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

BANK OFFICERS' ROLE IN ANTI-MONEY LAUNDERING DETECTION: A BIBLIOMETRIC REVIEW

Fathimath Sharufa Mohamed — 2026-03-01

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.

ANALYZING THE IMPACT OF CRUDE PALM OIL PRICES ON STOCK MARKET RETURNS IN MALAYSIA

Nurul Raudhah Norramadan — 2026-03-01

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.

COMPLIANCE CHALLENGES OF SMES: KEY AREAS OF DIFFICULTIES IN SALES AND SERVICE TAX 2.0

Zainol Bidin — 2026-03-05

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.

A SCOPING REVIEW OF CONSCIOUS AND UNCONSCIOUS DECISION FACTORS IN HALAL FOOD CONSUMPTION AMONG MUSLIM YOUTH

Nur Syuhada Jabarudin — 2026-01-03

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.

DIGITALIZATION AS A DRIVER OF CUSTOMER SERVICE PERFORMANCE: A CONCEPTUAL FRAMEWORK FOR CHINA’S AUTOMOTIVE LOGISTICS INDUSTRY

Lu Li — 2026-03-01

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.

THE STATE OF INTEGRATED REPORTING IN MALAYSIA: A DESCRIPTIVE ANALYSIS OF DISCLOSURE PRACTICES

Endhyta Wisaksono — 2026-03-01

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.

USING GENERATIVE ARTIFICIAL INTELLIGENCE (GEN AI) FOR TIKTOK CONTENT MARKETING AMONG ONLINE SELLERS: A TECHNOLOGY ACCEPTANCE MODEL PERSPECTIVE

Nadhrathul Ain Ibrahim — 2026-03-01

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.

FOREIGN DIRECT INVESTMENT AND SUSTAINABLE HUMAN CAPITAL DEVELOPMENT: A BIBLIOMETRIC ANALYSIS APPROACH

Khairunisah Kamsin — 2026-03-06

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.

INNOVATIVE ICT ADOPTION, MARKET-SENSING CAPABILITY, KNOWLEDGE MANAGEMENT, AND INNOVATION OUTCOMES AMONG MALAYSIAN SMES

Ahmad Nizam Mohd Yusof — 2026-03-01

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.

THE INFLUENCE OF BRAND AMBASSADOR ON PURCHASE INTENTION UMRAH PACKAGE

Noor Aishah Abu Bakar — 2026-03-01

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.

A COMPARATIVE ANALYSIS OF HALAL AND FOOD SAFETY AUDITING PRACTICES IN MALAYSIA, INDONESIA, SINGAPORE AND BRUNEI DARUSSALAM

Norkhairiah Hashim — 2026-03-01

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.

A CONCEPTUAL FRAMEWORK OF AGROPRENEURIAL INTENTION: INSIGHTS FROM MALAYSIAN HIGHER EDUCATION

Nur Shahafiqah Nadiah Jaffery — 2026-03-01

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.