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The Journal of Social Sciences Research

Online ISSN: 2411-9458
Print ISSN: 2413-6670

Quarterly Published (4 Issues Per Year)

Special Issue

Special Issue 6 2018

Financial Literacy Among Malaysian: Level of Financial Knowledge Score

Authors: N. Sawandi ; A. S Abu Bakar ; H.Shaari ; R. A. Saad ; N. A. Amran

Influences on Knowledge Sharing in the Academes: Implications for Individual Performance

Authors: Usman Madugu ; Halimah Abdul Manaf

Urban Kampung as a Space of Opportunities: Women’s Strategies to Make a Living in High-Density Informal Settlements

Authors: D. Mizanni ; E. Ellisa

Student Quality Evaluation amongst Tahfiz Science Schools in Malaysia

Authors: Abdul Rahim A. ; Aminurraasyid Y. ; Mohd Farihal O.

Maternal Clinic Attendance: Does Husbands' Knowledge about Pregnancy and Childbirth have Influence on Intra-Household Decision-Making?

Authors: Mpawenimana Abdallah Saidi ; Bougangue Bassoumah ; Yusuf Sani Abubakar

An Acceptance and Exclusion of Malaysian Folktales Based on Established Qualifying Factors to Create a Malaysian Folktale Classification System for Safeguarding Purpose

Authors: Harryizman Harun

The Social Accountability Conceptual Model for Humanitarian Relief NGOs

Authors: Norazita Marina Abdul Aziz

Pages: 343-347
DOI: doi.org/10.32861/jssr.spi6.343.347
Abstract
Interestingly, for the year 2016, there are 10,532 registered not-for-profit agencies with Register of Society (ROS). Malaysian humanitarian relief Non-Governmental Organisations (NGOs) has risen to another platform to be world-recognised agencies. The humanitarian NGOs receive millions ringgit donations from the financial donors for distribution to the refugee and vulnerable community. With huge amount of money received and trust given by the public, the NGOs have to account for their actions to the upward-downward parties. The research investigate the social engagement undertaken by the NGOs in distributing the public donations to the. Thus, the aims of the research are to explain the social actions undertaken by the humanitarian relief mission NGO to discharge the social accountability to the community, to analyse the performance measurement indicator in deliberating the community’s engagement within the humanitarian relief mission and to conceptualise social accountability model for the humanitarian relief mission. The grounded theory is employed in explaining the human agency’s actions through social constructionist position within the humanitarian relief NGOs, through a series of in-depth interviews, memos, documentary reviews and observations. This methodological foundation considers how social phenomena or objects of consciousness develop in social contexts by understanding of human’s actions. The paper reveals the underpinning social engagement and values articulated by the humanitarian relief agencies and in-depth understand of social accountability for humanitarian relief mission, particularly the aid deployment in the Islamic region. The paper is essential in decision making related to national social policy that relates to National Key Results Areas (NKRAs) in prioritising needs of the people. Additionally, it will develop a social accountability model for the government in supporting the NGOs action; monitoring the cash flow from the donors, NGOs and beneficiaries; and supporting the resolution made by Islamic Countries and Organisation for Islamic Cooperation (OIC).

The Delineation of the Islamic Accounting Concepts through the Narrative Reviews Intrepretation

Authors: Norazita Marina Abdul Aziz ; Dr. Fadzila Azni Ahmad

Pages: 348-352
DOI: doi.org/10.32861/jssr.spi6.348.352
Abstract
Islamic accounting records the Islamic business transactions through the adoption of International Accounting Standards (IAS). To harmonise the Islamic accounting principles and rules with IAS, some of the paragraphs in the IAS, which deviates the Islamic fundamental law, will be deleted, omitted or disregarded based on the relevancy of its usage. Similarly, the application of the conventional conceptual framework is fully adopted based on the acceptance of the universal law of the peoples’ in outlining the elements consists in qualitative characteristics. However, Islamic accounting is founded within the foundation of Shariah Law.In line with this, questions arise pertaining to the Islamic accounting fundamental principles within the Islamic philosophical stances consisting tasawur, ontology, epistemology and axiology. Thus, this paper aims to evaluate the appropriateness of Islamic accounting concepts in adopting-modifying strategies from the conventional accounting framework. The narrative reviews approach was employed in undertaking the literature search for selected articles based on the inclusion and exclusion criteria. The goal of narrative reviews is to identify common themes across research regarding a particular subject that then can be used to identify commonalities and critical differences among included documents. The paper utilises interpretive inquiry of the texts mainly from the al-Quran, Hadiths and other related literatures in the research area. The findings reveal the Islamic accounting concepts, which includes characteristics, principles and elements, has to be aligned with the Islamic Shariah Law. From the narrative review, the Islamic accounting concepts emphasise on the relationship to Allah, relationship to human through social welfare, social justice, loyalty, trustworthiness, accurate weightage, full disclosures, timeliness, monetary values and clarity. The important elements prohibited in Islamic transactions includes activities related to deprived interest (riba), gambling (maisir), uncertainty (gharar), and haram commodities such as pork and alcohol. In summary, the Islamic accounting concepts has to be developed within the Islamic epistemological stances with reference to the exegesis stipulated in the al-Quran, and Hadith through the derivation from the narrative review approach.

The Effect of Teachers’ Work Ethic Practice: A Study at a Daily School in the Kubang Pasu District

Authors: Mohamad Khairi Haji Othman ; Rozalina Khalid

Corruption and Stock Market Development: Evidence from Asian Countries

Authors: Kelvin Lee Yong Ming ; Mohamad Bin Jais ; Rossazana Abd Rahim ; Ayoib Che-Ahmad

Muslim Religious Practice and Non-Muslim Response in Malaysian Inter-Religious Discourse

Authors: Munif Z. F. Nordin ; Nor Fariza Mohd Nor

Multi-Religious Affairs Under the Muslim Legal System: A Historical Study of Umar’s Transformative Approaches in Islamicjerusalem after the First Muslim Conquest (637CE)

Authors: Aminurraasyid Yatiban ; Fatimatuzzahra Abd Rahman

Validity Measurement of WAQF Related Research in Scopus Indexed Journals: A Rabbani Approach Analysis

Authors: Nor Hanani Binti Ismail

Productivity, Technology and Efficiency Change of Islamic and Conventional Reits in Malaysia

Authors: Nor Nazihah Chuweni ; Ihsan Isik ; Ahmad Shazrin Mohamed Azmi

Pages: 382-389
DOI: doi.org/10.32861/jssr.spi6.382.389
Abstract
Problem/Purpose – The paper examined total factor productivity changes namely Malmquist Productivity Index (MPI) for the Malaysian Real Estate Investment Trust (M-REITs) by drawing attention to the Islamic and conventional REITs Design/methodology/approach – Data was attained from annual reports for the period of 2007 to 2015. The non-parametric approach of MPI-DEA examined the productivity, technological and efficiency change indices. Findings – The result suggested both Islamic and conventional REITs have exhibited productivity regress of 18.09% and 11.51% respectively during the period of study. These productivity regress could mainly due to the regress in technological rather than efficiency change. One possible reason for this technological regress is likely due to REIT requirement in which the REIT managers could not retain their earning and reinvest their income for the following year. The REIT managers need to have access to external capital for purchasing new asset, which could lead to a higher cost of capital than the retained earnings. On the other hand, both conventional and Islamic REITs exhibited an increase of 28.33% and 61.54% respectively for efficiency change, mainly due to an increase in managerial rather than scale, implying that both REITs have been managerially efficient in managing the operating costs but operating at the non-optimum scale of operations. Research limitations/implications –This study provide empirical evidence on the source of productivity regress for M-REITs and insights on the comparative analysis of Islamic and conventional REITs. Future research suggested to be undertaken include the identification of key determinants for the productivity changes of M-REITs using the parametric approach. Originality/value – This paper is the first analysis on the productivity changes of Islamic REITs vis-à-vis conventional REITs. By examining these values, the identification of main sources of Malaysian Islamic REITs productivity regress assist M-REIT managers to develop strategies in improving their REIT productivity and provide competitive edge in the market.

Determinants of Debt Structure in Ace Market Bursa Malaysia: A Panel Data Analysis

Authors: Maziar Ghasemi ; Nazrul Hisyam Ab Razak ; Komeil Dehghani

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