The Analysis of Leverage, Premium Growth, and Firm Size towards the Profitability of Selected Malaysian General-Insurance Companies AUTHORS: Wan Anisabanum Salleh, Suhaily Maizan Abdul Manaf, Muhammad Hafiz Aizat Hassan Received: 18 Nov, 2022 | Revised: 19 Dec, 2022 | Published: 10 Jan, 2023 PAGES: 1-10 DOI: 10.6007/IJARAFMS/v13-i1/15748 Abstract Full Text PDF Article Detail Open Access
Dividend Payout Policy: The Case of Islamic and Non-Islamic Banks in Malaysia AUTHORS: Iffah Nazurah Binti Ibrahim, Nurul Syuhada Zaidi, Mohamad bin Jais Received: 16 Nov, 2022 | Revised: 19 Dec, 2022 | Published: 13 Jan, 2023 PAGES: 11-25 DOI: 10.6007/IJARAFMS/v13-i1/15904 Abstract Full Text PDF Article Detail Open Access
Earnings Management: A Study from Bibliometric Analysis AUTHORS: Mohd Taufik Mohd Suffian, Rahayu Abdul Rahman, Masetah Ahmad Tarmizi, Norbahiyah Omar, Prima Naomi, Iqbal Akbar, Iin Mayasari Received: 16 Nov, 2022 | Revised: 21 Dec, 2022 | Published: 19 Jan, 2023 PAGES: 26-34 DOI: 10.6007/IJARAFMS/v13-i1/16141 Abstract Full Text PDF Article Detail Open Access
Application of Islamic Social Finance in Sustainable Development Goals with Specific Target for Maqasid Al-Shariah AUTHORS: Mohd Zubir Awang, Wan Mohd Yusof Wan Chik Received: 16 Nov, 2022 | Revised: 19 Dec, 2022 | Published: 12 Jan, 2023 PAGES: 35-46 DOI: 10.6007/IJARAFMS/v13-i1/15937 Abstract Full Text PDF Article Detail Open Access
Factors Affecting the Adoption of Accounting Information System in Small Medium Enterprises in Somalia AUTHORS: Mohamed Ali Abdinur, Resat Karcioglu Received: 17 Nov, 2022 | Revised: 21 Dec, 2022 | Published: 24 Jan, 2023 PAGES: 47-65 DOI: 10.6007/IJARAFMS/v13-i1/15923 Abstract Full Text PDF Article Detail Open Access
The Impact of Capital Investment on The Internationalization of Chinese Firms - Moderating Effect of Covid-19 Pandemic AUTHORS: Tingting Hu, Char-Lee Lok Received: 15 Nov, 2022 | Revised: 17 Dec, 2022 | Published: 19 Jan, 2023 PAGES: 66-87 DOI: 10.6007/IJARAFMS/v13-i1/15801 Abstract Full Text PDF Article Detail Open Access
The Debt and Non-Debt Tax Shields Trade-Off: A Review AUTHORS: Alessandro Gabrielli Received: 16 Nov, 2022 | Revised: 17 Dec, 2022 | Published: 19 Jan, 2023 PAGES: 88-103 DOI: 10.6007/IJARAFMS/v13-i1/16170 Abstract Full Text PDF Article Detail Open Access
The Effectiveness of Anti Money Laundering Regulations of Malaysian Commercial Banks AUTHORS: Lailatul Badariah binti Ahmad Mahmud , Aida Hazlin Ismail Received: 18 Nov, 2022 | Revised: 21 Dec, 2022 | Published: 25 Jan, 2023 PAGES: 104-114 DOI: 10.6007/IJARAFMS/v13-i1/15853 Abstract Full Text PDF Article Detail Open Access
Factors Influencing Voluntary Audit among SME Companies in Malaysia AUTHORS: Siti Aida Suman, Aida Hazlin Ismail Received: 18 Nov, 2022 | Revised: 21 Dec, 2022 | Published: 26 Jan, 2023 PAGES: 115-135 DOI: 10.6007/IJARAFMS/v13-i1/15854 Abstract Full Text PDF Article Detail Open Access
The Moderating Effect of Labor Market Development on the Relationship between Ownership Structure and Capital Structure: Evidence from Chinese Listed Companies AUTHORS: Chu Wang, Lian Kee Phua, Char-Lee Lok Received: 19 Nov, 2022 | Revised: 21 Dec, 2022 | Published: 28 Jan, 2023 PAGES: 136-152 DOI: 10.6007/IJARAFMS/v13-i1/16194 Abstract Full Text PDF Article Detail Open Access
Role of Investment Funds in Economic Growth )Case Study of Jordanian Hajj Fund for Savings and Investment) AUTHORS: Ateyah Mohammad Alawneh Received: 18 Nov, 2022 | Revised: 21 Dec, 2022 | Published: 26 Jan, 2023 PAGES: 153-176 DOI: 10.6007/IJARAFMS/v13-i1/16249 Abstract Full Text PDF Article Detail Open Access
Financial Planning for Retirement: A Proposed Conceptual Framework AUTHORS: Muhammad Eddy Aizad Anuar, Shafinar Ismail, Khairunnisa Abd Samad Received: 19 Jan, 2022 | Revised: 22 Dec, 2022 | Published: 28 Jan, 2023 PAGES: 177-187 DOI: 10.6007/IJARAFMS/v13-i1/16157 Abstract Full Text PDF Article Detail Open Access
Financial Literacy, Investment and Savings Behaviour of Small and Medium Enterprise Operators in Ghana AUTHORS: Victor Kwadwo Bosea, Patrick Kwame Basuah, Emmanuel Asare, Richard Twum Barimah Received: 11 Nov, 2022 | Revised: 14 Dec, 2022 | Published: 19 Jan, 2023 PAGES: 188-197 DOI: 10.6007/IJARAFMS/v13-i1/16303 Abstract Full Text PDF Article Detail Open Access
Comparing Performing Theatres for Small and Big Scale Productions in Malaysia AUTHORS: Abdul Walid Ali, Hamzah Mohamed Tahir, Hafshizan Hashim Received: 16 Nov, 2022 | Revised: 21 Dec, 2022 | Published: 24 Jan, 2023 PAGES: 198-208 DOI: 10.6007/IJARAFMS/v13-i1/15357 Abstract Full Text PDF Article Detail Open Access
Factors Causing Delay in Jordan Public Road/Highway Projects AUTHORS: Omar Saleh Alhawatmeh, Salman Riazi Mehdi Riazi, Mohd Wira Mohd Shafiei Received: 14 Nov, 2022 | Revised: 17 Dec, 2022 | Published: 20 Jan, 2023 PAGES: 209-223 DOI: 10.6007/IJARAFMS/v13-i1/16152 Abstract Full Text PDF Article Detail Open Access
Building Information Modelling (BIM) Dispute Resolution Using Supply Chain Management (SCM) AUTHORS: Nur Hidayah Ahmad, Salman Riazi Mehdi Riazi, Mohd Wira Mohd Shafiei Received: 11 Nov, 2022 | Revised: 15 Dec, 2022 | Published: 24 Jan, 2023 PAGES: 224-239 DOI: 10.6007/IJARAFMS/v13-i1/16153 Abstract Full Text PDF Article Detail Open Access
The Effect of Investment Opportunity, and Dividend Policy on Firm Value with Capital Structure As Mediation Variables on Lq45 Company in Indonesia Stock Exchange AUTHORS: Kurniati W. Andani, Yusbardini . Received: 17 Nov, 2022 | Revised: 21 Dec, 2022 | Published: 25 Jan, 2023 PAGES: 240-252 DOI: 10.6007/IJARAFMS/v13-i1/14548 Abstract Full Text PDF Article Detail Open Access
Impact of Fiscal Policy on Financial Development in Sub-Sahara Africa AUTHORS: Charles K. Ricky-Okine, Paul Apreku–Djan, Thomas Akrofi, Edmund Amponsah Opare Received: 15 Nov, 2022 | Revised: 17 Dec, 2022 | Published: 19 Jan, 2023 PAGES: 253-271 DOI: 10.6007/IJARAFMS/v13-i1/15029 Abstract Full Text PDF Article Detail Open Access
A Literature Review on ESG Score and Its Impact on Firm Performance AUTHORS: Sunarti Halid, Rahayu Abdul Rahman, Radziah Mahmud, Nooriha Mansor, Roslan Abdul Wahab Received: 14 Nov, 2022 | Revised: 16 Dec, 2022 | Published: 19 Jan, 2023 PAGES: 272-282 DOI: 10.6007/IJARAFMS/v13-i1/15101 Abstract Full Text PDF Article Detail Open Access
Factors Influencing Domestic Credit to Private Sector in Malaysia: Application of Vector Auto-Regressive Method AUTHORS: Umi Insyirah Pakasa, Yusman Yacob, Nur Alina Jelihi, Jati Kasuma Ali, Leviana Andrew Received: 08 Nov, 2022 | Revised: 11 Dec, 2022 | Published: 13 Jan, 2023 PAGES: 283-297 DOI: 10.6007/IJARAFMS/v13-i1/16315 Abstract Full Text PDF Article Detail Open Access
Perceived ODL Effectiveness among Gen-Z Non-Accounting Students Learning Accounting AUTHORS: Mahpudzah Mohamad, Nurmala Mustaffa Kamal, Puteh Mariam Ismail, Roslina Abdul Rahim Received: 13 Oct, 2022 | Revised: 15 Dec, 2022 | Published: 18 Jan, 2023 PAGES: 298-317 DOI: 10.6007/IJARAFMS/v13-i1/15166 Abstract Full Text PDF Article Detail Open Access
Carbon Emission in Malaysia: Trends and Initiatives of Government AUTHORS: Syahmina Syahindah Shamsul Azlan, Noor Raida Abd Rahman, Maslinawati Mohamad Received: 11 Dec, 2022 | Revised: 12 Jan, 2023 | Published: 16 Feb, 2023 PAGES: 318-329 DOI: 10.6007/IJARAFMS/v13-i1/15879 Abstract Full Text PDF Article Detail Open Access
Comparative Performance of Arima and Garch Models in Modelling and Forecasting Volatility of Kuala Lumpur Composite Index AUTHORS: Nasuhar Ab Aziz, Siti Nurhafizah Mohd Shafie, Mohd Noor Azam Nafi Received: 13 Dec, 2022 | Revised: 11 Jan, 2023 | Published: 20 Feb, 2023 PAGES: 330-343 DOI: 10.6007/IJARAFMS/v13-i1/16213 Abstract Full Text PDF Article Detail Open Access
Accounting Conservatism: A Bibliometric Analysis of Emerging Trends and Patterns AUTHORS: Noor Emilina Mohd Nasir, Najihah Marha Yaacob, Norfadzilah Rashid, Kamarudin Siti Nurhazwani Received: 18 Dec, 2022 | Revised: 12 Jan, 2023 | Published: 16 Feb, 2023 PAGES: 344-358 DOI: 10.6007/IJARAFMS/v13-i1/16312 Abstract Full Text PDF Article Detail Open Access
Analysis of Accounting System Requirements for Construction Companies AUTHORS: Sintia Nurani Korompis, Hedy Desiree Rumambi, Andreuw Kristian Pantow, Alpindos Toweula, Revleen Kaparang Received: 12 Dec, 2022 | Revised: 16 Jan, 2023 | Published: 21 Feb, 2023 PAGES: 359-372 DOI: 10.6007/IJARAFMS/v13-i1/16304 Abstract Full Text PDF Article Detail Open Access
Role of Accountants in Developing and Using Management Accounting Systems (MAS) of SMEs in Pakistan: A Qualitative Approach AUTHORS: Shahid Latif, Safrul Izani Mohd Salleh, Mazuri Abd Ghani Received: 10 Dec, 2022 | Revised: 14 Jan, 2023 | Published: 16 Feb, 2023 PAGES: 373-386 DOI: 10.6007/IJARAFMS/v13-i1/16328 Abstract Full Text PDF Article Detail Open Access
The Effect of Peer Influence on Income Tax Compliance among Owners of Small and Medium Enterprises in Soroti District, Uganda AUTHORS: Otai Isaac Peter Received: 15 Dec, 2022 | Revised: 16 Jan, 2023 | Published: 19 Feb, 2023 PAGES: 387-398 DOI: 10.6007/IJARAFMS/v13-i1/15684 Abstract Full Text PDF Article Detail Open Access
The Role of Tax Avoidance in the Impact of Ownership Structure on Corporate Performance AUTHORS: Denny Prayitno, Deden Tarmidi, Lin Oktris Received: 06 Jan, 2023 | Revised: 08 Feb, 2023 | Published: 04 Mar, 2023 PAGES: 399-410 DOI: 10.6007/IJARAFMS/v13-i1/16334 Abstract Full Text PDF Article Detail Open Access
Firm Performance and Online Platform: Evidence from Malaysia's Equity-based Crowdfunding AUTHORS: Siti Fatimah Mohd Kassim, Zurina Shafii Received: 05 Jan, 2023 | Revised: 10 Feb, 2023 | Published: 14 Mar, 2023 PAGES: 412-438 DOI: 10.6007/IJARAFMS/v13-i1/16463 Abstract Full Text PDF Article Detail Open Access
Pandemic Chaos: Equity-based Crowdfunding in Malaysia AUTHORS: Siti Fatimah Mohd Kassim, Zurina Shafii Received: 10 Jan, 2023 | Revised: 12 Feb, 2023 | Published: 13 Mar, 2023 PAGES: 439-465 DOI: 10.6007/IJARAFMS/v13-i1/16421 Abstract Full Text PDF Article Detail Open Access
Usage of Bioplastic Bags to Resolve Littering and Household Waste Disposal for Environment Preservation and Sustainable Community AUTHORS: Zaidi Mohd Aminuddin, Janiffa Saidon, Roslina Mohamad Shafi, Bakar, N. A., Ahmad Zuhairi Zainuddin, Mettirosman Ayub, Rugayah Hashim, Nuryusmawati Mohd Yusof, Lee Yong Hwan Received: 10 Jan, 2023 | Revised: 12 Feb, 2023 | Published: 16 Mar, 2023 PAGES: 466-475 DOI: 10.6007/IJARAFMS/v13-i1/16461 Abstract Full Text PDF Article Detail Open Access
Factors Influencing the Financial Performance of Pension Fund Administrators in Nigeria AUTHORS: Aliyu Abdulrauf, Lian Kee Phua Received: 12 Jan, 2023 | Revised: 15 Feb, 2023 | Published: 17 Mar, 2023 PAGES: 476-494 DOI: 10.6007/IJARAFMS/v13-i1/16428 Abstract Full Text PDF Article Detail Open Access
Exploring Shariah Audit Training Impact on Shariah Audit Understanding by Malaysian Students AUTHORS: Muhammad Iqmal Hisham Kamaruddin, Mustafa Mohd Hanefah, Zurina Shafii, Supiah Salleh, Nurazalia Zakaria Received: 19 Jan, 2023 | Revised: 20 Feb, 2023 | Published: 22 Mar, 2023 PAGES: 495-515 DOI: 10.6007/IJARAFMS/v13-i1/16150 Abstract Full Text PDF Article Detail Open Access
A Proposed Conceptual Framework on The Determinants of Psychological Biases towards Retail Investor’s Decision Making: Experience as Mediating Role AUTHORS: Faezah Othman, Shafinar Ismail, Mohd Hafiz Bakar Received: 11 Jan, 2023 | Revised: 13 Feb, 2023 | Published: 16 Mar, 2023 PAGES: 516-527 DOI: 10.6007/IJARAFMS/v13-i1/16445 Abstract Full Text PDF Article Detail Open Access
The Impact of Debt Maturity Structure on Startup Profitability AUTHORS: Zhang Chengzhuo, Nik Hadiyan Binti Nik Azman Received: 13 Jan, 2023 | Revised: 17 Feb, 2023 | Published: 20 Mar, 2023 PAGES: 528-542 DOI: 10.6007/IJARAFMS/v13-i1/16469 Abstract Full Text PDF Article Detail Open Access
Ere Outbreak in Malaysia: Macroeconomic Factors and Variability in Exchange Rates AUTHORS: Zuraidah Ahmad, Syed Hazim Syed Zainul Abidin, Nur Liyana Mohamed Yousop, Norhasniza Mohd Hasan Abdullah, Shashazrina Roslan, Zuraidah Sipon Received: 10 Jan, 2023 | Revised: 12 Feb, 2023 | Published: 17 Mar, 2023 PAGES: 543-553 DOI: 10.6007/IJARAFMS/v13-i1/15042 Abstract Full Text PDF Article Detail Open Access
Factors Affecting Repayment Behaviour in Islamic Microfinance Programs AUTHORS: Mohamad Hanif Abu Hassan, Sofri Yahya, Wahidah Shari Received: 14 Jan, 2023 | Revised: 16 Feb, 2023 | Published: 21 Mar, 2023 PAGES: 554-560 DOI: 10.6007/IJARAFMS/v13-i1/16553 Abstract Full Text PDF Article Detail Open Access
Examining The Value Relevance of Biological Assets and Their Fair Value Change in Malaysia AUTHORS: Mohd Halim Kadri, Juyati Mohd Amin, Zarina Abu Bakar Received: 10 Jan, 2023 | Revised: 12 Feb, 2023 | Published: 17 Mar, 2023 PAGES: 561-571 DOI: 10.6007/IJARAFMS/v13-i1/16574 Abstract Full Text PDF Article Detail Open Access
Exploring The Causes of Business Decline in Malaysia: An In-Depth Analysis of Contributing Factors AUTHORS: Hanafiah Hasin, Siti Fatimah Noor Minhad, Normah Omar Received: 16 Jan, 2023 | Revised: 18 Feb, 2023 | Published: 20 Mar, 2023 PAGES: 572-593 DOI: 10.6007/IJARAFMS/v13-i1/16612 Abstract Full Text PDF Article Detail Open Access
Working From Home: Malaysian Perception AUTHORS: Mohd Ridzuan Abdul Malek, Muhammad Usamah Mohd Ridzuan, Suhardi Kram Received: 15 Jan, 2023 | Revised: 17 Feb, 2023 | Published: 24 Mar, 2023 PAGES: 594-614 DOI: 10.6007/IJARAFMS/v13-i1/16548 Abstract Full Text PDF Article Detail Open Access
Impact of Human Resource Management (HRM) Practice on Employee’s Performance: A Case Study on Textile and Apparel Industry of Bangladesh AUTHORS: Tashmir Reza Tamanna, Nazim Uddin, Musa Miah, Mohammad Fateh Ali Khan Panni, Alvy Al Srijohn, Yeasmin Akter Tuli Received: 12 Jan, 2023 | Revised: 16 Feb, 2023 | Published: 16 Mar, 2023 PAGES: 615-628 DOI: 10.6007/IJARAFMS/v13-i1/16605 Abstract Full Text PDF Article Detail Open Access
Customer Loyalty to 'X' Brand Instagram Accounts AUTHORS: Fernita Susanti, Rodhiah . Received: 13 Jan, 2023 | Revised: 18 Feb, 2023 | Published: 22 Mar, 2023 PAGES: 629-638 DOI: 10.6007/IJARAFMS/v13-i1/16680 Abstract Full Text PDF Article Detail Open Access
Investigating Awareness of International Brands in Pakistan AUTHORS: Muhammad Abdullah Received: 08 Jan, 2023 | Revised: 11 Feb, 2023 | Published: 14 Mar, 2023 PAGES: 639-646 DOI: 10.6007/IJARAFMS/v13-i1/16609 Abstract Full Text PDF Article Detail Open Access