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This study aims to examine the factors influencing the effectiveness of zakat distribution to university students. Specifically, it examines technology improvement, procedural application and governance on Sarawak university students’ zakat distribution effectiveness.

This study used the questionnaire as a research instrument and divided it into five parts. Part A gathers demographic information of respondents. Part B measures the respondent’s opinion on current technology improvement. Part C measures university students’ opinion on zakat application procedures. Part D measures the governance concept of the zakat institution. Part E measures the effectiveness of zakat distribution.

This study found technology improvement and governance significantly influence the effectiveness of zakat distribution to university students. This study provides no significant influence of the procedural application on zakat distribution’s efficacy to university students.

This study suggested that technology plays an essential role in zakat distribution effectiveness by providing faster data processing, easier retrieval of information and time reduction to complete a task. The enforcement of good governance by zakat institutions allows them to be competitive, meets the stakeholders’ demand and serves them better.

This study provides understanding to the zakat institutions in developing appropriate zakat distribution strategies and strengthening their management and governance system.

This paper integrates technology improvement, procedural application and governance in zakat distribution.

This paper aims to examine the extent of ethical values information disclosure on the top 100 Malaysian and Indonesian companies’ annual reports using coercive isomorphism under the institutional theory.

Using the content analysis, the presence or exclusion of ethical values information disclosed on 100 Malaysian and Indonesian companies’ annual reports using a newly developed Ethical Values Disclosure Index is carried out.

The results of the analysis found that Indonesian companies on average disclosed 31 items under study compared to 27 items disclosed by the companies in Malaysia. The results suggest that Indonesian companies are more vigilant in the code of ethics, companies policy on ethical issues, monitoring program and accountability, ethical performance, ethical infrastructure and organizational responsibility aspects, whereas their Malaysian counterparts are better in reporting governance and integrity committee or board of directors.

The findings may not be applicable to other countries in the same region, nevertheless, revealed the importance of adequate ethical values disclosure in determining the level of ethical behavior.

Companies in Indonesia are coercively pressed by various influential stakeholder groups to address ethical issues. The less disclosure regarding corporate ethical behavior may indicate that unethical practices continue to be a problem in the Malaysian corporate sector.

This paper adds to the literature by examining the elements of ethical values adapted mainly from the professional bodies that regulate the accounting profession and other organizations using the institutional theory, particularly in two countries.

This study aims to discover the role of accounting and media in hegemonic discourse for divestment valuation of PT Freeport Indonesia shares.

This study employs data from 608 news articles from 5 national media. This study uses Gramsci's concept of hegemony and Laclau and Mouffe's hegemonic discourse to explore the ideological role of accounting in the formation of historical blocs and investigate the contestants' discursive strategies through the chains of equivalence and difference.

The incumbent presidential candidate, by involving political and intellectual actors, has succeeded in taking over and shifting PT Freeport Indonesia's hegemony to maintain its power, through the ideology of divestment and accounting. The media played a role in the victory of the pro-divestment bloc in the hegemonic divestment discourse contest. The pro-divestment bloc's discursive strategy uses more formal and technical language styles than the anti-divestment bloc, which uses informal language styles. The pro-divestment bloc uses the key signifiers of low price, improved financial performance, nationalization and welfare, as opposed to the anti-divestment bloc, with the key signifiers of high price, declining financial performance and neoliberalist colonization.

The implications of this research may encourage accounting academics to contribute to emancipatory social movements in the struggle for hegemony. The implication for policy makers is the importance of involving the public, intellectual actors, political actors and the media in supporting diverse state strategic policies in the national interest.

This paper contributes to Gramsci's theory of hegemony and Laclau and Mouffe's hegemonic discourse to understand the role of accounting and media in a nationalization project as an emancipatory social movement, as well as a hegemonic shifting political movement.

This paper aims to describe the development of the ethical values disclosure index (EVDi) for Malaysian companies using the Sustainable Development Goal (SDG) 16 and isomorphism perspectives.

This paper reports an inclusive examination of international and national guidelines in relation to the code of ethics and ethical values in making the disclosure.

The final 10 categories and 40 items under review have been developed in an instrument, the proposed EVDi, for measuring the commitment undertaken by companies in communicating ethical values information to stakeholders.

The EVDi may fulfil the function of good governance to inculcate ethical work culture throughout companies.

Effective ethical values in communication may reduce the likelihood of illegal activities and cost of acting unethically in organisations.

The value of this paper is its approach of using the isomorphism concept from the institutional theory to address the SDG 16 by developing the EVDi. The new index incorporates core elements of moral values adapted mainly from the professional bodies that regulate the accounting profession and other related organisations. The index is an initiative used to measure companies' commitment to promoting ethical values through disclosure. The efforts to measure the level of commitment supporting the SDG 16 promote effective, accountable and transparent institutions at all levels.

The purpose of this paper is to explore the implementation of a mobile network system for an Islamic microfinance institution, made in collaboration with a commercial bank in Malaysia. It also intends to highlight any emerging issues pertaining to the implementation of technology into the disbursement and repayment system of an Islamic microfinance institution from their clients’ perspectives. As Islamic microfinance industry is still growing in Malaysia, findings gathered throughout the course of study are also intended to boost further knowledge relating to this area.

By using a case study method, interview sessions were conducted separately with clients of the Islamic microfinance institution. The purpose of interview sessions is to identify the benefits and problem that surrounds the usage of mobile banking into the repayment system for Islamic microfinance products. Data triangulation with various public documents was conducted to enhance the credibility and reliability of data, also to support the claims that were made by the respondents.

It was found that clients are quite satisfied with the disbursement process through a mobile solution. However, the same cannot be said with the repayment process. The difficulties in using the mobile solution pose a major threat to its success. As most clients are not born to be technological savvy, the lack of easiness in methods for the usage of a mobile solution for their transactions pushes them away from further exploring the benefits that can be brought in by the function. Other risks which were highlighted include concerns towards breach of trust and risks of robbery. Clients of the case study, on the other hand, are concerned that the transfer of cash between their meeting venues to the bank would expose them to the public who might try to take advantage from the situation.

As the current study had only focusses on mobile banking aspect of the repayment system for one Islamic microfinance institution, a multiple case study could be adapted to investigate various banking channels being implemented by different Islamic microfinance institutions in Malaysia and their current success.

By highlighting several issues through this study, it is hoped that this Islamic microfinance institution would consider applying other means of payment that are available in the market that is not only cost-efficient, but also beneficial for clients of the institution.

This study highlights the setbacks in the usage of technology by clients of Islamic microfinance institution in Malaysia. Although many approved to the diffusion of innovation in Malaysian banking sector, the same has yet to be achieved in the Islamic microfinance industry, which clients are mostly technology illiterate.

This study is to find the students’ awareness on e‐commerce, and the focus is on students pursuing Bachelor of Accountancy in Klang Valley universities. Questionnaires were distributed and only 551 out of 1000 responded. The data were analysed using Statistical Package for Social Science (SPSS) version 11.5. The statistical analyses that were used are descriptive statistics, frequencies, one tail t‐test, chi‐square, one‐way ANOVA, and Pearson Chi‐Square test. Findings show that almost all the students have heard about e‐commerce and know what it is. However, those who know about e‐commerce only have general knowledge about it. Most students who have heard of e‐commerce, are actually able to apply it and some of those who said they do not know e‐commerce had in fact got engaged in e‐commerce without realizing it. It was also found that the students’ computer skills also contribute to their awareness and understanding, as well as the application of e‐commerce. Significant correlation was found between the students’ computer skills with their awareness, understanding and the application of e‐commerce.