Qualitative characteristics accounting information of kariah mosque: A concept paper / Masita Hassan … [et al.]

All financial transactions should be included in organisations' reports in order to provide complete financial information to its primary and other users. Therefore, financial reports prepared by kariah mosque should encompass qualitative characteristics that would assist users in decision maki...

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Main Authors:	Hassan, Masita, Abdullah, Salina, Mohd Sehat, Rahayu, Abu Bakar, Norlinda Tendot
Format:	Conference or Workshop Item
Language:	English
Published:	2017
Subjects:	General works on Islam
Online Access:	http://ir.uitm.edu.my/id/eprint/20210/ http://ir.uitm.edu.my/id/eprint/20210/1/PRO_MASITA%20HASSAN%20M%2017.pdf

id	uitm-20210
recordtype	eprints
spelling	uitm-202102018-04-12T06:04:22Z http://ir.uitm.edu.my/id/eprint/20210/ Qualitative characteristics accounting information of kariah mosque: A concept paper / Masita Hassan … [et al.] Hassan, Masita Abdullah, Salina Mohd Sehat, Rahayu Abu Bakar, Norlinda Tendot General works on Islam All financial transactions should be included in organisations' reports in order to provide complete financial information to its primary and other users. Therefore, financial reports prepared by kariah mosque should encompass qualitative characteristics that would assist users in decision making. Malaysian Accounting Standard Board (MASB) has outlined the characteristics that should be included in business organisation financial report. However, kariah mosques are categorized under non-profit organisation, thus, characteristics may differ from profit making organisation. This study is objectively to investigate the understanding of qualitative characteristics and the usefulness of financial information that presented in kariah masjid‘s financial report. The study will use qualitative characteristics that adopted from Malaysian Accounting Standard Board (MASB) namely relevance, faithful representation, comparability, verifiability, timeliness and also other characteristics that suggested from previous literature. The study will use self-administer questionnaire, distributed to users (working committees, funders, donors) and preparer of kariah masjid‘s financial report. It is estimated that the understanding the quality of financial report would be different among users and preparers. 2017 Conference or Workshop Item PeerReviewed text en http://ir.uitm.edu.my/id/eprint/20210/1/PRO_MASITA%20HASSAN%20M%2017.pdf Hassan, Masita and Abdullah, Salina and Mohd Sehat, Rahayu and Abu Bakar, Norlinda Tendot (2017) Qualitative characteristics accounting information of kariah mosque: A concept paper / Masita Hassan … [et al.]. In: 2nd International Islamic Heritage Conference (ISHEC 2017), 14-15 November 2017, Avillion Hotel Melaka.
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
topic	General works on Islam
spellingShingle	General works on Islam Hassan, Masita Abdullah, Salina Mohd Sehat, Rahayu Abu Bakar, Norlinda Tendot Qualitative characteristics accounting information of kariah mosque: A concept paper / Masita Hassan … [et al.]
description	All financial transactions should be included in organisations' reports in order to provide complete financial information to its primary and other users. Therefore, financial reports prepared by kariah mosque should encompass qualitative characteristics that would assist users in decision making. Malaysian Accounting Standard Board (MASB) has outlined the characteristics that should be included in business organisation financial report. However, kariah mosques are categorized under non-profit organisation, thus, characteristics may differ from profit making organisation. This study is objectively to investigate the understanding of qualitative characteristics and the usefulness of financial information that presented in kariah masjid‘s financial report. The study will use qualitative characteristics that adopted from Malaysian Accounting Standard Board (MASB) namely relevance, faithful representation, comparability, verifiability, timeliness and also other characteristics that suggested from previous literature. The study will use self-administer questionnaire, distributed to users (working committees, funders, donors) and preparer of kariah masjid‘s financial report. It is estimated that the understanding the quality of financial report would be different among users and preparers.
format	Conference or Workshop Item
author	Hassan, Masita Abdullah, Salina Mohd Sehat, Rahayu Abu Bakar, Norlinda Tendot
author_facet	Hassan, Masita Abdullah, Salina Mohd Sehat, Rahayu Abu Bakar, Norlinda Tendot
author_sort	Hassan, Masita
title	Qualitative characteristics accounting information of kariah mosque: A concept paper / Masita Hassan … [et al.]
title_short	Qualitative characteristics accounting information of kariah mosque: A concept paper / Masita Hassan … [et al.]
title_full	Qualitative characteristics accounting information of kariah mosque: A concept paper / Masita Hassan … [et al.]
title_fullStr	Qualitative characteristics accounting information of kariah mosque: A concept paper / Masita Hassan … [et al.]
title_full_unstemmed	Qualitative characteristics accounting information of kariah mosque: A concept paper / Masita Hassan … [et al.]
title_sort	qualitative characteristics accounting information of kariah mosque: a concept paper / masita hassan … [et al.]
publishDate	2017
url	http://ir.uitm.edu.my/id/eprint/20210/ http://ir.uitm.edu.my/id/eprint/20210/1/PRO_MASITA%20HASSAN%20M%2017.pdf
first_indexed	2023-09-18T23:04:09Z
last_indexed	2023-09-18T23:04:09Z
_version_	1777418370819293184

Qualitative characteristics accounting information of kariah mosque: A concept paper / Masita Hassan … [et al.]

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