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Record W4388960501 · doi:10.5430/afr.v12n4p132

Insights into Financial Management Practices of Tahfiz Institutions (TI): A Selangor Perspective

2023· article· en· W4388960501 on OpenAlexvenueno aff
Rohayu Yusop, Radziah Mahmud, Nurshamimi Sabli, N. Awang, Noorlaila Ghazali

Bibliographic record

VenueAccounting and Finance Research · 2023
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicIslamic Finance and Banking Studies
Canadian institutionsnot available
Fundersnot available
KeywordsPaymentBusinessData collectionDonationProfit (economics)Financial managementQuality (philosophy)FinanceAccountingScale (ratio)MarketingEconomics

Abstract

fetched live from OpenAlex

This study investigates the financial management practices of TI, which include processes such as planning and budgeting, collection, payment, recording, and reporting. The research was conducted on 58 TI located in Selangor. The participants involved in the study were personnel responsible for the financial matters of the TI, including management and administrative staff. In general, among the five criteria evaluated, the payment status of TI which included payment records with proper supporting documents and details, on time and segregation of duties throughout the payment process. demonstrated an excellent performance with an overall mean score exceeding 4.0 (on a scale of 1 to 5, with 5 being the highest). Following payment, the performance rankings were collection, recording, reporting, planning, and budgeting. The weak performance in reporting, planning, and budgeting mirrors the situation observed and proven empitically in other non-profit organizations (NPOs) and small and medium enterprises (SMEs) literatures. These entities often lack expertise in these areas due to insufficient staff, the absence of guidelines, and lack of awareness regarding the importance of financial management components. While payment, collection, and recording represent the core operations of TI, deficiencies in these areas can adversely impact its day-to-day functioning. Nevertheless, all aspects of financial management (FM) are crucial for TI's sustainability and survival. By establishing sound FM practices, these TI can enhance their chances of maintaining quality standards and avoiding future financial shortfalls. TI as part of the NPO which resources depending on the donation from others really need a good FM to ensure their sustainability and their uninterrupted operation.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.001
metaresearch head score (Gemma)0.001
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Theoretical or conceptual · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.748
Threshold uncertainty score0.808

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0010.001
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0010.003
Science and technology studies0.0010.000
Scholarly communication0.0000.001
Open science0.0000.001
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.064
GPT teacher head0.361
Teacher spread0.297 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one teacher head, not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designTheoretical or conceptual
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations1
Published2023
Admission routes1
Has abstractyes

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