ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)

THE FACTORS OF MALAYSIA'S CONSUMER ENGAGEMENT TOWARDS BRAND AWARENESS ON TIKTOK

2025-06-04T15:28:59+08:00

In the digital era, social media platforms such as TikTok have transformed brand-consumer interactions, emphasizing the importance of understanding consumer engagement and brand awareness for effective marketing. This study examines the factors influencing Malaysian consumer engagement with brand awareness on TikTok, with a particular focus on AI-driven content marketing, influencer impact, and psychological factors. By exploring these elements, the research aims to determine their influence on brand perception and user engagement, guided by specific research questions. As TikTok continues to expand in Malaysia, brands increasingly leverage the platform to reach their target audiences effectively. To enhance the research methodology, a preliminary study was conducted to refine and validate the approach before full-scale implementation, minimizing potential risks and improving overall reliability. The preliminary study involved 30 respondents and findings from the preliminary study ensured that the questionnaire was well-structured and suitable for the main study, reinforcing the study’s credibility in analyzing consumer engagement dynamics on TikTok. This research provides valuable insights into the role of AI content marketing, influencers, and psychological factors in shaping brand awareness and consumer behavior, offering practical implications for brands seeking to optimize their marketing strategies on TikTok.

BALANCING SELF-FULFILLMENT AND COMMITMENT, UNPACKING THE EXTRINSIC MOTIVATION LINK

2025-06-23T14:58:33+08:00

The reason for this study is to explore the causal relationship between organizational commitment and self-fulfillment, with a particular center on the intervening part of extrinsic motivation. The objectives incorporate looking at how organizational commitment impacts both extrinsic motivation and self-fulfillment inside an organizational setting. Utilizing a quantitative approach, information was collected from individuals of the scholarly community from higher education institutions organized in Selangor to test the proposed connections. The result shows a noteworthy positive effect of organizational commitment on both extrinsic motivation and self-fulfillment. Besides, mediation analysis uncovers that extrinsic motivation partially mediates the relationship between organizational commitment and self-fulfillment, recommending that whereas organizational commitment specifically improves self-fulfillment, it too does so in an indirect way by boosting extrinsic motivation. These discoveries emphasize the significance of cultivating an organizational commitment to upgrade worker inspiration and individual fulfillment, highlighting the requirement for organizations to create situations that bolster commitment and inspiration in their workforce.

WHISTLEBLOWING EFFECTIVENESS: THE ROLE OF ETHICAL CLIMATE AND REGULATORY STRENGTH IN SHAPING THE WHISTLEBLOWING INDEX

2025-06-05T13:37:07+08:00

Whistleblowing serves as a critical mechanism for promoting corporate transparency, ethical governance, and accountability. While prior studies have examined the individual influence of organisational ethics and regulatory frameworks on whistleblowing practices, limited research has explored their interactive effects on whistleblowing effectiveness. This study addresses that gap by proposing a conceptual framework that integrates ethical climate as an internal organisational factor and regulatory strength as an external moderating force in shaping the whistleblowing index, a structured measure of whistleblowing effectiveness. Grounded in institutional theory, this study employs a narrative review methodology to synthesise interdisciplinary literature from business ethics, corporate governance, and regulatory studies. Findings indicate that a strong ethical climate fosters employee willingness to report misconduct, while robust regulatory mechanisms enhance the safety and legitimacy of such disclosures. The interaction between these dimensions is essential for improving whistleblowing outcomes, particularly in mitigating barriers such as fear of retaliation and weak legal protection. The proposed framework offers theoretical contributions by unifying organisational norms and institutional pressures, and practical implications for corporate leaders and policymakers. It underscores the need for organisations to align ethical cultures with legal safeguards to foster an environment conducive to whistleblowing. The study concludes by calling for empirical research to validate the framework across varied cultural and sectoral contexts, thereby strengthening whistleblower protection and enhancing corporate integrity.

REDUCING POVERTY AND EMPOWERING WOMEN THROUGH MICROCREDIT: A MALAYSIAN PERSPECTIVE

2025-07-02T10:05:16+08:00

Microcredit was introduced to provide small loan to the poor, especially women, to become self-employed by engaging in micro-entrepreneurship. This small loan allows the poor to create income-generating activities that help them achieve economic independence. However, despite the widely claimed positive impact of microcredit on poverty reduction and women's empowerment, some studies have discovered a negative impact of microcredit on the beneficiaries. In view of this, this paper is intended to review whether the literature supports the role of microcredit in achieving such goals of poverty reduction and women's empowerment in Malaysia. The literature was generated from three electronic databases, which are Scopus, Science Direct, and SpringerLink, by using the following key search terms: microcredit impact, microcredit on poverty reduction, and microcredit on women's empowerment. All papers reviewed were from 2010 to 2024, and only studies that have been carried out in Malaysia were selected. We identified 68 articles; however, only 15 articles were selected to be reviewed based on the inclusion criteria. We found that microcredit has successfully delivered a positive impact on poverty reduction and women's empowerment. However, the review highlighted the importance of implementing a rigorous approach to measure the impact of microcredit on income increment. Meanwhile, the measurement of women's empowerment should integrate all dimensions of empowerment to avoid bias in the outcomes.

GREEN CONSUMERISM: ADOPTION OF ECO-FRIENDLY BAGS AMONG UNIVERSITY STUDENTS

2025-06-04T15:17:43+08:00

Factors influencing the use of eco-friendly bags among Malaysian university students are examined, with a focus on attitudes, subjective norms, and perceived behavioral control using the Theory of Planned Behavior framework. Despite various initiatives to reduce plastic waste and promote sustainability, the adoption of eco-friendly bags among young Malaysian consumers remains low. Persistent challenges, including limited awareness, cost sensitivity, and the widespread availability of plastic bags, continue to impede broader acceptance of sustainable alternatives. Data were analyzed using SmartPLS, revealing that subjective norms and perceived behavioural control significantly influence students’ eco-friendly bag usage. These results highlight the critical role of social influence and perceived behavioral ease of behavior in fostering sustainable consumption. This study offers valuable insights for policymakers and retailers seeking to enhance green consumerism among younger populations. By addressing social influences and perceived control factors, more effectively strategies can be designed to encourage eco-friendly practices. This study contributes to the broader literature on sustainable consumption by offering empirical evidence from an emerging market and providing actionable recommendations to promote environmental responsibility among youth.

GREEN HUMAN RESOURCE MANAGEMENT (GHRM): A REVIEW OF IMPLEMENTATION CHALLENGES

2025-06-23T14:29:13+08:00

Green Human Resource Management (GHRM) has emerged as a strategic framework for integrating environmental sustainability into human resource policies and practices. The evolution of GHRM demonstrates a paradigm shift from traditional HR practices to sustainability-oriented strategies, integrating green recruitment, training, and performance management. This review aims to identify the key challenges hindering its implementation across organizational contexts. Articles were selected based on their relevance to GHRM themes, such as green recruitment, training, employee engagement, and strategic integration. The review found that although GHRM practices are gaining traction, particularly in sectors aligned with global sustainability goals, several persistent challenges remain. These include financial constraints, lack of training and expertise, resistance to change and limited integration with overall business strategy. Moreover, organizations often lack reliable metrics to evaluate the effectiveness of GHRM. These findings suggest that to advance GHRM practices, organizations must adopt interdisciplinary, context-specific strategies that align HR functions with broader sustainability objectives.

THE MEDIATING ROLE OF SELF-EFFICACY IN TRAINING TRANSFER: A SYSTEMATIC REVIEW

2025-06-04T16:02:37+08:00

The mediating role of self-efficacy in training transfer remains a critical yet underexplored area within training and development research. This systematic literature review (SLR) seeks to synthesise current evidence on how self-efficacy influences the application of newly acquired skills in diverse contexts. Addressing the gap in cohesive understanding, the review applied the PRISMA protocol to guide a systematic search across two databases, Scopus and Web of Science, resulting in the selection of 33 primary studies. The findings were categorised into three themes: (1) Self-Efficacy and Motivation Factors in Training Transfer, (2) Training Transfer in Educational and Academic Settings, and (3) Organisational, Leadership, and Workplace Factors in Training Transfer. Studies within the first theme emphasised the strong interplay between self-efficacy and motivation to transfer, directly impacting transfer success. The second theme revealed that self-efficacy enhances the transition of knowledge from training to practical application in academic and clinical training. Meanwhile, the third theme demonstrated how workplace support structures, leadership behaviours, and organisational climates foster self-efficacy, leading to improved transfer outcomes. The review underscores that fostering self-efficacy throughout various phases of the training journey can play a crucial role in enhancing the extent to which acquired skills and knowledge are effectively applied in the workplace. These findings offer valuable theoretical and practical implications for training designers, educators, and organisational leaders aiming to optimise learning transfer in various professional settings.

INCLUSIVE GROWTH OR RISING GAPS? A MACROECONOMIC PERSPECTIVE ON ASEAN INCOME INEQUALITY

2025-06-30T22:52:19+08:00

This study explores the evolving landscape of income inequality across five key ASEAN nations comprising Indonesia, Malaysia, the Philippines, Singapore, and Thailand from 1990 to 2022. Using the Gini coefficient and a static panel data approach, the research investigates how major macroeconomic forces shape income distribution. The analysis reveals that increased government spending and lower inflation are powerful tools in narrowing income gaps. In contrast, rising agricultural value-added, greater female labor force participation, and expanded arable land are linked to widening disparities. Interestingly, unemployment growth and foreign direct investment (FDI) show no significant impact on inequality levels. These findings highlight the multifaceted nature of economic inequality and call for nuanced, evidence-based policy responses. To build a more inclusive future, ASEAN policymakers must prioritize strategic fiscal management, inflation control, and labor market reforms tailored to their unique national contexts.

THE IMPACT OF HRM PRACTICES ON ORGANIZATIONAL IDENTITY IN THE LEGAL PROFESSION

2025-06-04T14:59:34+08:00

This study investigates the impact of Human Resource Management (HRM) practices on organizational identity within the legal sector, focusing on Chinese law firms. It employs Social Exchange Theory and Social Identity Theory to evaluate how recruitment and selection, training, compensation, performance evaluation, and career advancement affect organizational identity and employee retention. A cross-sectional survey of attorneys in Hubei Province utilized known measurement instruments to evaluate views of human resource management practices and organizational identity. The findings demonstrate that HRM approaches substantially improve organizational identity by cultivating a sense of belonging, emotional attachment, and congruence between individual and company ideals. Training and career development emerged as primary factors in enhancing company identity, whereas remuneration and performance evaluation served as ancillary components. The results underscore the significance of a holistic HRM strategy in fostering company identification, thereby decreasing turnover intentions among legal practitioners. This study enhances the literature on HRM and organizational behavior by elucidating the processes by which HRM practices affect organizational identity in knowledge-intensive sectors. Law firm managers must adopt HRM methods that emphasize employee development, synchronize individual and company objectives, and cultivate a unified corporate culture. Subsequent study should broaden its geographic reach and investigate additional mediating variables to have a more thorough comprehension of this link.

THE INFLUENCE OF FINANCIAL MANAGEMENT AND FINANCIAL LITERACY ON CO-OPERATIVE PERFORMANCE IN MALAYSIA

2025-06-23T14:03:31+08:00

Co-operative firms in Malaysia play a vital role in national economic development, yet they continue to face ongoing challenges, particularly in the area of financial management. This study explores the link between financial management, financial literacy, and the performance of co-operatives in Malaysia. Based on existing literature, it is evident that sound financial management practices are positively correlated with improved co-operative performance. Previous research reveals that many co-operative shareholders lack adequate knowledge of financial management, which contributes to less-than-optimal performance. To bridge this gap, the study introduces a conceptual model that positions financial literacy as a moderating factor in the relationship between financial management and co-operative performance an element that has been largely neglected in earlier research. The findings underscore the need to enhance both financial management skills and financial literacy among co-operative stakeholders. The study recommends collaborative initiatives involving government bodies and non-governmental organizations to strengthen shareholders' financial capabilities. Improving financial literacy is expected to not only lead to better individual financial decisions but also significantly enhance co-operative performance. Future studies should empirically test the proposed model and consider other influencing factors such as the size, age, and industry of the co-operative. Strengthening financial practices and literacy can pave the way for sustainable growth and enable co-operatives to make a greater contribution to Malaysia’s economic progress.

POTENSI TEKNOLOGI KONTRAK PINTAR DALAM OPERASI PRODUK PEMBIAYAAN PERUMAHAN BERASASKAN MUSHARAKAH MUTANAQISAH

2025-06-04T15:47:16+08:00

Kontrak pintar merupakan skrip kod yang mewakili sesuatu kontrak atau transaksi yang beroperasi melalui platform blok rantai. Teknologi ini merupakan salah satu mekanisme operasi yang dapat melaksanakan produk di perbankan Islam. Khususnya produk pembiayaan perumahan di perbankan Islam, kontrak pintar berupaya melaksanakan kontrak musharakah mutanaqisah yang kini semakin kurang digunakan disebabkan oleh kecenderungan perbankan Islam menggunakan kontrak tawarruq yang mempunyai sistem dan fasiliti yang baik. Penilaian dan penggunaan semula kontrak musharakah mutanaqisah dengan menggunakan kontrak pintar berupaya mengurangkan kebergantungan yang tinggi terhadap kontrak tawarruq dalam operasi perbankan Islam. Sehubungan dengan itu, kajian ini bertujuan menilai potensi teknologi kontrak pintar dalam melaksanakan kontrak musharakah mutanaqisah, khususnya dalam penawaran produk pembiayaan perumahan. Bagi mencapai objektif kajian, pendekatan kualitatif digunakan dengan mengumpulkan data daripada kajian-kajian lepas yang dianalisis secara tematik dan disintesis melalui kaedah naratif. Hasil kajian mendapati bahawa teknologi kontrak pintar berupaya menjadi mekanisme operasi yang baik bagi melaksanakan operasi musharakah mutanaqisah dalam produk pembiayaan perumahan melalui automasi proses, ketelusan transaksi dan pengurusan risiko yang lebih baik. Bagaimanapun, manfaat kontrak pintar tersebut hanya dapat direalisasikan sekiranya risiko-risiko yang terlibat berkaitan teknologi tersebut, termasuk risiko Syariah dan operasi dapat diuruskan dengan baik.

A smart contract is a script that encodes and executes the terms of a contract or transaction on a blockchain platform. This technology offers a practical mechanism for delivering Islamic banking products. Smart contracts can be utilized for Islamic home financing, specifically to implement the diminishing partnership (musharakah mutanaqisah) structure. This arrangement has seen a decline in use, largely due to the rise of tawarruq contracts which benefit from more developed systems and facilities. Reassessing and redeploying the diminishing partnership model via smart contracts could reduce the industry’s heavy reliance on tawarruq in Islamic banking operations. Accordingly, this study evaluates the potential of smart contract technology to execute diminishing partnership agreements, especially within the context of housing finance offerings. We adopt a qualitative approach to achieve this aim, drawing on thematic analysis of prior studies and synthesizing findings through narrative methods. Our results indicate that smart contracts can serve as an effective operational mechanism for diminishing partnership-based home financing, thanks to automated workflows, enhanced transaction transparency, and improved risk management. However, these advantages can only be fully realized if the technological, operational, and Sharia-related risks are properly identified and controlled.

ORGANISATIONAL RESILIENCE OF ENTREPRENEURIAL ENTERPRISES DURING CRISES: A CASE STUDY OF SATURNBIRD COFFEE

2025-06-30T22:16:27+08:00

This study investigates the organisational resilience of entrepreneurial enterprises in the face of crises, using the emerging Chinese coffee brand Saturnbird as a case example. Drawing on the three-stage model of organisational resilience (anticipation, coping, adaptation), the analysis reveals that Saturnbird demonstrated a high degree of strategic agility, digital capability, and user co-creation culture during the COVID-19 pandemic, effectively responding to market uncertainties. The findings confirm that organisational resilience is a dynamic capability that can be developed and transformed into competitive advantage, particularly for entrepreneurial enterprises. This research enriches the application of resilience theory in entrepreneurial contexts and provides practical insights for small and medium-sized enterprises operating in resource-constrained environments.

OVERVIEW OF FINANCIAL INCLUSION AS A DETERMINANT OF POVERTY REDUCTION IN MALAYSIA

2025-06-04T14:49:08+08:00

Financial inclusion, which includes the two dimension which is usage and availability of financial services has been thoroughly examined as a possible means of reducing poverty. To illustrate the current status of research in the area of financial inclusion, the previous literature was explored. According to the research that already been conducted, most of it has been done in a particular area, mostly focus on Asian and African countries (developing regions). Very few studies have addressed the Malaysian case. Additionally, as previous research has concentrated on different geographical areas or economic clusters, this study could add to the body of knowledge by presenting a particular case study pertaining to financial inclusion for the purpose of reducing the poverty rate, specifically in Malaysia. So that, this present study utilizes readily accessible secondary data gathered from the World Bank website to acquire information about Malaysia's financial inclusion achievements. According to the findings from this present study, it is believed that financial inclusion has a potential to reduce poverty rate in Malaysia. Which when there is an increase in offering number of bank branches, ATM machines and access to any financial services it’s able to reduce poverty rate among Malaysian.

PERSEPSI DAN TAHAP PENGGUNAAN AI OLEH USAHAWAN-USAHAWAN DALAM TALIAN (ONLINE) DI PERLIS

2025-06-19T12:02:07+08:00

Kemajuan teknologi kecerdasan buatan (AI) semakin mempengaruhi landskap keusahawanan, termasuk dalam perniagaan dalam talian. Penggunaan AI merangkumi pelbagai aspek seperti pembangunan perniagaan, pembungkusan, pemasaran, jualan dan khidmat lepas jualan. Selain itu, aplikasi AI berpotensi besar dalam penghasilan kandungan teks, imej, audio, video, dan komunikasi melalui chatbot. Kajian ini bertujuan meneliti persepsi dan tahap penggunaan AI dalam kalangan usahawan dalam talian (Online) di Perlis. Kajian dilaksanakan menggunakan pendekatan kuantitatif dan kualitatif serta data dikumpul melalui soal selidik bagi menilai tahap kesedaran, penerimaan, dan cabaran yang dihadapi dalam mengadaptasi teknologi AI. Dapatan kajian menunjukkan bahawa tahap penggunaan AI masih rendah disebabkan oleh kekurangan pendedahan terhadap teknologi ini, kos yang tinggi, dan keterbatasan kemahiran teknikal. Oleh itu, kajian ini mencadangkan strategi yang bersesuaian untuk meningkatkan penggunaan AI dalam kalangan usahawan digital bagi memperkasakan ekosistem keusahawanan di Perlis.

The advancement of artificial intelligence (AI) technology is increasingly influencing the entrepreneurial landscape, including in online businesses. The use of AI encompasses various aspects such as business development, packaging, marketing, sales and after-sales service. In addition, AI applications have great potential in the production of text, image, audio, video and communication content via chatbots. This study aims to examine the perception and level of use of AI among online entrepreneurs in Perlis. The study was conducted using quantitative and qualitative approaches and data was collected through questionnaires to assess the level of awareness, acceptance, and challenges faced in adopting AI technology. The study findings show that the level of use of AI is still low due to lack of exposure to this technology, high costs, and limited technical skills. Therefore, this study proposes appropriate strategies to increase the use of AI among digital entrepreneurs to strengthen the entrepreneurial ecosystem in Perlis.

CHALLENGES FACED BY SMALL BUSINESS ENTREPRENEURS IN DIGITAL FINANCIAL TRANSACTION SYSTEM

2025-06-04T15:34:27+08:00

The rapid adoption of digital payment systems, including mobile payments, e-commerce transactions, and digital wallets, has transformed the way small businesses manage financial transactions. While these advancements provide enhanced convenience, accessibility, and efficiency, they also present unique challenges for small business entrepreneurs. These challenges primarily stem from the cost constraint and limited budgets, cybersecurity risks, lack of technical expertise, and the evolving regulatory landscape. This paper explores the difficulties faced by small business entrepreneurs in navigating these digital financial systems, particularly in ensuring secure, transparent, and compliant transactions. It examines how emerging technologies such as blockchain, big data analytics, and artificial intelligence (AI) can offer solutions by improving transaction tracking, identifying discrepancies, and enhancing fraud prevention. However, small businesses often struggle with limited resources and expertise to fully leverage these technologies. The paper also highlights challenges related to data privacy, managing cross-border transactions, and adapting to constantly changing digital payment trends. By discussing these challenges, this paper underscores the need for small businesses to adopt a combination of technological tools, training, and expert support to ensure secure and efficient management of digital financial transaction.

FACTORS INFLUENCING SMALLHOLDERS MUSHROOM GROWERS’ AWARENESS ON NEW MUSHROOM TECHNOLOGIES

2025-06-23T15:09:46+08:00

Mushroom cultivation has emerged as a key agricultural sector in Malaysia with significant income potential for smallholder growers, and under the National Agro-Food Policy 2021–2030 (NAP 2.0), mushrooms are designated as a high-value commodity aimed at boosting grower incomes. Despite agricultural-related agencies assisting mushroom growers in the form of agricultural inputs, mushroom growers keep facing challenges. Growers face significant challenges in improving the productivity and quality of fresh mushrooms due to threats of pests and diseases, unpredictable climate conditions, and the use of low-quality mushroom spawns. Increasing awareness of new technologies in mushroom farming is essential to overcome these challenges. Greater awareness plays a crucial role in leading mushroom growers to adopt new technologies. Despite their potential benefits, the adoption of new mushroom technologies remains relatively low. This is primarily due to insufficient exposure to their advantages and applications, along with growers' continued dependence on traditional farming methods. Financial constraints, rising raw material costs, and the challenges associated with maintaining fresh mushrooms with their high metabolic rate hinder adoption. Furthermore, many growers remain risk-averse, further slowing the transition to modern farming practices. The objective of this study is to determine the factors that influence smallholder mushroom growers' awareness on new mushroom technologies. A quantitative study using cluster random sampling involved face-to-face interviews with 140 smallholder mushroom growers across four regions in Peninsular Malaysia. The data were analysed using descriptive analysis, mean ranking analysis and multiple regression analysis. The findings indicated that performance expectancy and effort expectancy had a significant influence on growers' awareness of new mushroom technologies. Since performance expectancy and effort expectancy played a crucial role, training programs for mushroom growers were recommended, including hands-on training and digital tutorials to reduce perceived complexity. Therefore, effective policy interventions and enhanced extension services were essential to bridging the awareness gap.

FINANCIAL WELLBEING, FINANCIAL LITERACY AND EXPENSES MANAGEMENT AMONG UNDERGRADUATE STUDENTS

2025-06-05T13:47:01+08:00

Financial wellbeing is achieved when individuals feel content and satisfied with their financial situation. It encompasses several key aspects, including financial knowledge, decision-making ability, and long-term financial security. Undergraduate students are particularly vulnerable to financial instability, often due to limited income and inadequate financial literacy. Recognising this, the objectives of this study are to identify the aspects of financial wellbeing relevant to undergraduate students in managing their finances, and to explore how financial literacy contributes to achieving financial wellbeing among undergraduate students especially fisabilillah educational zakat recipients. This research will adopt a qualitative approach, which is deemed appropriate for gaining in-depth insights into the real-life financial experiences of zakat recipients. Data will be collected through face-to-face interviews conducted until data saturation is reached. Understanding financial wellbeing is essential for all undergraduate students, as mastering this aspect can lead to greater financial satisfaction and overall wellbeing. It is believed that enhancing students’ competencies in financial management can help prevent financial difficulties and promote more stable financial futures.

TRANSFORMING DIGITAL BUSINESS MODEL INNOVATION (DBMI) TO ENHANCE SME BUSINESS PERFORMANCE IN MALAYSIA: A CUSTOMER PERSPECTIVE

2025-07-02T10:18:20+08:00

Amidst the contemporary digital scene, realizing Digital Business Model Innovation (DBMI) is an indispensable strategy for SMEs in Malaysia's F&B landscape to profoundly elevate their performance and ensure they remain competitive. This study delves into the pivotal impact of digital literacy, product innovation, service convenience, and digital interaction quality, with customer engagement serving as a crucial mediator. By analysing data from 300 SME customers through Multiple Regression Analysis, we uncover vital performance drivers, backed by Pearson Correlation and Factor Analyses to confirm the relationships and constructs at play. The results demonstrate that digital literacy and product innovation markedly boost customer engagement, establishing a vital connection to enhanced business outcomes. Furthermore, service convenience and digital interaction quality emerge as indispensable components, cultivating customer loyalty, advocacy, and seamless experiences. These insights emphasize the pressing necessity for SMEs to implement customer-centric digital strategies, harnessing innovation and exceptional digital interactions to attain sustainable growth, bolster market resilience, and secure a competitive advantage in an ever-evolving digital marketplace.

EXPLORING MANAGEMENT ACCOUNTING PRACTICES (MAPs) AND BUSINESS PERFORMANCE OF SMES IN THE MALAYSIAN BATIK INDUSTRY: TRACKING THE EFFECTIVENESS OF MAPs

2025-06-04T15:23:37+08:00

This conceptual paper seeks to analyse the relationship between Management Accounting Practices (MAPs) and business performance in Small and Medium Enterprises (SMEs) in the context of Batik industry in Malaysia. Due to the particular cultural and economic significance of batik to Malaysia, this paper suggests that the adoption and use of MAPs can have considerable positive effects on efficiency, profitability, and sustainability of SMEs in batik industry. The paper examines and elaborates how MAPs, such as cost control, budgeting, performance evaluation, and financial analysis, are incorporated in batik production can improve business decisions, enhance operational efficiency and provide a competitive edge to the industry, so as to align with the available literature about MAPs and business performance. In addition, it also examines the barriers to the adoption of MAPs by SMEs in batik industry and proposes ways to mitigate them. By identifying and explaining the link between MAPs and enhanced business performance, this paper adds to the existing discourse on the role of management accounting in traditional craft-based industries and suggests areas for further studies and practical work in the industry. This paper also explains the limitations of Batik Industry’ adoption of MAPs as well as methods to overcome these limitations. This article attempts to improve the understanding of management accounting's role in traditional and craft-based industries along with providing suggestions for further research and practice by giving a possible explanation for the connection between MAP and enhanced business performance.

THE DETERMINANT FACTORS IN PERFORMANCE OF PRIVATE HIGHER EDUCATION IN GUANGDONG PROVINCE CHINA

2025-06-23T14:41:50+08:00

As the world economy and society have undergone rapid structural changes, colleges have been faced with a new set of crises and challenges. Among those are not only the challenges of structural knowledge changes but also those of management changes. This study is mainly research on the determinant factors of performance of private higher education in Guangdong province China. In addition, in this research mainly focus on the private higher education institutions (PHEI)in Guangdong Province, China, as Guangdong offers 67 undergraduate colleges and universities (including PHEIs), 87 specialized colleges and universities, and 14 adult colleges and universities as of June 30, 2020.The number of staff at China's colleges and universities was around 177,900 in 2020. Hence, in this research target adopt quantitative method by using questionnaire to collect 750 respondents to examine the relationship of independence variables such as knowledge management, leadership and organizational culture towards dependence variable of corporate performance of PHEIs while mediation role of innovation. All data collected to test hypotheses using the statistical technique SmartPls 4.0. This study will enrich the theoretical research on the heterogeneity of the senior management team of Chinese higher education groups and performance in Guangdong Province.

UNDERSTANDING THE ROLE OF TAX SERVICES IN SHAPING COMPLIANCE BEHAVIOR: A SYSTEMATIC LITERATURE REVIEW

2025-06-04T16:07:22+08:00

Considering the significant increase in tax services in encouraging taxpayer compliance, this Systematic Literature Review (SLR) investigates the effect of the diverse tax service dimensions on compliance behavior in different contexts. Alongside the growth of digitalisation and a more end-user-focused approach by tax authorities, the association between tax services and compliance has become disjoint in current research. To fill this void, this paper has undertaken a systematic review of empirical evidence to provide an overall view of how tax services influence compliance behaviour. Following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) protocol, a systematic search was performed through two leading academic databases (Web of Science (WoS) and Scopus) to identify 30 primary studies. The selected studies were screened, quality assessed, and then categorized thematically. Three recurring themes emerged in the analysis: (1) Digital Tax Services and Compliance Behaviour, indicating that electronic platforms facilitate compliance through efficiency gains and reducing taxpayer uncertainty; (2) Psychological Influence of Tax Services on Compliance Behaviour, highlighting the mediating roles of trust, perceived fairness and service orientation; and (3) Enhancing Compliance Through Tax Education Services, emphasising the role of educational outreach and awareness programmes to foster long-term voluntary compliance. Results across these themes indicate that high-quality, convenient, trust-inspiring tax services are key factors in facilitating both voluntary and enforced compliance. This review provides for policy and scholarly dialogue by generating policy-relevant recommendations to help revenue authorities improve their strategic tax service interventions to promote taxpayer engagement and compliance. The review ends with suggestions for future research and service design enhancements to meet changing taxpayer needs.

A CONCEPTUAL STUDY OF LECTURER PERFORMANCE: THE IMPACT OF FINANCIAL INCENTIVES, TRAINING, WORK EXPERIENCE, AND TECHNOLOGY INTEGRATION

2025-07-02T09:55:43+08:00

Lecturer performance plays a vital role in determining the quality of education and the success of educational institutions. Although digital tools are becoming an essential part of higher education, the effect of technology on training and teaching effectiveness has not been fully examined. This study explores the factors influencing lecturer performance in public universities in Northern Malaysia, focusing on the interaction between financial incentives (compensation), professional development opportunities (training), external work experience (labor market experience), and technology integration in driving lecturers' motivation and engagement. By synthesizing existing literature, this conceptual study aims to create a comprehensive framework for understanding lecturer performance. The findings provide valuable insights into how these factors interact within the context of public universities in Northern Malaysia, offering important implications for policymakers and university administrators who strive to improve lecturer performance and foster better educational outcomes.

DOES MUSLIM CONSUMERS PURCHASE GREEN COSMETICS? A PLS-SEM APPROACH

2025-06-04T15:12:38+08:00

A high Muslim population significantly impact on green purchase behavior (GPB). Examining this phenomenon enhances the understanding of GPB among Muslim consumers, particularly in green cosmetics. The aim of the study is to examine the interrelationship between values, personal norms and GPB. Additionally, it assesses the mediating role of personal norms in values-GPB relationship. Grounded in the Value-Belief-Norm theory, the present study employed a judgmental sampling technique for data collection. By using structural equation modeling approach, 258 usable online responses were gathered and analyzed through SmartPLS software. The findings of the study indicate positive results for all relationships. Specifically, both altruistic and hedonic values positively influence personal norms, which, in turn, positively impact GPB. Positive mediating role has been gathered, confirming personal norms as a mediator in values-GPB relationship. These findings provide valuable insights for marketers in developing more attractive and competitive marketing strategy tailored to consumers’ religious background. Specifically, they highlight the potential for green cosmetics marketers to target Muslim consumers, who possess strong purchasing power. Moreover, the findings raise consumers’ awareness of the importance of green attributes when purchasing cosmetic products.

EXPLORING THE EFFECTS OF BRAND EXPERIENCE AND BRAND TRUST ON BRAND LOYALTY: THE MEDIATING ROLE OF BRAND LOVE

2025-06-23T14:17:44+08:00

In today’s competitive and emotionally driven markets, fostering brand loyalty requires more than just functional value. It demands meaningful consumer-brand relationships. This conceptual paper investigates the interconnected effects of brand experience and brand trust on brand loyalty, emphasizing the mediating role of brand love. Drawing from recent advancements in brand relationship literature, this study posits that positive experiences and strong trust toward a brand encourage emotional attachment development, subsequently enhancing loyalty outcomes. Current research highlights the increasing relevance of brand love in strengthening consumer commitment, especially as consumers seek more personalized and emotionally fulfilling interactions with brands. The paper synthesizes insights from recent empirical findings to propose a framework that captures the pivotal role of brand love in translating brand perceptions into enduring loyalty. This conceptual model offers valuable implications for brand managers aiming to cultivate emotional engagement and trust, fostering long-term brand loyalty. Future empirical studies are encouraged to validate this framework across varied market contexts.

NATURAL AND SYNTHETIC COSMETICS: AN EVALUATION FROM AN ISLAMIC PERSPECTIVE AND HEALTH IMPLICATIONS FOR MUSLIM CONSUMERS

2025-06-04T15:55:29+08:00

This study explores the comparison between natural and synthetic cosmetics from an Islamic perspective, focusing on their implications for Muslim consumers' health and well-being. With the growing demand for halal-certified and safe beauty products, the research investigates how natural cosmetics align with the concept of halalan tayyiban—which emphasizes purity, safety, and ethical considerations in Islamic teachings. The study also examines the potential health risks associated with synthetic cosmetics, which often contain harmful chemicals such as parabens, mercury, and silicones. These substances pose long-term health threats and raise concerns regarding their halal status. The paper further highlights the challenges and opportunities for the cosmetics industry in ensuring compliance with Islamic principles, particularly in sourcing, production processes, and packaging. Through a qualitative approach and a review of literature, the study provides insights into how Islamic values influence consumer behavior in the cosmetic market and suggests ways to foster greater awareness among Muslim consumers. The findings emphasize the need for a more comprehensive halal certification system and stricter regulation of cosmetic products to safeguard both religious integrity and public health. The research contributes to the growing discourse on halal cosmetics and their role in promoting the holistic well-being of Muslim consumers.

SME AND ARTIFICIAL INTELLIGENCE (AI) TECHNOLOGY ADOPTION ON SME INDUSTRY IN MALAYSIA

2025-06-30T22:42:08+08:00

This study examines the challenges faced by small and medium enterprises (SMEs) in adopting Artificial Intelligence (AI) technology in Malaysia. Business sectors have actively embraced the usage of Artificial Intelligence (AI). However, the rate of adoption of AI within the SME sectors is low or slow as compared to larger business corporations. This study proposes a conceptual framework that outlines eight (8) factors that could influence the decision of the SMEs sectors to adopt AI technology in their business process, which will give a positive impact on SMEs growth and development. These factors are Top Management Support, Employee Adaptability, Organization Preparedness, Business Operation Support, Competitive Pressure, Partner Support, Perceived Usefulness, and Perceived Ease of Use. The principles for the framework is the Technology Organization Environment (TOE) model integrated with Technology Acceptance Model (TAM). It is hope that this conceptual framework could provide direction for future additional research on this topic.

ENVIRONMENTAL MANAGEMENT STRATEGY: THE IMPACT OF GREEN LOGISTIC PRACTICES AND GREEN SUPPLY CHAIN MANAGEMENT ON ENVIRONMENTAL AND ECONOMIC PERFORMANCE

2025-06-04T14:56:00+08:00

The globalisation of businesses and increased competitive pressures have prompted many firms to develop green logistics and supply chain management. They align with rising demands for third-party logistics amid growth in the service and manufacturing sectors, leading to transforming traditional business models in logistics. The study investigates how environmental management strategies impact both environmental and economic performance, focusing on the role of green logistics (LO) and supply chain management practices (SP) in Malaysian manufacturing companies certified under ISO 14900. Using SPSS and Partial Least Squares (PLS) for data analyses, and the study found significant relationships between EM, GL, and GSCM. However, there is no relationship between EM and EO. The results showed a positive relationship between EM, EN, GL, and EO. Moreover, no relationships are found between GSCM and GL, EN, and EO performance. These research findings provide valuable insights for policymakers, local authorities, and organisations keen to promote green sustainability practices for competitive advantage in the long run.

ANALYSIS OF THE IMPLEMENTATION OF HARMONIZATION LAW OF TAX REGULATION 2021 FOR MSME ACTIVITIES IN INDONESIA

2025-06-23T13:53:03+08:00

This study aims to examine the impact of the harmonization of Tax Regulations Law 2021 on micro, small and medium enterprises “(MSMEs) in Batang Regency, Central Java Province, Indonesia. This research uses a descriptive qualitative method involving ME actors as respondents. The results show that most MSME players, regardless of whether they have a Taxpayer Identification Number or understand their tax obligations, still consider Government Regulation No. 23/2018 as burdensome. The new provisions introduced in the 2021 HPP Law, including the limitation of the tax imposition base, are considered fairer and more rational. However, there are still many MSME actors who are unaware of these regulatory changes due to limited tax knowledge, the demands of managing a business, and uneven socialization from tax offices and related institutions. Therefore, a more personalized and proactive approach is needed from the tax authorities and related agencies to provide education and assistance to MSME actors.

DETERMINANTS OF ENVIRONMENT, SOCIAL AND GOVERNANCE (ESG) DISCLOSURE AMONG PUBLICLY LISTED COMPANIES IN MALAYSIA: A CONCEPTUAL REVIEW

2025-06-04T15:39:32+08:00

This conceptual paper analyzes the key determinants of Environmental, Social, and Governance (ESG) disclosure by Malaysian publicly listed companies (PLCs). As ESG practices continue to gain global prominence, Malaysian regulators have raised the stakes to drive sustainability reporting through guidelines aligned with global standards. Despite these efforts, levels of ESG disclosure remain low and inconsistent in Malaysia. The objective of the study is to identify and synthesize internal and external factors influencing ESG disclosure using stakeholder theory, legitimacy theory, and institutional theory. The methodology involves an extensive review of prior academic literature and regulatory documents. The findings reveal that firm level factors, board characteristic, internal governance and data governancesignificantly influence ESG disclosure levels in Malaysia. This study provides valuable insights for regulators, corporate leaders, and researchers seeking to enhance ESG disclosure. Future empirical research is recommended to validate the conceptual findings and explore the impact of emerging factors such as digitalization and evolving regulations.

DIGITAL READINESS AMONG MALAYSIAN RETAIL SMES- A CONCEPTUAL EXAMINATION IN THE POST-PANDEMIC CONTEXT

2025-06-23T15:19:30+08:00

The COVID-19 pandemic has accelerated digital transformation across industries, compelling small and medium-sized enterprises (SMEs) to adapt rapidly to technological change. Among retail SMEs in Malaysia, digital readiness has emerged as a critical capability influencing business continuity, innovation, and competitiveness in the evolving digital economy. However, the construct of digital readiness remains conceptually fragmented, often conflated with digital adoption or maturity. This paper undertakes a conceptual examination of digital readiness among Malaysian retail SMEs in the post-pandemic context, aiming to clarify its dimensions, antecedents, and implications. Drawing on recent literature from digital transformation, SME capability building, and technology management, this review highlights the multidimensional nature of digital readiness, encompassing technological infrastructure, human capital, organizational agility, and external support mechanisms. The paper critically reviews how contextual factors—such as Malaysia’s policy frameworks, socio-economic conditions, and consumer digital behaviour—mediate digital preparedness in the retail SME sector. It further identifies conceptual ambiguities in existing scholarship and advocates for a more coherent theoretical foundation to guide future research and policy development. By offering a comprehensive lens through which digital readiness can be understood, this paper contributes to the conceptual advancement of digital transformation research in emerging economies. It also provides practical insights for SME stakeholders, policymakers, and researchers seeking to foster sustainable digital enablement in the post-pandemic era.

MENEROKA IMPAK PROGRAM DIPLOMA KEUSAHAWANAN PELITA SULUH BUDIMAN TERHADAP KEPUASAN PEMBELAJARAN PELAJAR BANDUAN MUDA DI PENJARA KLUANG, JOHOR

2025-06-19T11:48:55+08:00

Kajian ini bertujuan untuk mengkaji kesan Program Diploma Keusahawanan Pelita Suluh Budiman terhadap kepuasan pembelajaran pelajar banduan muda di Penjara Kluang, Johor. Berdasarkan Teori Motivasi Kendiri (Self-Determination Theory), kajian ini meneliti bagaimana faktor seperti autonomi, kompetensi, dan hubungan sosial mempengaruhi tahap kepuasan pembelajaran pelajar dalam program ini. Kajian ini menggunakan kaedah kualitatif dengan temu bual separa berstruktur melibatkan lima orang pelajar sebagai responden. Hasil kajian menunjukkan bahawa pelajar yang diberi kebebasan untuk mengawal cara mereka belajar, mempunyai hubungan sosial yang positif dengan pensyarah dan rakan sekelas, serta mampu menyelesaikan tugasan dengan baik, melaporkan tahap kepuasan pembelajaran yang lebih tinggi. Namun, cabaran seperti akses terhad kepada sumber rujukan, kemudahan teknologi, dan tekanan psikologi didapati memberi kesan negatif terhadap pengalaman pembelajaran mereka. Dapatan kajian ini menekankan kepentingan peningkatan kemudahan pembelajaran, sokongan emosi, dan penyediaan sumber rujukan yang mencukupi untuk memastikan keberkesanan program pada masa hadapan. Kajian lanjut disarankan untuk meneliti faktor psikologi dan sosial lain yang berpotensi mempengaruhi kepuasan pembelajaran dalam kalangan banduan muda.

This study aims to evaluate the influence of the Pelita Suluh Budiman Diploma in Entrepreneurship Program on the educational satisfaction of young inmate students at Kluang Prison, Johor. This study examines how autonomy, competence, and social interactions, as outlined in the Self-Determination Theory, affect students' learning satisfaction in the program. The research used a qualitative methodology, conducting semi-structured interviews with five student participants. The findings indicate that students who show autonomy over their learning techniques, maintain positive social ties with instructors and peers, and can efficiently complete assignments report greater levels of learning satisfaction. However, obstacles such as restricted access to reference materials, technical resources, and psychological stress adversely affect their educational experience. The study highlights the necessity of enhancing educational facilities, offering emotional support, and offering appropriate reference resources to augment the program's efficacy in the future. Additional research is advised to investigate other psychological and social elements that may affect learning satisfaction among juvenile offenders.

MARKET ANALYSIS OF SHOP-OFFICES DEVELOPMENT: A CASE STUDY IN RAWANG, MALAYSIA

2025-07-02T10:33:55+08:00

Lack of demand-supply studies, inadequate understanding of local demographics, and speculative development have all played critical roles in the increasing number of unsold shop-offices. The main objectives of this study are to assess the current and future demand and supply of 2-storey shop-offices and to evaluate the proposed development through a comprehensive SWOT analysis. This study adopts a quantitative research method and relies on secondary data sources. The collected data was analyzed by frequency and changes to provide descriptive statistics. The demand and supply analysis shows that the proposed development is currently in demand when it has the highest number of transactions, but lacks completion and project starts in the past few years. However, the new planned supply of 2-storey shop-offices will be the competitors to the proposed development in the future. Furthermore, SWOT analysis found that the proposed development has many strengths, opportunities, and threats but with minimum weaknesses.