...RATING WAS THIS JOURNAL ASSIGNED? A* A B C QC4. WHAT ERA 2010 RATING WAS THIS JOURNAL ASSIGNED? A* A B C not applicable QC5. NOMINATE “THE BEST” COMPARATOR JOURNAL (journal from the ABDC 2010 list that is most similar in research quality): ASIAN REVIEW OF ACCOUNTING QC6. JOURNAL INFORMATION Editor’s Name: PROF. DR NORMAH OMAR Web Address: http://ari.uitm.edu.my/mar.html Institution: UNIVERSITI TEKNOLOGI MARA NATURE OF SUBMISSION QC7. Primary submitter type (tick one box only) Higher Education Institutional Submission (e.g. formal submission from Business Faculty/School) Peak Body Submission (e.g. AFAANZ, ANZAM) Individual Submission QC8. Primary submitter: PROF. DR SARDAR M. N. ISLAM Institutional Affiliation: Professor of Business, Economics and Finance; College fo Business, Victoria University, Australia QC9. Are there other signatories to this submission? Yes No If yes, how many signatories are there...
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...hotel. Through the interview, we are able understand the workflows of each departments. We are able to complete our project based on the information obtained from the interview. Last but not least, we would like to thank to our friends who had give us opinion and suggestion about this project. For all group members who had contributing their time and effort in completing this project, we are very appreciating for the work that had been made by each other. To sum up, we express our gratitude and appreciation to all the people who had directly or indirectly helping us in completing this project. Abstract Develop a functioning system for a hotel is part of the course requirements for Bachelor Degree of Accounting in Universiti Sains Malaysia. Every group is required to write a report about the operation of hotel, develop a system for the entire hotel and complete the user manual for the system. This report provides an overview for Aurora Hotel. It starts with a brief introduction to the background of the hotel. Inside the...
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...Jusoff 1 Faculty of Economics and Muamalat, Universiti Sains Islam Malaysia, 71800 Bandar Baru Nilai, Negeri Sembilan, Malaysia 2 Department of Forest Production, Faculty of Forestry, Universiti Putra Malaysia, 43400 UPM Serdang, Selangor, Malaysia Abstract: The introduction of Islamic pawn broking (Ar-Rahnu) in Malaysia is seen as a new micro credit instrument. This paper aims to provide a review on Ar-Rahnu’s concept and challenges faced by Islamic pawn shops in Malaysia. The study employs library and archive research to achieve the objectives of the paper. Islamic pawn broking consists of four basic concepts namely Qardhul Hasan, Ar-Rahnu, Al-Wadi'ah and Al-Ujrah. The Islamic pawn broking have several advantages over conventional pawn broking because it provides a cheaper way to obtain financing and is free from interest. In addition, assets pawned are guaranteed to be kept safely and there is a fair practice in auctioning and bidding. In addition, Ar-Rahnu also helps finance educational needs and provides capital to small businesses and entrepreneurs. It implies that this instrument will help the community to increase economic capability of their families. Future research should study effective ways in managing challenges faced by Islamic pawn shops. Key words: Islamic pawn broking INTRODUCTION The first Islamic pawn shop in Malaysia was established by the Terengganu State Government and known as Muassasah Gadaian Islam Terengganu (MGIT) in 1992. The establishment of MGIT is...
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...produced many leaders in the field of education, religion (scholars), statesman even hero, so it can not be denied the role and contribution to the character with establishment of the Nation, such as Wahid Hashim, Hamka, Hasyim Muzadi, Mahfud MD. In the contemporary context, encountered symptom of moral decline that is really worrying, such as fraud, deceit, oppression, and harm each other, even fight each other which not only affects adults but also among the students, as a generation, have tarnished the credibility of the education (Nata, 2003), it was time for madrasah to act more minimizing the deterioration of the nation and mankind in general, as well as the role of madrasah Baitul Hikmah during the golden age of Islam, which has contributed greatly to progress Islam. This role should be transferred by madrasah to be applied at this time, so it is going to become a laboratory of religion education and research center of scientific activity, which gave the intellectual leaders in various disciplines. Similarly madrasah expected to...
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...UNIVERSITI MALAYSIA SARAWAK ------------------------------------------------- 94300 KOTA SAMARAHAN, SARAWAK ------------------------------------------------- FACULTY OF SOCIAL SCIENCES SSF 2014 RESEARCH METHODS RESEARCH PROPOSAL TAJUK: RUANG KOMUNIKASI SERTA BUDAYA PELAJAR LELAKI LEMBUT DAN PERSEPSI PELAJAR NORMAL DI UNIMAS DISEDIAKAN UNTUK PROF DR DIMBAB NGIDANG DISEDIAKAN OLEH MOHD NASHRIQ BIN NIZAM 37120 WA02 DUE DATE: 11 APRIL 2014 Isi Kandungan Tajuk | BAB 1PENGENALAN * 1.0 Pendahuluan * 1.1 Latar Belakang Kajian * 1.2 Penyataan Masalah * 1.3 Persoalan Kajian * 1.4 Matlamat Kajian * 1.5 Objektif Kajian * 1.6 Skop Kajian * 1.7 Kepentingan KajianBAB 2KAJAN LITERATUR * 2.0 Pengenalan * 2.1 Definisi Konsep dan Operasional * 2.2 Teori Kajian * 2.3 Hipotesis * 2.4 RumusanBAB 3KAJIAN METODOLOGI * 3.0 Pendahuluan * 3.1 Jenis Metodologi * 3.2 Pengumpulan Data * 3.3 Populasi Kajian * 3.4 Persampelan * 2.5 Instrumen Kajian * 2.6 Kawasan Kajian * 2.7 Skop Kajian * 2.8 Kod Etika * 2.9 Limitasi KajianRUJUKANAPPENDIX | BAB 1 PENGENALAN 1.0 Pendahuluan Bahagian ini menerangkan tentang latar belakang kajian, persoalan kajian, pernyataan masalah, matlamat kajian, objektif kajian, skop kajian dan kepentingan kajian. Pada 18 Julai 2011, Mohd. Ashraf Hafiz telah menggemparkan tanah air dengan membuat permohonan untuk menukar status jantinanya kepada perempuan di Mahkamah Sesyen Kuala Terengganu. Dia dikatakan...
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...INTRODUCTION The article “Another Malaysian Education Dilemma: Can We Trust Our Exam?” was published at The Edge Malaysia on Jan 07, 2014. It was written by the author, Nicholas Chan. He is a graduate from Universiti Sains Malaysia and he is a forensic scientist by education. Currently, Nicholas Chan is a socio-political research analyst at Penang Institute. He believes that there is truth in everything and it all depends on whether a person willing to see it or not. SUMMARY The author started the article by informing the reader about the current education status of the Malaysian students. The main points which were discussed in this article were about the examination and educational level in Malaysia. The author is disappointed with the education level in Malaysia. The author compared the education level with other countries too. Besides, the author mentioned about the removal of Penilaian Menengah Rendah (PMR) which was announced recently, and replaced with school based assessment (PBS). The removal of PMR was caused by the difficulty in making sense of having students with excellent results, but still underperforming to international standards. The author made assumptions on the education level that the standard of Malaysia education is low. Lastly, the author gave suggestions on ways to overcome the inequality problem in education. The author concluded the article with hope. ANALYSIS Facts VS Opinion Author is using many facts data to support his opinion....
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...Research Journal of Finance and Accounting ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online) Vol.5, No.4, 2014 www.iiste.org Development of Accounting Theory Based on Islamic Teachings: A Glance over Principle of Al-Adl and Al-Ihsan Shaukat Amer1* Sofri Bin Yahya2 1- COMSATS Institute of Information Technology, Kamra Road, Attock, Pakistan. 2- Dean, Graduate School of Business, Universiti Sains Malaysia, Malaysia *E-mail of the corresponding author: shaukat_amer@comsats.edu.pk Abstract The beauty of accounting based on Islamic principles is that it not only deals with the valuation but also deals with an inbuilt accountability mechanism. Generally the accounting should be able to perform roles like keeping safe custody of interests, certifying true and fair view of business, enabling accountability and providing reliable information for successful decision making to all the stakeholders. In this context there are three main issues with respect to present system of setting accounting standards. These are undue pressures of certain groups in setting these standards, no role of owners in setting these standards, and flexibility/discretion in applying these standards which may lead to subjectivity. These may results in incorrect valuation of business transactions, increasing management discretion which in return will increase corporate governance issues including incorrect financial reporting, earning management and limiting decision making ability of the stakeholders. In order to...
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...National University of Malaysia Jurnal Hadhari Bil. 3 (2010) 61-84 Institute of Islam Hadhari CABARAN INTEGRASI ANTARA KAUM DI MALAYSIA: PERSPEKTIF SEJARAH, KELUARGA DAN PENDIDIKAN MOHD RIDHUAN TEE ABDULLAH ABSTRAK Kajian berkaitan dengan integrasi kaum di Malaysia agak kompleks. Ini kerana, sosio politik setiap kaum bersifat perkauman. Agen-agen seperti sejarah, pendidikan, media, parti politik dan pertubuhan bukan kerajaan amat kuat mencengkam budaya politik setiap kaum. Akhirnya, lahirlah setiap bangsa yang memperjuangkan kepentingan masing-masing. Bukti-bukti ini diperolehi melalui tinjauan yang dibuat ke atas kajian-kajian sebelum ini. Keadaan tidak banyak berubah sehingga ke hari ini. Kajian ini bertujuan menilai sejauh mana pengaruh agen sosio politik seperti sejarah, institusi keluarga dan pendidikan yang dilalui meninggalkan kesan terhadap hubungan antara kaum. Hasil kajian menunjukkan sosio-politik perkauman melahirkan sentimen perkauman yang tinggi. Integrasi masih lagi samar. Realitinya, sentimen perkauman masih kuat mencengkam budaya politik masyarakat berbilang kaum. Kata Kunci: Integrasi nasional, sosialisasi politik, politik etnik, agenda nasional, perpaduan ABSTRACT Study on integration and unity among races in Malaysia is quite complex. These are due to the facts that the political socialization agents process i.e. history, education, social, economy and politic, are race oriented. Every race fights for their own interest. Most of the past research...
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...978-983-44372-3-7 (pbk.) 1. Islamic religious education--Southeast Asia. 2. Islam--Education--Southeast Asia. I. Kamaruzzaman Bustamam-Ahmad. II. Jory, Patrick. 297.77 First Printed 2011 © 2011 Kamaruzzaman Bustamam-Ahmad & Patrick Jory Publisher: Yayasan Ilmuwan D-0-3A, Setiawangsa Business Suites, Taman Setiawangsa, 54200 Kuala Lumpur, Malaysia. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means – for example, electronic, photocopy, recording – without prior written permission of the publisher. The only exception is brief quotations in printed review. The opinions expressed in this publication is the personal views of the authors, and do not necessary reflect the opinion of the publisher. Layout and cover design: Font: Font size: Printer: Hafizuldin bin Satar Goudy Old Style 11 pt Gemilang Press Sdn Bhd iv ACKNOWLEDGEMENTS T his book grew out of a three-day workshop jointly held by the Regional Studies Program, Walailak University, and the Department of Cross-Cultural and Regional Studies, Copenhagen University, in Nakhon Si Thammarat, southern Thailand, in 2006. The theme of the workshop was, “Voices of Islam in Europe and Southeast Asia”. Its aim was to gather leading scholars in the fields of Islamic Studies from diverse disciplinary backgrounds to discuss contemporary developments in the study of Islam and Muslim societies in...
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...Journal of Islamic Finance, Vol. 3 No. 1 (2014) 013 – 022. IIUM Institute of Islamic Banking and Finance ISSN 2289-2117 (O) / 2289-2109 (P) Priority of Waqf Development among Malaysian Cash Waqf Donors: An AHP Approach Anwar Allah Pitchaya, Ahamed Kameel Mydin Meerab, Muhammad Yusuf Saleemc b a Universiti Sains Malaysia (USM), Malaysia IIUM Institute of Islamic Banking and Finance (IIiBF), International Islamic University Malaysia c International Centre for Education in Islamic Finance (INCEIF), Malaysia Abstract The practise of cash Waqf is increasingly gaining popularity among the Malaysian Muslim. Waqf institutions (SIRCs) are responsible to utilise the collection of cash Waqf to develop relevant projects in order to benefit the society in general. The purpose of this study is to explore the cash Waqf donors’ priority toward what types of development that fulfilled the current need of the society. Hence, to accomplish this purpose; thirty (30) Muslim employees who have contributed cash Waqf were interviewed. This study employs analytical hierarchy process (AHP) analysis to identify the rank of the developments that priorities by donors. The result shows that the cash Waqf contributors prefer to channel their money for Waqf development in the following rank order: (1) education, (2) health, (3) masjid and madrasah, (4) social-care and welfare (5) trade and commerce (6) environment (7) infrastructure and (8) art, culture and heritage. © 2014 IIUM Institute of Islamic Banking...
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...African Journal of Business Management Vol. 5(17), pp. 7335-7341, 4 September, 2011 Available online at http://www.academicjournals.org/AJBM ISSN 1993-8233 ©2011 Academic Journals Full Length Research Paper The students’ degree of preference for residence hall facilities and amenities, study of a developing country Fatemeh Khozaei1*, Ahmad Sanusi Hassan1 and T Ramayah2 1 School of Housing Building and Planning, Universiti Sains, Malaysia. 2 School of management, Universiti Sains, Malaysia. Accepted 15 June, 2011 The main purpose of this study was to explore the degree of university residence hall students’ preferences for some facilities and amenities. With a case study of a developing country, this paper also aimed to determine whether the mean score of these preferences differed significantly with regard to students’ gender, nationality, race and study level. Structured questionnaires were administrated to 850 residence hall students, and 752 questionnaires were usable out of these numbers. The result of the study indicated that free internet access, lockable storage space and mirror inside student’s room, water machine and variety of food in food stall were the 5 most preferred facilities in the residence halls. Additionally, this study highlighted the importance of some specific facilities such as kitchen, laundry monitoring system and 24 h available taxi from students’ perspective. It was found that students had a great interest to these facilities...
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...Introduction Focus Learning is pleased to submit our proposal for 2 days- The Service I.M.A.G.E Training Programme, customer service training for your organization, INTI International University, Nilai Campus. The Service I.M.A.G.E Training Programme is specifically designed to encourage and support a more customer centric workforce especially the frontlines thereby enhancing customer satisfaction and retention within your organization. Our training solution is also designed to complement, integrate and support other customer service initiatives within organisation. After reviewing this proposal, we look forward to a decision to implement the training after agreeing final fees and delivery details. Background Globally, successful customer service orientated company internationally and MNC Company within Malaysia vary from industry, Ritz Carlton (Hotel), Singapore Airline (Airline), Telekom Malaysia (Telecommunication) Rapid KL (Transportation), RHB Baking Group (Banking) etc. Their success stories have been told, retold and analysed in numerous trade and professional literatures. These service winners’ stories contain many success variables; however, they all have one common factor. The all are customer driven; hence they channel their effort and recourse to provide solutions to their customers’ needs and wants. In line with his thinking, rather than proceed at a normal or natural growth rate of the organisation, INTI can accelerate growth and profitability by leveraging...
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...termite attack, corrosion, fungus stain and so on. These building defect can affect the performance and the appearance of the building. Building defect can occur either because of poor design, or low quality workmanship, or because the building was not constructed according to the design, or use of inferior materials. When a building facing defects, the causes of that defect have to identified before any remedial work can be undertaken to remedial it. Therefore, we are required to investigate the building defect of a building. We also have to identify the possible cause of the building defect which occur in that building. We have choose the building of Guest House to make our case study and survey. This building is located at Universiti Sains Malaysia, Pulau Pinang. Guest House is one of the famous hospitality choices for USM visitors, business travellers and tourists due to it good services and strategic location. It is a building that is always visited by many people for the purpose of the stay, so it is very important to kept the building in a good condition as not to give the impression to the guests who come to stay here. BUILDING HISTORY Guesthouse of Kampus Sejahtera USM are located at the North part of the...
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...1.0 Introduction The article When Digital Etiquette Matters is an awareness article from Dr. Termit Kaur Ranjit Singh (senior lecture at the School of Educational Studies at Universiti Sains Malaysia (USM)) who shares with us her perceptions towards teenagers busy chasing their social network lifestyle. These particular groups of people tend to care more about the trending gadgets that available in the market, without thinking wisely about their personal financial savings. Whenever this kind of trend reaches its limit, irresponsible attitudes of teenagers occurs when using technology among others. The author also stated that teenagers nowadays, prefer to socialize by using gadget as a tool rather than having a conversation with the closes person. By having a face-to-face communications, it eliminates ambiguity whenever conversation occurs. 2.0 Summary This article explains about the digital etiquette. Teenagers these days see parents and teachers as people who know very little about using technology, on contrary parents and teachers see students getting out of control with all available technology. Technological misuse and abuse has become a societal problem. The solution is called “Digital Citizenship” where users are taught appropriate technology behavior. A good digital citizen is one who does the right thing when he or she is online. Most people feel uncomfortable talking to others about their digital conduct. Moreover, they have the rights to their own privacy and freedom...
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...Topic Area: Education Title: Does studying abroad provide better opportunities? General Purpose: To persuade Specific Purpose: To persuade my audience that studying abroad provides better opportunities. Central Idea/ Thesis Statement: Studying abroad can provide better opportunities because it can yield academic benefits, provide social and cultural benefits and enhance employment opportunities. Organizational Pattern: Problem-Solution I INTRODUCTION (Problem) A. Attention Getter: Have you ever dreams of studying overseas, mix with other people from the other countries from all over the world? I am sure all of you want to study abroad but don’t have that opportunity. Well, what makes a difference between students studying abroad and students studying at local universities? Nowadays, a difference we can see are employment opportunities for student studying abroad is higher compared to employment opportunities for students from local universities. B. Tie to the audience/reason to listen: Students like us will graduate a few years more, and during that time we will find that it is not easy to seek for a job. Today’s job market for graduating students is extremely competitive. You’re not only competing for jobs with students from your university or your country but you’re competing with students from across the world. C. Credibility Statement: Once students complete their education abroad, they’ll possibly have very high profiled jobs in well known organizations. Based...
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