INTERNATIONAL JOURNAL OF ENTREPRENEURSHIP AND MANAGEMENT PRACTISES (IJEMP)

PROGRAM PEMBANGUNAN EKONOMI ASNAF: IMPLIKASI TERHADAP PROFIL DEMOGRAFIK DAN PRESTASI USAHAWAN ASNAF DI PANTAI TIMUR SEMENANJUNG MALAYSIA

2025-06-05T17:06:02+08:00

Usahawan asnaf sering berhadapan dengan cabaran dalam meningkatkan daya saing dan mengekalkan kestabilan kewangan, yang membatasi perkembangan perniagaan mereka. Kajian ini meneliti prestasi usahawan asnaf di Pantai Timur Semenanjung Malaysia, khususnya dalam aspek jualan, keuntungan bersih, aliran tunai, serta pertambahan pelanggan dan pelanggan tetap. Objektif kajian ini adalah untuk mengenal pasti tahap prestasi usahawan asnaf dan mengenal pasti ruang penambahbaikan. Kajian menggunakan kaedah kuantitatif melalui soal selidik kepada 295 responden, di mana data dianalisis menggunakan purata/ min (mean) bagi setiap aspek prestasi. Hasil kajian menunjukkan prestasi usahawan berada pada tahap sederhana tinggi, dengan skor purata 3.73. Kajian ini signifikan kerana ia menyediakan maklumat berguna kepada pihak berkepentingan, termasuk agensi kerajaan dan institusi kewangan, dalam merancang program sokongan yang lebih berkesan, khususnya dalam aspek kewangan dan pemasaran, untuk memperkukuh potensi usahawan asnaf dalam jangka masa panjang.

Asnaf entrepreneurs often face challenges in enhancing competitiveness and maintaining financial stability, which limits the growth of their businesses. This study examines the performance of asnaf entrepreneurs in the East Coast of Peninsular Malaysia, focusing specifically on sales, net profit, cash flow, customer growth, and customer retention. The objective of this study is to identify the performance level of asnaf entrepreneurs and to pinpoint areas for improvement. The study employs a quantitative method through a survey of 295 respondents, with data analyzed using the mean for each performance aspect. The findings show that the entrepreneurs’ performance is at a moderately high level, with an average score 3.73. This study is significant as it provides valuable insights for stakeholders, including government agencies and financial institutions, in designing more effective support programs, particularly in the areas of finance and marketing, to enhance the long-term potential of asnaf entrepreneurs.

ARTIFICIAL INTELLIGENCE (AI) AND FINANCIAL REPORTING INTEGRITY IN MALAYSIA: A CONCEPTUAL REVIEW OF CHALLENGES AND IMPLICATIONS IN EXTERNAL AUDITING

2025-06-15T14:58:05+08:00

The integrity of financial reporting is important for maintaining stakeholder trust and the efficient functioning of capital markets. Independent auditors are entrusted with the responsibility of providing reasonable assurance that financial statements are free from material misstatement, whether caused by error or fraud. Despite established auditing standards and frameworks, financial statement fraud persists globally, as such the recent scandals, Khazanah FashionValet Investment Controversy in 2024 and 1Malaysia Development Berhad (1MDB) scandals that are involving of several countries, raising concerns about the responsibility of auditors in detecting and preventing such malpractices. Moreover, the increasing complexity of financial transactions, combined with the growing reliance on digital technology, has increased the need for effective external auditing processes and external auditor positions to assure the integrity of financial reports. Thus, Artificial Intelligence (AI) has emerged as an invaluable instrument in auditing, including skills such as data analytics, detection of anomalies, and predictive modelling to assist auditors in detecting errors or fraud in financial misstatements. AI assist auditor in planning the appropriate auditing techniques and will help them to enhance their audit quality, efficiency and risk assessment. However, despite the growing adoption of AI in auditing, there is a quite challenging to the independent auditors especially in developing country like Malaysia. Therefore, this study will explore the challenges and implications about the auditors’ adoption of AI to the financial reporting integrity by reviewing previous literatures and relevant sources such as academic articles, technical report or announcements from regulatory bodies and news. By examining the impacts of the auditors’ AI adoption towards financial reporting integrity, this conceptual paper aims to provide the ideas to audit firms, regulators, and standard-setting bodies on the best practices for integrating AI into auditing frameworks. Additionally, this study contributes to the discourse on whether the auditor’s adoption of AI can uphold, enhance, or potentially undermine financial reporting integrity.

INNOVATIVE BUSINESS MANAGEMENT STRATEGIES FOR ENVIRONMENTAL ENTERPRISES IN THE CONTEXT OF CHINA'S DUAL CARBON GOALS

2025-06-05T16:34:50+08:00

With the announcement and implementation of China's dual carbon targets, namely carbon peaking and carbon neutrality, the country is undergoing a critical transformation toward low carbon development. Environmental enterprises, as essential agents of green transition, are facing both unprecedented opportunities and significant challenges. This study investigates the current state of business management in environmental enterprises under the dual carbon policy framework and identifies key limitations in existing practices. It further explores innovative development strategies involving digital transformation, intelligent technologies, data driven decision making, and green supply chain integration. Based on case analysis, the paper proposes a forward-looking management model that aligns with policy trends, technological advancement, and market demands. The findings aim to offer both theoretical insight and practical guidance for promoting high quality and sustainable growth in the environmental sector.

ECO PRINT BUSINESS ACCOUNTING SIMULATION IN ENTREPRENEURSHIP TRAINING FOR STUDENTS OF ASWAJA ISLAMIC BOARDING SCHOOL

2025-06-15T14:31:10+08:00

This study aims to assess the impact of Eco print-based business accounting simulations on improving financial literacy and entrepreneurial mindset among students at Pondok Pesantren Al-Umm ASWAJA. In the modern era, Islamic boarding schools are encouraged to integrate skills and entrepreneurship education into their curricula to prepare students to face challenges, particularly in the creative and digital economies. The study consists of two main stages: observation and interviews, followed by the training session. The first stage involves identifying existing issues through observation and preliminary interviews with the pesantren leadership, which is essential for designing a targeted training program. The second stage focuses on the implementation of the Eco print and basic business accounting training. The training includes theory presentations, practical exercises, and a simulation of basic accounting concepts such as cost calculations and financial reporting. The results of the pretest and posttest evaluations revealed significant improvements in the participants' knowledge of Eco print techniques, basic accounting, and entrepreneurship. The findings suggest that integrating Eco print techniques with business accounting simulations positively influences the participants' financial literacy, entrepreneurial mindset, and awareness of sustainable business opportunities. This training not only enhances practical skills but also fosters an entrepreneurial spirit, which is crucial for students in the modern business world. The study concludes that a hands-on approach in learning, particularly one that combines creativity with financial literacy, is an effective method for enhancing the entrepreneurial potential of Islamic boarding school students. The outcomes indicate a promising approach to integrating traditional Islamic education with modern entrepreneurial skills, providing a solid foundation for students to succeed in the evolving economy.

E-INVOICING IMPLEMENTATION: ADOPTION CHALLENGES AMONG SMEs AND IMPLICATIONS FOR STAKEHOLDERS

2025-06-15T13:57:54+08:00

Electronic invoicing, commonly referred to as e-invoicing, represents a crucial component of the ongoing digital transformation within the realm of taxation. The gradual implementation of e-invoicing in Malaysia began in 2024. The shift to e-invoicing signifies considerable advancements in tax digitalization, aimed at improving transparency and ensuring tax compliance, especially for small and medium enterprises (SMEs), which are the backbone of the national economy. An e-invoice serves as a digital representation of a transaction between a supplier and a buyer, effectively substituting conventional paper or any other electronic format. Although e-invoicing offers numerous advantages, SMEs have encountered challenges that could impede the transition to tax digitalization. Consequently, this conceptual paper aims to present a comprehensive overview of the adoption of e-invoicing by identifying the challenges encountered by SMEs and the impacts of the new system on the stakeholders. This research aims to assist tax authorities in achieving a seamless transition to e-invoicing by identifying the potential challenges that may hinder its adoption and examining how digital tax reforms affect different stakeholders. This study contributes to the ongoing discussion surrounding digital taxation by offering recommendations for the successful implementation and preparedness of e-invoicing within SMEs in Malaysia.

THE COMPREHENSIVE REVIEW ON THE ORGANIZATIONAL LEARNING AND JOB SATISFACTION AMONG EMPLOYEES

2025-06-19T16:06:49+08:00

Organizational learning and job satisfaction are critical factors influencing employee outcomes and organizational success. Despite their significance, limited research has systematically reviewed how these elements interrelate across workplace contexts. This study aims to bridge this gap by conducting a systematic literature review (SLR) on organizational learning and employee job satisfaction. A structured and transparent review methodology was applied using the PRISMA protocol to ensure rigor and reproducibility. Literature searches were conducted across three major databases, Scopus, ERIC, and EconBiz, identifying 33 primary studies that met the inclusion criteria. The findings were categorized into three major thematic areas: (1) Job Satisfaction, Motivation, and Employee Performance; (2) Organizational Learning, Lifelong Learning, and Professional Development; and (3) Technological Integration and Innovation in Employee Management. The analysis reveals that organizational learning initiatives significantly enhance employee job satisfaction by fostering continuous professional growth, increasing motivation, and improving overall performance. Additionally, integrating technology and innovative management practices is key in promoting dynamic learning environments and sustaining employee engagement. These results highlight the complex but critical interplay between organizational support for learning and the satisfaction levels of employees, suggesting that investment in lifelong learning and innovative technologies is essential for maintaining high performance and retention rates. In conclusion, this SLR underscores the need for organizations to adopt holistic learning strategies and employee-centered management practices to optimize job satisfaction and performance. Future research should further explore the longitudinal effects of technological innovation on organizational learning cultures and employee development over time.

SOCIAL CAPITAL THEORY AND CROWDFUNDING: A COMPREHENSIVE EXPLORATION

2025-06-15T13:40:02+08:00

Crowdfunding (CF) has emerged as an alternative financing avenue for Small and Medium Enterprises (SMEs), particularly in response to conventional financing challenges. However, CF success is heavily influenced by funders' trust, motivation, and perceived social alignment with the fundraiser. This study critically examines the role of Social Capital Theory in shaping CF participation on social media platforms. Through a systematic literature review (SLR), the study synthesizes theoretical frameworks, participation models, and empirical findings from 2011 to 2023. The results reveal that social capital—encompassing structural ties, trust, reciprocity, and shared norms—plays a crucial role in fostering credible crowdfunding environments. By integrating key constructs from complementary theories such as Trust Theory, Social Identity Theory, and Theory of Planned Behavior, the paper presents a holistic view of how social dynamics enhance CF participation. This insight is particularly valuable for Malaysian SMEs aiming to improve campaign engagement and build trustworthy funding communities.

ACCOUNTING CAREERS IN THE GIG ECONOMY: OPPORTUNITIES, CHALLENGES, AND FUTURE PROSPECT

2025-06-15T15:06:46+08:00

The gig economy has transformed the international labour market, offering flexible work arrangements and project-based employment opportunities. While traditionally associated with creative and technology-driven fields, accounting is increasingly becoming a viable profession within the gig economy. This conceptual paper explores gig-based careers as a viable option for accounting graduates by addressing three main objectives: identifying the opportunities and challenges of gig-based work in the accounting field; examining key drivers such as technological advancements, cloud-based accounting tools, and the rising demand for flexible financial services; and evaluating the role of universities in preparing accounting graduates for self-employment through the integration of digital skills, financial literacy, and entrepreneurship training into the curriculum. This study adopts a conceptual research approach, grounded in an extensive review and synthesis of existing academic literature, industry reports, and policy documents related to the gig economy, accounting careers, digital transformation, and higher education. Through qualitative thematic analysis, the paper develops a structured perspective on the sustainability and viability of gig-based accounting work. Additionally, the paper highlights the challenges faced by gig accountants, including income uncertainty, lack of employee benefits, and the need for continuous skill development. A comparative analysis of traditional employment versus freelance accounting careers is provided to assess the sustainability of gig-based work. The findings emphasize that while the gig economy presents a promising alternative for accounting graduates, success in this sector requires strategic planning, professional certifications, and adaptability to evolving industry demands. This paper contributes to the growing discourse on non-traditional careers in accounting and provides directions for future research on the viability of gig work within the profession.

THE INFLUENCE OF CONSUMER INTENTION TO ADOPT MOBILE BANKING APPLICATIONS: A REVIEW OF THEORETICAL FRAMEWORKS

2025-06-05T16:51:25+08:00

In today's digital landscape, mobile banking has become a core element of the financial sector, providing both convenience and greater accessibility for customers. Nevertheless, identifying the elements that truly drive user adoption and subsequent engagement remains a significant hurdle for banking institutions. This research sets out to investigate the nuanced aspects of how users adopt technology, focusing specifically on the context of Hangzhou City Commercial Bank. By exploring the lasting impact of factors such as perceived external control and an individual's computer playfulness, this study aims to deepen understanding regarding the intentions and actual behaviors demonstrated by those who use mobile banking services. Drawing upon the foundation of the Technology Acceptance Model 3 (TAM3), the research plan integrates perceived ease of use to act as a mediating variable, helping dissect the intricate connections between outside influences and a user's intention to behave in a certain way. The study employ a quantitative research framework, utilizing a structured questionnaire intended for distribution among customers of Hangzhou City Commercial Bank, with a target sample size of five hundred participants. Key steps in the methodology encompass a thorough literature review, the process of developing the survey instruments, gathering the necessary data, and conducting statistical analysis, primarily through structural equation modeling. Ultimately, this research endeavor intends to uncover the underlying motivators impacting user uptake, thereby offering valuable, actionable insights for the bank to refine and improve its mobile banking service offerings. The anticipated results stand to contribute meaningfully to both advancements in the theory behind technology acceptance models and practical recommendations for the financial sector aiming to boost user involvement and overall satisfaction. This document presents the foundational reasons, theoretical background, planned methods, and expected contributions of the upcoming study, welcoming further discussion and critique to refine and solidify the design of this research initiative.

THEORETICAL JUSTIFICATION FOR USING PLS-SEM IN PUBLIC SECTOR RESEARCH ON INNOVATIVE WORK BEHAVIOR

2025-06-15T14:40:44+08:00

This paper explores the use of Partial Least Squares Structural Equation Modeling (PLS-SEM) as a methodological approach in public sector research, specifically in studying innovative work behavior (IWB). Given the complexity of relationships within public administration, traditional regression-based methods often struggle to capture the nuances of employee behavior and organizational influences. PLS-SEM offers a flexible alternative, allowing researchers to analyze complex models, accommodate small sample sizes, and incorporate both formative and reflective constructs. This study reviews the increasing application of PLS-SEM in public sector research and highlights its methodological advantages. By examining previous studies, the paper demonstrates how PLS-SEM has been effectively utilized to explore factors influencing innovation, employee engagement, and organizational performance in government agencies. It also discusses best practices for applying PLS-SEM, including considerations for model assessment and reporting standards. The findings suggest that PLS-SEM enhances the analytical rigor of public administration research by enabling more precise predictions and theoretical advancements. This paper advocates for its wider adoption and provides recommendations for future research, including expanding theoretical models, applying PLS-SEM across different government contexts, and improving methodological standards to strengthen empirical evidence.

THE ROLE OF PUBLIC-PRIVATE PARTNERSHIPS: PROMOTING SUSTAINABLE ENERGY INFRASTRUCTURE IN MALAYSIA

2025-06-05T16:20:46+08:00

Public-private partnerships (PPPs) have emerged as a powerful instrument in addressing issues in the construction of sustainable energy infrastructure, particularly in the transition to renewable energy. This study examines the legal, financial, and regulatory frameworks supporting PPPs to determine how they assist Malaysia in building sustainable energy infrastructure. It assesses the congruence of PPP models with Malaysia’s aims for energy transition, especially concerning significant renewable sources, namely solar and biomass. In this context, this paper tries to understand the implications of PPP initiatives towards sustainable development through case studies, particularly concerning how they reduce market risks and the tendency to monopolistic behaviour. Furthermore, it highlights the various regulatory and financial barriers that impede the effectiveness of public-private partnerships in Malaysia. The report contrasts Malaysia's practices in specifying PPPs with foreign models. It proposes a policy enhancement in utilising PPPs in the development of sustainable energy in the country and addresses Malaysia’s source of low carbon economy, energy security, and infrastructure robustness. This study identifies and critiques critical legal, financial, and regulatory shortcomings, demonstrating how these structural weaknesses hinder renewable energy development in Malaysia.

THE RELATIONSHIP BETWEEN WORK ENVIRONMENT AND MOTIVATION ON THE PERFORMANCE OF ASN AND NON-ASN EMPLOYEES AT THE BOGOR REGENCY DISDUKCAPIL OFFICE

2025-06-15T14:16:47+08:00

Organizations in various forms convey the idea that human resources are the most valuable resource among other resources. An organization, both modern facilities and infrastructure, cannot run well without involving humans in its operations. Human resources are basically very important, therefore, to be able to manage them well and ensure that they can function well in achieving organizational goals, human resource management is needed. A better work environment and motivation will improve employee performance. Research at the Bogor Regency Disdukcapil Office, quantitative research type. Data analysis: correlation analysis, multiple linear regression, t-statistical test, f-statistical test and Coefficient of Determination test. There is an influence of the work environment on the performance of ASN, non-ASN employees and both groups at the Bogor Regency Disdukcapil Office. Then there is an influence of motivation on the performance of ASN, non-ASN employees and both groups at the Bogor Regency Disdukcapil Office. Furthermore, there is no difference in the work environment and motivation with the performance of ASN, non-ASN employees and both groups at the Bogor Regency Disdukcapil Office.

PRELIMINARY FRAMEWORK FOR A DIGITAL MARKETING SUPPORT SCHEME FOR ASNAF ENTREPRENEURS BY ZAKAT INSTITUTIONS IN MALAYSIA

2025-06-19T16:11:20+08:00

Asnaf entrepreneurship has been recognized as one of the key strategies for poverty alleviation and economic empowerment of low-income groups. In Malaysia, various productive zakat programs have been implemented by state zakat institutions to help asnaf increase their income through entrepreneurial activities. However, most of these programs have primarily focused on providing capital and basic equipment without incorporating significant marketing strategies. In reality, many asnaf entrepreneurs face challenges in penetrating wider markets due to a lack of knowledge and skills in digital marketing, compounded by the high cost of advertising. This lack of digital marketing capability limits their businesses to local customers only, making it difficult for them to grow in the increasingly competitive digital economy. This article aims to propose a preliminary framework for a Digital Marketing Support Scheme for asnaf entrepreneurs, to be implemented by zakat institutions. The scheme is designed to assist potential asnaf entrepreneurs in increasing their sales through engagement in digital platforms. A conceptual approach is employed, building arguments based on existing literature and current needs analysis. The proposed implementation model consists of three main phases: identification and basic training, subsidized support and performance monitoring, and recognition and self-empowerment. The core components of the scheme include digital advertising subsidies, structured training, continuous mentoring, and the development of an asnaf digital entrepreneurship community. The conceptual analysis suggests that the implementation of this scheme has the potential to enhance the effectiveness of productive zakat programs by opening wider market opportunities for asnaf entrepreneurs. The scheme also aligns with the government’s policy of strengthening the digital economy and micro-entrepreneurship. This article recommends that zakat institutions conduct pilot studies to assess the effectiveness of the proposed model before scaling it up as a national initiative.

STUDENT PERCEPTIONS OF PRACTICAL TRAINING PROGRAMS’ CONTRIBUTION TO EMPLOYABILITY SKILLS IN MALAYSIA’S JOB MARKET

2025-06-15T13:49:56+08:00

The gap between practical training programs and the employability skills required by Malaysia's labour market remains a pressing challenge. Despite earning academic qualifications, many graduates struggle to meet employer expectations due to skill mismatches and limited hands-on experience. This study investigates final-year students' perceptions of the efficacy of practical training programs in fostering employability skills at UiTM Seremban 3, Negeri Sembilan, Faculty of Administrative Science and Policy. Data were collected through standardised questionnaires and analysed using descriptive statistics and Pearson correlation. The results revealed strong positive correlations between practical training participation, perceptions of industrial training quality, and efforts to mitigate skills mismatches. Organised, skill-oriented training programs significantly enhanced students' adaptability, collaboration, and problem-solving abilities. These findings underscore the need for proactive curriculum reforms and policy interventions to ensure graduates are equipped with skills aligned with evolving industry demands. The research aims to inform curriculum development and policy creation, enhancing graduate readiness for Malaysia's competitive employment landscape.

THE INFLUENCE OF SOCIAL MEDIA STRATEGIES ON ONLINE SHOPPING BEHAVIOUR AMONG UNIVERSITY STUDENTS: A STATISTICAL ANALYSIS

2025-06-15T15:17:03+08:00

This research investigates the influence of various social media strategies on the online purchasing habits of university students. Using descriptive statistics, independent t-tests, ANOVAs, and chi-square tests, the study identifies significant trends and differences in consumer behaviour when shopping online. A total of 382 students from Universiti Teknologi MARA (UiTM), Seremban Campus, participated in the study. Primary data were collected through an online questionnaire. The findings reveal that respondents generally display a positive attitude toward online shopping, with a moderate to high level of agreement. No statistically significant differences were found between male and female respondents regarding online shopping behaviours. However, a significant difference was observed across the three faculties involved in the study. Additionally, a statistically significant correlation was found between social media usage and gender, indicating that female students tend to spend more time on social networks, particularly within the 3–5 hour and over 5 hour daily usage categories. The study validates the substantial influence of social media on consumer purchasing decisions in the digital age. These insights are valuable for marketers seeking to optimise their digital marketing strategies. Future research should explore the long-term impact of different types of social media content on consumer loyalty and brand perception across various demographic segments.