https://gaexcellence.com/aijbes/issue/feedADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)2026-04-27T10:50:30+08:00Open 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/6960A SCOPING REVIEW OF CONSCIOUS AND UNCONSCIOUS DECISION FACTORS IN HALAL FOOD CONSUMPTION AMONG MUSLIM YOUTH2026-02-23T16:08:54+08:00Nur Syuhada Jabarudinnur.syuhada.jabarudin@gmail.comNorliza Che Yahyanorliza9911@uitm.edu.myHazira Mohd Nasirhaziran7627@uitm.edu.my<p style="text-align: justify;">As the Muslim youth demographic achieves greater representation within the economy, their halal food consumption, particularly in settings where the status of the food is ambiguous, is receiving more attention. While youth often possess a proficient understanding of halal rules, their dining decisions are frequently mediated by environmental cues, affordability pressures, contextual signals, and social dynamics. The purpose of this review is to understand the role of conscious and unconscious decision-making, along with the financial, contextual, and social influences, in shaping the halal food consumption behaviour of Muslim youths. Following the Arksey and O’Malley scoping review framework and guided by PRISMA-ScR recommendations, a systematic search was conducted across Scopus, Web of Science, and Google Scholar. After screening and assessing eligibility, researchers found that 35 out of the 308 total records matched the inclusion criteria. These studies were organised into five thematic categories: conscious decision factors, unconscious decision factors, financial influences, contextual influences, and social influences. The findings show that, although deliberate halal verification continues to be important, many youths’ choices are influenced by more intuitive decision-making processes, heuristic-based patterns, and emotional cues, especially in quick and unclear food service situations. Financial constraints decrease the probability of systematic evaluation, leading to a greater reliance on shortcuts like familiarity, perceived outlet trust, and environmental cues. Social and contextual conditions further reinforce the use of intuitive feelings when making decisions, which contributes to the gap between halal knowledge and actual consumption behaviours. These conditions often dictate immediate choices over personal knowledge or complex information-seeking. In summary, the review concludes that halal consumption among Muslim youth is not solely a rational process and recommends the adoption of more holistic and context-sensitive research approaches, including experiential qualitative methods, to better capture the interaction of cognitive, financial, and contextual influences in real dining situations.</p>2026-01-03T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/7274EXAMINING THE IMPACT OF CORPORATE CITIZENSHIP ON THE ADOPTION OF SUSTAINABLE PRACTICES AMONG HOTELS IN HO MUNICIPALITY, GHANA2026-03-30T16:17:58+08:00Awudu Garibaawudu.gariba@yahoo.comRoslizawati Che Azizroslizawati@umk.edu.myAdeneye Yusuf Babatundeadeneye.yb@umk.edu.myWan Farha Wan Zulkifflimfirdaus.z@umk.edu.myMawufemor Abla Kugbonumkugbonu@htu.edu.gh<p style="text-align: justify;">The rapid expansion of hospitality and tourism facilities in developing economies exerts considerable pressure on local environments and communities, generating complex sustainability challenges. This study examines the relationship between corporate citizenship and the adoption of sustainable practices among hotels in Ho Municipality, Ghana. A descriptive survey design was adopted, and data were collected from 142 employees across one- to four-star hotels using structured questionnaires. Correlation and regression analyses were used to determine the influence of corporate citizenship dimensions on sustainability adoption. Findings reveal that while most hotels have implemented basic measures such as LED lighting, waste segregation, and local sourcing, the uptake of innovative technologies remains limited due to financial and technical constraints. Regression results indicate a strong positive relationship between corporate citizenship and sustainability (r = 0.74, p < 0.001), with community engagement emerging as the strongest predictor. The findings extend corporate citizenship theory by demonstrating its relevance in explaining sustainability adoption among small and medium-sized hospitality enterprises in emerging economies. The study concludes that strengthening corporate citizenship can substantially improve sustainability outcomes within Ghana’s hospitality sector.</p> <p style="text-align: justify;"> </p>2026-03-30T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/7328DOES ESG DRIVE ROA AND ROI RECOVERY IN DISTRESSED MALAYSIAN COMPANIES?2026-03-31T22:38:42+08:00Asna Syakirah Sahabuddinasna.syakirah@gmail.comNorliza Che-Yahyanorliza9911@uitm.edu.my<p style="text-align: justify;">Corporate financial performance (CFP) generally measures how a firm is effectively undertaking its profit-making activities, and the rising demands on companies by their stakeholders have resulted in a renewed emphasis on whether environmental, social, and governance (ESG) practices can be implemented to support financial performance, particularly in challenging environments. Firms that fall under the Practice Note 17 (PN17) and Guidance Note 3 (GN3) frameworks of Bursa Malaysia (BM) are under an increased level of scrutiny and pressure to recover, and thus, ESG–CFP relations are particularly applicable in the context of distress. This analysis was based on a sample of annual panels of PN17 and GN3 companies between 2015 and 2024, PN17/GN3 identification since 2001, and the datasets used in the research included BM, London Stock Exchange Group (LSEG) Workspace, annual reports, as well as websites of companies, with manual extraction of ESG data in the case of non-availability of third-party data. CFP was calculated by means of Return on Assets (ROA) and Return on Investment (ROI), while ESG was calculated by means of ESG scores and a composite ESG score, with control variables being company size, age, revenue growth, debt, shareholding by insiders, and board size. The empirical approach used fixed effects, pooled ordinary least squares, and random effects models as a product of diagnostic checks on the principles of normality, multicollinearity, heteroskedasticity, autocorrelation, and stationarity. The anticipated findings indicate that ESG practices have a positive relationship with CFP in distressed companies, and governance is expected to have the most proximate connection with performance through accountability and investor confidence. Meanwhile, the impact of environmental and social influences may be less apparent in the short term. In a nutshell, the results are targeted toward informing regulators, investors, and distressed companies on ESG representations and highlighting ESG aspects as recovery mechanisms.</p> <p style="text-align: justify;"> </p>2026-03-31T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/7448BOARD NETWORKS, DIVERSITY, AND ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) PERFORMANCE: A SYSTEMATIC LITERATURE REVIEW2026-04-15T16:20:40+08:00Mohd Fahmee Bahaudinpdmohdfahmee@gmail.comMohd Faizal Jamaludinmfaizalj@uitm.edu.myMarziana Madah Marzukimarzianamadah@uitm.edu.myNor Balkish Zakarianorbalkish@uitm.edu.my<p style="text-align: justify;">This systematic literature review examines how board network centrality and board diversity shape environmental, social, and governance (ESG) performance within corporate governance. Although prior studies have linked director networks and board composition to sustainability-related outcomes, the evidence remains fragmented because these governance attributes are often examined separately. This review addresses that gap by integrating insights from social network and resource dependence perspectives to explain how board connectedness and diversity jointly influence ESG performance, sustainability disclosure, and governance-related innovation. Guided by the PRISMA 2020 framework, the review systematically searched Scopus and Web of Science for English-language journal articles published between 2022 and 2025. After applying explicit inclusion and exclusion criteria, 24 eligible studies were retained and analysed using thematic synthesis. Three dominant themes emerged: (i) board network centrality and governance effectiveness, (ii) board diversity and ESG performance, and (iii) sustainability-driven innovation and reporting practices. The findings indicate that centrally positioned boards are frequently associated with stronger ESG performance, more credible sustainability disclosure, and greater adaptive capacity, particularly in resource-intensive and highly regulated settings. Board diversity, especially gender diversity, generally strengthens transparency, stakeholder responsiveness, and sustainability oversight, although its effects remain contingent on board processes, organisational culture, and institutional context. Overall, this review contributes by offering an integrated governance lens on board networks, diversity, and ESG, while clarifying the organisational and institutional conditions under which board attributes are most likely to support credible and sustained sustainability outcomes.</p>2026-03-31T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/6995DIGITALIZATION AS A DRIVER OF CUSTOMER SERVICE PERFORMANCE: A CONCEPTUAL FRAMEWORK FOR CHINA’S AUTOMOTIVE LOGISTICS INDUSTRY2026-03-01T12:46:35+08:00Lu Li 13756692982@163.comNor Azrin Md Latipnor.azrin@fpe.upsi.edu.mySuzyanty Mohd Shokorysuzyanty@fpe.upsi.edu.my<p style="text-align: justify;">The accelerating pace of digital transformation has redefined how firms deliver value in logistics and service-oriented industries. This conceptual paper develops a framework that explains how digitalization functions as a strategic capability influencing customer service performance (CSP) within China’s automotive logistics sector. Grounded in the Resource-Based View (RBV), the paper conceptualizes digitalization as a valuable and inimitable resource that enhances organizational visibility, responsiveness, and reliability—key determinants of superior service outcomes. By integrating insights from logistics, information systems, and service management literature, the study positions digitalization as a direct enabler of customer satisfaction and loyalty, moving beyond traditional efficiency-based interpretations. The conceptual framework proposes that higher levels of digitalization lead to improved CSP through real-time data analytics, predictive service capabilities, and enhanced customer engagement. The discussion advances theoretical understanding of digital transformation as a source of service-based competitive advantage while providing practical guidance for managers seeking to leverage digital tools for service excellence. Policy implications are also outlined in relation to China’s Smart Logistics 2030 initiative. The paper concludes by suggesting future empirical research to validate the proposed framework and explore contextual moderators such as organizational agility and digital maturity.</p> <p style="text-align: justify;"> </p>2026-03-01T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/7307UNDERSTANDING STUDENTS’ RETENTION TO USE DIGITAL FOOD BANKS: AN EXTENDED UTAUT2 2026-03-31T17:32:45+08:00Nur Alia Atirah Che Aznanaliaatirah.ca@umk.edu.myNurul Hafizah Mohd Yasinhafizah.my@umk.edu.myNorsyamlina Che Abdul Rahimnorsyamlina@umk.edu.my<p style="text-align: justify;">The growing use of digital platforms in charitable food aid has led to the emergence of digital food banks, yet existing research shows limitations in technology acceptance models when explaining their adoption. Prior studies have largely focused on single user groups, particularly recipients, thereby overlooking the dual-user nature of digital food banks that involve both donors and recipients within a shared value-exchange system. This conceptual paper aims to address this gap by proposing an extended Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) framework to examine intention and use behaviour toward digital food bank platforms. Drawing on UTAUT, the paper highlights the roles of performance expectancy, effort expectancy, social influence, and facilitating conditions in shaping users’ behavioural intention and use behaviour. By integrating insights from specific domain framing, this study offers a more comprehensive understanding of technology adoption within community-based digital food banks. The proposed framework offers a theoretical foundation for future empirical studies and provides practical implications for policymakers and platform developers seeking to enhance participation, sustainability, and effectiveness of digital food bank initiatives.</p>2026-03-31T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/7376OVERSTATED OR UNDERSTATED? EXPLORING THE PARADOX OF GREENWASHING, GREENHUSHING, AND GREENWISHING IN CORPORATE SUSTAINABILITY REPORTING2026-04-02T11:34:32+08:00Zuhairah Abdul Hadizuhairah.phd@gmail.comWan Sallha Yusoffwansallha@unimap.edu.myJuraini Zainol Abidinjuraini@unimap.edu.my<p style="text-align: justify;">The increasing demand for sustainability communication has led in the emergence of practices of greenwashing, greenhushing, and greenwishing, which collectively represent the spectrum of paradoxes in corporate sustainability reporting. This systematic literature review analyzes how organizations create discrepancies between sustainability disclosure and actual performance through the exaggeration, concealment, or overly optimistic portrayals of sustainability initiatives. This study examines these phenomena by analyzing institutional, market, and methodological factors that influence corporate accountability. A systematic literature review following the PRISMA framework was conducted using the Scopus and Web of Science databases. As a result, 24 studies that satisfy the inclusion criteria were selected. The results of the thematic synthesis revealed three main research clusters: (1) Governance, Institutions and Ecosystem Drivers, i.e., how board composition, political connections and regulatory frameworks influence disclosure; (2) Markets and Stakeholders, i.e. how investors, consumers and partners respond to credibility gaps, and (3) Measurement, Methods and Paradoxes, which highlight methodological approaches in Environmental and Social Governance (ESG) assessments, assurance mechanisms and certification systems that influence sustainability disclosure issues. Evidence suggests that sustainability reporting is influenced not only by business intentions but also by institutional incentives, stakeholder pressures, and the constraints inherent in current assessment systems. The findings from this study not only enhance theoretical and practical understanding of disclosure authenticity but also suggest a relationship between mechanisms such as credibility, regulatory monitoring, and interdisciplinary evaluation approaches with corporate communications.</p>2026-03-31T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/1355SYSTEMATIC LITERATURE REVIEW OF RISK FACTORS AFFECTING TAKAFUL PRICING: A PRISMA-BASED APPROACH2024-08-12T15:05:56+08:00Asrulsani Muhammad Syakirsyakirasrulsani@uitm.edu.myAwang Chek Mohd Zakimohdz220@uitm.edu.myIsmail Isma Lianaismal246@uitm.edu.my<p>Takaful, or Islamic insurance, is an alternative to conventional insurance and an integral part of Islamic finance. It is founded on the principles of mutual risk-sharing and cooperative contribution. Takaful pricing plays a critical role in ensuring sustainability, fairness, and Shariah compliance within Islamic insurance systems. Takaful differs from conventional insurance in several key components, including pricing. Pricing within Takaful and conventional insurance differs, posing a complex, strategically significant challenge for operators regarding the risk factors that affect pricing. Nonetheless, this study aims to identify and synthesise the key risk factors affecting Takaful pricing through a systematic literature review approach. A systematic literature review was conducted based on the Preferred Reporting Items for Systematic Review and Meta-Analyses (PRISMA) statement 2020. This approach was conducted by the researcher across various databases, including Scopus, Web of Science, ScienceDirect, and Google Scholar. In this study, a systematic literature review was conducted based on the articles published from 2000 to 2025. A total of 562 articles were found, and 51 articles were selected based on the inclusion criteria. As a result of this approach, four major determinants identified as risk factors affecting Takaful pricing were found that are demographic, financial, operational, and macroeconomic. Demographic factors, such as age, gender, marital status, education, and income, that affect mortality will influence the pricing. Financial factors such as investment returns, solvency ratio, and adequacy play a critical role in pricing sustainability. Operational factors, such as claims ratio, expense ratio, underwriting, and digitalisation, play a critical role in pricing margin. Macroeconomic factors, such as inflation, GDP, unemployment rate, and exchange rate, play an indirect role in pricing. The study proposes an integrated conceptual framework to guide actuaries, regulators, and Takaful operators in developing sustainable pricing strategies.</p>2024-06-30T00:00:00+08:00Copyright (c) 2024 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/7272PERFORMANCE INDICATORS FOR MALAYSIAN FAMILY TAKAFUL OPERATORS2026-03-30T15:50:06+08:00Muhammad Izzuddin Halim Rojaizzuddinhalim@kuips.edu.myMohd Faizuddin Muhammad Zukim.faizuddin@uum.edu.myMuhammad Arif Fadilah Ishakariffadilah@ucyp.edu.my<p style="text-align: justify;">This study examines the determinants of business performance among Malaysian family takaful operators, focusing on both firm-specific factors (Fee & Commission Income, Zakat Paid, Underwriting Risk, Liquidity, and Firm Size) and macroeconomic indicators (GDP Growth and Inflation Rate). Using an 11-year panel dataset (2013– 2022) from nine family takaful operators, this study employs multiple regression models, including Ordinary Least Squares (OLS), Robust OLS, Cluster Robust OLS, and Feasible Generalized Least Squares (FGLS), to ensure the robustness of the findings. The results indicate that Fee & Commission Income (FCI) and Zakat Paid (ZP) positively influence business performance, highlighting their role as key revenue streams and ethical financial indicators in Islamic finance. Conversely, Underwriting Risk (UWR) and Liquidity (LQ) negatively impact performance, suggesting that excessive claims, risk mismanagement, and inefficient liquidity allocation hinder profitability. Interestingly, Firm Size (FS) was found to be insignificant, challenging the assumption that larger operators achieve better financial outcomes. Additionally, Inflation significantly affects business performance, while GDP Growth was found to be insignificant, implying that family takaful participation is more influenced by inflationary pressures than broad economic expansion. This study contributes to theoretical, methodological, and practical advancements in Islamic finance, particularly in understanding the financial sustainability and risk management strategies of takaful operators. The findings provide valuable insights for policymakers, regulators, and industry practitioners, emphasizing the need for effective pricing strategies, investment diversification, and enhanced risk governance. Future research should explore comparative studies across different jurisdictions and incorporate qualitative insights into takaful consumer behavior and operational challenges.</p> <p style="text-align: justify;"> </p>2026-03-30T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/7326SKILLED AND UNSKILLED LOCAL AND FOREIGN LABOUR AS DETERMINANTS OF LABOUR PRODUCTIVITY IN MALAYSIA: A LONG-RUN FMOLS ANALYSIS2026-03-31T22:22:10+08:00Saffiah Mohammad Norsiffy1@yahoo.comZahariah Sahudinzahariah128@uitm.edu.my<p style="text-align: justify;">Labour productivity is a contributing factor of economic growth, which reflects the efficiency of utilising workforce and production inputs by the economy. The constant gaps of productivity across industries in Malaysia have increased some issues concerning the roles of capital accumulation, labour composition, and intermediate input efficiency. This study examines the long-term relationship between labour productivity and labour composition, emphasising on skilled and unskilled local and foreign labour throughout major Malaysian industries, comprising agriculture, manufacturing, construction, along with accommodation and food services. The analysis adopts the Fully Modified Ordinary Least Squares (FMOLS) estimation technique to correct endogeneity and serial correlation in cointegrated panel models by using annual panel data from 2010 to 2021, thus providing robust long-run flexibility estimates. Empiric findings shows that intermediate inputs and capital are the primary factors of long-term labour productivity, where intermediate inputs significantly having positive impacts. Conversely, incompetent domestic workers significantly reduce productivity, resulting in the reduction of marginal returns, whereas competent domestic workers contributed significantly to the technical skills sectors such as manufacturing. Meanwhile, competent and incompetent immigrant workers show inadequate accumulated productivity impacts, signifying low spillovers and less absorption capacity. On the other hand, salary has no significant long-term impact on productivity, suggesting the lack of a strong wage-efficient mechanism. All in all, the findings revealed that Malaysia’s long-term productivity growth is predominantly driven by capital accumulation and efficient intermediate input, consistent with the conservative production theory and the Solow growth framework. Policy implications are corresponded to Malaysia’s Shared Prosperity Vision 2030 that focus on upgrading skills, organisational transformation, and innovation-driven investment to achieve sustainable productivity-led growth.</p> <p style="text-align: justify;"> </p>2026-03-31T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/7446MUSLIM-FRIENDLY RESTAURANTS: A CRITICAL REVIEW FROM A MUAMALAT PERSPECTIVE2026-04-15T15:53:29+08:00Muhammad Saiful Islam Ismailsaifulislam@uitm.edu.mySyaimak Ismailsyaimakismail@uitm.edu.myAhmad Afiq Irshad Omarafiqirshad@uitm.edu.myAemy Azizaemy@uitm.edu.mySuheil Che Sobrysuheil@uitm.edu.myAhmad Harith Ashrofie Hanafiashrofie@uitm.edu.myMuhammad Khairul Zharif Nor A’zamkhairulzharif@uitm.edu.myMohd Zhafri Mohd Zukhizhafri319@uitm.edu.my<p style="text-align: justify;">The rapid expansion of the global halal food industry has significantly increased the number of Muslim-friendly restaurants in both Muslim-majority and minority markets. Existing studies show that halal certification, Islamic service quality, and Muslim-friendly hospitality attributes consumer trust, satisfaction, and loyalty. However, most research conceptualizes Muslim-friendly restaurants primarily from marketing and consumer behaviour perspectives. As a result, halal compliance is often evaluated mainly through certification status and customer perception, rather than through a broader Islamic ethical framework. This study addresses this gap by examining Muslim-friendly restaurant practices through the lens of Islamic commercial jurisprudence (Muamalat). In particular, the study investigates how restaurant operations reflect key Muamalat principles, including justice (<em>ʿadl</em>), transparency (<em>bayan</em>), avoidance of deception (<em>tadlis</em>), avoidance of excessive uncertainty (<em>gharar</em>), and protection of wealth (<em>ḥifẓ al-mal</em>). This study employs a qualitative conceptual research design through library research past studies on Muslim friendly in aspect of hospitality, ethical branding, and supply chain. The analysis indicates that current halal governance mechanisms primarily emphasize technical compliance, such as ingredient permissibility and supply chain integrity, while broader ethical dimensions of commercial conduct receive limited attention. Consequently, this study proposes a Muamalat-based conceptual framework linking Islamic ethical principles to restaurant operational practices and consumer outcomes. The framework highlights how ethical governance practices including fair pricing, transparent menu disclosure, ethical staff management, and halal supply chain integrity can strengthen consumer trust, satisfaction, loyalty, and perceived halal integrity.</p>2026-03-31T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/6993THE STATE OF INTEGRATED REPORTING IN MALAYSIA: A DESCRIPTIVE ANALYSIS OF DISCLOSURE PRACTICES2026-03-01T12:06:53+08:00Endhyta Wisaksonoa22d130f@siswa.umk.edu.mySiti Fariha Muhamadfariha@umk.edu.myAmira Jamilamira@umk.edu.my<p style="text-align: justify;">The practice of Integrated Reporting (IR) has been experiencing a strong momentum in Malaysian corporate environment, as can be seen by a significant increase of firms incorporated in the open market that have begun to utilize the practice. Although the spread of IR is instinctively well received, concern remains that diffusion is formidable on paper but wanting in substance, a kind of window dressing of the more surface and strategic conceptual transformation which would be required of actual integrated reporting. The next standard to fear is the level to which the disclosures go beyond professional formality to express the real professional integrated thinking. This paper aims at a descriptive, diagnostic mapping of current IR reporting of the Malaysian publicly listed firms. We theorize that our focus is to test the hypothesis of material, and not ritual, cognizance of strategic integration in the preparation of IR disclosure, determine whether or not motivation to observed practice arises due to substantive commitment in the practice or due to a compulsive regulatory and normative intensity. Our sample consists of 1,124 firm years that make up a balanced sample of 281 non-financial firms on the 2021 to 2024 reporting window on the Main Market of Bursa Malaysia. The quality of disclosure used is the evaluation of annual reports by a manual, professional focused analysis based on a self-constructed 36-item, IR Disclosure Index (IRDIN) meshing the dimensional expectations of the International Integrated Reporting Framework. Observance summaries of IR are presented in form of descriptive statistics whereas t-tests and one-way ANOVA are used to see the impact of formal covariates that are firm specific. In the research, disclosure was computed in aggregate with a figure of 40.6, which confirms that there is indeed a moderate, albeit lopsided, momentum throughout the reference period. An intense divergence in integrations took its toll: maturity and conformity-oriented items, such as Governance (75.2) and Performance (70.1) outperformed propensity-oriented and strategic items, which were manifested in Outlook (21.7) and Strategy and Resource Allocation (25.4) a significant timeslot. Analysis of the result gained revealed substantial diversity between sectors, and each disclosed differently. These results, taken together, provide a reasonable substantiation of the assumption that the implementation of Integrated Reporting in Malaysia is still young, as it involves the organization of procedurally developing documentation with the focus on formal instead of substantive compliance. The current trend, with its backwards accent to focus and obedience-driven reportages, does not focus on the prospective revelations that the IR framework should embrace. In order to take advantage of such a transformative promise of IR, firms should settle in a contracted, compliance form of the posture with a deliberate, programmed contravention, instead adopting the systemic subtext of integrated thinking of all the levels of organisational deliberation and practice.</p>2026-03-01T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/7305AN ANALYSIS OF FACTORS AFFECTING AUDIT DELAY IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE2026-03-31T17:08:59+08:00Setyo Mahanania23e079f@siswa.umk.edu.myMohd Nor Hakimin Yusoffhakimin@umk.edu.myTahirah Abdullahtahirah@umk.edu.myMohamad Hazeem Mohmad Sidikhazeem.ms@umk.edu.myNor Hadinorhadi@uinsuku.ac.idTeguh Widodo Adriantoteguh.adrianto@unwahas.ac.id<p style="text-align: justify;">Timely financial reporting is essential for maintaining investor confidence and ensuring efficient capital market performance. Audit delay between a company’s fiscal year-end and the issuance of its audited financial statements remains a critical issue, particularly in emerging markets like Indonesia. This study investigates the effect of Public Accounting Firm (PAF) size, profitability, liquidity, and asset activity on audit delay in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Using purposive sampling, a sample of 135 companies was selected, resulting in 405 observations of panel data. The analysis was conducted using regression with the Random Effects Model (REM) via EViews 12 software. The findings reveal that profitability has a negative and significant effect on audit delay, suggesting that more profitable firms tend to receive quicker audit completion. In contrast, PAF size, liquidity, and asset activity do not show a significant influence on audit delay. This research contributes to the literature by focusing on the manufacturing sector which deemed as an essential pillar of Indonesia's economy and by employing recent data and robust statistical methods to deepen the understanding of audit timeliness in emerging market contexts.</p>2026-03-31T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/7361DOES FAMILY SUPPORT AND WORK PERFORMANCE PREDICT WORK–LIFE BALANCE AMONG LOW-INCOME GROUP (B40) ELDERLY INFORMAL CAREGIVERS IN MALAYSIA?2026-04-01T14:37:03+08:00Siti Nor Izahh Abdul Rahimsitinorizahh@gmail.comShafinar Ismailshafinar@uitm.edu.myRamesh Krishnanrameshkris@uitm.edu.my<p style="text-align: justify;">This study examines how family support and work performance affect the work–life balance of low-income group (B40) elderly informal caregivers in Malaysia, a group that faces dual responsibilities of employment and caregiving. Despite growing attention to caregiver well-being, empirical research has focused primarily on how these factors influence balance within low-income caregiving households. The study utilises survey data collected from 204 respondents from B40 workers who provide unpaid care for older family members across several Malaysian states. Partial Least Squares Structural Equation Modelling (PLS-SEM) was employed to evaluate the direct effects of family support and work performance on work–life balance, guided by Work–Family Conflict Theory. The results show that both predictors significantly enhance work–life balance, with work performance emerging as the more substantial determinant. Caregivers who perform well at work tend to experience lower strain and fewer work–family interferences. Family support can help overcome caregiving burdens and better align home and work responsibilities. These findings have meaningful implications for organizations and policymakers, enabling them to improve the well-being of B40 informal caregivers and strengthen overall work–life balance.</p>2026-03-31T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/7189BUILDING A FRAMEWORK FOR BUSINESS VISIBILITY OF MALAYSIAN SMES THROUGH SEARCH ENGINE OPTIMIZATION (SEO): A CONCEPTUAL PAPER2026-03-17T15:51:43+08:00Nur Zulaikha Zuraimizulaikha.zuraimi@gmail.comAzila Jainiazilajaini@uitm.edu.my<p style="text-align: justify;">Search Engine Optimization and digital capabilities have emerged as critical drivers for enhancing business visibility and achieving sustainable growth among Malaysian Small and Medium-sized Enterprises, which often face resource constraints in competitive digital landscapes. However, a critical research gap persists across theoretical, SEO is frequently relegated to a technical tactic rather than being integrated as a strategic resource within the Resource-Based View. Contextually, while SMEs comprise 98.5% of Malaysian establishments and contribute 38.9% to the GDP, they face a "30% adoption paradox" where only a minority utilize SEO despite high internet penetration (88.7%) and severe resource constraints, such as 81% of firms having cash flow for only three months. Grounded in the Resource-Based View, this conceptual study positions SEO as a strategic resource amplified by firm-specific digital capabilities to enhance business visibility and foster long-term growth. Through a systematic synthesis of literature on SEO, digital marketing, SME performance, and the Malaysian context, the paper proposes a conceptual framework elucidating the moderating role of digital capabilities in the relationship between SEO utilization and business visibility, which collectively drive sustainable growth. Theoretically, it extends RBV to SEO and digital domains, offering a conceptual groundwork for empirical validation and practical guidance for Malaysian SMEs.</p> <p> </p>2026-03-17T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/7324MAPPING THE EFFICIENCY: A BIBLIOMETRIC REVIEW OF ISLAMIC AND CONVENTIONAL BANKING2026-03-31T22:04:46+08:00Sarah Nursaadah Mohd-Zamerisarah_nursaadah@msu.edu.myNur Hazimah Amranhazimahamran@uitm.edu.myWahida Ahmadwahida@uitm.edu.my<p style="text-align: justify;">Bank efficiency is one of the vital indicators to measure a bank’s performance. An efficient bank indicates the bank’s good performance and contributes to the country’s financial health and economic growth. This study aims to investigate the trend of academic literatures in the field of bank efficiency in Islamic and conventional banks using bibliometric analysis. The dataset is collected using LENS.ORG and analysed using VOSviewer. The bibliometric analysis is based on three keywords search which are efficiency, data envelopment analysis (DEA), and Islamic and conventional banks. Three major clusters were linked with efficiency. VOSviewer, through the generated network and density visualization suggested possible area that can be further studied in the future, such as comparing the performance of rural Islamic and conventional banks and incorporating corporate finance, governance, and crises in the studies of bank efficiency.</p> <p style="text-align: justify;"> </p>2026-03-31T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/7444FAKTOR-FAKTOR PENENTU NIAT PENUKARAN KEPADA KOSMETIK HALAL DALAM KALANGAN GENERASI Z: SATU KERANGKA KONSEPTUAL BERASASKAN TEORI PUSH-PULL-MOORING 2026-04-15T15:12:37+08:00Wan Nur Azura Wan Abdullahwnazura1008@gmail.comNurul Hafizah Mohd Yasinhafizah.my@umk.edu.myNorsyamlina Che Abdul Rahimnorsyamlina@umk.edu.my<p style="text-align: justify;">Pertumbuhan pesat industri kosmetik halal telah meningkatkan persaingan dengan kosmetik konvensional. Walau bagaimanapun, peluasan penawaran produk halal tidak semestinya mendorong pengguna untuk beralih secara automatik. Fenomena ini menuntut pemahaman yang lebih mendalam terhadap faktor-faktor yang mempengaruhi niat penukaran kepada kosmetik halal. Sehubungan itu, kajian konseptual ini bertujuan mencadangkan satu kerangka berasaskan teori Push–Pull–Mooring (PPM) bagi menjelaskan niat penukaran kepada kosmetik halal dalam kalangan pengguna di Malaysia. Kajian ini mengklasifikasikan kepercayaan jenama sebagai faktor tolakan (<em>push</em>) yang mendorong pengguna meninggalkan kosmetik konvensional apabila timbul keraguan terhadap keselamatan, ketelusan dan kesahihan status halal. Imej jenama dan nilai yang dirasai pula dikenal pasti sebagai faktor tarikan (<em>pull</em>) yang menarik pengguna kepada kosmetik halal melalui persepsi kualiti, integriti etika serta manfaat fungsional dan simbolik. Selain itu, kepercayaan agama dikonseptualisasikan sebagai faktor pengikat (<em>mooring</em>) yang mempengaruhi kecenderungan penukaran dengan mengukuhkan keutamaan pematuhan Syariah dalam keputusan penggunaan. Dengan mengintegrasikan faktor berkaitan jenama dan dimensi keagamaan dalam satu kerangka PPM yang menyeluruh, kajian ini menyumbang kepada pengembangan literatur pemasaran halal dan pemahaman terhadap tingkah laku penukaran pengguna.</p> <p style="text-align: justify;">The rapid growth of the halal cosmetics industry has increased competition with conventional cosmetics, but the increasingly widespread offering of halal products does not necessarily encourage consumers to switch automatically. This phenomenon demands a deeper understanding of the factors that influence the intention to exchange for halal cosmetics. In this regard, this conceptual study aims to propose a Push–Pull–Mooring (PPM) based framework to explain the intention of switching to halal cosmetics among consumers in Malaysia. The study classifies brand trust as a push factor that drives consumers to abandon conventional cosmetics when doubts arise about the safety, transparency and legality of halal status. Brand image and perceived value are identified as pull factors that attract consumers to halal cosmetics through the perception of quality, ethical integrity and functional and symbolic benefits. In addition, religious beliefs are conceptualized as a mooring factor that influences conversion tendencies by reinforcing the priority of Shariah compliance in consumption decisions. By integrating brand-related factors and religious dimensions in a single comprehensive PPM framework, this study contributes to the development of halal marketing literature and conversion behavior.</p>2026-03-31T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/6963USING GENERATIVE ARTIFICIAL INTELLIGENCE (GEN AI) FOR TIKTOK CONTENT MARKETING AMONG ONLINE SELLERS: A TECHNOLOGY ACCEPTANCE MODEL PERSPECTIVE2026-02-23T16:34:01+08:00Nadhrathul Ain Ibrahimnadhrathul@uitm.edu.myNoor Azlina Mohamed Yunusnooraz2939@uitm.edu.myKhamisah Abd Manafkhami181@uitm.edu.myNik Rozila Nik Mohd Masdeknik_rozila@uitm.edu.myPurnomo M. Antarapurnomomantara@uitm.edu.myHeny Hendrayatihenyhendrayati@upi.eduMohd Zamri Anuarzamri@nnza.com.my<p style="text-align: justify;">Artificial Intelligence (AI) is increasingly embedded in digital platforms, enabling frequent, creative, and consistent content generation for social commerce platforms such as TikTok. Generative Artificial Intelligence (Gen AI) in particular supports high-impact content marketing for online sellers. To assess the benefits of Gen AI, this research focuses on users perceived usefulness (PU) and perceived ease of use (PEOU) in content creation, applying the Technology Acceptance Model (TAM) to examine attitudes toward Gen AI adoption among online sellers focusing on TikTok. The study employs a quantitative approach, purposive sampling and collecting data via online surveys. The analysis focuses on individual fashion sellers that responsible for content marketing decisions in TikTok. Standardized Likert-scale instruments, adapted from previous technology adoption and AI research, will measure all latent constructs. Partial Least Squares Structural Equation Modelling (PLS-SEM) will test the proposed research model and hypotheses. By extending TAM to Gen AI adoption in TikTok-based content marketing, this study offers practical guidance for online sellers, platform providers, and AI developers by highlighting the value of Gen AI solutions.</p> <p style="text-align: justify;"> </p>2026-03-01T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/7277STRATEGIC MANAGEMENT PRACTICES IN MUSLIM SMES: THE ROLE OF AMANAH2026-03-30T17:10:10+08:00Siti Syuhada Abd Rahmansitisyuhada@uis.edu.my<p style="text-align: justify;">This study examines the role of <em>amanah</em> (trustworthiness), a core value in Islamic business ethics, in shaping the strategic management practices of Muslim-owned small and medium enterprises (SMEs) in Malaysia. While Muslim SMEs are central to Malaysia’s halal economy, empirical research examining how Islamic ethical values shape formal strategic management processes remains limited. Using a qualitative research design, semi-structured interviews were conducted with seven Muslim entrepreneurs selected through purposive sampling. The participants comprised Muslim owners of manufacturing firms in the Klang Valley who had more than ten years of business experience and remained actively involved in managing their enterprises. The data were analysed using an inductive thematic analysis supported by ATLAS.ti 9.0. The findings indicate that <em>amanah</em> underpins all phases of strategic management. In strategy formulation, entrepreneurs emphasised social responsibility, halal assurance, and the economic wellbeing of the Muslim community. During implementation, <em>amanah</em> was manifested through ethical business practices such as transparency, fairness, reliability, and fulfilment of promises. In the evaluation stage, <em>amanah</em> guided corrective actions that prioritised stakeholder interests over short-term financial gains. These findings extend strategic management theory by demonstrating how Islamic ethical values shape managerial decision-making and propose a values-based framework that contributes to the development of Islamic management scholarship. Practically, the study provides guidance for Muslim entrepreneurs on integrating <em>amanah</em> into strategic decision-making to strengthen ethical governance and promote sustainable business practices.</p> <p style="text-align: justify;"> </p>2026-03-30T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/7331THE MEDIATING EFFECT OF KNOWLEDGE MANAGEMENT CAPABILITY ON THE RELATIONSHIP BETWEEN HRM PRACTICES AND RADICAL INNOVATION AMONG MALAYSIA ICT SMES2026-03-31T23:04:21+08:00Ahmad Nizam Mohd Yusofanizammy69@gmail.com<p>For companies that work in quickly changing technology contexts, radical innovation has become a must-have strategic goal. However, organizations—especially small and medium-sized enterprises (SMEs) in emerging economies—still have a hard time developing the internal skills they need to make such changes happen. Although human resource management (HRM) practices are broadly acknowledged as facilitators of employee competency and organisational learning, the mechanisms by which HRM fosters radical innovation are little examined. This study examines whether knowledge management competence (KMC) serves as a mediator in the relationship between HRM practices and radical innovation capability within ICT SMEs in Malaysia. A survey involving 200 SMEs in the Klang Valley was executed, and the data were evaluated via Partial Least Squares Structural Equation Modelling (PLS-SEM). The findings demonstrate that whereas HRM practices exert a substantial impact on KMC, KMC does not serve as a significant mediator in the relationship between HRM practices and radical innovation. The results show that ICT SMEs have structural and contextual problems when it comes to using knowledge resources to make radical innovations. These problems include not having enough absorptive ability, a culture of taking risks, and being ready for change. This research enhances the literature on HRM–innovation connections in emerging markets and provides actionable insights for bolstering knowledge-driven initiatives to foster innovation.</p> <p style="text-align: justify;"> </p>2026-03-31T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/7087FOREIGN DIRECT INVESTMENT AND SUSTAINABLE HUMAN CAPITAL DEVELOPMENT: A BIBLIOMETRIC ANALYSIS APPROACH2026-03-07T11:23:09+08:00Khairunisah Kamsincikkhairunisahkamsin@gmail.comJames Alinmaejames@ums.edu.myMori Kogidedy@ums.edu.myFaerozh Madlifaerozhmadli@ums.edu.myAnita KristinaAnita.kristina@trunojoyo.ac.id<p style="text-align: justify;">The growing discourse on the role of Foreign Direct Investment (FDI) in promoting sustainable human capital development has attracted significant scholarly attention, yet there remains a lack of systematic mapping of research patterns in this domain. This study addresses this gap by conducting a bibliometric analysis to examine global research trends, thematic structures, and collaboration networks on FDI and sustainable human capital development. Using the Scopus database, we applied an advanced search strategy, which retrieved a total of 385 documents published between 2021 and 2025. The data were first cleaned and harmonized using OpenRefine to ensure consistency and reliability, after which the Scopus Analyzer was employed to generate descriptive statistics and publication trends across years, countries, and subject areas. VOSviewer software was then used to construct and visualize co-occurrence networks of author keywords, citation relationships, and international collaborations. The analysis revealed a notable increase in publications during 2023–2025, reflecting growing scholarly and policy interest in aligning investment flows with sustainable human capital outcomes. Economics, Social Sciences, and Environmental Studies emerged as the dominant subject areas, indicating the multidimensional nature of this research field. Co-occurrence mapping identified four main clusters centered around FDI, human capital, economic growth, and sustainable development, highlighting the thematic interconnectedness between investment policies, labor productivity, and long-term development goals. China, the United States, and Malaysia were among the most influential contributors in terms of both output and citation impact, suggesting strong research leadership in both developed and emerging economies. Overall, this study not only provides a comprehensive overview of the intellectual structure and global collaboration in this field but also contributes to the body of knowledge by identifying emerging themes and gaps for future research on the nexus between FDI and sustainable human capital development.</p> <p style="text-align: justify;"> </p>2026-03-06T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/7310FACTORS INFLUENCING THE READINESS TO PAY FOR FLOOD MOTOR INSURANCE AMONG PRIVATE VEHICLE OWNERS IN KEDAH, MALAYSIA2026-03-31T18:12:33+08:00Xue Jia Tanxuejia0731@gmail.comChuah Lai johnfatt2000@yahoo.comKa Cien Angel Ngangelkcng14@gmail.comZi Yu Leeleeziyu68@gmail.comKeong Leong Kong leslie.efpforward@gmail.comNor Hasni Osmanhas1218@uum.edu.myMuhammad Ali Imran Mohamed Rashedmuhammad.aliimran@alam.edu.myEzanee Mohamed Eliasezanee@uum.edu.myOlakunle Oloruntobidrtobi01@outlook.comMohammad Khairuddin Othmanm.khairuddin@uum.edu.my<p style="text-align: justify;">Frequent flooding poses substantial risks to private motor vehicle owners in Malaysia, resulting in significant financial losses and mobility disruption. Despite repeated flood events, the uptake of flood motor insurance remains low as flood protection was offered only through an optional special perils’ extension. This study examined the influence of financial factors (financial capacity and perceived affordability of insurance premiums), flood awareness, geographical exposure, trust in insurance providers and past flood experience on readiness to pay (RTP) for flood motor insurance among private vehicle owners in Kedah, Malaysia. The study was grounded in Protection Motivation Theory, which explains protective financial behaviour through threat appraisal and coping appraisal processes. Data from 384 respondents were collected using cluster sampling and analysed with multiple linear regression in SPSS version 27. The findings revealed that financial factors, flood awareness, geographical exposure and trust significantly influenced RTP, whereas past flood experience was not significant. Financial factors emerged as the strongest predictor of RTP (β = 0.429, p < 0.001), followed by trust (β = 0.257, p < 0.001) and flood awareness (β = 0.165, p < 0.001), highlighting the importance of financial affordability and institutional trust in shaping insurance payment decisions. The results suggested that coping appraisal evaluations outweigh experiential exposure in influencing insurance adoption. This study contributed to climate-related insurance literature in developing economies by identifying affordability and institutional trust as primary determinants of flood insurance payment readiness. The findings provided implications for insurers and policymakers to design affordable, transparent and risk-responsive flood motor insurance schemes that enhance household financial resilience in flood-prone regions of Malaysia. Future research might extend this analysis to other states, adopt longitudinal or mixed-method approaches and further examine how experience interacts with financial and institutional factors in shaping insurance behavior.</p> <p> </p>2026-03-31T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/7408OPERATIONAL EFFICIENCY AND FINANCIAL PERFORMANCE OF MALAYSIAN FAMILY TAKAFUL: A CONCEPTUAL FRAMEWORK IN THE ERA OF DIGITAL TRANSFORMATION2026-04-09T13:27:06+08:00Norul Elya Shahira Md Sanusi a22e052f@siswa.umk.edu.myHazriah Hasan hazriah.h@umk.edu.my<p style="text-align: justify;">The Family Takaful industry plays a significant role in the Islamic financial system in Malaysia by providing Shariah-compliant protection and long-term financial planning solutions for individuals and families. As the industry continues to expand amid increasing competition, regulatory developments and evolving operational practices, understanding the factors that support sustainable financial performance has become increasingly important. In particular, operational efficiency has emerged as a key organisational capability that influences how effectively Takaful operators utilise resources and manage operational costs to maintain financial stability. However, existing studies often examine financial performance and operational efficiency separately, while the potential role of digital transformation in shaping this relationship remains relatively underexplored. This study aims to develop a conceptual framework that explains the relationship between operational efficiency and financial performance within the Malaysian Family Takaful industry in the context of digital transformation. The study adopts a conceptual research approach by synthesising insights from existing academic literature, industry reports and regulatory publications. The framework is guided by several theoretical perspectives, including efficiency theory, the resource-based view (RBV) and dynamic capability theory, which explain how effective resource utilisation and organisational capabilities can support financial sustainability. The proposed framework conceptualises operational efficiency as a key organisational capability that contributes to improved financial performance through effective cost management, resource utilisation and service delivery. Digital transformation is incorporated as a supporting factor that enhances operational processes through technological adoption, automation and improved data management. The paper concludes that integrating operational efficiency and digital transformation provides a more comprehensive perspective on financial performance dynamics in the Family Takaful industry and offers a conceptual foundation for future empirical research on the long-term sustainability of Takaful operators in Malaysia.</p>2026-03-31T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/6961INNOVATIVE ICT ADOPTION, MARKET-SENSING CAPABILITY, KNOWLEDGE MANAGEMENT, AND INNOVATION OUTCOMES AMONG MALAYSIAN SMES2026-02-23T16:16:40+08:00Ahmad Nizam Mohd Yusofnizam3103@uitm.edu.my<p style="text-align: justify;">This study investigates the influence of innovative information and communication technologies (ICT) on the market-sensing and knowledge-management abilities of Malaysian small and medium-sized firms (SMEs). Data from a survey of 200 SMEs in the Klang Valley were examined through structural equation modelling. The results show that market sensing doesn't have a big effect on knowledge management or the growth of small or big innovations. Market logic can help us understand how organisations act, but it doesn't immediately affect the results of innovation in this case. Effective market sensing can help companies learn more about their consumers, competitors, and changes in the environment (Desarbo et al., 2021), but the study demonstrates that it is not a major factor that affects innovation.</p>2026-03-01T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/7275DETERMINANTS OF SUSTAINABILITY PRACTICE ADOPTION AMONG CULINARY MSMES: A SYSTEMATIC LITERATURE REVIEW USING THE ANTECEDENTS-DECISIONS-OUTCOMES FRAMEWORK2026-03-30T16:38:05+08:00Mirza Hedismarlina Yunelinea23e061f@siswa.umk.edu.myMohd Nor Hakimin Yusoff hakimin@umk.edu.mySiti Salwani Abdullah salwani.a@umk.edu.my<p style="text-align: justify;">Sustainability adoption among micro, small, and medium-sized enterprises (MSMEs) has become increasingly important for achieving environmental, social, and economic resilience. The culinary sector as a critical pillar of the MSME ecosystem plays as a vital source of revenue and employment, yet its current operational patterns contribute to environmental degradation. This study is a systematic literature review that examines the determinants influencing the adoption of sustainability practices among MSMEs. Using the PRISMA protocol, a total of 1,425 records were identified and screened, resulting in 89 peer-reviewed studies included in the final synthesis. The review employs the Antecedents-Decisions-Outcomes (ADO) framework to categorize the drivers of sustainability. Antecedents are shaped by internal awareness, social factors, and financial variables. These influence the Decision mechanisms, specifically attitude, subjective norms, perceived behavioural control, which ultimately determine the sustainability adoption as the primary Outcome. The findings reveal that sustainability adoption is influenced by antecedents that operate through the components of the Decomposed Theory of Planned Behaviour (DTPB) as a behavioural mechanism. Critically, this study demonstrates that digital financial inclusion acts as a catalyst by reducing information asymmetry and enhancing perceived behavioural control to navigate the complex trade-off of sustainability. While entrepreneurial orientation facilitates the conversion of stakeholder pressures and awareness into sustainable action. Theoretically, this study contributes by synthesizing the ADO and DTPB framework to provide understanding of the cognitive and environmental drivers of sustainability, specifically highlighting the moderating role of digital finance and entrepreneurial factors. Practically, the results suggest that policymakers should prioritize digital financial infrastructure to empower MSMEs, while managers can leverage entrepreneurial orientation to transform external regulatory pressures into competitive advantage. Despite progress, research gaps persist in sector-specific investigations within the culinary MSME context. Based on these insights, this study proposes a research agenda emphasizing behavioural, financial, and institutional mechanisms to advance sustainability adoption.</p> <p style="text-align: justify;"> </p>2026-03-30T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/7329TRENDS AND PATTERNS IN HALAL RESEARCH: A 21-YEAR SCOPUS-BASED BIBLIOMETRIC ANALYSIS (2004–2025)2026-03-31T22:48:22+08:00Noor Rasmi Mohd Hashim2025581291@student.uitm.edu.myShahsuzan Zakariashah81@uitm.edu.mySuhaily Maizan Abdul Manafsuhailymaizan@uitm.edu.myAni Asmaa Aslianiasmaa@uitm.edu.my<p style="text-align: justify;">A rapid increase in research interest in the halal area has occurred over the past 20 years; therefore, there is now a rapidly evolving yet disintegrated body of knowledge. As a result of this fragmentation, a controlled synthesis of the scattered findings will help to integrate the dispersed research into one central location and give context to how the halal research field has developed from an intellectual perspective. With this purpose in mind, this article provides a 21-year bibliometric analysis of halal research to develop a complete map of the halal research scientific landscape, identify prominent thematic clusters and outline future research directions. Seventy (n=70) journal articles found in the Scopus database between 2004-2025 were analyzed using VOSViewer, which includes performance analysis, co-authorship mapping and co-occurrence visualization of keywords. Using the co-occurrence analysis, five major themes have emerged from halal research: (1) halal awareness, religion and Muslim consumer orientation, (2) halal logistics and sustainable supply chain, (3) shariah compliance, certification and upcoming digital technologies (4) halal industry development and links to Islamic finance. Performance analysis results reveal that Yudi Fernando is the most influential contributor, and the Journal of Islamic Marketing is the most frequently published source of halal research. This systematic review creates an integrated intellectual roadmap for scholars to identify conceptual relations, research gaps and emerging frontier concepts for halal. Future research areas are particularly the development of halal governance models through the application of digital technologies (e.g., blockchain, AI) and cross-national borders.</p> <p style="text-align: justify;"> </p>2026-03-31T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/7482DETERMINANTS OF GREEN COSMETIC PURCHASE BEHAVIOUR AMONG YOUNG ADULTS IN MALAYSIA: A CONCEPTUAL PAPER2026-04-27T10:50:30+08:00Siti Khatijah Mohamad Sakrih24d3934f@siswa.umk.edu.myNurul Hafizah Mohd Yasinhafizah.my@umk.edu.myAhmad Faezi Ab Rashidfaezi.ar@umk.edu.my<p style="text-align: justify;">Green cosmetic purchase behaviour among young adults in Malaysia represents a vital aspect of sustainable consumption within the expanding beauty and personal care sector. Despite growing awareness and positive attitudes toward natural and organic cosmetics, empirical evidence reveals a persistent intention-behaviour gap, where actual purchases of green cosmetics remain limited among this demographic. This conceptual paper addresses this gap by developing an extended Theory of Planned Behaviour (TPB) framework that integrates attitude toward green cosmetics, green self-identity, ethical concern (particularly regarding animal welfare), perceived consumer effectiveness, and social media influencer exposure as key determinants of green cosmetic purchase behaviour. The framework explicitly maps these constructs to TPB components: attitude as the core attitudinal factor, perceived consumer effectiveness to perceived behavioural control, social media influencer exposure as a digital form of subjective norm, and green self-identity with ethical concern as internal moral-identity extensions. By synthesising prior empirical studies from green consumption and cosmetics literature, the paper proposes five testable hypotheses suitable for validation through future cross-sectional surveys of Malaysian young adults. Theoretically, this study contributes by extending TPB through novel integration of moral-identity and digital influence factors in an underexplored Malaysian context. Practically, it offers actionable insights for marketers and policymakers to bridge the attitude-behaviour gap and promote sustainable cosmetic consumption patterns.</p>2026-03-31T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/6996THE INFLUENCE OF BRAND AMBASSADOR ON PURCHASE INTENTION UMRAH PACKAGE2026-03-01T12:54:50+08:00Noor Aishah Abu Bakarnooraishah_abubakar@msu.edu.myNoorilyana Abu Bakarnoorilyana@pis.edu.myNoor Azimah Hassannoorazimah_hassan@msu.edu.my<p style="text-align: justify;">This study was conducted to determine the influence of brand ambassador on purchase intention umrah package. In this study, researchers recruited 366 Muslim respondents who stayed in the Klang Valley area. This study applied credibility, trustworthiness, and physical attractiveness of the brand ambassador as determinants of purchase intention. The quantitative approach has been employed, and an online questionnaire was distributed. This study employed a descriptive research design, and data analysis was conducted using SPSS version 26 software. Throughout this study, results have shown there is a significant relationship between credibility, trustworthiness, and physical attractiveness of the brand ambassador towards purchase intention umrah package.</p> <p style="text-align: justify;"> </p>2026-03-01T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/7308THE LOCAL WISDOM OF PRODUCT DESIGN AS A CULTURAL HERITAGE IN THE DIGITALIZATION ERA2026-03-31T17:47:43+08:00Rully Ario Dewantoc24e2730f@siswa.umk.edu.myMuhamad Ezranezran@umk.edu.myAhamad Tarmizitarmizi@umk.edu.my<p style="text-align: justify;">The integration of local wisdom into product design is becoming increasingly important in the digital era, especially as cultural heritage faces the risk of marginalization due to globalization and rapid technological advancements. The purpose of this study is to examine how local wisdom can be preserved, transformed, and reinterpreted through the implementation of practices in product design supported by digital technology, positioning design as a medium for sustainability and cultural innovation. This study adopted a qualitative research approach, which used a literature review and comparative analysis of selected case studies in contemporary product design. Data were collected from academic journals, scientific books, and design documentation focusing on cultural heritage, digital design processes, and sustainable design practices. Digital technologies, such as digital modelling parametric design, and digital fabrication, enable the reinterpretation of local wisdom into contemporary design products without diminishing their symbolic meaning. The integration of cultural values in digitally driven design processes can enhance product identity and cultural relevance. Furthermore, products that incorporate local wisdom demonstrate strong potential for long-term differentiation and resilience of national culture in the global market. In conclusion, product design based on local wisdom can serve as a sustainable cultural heritage strategy in the digital age if supported by ethical design principles and a strong sense of national culture.</p> <p style="text-align: justify;"> </p>2026-03-31T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/7405EFFICIENCY OF MSME INVESTMENT THROUGH INTEGRATION OF RESOURCE ALLOCATION AND ENVIRONMENTAL SCANNING USING A BUSINESS STRATEGY ANALYSIS APPROACH2026-04-09T11:10:32+08:00Mega Barokatul Fajria24e2855f@siswa.umk.edu.myMohd Zulkifli Muhammadzulkifli.m@umk.edu.myNurhaiza Nordinhaiza@umk.edu.my<p style="text-align: justify;">In today’s uncertain economic conditions, achieving investment efficiency is a significant challenge for MSMEs, especially those with limited resources and high uncertainty in the business environment. This research aims to explore and analyze how resource allocation and environmental scanning are integrated in MSMEs in the food and beverage sector in Lamongan Regency, Indonesia, to achieve investment efficiency. The design of this study uses exploratory qualitative research with purposive sampling and snowball sampling techniques as sampling techniques. The results of this study show that investment efficiency is greatly influenced by the decisions of actors in setting resource allocation priorities and environmental conditions as reflected in the implementation of BMC, PESTEL Analysis, Porter's Five Forces, and Value Chain analysis. MSMEs that actively monitor market trends, consumer preferences, and cost fluctuations can indirectly allocate their resources, such as capital, labor, time, and managerial capacity, strategically to minimize investment risk and improve business performance. Conversely, MSMEs whose business activities depend on intuition without conducting significant environmental scanning can create investment inefficiencies. This study confirms that integrating MSME resource allocation with environmental scanning can improve investment efficiency and maintain business environment flexibility.</p>2026-03-31T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/6355A COMPARATIVE ANALYSIS OF HALAL AND FOOD SAFETY AUDITING PRACTICES IN MALAYSIA, INDONESIA, SINGAPORE AND BRUNEI DARUSSALAM2026-03-01T12:26:06+08:00Norkhairiah Hashimnorkhairiah.hashim@unissa.edu.bnNurun Yunus24P2601@unissa.bn<p style="text-align: justify;">Halal quality assurance ensures food is not only permissible but also safe, hygienic, and of high quality. Auditing is essential to establish this assurance; however different countries have different methods for conducting halal and food safety audits. This study compares the auditing practices in Malaysia, Singapore, Indonesia, and Brunei Darussalam to assist in the development of a standardised internal audit checklist for Brunei’s food manufacturing companies. A qualitative approach was adopted through the review of national halal standards, food safety regulations, and relevant academic literature. The comparative analysis reveals that all four countries share several core halal and food safety auditing practices. At the same time, differences exist in the comprehensiveness of their auditing practices and the degrees of food safety integration. Based on these findings, this paper recommends that Brunei implement a risk-based internal auditor checklist that integrates both halal and food safety requirements. This tool further strengthens halal governance, improves audit consistency, and enhances national recognition of Brunei’s halal certification system. </p>2026-03-01T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/7273CONCEPTUALISING SOUNDSCAPE PREFERENCE IN HIGH-TRAFFIC COMMERCIAL STREETS2026-03-30T16:01:17+08:00Muhammad Afif Abidi Mat Ghazig24d0465f@siswa.umk.edu.myNor Hamizah Abdul Hamidnorhamizah@umk.edu.my<p style="text-align: justify;">Conventional noise management approach in urban contexts primarily prioritised decibel reduction. This approach neglects human perception and experience of sound, particularly in complex settings like high-traffic commercial streets. While prior soundscape studies have comprehensively covered public open areas such as urban squares and urban parks, there remains a gap in understanding acoustic experiences on high-traffic commercial streets. This study addresses this gap by developing a soundscape conceptual framework for high-traffic commercial streets. The study synthesises key findings from a narrative of literature published between 2016 and 2026 to identify the factors of soundscape preference. The proposed framework posits context (environmental and personal factors) and sound sources as independent variables that influence auditory sensation and shape soundscape preference. Soundscape preference is conceptualised as a multi-faceted variable that includes soundscape descriptors and the preferred sounds. This approach shifts from typical decibel reduction to utilisation of various sounds, where sounds are treated as resources to improve the acoustic comfort for psychological well-being. The conceptual framework offers guidelines for urban designers to integrate the soundscape approach into urban design. Urban designers can incorporate elements that promote preferred sounds and minimise unwanted ones, based on the contextual and acoustic factors, to create an acoustically pleasant space.</p> <p style="text-align: justify;"> </p>2026-03-30T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/7327SERVICE, PROMOTION, OR CONVENIENCE? RETHINKING THE O2O MARKETING MIX AND PURCHASE INTENTION AMONG GENERATION Z CONSUMERS IN CHINA2026-03-31T22:30:31+08:00Zhang Fang 2022652626@student.uitm.edu.myRozita Naina Mohamedrozita@uitm.edu.myAzlin Zanariah Bahtarazlin_bahtar@uitm.edu.my<p style="text-align: justify;">With the continuous integration of online and offline channels, the Online-to-Offline (O2O) model has become an important retail form in emerging markets. Although the importance of the O2O model has become increasingly evident, platform managers in practice still face a key question: which dimensions of the O2O marketing mix truly influence consumers’ purchase intention? Based on the Stimulus-Organism-Response (SOR), this study focuses on Generation Z consumers in China, systematically examines the effects of different O2O marketing mix dimensions on purchase intention, and highlights the role of customer trust in this process. To empirically examine these relationships, this study collected a total of 235 valid samples through questionnaires and used the partial least squares structural equation model (PLS-SEM) for data analysis. Research results show that service, product and price all have a significant positive impact on customer trust, among which the impact of service is the most prominent; in contrast, promotion has a significant negative impact on customer trust, while convenience does not have a significant effect on customer trust. In addition, customer trust has a significant positive impact on purchase intention. Overall, research findings show that effective O2O marketing does not depend on the equal use of all marketing dimensions, but rather on strategically prioritizing those that effectively enhance customer trust. This study provides valuable practical insights for O2O platform managers to help them build customer trust in a fiercely competitive market environment and promote the continuous purchasing behavior of Generation Z consumers.</p> <p style="text-align: justify;"> </p>2026-03-31T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/7447DETERMINANTS OF CASHLESS PAYMENT ADOPTION AMONG RURAL RESIDENTS IN SUNGAI PETANI, KEDAH2026-04-15T16:06:17+08:00Nur Liyana Izzati Mohamad Khairolnurliyanaizzati312@gmail.comNur Khairunnisa Khairol Anuarnurkhairunnisakhairolanuar1@gmail.comNor Zaini Zainal Abidinzaini637@uitm.edu.my<p style="text-align: justify;">Cashless payment methods have revolutionized transactions in the world today. As a new way of spending money became widespread, the situation resulted in an increase in the use of electronic wallets, internet banking, and contactless card payment. The increasing importance of technology for everyday business operations is represented in the growing reliance on digital financial services. However, the level of adoption of cashless payments in rural communities remains an important area of investigation. Despite the growing adoption of cashless payment systems, there is still a limited understanding of how infrastructure, digital literacy, trust, and merchant readiness collectively influence actual usage in rural areas, particularly in developing countries. This study aims to examine the determinants influencing the adoption of cashless payment systems in selected rural areas of Sungai Petani, Kedah. Data was collected from respondents living in rural communities and analyzed using the Statistical Package for the Social Sciences (SPSS). The analysis was conducted to determine the relationship between several selected variables and the adoption of cashless payment methods among rural residents. The findings indicate that a number of factors influence the adoption of cashless payment systems in rural areas. In addition, the results highlight the important role of technological advancement and accessibility in encouraging individuals to adopt digital payment platforms. The study also suggests that increased awareness and exposure to digital financial services can further promote the use of cashless payments. Overall, the findings provide useful insights for policymakers, financial institutions, and service providers in developing strategies to enhance digital payment adoption and promote financial inclusion in Malaysia.</p>2026-03-31T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/6994A CONCEPTUAL FRAMEWORK OF AGROPRENEURIAL INTENTION: INSIGHTS FROM MALAYSIAN HIGHER EDUCATION 2026-03-01T12:39:28+08:00Nur Shahafiqah Nadiah Jafferyshahafiqah@uitm.edu.mySharifah Nurafizah Syed Annuarshari339@uitm.edu.myMuhammad Hafiz Abd Rashidhafiz.rashid@uitm.edu.my<p style="text-align: justify;">Agriculture remains a vital sector in Malaysia, contributing significantly to food security, employment, and economic sustainability. However, the declining interest among graduates in agro-based ventures poses challenges to the sector’s long-term viability. Agropreneurship, which integrates entrepreneurial principles within agriculture, offers a promising solution to revitalize the industry through innovation and market-driven strategies. This paper develops a conceptual framework examining the influence of agropreneurial curriculum content, agropreneurship experiential learning, and perceived university support on agropreneurial intention, with perceived desirability and perceived feasibility acting as mediators. Grounded in entrepreneurial learning theory and institutional support theory, the proposed framework underscores the significance of structured education, practical exposure, and institutional backing in shaping graduates' aspirations to engage in agribusiness ventures. Recent statistics indicate that Malaysia recorded 1,030,020 agricultural holders, with 97.9% being individual agricultural holders, highlighting the need for entrepreneurial education to sustain the sector. Additionally, findings from the 2024 Agricultural Census suggest that modernizing agricultural education and support systems could enhance the feasibility of agropreneurial careers. By integrating these elements, this study offers insights into how higher education institutions can enhance agropreneurial competencies and encourage graduates to pursue careers in agro-based businesses. Future empirical research should validate the framework to measure its impact on graduates' entrepreneurial aspirations.</p>2026-03-01T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/7306ESG AND CAPITAL STRUCTURE: A HYBRID SYSTEMATIC LITERATURE REVIEW AND BIBLIOMETRIC ANALYSIS2026-03-31T17:19:15+08:00Elliv Hidayatul Lailiyaha23e2727f@siswa.umk.edu.myAhmad Ridhuwan Abdullahridhuwan.a@umk.edu.myNoormariana Mohd Dinmariana.md@umk.edu.my<p style="text-align: justify;">In recent years, numerous studies have examined the role of ESG in financing decisions. However, comprehensive and systematic studies that map research developments, thematic focus, theoretical and practical implications regarding the relationship between ESG and capital structure are still relatively limited. Existing literature still shows inconsistent empirical findings regarding the influence of ESG on corporate leverage decisions. Furthermore, there are few studies that systematically map the intellectual structure, publication trends, and future research directions in the ESG and capital structure literature through systematic literature reviews and bibliometric analysis. This study aims to conduct a Systematic Literature Review (SLR) and bibliometric analysis of empirical studies discussing ESG and capital structure. This study uses the SLR method by searching for keywords related to ESG and capital structure of articles indexed in the Scopus database. The final sample consists of publications of 2012–2025 and are evaluated at the end of 2025. Data are analyzed using a bibliometric approach with VOSviewer to identify publication trends, author collaborations, and thematic research clusters. The analysis results indicate that research on ESG and capital structure has experienced significant growth in recent years, with a primary focus on the effect of ESG on leverage, the cost of capital, and access to financing. Previous studies have been dominated by developed countries, while research in emerging economies is increasing but remains limited. This research contributes by mapping research clusters, publication trends, and inter-topic relationships in the ESG and capital structure literature through bibliometric analysis. Furthermore, it identifies inconsistencies in empirical findings and existing theoretical gaps, and proposes a future research agenda to develop a more integrated study of ESG and capital structure.</p>2026-03-31T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/7362VALUE FOR MONEY AND YOUTH RIDERSHIP IN URBAN PUBLIC TRANSPORT: EVIDENCE FROM KUALA LUMPUR2026-04-01T14:48:20+08:00Zuraidah Ismailzurai69@uitm.edu.mySaliza Sulaimansalizas421@uitm.edu.myShahariah Asmunishaha154@uitm.edu.myFauziah Samsudingni.mktg@gmail.comNatasha Ramlanfatinramlan@gmail.com<p style="text-align: justify;">This study examines public transport usage behaviour among young adults in Kuala Lumpur, with particular emphasis on travel frequency, mode choice, perceived affordability, service quality, and future usage intention. Drawing on the Theory of Planned Behaviour, Public Choice Theory, and the Value-for-Money framework, the study analyses survey data collected from 108 respondents aged 18 to 25 years. Descriptive and inferential analyses are employed to evaluate patterns of use and identify key determinants of ridership behaviour. The findings indicate that while public transport is widely perceived as affordable and cost-saving largely due to government subsidy schemes such as student discounts and monthly passes usage remains irregular for many young adults. Rail-based services, particularly the LRT and MRT, emerge as the most preferred modes owing to their speed and network coverage, alongside increasing evidence of multimodal travel. Correlation results reveal that affordability, subsidies, safety, service sufficiency, and cleanliness significantly influence intention to continue using public transport, with safety and service sufficiency exerting the strongest effects. The study is significant in highlighting the need to have an overall strategy in place to retain young commuters to promote sustained youth mobility through public transport in developing cities. The findings also provide implications for public transport planning and public transport strategies in developing cities in general.</p>2026-03-31T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/7190MEDIATING EFFECT OF ACADEMIC SPIN-OFFS ON ACADPRENEURSHIP AND FOOD SECURITY IN NIGERIA2026-03-17T16:05:01+08:00Olanrewaju Kazeem Ogunsolakazeem.ogunsola@aun.edu.ngTanwa Oluwakemi Owodunnitanwaowodunni@gmail.comMoriam Olamiji Hassan-QasimHassan-qasim.moriam@lagosstate.gov.ng<p style="text-align: justify;">This paper examines the mediating effect of academic spin-offs [ASO] on the relationship between acadpreneurship [AE] and food security [FS] in Nigeria. Driven by the Endogenous Growth Theory [EGT] (Romer, 2011), the study adopted Cochran's (1977) finite sample size method to profile 662 graduate students in entrepreneurial universities in Nigeria. A purposive electronic close-ended version of the AESFSQ instrument was used for data collection. The proposed structural model was assessed through established GOF indices. While specified hypotheses were tested using SEM. The psychometric validation of the measurement model shows that it largely fits the sample participants. The fit indices of the hypothesized structural model provided further empirical support for the collected data. SEM direct hypothesis testing revealed that the standardized structural past estimates are practically and statistically significant, indicating that AE and ASO can enhance FS. The indirect effect outcome of ASO on AE and FS shows that the product of the direct paths standardized co-efficients is substantial. Hence, ASO exists as a mediating variable. The bootstrapping outcome indicates that ASO has a significant partial mediating effect between AE and FS. This posits that ASO focused on agricultural sector can greatly reduce poverty, promote eco-friendly agricultural practices, increase the standard of living, and enhance FS in Nigeria. Ditto, to other nations. This paper has multi-faceted implications. Firstly, it extends literature on entrepreneurship by providing theoretical insights into the empirical interaction between its understudied variables. Secondly, it opens up a wide range of research recommendations from academia for policymakers on FS. Thirdly, it is designed practically for researchers, students, as well as players in the agricultural industry and public service who are interested in AE phenomena such as the commercialization of research. Besides being cross-sectional, the non-inclusion of farmers as participants are some limitations that may have biased the study’s outcomes. Hence, several recommendations and potential areas for further studies were made in light of these outcomes.</p>2026-03-17T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/7325MACROECONOMIC DETERMINANTS OF AUTOMOTIVE SALES VOLUME IN MALAYSIA: EVIDENCE FROM AN ARDL ANALYSIS2026-03-31T22:12:33+08:00Nurfatehah Nazwa Mohd Zakaria2024750893@student.uitm.edu.myNur Afizah Muhamad Arifinfizaarifin@uitm.edu.my<p style="text-align: justify;">Malaysian economic growth depends on the development of the automotive industry. The automotive industry is significant for employment, as well as industrial output and domestic consumption. This research examines the effects of a few macroeconomic variables (GDP, inflation rate and unemployment rate) on the volume of auto sales in Malaysia. The volume of auto sales is analyzed using annual time series data from 1994 to 2024, applying an Autoregressive Distributed Lag (ARDL) for the analysis of both a long-run and short-run relationship between the above-mentioned macroeconomic variables and the volume of auto sales. The research concludes that there is a long run cointegration relationship between the volume of auto sales and each of the macroeconomic variables described. Specifically, the study finds that while the level of GDP is positively correlated with the volume of auto sales, the levels of unemployment and inflation are negatively correlated with the volume of auto sales. In addition to the long-run effects described above, the research has also identified that macroeconomic shocks will affect the volume of auto sales in different ways over time, based on the dynamics of macroeconomic shocks. The results of this research present valuable information for policymakers and industry stakeholders in terms of developing strategies to stabilize and promote long-term growth in the Malaysian automotive industry.</p>2026-03-31T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/7445A COLLABORATIVE KNOWLEDGE SHARING MODEL FOR STAKEHOLDER-DRIVEN DIGITAL KNOWLEDGE PORTALS IN PADDY FARMING2026-04-15T15:36:18+08:00Fadhilah Mat Yaminfmy@uum.edu.myWan Hussain Wan Ishakhussain@uum.edu.myNoor Hidayah Abudayah@uum.edu.myZakirah Othmanzakirah@uum.edu.myArif Imam Surosoarifimamsuroso@apps.ipb.ac.idFebriantina Dewifebriantinade@apps.ipb.ac.idLokita Rizkylokita.rizky@apps.ipb.ac.idKhariyah Kamillakhairiyah-kamilah@apps.ipb.ac.idHansen Tandrahansen75tandra@apps.ipb.ac.id<p style="text-align: justify;">Knowledge sharing within paddy farming ecosystems remains constrained by fragmented information sources, limited accessibility, and weak coordination among stakeholders. While various digital agricultural platforms have been introduced, many fail to achieve sustained adoption due to unclear stakeholder roles and insufficient mechanisms for collaborative knowledge exchange. This study develops a Collaborative Knowledge Sharing Model (CKSM) to support stakeholder-driven digital knowledge portals for paddy farming. The research adopts a Design Science Research (DSR) approach involving problem identification, systematic literature analysis, stakeholder consultations, model development, and validation. Empirical insights were obtained through consultations with key agricultural organizations in Kedah, Malaysia, including the Kedah Department of Agriculture, the Muda Agricultural Development Authority (MADA), and Lembaga Zakat Negeri Kedah (LZNK), ensuring the contextual relevance of the model. The proposed CKSM consists of three integrated components: the Central Knowledge Hub (CKH) for structured knowledge storage and dissemination, the Stakeholder Collaboration Layer (SCL) for facilitating multi-stakeholder interaction and co-creation of knowledge, and the Monitoring and Feedback Mechanism (MFM) for continuous evaluation and improvement. Within a collaborative knowledge ecosystem, the proposed model also defines the roles of six stakeholder groups: farmers, agricultural agencies, research institutions, financial institutions, agri-tech providers, and community organizations. By integrating digital infrastructure with clearly defined governance and participation mechanisms, CKSM enhances knowledge accessibility, coordination, and collective learning within the paddy farming sector. The model provides a scalable framework for developing inclusive agricultural knowledge systems and supporting evidence-based decision-making in digital agriculture initiatives.</p> <p style="text-align: justify;"> </p> <p> </p>2026-03-31T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/6992BANK OFFICERS' ROLE IN ANTI-MONEY LAUNDERING DETECTION: A BIBLIOMETRIC REVIEW2026-03-01T12:00:18+08:00Fathimath Sharufa Mohamedsharu7000@gmail.comNurhidayah Yahyanurhidayahyahya@uitm.edu.myJamaliah Saidjamaliah533@uitm.edu.my<p style="text-align: justify;">A significant concern about bank officers' role in anti-money laundering detection is their limited effectiveness in identifying and reporting suspicious activities, stemming from inadequate training, high workloads, fear of retaliation, overreliance on technology, cognitive biases, inconsistent regulatory compliance, and lack of collaboration, all of which undermine the overall success of AML efforts. Thus, this paper provides a review of bank officers’ roles in anti-money laundering detection from a bibliometric perspective, analysing the Scopus publication database. To guide further research in this area, article titles containing keywords such as “Bank Officers’ Role” OR “Bank Sector” AND “Anti-Money Laundering” OR “Money Laundering” AND “Detection Strategies” OR “AML Detection” OR “Detect” were selected from the database. Following the selection, bibliometric and citation analyses were performed on these documents. Frequency analysis was performed using Microsoft Excel, citation metrics were assessed with Herzing’s Publish or Perish, and data visualisations were achieved through VOS Viewer. The bibliometric study shows a significant increase in research on the role of bank officers in AML detection from 2008 to 2025, fueled by advancements in AI and machine learning. It emphasises overall collaboration, with key contributions from the U.K., U.S., Australia, Malaysia, and Germany. Policy recommendations include promoting technological innovation, fostering international cooperation, strengthening regulatory frameworks, and supporting interdisciplinary research to enhance AML efforts and combat financial crime. The research is confined to the Scopus database and the specific keywords used for the search. Nevertheless, the study has initiated a bibliometric analysis of the vital research area of bank officers’ role in anti-money laundering detection. </p>2026-03-01T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/7278DETERMINANTS OF GREEN PRODUCT PURCHASE BEHAVIOUR AMONG YOUNG ADULTS IN MALAYSIA: A CONCEPTUAL PAPER2026-03-30T17:21:26+08:00Nur Syafiqah Azlisyafiqahazli98@gmail.comNurul Hafizah Mohd Yasinhafizah.my@umk.edu.myNorsuriani Samsudinnorsuriani.s@umk.edu.my<p style="text-align: justify;">Green product purchasing among young adults in Malaysia has become increasingly important in supporting sustainable consumption practices. Despite increasing interest in green consumption, limited studies integrate marketing-related factors with psychological determinants within the Malaysian youth context. This conceptual paper aims to identify the key determinants influencing green product purchase behaviour among young adults in Malaysia. Specifically, the study focuses on the effects of eco-labels, attitude, environmental consciousness, green advertising, and green perceived quality on green product purchase behaviour. Grounded in the Theory of Planned Behaviour (TPB), the proposed framework explains how these factors shape young adults’ purchasing decisions toward green products. This paper synthesises existing literature and develops a conceptual model to guide future empirical research. It is anticipated that findings from subsequent empirical studies will provide valuable insights for marketers and policymakers in designing effective strategies to promote sustainable consumption among young adults in Malaysia.</p> <p style="text-align: justify;"> </p>2026-03-30T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/7360THE ROLE OF CONTENT USEFULNESS IN DRIVING CUSTOMER SATISFACTION AND REVISIT INTENTION IN NIGERIAN E-COMMERCE2026-04-01T14:09:18+08:00Annat Adebola Irekeolajunaidannat@gmail.comMuhammad Ashlyzan Razikashlyzan@umk.edu.myMohamad Hazeem Sidikhazeem.ms@umk.edu.myHazrina Hasbolahhazrina.h@umk.edu.myNur Fadiah Mohd Zawawinurfadiah.mz@umk.edu.myNurul Muna Mohamadnurulmuna.m@umk.edu.myNorhafifah Samsudinnorhafifah.s@umk.edu.myWan Fariza Azima Che Azmane19e0069f@siswa.umk.edu.my<p style="text-align: justify;">The rapid growth of e-commerce in Nigeria has intensified competition among online retailers, making customer satisfaction and retention increasingly critical for platform sustainability. Despite the expanding digital marketplace, many Nigerian e-commerce platforms continue to face challenges related to information quality and customer engagement, which can lead to dissatisfaction and undermine characterised by infrastructural constraints and evolving digital trust, understanding how content usefulness influences post-purchase behaviour is therefore critical. Grounded in the Delone & Mclean’s Information System Success model (D&M IS Success Model) this study examines the effect of content usefulness on customer satisfaction and the subsequent effect of satisfaction on revisit intention. The study posits that useful, relevant, and decision-supportive information enhances satisfaction, which in turn strengthens revisit intention. Survey data were obtained from 348 active customers of leading Nigerian e-commerce platforms and examined using Partial Least Squares Structural Equation Modelling (PLS-SEM). The findings reveal that content usefulness significantly enhances satisfaction, which drives and mediates revisit intention. Theoretically, the study validate the D&M IS framework within Nigeria’s underexamined e-commerce environment. From a managerial perspective, the findings highlight the strategic importance of delivering accurate, relevant, and helpful content to enhance user satisfaction and encourage repeat patronage in Nigeria’s rapidly evolving digital marketplace.</p>2026-03-31T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/7188SPIRITUALITY AS A FOUNDATION FOR SME RESILIENCE IN THE CONSTRUCTION SECTOR: EVIDENCE FROM MALAYSIAN OGSE SMES2026-03-17T15:40:53+08:00Rus Sumariyanti Surinsumariyanti.surin@newinti.edu.myMusmuliadi Kamarudingmusmuliadi@uitm.edu.myAbang Mohd Razif Abang Muisamrazif@ums.edu.my<p style="text-align: justify;">Small and medium-sized enterprises (SMEs) operating in project-based industries such as the construction sector and the oil and gas services and equipment (OGSE) sector often face market instability, uncertain operating environments, and limited resources. This affects the resilience of the company and forces it to modify its structure, strategy, and operational practices to survive in the market. Past studies are seen to pay less attention to ethical and value factors and spirituality as factors of organizational resilience when facing a crisis. Therefore, this study aims to explore the aspect of spirituality as a source of resilience among Malaysian OGSE SMEs and examine how it can be applied in the construction sector. Guided by a qualitative research approach, semi-structured interviews were conducted with seven SME leaders who met clear criteria, including a minimum of ten years of business experience and compliance with PETRONAS licensing requirements. The thematic analysis revealed that there are three interconnected spiritual values, namely the charity, religion, and honesty, as practices, which are significant to organizational resilience. These values should be incorporated in the leadership practices, workplace culture, and crisis management practices. Their philanthropic engagements, particularly the zakat and social engagement fostered social affiliations, and sparked off organizational legitimacy. In the meantime, the religious practices provided mental relaxation, moral support and solidarity during uncertain periods and the concept of honesty was defined as the source of trust, transparency and sustenance of long-term relations with stakeholders. In general, this paper can be related to the literature on resilience because it shows that spirituality is a practical and value-based approach that enhances organisational stability and stakeholder trust, which has provided construction SMEs with a culturally based avenue through which they can improve resilience in unstable and risky contexts.</p> <p style="text-align: justify;"> </p>2026-03-17T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/7311DIVIDEND PERFORMANCE OF DAIRY COMPANIES OVER 2015 TO 20242026-03-31T18:25:08+08:00Ani Asmaa Aslianiasmaa@uitm.edu.myNur Azwani Mohamad Azminnurazwani@uitm.edu.myNurul Badzlin Azharbadzlinworks@gmail.comSiti Nur Aisyah Mazlanaisyahmazlan28@gmail.comWan Nur Maizalieza Wan Mustafamaizalieza5152@gmail.com<p style="text-align: justify;">This research focuses on the factors that influence the dividend performance of dairy companies which are affected by increasing production cost, economic instability and post-COVID-19 conditions that impact the ability of companies to pay stable dividends. The aims of this research are to investigate the relationship between firm-specific financial variable and dividend policy for Malaysian and global dairy firm from 2015 to 2024. A quantitative method is used in this research and secondary sources in the panel data regression analysis to test the impact of profitability, firm size and leverage on the dividend payout ratio. The findings indicate that profitability and firm size are positively associated with dividend payments whereas leverage is negatively associated with dividend payments which means that companies with high leverage are likely to retain their earning instead of paying dividends. In conclusion, the findings of the study emphasize the significance of financial variable in determining the dividend policy in the dairy sector and help investors, manager and policymaker understand the importance of financial variables in assessing in the performance of companies and the stability of dividends in the dairy sector.</p> <p style="text-align: justify;"> </p>2026-03-31T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/7409THE MODERATING ROLE OF COLLABORATION IN THE RELATIONSHIP BETWEEN CULTURAL DIVERSITY AND PROJECT PERFORMANCE IN DUBAI ELECTRICITY AND WATER AUTHORITY (DEWA)2026-04-09T16:31:05+08:00Mohammed Ahmed Abdulla Al Jasmimaaljasmi33@gmail.comRaja Nazimrajanazim@fpe.upsi.edu.myRoszi Naszariah Nasni Naseriroszinaseri@uitm.edu.myRina Rachmawatirinarchmawati@mail.unnes.ac.id<p style="text-align: justify;">This study examines the moderating role of collaboration in the relationship between cultural diversity and project performance in the Dubai Electricity and Water Authority (DEWA). Grounded in Social Identity Theory and Information/Decision-Making Theory, the study investigates two key questions: whether cultural diversity influences project performance and whether collaboration conditions this relationship. A systematic literature review was conducted to identify empirical studies (quantitative, qualitative, and mixed-methods) published between 2019 and 2025 across major databases, including Scopus, Web of Science, IEEE Xplore, and PsycINFO. The selected studies were evaluated using quality appraisal procedures and synthesized through thematic analysis. Findings indicated the absence of a consistent direct effect of cultural diversity on project performance. Instead, cultural diversity produced informational advantages, enhancing creativity and problem-solving, while also introducing social risks such as in-group bias and interpersonal conflict. Collaboration, operationalized through trust, psychological safety, inclusive leadership, and information elaboration. High-collaboration climates transformed diversity into performance gains, whereas low-collaboration environments amplified identity-based tensions and weakened outcomes. The study proposes a process model that positions collaboration as the key mechanism through which cultural diversity contributes to project success in complex utility organizations.</p>2026-03-31T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/6962ANALYZING THE IMPACT OF CRUDE PALM OIL PRICES ON STOCK MARKET RETURNS IN MALAYSIA2026-02-23T16:23:43+08:00Nurul Raudhah Norramadan2025496592@student.uitm.edu.mySuhana Mohamedsuhan291@uitm.edu.my<p style="text-align: justify;">Crude palm oil (CPO) is a very important part of the Malaysian economy especially its role in export income, employment, and performance of capital market. The price changes in CPOs, as one of the major manufacturers of palm oil in the world, are significant to companies traded in Bursa Malaysia and stock market movements in general. This paper will review the correlation between stock market performance in Malaysia and the movement of crude palm oil prices between 2014-2024 based on a discussion-based approach. The paper, through a synthesis of the recent empirical and conceptual research, identifies the major transmission channels that link the changes in the CPO price to the stock market performance of the company in terms of profitability, macroeconomic factors, global market dynamics, and investor behaviour. The research adds to the body of knowledge by offering a comprehensive conceptual model that integrates some of the recent world occurrences like recovery in the aftermath of the pandemic and the volatility in commodity prices. The results can be of great help to the investors, as well as policy- makers and players in the market of emerging economies that rely heavily on commodities.</p>2026-03-01T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/7276DETERMINANTS OF ORGANIC FOOD CONSUMPTION AMONG YOUNG ADULTS IN MALAYSIA: A CONCEPTUAL PAPER2026-03-30T16:47:51+08:00Tuan Nor Zahrina Tuan Shahidil Akmazahrina.akma6@gmail.comNurul Hafizah Mohd Yasinhafizah.my@umk.edu.myAhmad Faezi Ab Rashidfaezi.ar@umk.edu.my<p style="text-align: justify;">Organic food consumption among young adults has attracted increasing scholarly and practical attention due to growing concerns over health, food safety, and environmental sustainability. However, existing empirical findings remain fragmented, with limited integration of psychological, social, and control-related determinants, particularly within emerging economies such as Malaysia. This limitation restricts a comprehensive understanding of the factors shaping organic food consumption behaviour among young consumers. Grounded in the Theory of Planned Behaviour (TPB), this conceptual paper proposes an extended framework that integrates attitude, subjective norms, and perceived behavioural control with additional constructs, namely health consciousness and environmental concern. By incorporating these contemporary sustainability-driven factors, the study advances TPB beyond its traditional scope to better reflect evolving consumer priorities. The proposed framework offers a more holistic explanation of organic food consumption by capturing the interplay between individual evaluations, social influences, and perceived constraints within the Malaysian context. This study contributes theoretically by extending TPB in an emerging economy setting and practically by providing insights for policymakers and marketers to design targeted interventions that promote sustainable and health-oriented consumption among young adults.</p> <p> </p>2026-03-30T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/7330FACTORS INFLUENCING THE INTENTION TO USE E-WALLET AMONG STUDENTS AT UITM PUNCAK ALAM2026-03-31T22:56:10+08:00Nur Haziqah Izzati Omar2022274354@student.uitm.edu.myMaliza Delima Kamarul Zamanmalizadelima@uitm.edu.my<p style="text-align: justify;">The study examined several factors that influence the use of e-wallet at UiTM Puncak Alam. Nowadays, many university students prefer using digital payment methods instead of cash, especially for daily spending such as food and transportation. Therefore, it is important to understand what actually encourages students to use e-wallet. A better understanding of these factors can help increase the use of e-wallets among students. This research used the Technology Acceptance Model (TAM) as the main theoretical framework. Besides that, several additional variables were included to better match the current e-wallet situation. These variables include perceived ease of use, perceived usefulness, social influence, perceived risk, facilitating conditions, rewards, perceived security and attitude. These factors are commonly related to how students make decisions when using technology-based payment systems. Data were collected from 160 students at UiTM Puncak Alam through questionnaires. The data was analysed with IBM SPSS Version 26 software. The analyses ran were reliability, correlation and multiple regression as well as demographic and frequencies tests. Findings indicated that three (3) were the strongest factors that influence the intention to use e-wallet among the chosen population. The significant factors were facilitating conditions, perceived usefulness and rewards. This strongly suggest that these factors encourage students to have the intention to use e-wallet as the system were said to be easy, simple, attractive and beneficial among students.</p>2026-03-31T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/7086COMPLIANCE CHALLENGES OF SMES: KEY AREAS OF DIFFICULTIES IN SALES AND SERVICE TAX 2.02026-03-07T11:10:11+08:00Zainol Bidinb.zainol@uum.edu.myHijattulah Abdul-Jabbarhijat@uum.edu.mySaliza Abdul Azizsaliza@uum.edu.my<p style="text-align: justify;">The implementation of Sales and Service Tax 2.0 (SST 2.0) in Malaysia has posed various compliance challenges for Small and Medium Enterprises (SMEs). This study aims to investigate the specific areas of difficulty faced by SMEs in adhering to SST 2.0 requirements. The target population comprised SMEs operating in Malaysia, with a final sample of 127 respondents selected through a questionnaire survey. Descriptive analysis was employed to identify key problem areas. The findings reveal that the most significant challenge for SMEs is the need to upgrade their computerization systems (mean = 3.94, SD = 0.784), highlighting technological limitations that hinder efficient SST compliance. Additionally, the need to enhance accounting systems (mean = 3.91) and the increased burden of documentation for record-keeping (mean = 3.78) further demonstrate that administrative and system-related constraints are major obstacles. Knowledge gaps, including a lack of SST understanding (mean = 3.83) and limited familiarity with SST legislation (mean = 3.56), compound these operational challenges. Other difficulties include uncertainty over the HS Code for taxable goods and services and the risk of double taxation within supply chains. These findings underscore the need for policymakers and tax authorities to address these challenges through targeted support. Recommended measures include providing clear guidelines, simplifying procedures, enhancing outreach and training, and offering incentives to help SMEs upgrade their technological and accounting systems. Such efforts are essential to improve SST 2.0 compliance rates among SMEs and to ensure the efficiency and sustainability of Malaysia’s tax system.</p> <p style="text-align: justify;"> </p>2026-03-05T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/7309KNOWING THE RISKS BUT CONTINUING ANYWAY? EXPLAINING SUSTAINED BUY NOW, PAY LATER USAGE AMONG GENERATION Y AND Z2026-03-31T17:57:01+08:00Wan Rasyidah Wan Nawangwrasyidah@usim.edu.mySyakirah Jasazamisyakirahjasazami@raudah.usim.edu.myIntan Fatimah Anwarintan.anwar@usim.edu.mySiti Nurulhuda Nordinnurulhuda@usim.edu.my<p style="text-align: justify;">Buy Now, Pay Later (BNPL) services have significantly reshaped payment behaviour among digitally engaged Generation Y and Generation Z consumers. Despite their rapid adoption, limited research has examined the behavioural, technological, and financial factors influencing consumers’ continuance intention to use BNPL services. This study investigates the influence of perceived ease of use, perceived usefulness, social influence, financial literacy, attitude, and trust on continuance intention to use BNPL services, with attitude and trust examined as mediating variables. This quantitative study used a structured online survey distributed to respondents chosen via convenience sampling. A total of 219 valid responses were received from the Generation Y and Generation Z respondents. The data were then analysed using Partial Least Square Structural Equation Modelling (PLS-SEM) to determine the direct and indirect relationships. Perceived ease of use and perceived usefulness were found to significantly improve trust, which subsequently drives continuance intention. Financial literacy and social influence also showed a significant effect in strengthening attitudes toward BNPL services, which in turn significantly influence continuance intention. Trust and attitude were also found to significantly mediate the relationships between the antecedent variables and continuance intention. Based on the findings, continuance intention toward BNPL services is driven by both cognitive and relational factors, indicating the need to improve users’ financial capability, technological perceptions, positive attitudes, and trust to maintain their engagement over the long run.</p>2026-03-31T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)https://gaexcellence.com/aijbes/article/view/7406DIGITAL MARKETING SKILLS FOR SUSTAINABLE LIVELIHOODS: A CASE STUDY OF ASNAF ENTREPRENEURS2026-04-09T11:21:24+08:00Farahana Mohd Nazrifarahana.nazri@live.iium.edu.myFatin Husna Shuibfatinhusnasuib@iium.edu.myAmirah Ahmad Sukiamirahahmadsuki@iium.edu.my<p style="text-align: justify;">This study explores the digital marketing skills required to support sustainable livelihoods among Asnaf entrepreneurs in Selangor, Malaysia. As digital platforms increasingly influence small business operations, Asnaf entrepreneurs are encouraged to adopt digital marketing practices to enhance income stability, market reach, and business resilience. However, there remains limited empirical understanding of the specific digital marketing skills needed by this group based on their lived business experiences and challenges. Employing a qualitative case study approach, this study collected data through semi-structured interviews with selected Asnaf entrepreneurs who actively use digital platforms such as social media, messaging applications, and online marketplaces in managing their businesses. The data was analyzed using thematic analysis to identify key skill areas, challenges, and sustainability outcomes. The findings indicate that Asnaf entrepreneurs require essential digital marketing skills, including content creation, ethical online communication, customer engagement, platform management, and basic performance monitoring, to support business continuity and long-term income generation. However, the effective application of these skills is constrained by limited digital literacy, lack of strategic planning capabilities, time constraints, and restricted access to resources. The study concludes that strengthening digital marketing skills is critical for enhancing the sustainable livelihoods of Asnaf entrepreneurs and promoting their long-term economic participation. The findings offer practical insights for entrepreneurship support agencies, policymakers, and training providers in designing targeted digital marketing interventions that align with the needs of Asnaf entrepreneurs and contribute to sustainable development objectives.</p>2026-03-31T00:00:00+08:00Copyright (c) 2026 ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)