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Article
Publication date: 2 May 2017

Kwame Owusu-Kwateng, Munir Abdul Hamid and Bernice Debrah

Coordinating logistics in the midst of a relief operation is often an overwhelming job that can jeopardise the human life and assets if not done rapidly and practicably. The…

Abstract

Purpose

Coordinating logistics in the midst of a relief operation is often an overwhelming job that can jeopardise the human life and assets if not done rapidly and practicably. The purpose of this paper is to evaluate the performance of relief logistics in a disaster situation in Ghana with emphasis on the coordination of emergency relief operation and effectiveness of inventory management.

Design/methodology/approach

A stratified sampling method was employed to a sample of 134 respondents from regional, district and municipal offices in the National Disaster Management Organisation in Ghana using a self-administered questionnaire.

Findings

The findings from this study revealed an effective assessment time but late delivery of relief items. They also revealed issues with respect to resource availability, inventory management and coordination with relief actors which resulted in slow response to affected population.

Practical implications

The result from this study reveals an ineffective disaster relief response. The practical implications of this issue have been highlighted. In addition, ways to effectively address this issue have been discussed.

Originality/value

Drawing insight from previous work and study finding, the paper presents a framework for effective relief logistics operation focussing on all relevant actors in each phase of disaster.

Details

International Journal of Emergency Services, vol. 6 no. 1
Type: Research Article
ISSN: 2047-0894

Keywords

Article
Publication date: 23 September 2021

Zainal Abidin Ngah, Norashikin Ismail and Nadiah Abd Hamid

The issue of tax evasion through fraudulent financial reporting committed by companies is a major concern facing the tax authority in Malaysia. As such, the purpose of this study…

Abstract

Purpose

The issue of tax evasion through fraudulent financial reporting committed by companies is a major concern facing the tax authority in Malaysia. As such, the purpose of this study is to propose a cohesive model of predicting tax evasion from the perspective of fraudulent financial reporting amongst small- and medium-sized enterprise (SME) taxpayers.

Design/methodology/approach

The proposed model for this study is designed to explore the extent of the relationships between the independent variables: family ownership firms, company size, presence of tax professionals, company’s duration in business and frequency of tax audits and the moderating variable, i.e. tax audit officers’ level of competence; and the dependent variable, i.e. tax evasion from the perspective of fraudulent financial reporting. This study is grounded on four theories: agency theory, political cost theory, economic deterrence theory and competency theory. Data will be gathered from actual audit cases resolved by the Inland Revenue Board of Malaysia. Ordinary least square regression analysis is proposed for the investigation.

Findings

This study anticipates that family ownership firms, company size, presence of tax professionals, company’s duration in business and frequency of tax audits could be associated with tax evasion amongst SMEs in Malaysia. This study further proposes that highly competent tax audit officers could mitigate the relationship between frequency of tax audits and tax evasion practices amongst SMEs in Malaysia.

Originality/value

This study should be able to provide a cohesive model of predicting tax evasion from the perspective of fraudulent financial reporting amongst SMEs in Malaysia. Research on fraudulent financial reporting amongst SMEs is very limited, especially involving the level of competence of the tax audit officers; therefore, this study should contribute to the tax evasion literature by providing a comprehensive model of predicting tax evasion through fraudulent financial reporting using a Malaysian tax setting.

Details

Accounting Research Journal, vol. 35 no. 3
Type: Research Article
ISSN: 1030-9616

Keywords

Content available
Article
Publication date: 2 May 2017

Paresh Wankhade and DeMond S. Miller

261

Abstract

Details

International Journal of Emergency Services, vol. 6 no. 1
Type: Research Article
ISSN: 2047-0894

Article
Publication date: 16 August 2023

Rahmad Solling Hamid, Imran Ukkas, Goso Goso, Abror Abror, Suhardi M. Anwar and Abdul Razak Munir

This study aims to investigate the role of social media in increasing trust, self-perceived creativity and millennial entrepreneurial satisfaction.

Abstract

Purpose

This study aims to investigate the role of social media in increasing trust, self-perceived creativity and millennial entrepreneurial satisfaction.

Design/methodology/approach

The empirical analysis was conducted using a sample of 385 millennial entrepreneurs that were recruited for online survey. After conducting reliability and validity tests, the data were analyzed using partial least squares structural equation modeling.

Findings

The results showed that the quality of social media information had a direct and indirect positive and significant effect on trust and satisfaction. Social media marketing activities had a direct and indirect positive and significant effect on trust and self-perceived creativity. System Quality of social media also has a significant direct influence on trust. However, there is no direct relationship to satisfaction. Finally, social media marketing activities have a significant direct effect on trust and satisfaction.

Practical implications

This research can contribute to marketing experts and millennial entrepreneurs in improving the quality of advertising information and the credibility of social media used to support creativity, trust and satisfaction. In addition, marketing experts and millennial entrepreneurs with online-based communities should optimize their marketing activities on social media.

Originality/value

This study has shown a more comprehensive model of the relationship between information quality, system quality, social media marketing activities, self-perceived creativity, trust and satisfaction. This study also reveals a significant direct and indirect effect of social media marketing activities on satisfaction.

Details

Journal of Small Business and Enterprise Development, vol. 31 no. 2
Type: Research Article
ISSN: 1462-6004

Keywords

Article
Publication date: 22 September 2021

Shaker Dahan AL-Duais, Mazrah Malek, Mohamad Ali Abdul Hamid and Amal Mohammed Almasawa

This study aims to investigate the monitoring role of ownership structure (OWS) on real earnings management (REM) practices; previous studies primarily examined the effect of OWS…

Abstract

Purpose

This study aims to investigate the monitoring role of ownership structure (OWS) on real earnings management (REM) practices; previous studies primarily examined the effect of OWS on accrual-based earnings management.

Design/methodology/approach

The sample of this study is 490 companies listed on the Malaysian Stock Exchange during the period 2013–2016 (1,960 company-year observations). The regression of a feasible generalized least square was used for data analysis. The authors use three regression models ordinary least squares, panel-corrected standard errors and Driscoll–Kraay standard errors to corroborate the findings and also examine alternative REM measures.

Findings

Analysis of the data shows that family, foreign and institutional ownership has a positive link with the quality of financial reporting and, to a large extent, is capable of alleviating REM. The findings also indicate that some form of OWS significantly affects REM, corroborating existing theories on corporate governance (CG) and the perspectives of practitioners.

Practical implications

The evidence concerns the significant role played by the OWS in reducing REM activities. The findings are useful in support of regulatory activities, particularly in the design of policies to regulate the OWS. The results may also provide useful insights to inform other policymakers, investors, shareholders and researchers about the active role of family, foreign and institutional investors in monitoring Malaysia's public listed companies (PLCs) to strengthen CG practices. This also leads to less REM and enhances the quality of financial reporting.

Originality/value

To the authors' knowledge, this work is pioneering research from a developing country, specifically from Malaysia, to investigate the manner in which all possible OWSs influence REM. More importantly, the study recommends that regulators and researchers do not envisage OWS as a holistic phenomenon.

Details

Journal of Accounting in Emerging Economies, vol. 12 no. 2
Type: Research Article
ISSN: 2042-1168

Keywords

Abstract

Details

Issues and Challenges in the Malaysian Economy
Type: Book
ISBN: 978-1-83867-482-3

Open Access
Article
Publication date: 25 May 2021

Muhammad Sholihin, Nurus Shalihin and Apria Putra

The article examines Sheikh Ahmad Khatib Al-Minangkabauwi's initial concept of paper money, which in the early 20th century wrote Risala Raf'u Al-Iltibas.

1740

Abstract

Purpose

The article examines Sheikh Ahmad Khatib Al-Minangkabauwi's initial concept of paper money, which in the early 20th century wrote Risala Raf'u Al-Iltibas.

Design/methodology/approach

This paper uses a qualitative approach based on the critical extraction analysis that can reveal a set of concepts related to the thoughts of Sheikh Ahmad Khatib Al-Minangkabauwi on paper money.

Findings

Through an attentive reading of Sheikh Ahmad Khatib Al-Minangkabawi, the authors can formulate several significant results: First, Ahmad Khatib Al-Minangkabawi applies two methods in studying critically on paper money, namely, the comparative law method and qiyas. Second, Ahmad Khatib believes that paper money has similarities with dinars and dirhams, namely its nominal value function. It is just that the existence of these values is different. Briefly, there are set law consequences for those who used paper money in economic activities, i.e. payment of zakāt on paper money applies when used as business capital.

Research limitations/implications

Sheikh Ahmad Khatib Al-Minangkabawi's work related to paper money is written heavily from the perspective of fiqh. Briefly, it is challenging to describe legal reasoning from work. As a result, articles are also thicker with fiqh analysis.

Practical implications

Sheikh Ahmad Khatib Al-Minangkabawi's view regarding paper money becomes the foundation for the theory of the value of money in Islam. However, it is rarely disclosed. In this regard, this paper can serve as the foundation of the value for money offered by scholars from Indonesia in the early 20th century.

Social implications

Money is not a commodity. Still, it must be positioned as capital to be productive. It finally becomes why trade is compelling and becomes the most practical reason for paying out zakāt.

Originality/value

It is not easy finding out articles that attempt to reveal the concept of classical ulemas or clerics from Indonesia relating to paper money. This article manages to identify that, and at the same time, becomes a novelty.

Details

Islamic Economic Studies, vol. 29 no. 1
Type: Research Article
ISSN: 1319-1616

Keywords

Article
Publication date: 13 July 2022

Sunday C. Eze, Vera C. Chinedu-Eze, Hart Okorie Awa and Temitope A. Asiyanbola

This paper aims to consolidate the state of research on information behaviour. Regardless of the scholarly surge on information behaviour using numerous models and extended ones…

Abstract

Purpose

This paper aims to consolidate the state of research on information behaviour. Regardless of the scholarly surge on information behaviour using numerous models and extended ones, gaps still exist on the development of more pragmatic frameworks that explain and/or predict the information behaviour across different fragmented environmental situations. Therefore, this paper extends technology-organization-environment (T-O-E) framework and synthesizes different research positions into a multi-dimensional framework that assists small and medium enterprises (SMEs) to understand their information behaviour and to make informed decisions on the adoption of emerging information communication technology (EICT).

Design/methodology/approach

This study deployed an inductive approach; data were generated from unstructured and semi-structured interviews with 20 participants drawn purposively from Luton directories.

Findings

This study developed a more integrated framework underpinned by T-O-E framework, which helped to identify how EICT adoption is critically shaped by perceived information need, information sources selection and the factors determining information source selection.

Research limitations/implications

Qualitative research is normally subjective, inductive, interpretive and limited on the sample used. However, because of the limited number of interviews used, as well as industry-specific nature of the study, the generalization of the framework and the findings will be difficult, hence, the need to test the framework on a broader population and cross-context testing.

Originality/value

The T-O-E framework is extended to Expectancy (T-O-E-E) to provide a more robust insight into information behaviour of SMEs from a multi-dimensional perspective. It also offers a more analytical framework for exploring critical issues identified and demonstrates the capacity to provide a reliable explanation to the findings. Further, it serves as a tool for assessing the benefits or challenges of SMEs information behaviour especially on the EICT adoption decision.

Details

Journal of Science and Technology Policy Management, vol. 14 no. 6
Type: Research Article
ISSN: 2053-4620

Keywords

Article
Publication date: 5 August 2014

Farhana Mohamad Suhaimi, Asmak Ab Rahman and Sabitha Marican

This study aimed to analyse the role of the Waqf Fund Scheme, by taking Penang (or Pulau Pinang) as one of the states in Malaysia as a sample of the study. Waqf Fund Scheme was…

4367

Abstract

Purpose

This study aimed to analyse the role of the Waqf Fund Scheme, by taking Penang (or Pulau Pinang) as one of the states in Malaysia as a sample of the study. Waqf Fund Scheme was established by the Islamic Religious Council of Penang, Majlis Agama Islam Negeri Pulau Pinang (MAINPP), in an effort to develop the economy of the Muslim community in the state.

Design/methodology/approach

This study analysed the contribution that this endowment fund makes towards a comprehensive scheme of economic development, namely, in terms of the economic, spiritual and social welfare of the Muslim community in Penang. The primary source of data was obtained through interviews conducted by the researcher with the Manager of the Waqf Fund Scheme, the Head of Administration and Finance Section and the Account Executive of MAINPP. The researcher also interviewed respondents from four institutions that were beneficiaries of the Waqf Fund Scheme.

Findings

The findings of this research show that the endowment fund scheme plays an important role in the economic development of the Muslim community in Penang. The Waqf Fund Scheme contributes by way of providing a financing facility towards the acquisition of waqf assets or through cash support channelled to associations or committees of a masjid.

Research limitations/implications

This study only focuses on Waqf Fund Scheme which was established by MAINPP.

Practical implications

This study is expected to contribute to the improvement of the Waqf Fund Scheme management.

Originality/value

The paper is the first attempt to address the Waqf Fund Scheme contributions by MAINPP, particularly in Penang.

Details

Humanomics, vol. 30 no. 3
Type: Research Article
ISSN: 0828-8666

Keywords

Book part
Publication date: 19 November 2018

Nor Aini Ali, Wan Marhaini Wan Ahmad, Suhaili Sarif, Nor ‘Azzah Kamri and Raihanah Azahari

Purpose – This chapter examines the application of the concept of maslahah in household debt management.Methodology/approach – A combination of quantitative and qualitative…

Abstract

Purpose – This chapter examines the application of the concept of maslahah in household debt management.

Methodology/approach – A combination of quantitative and qualitative approaches is employed. Questionnaires were used for data collection.

Findings – Malaysian Muslims become indebted for four main purposes: buying their first car, their first home, helping family members, and financing their studies. Thus, Muslims principally borrow funds to fulfil their dharuriyyat (essentials) and hajiyyat (complementary) needs, and in some cases, they borrow for tahsiniyyat (luxury) purposes.

Research limitation/implications – The respondents of this research are working Muslims in the Klang Valley, Kuala Lumpur, Malaysia.

Practical implication – This study helps Islamic finance institutions to develop better products to offer customers. Its results can also give a real picture about borrowing activities to the Credit Counselling and Debt Management Agency.

Originality/value – Prior studies have mainly examined household debt management. This study surveys local Muslims’ household borrowing pattern to understand the nature of personal debt management and then analyses these data against the concept of maslahah. This will enrich the currently available literature.

Details

New Developments in Islamic Economics
Type: Book
ISBN: 978-1-78756-283-7

Keywords

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