Pusat Pengajian Perniagaan dan Pengurusan Maritim

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THE ACCOUNTING INFORMATION SYSTEMS ON THE ISLAMIC BANKS OF MALAYSIA
(Universiti Malaysia Terengganu, 2020-01-20) BASHEER ALI JAMAL ALDREIDI
Adoption Of Computerized Accounting Information System (Cais) Among Malaysian SMEs
(Universiti Malaysia Terengganu, 2014) Wan Nur Syahida Binti Wan Ismail
SMEs represent a vital segment of the Malaysian economy. Previous studies had indicated that the adequacy and reliability of an accounting system appears to be important to the survival of SMEs. Today, with efficient computer operations such as the computerized accounting information system (CAIS), an adequate accounting system could be achieved much easier than via the manual method. However, despite having greater access to computer technology than before, the potential of information technology is still underexploited by many SMEs. Furthermore, early CAIS adopters might not have fully utilized the potential of the technology. CAIS is considered important for SMEs to plan, record, trace and report their financial transactions. Hence, using CAIS could well help SMEs to achieve their financial aims
Adoption Of Computerized Accounting Information System (Cais) Among Malaysian Smes
(Universiti Malaysia Terengganu, 2014) Wan Nur Syahida Binti Wan Ismail
SMEs represent a vital segment of the Malaysian economy. Previous studies had indicated that the adequacy and reliability of an accounting system appears to be important to the survival of SMEs. Today, with efficient computer operations such as the computerized accounting information system (CAIS), an adequate accounting system could be achieved much easier than via the manual method. However, despite having greater access to computer technology than before, the potential of information technology is still underexploited by many SMEs. Furthermore, early CAIS adopters might not have fully utilized the potential of the technology. CAIS is considered important for SMEs to plan, record, trace and report their financial transactions.
Adoption of computerized accounting information system (CAIS) among Malaysian smes
(Terengganu: Universiti Malaysia Terengganu, 2014) Wan Nur Syahida Wan Ismail
SMEs represent a vital segment of the Malaysian economy. Previous studies had indicated that the adequacy and reliability of an accounting system appears to be important to the survival of SMEs. Today, with efficient computer operations such as the computerized accounting information system (CAIS), an adequate accounting system could be achieved much easier than via the manual method. However, despite having greater access to computer technology than before, the potential of information technology is still underexploited by many SMEs. Furthermore, early CAIS adopters might not have fully utilized the potential of the technology. CAIS is considered important for SMEs to plan, record, trace and report their financial transactions.
Analysis of nature, extent, and effect of related party transactions :
(Terengganu: Universiti Malaysia Terengganu, 2016-08) Nur Shaida Mohd Adnan
Related Party Transactions (RPTs hereafter) are transactions between a firm and related entities. While RPTs are normal business transactions, abusive RPTs are a significant corporate problem in Asia, including in Malaysia. Abusive RPTs can potentially occur because many RPTs embedded in documentation that is less clear or thorough than the documentation that ordinarily exists in transactions with unrelated parties.
Analysis Of Nature, Extent, And Effect Of Related Party Transactions: Malaysian Evidence
(Universiti Malaysia Terengganu, 2016-08) Nur Shaida Binti Mohd Adnan
Related Party Transactions (RPTs hereafter) are transactions between a firm and related entities. While RPTs are normal business transactions, abusive RPTs are a significant corporate problem in Asia, including in Malaysia. Abusive RPTs can potentially occur because many RPTs embedded in documentation that is less clear or thorough than the documentation that ordinarily exists in transactions with unrelated parties. RPTs are often very complex in nature making it easy for them to escape from the auditors and regulators oversight. Therefore, it is important for users of corporate report to provide with appropriate information regarding RPTs to enable them to understand the rationale and risk of corporate undertakings on RPTs. In order to explore corporate practise involving RPTs in Malaysia, this study puts forward the following research questions : i) What are the types of RPTs commonly taken by public listed firms in Malaysia? (RQ1), ii) What is the extent of disclosure of RPTs in circular? (RQ2), and iii) What are the effects of RPTs on firm value? (RQ3). The sample includes 400 circulars from non- financial companies publicly listed in Malaysia in 2012 and 2013. To answer RQ1 and RQ2, a disclosure index that consists of types of related parties, types of RPTs, procedures for RPTs, amount of RPTs, and rationale of RPTs developed. The index enables develop more comprehensive dataset involving RPTs. This approach is taken to enable users of corporate report to understand the nature of disclosure about RPTs information and their details. The results show that there are variations in the types of RPTs as well as the disclosure of information about RPTs. For RQ3, this study employs the firm value model to test whether the RPTs are associate with market value.
Analyzing The U.S Credit Default Swap (CDS) Markets: Efficiency, Interdependence, Contagion, Causal Flows And Asymmetric Determinants
(Universiti Malaysia Terengganu, 2016-11) Syed Jawad Hussain Shahzad
The Credit Default Swap (CDS) with its unique characteristic to transfer credit risk has gained considerable attention especially after the financial crises of 2007-08. Extant literature has given less focus to CDS and the pivotal research areas such as efficiency, interdependence, contagion, causal-flows between credit and stock markets and determinants of credit markets are relatively untapped.
Anlyzing the U. S. credit default swap (CDS) markets : efficiency, interdependence, contagion, causal flows and asymmetric determinants
(Terengganu: Universiti Malaysia Terengganu, 2016) Syed Jawad Hussain Shahzad
The Credit Default Swap (CDS) with its unique characteristic to transfer credit risk has gained considerable attention especially after the financial crises of 2007-08. Extant literature has given less focus to CDS and the pivotal research areas such as efficiency, interdependence, contagion, causal-flows between credit and stock markets and determinants of credit markets are relatively untapped.
Antecedents Of Burnout And Its Relationship To Internal Audit Quality
(Universiti Malaysia Terengganu, 2017) Mohannad Obeid Al Shbail
Numerous studies in the internal audit literature show that Audit Quality (AQ) can be negatively affected by Dysfunctional Audit Behaviours (DAB), especially Premature Sign-Off (PMSO), which in turn violates professional standards. Pertaining to newly industrialised countries’ context, there are still limited insights on interactive effects of stressors and Job Burnout (JB), Job Satisfaction (JS) on Premature Sign-Off, which in turn influence Internal Audit Quality (IAQ).This study fills the research gap by investigating the mediating effect of Job Burnout and Job Satisfaction on the relationship between stressors in the internal auditors’ Premature Sign-Off, in order to enhancing the explanatory power of stressors on outcome variables. The premise of this investigation is that the internal auditing workplace has been acknowledged as a high stress environment and studies in Job Burnout and dissatisfaction provide support for negative consequences on auditors’ job outcomes. Quality of audit work can be captured by behavioural perspective, therefore this study employed Premature Sign-Off as a mediator between Job Burnout, Job Satisfaction and Internal Audit Quality. This study examined the inter-relationships between nine stressors (ethical tension, role ambiguity, role conflict, role overload, time pressure, considerate and structure leadership, neuroticism and conscientiousness personality) along with Job Burnout, on outcome variables (Job Satisfaction, Premature Sign-Off and Internal Audit Quality).
APPLICATION OF BALANCED SCORECARD AND IMPROVING TRANSPARENCY OF ZAKAT INSTITUTIONS SYSTEM
(Universiti Malaysia Terengganu, 2016-04) NURUL NURHIDAYATIE BINTI MUHAMAD ALI; School of Maritime Business and Management
It is crucial for any organization to measure its performance regardless whether it is a profit or a non-profit organization. Although a non-profit organization gets less pressure from its management board to show its value to the stakeholders, there is still a need to demonstrate the extent to which it is achieving its mission. Thus, it is also crucial for zakat institutions, as a non-profit institution to use performance measurement in order to have control over its performance and to focus its work towards achieving its goals and mission. In fact, the huge responsibility holds by zakat institutions in their religious activities of managing zakat collection adds to the pressure in providing sufficient information to the stakeholders. Thus, the first objective of this study is to investigate the adequacy of transparent reporting by zakat institutions.
Application of balanced scorecard and improving transparency of zakat institutions system
(Terengganu: Universiti Malaysia Terengganu, 2016-04) Nurul Nurhidayatie Muhamad Ali
It is crucial for any organization to measure its performance regardless whether it is a profit or a non-profit organization. Although a non-profit organization gets less pressure from its management board to show its value to the stakeholders, there is still a need to demonstrate the extent to which it is achieving its mission.
Auditor client negotiation strategies,factors and outcomes
(Terengganu: Universiti Malaysia Terengganu, 2014-09) Juhaida Abd Ghani
The quality of financial and justification from the client management
Auditor's perception on earing management in Malaysia
(Terengganu: Universiti Malaysia Terengganu, 2015) Farisha Hamid
Historically, there have been numerous fraud cases involving firms that were caught cheating in the preparation of their financial reports. Highlights of these cases indicate that there are numerous motives behind such fraudulent practices. Review of past fraud cases also suggest that many of these cases were triggered by earnings management constraints which can exist in many different forms.
Auditor-Client Negotiation Strategies, Factors And Outcomes
(Universiti Malaysia Terengganu, 2014-09) Juhaida Bt Abd Ghani
Negotiation between the auditor and client is fundamental to the audit process (Salleh & Stewart, 2012; Gibbins, McCracken & Salterio, 2007). The auditor is responsible for solving the contentious accounting issues during the audit process by obtaining audit evidences and justifications from the client management. Therefore, the quality of financial reporting is depending on the proper resolution of contentious accounting issues through negotiations. When auditors and management discussing major issues that affect financial statement disclosures and the audit report, the auditor’s ability to resist management pressure is very important because it may impair the auditors independence judgement (Kleinman & Palmon, 2003; Goodwin, 2002). Consequently, it is important to understand negotiation strategy preferred by auditors when they negotiate with their clients. Despite the importance of negotiation skills among auditors, the knowledge of the preferred strategy, factors and outcomes of negotiation has been limited. This has motivated the study (i) to examine the negotiation strategies used by auditors in resolving disputes over accounting issues with the client management; (ii) to determine the factor that influences the utilization of the negotiation strategies by auditors; (iii) to determine the outcome of the negotiations through the usage of negotiation strategies.
The Blue Print Of The Management Plan In Securing Thestraits Of Melaka And Singapore From Vessel-Source Marine Pollution
(Universiti Malaysia Terengganu, 2018) Izyan Munirah Binti Mohd Zaideen
The Straits of Melaka and Singapore is among the world busiest shipping lane, making the Straits among of the main arteries of global trade and commerce. Due to its status as important shipping lane used for international navigation, the Straits accommodate an unlimited volume of shipping traffic. High in shipping activities have increased the risks of vessel-source marine pollution to occur. Accidental and operational discharges of hazardous substances from ships have caused serious and extensive damage not only to marine ecosystem, but to human being as well. The impact of the pollution should not be neglected, thus measures to regulate it is urgently needed. To date, in response to the series of pollution that happened in the Straits of Melaka and Singapore, several international instruments have been implemented in a way to mitigate any event of marine pollution by vessel.
Comparative Efficiency, Asymmetric Integration And International Diversification Benefits: Insights From Islamic And Conventional Stock Markets
(Universiti Malaysia Terengganu, 2017-05) Sajid Ali
The demand for the Islamic stock indices has increased as a result of their spectacular growth and less risky characteristics which makes them one of the major innovations in the financial community. Moreover, the Islamic stock indices are gaining the attention of all the investor classes such as Muslims and non-Muslims because the Islamic stock portfolios exhibit different performance than the conventional stock portfolios. However, the comparative efficiency, asymmetric integration and portfolio diversification benefits of the Islamic and conventional counterparts have remained unexplored. Therefore, the objectives of the current thesis are to investigate and compare the efficiency of 12 Islamic and conventional stock markets by employing MultiFractal Detrended Fluctuation Analysis (MF-DFA) on daily stock returns data from January 1, 2003 to December 31, 2014. Further, it uses asymmetric cointegration tests on weekly stock prices to examine the asymmetric long and short term association between the Islamic and conventional stock markets. Finally, various risk and downside risk measures are used to assess the potential reduction in the risk of conventional stock-only portfolio by adding Islamic stock to it.
A Contingency Perspective On Usage And Implications Of Maps And Organizational Performance: Evidence From Jordanian Smes
(Universiti Malaysia Terengganu, 2018) Zaid Abdul Karim Abdulqader Jaradat
The purpose of this study is to investigate the use of Management Accounting Practices (MAPs) and organizational performance in Jordanian Small and Medium Sized Enterprises (SMEs). The calls for additional research using a contingency perspective to improve understanding of MAPs usage in SMEs and the increasing importance of SMEs globally, especially in developing countries has motivated this study. Therefore, among Jordanian SMEs, this study explores MAPs in terms of usage, roles, factors impacting usage extent, their relationship with organizational performance, and their mediating effects on the relationship between influencing factors and organizational performance. A survey study was carried out on a sample comprising of 291 Jordanian SMEs. Information was gathered by providing surveys to the heads of accounting departments and financial managers in SMEs. Data were collected using a questionnaire, and 159 usable questionnaires were received, which gives a 54.6% response rate. Descriptive statistics data analysis was performed using the statistical procedures of SPSS, while hypotheses were tested using PLS-SEM. Data from semi-structured interviews with six Jordanian manufacturing SMEs were analyzed via thematic analysis using NVivo-software.
Corporate Governance, Risk Management, And Corporate Social Responsibility: Evidence From Jordan
(Universiti Malaysia Terengganu, 2017) Yousef Mohammad Said Shahwan
This research was motivated by a number of issues, which include, the increasing numbers of refugees, increased poverty level, the non-availability of natural resources (such as petroleum) in Jordan, and the low level of contribution of the companies to the Jordanian society through Corporate Social Responsibility (CSR). Corporate Social Responsibility is perceived as one of the moral commitments towards stakeholders, whereas moral commitment is an important precaution to avoid the recurrence of the non-financial risk. Corporate Social Responsibility should be managed and its non-practice can be alleviated by having effective Corporate Governance (CG). However, the extant corporate social responsibility's literature focuses more on the relationship between the firms and manager characteristics, and thus, less on the role of Organisation for Economic Co-operation and Development (OECD) code of Corporate Governance and risk management. Therefore, it is imperative to investigate the role of Corporate Governance on Corporate Social Responsibility practice and disclosure and risk management in Jordanian companies
Corporate Governance Mechanisms And Firms’ Debt Financing: Evidence From Oman
(Universiti Malaysia Terengganu, 2016-02) Ahmed Sultan Salmen Bin Sariman
The capital structure decisions are considered to be the most important decisions that a firm’s managers take. The importance of capital structure is reflected through its potential influence on the firms’ ability to fulfil the needs of different stakeholders and also to what extent the source of financing or the combination of sources could lead to increased firm’s value. Many previous studies had only examined the effect of corporate governance on capital structure through a particular characteristic of board structure. However, such separate investigations of an individual characteristic of board of directors ignore the possibility that there are other characteristics which may have complementary effects or that the analysed characteristic is actually a proxy for another characteristic.
Corporate governance mechanisms, ownership structure, and corporate risk disclosure :
(Terengganu: Universiti Malaysia Terengganu, 2015-08) Habtoor, Omer Saeed Ahmed
The rapid changes in business environment make companies more relying on financial instruments and international transactions, which raise the importance of the risk reporting issues. Moreover, the major accounting scandals and corporate collapses of the early 2000’s and the global financial crisis of 2008-2009, have attracted increased attention of the risk disclosure and risk management practices.

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