INTERNATIONAL JOURNAL OF ENTREPRENEURSHIP AND MANAGEMENT PRACTISES (IJEMP)

WHAT SHAPES TAXPAYER BEHAVIOUR? A BIBLIOMETRIC EXPLORATION OF TAX INCENTIVES, TAX DEDUCTION, AND TAX RELIEF

2025-08-10T17:11:38+08:00

This study examines the global research landscape surrounding the factors that influence taxpayer behaviour, with a specific focus on tax incentives, tax deductions, and tax relief. Governments widely employ these fiscal tools to influence compliance, stimulate economic growth, and support social development. Nonetheless, academic inquiry into their behavioral impact remains fragmented. The primary aim of this research is to provide a comprehensive bibliometric analysis of scholarly output in this domain and to identify key trends, thematic clusters, and collaborative networks within it. The central problem addressed is the lack of a consolidated understanding of how these tax mechanisms have been studied globally, as well as the existing gaps, particularly in developing countries. Using Scopus as the primary data source, a total of 825 peer-reviewed documents published between 2000 and 2025 were extracted through a keyword search strategy that included the terms “Tax Incentives,” “Tax Deduction,” and “Tax Relief.” The data were cleaned using OpenRefine and visualised through VOSviewer for co-authorship, keyword co-occurrence, and citation analysis. Results show that the United States, China, and the United Kingdom are the leading contributors, with “Tax Incentives” being the most frequently occurring keyword. Key thematic areas include investment promotion, corporate tax avoidance, Research and Development (R&D) support, and emerging links to sustainability and innovation. Although Malaysia ranks 12th in publication output, its contribution remains modest. This reveals a significant research gap in the Malaysian context, where extensive use of tax incentives is prevalent in policy practice, yet empirical and behaviour-focused academic studies are limited. In conclusion, this bibliometric review highlights a growing and diversifying research interest in tax-based behavioural tools. It underscores the urgent need for more context-specific studies in Malaysia to support evidence-based policymaking and optimise the effectiveness of fiscal instruments.

ZAKAT MANAGEMENT AND EFFECTIVENESS: A BIBLIOMETRIC REVIEW (2011–2025)

2025-09-18T13:59:11+08:00

This study presents a bibliometric analysis of research on zakat management and its effectiveness from 2011 to 2025, using the Scopus database. The purpose is to identify prevailing research methods, influential authors, journals, countries, and emerging thematic trends. The study adopts a science mapping approach, utilizing VOSviewer and Microsoft Excel to analyze 149 publications, including journal articles, conference papers, book chapters, and reviews. Data were categorized based on publication trends, subject areas, keyword co-occurrence, geographical contributions, authorship patterns, and institutional influence. The analysis reveals a steady increase in publications over the past decade, with a significant surge from 2019 onwards. Social sciences, arts and humanities, and business and management emerged as dominant subject areas, while Indonesia and Malaysia demonstrated notable research productivity. Despite the strong zakat traditions in Gulf countries, their comparatively lower research output indicates significant untapped potential for cross-country comparative studies, offering opportunities to deepen understanding and strengthen global zakat management practices. Keywords such as “zakat,” “zakat management,” and “blockchain” indicate a growing interest in integrating technology into zakat systems. The most productive institutions include Universiti Sains Islam Malaysia, Universiti Teknologi MARA, and Universitas Airlangga, highlighting strong academic engagement in Southeast Asia. Citation analysis identified key articles shaping the discourse, particularly those addressing governance, efficiency, and technology adoption. The study concludes that methodological diversity is still limited, with a need for greater adoption of mixed-method approaches and advanced analytical frameworks. These findings provide valuable insights for policymakers, practitioners, and scholars, offering a roadmap for future research to enhance the effectiveness, transparency, and socio-economic impact of zakat management.

ECHOES OF CONFORMITY: A BIBLIOMETRIC ANALYSIS OF INSTITUTIONAL ISOMORPHISM IN PUBLIC SECTOR STUDIES

2025-08-10T16:37:43+08:00

The concept of institutional isomorphism, first introduced by DiMaggio and Powell, has increasingly shaped understandings of how public sector organisations respond to external pressures, including regulatory mandates, professional norms, and environmental uncertainty. However, previous literature often overlooks the complex interplay between these pressures across governance levels and varied contexts. To address this gap, this study employs bibliometric tools, including Scopus Analyzer, OpenRefine, and VOSviewer, to systematically analyze 304 documents published between 1992 and 2025. The analysis maps publication trends, co-authorship networks, influential authors, and keyword co-occurrences, providing a nuanced picture of research patterns and thematic developments. Key findings reveal a marked growth in publications since 2010, peaking around 2020–2022, with contributions from a diverse range of countries and interdisciplinary collaborations. The co-authorship network highlights the central roles of authors such as Powell W.W. and Oliver C., while emerging scholars and regions, including Malaysia and China, reflect a widening global interest in the field. Keyword analysis further identifies evolving research themes, from traditional concerns of legitimacy and compliance to contemporary emphases on sustainability, environmental management, and innovations. This study contributes to the literature by highlighting the extent and dynamics of scholarly engagement with institutional isomorphism in public sector contexts and the emerging directions for future research. The findings underscore the growing complexity and relevance of institutional theory in understanding public sector transformations in an increasingly interconnected and regulated world.

VALUE CO-CREATION MODEL: IDENTIFYING CULTURAL RESOURCES FOR BAIJIU TOURISM IN BOZHOU, CHINA

2025-09-04T16:58:43+08:00

This study intends to explore the value co-creation model in identifying cultural resources for emerging tourism niche, Baijiu tourism in China. However, according to the data statistics of the Bureau of Culture, Tourism and Sports of Bozhou City in Anhui region, since 2020, the number of tourists visiting Bozhou has shown a downward trend, and the revenue is also not optimistic. the concept of cultural tourism resource development in Bozhou city is still relatively conservative. The tourist attractions in the city are still mainly shallow sightseeing tourism, lacking a hierarchical model system. This study explores the role of multi destination stakeholders in collaborating with each other to create values for the Baijiu tourism industry in Bozhou city. This is a qualitative explorative study, and data are collected through 20 participants in semi-structured interviews and participation observations. The study found that various stakeholders in Baijiu tourism, including tourists, Baijiu consumers, Baijiu enterprises, government and local community, made significant contributions through their collaboration in preserving cultural heritage in identifying those resources for Bozhou city, a city with rich historical background and important cultural sites. Suitable tangible and intangible type of cultural resources related to Baijiu tourism had been identified by stakeholders. Besides that, by identifying the cultural resources, the collaboration between various destination stakeholders with one another could create a cultural heritage framework and has a great potential in promoting Bozhou city as Baijiu tourism hub. The study concludes with the idea that stakeholders’ mechanisms could also create a brand output value to enhance Baijiu tourism industry. It recommends Baijiu tourism can be further enhanced by considering the China’s rating system for tourist destinations to achieve excellent 5A rating level for cultural resources identified in Bozhou.

EDUCATIONAL EMPOWERMENT THROUGH ISLAMIC DIGITAL ENTREPRENEURSHIP: A STUDY ON ASNAF STUDENTS DEVELOPMENT

2025-08-05T11:04:49+08:00

This study examines the potential of Islamic digital entrepreneurship as a practical approach to empower Asnaf students in focusing on how Islamic entrepreneurial values align with the rapid growth of digital technology. Using a qualitative methodology grounded in an extensive literature review, the article explores the main entrepreneurs’ characteristic and educational models that are critical for cultivating digital entrepreneurial skill within this group. The findings indicate that the empowering Asnaf student in digital entrepreneurship programs and their traits. The study concludes that a deliberate integration of Islamic values into digital entrepreneurship education could play a key role in creating sustainable economic opportunities and improving the socio-economic status of Asnaf community.

DETERMINANTS OF JOB SATISFACTION AMONG FOR-PROFIT NURSING HOME CARE WORKERS IN KLANG VALLEY: THE MEDIATING ROLE OF ORGANIZATIONAL SUPPORT AND WORK ENGAGEMENT

2025-09-22T12:54:31+08:00

This study investigates the determinants of job satisfaction, specifically job demands and job resources, among care workers in for-profit nursing homes in Klang Valley, Malaysia. Particular attention is given to the mediating roles of organizational support and work engagement. Grounded in the Job Demands–Resources (JD-R) model, this study examines the impact of job demands and job resources on job satisfaction. A quantitative, cross-sectional research design was adopted, utilizing a structured questionnaire administered to 150 care workers selected through two-stage cluster random sampling. The study measured five key constructs: job demands, job resources, organizational support, work engagement, and job satisfaction. Findings indicate that excessive job demands negatively impact job satisfaction, while sufficient job resources and strong organizational support enhance work engagement and job satisfaction. Structural equation modeling revealed that both organizational support and work engagement mediate the relationship between job demands, job resources, and job satisfaction. These findings offer practical implications for policymakers and administrators of for-profit nursing homes by underscoring the importance of fostering a supportive work environment and ensuring adequate resources. The study contributes to the theoretical development of the JD-R model within the Malaysian context. It aligns with the Sustainable Development Goals (SDGs) by promoting decent work conditions in eldercare services.

THE INTERPLAY OF SUPPLY NETWORK STRUCTURE AND FOOD SAFETY COMPLIANCE IN MALAYSIAN SMALL FOOD ENTERPRISES

2025-08-11T12:42:21+08:00

This study explores the relationship between supply chain management and sustainable business performance among small food service enterprises in Malaysia, emphasizing the mediating role of food safety compliance. Given the increasing regulatory demands and operational challenges faced by small food businesses, this study offers timely insights. Using SmartPLS and responses from 50 business owners and managers, the findings reveal that supply network factors such as transparency, flexibility, and integrity positively influence food safety adherence, which in turn supports long-term business viability. However, a direct link between supply network structure and sustainable outcomes was not observed, underscoring the mediating role of food safety compliance. The study also includes case-based insights to illustrate real-world challenges in food safety and supply chain practices. Due to the small sample size, generalizability is limited. The study contributes to both theory and practice by contextualizing performance factors in a regulated, resource-constrained environment.

INTEGRATING ZAKAT CAPITAL ASSISTANCE WITH SOCIAL ENTREPRENEURSHIP: A SUSTAINABLE MODEL FOR EMPOWERING ASNAF MICROENTREPRENEURS IN MALAYSIA

2025-08-05T10:41:11+08:00

This study proposes an innovative Zakat Social Enterprise Model (ZSEM) that integrates Islamic social finance with social entrepreneurship principles to empower Asnaf microentrepreneurs in Malaysia, with particular focus on rural women in Perlis. Through qualitative interviews with 12 Asnaf beneficiaries and participatory focus group discussions, we identify critical intersectional barriers including gender disparities, geographic isolation, and financial exclusion that hinder effective utilization of Zakat capital. The research adopts a community-based approach to co-develop sustainable solutions tailored to rural contexts, such as mobile banking access, childcare- inclusive business models, and halal market linkages. Our findings demonstrate that combining Zakat funds with structured entrepreneurial support can significantly enhance business viability, with pilot data showing 60% higher survival rates compared to conventional aid models. The proposed ZSEM framework operationalizes Maqasid al-Shariah by incorporating Shariah-compliant financing (Qard al-Hasan), digital financial literacy training, and gender-responsive policy measures, ensuring alignment with Islamic economic principles and Sustainable Development Goals (SDGs 1, 5, 8). Key policy recommendations include blockchain-based Zakat transparency systems and a National Zakat Entrepreneurship Taskforce to institutionalize best practices. This study contributes to Islamic social finance and inclusive development literature by providing an actionable model for transitioning Asnaf communities from aid dependency to economic self-sufficiency.

FACTORS INFLUENCING SUSTAINABILITY OF FOOD AND BEVERAGE FRANCHISEE’S BUSINESSES IN MALAYSIA

2025-09-22T12:44:06+08:00

The growth of the franchise business in Malaysia has significantly contributed to the national economy, amounting to approximately RM30.03 billion of the Malaysian gross domestic products (GDP), compared to RM10.02 billion in 2009. However, in terms of GDP percentage contribution, the results have been inconsistent. According to the International Franchise Association (2022), approximately 32,700 franchised businesses in Malaysia shut down within the first six months following the COVID-19 outbreak as of August 2020. Without major government advocacy, it is predicted that another 36,000 franchised units may not survive. Previously, the Malaysian government aimed to increase the number of franchise outlets from 10,720 in 2010 to 76,010 outlets in 2020, with an expected creation of 150,800 jobs and a projected GDP growth contribution of 9.4% (KPDNKK, 2016). To sustain this growth in the 21st century, franchise entrepreneurs must foster sustainable creative value while navigating the challenges of an evolving business environment and adapting to the global innovation process. Both internal and external limitations affect business survivability. This paper aims to explore franchise models by analysing different dimensions and strategies related to franchise business sustainability goals. Agency Theory, Resource-Based View (RBV) Theory, and Contingency Theory are integrated to examine the potential relationships between key variables and to develop a comprehensive research framework. A total of 241 franchisee companies from the food and beverage sector in Malaysia participated in this study. Data was collected through surveys and analysed using SPSS and Partial Least Squares (PLS) procedures to test the study’s hypotheses. This study contributes to both theoretical and practical knowledge by offering a robust research framework. It provides a clear understanding of the impact of selected variables as strategic factors influencing franchisee business sustainability. The findings can be beneficial for companies and academicians in developing effective strategies for the franchise industry.

CORPORATE ENVIRONMENTAL DISCLOSURE, CORPORATE GOVERNANCE, AND COST OF DEBT IN CHINA’S PHARMACEUTICAL INDUSTRY

2025-08-11T11:50:26+08:00

In China, one of the largest emerging markets, the growing public demand for sustainable development has led creditors to place greater emphasis on corporate environmental performance. This study uses a sample of 1141 firm-year observations of Chinese listed pharmaceutical companies from 2018 to 2022, to empirically examine the impact of corporate environmental disclosure (ED) on the cost of debt (COD), as well as the moderating effect of corporate governance on this relationship. By employing a Fixed Effects regression model, the results show that enhanced ED significantly reduces the COD. Furthermore, corporate governance plays a significant positive moderating role in this process. Similar results are obtained using the two-step system Generalized Method of Moments (GMM) estimation, which can address the potential endogeneity issues. These findings provide valuable insights for Chinese pharmaceutical companies on how enhancing ED and governance can help lower financing costs, leading to a better balance between profitability and environmental protection. Specifically, such improvements are likely to result in more favorable financing conditions, benefiting companies, creditors, and the public in an evolving market. This paper also offers practical recommendations for corporate managers, creditors, and policymakers, aiming to enhance environmental disclosure standards, integrate such disclosures into financial risk assessment frameworks, and strengthen the effectiveness of corporate governance.

ENHANCING PERFORMANCE IN SMES: A CONCEPTUAL FRAMEWORK FOR AI ADOPTION THROUGH DIGITAL READINESS AND EMPLOYEE DIGITAL SKILLS

2025-09-19T22:17:00+08:00

In today’s rapidly changing digital era, the adoption of Artificial Intelligence (AI) is transforming business operations by enhancing efficiency, innovation, and productivity. Small and Medium-sized Enterprises (SMEs), which play a vital role in driving economic growth, often struggle to leverage AI for competitive advantage. Despite the significant potential of AI to enhance SME performance, adoption rates remain relatively low due to technological and organizational barriers. This study applies the Technology-Organization-Environment (TOE) framework to investigate the factors influencing AI adoption in SMEs which impact on performance. This study, focuses on proposed conceptual model which combines technological factors (digital readiness) and organizational factors (employee digital skills) as key determinants of AI adoption. It seeks to bridge the gap in existing research by providing a structured approach to assess in-depth understanding into TOE constructs such as digital infrastructure readiness and employee digital skills. As a research proposal, this study will employ Exploratory Factor Analysis (EFA) and Reliability Analysis Cronbach’s Alpha to validate the conceptual model, followed by Structural Equation Modelling (SEM) to examine relationships among key constructs. This finding will provide valuable insights for SMEs top management, government. policymakers and technology players by offering effective guidelines to enhance AI adoption and drive sustainable growth in the SMEs.

MAPPING THE RESEARCH LANDSCAPE ON AUTHENTIC LEADERSHIP AND WORK PERFORMANCE: A BIBLIOMETRIC REVIEW

2025-08-10T16:57:27+08:00

Authentic leadership has developed as a pivotal construct in organizational behavior research, particularly concerning its influence on employee work performance. Despite growing scholarly interest, the evolution, thematic structure, and research trends in this domain remain fragmented. This research aims to systematically map the global research landscape on authentic leadership and work performance using bibliometric analysis. The main objective is to identify publication trends, influential authors, core journals, collaborating countries, and thematic clusters that define the field. A total of 2,942 documents were retrieved from the Scopus database, spanning from inception until 2024. To ensure data consistency and reliability, OpenRefine was used for data cleaning and standardization. VOSviewer software was employed for co-authorship, co-citation, and keyword co-occurrence network visualizations, while the Scopus Analyzer provided descriptive statistics on publication and citation trends. The findings reveal a steady growth in publications over the last decade, with the United States, China, as well as the United Kingdom being the most prolific contributors. High-impact journals and key authors were identified, along with the most frequently cited articles shaping theoretical and empirical foundations. Keyword analysis indicated strong thematic linkages between authentic leadership, work engagement, organizational commitment, job satisfaction, and employee performance. The co-authorship network suggests increasing international collaboration, while the co-citation analysis highlights a consolidated knowledge base anchored in leadership theory, positive psychology, and performance management. This review not only offers an in-depth overview of past and current research trends but also identifies underexplored areas and potential directions for future studies. The study contributes to the consolidation of authentic leadership research and provides a valuable reference point for academics, practitioners, and policymakers aiming to enhance employee performance through leadership practices rooted in authenticity.

NAVIGATING THE LABYRINTH OF SUBJECTIVE CAREER SUCCESS IN THE 21ST CENTURY: A LITERATURE REVIEW

2025-09-18T13:43:56+08:00

Subjective career success, an individual's own evaluation of their career achievement and satisfaction, is a critical yet immature construct in career research. The literature review addresses the lack of consensus regarding its measurement and conceptualization by synthesizing findings from 50 Scopus peer-reviewed articles (2010–2024). The study identifies determinants of subjective career success, including personal values, proactive behaviors, interpersonal relationships, and cultural contexts. Recognition, job satisfaction, and meaningful work are significant consequences. Despite these observations, gaps remain, including the creation of culturally responsive measures and addressing underrepresented populations, such as minorities and women. The overreliance on qualitative analysis, also indicate the need for longitudinal studies and mixed-methods research. The article integrates socio-emotional selectivity theory and the motivational theory of lifespan development to explain how subjective career success evolves across life stages. The findings provide action plans for organizations and individuals, emphasizing the importance of aligning personal values with career goals and establishing conducive work environment climates. Future research is suggested to focus on the refinement of measurement instruments, exploring diverse populations, and theory-practice gaps to enhance career satisfaction in dynamic working environments. This review contributes to both theoretical advancement and practice-based insights on subjective career success.

IMPAK BANTUAN RUMAH BAITULMAL TERHADAP KESEJAHTERAAN HIDUP ASNAF

2025-08-05T11:17:16+08:00

Baitulmal merupakan satu institusi yang mengendalikan harta orang Islam. Menerusi baitulmal, ia menjadi satu institusi kebajikan yang bertujuan membasmi kemiskinan dan membantu orang Islam dalam menelusuri kelangsungan hidup. Kajian ini memfokuskan kepada impak bantuan rumah baitulmal yang meliputi dua skop iaitu bantuan bina rumah baru dan bantuan baik pulih rumah. Metodologi kajian ini adalah berbentuk kualitatif dan menggunakan pendekatan temu bual separa berstruktur dan fokus berkumpulan. Responden yang terlibat adalah terdiri daripada 24 orang responden iaitu dua belas responden yang menerima bantuan bina rumah baru dan dua belas responden lagi yang menerima bantuan baik pulih rumah. Huraian data temu bual adalah dengan menggunakan pendekatan tematik. Hasil temu bual menunjukkan bahawa para responden memberikan respons bahawa bantuan ini memberikan perubahan positif dalam kualiti kehidupan mereka dan memberikan lebih keselesaan untuk berteduh. Bantuan ini juga merupakan satu tindakan efektif yang dilaksanakan oleh Majlis Agama Islam dan Adat Istiadat Melayu Perlis (MAIPs) bagi memperbaiki keadaan kehidupan golongan asnaf.

Baitulmal is an Islamic financial institution that manages the wealth of Muslims, serving as a charitable body dedicated to alleviating poverty and supporting the Muslim community in sustaining their livelihoods. This study examines the impact of Baitulmal housing assistance, focusing on two types of support: the construction of new homes and the repair or renovation of existing homes. The study employs a qualitative methodology, using semi-structured interviews and focus group discussions. A total of 24 respondents participated in the study, 12 recipients of newly constructed houses and 12 recipients of home repair assistance. Data from the interviews were analysed using a thematic approach. The findings indicate that the respondents experienced a positive shift in their quality of life and greater comfort in their living conditions following the assistance. This initiative, implemented by the Majlis Agama Islam dan Adat Istiadat Melayu Perlis (MAIPs), is shown to be an effective initiative in enhancing the well-being of the asnaf community.

ELECTRONIC BANKING (E-BANKING) AND PERFORMANCE OF ISLAMIC COMMERCIAL BANKS IN INDONESIA

2025-08-11T12:56:10+08:00

One of the cashless transactions implemented by Islamic Commercial Banks in Indonesia is internet banking or Electronic Banking (e-banking). The purpose This study to examine the impact of the implementation of electronic banking (e-banking) on the financial performance of Islamic Commercial Banks in Indonesia. The population of this study consists of all Islamic Commercial Banks in Indonesia from 2013 to 2023. According to the Islamic Banking Statistical Data from the Financial Services Authority (Otoritas Jasa Keuangan) in 2013, there were 11 Islamic commercial banks in Indonesia. Due to mergers of several Islamic banks, this study obtained data from 6 Islamic commercial banks as samples. The research findings indicate that the implementation of Electronic Banking (EB) has a negative effect on Return on Assets (ROA). This result is suspected to be caused by the costs associated with electronic banking services, such as infrastructure, maintenance, and human resources, which require higher expenses compared to the revenue generated from internet banking services. Moreover, the increasing frequency of updates to electronic banking services could potentially lower the bank's profitability (ROA) due to the significant costs associated with updating devices, which in turn reduces income. Overall, the costs incurred by Islamic banks to provide internet banking services involve various large cost components, ranging from system development and maintenance to transaction costs, security, and Sharia compliance. The variables of SIZE, DEPOSIT, NPF, and OEOI have an impact on the performance of Islamic Commercial Banks in Indonesia.

UJIAN KESAHAN DAN KEBOLEHPERCAYAAN FAKTOR-FAKTOR YANG MEMPENGARUHI BUDAYA KEUSAHAWANAN DALAM KALANGAN BELIA ASNAF DI PERLIS MENGGUNAKAN SPSS

2025-08-05T10:51:24+08:00

Kajian ini bertujuan untuk menguji nilai kesahan dan kebolehpercayaan faktor-faktor yang mempengaruhi budaya keusahawanan di kalangan belia asnaf di Perlis. Kajian ini memberi tumpuan kepada tiga pemboleh ubah bebas, iaitu sikap keusahawanan, kemahiran keusahawanan, dan pendidikan keusahawanan, dalam membentuk budaya keusahawanan sebagai pemboleh ubah bersandar. Skop kajian melibatkan belia asnaf di negeri Perlis, yang merupakan kumpulan sasaran penting dalam usaha meningkatkan kesejahteraan sosioekonomi melalui bidang keusahawanan. Kaedah kuantitatif digunakan untuk mengumpul data daripada responden. Dalam kertas kajian ini, perisian SPSS digunakan untuk menguji kesahan dan kebolehpercayaan faktor-faktor yang mempengaruhi budaya keusahawanan dalam kalangan belia asnaf di Perlis. Semua nilai bagi ujian kesahan dan kebolehpercayaan adalah signifikan dan boleh diterima.

This study aims to examine the validity and reliability of the factors influencing entrepreneurial culture among asnaf youth in Perlis. It focuses on three independent variables—entrepreneurial attitude, entrepreneurial skills, and entrepreneurship education—in shaping entrepreneurial culture as the dependent variable. The scope of the study involves asnaf youth in the state of Perlis, who represent a key target group in efforts to enhance socioeconomic well-being through entrepreneurship. A quantitative approach was used to collect data from respondents. SPSS software was employed to test the validity and reliability of the factors influencing entrepreneurial culture among asnaf youth in Perlis. All values obtained from the validity and reliability tests were significant and acceptable.

REVIVING AL-KASB: THE ROLE OF TAHFIZ AND PONDOK INSTITUTIONS IN CULTIVATING SOCIAL ENTREPRENEURSHIP

2025-09-22T12:49:18+08:00

In an era of rising demand for ethical and sustainable economic practices, the Islamic concept of Al-Kasb, which emphasizes lawful and ethical earning, has regained scholarly and practical attention. This mini review investigates the potential of Tahfiz and Pondok institutions, two traditional Islamic educational models, in reviving Al-Kasb through the cultivation of social entrepreneurship. Drawing on interdisciplinary studies, the review explores how these institutions, deeply rooted in spiritual education and community engagement, can evolve into catalysts for value-driven enterprise. The discussion centers on three interrelated themes: social impact, institutional environment, and the integration of social entrepreneurship. Findings suggest that these institutions are uniquely positioned to instil Islamic ethical principles within entrepreneurial ventures aimed at community empowerment and sustainable development. However, challenges persist, including limited financial resources, lack of integration with formal systems, and insufficient context-specific models. The review highlights the need for culturally grounded, Shariah-compliant frameworks tailored to the lived realities of these institutions. This paper contributes to a deeper understanding of how traditional Islamic education can intersect with modern social enterprise, reviving Al-Kasb in ways that are both ethically sound and socially impactful.

THE INFLUENCE OF ENVIRONMENTAL REGULATION ON CORPORATE ENVIRONMENTAL DISCLOSURE: THE MODERATING ROLE OF CORPORATE GOVERNANCE

2025-08-11T12:10:21+08:00

Corporate environmental information carries significant social externalities, necessitating effective environmental regulation to guide and standardize disclosure practices. Drawing on stakeholder theory, legitimacy theory, and agency theory, this study examines the impact of environmental regulation—perceived by corporates within the regulatory framework—on corporate environmental disclosure while also investigating the moderating role of corporate governance. Based on a panel dataset of 327 listed pharmaceutical companies in China, covering the period from 2018 to 2022, this study employs fixed effects regression analysis to test these relationships empirically. The Generalized Method of Moments (GMM) regression is also applied as a robustness check to address potential endogeneity concerns. The results indicate that intensified environmental regulation significantly promotes corporate environmental disclosure among Chinese pharmaceutical firms. Furthermore, corporate governance is found to positively moderate this relationship, strengthening the effect of environmental regulation on disclosure practices. These findings offer important implications: policymakers should reinforce environmental regulation and improve enforcement mechanisms, while firms should enhance corporate governance structures to further improve their environmental disclosure performance.

BEAUTY IN THE DIGITAL AGE: WHAT INFLUENCES WOMEN TO BUY SKINCARE ONLINE?

2025-09-19T22:25:40+08:00

As e-commerce continues to grow, understanding consumer behavior in the online skincare market becomes increasingly important. This research examines the key factors influencing women’s intention to purchase skincare products online. It examines the relationship between Product Price (PP), Brand Trust (BT), Perceived Usefulness (PU), Review Credibility (RC), and word of mouth (WOM) with purchase intention among women. Using a quantitative approach, this study aims to gather and analyze data from Malaysian women to assess the impact of these factors on their intention to purchase skincare products online. Data is collected through a questionnaire distributed via email, with a sample size of 395 respondents. The study utilizes reliability analysis, multiple regression analysis, and Pearson's correlation analysis for data analysis. Evidence from the study shows that brand trust and word-of-mouth significantly impact purchase intention, whereas product price, perceived usefulness, and review credibility show no significant effect. The study intends to explore consumer behavior trends among female shoppers in Malaysia's digital skincare industry, in particular the online skincare market among women. These insights could inform e-commerce strategies for skincare companies and help businesses enhance brand credibility and leverage word-of-mouth marketing. It will ultimately contribute to the development and improvement of the online skincare retail sector in Malaysia.