Purpose: The current study aims to investigate the important benefits or advantages of digital audit implementation perceived by the internal auditors of the Accountant General’s Department of Malaysia (AGD), and examine the significant challenges faced by the AGD auditors in implementing digital audit. Design/Methodology/Approach: A focus group

This research explores financial sustainability of Islamic secondary schools, which is critical to ensure adequate facilities and improving the learning process. This study employs qualitative meta-analysis and documentary research approaches to improve the existing literature on financial sustainability from an Islamic perspective. The existing bo

The article explores the green modes of resistance in the Palestinian poet Mahmoud Darwish’s poetry of exile, focusing on how the natural images are utilized as an iconic tool of resistance to the occupation of the homeland left behind. Darwish's poetry, often centered on themes of loss, displacement, and the yearning for homeland, uses evoca

Halalan toyyiban is an Islamic concept; its origins, fundamentals, and principles, as well as the branches and fruits of the halal concept, are found in the Qur'an and Sunnah ( 2:168, 2:172, 2: 173, 5:3, 5:4, 5:5, 5:87,5: 88, 5: 90, 5:96, 6:118, 6:119, 6:121, 6:145, 7:31, 10:59, 16:14, 16:114, 16:115, 16:116, 23:51, 40:79,). The phenomenon demo

Islamic secondary schools are non-profit educational institutions that can either be affiliated with governments’ assistantship or depending on self-generated income. Financial sustainability is found to be scarcely discussed in literature review, especially when it is related to Islamic secondary schools. This research identifies the application

Drones present substantial detection challenges due to their capacity to operate in various conditions, including low lighting, harsh weather, and similar objects like birds. Existing datasets frequently fail to address all of these challenges comprehensively. The BirDrone dataset, specifically designed to improve the accuracy of distinguishing bet

Magnetic Levitation Systems (MLS), or Maglev for short, utilise magnetic fields to levitate objects. They find applications in various scientific fields, particularly transportation, materials science, and biomedical engineering. Due to the diverse applications, different modelling and control approaches are necessary. The operation of each Maglev

Thermoelectric cooling (TEC) systems have garnered significant attention due to their advantages over compressor-based systems, including lower cost, compact size, and environmental friendliness. However, temperature control strategies for TEC systems remain relatively unexplored. This research aims to develop a smart thermoelectric system capable

This handbook offers a Qur’ānic-based lifelong learning module tailored for the elderly, focusing on spiritual growth and knowledge retention aligned with Islamic teachings. It provides a comprehensive framework that accommodates the unique physical, cognitive, and emotional needs of elderly learners, fostering an inclusive and enriching learnin

This article aims to describe the differences between research-focused and teaching-focused (non-research) universities in terms of usage of web-based library services, as discovered by way of questionnaires and statistical analyses. It was found that the type of university within the country of Malaysia correlates to significant differences in usa