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

THE ROLE OF FEMALE DIRECTORS’ ATTRIBUTES IN ENHANCING CORPORATE GOVERNANCE AND ACCOUNTING TRANSPARENCY: A BIBLIOMETRIC REVIEW

Syarifah Fairuz Syed Radzuan, Aliana Shazma Amir Amir, Rabiatul Adawiyah Safiee — Thu, 14 Aug 2025 00:00:00 +0800

This study presents a bibliometric review that examines the role of female directors’ attributes in enhancing corporate governance and accounting transparency. This topic has gained increasing scholarly and policy interest amid the growing global emphasis on board diversity and ethical governance. Despite a growing body of literature linking gender diversity to improved governance outcomes, there is limited consolidated evidence on this field's scope, trends, and influential contributions. Addressing this gap, the study aims to map and analyze the intellectual structure and evolution of research on succeeding studies on female directors and governance between 2020 and 2025. Using the keywords “female director” and “governance,” a systematic search was conducted in the Scopus database. Inclusion criteria were set to ensure relevance and quality, restricting results to English-language journal articles within the subject areas of Business, Management and Accounting, Economics, Econometrics and Finance, and Social Sciences. The final dataset comprised 331 publications. Scopus Analyzer generated performance metrics, including publication trends, country contributions, and leading sources. At the same time, VOSviewer software was employed for science mapping through keyword co-occurrence, co-authorship, and citation network visualizations. The results indicate a growing interest in the topic, with the United States, the United Kingdom, and Australia leading the publication output. Corporate governance, board diversity, and gender diversity emerged as the dominant keywords, reflecting thematic concentration. Citation analysis identified highly influential authors and seminal works that shaped this research area. The findings reveal the dynamics of academic engagement with gender and governance and provide scholars and policymakers with insights into key contributors, collaboration patterns, and emerging research themes. This bibliometric analysis clarifies how female board representation intersects with the quality of governance and financial transparency.

KEBERKESANAN SKIM AGIHAN EKONOMI ASNAF DI PERLIS: ANALISIS PENGGUNAAN BANTUAN, CABARAN, DAN CADANGAN PENAMBAHBAIKAN

Ummi Naiemah Saraih, Sharmini Abdullah, Bibi Noraini Mohd. Yusuf, Aiza Jasmi — Tue, 05 Aug 2025 00:00:00 +0800

Kajian ini bertujuan untuk menilai keberkesanan Skim Agihan Program Peningkatan Ekonomi Asnaf di Perlis terhadap penerima bantuan dari segi penggunaan bantuan, jenis kegiatan ekonomi yang dijalankan, kepuasan terhadap jumlah dan prosedur bantuan, serta cabaran yang dihadapi. Kajian ini menggunakan pendekatan kuantitatif dengan reka bentuk tinjauan, melibatkan 120 responden yang menerima bantuan melalui program tersebut. Data dikumpulkan melalui soal selidik yang dibangunkan untuk mengukur aspek-aspek tersebut, dan dianalisis menggunakan kaedah analisis deskriptif. Dapatan kajian menunjukkan bahawa majoriti responden menggunakan bantuan untuk memperkukuh perniagaan sedia ada, dengan sektor pertanian dan perikanan menjadi pilihan utama. Walaupun bantuan yang diterima kebanyakannya dianggap mencukupi, beberapa cabaran seperti kekurangan modal, persaingan dalam pasaran, dan kelewatan dalam proses permohonan masih wujud. Sebahagian besar responden mencadangkan penambahbaikan, terutamanya dari segi pemantauan berterusan dan penambahan jumlah bantuan. Secara keseluruhannya, program ini telah memberi pandangan positif terhadap ekonomi golongan asnaf, namun masih terdapat ruang untuk penambahbaikan agar keberkesanannya dapat ditingkatkan.

This study aims to evaluate the effectiveness of the Economic Empowerment Distribution Scheme for Asnaf in Perlis by analyzing how the recipients utilize the financial aid, the types of economic activities undertaken, their satisfaction with the amount and procedure of aid distribution, as well as the challenges faced and improvement suggestions. Employing a quantitative survey design, data were collected from 120 respondents who received assistance through the program. The data were analyzed using descriptive statistics. The findings indicate that most recipients used the assistance to strengthen their existing businesses, particularly in agriculture and fisheries sectors. While the financial aid was generally perceived as adequate, several challenges persisted, such as limited capital, market competition, and delays in application procedures. A majority of recipients proposed improvements, especially in continuous monitoring and increased funding. Overall, the program had a positive impact on the economic well-being of the asnaf group, although enhancements are needed to further increase its effectiveness.

FINANCIAL LITERACY: A BIBLIOMETRIC INSIGHT INTO RESEARCH TRENDS, THEMATIC EVOLUTION, AND INTERNATIONAL NETWORKS

Nor Hanim Elias, Mardziyah Mohd Isa, Nur Syamilah Md Noor, Muhamad Abrar Bahaman — Thu, 14 Aug 2025 00:00:00 +0800

Financial literacy has emerged as a vital area of scholarly inquiry, reflecting global concerns over financial decision-making, economic stability, and inclusive growth. Despite the increasing attention, there remains a need to systematically map the intellectual landscape of this field to understand its development and future trajectory. This study aims to analyze recent research trends in financial literacy through a bibliometric approach, using data extracted from the Scopus database. The analysis was guided by two keywords: financial literacy and literacy, targeting English-language peer-reviewed journal articles published between 2005 and 2025. A total of 1982 documents were retrieved and refined using OpenRefine to ensure data accuracy and consistency. Bibliometric mapping and network visualization were conducted using VOSviewer, while descriptive analytics were generated via Scopus Analyzer. The findings indicate a significant growth in publication output, particularly after 2016, with a marked surge from 2020 to 2024, highlighting increased scholarly engagement in the post-pandemic financial context. The most productive subject areas include Business, Economics, and Social Sciences, with the United States, Indonesia, and India leading in publication output. Highly cited works focus on financial behavior, retirement planning, and financial education. Keyword co-occurrence analysis reveals emerging themes such as digital financial literacy, financial inclusion, and Islamic financial literacy, reflecting a diversifying research agenda. Co-authorship analysis highlights imbalances in international collaboration, particularly among developing countries. This study contributes to the field by providing a comprehensive overview of global research activity in financial literacy, offering insights into its thematic evolution and geographic distribution. The findings serve as a reference point for researchers, educators, and policymakers seeking to strengthen financial education initiatives and promote inclusive financial knowledge across diverse contexts.

PHILANTHROPY TRENDS IN CORPORATE SOCIAL RESPONSIBILITY AND FOOD BANK: A BIBLIOMETRIC ANALYSIS

Thu, 07 Aug 2025 00:00:00 +0800

This study explores emerging trends and research patterns in the intersection of philanthropy, Corporate Social Responsibility (CSR), and food banks through a bibliometric analysis. In recent years, CSR activities have increasingly incorporated philanthropic initiatives, particularly in addressing food insecurity through partnerships with food banks. However, a comprehensive understanding of scholarly output and thematic evolution in this domain remains limited. To address this gap, we analyzed literature indexed in the Scopus database, employing bibliometric techniques to map the development, key contributors, and intellectual structure of the field. Using VOSviewer software, we conducted co-authorship, co-citation, and keyword co-occurrence analyses to visualize research clusters and collaboration networks. The initial dataset comprised over 800 documents, which were refined to 763 records after data cleaning and normalization using OpenRefine. The findings show a significant rise in publications over the past decade, highlighting the growing academic and practical interest in the synergy between CSR and philanthropic food assistance. Prominent themes include sustainable development, corporate governance, stakeholder engagement, and social innovation. The analysis also identifies key authors, institutions, and countries driving research in this area. Despite growing attention, the field remains fragmented, indicating opportunities for deeper interdisciplinary collaboration and theoretical integration. This study adds to the literature by providing a systematic overview of the research field and proposing avenues for future inquiry. The findings can support academics, practitioners, and policymakers in understanding the evolving role of corporate philanthropy in food systems and developing strategies that align CSR goals with societal impact.

CABARAN E-DAGANG DALAM KALANGAN USAHAWAN LUAR BANDAR DI NEGERI PERLIS

Suharne Ismail, Zati Hanani Ismail, Siti Fadhilah Ghazali, Naimah Abu Kasim — Tue, 05 Aug 2025 00:00:00 +0800

Perkembangan teknologi telah menghasilkan perdagangan elektronik atau E-dagang yang sangat popular pada masa kini. Apabila seluruh dunia dilanda COVID 19, e-dagang menjadi medium perantara yang sangat efisien menghubungkan antara penjual dan pengguna. Perniagaan ini tidak memerlukan transaksi secara bersemuka tetapi hanya menggunakan elemen teknologi sahaja. Kebanyakan usahawan masa kini lebih memfokuskan kepada e-dagang dalam perniagaan mereka kerana ia mempunyai potensi yang amat besar dalam membantu usahawan mendapat pendapatan yang tinggi. Pasaran sesuatu produk juga bukan sahaja tempatan tetapi juga hingga ke pasaran antarabangsa. Maka e-dagang menjadi pilihan usahawan masa kini terutama usahawan luar bandar dalam memasarkan produk barangan mereka. Walau bagaimanapun, kebanyakan usahawan luar bandar akhirnya mengambil keputusan untuk tidak meneruskan perniagaan kerana berhadapan dengan pelbagai halangan dan masalah. Justeru itu, kajian ini dilakukan bagi mengenal pasti cabaran dan halangan yang dihadapi oleh usahawan luar bandar di Perlis semasa melaksanakan perniagaan dengan menggunakan e-dagang. Hasil daripada kajian mendapati cabaran utama ialah akses internet di kawasan luar bandar yang tidak memuaskan, perang harga dan risiko serangan siber yang menyukarkan usahawan luar bandar di Perlis menjalankan perniagaan mereka dengan lebih sempurna.

The advancement of technology has given rise to electronic commerce (e-commerce), which has become increasingly popular in recent times. During the COVID-19 pandemic, e-commerce emerged as a highly efficient intermediary medium connecting sellers and consumers. This business model does not require face-to-face transactions, relying solely on technological elements. Today, many entrepreneurs are focusing on e-commerce due to its significant potential in generating higher income. Moreover, product markets are no longer limited to local areas but have expanded internationally. As a result, e-commerce has become the preferred platform for many entrepreneurs, especially those in rural areas, to market their products. However, many rural entrepreneurs ultimately decide not to continue their business ventures due to various challenges and obstacles. Therefore, this study aims to identify the challenges faced by rural entrepreneurs in Perlis when engaging in e-commerce activities. The findings reveal that the main challenges include poor internet access in rural areas, intense price competition, and the risk of cyberattacks, all of which hinder rural entrepreneurs in Perlis from running their businesses effectively.

EXPLORING SEVEN DECADES OF TAX EVASION RESEARCH: A GLOBAL BIBLIOMETRIC MAPPING

Rosnazida Razali, Ida Suriya Ismail, Nadiah Abd Hamid — Thu, 14 Aug 2025 00:00:00 +0800

This study provides a comprehensive bibliometric mapping of tax evasion research spanning seven decades, addressing the need to understand the evolving intellectual structure and global scholarly contributions within this critical field. Despite extensive research, the field lacks a consolidated overview of key authors, influential countries, and collaborative networks, which limits the strategic direction for future studies and policy development. Employing bibliometric techniques, this study analyzed 916 peer-reviewed articles retrieved from the Scopus database, with data cleaning and standardization performed using OpenRefine, and visualized through VOSviewer software to map co-authorship, keyword co-occurrence, and citation patterns. The results reveal that seminal authors such as Robert W Mac Ghee, Friedrich Schneider, and James Alm have been pivotal in shaping the discourse, while the United States, Italy, and Germany dominate in terms of publication volume and citation impact. Emerging economies, such as Malaysia, China, and South Africa, demonstrate a growing research presence but exhibit limited intra-regional collaboration, as evidenced by co-authorship network analyses. Keyword trends indicate a gradual shift from traditional tax evasion themes to more nuanced areas, including behavioral determinants and policy responses. The findings highlight a significant Western-centric research dominance yet emphasize the increasing importance of developing countries in contributing diverse perspectives. This bibliometric mapping provides valuable insights for academics and policymakers aiming to foster more inclusive and contextually relevant tax evasion research, ultimately supporting more effective tax compliance strategies worldwide.

DEMOGRAPHIC INSIGHTS INTO FINANCIAL LITERACY: EVIDENCE FROM ASNAF YOUTH IN PERLIS, MALAYSIA

Tue, 05 Aug 2025 00:00:00 +0800

This study investigates the determinants of financial literacy among Asnaf youth in Perlis, Malaysia. Utilizing Tobit regression analysis on a sample of 100 respondents, the research examines how socio-demographic variables—namely gender, age, education background, employment status, and marital status—affect financial literacy levels. The findings reveal that gender, age, and marital status are positively and significantly associated with financial literacy, while education background and employment status show negative significant effects. These results are interpreted through the lens of Human Capital Theory and supported by elements of Shariah Governance, suggesting that individual attributes and life contexts contribute to knowledge acquisition and financial decision-making. This research not only enriches the literature on financial literacy among disadvantaged groups but also provides practical implications for the Majlis Agama Islam dan Adat Istiadat Melayu Perlis (MAIPs) in designing tailored financial empowerment programs. Limitations include the study’s geographic concentration and sample size. Future research should consider broader samples, fintech applications, and alignment with the Sustainable Development Goals (SDGs) to further empower the Asnaf community in Perlis and beyond.

MAPPING THE EVOLUTION OF FINANCIAL TECHNOLOGY IN ISLAMIC FINANCE: A BIBLIOMETRIC ANALYSIS

Badrul Hisham Abd Rahman, Wan Azani Mustafa, Abd Ghafur Hanafi, Nor Izham Subri — Thu, 14 Aug 2025 00:00:00 +0800

The rapid advancement of financial technology (fintech) has significantly influenced the landscape of Islamic finance, prompting scholars to examine its evolution and impact across diverse regions and domains. However, despite a growing body of research, a comprehensive bibliometric overview of the intersection of fintech and Islamic finance remains limited. This study aims to fill that gap by mapping the development, trends, and research patterns within this emerging field. Using the keywords “Islamic bank” and “financial technology,” a structured search was conducted in the Scopus database, resulting in a final dataset of 328 peer-reviewed journal articles published between 2005 to May 2025. To ensure accuracy and relevance, data were refined using OpenRefine software and analyzed through the Scopus analyzer and VOSviewer (version 1.6.20). The methodology focused on examining publication trends, influential journals, leading authors, most cited articles, and keyword co-occurrence networks. The findings reveal a marked increase in research output post-2017, with Malaysia and Indonesia emerging as key contributors. Prominent themes include technology adoption, mobile banking, and blockchain in the Shariah-compliant financial context. Co-authorship and co-citation analyses further highlight the development of academic collaborations and core research clusters. The visualization of keyword networks via VOSviewer also uncovered thematic concentrations around digital transformation, financial inclusion, and Islamic fintech innovation. This study not only offers insights into the intellectual structure of the field but also identifies research gaps and potential areas for future exploration. In conclusion, the bibliometric evidence underscores the accelerating interest in Islamic fintech and affirms its growing significance in shaping the future of ethical, inclusive, and technology-driven financial ecosystems.

GLOBAL TRENDS IN TAX INCENTIVES RESEARCH: A BIBLIOMETRIC AND NETWORK ANALYSIS

Umikalsom Mohamed Ariffin, Suhaila Abdul Hamid , Izlawanie Muhammad — Thu, 07 Aug 2025 00:00:00 +0800

This study presents a bibliometric analysis of Tax Incentives to uncover global research's structure, trends, and intellectual landscape in this field. Tax incentives, widely used by governments to stimulate investment, innovation, and economic growth, have generated a growing body of academic literature. Despite this, a systematic overview of the development and influence of research on tax incentives remains limited. To address this gap, this study employed a bibliometric approach using the Scopus database with two primary keywords: "Tax" and "Incentives." A total of 1,153 documents were identified and analysed using a combination of Scopus Analyzer for publication trends and citation metrics. Open Refine for data cleaning and standardisation, and VOSviewer for mapping co-authorship, keyword co-occurrence, and country collaborations. The findings indicate a consistent increase in scholarly output over the past decade, with the United States, China, and the United Kingdom leading in publication volume and citation impact. Using keyword co-occurrence, researchers spotted areas of prioritized research such as investment growth, innovation, economic development, and tax administration, reflecting the multidimensional focus of tax incentives research. Country collaboration networks show increasing international partnerships, especially between developed and emerging economies. Furthermore, highly cited authors and influential journals were identified, providing insight into the field's key contributors. Overall, this study highlights the evolving research landscape surrounding tax incentives and offers a comprehensive reference for researchers, practitioners, and policymakers. The findings illustrate past and current research directions, pointing toward emerging gaps and opportunities, particularly in aligning tax policy with technological change and sustainable development goals. This analysis contributes a more nuanced understanding of how tax incentives are studied and applied across disciplines and regions.

KEBERKESANAN PEMASARAN DIGITAL DALAM MENINGKATKAN DAYA SAING USAHAWAN ASNAF: KAJIAN EMPIRIK DI NEGERI PERLIS

Fathullah Asni, Wan Azani Mustafa, Khalilullah Amin Ahmad, Nor Izham Subri — Tue, 05 Aug 2025 00:00:00 +0800

Perkembangan teknologi digital telah membuka peluang baharu kepada usahawan, termasuk golongan asnaf untuk memperluaskan pemasaran produk mereka. Walau bagaimanapun, tahap kesedaran dan keupayaan usahawan asnaf dalam memanfaatkan pemasaran digital masih rendah. Oleh itu, kajian ini bertujuan meneroka pengalaman usahawan asnaf di negeri Perlis dalam menggunakan platform digital e-marketing serta mengenal pasti faktor kejayaan dan cabaran yang dihadapi. Kajian ini menggunakan pendekatan kualitatif melalui temu bual tidak berstruktur dengan lapan usahawan asnaf yang dikenal pasti aktif menggunakan platform digital. Hasil kajian menunjukkan bahawa penggunaan platform seperti Instagram, YouTube, TikTok, Facebook, Twitter, dan WhatsApp dapat meningkatkan hasil jualan melalui kekerapan pengiklanan dan interaksi aktif dengan pelanggan. Selain itu, latihan dan bimbingan yang diterima secara formal atau tidak formal turut membantu dalam meningkatkan keberkesanan pemasaran digital. Namun, cabaran utama yang dikenal pasti termasuk kos pengiklanan yang tinggi dan kesukaran dalam menghasilkan kandungan kreatif yang berkesan. Oleh itu, kajian ini mencadangkan agar institusi zakat dan agensi berkaitan menyediakan sokongan yang lebih komprehensif dalam aspek latihan dan bantuan kewangan bagi membantu usahawan asnaf mengoptimumkan strategi pemasaran digital mereka.

The advancement of digital technology has created new opportunities for entrepreneurs, including the asnaf group, to expand their product marketing reach. However, the level of awareness and capability among asnaf entrepreneurs in leveraging digital marketing remains relatively low. Therefore, this study aims to explore the experiences of asnaf entrepreneurs in the state of Perlis in utilising digital e-marketing platforms, as well as to identify the key success factors and challenges they face. This research adopts a qualitative approach using unstructured interviews with eight asnaf entrepreneurs who were identified as actively using digital platforms. The findings reveal that platforms such as Instagram, YouTube, TikTok, Facebook, Twitter, and WhatsApp have helped increase sales through frequent advertising and active customer engagement. Additionally, both formal and informal training and mentoring have contributed to enhancing the effectiveness of digital marketing efforts. However, the main challenges identified include high advertising costs and difficulties in producing effective creative content. Thus, this study recommends that zakat institutions and relevant agencies provide more comprehensive support in the form of training and financial assistance to help asnaf entrepreneurs optimise their digital marketing strategies.

SOCIAL MEDIA AS A BUSINESS TOOL: A BIBLIOMETRIC REVIEW ON BRAND BUILDING AND CUSTOMER ENGAGEMENT

Ernamurni Sudie, Noor Saidatul Natrah Saaidun, Syarifah Fairuz Syed Radzuan — Thu, 21 Aug 2025 00:00:00 +0800

The increasing integration of social media into business strategies has transformed how firms build brands and engage customers, prompting a surge in academic interest across multiple disciplines. Despite this growing body of literature, there remains a need for a structured overview of research trends, key contributors, and thematic developments in this area. This study conducts a comprehensive bibliometric analysis to explore the research landscape on social media as a business tool: building brands and engaging customers. Using the Scopus database, a refined search strategy was applied with the keywords social media, business, and firm, limited to English-language journal articles published between 2007 and 2023. After applying inclusion and exclusion criteria, a total of 643 relevant journal article were identified for analysis. To examine the dataset, a combination of bibliometric tools which are Scopus Analyzer, OpenRefine, and VOSviewer was utilized to extract and visualize data on publication trends, influential articles, author collaboration networks, country productivity, and keyword co-occurrence. The results reveal that the United States leads in publication output, while high impact articles focus on firm-generated content, customer engagement, and business transformation. Popular keywords such as social media marketing, entrepreneurship, firm performance, and customer behavior indicate key research directions. VOSviewer’s mapping further highlights emerging themes like sustainability, innovation, and digital transformation. The study also uncovers notable international collaborations, with strong research linkages between developed and emerging economies. These findings provide valuable insights into the intellectual structure and evolution of the field, offering guidance for future research directions and highlighting the strategic role of social media in business performance.

TAHAP PENGETAHUAN, SIKAP DAN AMALAN TERHADAP GAYA HIDUP SIHAT DALAM KALANGAN PELAJAR ASNAF DI PERLIS

Tue, 05 Aug 2025 00:00:00 +0800

Gaya hidup sihat merangkumi amalan hidup optimum dalam kehidupan seharian seperti aktiviti fizikal yang sesuai dan mencukupi, mengamalkan tabiat pemakanan yang betul, mendapat rehat yang mencukupi serta mempunyai sikap positif terhadap situasi kehidupan. Oleh itu, kajian berbentuk deskriptif ini dijalankan untuk meninjau tahap pengetahuan, sikap dan amalan gaya hidup sihat dalam kalangan pelajar asnaf di Perlis. Seramai 200 orang pelajar asnaf dari Parlimen Kangar, Parlimen Arau dan Parlimen Padang Besar telah dipilih secara rawak sebagai sampel. Kajian ini menggunakan borang soal selidik yang telah diadaptasikan dari Burton (1999) dengan nilai kebolehpercayaan Cronbach Alpha sebanyak 0.86. Data dianalisis menggunakan perisian Statistical Package for Social Sciences (SPSS) Version 29.0. Dapatan kajian menunjukkan bahawa pelajar asnaf Perlis memiliki tahap pengetahuan yang baik terhadap gaya hidup sihat iaitu 52.1 peratus.

A healthy lifestyle encompasses optimal daily habits such as engaging in appropriate and sufficient physical activity, maintaining healthy eating practices, getting adequate rest, and adopting a positive outlook on life. Hence, this descriptive study was conducted to explore the levels of knowledge, attitudes, and practices related to healthy lifestyles among asnaf students in Perlis. A total of 200 asnaf students from the parliamentary constituencies of Kangar, Arau, and Padang Besar were randomly selected as sample.The research employed a structured questionnaire adapted from Burton (1999), which demonstrated a high level of reliability with a Cronbach's Alpha value of 0.86. Data collected were analyzed using the Statistical Package for Social Sciences (SPSS) Version 29.0. The findings revealed that asnaf students in Perlis generally possessed a good level of knowledge about healthy lifestyles, with 52.1 percent of respondents demonstrating satisfactory understanding.