Md. Aminul Islam
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Preferred name
Md. Aminul Islam
Official Name
Md. Aminul, Islam
Alternative Name
Islam, Md Aminul
Islam, M. A.
Aminul Islam, Mohd
Main Affiliation
Scopus Author ID
57204942879
Researcher ID
AGK-3778-2022

Research Output

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  • Publication
    A preliminary study of factors influencing the intention to adopt Islamic financing facilities among halal-certified companies in Malaysia
    ( 2023-06)
    Hazalina Mat Soha
    ;
    Mohd Zukime Mat Junoh
    ;
    Tunku Salha Tunku Ahmad
    ;
    Md. Aminul Islam
    Halal business and Islamic finance adhere to the same fundamental principles and core beliefs. However, there is a divergence between these two industries, particularly in Malaysia, where the utilisation and adoption rate of Islamic financial facilities is still relatively low. This disconnect is particularly prevalent in Malaysia. In order for a company to run in a manner that is really halal, not only must it concentrate on halal production, but it must also finance the firm using shariah-compliant financing; this is something that has not yet been entirely accomplished. As a result, the purpose of this study is to evaluate the efficacy of the survey instrument in determining the influence of relative advantage, complexity, compatibility, top management support, owner-manager expertise, competitive pressure, and customer pressure on the desire to adopt Islamic finance facilities. Specifically, the aim of this study is to review the usefulness of the survey instrument in determining these factors. At the Halal Fiesta (Halfest), a survey was carried out with 30 halal-certified companies utilising a straightforward random sampling approach. This survey served as a preliminary assessment. The findings of the study provide evidence that there is a need for additional improvement and suggest that the survey instrument is appropriate for a more in-depth study that involves a bigger and more representative sample within the halal business.
  • Publication
    The effect of internal audit function characteristics on market value among Indonesian public-listed companies
    ( 2023-10)
    Mariyam
    ;
    Md. Aminul Islam
    ;
    Tunku Salha Tunku Ahmad
    It is widely acknowledged that internal audits should have a value-adding component for all types of companies. This study systematically investigated the effect of internal audit function on the market value of public listed companies in Indonesia. The panel data technique used was based on the data extracted from 44 listed companies over five years (2015 -2021), with 308 observations. The empirical results revealed the Percent Audit Committee (PAC) has a significant and positive impact on market value. The Number of Certified Members (NCM) has no significant effect on market value, while the Percentage of Implemented Findings (PIF) has a significant and positive impact on the market value of companies. Size, leverage, and return on investment (ROI) have a significant impact on the market value of companies. The study offers extended implications in the empirical literature using a different measure of internal audit function characteristics from an emerging market perspective for different organisations. This study provides important implications for investors, managers, researchers, and auditors. Finally, the results of this research may be used by analysts, investors, and other strategic decision-makers in Indonesia to enhance the competitiveness and viability of the country's financial market. The findings will encourage policymakers to enact effective regulations, which could boost Indonesia's financial markets' efficiency and performance.