Pembiayaan pajak gadai konvensional telah wujud sejak abad ke-19 lagi. Namun, praktis pemberian pinjaman daripada pajak gadai konvensional sering dikaitkan dengan penyelewengan dan mempunyai unsur eksploitasi terhadap peminjam. Sebagai alternatif, pajak gadai Islam yang pertama telah diwujudkan pada tahun 1992 iaitu Muassasah Gadaian Islam Terengganu dengan inisiatif oleh Majlis Agama Islam dan Adat Melayu Terengganu (MAIDAM). Sehingga tahun 2013, terdapat 464 buah cawangan daripada 10 institusi yang menawarkan pembiayaan pajak gadai Islam berbanding pajak gadai konvensional yang berlesen iaitu 259 buah. Tujuan kajian ini adalah untuk menganalisis persepsi tiga perintis utama pemegang pajak gadai Islam di Malaysia iaitu MAIDAM, YaPEIM dan Bank Kerjasama Rakyat Malaysia berkaitan aspek kemapanan dan daya saing produk, isu pembiayaan berfokuskan penggunaan dan kesedaran masyarakat terhadap kewujudan pajak gadai Islam. Kajian ini menggunakan kaedah kualitatif yang melibatkan temu bual sep.....

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Amanah Pelaburan Hartanah Islam (I-REIT) merupakan satu instrumen pasaran modal yang berlandaskan syariah. Kewujudan I-REIT memberi peluang kepada pelabur untuk melabur dalam bidang hartanah. Al-Hadharah Boustead REIT yang ditubuhkan pada tahun 2007 merupakan satu-satunya instrumen Amanah Pelaburan Hartanah Islam (IREIT) yang berasaskan perladangan kelapa sawit di Malaysia. Artikel ini bertujuan membincangkan prinsip syariah yang diguna pakai oleh Al-Hadharah Boustead REIT serta sumbangannya dalam industri sawit negara. Dapatan kajian menunjukkan Al-Hadharah Boustead REIT menggunakan prinsip al-musyārakah, Al-wakālah, Al-Ujr dan harta musyā dalam aktiviti pelaburannya. Di samping itu, penguasaan pemilikan Al-Hadharah Boustead REIT dalam industri sawit negara menunjukkan peningkatan yang memberangsangkan sepanjang tempoh kajian...

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Program Pembiayaan kredit mikro merupakan alat berkesan signifikan dan diiktiraf Pertubuhan Bangsa-Bangsa Bersatu untuk membasmi kemiskinan. Program ini menawarkan akses modal kepada usahawan berserta perkhidmatan tambahan lain yang diperlukan untuk pembangunan usahawan. Di Malaysia, program ini ditawarkan oleh banyak pihak termasuk Amanah Ikhtiar Malaysia (AIM) selaku institusi perintis sejak tahun 1987. Institusi ini didapati telah berjaya merealisasikan objektif penubuhan berdasarkan statistik usahawan yang dilahirkan dengan sebilangan daripadanya bergelar jutawan. Berdasarkan pencapaian ini, maka objektif kajian ini adalah untuk menganalisis faktor yang mempengaruhi kejayaan usahawan tersebut. Memandangkan pembiayaan AIM cenderung kepada usahawan wanita, maka faktor-faktor yang dikaji adalah berorientasikan faktor kejayaan pemiagaan Khadijah Bint Khuwaylid. Bagi mencapai objektif ini, seramai 415 orang usahawan wanita Muslim yang mendapat pembiayaan daripada AIM dipilih sebagai res.....

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Today’s wedding expenses kept increasing and have created difficulties for many parties especially the couple who wants to get married. As an alternative, most couple have obtained loans or financing from banks. There are many studies debating the issue and conclude that this situation has not only resulted in the high rate of indebtedness of the young generation, but also has led to divorces. Therefore, the objective of this study is to identify the main reason as to why bridal couple get loans or financing from the bank, the amount of financing taken, the repayment period and the types of banks offering loans or financing. The questionnaire was used as a research instrument to obtain the required information. A total of 204 respondents were selected through a snow ball sampling technique. The findings of descriptive analysis showed that the main reason couple get a loan or bank funding because they have no money at all to perform a wedding ceremony. In addition, the repayment perio.....

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This study was conducted to test the validity and reliability of Strategical Instrument on Memorizing al-Quran (ISMEQ) using Rasch Measurement Model that was aided with the Winstep 3.72 software. This instrument contains 54 items that consist of four construct and 10 sub-construct. The first construct was the objective strategy with two sub-construct which were the ability to memorize with a given timeline and the ability to memorize by per page a day. Meanwhile, the second construct was planning strategy with a sub-construct that consist of prior, during and after memorizing planning. The third construct was memorizing enforcement activity with two sub-construct which were preservation of hafazan and practice. Then, the fourth construct was effective strategy with four sub-construct whichconsist of internal and external motivational, interest and behavior. This study was conducted  on 31 SMA Imtiyaz Besut students and 55 students from SMKA Kota Kinabalu. The result from this study sh.....

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While tertiary education provides many benefits to the individual, the community and the nation, we cannot deny that the cost is high and continues to rise each year. The younger generation have to take up loans to finance their study costs and then they have to pay back  the loans after completing their studies. As such, the funds from the parents can be seen as an alternative which could help in realizing the tertiary education goal. The question is, do the parents realize and know the importance of tertiary education savings? Have they saved for their children’s education? How much do they save per month? Are the savings enough for their children’s university education? What is the savings medium utilized to make savings? Therefore, this paper focuses on two main objectives. The first objective is to identify the patterns of children's tertiary education savings among parents in Malaysia and the second objective is to determine the medium of saving used by parents to save their.....

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This study aims to analyze food expenditure among the community in Perak. There are three objectives targeted in this study including: 1) identify the level of food expenditure, 2) identify the relationship between demographic factors with food expenditure and 3) analyze the factors influencing food expenditure. This quantitative study used a set of questionnaire as an instrument to obtain the necessary information. A total of 206 respondents were involved in this study through snowball sampling. All selected respondents were heads of families living in the state of Perak. Descriptive analysis showed that the mean food expenditure was RM1,301.89. In addition, the findings of the study also showed that there was significant relationship between age and education with food expenditure. The significance value was 0.05, multiple regression analysis showed that consciousness, personal and religious factors were significantly positive while social factors were significantly negative. Media w.....

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