- Malaysia
- Business and Finance, Finance, Accounting, Corporate Governance, Financial Reporting, Business, and 13 moreEconomics, Marketing, Management, Human Resource Management, Corporate Social Responsibility, Business Ethics, Stakeholders, Hospitality Management, Profitability, Leverage, Disclosure Quality, Employee, and Corporate Governance and Voluntary Disclosureedit
This study examines the two important aspect of latest technology issues in Islamic finance that related to artificial intelligence (AI) and smart contract. AI refers to the ability of machines to understand, think, and learn in a similar... more
This study examines the two important aspect of latest technology issues in Islamic finance that related to artificial intelligence (AI) and smart contract. AI refers to the ability of machines to understand, think, and learn in a similar way to human beings, indicating the possibility of using computers to simulate human intelligence. Smart contract is a computer code running on top of a block-chain containing a set of rules under which the parties to that smart contract agree to interact with each other. The main objectives of this article is to evaluate the operations of AI and smart contract. Our study also highlights the comparison between the operations of AI and smart contract. This article concludes that AI and smart contract will have a huge impact in future for Islamic Finance industry.
Research Interests:
This paper investigates the use of the green sukuk, particularly, for financing the renewable energy projects. More precisely, three case studies have been chosen for discussion. In the first case study, we highlight "Hybrid Sukuk"... more
This paper investigates the use of the green sukuk, particularly, for financing the renewable energy projects. More precisely, three case studies have been chosen for discussion. In the first case study, we highlight "Hybrid Sukuk" framework adopted by Tadau Energy Sdn. Bhd. for financing solar photovoltaic (PV) plants. The second case study, we reviewed "Sukuk Wakalah" issued by BEWG (M) Sdn. Bhd., as an ideal solution for water treatment project. Finally, for the third case study, we have discussed in detail about "Sukuk Murabahah" which is being used by Sarawak Hidro Sdn. Bhd. for financing the hydroelectric plant (BAKUN hydroelectric project).
Research Interests:
The purpose of this study is to determine the level of quality of Non-Financial Information disclosure in Malaysia. Non-Financial Information disclosure in this study refers to Corporate Social Responsibility disclosure, Intellectual... more
The purpose of this study is to determine the level of quality of Non-Financial Information disclosure in Malaysia. Non-Financial Information disclosure in this study refers to Corporate Social Responsibility disclosure, Intellectual Capital disclosure, Risk Management disclosure and Corporate Governance disclosure. This study also aims to examine the influence of quality of Non-Financial Information on firm’s profitability. It further identifies which Non Financial Information disclosure has the highest influence on firm’s profitability. Data was collected from 100 selected annual reports of Public Listed Companies by using random sampling technique and was analyzed by using Multiple Linear Regression. Two ratios have been used to measure the firms’ profitability. This study reveals mixed finding on the influence of Non-Financial and firms’ profitability. The results show that Corporate Governance disclosure has the highest influence on firm’s profitability. This study provides useful insight to the authorities on the level of quality of Non-Financial Information and this information enables them to focus on areas that need improvement. This study also gives a better understanding to the users of annual reports on the influence of Non-Financial Information disclosure on firm’s profitability.