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All Journal Gadjah Mada International Journal of Business Binus Business Review Jurnal Akuntansi dan Keuangan Indonesia
Suhaiza Ismail
International Islamic University Malaysia
Economics, Econometrics & Finance

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Ethical Ideology and Ethical Judgments of Accounting Practitioners in Malaysia Ismail, Suhaiza; Mohd Ghazali, Nazli A.
Gadjah Mada International Journal of Business Vol 13, No 2 (2011): May-August
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

The paper intends to explore the ethical ideology and ethical judgments of accounting practitioners in Malaysia. The objectives of this study are twofold. First, the paper intends to examine the factors that contribute to the different ethical ideology among Malaysian accounting practitioners. Second, it aims to investigate the influence of demographic factors and ethical ideology on ethical judgments of accounting practitioners. The study used Forsyth’s (1980) Ethics Position Questionnaire instrument to examine the ethical ideology of the accountants and adopted ethics vignettes used by Emerson et al. (2007) to assess the ethical judgments of the respondents. From the statistical analysis, this study found that age and gender have a significant impact on ethical judgment but not on ethical ideology. In addition, idealism and relativism have a significant influence on ethical judgment, especially in a legally unethical situation.     
Customers’ Perceptions on the Objectives, Characteristics and Selection Criteria of Islamic Bank in Thailand Lateh, Nasrina; Ismail, Suhaiza; Ariffin, Noraini Mohd
Gadjah Mada International Journal of Business Vol 11, No 2 (2009): May - August
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

Due to relatively new establishment of islamic bank in Thailand and paucity of empirical research undertaken in the area, this study intends to capture the perceptions of Thai customers towards the objectives and characteristics of the islamic bank. In addition, this study aims to determine the important bank selection criteria as perceived by the customers and the differences in the perceptions of moslem and non-moslem customers were identified. The study surveys a sample of 462 respondents. The empirical findings show that the Thai customers know that the essential characteristic of the islamic bank is interest prohibition. They tend to support the idea that the islamic bank should strive to achieve its social objectives more than the commercial objectives. In addition, the results showed that there are differences between the Thai moslem and non-moslem customers’ preferences toward various bank selection criteria. The moslems highly considered the interest-free saving facilities, while the non-moslems tended to concern more about its reputation and image, and knowledgeable and competent personnel.
Assessing the Job Selection Criteria of Accounting Students: A Normative Approach Zubairu, Umaru; Ismail, Suhaiza; Abdul Hamid, Fatima
Binus Business Review Vol 8, No 2 (2017): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v8i2.1828

Abstract

 This research assessed to what extent final-year Muslim accounting students in Malaysia considered Islamic principles when choosing a job after graduation. 356 final-year Muslim accounting students in four Malaysian universities were surveyed using an open-ended job selection scenario. The result shows that reality does not live up to the ideal. Only 16% of the respondents apply Islamic principles in making a job selection decision. The remaining 84% are more concerned with other criteria such as personal interests, salary considerations, and company reputation.
PRIVATE FINANCE INITIATIVE (PFI) IN MALAYSIA: THE NEED FOR AND ISSUES RELATED TO THE PUBLIC SECTOR COMPARATOR (PSC) Ismail, Suhaiza; Rashid, Khairuddin Abdul
Jurnal Akuntansi dan Keuangan Indonesia Vol. 4, No. 2
Publisher : UI Scholars Hub

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The Concept of Private Finance Initiative (PFI) or Public Private Partnership (PPP) has been internationally implemented over the last two decades. In Malaysia, eventhough the involvement of the private sector in assisting with the provision of public services and facilities is not new, only recently under the Ninth Malaysia Plan the government officially announced the implementation of projects using PFI scheme in order to promote greater involvement of the private sector in delivering public services (Ninth Malaysia Plan, 2006). Consequently, a series of PFI projects is now being implemented including some already under construction. However, little is known on the real nature of the Malaysian PFI. One of the aspects considered critical in the implementation of a PFI project is the need for a public sector comparator (PSC) to demonstrate that the project can achieve value for money through comparing the public sector comparator (PSC) with the bid or bids submitted by the private sector. The study being reported herein focuses on the concept of PFI as practiced in Malaysia and the construction of a PSC. Given that under the Malaysian PFI, the PSC is yet to be established there is an urgent need for one to be constructed. In addition, critical issues concerning the transfer of risks and the determination of discount rate are also discussed. The study combines literature review on PFI and interviews with civil servants involved in the implementation of PFI in Malaysia.
ACCOUNTING STUDENT’S LEARNING APPROACHES AND IMPACT ON ACADEMIC PERFORMANCE Ismail, Suhaiza
Jurnal Akuntansi dan Keuangan Indonesia Vol. 6, No. 2
Publisher : UI Scholars Hub

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Abstract

The objective of the study is threefold. Firstly, the study explores the learning approaches adopted by students in completing their Business Finance. Secondly, it examines the impact that learning approaches has on the student’s academic performance. Finally, the study considers gender differences in the learning approaches adopted by students and in the relationship between learning approaches and academic performance. The Approaches and Study Skills Inventory for Students (ASSIST) was used to assess the approaches to learning adopted by students whilst the students final examination result was considered in examining the performance of the students. The results indicate that majority of the accounting students, both male andfemale groups prefer to use the deep approach in studying Business Finance. The findings also reveal that there were significant relationships between learning approaches and academic performance with positive direction appears for deep and strategic approaches whilst negative relationship reveals for surface approach.
Co-Authors Abdul Hamid, Fatima Nasrina Lateh Nazli A. Mohd Ghazali Noraini Mohd Ariffin Rashid, Khairuddin Abdul Rashid, Khairuddin Abdul Zubairu, Umaru