As one of ARI HICoE research cluster projects, researchers from the Islamic microfinance group of the Accounting Research Institute has adopted a village in Sungai Pinang, Tanjong Karang for their "test bed". Through twenty women microcredit recipients of Amanah Ikhtiar Malaysia (AIM), a tailoring business was set up in the village. To facilitate the development of the business, AIM has built a special-purpose workshop, equipped with sewing machines, cutting benches, display closets, an office and an exhibition room. Initially, the business focuses on local clients. Today, through ARI, the business is linked to a reputable hypermarket, Mydin Holding Berhad who acts both as a supplier and marketer for the group. A memorandum of understanding (MOU) was signed in November 2012 between Universiti Teknologi MARA, Mydin Holding Berhad and AIM. On a monthly basis, Mydin Holding supplies fabrics for the group to make the baju kurung, a national dress for Malaysia. Once completed, the group will arrange to send the dresses to Mydin Holding. Through this business model, the group can focus on their tailoring business. ARI researchers help to train the business women on the aspect of financial management. As business owners, it is indeed very crucial that they are trained to be financially literate. A coordinator cum manager is appointed from among the group to handle financial matters. 
A few post graduate students are working on this project and to gather relevant data to measure efficiency and effectiveness of the Islamic Microfinance business model. Today, a group of ARI researchers visited Tanjong Karang and to meet up with the ladies. Beside looking at business progress, the visit was also used to conduct interviews with the business owners and to get first-hand feedback of the business model. Overall, the ladies are very happy with the business model. In addition to the "contractual" business with Mydin Holding Berhad, they facilitate their income by taking tailoring jobs for corporate and individual clients.
