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Prudence in Managing and Reporting The Shariah Non-Compliant Income by Malaysian Islamic Banks 马来西亚伊斯兰银行对不符合伊斯兰教法的收入的审慎管理和报告
Pub Date : 2022-09-30 DOI: 10.53840/ejpi.v9i2.72
N. Johari
Understanding Shariah Non-Compliance Incidents (SNC) is critical to all key functions of Islamic banks. Prudence in managing and reporting the SNC is critical to the bank because the key functions have to decide on matters related to issues of Shariah Non-Compliances (SNCs). One of the issues of SNCs is the Shariah Non-Compliant Income (SNCI), which should be deducted from the income of Islamic banks. This SNCI has to be reported in the banks' annual reports by the Shariah Committee of the bank. Two sets of semi-structured interview questions were developed for this study, the first set was designed for the banks’ key functions, and the second set for the Shari’ah scholars represented by the Shari’ah Committee (SC) and the Shari’ah Advisory Council (SAC) of BNM. The data were collected from the three types of Islamic Banking Institutions (IBIs) through purposive sampling. In-depth interviews are the primary source of information for data collection. The data were transcribed and analysed using Atlas. ti eased by ‘The Six Phases of Reflexive Thematic Analysis’ to provide a coherent and compelling interpretation of grounded data. Financial reporting is one of the evidence that the bank’s function is seen as accountable, transparent, and prudent in complying with the Shariah principles and regulatory requirements of the regulator. The study adds to the very limited literature on the end-to-end process of managing and reporting SNCI. The findings are thought to be worthwhile because previous studies failed to highlight such evidence on prudence in the process of managing and reporting Shariah Non-Compliant Income by Islamic Banks in Malaysia. 
了解伊斯兰教法违规事件(SNC)对伊斯兰银行的所有关键职能至关重要。审慎管理和报告SNC对银行至关重要,因为关键职能部门必须决定与伊斯兰教法不合规(SNC)相关的事项。SNCs的问题之一是伊斯兰教法不合规收入(SNCI),这应该从伊斯兰银行的收入中扣除。该SNCI必须由银行的伊斯兰教法委员会在银行的年度报告中报告。本研究开发了两套半结构化访谈问题,第一套是为银行的关键职能设计的,第二套是为以伊斯兰教法委员会(SC)和伊斯兰教法咨询委员会(SAC)为代表的伊斯兰教法学者设计的。数据是通过有目的的抽样从三种类型的伊斯兰银行机构(IBIs)收集的。深度访谈是数据收集的主要信息来源。使用Atlas对数据进行转录和分析。通过“反身性主题分析的六个阶段”,为基础数据提供连贯和令人信服的解释。财务报告是银行在遵守伊斯兰教法原则和监管机构监管要求方面被视为负责任、透明和审慎的证据之一。该研究补充了非常有限的端到端管理和报告SNCI过程的文献。这些发现被认为是有价值的,因为之前的研究没有强调马来西亚伊斯兰银行在管理和报告不符合伊斯兰教法的收入过程中的谨慎性。
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引用次数: 0
Permainan Maya Berunsur Pendidikan Tamadun Abbasiyah
Pub Date : 2022-09-30 DOI: 10.53840/ejpi.v9i2.28
Nurul Aina Binti Johaniff, Siti Fadzilah Mat Noor, Hazura Mohamed, Roslinda Ramli
Seiring dengan perkembangan teknologi zaman kini, permainan kanak-kanak juga telah mengalami evolusi yang ketara. Berdasarkan kajian terdahulu, terbukti dengan bermain permainan digital atau berkomputer mampu meningkatkan kemahiran pemain sekiranya kandungan permainan dipilih dengan bijaksana dan tujuan untuk mendidik. Sejarah peradaban kegemilangan Islam khususnya zaman Abbasiyah telah lama diperkenalkan, tetapi penyampaian subjek sejarah dengan hanya menggunakan kaedah mendengar membuatkan pelajar menjadi pasif dan mudah bosan. Oleh kerana itu, kajian ini dilakukan untuk mencipta satu permainan maya berunsur pendidikan sebagai alternatif kepada lambakan permainan digital dan berkomputer yang memberi kesan negatif kepada pemain, membantu pelajar lebih memahami dan membantu memupuk minat mereka untuk mendalami sejarah Tamadun Islam. Metodologi yang digunakan bermula dengan analisis keperluan pengguna, reka bentuk, pembangunan dan pengujian permainan. Pengujian kebolehgunaan aplikasi permainan ini dilaksana kepada 23 responden berumur antara 13 hingga 30 tahun. Hasil menunjukkan bahawa responden berpuas hati dengan aplikasi permainan ini dalam mempelajari sejarah Tamadun Abbasiyah.
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引用次数: 0
Leadership Innovations During COVID-19 Pandemic: Practices of Filipino Principals in Teacher Professional Development 2019冠状病毒病大流行期间的领导力创新:菲律宾校长在教师专业发展中的实践
Pub Date : 2022-09-30 DOI: 10.53840/ejpi.v9i2.33
Levy Jose Acuña, Inero V Ancho
This study was focused on how principals manage the professional development of their teachers during the COVID-19 pandemic. This also explored their practices in providing necessary learning opportunities to teachers during the sudden shift of learning modality. In addition, the practices of principals in managing teachers’ professional development have also been investigated. This study utilized the case study method of research using in‐depth semi‐structured topic‐related interviews with six (6) principals each from elementary, junior high school and senior high school in a division in the National Capital Region in the Philippines. Despite the sudden disruption in education, the principal assumes the responsibility in managing the teacher professional development through employing practices that are temporary in nature suited to the current situation and needs of the organization. First, the principal plans the management of teacher professional development through strategic planning that involves conducting needs analysis and self-assessment among teachers to identify their priority needs. In addition, consulting and engaging stakeholders during planning helps the principal to set clear goals and objectives in managing the teacher professional development. Second, the principal organizes the teacher professional development to coordinate the available resources and planned activities. During the sudden shift in education delivery, online platforms emerge where principal assures that the gap between the learning delivery and activities are being addressed using these platforms. Third, the principal leads the teacher professional development in dealing with changes brought by the pandemic. Leading enables the principal to focus on innovative practices in the content, delivery, and design of the teacher professional development. The principal controls the teacher professional development through conducting monitoring and evaluation.
本研究的重点是在COVID-19大流行期间校长如何管理教师的专业发展。并探讨了他们在学习方式的突然转变中为教师提供必要学习机会的实践。此外,本研究亦探讨了校长管理教师专业发展的实践。本研究采用案例研究方法,对菲律宾国家首都地区的小学、初中和高中的六(6)位校长进行了深入的半结构化主题相关访谈。面对突如其来的教育中断,校长承担起管理教师专业发展的责任,采取适合当前形势和组织需要的临时性做法。首先,校长通过战略规划来规划教师专业发展的管理,包括对教师进行需求分析和自我评估,以确定教师的优先需求。此外,在规划过程中与利益相关方进行协商和参与,有助于校长在管理教师专业发展方面制定明确的目标和目标。第二,校长组织教师专业发展,协调现有资源和计划活动。在教育交付的突然转变中,在线平台出现了,校长确保使用这些平台解决了学习交付和活动之间的差距。第三,校长领导教师专业发展,应对疫情带来的变化。领导使校长能够专注于教师专业发展的内容、交付和设计方面的创新实践。校长通过监督和评价来控制教师的专业发展。
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引用次数: 1
MoneyWise Cash-Flow Simulation Module: Improving Students’ Grade Through Enhanced Personal Financial Planning System MoneyWise现金流模拟模块:通过改进个人理财系统提高学生成绩
Pub Date : 2022-09-28 DOI: 10.53840/ejpi.v9i2.77
Suhaily Maizan Abdul Manaf, Fathiyah Ismail, N. A. M. Azmin, Sholehah Abdullah, Siti Fatimah Mardiah Hamzah, Nik Noor Afizah Azlan, Salwani Affandi, Zaimi Mohamed
The development of MoneyWise Personal Cash-Flow Simulation Module in teaching and learning focuses on helping students understand the personal financial management elements. The simulation enables the students to experience the essentials of budgeting, record-keeping, valuable tools, and tips on managing cash flows and other related activities in money management. During the simulation, the students have been able to analyse their financial position in various reports, such as the budget template and cash-flow statement. In the meantime, the module will enhance students’ potentials to obtain excellent grades in the personal financial planning course and elevate their skills and readiness to face real-life situations in the future. The findings have shown that the percentage of student’s scores in Part A has increased from 75.9 per cent in semester 20182 to 84.6 per cent in semester 20184. While 80.6 per cent score in 20192 which is above the targeted average, concludes that the objectives have been achieved. The system not only functions as an e-learning material but is also helpful for individuals to record and manage their daily transactions. MoneyWise is an excellent e-learning innovation and relevant financial tool to elevate financial literacy, aligning with the National Strategy for Financial Literacy 2019-2023.
MoneyWise个人现金流模拟模块在教学中的开发重点是帮助学生理解个人理财要素。通过模拟课程,学生可以体验到预算、记录、有价值的工具,以及管理现金流和其他相关资金管理活动的技巧。在模拟过程中,学生们能够在各种报告中分析他们的财务状况,例如预算模板和现金流量表。与此同时,该模块将提升学生的潜能,使他们在个人理财课程中取得优异的成绩,并提高他们的技能,为未来面对现实生活做好准备。调查结果显示,学生在A部分的分数百分比从20182学期的75.9%增加到20184学期的84.6%。虽然20192年的80.6%得分高于目标平均水平,但结论是目标已经实现。该系统不仅可以作为电子学习材料,还可以帮助个人记录和管理他们的日常交易。MoneyWise是一个优秀的电子学习创新和相关金融工具,旨在提高金融素养,与2019-2023年国家金融素养战略保持一致。
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引用次数: 0
A Preliminary Study of QAFSCALE Measuring Waqf-Based Qardhul Hassan Financing Receptiveness QAFSCALE测量基于waqf的Qardhul Hassan融资接受度的初步研究
Pub Date : 2022-09-28 DOI: 10.53840/ejpi.v9i2.90
H. Amin
Understanding the elements favoured by waqif (donor) in engaging in waqf-based qardhul hassan financing has been a major topic of Islamic social finance, should and if it is implemented to better assist ummah amid financial and health crises, primarily in Malaysia. Previous studies, on the other hand, represented a narrow theoretical viewpoint and disregarded the significance of maqasid al-Shariah and its relationship to customers. Thus, using an Attia's maqasid method (Attia, 2010), this research constructs QAFSCALE to quantify waqif preference of waqf-based qardhul hassan financing in Malaysia. A total of 292 prospective donors responded in Kota Kinabalu, Sabah, Malaysia. Statistical Package of Social Science (SPSS) 21 was used to analyse the data. The results show that the family factor, consumer factor and the ummah factor were found important as constructs representing the QAFSCALE. Interestingly, this study introduces new QAFSCALE that measures waqif preference to donate in waqf-based qardhul hassan financing.
了解waqif(捐助方)在参与以waqf为基础的qardhul hassan融资时所支持的要素一直是伊斯兰社会融资的一个主要议题,如果实施这些要素,就应该更好地帮助处于金融和卫生危机中的民众,主要是在马来西亚。另一方面,以往的研究代表了一种狭隘的理论观点,忽视了伊斯兰教法及其与客户关系的重要性。因此,本研究采用了Attia的maqasid方法(Attia, 2010),构建了QAFSCALE来量化马来西亚基于waqf的qardhul hassan融资的waqif偏好。在马来西亚沙巴州哥打京那巴鲁,共有292名潜在捐助者作出了回应。采用社会科学统计软件SPSS 21对数据进行分析。结果表明,家庭因素、消费者因素和家庭因素是代表QAFSCALE的重要构念。有趣的是,本研究引入了新的QAFSCALE,用于衡量waqif在基于waqf的qardhul hassan融资中捐赠的偏好。
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引用次数: 3
Business Model Canvas: A Bibliometric Analysis of Published Literatures using R 商业模式画布:使用R对已发表文献的文献计量学分析
Pub Date : 2022-09-28 DOI: 10.53840/ejpi.v9i2.34
Mohammad Noorizzuddin Nooh
This study presents a bibliometric analysis on the publications of  Business Model Canvas research from Scopus database between 2012 to July 2021. The publication trend is on the rise and anticipated to continue to rise due to the COVID-19 pandemic that requires creative, precise and dynamic business modelling appraoches. Based on keywords used, , the study retrieved 116 documents and analyze the data using various tools. This presented potential researchers with a wide opportunity to publish on recent issue regarding Business Model Canvas during the pandemic and post-pandemic period in SCOPUS publications. Issues pertinent to triple layered business model, IR 4.0 and the post pandemic business model and strategy can bee seen as interesting areas to venture in terms of publication opportunities.   
本研究对2012年至2021年7月Scopus数据库中商业模式画布研究的出版物进行了文献计量分析。由于COVID-19大流行需要创造性、精确和动态的商业建模方法,出版物趋势正在上升,预计将继续上升。基于使用的关键词,本研究检索了116篇文献,并使用各种工具对数据进行分析。这为潜在的研究人员提供了广泛的机会,在SCOPUS出版物中发表关于大流行期间和大流行后时期商业模式画布的最新问题。就出版机会而言,与三层商业模式、工业4.0和大流行后商业模式和战略相关的问题可以被视为有趣的领域。
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引用次数: 0
The Influence of Coronavirus Disease (COVID-19) Pandemic on the Use of Digital Payment in Malaysia 冠状病毒病(COVID-19)流行对马来西亚数字支付使用的影响
Pub Date : 2022-04-27 DOI: 10.53840/ejpi.v9i1.58
Nurul Wajhi Ahmad, Nor Fadilah Bahari, Norazlina Ripain, Nur Syaheera Atan
Coronavirus Disease (COVID-19) pandemic has brought historic disruption to the economy, social, and health sectors around the globe. The closure and shut down of some businesses have caused consumption in many industries to decline. The trends that stem from the crisis have also affected the way people transfer money and execute payments for numerous purposes. Digital payments also have become a crucial solution for people as well as many businesses for financial transactions and stimulate their business into this new normal. This paper aims to identify the method of payment before and during the lockdown period and investigate the potential influence of the COVID-19 pandemic on the use of digital payments by applying the Technology Acceptance Model (TAM) and unified Theory of Acceptance and Use of Technology (UTAUT). This paper employed questionnaire-based surveys and a simple random sampling method. A total of 400 respondents were administered and analyzed by deploying descriptive analysis, Mann-Whitney U Test, Kruskal Wallis Test, and multiple regression analysis. The findings reveal that age, education level, ease of use, social influence, and trust have a positive and significant influence on the use of digital payment. Trust depicts the strongest influence on the use of digital payment. The result may provide insight for practitioners and researchers while assisting the digital payment service providers, government, and financial institutions to have a better understanding and concern of the practicality in the use of digital payment for various financial transactions. Keywords: Covid-19; Digital Payments; Mobile Payments; Mobile Banking; E-Wallet.  
冠状病毒病(COVID-19)大流行给全球经济、社会和卫生部门带来了历史性的破坏。一些企业的关闭和关闭导致许多行业的消费下降。源于危机的趋势也影响了人们为各种目的转账和支付的方式。数字支付也成为人们和许多企业进行金融交易的关键解决方案,并刺激他们的业务进入新常态。本文旨在通过技术接受模型(TAM)和技术接受与使用统一理论(UTAUT),确定封锁前和封锁期间的支付方式,并研究COVID-19大流行对数字支付使用的潜在影响。本文采用问卷调查法和简单随机抽样法。采用描述性分析、Mann-Whitney U检验、Kruskal Wallis检验和多元回归分析对400名被调查者进行管理和分析。调查结果显示,年龄、教育程度、易用性、社会影响力和信任对数字支付的使用有积极而显著的影响。信任对数字支付的使用影响最大。研究结果可以为从业者和研究人员提供见解,同时帮助数字支付服务提供商、政府和金融机构更好地理解和关注数字支付在各种金融交易中使用的实用性。关键词:Covid-19;数字支付;移动支付;手机银行;电子钱包。
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引用次数: 0
Keunikkan Sanad Dato’ Haji Mohd Nor bin Haji Ibrahim
Pub Date : 2022-04-27 DOI: 10.53840/ejpi.v9i1.65
Mohd Hasbie al-Shiddieque Ahmad
Kesinambungan sanad dalam mempelajari al-Quran di antara guru dengan murid dan diteruskan kepada generasi ke generasi merupakan satu tradisi di kalangan pencinta ilmu. Kesinambungan sesuatu sanad al-Quran dapat dikenalpasti dengan menjalani beberapa proses penerimaan sanad al-Quran seperti al-Ard dan al-Sama’ yang telah diamalkan oleh Nabi Muhammad SAW. Dato’ Haji Mohd Nor bin Haji Ibrahim telah menjalankan proses penerimaan sanad al-Quran bersama gurunya Sheikh Ahmad Ḥāmid al-Tījī. Namun demikian, sanad Dato’ Haji Mohd Nor bin Haji Ibrahim tidak pernah dibincang secara ilmiah. Kajian ini menfokuskan kepada keunikkan sanad Dato’ Haji Mohd Nor bin Haji Ibrahim dan menjelaskan ketokohan gurunya iaitu Sheikh Ahmad Ḥāmid al-Tījī dalam pengajian al-Quran. Kajian ini menggunakan metode kualitatif dan menjadikan kaedah temubual sebagai instrumen kajian. Manakala perisian yang digunakan bagi mengalisis temubual menggunakan perisian Nvivo 12. Hasil kajian mendapati bahawa sanad Dato’ Haji Mohd Nor bin Ibrahim merupakan sanad tertinggi yang perolehi dari gurunya Sheikh Ahmad Ḥāmid al-Tījī dengan bacaan Qirā’āt ‘Āṣyar al-Kubra.
老师和学生之间学习《古兰经》的 "圣训 "具有连续性,并代代相传,这是知识爱好者的传统。先知穆罕默德(Muhammad)曾经历过多种接受《古兰经》圣训的过程,如阿尔德(al-Ard)和萨玛(al-Sama')等,这些过程可以确认《古兰经》圣训的连续性。拿督哈吉-穆罕默德-诺尔-本-哈吉-易卜拉欣(Dato' Haji Mohd Nor bin Haji Ibrahim)与他的老师谢赫-艾哈迈德-哈米德-提吉(Sheikh Ahmad Ḥāmid al-Tījī)一起接受了古兰经圣训。然而,人们从未对拿督哈吉-穆罕默德-诺尔-本-哈吉-易卜拉欣的圣训进行过科学的讨论。本研究的重点是拿督-哈吉-穆罕默德-诺尔-本-哈吉-易卜拉欣(Dato' Haji Mohd Nor bin Haji Ibrahim)的诵经法的独特性,并解释他的老师谢赫-艾哈迈德-哈米德-提吉(Sheikh Ahmad Ḥāmid al-Tījī)在古兰经诵读中的突出地位。本研究采用了定性方法,并将 temubual 方法作为研究工具。研究结果发现,达图-哈吉-穆罕默德-诺尔-本-易卜拉欣(Dato' Haji Mohd Nor bin Ibrahim)从他的老师谢赫-艾哈迈德-哈米德-提吉(Sheikh Ahmad Ḥāmid al-Tījī)那里获得的诵读 Qirā'āt 'ṣyar al-Kubra 的最高诵读分数。
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引用次数: 0
The Impact of Society 5.0 and Industrial Revolution 4.0 on Employment and Future Job in Brunei Darussalam 社会5.0和工业革命4.0对文莱达鲁萨兰国就业和未来工作的影响
Pub Date : 2022-04-27 DOI: 10.53840/ejpi.v9i1.74
Hanafi Baha
Brunei Darussalam is in transition phase to transform Brunei into Smart Nation with support of Society 5.0 and Industrial 4.0. The society development and technologies has killed millions of jobs, according to Future Job Report 2020, 85 million of peoples globally expected to lost their job and being replace with machine by 2025. This research paper seeks to investigate the impact of human and technology transformation toward employment and future job in Brunei Darussalam. Hence, this article is base on qualitative research method, which based on content analysis on existing literature. Initial finding indicated that, Society 5.0 and IR4.0 has positive and negative impact on current employment such as uncounted of hard skill workers are being replaced by AI, robotics and automation. At the same manners, this transformation has created new job opportunities and change society work-style. The purpose of this study is to acknowledge the impact and to prepare our generation to be future ready. To conclude, human and technological transformation is inevitable event. The study proved, Society 5.0 and IR4.0 has solid effect on current employment and future job.
文莱达鲁萨兰国在社会5.0和工业4.0的支持下,正处于向智慧国家转型的过渡阶段。根据《2020年未来工作报告》,社会发展和技术已经导致数百万人失去工作,到2025年,全球预计将有8500万人失去工作并被机器取代。本研究论文旨在调查人力和技术转型对就业和未来工作在文莱达鲁萨兰国的影响。因此,本文采用定性研究方法,即在对已有文献进行内容分析的基础上进行研究。初步发现表明,社会5.0和工业4.0对当前的就业有积极和消极的影响,例如无数的硬技能工人正在被人工智能、机器人和自动化所取代。同时,这种转变也创造了新的就业机会,改变了社会的工作方式。这项研究的目的是承认其影响,并使我们这一代人为未来做好准备。总之,人类和技术的变革是不可避免的。研究证明,社会5.0和工业4.0对当前的就业和未来的工作有坚实的影响。
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引用次数: 0
Pembentukan Sahsiah Murid Melalui Program Sahsiah Unggul Murid (SUMUR) di Malaysia
Pub Date : 2022-04-27 DOI: 10.53840/ejpi.v9i1.71
Nor Anisa Musa, Nor Aniza Ahmad, Mohd Syaubari Othman
Program-program di sekolah terutama pembelajaran di luar bilik darjah adalah berperanan untuk membentuk sahsiah murid dengan memberi  penekanan kepada nilai-nilai kepribadian yang baik. Setiap murid perlu memiliki  tahap sahsiah yang tinggi dengan mengamalkan cara hidup beragama, berpenampilan sopan santun, berbudi bahasa, mempunyai jati  diri dan pelbagai lagi hal-hal berkaitan psikologi yang boleh terbentuk dalam diri secara tekal. Terbentuknya sahsiah unggul di sekolah merupakan antara tujuan yang perlu dicapai setelah pembelajaran atau ketika beraktiviti tanpa mengira batasan  demografi  seperti  agama, bangsa, jantina, lokasi mahupun  kategori sekolah. Kementerian Pendidikan Malaysia (KPM) merupakan agensi kerajaan yang bertanggungjawab dan berperanan  sebagai saluran utama dalam menekankan pembentukan sahsiah unggul murid. Pelaksanaan  Program Sahsiah Unggul Murid (SUMUR) oleh KPM merupakan program yang signifikan dengan  keperluan murid berkonsepkan aktiviti bermodul dan berpenilaian sepanjang persekolahan di peringkat  menengah. Penilaian yang terkandung dalam Program ini membantu peningkatan indeks kemenjadian murid. Maka, artikel ini membincangkan sorotan kajian lepas perkara-perkara  yang mempunyai hubungan dengan sahsiah murid seperti kecerdasan emosi, keterlibatan dan daya tahan.
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引用次数: 0
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