Prioritization of Workplace Practices: Evidence from Islamic financial institutions

The aim of this study is to examine the prioritization of workplace practices among Islamic financial institutions in Malaysia for 2012. A content analysis of the annual and sustainability reports were carried out to examine the extensiveness of disclosure relating to information on workplace practices. An Islamic workplace index was used to evaluate the workplace disclosure. The results of the study revealed that skill enhancement and employees-management engagement were the focus for workplace environment among Islamic financial institutions. Particularly, information relating to incentives and bonuses were found to be the most extensively disclosed information

Prioritization of Workplace Practices: Evidence from Islamic financial institutions

The aim of this study is to examine the prioritization of workplace practices among Islamic financial institutions in Malaysia for 2012. A content analysis of the annual and sustainability reports were carried out to examine the extensiveness of disclosure relating to information on workplace practices. An Islamic workplace index was used to evaluate the workplace disclosure. The results of the study revealed that skill enhancement and employees-management engagement were the focus for workplace environment among Islamic financial institutions. Particularly, information relating to incentives and bonuses were found to be the most extensively disclosed information.© 2016. The Authors. Published for AMER ABRA by e-International Publishing House, Ltd., UK. Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies, Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia.Keywords: Workplace environment; Islamic financial institutions; corporate social responsibility; Malaysia

Key Factors of Successful Corporate Environmental Practice in Selected Malaysia Public Listed Companies

Today, the issue of corporate environmental practice has been discussed extensively in research and operation because the future of sustainability is at stake. Thus, this paper’s objectives are 1) to understand the corporate environmental practice and 2) to determine the key factors of successful corporate environmental practice. Data were gathered from semi-structured interviews with representatives from several prominent Public Listed Companies (PLCs) in Malaysia, which are the pioneer in this area. Findings from this study reveal that companies should have clear environmental guidelines, and most importantly enhanced data governance for greater corporate environmental practice. The conclusion discusses the continuous improvement in navigating and planning future research. Keywords: Corporate environmental practics; Operationalisation, Data governance; Resilience eISSN: 2398-4287© 2020. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BYNC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. DOI: https://doi.org/10.21834/ebpj.v5i15.242

Environmental Reporting Practices In Malaysia And Australia

The purpose of this paper is to investigate the state of environmental reporting by Malaysian and Australian companies on ‘other’ reports, i.e. other than annual reports.  The paper employs content analysis to study the environmental disclosures made by the selected 100 companies in the two countries.  Regression analysis is performed on potential influencing factors for environmental reporting.  The findings are also compared to previous studies on environmental reporting in corporate annual reports by Yusoff and Lehman (2008).  The paper finds that environmental reporting in ‘other’ reports (Malaysia and Australia) are largely descriptive and in qualitative form.  In addition, the influencing factors for environmental reporting are of similar quality to those made in annual reports, in both countries.  These findings imply that this type of communicating environmental information does not contribute greater corporate accountability among companies in fulfilling stakeholders’ needs and demands for environmental information.  Hence, more efforts are needed to promote better and greener environmental reporting practice.  This study comparatively explores the environmental practices and interprets the possible link between influencing factors for environmental reporting and actual environmental reporting practices on a two-country basis, between Malaysia and Australia

Event Study Announcement of Fraud and Abnormal Returns of BUMN Companies

Abstract This study aims to determine the effect of fraudulent financial reporting of BUMN on abnormal returns. This study is important because most of the research examining these events has been conducted in developed markets. This study uses an event study approach with a window period of five days before and five days after the incident. By using the purposive sampling method, five BUMN companies that were reported to have committed the fraudulent in 2019 was selected in this study. The result shows that the incident of fraudulent financial report announcements does not significantly affect abnormal returns. This finding shows that the investors reaction the fraudulent news be not significant. This concludes that the news of fraudulent BUMN companies is not strong enough to influence investment decisions in the capital market. The results of this study are useful for investors in considering investment decisions in state-owned companies because they have fundamentally strong capital, so investors feel safe to invest. The results of this study contribute to the literature by adding new insights about fraud announcement events in BUMN. The results of this study also support the signal theory concept because investors respond to the second and third events as bad signalsAbstrak Penelitian ini bertujuan untuk mengetahui pengaruh peristiwa pengumuman kecurangan BUMN terhadap abnormal return. Penelitian inipenting untuk dilakukan karena sebagian besar penelitian yang mengkaji peristiwa tersebut dilakukan di pasar negara maju. Penelitian ini menggunakan pendekatan event study dengan periode jendela lima hari sebelum dan lima hari setelah peristiwa. Dengan menggunakan metode purposive sampling, lima perusahaan BUMN yang diberitakan melakukan kecurangan pada tahun 2019 menjadi sampel dalam penelitian ini. Hasilnya menunjukkan bahwa peristiwa pengumuman kecurangan tidak berpengaruh secara signifikan terhadap abnormal return. Temuan ini menunjukkan bahwa reaksi investor atas berita kecurangan tidak signifikan. Artinya berita kecurangan perusahaan BUMN tidak cukup kuat untuk memengaruhi keputusan investasi di pasar modal. Hasil penelitian ini bermanfaat bagi investor dalam mempertimbangkan keputusan investasi di perusahaan BUMN karena memiliki modal yang kuat secara fundamental, sehingga investor merasa aman untuk beinvestasi. Hasil penelitian ini berkontibusi pada literatur dengan menambah wawasan baru tentang peristiwa pengumuman kecurangan di BUMN. Hasil penelitian ini juga mendukung konsep teori sinyal karena investor merespons peristiwa kedua dan ketiga sebagai sinyal buru

Static and dynamic behaviour of Kuala Lumpur limestone

It is a well known fact that the local bedrock which acts as the foundation for many surficial structures plays a major role in establishing the damage potential of incoming seismic waves due to earthquakes. Seismic activities are definitely a geologic hazard for those living in regarded prone areas, but the seismic waves are invaluable for studying the interior of the Earth. To understand the influence of seismicity to rock behaviour we must first explore stress and strain of the subject rock. Malaysia is experiencing small-scale tremors due the local and neighboring seismic activities. Limestone, being the major portion of the underlying bedrock in Kuala Lumpur, will experience dynamic behaviour due to these activities. To foresee the dynamic behaviour, the static behaviour of rocks is being considered. However, the static and dynamic behaviour of rock corresponds to the rock lithology, physical and mechanical properties of the rock. This paper reviews the properties of Kuala Lumpur limestone and foresees the probable dynamic behaviour of the rock

Internal Business Factors for Business Sustainability: A realistic view from sustainability managers

Sustainability has received a great deal of criticism, particularly the development of strategies, operationalisation and implementation of those strategies. The study aimed to understand environmental practices in business operations and identify the internal business factors that influence the success of environmental practices. Semi-structured interviews were used to gather information from Malaysian Public-Listed Companies (PLCs) that significantly contributed to the advancement of sustainable development in the country. This study suggests a comprehensive set of data to investigate comparative analysis based on different industries for better insights. Keywords: Sustainability, environmental, social, internal business factors eISSN: 2398-4287© 2021. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BYNC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians/Africans/Arabians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. DOI: https://doi.org/10.21834/ebpj.v6i18.301

Computerized simulation of automotive air conditioning system: a parametric study

This paper presents results of a parametric study performed on an automotive air-conditioning (AAC) system of a passenger car. The goals are to assess the effects of varying the volumetric flow rate of supply air, number of occupants, vehicle speed, and the fractional ventilation air intake (XOA), on the dry-bulb temperature and specific humidity of the air inside the passenger’s cabin, and on the evaporator coil cooling load of the AAC system. Results of the parametric study show that increasing the supply air flow rate reduces the dry-bulb temperature of the cabin air, increases both the specific humidity of the air and the evaporator coil load. Increasing the number of occupants in the passenger cabin causes the cabin air temperature, specific humidity and the evaporator coil load to increase. Increasing the vehicle speed causes the specific humidity of the cabin air and the evaporator coil cooling load to increase but the dry-bulb temperature of the air is not significantly affected. Increasing the fractional fresh air intake (XOA) also increases the cabin air specific humidity and the evaporator coil cooling load

Exploring the Environmental Reporting Practices of Islamic Banks: A Case of Malaysia and Indonesia

This study aims to explore the specific CSR practices i.e. the dimension of environment from an Islamic perspective. The three key principles in Islam, which comprise of vicegerent (khalifah), divine accountability, and obligation to enjoin good and forbid evil guide the understanding of business organizations’ engagement to care for the natural environment. Annual reports (2007-2011) of six full-fledged Islamic banks in Malaysia and Indonesia have been analysed via content analysis method. The environmental information reported has been collected using a combined index developed from the AAOIFI’s (2005) guidelines and significant prevailing literature. It is found that despite the indication of preserving the environment through banks’ business activities, the environmental reporting practices of all the banks in both countries are yet to improve.The study offers insights pertaining to the influence of religion i.e. Islam on the extent of environmental reporting practice. Keywords: environmental reporting, Islamic bank, annual report, Malaysia, Indonesi

Environmental reporting practices in Malaysia: is it a mechanism for corporate accountability and stakeholder engagement? / Haslinda Yusoff and Faizah Darus.

Environmentally-related practices among business corporations in Malaysia have received considerable attention from various groups of stakeholders. This study explores environmental reporting practices in Malaysia and emphasizes that the reporting practices serve as a means of communicating corporate accountability with a view to improving business-stakeholders relationship. A questionnaire survey was undertaken among Malaysian public listed companies to obtain information concerning their environmental reporting practices and their recognition of various relevant stakeholder groups. Corporate managers were selected as the sample for the purpose of administering the survey. A total of 141 responses were received out of which only 31 companies (22%) carried out some form of environmental reporting. These companies constituted the final sample for the study. The results of the survey indicate that corporate managers have taken positive steps in implementing environmental reporting practices. The positive steps include having various means of reporting, identifying stakeholder groups and engaging with them. The results also reveal that companies engage in environmental reporting to enhance their corporate image and to discharge their corporate accountability in meeting stakeholders’ information demands