Bayu Taufiq Possumah

• Ph.D (Islamic Economic)
• Senior Lecturer at Islamic University College of Tazkia

Religion and work are seldom discussed. The two have caused scholars to question the religion’s role with work. This paper reviews research on the integrate between religion and work by examining issues of concept, definition, measurement, and reviewing research that examines the relationship of work and religion with respect to: different times, t...

Diversity and plurality are inherent aspects of human nature determined by the divine will of Allah. Tribal and ethnic diversity allows people to get to know and understand each other's thoughts, culture, and customs instead of arguing and being divided. In the joint effort to develop a prosperous and harmonious country, conflicts should not be mag...

This research examines the concept of Islamic entrepreneurship based on the Prophet Muhammad's business practices and its relevance to the modern business context. Through a systematic literature review method, this research analyses primary and secondary sources on the history of Islamic economics, the biography of Prophet Muhammad, and contempora...

Impact statement This study meticulously investigates the pressing issue of unemployment among educated graduates in Indonesia, offering a comprehensive analysis that spans various provinces and considers the interaction of macroeconomic variables and the effects of the Covid-19 pandemic. The study highlights West Java as having the highest unemplo...

Currently, achieving food security at the macro level of a country is becoming increasingly difficult due topopulation growth, economic factors and climate change affecting food production. In Indonesia, food security hasimproved in 2022–23, but looking further back, its level is still lower than in 2018–20. This is evident from the GlobalFood Secu...

The main purpose of this study is to explore livelihood theory in the works of al-Ghazali and al-Shaybani, presenting it as an alternative to mainstream livelihood conceptions by highlighting its normative impacts on current socioeconomic situations. Through textual evidence, this study demonstrates that both scholars viewed livelihood not merely a...

This research aims to analyze the prohibition on giving wages to foundation organs (founders and trustees) from an Islamic perspective, especially on the principles of justice. This research is included in the type of qualitative descriptive research (non-statistical) using the library research method (literature review) through a juridical-normati...

This research aims to analyze the prohibition on giving wages to foundation organs (founders and trustees) from an Islamic perspective, especially on the principles of justice. This research is included in the type of qualitative descriptive research (non-statistical) using the library research method (literature review) through a juridical-normati...

Foundations play a pivotal role in advancing social causes and managing donations for the betterment of society. In Indonesia, foundation faces significant challenges that undermine their integrity and accountability. This study delves into the multifaceted issues surrounding foundation management and legal compliance in Indonesia. One thing that n...

Purpose-The motivation of the purpose of writing this research is to get the concept of a debt-free business from the thoughts of Taqiyuddīn al-Nabhāni by exploring his book Nizhām al-Iqtishādy fī al-Islām and al-Syakhsiyyah al-Islāmiyyah Juz 2. Design/methodology/approach-The descriptive qualitative method is the methodology of this research with...

To mobilize new sources of capital to achieve the goals stated in the SDGs, blended finance is one of the most important and new approaches to utilizing public funds. In addition, the blended finance model can also be used to attract private investment. In Islam, blended finance is a way of using public capital or Islamic social funds to increase p...

This chapter bridges the concepts of microfinance and Zakat, and proposes a conceptual framework as a potential strategy to solve poverty. This study employs qualitative approach. Specifically, it performs content analysis on related manuscripts, and conducts a structured interview with selected stakeholders of Zakat institutions. The study propose...

The objective of this paper is to analyze the short and long run relationship between Islamic financial development and income inequality in Indonesia over the period of 2000-2020. The study has employed the Auto Regressive Distributed Lag (ARDL) bound testing approach and the Error Correction Mechanism (ECM) to examine the existence of long-run an...

Waqf, as a unique Islamic legacy, has been practiced since the Prophets Muhammad Era. Unfortunately, society’s understanding of waqf is not yet comprehensive and accurate, mainly at the higher education level. The study aims to provide the innovative andragogical formulation for higher education institutions regarding the ‘Kampus Merdeka’ enforceme...

Garbage is a classic and unsolved problem in Indonesia. According to data from the Ministry of Environment and Forestry (KLHK), Indonesia's amount of waste reaches 67.8 million tons consisting of 57% organic, 15% plastic, 11% paper, and 17 other waste. However, a garbage bank has established, even though its role still minimal compared to the City...

The recent studies about the role of Islamic philanthropy in addressing socio-economic problems have been growing and confirming its significant role in overcoming the problem. This is in line with the existence of regulations that support the effectiveness of its role in poverty reduction in Indonesia, such as Law No. 23 of 2011 on Zakat Managemen...

This study describes halal tourism in Muslim minority areas. Halal tourism is an industry currently developing in developed countries, not only in Muslim-majority countries but also in Muslim-minority countries. According to the Global Muslim Travel Index in 2019, Indonesia rose to the top position as a tourist destination. The coronation of Indone...

This research aims to analyze (i) how the productive waqf management strategy carried out by the Yayasan Wakaf Produktif Pengelola Aset Islami Indonesia and (ii) Priority of the benefits, opportunities, costs and risks (BOCR) of the Yayasan's development strategy in managing its productive waqf projects. The respondents in this research consisted o...

Pandemic of COVID-19 has shocked and spread all over the world, including Indonesia. This research was conducted with the aim to lay out the role of Islamic economic and finance policies, as well as to propose a number of solutions which could be offered to solve various problems in time of the COVID-19 pandemic in Indonesia. By using descriptive q...

This study aims to seek the impact of zakat accounting standards (PSAK Shariah No.109) adoption on the financial performance of zakat institutions. This study employed the Difference in Difference (DiD) test and Panel data regression using the data from 5 national scale zakat institutions in Indonesia from 2006 to 2019. This study found a differenc...

PK policies in Bogor Regency, to analyze the role of BAZNAS and its potential and to analyze the synergy between local government policies and BAZNAS in the PPK Program. This qualitative research uses the analysis method "AIM" (Analysis Interactive Model), namely: collection, reduction, presentation of data, and drawing conclusions (verification) w...

Islamic financial planning is a making process of financial planning in prudence to make it compatible with Islamic law in order to achieve the level of Al-Falah, that is the blessing of dunya and the salvation of akhira. Yet, with the importance of Islamic financial planning, the individuals who apply the Islamic financial planning in managing the...

This study aims to examine the influence of accounting standards (SAFS Shariah No.109) for zakat on the financial performance of zakat institutions. This study has employed Difference in Difference (DiD) test and Panel data regression in order to achieve the objective of study. This study found that there is a difference in zakat institution perfor...

This chapter bridges the concepts of microfinance and Zakat, and proposes a conceptual framework as a potential strategy to solve poverty. This study employs qualitative approach. Specifically, it performs content analysis on related manuscripts, and conducts a structured interview with selected stakeholders of Zakat institutions. The study propose...

Unsustainable consumption promotes discouraging patterns of consumption with negative impacts on society. It also contributes to inequalities and poverty. Unsustainable patterns of production and consumption undermine development goals in terms of inefficiency and overconsumption. This research explores the level of sustainable consumption of Malay...

At the end of 2020, global Waqf surpassed at least two phases in its development process — revival and professional. The revival phase is where Waqf assets are used more to develop empowered societies. For example, data from the Community Supervisory Division of the Indonesia Religion Affairs Ministry shows that Waqf assets in Indonesia, especially...

We present a new model to identify and prioritize factors affecting small and medium enterprises (SMEs) investment intentions by integrating existing models. Structured questionnaire is used to sample respondents from the Ghanaian SMEs between 2017 and 2018. Data analyses have been conducted using variance-based Smart Partial Least Square (SmartPLS...

This paper investigates the impact of financing contracts on Net Profit Margin (NPM) of the Islamic banks. Focussing on two financing contracts of Bai' Bithaman Ajil (BBA) and Al-Ijarah Thumma Al-Bai' (AITAB), the paper employs static panel data of Malaysian banks over 2008 to 2018. Controlling for bank and market-specific factors, the results indi...

This study aims to investigate the perceptions of Indonesian students in Medina, the Kingdom of Saudi Arabia about bank interest and Islamic banks usage. By using questionnaires data collection method and purposive sampling technique, 40 students have been interviewed online in this study. The data is then analyzed by descriptive percentage. This s...

This research aims to analysis some issues related to the Islamic economic and financial practices in Indonesia. This research used a descriptive-qualitative approach with content analytical, library research and critical study method. This research found some critical points Sharia financial institutions were more precisely than those called "Bank...

This research aimed to review and highlight some issues related to Islamic economic and finance practices in Indonesia. This research used qualitative-descriptive approach with content analysis, library research and critical studies method. This research found some critical points on islamic economic and finance practices in Indonesia, such as (i)...

The study aims to rediscover the original source (Al Qur'an) of Islamic economic theory in context of the influence of mainstream theories on contemporary Islamic economics studies. This study reveals the original axiomatic foundations of the Islamic system with defined characteristics and features as the source of Qur'anomic or economic theory. Mo...

This study attempts to examine the dynamic relationship between CO2 emissions, Islamic financial development, and economic growth, with Environmental Kuznets Curve (EKC) approach in Indonesia over the 2000-2018 period. By using ARDL and ECM testing to examine the existence of long-run and short-run relationship between variables, we found that no E...

Penelitian ini dilakukan dengan tujuan untuk memamparkan beberapa solusi kebijakan ekonomi dan keuangan Islam yang dapat ditawarkan dalam menghadapi pandemi Covid-19 di Indonesia. Penelitian ini menggunakan metode pendekatan kualitatif deskriptif dengan teknik content analysis (analisis isi) dan riset kepustakaan (library research). Hasil penelitia...

There is the need to reexamine the nexus between industry forces and investment behavior due to mixed and ambiguous results in most previous studies. The purpose of this study is to investigate how the antecedents of industry forces affect investment behavior of Small and medium enterprises (SMEs) in Ghana’s downstream oil and gas sector. The SMEs...

The objective of this research is to investigate the impact of Islamic banking credits on Saudi Arabia’s economic growth during the period 1990-2015. The results showed that the relationship between the variables in the long and short-term is significant. The results also indicated a significant impact of Islamic banking credits on Saudi Arabia’s e...

This research was conducted to analyze the influence and correlation of interest rates as one form of the implementation of usury practices on inflation and poverty in Indonesia. This study uses secondary data from the publication of the Central Statistics Agency (BPS) and Bank Indonesia for the period 2005-2018. This study uses Simple Linear Regre...

Purposes: In the social sciences, economics is one of the most influential and prestigious disciplines. Mainstream economics typically view economic agent as amoral, entirely self-interested, unrealistic and has damaging effects. In the last few decades, while remaining a powerful discipline, economics has narrowed in scope. Consequently, to reinvi...

The purpose of this study is to propose an appropriate governance model to deal with corruption. This study reveals the indicators, from where and how corruption will be resisted. By using data governance and corruption control as well as the corruption perception index from WGI and TII in 2008-2018, this study proposed a quantitative approach to s...

We report new evidence on Small and Medium Enterprises’ (SMEs’) internal resources, i.e investment capital, business stability, customer size, type of ownership, legal status, industrial structure and location on investment decisions in the Ghanaian oil and gas sector between 2016 and 2017. Overall, we find that SMEs of larger business size, with l...

During three years of the implementation of the UN Sustainable Development Goals (SDGs) in Indonesia, according to the International NGO Forum on Indonesian Development (INFID) report, citizens’ perceptions of socioeconomic inequality were still high. The INFID’s survey in 2017 in 34 provinces concluded that the inequality index increased from 5.6%...

This paper aims at calculating and analyzing the Index of Syariah Financial Inclusion (ISFI) during the period of 2015-2018 and its correlation with poverty level in Indonesia. Using the secondary data of 33 provinces in Indonesia from Badan Pusat Statistik (BPS), Bank Indonesia and Otoritas Jasa Keuangan (OJK) and Index of Financial Inclusion (IFI...

The Muslim population of Indonesia in 2010 reached 207 million, while the number of poor people reached 27,76 million. On the other hand, Indonesia is prone to natural disaster. By 2015 there are 16,830 villages hit by floods, 3,827 villages experiencing earthquakes, and 7,861 villages experiencing landslides. It is important for Indonesian people...

The study aims to examine the financing profitability optimization as recorded by Sharia Business Unit of Regional Development Banks (RDBs) in Indonesia. The profitability measured by Net Operating Margin (NOM) and predicted variables were tested with the ratio of Operational Cost to Operational Income (BOPO), Non-Performing Financing (NPF) and Pro...

This research is motivated to study the phenomenon of the financial health of state-owned enterprises (SOEs) who are healthy but still dependent on government subsidies. Based on these phenomena, the aim of this study is to determine the factors that affect the company’s financial health. In order to achieve this aim, the present research will empl...

The study was intended to investigate three predicted variables that is believed as an effective strategy to leverage financing disbursement. Those variables are bank size, risk repayment, and efficient. Three regression tests conducted were common effect, fixed effect and random effect. Of three regressions analysis conducted, three statistical re...

The aim of this study was to examine the effect of financial distress, rewards and company performance using return on assets (ROA), managerial ownership, ownership concentration, directors' composition and leverage on directors' remuneration with company size, leverage and company age as control variables. The study population comprised manufactur...

The aim of this study was to examine the effect of financial distress, rewards and company performance using return on assets (ROA), managerial ownership, ownership concentration, directors’ composition and leverage on directors’ remuneration with company size, leverage and company age as control variables. The study population comprised manufactur...

This study aims to describe the implications of socio-economic change caused by tourism development and to explore the relationship between society and tourism from a sociological perspective. By using a qualitative approach with a case study research design, this study analyses data that was obtained through observation, documentation, and intervi...

The tourism industry development sustainability is represented in how the all resources managed in such a manner to fulfill the requirement of economics, social and environmental towards integrated social cultural systems. Stakeholder approach is one way to achieve the sustainability industry development. It is an approach that emphasizing role and...

This study examined the effect of institutional support in managerial capacity building on marketing orientation and Small and Medium Enterprises (SME) growth. The study employed positivist research paradigm which necessitated the use of survey method. The study sample consisted of 147 participants across the Ghanaian SMEs sector. The study conterm...

This study sought to ascertain critical determinants of Islamic Banking (IB) adoption among different religious groups. The study draws on from the Theory of Planned Behaviour, Diffusion of Innovation, Theory of Reasoned Action and Technology Acceptance Model on IB adoption. The study employed a quantitative research paradigm to study 600 individua...

In mainstream economics, distribution concerns to who gets what. "Who" refers to the personal distribution of income among individuals or the functional distribution of income among suppliers of productive factors. Also mainly concerned with the factors which affect the wealth of nations. Issues of justice, elimination of poverty and deprivation ar...

The level of public literacy of financial services is still relatively low in Indonesia, according to the Indonesian Financial Services Authority based on its data for 2016. Financial literacy in Indonesia on a national scale only reached 29.7% with students accounting for only 23.4%, not in line with the financial inclusion that increased to 67.8%...

This study investigates the determinants of Net Profit Margin (NPM) in Malaysia's Islamic banking system for the period of 2011-2015 by using static panel data analysis. In Malaysia, conventional banks through its Islamic subsidiary banks are dominating the Islamic banking system in terms of total assets, total loans and total deposits. Therefore t...

Policy environment particularly local content legislatures in most emerging economies where oil and gas are produced have become major development agenda of host countries and stakeholders alike. Apparently, efforts are made to enact local content legislature as a means of optimizing oil and gas benefits. Per contra, mixed results had been ascertai...

This study evaluates the efficiency of Indonesian Zakat Institutions (IZI), including technical, pure technical and scale efficiencies using a production approach. This study also examines the sources of inefficiency. By employing the Data Envelopment Analysis (DEA) technique, this study proposes a solution to improving the efficiency of IZI. The i...

Policy environment particularly local content legislatures in most emerging economies where oil and gas are produced have become major development agenda of host countries and stakeholders alike. Apparently, efforts are made to enact local content legislature as a means of optimizing oil and gas benefits. Per contra, mixed results had been ascertai...

This study investigated dimensions of SME’s constraints and decisions to Invest in the Ghanaian Oil and Gas Sector. Using a binominal regression model we analyzed primary data from 497 local SMEs. The study found that SMEs with inadequate capital, had high level of competition, had high corruption perception, lacked policy awareness, lacked adequa...

This study evaluates the efficiency of Indonesian Zakat Institutions (IZI), including technical, pure technical and scale efficiencies using a production approach. This study also examines the sources of inefficiency. By employing the Data Envelopment Analysis (DEA) technique, this study proposes a solution to improving the efficiency of IZI. The i...

This study aims to evaluate the characteristics of zakat institution and proposes the adoption of International Financial Reporting Standard (IFRS) since it has developed and provides various product i.e zakat for productive purpose. This is important, considering that one of the measurement of accountability and transparency of an institution is p...

Consumerism phenomenon has been noticed from various points of view, such culture, psychology, and sociology but rarely linked to personal finance using Islamic wealth management approach. The aims of this study are to understand the causes and impacts of consumerism on personal finance and find the solution to this problem by using Islamic wealth...

There is the need to integrate SMEs into the high-value Oil and Gas Sector to enhance socio-economic development of Ghana particularly Job creation and Gross Domestic Product (GDP) growth. This study examined the impact of external business environment on SMEs willingness to invest in the Ghanaian oil and Gas Sector. Using binomial logistic regress...

Buku "BANK WAKAF Apa dan Bagaimana" ini pada dasarnya bukan suatu yang betul-betul baru, namun setidaknya kami ingin mengingatkan bahwa masih begitu banyak dan luas potensi umat yang bisa kita manfaatkan tapi sampai kini belum termaksimalkan. Kami sadar bahwa apa yang ada dalam buku ini mungkin masih mentah dan masih perlu banyak eksplorasi, sekali...

On the development of microfinance institutions, fintech will stimulate the revival of easy-to-use commerce and online business and change the complexities in how the market operates. Technological advances have encouraged innovative financing and market-based financing solutions that allow for more financial democratization for small businesses an...

The community based Local knowledge, basically is an adaptation strategies that arise from within the community itself in fixing socially problem related to the life of society itself. Since local knowledge is the result of interaction between the community and the environment, it is needed to help the community living independently. Hence the loca...

in developing countries face an unprecedented challenge to cut annual management budget without compromising the services quality. Local government top management has been pressured by politicians and public to cut costs but keep up high level quality services. Therefore this study has been analysed the use of green management practise among local...

This study aims to explain the influence of leadership on employee job satisfaction. The analysis was performed using Structural Equation Modeling (SEM) with alpha 5% to test the significance of research variables. Data obtained from permanent employees of PT KIMA are determined as samples based on cluster random sampling technique. Data collection...

The Muslim population of Indonesia in 2010 reached 207 million, while the number of poor people reached 27,76 million. On the other hand, Indonesia is prone to natural disaster. By 2015 there are 16,830 villages hit by floods, 3,827 villages experiencing earthquakes, and 7,861 villages experiencing landslides. It is important for Indonesian people...

Islamic Waqif has an important role as one of the instruments in the economic empowerment of the people. In history, awqf played an important role in the development of social, economic and cultural life of the people. Both laws and regulations in the form of Law No. 41 of 2004 and Government Regulation No.42 of 2006 regulating the interests of wor...

With 7 percent economic growth over the next two decades, China predicted will overtake the United States as a world economic superpower in 2020. Indonesia and Malaysia as the two Serumpun countries since 2006 has been tied to the CAFTA agreement with China and other ASEAN countries. The rapid economic growth of China will bring major impacts on ec...

The aim of the research is to provide an overview of green attitudes elements of local people towards Municipal Solid Waste Collection (MSWC) performance in the city of Manjung and Kerian Town Area in Perak, Malaysia. The main current challenges were discussed with focus on MSWC performance and public awareness on green attitude. The secondary data...

This study attempts to determine the factors of flooding in Kelantan’s, especially in areas near the Kelantan River, Galas River and Lebir River. By using the OLS estimator on the primary data in 2014, a total of 400 questionnaires were distributed among heads of household, and owner of business premises in the district of Manek Urai, Dabong, Tanah...

On the 26th July 2017, the Indonesian government established the Hajj Fund Management Agency or Badan Pengelola Keuangan Haji (BPKH) in order to utilize the Indonesian Hajj fund by investing it in national infrastructure development

The AEC is an economic integration between ASEAN countries with the creation of a free market generally in the context of capital, goods and services and labor. The AEC opens the gate for all countries to invest and have better mutual cooperation. Indonesia experienced a big leap from 50 to 37 in the World Economic Forum (WEF) competitiveness ranki...

The AEC is an economic integration between ASEAN countries with the creation of a free market generally in the context of capital, goods and services and labor. The AEC opens the gate for all countries to invest and have better mutual cooperation. Indonesia experienced a big leap from 50 to 37 in the World economic Forum (WEF) competitiveness ranki...

This study investigates contemporary mainstream economic system, does Islamic Economics taking advantage of the shortfall of the system outlined above based on Tawhidical approach? By using descriptive qualitative method this paper proposed the appropriate of Islamic economics theorize that the Islamic system provide the ideal form of a socio-econo...

Social security systems traditionally serve a dual purpose: they maintain acquired living standards in the event of the materialization of social risks and combat poverty by guaranteeing adequate minimum income. In this paper we consider Zakat as an important mechanism that strengthens the economy of the entire society by providing Had kifayah as a...

Social security systems traditionally serve a dual purpose: they maintain acquired living standards in the event of the materialization of social risks and combat poverty by guaranteeing adequate minimum income. In this paper we consider Zakat as an important mechanism that strengthens the economy of the entire society by providing Had kifayah as a...

Nowadays the issue of sustainable development are being discussed seriously around the world. This is because to ensure that the need for the future generation is not neglected during the process development of economics. Therefore, this paper attempts to re-look the role of Islamic's element in the sustainable development. This paper using qualita...

Today global economic system practiced is commonly derived from Western thought and civilization. A lot of research has shown that this modern economic system unsuccessful in achieving economic goals, moreover this system produce a negative effect as causes of various economic problems, such as crisis, inequality distribution, poverty, and war in v...

As early as 1980, the Malaysian federal government’s spending on education, was the highest in East Asia and higher than the OECD average of 3.4% of GDP. This demonstrates that the Malaysian Government has big expenses from educational sector and respectively is amenability for Malaysian economic budget. In other side Waqf in Malaysia is one of lar...

As early as 1980, the Malaysianfederal government’s spending on education, was the highest in East Asia andhigher than the OECD average of 3.4% of GDP. This demonstrates that theMalaysian Government has big expenses from educational sector and respectivelyis amenability for Malaysian economic budget. In other side Waqf in Malaysia isone of large fi...

The idea in establishing the ASEAN Economic Community (AEC) in 2015 began with the desire of ASEAN countries to establish ASEAN as a solid regional economy and a strong international economic area. ASEAN leaders’ agreement was established on four pillars: (i) a single market and production base, (ii) a highly competitive economic region, (iii) an e...

Islam telah memberikan tuntunan kepada manusia agar mengkonsumsi dan menggunakan sesuatu yang halal dan terbaik (thayyib). Halal bermakna sesuatu yang boleh untuk dilakukan, digunakan atau dikonsumsi menurut hukum Islam. Oleh karenanya artikel ini mencoba menganalisis hubung kait antara prinsip Halal dengan preferensi tingkah laku pengguna dengan m...

Moral education has becoming an increasingly popular topic in the fields of psychology and education. It is in line with contemporary one of the greatest problem that has confronted human society is a moral problem. Our society is full of depravity, irresponsibility, and dishonesty. While not all of these social concerns are moral in nature, moreov...

The Assesment of Inclusiveness Principle of Malaysian New Economic Model: Maqashid Syar'iyyah Perspective. Objective of this article is to assess how far the principles of inclusiveness in the Economic New Model in Malaysia can fulfil the needs of maqasid syar'iyyah. The assessment is conducted through the key concepts and strategic measures of the...

Objective of this article is to assess how far the principles of inclusiveness in the Economic New Model in Malaysia can fulfil the needs of maqasid syar’iyyah. The assessment is conducted through the key concepts and strategic measures of the principles of inclusiveness. This study is a qualitative which descriptive and analytical approach is used...

The study reports a research which was conducted on 640 respondents of Malaysian society to know their perception on the relation between science and religion. The study was conducted throughout the country of Malaysia involving male and female respondents from the age of 20 to 50 years from various ethnics and religious backgrounds. The study was...

The paper reports and discusses a study which was conducted on 490 Muslim respondents from the young generation between the ages 18 to 40 years. The study aimed to identify the popularity of the Islamic banking system among the students of the National University of Malaysia, and the role of Islamic education in promoting the Islamic banking system...

This study reports the findings of a research involving 400 respondents from all over the country to investigate the effect of industrialization, modernization and urbanization to social cohesion of the Muslim society in Malaysia. The respondents were drawn from all segments of the society, male and female from the age of 16 to 60 years old. Every...

ABSTRAK Artikel ini akan menjelaskan konsep teoretikal tadbir urus dalam koperasi di Malaysia. Kami menjurus kepada membangunkan ciri-ciri tadbir urus di kalangan lembaga pengarah dalam koperasi. Penilaian teoretikal ciri-ciri tadbir urus berdasarkan Kod Tadbir Urus Korporat Malaysia (Malaysian Code On Corporte Governance), Index Tadbir Urus Korpor...