Papers by Noraini Shamsuddin
Journal of Management & Muamalah, Jun 27, 2024
International Journal of Islamic Economics and Finance Research
Zakat institutions play an important role in Malaysian socioeconomics. The ability of zakat insti... more Zakat institutions play an important role in Malaysian socioeconomics. The ability of zakat institutions to collect zakat has been undoubtedly proven by the increasing collection amounting to millions recorded every year. However, Zakat institutions are still largely being critiqued by society over its transparency and efficacy in zakat distributions. Thus, it seems very crucial for zakat institutions to maintain a gold standard of governance and good practice in order to overcome the issue of deteriorating public trust. One of the important components involved in achieving good governance of service, is through the provision of effective internal auditing. By taking into account four constructs for measuring the internal audit function which are organizational status, scope of work, top management support and competency, this research attempts to investigate the relationship between internal auditing and zakat performance. A quantitative method is used for this research. A set of q...
Management and Accounting Review (MAR), 2018
Internal audit function (IAF) is one of the most important meanings for management to confirm and... more Internal audit function (IAF) is one of the most important meanings for management to confirm and verify the compliance of administrative units in the financial and administrative policies, legislations, financials and administrative systems as well as the adoption of public policies. IAF also helps in running an organization more efficiently and effectively to increase stakeholders’ value. Moreover, with growing size and attention given to the zakat institutions in the recent years, it has made an increase importance of IAF. Due to the importance of IAF, this paper aims to identify the perceived effectiveness of internal audit department (IAD) in zakat institutions (ZI) from auditees’ perspective to assist on close cooperation and necessary improvement in the IAF. To develop the understanding of the factors that lead to effectiveness of IAD, this paper used qualitative method which is semi-structured interview auditees from four selected ZIs in Malaysia. Each ZIs was represented by...
TIJARI International Journal of Islamic Economics, Bussiness and Entrepreneurship, Mar 18, 2021
Several studies have shown that the level of zakāh compliance varies by different age groups. Whe... more Several studies have shown that the level of zakāh compliance varies by different age groups. When age and income increased, the awareness to pay zakāh also increased. However, compliance behaviour among youth to pay zakāh is low, and there is no assurance that level will increase as age increases. If the level of compliance does not improve, then potential to improve zakāh collection in the future is minimal. Therefore, it is very crucial to study the level of compliance behaviour on zakāh among youth and to identify factors influencing their obligation towards paying zakāh. This study was conducted to identify factors influencing zakāh compliance behaviour among youth in Klang 1 Lecturer, Department of Accounting, Faculty of Management and Muamalah International Islamic University College of Selangor (KUIS), tehsuhaila@kuis. edu.my 2 Lecturer, Department of Economics, Faculty of Management and Muamalah International Islamic University College of Selangor (KUIS), azashahnaz@kuis. e...
Internal audit is an independent, objective assurance and consulting activity designed to add val... more Internal audit is an independent, objective assurance and consulting activity designed to add value and improve and organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluating and improving the effectiveness of risk management, control and governance processes (Institute of Internal Auditing). In most business organisations nowadays, the internal audit is not only functioned as internal control reviewer but also played an important role as business risk assessor. Meanwhile internal control system is a set of policies and procedures established by management to enable the organisation to achieve its objectives. It is a process designed to provide reasonable assurance regarding the achievement of business objectives (The Committee of Sponsoring Organisation of the Treadway Committee, 1992).Internal audit is expected to assess risk and then setting up strategies to manage the risk through development of syst...
Several previous studies showed that the level of zakat compliance varies by different age groups... more Several previous studies showed that the level of zakat compliance varies by different age groups. When age and the income increased, the awareness to pay zakat is also increased. However, the compliance behaviour among youth to pay zakat is low, and there is no assurance that the zakat compliance level will increase as the age increases. If the level of compliance does not improve, then the potential to improve the zakat collection in the future is small. Therefore, it is very crucial to study the level of compliance behaviour on zakat among youth and to identify factors influencing their obligation towards zakat payment. This study was conducted to identify factors influencing zakat compliance behaviour among youth in Klang Valley. Data from 437 respondents were analysed using Exploratory Factor Analysis (EFA) and Confirmatory Factor Analysis (CFA). The results showed that the youth understanding on zakat and facilities factors influenced the zakat compliance behaviour on salary i...
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Papers by Noraini Shamsuddin