A Comparative Analysis between Shariah Audit and Shariah Review in Islamic Banks in Malaysia: Practitioners’ Perspective

This paper compares Shariah audit and Shariah review in Islamic banks in Malaysia based on reporting structure, independence, the scope of duties, technology used, guideline and methodology, coverage period, and officers’ qualification. The study employs a qualitative method by utilizing semi-structured interviews with nine (9) key industry players. Data gathered from a series of interviews have been transcripted and analyzed using Atlas.ti. This study uncovers that Shariah review and Shariah audit have apparent differences and play their roles as a second and third line of defense, respectively, that eventually could provide a stimulus to Shariah governance and strengthen market confidence.  Keywords: Shariah audit, Shariah review, Islamic banks, qualitative method. 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 BY-NC-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.v5i14.220

Flexural behavior of open-cell aluminum foam sandwich under three-point bending

Aluminum foam sandwich (AFS) panels are one of an advanced material that has various advantages such as lightweight, excellent stiffness to weight ratio and high-energy absorption. Due to their advantages, many researchers’ shows an interest in aluminum foam material for expanding the use of foam structure. However, there is still a gap need to be filling in order to develop reliable data on mechanical behavior of AFS with different parameters and analysis method approach. There are two types of aluminum foam that is open-cell and closed-cell foam. Few researchers were focusing on open-cell aluminum foam. Moreover, open-cell metal foam had some advantages compared to closed-cell due to the cost and weight matters. Thus, this research is focusing on aluminum foam sandwich using open-cell aluminum foam core with grade 6101 attached to aluminum sheets skin tested under three point bending. The effect Skin to core ratio investigated on AFS specimens analyzed by constructing load-displacement curves and observing the failure modes of AFS. Design of experiment of three levels skin sheet thickness (0.2mm, 0.4mm, and 0.6mm) and two levels core thickness (3.2mm and 6.35mm). a full factorial of six runs were performed with three time repetition. The results show that when skin to core ratio increase, force that AFS panels can withstand also increase with increasing core thickness

Numerical analysis of aluminum foam sandwich subjected to compression loading

Demand using aluminum foam sandwich in various application of industry keep increasing. Hence, the reliable numerical models are still required and need to be enhanced by observing the mechanical behavior of the sandwich structure. Numerical analysis of aluminum foam sandwich that subjected to compression loading had been analyzed using LSDYNA software. Three different thickness of aluminum foam (3.2mm, 5.6mm, 6.35mm) and three different thickness of aluminum sheet (0.4mm, 0.6mm, 0.8mm) had been selected to investigate their pattern of force-displacement curves and energy absorbed. The numerical results have been validated by experimental results for comparison. The findings show that simulation results exhibit good agreement with the experimental results in terms of their trend in force-displacement curves and deformation behavior of the sandwich structures. The increment in peak force and energy absorbed affected by increasing the thickness of foam and aluminum sheet

Flexural behavior of open-cell aluminum foam sandwich under three-point bending

Aluminum foam sandwich (AFS) panels are one of an advanced material that has various advantages such as lightweight, excellent stiffness to weight ratio and high-energy absorption. Due to their advantages, many researchers’ shows an interest in aluminum foam material for expanding the use of foam structure. However, there is still a gap need to be filling in order to develop reliable data on mechanical behavior of AFS with different parameters and analysis method approach. There are two types of aluminum foam that is open-cell and closed-cell foam. Few researchers were focusing on open-cell aluminum foam. Moreover, open-cell metal foam had some advantages compared to closed-cell due to the cost and weight matters. Thus, this research is focusing on aluminum foam sandwich using open-cell aluminum foam core with grade 6101 attached to aluminum sheets skin tested under three point bending. The effect Skin to core ratio investigated on AFS specimens analyzed by constructing load-displacement curves and observing the failure modes of AFS. Design of experiment of three levels skin sheet thickness (0.2mm, 0.4mm, and 0.6mm) and two levels core thickness (3.2mm and 6.35mm). a full factorial of six runs were performed with three time repetition. The results show that when skin to core ratio increase, force that AFS panels can withstand also increase with increasing core thickness

Experimental Study of Stress-Strain Behaviour of Open-Cell Aluminium Foam Sandwich Panel for Automotive Structural Part

Because of high stiffness and strength to weight ratio, aluminium foam sandwich (AFS) has huge advantage in automotive industries in order to reduce the vehicle’s weight which consequently will reduce the fuel consumption. While reducing the weight, AFS must also maintain high strength and durability compared to other competitive materials used which perform same functionalities. AFS had been proved its suitability for industrial application by previous researchers such as in aerospace, automotive and architecture. However, there is still a gap need to be filled in order to expand the use of the AFS in another application. In this paper, the tensile strength of AFS panel made of from aluminium skin sheets and open-cell aluminium foam core with various thickness is investigated. Design of experiment was developed according to JUMP (JMP) statistical software and experimental work was done using universal testing machine. The stress-strain behavior was analysed. The result shows that the effect of skin to core ratio is significant on the stress-strain behavior

Numerical analysis of aluminum foam sandwich subjected to compression loading

Demand using aluminum foam sandwich in various application of industry keep increasing. Hence, the reliable numerical models are still required and need to be enhanced by observing the mechanical behavior of the sandwich structure. Numerical analysis of aluminum foam sandwich that subjected to compression loading had been analyzed using LS-DYNA software. Three different thickness of aluminum foam (3.2mm, 5.6mm, 6.35mm) and three different thickness of aluminum sheet (0.4mm, 0.6mm, 0.8mm) had been selected to investigate their pattern of force-displacement curves and energy absorbed. The numerical results have been validated by experimental results for comparison. The findings show that simulation results exhibit good agreement with the experimental results in terms of their trend in force-displacement curves and deformation behavior of the sandwich structures. The increment in peak force and energy absorbed affected by increasing the thickness of foam and aluminum shee

Experimental study of stress-strain behaviour of open-cell aluminium foam sandwich panel for automotive structural part

Because of high stiffness and strength to weight ratio, aluminium foam sandwich (AFS) has huge advantage in automotive industries in order to reduce the vehicle’s weight which consequently will reduce the fuel consumption. While reducing the weight, AFS must also maintain high strength and durability compared to other competitive materials used which perform same functionalities. AFS had been proved its suitability for industrial application by previous researchers such as in aerospace, automotive and architecture. However, there is still a gap need to be filled in order to expand the use of the AFS in another application. In this paper, the tensile strength of AFS panel made of from aluminium skin sheets and open-cell aluminium foam core with various thicknesses is investigated. To achieve the objectives of the research, experimental work has been conducted. Full factorial of two independent factors: core thickness with two levels and skin thickness with three levels. JMP software (version 11) has been used to analyse the data. Experimental work was done using universal testing machine. The stress-strain behaviour was analysed. The result shows that the effect of skin to core ratio is significant on the stress-strain behaviour

Statistical analysis of energy absorption in aluminum foam sandwich under impact testing using the Taguchi design

Selection of material in industrial application plays an important role in order to sustain the safety, performance and cost reduction. One of the new technologies that had been introduced recently was the aluminium foam sandwich (AFS) in which it is made from two aluminium skin or sheets with a core made by aluminium foam. AFS has advantages due to lightweight and high energy absorption properties. However, to use these new materials need to understand the energy absorption behavior. The aim of this research is to analyse the effect of the core and skin thickness on energy absorption of AFS using statistical tools. Three levels of skin and core thickness had been selected for charpy impact test by using Taguchi method. L9 orthogonal array have been used to run the experiments. The designation was in rectangular shape with dimension width, 13 mm and length, 64 mm based on ASTM D4812. The impact velocity is maintained at 3.35 m/s. The experimental results show that by increasing the skin and core thickness, a remarkable increment of energy absorption to AFS that subjected to impact loading. The statistical result had been analyzed using JMP statistical analysis software in order to observe the effect of parameters combination on the responses. From statistical results, it indicates that the energy absorbed and impact energy increase when the skin and core thickness increase eventually. The model for impact test were significant to each other with ʻProb > Fʼ which was less than 0.05