Norliza Katuk, Ku Ruhana Ku-Mahamud, Kalsom Kayat, Mohd. Noor Abdul Hamid, Nur Haryani Zakaria and Ayi Purbasari
Halal tourism is a subset of tourism activities geared towards Muslim which are aligned with the Islamic principles. As a response to this, many food operators have realised the…
Abstract
Purpose
Halal tourism is a subset of tourism activities geared towards Muslim which are aligned with the Islamic principles. As a response to this, many food operators have realised the importance of having a halal certification to establish a better market position. In the context of Indonesia, it is yet to be known what attitudes the food operators have towards halal certification and what attributes characterised those who have obtained the certification. Therefore, this study aims to examine the attributes of food operators and their attitudes towards halal certification in Indonesia.
Design/methodology/approach
A survey and structured interview were conducted on 298 food operators in Bandung, a city in Indonesia, between August and December 2018. Seven hypotheses were proposed and tested to evaluate the association between halal certification and food operators’ attributes and their attitudes towards it.
Findings
The results of the study suggested that food operators who had halal certification can be characterised by the number of branches the businesses have, the knowledge of halal tourism and knowledge on the market segment. However, the age of their business was found not related to halal certification. In terms of attitudes, the study found that performance beliefs, intention to apply and target market segment had associated with halal certification.
Practical implications
The outcomes of the study could provide information to entities and agencies involved in the tourism industry that consider targeting Muslim travellers as their market segment. Halal certification could be an approach to facilitate tourism marketing and consequently increase the performance of food-related business sectors.
Originality/value
This study provides evidence that could lead to a better understanding of the attributes of food operators and their attitudes towards halal certification in the context of Indonesia’s tourism industry.
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Noor Hazilah Abd Manaf, Roslan Johari Dato Mohd Ghazali, Nor Filzatun Mohd Borhan, Azura Omar, Dinon Mohd, Abideen Adeyemi Adewale, Izhairi Ismail and Zabeda Abdul Hamid
The purpose of this paper is to identify the dimensions of preparedness for hospital practice among newly graduated medical officers in Malaysian hospitals who are undergoing…
Abstract
Purpose
The purpose of this paper is to identify the dimensions of preparedness for hospital practice among newly graduated medical officers in Malaysian hospitals who are undergoing their housemanship training; and to compare the level of preparedness among the different curricula and predict the dimensions of preparedness for hospital practice.
Design/methodology/approach
A national study was carried out and data collection was by means of self-administered questionnaire. Data obtained (n=1,213) were subjected to exploratory factor analysis using Statistical Package for Social Sciences version 18 in extracting the dimensions of preparedness for hospital practice.
Findings
Nine dimensions of hospital practice were identified which were access to information and IT skills, interpersonal skills, basic skills, and continuing professional development, holistic skills, coping skills, ethic and legal skills, patient management skills, scientific knowledge, and clinical skills. Overall, the respondents felt their medical schools prepared them for hospital practice. The strongest predictor for preparedness for hospital practice is coping skills. Holistic skill and preparedness for hospital practice was found to be negatively associated. Those who graduated from twining programmes between Malaysian and overseas universities were found to be better prepared for hospital practice.
Social implications
An understanding on preparedness for hospital practice among newly graduated medical officers is a step forward in assuring patient safety and quality of care.
Originality/value
Although of significant importance, however, a study of this nature is rarely researched and the first for Malaysian houseman.
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In the analysis of Third World economic and rural development, Malaysia represents an intriguing and somewhat special case. Many applaud the impressive growth registered since…
Abstract
In the analysis of Third World economic and rural development, Malaysia represents an intriguing and somewhat special case. Many applaud the impressive growth registered since independence and particularly in recent years; as Vokes testifies, Malaysia is “one of the most successful cases of economic development in the Third World.” It has managed a structural transformation of its economic base from one relying on primary commodities to one in which manufacturers now play a central role; not denying the intermittent problem of fluctuating growth and uneven development.
Asmadi Mohamed Naim, Mohd Noor Habibi Hj Long, Mahyuddin Abu Bakar and Muhammad Nasri Md Hussain
The purpose of this paper is to examine the Shariah view on the legitimacy of requiring the entrepreneur to prove that he/she has complied with all business requirements in case…
Abstract
Purpose
The purpose of this paper is to examine the Shariah view on the legitimacy of requiring the entrepreneur to prove that he/she has complied with all business requirements in case the actual profit was below the expected profit in trust-based contracts such as mudarabah and musharakah.
Design/methodology/approach
This paper is part of the research which applies qualitative research approaches, including among others, content analysis, interviews, observations and descriptive analysis using fiqh muqaran (comparative analysis of jurists’ arguments) in few phases.
Findings
The study found that shifting the burden of proof to the fiduciary is the weightier view and necessary to ensure that both sides are protected. The considerations of protecting people’s wealth (ḥifẓ amwāl al-nās) and mitigating widespread greed (ṭamaʿ) are among the reasons for allowing elements such as ʿurf, tuhmah and dalālat al-ḥāl to be treated as bayyinah in trust-based contracts when the fiduciary is obliged to defend himself from litigation.
Research limitations/implications
The study is meant to strengthen the practices of Islamic banks world wide.
Practical implications
Few protections can be applied for capital provider.
Social implications
This study is meant to give solution in dealing with moral hazard of both parties, and to provide solution to the regulator for policy drafting and to increase confidence to the industry.
Originality/value
The finding is important in assisting the regulators in drafting the policy to protect both parties without neglecting the essence of trust-based contracts.
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Nuradli Ridzwan Shah Mohd Dali, Shumaila Yousafzai and Hanifah Abdul Hamid
The main aim of this paper is to identify whether certain consumers behave irrationally when it comes to select banking products. This paper builds on one of the most significant…
Abstract
Purpose
The main aim of this paper is to identify whether certain consumers behave irrationally when it comes to select banking products. This paper builds on one of the most significant banking products that is the credit card.
Design/methodology/approach
This is an exploratory research paper. Therefore, only descriptive analysis on the differences between three credit card user groups such as the Islamic credit card users, conventional card users and users who decide to use both credit cards, conventional and Islamic, were presented.
Findings
The demographic and psychographic factors for the three different groups differ. In addition, there are four factors that influence the credit card selection. The factors are insurance/takaful provided by the credit issuers, cost associated with the credit card, the reward points programme offered and the convenience factors. Furthermore, the study found that three of the factors except insurance/takaful are significantly different between three credit card groups.
Research limitations/implications
This paper is limited to the context of Malaysia and the respondents are mostly from the same ethnic. Therefore, it could not be generalised in the context of other countries and further studies comparing different culture or ethnic could benefit and enrich the topic of study.
Practical implications
The Islamic and conventional banks could focus on several factors influencing customers’ selection and could focus to improve certain lacking areas as perceived by the consumers. The ability to increase the perceptions of the consumers regarding their credit cards will enable their products to be chosen in the market.
Originality/value
There was a significant amount of literature discussed in the Islamic banking selection factors. However, little attention being paid to the selection of a specific bank’s product. This study offers a study that looks into the selection of the credit card offered by the banks in respect to the irrational behaviours of the religious consumers in economic activities as compared to the conventional economists. This paper will contribute to the body of existing literature of banking selection.
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Afiffudin Mohammed Noor, Fathullah Asni, Mohd Afandi Mat Rani and Muhamad Rozaimi Ramle
This paper aims to analyse the implementation of istibdal waqf property in several states of Peninsular Malaysia. To achieve this objective, this study identified the amount of…
Abstract
Purpose
This paper aims to analyse the implementation of istibdal waqf property in several states of Peninsular Malaysia. To achieve this objective, this study identified the amount of waqf property ‘am (general) and waqf property khas (special) which were involved in the process of istibdal in each state, the factors that have caused the istibdal to be implemented, the rate of istibdal involved for each lot of waqf lands and the type of property replacement performed.
Design/methodology/approach
This study used the qualitative method, whereby the researchers had collected secondary data consisting of documents related to waqf from the State Islamic Religious Council (MAIN). The type of documents obtained were public records. The data collected were analysed using the content analysis techniques.
Findings
The results showed that there are several factors involved in the implementation of istibdal, namely, the acquisition of waqf land by the State Authority, applications by external parties for a particular interest and the initiatives taken by the MAIN on waqf property which is problematic and uneconomical to generate waqf fund. This study also found some Shariah and management issues, which were identified in the implementations of istibdal, whereas some cases of istibdal were only carried out on a small part of the waqf lands and there were also cases of the implementation of istibdal which have not been replaced with fixed assets as authorised by the istibdal parameter. This study suggests some improvements to the issues identified in the implementation of istibdal for waqf managers in Malaysia.
Research limitations/implications
The limitation of this study is that it analyses only the documents that record the implementation of istibdal in the states managed by MAIN. Thus, the analysis performed was limited to the documents obtained without involving empirical data.
Practical implications
This study suggests some improvements to the implementation of istibdal waqf in the states studied. Therefore, these recommendations can be used by waqf property managers to improve the process of implementing waqf property istibdal so that it can be used to its maximum potential.
Social implications
If the recommendations in this study can be implemented, the Muslim community will benefit greatly from the waqf property because it is being developed through the method of istibdal. This impact can increase the confidence of the Muslim community towards MAIN in managing waqf property and encouraging the Muslim community to contribute to waqf property for the welfare of the ummah.
Originality/value
This study involved data on a larger waqf istibdal implementations that involved several states in Peninsular Malaysia, which to the best of the authors’ knowledge, the analysis involving such large research data have not been implemented before.
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Azhar Mohamad, Mohd Hasrol Zakaria and Zarinah Hamid
The purpose of this study is to investigate the relationship between tax evasion and certain demographic factors such as location, engagement of tax agent, size and type of small…
Abstract
Purpose
The purpose of this study is to investigate the relationship between tax evasion and certain demographic factors such as location, engagement of tax agent, size and type of small- and medium-sized enterprises (SMEs) industry in Malaysia.
Design/methodology/approach
In this study, using proprietary tax audit data from the Inland Revenue Board of Malaysia (IRBM) on the 2011 tax returns of SMEs, the authors run a multiple regression analysis to examine the impact of location, agent, type of industry, size of enterprise and type of tax evasion on SMEs’ tax evasion in Malaysia.
Findings
The authors find that tax evasion among SMEs in Malaysia is the highest when the business is located in a suburban environment and has no tax agent. Tax evasion is also influenced by the size of the SME (micro or medium).
Originality/value
This study gives insight that the IRBM can use to aid its collection department in profiling SMEs that have a higher tendency to evade paying tax.
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Syahnaz Sulaiman, Aznan Hasan, Azman Mohd Noor, Muhd Issyam Ismail and Nazrul Hazizi Noordin
This paper aims to present the viability of unit trust waqf (Islamic endowment) as an alternative asset class for waqf creation.
Abstract
Purpose
This paper aims to present the viability of unit trust waqf (Islamic endowment) as an alternative asset class for waqf creation.
Design/methodology/approach
This paper starts with the conceptual exploration of the literature in the areas of waqf. The sources of the literature cover authentic sources of the Qurʾān and ḥadīth, as well as secondary sources such as books, journal articles and online resources.
Findings
This paper provides the conceptual framework of five models of unit trust waqf and their investment management parameters.
Originality/value
The novelty of this paper lies in its attempt to highlight the importance of waqf investment strategy in ensuring sustainable returns for waqf. It does so by introducing the conceptual models of unit trust waqf as viable mechanisms to pool more cash waqf from individual investors. The sustainability of the capital waqf assets in the form of unit trusts is maintained through the parameters for its application proposed towards the end of the paper.
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Noor Ain Alin @ Nordin and Asmak Ab Rahman
Purpose – The purpose of this chapter is to study the concept of infaq in Islam, investigate its practice in Malaysia, analyse its role in public universities (PUs), investigate…
Abstract
Purpose – The purpose of this chapter is to study the concept of infaq in Islam, investigate its practice in Malaysia, analyse its role in public universities (PUs), investigate the issues and constraints of infaq for financing of higher education in Malaysia and suggest recommendations for improvement.
Methodology/approach – This study used a qualitative methodology and was conducted to obtain information on the practice of infaq in financing tertiary-level education in Malaysia, to learn about the recommended practice of infaq in Islam, to analyse its implementation and to explore the constraints faced in the financing of higher education in Malaysia.
Findings – This study indicated that the practice of infaq helps to ease the burden of rising fees and the cost of living for university students.
Research limitations/implications – The study only focused on the role of infaq in financing higher education in Malaysia. The sample for this study involved four PUs in the Klang Valley.
Originality/value – This study provides new contributions to the field of education infaq in Malaysia.