Exploration of Financial Reporting Mechanisms And Utilization of Accounting Software in Private Tahfiz Institutions Across Malaysia AUTHORS: Sri Wahyu Sakina Bt Ahmad Sanusi, Mohd Shahrul Nizam Mohd Danuri, Zainab Aman, Nur Suriana Awaludin, Mohd Huzairi Awang @ Husain, Mohd Huzairi Bin Awang @ Husain Received: 10 Nov, 2023 | Revised: 06 Dec, 2023 | Published: 01 Jan, 2024 PAGES: 1-13 DOI: 10.6007/IJARAFMS/v14-i1/19422 Abstract Full Text PDF Article Detail Open Access
The Impact of Internal Audit on Enterprise Risk Management Effectiveness in Jordanian Public-listed Companies AUTHORS: Taha Ahmad Jaber, Sabarina Mohammed Shah, Jalila Johari, Mazlina Mustapha Received: 04 Nov, 2023 | Revised: 07 Dec, 2023 | Published: 03 Jan, 2024 PAGES: 14-31 DOI: 10.6007/IJARAFMS/v14-i1/19508 Abstract Full Text PDF Article Detail Open Access
The Effect of Crude Oil Prices on Inflation: Evidence from Jordan AUTHORS: Mansour Alkhazaleh Received: 07 Nov, 2023 | Revised: 05 Dec, 2023 | Published: 02 Jan, 2024 PAGES: 32-41 DOI: 10.6007/IJARAFMS/v14-i1/20402 Abstract Full Text PDF Article Detail Open Access
The Function of Risk Management in Improving Construction Project Implementation Efficiency AUTHORS: Hamad Saleh Mofleh Ali Alshehhi, Roziah Sidik @ Mat Sidek, Ermy Azziaty Rozali Received: 07 Nov, 2023 | Revised: 04 Dec, 2023 | Published: 08 Jan, 2024 PAGES: 42-60 DOI: 10.6007/IJARAFMS/v14-i1/20435 Abstract Full Text PDF Article Detail Open Access
Kuala Lumpur As An Islamic City Tourism Destination: The Influence of Place Attractiveness and Experience Quality on Place Attachment AUTHORS: Nur Wafaa Abdullah Shaimi, Ahmad Azmi Mohd. Ariffin Received: 09 Nov, 2023 | Revised: 04 Dec, 2023 | Published: 08 Jan, 2024 PAGES: 61-80 DOI: 10.6007/IJARAFMS/v14-i1/19847 Abstract Full Text PDF Article Detail Open Access
Fusion AR-EEMD and Moving Average Model based on Long-Short Term Memory Network for Forecasting Electricity Loads AUTHORS: Liang-Ying Wei Received: 01 Nov, 2023 | Revised: 03 Dec, 2023 | Published: 05 Jan, 2024 PAGES: 81-96 DOI: 10.6007/IJARAFMS/v14-i1/20439 Abstract Full Text PDF Article Detail Open Access
An Analysis of Sustainability in SMES: Current Publications and Future Directions AUTHORS: Mohamad Hanif Abu Hassan, Wahidah Shari, Fauziah Mohamad Yunus, Zuraidah Mohamed Isa, Chaleeda Som Sak Received: 04 Nov, 2023 | Revised: 09 Dec, 2023 | Published: 08 Jan, 2024 PAGES: 97-114 DOI: 10.6007/IJARAFMS/v14-i1/20178 Abstract Full Text PDF Article Detail Open Access
Audit Committee Characteristics and Firm Performance with the Moderating Role of Political Connections AUTHORS: Salameh Jamil Salameh Alkhazaleh, Haslindar Ibrahim, Anees Janee Ali Received: 19 Nov, 2023 | Revised: 13 Dec, 2023 | Published: 15 Jan, 2024 PAGES: 115-132 DOI: 10.6007/IJARAFMS/v14-i1/20227 Abstract Full Text PDF Article Detail Open Access
The Mediating Role of Investment Efficiency on The Relationship between Earnings Quality and Firm Performance AUTHORS: Qutaiba Khaled Abdu Alkhazaleh , Amirul Shah Md. Shahbudin, Aziatul Waznah Ghazali Received: 13 Nov, 2023 | Revised: 15 Dec, 2023 | Published: 17 Jan, 2024 PAGES: 133-153 DOI: 10.6007/IJARAFMS/v14-i1/20133 Abstract Full Text PDF Article Detail Open Access
Spending Behaviour Toward the Financial Aid During COVID-19 in Sarawak AUTHORS: Abdul Hayy Haziq Mohamad, Rossazana Ab-Rahim, Muhamad Rias K V Zainuddin, Abdul Rahman Educe Kushairi Received: 10 Nov, 2023 | Revised: 15 Dec, 2023 | Published: 12 Jan, 2024 PAGES: 154-172 DOI: 10.6007/IJARAFMS/v14-i1/20478 Abstract Full Text PDF Article Detail Open Access
Evaluating Financial Performance of Food Service Companies: A TOPSIS-based Approach AUTHORS: Farah Waheeda Azhar, Zati Halwani Abd Rahim Received: 12 Nov, 2023 | Revised: 18 Dec, 2023 | Published: 16 Jan, 2024 PAGES: 173-182 DOI: 10.6007/IJARAFMS/v14-i1/20637 Abstract Full Text PDF Article Detail Open Access
Examining the Relationship between Service Innovation and Competitive Advantage: Does Brand Recognition Matter? AUTHORS: George Dominic Kofi Mante, Umar Haiyat Abdul Kohar Received: 13 Nov, 2023 | Revised: 17 Dec, 2023 | Published: 12 Jan, 2024 PAGES: 183-205 DOI: 10.6007/IJARAFMS/v14-i1/20638 Abstract Full Text PDF Article Detail Open Access
The Effect of Bank Financing on the Economic and Non-economic Performance of SMEs in Bangladesh AUTHORS: Nafiza A, Zariyawati M A, Nor Yasmin M. B. Received: 16 Nov, 2023 | Revised: 19 Dec, 2023 | Published: 24 Jan, 2024 PAGES: 206-217 DOI: 10.6007/IJARAFMS/v14-i1/19692 Abstract Full Text PDF Article Detail Open Access
The Effect of Strategic Management Accounting Practices on Firm Performance in Jordan, the Mediating Role of Supply Chain Management Practices AUTHORS: Yazan Al-takhaineh, Syamsul Azri Abdul Rahman, Norizan Rameli, Rashidah Mohamad Ibrahim, Wan Mohamad Asyraf Bin Wan Afthanorhan Received: 16 Nov, 2023 | Revised: 19 Dec, 2023 | Published: 21 Jan, 2024 PAGES: 218-230 DOI: 10.6007/IJARAFMS/v14-i1/20152 Abstract Full Text PDF Article Detail Open Access
Comparative Financial Analysis of the Return on Investment in Solar Energy Projects on the Federation of Bosnia and Herzegovina Market AUTHORS: Jasmina Dzafic, Neira Durmic Received: 21 Nov, 2023 | Revised: 20 Dec, 2023 | Published: 25 Jan, 2024 PAGES: 231-248 DOI: 10.6007/IJARAFMS/v14-i1/20639 Abstract Full Text PDF Article Detail Open Access
Does U-Shaped Relationship Hold Between Foreign Aid and Human Development Index Across African Countries? An Empirically Analysis AUTHORS: Adamu Ahmed Wudil, Norma MD Saad, Zakaria Lacheheb, Rislanudeen Muhammad Received: 17 Nov, 2023 | Revised: 20 Dec, 2023 | Published: 22 Jan, 2024 PAGES: 249-262 DOI: 10.6007/IJARAFMS/v14-i1/20102 Abstract Full Text PDF Article Detail Open Access
Intention to Purchase Family Takaful: An Extension of Decomposed Theory of Planned Behavior AUTHORS: Mansoor Ahmad Qazi, Maizaitulaidawati Md Husin Received: 25 Nov, 2023 | Revised: 27 Dec, 2023 | Published: 29 Jan, 2024 PAGES: 263-278 DOI: 10.6007/IJARAFMS/v14-i1/20563 Abstract Full Text PDF Article Detail Open Access
External Factors and Conforming Tax Avoidance – An Empirical Study in Indonesia AUTHORS: Noviar Haryono Tui, Bandi Bandi Received: 17 Nov, 2023 | Revised: 24 Dec, 2023 | Published: 21 Jan, 2024 PAGES: 279-294 DOI: 10.6007/IJARAFMS/v14-i1/20618 Abstract Full Text PDF Article Detail Open Access
Leveraging Business Intelligence in Organizational Innovation: A Leadership Perspective in Commercial Banks AUTHORS: Hamzeh Alhawamdeh, Bashar Younis Alkhawaldeh, Omar Zraqat, Abbas Mohammad Alhawamdeh Received: 23 Nov, 2023 | Revised: 29 Dec, 2023 | Published: 27 Jan, 2024 PAGES: 295-309 DOI: 10.6007/IJARAFMS/v14-i1/20399 Abstract Full Text PDF Article Detail Open Access
The History and Revolution of Organizational Behavior: A Multidimensional Bibliometric Review AUTHORS: Imad Al Zeer, Mahmoud Ali Salahat Received: 22 Nov, 2023 | Revised: 25 Dec, 2023 | Published: 29 Jan, 2024 PAGES: 310-329 DOI: 10.6007/IJARAFMS/v14-i1/20690 Abstract Full Text PDF Article Detail Open Access
Acceptance of the Implementation of Corporate Governance among Small and Medium Enterprises (SMEs) in Malaysia AUTHORS: Diana Rose Faizal, Zariyawati Mohd Ashhari, Hanny Zurina Hamzah, Chikako Hironaka Received: 07 Dec, 2023 | Revised: 08 Jan, 2024 | Published: 01 Feb, 2024 PAGES: 330-345 DOI: 10.6007/IJARAFMS/v14-i1/20315 Abstract Full Text PDF Article Detail Open Access
A Study on The Factors Affecting Employee Retention in The Finance Industries at Klang Valley, Malaysia AUTHORS: Kumaran Kanapathipillai, Ananthi Balu, Muhammad Adib Mohamad Mazri, Wong Koon Nam, Hafiza Adenan, Sarina Mohamad Nor Received: 17 Nov, 2023 | Revised: 19 Dec, 2023 | Published: 21 Jan, 2024 PAGES: 346-364 DOI: 10.6007/IJARAFMS/v14-i1/20440 Abstract Full Text PDF Article Detail Open Access
Cost Performace of Road Construction Projects in Nigeria AUTHORS: Victor Imohnikhe Aligamhe, Muzani Mustapa, Chukwuemeka Patrick Ogbu Received: 15 Dec, 2023 | Revised: 18 Jan, 2024 | Published: 21 Feb, 2024 PAGES: 365-381 DOI: 10.6007/IJARAFMS/v14-i1/20783 Abstract Full Text PDF Article Detail Open Access
Regulatory Arbitrage, Credit Expansion and the Development of Shadow Banking in China- from the Perspective of Bank-issued Wealth Management Products AUTHORS: Kuan Kang, Zariyawati Mohd Ashhari, Mohamed Hisham Dato Hj Yahya, Soh Wei Ni Received: 17 Dec, 2023 | Revised: 20 Jan, 2024 | Published: 23 Feb, 2024 PAGES: 382-399 DOI: 10.6007/IJARAFMS/v14-i1/20757 Abstract Full Text PDF Article Detail Open Access
Factors Influencing Online Purchase Intention among PPR Simpang Perdana, Taiping AUTHORS: Ahmad Ismadi Abdullah Thani, Ayu Kamareenna Abdullah Thani, Nurhidayah Rosely, Nik Mohd Farid Nik Min, Muhammad Ammar Haidar Ishak Received: 18 Dec, 2023 | Revised: 23 Jan, 2024 | Published: 21 Feb, 2024 PAGES: 400-412 DOI: 10.6007/IJARAFMS/v14-i1/19054 Abstract Full Text PDF Article Detail Open Access
A Case Study on Social Media Usage in a Water Company in Malaysia AUTHORS: Fatin Aqilah Maskuri, Othman Mohd Zailani, Idris Osman, Suhailah Kassim, Noraznira Abd Razak, Salmi Mohd Isa Received: 10 Dec, 2023 | Revised: 17 Jan, 2024 | Published: 21 Feb, 2024 PAGES: 413-421 DOI: 10.6007/IJARAFMS/v14-i1/20442 Abstract Full Text PDF Article Detail Open Access
Determinants of Individual Investors’ Intention to Invest in Peer to Peer (P2P) Lending Platform in Malaysia AUTHORS: Lingeswary Ramachandran, Ema Izati Zull Kepili, Nik Hadiyan Nik Azman Received: 12 Dec, 2023 | Revised: 10 Jan, 2024 | Published: 15 Feb, 2024 PAGES: 422-454 DOI: 10.6007/IJARAFMS/v14-i1/19529 Abstract Full Text PDF Article Detail Open Access
Impact of Board of Directors’ Characteristics on Accrual and Real Earnings Management among Jordanian Listed Firms: Conceptual Paper AUTHORS: Saddam Al Nohood, Mohamad bin Abdul Hamid, Ahmed Razman Abdul Latiff Received: 13 Dec, 2023 | Revised: 16 Jan, 2024 | Published: 21 Feb, 2024 PAGES: 455-471 DOI: 10.6007/IJARAFMS/v14-i1/20855 Abstract Full Text PDF Article Detail Open Access
Equity Crowdfunding in The Digital Age: Evaluating The Impact on Firm Performance in The Malaysian Context AUTHORS: Siti Fatimah Mohd Kassim, Zurina Shafii, Siti Noradibah Md Zain, Bayu Arie Fianto Received: 24 Dec, 2023 | Revised: 17 Jan, 2024 | Published: 21 Feb, 2024 PAGES: 472-496 DOI: 10.6007/IJARAFMS/v14-i1/20700 Abstract Full Text PDF Article Detail Open Access
Influential Factors of Tax Evasion Among Micro, Small, and Medium Enterprises (MSME) Owners in Malaysia AUTHORS: Nesanthi a\p Sathasivam, Lee Teck-Heang, Gopal Krishna a/l Veeriah, Vignes a/l Gopal Krishna Received: 04 Jan, 2024 | Revised: 06 Feb, 2024 | Published: 02 Mar, 2024 PAGES: 497-515 DOI: 10.6007/IJARAFMS/v14-i1/20912 Abstract Full Text PDF Article Detail Open Access
Relaxation of Access Regulations for Securities Audit and Audit Quality: Evidence from the Implementation of China's New Securities Law AUTHORS: Lu Zhang, Sophee Sulong bin Balia Received: 12 Jan, 2024 | Revised: 16 Feb, 2024 | Published: 13 Mar, 2024 PAGES: 516-530 DOI: 10.6007/IJARAFMS/v14-i1/20918 Abstract Full Text PDF Article Detail Open Access
Factors Influencing Non-Performing Loans: Empirical Evidence From Commercial Banks In Malaysia AUTHORS: Mirhalissa Binti Mohmad Napi, Wan Nur Fatin Athirah Binti Wan Razali, Nik Nur Alyya Binti Nik Majuki, Nur Anis Farhanah Mohd Nor, Muhammad Adam Najmi Bin Izham Zurie, Amir Imran Zainoddin Received: 14 Jan, 2024 | Revised: 23 Feb, 2024 | Published: 21 Mar, 2024 PAGES: 531-542 DOI: 10.6007/IJARAFMS/v14-i1/20995 Abstract Full Text PDF Article Detail Open Access
Analyzing The Factors Affecting The Quality of Accounting Disclosure of Chinese Listed Companies Based on Corporate Governance Perspective AUTHORS: An Hailong, Hartini Jaafar Received: 21 Jan, 2024 | Revised: 23 Feb, 2024 | Published: 27 Mar, 2024 PAGES: 543-550 DOI: 10.6007/IJARAFMS/v14-i1/20895 Abstract Full Text PDF Article Detail Open Access