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All Journal The International Journal of Accounting and Business Society International Journal of Supply Chain Management
Abdul Rahim Abdul Rahman
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Transportation

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An Exploratory Study Of Accounting On Ijarah As Practiced By Malaysian Financial Institutions Shariff, Ros Aniza Mohd; Abdul Rahman, Abdul Rahim
The International Journal of Accounting and Business Society Vol 13, No 1 (2005): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Prior studies on Ijarah were mainly focusing on the economics, legal and financial aspects, there was, however, so far no in- depth study on accounting for Ijarah. The main objective of this study is to explore the nature of accounting practices as practiced by Malaysian financial institutions. First, the study makes comparison between the Intemational Accounting Standard on leasing (IAS 17); the accounting standard for Ijarah (FAS 8) as developed by the Accounting and Auditing Organization for lslamic Financial Institutions (AAOIFI); and the Malaysian Accounting Standard Board (MASB 10). The study found that there are major differences as to the nature of leasing and Ijarah, and as a result accounting principles that have driven all the three standards as well as accounting techniques developed for leasing and Ijarah are significantly different. Secondly, the study examines the level of acceptability of the AAOlFI’s FAS 8 among the Malaysian financial institutions. The result of the questionnaire survey shows a low level of acceptability of FAS 8 and the result from the interviewsurvey further confirms this finding. This study indicates, subject to further studies on other lslamic financial instruments and other lslamic countries, that the effort to harmonise the accounting practices on lslamic financing practices by financial institutions internationally may be a difficult task. Secondly, until and unless the AAOIFI standard is adopted by the regulatory agency as in the case of Malaysia, Bank Negara Malaysia, AAOIFI standards will remain only as a reference but do not have the legal authority. Consequently, the quality and comparability of accounting information of lslamic financing such as Ijarah will be seriously at a stake.
Achieving Logistics Performance in Military Environmental Dynamism: The Role of Organizational Capabilities Abdul Rahman, Abdul Rahim; Ab. Hamid, Noor Raihan
International Journal of Supply Chain Management Vol 8, No 2 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : ExcelingTech

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59160/ijscm.v8i2.3080

Abstract

This study aims to understand the factors that influence the Malaysian Army logistics performance and the role of process capability. In addition, this study also attempts to examine the role of learning capability between the military environmental dynamism and process capability. It also attempt to include strategic logistics alliances on the relationship between the process capability and the Malaysian Army logistics performance. Since this study is also focusing on how organizational learning capability and process capability play a role in achieving logistics performance, a more comprehensive conceptual framework is required. This research therefore is expected to fill the research gap by developing a new theoretical conceptual model by tying up three theories including dynamic capability, organizational learning, and social exchange theories.
Co-Authors Ab. Hamid, Noor Raihan Ros Aniza Mohd Shariff