Tunku Salha Tunku Ahmad
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Preferred name
Tunku Salha Tunku Ahmad
Official Name
Tunku Ahmad, Assoc. Prof. Dr. Tunku Salha
Main Affiliation

Research Output
Now showing 1 - 4 of 4
  • Publication
    The biggest global issues facing humankind: a meta-analysis of poverty alleviation and poverty eradication
    (Taylor & Francis, 2023-09)
    Md. Aminul Islam
    ;
    Mohammed Muneerali Thottoli
    ;
    ABM Abdullah
    ;
    Tunku Salha Tunku Ahmad
    ;
    Shafiqur Rahman
    This study conducted a comprehensive literature review on global poverty alleviation and eradication. A structured literature review (SLR) was employed, collecting 955 articles from the Scopus database spanning from 1990 to 2022. The data was analyzed using bibliometric analysis tools and Excel. The paper explores the significant and conceptual aspects of the published literature on poverty alleviation and eradication. Additionally, it highlights the global issues faced by humanity, such as poverty alleviation and eradication, their origins, and implications. The study also provides potential directions for future research in this field by examining the poverty alleviation and eradication strategies employed by China and the USA. The significance of this study lies in the need for further research on the factors limiting efforts toward poverty alleviation and eradication from a global perspective. These findings can serve as a foundation for global anti-poverty initiatives and offer insights into reducing poverty in underdeveloped and developing nations worldwide.
      2  3
  • 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.
      20  3
  • Publication
    Moderator effects of owner-manager knowledge on the intention to adopt Islamic financing facilities in Malaysia
    (International Shari’ah Research Academy for Islamic Finance (ISRA) Institute, 2023)
    Hazalina Mat Soha
    ;
    Mohd Zukime Mat Junoh
    ;
    Md. Aminul Islam
    ;
    Tunku Salha Tunku Ahmad
    The research aims to investigate owner-manager knowledge as a moderator variable enhancing the intention to adopt Islamic financing facilities (IFF). Design/Methodology/Approach — The research obtained primary data by conducting a survey of 237 participants from halal-certified companies in Malaysia. The data were evaluated using the partial least squares (PLS) method to verify the hypothesis. Findings — The findings demonstrate a considerable positive influence of relative advantage, top management support, owner-manager knowledge and competitive pressure on the intention to adopt IFF. It was also demonstrated that owner-manager knowledge had a negative and significant effect on the relationship between complexity, top management support, and the intention to apply IFF. Originality/Value — The research identifies a number of gaps in the current literature. Firstly, it addresses the limitations of previous research on the adoption of IFF at an organisational level. Secondly, it examines the role of owner-manager knowledge as a moderating factor in the relationship between innovation, organisational and environmental (IOE) characteristics, and adoption intention, which has not been explored in any empirical studies to date. Research Limitations — This study has two main limitations. Firstly, the data analysis is based on a cross-sectional design, which cannot provide empirical evidence to support causal inferences. Secondly, the majority of the respondents are from the food/beverage/food supplement industry, as revealed in the results. Practical Implications — These findings can guide stakeholders in developing effective strategies to enhance the adoption of IFF by halal-certified companies in Malaysia.
      15  1
  • 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.
      16  35