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

FACTOR INFLUENCING OPERATIONAL EFFICIENCY AND ITS IMPACT ON CUSTOMER SATISFACTION: A CASE STUDY OF AMY ROSLI GARAGE

2025-12-08T14:39:03+08:00

This study investigates the impact of operational efficiency on customer satisfaction at Amy Rosli Garage, a small automotive repair shop located in Perak, Malaysia. The research identified critical challenges, including a shortage of skilled labour, limited availability of spare parts, and limited access to modern diagnostic tools. A quantitative approach was employed, utilising a structured survey that targeted customers, focusing on service quality, timeliness, and overall customer perception. Findings revealed that operational inefficiency has a direct negative impact on customer satisfaction, which in turn affects business performance. Practical recommendations include workforce training, supplier partnerships, and investment in advanced diagnostic equipment to improve service quality and competitiveness. This study contributes to the understanding of how operational factors influence customer satisfaction in small and medium-sized automotive enterprises.

WHAT LEADS TO ONLINE FINANCIAL FRAUD VICTIMIZATION AMONG CONSUMERS: AN EMPIRICAL ANALYSIS

2025-12-23T16:23:21+08:00

The widespread adoption of digital technologies has enhanced modern life but simultaneously fuelled a surge in online financial fraud, generating severe socio-economic repercussions. Fraud, defined as intentional deception for personal gain, now represents a global phenomenon that undermines trust in financial systems. In Malaysia, the National Scam Response Centre (NSRC) documented 33,234 scam cases in 2023 with losses amounting to RM1.34 billion. By 2024, reported cases increased to 35,368, resulting in losses of RM1.58 billion, while in the first quarter of 2025 alone, consumers lost RM573.7 million to various online scams. This study investigates the underlying factors leading to fraud victimization among Malaysian consumers. Employing a quantitative survey with 267 respondents analysed through SPSS, the research identifies four primary predictors: poor knowledge, low self-control, financial pressure, and bad/ risky routine activities. Findings provide valuable insights for policymakers and financial institutions in designing targeted interventions to reduce victimization and strengthen consumer resilience.

TECHNOLOGY-MEDIATED INSTRUCTION IN TRAINING TRANSFER: A SYSTEMATIC REVIEW

2025-11-20T10:43:02+08:00

The transfer of training remains a critical challenge in achieving effective learning outcomes, particularly within technology-mediated environments. While extensive research has examined trainee characteristics, training design, and work environment as key factors of training transfer, the mediating role of Technology-Mediated Instruction (TMI) has received comparatively limited attention. This systematic literature review (SLR) seeks to examine and consolidate existing research on the mediating influence of TMI in enhancing training transfer outcomes. To address this research gap, the review adheres to the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines, ensuring a methodologically sound and transparent approach. A thorough search was conducted in two prominent academic databases, Scopus and Web of Science (WoS), resulting in the identification of 28 primary studies that met the inclusion criteria. The analysis of these studies led to the emergence of three key thematic areas: (1) Innovative Pedagogies and Learning Transfer, highlighting the role of learner-centred and active learning approaches in promoting transfer; (2) Artificial Intelligence, Digital Technologies, and Instructional Tools, focusing on how emerging technologies and digital platforms facilitate engagement and retention; and (3) Teacher Development, Competencies, and Educational Contexts, emphasising the importance of trainer skills and contextual factors in maximising the effectiveness of technology-mediated delivery. The findings suggest that TMI serves as a critical enabler, connecting instructional strategies, digital tools, and human competencies to training transfer outcomes. This review contributes to advancing the theoretical understanding of TMI as a mediator and offers practical insights for designing more effective digital training interventions. The study concludes by highlighting future research directions, including the need for empirical validation of TMI's mediating effects across different organisational and cultural contexts.

THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON COMPANY BRAND REPUTATION AND PERFORMANCE: A BIBLIOMETRIC ANALYSIS

2025-12-23T11:04:05+08:00

This study investigates the intellectual landscape and research trends on the impact of Corporate Social Responsibility (CSR) on company brand reputation and performance, a topic of growing importance in both academic and corporate domains. Despite increasing global attention on CSR practices, there remains a limited consolidated understanding of how CSR influences brand equity and firm performance across diverse sectors and regions. To address this gap, we conducted a comprehensive bibliometric analysis using 933 peer-reviewed journal articles retrieved from the Scopus database through advanced search techniques, focusing on the keywords: “corporate social responsibility,” “brand reputation,” and “performance.” The data, spanning from 2001 to 2025, were first processed using Scopus Analyzer to generate descriptive statistics and trend visualizations. Next, Open Refine was employed to clean and harmonize keyword inconsistencies, ensuring dataset accuracy and coherence. To map the conceptual structure and collaborative networks, VOS viewer was used for co-occurrence, co-authorship, and country collaboration analyses. The results identified five major thematic clusters, with “corporate social responsibility,” “sustainability,” and “corporate reputation” as dominant keywords. The United States, China, and the United Kingdom emerged as the most prolific contributors, while the publication trend revealed a significant rise in output post-2015. Co-authorship mapping highlighted increasing international collaboration, especially among developed and emerging economies. The findings contribute to the scholarly understanding of CSR’s strategic role in enhancing organizational outcomes and offer direction for future research by identifying influential themes, authors, and geographic hubs. This study not only provides a comprehensive overview of existing literature but also serves as a valuable reference for academics and practitioners aiming to align CSR with branding and performance objectives.

EXPLORING THE RELATIONSHIP BETWEEN BOARD AND SHARIAH GOVERNANCE QUALITY AND COSMETIC ACCOUNTING DURING COVID-19: A CONCEPTUAL STUDY OF MALAYSIAN FINANCIAL INSTITUTIONS

2026-01-08T13:46:45+08:00

The COVID-19 pandemic has intensified financial pressures on banking institutions, raising concerns about the integrity of financial reporting practices. This conceptual study explores the relationship between board governance and Shariah governance quality and the prevalence of cosmetic accounting practices among Malaysian financial institutions during the COVID-19 crisis. Anchored in Bank Governance Theory, the study examines how the structure, independence, and effectiveness of both conventional boards and Shariah supervisory boards influence the tendency to engage in cosmetic accounting as a response to external shocks. Malaysia's dual banking system provides a unique context to assess how governance mechanisms within Islamic financial institutions interact with crisis-related incentives to present an enhanced but potentially misleading financial image. The study also considers how the pressures and disruptions caused by the pandemic may have altered the governance-accounting dynamic. By developing this conceptual model, the study aims to contribute to the broader discourse on governance and ethical financial reporting, offering insights for policymakers, regulators, and practitioners seeking to strengthen corporate governance standards in the post-pandemic financial landscape.

THE INFLUENCE OF SOCIAL MEDIA MARKETING ACTIVITY (SMMA) ON CUSTOMERS` HOTEL BOOKING INTENTION IN MALAYSIA: THE MEDIATING EFFECT OF BRAND IMAGE

2025-12-08T14:26:35+08:00

Social media significantly impacts tourism and hospitality by changing how travelers search for and engage with travel information, especially for hotel bookings. Despite these changes in consumer behavior, the effect of social media on hotel decision-making still need to be explored. This study examines how social media marketing activities (SMMAs) affect customers' hotel booking intentions, focusing on factors like electronic word of mouth, entertainment, interaction, and trendiness. The study also looks at the role of brand image in this process. Guided by the Theory of Stimulus-Organism-Response (SOR), the study collects data through a survey questionnaire from 390 social media users in Malaysia and applies quantitative analysis with SPSS and SmartPLS 4. Findings indicate that trendiness in social media marketing has a significant influence on booking intentions, whereas factors such as word of mouth, entertainment, and interaction show no significant effect. Brand image also plays a key mediating role. These insights benefit hoteliers by highlighting effective areas for social media investment, offering guidance for more targeted and innovative marketing. Future research may further explore factors like interactivity, informativeness, and personalization to enhance social media marketing strategies.

FRAMING INNOCENCE AND CONTROVERSY: A CRITICAL DISCOURSE ANALYSIS OF BALENCIAGA’S 2022 ADVERTISING CAMPAIGN EXPLOITING CHILDREN

2025-12-23T15:36:32+08:00

This study examines the 2022 Balenciaga holiday advertising campaign as a significant illustration of how luxury fashion intentionally utilizes controversy, child imagery, and sexualized aesthetics to garner attention and bolster cultural capital. The research utilizes Critical Discourse Analysis (CDA), grounded in Fairclough’s three-dimensional model and Kress and van Leeuwen’s visual grammar, to analyze a corpus comprising official campaign visuals, corporate statements, news reports, and social media comments. Textual research illustrates how multimodal configurations aestheticize references to bondage culture and judicial discourse while preserving a facade of juvenile innocence. An examination of discursive practices indicates that Balenciaga's framing strategies—particularly via vague apologies and blame-shifting language—function to diminish accountability. Social practice analysis situates the conflict within broad paradigms of neoliberal consumerism, shock marketing, and moral panic. Studies show that public outrage not only opposes the campaign but also unintentionally makes it more well-known, turning moral outrage into digital capital. The paper asserts that the Balenciaga incident illustrates the dynamics of power, representation, and accountability in modern advertising, where transgression functions as a profitable rhetorical tactic. This paper contributes to the discourse on child representation and corporate ethics in high-fashion branding by synthesizing Critical Discourse Analysis with visual semiotics, ultimately promoting the necessity for more stringent ethical review procedures and enhanced critical media literacy to empower audiences to identify and challenge detrimental ideological frameworks.

HUMAN CAPITAL AND LEADERSHIP AS DRIVERS OF COOPERATIVE PERFORMANCE: A CONCEPTUAL

2025-12-08T15:45:48+08:00

This conceptual paper develops a cross-context framework explaining how human capital influences cooperative performance, with leadership acting as a moderating factor across diverse cooperative environments. Anchored in the Human Capital Theory (HCT) and the Resource-Based View (RBV) theory, the paper conceptualises knowledge, skills, and experience as strategic resources that enhance cooperatives' financial, social, and governance outcomes. Drawing on evidence from Malaysia and comparative insights from Vietnam, Ethiopia, and other international settings, the model proposes that leadership, particularly transformational, participative, and servant styles, serves as a dynamic capability that activates and aligns human capital for sustainable performance. The framework advances theoretical understanding by positioning leadership as an orchestration mechanism within RBV, transforming HC into sustained cooperative advantage. Practically, it guides policymakers and cooperative boards to strengthen leadership development, digital readiness, and knowledge-sharing ecosystems. Socially, it underscores cooperatives' role in promoting inclusive growth, community resilience, and sustainable livelihoods, aligning with global Sustainable Development Goals (SDGs).

KEPERCAYAAN TERHADAP E-WALLET DALAM KALANGAN PELAJAR INSTITUSI PENGAJIAN TINGGI DI MALAYSIA

2025-12-27T14:58:19+08:00

Perbincangan dalam penulisan ini akan memberikan tumpuan khusus kepada hubungan antara kebolehgunaan, kemudahan penggunaan dengan kepercayaan terhadap sistem e-wallet dan niat untuk menggunakan e-wallet sebagai kaedah pembayaran utama berdasarkan kerangka Model Penerimaan Teknologi (TAM). Walaupun penggunaan e-wallet telah meningkat dengan ketara sejajar dengan pertumbuhan ekonomi digital dan pelaksanaan pelbagai inisiatif kerajaan bagi menggalakkan transaksi tanpa tunai, tahap penerimaan masih berbeza dalam kalangan belia. Kajian ini adalah berbentuk kuantitatif, di mana soal selidik Google Form telah diedarkan kepada responden melalui platform media sosial. Saiz sampel terdiri daripada 304 orang pelajar dari pelbagai universiti awam dan swasta di Malaysia. Data yang dikumpulkan dianalisis menggunakan perisian SPSS, melibatkan statistik deskriptif dan analisis korelasi. Hasil kajian menunjukkan bahawa terdapat hubungan positif yang kuat dan signifikan antara kebolehgunaan, kemudahan penggunaan dan kepercayaan dengan niat untuk menggunakan e-wallet sebagai kaedah pembayaran utama. Kesimpulannya, kajian ini menonjolkan potensi positif penggunaan e-wallet sebagai kaedah pembayaran utama dalam kalangan pelajar institusi pengajian tinggi di Malaysia. Kajian ini menawarkan pandangan yang bernilai kepada pembuat dasar, penyedia perkhidmatan e-wallet bagi menambah baik aspek dan merangka strategi bersasar bagi menyokong pembangunan pembayaran digital sepenuhnya di Malaysia.

The discussion in this paper will focus specifically on the relationship between usability, ease of use with trust in e-wallet systems and intention to use e-wallets as a primary payment method based on the Technology Acceptance Model (TAM) framework. Although the use of e-wallets has increased significantly in line with the growth of the digital economy and the implementation of various government initiatives to promote cashless transactions, the level of acceptance still varies among youth. This study is quantitative in nature, where a Google Form questionnaire was distributed to respondents via social media platforms. The sample size consisted of 304 students from various public and private universities in Malaysia. The data collected was analyzed using SPSS software, involving descriptive statistics and correlation analysis. The results of the study showed that there was a strong and significant positive relationship between usability, ease of use and trust with the intention to use e-wallets as a primary payment method. In conclusion, this study highlights the positive potential of using e-wallets as a primary payment method among students in higher education institutions in Malaysia. This study offers valuable insights to policy makers, e-wallet service providers to improve aspects and formulate targeted strategies to support the development of fully digital payments in Malaysia.

THE RELATIONSHIP OF TAX LITERACY, TAX KNOWLEDGE, AND TAX SOCIALIZATION IN CULTIVATING TAX AWARENESS AMONG HIGHER EDUCATION STUDENTS IN MALAYSIA

2025-12-01T14:46:51+08:00

Maintaining Malaysia's national income and promoting public development depend heavily on tax compliance. Students in higher education are a significant future taxpayer demographic, and their long-term compliance behaviour is critically influenced by their tax awareness. This study determine using survey on how tax awareness among university students is influenced by tax literacy, tax knowledge, and tax socialization. This study incorporates the cognitive, attitudinal, and social aspects of behaviour by drawing on three theories such as Experiential Learning Theory (ELT), the Theory of Planned Behaviour (TPB), and Social Learning Theory (SLT). The findings are anticipated will help educators, curriculum designers and policymaker to create focused interventions to increase voluntary tax compliance at the young ages.

DIGITAL TRANSFORMATION AND CULTURAL RESILIENCE IN KELANTAN’S TRADITIONAL MARKETS

2025-12-23T15:18:58+08:00

This paper explores the transformation of pasar tradisional (traditional markets) in Kelantan as traders increasingly adopt digital tools while sustaining their presence in physical marketplaces. Drawing on an anthropological perspective, the study examines how vendors integrate online banking, social media platforms, and e-commerce practices into daily business routines, yet continue to uphold the cultural and social value of face-to-face interactions. Rather than being replaced, the traditional market is reshaped by digital technologies, which expand customer networks, enhance financial management, and redefine entrepreneurial practices. Findings suggest that Kelantan’s pasar tradisional function as hybrid spaces where tradition and modernity coexist. Digital adoption does not undermine their cultural role but reinforces resilience by allowing traders to adapt to shifting consumer preferences and competitive pressures. These hybrid practices demonstrate how local communities negotiate continuity and change, ensuring that the market remains not only an economic arena but also a vital cultural and communal institution. This research offers insights into the adaptive strategies of small-scale traders in the digital era by placing Kelantan’s markets within wider discussions of digitalisation and cultural resilience. It highlights how local entrepreneurship reflects both innovation and heritage, offering implications for design, education, and policy on sustaining community-based economies in times of technological transition.

INTEGRATING TWO THEORIES TO ANALYZE FRUIT PURCHASING INTENTIONS: A CONCEPTUAL STUDY

2025-12-08T15:16:50+08:00

Encouraging fruit purchases by consumers aims to tackle public health concerns while simultaneously enhancing the fruit industry in Indonesia. This research seeks to provide a framework based on a literature review to clarify the factors influencing customers' intention to purchase fruits. A thorough literature study on fruit purchase intention was performed to establish a conceptual framework grounded in the Theory of Planned Behavior and the Theory of Consumption Values. The conceptual model will aid practitioners in understanding the influence of consumer consumption values and attitudinal variables on improving purchase intention.

ACCESSING SOCIAL ENTREPRENEURIAL RESOURCES: EVIDENCE FROM TERENGGANU, MALAYSIA

2025-12-23T16:56:30+08:00

In this study, an instrument to measure entrepreneurial resources was examined to analyse the social entrepreneurship readiness of youth entrepreneurs in Terengganu. This study thus obtained seventeen items related to entrepreneurial resources from previous studies and different industries, and these were revised according to the social entrepreneurship readiness industry. Experts validated the items, and a pilot study was then conducted with 100 randomly selected youth entrepreneurs in Terengganu who registered with the Companies Commission of Malaysia SSM as participants for this study. Three dimensions (Financial Resources, Government Support, and Human Capital) were established by Exploratory Factor Analysis (EFA), and internal reliability was confirmed for each dimension. In addition to providing empirical evidence, this study contributes methodologically by developing and validating a new instrument that can be used in assessing entrepreneurial resources in the social entrepreneurship domain. This instrument not only strengthens the understanding of entrepreneurial resources as a construct but also offers a practical tool for policymakers, educators, and researchers to assess youth readiness in driving social entrepreneurship initiatives in Malaysia and beyond.

THE ROLE OF LIVE STREAMING ELEMENTS IN INFLUENCING CONSUMER PURCHASE BEHAVIOR: A SYSTEMATIC LITERATURE REVIEW OF THE FITNESS PRODUCT MARKET

2025-11-23T09:13:23+08:00

The rise of live streaming has redefined digital marketing, particularly in the fitness industry, where real-time interactions between influencers and consumers shape purchasing decisions. This systematic literature review (SLR) explores how elements within live streaming, specifically streamer characteristics, fitness product properties, and the streaming environment, influence consumer perceptions of trust, perceived value, and ultimately, purchase behaviour. Conducted through a comprehensive search of academic databases, this review includes 50 studies published between 2015 and 2024. The review synthesizes findings to offer insights into how streamer credibility, product quality, and interactivity drive consumer engagement. This study provides a cohesive understanding of the mechanisms at play in live streaming and offers recommendations for future research to deepen our understanding of digital consumer behaviour in this context.

ECONOMIC GROWTH AND FDI EQUITY-DEBT COMPOSITION: A BIBLIOMETRIC INSIGHT

2025-12-23T12:01:20+08:00

Foreign direct investment (FDI) is a vital driver of economic growth, but most research only looks at total inflows, ignoring the split between equity and debt. This gap is important because equity and debt react differently to macroeconomic conditions and have different impacts on financial stability and long-term growth. This study uses a bibliometric analysis to examine research on economic growth and FDI equity–debt composition. Using Scopus data (2020–2025) with 1,110 articles, the dataset was cleaned with OpenRefine, analyzed with Scopus Analyzer, and visualized in VOSviewer. Results show a consistent rise in publications, with China, India, Vietnam, Malaysia, and Pakistan as major contributors. Highly cited works focus on sustainability, renewable energy, and green innovation, while the equity–debt aspect remains less explored. Overall, this study maps global research trends, identifies influential contributors, and underscores the need for more in-depth analysis of FDI composition to better understand its role in fostering sustainable economic growth.

THE ROLE OF COMMUNICATION SKILLS IN FOSTERING RELATIONSHIPS AND COMPETITIVENESS AMONG MALAY ENTREPRENEURS IN WHOLESALE SMES: A QUALITATIVE CASE STUDY

2025-12-08T14:52:41+08:00

Small and medium enterprises (SMEs) are the backbone of Malaysia's economy, yet many remain vulnerable to competitive pressures, supply chain disruptions, and evolving market demands. While research often emphasises financial and technological competencies, less attention has been given to interpersonal skills, particularly communication, as a driver of entrepreneurial resilience and success. This study explores how Malay entrepreneurs in Terengganu's wholesale SME sector employ communication strategies to sustain competitiveness in a culturally embedded context. Using a qualitative multiple case study design, six entrepreneurs were purposively selected and interviewed through semi-structured protocols. Data were analysed thematically with the aid of Atlas.ti software, ensuring rigour through Lincoln and Guba's (1985) trustworthiness criteria. The findings reveal six core communication strategies: structured clarity, directness, empathetic listening, balanced approaches, diplomatic negotiation, and cultural bonding. These strategies were not only functional but also culturally embedded, shaped by local dialect use, Islamic values, and Malay social norms of respect and humility. The study contributes to entrepreneurial competence literature by demonstrating that communication is both a relational and strategic skill enriched by cultural dimensions. Practical implications suggest that entrepreneurs should consciously refine communication as a competency, while policy implications highlight the need for agencies such as SME Corp Malaysia, MARA, and MEDAC to incorporate communication training into SME development programs. The study extends Emotional Intelligence and Leadership theories by situating communication within cultural frameworks, offering new insights for entrepreneurship in emerging economies.

A REVIEW OF CONSUMER PAYMENT BEHAVIOUR ON DIGITAL PLATFORM: A PRISMA METHOD

2025-12-23T16:31:08+08:00

Rising in smartphone usage and improved internet access have fuelled the global expansion of digital payment systems. This paper examines how consumer make payments in the dynamic fintech industry while providing a methodical summary of important concepts, theoretical underpinnings, and publishing patterns. Using PRISMA guidelines, a systematic literature review (SLR) was carried out with an emphasis on empirical research on consumer payment behaviour. Excluded were studies from unrelated fields including blockchain, marketing, and health technology. Dominant theoretical frameworks, such as the Unified Theory of Acceptance and Use of Technology (UTAUT) and the Technology Acceptance Model (TAM), were discovered by classifying journals according to quartile rankings. Results show that past research has increased significantly since 2021, with a focus on youth and general consumers. With an emphasis on concepts including perceived ease of use, trust, financial literacy, and social influence, TAM and UTAUT were the models that were used the most. When trust-based models and innovation diffusion theory are combined, potential avenues for improving the robustness of current frameworks are revealed. This study emphasizes the need for more studies to examine underrepresented populations, such as older users and educators, and to evaluate regional differences in the uptake of digital payments. For academics, practitioners, and policymakers seeking to promote inclusive and efficient digital payment ecosystems, this study provides insightful information by charting the theoretical and demographic outlines of consumer payment behaviour research.

FORMULATION AND STABILITY TESTING OF NATURAL SUNSCREEN WITH DIFFERENT ESSENTIAL OILS AGAINST Escherichia coli (E. coli)

2025-11-20T10:49:11+08:00

The widespread use of synthetic sunscreen agents such as oxybenzone and avobenzone has raised significant environmental and health concerns, including coral reef bleaching and potential endocrine disruption. In response, this study aims to formulate a natural sunscreen incorporating essential oils with known antimicrobial properties, and to evaluate the antibacterial effectiveness of each formulation against Escherichia coli (E. coli). Three formulations were developed using tea tree oil (Melaleuca alternifolia), lavender oil (Lavandula angustifolia), and peppermint oil (Mentha piperita) at a concentration of 2% (w/w), with zinc oxide (20% w/w) serving as the physical UV blocker. All samples were tested using the agar well diffusion method, and the zones of inhibition were measured after 24 hours of incubation at 37°C to assess antibacterial activity. Preliminary findings suggest that tea tree oil exhibits the strongest inhibition zone against E. coli, while peppermint oil showed limited or negligible antibacterial effects. This study contributes to the growing body of research on natural cosmeceutical alternatives and supports the advancement of microbiologically stable, plant-based sunscreen formulation.

MAPPING THE INTERSECTION OF SUSTAINABILITY AND AFFORDABILITY IN HOUSING: A BIBLIOMETRIC REVIEW

2025-12-23T11:21:55+08:00

The intersection of sustainability and affordability in housing has become an increasingly critical area of research, driven by the dual challenges of rising urban housing demand and the global commitment to sustainable development. Despite the increase in studies on either sustainability or affordability, limited bibliometric evidence exists that systematically maps their overlap and research evolution. To address this gap, this study applies a bibliometric approach to examine global publication trends and knowledge structures in the field. Data were collected from the Scopus database using advanced searching with the keywords “sustainable housing,” “affordable housing,” “green building,” “low-cost housing,” “housing construction,” “housing sustainability,” and “housing affordability,” resulting in a final dataset of 973 publications. The dataset was refined and harmonized using OpenRefine to ensure consistency and accuracy. Statistical analysis and graphical trends were generated using the Scopus Analyzer, while VOSviewer software was employed to conduct keyword co-occurrence, citation, and co-authorship network visualizations. The analysis revealed a strong growth track in research output, with publications rising significantly after 2019, reflecting heightened global attention to the United Nations Sustainable Development Goals (UN SDGs), particularly SDG 11 on sustainable cities and communities. Country-level analysis identified the United States (US), the United Kingdom (UK), India, China, and Australia as leading contributors, while Malaysia and South Africa emerged as notable contributors from the Global South. The co-occurrence analysis highlighted five major clusters of research themes: energy efficiency and renewable technologies, construction materials and building performance, urban planning and policy frameworks, socio-economic equity and affordability, and decision-making tools for housing sustainability. This study concludes that while the field has achieved substantial growth and interdisciplinary breadth, gaps remain in integrating technical innovation with social equity and affordability concerns. The findings provide a comprehensive knowledge map to guide future research, policy, and practice in sustainable, affordable housing.

FACTORS INFLUENCING HUMAN CAPITAL DEVELOPMENT: EXPLORING THE ROLES OF BUSINESS PARTNERSHIP WITH THE NGOS AND PRIVATE SECTORS

2026-01-11T12:55:34+08:00

Human capital development (HCD) is vital to socio-economic development, as it equips individuals with the skills and competencies necessary for meaningful participation in the labor market. In the Philippines, a persistent mismatch between job requirements and available talent continues to contribute to unemployment and underemployment, reflecting structural gaps in education, skills training, and workforce readiness. While partnerships between non-government organizations (NGOs) and the private sector (PS) are widely promoted as mechanisms to address these gaps, existing studies remain largely descriptive and provide limited empirical evidence on which partnership factors most effectively drive HCD outcomes in developing-country contexts, particularly from both NGO and PS perspectives. To address this gap, this study examines the factors influencing the effectiveness of NGO–PS partnerships in promoting HCD in the Philippine setting. Using a mixed-methods approach grounded in an Exploratory Sequential Design, the research integrates quantitative data from semi-structured surveys conducted with 77 organizations—comprising NGOs and PS entities—with qualitative insights from key informant interviews. Regression and moderation analyses reveal that partnership effectiveness is positively associated with long-term sustainability and social and community impact. In contrast, talent acquisition and corporate social responsibility exhibit complex and non-linear dynamics, suggesting potential resource competition or misaligned organizational priorities. While diminishing returns are observed at higher levels of engagement, partnership maturity emerges as a strong predictor of successful HCD initiatives. The findings demonstrate that effective partnerships yield tangible benefits, including geographic expansion, diversification of financial resources, and strengthened organizational capacity. Businesses contribute as funders, technical experts, and policy advocates, while NGOs leverage grassroots networks to enhance community engagement and program delivery. Persistent challenges—such as communication gaps, short-term corporate commitments, and logistical constraints in remote areas—underscore the importance of institutionalizing partnerships and aligning initiatives with community needs. Overall, the study highlights the potential of strategic, well-aligned NGO–PS partnerships to strengthen employment outcomes and support inclusive, long-term socio-economic development in the Philippines.

THE CONCEPT OF RISK MANAGEMENT IN MICRO FINANCING FOR ASNĀF ENTREPRENEURS FROM AN ISLAMIC PERSPECTIVE

2025-12-08T14:34:39+08:00

The distribution of zakat funds through microcredit financing has emerged as an innovative strategy implemented by zakat institutions to empower the asnāf community. However, there are issues among scholars regarding tamlīk (ownership) and zakat in such arrangements. There is an opinion that zakat distribution should not require repayment due to concerns about the potential failure of the asnāf entrepreneur to repay the loan within the stipulated time period. This study aims to explore the risk management strategies for asnāf entrepreneur microfinancing from an Islamic perspective and analyze the application of Sharia compliant approaches to modern risk management practices. The research utilizes document analysis and content analysis to gather and interpret data. These findings contributes treasured insights into the improvement of more effective and equitable microcredit applications for the asnāf network, helping to empower asnāf entrepreneurs and alleviate poverty in a way consistent with Islamic values. This research hopes to strengthen the management and implementation of microcredit programs for asnāf entrepreneurs.

CHALLENGES AND STRATEGIES IN ENHANCING TAX COMPLIANCE AUDITING: A PHENOMENOLOGICAL STUDY OF TAX AUTHORITY AUDITORS

2025-12-23T15:52:39+08:00

Tax compliance auditing is essential to maintaining economic stability and promoting trust in tax systems. This study examines the challenges faced by tax authority auditors and identifies strategies to improve compliance practices. Using a qualitative phenomenological approach, data were collected through structured interviews with ten experienced auditors. The thematic analysis revealed three core themes: regulatory complexity, operational constraints and transparency issues. The results highlight the significant burden on auditors caused by rapidly evolving tax laws, high caseloads and inadequate cooperation from companies. Practical recommendations include structured training, simplified procedures guidelines and technological integration to improve audit efficiency. This study contributes to the growing discourse on tax compliance by providing actionable insights based on the experiences of selected tax auditors in Malaysia.

DIGITAL TECHNOLOGIES AND CIRCULAR ECONOMY: BIBLIOMETRIC EVIDENCE FROM INDUSTRY 4.0

2025-12-23T10:47:25+08:00

The accelerating convergence of Industry 4.0 (I4.0) digital technologies and circular-economy imperatives presents both a research opportunity and a coordination challenge. Although scholars increasingly examine how Artificial Intelligence (AI), Internet of Things (IoT), and other digital technologies act as enablers for resource-efficient business models and closed-loop systems, the literature remains scattered across disciplines, geographies, and methods. Here, this study seeks to fill that gap through a systematic bibliometric and network analysis of 689 Scopus-indexed records retrieved via an advanced Scopus query, cleaned and harmonized in OpenRefine. The data are profiled using Scopus Analyzer for descriptive statistics and visualized with VOSviewer to generate co-occurrence and co-authorship maps. Numerical findings reveal a concentrated production profile, with China leading with 251 documents, 6,406 citations, and a Total Link Strength (TLS) of 117, followed by the United Kingdom (UK) and the United States (US). Network analysis produced seven robust thematic clusters in the keyword co-occurrence map and nine stable country collaboration clusters, identifying core themes (technology enablers, circular business models, environmental performance) alongside policy and regional empirical strands. Collaboration topology is dominated by China, with the UK acting as a high-connectivity collaborator and several emergent regional hubs such as Malaysia and India. Collectively, these results synthesize the field’s intellectual structure, reveal under connected yet promising topic bridges related to digital finance and circular business models, and indicate priority areas for causal empirical research and cross-cluster collaboration. We conclude by recommending a targeted research area integrating causal identification, multi-level datasets, and reproducible materials to accelerate theory consolidation and evidence-based policy in the digitally enabled transition to Circular Economies (CEs).

THE INFLUENCE OF ENTREPRENEURIAL ORIENTATION, GOVERNMENT SUPPORT AND SOCIAL MEDIA ADOPTION ON THE PERFORMANCE OF SMES: A VOLATILE ENVIRONMENT PERSPECTIVE

2025-12-27T15:06:25+08:00

Small and Medium Enterprises (SMEs) have a notable impact on global economies, including Malaysia, by contributing substantially to the nation’s exports, income growth, and job creation. Their strategic role is particularly crucial for improving economic conditions, especially in rural economies like Perlis. However, the emergence of outbreaks and environmental turbulence created uncertainty in the market and disrupted economies on a global scale. Even in Perlis, Malaysia's smallest and northernmost state, SMEs have faced difficulties during these volatile times. These enterprises have encountered various difficulties in maintaining their business survival. As a response to these challenges, this study is set forth to investigate the key factors that can help SMEs to sustain firm performance during challenging business environments. It investigates three entrepreneurial orientation (EO) dimensions - proactiveness, innovativeness, and risk-taking - along with government support, and social media adoption as the independent variables, with SMEs’ business performance as the dependent variable. The data was gathered through questionnaires, involving the total participation of 129 SMEs in Perlis. The findings revealed that risk-taking, government support, and social media adoption are significant predictors of SMEs' business performance, while SMEs’ proactiveness and innovativeness showed no significant effect on the performance of SMEs in Perlis. These findings hold important implications for SMEs, highlighting the need to embrace calculated risks, foster good relationships with government agencies, and leverage social media to enhance their market position, especially in volatile conditions. Policymakers could use these inputs to develop strategies, policies and support mechanisms tailored to SMEs facing uncertain market and economic challenges.

DIGITAL ECONOMY AND GREEN TOTAL FACTOR PRODUCTIVITY: THE MEDIATING ROLE OF GREEN TECHNOLOGICAL INNOVATION IN CHINESE CITIES

2025-12-01T15:06:39+08:00

The paper examines China’s progress toward high-quality development, where Green Total Factor Productivity (GTFP) serves as a key measure of economic–environmental coordination. Using panel data from 285 prefecture-level and above cities from 2011 to 2020, it applies the SBM-GML model to measure GTFP and employs two-way fixed effects and mediation models to assess how the digital economy influences urban GTFP and the mediating role of green technological innovation. The results show that: (1) the digital economy significantly improves urban GTFP, and this remains robust after regional fixed effects and multiple tests; (2) green technological innovation partially mediates the digital economy–GTFP relationship, indicating that digitalisation supports green growth through technological progress; and (3) the mediating effect differs across regions. The findings provide theoretical and policy insights for integrating digital economy development with green transformation strategies.

TRANSFORMING COMMERCE IN DEVELOPING ECONOMIES THROUGH E-BUSINESS ADOPTION AND SUSTAINABLE DIGITAL INTEGRATION

2025-12-23T15:28:28+08:00

The rapid expansion of e-business has reshaped global commerce and has had especially significant effects within developing economies. This paper examines the evolving e-business landscape across emerging markets and explores the balance between expanding opportunities and persistent structural challenges. Digital platforms, mobile banking, and cloud-based services are among the main drivers enabling firms to broaden market access and strengthen competitiveness. However, adoption is frequently constrained by weak technological infrastructure, limited organizational readiness, regulatory uncertainty, cybersecurity vulnerabilities, and inefficiencies in logistics systems. Differences in digital access, managerial skills, and levels of trust strongly influence the ability of businesses and individuals to participate in digital markets. In addition, policy environments and regulatory frameworks can either support or restrict the advancement of e-business activities. Issues of inclusivity, such as gender-related gaps and inequalities between rural and urban regions, further highlight the uneven distribution of benefits from digital transformation. Although emerging technologies such as artificial intelligence, blockchain, and the Internet of Things have the potential to enhance efficiency and transparency, their implementation remains limited across many developing regions. Building resilient and inclusive e-business ecosystems therefore requires coordinated strategies that include investment in infrastructure, development of digital capabilities, establishment of trust and security mechanisms, regulatory improvement, and the strengthening of logistics networks. By addressing these interconnected challenges, developing economies can better position e-business as a driver of sustainable growth, global integration, and equitable development.

REKA BENTUK DAN PEMBANGUNAN MODUL REALITI MAYA BUKAN IMERSIF UNTUK PENDIDIKAN TENAGA BOLEH BAHARU: APLIKASI KAEDAH FUZZY DELPHI

2025-12-08T15:32:46+08:00

Kajian ini bertujuan mereka bentuk dan membangunkan modul Realiti Maya Bukan Imersif (RMBI) bagi topik Pendidikan Tenaga Boleh Baharu (PTBB) dengan menggunakan Kaedah Fuzzy Delphi (KFD) bagi mendapatkan kesepakatan pakar terhadap elemen-elemen penting dalam reka bentuk modul. Kajian ini menggunakan pendekatan Penyelidikan Reka Bentuk dan Pembangunan (PRP) yang menumpukan kepada fasa reka bentuk dan pembangunan. Seramai 15 orang pakar yang terdiri daripada pensyarah universiti, pakar pendidikan sains, serta pakar teknologi pendidikan terlibat sebagai responden dalam proses penilaian. Instrumen kajian merangkumi enam konstruk utama iaitu objektif modul, topik pembelajaran, kandungan pembelajaran, jenis multimedia, elemen dan reka bentuk permainan, dan komponen tambahan. Analisis data dijalankan menggunakan nombor fuzzy segi tiga bagi menentukan nilai ambang (threshold value) dan tahap konsensus pakar. Dapatan kajian menunjukkan bahawa item yang mencapai nilai threshold (d ≤ 0.2) dengan tahap persetujuan melebihi 75%, menandakan konsensus yang tinggi dalam kalangan pakar. Hasil konsensus ini digunakan sebagai asas dalam pembangunan modul RenewEd3D, iaitu sebuah modul RMBI interaktif berasaskan 3D yang menggabungkan elemen visualisasi maya, narasi dwibahasa, dan aktiviti pembelajaran gamifikasi. Kajian ini membuktikan bahawa kaedah KFD mampu berfungsi sebagai alat penilaian yang sistematik dan efektif dalam penentuan kesesuaian elemen reka bentuk modul pendidikan digital. Secara keseluruhannya, pembangunan modul RMBI ini berpotensi meningkatkan kefahaman dan kesedaran pelajar terhadap konsep tenaga lestari serta menyokong pelaksanaan pembelajaran sains berasaskan teknologi ke arah pendidikan yang mampan.

This study aims to design and develop a Non-Immersive Virtual Reality (NIVR) module for Renewable Energy Education (REE) using the Fuzzy Delphi Method (FDM) to achieve expert consensus on the essential elements of the module design. The study employed the Design and Development Research (DDR) approach, focusing on the design and development phase. A total of 15 experts, consisting of university lecturers, science education specialists, and educational technology officers, participated as respondents in the expert evaluation process. The research instrument covered six main constructs: module objectives, learning topics, learning content, multimedia type, game elements and designs, and additional components. Data were analyzed using triangular fuzzy numbers to determine the threshold value and level of expert consensus. Findings revealed that all items achieved a threshold value (d ≤ 0.2) with an agreement level exceeding 75%, indicating strong expert consensus. The results served as the foundation for the development of RenewEd3D, an interactive 3D NIVR module that integrates virtual visualization, bilingual narration, and gamified learning activities. The study demonstrates that the FDM is a systematic and effective tool for validating and prioritizing module design elements in digital educational product development. Overall, the NIVR module developed through this study has strong potential to enhance students’ understanding and awareness of sustainable energy concepts while supporting technology-based science learning towards sustainable education.

BROODSTOCKS SELECTION PRACTICES AMONG HATCHERIES IN PENINSULAR MALAYSIA

2025-12-27T14:47:03+08:00

The fisheries sector plays a vital role in ensuring protein security in Malaysia. However, heavy dependence on marine capture fisheries has contributed to declining fish stocks, raising concerns over long-term sustainability. Aquaculture has therefore been identified as a key strategy to enhance fish production and meet national food security goals under the National Agro-Food Policy 2 (NAP 2). Despite this, aquaculture production in Malaysia remains below targeted levels, largely due to limitations in the quantity and quality of fish fry supplied to grow-out farms. As fish fry quality is closely linked to broodstock management, effective broodstock selection practices are critical for sustainable aquaculture development. This study examined current broodstock selection practices among hatchery operators in Peninsular Malaysia, as hatcheries serve as the primary source of fish fry for the aquaculture sector. Data were collected from hatchery operators and analysed using descriptive statistics and chi-square analysis. The results indicate that farmers mainly rely on manual selection criteria, particularly broodstock size, physical appearance, and weight. Chi-square analysis further revealed that farm size, labour availability, and production system significantly influence the extent to which farmers evaluate broodstock physical traits, health status, growth rate, and weight. Larger farms and farms with more workers demonstrated a greater capacity to apply multiple broodstock assessment criteria. These findings highlight that broodstock selection practices are shaped not only by farmers’ experience and knowledge but also by structural farm capacity. The study provides empirical evidence to support targeted policy interventions, including scale-appropriate broodstock management guidelines and labour-efficient assessment tools. Improving broodstock selection practices at the hatchery level has the potential to enhance fish fry quality, increase aquaculture productivity, and support Malaysia’s efforts to meet national fish production targets sustainably.

RECONCEPTUALISING BNPL ADOPTION USING AN EXTENDED TPB FRAMEWORK WITH FINANCIAL LITERACY AND BEHAVIOURAL OUTCOMES

2025-12-01T14:37:03+08:00

This paper proposes a conceptual framework that integrates the Theory of Planned Behaviour (TPB) with financial literacy and behavioural finance to explain BNPL usage in Malaysia. Attitude, subjective norms, and perceived behavioural control influence usage intention, moderated by financial literacy. Post-adoption outcomes i.e. impulse buying and financial stress are incorporated to address critical gaps in the literature. Eight research propositions are developed for empirical testing. The model provides a theoretically grounded and contextually appropriate explanation of BNPL behaviour, particularly in settings characterised by low financial literacy and widespread digital access. It advances fintech research by linking cognitive, motivational, and behavioural constructs within a unified analytical framework. The framework offers practical insights for regulators concerned with consumer protection, educators designing financial literacy initiatives, and BNPL providers seeking more ethical product development. It also lays the groundwork for empirical studies employing moderated regression or structural equation modelling to examine the evolving dynamics of digital credit usage.

UNVEILING BARRIERS TO EXPORT AND INTERNATIONALIZATION IN AGRO-FOOD SMES: INSIGHTS FROM A BIBLIOMETRIC PERSPECTIVE

2025-12-23T12:19:40+08:00

The growing importance of Small and Medium-sized Enterprises (SMEs) in the agro-food sector highlights the need to understand export barriers that hinder their internationalization and global competitiveness. Despite their significant contribution to employment, food security, and national economies, agro-food SMEs face persistent constraints both internally and externally, limiting their export performance. To map and synthesize the intellectual landscape of this research domain, this study employs a bibliometric approach. It systematically analyses the scientific literature on export barriers in agro-food SMEs using data collected from the Scopus database. An advanced search strategy with keywords such as “export,” “export barriers,” “export performance,” “internal barriers,” “external barriers,” “agro-food,” and “SMEs” yielded a final dataset of 1,217 documents published between 2010 and 2025. The data were refined and harmonized using OpenRefine, and descriptive statistics and graphical trends were generated with the Scopus Analyzer. VOSviewer software was then applied to visualize networks of co-authorship, keyword co-occurrence, and country collaborations. The analysis reveals a notable growth in scholarly attention to agro-food export barriers, with a consistent rise in publications after 2015. Developed economies such as the United States, China, and the United Kingdom have dominated contributions. Co-occurrence mapping highlights recurring themes around financial limitations, institutional barriers, market entry challenges, and managerial capabilities, reflecting a strong theoretical anchoring in the Resource-Based View, Institution-Based View, and Network perspectives. These findings not only trace the evolution of the field but also uncover gaps in emerging markets and digital supply chain enablers, signaling directions for future research. Overall, this study enriches the understanding of export barriers in agro-food SMEs by offering a comprehensive bibliometric perspective that integrates methodological rigor, numerical insights, and conceptual contributions.

THE ANTECEDENTS OF ONLINE MARKETPLACE ADOPTION INTENTION AMONG FOOD MSE’S OWNERS IN INDONESIA: A CONCEPTUAL PAPER

2025-12-08T15:06:37+08:00

Improving the willingness of Food Micro and Small Enterprises (MSEs) owners to utilise online marketplaces, with the objective of boosting local product market penetration and enhancing business efficiency, may substantially contribute economic development in Indonesia. This study aims to develop a framework based on a literature review to explain the factors affecting the online marketplace adoption intentions of Food MSEs owners in Indonesia. A comprehensive literature review on adoption intention was performed to propose a conceptual framework illustrating the relationships among technology, organisation, and environmental determinants, which subsequently affect the intention to adopt online marketplaces. The proposed framework is applicable to Food MSEs in Indonesia and may also be relevant to other Food MSEs sectors in rural business areas. The implementation of this conceptual model would enable governments to better understand the effects of the proposed factors on the intention to adopt online marketplaces among Food MSEs, thus aiding in the formulation of appropriate policies.

INSTITUTIONALIZING DIGITAL PUBLIC RELATIONS: STRENGTHENING GOVERNMENT-CITIZEN ENGAGEMENT THROUGH SOCIAL MEDIA IN MALAYSIA THROUGH INSTITUTIONAL THEORY

2025-12-23T16:47:49+08:00

The strategic use of digital public relations (PR) has become increasingly vital for enhancing government-citizen engagement in the digital era. However, in Malaysia, despite the widespread adoption of social media platforms by government agencies, digital PR remains under-institutionalized, with limited leadership commitment, organizational readiness, and formal policy guidance. This conceptual paper addresses this gap by developing a theory-driven framework grounded in Institutional Theory to explain how institutional pressures (regulative, normative, and cultural-cognitive) interact with leadership commitment and organizational readiness to influence digital PR institutionalization. The model further theorizes that institutionalized digital PR enhances citizen trust and engagement quality, two critical dimensions of democratic digital communication. This study contributes to closing a theoretical and contextual gap in Malaysian public sector communication research while offering a framework for policymakers to institutionalize digital PR as a legitimate, sustainable governance function.

A NARRATIVE REVIEW OF CORPORATE GOVERNANCE OVERSIGHT AND THE RISE OF GREENWASHING IN ENVIRONMENTAL REPORTING

2025-11-21T10:04:01+08:00

Amid growing global attention to environmental sustainability, companies have intensified environmental reporting as a strategic tool to demonstrate ecological commitment and maintain stakeholder trust. However, the rapid expansion of such reporting has raised growing concerns about its credibility and reliability. Some companies exaggerate or misrepresent their environmental claims, leading to a practice known as greenwashing. This misleading practice undermines the reliability of environmental reporting and erodes stakeholder confidence. Although research on greenwashing has grown substantially, most existing reviews have focused on defining its forms, causes, and effects, with limited exploration of the role of corporate governance in mitigating this practice. In response to this gap, this study aims to review and synthesize the theoretical and empirical insights into the role of corporate governance in mitigating greenwashing within environmental reporting. The findings reveal that while governance mechanisms play a crucial role in mitigating greenwashing, their effectiveness remains context-dependent and empirically inconsistent across governance settings. Current evidence predominantly focuses on board attributes and specialized board committees, such as sustainability and Corporate Social Responsibility (CSR) committees, while other potentially influential board committees, including environmental committees, risk management committees and audit committees, remain underexplored. Moreover, limited studies have examined the interaction between internal and external governance mechanisms in addressing greenwashing. The review further highlights a theoretical imbalance, with agency theory currently dominating research and limited integration of socio-environmental and behavioral perspectives. Conceptually, this study contributes to the literature by underscoring the need for multi-theoretical and behavioral-integrative approaches to explain corporate engagement in greenwashing. Contextually, it extends global sustainability discourse by incorporating emerging markets evidence, particularly Malaysia, where governance effectiveness is shaped by ownership concentration, regulatory transitions and cultural norms. Collectively, this study advances understanding of governance as a key control mechanism, and guides future research on mitigating greenwashing across diverse contexts.

A BIBLIOMETRIC REVIEW OF BOARD DIVERSITY AND FIRM PERFORMANCE. MAPPING THE INTELLECTUAL STRUCTURE AND EMERGING TRENDS

2025-12-23T11:52:44+08:00

The connection between board diversity as well as firm performance has received growing scholarly attention in recent years, driven by increasing awareness of corporate governance reforms, gender inclusivity, and sustainable business practices. Despite the volume of research, the intellectual structure and knowledge development within this area remain fragmented, calling for a systematic bibliometric investigation. This research discusses this gap by evaluating the global research trends on board diversity as well as firm performance through a comprehensive bibliometric approach. Data were collected using Scopus advanced searching with carefully selected keywords, yielding a final dataset of 318 documents. The dataset was further processed using OpenRefine to clean and harmonize author names, keywords, as well as institutional information, guaranteeing consistency and accuracy. Bibliometric indicators, citation patterns, and productivity measures were generated using the Scopus Analyzer to provide statistical insights and graphical representations. Additionally, VOSviewer software was applied to map co-citation, co-authorship, as well as keyword co-occurrence networks, enabling the visualization of research clusters, collaborations, and emerging themes. The findings highlight a constant increase in publications over the last decade, with notable contributions from developed economies such as the United Kingdom, the United States, and China, alongside growing interest from emerging markets. Highly cited articles predominantly focus on gender diversity, governance mechanisms, and their direct and indirect effects on firm performance. Keyword analysis revealed critical research hotspots, including “corporate governance,” “board gender diversity,” “financial performance,” “CSR,” and “sustainable development,” which form the foundation of this scholarly discourse. This study contributes to the body of knowledge by identifying influential authors, countries, and thematic clusters while providing a roadmap for future research on how diverse boards shape firm outcomes in different institutional and cultural contexts.