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In the context of overcoming malnutrition in elementary school children and increasing public awareness of this issue, the Indonesian Government has created a “Card for Healthy School Children” (KMS-AS) program in the form of a paper health card. However, currently, the KMS-AS record data are still written on paper, which is less effective in terms of the health process. An integrated measuring device and an online data-recording system are needed to promote children’s health and facilitate access and transfer of data from one place to another. This study aims to develop NFC and IoT-based KMS-AS using sensor fusion method.

The results of this study show that an integrated measuring device for weight, height, body temperature and Spo2 level can be connected with mobile and Web applications using IoT technology, facilitating data recording and monitoring of children’s nutritional status. The sensor fusion method was used for the classification of nutritional status and health status, based on the results of measurement tools. Near field communication (NFC) technology was used to facilitate user identification when making measurements.

The results show that KMS-AS can facilitate classification of nutritional status and children's health status. Measurement and classification data can be monitored via Web and mobile applications. The accuracy of height, weight, body temperature and Spo2 measurements was 98.21%, 98.59%, 98.93% and 98.93%, respectively.

In this research, the authors successfully produced a system using sensor fusion method for measuring body weight, height, temperature and Spo2 level, which is integrated and can be connected to mobile applications and the Web using the IoT and NFC.

The purpose of this paper is to examine the relationship between the modified integrated Islamic CSRD index (MIICSRDi) and financial performance of Malaysian Islamic banks as perceived by the stakeholders.

This paper used survey questionnaire with a purposive sample of 343 stakeholders of Malaysian Islamic banks. A theoretical framework was developed and tested by using partial least square analysis.

The findings reveal that there is a significant positive relationship between the MIICSRDi and financial performance as perceived by the stakeholders.

There is a lack of empirical research proposing an Islamic CSRD framework that is suitable to be applied within the context of the Malaysian environment. Hence, this paper shows that MIICSRDi in line with the stakeholder theory, Shariah principles and ‘urf principle (customary practice) can be used by Malaysian Islamic banks to increase their performance.

MIICSRDi can be used as one of the strategies to improve the financial performance of Islamic banks. In fact, it can be instilled in the value-based intermediation introduced by Bank Negara Malaysia for the rebranding of Islamic banks.

The relationship between perceived MIICSRDi and perceived financial performance is explained in light of the stakeholder theory, Shariah principles (unity, equilibrium, free will, responsibility and tazkiyah) and ‘urf principle (customary practice).

The purpose of this study is to examine undergraduate accounting students' perceptions of factors contributing to plagiarism activities.

Survey methods were used to investigate the prominence of different factors, and any differences associated with student characteristics.

The results suggested that factors contributing to plagiarism include lack of awareness, lack of understanding, lack of competence, and personal attitudes. No evidence was found to support the suggestion that either pressure or the availability of internet facilities had increased the incidence of plagiarism. The study provided evidence that a significant proportion of Malaysian undergraduate accounting students in the study had engaged in plagiarism activities to a limited degree; the observed profile was consistent with the incidence of plagiarism activities being associated with academically weaker, male students with a negative attitude to their studies.

The findings have significant implications for educators if they are to improve the detection and punishment of plagiarism activity, and educate potential perpetrators.

The notion of students as change agents have widely been used in the campus sustainability literature, but very little has been done to unpack what it really means in practice. This paper aims to critically investigate university students’ perspectives on their role as a change agent for campus sustainability in the context of Malaysian universities.

In-depth interviews were carried out with 21 students that have been categorized as change agents through selection criteria at three leading universities in the area of campus sustainability in Malaysia. The data collected from the interviews were analysed through content-based and thematic analysis.

Findings demonstrate that students are the backbone behind the implementation of campus sustainability activities. They play the multi-faceted role of leaders, supporters and ambassadors in initiating and driving campus sustainability. The results further suggest that support and freedom to act are the empowering factors that have driven these change agents in carrying out their initiatives. However, without a position, the students’ voices are not significant.

This study provides deeper evidence-based insights on the notion of students as change agents and how it can be operationalized in the context of campus sustainability.

This study aims to examine the structural power wielded by the audit committee (AC) and the various bases of its power, whilst also exploring the behavioural tactics used by the AC to leverage its power in the oversight of the external audit.

Empirical evidence was drawn from semi-structured interviews with external auditors and AC members in Malaysia.

The AC’s structural power is derived from its formal and network position in the organisation. The AC possesses three forms of organisational-based power (legitimate, coercive and informational) resultant from its formal position, and these combine with the AC’s personal power (will and expert). The AC uses its personal power base to develop trusting relationships and to promote the exchange of information with other key corporate governance actors in the network position. Furthermore, the AC applies at least four behavioural tactics (assertiveness, ingratiation, rationality and coalition formation) to exercise its bases of power.

This study attempts to describe the AC’s structural sources of power, its organisational and personal power bases, and the behavioural tactics it uses when exerting its power.

This study aims to examine the relationship of work–family demands with employees’ well-being, and the role of management/supervisory support in this relationship. The following hypotheses were proposed: work–family demands would be negatively related to employees’ well-being; management/supervisory support would moderate the relationship of work–family demands with employees’ well-being.

The researchers used 250 working female academicians as respondents, working in the research universities in Kuala Lumpur, Malaysia. Their ages ranged from 30 to 60 years.

The findings of the present study proved that the work–family demands were negatively associated with employees’ well-being. Results also revealed that management and supervisory support strengthens the relationship between work–family demands and employees’ well-being. Thus, management and supervisory support plays an important role in balancing work demands and family roles and also in increasing working female academicians’ well-being.

In this study, management and supervisory support was found to be directly related to well-being, including life satisfaction, job satisfaction and family satisfaction. However, the direct relationship between management/supervisory support and well-being was positive and significant. This study also found that management/supervisor support reduced work–family conflict and work–family demands. Also, supervisory and management support was found to have a significant and positive relationship with well-being. Given these findings, supervisory and management support plays a very important role as a moderator of work–family demands and in developing and improving well-being in working women.

This paper aims to identify the influence of personal factors on the ethical judgement of future accountants in Malaysia. In particular, there are two research objectives for this study: first, to investigate the influence of ethical ideology on the ethical judgement of accounting students and second, to investigate the influence of emotional intelligence (EI) on ethical judgement.

The respondents of the study were final year undergraduate accounting students from three public universities in Malaysia. A survey questionnaire comprising instruments about ethical ideology, EI and ethical judgement was distributed. A total of 205 responses were received and were deemed as useable. To achieve the research objectives, multiple regression was performed.

The findings indicate that idealism and EI have a positive influence on the ethical judgement. In contrast, the study discovered that relativism influences ethical judgement negatively.

This study fills the research gap as research on personal factors on the ethical judgement of future accountants is very limited and scarce. It gives insights to the various parties concerning how to enhance ethical judgement among future accountants, which ultimately will improve the credibility of the accounting profession.

This paper critically aims to examine the concept of beneficial ownership and its application in musharakah-based home financing.

The study applies the method of juristic interpretation in analyzing the meaning of beneficial ownership in legal documentation of musharakah-based home financing. This qualitative study uses content analysis approach that investigates the works of Islamic scholars on the concept of ownership and evaluates the concept of beneficial ownership in musharakah-based home financing from the Islamic perspective.

The result finds that beneficial ownership is considered a true ownership, as Shari’ah allows the transfer of ownership based on the offer and acceptance in a contract. Furthermore, the absence of legal registration does not mean the absence of true ownership, whereas all documentations and agreements have clearly stated rights and liabilities of each contracting parties.

This paper provides a fiqhi discussion of analyzing beneficial ownership in musharakah-based home financing. It shows that Shari’ah parameters are essential for the use of beneficial ownership to ensure its compliance with the Shari’ah requirements of milkiyyah (ownership).

This study aims to explore the challenges of getting halal certification for restaurants in north-eastern Thailand.

Qualitative research approach was adopted to analyse the collected data. The research procedures and the interview questions were examined by the Ethics Committee for Research involving human subjects. In total, 10 restaurant owners were interviewed. Then, the interviews were transcribed, coded and grouped by using thematic analysis while the ATLAS ti. software was used for qualitative data analysis. The theme was finalised by three intercoder agreements.

The three challenges of obtaining halal certification among restaurants in north-eastern Thailand were the complicated process of getting halal certification, lack of restaurant owner commitment and high halal certification fee.

The number of halal-certified restaurants are limited. Some restaurants refused to renew halal status but their information is still displayed on the halal authority website. Not only the number of restaurants but also time-limited. Further, a quantitative phase for prioritising was suggested.

The study can be beneficial to the halal authority and business holders as the two main stakeholders. The findings can be used to plan or develop halal strategies to increase the quality of halal restaurants. As informants mentioned common challenges, the findings could be applied as guidelines for a new business holder keen on halal implementation.

This research demonstrated the challenges of halal certification in a non-Muslim country, focussing on the north-eastern region of Thailand. The findings will add value to a potential business area. Therefore, the highlighted challenges could provide a novelty and be useful for Muslim marketing.