This study examines the role of financial capital in mediating the relationship between accounting capability and Micro-, Small- and Medium-Sized Enterprises' (MSME) financial performance. Using Yamane formula, the samples are 407 MSMEs in Central Java Province. Data was collected from questionnaires that distributed to and filled by owners of the sample MSME. WarpPLS was used to analyased the research data. This study found that accounting capability and financial capital have a positive influence on financial performance. Financial capital mediates the relationship between accounting capability and financial performance. Thus, this study confirms the importance of accounting capability to increase financial capital and financial performace of MSME.

This paper aims at proposing a model of Islamic spirituality to be implemented at higher-education institutions and determining its impact to the academic performance of the students. Thus, this model has suggested an Islamic spirituality programme to be incorporated into students’ activities known as the Sharing-is-Caring (SIC) programme. Regularly attending the programme is expected to provide positive impacts on the students’ academic performances because it emphasises on Islamic spiritual values which are crucial to the students’ successes. Questionnaire were distributed to the final-semester Accounting students and the findings revealed that the SIC programme could improve students’ Islamic spiritual values.  However, the results of the study have failed to actualise the expected positive relationship between the SIC programme and the academic performances of the students.

Higher learning institutions in Malaysia recently became a subject of scrutiny by stakeholders and the public at large. Its managerial and leadership performance were being assessed through various perspectives. A pilot study was conducted to measure the performance of the heads of department leadership, with an objective to identify factors that drive their leadership performance. One hundredand twenty twofull-time managerial/professional and supervisory staff in Universiti Teknologi MARA (UiTM) Terengganu, Malaysia, participated in this survey. The questionnaire was adopted from an international management survey to measure the effectiveness of the management capability of Malaysian organizations. The results from the survey showed that there were different perceptions between the academic and non-academic staff in UiTM of the ability of the heads of department leadership performance in developing the organization's capability. The survey also concluded that visionary & strategic leadership; and leadership skills & personality traits of these department heads were pivotal in shaping their leadership performance in UiTM Terengganu.