Malaysian Islamic quality management system MS1900

Abstract

is a Muslim country that has achieved a lot of success either in the field of development, economic or even social. Malaysia is the founder of the Islamic financial system that is increasingly globally popular. Malaysia is also a precursor to the Islamic-based quality management system when the government launched the Islamic Quality Management System MS1900 in 2005. The quality system underlined three (3) objectives (SIRIM, 2005): i. To inculcate Shari'ah requirements into quality management practices with an emphasis on value-based management. ii. To enhance the level of effectiveness and efficiency through the practice of universal good conduct at all levels of the organization. iii. To enhance the level of Shari'ah compliance and confidence among Muslims and stakeholders MS1900 is developed using ISO 9001 as its basis. MS1900 is a structured system to assist organizations in delivering products and services that meet customers' requirements, as well as regulatory requirements and the dictates of Shari'ah. The Shari'ah requirements are included as an addition to the requirements of ISO 9001, and aim to close the gap that exists in the ISO 9001 standard in relation to the Islamic perspective (Long, 2008). There are three (3) main areas within any Shari'ah requirement. They are 'Aqidah', which is the belief system, 'Akhlaq', which are behavioural traits, and 'Fiqh', which refers to dealing or interaction with fellow human beings, the environment and religious observance (Othman, 2013). MS1900 was initiated under the Malaysian Industry Standards Committee on Halal Standards, (MISC I) (Bernama, 2010). MS1900 has attracted considerable attention for implementation from many Malaysian organizations. There are many organizations in Malaysia implementing MS1900 in their endeavour to obtain MS1900 certification (Malaysian Certified, 2016). Apparently, the interest to implement MS1900 in Malaysia is quite momentous. Currently, there are 23 organizations that have successfully obtained MS1900 certification. Despite the enthusiasm towards MS1900 quality management system, so far, only few empirical study was conducted to find details on the implementation process of MS1900 (

Internal Audit Effectiveness in Zakat Institution From Perspective of Auditee

“…In conclusion, this paper explored only two factors which are organizational status and competency of the IAD and shows that both are important factors to achieve effectiveness of internal audit functions. This is in line with prior research that agreed that good organizational status leads to useful audit findings and a practical report (Mahzan & Hassan, 2015)Seiton (straightening and the extent of competency is also significant in improving organizational performance (Matari et al, 2014) when the auditors are well-trained during the year (Basir et al, 2017)economic or even social. Malaysia is the founder of the Islamic financial system that is increasingly globally popular.…”

“…Furthermore, technical competency of internal auditors is a vital element in order to improve organizational performance because internal auditors can make valuable judgements in various situations with their experience (Matari et al, 2014). In the Zakat Centre in Melaka, all the internal auditors have to go through a series of audit training during the year (Basir et al, 2017)economic or even social. Malaysia is the founder of the Islamic financial system that is increasingly globally popular.…”

“…Zakat institutions have a significant responsibility in economic development because they are liable to collect and distribute zakat effectively and their failure will affect the entire zakat management system (Basir, Azmi, Ismail, Ibrahim & Mohamed, 2017)economic or even social. Malaysia is the founder of the Islamic financial system that is increasingly globally popular.…”

Zakat Distribution to Fi Sabilillah Asnaf in Higher Education Institutions: Universiti Teknologi Malaysia Experience

“…The profesional zakat management will foster zakat movement. As a result, zakat institutions in Malaysia has been incorporated in 1991 (Basir et al 2017). Systematically zakat distribution is also proven able to liberate Muslims from poverty (Abd .…”

“…In addition, zakat institution shows a high commitment and cooperation to achieve MS1900 (Malaysian Islamic Quality Management System). The basic elements of this quality management are compliance to halal (legal) and haram (illegal) activities, and operate based on values and decision in line with Maqasid Shariah (Shariah Objective) (Basir et al 2017). Zainal et al (2016) has established a conceptual model that proposes trust in zakat institution is influenced by reputation, satisfaction of zakat distribution and service quality.…”