Financial reporting is a formal recording of transaction and activities of a financial entity. The demand for standards in financial reporting started way back before introducing the Malaysian Accounting Standards Board (MASB). A compar-ative analysis of the presentation and disclosure of Islamic banks’ financial statement based on IFRS and AAOIF

The study aims to investigate the impact of self-leadership on Muslim postgraduate students’ achievement or productivity during remote teaching and learning in Malaysian higher education institutions. The research instrument was a Likert questionnaire that measured the dimensions of self-leadership and productivity. The study employed principal c

The present paper aims to portray a metaphysical and theological understanding of the Islamic eschatology, comparing between two contemporary scholars, Badiuzzaman Said Nursi and alAttas. Through library research and content analysis, this paper looks deeply into the views and explanations made by the two versatile scholars regarding Islamic eschat

Research shows that nurses are one of the most vulnerable categories of professionals to develop stress and other problems due to the nature of their job. Thus the objective of this study is to describe the perceived stress experienced during the COVID-19 pandemic among Malaysian nurses. A cross-sectional study was conducted through an online form

Purpose: This study was aimed to evaluate the tear lipid floating time (LFT) using dynamic fluorescein test. Method: Three hundred and twenty-one subjects with 642 eyes were included in this cross-sectional study. A subject was considered having dry eye if the tear film break-up time (TFBUT) and schirmer test with anaesthesia values were less than

Abstract: Continuously variable transmission (CVT) is more efficient in transmitting power from the engine to the wheels than traditional gearboxes as it able to provide an infinite number of gear ratios as per road conditions and car speeds. Current CVT system that utilizes hydraulic actuation mechanism experienced slow acceleration when moving fr

Introduction: This study was conducted to determine the association between knowledge, attitude and practice among Kuantan community towards anti-smoking campaign. An anti-smoking campaign can be referred to as a series of ads programs that are introduced through various objective approaches to give awareness to people on the negative impacts of sm

Expression of non-Newtonian fluid/solid mixture is often encountered in the fields of polymer and food industries. However, a reliable method for the design of the expression process has not been established. In this study, we conducted expression experiments of power law non-Newtonian fluid/solid mixture under constant pressure condition. The basi

Malaysia is surrounded by a large waterbody, which is very rich in various fisheries resource including a wide variety of shrimps. In Malaysia, shrimp production is very important in terms of food supply, contributing to gross domestic product (GDP) and employment. Demand on Malaysian shrimp is gradually increasing starting from 19th century when a

Academic institutions act as a repository of knowledge where academics pursue challenging intellectual endeavors. However, the value of intellectual humility is frequently underestimated in the pursuit of knowledge. A healthy academic environment depends on intellectual humility, that is characterized by an awareness of one's limits, a readines