the Muslims, dominated northern Nigeria with a high level of financial exclusion. The Waqf funds if integrated and institutionalized will support the region by making the fewer privilege members of that community-engaged thereby economically and enhancing the financial inclusion. This will also lead to economic growth and socio-economic development of Nigeria.
Practical implications
The paper concludes by suggesting the establishment of Waqf funds to supports the less privileged people through Islamic Microfinance as means of enhancing socio-economic justice in Nigeria’s Muslims’ communities, which is negatively affected by the high rate of financial exclusion and poverty. This paper also provides critical suggestions on the ways the integration of Waqf funds will contribute significantly towards assisting Nigeria in achieving its vision of reducing the financial exclusion rate and may foster inclusive growth and sustainable development.
Originality/value
This paper is a conceptual study and, therefore, limited to the content of the existing literature. Hence, the future researchers may replicate and test it empirically for a more scientific justification regarding the roles of Waqf towards enhancing financial inclusion in Nigeria.
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Ririn Tri Ratnasari, Novi Sekar Sari, Aidi Ahmi and Shafinar Ismail
The purpose of this study is to analyze studies on halal tourism in Scopus from 2010 to 2021 and reveal trends, impacts, the most influential articles and future research trends.
Abstract
Purpose
The purpose of this study is to analyze studies on halal tourism in Scopus from 2010 to 2021 and reveal trends, impacts, the most influential articles and future research trends.
Design/methodology/approach
The study used data from Scopus in 2010 to 2021 with the topic of halal tourism and obtained 122 data publications. This study uses bibliometric analysis with Biblioshiny analysis tools.
Findings
Halal tourism attracts the attention of academics and practitioners. This study analyzed 122 publications from 2010 to 2021 in Scopus, showing an increase in author contributions of 39.1% per year, peaking in 2021. The most influential article was the work of Battour and Ismail (2016), which emphasized Islamic principles in halal tourism. Mohamed Battour is the lead author, with Indonesia and Malaysia as the leading countries. Future research trends include halal tourist motivation, marketing strategies, mobile applications and artificial intelligence in supporting halal tourism. Collaboration between halal destinations and other industries is also important.
Research limitations/implications
Database searches were only performed on Scopus, so publications not scanned here could not be analyzed. The search for data from this research is also only based on the title regarding halal tourism. Thus, another article that discusses halal tourism but does not have the word “halal tourism” in the title cannot be analyzed.
Originality/value
This research is different from previous research in that this study examines literature published in Scopus on the study of halal tourism from 2010 to 2021.
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Keywords
La Ode Alimusa, Ririn Tri Ratnasari, Aidi Ahmi and Trisno Wardy Putra
This study aims to analyse research trends, with particular emphasis on the most influential countries, institutions and top journals, as well as the most frequently cited…
Abstract
Purpose
This study aims to analyse research trends, with particular emphasis on the most influential countries, institutions and top journals, as well as the most frequently cited articles, productive authors and co-authorship networks. In addition, this study identifies and analyses the primary research themes in halal and Islamic tourism and potential future research.
Design/methodology/approach
This research used Scopus from 2004 to 2023, focusing on articles referencing halal and Islamic tourism in the article title. The data were analysed using various software programmes, including the Bibliometrix R Package, VOSviewer, Harzing-PoP and Excel, used to conduct bibliometric and content analyses.
Findings
This study reveals a noteworthy increase in the number of publications related to halal tourism since 2016. The findings demonstrate the existence of four clusters of research in Halal and Islamic tourism literature. These clusters include marketing in halal and Islamic tourism, tourist satisfaction in halal tourism, halal tourism development and halal tourism from the perspective of Muslim tourists.
Research limitations/implications
This study’s bibliometric analysis was based solely on English-language articles in the Scopus database. Therefore, the findings may not be representative of all the research on halal and Islamic tourism.
Originality/value
This study provides valuable insights into the trends and patterns of research on halal and Islamic tourism, which can be used as a foundation for future research and provide a more comprehensive understanding of halal tourism research.
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Keywords
Nor Aida Abdul Rahman, Aidi Ahmi, Luai Jraisat and Arvind Upadhyay
This research aims to shed light on the trend of humanitarian supply chain (HSC) studies in the era of pre, during and post coronavirus disease 2019 (COVID-19) pandemic…
Abstract
Purpose
This research aims to shed light on the trend of humanitarian supply chain (HSC) studies in the era of pre, during and post coronavirus disease 2019 (COVID-19) pandemic outbreaks. This study provides comprehensive bibliometric mapping published in the 21 top vintage sources globally providing detailed metadata on HSC articles. The manuscript objectives are threefold: to explore the documents that are published in the field of humanitarian logistics and supply chain; second, to identify details of articles in humanitarian logistics and supply chain and thirdly, to explore research the critical area published in the HSC in pre, during and post era of pandemic COVID-19.
Design/methodology/approach
This research adopts bibliometric analysis of HSC studies using the Biblioshiny, a shiny app for the Bibliometrix R package. The tool employed in this study decodes the data extracted from the Scopus database to various visualized forms. The review of the HSC studies in this research covers all related publications from 2006 to early 2022. The record of the article was scanned and refined accordingly.
Findings
A multi perspectives of HSC studies were explored, discussed and identified. The bibliometric analysis findings offer significant information on the current and future trend publications in the area of humanitarian logistics and supply chain. Additionally, it also provides significant information on the highly cited documents in humanitarian logistics and supply chain studies, most productive contributors, keywords analysis findings, most productive countries and sources, network analysis data on co-occurrence network and themes mapping information in the field of humanitarian logistics supply chain before and after pandemic COVID-19.
Research limitations/implications
A multi-perspective of HSC studies was explored only within the online Scopus database. It excludes other articles published in other databases. Future research could explore related articles published in other recognized databases.
Practical implications
Practitioners can use multi perspectives findings from pre, during and post-pandemic COVID-19 issues discussed in this paper to get new insight and perception of the issue to facilitate their current and future operation and strategy.
Originality/value
To the best of the researchers’ knowledge, this is the first bibliometric study to analyze the trend of HSC studies using Biblioshiny focusing on pre, during and post COVID-19 pandemic. The review highlights annual publication trends, most productive authors, most cited papers, most productive countries, most productive institutions and most productive sources, which leads to a number of future research agendas for future studies.
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