This paper delves in an aspect of monetary economics, addressing its Islamic wing in general and dinar advocates in particular. It argues that calls to reinstitution of dinar currencies are not only anachronistic and unnecessary, but also counter-productive and potentially unislamic. It further posits that regardless of nature of economy, legal ten

demographic factors such as location, engagement of tax agent, size and type of small- and medium-sized enterprises (SMEs) industry in Malaysia. Design/methodology/approach – In this study, using proprietary tax audit data from the Inland Revenue Board of Malaysia (IRBM) on the 2011 tax returns of SMEs, the authors run a multiple regression analy

This paper offers an examination of the scholarship of Dāwūd al-Faṭānī in dealing with the revealed sources (naqlī) and qualified scholarship in the exercise of the intellect (‘aqlī) in affirming the Islamic creed. The author emphasizes the determination of Dāwūd al-Faṭānī on the need to refer to the authority of naqlī and ‘aqlī

Shaykh Dawud al-Fatani merupakan di antara ulama dan pengarang terulung di Kepulauan Melayu pada akhir kurun ke-18 dan 19. Beberapa karangan beliau telah menjadi rujukan utama di Alam Melayu dalam ilmu akidah, fiqh, dan tasawwuf. Sebahagian kitab-kitab beliau seperti al-Durr al-Thamin, Munyat al-Musalli, Furu’ al-Masa’il dan Minhaj al-Abidin me

The use of synthetically derived poly(lactic-co-glycolic acid) scaffold and naturally derived materials in regeneration of intervertebral disks has been reported in many previous studies. However, the potential effect of poly(lactic-co-glycolic acid) in combination with atelocollagen or fibrin or both atelocollagen and fibrin bioscaffold composite

Shaykh Dawud al-Fatani merupakan di antara ulama dan pengarang terulung di Kepulauan Melayu pada akhir kurun ke-18 dan 19. Beberapa karangan beliau telah menjadi rujukan utama di Alam Melayu dalam ilmu akidah, fiqh, dan tasawwuf. Sebahagian kitab-kitab beliau seperti al-Durr al-Thamin, Munyat al-Musalli, Furu’ al-Masa’il dan Minhaj al-Abidin me

Background of study: The insertion of peripheral intravenous catheter (PIVC) is essential among hospitalized patients for treatment purposes. However, this procedure usually fails before the end of therapy due to many complications. Phlebitis is one of the common complication occurred. Therefore, this study was conducted to determine the incidence

Strata titles are important to evidence ownership. Living in strata properties involves communal responsibilities and sharing common facilities that are known as common properties. In this situation, it is nonetheless predictable that there are bound to be disagreements and disputes among the residents and the management body or residents and resid

This study seeks to investigate the disclosure of Shariah related information (SRI) in financial reporting practice of Islamic Cooperative (IC). This paper reports on a case study of three Baitul Maal wat Tamwil (BMT) based organizations that are IC. The financial statements of these organizations are analyzed using a self-constructed index consist

The raison d’être in Bay’ al-Salam and IstithnÉ’ is to help the ummah in answering the basic question in economy – “How do we allocate resources from the rich to the poor?” In Bay’ al-Salam, the rich buyer pays the poor farmer (seller), in full, while the poor farmer agrees to deliver the crops in the future. Much as the society wou