Salleh Ahmad Bareduan, Sulaiman Hj. Hasan and Saparudin Ariffin
This paper aims to present an approach of utilizing Petri net (PN) to model and schedule collaborative design and manufacturing activities at a cyber manufacturing centre (CMC).
Abstract
Purpose
This paper aims to present an approach of utilizing Petri net (PN) to model and schedule collaborative design and manufacturing activities at a cyber manufacturing centre (CMC).
Design/methodology/approach
A conceptual PN model consisting of all activities at the CMC is drafted. This model is then simplified to generate a conflict free PN for scheduling analysis purposes. Based on this simplified PN, generalized scheduling algorithms were developed. The algorithms were used in spreadsheets to process and analyze the operation database before finally transforming it into a dynamic finite scheduling sequence in the form of Gantt chart.
Findings
The PN is found to be very useful in modelling and analysing the scheduling sequence for a CMC with collaborative activities resembling flow shop with shared resources.
Originality/value
The models and methods described in this paper are practical means of utilizing PN in managing the scheduling and manufacturing activities.
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Ainol Mardhiah, Dadang Rakhmat Hidayat, Agus Rahmat and Nuryah Asri Sjafirah
Purpose – This study aims to explore the composition of women parliament members in provincial parliament in Aceh Province.Design/Methodology/Approach – The study which applied…
Abstract
Purpose – This study aims to explore the composition of women parliament members in provincial parliament in Aceh Province.
Design/Methodology/Approach – The study which applied qualitative approach. The data were collected through interviews, observations and documentation study.
Finding – The findings show that the DewanPerwakilan Rakyat Aceh (DPRA) (provincial parliament) women representative are not in line with the order of election Regulation No. 12 the year 2003 which state should be an “affirmative action” or reaches about 30% of total members. In addition, ironically that women are not playing important and strategic roles, such as a chairman, deputy chairman, in each commission, discussion division, budgeting division, and regulation division. The biggest challenge of women parliament members in campaigning their rights and responsibilities at the parliament so that they would be improved in quality and capacity, as well communication and personal knowledge. Furthermore, building stronger linkages internally and externally (political parties, fraction, and all other parliament members), and (stakeholders, peer groups, NGOs, academics, expert etc).
Practical Implications – The solutions offered in this paper can be of concern to all parliamentarians to be able to provide equal opportunities for women legislative members in a strategic position in parliament.
Originality/Value – In addition to increasing the theoretical understanding of the political communication and the importance of the presence of the women in the local parliament.
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Abdul Hamid Mar Iman and Mohammad Tahir Sabit Haji Mohammad
This paper aims to add to the existing body of literature on this subject by advocating how waqf-based entrepreneurship can be practiced in Malaysia.
Abstract
Purpose
This paper aims to add to the existing body of literature on this subject by advocating how waqf-based entrepreneurship can be practiced in Malaysia.
Design/methodology/approach
The paper begins by presenting an overview of waqf and its role in entrepreneurship and proceeds by proposing a model of waqf-based entrepreneurship which is synthesized from various models existing in the Islamic world.
Findings
The paper concludes by recommending waqf-based entrepreneurship as an alternative socio-economic framework of society’s wellbeing.
Research limitations/implications
The research is limited to the preliminary aspects of waqf entrepreneurship.
Practical implications
Waqf organization may be able to finance its own businesses through crowdfunding and other methods and also disburse waqf funds to small and large ventures.
Social implications
The waqf system is a social tool that not only finances social development projects but also has social economic alternatives to assist poor and underprivileged groups in the society. This paper is toward such a socio-economic direction.
Originality/value
This paper might be considered the first attempt to detail the practical aspect of waqf entrepreneurship, in terms of enterprises to be financed, and how the funds to be accumulated.
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Mohd Hanafi Azman Ong, Norazlina Mohd Yasin and Nur Syafikah Ibrahim
The purpose of this paper is to investigate a distinct set of characteristics that influence Muslim customers’ intentions to purchase Ar-Rahnu Islamic financing contract in…
Abstract
Purpose
The purpose of this paper is to investigate a distinct set of characteristics that influence Muslim customers’ intentions to purchase Ar-Rahnu Islamic financing contract in Malaysia.
Design/methodology/approach
The study studied the impact of perceived value, perceived quality, perceived financial advantages, religious commitment and product knowledge on the purchase intention Ar-Rahnu Islamic financing contract using a quantitative research approach. A Google Form-based online survey was created and distributed through Twitter, Facebook and Instagram, among others. The survey data were analysed using structural equation modelling with a partial-least-square estimation property (PLS-SEM).
Findings
The study results suggested that Muslim customers in Malaysia had a greater propensity to buy Ar-Rahnu Islamic financing contract. Analysis of the data revealed that perceived value, perceived quality, perceived financial benefits and religious commitment had direct effects on the desire to buy Ar-Rahnu Islamic financing contract in Malaysia. In addition, the results reveal that religious commitment, perceived quality and perceived financial benefit are the top three important factors in explaining Ar-Rahnu Islamic financing contract buying intentions in this country.
Practical implications
Muslim customers may use Ar-Rahnu Islamic financing contract as a short-term credit alternative to enhance their financial standing. Ar-Rahnu Islamic financing contract generates a substantial quantity of credit demand and supply, which not only allows Muslim customers to adhere to Islamic standards but also contributes to the expansion of the economy. The result would aid and advise Ar-Rahnu finance resources and legislators in measuring the efficacy of the program in Malaysia, especially among Muslim customers.
Originality/value
Ar-Rahnu Islamic financing contract as a financing alternative has been explored extensively, but this study takes a whole new approach to the subject by looking at dimensions of perceived value, perceived quality and perceived financial benefit along with individual product knowledge and religious commitment. Consequently, this study will contribute to the understanding of how Muslim customers will respond to the Ar-Rahnu Islamic financing contract and will assist financial institutions in increasing the possibility that Muslim consumers would acquire Ar-Rahnu Islamic financing contract.
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Wardah Hakimah Haji Sumardi, Siti Fatimahwati Pehin Dato Musa and Pg Siti Rozaidah Pg Hj Idris
This paper aims to examine the different types of communication mechanisms in motivating the use of halal-based apps among Brunei Muslim students in higher education institutions…
Abstract
Purpose
This paper aims to examine the different types of communication mechanisms in motivating the use of halal-based apps among Brunei Muslim students in higher education institutions abroad.
Design/methodology/approach
Using a convenience sampling procedure, 100 online structured questionnaires were accumulated from various higher education institutions abroad with a 60% response rate from Brunei Muslim students. Descriptive analysis, Binomial Logit and the Binomial Probit model were used to test different types of communication mechanisms in motivating the use of halal-based apps among Brunei Muslim students studying abroad. Demographic profiling such as gender, age, university programs and length of the program was also considered in the study.
Findings
Based on the statistical analyses, the word-of-mouth (WOM) mechanism is significant and more effective in influencing halal-based app usage among Muslim students abroad. Moreover, halal-based app usage with the combination of WOM mechanism and social media platform play a vital role in spreading halal awareness.
Research limitations/implications
The sample was taken from random higher educational institutions abroad and respondents were selected using convenience sampling. Therefore, it may not be fully representative of the population of Brunei Muslim university students studying abroad. Second, there may also be missing variables that have not been considered in the study.
Practical implications
This study generates important insights from Muslim consumers on halal-based app usage. Stakeholders can integrate halal-based apps with digital word-of-mouth and social media interfaces to promote halal awareness and halal-based app usage effectively.
Originality/value
This research adds to the current limited knowledge of halal-based app usage among Brunei Muslim university students abroad.
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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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Jamilah Ahmad and Suriati Saad
The goal of Corporate Social Responsibility (CSR) is to ensure that organisations embrace social responsibility and cultivate activities that provide positive impact on the…
Abstract
The goal of Corporate Social Responsibility (CSR) is to ensure that organisations embrace social responsibility and cultivate activities that provide positive impact on the environment, society, consumers, employees, communities and all other members of the public sphere. Therefore, it is highly important to enhance and augment the teaching of CSR across various disciplines in higher learning institutions. Since 2006, most organisations in Malaysia have been highly encouraged to carry out their Social Responsibility activities, with the government providing support for CSR policies through its tax reduction incentives. Various CSR awards and acknowledgement of the awards provide high value and positive reputation to the organisations that implement CSR-related activities. As a result there is an increasing awareness among businesses to focus beyond compliance with laws in order to respond to the dynamic economic, societal and environmental changes.
Nor Hawani Wan Abd Rahman, Mustaffa Mohamed Zain and Norashfah Hanim Yaakop Yahaya Al‐Haj
The main aim of this study is to assess the level of corporate social responsibility (CSR) disclosure of 44 government‐linked companies (GLCs) listed on Bursa Malaysia and to…
Abstract
Purpose
The main aim of this study is to assess the level of corporate social responsibility (CSR) disclosure of 44 government‐linked companies (GLCs) listed on Bursa Malaysia and to ascertain the relationship of certain company characteristics; namely size, age, profitability and leverage on the total CSR disclosure from the year 2005 to 2006.
Design/methodology/approach
Content analysis is deployed to determine CSR disclosure. A disclosure index consisting of 16 items was developed based on four general themes: human resource, marketplace, community and environment to assess the disclosure level. The relationship between company characteristics and total disclosure was examined using multiple linear regression analysis.
Findings
The major finding of this study is that the theme of disclosure has shifted from human resource to marketplace. This is followed by human resource, community and, finally, environment. Ironically, companies are not only disclosing good news, but also bad/negative news. This study provides further evidence that is, to a certain extent, some GLCs have influenced other companies' practices to disclose CSR information. Company size was found to be positively significant associated with the total disclosure. The remaining variables were found to be insignificant in explaining the total disclosure.
Originality/value
This is the first paper that looks into CSR activities, extent, themes and the determinants of CSR disclosure in the annual reports of Malaysian GLCs. The Malaysian Government, Bursa Saham, Security Commission and other relevant parties could take heed of the findings to further improve CSR awareness, practices and disclosures and quality in GLC.
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June Cao, Zijie Huang, Ari Budi Kristanto and Tom Scott
This literature review aims to portray the thematic landscape of the Pacific Accounting Review (PAR) from 2013 to 2023. This paper also synthesises the special issues in PAR and…
Abstract
Purpose
This literature review aims to portray the thematic landscape of the Pacific Accounting Review (PAR) from 2013 to 2023. This paper also synthesises the special issues in PAR and identifies the main research streams that facilitate contemplating the dialogic interactions between PAR and real-world challenges. Furthermore, this paper aligns these streams with the emerging concerns in Sustainable Development Goals (SDGs) and technological disruptions to propose impactful future directions for publications in PAR.
Design/methodology/approach
This review adopts bibliometric analysis to establish the main research streams and objective measures for directing future publications. This paper acquires the data of 310 PAR articles from the Web of Science and ensure the data integrity before the analysis. Based on this technique, this paper also analyses PAR’s productivity, authorship and local and global impacts.
Findings
Our bibliometric analysis reveals three key research streams: (1) ESG practices and disclosures, (2) informal institutions in accounting and (3) accounting in transition. This finding affirms PAR’s relevance to real-world accounting challenges. Using a thematic map, this paper portrays the current state of PAR’s topics to identify potential directions for future publications. Further, this paper proposes three future paths for PAR: (1) the research agenda for non-financial reporting, (2) research relating to and from diverse countries considering both formal and informal contemporary contextual factors and (3) the future of the evolving accounting profession.
Originality/value
This study adds value to the existing PAR reviews by extending our knowledge with the latest publications, demonstrating an objective and replicable approach, and offering future directions for PAR publications.