http://jurnal.usas.edu.my/alqimah/index.php/journal <p><strong><em>Al-Qimah Al-Mudhafah</em></strong>. The journal of Management and Science (ALQIMAH) is published once a year by the Faculty of Management and Information Technology Sultan Azlan Shah University (USAS), Perak, Malaysia. The focus of this journal is especially interested on providing added value to existing multidisciplinary management and science. It can be a form of theories, application, and new perspective to established theory or new theory. This journal is peer reviewed which covers articles, research notes and book reviews on a diverse range of topics. </p> Secretariat AlQimah, Universiti Sultan Azlan Shah en-US Al-Qimah Al-Mudhafah 2636-9745 http://jurnal.usas.edu.my/alqimah/index.php/journal/article/view/89 <p><em>COVID-19 has been declared as a pandemic by World Health Organization since the year 2020 and has become a global issue in health and the economy. The pandemic has affected millions of people worldwide by reducing health rates and financial well-being, then also leading to mental health problems. This research aims to observe the value and of Malaysian family Takaful operators through analysis of COVID-19 coverages offered to the society. Through a case study approach, a sample of three (3) family takaful operators is selected in this study. Secondary data is collected from the takaful operators’ website and documentation as well as comparative analyses is conducted. Based on the analyses, it is found that various coverages of COVID-19 have been offered by the operators to reduce financial burden of the participants due to the pandemic. Prudential BSN Takaful Berhad (7 coverages) have delivered more value in terms of number of Covid19 coverages to their participants compared to the other operators. It is followed by Sun Life Malaysia Takaful Berhad with 6 coverages and Syarikat Takaful Malaysia Keluarga Berhad (STMKB) with 2 coverages. The coverages varied from COVID-19 diagnosis test, hospitalization until COVID-19 vaccination side effects. This study is significant to highlight the commitment and contribution of the Malaysian Takaful operators during pandemic Covid19. The comparison provided would help the industry practitioners to remain competitive in the industry and the same time tackle the needs of society through product innovation.</em></p> Alya Nabihah Idris Marhanum Che Mohd Salleh Copyright (c) 2023 Alya Nabihah Idris 2023-06-30 2023-06-30 7 1 1 15 http://jurnal.usas.edu.my/alqimah/index.php/journal/article/view/90 <p><em>Takaful Online System offers a wide selection of protection plans for every level and needs of people nowadays. Online services are available for variety products, including medical, auto, home, and employee benefits. Takaful is a form of Islamic insurance in which participants put money into a pool system to indemnify one another in the event of loss or harm. This research seeks to understand the varied usability, implementation, and adaption frequencies as well as barriers and enablers in the Takaful Online System sector, particularly in the workplace through the comparison of a few research publications with an online system that was put into place. Therefore, six Takaful Online System web site that have been implemented in Malaysia are typically introduced in the first section. The Takaful Online System platforms' detailed review is included in the second section. Whereas the third and fourth section compare online system develop previously in a tabular form and gives a graphical representation of people awareness on Takaful online system in Malaysia. The fifth section concludes the paper and discusses the future scope.</em></p> Masyitah Abu Izni Nadirah Najmuddin Zulaikha Rabitah Zaidi Copyright (c) 2023 Masyitah Abu 2023-06-30 2023-06-30 7 1 16 23 http://jurnal.usas.edu.my/alqimah/index.php/journal/article/view/83 <p>Sustainability reporting was developed in the 1970’s by adding social report to financial report. In the 1990’s, environmental occupational, health and safety issues were reported and triple bottom line concept were introduced in 1997. In this concept, corporate performance is valued and measured accross three main pillars of sustainability. As a result, corporation now report their financial performance and their social and environmental performance.&nbsp; The purpose of this study is to conduct a systematic literature review on the impact of sustainability reporting on the value relevance. &nbsp;This study selected articles using &nbsp;Scopus database and run the systematic review which is eligibility and exclusion criteria, steps of the review process (identification, screening, eligibility) and data abstraction and analysis. This review confirms the sustainability reporting play an important role on value relevance of the accounting information. &nbsp;</p> Suzaihan Sulaiman Copyright (c) 2023 Suzaihan Sulaiman 2023-06-30 2023-06-30 7 1 24 31 http://jurnal.usas.edu.my/alqimah/index.php/journal/article/view/85 <p><em>Pada masa kini, seluruh dunia telah ditimpa satu wabak yang teruk dimana ia telah digelarkan sebagai pandemik Covid-19 oleh World Health Organization (WHO). Pada awalnya, virus ini dijumpai di bandaraya Wuhan, China namun ia telah tersebar keseluruh negara melalui sentuhan, batuk dan selesema. Virus ini amatlah senang untuk dijangkiti tambahan kepada warga emas, seseorang yang mengalami penyakit kronik, wanita mengandung dan kanak-kanak. Sudah menjadi rutin harian setiap manusia dimana akan sentiasa memakai pelitup muka ketika berada di tempat awam dan bertemu orang. Selain itu kita juga sudah biasa menjaga jarak penjarakan dengan orang lain untuk memastikan virus Covid-19 tidak tersebar. Apabila sudah dijangkiti virus ini, secara tidak langsung akan terus melakukan kuarantin kendiri dan sekiranya mengalami gejala yang teruk akan dihantar ke hospital untuk dirawat. Namun kepada pesakit yang mengalami gejala ringan akan dikuarantin di rumah sahaja dan mereka akan mula mencari laman web dan aplikasi untuk mengetahui cara penjagaan diri dan info-info apabila sudah dijangkiti, jadi aplikasi yang kami ingin bangunkan ini merupakan aplikasi yang memudahkan aktiviti pesakit dengan hanya memuatnaik satu aplikasi sahaja kerana ia lengkap dengan segala keperluan pesakit, maka mereka dapat menjimatkan masa dan tenaga untuk melayari banyak laman web dan aplikasi hanya untuk mencari maklumat apabila telah dijangkiti virus COVID-19.</em></p> Ts. Anis Suria Mohd Zainudin Maizatul Izzaty Hishammuddin Fazliana Ahmad Judin Copyright (c) 2023 Ts. Anis Suria Mohd Zainudin 2023-06-30 2023-06-30 7 1 32 40 http://jurnal.usas.edu.my/alqimah/index.php/journal/article/view/80 <p><em>Environmental, Social, and Governance (ESG) is a term frequently used to refer to a company's Corporate Social Responsibility (CSR). ESG is referred to by a variety of terms, including Corporate Social Disclosure (CSD), Corporate Social Responsibility Disclosure (CSRD), and other. The introduction of ESG disclosure started with the initiation of corporate responsibility practices. Many researchers have conducted study on the influence and knowledge of ESG disclosure on the financial performance of companies as a result of this issue; however, few researchers have sought to consolidate and highlight systematic literature on the same topic. Therefore, this article aims to provide a systematic literature review on independent studies related to the impact of ESG disclosure on financial performance. The review processes included five key methodological steps, namely guided by review protocol, formulation of research questions, systematic searching strategies based on identification, screening and eligibility on several established database followed by quality appraisal , and data extraction and analysis. Further review of these article resulted in three themes – accounting-base performance, market performance and operational performance. This three themes further produced a total of nine sub-themes. The study offered almost significant contributions for nexus between ESG disclosures and financial performance. The findings explained the importance of disclosing the non financial information namely ESG towards the better financial strength for the companies. </em></p> Nurul Aisyah Mohd Jaafar Copyright (c) 2023 Nurul Aisyah Mohd Jaafar 2023-06-30 2023-06-30 7 1 41 53 http://jurnal.usas.edu.my/alqimah/index.php/journal/article/view/88 <p><em>Takaful provide financial protection through family income continuation, hassle-free medical treatment, lifestyle maintenance, education protection and loan repayment. The main idea of this study is to identify the relationship of loss exposure, affordability and financial capacity on the need of financial protection. The study is conducted on employed respondents in Kota Bharu, Kelantan and distributed to 384 respondents. This study used statistical analysis of Pearson’s Correlation by using SPSS version 25. The higher correlation denotes the importance of the independent variable to the dependent variable. This study found that all of the independent variables have moderate positive relationship with dependent variables of this study.&nbsp; This study is seen beneficial to the takaful participants, government and takaful operators to promote and enhance family takaful penetration in the country. Future studies with larger sample size are strongly recommended.</em></p> Farah Hanan Muhamad Fatin Nabilah Sahri Fatin Noor Diana Rohazey Fatin Nor Afiza Mohd Ghozali Fatin Nurfatihah Ezaty Amir Mohd Zulkifli Muhammad Copyright (c) 2023 Farah Hanan Muhamad 2023-06-30 2023-06-30 7 1 54 62 http://jurnal.usas.edu.my/alqimah/index.php/journal/article/view/82 <p>Perkembangan teknologi yang sangat maju telah mencipta pelbagai mekanisme yang dapat<br>digunakan dan memberi kesan positif pada setiap pengguna serta mempunyai kekuatan untuk mengubah sistem<br>pendidikan dengan model pembelajaran yang baru. Oleh itu, tujuan utama kajian ini adalah untuk meninjau<br>keberkesanan teknologi aplikasi mudah alih iaitu MATIQ.com. Aplikasi ini dibangunkan oleh pengkaji untuk<br>mengenal pasti keberkesanan dalam proses pembelajaran murid-murid pendidikan khas berumur 7-14 tahun<br>dalam mata pelajaran matematik asas. Topik matematik di dalam aplikasi ini berfokuskan kepada mengenal<br>nombor bulat dan pengiraan tambah dan tolak. Aplikasi ini dibangunkan supaya dapat mewujudkan suasana<br>pembelajaran yang berkesan dan interaktif berbanding kaedah konvensional di dalam kelas. Kajian ini telah<br>dijalankan di Sekolah Kebangsaan Datin Khadijah, Kuala Kangsar ke atas tujuh orang Murid Berkeperluan<br>Khas (MBK) yang mengikuti Program Pendidikan Khas Integrasi di sana. Kajian ini telah menggabungkan<br>pendekataan kaedah kualitatif dan kuantitif dengan menggunakan kaedah temu bual serta data dikumpul dengan<br>menggunakan borang soal selidik bagi membolehkan data diukur secara objektif. Hasil daripada kajian tersebut<br>menunjukkan aplikasi MATIQ.com ini dapat membantu proses pengajaran guru di dalam kelas untuk menarik<br>minat murid-murid agar dapat meningkatkan penglibatan, motivasi dan tumpuan bagi melonjakkan prestasi dalam pembelajaran. Selain itu, aplikasi ini juga dapat mempelbagaikan kaedah pengajaran guru dalam usaha<br>memotivasikan murid-murid di dalam pembelajaran matematik asas.</p> Mohamad Khairul Fazli Zaini Copyright (c) 2023 Mohamad Khairul Fazli Zaini 2023-06-30 2023-06-30 7 1 63 67 http://jurnal.usas.edu.my/alqimah/index.php/journal/article/view/86 <p><em>Hubungan antara politik organisasi dan kepuasan kerja telah menjadi topik penyelidikan yang penting dalam beberapa tahun kebelakangan ini, kerana para pengkaji berusaha untuk lebih memahami dinamik kompleks yang membentuk sikap dan tingkah laku pekerja di tempat kerja. Artikel ini memberikan gambaran keseluruhan literatur sedia ada tentang hubungan antara politik organisasi dan kepuasan kerja, berdasarkan pelbagai kajian empirikal yang dijalankan dalam tetapan organisasi yang pelbagai. Kajian ini dijalankan untuk mengukur tahap politik organisasi dan tahap kepuasan kerja. Disamping itu juga kajian ini turut dijalankan untuk mengukur hubungan politik organisasi dengan kepuasan kerja. Seterusnya kajian ini dijalankan untuk mengukur pengaruh politik organisasi terhadap kepuasan kerja. Kajian ini dijalankan menggunakan pendekatan kuantitatif dengan menggunakan borang soal selidik melibatkan sampel kajian terdiri daripada 300 orang pensyarah kolej vokasional dalam negeri Perak . Objektif kajian yang ditetapkan di uji menggunakan analisis secara deskriptif dan juga inferen. Kajian ini mendapati bahawa tahap politik organisasi dan kepuyasan kerja pensyarah kolej vokasional dalam negeri Perak berada pada tahap tertinggi dan politik organisasi mempunyai hubungan yang positif dan signifikan terhadap kepuasan kerja pensyarah. Akhir sekali, dapatan kajian turut mengesahkan bahawa dimensi mempengaruhi untuk bekerjasama bagi mendapatkan kepentingan dan dimensi polisi gaji dan kenaikan pangkat merupakan peramal yang signifikan dan positif terhadap kepuasan kerja. Pengkaji mencadangkan beberapa strategi yang boleh digunakan untuk meminimumkan kesan negatif politik di tempat kerja dan menggalakkan hasil pekerja yang positif. Secara keseluruhannya, tinjauan literatur kami menunjukkan bahawa hubungan antara politik organisasi dan kepuasan kerja adalah fenomena yang kompleks dan pelbagai yang memerlukan penerokaan dan perhatian berterusan daripada para pengkaji.</em></p> Shahril Anuar Abd Manap Prof. Mohammad Nasir Bistamam Copyright (c) 2023 Shahril Anuar Abd Manap, Prof. Mohammad Nasir Bistamam 2023-06-30 2023-06-30 7 1 68 84