International Journal of Accounting, Finance and Business
The International Journal of Accounting, Finance and Business (IJAFB) is an academic, refereed journal published quarterly (March, June, September and December). This journal provides open access to its content on the principle that making research journal and academic manuscript freely available to the public supports a greater global exchange of knowledge. IJAFB publishes articles and theoretical reviews. IJAFB aims to address conceptual paper, book & article review, theoretical and empirical research issues that impact the development of Accounting, Finance and Business as an educational and scientific discipline, and promote its efficiency in the economic, social and cultural contexts. The publication for this refereed journal are quarterly (March, June, September and December). The journal aims to publish all quality submission in time to ensure the impact of humanities research quickly conveyed, examined, and disseminated worldwide. Simultaneously, it visions to become the benchmark for the research and publications in all the fields of tourism, hospitality and environment management and to promote the superior standards globally. This journal uses double-blind review, which means that both the reviewer and author identities are concealed from the reviewers, and vice versa, throughout the review process. To facilitate this, authors need to ensure that their manuscripts are prepared in a way that does not give away their identity
From Boredom to Engagement: The Impact of Kahoot and Quizizz on Students’ Learning Participation in Economics Classes.
: Game-based learning enhances both enjoyment and effectiveness in the classroom by incorporating elements such as scoring, competition, and teamwork to maintain student engagement and assess knowledge. In this study, Kahoot and Quizizz were used as online tools to reinforce previously learned economics concepts, aiming to reduce boredom and fatigue in online learning environments. The results show that these platforms increased student participation and engagement in class. Furthermore, the study emphasizes the need to equip teaching staff with skills in digital learning tools as game-based learning continues to gain traction in higher education.
Copyright (c) 2025 International Journal of Accounting, Finance and Business
The role of financial literacy on financial technology for women entrepreneurs in Indonesia
This study explores the role of financial literacy on technology for women entrepreneurs in Indonesia mainly focused on mobile banking and blockchain technology. Utilizing a correlational research design, data were collected from a sample of 386 women entrepreneurs through a self-constructed Likert-scale questionnaire. The analysis was conducted using path analysis techniques. The findings reveal that financial literacy significantly relationship with mobile payment. Specifically, the direct effect of financial literacy and blockchain technology application was significant. These results underscore the importance of financial literacy in enhancing the effectiveness of mobile payment and blockchain technology application. The study emphasizes the need for comprehensive financial literacy programs to maximize the benefits of technological advancements in the financial sector. Empirical evidence from related literature supports the findings, indicating that higher financial literacy enables better utilization of mobile payment and blockchain technology application. The research provides valuable insights for policymakers and educational institutions aiming to improve financial literacy and leverage mobile payment and blockchain technology application for financial management of women entrepreneurs.
Beyond compliance: Baking ingredients suppliers’ insights on halal certification and non-Muslims market dynamics in Malaysia
This study explores the importance of Halal certification to non-Muslim users from the perspective of baking ingredient suppliers in Malaysia. Recognising the evolving role of Halal certification beyond religious compliance, the research investigates how non-Muslims baking ingredient users adopt Halal-certified ingredients to meet consumer expectations and gain market advantages. Semi-structured interviews were conducted with twelve baking ingredient suppliers using a qualitative research design and purposive sampling. Data were extracted from the interviews, and thematic analysis was carried out to identify the themes. Thematic analysis revealed twelve paradigms of Halal certification, organized under two primary sub-themes: (1) Religious and Cultural Commitment and (2) Business Strategy and Marketability. The motivation to rely on external reputational source by these consumers varies, ranging from cultural and dietary compliance, fulfilling a moral obligation towards Muslim consumers, subsequently enhancing their business growth. From the suppliers’ perspective, these insights highlight that Halal certification transcends religious boundaries and functions as a strategic and ethical business tool to business and commercial users whereas end-users use it as a reference to meet their daily cultural and dietary compliance. Furthermore, the use of Halal-certified products in their business also enhances Halal market inclusivity among non-Muslim micro-entrepreneurs. This research contributes to the understanding of Halal consumption behaviour among non-Muslims and offers new perspectives on fostering cross-cultural religious harmony through ethical food practices
The effect of Technology-Organization-Environment factors on SMEs’ performance: A conceptual paper.
This study proposes a framework based on the Technological, Organizational, and Environmental (TOE) framework in examining the performance of small and medium-sized enterprises (SMEs) in Malaysia. Using this framework, the study will assess the impact of ICT infrastructure, relative advantage, top management support, and government support on Malaysian SME performance. These variables were selected based on their relevance to Malaysia’s current digital transformation agenda and their demonstrated significance in prior studies on innovation adoption and SME development. The findings aim to contribute to the limited literature on SME performance in emerging markets and provide practical insights into how TOE-related factors can enhance business outcomes.
The role of leverage on real earnings management in financially distress firms before and during the Covid-19
Previous research has identified poor industry performance, weak firm performance, and high leverage as significant factors contributing to financial distress, which can subsequently influence the manipulation of earnings. Therefore, this study aims to examine the role of financial leverage in shaping earnings management behaviours in distressed firms with varying leverage conditions across different time periods, both prior to and during the COVID-19 pandemic. Utilizing Roychowdhury's (2006) REM model, which includes measurements of Abnormal Cash Flow from Operations, Abnormal Production Costs, and Abnormal Discretionary Expenses, this study analyzes a sample of 672 firm-year observations from Malaysian publicly listed companies covering the years 2018 to 2021. First, the findings show a significant positive relationship between financially distressed firms and REM practices, both before and during the pandemic. Then, it also highlighted that financially distressed firms may strategically choose certain REM components, where low-leverage firms are more likely to engage in upward earnings management compared to their high-leverage counterparts both before and during the pandemic. Furthermore, we observe a significant negative relationship between leverage and REM, suggesting that higher leverage correlates with lower levels of earnings management. This study contributes to the earnings management literature by demonstrating how leverage acts as a constraining factor on earnings manipulation and by revealing patterns of managerial behaviour across different levels of financial distress.
Role Conflict, Workload, Organizational Environment and Work Performance Among Administrative Employees in Hospital Kuala Krai.
Employees in the healthcare sector face increasing occupational demands due to the evolving nature of work, contributing to high levels of workplace stress and affecting performance outcomes. This study investigates the relationship between role conflict, workload, and organizational environment on employee performance among administrative staff at Hospital Kuala Krai. Using a cross-sectional design and stratified sampling, data were collected from 127 respondents through a validated 20-item questionnaire. The study employed Pearson Correlation and Multiple Regression analyses using SPSS to examine the relationships among the variables. Findings revealed a significant and positive relationship between organizational environment and employee performance (r = .582, p < .05), highlighting the critical role of a supportive and structured work environment in enhancing job outcomes. Conversely, role conflict and workload exhibited weak and non-significant correlations with performance (r = .033 and r = .135, respectively), suggesting these factors may be mitigated through effective role clarity and workload distribution practices within the organization. Regression analysis confirmed that only organizational environment significantly predicted performance (β = .489, p < .05), explaining 37.1% of the variance (R² = .371) in employee performance. These findings underscore the importance of cultivating a conducive organizational environment to optimize staff productivity in healthcare settings. The absence of significant relationships between role conflict and workload may reflect effective internal management strategies, such as clear role delineation and balanced task allocation. This study contributes to the understanding of psychosocial work factors in healthcare administration and offers practical implications for workforce planning and organizational development. Future studies are encouraged to explore other psychosocial or contextual factors and compare results across multiple institutions for broader generalizability.
The influence of moral norm toward organic food purchase intention among Malaysian consumers: A conceptual study
The production of organic food that adheres to sustainable practices has been acknowledged for its contribution to environmental protection. This suggests that consumers' purchase decisions on organic food can be motivated by both health benefits and a sense of responsibility to protect the environment. However, the growth of organic food in Malaysia remains a niche product, despite its known beneficial characteristics. Recognising this situation, this study has utilised the Theory of Planned Behaviour (TPB) to develop a conceptual framework for examining the factors that influence Malaysian consumers' purchase intentions regarding organic food. While the TPB consists of three main predictors, this study proposes an extension by integrating a moral norm into the framework that emphasises ethical consideration. This approach is relevant within the context of organic food as it supports environmental sustainability. As such, this highlights the need for further investigation into how moral norm can shape consumers' purchase intentions toward organic food, considering that the organic food market in Malaysia is still developing and is consumed by a relatively small population. To address this, the study proposed a quantitative approach for data collection through a structured questionnaire. SPSS and SmartPLS 4 will be used in this study to analyse descriptive statistics and inferential statistics. By integrating moral norm into the TPB, the study aims to offer insights into consumer behaviour toward sustainable consumption. The findings are anticipated to contribute to both academic and practical perspectives, highlighting the aspect of moral norm and their influence on consumers' purchase intention toward organic food in Malaysia.
“Dumping dilemma”: Rethinking Malaysia’s waste management crisis with sustainable finance solutions - A conceptual paper
The rising importance of Environmental, Social, and Governance (ESG) principles has led to a greater focus on sustainable waste management practices across nations. This conceptual paper explores the alignment of waste management in Malaysia with sustainable finance, emphasizing the role of financial-based solutions to tackle mounting waste issues. Drawing on the Waste Hierarchy Model, the Theory of Waste Management, and the Theory of Planned Behavior (TPB), the paper outlines the core issues-such as landfill dependency and low recycling rates—and analyzes how financial incentives implemented in other commies could serve as effective policy interventions in Malaysia. This paper serves as a foundation for future empirical investigations into behavioral and policy mechanisms driving sustainable waste practices
Adoption of internet banking in Malaysia: An empirical analysis using the technology acceptance model
This study investigates the relationships between perceived usefulness, perceived ease of use, attitude, and intention to use internet banking within the framework of the Technology Acceptance Model (TAM). Data were collected from respondents in a public sector in Putrajaya, with 43 valid questionnaires returned. Correlation analysis revealed that all hypothesized relationships were supported. Perceived usefulness showed a stronger relationship with attitude (r = 0.513, p < 0.01) than with intention (r = 0.339, p < 0.05), while perceived ease of use also had a moderate relationship with attitude (r = 0.499, p < 0.01) and a weaker yet significant relationship with intention (r = 0.328, p < 0.05). These findings confirm the robustness of TAM in predicting internet banking adoption and highlight the importance of improving system usability and functional benefits to enhance user attitudes and encourage adoption.
Cultural intelligence and success in international business: The role of cognitive, behavioral, and motivational cultural intelligence
Cultural Intelligence (CQ) is the ability to communicate, negotiate, and work effectively with people from culturally different backgrounds. CQ enables business to comprehend the values, beliefs, and practice of diverse cultures, which can promote worldwide expansion and innovation. Additionally, it can assist in establishing solid relationships with clients, partners, and staff from a variety of background. This paper explores the role of CQ in international business success, focusing on its three core dimensions: cognitive, behavioral, and motivational CQ. By integrating existing literature and proposing a conceptual framework, this paper highlights how these dimensions individually and collectively contribute to enhancing cross-cultural competence, fostering effective communication, and driving business outcomes in global contexts.
Impact of generational differences on the perception of employee attributes in relation to employee performance: A conceptual model
Employee performance has become more challenging for managers to manage with a diversified workforce in terms of age, background, lifestyle, upbringing, and exposure to technological advancement, that has flooded the industry. The variation in the age of this workforce poses the management with a new task to effectively manage them. Each generation having its own personality and characteristics, has a different perspective on problems and knowledge. Employee performance is vital to organizational productivity and therefore workplace motivation is crucial. Due to their generational differences, they have different viewpoints or stance on certain employee traits that affect the employee performance. Employee attributes impact both the aims and strategy of the company as well as the performance of its employees so it’s important for an organization to consider these traits and attributes. Goal of this research is to understand the influence of generations on employee attributes and their eventual impact on employee performance. The focus of this study will be on generation X, Y and Z. This research offers both theoretical and practical insights. It shows the connection on how important the perceptual variations to performance results, theoretically advancing on generational impacts in organizational behaviour. Effectively, it gives organizational leaders evidence-based methods to improve generational alignment in work practices, which in turn improves employee motivation and organizational
The Role of Emotional Intelligence in the Relationship between Perceived Stress and Student’s Mental Health: A Conceptual Framework
: Past researchers identified a strong relationship between perceived stress and students’ mental health. Although various studies have been conducted on the stress related factors, a thorough review of the literature highlights some research gaps. Firstly, there are few studies that discuss the role of emotional intelligence as the personal resource to buffer the relationship between perceived stress and students’ mental health. Secondly, past researchers basically investigate only the direct effects between various stress related factors and other individual outcomes. However, less research has been done on identifying the mechanisms which may help to explain these relationships. Thus, this study focuses on outlying the propositions on the role of perceived stress as a potential mediator between stress related factors of academic pressure, family pressure, side activity pressure and financial pressure; and one aspect of individual outcomes (students’ mental health). Besides, emotional intelligence is proposed as the potential moderator than buffer the relationships. The relationships among the variables are discussed through the lens of Transactional Model of Stress and Coping. Lastly, suggestions for future studies are proposed.
Digital transformation and corporate governance: A systematic literature review.
Digital transformation has emerged as a transformative force in higher education institutions, driven by advancements in the Fourth Industrial Revolution and further accelerated by the global disruptions caused by the COVID-19 pandemic. This systematic literature review investigates the comprehensive impact of digital transformation on higher education, particularly in relation to institutional governance, sustainability practices, risk management, and academic performance. The study addresses a critical gap in understanding how digital technologies are reshaping administrative functions, stakeholder engagement, and decision-making frameworks within higher education. Using the PRISMA methodology and an advanced search strategy applied to the Scopus database; an initial pool of 265 documents was identified. Following a rigorous selection process involving screening, eligibility assessment, and quality appraisal, a final sample of 31 peer-reviewed journal articles and conference papers published between 2020 and 2025 was chosen for in-depth analysis. These studies were thematically synthesized into three dominant themes: governance mechanisms and institutional reform, sustainability and environmental, social, and governance innovation, and digital risk management alongside performance enhancement. The findings demonstrate that digital transformation improves transparency, supports responsive and inclusive governance structures, and enables evidence-based policy development. It also contributes to sustainability through digitalised operations, such as paperless systems and remote learning, while enhancing institutional resilience and operational efficiency. Despite these advancements, higher education institutions continue to face challenges including digital inequality, cybersecurity vulnerabilities, and a lack of digital leadership capacity. Overall, the review highlights digital transformation as a strategic enabler of innovation and resilience in higher education. It provides valuable insights for policymakers, academic leaders, and institutional planners aiming to optimise digital initiatives to support long-term sustainability, adaptability, and performance improvement across the higher education sector.
Factor That Contribute to Depression among University Students in Malaysia
Depression among university students has become an alarming concern, particularly in Malaysia, where studies indicate higher levels of mental health issues compared to other countries. This study investigates the key factors contributing to depression among undergraduate students. Drawing on established literature, the study identifies four main determinants: social life, excessive workload and lecturer’s role, family support, and financial constraints. Using a quantitative approach, data were collected through structured questionnaires and analyzed using SPSS. The findings revealed that financial constraints had the strongest association with depression, followed by family support and social life, while excessive workload and lecturer’s role had a comparatively lower impact. The reliability of all constructs was confirmed with Cronbach’s alpha values above 0.70. The study highlights the urgent need for institutional strategies that address financial and social support mechanisms to improve student well-being. Limitations include the study’s narrow focus on a single geographic region and its cross-sectional design. Future research is recommended to explore additional psychological variables that may influence depression among students.
Opportunities and challenges of digitalizing tax administration in Malaysia: Toward efficient, inclusive, and secure governance
The digitalization of tax administration has emerged as a transformative strategy for enhancing efficiency, transparency, and compliance in public sector governance. In Malaysia, initiatives such as the HASIL e-Filing system, the MyTax portal, and e-Stamping mark significant progress toward modernizing tax services in line with the Malaysia Digital Economy Blueprint (MyDIGITAL). This study explores the opportunities and challenges associated with Malaysia’s transition to digital tax systems. Drawing on global and local evidence, the findings highlight key benefits, including cost reduction, improved taxpayer compliance, enhanced user experience, and the integration of big data analytics to support policy decision-making. Digital platforms have also fostered inclusivity by expanding access to tax services, particularly during the COVID-19 pandemic. However, significant challenges persist, such as cybersecurity risks, resistance to change among stakeholders, the digital divide between urban and rural communities, and difficulties in integrating legacy systems with new technologies. Issues of data accuracy and public trust further complicate implementation. The study argues that addressing these challenges through investments in digital infrastructure, cybersecurity frameworks, and digital literacy programs is crucial for ensuring sustainable adoption. It concludes that Malaysia’s experience provides valuable lessons for other developing countries undergoing similar digital transitions, bridging the gap between global best practices and localized realities. By offering a nuanced understanding of both opportunities and barriers, this research contributes to the discourse on digital governance and provides actionable recommendations for policymakers, tax authorities, and stakeholders seeking to optimize digital tax administration.
The role of digital platforms in reshaping market entry strategies for SME
Small and medium-sized enterprises play a vital role in economic growth but face challenges that include high costs, limited marketing options, and difficulty entering new markets. Digital platforms such as Shopee, TikTok, and Instagram provide features that can overcome the challenges faced by SMEs. These digital platforms help SMEs cut costs, increase visibility, and engage a larger audience. SMEs can utilize these tools to gain insights, which can help them obtain a wider audience of customers, better target their markets, and improve marketing campaigns. Network Theory, the Resource-Based View (RBV), and Transaction Cost Economics indicate that the various digital platforms help small firms compete with large corporations, penetrate new markets, and adjust to changing trends. These platforms are often very difficult for small and medium-sized businesses to take full advantage of, given their lack of an in-depth understanding of using them optimally. The right methods will enable SMEs to survive in a hostile digital economy and achieve sustained growth.
Unlocking the Digital Purse: Exploring Factors Influencing e-Wallet Adoption among Millennials.
The rapid advancement of financial technology has revolutionized payment systems in Malaysia, particularly through the widespread adoption of mobile and digital wallets. This research examines the factors influencing the adoption of e-wallets, focusing on perceived ease of use, security, social influence, and speed among millennials in Malaysia. Despite the growing popularity of e-wallets, concerns over security and uncertainties regarding adoption rates persist. Drawing on insights from a sample of 330 millennials, this study establishes a clear relationship between perceived ease of use, security, social influence, speed, and the intention to use e-wallets. The findings highlight specific concerns and preferences of millennials, a demographic pivotal in driving e-wallet usage, particularly in online transactions. To promote e-wallet adoption and work towards a cashless society, targeted strategies and interventions are necessary. Awareness campaigns must emphasize the benefits of e-wallets while addressing security concerns to instil confidence among users. Moreover, industry stakeholders can leverage these insights to enhance e-wallet systems, thus facilitating the transition towards a cashless economy. By shedding light on the factors influencing e-wallet adoption among millennials, this research contributes to the broader discourse of financial technology adoption in Malaysia. It underscores the importance of addressing user concerns and designing user-centric solutions to drive the widespread adoption of e-wallets, ultimately advancing Malaysia's journey towards a cashless society.
Empowering tomorrow: How youth shape public participation today?
Youth engagement in public participation plays a crucial role in building inclusive, dynamic, and democratic societies. This paper reviews recent literature highlighting the benefits of youth involvement in civic activities, organizational and sports participation, and urban planning, emphasizing positive impacts on psychological well-being, social capital, and community development. Despite significant barriers such as socioeconomic challenges, infrastructural limitations, and social exclusion, emerging opportunities through digital platforms and youth-friendly policies have expanded access and inclusivity. The paper underscores the importance of creating supportive frameworks that address structural inequalities, foster mentorship, and actively involve youth in decision-making processes. Future recommendations focus on equitable resource allocation, capacity-building programs, and inclusive policy design to empower youth as active citizens, thereby strengthening democratic governance and sustainable community development.
Impact of job satisfaction, job benefit and job stress on the hotel employees’ intention to turnover in Pulau Pinang
This study explores how job stress, job benefits, and job satisfaction influence hotel employees' decisions to stay or leave their jobs in Pulau Pinang. With the hotel industry being a key player in Malaysia’s economy, employee turnover remains a major concern, affecting both service quality and operational stability. Despite efforts to improve working conditions, high levels of stress, limited job benefits, and job dissatisfaction continue to push many employees toward leaving their positions. The questionnaire was distributed to 109 respondents involving four and five-star hotel employees across different departments in Pulau Pinang. The findings indicate a significant relationship between turnover intention and three variables’ studies, job satisfaction, job benefits and job stress (p =0.001), (p < 0.01) and (p=0.002). Both Job satisfaction and job benefits show negatively significant impact respectively, while job stress shows positively significant impact. Therefore, among four and five hotel employees today, job satisfaction, job benefits and job stress are viewed as three variables that influence the turnover. Thus, this study highlights how crucial it is for hotel managers and legislators to develop policies that promote a happy workplace by providing job benefits that can raise job satisfaction and lower attrition rates, which will ultimately benefit both workers and the hospitality sector
Determinants of consumers’ purchase intentions for agro-based products through affiliate marketing in Malaysia
This study examines the factors influencing consumers’ purchase intentions for agro-based products through affiliate marketing in Malaysia. Despite the agro-based sector’s significant contribution to food security, employment, and rural income, many enterprises struggle to leverage digital platforms to engage younger consumers who prefer online shopping. This research focuses on four key determinants, product perception, convenience, social influence, and trustworthiness and their relationship with purchase intentions. A quantitative design was employed using a self-administered survey with 384 respondents aged 18 and above residing in urban and suburban regions. Data were analyzed using descriptive statistics, Pearson correlation, and exploratory factor analysis (EFA) via SPSS. Findings revealed that trustworthiness exhibited the strongest positive relationship with purchase intentions (r = 0.865, p < 0.001), followed by convenience, social influence, and product perception. EFA confirmed the validity of the four-factor structure (KMO = 0.957). Overall, product perception emerged as the most dominant factor shaping purchase decisions, underscoring the importance of perceived quality and value. These results provide practical implications for agro-based entrepreneurs and marketers in designing effective affiliate marketing strategies to enhance consumer confidence, convenience, and trust.
The Relationship Between Corporate Social Responsibility and Corporate Governance
The main objective of this study is to empirically investigate the relationship between Corporate Social Responsibility (CSR) and Corporate Governance using the stakeholder theory. The study covers 39 Malaysian public listed companies from 2014 to 2023 using the panel data regression method. It was found that the relationship between CSR and Corporate Governance is positive and statistically significant, but with a weak relationship. Therefore, this finding supports the stakeholder theory in explaining the relationship between CSR and Corporate Governance.
Ergonomics risk factors (ERFs) that influenced cognitive ergonomics aimed for work performance at onshore fabrication projects in the oil and gas industry in Malaysia
The relationship between physical, cognitive, and organizational ergonomics for the 21st century is essential for working environments. Physical ergonomics contributes to the organizational ergonomics, as well as being responsible for the cognitive ergonomics that require the supportive workplace for the ergonomic balance in the working environment. Cognitive ergonomics is the visual of mental work environment and tasks so that people are healthier, more comfortable, and more productive while lowering the risk of mental illness or stress. While the management of physical ergonomics is well-established, cognitive ergonomics also takes it into account and positively influences organizational ergonomics. Qualitative methods gather factors that influence cognitive ergonomics in organizational environments. The focus group interviews experts who work on the construction sites of onshore fabrication projects in the oil and gas industry. ARC techniques and deductive methods in Qualitative Methodology are used to look at the results and analyze cognitive-related physical and organizational factors that affect the environment. Therefore, systematic task delivery, two-way communication, and clear knowledge transfer significantly influence cognitive ergonomics. Hence, the factors that influence cognitive ergonomics are both physical ergonomics and organizational ergonomics, which are essential aspects of creating a balanced and effective working environment in the thematic for Design Improvement, Workload Management and Work Environment Control. Each of these thematic and constructs plays a crucial role in ensuring the well-being, productivity, and overall success of employees within an organization. Future research might conduct through Quantitative Methodology.
The Streaming Shift: Factor Driving Student Subscriptions at UiTM Kota Bharu
: The rapid evolution of the media sector, driven by technological advancements, has significantly shifted consumer preferences from traditional television to online streaming platforms. This study, which adopts a cross-sectional approach, explores the factors that influence undergraduate students' online streaming subscriptions at Universiti Teknologi MARA (UiTM) Kota Bharu. It seeks to determine significant differences in subscription patterns based on demographic factors such as gender and academic program, as well as to analyse how cost, customer service, ease of use, and social trends are related to these behaviours. A total of 293 students were randomly selected using stratified sampling, and they completed a structured questionnaire. Through multiple linear regression analysis, it was found that ease of use, cost, customer service, and social trends significantly influence students' streaming subscriptions, accounting for 65.6% of the variance in their subscription behaviours. The results indicate that streaming platforms should focus on offering user-friendly designs, competitive pricing, high-quality customer support, and alignment with current social trends in order to attract and retain student users. This research enhances the understanding of consumer behaviour in the digital age and provides useful insights for streaming providers looking to improve their market strategies. Future studies could benefit from larger sample sizes and the inclusion of additional variables to further verify these conclusions.
Corporate engagement with green tax incentives in Malaysia: Awareness to action?
The alarming challenge of climate change has intensified the need for sustainable business practices, particularly within the manufacturing sector. While governments worldwide, including Malaysia, have introduced fiscal instruments such as green tax incentives to encourage environmentally responsible practices, the extent to which these measures are understood and utilized by companies remains unclear. This study addresses this gap by examining the awareness and planning of green tax incentives among manufacturing companies in Malaysia. Data was collected through a structured survey to capture firms’ levels of concern regarding climate change, their awareness of available tax incentive schemes, and their intentions to incorporate sustainability into corporate strategies. The study is significant as it draws attention to the gap between policy availability and corporate readiness to act, a gap that may limit the effectiveness of climate-responsive measures. The findings have important implications for policymakers, emphasizing the need for more effective communication, targeted advisory services, and financial facilitation to ensure that green tax policies achieve their intended environmental and economic outcomes.
Risk assessments of harvesting activity in oil palm plantation at Kuala Kangsar, Perak
Malaysia's oil palm plantations contribute to the country's economic growth, but they also raise significant environmental concerns. It has become a substantial player in the oil palm industry. Harvesting activities present several risks that can significantly impact oil palm production. These risks, if not adequately managed, can lead to a decrease in production levels, adversely affecting both the company and the broader agriculture sector. Therefore, the primary objective of this study was to investigate the major impacts of oil palm harvesting activities on oil palm production. The study examined four key risk factors, which are labour risk, mechanical risk, physical risk, and ergonomic risk. Data was collected from 40 respondents at Plantation in Kuala Kangsar, Perak, using closed-end questionnaires, and the results were analysed using SPSS version 29. The analysis revealed that all four risk factors have a notable influence on technology adoption within the harvesting process. Specifically, the correlation analysis demonstrated that each risk factor is significantly related to the oil palm production. Moreover, the multiple linear regression analysis highlighted that labour risk is the dominant factor, with a strong correlation coefficient of 0.800 and a highly significant p-value of less than 0.001. This finding underscores the critical impact of labour-related issues on production efficiency. Based on these results, it is recommended that the company enhance its safety protocols by implementing stringent measures. This includes regular maintenance of harvesting equipment, conducting comprehensive ergonomic assessments to reduce physical strain on workers, and addressing labour-related challenges through improved working conditions and training. By adopting these recommendations, the company can mitigate the identified risks, improve technology adoption, and ultimately enhance oil palm production.
Unpacking behavioral control: Muslim choices in the ‘No Pork, No Lard’ dilemma
Currently, the phenomenon of 'no pork, no lard' is often found in several restaurants in Indonesia. This has confused the community, especially Muslims who question the halal-ness of restaurants that declare their products ‘no pork, no lard’. The theory of planned behaviour approach is used to examine the behaviour of Indonesian Muslim consumers towards their purchase intention on products with halal labels or simply with the label ‘no pork, no lard’. This study aims to determine the effect of attitude, subjective norms and perceived behavioural control on purchase intention moderated by religious commitment. The sample in this study were Muslims of productive age 15 to 64 years in Semarang City, with as many as 100 respondents. Data analysis in this study used a Partial Least Squares Structural Equation Modeling (PLS-SEM) approach using SmartPLS 4 software. Attitude and perceived behavioural control have a positive and significant direct influence. Religious commitment can provide a positive and significant moderating influence between attitude and purchase intention. This finding can help companies to be more sensitive to consumers by providing halal label certificates rather than ‘no pork, no lard’ labels so that Muslim consumers are not confused. This research elaborates that understanding the theory of planned behaviour can be used to resolve Muslim confusion regarding halal labels.
Shareholder activism as a corporate governance monitoring mechanism in Malaysia: A conceptual review
This paper examines shareholder activism as a corporate governance monitoring mechanism in Malaysia, where concentrated ownership and family-controlled firms pose unique agency challenges. Drawing on a conceptual and narrative literature review, the study synthesizes theoretical foundations, regulatory frameworks, and institutional practices to develop a Malaysian-centric framework. The framework links shareholder dissatisfaction, agency problems, and investing relationships to shareholder activism outcomes. Findings suggest that activism in Malaysia primarily functions through voice mechanisms—such as resolutions, voting, and board engagement—rather than exit strategies, due to the limited takeover market and collectivist cultural norms. Institutions such as the Minority Shareholder Watchdog Group (MSWG) play a pivotal role in amplifying minority shareholder voices, while effective investor relations strengthen trust, reduce information asymmetry, and enhance the success of activism initiatives. The study concludes that shareholder activism is an emerging but essential complementary governance tool that strengthens transparency, accountability, and firm performance when internal governance mechanisms are weak. The paper contributes to the limited literature on activism in emerging markets by offering a conceptual framework tailored to Malaysia’s institutional and cultural context, and provides insights for regulators, boards, and investors to foster structured shareholder engagement.
Factors influencing speaking anxiety among university students in Malaysia
Speaking anxiety is an increasing issue among university students, especially when English is the primary language in university. This issue has significant consequences that may affect student's academic performance and educational experience. This study aims to describe the factors influencing speaking anxiety to provide crucial insight into overcoming the issues. This study involves 152 students from 4 bachelor’s degree program from Faculty of Business and Management, University Teknologi Mara Kampus Machang. This sample is selected randomly using stratified sampling technique. The collected data through structured questionnaire were analyzed using descriptive analysis, correlation analysis and regression analysis. This study found three factors: fear negative evaluation, comfort in speaking English, and communication apprehension, which have a significant relationship with the students' speaking anxiety. This research contributes valuable insight into existing theories by providing empirical evidence on how these theories manifest in the context of speaking anxiety among students. Despite that, these findings can facilitate an overview of policymakers prioritizing mental health and emotional well-being in schools and universities, leading to more supportive academic environments. By addressing speaking anxiety, educators can improve student participation, engagement, and educational success, leading to better learning outcomes.
Importance of digitalising procurement in material acquisition for cost control at onshore fabrication projects in the oil and gas industry
The improvement in cost control measures throughout the procurement process, particularly regarding resource cost awareness to mitigate cost overruns, is becoming concerning. The cost control component is necessary to enhance understanding of the current and prospective function of the procurement phase in acquiring the materials in multi-billion EPC projects relative to project value. This study defines onshore fabrication as an Engineering Procurement Construction (EPC) contract and project that entails the fabrication of offshore platforms, particularly jackets and topsides, intended for the upstream industry. The issue of inadequate coordination cannot be resolved merely by distributing resources and expending funds on projects without appropriate material management planning. Consequently, the implementation of a strategic digitalization plan is essential to organise and oversee cost control measures in order to execute procurement activities and responsibilities effectively, irrespective of budgetary excesses. The objective of this research is to provide a benefit of digitalization during the procurement process for onshore fabrication projects. This research utilises data gathered from semi-structured interviews with EPC procurement experts concerning current work procedures related to the material management in EPC projects, framed within Decision Making Theory as determinants of organisational success. The data was evaluated to discover the strategic constructions and qualities, as well as to ascertain the digitalization cost control component during the procurement phase’s workflow for effective project cost management in successful EPC projects. The research indicated that successful EPC projects are associated with components of data sources about project activities such as planning and scheduling work programme during the review stage together with the prescribed fabrication cost or parameters to coordinate and mitigate cost overruns. The study's results indicated that a digitalization strategy is essential for the EPC fabricator to effectively manage EPC projects.
AI tools functions in education: A narrative overview
Artificial Intelligence (AI) is now being applied in the field of education, leading to significant improvements compared to traditional methods. Learning activities are becoming more stimulating and engaging than in the past. This paper highlighted eight functions of AI Tools in education consists of Intelligent Tutoring Systems (ITS), AI Algorithm, Virtual Reality (VR) and Augmented Reality (AR), Natural Language Processing (NLP), Educational Data Mining (EDM), Learning Analytics (LA), and Multimodal learning analytics (MMLA). The AI-assisted tool offers numerous impressive results and potential, enhancing learning experiences with an abundance of advantages. AI tools in education enable tailored educational adventures by identifying the abilities and shortcomings of learners, customizing the educational program, and modifying curriculum to meet specific demands. Individualized teaching permits learners to move forward at their own velocity, which leads to a greater understanding of the subject at hand. Artificial intelligence (AI) technologies boost evaluation procedures by automating assessments giving immediate responses to learners, while assisting learners in quickly determining opportunities for advancement. Although the advantages they offer, artificial intelligence (AI) tools in education bring security hazards arising from the acquisition of significant information about learners. It is critical to give priority to privacy and security of information to maintain confidence among educators, and learners, along with systems powered by AI. Furthermore, educators require proper guidance and assistance to effectively incorporate AI tools throughout the learning environment. Educators should develop the fundamental skills necessary to utilize advanced technologies and integrate them into their teaching methods. AI solutions can replace traditional educational methods via designed education, comprehensive evaluations, and informative material delivery. Overcoming issues with privacy and providing sufficient support for educators are key measures for maximizing the positive aspects of AI in education.
Fostering consumer cooperative member loyalty through value co-creation, trust and cooperative literacy
particularly within the retail sector, where it is considered a critical mechanism for driving sustainable business growth and competitive advantage. Although considerable research has been devoted to identifying the drivers and foundational elements of value co-creation, its wider implications particularly within the domain of relational marketing have yet to be thoroughly examined. Grounded in Service-Dominant (S-D) Logic and further supported by Experiential Learning Theory and Social Exchange Theory, this study introduces a behavioural framework for value co-creation. The framework integrates key constructs such as cooperative literacy, trust, and member loyalty, specifically within the context of consumer cooperatives in Sarawak. However, while academic interest in these constructs has been steadily increasing, limited attention has been given to understanding the specific impact of role of knowledge, particularly knowledge literacy, as a moderating factor and also mediating role of trust on fostering loyalty among members within consumer cooperative settings. In addition, the implementation of these constructs within cooperative settings particularly in the context of emerging economies has been insufficiently explored and lacks comprehensive academic understanding. This emphasizes the importance of conducting further research on value co-creation behaviour alongside cooperative literacy, trust, and member loyalty, particularly within the consumer cooperative sector.
From skills to survival: How education mediates entrepreneurial competencies and resilience in people with disabilities
People with disabilities in Malaysia experience disproportionately high unemployment, driven by societal bias, inaccessible infrastructure, and skill mismatches. Entrepreneurship offers a viable pathway to economic independence, yet success requires more than access to opportunity. It hinges on entrepreneurial competencies such as proactiveness, risk-taking, opportunity recognition, and innovativeness. This study investigates how these competencies foster entrepreneurial resilience, focusing particularly on the mediating role of education. A total of 379 Malaysians with physical disabilities were surveyed through face-to-face and online methods. Using Partial Least Squares Structural Equation Modelling (PLS-SEM), the analysis revealed that higher levels of these competencies significantly enhance entrepreneurial resilience, especially when supported by educational attainment. While education’s mediating role was less dominant than direct competency effects, it amplified key competencies like proactiveness and opportunity recognition. PWDs with formal education were notably more capable of diversifying income sources during crises. The study advocates for inclusive policy interventions that integrate competency-based entrepreneurship education, digital accessibility, and community-based mentorship to reduce structural barriers and promote sustainable livelihoods for PWDs.
The rise of digital leadership in the public sector era: A recent systematic review
In today’s fast-changing digital environment, public sector institutions are under increasing pressure to deliver services that are efficient, transparent, and adaptive. As a response, digital leadership has become an essential driver of change, helping organizations navigate technological disruption and improve how they operate. Yet, current research offers fragmented insights into what digital leadership means in practice and how it impacts public administration. This study takes a closer look by conducting a systematic literature review using the PRISMA framework, ensuring a thorough and structured approach. A comprehensive search of Scopus and Web of Science databases yielded 24 peer-reviewed articles published between 2022 and 2025. These works were analysed through three key lenses: Digital Leadership and Organizational Performance, Digital Leadership and Employee Empowerment, and Digital Leadership and Digital Transformation. Across these themes, the evidence consistently points to digital leadership playing a positive role in strengthening decision-making, boosting employee engagement with technology, enhancing public service quality, and building responsive, digitally mature institutions. Traits such as adaptability, ethical foresight, collaboration across departments, and reliance on data emerged as vital components of effective leadership in the digital era. At the same time, the effectiveness of digital leadership appears to be shaped by factors like sector-specific challenges, geographic settings, and the existing level of digital infrastructure. Overall, this review positions digital leadership as more than a technical or administrative role because of its role in a strategic necessity for public institutions aiming to innovate, remain resilient, and meet the evolving needs of citizens. The findings provide a clear, consolidated picture of where the field stands and where future exploration is needed.
Corporate ESG implementation and firm success: An empirical study in the Asian Markets.
This study investigates the effect of ESG dimensions on the financial outcome of companies across six selected Asian markets. The sample from this study was downloaded from LSEG, which consists of 418 non-financial listed firms in six Asian countries over the period 2019 to 2024. A linear regression analysis was conducted to examine the correlation between the ESG score and financial variables concerning Return on Assets (ROA) and Return on Equity (ROE). The findings reveal that firm performance is positively affected by ESG performance using both financial indicators, ROA and ROE. This indicates that firms with good ESG performance will have better performance, which is in line with the purpose of the implementation of ESG itself: to create business value and fair governance while protecting the Earth. On the contrary, the control variables, such as firm size and leverage, show significant adverse effects, indicating that poor operational efficiency or high financial burden may weaken the firm's financial performance. These findings have offered a new regional perspective on the implications of ESG towards Asian firm performance. This is important as investors and regulators are looking to align financial goals with corporate sustainability requirements.
The Influence Of Total Quality Management (TQM) On Business Performance In Security Service Industry
This study examines the influence of Total Quality Management (TQM) on the business performance in security services industry. The research aims to identify key TQM elements, including leadership, benchmarking, continuous improvement, and human resource management, and to assess their relationship with business performance. This study proposes a conceptual framework that integrates key dimensions of Total Quality Management (TQM) to enhance business performance. It makes a significant contribution to the existing body of knowledge by deepening the conceptual understanding of TQM within the context of the Malaysian security service industry. This study highlights the importance of adopting Total Quality Management (TQM) principles to support business growth and stay competitive in a changing market. The practical application of effective management strategies rooted in TQM holds strong potential to improve both business efficiency and overall business performance. The findings offer valuable insights for security service providers, as well as for entrepreneurs and policymakers seeking to enhance the competitiveness and resilience of the sector. By cultivating a high-performing TQM culture, the Malaysian security service industry can better position itself for sustainable growth and long-term success.
Bridging the gap: Enhancing sustainability in Harumanis mango farming through smart technologies and farmer readiness
Harumanis mango is known worldwide for its unique flavor and sweet taste thus making Perlis State the major focus for mango production in Malaysia. The unpredictable nature of Harumanis mango production causes severe difficulties for farmers due to its market demand. The inconsistent growth patterns linked to production variability negatively affect farmer incomes and the ability to supply this market. The implementation of sustainable and smart agricultural practices serves as a solution to deliver proper nutrients that will guarantee soil health along with ideal productivity of Harumanis mango trees. The research aims to determine the environmental sustainability levels of Harumanis mango growth in Perlis while also examining farmers willingness to implement sustainable smart agricultural methods. A content analysis of detailed interviews between Harumanis mango farmers and expert researchers determined how farmers approach sustainable farming implementations. This research applies to the Theory of Planned Behavior (TPB) framework to discover behaviour acceptance elements influencing farmers' adaptation decisions. Data analysis shows that Harumanis mango cultivation remains erratic because farmers lack understanding about the actual causes while also lacking enough knowledge to adopt sustainable farming methods. The study shows that cooperative approaches between stakeholders must be implemented to sustain Harumanis mango farming into the future.
Assessing Student Attitudes Towards Volunteerism at Public Higher Education Institution
The purpose of this research is to identify the level of attitudes and spirit of volunteerism among students in UiTM Cawangan Kelantan. This study also obtains to examine the significance influence between attitude and spirit volunteerism among students. Moreover, this study also examines the comparison between genders in relation to the attitude toward volunteerism and the level of spirit of volunteerism. A total of 179 students that completed the questionnaires. The data employed reliability, independent t-test and regression analysis. The study showed that the level of attitude and spirit towards volunteerism among student are positive. Moreover, even though, females show a slightly more positive attitude toward volunteerism than males, the difference is not statistically significant. The finding also indicates that significant relationship between attitude and spirit of volunteerism among students. For further research, it is recommended using other dimensions of factors such as knowledge and religiosity to the study.
Shaping future entrepreneurs: Insights from university students in Malaysia
Entrepreneurship among university students is increasingly viewed as a solution to youth unemployment and a driver of innovation. This study provides insights into the entrepreneurial landscape among students at Universiti Teknologi MARA (UiTM) Negeri Sembilan. Using a quantitative approach, data from 240 respondents across three campuses highlight how financial accessibility, entrepreneurial education, family background, and digital platforms contribute to students' interest in entrepreneurship. The findings show a strong preference for hybrid business models, with food and beverage, services, and apparel emerging as the most popular industries. While many students rely on family and university support, such as MASMED, financial constraints and limited awareness of available funding remain significant challenges. The study also reveals the impact of students' prior entrepreneurial experiences on their intentions and emphasizes the role of education and mentorship in bridging support gaps. These insights underscore the importance of tailored policies and institutional initiatives to support student entrepreneurs, fostering economic resilience and self-employment opportunities in the evolving digital economy.
Role of innovation in global competition: How innovation drives competitiveness in the global marketplace
Innovation plays an important role in driving competitiveness in the global marketplace. Innovation can help businesses and countries strengthen their economic position while at the same time overcoming global challenges. This conceptual paper explores the relationship between technological innovation and global competitiveness demonstrating how technological advancement can enhance organizational productivity, foster differentiation, and enable greater market agility. It also examines how new goods, services, and business models can affect a country's position in the global economy while highlighting their contributions to international trade and the creation of sustainable value. It provides a better understanding of how innovation shapes competitive advantages while also controlling economic growth and positioning countries as global economic leaders. To this end, it integrates insights from existing literature and conceptual frameworks.
The Impact of corporate Hedging Strategy on Stock Return Volatility
This study examines the relationship between stock return volatility and corporate hedging strategies in the context of Malaysia's plantation industry. This study intends to identify the causal relationships between hedging and stock return volatility by using the plantation industry companies in Malaysia become the subject of analysis with two developments of subsamples, hedgers and non-hedgers from 2011 till 2023. The methodology measures the effect of hedging actions on stock return volatility by using panel data and Heckman estimation models. Application of hedging by using derivative such as futures, options, swaps and forwards are expected to reduce stock return volatility. Furthermore, the research aims to pinpoint the event effect in which being segregated by pre- and post-strike event of COVID-19 pandemic. The analysis result showing corporate hedging has significant effect on stock return volatility. The robustness of the control variables; firm size, leverage, growth, foreign exposure are found significant, while liquidity and financial performance effects are non-significant. The study also shows the additional reduction evidence of stock return volatility on the COVID- 19 outbreak crisis, but the result is non-significant
Integrating game theory into educational simulations: Opportunities and gaps
This study explores the integration of game theory into educational simulations within Malaysian higher education, highlighting both opportunities and existing gaps. Game theory, traditionally rooted in economics, offers a strategic framework for modelling decision-making, conflict resolution, and cooperative behaviour—principles that are increasingly relevant in pedagogical design. Through a systematic literature review, the study examines how game-theoretic constructs such as Nash equilibrium, reward matrices, and strategic dominance can enhance learner engagement, critical thinking, and value internalization. Despite growing interest, few studies have rigorously applied these principles to simulation-based learning environments. The findings reveal a lack of empirical validation, limited interdisciplinary collaboration, and accessibility challenges. However, the potential for curricular innovation, pedagogical alignment, and transformative assessment strategies remains significant. This paper calls for deeper integration of game theory into simulation design to foster strategic learning and prepare students for complex real-world scenarios.
A Conceptual Framework for Measuring Service Quality in Safety Training: SERVQUAL Model
This study presents a conceptual framework for measuring service quality in safety training providers, with an involvement of the influencing element that affect overall safety service efficacy. Since safety is a significant concern in industries such as construction, healthcare, and manufacturing, providing high-quality safety training services is crucial for protecting individuals, meeting regulatory standards, and increasing overall operational efficiency. The framework brings together fundamental theories of service quality, such as the SERVQUAL model, to identify the critical characteristics of service quality in the context of safety services. These aspects are reliability, responsiveness, assurance, empathy, and tangibles, each of which is assessed based on its significance to the safety sector. By linking these characteristics to quantitative outcomes such as incident prevention effectiveness and adherence to safety rules, the framework offers a holistic way to evaluating and improving service delivery. This conceptual model is intended to serve as both a theoretical framework for future empirical research and a practical guide for safety training providers, looking to improve quality in their service offered.
Factor affecting consumers’ purchase intention of halal ready-to-eat food products
The aim of this research is to identify the factors influencing consumers’ purchase intention for halal ready-to-eat food products in the Klang Valley, Malaysia. Primary data were collected through convenience sampling by distributing self-administered questionnaires to identify the factors affecting consumer purchase intention of halal ready-to-eat food products. A survey was conducted in the Klang Valley, Malaysia, where data were collected from 300 respondents consisting of Muslim and non-Muslim consumers. Theory of planned behaviour (TPB) was used as the conceptual framework, and the variables identified are attitude, subjective norms, perceived behaviour and one additional variable which is awareness. The collected data were tested by using multiple regression analysis in Statistical Package for the Social Sciences (SPSS).
The Impact Of Perceived Ease Of Use, Perceived Usefulness, And Behavioral Intention To Use On Task Performance In The Adoption Of Electronic Records Management Systems Among Government Servants At Suruhanjaya Perkhidmatan Awam Malaysia
This study examines the relationships among perceived ease of use (PEOU), perceived usefulness (PU), behavioral intention to use (BIU), and task performance in the context of electronic records management (ERM) among 305 government servants at the Suruhanjaya Perkhidmatan Awam Malaysia (SPA). Drawing on the Technology Acceptance Model (TAM), the study aims to investigate how PEOU and PU influence BIU, and how BIU, in turn, affects task performance in the adoption of ERM systems. A structured online questionnaire was distributed to participants, and data were analyzed using SPSS. The results reveal that both PEOU and PU have a significant positive effect on BIU. Furthermore, BIU is found to mediate the relationships between PEOU and PU with task performance. The findings suggest that government servants’ intention to use ERM systems plays a crucial role in enhancing their task performance, emphasizing the importance of perceived ease of use and usefulness in driving the adoption of electronic records management systems in government institutions. This study contributes to the understanding of factors influencing ERM system adoption and provides practical implications for improving system implementation strategies within government agencies.
Apple’s internationalization strategies for its products
Apple Inc. is globally recognized for its leadership in technology and innovation which has been instrumental in facilitating the international expansion of its products and services. This paper considers the strategic issue of how Apple expands into international markets while trying to capitalize on those opportunities that preserve the integrity of its premium brand image. Apple does this through a consistent yet flexible process of reaching out to people worldwide and staying relevant in local markets. It combines technology, services, and software to bring solutions for different needs of consumers. This includes the special supply chain management system for quality production and distribution, premium pricing for exclusivity, and multi-channel retail for better accessibility. This paper discusses how Apple uses product standardization to adapt to local taste and emphasizes the crucial role of retail and online sites to stay in the market. The findings are useful to all technology companies wanting to expand their business globally yet ensuring that their fundamental brand ideals remain intact. This research underlines the importance of striking a balance between global consistency and local customization for long-term success in international markets.
Understanding Entrepreneurial Intention Among Person with Disabilities: A Conceptual Review of Psychological, Social, and Structural Determinants. International
Entrepreneurship offers persons with disabilities (PwDs) an important pathway to overcome employment barriers and achieve social inclusion. Although research on entrepreneurial intention has grown, studies focusing on PwDs remain fragmented, often examining either psychological, social, or structural factors in isolation. This paper develops a conceptual framework based on the Theory of Planned Behavior (TPB) that integrates psychological elements such as motivation and self-efficacy, social aspects including family support and societal attitudes, and structural factors such as financial access and inclusive policies. Using a narrative synthesis of peer-reviewed studies published between 2015 until 2024, the paper identifies key themes, contradictions, and gaps in existing scholarship. Its novelty lies in offering a holistic perspective that explains entrepreneurial intention among PwDs as the outcome of intersecting individual capacities and enabling environments. The framework provides a stronger theoretical foundation to guide future empirical studies while offering practical insights for policymakers, educators, and support organizations seeking to promote inclusive entrepreneurship.
Cost efficiency in halal logistics: A DEA-based evaluation of Malaysian logistics providers
Halal logistics is a growing niche within the global supply chain, driven by increasing consumer demand for Shariah-compliant services. However, its implementation often incurs higher operational costs due to segregation requirements and certification processes. This study investigates cost-efficiency among Malaysian Halal logistics companies using Data Envelopment Analysis (DEA). By analysing inputs such as truck units and warehouse space against contract logistics value, the study identifies inefficiencies and proposes strategies for optimization. It uses both qualitative (interviews and observation) and quantitative (Data Envelopment Analysis, or DEA) approaches. The study also extends existing theories by incorporating religiosity factors, which refers to the implementation of Syariah principles in managing Halal products. The findings show that logistics costs arise from the segregation of Halal and non-Halal products and from having dedicated trucks or warehouses. The research findings can be beneficial for companies and authorities to improve Halal logistics activities and address issues raised by Halal logistics companies.
From founder to next generation: A bibliometric analysis of family business succession research (1988–2024)
This study offers a comprehensive bibliometric overview of research on succession in family businesses, aiming to evaluate existing scholarship, identify dominant trends, and suggest future research directions. Using the Bibliometrix R package and its Biblioshiny interface, 379 Scopus-indexed journal articles published between 1988 and 2024 were analyzed through performance metrics, keyword co-occurrence networks, collaboration patterns, and thematic mapping. The results show substantial growth in succession research over time, with the United States, China, and the United Kingdom leading contributions. Core themes emphasize succession planning, socioemotional wealth, intergenerational transfer, and governance structures, while emerging areas such as innovation, institutional contexts, and small family firms signal expanding research frontiers. Gaps persist in developing-economy contexts, gender perspectives, and digital transformation in succession processes. This study’s originality lies in its wide temporal and geographical coverage and in applying bibliometric methods to clarify the intellectual structure and evolution of the field. By synthesizing key works, it highlights fragmentation yet reveals converging interests in sustainability, governance, and innovation, providing a foundation for scholars and practitioners to guide future inquiry on family business succession..
Entrepreneurial spirit and firm performance: A proposed framework for small and medium enterprises in China
Small and medium-sized enterprises (SMEs) are crucial for global economic growth and employment, yet their development in China faces challenges, particularly during the transition to a high-quality economy. This study aims to analyze the relationship between entrepreneurial spirit, dynamic marketing capabilities (DMC), and firm performance in Chinese SMEs by integrating Western and Chinese research. Using a literature review of Web of Science, Scopus, and CNKI (2015-2025), we identify that while innovation and risk-taking are universal dimensions of entrepreneurial spirit, contractual spirit is uniquely emphasized in China. Dynamic marketing capabilities are found to mediate the relationship between entrepreneurial spirit and firm performance. The study proposes a conceptual framework to fill research gaps, offering theoretical and practical guidance for SME performance improvement.
Factors influencing rice farmers to participate in agricultural development programme
Rice is a strategic commodity for Malaysia as it is the staple food for Malaysians. However, the rice sector constantly faces various challenges that lead to unsustainable supply, directly threatening food security in the country. Therefore, the rice sector always receives government intervention such as organizing expansion programs aimed at increasing rice yields in the country. Although the policy of rice sufficiency through local production has long been the main focus of the government, however, to make these policies successful, the participation from the target group, namely the rice farmers, is the main determinant of the success of a program. The question is, what are the probability factors that influence rice farmers to accept or participate in the development programs to increase rice yields that have been organized by the extension agencies. Therefore this study seeks to understand the factors that influence farmers to participate in agricultural development programs organized by extension agencies. A systematic literature review of the peer-reviewed literature was undertaken to analyze the related factors that influenced farmers to participate in agriculture development programs.
Bibliometric Analysis of Sustainable Publication Trend on Robo-Advisors: A Decade of Literature
The emergence of the digital economy has significantly transformed traditional financial advisory services in wealth management. This study aims to identify global research trends on robo-advisors using bibliometric analysis. A comprehensive search was conducted in the Scopus database, covering publications from 2015 to December 2024, resulting in 446 scholarly articles. Bibliometric techniques such as citation network analysis, co-citation analysis, content analysis, publication trends, and keyword analysis were applied to explore the evolution of robo-advisory research. Excel, VOSviewer, and Harzing’s Publish or Perish were used to analyze citation profiles and visualize research networks. The findings reveal a notable increase in scholarly interest in robo-advisors as digital investment tools. Of the 446 documents, 243 (54.48%) were journal articles, with a significant portion rooted in the social sciences. The most cited article, authored by Kobets from Ukraine, received 77 citations, highlighting its influence in the field. Keyword analysis further identified emerging topics and future research directions. This study offers a comprehensive overview of the intellectual structure of robo-advisory research, identifying key countries, institutions, authors, and publication sources. It contributes to the academic discourse by mapping the development of digital financial advisory services and offering insights into their growing role in the investment landscape. The results serve as a valuable reference for researchers, practitioners, and policymakers interested in the evolution and prospects of robo-advisors.
Initial ergonomics risk assessment (ERA) in the library conducted by ergonomics trained person (ETP) in evaluating potential ergonomic risk factors (ERFs).
The library environment encompasses a range of activities, including reading, computer usage, book shelving, and customer service responsibilities, all of which might provide ergonomic hazards. An Initial Ergonomics Risk Assessment (ERA) is conducted to identify and reduce these hazards in order to enhance user comfort, health, and productivity. The objective of the Initial Ergonomics Risk Assessment (ERA) in the library is to detect potential ergonomic hazards that could lead to musculoskeletal diseases (MSDs) among library staff and patrons. This assessment will concentrate on examining the selected physical arrangement and activities carried out in the library in order to suggest enhancements that improve ergonomics and decrease the likelihood of harm. Research technique is performing systematic inspections to visually observe the ongoing activities, capture images, and collect pertinent details regarding the existing procedures and utilized machinery. Conduct interviews and surveys with library personnel and patrons to gather their feedback on ergonomic issues and areas that want enhancement. The risks are then prioritized based on their impact. Create actionable suggestions to minimize identified hazards, such as modifying furniture, equipment, task protocols, and layout configurations. Prior to lifting heavy things, engage in a warm-up routine and perform stretching exercises to enhance muscle flexibility Fand lower the chances of strains and sprains. If the above recommendation is improved, no requirement for the Advanced ERA.