Norfaiezah Sawandi

Universiti Utara Malaysia | UUM · Tunku Puteri Intan Safinaz School of Accountancy (TISSA-UUM)

Abstrak. Zon Sempadan Ekonomi Khas (ZSEK) ini telah dirancang sejak tahun 2013 tetapi pada tahun 2018 kerajaan secara rasmi melaksanakan projek ini secara lebih agresif meliputi pembangunan hartanah keluasan 1,780 hektar di Bukit Kayu Hitam, Kedah. Pembangunan ZSEK ini sudah tentu akan memberi kesan limpahan kepada kawasan sekitar. Pertambahan akti...

Purpose This study aims to identify the inputs from zakat administrators and experts needed for more efficient and effective zakat revenue generation. Design/methodology/approach Face-to-face interviews with zakat executives, administrators and experts are conducted to collect data. Findings The findings show three components of input required in...

Abstrak. Penularan wabak COVID19 telah memberi banyak kesan kepada kehidupan manusia. Perintah kawalan pergerakan bagi mengekang penularan wabak ini menjejaskan aktiviti sosiekonomi masyarakat setempat. Wabak ini telah menjejaskan pendapatan pengguna dan impak terbesar adalah peningkatan kepada kadar kemiskinan. Pengurangan pendapatan telah mengura...

Purpose This study aims to explore changes in working capital management (WCM) practices in response to economic downturns, especially during the coronavirus pandemic. Design/methodology/approach This study adopts an interpretative approach. This paper used semi-structured interviews with 2 finance directors and 13 top managers for data collection...

This study examines the practice and inancial reporting requirements of the State Islamic Religious Councils (SIRCs) of ive states in Malaysia using a case study approach. Two data collection methods are used, namely document review and semi-structured interviews. Review of the SIRCs’ annual reports for the inancial years 2016 and 2017 is made by c...

Purpose The purpose of this paper is to discuss the roles of Zakat, Sadaqah and Qardhul Hassan within the context of the existing literature as major Islamic financial instruments for enhancing socio-economic justice amongst Muslims haves and have-nots as these enhance financial inclusion in Nigeria. Design/methodology/approach The discussion in t...

There are 11 chapters in the FAR I course and this book focus on the essential 10 chapters. Each chapter contains learning objectives, an introduction, comprehensive discussion, summary and accompanied by practical and comprehensive illustrations with suggested solutions. To facilitate students understanding, a comprehensive set of revision questio...

Waqf plays a vital role in driving the socio-economy of the Muslim community because waqf assets are for the benefit of society. This study aims to examine the accounting practices for waqf at the State Islamic Religious Council (SIRC) of five states in Malaysia, focusing on the recognition of waqf-related income. To this end, a review of the SIRC’...

The objective of the study is to explore and examine the forms and means employed by one zakat institution in Malaysia in discharging its accountability to the stakeholders. Case study approach was used in the study involving the use of both of primary and secondary data. The primary data was gathered via the face to face in-depth interviews that w...

This paper examines the practice of accounting and disclosure of zakat income and distribution by Zakat institutions in Malaysia. Zakat institutions or State Islamic Religious Councils (MAIN) are the subjects of this study. Data are gathered from two sources – the 2016 annual reports of the institutions, and interviews with their accountants or fin...

This paper examines the level of financial literacy among Malaysian households in terms of financial knowledge in managing their income and debt, financial planning and the elements of financial management. In terms of data collection, questionnaires were distributed to households in Peninsular Malaysia (Kedah, Pulau Pinang, Perak, Selangor, Johor,...

This paper reassesses the relationship between working capital management (WCM) and firm performance in the Nigerian context. The study is motivated by the limited insights available on the impacts of WCM on firm performance in the country. To date, most studies from Nigeria have been largely descriptive and focused on a small sample size that is n...

As CEO turnover occurs, the company may select an insider or outsider as a successor. This study attempts to ascertain whether firm performance, female directors, board religiosity and blockholder ownership influence the decision to appoint an internal or external candidate. Results from logistic regression analysis on 72 succession events over a f...

This book is specifically designed for students enrolled in FAR II course. The objective of this book is to assist students to understand the contents of the course by focusing on the Standards and its application in reporting companies' financial statements. This book has been arranged according to the syllabus that consistent with the Halatuju 3...

This study examines the relationship between working capital management (WCM) and firm performance during and after the financial crisis of 2007-2008 in Nigeria. During the crisis, lending conditions were deeply affected, and financing operations became challenging for firms. Although research findings on the causes and effects of the crisis on the...

This study examines the relationship between working capital management (WCM) and firm performance during and after the financial crisis of 2007-2008 in Nigeria. During the crisis, lending conditions were deeply affected, and financing operations became challenging for firms. Although research findings on the causes and effects of the crisis on the...

This paper, by employing Robert's (2003) framework of CSR, aims to assess organizations' CSR initiative particularly the voluntary education initiative of two case organisations. The case organisations, FGU group and PSU group, are among the main players in Malaysian unit trust industry. The case evidence was primarily constructed from three main s...

This paper attempts to examine the effect of ownership structures, corporate performance and board political connectedness on CEO selection. The sample of the study is all Nigerian non-financial firms from the year 2011 to 2015 consisting of 72 CEO selection events. This study uses logistic regression analysis to provide evidence that firms dominat...

This study aims to examine the acceptance level of GST and impacts of GST after its implementation in Malaysia. A survey approach was employed whereby questionnaire forms were randomly distributed in one state in Malaysia, Kedah. The total respondents of the study is 822. The data of the study was analysed descriptively. The evidence indicates majo...

Malaysia, like any other Muslim country, considers the zakat institutions as one of the important contributors to economic development and society in the country. However, there are unresolved issues surrounding zakat institution. Among them is the issue of the inefficiency of the institutions in managing zakat collections. Thus, the purpose of thi...

This study aims to explore and examine the practices and mechanisms of accountability of zakat institutions in Malaysia. This study employed a case study approach whereby one Malaysian zakat institution in the Klang Valley, Zakat Institution AA, had agreed to participate as the case organization. The study used both primary and secondary data. The...

This study examines whether audit firm size and ownership concentration differ between firm that disclose asset impairment information separately and firms that combine the disclosure with depreciation. We use data from Malaysian public listed companies that disclose asset impairment information in 2013. Based on sample of 298 firm observations thi...

This study aims to explore and examine the practices and mechanisms of accountability of zakat institutions in Malaysia. This study employed a case study approach whereby one Malaysian zakat institution in the Klang Valley, Zakat Institution AA, had agreed to participate as the case organization. The study used both primary and secondary data. The...

This book is written with readers interest in our mind to have a basic knowledge on accounting. It outlines clearly the fundamental principles of the accounting in the most non accounting basic user friendly manner.The book is structured into 11 chapters which cover the main topics in the basic accounting course syllabus. The content is presented i...

Optimal investment in working capital is vital to provide liquidity and enhance firm performance. This paper seeks to determine the quadratic relationship between working capital management (WCM) and firm performance. Also, this paper examines the effect of deviation from optimal WCM on firm performance. Therefore, the study uses a sample of 75 non...

This study analyses the corporate governance structure and performance of Malaysian public university holdings companies from 2010 to 2014. The sample comprises eight public university holding companies. Data was gathered by using three methods; survey, semi- structured interview, and documentation review. The board structure and board sub-committe...

This study examines the influence of board characteristics and corporate performance on CEO turnover decisions using a sample of 144 firms from non-financial companies listed on the Nigerian Stock exchange between the periods of 2011 to 2015. The study adopts agency and resource dependency theories to support its objectives and applies a logistic r...

This paper evaluates investments in Working Capital Management (WCM) during and after the financial crisis of 2007-2008 to examine the effect of financial crisis on WCM and the performance of firms in Nigeria. It argues that, during the financial crisis, investment in WCM became vulnerable due to liquidity issues compared to the period after the fi...

This paper discusses how management control systems is used to control performance in local government owned companies in Indonesia.

This paper explores how social clubs such as Rotary Club participates in community development areas. Qualitative research that uses ethnography approach was adopted.

The success of zakat institutions in managing the affairs of the zakat fund cannot be denied. Zakat collection has been increased substantially every year. However, one issue that is still being debated is the issue of zakat fund surplus. The purpose of this paper is to discuss two key points. First, to identify whether zakat fund surplus exists or...

Peningkatan kos sara hidup dan isu cukai barangan dan perkhidmatan (GST) sering dikaitkan bersama sejak kebelakangan ini. GST bukan sahaja dilaksanakan di Malaysia malah cukai ini telah pun dilaksanakan di 146 buah negara termasuk Thailand, Indonesia dan Singapura. Justeru itu, kajian ini dijalankan bertujuan untuk melihat faktor kebimbangan masyar...

Kebimbangan masyarakat terhadap perlaksanaan GST menimbulkan pelbagai implikasi terutama keberkesanan dan tahap keberkesanan system tersebut. Kebimbang ini telah mempengaruhi dan membentuk persepsi masyarakat terhadap perlaksanaan GST serta sokongan mereka ke atas perlaksanaan sistem GST dan juga kerajaan. Masyarakat sebelum ini telah pun lama terb...

ABSTRAK Kertas kerja ini bertujuan untuk melihat secara lebih menyeluruh penerimaan atau penolakan masyarakat terhadap cadangan kerajaan untuk melaksanakan Cukai Barangan dan Perkhidmatan (GST) berdasarkan faktor demografi. Kajian ini telah dilaksanakan menggunakan kaedah tinjauan (survey) dengan menggunakan borang soal selidik sebagai instrument b...

Abstrak Kajian ini bertujuan mengenalpasti persepsi masyarakat terhadap keputusan kerajaan melaksanakan GST serta menentukan faktor-faktor penerimaan atau penolakan masyarakat terhadap cadangan kerajaan untuk melaksanakan GST tersebut. Seramai 5,342 responden yang terdiri daripada isi rumah bandar dan luar bandar seluruh Malaysia telah dipilih meng...

This paper, which is conceptual in nature, discusses the moderating effects of the relationship between several factors that may affect the acceptance of Qardhul Hassan financing (QHF) in Nigeria. The proposed variables under examination are attitude towards QHF, knowledge of QHF, perceived benefits, perceived government support and religious oblig...

The success of zakat institutions in managing the affairs of the zakat fund cannot be denied. Zakat collection has been increased substantially every year. However,one issue that is still being debated is the issue of zakat fund surplus. The purpose of this paper is to discuss two key points. First,to identify whether zakat fund surplus exists or n...

The issue of surplus of zakat funds (tawaqquf) that are not allocated to eligible recipients has been debated among the public, academics and zakat institutions but few study have been carried out to examine the issue empirically. Therefore, the main objectives of this study are; first, to identify factors that lead to zakat surplus (tawaqquf); and...

This paper aims to explore and identify factor(s) that motivate four case organizations to carry out financial education initiative voluntarily in Malaysia unit trust industry. The case evidence was primarily constructed from three main sources, semi-structured interviews, documentary review and observation. Evidence suggests that the case organiza...

This paper aims to assess CSR initiative, particularly the voluntary education initiative, and CSR reports of two case organisations. The author applies case study approach. The case evidence is primarily constructed from three main sources, in-depth interviews, documentary review, and observation. The case organisations, FGU group, and PSU group a...

Pengumuman kerajaan untuk melaksanakan cukai barangan dan perkhidmatan (GST) bagi menggantikan cukai jualan dan perkhidmatan (SST) mulai April 2015 telah membangkitkan keresahan dalam kalangan masyarakat. Pelbagai sumber maklumat yang diterima dari media cetak dan media eletronik telah meningkatkan lagi keresahan masyarakat, terutama persepsi y...

The purpose of this paper is to provide a discussion on the Islamic accountability in the zakat funds management. The in-depth understanding over the accountability system and practices of zakat institutions may assist to identify the underlying factors that lead to inefficiency in zakat distribution. The article is primarily theoretical and concep...

The purpose of this paper is to provide discussion on competing but overlapping theorization of accountability with primary focus given to downward accountability. In this paper the conception of downward accountability is extended via development of an ‘idealised’ downward accountability model. The paper is primarily theoretical and conceptual, ex...

This study emphasizes on 37 PN4 companies that has announced and submitted investigative audit report to the Securities Commission on causes of financial distress. This setting has been chosen as it provides direct evidence on the possible causes of financial distress. An analysis carried out on the sample reveals four primary financial factors tha...

In a very competitive global market, mobile telecommunication companies must strive to portray a picture of themselves as highly socially responsible companies. Active involvement in socially beneficial programs provides extra advantages to the company. This study examines the concentration of CSR activities of mobile telecommunication companies in...

In a very competitive global market, mobile telecommunication companies must strive to portray a picture of themselves as highly socially responsible companies. Active involvement in socially beneficial programs provides extra advantages to the company. This study examines the concentration of CSR activities of mobile telecommunication companies in...

This book discusses on personal financial management all levels of readers. It cover topics including understanding individual pattern of income and expenses, how to plan your individual and family budget from the day you start working to your retirement plan. This book include simple examples and explanation considering the readers who are lack of...