Siti Fariha Muhamad

• Doctor of Philosophy
• Lecturer at University of Malaysia Kelantan

The governance and reporting system of waqf institutions in Malaysia must be given serious attention and updated in line with technological advances and changing trends in global accounting reporting practices. The purpose of this study is to emphasise the Malaysian waqf industry in light of the investigation as to how integrated reporting and waqf...

Purpose This conceptual paper aims to delineate a comprehensive blueprint for the integration of environmental, social and governance (ESG) principles within the framework of Takaful operations, guided by the principles of Maqasid al-Shariah. The primary purpose is to establish a robust foundation for the sustainable transformation of Takaful, alig...

This study investigated the impact of digital entrepreneurship in the food delivery industry on customer satisfaction through the functional and technical quality of food delivery mobile applications. Customer satisfaction is a critical component in quality management, and it is crucial to identify the needs and expectations of various customer seg...

Article History Keywords Corporate governance Corporate social responsibility disclosure Islamic banking Shari'ah supervisory board. This research examines the factors influencing the performance of Islamic banks in Southeast Asia (SEA) and the Gulf Cooperation Council (GCC) regions. It focuses on three key areas: corporate governance (CG), Shari'a...

Logistic business deals with a variety of entities from both the external and internal corporate environments. These entities, known as actors, must be linked to one another to form a complete transaction and determine the business’s success. This study is based on an explanation of a network of actors who are connected and play different roles in...

Actor network theory is a prominent theory on establishing connection between actors in a whole process. In this study, the application of the theory examines and establishes the connection between six actors that consist of human and nonhuman actors. Human actors are mainly the customers and wholesale operators, while nonhuman actors consist of di...

Family business is not consistently defined in the literature. A family business forms as a unique enterprise identity which not only focus on the capital and money management but extend to a cultural, social and symbolic management. This article provides a review of key literature in the field of noncultural theorisations of capital, value of capi...

Shariah auditor plays an important check and balance mechanism in the Shariah governance system of Islamic banks. However, previous studies confirm that the Shariah audit framework is yet to be developed. Therefore, the current Shariah audit practice heavily relies on the conventional audit system and general Shariah governance policy. This chapter...

This study aims to identify customers’ behaviors, ease of use, and customer satisfaction with the online payment platform among Muslim employees in Kelantan. This study used a quantitative analysis in which data was collected from 150 respondents of Muslim employees in Kelantan. A convenient sampling technique was adopted during the data collection...

The role of Waqf in socio-economic development is becoming increasingly important. The success of a waqf scheme depends on the involvement of the public in making contributions. Therefore, this study will look at the role of waqf in the higher education sector where the factors that influence the involvement of HLI staff will be identified. Based o...

This study is conducted to analysed factors that influence financial management literacy among the undergraduate students. Among the factors examined are family background, financial management literacy, social influence and personal factor. Online questionnaires were distributed to undergraduates’ students that are currently studying at universiti...

Recent technological advancement has made mobile commerce applications a sustainable business tool due to the capability of providing long-term economic growth without negatively impacting the community’s social, environmental, and cultural aspects. Nonetheless, the attention paid to mobile commerce’s role in facilitating firms’ economic growth amo...

To fulfil the Maqasid Shari’ah of Islamic banks in promoting the welfare of society, Islamic banks are expected to consciously align their performance measurement according to the principles of Islamic banks that are derived from Islamic economic philosophy. In the meantime, in light of the agenda of Sustainable Development Goals (SDG) 2030, the pr...

In almost every corner of the world, the COVID-19 pandemic disrupted daily life and work. During the pandemic, e-learning technologies were critical and were the ideal alternative to the traditional classroom setting. Throughout the COVID-19 pandemic, Malaysia’s education system placed heavy emphasis on online learning in connection with new techno...

During the pandemic of COVID-19, the education sector has been heavily hit, forcing the educational institutions to close. Throughout the COVID-19 pandemic, Malaysia’s education system placed heavy emphasis on online learning to substitute direct conventional instruction. The aim of the research is to determine student acceptability of e-learning i...

Kelantan is located in the East Coast of Malaysia. This state is rich in culture and delicious local dishes. Therefore, it has bright potential to become a tourism hub in this country. However, statistics demonstrated that Kelantan received a small number of domestic tourist arrivals and receipts compared to other states. Hence, to resolve this iss...

The Industrial Internet of Things (IoT) is associated with the fourth industrial revolution or Industry 4.0 in business settings. The business benefits of the Internet of Things (IoT) differ depending on how it is implemented; typically, agility and efficiency are top priorities. IoT applicable in banking services, namely banking 4.0, but the bigge...

Providing good quality service in business activity is an important aspect for a sustainable competitive advantage. Customer satisfaction leads to an organization’s success. The relationship between service quality dimensions and customer satisfaction and the factors influencing customer satisfaction of Pos Laju Malaysia service during Pandemic Cov...

Logistics service quality (LSQ) is one of the most vital factors for customer satisfaction, especially in the courier industry. This study aimed to identify the determinants of customer satisfaction towards Pos Laju Malaysia service during the Movement Control Order (MCO). The study also examined the relationship between the LSQ dimensions and cust...

Objective – This paper investigates the possibility and feasibility of Malaysia's Islamic banking industry hiring external Shariah audit (ESA) services in the audit fraternity as one of the Shariah governance mechanisms. Some of the scholars argued that ESA is more independent and is able to strengthen the existing Shariah compliance in the industr...

This paper investigates the possibility and feasibility of the Islamic banking industry in Malaysia to hire external Shariah audit (ESA) services in the audit fraternity as one of the Shariah governance mechanisms to strengthen Shariah compliance in the industry. Methodologically, the study employs a qualitative method by utilizing semi-structured...

An accounting course today has become an essential syllabus for social sciences students, particularly, in business, management, and entrepreneurship. Since social sciences students are not purely accounting students, learning accounting is proven to be more challenging for them and innovations for the course, including the methods used in teaching...

This concept paper aim to propose a new model of innovative teaching that can be implemented in pondok institution without neglecting its traditional learning system. Qualitative approach by using in-depth interview will be conducted to explore the acceptance of the proposed innovative teaching model. The sample in this study will include the manag...

This study aims to investigate the effects of academic stress and family support toward the perceived level of stress among students in an entrepreneurial-focused university. This study utilizes a quantitative approach to investigate the causal effects between the variables. The data was collected through an online survey to get the information fro...

Corporate governance mechanisms play significant roles in protecting the rights of stakeholders especially in assuring that the stakeholders get the reliable and relevant financial information regarding the performance of the banks. Effective corporate governance mechanism is important in ensuring high quality of financial reporting. This paper foc...

Musharakah Mutanaqisah has been suggested as a better alternative of Islamic financing contract to replace the controversial Bay Bithaman Ajil contract in the house financing. However, to date, only a few Islamic financial instituitions in Malaysia has implemented Musharakah Mutanaqisah as a housing financing tool to replace the Bay Bithaman Ajil,...

This paper aims to review and evaluate patterns of past literatures on Shariah governance regulatory framework, characteristics of Shariah governance mechanisms, and its relationship with the financial reporting quality. Shariah governance has been the main subject of numerous studies in Islamic banking for the past few years. Specifically, this pa...

This paper aims to understand the application of Islamic business ethics among Malay entrepreneurs. This research used in-depth interviews of Malay entrepreneurs located in Terengganu, the earliest state to receive Islam in Malaysia and is well-known in adopting the Islamic governance system. This qualitative study generally intends to analyze the...

Nomination is an important instrument in the estate planning. There are a few institutions offering this instrument to assist the heirs accelerating the process of claimingdeceased's estate such as Employee Provident Fund (EPF), Pilgrimage Fund and Takafulcontribution. The nominee has the responsibility toclaimthe fund and distribute it to the lega...

Previous researches have shown that project – based learning has contributed positive impact on students’ learning experience. However, there is a lack of in-depth studies to explore on the process of conducting project-based learning in language classroom specifically in Universiti Malaysia Kelantan. This research reports on a case study conducted...

Poverty reduction became a major objective in of improving the socioeconomic. It has becomes main targets and attention at many developing and developed countries. The Government continued to play the leading role in poverty eradication efforts by promoting income-generating projects, providing amenities to improve the quality of life and implement...

Pembahagian pusaka merupakan salah satu perkara penting bagi membangunkan ekonomi masyarakat Islam. Sekiranya pembahagian ini tidak dijalankan dengan kaedah yang betul, akan menyebabkan harta pusaka tersebut akan terbeku. Terdapat tiga kaedah pembahagian pusaka yang dibenarkan iaitu melalui pembahagian faraid, melalui kaedah sulh dan takharruj.Oleh...

Microfinance has shown to be an effective tool for combating poverty, creating jobs, and improving the poor peoples. Poverty alleviation is the main objective of improving the socioeconomic. It has becomes main targets and attention at many developing and developed countries. The objective of this research is to find out the contributing factors in...

Microfinance has shown to be an effective tool for combating poverty, creating jobs, and improving the poor peoples. Poverty alleviation is the main objective of improving the socioeconomic. It has becomes main targets and attention at many developing and developed countries. The objective of this research is to find out the contributing factors in...

There are relatively few studies conducted to examine the challenges in developing waqf properties in Kelantan. In fact, there are minimal researches that investigate the effectiveness of State Islamic Religious Council in managing and developing the waqf properties in their states. In order to appraise the development of waqf properties in Kelanta...