https://gaexcellence.com/aijbes/issue/feed ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES) 2025-12-08T15:45:48+08:00 Open Journal Systems <p>The <strong>Advanced International Journal of Business, Entrepreneurship and SME's (AIJBES)</strong> is published by <strong>Global Academic Excellence (M) Sdn Bhd (GAE)</strong> to serve academicians a platform of sharing and updating their knowledge and research outputs as well as information within the sphere of business, entrepreneurship and SMEs. <strong>AIJBES </strong>invites researchers, academicians, practitioners and students for the submission of articles either in English or Malay. The publication for this refereed journal are<strong> quarterly (March, June, September and December).</strong> This journal uses <strong>double</strong>-<strong>blind review</strong>, which means that both the <strong>reviewer</strong> and <strong>author identities</strong> are concealed from the reviewers, and vice versa, throughout the review process. To facilitate this, authors need to ensure that their manuscripts are prepared in a way that does not give away their identity.</p> https://gaexcellence.com/aijbes/article/view/6431 THE ROLE OF LIVE STREAMING ELEMENTS IN INFLUENCING CONSUMER PURCHASE BEHAVIOR: A SYSTEMATIC LITERATURE REVIEW OF THE FITNESS PRODUCT MARKET 2025-11-23T09:13:23+08:00 Yingying Gu p133923@siswa.ukm.edu.my Mohamad Nizam Nazarudin mohdnizam@ukm.edu.my Nur Shakila Mazalan shakila@ukm.edu.my <p style="text-align: justify;">The rise of live streaming has redefined digital marketing, particularly in the fitness industry, where real-time interactions between influencers and consumers shape purchasing decisions. This systematic literature review (SLR) explores how elements within live streaming, specifically streamer characteristics, fitness product properties, and the streaming environment, influence consumer perceptions of trust, perceived value, and ultimately, purchase behaviour. Conducted through a comprehensive search of academic databases, this review includes 50 studies published between 2015 and 2024. The review synthesizes findings to offer insights into how streamer credibility, product quality, and interactivity drive consumer engagement. This study provides a cohesive understanding of the mechanisms at play in live streaming and offers recommendations for future research to deepen our understanding of digital consumer behaviour in this context.</p> 2025-12-01T00:00:00+08:00 Copyright (c) 2025 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES) https://gaexcellence.com/aijbes/article/view/6561 THE ROLE OF COMMUNICATION SKILLS IN FOSTERING RELATIONSHIPS AND COMPETITIVENESS AMONG MALAY ENTREPRENEURS IN WHOLESALE SMES: A QUALITATIVE CASE STUDY 2025-12-08T14:52:41+08:00 Wan Ahmad Rizal Mohd Yusoff rizal.a19e026f@siswa.umk.edu.my Mohd Rafi Yaacob rafiyaacob@icloud.com Siti Amaliya Mohd Radyi amaliya.mr@umk.edu.my <p>Small and medium enterprises (SMEs) are the backbone of Malaysia's economy, yet many remain vulnerable to competitive pressures, supply chain disruptions, and evolving market demands. While research often emphasises financial and technological competencies, less attention has been given to interpersonal skills, particularly communication, as a driver of entrepreneurial resilience and success. This study explores how Malay entrepreneurs in Terengganu's wholesale SME sector employ communication strategies to sustain competitiveness in a culturally embedded context. Using a qualitative multiple case study design, six entrepreneurs were purposively selected and interviewed through semi-structured protocols. Data were analysed thematically with the aid of Atlas.ti software, ensuring rigour through Lincoln and Guba's (1985) trustworthiness criteria. The findings reveal six core communication strategies: structured clarity, directness, empathetic listening, balanced approaches, diplomatic negotiation, and cultural bonding. These strategies were not only functional but also culturally embedded, shaped by local dialect use, Islamic values, and Malay social norms of respect and humility. The study contributes to entrepreneurial competence literature by demonstrating that communication is both a relational and strategic skill enriched by cultural dimensions. Practical implications suggest that entrepreneurs should consciously refine communication as a competency, while policy implications highlight the need for agencies such as SME Corp Malaysia, MARA, and MEDAC to incorporate communication training into SME development programs. The study extends Emotional Intelligence and Leadership theories by situating communication within cultural frameworks, offering new insights for entrepreneurship in emerging economies.</p> 2025-12-08T00:00:00+08:00 Copyright (c) 2025 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES) https://gaexcellence.com/aijbes/article/view/6395 FORMULATION AND STABILITY TESTING OF NATURAL SUNSCREEN WITH DIFFERENT ESSENTIAL OILS AGAINST Escherichia coli (E. coli) 2025-11-20T10:49:11+08:00 Siti Zairyn Fakurol Rodzi siti.zairyn@umt.edu.my Mahaganesh Moorthy a4105@ocean.umt.edu.my Rokiah Suriadi te.drrokiah@umt.edu.my Sharifah Emilia emilia@umt.edu.my <p style="text-align: justify;">The widespread use of synthetic sunscreen agents such as oxybenzone and avobenzone has raised significant environmental and health concerns, including coral reef bleaching and potential endocrine disruption. In response, this study aims to formulate a natural sunscreen incorporating essential oils with known antimicrobial properties, and to evaluate the antibacterial effectiveness of each formulation against <em>Escherichia coli</em> (<em>E. coli</em>). Three formulations were developed using tea tree oil (<em>Melaleuca alternifolia</em>), lavender oil (<em>Lavandula angustifolia</em>), and peppermint oil (<em>Mentha piperita</em>) at a concentration of 2% (w/w), with zinc oxide (20% w/w) serving as the physical UV blocker. All samples were tested using the agar well diffusion method, and the zones of inhibition were measured after 24 hours of incubation at 37°C to assess antibacterial activity. Preliminary findings suggest that tea tree oil exhibits the strongest inhibition zone against <em>E. coli</em>, while peppermint oil showed limited or negligible antibacterial effects. This study contributes to the growing body of research on natural cosmeceutical alternatives and supports the advancement of microbiologically stable, plant-based sunscreen formulation.</p> 2025-12-01T00:00:00+08:00 Copyright (c) 2025 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES) https://gaexcellence.com/aijbes/article/view/6559 THE CONCEPT OF RISK MANAGEMENT IN MICRO FINANCING FOR ASNĀF ENTREPRENEURS FROM AN ISLAMIC PERSPECTIVE 2025-12-08T14:34:39+08:00 Nurul Najibah Zainal najibah1410@gmail.com Nooramira Ghazali nooramiraghazali@unisza.edu.my Wan Mohd Khairul Firdaus Wan Khairuldin wanfirdaus@unisza.edu.my Siti Aisyah Sabri aisyahsabriunisza@gmail.com Ahmad Azizi Aziz p5314@pps.umt.edu.my <p style="text-align: justify;">The distribution of zakat funds through microcredit financing has emerged as an innovative strategy implemented by zakat institutions to empower the <em>asnāf </em>community. However, there are issues among scholars regarding <em>tamlīk</em> (ownership) and zakat in such arrangements. There is an opinion that zakat distribution should not require repayment due to concerns about the potential failure of the <em>asnāf</em> entrepreneur to repay the loan within the stipulated time period. This study aims to explore the risk management strategies for <em>asnāf</em> entrepreneur microfinancing from an Islamic perspective and analyze the application of Sharia compliant approaches to modern risk management practices. The research utilizes document analysis and content analysis to gather and interpret data. These findings contributes treasured insights into the improvement of more effective and equitable microcredit applications for the <em>asnāf</em> network, helping to empower <em>asnāf</em> entrepreneurs and alleviate poverty in a way consistent with Islamic values. This research hopes to strengthen the management and implementation of microcredit programs for <em>asnāf</em> entrepreneurs.</p> 2025-12-08T00:00:00+08:00 Copyright (c) 2025 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES) https://gaexcellence.com/aijbes/article/view/6476 DIGITAL ECONOMY AND GREEN TOTAL FACTOR PRODUCTIVITY: THE MEDIATING ROLE OF GREEN TECHNOLOGICAL INNOVATION IN CHINESE CITIES 2025-12-01T15:06:39+08:00 Ran Tao 15636580@qq.com Mohd Faizal Basri mfaizal.basri@fpe.upsi.edu.my <p style="text-align: justify;">The paper examines China’s progress toward high-quality development, where Green Total Factor Productivity (GTFP) serves as a key measure of economic–environmental coordination. Using panel data from 285 prefecture-level and above cities from 2011 to 2020, it applies the SBM-GML model to measure GTFP and employs two-way fixed effects and mediation models to assess how the digital economy influences urban GTFP and the mediating role of green technological innovation. The results show that: (1) the digital economy significantly improves urban GTFP, and this remains robust after regional fixed effects and multiple tests; (2) green technological innovation partially mediates the digital economy–GTFP relationship, indicating that digitalisation supports green growth through technological progress; and (3) the mediating effect differs across regions. The findings provide theoretical and policy insights for integrating digital economy development with green transformation strategies.</p> 2025-12-01T00:00:00+08:00 Copyright (c) 2025 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES) https://gaexcellence.com/aijbes/article/view/6565 REKA BENTUK DAN PEMBANGUNAN MODUL REALITI MAYA BUKAN IMERSIF UNTUK PENDIDIKAN TENAGA BOLEH BAHARU: APLIKASI KAEDAH FUZZY DELPHI 2025-12-08T15:32:46+08:00 Syahir Bahiran Hilmi c22e005p@siswa.umk.edu.my Anuar Mohd Yusof anuarmy@umk.edu.my <p style="text-align: justify;">Kajian ini bertujuan mereka bentuk dan membangunkan modul Realiti Maya Bukan Imersif (RMBI) bagi topik Pendidikan Tenaga Boleh Baharu (PTBB) dengan menggunakan Kaedah <em>Fuzzy Delphi</em> (KFD) bagi mendapatkan kesepakatan pakar terhadap elemen-elemen penting dalam reka bentuk modul. Kajian ini menggunakan pendekatan Penyelidikan Reka Bentuk dan Pembangunan (PRP) yang menumpukan kepada fasa reka bentuk dan pembangunan. Seramai 15 orang pakar yang terdiri daripada pensyarah universiti, pakar pendidikan sains, serta pakar teknologi pendidikan terlibat sebagai responden dalam proses penilaian. Instrumen kajian merangkumi enam konstruk utama iaitu objektif modul, topik pembelajaran, kandungan pembelajaran, jenis multimedia, elemen dan reka bentuk permainan, dan komponen tambahan. Analisis data dijalankan menggunakan nombor fuzzy segi tiga bagi menentukan nilai ambang (<em>threshold value</em>) dan tahap konsensus pakar. Dapatan kajian menunjukkan bahawa item yang mencapai nilai <em>threshold</em> (d ≤ 0.2) dengan tahap persetujuan melebihi 75%, menandakan konsensus yang tinggi dalam kalangan pakar. Hasil konsensus ini digunakan sebagai asas dalam pembangunan modul RenewEd3D, iaitu sebuah modul RMBI interaktif berasaskan 3D yang menggabungkan elemen visualisasi maya, narasi dwibahasa, dan aktiviti pembelajaran gamifikasi. Kajian ini membuktikan bahawa kaedah KFD mampu berfungsi sebagai alat penilaian yang sistematik dan efektif dalam penentuan kesesuaian elemen reka bentuk modul pendidikan digital. Secara keseluruhannya, pembangunan modul RMBI ini berpotensi meningkatkan kefahaman dan kesedaran pelajar terhadap konsep tenaga lestari serta menyokong pelaksanaan pembelajaran sains berasaskan teknologi ke arah pendidikan yang mampan.</p> <p style="text-align: justify;">This study aims to design and develop a Non-Immersive Virtual Reality (NIVR) module for Renewable Energy Education (REE) using the Fuzzy Delphi Method (FDM) to achieve expert consensus on the essential elements of the module design. The study employed the Design and Development Research (DDR) approach, focusing on the design and development phase. A total of 15 experts, consisting of university lecturers, science education specialists, and educational technology officers, participated as respondents in the expert evaluation process. The research instrument covered six main constructs: module objectives, learning topics, learning content, multimedia type, game elements and designs, and additional components. Data were analyzed using triangular fuzzy numbers to determine the threshold value and level of expert consensus. Findings revealed that all items achieved a threshold value (d ≤ 0.2) with an agreement level exceeding 75%, indicating strong expert consensus. The results served as the foundation for the development of RenewEd3D, an interactive 3D NIVR module that integrates virtual visualization, bilingual narration, and gamified learning activities. The study demonstrates that the FDM is a systematic and effective tool for validating and prioritizing module design elements in digital educational product development. Overall, the NIVR module developed through this study has strong potential to enhance students’ understanding and awareness of sustainable energy concepts while supporting technology-based science learning towards sustainable education.</p> 2025-12-08T00:00:00+08:00 Copyright (c) 2025 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES) https://gaexcellence.com/aijbes/article/view/6474 RECONCEPTUALISING BNPL ADOPTION USING AN EXTENDED TPB FRAMEWORK WITH FINANCIAL LITERACY AND BEHAVIOURAL OUTCOMES 2025-12-01T14:37:03+08:00 Afzal Hossain Jamil afzalhossainjamil.my@gmail.com Mohd Faizal Basri mfaizal.basri@fpe.upsi.edu.my <p style="text-align: justify;">This paper proposes a conceptual framework that integrates the Theory of Planned Behaviour (TPB) with financial literacy and behavioural finance to explain BNPL usage in Malaysia. Attitude, subjective norms, and perceived behavioural control influence usage intention, moderated by financial literacy. Post-adoption outcomes i.e. impulse buying and financial stress are incorporated to address critical gaps in the literature. Eight research propositions are developed for empirical testing. The model provides a theoretically grounded and contextually appropriate explanation of BNPL behaviour, particularly in settings characterised by low financial literacy and widespread digital access. It advances fintech research by linking cognitive, motivational, and behavioural constructs within a unified analytical framework. The framework offers practical insights for regulators concerned with consumer protection, educators designing financial literacy initiatives, and BNPL providers seeking more ethical product development. It also lays the groundwork for empirical studies employing moderated regression or structural equation modelling to examine the evolving dynamics of digital credit usage.</p> 2025-12-01T00:00:00+08:00 Copyright (c) 2025 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES) https://gaexcellence.com/aijbes/article/view/6563 THE ANTECEDENTS OF ONLINE MARKETPLACE ADOPTION INTENTION AMONG FOOD MSE’S OWNERS IN INDONESIA: A CONCEPTUAL PAPER 2025-12-08T15:06:37+08:00 Astra Prima Budiarti 2023644282@student.uitm.edu.my Rizuwan Abu Karim rizuwan305@uitm.edu.my Zulkefli Muhamad Hanapiyah zulkeflimh@uitm.edu.my Ainaa Idayu Iskandar ainaa_idayu@uitm.edu.my Norazira Mohd Abas aziraabas@uitm.edu.my <p style="text-align: justify;">Improving the willingness of Food Micro and Small Enterprises (MSEs) owners to utilise online marketplaces, with the objective of boosting local product market penetration and enhancing business efficiency, may substantially contribute economic development in Indonesia. This study aims to develop a framework based on a literature review to explain the factors affecting the online marketplace adoption intentions of Food MSEs owners in Indonesia. A comprehensive literature review on adoption intention was performed to propose a conceptual framework illustrating the relationships among technology, organisation, and environmental determinants, which subsequently affect the intention to adopt online marketplaces. The proposed framework is applicable to Food MSEs in Indonesia and may also be relevant to other Food MSEs sectors in rural business areas. The implementation of this conceptual model would enable governments to better understand the effects of the proposed factors on the intention to adopt online marketplaces among Food MSEs, thus aiding in the formulation of appropriate policies.</p> 2025-12-08T00:00:00+08:00 Copyright (c) 2025 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES) https://gaexcellence.com/aijbes/article/view/6414 A NARRATIVE REVIEW OF CORPORATE GOVERNANCE OVERSIGHT AND THE RISE OF GREENWASHING IN ENVIRONMENTAL REPORTING 2025-11-21T10:04:01+08:00 Mai Farhana Mior Badrul Munir 2024708303@student.uitm.edu.my Azrul Abdullah azrul229@uitm.edu.my Marjan Mohd Noor marjan@uitm.edu.my <p style="text-align: justify;">Amid growing global attention to environmental sustainability, companies have intensified environmental reporting as a strategic tool to demonstrate ecological commitment and maintain stakeholder trust. However, the rapid expansion of such reporting has raised growing concerns about its credibility and reliability. Some companies exaggerate or misrepresent their environmental claims, leading to a practice known as greenwashing. This misleading practice undermines the reliability of environmental reporting and erodes stakeholder confidence. Although research on greenwashing has grown substantially, most existing reviews have focused on defining its forms, causes, and effects, with limited exploration of the role of corporate governance in mitigating this practice. In response to this gap, this study aims to review and synthesize the theoretical and empirical insights into the role of corporate governance in mitigating greenwashing within environmental reporting. The findings reveal that while governance mechanisms play a crucial role in mitigating greenwashing, their effectiveness remains context-dependent and empirically inconsistent across governance settings. Current evidence predominantly focuses on board attributes and specialized board committees, such as sustainability and Corporate Social Responsibility (CSR) committees, while other potentially influential board committees, including environmental committees, risk management committees and audit committees, remain underexplored. Moreover, limited studies have examined the interaction between internal and external governance mechanisms in addressing greenwashing. The review further highlights a theoretical imbalance, with agency theory currently dominating research and limited integration of socio-environmental and behavioral perspectives. Conceptually, this study contributes to the literature by underscoring the need for multi-theoretical and behavioral-integrative approaches to explain corporate engagement in greenwashing. Contextually, it extends global sustainability discourse by incorporating emerging markets evidence, particularly Malaysia, where governance effectiveness is shaped by ownership concentration, regulatory transitions and cultural norms. Collectively, this study advances understanding of governance as a key control mechanism, and guides future research on mitigating greenwashing across diverse contexts.</p> 2025-12-01T00:00:00+08:00 Copyright (c) 2025 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES) https://gaexcellence.com/aijbes/article/view/6560 FACTOR INFLUENCING OPERATIONAL EFFICIENCY AND ITS IMPACT ON CUSTOMER SATISFACTION: A CASE STUDY OF AMY ROSLI GARAGE 2025-12-08T14:39:03+08:00 Sitti Aminah Baharuddin sittiaminah@uitm.edu.my Mohamad Hafiz Mat Isa moham417@uitm.edu.my Shahfirah Mustafa shahf809@uitm.edu.my <p style="text-align: justify;">This study investigates the impact of operational efficiency on customer satisfaction at Amy Rosli Garage, a small automotive repair shop located in Perak, Malaysia. The research identified critical challenges, including a shortage of skilled labour, limited availability of spare parts, and limited access to modern diagnostic tools. A quantitative approach was employed, utilising a structured survey that targeted customers, focusing on service quality, timeliness, and overall customer perception. Findings revealed that operational inefficiency has a direct negative impact on customer satisfaction, which in turn affects business performance. Practical recommendations include workforce training, supplier partnerships, and investment in advanced diagnostic equipment to improve service quality and competitiveness. This study contributes to the understanding of how operational factors influence customer satisfaction in small and medium-sized automotive enterprises.</p> 2025-12-08T00:00:00+08:00 Copyright (c) 2025 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES) https://gaexcellence.com/aijbes/article/view/6394 TECHNOLOGY-MEDIATED INSTRUCTION IN TRAINING TRANSFER: A SYSTEMATIC REVIEW 2025-11-20T10:43:02+08:00 Abdul Rashid Shoib gs68207@student.upm.edu.my Ismi Arif Ismail ismi@upm.edu.my Mohd Faiq Abd Aziz mohdfaiq@upm.edu.my Norlela Samad gs65093@student.upm.edu.my <p style="text-align: justify;">The transfer of training remains a critical challenge in achieving effective learning outcomes, particularly within technology-mediated environments. While extensive research has examined trainee characteristics, training design, and work environment as key factors of training transfer, the mediating role of Technology-Mediated Instruction (TMI) has received comparatively limited attention. This systematic literature review (SLR) seeks to examine and consolidate existing research on the mediating influence of TMI in enhancing training transfer outcomes. To address this research gap, the review adheres to the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines, ensuring a methodologically sound and transparent approach. A thorough search was conducted in two prominent academic databases, Scopus and Web of Science (WoS), resulting in the identification of 28 primary studies that met the inclusion criteria. The analysis of these studies led to the emergence of three key thematic areas: (1) Innovative Pedagogies and Learning Transfer, highlighting the role of learner-centred and active learning approaches in promoting transfer; (2) Artificial Intelligence, Digital Technologies, and Instructional Tools, focusing on how emerging technologies and digital platforms facilitate engagement and retention; and (3) Teacher Development, Competencies, and Educational Contexts, emphasising the importance of trainer skills and contextual factors in maximising the effectiveness of technology-mediated delivery. The findings suggest that TMI serves as a critical enabler, connecting instructional strategies, digital tools, and human competencies to training transfer outcomes. This review contributes to advancing the theoretical understanding of TMI as a mediator and offers practical insights for designing more effective digital training interventions. The study concludes by highlighting future research directions, including the need for empirical validation of TMI's mediating effects across different organisational and cultural contexts.</p> 2025-12-01T00:00:00+08:00 Copyright (c) 2025 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES) https://gaexcellence.com/aijbes/article/view/6558 THE INFLUENCE OF SOCIAL MEDIA MARKETING ACTIVITY (SMMA) ON CUSTOMERS` HOTEL BOOKING INTENTION IN MALAYSIA: THE MEDIATING EFFECT OF BRAND IMAGE 2025-12-08T14:26:35+08:00 Muhammad Syazani Ghazali syazani_jani@yahoo.com Aslinda Mohd Shahril aslinda@uitm.edu.my Azdel Abdul Aziz azdel@uitm.edu.my <p style="text-align: justify;">Social media significantly impacts tourism and hospitality by changing how travelers search for and engage with travel information, especially for hotel bookings. Despite these changes in consumer behavior, the effect of social media on hotel decision-making still need to be explored. This study examines how social media marketing activities (SMMAs) affect customers' hotel booking intentions, focusing on factors like electronic word of mouth, entertainment, interaction, and trendiness. The study also looks at the role of brand image in this process. Guided by the Theory of Stimulus-Organism-Response (SOR), the study collects data through a survey questionnaire from 390 social media users in Malaysia and applies quantitative analysis with SPSS and SmartPLS 4. Findings indicate that trendiness in social media marketing has a significant influence on booking intentions, whereas factors such as word of mouth, entertainment, and interaction show no significant effect. Brand image also plays a key mediating role. These insights benefit hoteliers by highlighting effective areas for social media investment, offering guidance for more targeted and innovative marketing. Future research may further explore factors like interactivity, informativeness, and personalization to enhance social media marketing strategies.</p> 2025-12-08T00:00:00+08:00 Copyright (c) 2025 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES) https://gaexcellence.com/aijbes/article/view/6566 HUMAN CAPITAL AND LEADERSHIP AS DRIVERS OF COOPERATIVE PERFORMANCE: A CONCEPTUAL 2025-12-08T15:45:48+08:00 Azianis Mohd Noor azianis1309@gmail.com Mohammad Ismail mohammad.i@umk.edu.my Siti Nurulaini Azmi ctaini87@gmail.com Nur Fadiah Mohd Zawawi nurfadiah.mz@umk.edu.my Nurul Muna Mohamad nurulmuna.m@umk.edu.my Mohamad Hazeem Sidik hazeem.ms@umk.edu.my <p style="text-align: justify;">This conceptual paper develops a cross-context framework explaining how human capital influences cooperative performance, with leadership acting as a moderating factor across diverse cooperative environments. Anchored in the Human Capital Theory (HCT) and the Resource-Based View (RBV) theory, the paper conceptualises knowledge, skills, and experience as strategic resources that enhance cooperatives' financial, social, and governance outcomes. Drawing on evidence from Malaysia and comparative insights from Vietnam, Ethiopia, and other international settings, the model proposes that leadership, particularly transformational, participative, and servant styles, serves as a dynamic capability that activates and aligns human capital for sustainable performance. The framework advances theoretical understanding by positioning leadership as an orchestration mechanism within RBV, transforming HC into sustained cooperative advantage. Practically, it guides policymakers and cooperative boards to strengthen leadership development, digital readiness, and knowledge-sharing ecosystems. Socially, it underscores cooperatives' role in promoting inclusive growth, community resilience, and sustainable livelihoods, aligning with global Sustainable Development Goals (SDGs).</p> 2025-12-08T00:00:00+08:00 Copyright (c) 2025 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES) https://gaexcellence.com/aijbes/article/view/6475 THE RELATIONSHIP OF TAX LITERACY, TAX KNOWLEDGE, AND TAX SOCIALIZATION IN CULTIVATING TAX AWARENESS AMONG HIGHER EDUCATION STUDENTS IN MALAYSIA 2025-12-01T14:46:51+08:00 Satiaseela Veeraselvam m20231000212@siswa.upsi.edu.my Zuriadah Ismail zuriadah@fpe.upsi.edu.my Hazianti Abdul Halim hazianti@fpe.upsi.edu.my <p style="text-align: justify;">Maintaining Malaysia's national income and promoting public development depend heavily on tax compliance. Students in higher education are a significant future taxpayer demographic, and their long-term compliance behaviour is critically influenced by their tax awareness. This study determine using survey on how tax awareness among university students is influenced by tax literacy, tax knowledge, and tax socialization. This study incorporates the cognitive, attitudinal, and social aspects of behaviour by drawing on three theories such as Experiential Learning Theory (ELT), the Theory of Planned Behaviour (TPB), and Social Learning Theory (SLT). The findings are anticipated will help educators, curriculum designers and policymaker to create focused interventions to increase voluntary tax compliance at the young ages.</p> 2025-12-01T00:00:00+08:00 Copyright (c) 2025 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES) https://gaexcellence.com/aijbes/article/view/6564 INTEGRATING TWO THEORIES TO ANALYZE FRUIT PURCHASING INTENTIONS: A CONCEPTUAL STUDY 2025-12-08T15:16:50+08:00 Awisal Fasyni 2023232138@student.uitm.edu.my Geetha Muthusamy geethamuthusamy@uitm.edu.my Siti Daleela Mohd Wahid sitid365@uitm.edu.my Wan Normila Mohamad wanno794@uitm.edu.my <p style="text-align: justify;">Encouraging fruit purchases by consumers aims to tackle public health concerns while simultaneously enhancing the fruit industry in Indonesia. This research seeks to provide a framework based on a literature review to clarify the factors influencing customers' intention to purchase fruits. A thorough literature study on fruit purchase intention was performed to establish a conceptual framework grounded in the Theory of Planned Behavior and the Theory of Consumption Values. The conceptual model will aid practitioners in understanding the influence of consumer consumption values and attitudinal variables on improving purchase intention.</p> 2025-12-08T00:00:00+08:00 Copyright (c) 2025 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)