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This paper proposes an improved algorithm to compute selective harmonics elimination pulse width modulation (SHEPWM) angles, based on the Newton‐Raphson (NR) iteration for cascaded multilevel inverter (CMI).

Newton Raphson (NR) is a very popular numerical method for transcendental equations that lack analytical solutions. It has been successfully used to compute the angles for selective harmonics elimination pulse width modulation (SHEPWM) schemes. Despite its effectiveness, NR has not been used for SHEPWM with cascaded multilevel inverter (CMI) structure with equal and non‐equal DC voltage sources. It is known that for CMI, inappropriate selection of initial angles causes long‐iteration time and possibly non‐convergence takes place. The computational difficulty is compounded by the fact that the SHEPWM switching angles need to be correctly sequenced, i.e. each angle must be assigned to the correct output voltage level of the CMI. In this work, an attempt is made to reduce the iteration time and to resolve the non‐convergence problem. The main idea is to relax the switching angle constraint by placing the switching angle sequencing outside the main loop of NR iteration. This allows for the program to run more freely and able to generate more possible solutions for the switching angles. Then these angles are selected to fulfill the requirements of multilevel sequencing. The performance of the proposed technique will be compared with the standard NR for CMI with equal and non‐equal DC sources. The latter case is quite common for CMI with renewable energy applications because the sources normally have different voltage levels.

Using MATLAB simulation, it will be shown that using this scheme, accurate SHEPWM angles can be achieved for a wide range of fundamental components. Furthermore, significant reduction in iteration time to compute the SHEPWM switching angles is achieved.

This paper proposes an improved algorithm to compute SHEPWM angles based on NR iteration.

The purpose of this study is to adopt quantile regression to investigate the impact of several factors on per capita income of participants of micro-financing scheme (Amanah Ikhtiar Malaysia [AIM]), who are mostly women at different point on the income distributions.

This study uses data collected from a survey on respondents who are the participants of AIM program using convenience sampling in Perak and Kelantan.

The empirical results show that the value of asset, value of loan, household size, ratio of spending to income and dummy state are consistently giving similar impacts on per capita income of participants at different quantiles.

However, age negatively and significantly affects per capita income only at middle and lower quantiles but not at higher quantile of per capita income.

This study aims to identify weaknesses in current internal control systems in protecting customer data and the drivers that motivate employees to steal customer data and the impact of customer data theft on the organization.

A case study approach was taken to investigate and analyze internal control system weaknesses. One organization that involved investor and treasury services was selected as a case study in this research. A mixed method of data collection, specifically survey questionnaires and observations, was used.

This study revealed that employees are aware of the policy to protect customer data in their organization. Ironically, customer data theft still occurred despite the company having an internal control system. The main concern was the attitude of the employees to adhere to the policies in place, which becomes the major cause of internal control violation. Employees tend to ignore policies and standard operating procedures, providing opportunities for data theft and fraud to occur, although they realize this will result in a severe impact on the reputation of a company.

The results provide further confirmation of the fraud triangle theory, i.e. opportunity on the possible causes of the data theft and fraud, supporting prior empirical research and surveys conducted by researchers and global professional firms on fraud. This study, however, was conducted on only one organization with limited participation from employees because of the sensitivity of the nature of the topic.

This study provided recommendations that can be a reference for companies and regulatory bodies in preventing customer data theft cases, such as regular training and awareness campaigns to the staff, stringent recruitment policies, close monitoring on the accessibility of customer data and continuous use of advanced technology to prevent a data breach.

This study is original, as it focuses on an organization that operates in the financial services industry, which is one of the most attacked sectors for data theft and cybercrime activity globally. Furthermore, this kind of research is rare in fraud literature, particularly in developing markets such as Malaysia. The findings of this study are inferred from the direct observation of the organizational and employee work environments, activities and behaviors, which are private and confidential and difficult to access by researchers for publication in academic journals.

This study aims to develop a system dynamics (SD) simulation model to forecast the performance of the Indonesian halal industry to verify whether decision-making has been properly executed to increase the contribution of the success factors.

This study establishes a SD-based model using three subsystems, namely, the halal assurance and certification process, the government and the export–import subsystem.

The best scenario is the third scenario or the combined scenario of providing facilities to accelerate the micro-, small- and medium-sized enterprises (MSMEs), carrying out halal certification, reducing the time for the certification process, increasing the number of the halal auditor and increasing the awareness from enterprises (both MSMEs and large enterprises) to carry out halal certification because of the internal and external motivations.

First, the demand for certification of the type of food product is acquired using the number of SMEs and large companies. Second, the model does not include the government budget as a constraint.

This study provides essential insights into implementing the best policies that can increase the performance of the halal industry.

This study revealed that relevant policy scenarios could be built after simulating and analyzing each scenario’s effect on the halal industry’s performance.

This study will enrich the scientific insight related to institutional theory and resource-based view, as those theories identify success factors associated with the performance of the halal food industry. This study will also enrich the scientific insight related to system dynamic methodology, as it is used to model the performance of the halal industry.

This study aims to critically investigate various Sharìah adaptations for export bill financing in Islamic banking. This study examines corresponding Sharìah issues and provides recommended Sharìah contracts for export bills financing by Islamic banks.

This study uses the qualitative approach. The focus group discussions method is used to collect the primary data. A content analysis method is applied to delve into the related scholarly works, journal articles and books available in Arabic and English. Besides, with a thematic analysis technique, this study developed a few themes to analyse the qualitative data.

This study finds that export bill financing through discounting is impermissible for Islamic banking because the discounted amount will be interest (riba). This study posits that a musharakah partnership is the most preferred mode for financing through export bills in Islamic banking, provided the partnership starts from the beginning of the export works and not just at the post-shipment stage. Musharakah is suitable for factoring, invoice financing and bill purchase, as the bank can precisely identify the amount in the bill, profit margin, duration, parties involved and potential risk mitigation techniques. Qard is also applied in export bill financing, provided the service charge received by the bank should be up to the actual cost incurred in collecting the bills. The service charge in qard cannot vary depending on the amount and duration of bill maturity; otherwise, it will be riba. Wakalah is another suitable contract for export bill financing. The bank can charge a wakalah fee, which is flexible and can vary based on the bill amount and its maturity. Nonetheless, if the client needs to buy goods instead of cash, then the bill can be exchanged for the goods, and using a murabahah (mark-up) contract, the bank can facilitate the client’s purchase of the goods.

Across the globe, Islamic banks provide a significant amount of financing for export and import business, while, as a brand image, ensuring Sharìah compliance is crucial for Islamic banking. This study contributes to ensuring Sharìah compliance in export bill financing operations, which eventually supports maintaining the credibility and reputation of Islamic banking. Ensuring Sharìah complaint income also accelerates Islamic banks’ profitability. In the event of Sharìah non-compliance, whatever revenue is earned shall be disposed of in charity.

The scarcity of a critical study on Sharìah adaptations of export bill financing in Islamic banking is evident. A few theoretical studies have been found, mainly in Arabic. This study is an unprecedented effort in English to empirically investigate various Sharìah adaptations for export bill financing in Islamic banking and to provide recommended Sharìah contracts. This study will guide all respective stakeholders of Islamic banking to ensure Sharìah compliance in conducting export bill financing operations. As this study is conducted with a small sample size, future studies may be undertaken with diverse contexts to enhance a comprehensive understanding of the issue and investigate further aspects of providing export bill financing through Sharìah-compliant modes.

This study aims to determine the attitudes of Turkish consumers toward Islamic mobile shopping apps and discuss whether these apps will need to be designed in accordance with Islamic rules in Muslim countries or not in the sample of Turkey.

A descriptive study was used. The data was collected online through a questionnaire form. The one-sample t-test and univariate analysis of variance were used to analyze the data obtained from 379 individuals.

The results show that Turkish customers have mostly positive attitudes toward Islamic mobile shopping apps and demand that the pictures, videos and advertisements used on mobile shopping apps be in concordance with Islamic rules. As a result of this study, consumers do not mind the colors or lean toward the use of models on Islamic mobile shopping apps. Furthermore, there are differences between gender with regard to using Islamic mobile shopping apps, showing that male consumers have a more positive attitude toward Islamic mobile shopping apps compared with female consumers.

Like many previous empirical studies, this study has limited its context to capture a particular geographical area. Moreover, in this study, the data are obtained by judgmental sampling as a nonrandom sampling method. The contributions of the current study are restricted to Islamic mobile apps for the hijab clothing sector in Turkey.

The results obtained can become a yardstick to measure consumer attitudes toward Islamic mobile apps’ attributes.

The primary benefit is to call the attention of mobile app designers to the design features of mobile shopping apps aimed at Muslim users. The second benefit is to determine the expectations of Muslim users regarding the design of Islamic mobile shopping apps, and eventually establish the fundamental Islamic design features needed to be available on new Islamic mobile shopping apps.

The purpose of this study is to analyse potential models of Islamic crowdfunding as an alternative financing option for micro-entrepreneurs in Malaysia. While crowdfunding has gained traction as an alternative funding source for businesses, it is unclear how far this concept can benefit a group of micro-entrepreneurs in Malaysia.

This study uses a qualitative research approach by using data collected through semi-structured interviews with several experts and practitioners in crowdfunding, Shariah and entrepreneurship. Prior to discussing the facets of the findings, the data were analysed based on a thematic approach.

The findings reveal that while previous works of related literature suggest crowdfunding as a viable alternative financing option for entrepreneurs and their businesses, in reality, its practical implementation presents challenges. Numerous micro-entrepreneurs need more training in the areas of management and marketing. Such concerns raise questions about their ability to attract potential project backers. With the proper selection of Shariah contracts and several approaches to risk management, Islamic crowdfunding can potentially become an alternative funding source for microbusinesses.

Given the exploratory nature of this study regarding the applicability of Islamic crowdfunding as an alternative fund for micro-entrepreneurs, its findings may not fully encompass Malaysia’s context because of the limited number of participants involved.

The findings of this study offer guidelines on how to implement Islamic crowdfunding for micro-entrepreneurs. Consequently, Islamic crowdfunding has the potential to alleviate the government’s burden of providing funds for micro-enterprises and enhance their skills and mentality to be more independent, creative and able to promote their products.

While Islamic crowdfunding can be an alternative opportunity for business enterprises and community-based projects, it promotes the spirit of cooperation and collaboration within society.

Although Islamic crowdfunding is a topic that has been discussed previously, empirical investigations in this area remain scarce, mainly through qualitative approaches. Distinguishing from prior literature, this study analyses several potential models of Islamic crowdfunding from the perspectives of experts, practitioners and related agencies for micro-entrepreneurs. Moreover, this study bridges insights from related literature so that they offer practical applications to support micro-entrepreneurs in Malaysia.

Integrity is a critical issue as it could lead to failures in governance, fraud, inefficacy, corruption and weak financial management particularly in the public sector. At present, the public sector is a matter of global concern because of the constant cases of failures in governance, fraud, inefficacy and corruption. As such, this sector has been pressurized to provide justification of the sources and usages of public resources and to improve their service performance as the public has the right to monitor the public sector management’s transparency and efficacy. This study aims to evaluate the state of present integrity practices among public sector employees from various Malaysian service schemes.

Primary data were collected using a questionnaire survey approach with 194 heads of departments in the Malaysian federal ministries. The collection of data was according to the perspective of 13 factors in integrity practices using a five-point Likert scale. Factor analysis and descriptive statistics were used for data analysis. In addition, data reliability was checked by Cronbach’s alpha test; data normality was examined by Skewness and Kurtosis tests, and data validity was tested by using Kaiser–Meyer–Olkin test and Barlett’s test.

The findings show that 92.6 per cent of the participants reported that they practised integrity within their departments. Nevertheless, the priority for these integrity factors varies according to the service schemes. In general, the departments of finance, audits and administration had an above-average integrity practice level; however, the practice of the accounting scheme is below the general average level.

These findings of the study will help policymakers to take necessary steps to improve the practices of integrity in the public sector to create a more dependable and efficient public sector in Malaysia.

This is an original study based on primary data that assess the performance of practicing integrity in the public sector of Malaysia.

This study employs job demands-resources (JD-R) model and self-determination theory (SDT) to examine the double-edged effect of perceived high-performance work systems (HPWS) on employees’ innovative behavior via harmonious passion and obsessive passion. Additionally, the study investigates the cross-level moderating effect of innovative climate on the relationship between perceived HPWS and innovative behavior through the two types of passion.

Time-lagged data were collected at three points (Time 1, 2 and 3) to mitigate common method variance. Data were collected from Pakistan with 451 respondents from 90 firms.

Findings reveal that perceived HPWS positively affect employees’ innovative behavior via harmonious passion and negatively influence employees’ innovative behavior via obsessive passion. Moreover, cross-level innovative climate strengthens both the positive and negative impact of perceived HPWS on employees’ innovative behavior.

This study proposes and tests the double-edged effects of perceived HPWS on employees’ innovative behavior, challenging the previous consensus that perceived HPWS is always beneficial for innovative behavior. Besides, we identify organizational innovative climate as a critical condition that amplifies the dual effects of perceived HPWS on employees’ innovative behavior via passion.

The purpose of this paper is to examine views of financial statements preparers with regard to the practices in reporting Islamic Financial Institutions (IFIs), thereby contributing to answer whether there is indeed a need for a separate set of Islamic accounting standards for IFIs.

Drawing upon seven in-depth semi-structured interviews conducted with IFIs’ leading officers who are highly involved in preparing financial statements in Malaysia, the paper offers evidence on the current stance of reporting the operation of IFIs, the influence of AAOIFI accounting standards and the feasible application of IFRSs in reporting IFIs.

While it is shown that most of the interviewees admit the feasibility of IFRSs in reporting IFIs, many interviewees placed greater emphasis on the spirit of Islam based on Islamic contract. In that case, the findings show that to convince the public that they offer Shariah compliance products approved by Shariah Advisory Council, there is a need for specificity guidelines or standards for IFIs within the IFRS framework. The main concern raised in the paper is that separate Islamic accounting standard is not needed, instead the option needs to be within the IFRS framework with the collaboration work of Accounting and Auditing for Islamic Financial Institutions (AAOIFI) and the International Accounting Standard Board (IASB).

With the recent rapid growth of IFIs, this paper contributes regarding the inconclusive stance on the need for specificity accounting standards for IFIs such as the ones issued by AAOIFI. It adds to the current body of knowledge by highlighting the collaboration of the AAOIFI and the IASB for the intended specific guidelines for IFIs to be accepted globally.