UNIMAS Review of Accounting and Finance最新文献_第3页

The Effect of Profit Sharing Financing and Receivables towards Total Assets in Islamic Banking: Case Study in BNI Syariah 利润分享融资和应收账款对伊斯兰银行总资产的影响:以伊斯兰银行为例

UNIMAS Review of Accounting and Finance Pub Date : 2021-03-26 DOI: 10.33736/uraf.3101.2021

Zulfikar Hasan

{"title":"The Effect of Profit Sharing Financing and Receivables towards Total Assets in Islamic Banking: Case Study in BNI Syariah","authors":"Zulfikar Hasan","doi":"10.33736/uraf.3101.2021","DOIUrl":"https://doi.org/10.33736/uraf.3101.2021","url":null,"abstract":"The objective of my research is to observe at the relationship between receivables, profit-sharing financing to total assets at BNI Syariah Bank from 2016-2020. Total assets in BNI Syariah frequently endure fluctuations in total assets each year, whether receivables and profit-sharing financing have a significant effect on variable Y (total assets). The method that researchers run is a quantitative method using the help of SPPS software, while the variables that influence are the dependent variable receivables and profit-sharing financing. The funding channelled by BNI Syariah is essentially the same as other Islamic banks in Indonesia. Because it still uses an agreement that has long practised in the Islamic banking system, such as the Murabaha contract for the provision of receivables, Mudharabah and Musyarakah contracts for profit sharing between customers and banks. The relationship between Receivables and Revenue Sharing Financing has a positive correlation between variables. This research can also provide some connection between Murabahah and Musharaka which are one of the main product sources of BNI Syariah bank. The originality of the research that the researcher makes is his own, it is not copied and that the researcher's research idea is new and can add new knowledge.","PeriodicalId":187805,"journal":{"name":"UNIMAS Review of Accounting and Finance","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115272416","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4

The Determinants Of Human Capital Disclosure For Financial Sector In Malaysia 马来西亚金融部门人力资本披露的决定因素

UNIMAS Review of Accounting and Finance Pub Date : 2020-12-30 DOI: 10.33736/uraf.2818.2020

Nazaria Md. Aris, Nurul Hamizah Rahmat, S. Sahari

{"title":"The Determinants Of Human Capital Disclosure For Financial Sector In Malaysia","authors":"Nazaria Md. Aris, Nurul Hamizah Rahmat, S. Sahari","doi":"10.33736/uraf.2818.2020","DOIUrl":"https://doi.org/10.33736/uraf.2818.2020","url":null,"abstract":"Disclosure of human capital is evolving and has rapidly emerged as a critical area of focus through the lens of stakeholders. This study analyses the factors influencing human capital disclosure for financial sector in Malaysia from 2013 to 2017. The result of this study reported that there is significant positive relationship between firms’ performance and leverage towards human capital disclosure. This study discovered among the human capital characteristics, employee benefit has the highest value on human capital disclosure for Financial sector in Malaysia followed bytraining of employee, Occupational Safety and Health Administration (OSHA) and the lowest value is descriptive employee.This study usesdescriptive analysis, content analysis, correlation analysis, and regression analysisto test and analyse the dependent variables and independent variables of this study. The results of this study should be great importance tomany parties such as employees, stakeholder, government, researcher and university in making right decision with regard to human capital disclosure. \u0000Keywords:Human Capital Disclosure, Performance, Leverage, Financial Sector","PeriodicalId":187805,"journal":{"name":"UNIMAS Review of Accounting and Finance","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115814346","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Factors Influencing the Customer Switching Behaviour in Investment Banking 影响投资银行客户转换行为的因素

UNIMAS Review of Accounting and Finance Pub Date : 2020-12-30 DOI: 10.33736/uraf.2827.2020

S. Sahari, N. Othman, Shaharuddin Jakpar, E. O. Nichol

引用次数: 1

Technical Analysis and Malaysian Banking Sector during COVID-19 Pandemic COVID-19大流行期间的技术分析和马来西亚银行业

UNIMAS Review of Accounting and Finance Pub Date : 2020-12-30 DOI: 10.33736/uraf.2822.2020

K. Lee

引用次数: 5

Intellectual Capital Efficiency and Firm Performance of Technology, Telecommunication and Media Companies in Malaysia 马来西亚科技、电信和媒体公司的智力资本效率与企业绩效

UNIMAS Review of Accounting and Finance Pub Date : 2020-12-30 DOI: 10.33736/uraf.2312.2020

Ahmed Sharem

引用次数: 0

THE IMPLEMENTATION OF BALANCED SCORECARD (BSC) IN MEASURING PERFORMANCE IN MALAYSIA HIGHER EDUCATION INSTITUTIONS 平衡计分卡(bsc)在马来西亚高等教育机构绩效评估中的实施

UNIMAS Review of Accounting and Finance Pub Date : 2020-12-30 DOI: 10.33736/URAF.2313.2020

M. Yusof

{"title":"THE IMPLEMENTATION OF BALANCED SCORECARD (BSC) IN MEASURING PERFORMANCE IN MALAYSIA HIGHER EDUCATION INSTITUTIONS","authors":"M. Yusof","doi":"10.33736/URAF.2313.2020","DOIUrl":"https://doi.org/10.33736/URAF.2313.2020","url":null,"abstract":"Higher Education Institutions (HEIs) under the Ministry of Education Malaysia (MOE) are considered as the catalysts for excellence in the national education sector. The education sector has always enjoyed the highest national development budget and this has proven that the government's commitment to the education is paramount. Growth rates for researching output and quality are among the highest in the world, and higher education institutions in Malaysia has achieved a strong ranking among their Asian counterparts. Malaysia must make adjustments, including transforming higher education systems to thrive in an increasingly challenging global economic environment. Therefore, a form of performance assessment mechanism needs to be developed to evaluate on the performance and quality of services delivered in line with the goals set. The Balanced Scorecard (BSC) is one of the most widely used assessment instruments in assessing the performance on the institution. Therefore, the purpose of this study is to highlight the importance of BSC in the measuring performance in the Malaysia HEIs. Many previous studies have been conducted to evaluate the effectiveness of BSC especially in corporate companies and the results of these studies show that BSC has a positive and beneficial impact on the organization. However, there are still fewer studies which involve the Malaysia HEIs in conducting BSC-based performance evaluations. In addition, a strategic map will be developed to guide the implementation of BSC in Malaysia HEIs. When implemented, it is hoped that the BSC can be used by management to assist in the implementation of long-term strategies as a tool in monitoring and evaluating the performance of Malaysia HEIs in addition to preparing for future educational challenges","PeriodicalId":187805,"journal":{"name":"UNIMAS Review of Accounting and Finance","volume":"136 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122755687","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 6

FACTORS AFFECTING CUSTOMER SATISFACTION IN ONLINE SHOPPING IN KUCHING, SARAWAK. 影响沙捞越古晋网上购物顾客满意度的因素。

UNIMAS Review of Accounting and Finance Pub Date : 2020-12-30 DOI: 10.33736/uraf.2862.2020

R. A. Rahim

{"title":"FACTORS AFFECTING CUSTOMER SATISFACTION IN ONLINE SHOPPING IN KUCHING, SARAWAK.","authors":"R. A. Rahim","doi":"10.33736/uraf.2862.2020","DOIUrl":"https://doi.org/10.33736/uraf.2862.2020","url":null,"abstract":"Customer satisfaction is important in online shopping as online shopping has become a trend nowadays. Therefore, customer satisfaction is important so that we can improve customer satisfaction towards online shopping thus increase the growth of E- commerce in Malaysia. This study aims to examine the factors (Website Design, Delivery Service and Security) that affect customer satisfaction and their relationship between factors (Website Design, Delivery Service and Security) with customer satisfaction in online shopping in Kuching, Sarawak. Website Design, Delivery Service and Security are the three independent variables while customer satisfaction is the dependent variables in this study. A total of 300 electronic questionnaires through google from been collected and analysed by using the Descriptive Analysis and Inferential Analysis where Pearson Correlation Coefficient and Multiple Linear Regressions Analysis being employed to test the three-hypothesis developed in this study. In this study, all the three independent variables which included Website Design, Delivery Service and Security are significant and positive related to the customer satisfaction in online shopping in Kuching, Sarawak. Besides, among the three independent variables, Website Design is the most influential factors that affect customer satisfaction in online shopping in Kuching, Sarawak.","PeriodicalId":187805,"journal":{"name":"UNIMAS Review of Accounting and Finance","volume":"175 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127797691","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

The Effect of Working Capital Management on Firm’s Performance of Food and Beverages Sector in Malaysia 营运资金管理对马来西亚食品和饮料行业企业绩效的影响

UNIMAS Review of Accounting and Finance Pub Date : 2019-12-26 DOI: 10.33736/uraf.1999.2019

Suzila Mohamed Yusof, Nazaria Md. Aris, Muhammad Ismail

引用次数: 0

A Case Study On Golden Hope Plantations Berhad 以金希望种植园有限公司为例

UNIMAS Review of Accounting and Finance Pub Date : 2018-12-31 DOI: 10.33736/URAF.1221.2018

A. Ibrahimy

引用次数: 0

Integration Level of Social Environmental Disclosure (SED) Between The Global Reporting Initiative(GRI)- Sustainability Reporting and The International Integrated Reporting Council (IIRC) Reporting Among European Companies 全球报告倡议组织(GRI)-可持续发展报告与国际综合报告委员会(IIRC)欧洲公司报告之间的社会环境信息披露(SED)整合水平

UNIMAS Review of Accounting and Finance Pub Date : 2018-12-31 DOI: 10.33736/URAF.1216.2018

Suzila Mohamed Yusof, Nazaria Md. Aris, Nurul Syuhada Binti Zaidi

引用次数: 1