The Impacts Of Internal Control Practices On Financial Accountability In Islamic Non Profit Organizations In Malaysia

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The Impacts of Internal Control Practices on Financial Accountability in Islamic Non-Profit Organizations in Malaysia

Author : Muhammad Iqmal Hisham Kamaruddin
Publisher :
ISBN 13 :
Total Pages : 27 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis The Impacts of Internal Control Practices on Financial Accountability in Islamic Non-Profit Organizations in Malaysia by : Muhammad Iqmal Hisham Kamaruddin

Download or read book The Impacts of Internal Control Practices on Financial Accountability in Islamic Non-Profit Organizations in Malaysia written by Muhammad Iqmal Hisham Kamaruddin and published by . This book was released on 2019 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study aims at examining the impacts of internal control practices on financial accountability in Islamic non-profit organizations (NPOs) in Malaysia. Thus, this study applies an explanatory case study method to analyze intervention of life events which form the internal control practices. For data collection, this study used a shorter case study interview with interview protocol questions developed from the literature review. For reporting, this study adopted a multiple-case study format combining all three cases into a single report. As a result, this study identified significant interrelation impacts between internal control practices and financial accountability by Islamic NPOs in Malaysia under three aspects: (i) financial accountability 'for what' - internal control as part of financial accountability process; (ii) financial accountability 'on how' - internal control discharged financial accountability through financial disclosure; and (iii) financial accountability 'to whom' - internal control supports Islamic NPOs to gain both power (khilāfah) and trust (amānah) from stakeholders. Therefore, this study is among the few studies that examine the internal control practices especially their impacts on financial accountability of Islamic NPOs in Malaysia.

A Case Study of Internal Control Practices in Islamic Non-Profit Organizations in Malaysia

Author : Muhammad Iqmal Hisham Kamaruddin
Publisher :
ISBN 13 :
Total Pages : 15 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis A Case Study of Internal Control Practices in Islamic Non-Profit Organizations in Malaysia by : Muhammad Iqmal Hisham Kamaruddin

Download or read book A Case Study of Internal Control Practices in Islamic Non-Profit Organizations in Malaysia written by Muhammad Iqmal Hisham Kamaruddin and published by . This book was released on 2018 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper presents the current internal control practices of Islamic non-profit organizations in Malaysia. This study employs comparative case study method by using interview for its data collecting approach. Three Islamic non-profit organizations with similar characteristics were selected as samples for this study. Findings showed that several similarities in internal control practices aspects such as segregation of duties, authorisation of transactions and documentation of records in the organizations. Different practices were also identified, especially in physical control over assets and records and independent checks on performance aspects. The study found inadequate physical control over assets and records, such as installation of alarm and CCTV camera, hiring a guard over premises and also a barrier to financial documentations and room. Also two out of three Islamic non-profit organizations did not practise internal audit processes for independent checks on performance. Based on these findings, several suggestions were highlighted for improvement. This paper also identified issues and challenges in the internal control practices, such as lack of financial staff, low equipped physical control tools, not assigning internal auditor for frequent review over operation purposes and financial limitation.

AI IN BUSINESS

Author : Reem Khamis
Publisher : Springer Nature
ISBN 13 : 3031484797
Total Pages : 645 pages
Book Rating : 4.0/5 (314 download)

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Book Synopsis AI IN BUSINESS by : Reem Khamis

Download or read book AI IN BUSINESS written by Reem Khamis and published by Springer Nature. This book was released on 2024 with total page 645 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Importance of New Technologies and Entrepreneurship in Business Development: In The Context of Economic Diversity in Developing Countries

Download The Importance of New Technologies and Entrepreneurship in Business Development: In The Context of Economic Diversity in Developing Countries PDF Online Free

Author : Bahaaeddin Alareeni
Publisher : Springer Nature
ISBN 13 : 3030692213
Total Pages : 2139 pages
Book Rating : 4.0/5 (36 download)

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Book Synopsis The Importance of New Technologies and Entrepreneurship in Business Development: In The Context of Economic Diversity in Developing Countries by : Bahaaeddin Alareeni

Download or read book The Importance of New Technologies and Entrepreneurship in Business Development: In The Context of Economic Diversity in Developing Countries written by Bahaaeddin Alareeni and published by Springer Nature. This book was released on 2021-03-12 with total page 2139 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book introduces the students, researchers and practitioners into the subject and enabling technologies and applications pertaining to of technology, entrepreneurship and business development through research articles, case studies etc. It is primarily intended for academic purposes for learners of computer Science, management, accounting and information systems disciplines, economics,- entrepreneurship. Publishing chapters in the book is new innovative idea to spread the book in the Middle East and Arab countries and make the book achieve more sales. As many students in all levels, graduates and undergraduates in addition to research, professionals are not able to get sufficient resources because of the language concern.

Enhancing Financial Accountability of Islamic Philanthropic Organizations Through Financial Disclosure

Author : Muhammad Iqmal Hisham Kamaruddin
Publisher :
ISBN 13 :
Total Pages : 14 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Enhancing Financial Accountability of Islamic Philanthropic Organizations Through Financial Disclosure by : Muhammad Iqmal Hisham Kamaruddin

Download or read book Enhancing Financial Accountability of Islamic Philanthropic Organizations Through Financial Disclosure written by Muhammad Iqmal Hisham Kamaruddin and published by . This book was released on 2018 with total page 14 pages. Available in PDF, EPUB and Kindle. Book excerpt: Philanthropic organizations or known as non-profit organizations in Malaysia currently having a high growth from it first existence from decades ago. The growth creates, among others, an issue on accountability especially on financial accountability. The aim of this article is to discuss the concept of accountability related to Islamic philanthropic organizations. This article also highlights financial disclosure as one of the mechanism to ensure financial accountability in these institutions. Discussion of this paper opens to potential development of specific financial disclosure for Islamic philanthropic organizations, which could become one of the tools for trustee to discharge its accountability.

Role of Integrity System, Internal Control System, and Leadership Practices on the Accountability Practices in the Public Sectors of Malaysia

Download Role of Integrity System, Internal Control System, and Leadership Practices on the Accountability Practices in the Public Sectors of Malaysia PDF Online Free

Author : Md. Mahmudul Alam
Publisher :
ISBN 13 :
Total Pages : 24 pages
Book Rating : 4.:/5 (129 download)

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Book Synopsis Role of Integrity System, Internal Control System, and Leadership Practices on the Accountability Practices in the Public Sectors of Malaysia by : Md. Mahmudul Alam

Download or read book Role of Integrity System, Internal Control System, and Leadership Practices on the Accountability Practices in the Public Sectors of Malaysia written by Md. Mahmudul Alam and published by . This book was released on 2020 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: Purpose - This study assesses the status of current practices of accountability and its relationship with the practices of integrity system, internal control system, and leadership qualities in the public sector of Malaysia.Design/methodology/approach - This study collected primary data from 109 departments and agencies under 24 federal ministries in Malaysia. The data were analysed under descriptive statistics, ordinal regression, and structural equation modelling (SEM). Several diagnostic tests were conducted to check the validity and reliability of data and models, such as Cronbach alpha test, Kaiser-Meyer Olkin test, Shapiro Wilk test, Internal Consistency Reliability, Indicator Reliability, Convergent Validity, and Discriminant Validity, etc.Findings - The regression and SEM results show that the practices of integrity system and leadership quality had statistically significant positive relationship, but the practice of internal control system showed mixed relationship with the practices of accountability.Practical implications - The findings of the study will help the policy makers to ensure better accountability in the public sector in Malaysia and other countries.Originality/value - This is an original study based on primary data to examine the current practices of accountability and its relationship with the practices of integrity system, internal control system, and leadership qualities in the public sector of Malaysia.

Internal Audit and Risk Management Practices Among Malaysian Higher Education Institutions

Author : Wan Musnida Wan Mustapha
Publisher :
ISBN 13 :
Total Pages : 170 pages
Book Rating : 4.:/5 (957 download)

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Book Synopsis Internal Audit and Risk Management Practices Among Malaysian Higher Education Institutions by : Wan Musnida Wan Mustapha

Download or read book Internal Audit and Risk Management Practices Among Malaysian Higher Education Institutions written by Wan Musnida Wan Mustapha and published by . This book was released on 2016 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt: Governance, accountability and integrity of government service delivery are crucial factors in improving the services, operations and finances towards the stakeholders and public. The public and stakeholders are expecting good practices of integrity and it leads towards reformation in delivery of government services. Higher education institutions (HEIs), in particular public universities are striving to improve accountability and transparency in their services, operations and financial management. There are growing interests among the institutions of higher education to promote the effective governance, good financial management and accountability in public management due to various malpractices which happen currently within public HEIs. As such, the need for an effective internal audit function in HEIs is very essential to ensure the effectiveness of governance, risk and control processes. Consequently, this study aims to examine the extent of risk management practices in HEIs and role of internal audit on risk management process. The study analyses data collected from 127 staff of internal audit department from public HEIs with various grade levels. From the results, the study found that all public HEIs do have an internal audit unit which is in line with the requirement of Treasury Circular No. 2/2004. Almost more than two third of the respondents involve in evaluating the effectiveness of risk management process. Two older HEIs already have established and advanced level of risk management process. While, majority of the newer HEIs are still in level of basis and developing stage of risk management process. The findings provide insights on current practices of public HEIs in the area of risk management process and internal audit. In sum, this present study contributes the international literature pertaining to the role of internal audit on risk management in public sector. In fact, it shows that risk management process and internal audit practices in HEIs are very much driven by the changes in competitive environment and also influenced by the pressures to generate own revenue. Therefore, this would provide the awareness to the practitioners as well as the regulators that govern the public sectors to review the standard or policies of internal audit functions particularly those in public sector.

Accounting Journals: Scopus, Web of Science, SCImago

Author : Liudmyla Shkulipa
Publisher : Sciendo
ISBN 13 : 8395669674
Total Pages : 287 pages
Book Rating : 4.3/5 (956 download)

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Book Synopsis Accounting Journals: Scopus, Web of Science, SCImago by : Liudmyla Shkulipa

Download or read book Accounting Journals: Scopus, Web of Science, SCImago written by Liudmyla Shkulipa and published by Sciendo. This book was released on 2020-03-09 with total page 287 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a full guidebook among more than 218 accounting international journals with an evaluation of 3,000 publications for over the last two years. It aims to help readers for selecting an appropriate journal for publishing own research in the international arena or to find the required topic for conducting further investigating or to be informed about so large-scale science as accounting. Here a reader will find detailed information about accounting journals in terms of Scopus, Web of Science and SCImago databases. In addition, there are highlighted accounting journals in terms of IFRS and blockchain concentration in accounting researches nowadays. The relevant aims and scope of each journal are also presented. Anyway, this book is an indispensable assistant for students while getting the “Accounting” specialization, as well as teachers and scientists while conducting empirical researches in the practice and theory of the accounting filed.

Environmental, Social, and Governance Perspectives on Economic Development in Asia

Author : William A. Barnett
Publisher : Emerald Group Publishing
ISBN 13 : 1801178968
Total Pages : 202 pages
Book Rating : 4.8/5 (11 download)

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Book Synopsis Environmental, Social, and Governance Perspectives on Economic Development in Asia by : William A. Barnett

Download or read book Environmental, Social, and Governance Perspectives on Economic Development in Asia written by William A. Barnett and published by Emerald Group Publishing. This book was released on 2021-11-08 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume of the International Symposia in Economic Theory and Econometrics explores the latest economic and financial developments in Asia.

Financial Management for Nonprofit Organizations

Author : John Zietlow
Publisher : John Wiley & Sons
ISBN 13 : 1119382599
Total Pages : 791 pages
Book Rating : 4.1/5 (193 download)

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Book Synopsis Financial Management for Nonprofit Organizations by : John Zietlow

Download or read book Financial Management for Nonprofit Organizations written by John Zietlow and published by John Wiley & Sons. This book was released on 2018-04-06 with total page 791 pages. Available in PDF, EPUB and Kindle. Book excerpt: Essential tools and guidance for effective nonprofit financial management Financial Management for Nonprofit Organizations provides students, professionals, and board members with a comprehensive reference for the field. Identifying key objectives and exploring current practices, this book offers practical guidance on all major aspects of nonprofit financial management. As nonprofit organizations fall under ever-increasing scrutiny and accountability, this book provides the essential knowledge and tools professional need to maintain a strong financial management system while serving the organization’s stated mission. Financial management, cash flow, and financial sustainability are perennial issues, and this book highlights the concepts, skills, and tools that help organizations address those issues. Clear guidance on analytics, reporting, investing, risk management, and more comprise a singular reference that nonprofit finance and accounting professionals and board members should keep within arm’s reach. Updated to reflect the post-recession reality and outlook for nonprofits, this new edition includes new examples, expanded tax-exempt financing material, and recession analysis that informs strategy going forward. Articulate the proper primary financial objective, target liquidity, and how it ensures financial health and sustainability Understand nonprofit financial practices, processes, and objectives Manage your organization’s resources in the context of its mission Delve into smart investing and risk management best practices Manage liquidity, reporting, cash and operating budgets, debt and other liabilities, IP, legal risk, internal controls and more Craft appropriate financial policies Although the U.S. economy has recovered, recovery has not addressed the systemic and perpetual funding challenges nonprofits face year after year. Despite positive indicators, many organizations remain hampered by pursuit of the wrong primary financial objective, insufficient funding and a lack of investment in long-term sustainability; in this climate, financial managers must stay up-to-date with the latest tools, practices, and regulations in order to serve their organization’s interests. Financial Management for Nonprofit Organizations provides clear, in-depth reference and strategy for navigating the expanding financial management function.

Nonprofit Governance

Author : Chris Cornforth
Publisher : Routledge
ISBN 13 : 1135022194
Total Pages : 312 pages
Book Rating : 4.1/5 (35 download)

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Book Synopsis Nonprofit Governance by : Chris Cornforth

Download or read book Nonprofit Governance written by Chris Cornforth and published by Routledge. This book was released on 2013-07-04 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: The current fashion for rolling back the state has seen the nonprofit or third sector playing an increasing role in what were previously the heartlands of the public sphere. The growing significance of the sector and its increasing reliance on public funds mean it has also attracted increased scrutiny. From outside the sector concerns have been raised about the accountability and performance of nonprofit organizations. From within the sector there has been considerable debate about whether the increased reliance on government contracts is in danger of undermining the sector’s independence. As a result the spotlight has fallen on governance arrangements and whether they are adequate to ensure that nonprofit organizations are effective and accountable for their actions, and able to retain their independence. This collection offers a comprehensive assessment of research on the governance of nonprofit organizations. Nonprofit governance research has been dominated by the study of boards of unitary organizations and has paid insufficient attention to the multi-level nature of governance, governance relationships and dynamics, and the contribution of actors other than board members, to governance processes. Drawing on the research of leading scholars in the US, UK, Canada and Australia, this book presents new perspectives on non-profit governance, which help to overcome these weaknesses. Written in an accessible manner the book will be of value to scholars, researchers, students, reflective practitioners and governance consultants and advisers.

An Overview of Islamic Finance

Author : Mr.Mumtaz Hussain
Publisher : International Monetary Fund
ISBN 13 : 1513565621
Total Pages : 35 pages
Book Rating : 4.5/5 (135 download)

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Book Synopsis An Overview of Islamic Finance by : Mr.Mumtaz Hussain

Download or read book An Overview of Islamic Finance written by Mr.Mumtaz Hussain and published by International Monetary Fund. This book was released on 2015-06-02 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt: Islamic finance has started to grow in international finance across the globe, with some concentration in few countries. Nearly 20 percent annual growth of Islamic finance in recent years seems to point to its resilience and broad appeal, partly owing to principles that govern Islamic financial activities, including equity, participation, and ownership. In theory, Islamic finance is resilient to shocks because of its emphasis on risk sharing, limits on excessive risk taking, and strong link to real activities. Empirical evidence on the stability of Islamic banks, however, is so far mixed. While these banks face similar risks as conventional banks do, they are also exposed to idiosyncratic risks, necessitating a tailoring of current risk management practices. The macroeconomic policy implications of the rapid expansion of Islamic finance are far reaching and need careful considerations.

Internal Control Practices of Charity Organizations in Malaysia

Author : Radiah Othman
Publisher :
ISBN 13 : 9789673053360
Total Pages : 55 pages
Book Rating : 4.0/5 (533 download)

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Book Synopsis Internal Control Practices of Charity Organizations in Malaysia by : Radiah Othman

Download or read book Internal Control Practices of Charity Organizations in Malaysia written by Radiah Othman and published by . This book was released on 2010 with total page 55 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Powering the Digital Economy: Opportunities and Risks of Artificial Intelligence in Finance

Author : El Bachir Boukherouaa
Publisher : International Monetary Fund
ISBN 13 : 1589063953
Total Pages : 35 pages
Book Rating : 4.5/5 (89 download)

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Book Synopsis Powering the Digital Economy: Opportunities and Risks of Artificial Intelligence in Finance by : El Bachir Boukherouaa

Download or read book Powering the Digital Economy: Opportunities and Risks of Artificial Intelligence in Finance written by El Bachir Boukherouaa and published by International Monetary Fund. This book was released on 2021-10-22 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper discusses the impact of the rapid adoption of artificial intelligence (AI) and machine learning (ML) in the financial sector. It highlights the benefits these technologies bring in terms of financial deepening and efficiency, while raising concerns about its potential in widening the digital divide between advanced and developing economies. The paper advances the discussion on the impact of this technology by distilling and categorizing the unique risks that it could pose to the integrity and stability of the financial system, policy challenges, and potential regulatory approaches. The evolving nature of this technology and its application in finance means that the full extent of its strengths and weaknesses is yet to be fully understood. Given the risk of unexpected pitfalls, countries will need to strengthen prudential oversight.

Accountability in the Audit Profession in Malaysia

Author : Azham Md. Ali
Publisher :
ISBN 13 :
Total Pages : 158 pages
Book Rating : 4.:/5 (41 download)

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Book Synopsis Accountability in the Audit Profession in Malaysia by : Azham Md. Ali

Download or read book Accountability in the Audit Profession in Malaysia written by Azham Md. Ali and published by . This book was released on 1994 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Enhancing Shariah Audit Practices in Islamic Financial Institutions in Malaysia

Author : Muhammad Iqmal Hisham Kamaruddin
Publisher :
ISBN 13 :
Total Pages : 15 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Enhancing Shariah Audit Practices in Islamic Financial Institutions in Malaysia by : Muhammad Iqmal Hisham Kamaruddin

Download or read book Enhancing Shariah Audit Practices in Islamic Financial Institutions in Malaysia written by Muhammad Iqmal Hisham Kamaruddin and published by . This book was released on 2018 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt: It is undeniable that Islamic financial institutions (IFIs) in Malaysia are growing with a positive impact on the national economic growth. In order to sustain and maintain Shariah compliance in Islamic financial industry, adequate Shariah audit practices are necessary to ensure that the operation of IFIs should be in parallel with Shariah guidelines and policies set by the authority. In order to equip Islamic industry practitioners with adequate Shariah audit practices, Faculty of Economics and Muamalat (FEM), Universiti Sains Islam Malaysia (USIM) has introduced a professional Shariah Audit Training (SAT) program for IFIs staffs. SAT is a program that covers various aspects on Shariah audit practices starting from Shariah principles, Shariah governance, Shariah audit program, Shariah audit process, Shariah audit fieldwork, Shariah risk management and Shariah audit communications. Modules used in SAT have been developed based on collaboration between academic institutions and industry players in order to ensure that the knowledge and practice in the industry are harmonized and relevant. The series of trainings conducted in the program are believed to achieve the programme's ultimate objective which is to produce Shariah auditors who are qualified and trained to fill the gap for Islamic finance industry. The objective is to produce talents with adequate Shariah audit knowledge. This study provides the result of the SAT program toward IFIs practitioners' skills and knowledge on Shariah audit practices.

Financial Management in the Voluntary Sector

Author : Paul Palmer
Publisher : Psychology Press
ISBN 13 : 0415221595
Total Pages : 304 pages
Book Rating : 4.4/5 (152 download)

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Book Synopsis Financial Management in the Voluntary Sector by : Paul Palmer

Download or read book Financial Management in the Voluntary Sector written by Paul Palmer and published by Psychology Press. This book was released on 2002-01 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores the unique environmental, managerial and philosophical aspects of voluntary organizations as well as the technical specialist characteristics of financial accounting, auditing and taxation that differentiate their role.