INSIGHT Journal
type: channel
description: INSIGHT Journal (IJ) (e-ISSN: 2600-8564) is an international, open-access, peer-reviewed scholarly journal published biannually in January and July by UiTM Press. The journal serves as a platform for the dissemination of high-quality research in the fields of social sciences and humanities. IJ is committed to advancing knowledge and promoting scholarly dialogue by publishing original research that offers significant theoretical, conceptual, methodological and practical contributions to the respective disciplines. The journal welcomes interdisciplinary perspectives and research that address contemporary issues with regional and global relevance. To ensure academic excellence and publication integrity, all submitted manuscripts undergo a rigorous double-blind peer review process conducted by experts in the relevant fields. Editorial decisions are based on the manuscript's originality, scholarly merit, methodological soundness, contribution to existing knowledge and adherence to ethical and publication standards. Article Publication Charge (APC): RM100 Indexing and Abstracting MyCite Asian Digital Library (ADL)
publisher: UiTM Press
language: en
publication name: INSIGHT Journal
issn: 2600-8564
items: PENDEKATAN DAKWAH SANTAI SIRAH NABAWIYAH MELALUI RADIO BEST FM: SATU ANALISIS KONSEPTUAL BERASASKAN DAKWAH BIL-HIKMAH
items: EXPLORING GOVERNANCE CULTURE AND INSTITUTIONAL PRESSURES AS DRIVERS OF DISCLOSURE PRACTICES
items: SUSTAINABLE PACKAGING RESEARCH
items: DETERMINANTS OF YOUTHS’ AWARENESS OF INVESTMENTSCAM THREATS IN MALAYSIA
items: DESIGNING MODULAR DIGITAL GOVERNANCE INFRASTRUCTURE FOR PUBLIC SECTOR FINANCIAL INTEGRATION
items: UNDERSTANDING SATISFACTION AND LOYALTY TOWARD EDUCATIONAL AR APPLICATIONS AMONG YOUNG ADULT
items: A REVIEW OF FINANCIAL EFFICIENCY MEASUREMENT APPROACHES IN MALAYSIA’S TAKAFUL INDUSTRY
items: THE EFFECTIVENESS OF ONLINE MUSIC THEORY MODULE IN IMPROVING LEARNING OUTCOMES AND SATISFACTION AMONG ADULT LEARNERS
items: AN EXTENDED FRAMEWORK OF HIGH QUALITY ECONOMIC DEVELOPMENT IN CHINA
items: INTERNAL AND EXTERNAL FACTORS INFLUENCING EQUITY-BASED FINANCING IN ISLAMIC BANKING
items: THE ROLE OF FINANCIAL RATIOS AND CORPORATE GOVERNANCE MECHANISMS IN PREDICTING FRAUDULENT FINANCIAL REPORTING
items: AN EXPLORATORY STUDY OF THE IMPLEMENTATION OF INTEGRITY AND ANTI-CORRUPTION COURSE (KIAR) IN MALAYSIAN HIGHER EDUCATION
items: FINANCIAL EFFICIENCY IN INDONESIAN ISLAMIC BANKS
items: ELEVATING AUDIT JUDGEMENT PERFORMANCE IN HIGHER EDUCATION
items: THE ROLE OF ENDOWMENTS IN ADVANCING EDUCATION AND SOCIO-ECONOMIC OUTCOMES: A SYSTEMATIC LITERATURE REVIEW
items: A PRELIMINARY STUDY ON GRADUATE EMPLOYABILITY AMONG ISLAMIC BANKING AND FINANCE GRADUATES
items: ESG DISCLOSURE IN THE PALM OIL INDUSTRY
items: FACTORS INFLUENCING THE ADOPTION OF DIGITAL FORENSIC IN MALAYSIAN ORGANISATION
items: COMPARATIVE TRENDS OF ESG DISCLOSURE AMONG ASIAN COUNTRIES
items: SCAFFOLDED ANALYTIC RUBRIC-BASED PEER EVALUATION FOR FOSTERING COHESION AND COHERENCE IN ARGUMENTATIVE ESSAYS
items: CONSUMER PURCHASING BEHAVIOR FOR LOCAL MEAT AMONG MALAYSIAN:
items: FACTORS INFLUENCING NON-PERFORMING FINANCING (NPF) FINANCIAL STRATEGIES FROM THE PERSPECTIVE OF BANK COLLECTORS
items: THE HIDDEN FACTORS BEHIND KNOWLEDGE CONCEALMENT:
items: PROPENSITY TOWARD INDEBTEDNESS:
items: ILLUMINATING DARK DATA:
items: INFLUENCE OF PERSONAL FACTORS IN MANDARIN LANGUAGE LEARNING
items: EDUCATIONAL REFORM IN ENGINEERING:
items: EXPLORING THE FACTORS CONTRIBUTING TO THE LACK OF COMMITMENT TO GOVERNANCE DISCLOSURE AMONG MALAYSIAN COMPANIES
items: POWERING GEN Z AT WORK:
items: BEHAVIOURAL INTENTION DETERMINANTS OF BUSINESS TAKAFUL ADOPTION AMONG MICROENTERPRISES

PENDEKATAN DAKWAH SANTAI SIRAH NABAWIYAH MELALUI RADIO BEST FM: SATU ANALISIS KONSEPTUAL BERASASKAN DAKWAH BIL-HIKMAH
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description: Kajian ini merupakan kajian konseptual dan dokumentari yang meneliti potensi program radio dakwah iaitu khususnya segmen Geng Sirah Best Pagi di Radio Best FM dalam menyampaikan nilai-nilai akhlak berasaskan sirah Nabawiyah kepada pelajar sebagai satu medium pembentukan sahsiah pelajar. Kajian konseptual ini menggunakan analisis dokumentari dan sorotan literatur sistematik bagi menghuraikan bagaimana teknik penceritaan naratif (storytelling) berpotensi menyampaikan nilai akhlak Rasulullah SAW secara santai, kontekstual dan mudah dihayati. Analisis menggunakan kerangka Dakwah bil-Hikmah sebagai alat analisis utama untuk menilai tiga elemen teras: pemilihan medium, strategi penyampaian naratif, dan potensi internalisasi nilai sahsiah. Dapatan konseptual menunjukkan bahawa pendekatan ini berpotensi menyampaikan nilai-nilai murni seperti kesabaran, amanah, kepimpinan dan kasih sayang dalam format yang relevan dengan realiti kehidupan pelajar masa kini. Kajian turut menyerlahkan peranan medium radio sebagai saluran dakwah tidak formal yang masih signifikan. Namun, kajian empirikal lanjutan diperlukan untuk mengesahkan potensi yang dikemukakan ini. Secara menyeluruh, kajian konseptual ini menyumbang kepada wacana dakwah media massa dengan mencadangkan model penyampaian naratif yang santai dan inklusif sebagai alternatif kepada pendekatan dakwah formal sedia ada.
subject: ISLAMIC STUDIES
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creator: Mohd Rafie Borham
creator: Mohd Ali Mohd Don
rights: Copyright (c) 2026 mohd rafie borham https://creativecommons.org/licenses/by/4.0
date: 2026-07-31
publication date: 2026-07-31
starting page: 109
ending page: 123
doi: 10.24191/ij.v13i2.11017

EXPLORING GOVERNANCE CULTURE AND INSTITUTIONAL PRESSURES AS DRIVERS OF DISCLOSURE PRACTICES
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description: This study was conducted to understand how governance culture and institutional pressures influence disclosure practices in organizations and to examine the inconsistencies that occur between formal compliance and actual implementation. To achieve this goal, a qualitative approach was used through in-depth interview sessions involving 15 participants consisting of financial managers and officers involved in organizational governance matters. The data obtained was analyzed using thematic analysis methods to identify key patterns and themes based on the participants' experiences. The results of the study showed that governance culture has a significant influence on the way organizations implement disclosure practices, while institutional pressures are seen to influence the form and content of information disclosed. The study findings also showed the existence of a gap between formal compliance and actual implementation in organizations, which illustrates the phenomenon of decoupling. In most cases, disclosure practices were found to be more symbolic than substantive. This study contributes to a deeper understanding of the factors that influence disclosure practices in the context of corporate governance.
subject: ACCOUNTING
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creator: Nursyuhada Mohd Taib
creator: Rosmawati Haron
creator: Halil Paino
rights: Copyright (c) 2026 Nursyuhada Mohd Taib, Rosmawati Haron, Halil Paino https://creativecommons.org/licenses/by/4.0
date: 2026-07-31
publication date: 2026-07-31
starting page: 65
ending page: 81
doi: 10.24191/ij.v13i2.12047

SUSTAINABLE PACKAGING RESEARCH
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description: Over the past few decades, plastic consumption has become an increasingly global concern resulting in extensive environmental impacts. One of the best ways to counter this issue and prevent further long-term environmental damage is through the use of sustainable packaging. However, there is relatively little focus on a systematic analysis of the thematic and intellectual structures of sustainable packaging. Therefore, this study aims to examine the thematic patterns in the sustainable packaging literature by using bibliographic coupling analysis. Findings from the study indicate that regardless of the country or organization-level bibliographic coupling, sustainable packaging studies are influenced by contributions from both global and emerging economies. In addition, author-level bibliographic coupling reveals a mature and rapidly evolving research landscape, with a strong potential for interdisciplinary collaborations to advance sustainable packaging in the future. Lastly, findings from the document-level bibliographic coupling guide the development of a conceptual framework for future sustainable packaging research. The framework indicates that sustainable packaging and consumer adoption are influenced by social media, public engagement, and recycling innovation, with behavioural determinants acting as a mediating factor. Further, these connections are theoretically supported by Social Cognitive Theory, the Theory of Planned Behaviour, and Diffusion of Innovations
subject: BUSINESS MANAGEMENT
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creator: Nur Adilah Saud
creator: Mazlina Ismail
creator: Zubaidah Albashri
creator: Suhaili Mohd Yusof
creator: Yan-Ling Tan
rights: Copyright (c) 2026 Nur Adilah Saud, Mazlina Ismail, Zubaidah Albashri, Suhaili Mohd Yusof, Yan-Ling Tan https://creativecommons.org/licenses/by/4.0
date: 2026-07-31
publication date: 2026-07-31
starting page: 1
ending page: 17
doi: 10.24191/ij.v13i2.10954

DETERMINANTS OF YOUTHS’ AWARENESS OF INVESTMENTSCAM THREATS IN MALAYSIA
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description: The study investigates the variables related to youth awareness of the threat of investment scams in Malaysia, namely financial literacy, digital literacy, awareness campaigns, and peer influence. With the growing adoption of online investment apps and platforms, the young population has been exposed to different types of danger, such as monetary losses and scam victimization. In the present research, a quantitative research design has been adopted. A total of 162 respondents aged 18–25 years were sampled, and a data collection platform was used. SPSS version 31 was used to analyze the data. Descriptive analysis, reliability analysis, Pearson correlation analysis, and multiple regression analysis were used to analyze relationships between financial and digital literacy, awareness campaigns, peer influence, and the youth's awareness of investment scam threats. The results revealed that the most significant factor affecting the awareness of the youths of threats of investment scams was digital literacy, followed by financial literacy and awareness campaigns. The findings suggest that the more digitally and financially literate young people are, the more likely they are to be able to spot a scam investment scheme, verify information on investments on the internet, and be aware of Internet scam techniques. Awareness campaigns also positively contributed to scam awareness among youths. However, there was no significant relationship between peer influence and perception of the risks of investment scams. This research overall shows the need to strengthen digital literacy, financial literacy, and awareness programs to enhance the resilience of youths against investment fraud and encourage safer investment decision-making in the digital landscape.
subject: BUSINESS MANAGEMENT
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creator: Nurul Aien Abd Aziz
creator: Noreen Noor Abd Aziz
creator: Mohd Hafizan Musa
creator: Shaherah Abdul Malik
rights: Copyright (c) 2026 Nurul Aien Abd Aziz, Noreen Noor Abd Aziz, Mohd Hafizan Musa, Shaherah Abdul Malik https://creativecommons.org/licenses/by/4.0
date: 2026-07-31
publication date: 2026-07-31
starting page: 35
ending page: 51
doi: 10.24191/ij.v13i2.11899

DESIGNING MODULAR DIGITAL GOVERNANCE INFRASTRUCTURE FOR PUBLIC SECTOR FINANCIAL INTEGRATION
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description: Public universities are under greater pressure than ever to improve financial management, but many still operate on decentralised systems and fragmented approaches to planning, budgeting, and accountability, which lead to inefficient allocation of resources and weak traceability or compliance. These challenges are even more pressing in large, geographically diverse institutions, where governance coordination is extremely complex. This paper presents a case study of Smart SIPPP, a modular digital governance infrastructure that integrates planning, budgeting, financial execution, and accountability processes into one system architecture at Universitas Terbuka as an autonomous open-university institution in Indonesia. Described as a study of digital financial integration, this paper explains the design of a modular digital infrastructure to advance transparency, coordination, and compliance throughout fragmented financial processes. Based on system documentation, implementation reports, concrete observations of the systems in use, and operational records, the results show that modular integration improves audit traceability, decreases administrative fragmentation, and enhances financial process coordination across organizational units. The research also illustrates how internally evolved digital infrastructure could enhance institutional accountability and offer experiential lessons for public sector organizations undertaking integrated modernization of financial governance.
subject: INFORMATION SYSTEM
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creator: Antares Firman
creator: Mohamad Azmi Nias Ahmad
creator: Eley Suzana Kasim
creator: Ali Muktiyanto
rights: Copyright (c) 2026 Antares Firman, Mohamad Azmi Nias Ahmad, Eley Suzana Kasim, Ali Muktiyanto https://creativecommons.org/licenses/by/4.0
date: 2026-07-31
publication date: 2026-07-31
starting page: 91
ending page: 108
doi: 10.24191/ij.v13i2.11735

UNDERSTANDING SATISFACTION AND LOYALTY TOWARD EDUCATIONAL AR APPLICATIONS AMONG YOUNG ADULT
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description: Augmented Reality (AR) applications are increasingly embedded in higher education to enhance learner engagement and outcomes. Yet, user satisfaction and loyalty to educational AR apps remain uneven, particularly among technologically proficient young adults. This study advances an integrated framework grounded in the Unified Theory of Acceptance and Use of Technology 3 (UTAUT3), the Information Systems Success Model (ISSM), and Sustainable Consumption Practices (SCP) to identify determinants of satisfaction and loyalty. Data from 384 university students aged 18–34 were collected through an online survey and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Results indicate that performance expectancy, effort expectancy, system quality, hedonic motivation, and related constructs significantly predict satisfaction, which subsequently drives loyalty. Furthermore, SCP moderates the satisfaction–loyalty relationship, highlighting the salience of environmental and ethical concerns in sustaining engagement. The findings contribute to multidisciplinary scholarship on educational technologies and offer actionable guidance for AR developers and higher education institutions.
subject: INFORMATION SYSTEM
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creator: Yuana Iwan
creator: Ing Grace Phang
rights: Copyright (c) 2026 Yuana Iwan, Ing Grace Phang https://creativecommons.org/licenses/by/4.0
date: 2026-07-31
publication date: 2026-07-31
starting page: 82
ending page: 90
doi: 10.24191/ij.v13i2.11600

A REVIEW OF FINANCIAL EFFICIENCY MEASUREMENT APPROACHES IN MALAYSIA’S TAKAFUL INDUSTRY
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description: This paper provides a comprehensive review of a financial efficiency approaches and selection on input and output variable to measure efficiency of Malaysia’s takaful sector. The objective of this study is to systematically review the efficiency measurement approaches and identify the input and output variables that most commonly employed in assessing the efficiency of Malaysian takaful sector. Measuring financial efficiency is an important aspect of evaluating the performance and competitiveness of Takaful operators in the Islamic financial industry. The review was conducted by using Preferred Reporting Items for Systematic Review and Meta-analyses (PRISMA) technique to identify, screened, and selecting relevant studies published between 2013 to 2025 using predefined inclusion and exclusion criteria. Based on the review, many researchers have employed various different method to evaluate efficiency, which can generally be divided into two main categories: parametric and non-parametric approaches. The Stochastic Frontier Approach (SFA) is the main parametric approach, whilst Data Envelopment Analysis (DEA) dominates the non-parametric approach. These two methods are the most widely applied in the Takaful efficiency literature. According to earlier studies, the evaluation reveal a lack of consistency in evaluating Takaful efficiency due to the wide variation in input and output variable selection, reflecting a lack of standardization in measuring Takaful efficiency. By synthesizing findings from existing literature, this paper attempts to identify emerging trends, highlight methodological inconsistencies especially in terms measurement approaches and variables utilized to evaluate the financial efficiency of Takaful companies. Through this review, the paper may assist future researchers in gaining better understanding on the financial efficiency measurement approaches used in takaful industry. Ultimately, this paper aims to encourage a more comprehensive and consiste…
subject: BUSINESS MANAGEMENT
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creator: Nur Azureen Inchiem
creator: Imbarine Bujang
creator: Sarmila Udin
rights: Copyright (c) 2026 Nur Azureen Inchiem, Imbarine Bujang, Sarmila Udin https://creativecommons.org/licenses/by/4.0
date: 2026-07-31
publication date: 2026-07-31
starting page: 52
ending page: 64
doi: 10.24191/ij.v13i2.11541

THE EFFECTIVENESS OF ONLINE MUSIC THEORY MODULE IN IMPROVING LEARNING OUTCOMES AND SATISFACTION AMONG ADULT LEARNERS
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description: Adult learners who encounter difficulties in learning online music theory appear to do so owing to different training background, limited music experience, and drawbacks in foundational competencies. Additionally, the self-paced nature of online learning can reduce students’ motivation to follow through with studying the material when the material becomes abstract, theoretical, or hard to follow given the lack of timely assistance. By employing exploratory and mixed methods, this study seeks to explore the effects of an online music theory module on adult learners’ educational outcome and satisfaction. Quantitative results were elicited from the pre-post Music Theory Knowledge Test (MTKT) as a measure of learning effectiveness. Meanwhile, the Learning Systems and Online Learning Environments (SLS-OLE) questionnaire was administered to assess student satisfaction. After the intervention, the abovementioned data were supported by semi-structured interviews. Qualitative results complemented the quantitative results. The research found significant improvements to the knowledge and satisfaction level of adults regarding music theory in MI-driven, ASSURE-based teaching module. The findings indicate the importance of a coordinated multimodal approach to pedagogical design as a way to engage adult learners and facilitate the construction of knowledge. Overall, these results are of significance for building high-quality, learner-centred online music theory instruction and for the establishment of adult online learning environments.
subject: EDUCATION & LANGUAGE STUDIES
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creator: Yumi Yoshioka
creator: Joyce Xue Wen Low
creator: Melissa Ng Lee Yen Abdullah
rights: Copyright (c) 2026 Joyce Xue Wen Low, Melissa Ng Lee Yen Abdullah , Yumi Yoshioka https://creativecommons.org/licenses/by/4.0
date: 2026-07-31
publication date: 2026-07-31
starting page: 141
ending page: 158
doi: 10.24191/ij.v13i2.10722

AN EXTENDED FRAMEWORK OF HIGH QUALITY ECONOMIC DEVELOPMENT IN CHINA
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description: China is currently in a period of high-quality economic development (HQED), which emphasizes coordination, innovation, sharing, openness, and green development. Although this stage of development has been ongoing for several years, the definition and measurement of HQED are not yet clear enough. Most research methods are still in the early stages and cannot fully capture the characteristics of HQED. Therefore, the study is to review existing relevant literature and expand the concept of HQED to causal factors and outcome indicators that affect HQED. By separating the five main causal factors of coordination, innovation, sharing, openness, and policy, as well as the three main outcome indicators of sustainable development, green development, and economic growth, the study can enhance the clarity of the concept and make future analysis of the HQED framework more robust. This differentiation method can reveal the driving force of HQED and distinguish it from other situations demonstrated by HQED, providing a better way to evaluate the development status of various provinces in China.
subject: BUSINESS MANAGEMENT
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creator: Yi Huang
creator: Yan-Ling Tan
creator: Roslina Mohamad Shafi
rights: Copyright (c) 2026 Yi Huang, Yan-Ling Tan, Roslina Mohamad Shafi https://creativecommons.org/licenses/by/4.0
date: 2026-07-31
publication date: 2026-07-31
starting page: 18
ending page: 34
doi: 10.24191/ij.v13i2.9463

INTERNAL AND EXTERNAL FACTORS INFLUENCING EQUITY-BASED FINANCING IN ISLAMIC BANKING
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description: Data reveals significant differences in the allocation of mudharabah and musharakah financing within Islamic banks. The importance of equity financing from Islamic banks to the community highlights the urgent need for a comprehensive understanding of the internal and external factors influencing equity financing in Islamic institutions. This study aims to examine the determinants affecting the distribution of equity financing by Islamic banks. This study attempts to analyze the determinants affecting the distribution of equity financing by Islamic banks. A total of 14 banks were selected as samples due to their complete data. Consequently, the collected annual data for seven years, from 2018 to 2024. This study identifies that internal factors influencing the distribution of mudharabah financing include the Capital Adequacy Ratio (CAR), Third Party Funds (TPF), and Non-Performing Financing (NPF), while external factors do not alter this distribution. In contrast, the allocation of musharakah financing is governed exclusively by the BI interest rate, with no internal factors influencing it. This conclusion suggests that Islamic banks increase mudharabah financing allocation by lowering CAR, increasing TPF, and reducing NPF. A decrease in CAR often indicates an increased capacity for investment financing. An increase in TPF will motivate Islamic banks to expand their mudharabah funding. Furthermore, efficient management of NPF will further motivate Islamic banks to improve their mudharabah financing.
subject: ACCOUNTING
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creator: Irena Paramita Pramono
creator: Farah Aida Ahmad Nadzri
creator: Mohamad Hanif Abu Hassan
creator: Mohd Taufik Bin Mohd Suffian
rights: Copyright (c) 2026 Irena Paramita Pramono, Farah Aida Ahmad Nadzri, Mohamad Hanif Abu Hassan, Mohd Taufik Bin Mohd Suffian https://creativecommons.org/licenses/by/4.0
date: 2026-01-30
publication date: 2026-01-30
starting page: 140
ending page: 153
doi: 10.24191/ij.v13i1.9977

THE ROLE OF FINANCIAL RATIOS AND CORPORATE GOVERNANCE MECHANISMS IN PREDICTING FRAUDULENT FINANCIAL REPORTING
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description: This study examines the relationship between financial ratios, corporate governance and fraudulent financial reporting (FFR) and whether corporate governance moderates the relationship between financial ratios and FFR of Malaysian public listed companies (PLCs). Twenty FFR companies are selected from the Securities Commission Enforcement Release (SCER) listed by Malaysia's Securities Commission for furnishing false statements from 2000 to 2021, and twenty non-FFR companies as a control sample based on similar industries, periods, and sizes. The panel logistic regression model was adopted to analyse the research hypotheses. The total number of observations over four years is 160 companies. FFR companies are found to have a higher asset composition ratio, more frequently change their auditors, and are less competitive in generating sales from their total assets than non-FFR companies. In terms of moderation, board independence as a moderating variable weakens the effects of leverage on FFR while strengthening the effects of asset composition on FFR, and change in auditor weakens the relationship between capital turnover and FFR. The study highlights alarming signs for FFR prediction, providing policy implications for regulators, auditors, managers, and investors. It contributes academically by combining signalling and agency theories.
subject: ACCOUNTING
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creator: Haziyah Nazifah Busro
creator: Nor Farizal Mohammed
creator: Norazida Mohamed
rights: Copyright (c) 2026 Haziyah Nazifah Busro, Nor Farizal Mohammed, Norazida Mohamed https://creativecommons.org/licenses/by/4.0
date: 2026-01-30
publication date: 2026-01-30
starting page: 122
ending page: 139
doi: 10.24191/ij.v13i1.9976

AN EXPLORATORY STUDY OF THE IMPLEMENTATION OF INTEGRITY AND ANTI-CORRUPTION COURSE (KIAR) IN MALAYSIAN HIGHER EDUCATION
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description: In an earnest bid to combat corruption, Malaysia has developed a mitigation plan to enrol youth in national corrective workshops featuring a compulsory course on integrity and anti-corruption for all students entering Malaysian universities beginning in October 2023. This paper, therefore, aims to explore the effectiveness of the Integrity and Anti-Corruption (KIAR) compulsory course in all Malaysian universities. Due to the nature of the new implementation, this study utilises a qualitative approach by interviewing faculty academics involved in developing and delivering the course, university management personnel, and an officer from the Malaysian Anti-Corruption Commission (MACC). In addition, a content analysis of relevant documents is conducted to gain further insights into the course. Despite initial resistance from faculty academics, KIAR has been successfully implemented as a mandatory course through collaboration between the Ministry of Higher Education and the MACC. Each university is granted autonomy in managing the course to fall under the ambit of formal education, while at the same time allowing the integration of elements of informal and non-formal education. The course is classified as General Studies, with the choice of 1 to 3 credit hours for universities to conduct. As the course is newly introduced in the Malaysian environment, the findings provide valuable knowledge on a new approach to fighting corruption. Therefore, this study offers insights into curriculum development and pedagogical approaches. Additionally, it extends social cognitive and constructivist theories in the area of anti-corruption.
subject: ACCOUNTING
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creator: Norfazella Mohd Fariz
creator: Nor Farizal Mohammed
creator: Norziana Lokman
creator: Norsuhaily Abu Bakar
creator: Norazida Mohamed
rights: Copyright (c) 2026 Norfazella Mohd Fariz, Nor Farizal Mohammed, Norziana Lokman, Norsuhaily Abu Bakar, Norazida Mohamed https://creativecommons.org/licenses/by/4.0
date: 2026-01-30
publication date: 2026-01-30
starting page: 108
ending page: 121
doi: 10.24191/ij.v13i1.9975

FINANCIAL EFFICIENCY IN INDONESIAN ISLAMIC BANKS
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description: Indonesia’s Islamic banks have usually been judged on narrow yardsticks how cheaply they run or how well they convert inputs into outputs. We stepped back and looked at all three sides of the coin at once: how wisely they spend, how effectively they earn, and how much profit is left on the table. Using a standard DEA model that allows for variable returns to scale, we tracked nine full-fledged Islamic commercial banks from 2016 through 2022. The headline numbers are blunt: on average they waste 45 % of their inputs (cost efficiency 0.55), leave 28 % of revenue on the floor (revenue efficiency 0.72), yet still manage to keep 84 % of every rupiah of potential profit (profit efficiency 0.84). After the 2019 mega-merger that created Bank Syariah Indonesia and the accompanying push into mobile banking, all three scores ticked upward. The takeaway for OJK and KNKS is simple: Indonesian Islamic banks can stay profitable even while they remain sloppy on cost; regulators now have an integrated benchmark that ties financial survival to the Maqasid al-Shariah goal of protecting wealth.
subject: ACCOUNTING
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creator: Irma Febriana Mimma Kebahyang
creator: Imbarine Bujang
creator: Norhayati Mohamed
creator: Mohd Shahrin Bin Bahar
rights: Copyright (c) 2026 Irma Febriana Mimma Kebahyang, Imbarine Bujang, Norhayati Mohamed, Mohd Shahrin Bin Bahar https://creativecommons.org/licenses/by/4.0
date: 2026-01-30
publication date: 2026-01-30
starting page: 95
ending page: 107
doi: 10.24191/ij.v13i1.9971

ELEVATING AUDIT JUDGEMENT PERFORMANCE IN HIGHER EDUCATION
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description: This study aims to explain the influence of auditor competence, data trusworthinesst, and technology anxiety on audit judgment performance, with fraud risk assessment as an intervening variable. This study was conducted on internal auditors in Indonesian higher education institutions. This study uses Behavioral Decision Theory (BDT) and Technology-to-Performance Chain (TPC) model to explore how behavioral and technological factors interact to shape the cognitive process in assessing fraud risk and producing high-quality audit judgments. This study uses a questionnaire-based survey approach administered to internal auditors across Indonesian higher education institutions, resulting in 158 respondents. The proposed hypotheses were tested using Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess the relationships between constructs. The findings indicate that auditor competence and data trust have a positive influence on audit judgment performance, both directly and indirectly through an effective incident risk assessment process. This indicates the importance of professional skills and reliable digital audit data in supporting appropriate audit decisions. In contrast, technology anxiety does not influence fraud risk assessment, indicating that internal auditors have largely adapted to the use of digital audit systems. This study contributes to the audit literature by integrating the BDT and TPC models in the context of higher education internal audit and provides practical insights for governance and policymakers in strengthening internal audit performance in the digital transformation process.
subject: ACCOUNTING
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creator: Nurlita Novianti
creator: Zuraidah Mohd Sanusi
creator: Nur Aima Nur Shafie
creator: Gugus Irianto
rights: Copyright (c) 2026 Nurlita Novianti, Zuraidah Mohd Sanusi, Nur Aima Nur Shafie, Gugus Irianto https://creativecommons.org/licenses/by/4.0
date: 2026-01-30
publication date: 2026-01-30
starting page: 79
ending page: 94
doi: 10.24191/ij.v13i1.9969

THE ROLE OF ENDOWMENTS IN ADVANCING EDUCATION AND SOCIO-ECONOMIC OUTCOMES: A SYSTEMATIC LITERATURE REVIEW
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description: Waqf and endowments have been regarded as key strategies of financing education and socio-economic growth. Despite their importance, their functions in the modern education and economic systems have not been completely comprehended. This systematic literature review (SLR) aims to investigate the role of endowments and waqf in enhancing education and socio-economic outcomes. Scopus and Web of Science databases were searched using the advanced search function, and the strict screening process was applied to pinpoint relevant studies. In total, 19 main articles have been chosen to be discussed in-depth. In addition, the research conformed to Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA). The assessed topics include endowment and philanthropy management in education, waqf and the building of the Islamic school, cognitive development, and socio-economic impacts. Quantitative substantiations demonstrate the importance of sound fund management, and some studies have focused on the importance of professional expertise in maximizing endowment use to guarantee sustainability in the long term. The findings indicate the prospects of endowments and waqf in satisfying educational deficiencies, supporting financial viability, and advancing equality of development. Nevertheless, issues still exist, including donor influence, misappropriation of finances, and regional inequities, that have to be phased out and co-managed with flexible solutions. In a nutshell, the review is useful to policymakers, educational institutions, and stakeholders and may be adopted as a launching point to leverage endowments and waqf as a tool to resolve global education and development challenges.
subject: BUSINESS MANAGEMENT
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creator: Nor’ Azurah Md Kamdari
creator: Mohamad I’sa Abd Jalil
creator: Mohd Rahimie Abd Karim
rights: Copyright (c) 2026 Nor’ Azurah Md Kamdari , Mohamad I’sa Abd Jalil, Mohd Rahimie Abd Karim https://creativecommons.org/licenses/by/4.0
date: 2026-01-30
publication date: 2026-01-30
starting page: 27
ending page: 45
doi: 10.24191/ij.v13i1.9339

A PRELIMINARY STUDY ON GRADUATE EMPLOYABILITY AMONG ISLAMIC BANKING AND FINANCE GRADUATES
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description: The evolution of technology has meaningfully transformed the skill demands of the contemporary workforce. In Malaysia, the last few years have highlighted an increasing concern regarding the underemployment of graduates, particularly among Islamic Banking and Finance (IBF), who find themselves in semi-skilled or clerical positions despite their qualifications. This misalignment shows a significant challenge to the nation's economic goals. Although there is extensive research on employability, there has been an inadequate focus on IBF graduates regarding digital transformation. This preliminary study examines the relationships between digital literacy (digital knowledge, competence, and usage), CareerEDGE predictors (career development learning, experience, degree subject knowledge, generic skills, and emotional intelligence), and employability, with self-efficacy as a mediating variable. A structured questionnaire was distributed, and a pilot test with 31 recent IBF graduates was carried out. Using SPSS version 27, the evaluation of internal consistency among items was conducted using Cronbach’s Alpha, and Pearson correlation analysis was utilised to examine discriminant validity and relationships at the construct level. The results demonstrate strong reliability and satisfactory validity across all constructs. Significant positive correlations were observed between the independent variables and employability, with self-efficacy showing a substantial mediating effect. The findings shed light on the employability challenges faced by IBF graduates and provide practical suggestions for policymakers, educators, and industry stakeholders to address skill gaps and improve graduate employability in Malaysia's digital economy.
subject: BUSINESS MANAGEMENT
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creator: Nur Atiqah Abd Rahmali
creator: Mohamad Nizam Jaafar
creator: Nurazree Mahmud
creator: Norhasimah Shaharuddin
rights: Copyright (c) 2026 Nur Atiqah Abd Rahmali, Mohamad Nizam Jaafar, Nurazree Mahmud, Norhasimah Shaharuddin https://creativecommons.org/licenses/by/4.0
date: 2026-01-30
publication date: 2026-01-30
starting page: 1
ending page: 14
doi: 10.24191/ij.v13i1.9314

ESG DISCLOSURE IN THE PALM OIL INDUSTRY
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description: This study examines the differences in ESG reporting practices among Malaysian and Indonesian palm oil companies. The palm oil sector is often criticized due to its environmental and social issues, which subsequently leads to an increase in pressure from stakeholders for it to act responsibly. Hence, ESG disclosure plays an important role in the palm oil sector to manage its stakeholders' pressure. The differences in regulatory approaches, institutional practices, and certification schemes of the ESG disclosure in both countries are expected to influence firms’ disclosure behaviour. This study examines 24 listed palm oil companies over the 2020-2024 period by using the secondary data from the ZLS SPOTT and LSEG Workspace. Independent t-test and pooled ordinary least squares regression are employed to analyse the influence of country–level differences on ESG disclosure practices. The findings show that the social pillar is the largest contributor to overall ESG scores across the industry. This indicates that the labour and community pillar was the priority in firms’ resource allocation and sustainability reporting efforts. Although ESG disclosure levels are generally similar for both countries, however, Malaysian firms exhibit significantly higher disclosure levels on the governance pillar. These findings offer useful insight for investors to make comparisons between the two markets and help firms and policymakers to identify opportunities for improvement in ESG disclosure across the palm oil industry.
subject: ACCOUNTING
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creator: Salina Mad
creator: Mohd Taufik Mohd Suffian
creator: Nor Alwani Omar
rights: Copyright (c) 2026 Salina Mad, Mohd Taufik Mohd Suffian, Nor Alwani Omar https://creativecommons.org/licenses/by/4.0
date: 2026-01-30
publication date: 2026-01-30
starting page: 63
ending page: 78
doi: 10.24191/ij.v13i1.9705

FACTORS INFLUENCING THE ADOPTION OF DIGITAL FORENSIC IN MALAYSIAN ORGANISATION
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description: The digitalization of devices and systems has become a defining feature of technological advancement in the modern era. This particular scenario is considered to have a major impact on the increasing recognition of digital forensics (DF) as a valuable tool for investigative procedures in assisting organizations, especially Malaysian Information Technology Organisations (MITO) in resolving issues related to digital incidents that occur in their organizations. However, MITO in Malaysia who are not exposed to the use of DF in developing countries have a negative impact on digital evidence investigations which can reduce the time to resolve digital incidents, cost effective, impactful and efficient. This paper looks at the variables that MITO in Malaysia can consider when deciding whether to adopt digital forensics or not. PRISMA is the reference methodology used in this study to determine these factors and create an early adoption model. Eleven factors that influence the decision to adopt digital forensics were identified by the methodology. According to the premise of the TOE framework, these factors are organized into three dimensions: technology, organization and environment. This study contributes by addressing the key motivators that characterize the adoption of innovations at the organizational level, where they will then be used to develop an adoption model, and an understanding of the digital forensics context.
subject: INFORMATION SYSTEM
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creator: Khalilul Nishad Abdullah
creator: Siti Nuur-Ila Mat Kamal
creator: Mohd Shamsul Mohd Shoid
creator: Yan-Ling Tan
creator: Nurkhairany Amyra Mokhtar
rights: Copyright (c) 2026 Khalilul Nishad Abdullah, Siti Nuur-Ila Mat Kamal, Mohd Shamsul Mohd Shoid, Yan-Ling Tan, Nurkhairany Amyra Mokhtar https://creativecommons.org/licenses/by/4.0
date: 2026-01-30
publication date: 2026-01-30
starting page: 46
ending page: 62
doi: 10.24191/ij.v13i1.9347

COMPARATIVE TRENDS OF ESG DISCLOSURE AMONG ASIAN COUNTRIES
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description: This study examines the trend analysis of Environmental, Social, and Governance (ESG) disclosure among selected Asian Countries. This study utilises data from Eikon Datastream, and the final sample comprises 2,848 firm-year observations (2015-2023) across Indonesia, Malaysia, Singapore, and Thailand. The results indicate that Indonesia has higher total ESG, social, and governance pillars compared to other countries, except for the environmental pillars. However, the trend shows an increasing pattern for all the selected Asian countries after the COVID-19 outbreak. The recovering trend in ESG after 2019 is mainly attributed to stricter sustainability policies, OJK’s sustainability mandates, the carbon tax introduced in 2019, the launch of Green Plan 2030, the updated reporting guide by Bursa Malaysia, the MCCG reforms in 2017 and 2021, and the standardisation of sustainability reports. This study does not examine the cause-and-effect relationships and overlooks region-specific effects that may influence the level of ESG disclosure. The study contributes to the body of literature, as limited studies have focused on the factors of ESG disclosure. Prior studies have only focused on the relationship of the study. This study has significant practical implications for investors in overseeing the ESG trend in making investment decisions. This study also helps policymakers improve their ESG regulations for enhanced transparency. This study focuses specifically on investigating the factors behind the ESG trends. The increasing trend after 2019 suggests that stricter ESG disclosure mandates can improve ESG transparency.
subject: ACCOUNTING
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creator: Musmailina Mustafa Kamal
creator: Nurul Azlin Azmi
creator: Rahimah Mohamed Yunos
creator: Nini Suhana Mastini Razi
creator: Fazrul Hanim Abd Sata
rights: Copyright (c) 2026 Musmailina Mustafa Kamal, Nurul Azlin Azmi, Rahimah Mohamed Yunos, Nini Suhana Mastini Razi, Fazrul Hanim Abd Sata https://creativecommons.org/licenses/by/4.0
date: 2026-01-30
publication date: 2026-01-30
starting page: 15
ending page: 26
doi: 10.24191/ij.v13i1.9316

SCAFFOLDED ANALYTIC RUBRIC-BASED PEER EVALUATION FOR FOSTERING COHESION AND COHERENCE IN ARGUMENTATIVE ESSAYS
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description: The present conceptual paper proposes scaffolding, and peer evaluation as key pedagogical approaches to address inherent challenges novice student-writers face when composing their argumentative essays, particularly in achieving cohesion and coherence. Drawing on Vygotsky’s (1978) concept of the Zone of Proximal Development (ZPD) in sociocultural theory, together with studies on cohesion and coherence, argumentative writing, empirical evidence on peer evaluation, scaffolded peer evaluation, and analytic rubric-based instruction, this paper advances a conceptual framework. Specifically, the framework conceptualises the synergy between two pedagogical constructs; derived from the approaches of scaffolding and peer evaluation, using an analytic rubric as a mediating tool as well as three learner constructs; feedback literacy, reflective awareness, and metacognitive awareness, among others, that can collectively foster the development of students’ argumentative essays. Through the internalisation and application of these practices, students are expected to demonstrate improved cohesion and coherence in their argumentative essays while simultaneously developing greater confidence in generating and providing constructive, effective feedback on peers’ essays of the same genre. The paper concludes by underscoring pedagogical implications for English as a Second Language (ESL) and English as a Foreign Language (EFL) tertiary education writing classrooms and recommending avenues for future empirical validation. Keywords: Cohesion and coherence; Argumentative essays; Scaffolding; Analytic rubric; Peer evaluation; ESL and EFL writing pedagogy
subject: EDUCATION & LANGUAGE STUDIES
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creator: Nursyahirah binti Saiful Maznan
creator: Nor Shidrah Mat Daud
rights: Copyright (c) 2026 Nursyahirah binti Saiful Maznan https://creativecommons.org/licenses/by/4.0
date: 2026-07-31
publication date: 2026-07-31
starting page: 124
ending page: 140
doi: 10.24191/ij.v13i2.9754

CONSUMER PURCHASING BEHAVIOR FOR LOCAL MEAT AMONG MALAYSIAN:
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description: Malaysia has experienced significant economic growth in recent decades, and its prosperity has accounted for an increase in meat consumption. The demand for meat in Malaysia exceeds the supply, leading to a reliance on imported meat to satisfy consumers' needs. Therefore, it is important to understand the underlying consumers’ preference to purchase local meat. Through a comprehensive literature synthesis and theoretical analysis, this paper endeavors to illustrate the new factors of consumers’ purchasing preferences, such as best-before date, marbling, and traditional methods used in the production of local meat among Malaysians when purchasing local meat. This paper aims to provide a conceptual roadmap for understanding how Malaysian consumers evaluate information on best-before dates, marbling, and traditional methods used in production when purchasing local meat by suggesting a conceptual framework that incorporates these variables. This conceptual study seeks to lay the groundwork for future empirical research and strategic planning for local meat suppliers, enabling a more thorough understanding of the complex processes that influence consumer behavior when purchasing local meat.
subject: BUSINESS MANAGEMENT
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creator: NORFARIZA MOHD ALI
creator: ROSMAH ABD GHANI
creator: Nur Fatihah Shaari
creator: Siti Nordiyana Isahak
creator: Azman Ali@Saip
creator: Bazri Abu Bakar
rights: Copyright (c) 2025 NORFARIZA MOHD ALI, ROSMAH ABD GHANI, Nur Fatihah Shaari, Siti Nordiyana Isahak, Azman Ali@Saip, Bazri Abu Bakar https://creativecommons.org/licenses/by/4.0
date: 2025-07-29
publication date: 2025-07-29
starting page: 58
ending page: 70
doi: 10.24191/ij.v12i2.5843

FACTORS INFLUENCING NON-PERFORMING FINANCING (NPF) FINANCIAL STRATEGIES FROM THE PERSPECTIVE OF BANK COLLECTORS
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description: Non-Performing Financing (NPF) is a major threat to the stabilization of Islamic banking institution. From the perspective of debt collectors in the banking sector, this study examines the causes of NPF and the strategies and challenges of recovery for NPF. Adopting a qualitative exploratory approach, interviews were conducted semi-structured with the five experienced officers in charge of the Bank Rakyat Recovery Centre in Kulai, Johor, which were selected through purposive sampling as well as snowball sampling. Key Implications: Thematic analysis identified that weak credit risk assessment, unstable economic structure, and reckless client behaviour combine to drive NPF. Challenges in recovery are regulatory inefficiencies and protracted legal processes. Banks respond with loan restructuring, better credit monitoring, and proactive communications with borrowers. This study demonstrates the importance of robust regulatory frameworks, enhancing the monitoring of credit, and boosting the financial literacy of borrowers. This study also recommends adopting a flexible policy approach and systematic credit risk on NPF recovery in Islamic banking.
subject: BUSINESS MANAGEMENT
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creator: Siti Nur Janahtul Akma Binti Sidin
creator: Noor Shuhaila Abd Halim
creator: Yuhanizah Samsudin
creator: Nur Fatihah Shaari
creator: Sharizan Sharkawi
rights: Copyright (c) 2025 Siti Nur Janahtul Akma Binti Sidin , Noor Shuhaila Abd Halim, Yuhanizah Samsudin, Nur Fatihah Shaari, Sharizan Sharkawi https://creativecommons.org/licenses/by/4.0
date: 2025-12-31
publication date: 2025-12-31
starting page: 16
ending page: 33
doi: 10.24191/ij.v12i2.5763

THE HIDDEN FACTORS BEHIND KNOWLEDGE CONCEALMENT:
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description: Organizational knowledge management fosters innovation, decision-making, continuous learning, and competitiveness. This can be readily accomplished in an organization through employee knowledge sharing. On the contrary, knowledge concealment among employees has emerged as a significant impediment to an organization's ongoing growth and survival. This phenomenon has clear detrimental repercussions on organizations by stifling creativity, obstructing teamwork and collaboration, and ultimately impacting organizational performance. This paper explores the hidden factors of knowledge concealment namely internal competition, lack of rewards in knowledge sharing, psychological entitlement, leadership, and moral disengagement. Although many studies have methodically scrutinized the issue of knowledge concealment, they are insufficient as most had focused on the consequences rather than the factors. This research addresses the gap by examining the numerous factors influencing knowledge concealment in organizations through the literature review. The findings of the literature review indicate that these factors have consistently demonstrated strong associations with knowledge concealment in previous studies. In addition, this study introduces a fresh conceptual framework that analyzes the hidden factors of knowledge concealment, offering opportunities for future research.
subject: INFORMATION SYSTEM
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creator: Suhaila Osman
creator: Norhayati Hussin
creator: Mohd Sazili Shahibi
rights: Copyright (c) 2025 Suhaila Osman, Norhayati Hussin, Mohd Sazili Shahibi https://creativecommons.org/licenses/by/4.0
date: 2025-07-29
publication date: 2025-07-29
starting page: 94
ending page: 107
doi: 10.24191/ij.v12i2.6153

PROPENSITY TOWARD INDEBTEDNESS:
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description: This study offers a thorough bibliometric examination of the research environment around the idea of predisposition for indebtedness. The research, based on papers indexed in major academic databases, finds significant trends, influential authors, leading journals, and topic clusters that have historically affected the discipline. The study used co-citation, keyword co-occurrence, and bibliographic coupling to elucidate the interdisciplinary character of the topic, encompassing domains such as behavioral economics, consumer finance, psychology, and social policy. The results emphasize shifting research priorities, encompassing credit behavior, financial literacy, debt stress, and socio-demographic factors influencing indebtedness. Furthermore, the analysis reveals nascent areas of investigation and prospective deficiencies for subsequent exploration. This bibliometric method delineates the conceptual framework of the discipline while offering significant insights for scholars, policymakers, and practitioners focused on comprehending and tackling the behavioral determinants of debt.
subject: BUSINESS MANAGEMENT
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creator: Yuslizawati Mohd Yusoff
creator: Yan Ling Tan
creator: Bee Hoong Tay
creator: Suhaidi Elias @ Alias
creator: Nor Azairiah Fatimah Othman
rights: Copyright (c) 2025 Yuslizawati Mohd Yusoff, Yan Ling-Tan, Bee-Hoong Tay, Suhaidi Elias @ Alias, Nor Azairiah Fatimah Othman https://creativecommons.org/licenses/by/4.0
date: 2025-07-29
publication date: 2025-07-29
starting page: 108
ending page: 126
doi: 10.24191/ij.v12i2.5937

ILLUMINATING DARK DATA:
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description: The phenomenon of dark data refers to information that organizations collect but fail to utilize effectively, often due to its unstructured nature. This article conducts a systematic literature review (SLR) to define dark data comprehensively and explore its characteristics and management strategies. Despite the growing recognition of dark data's potential value, a formal definition remains elusive, with various scholars offering differing perspectives. The review synthesizes findings from 182 articles, ultimately narrowing down to 81 relevant publications that highlight the challenges of categorizing and accessing dark data. Key characteristics identified include unused, ignored, and unmeasured data, which often reside in an organization’s repositories without being analyzed or exploited. The study also discusses the implications of dark data on compliance, cybersecurity risks, and organizational efficiency. By addressing the gaps in existing literature, this research aims to establish a clearer understanding of dark data and propose frameworks for effective management. The insights gained from this review are particularly relevant for small and medium enterprises (SMEs) in Malaysia, providing a foundation for future research and practical applications in optimizing data utilization while mitigating associated risks. Ultimately, this work underscores the necessity of recognizing and managing dark data as a critical component of modern data governance strategies.
subject: INFORMATION SYSTEM
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creator: Jafalizan Md Jali
creator: Mohamad Khairul Duan
creator: Ahmad Fuzi Md Ajis
rights: Copyright (c) 2025 Jafalizan Md Jali, Mohamad Khairul Duan, Ahmad Fuzi Md Ajis https://creativecommons.org/licenses/by/4.0
date: 2025-07-29
publication date: 2025-07-29
starting page: 71
ending page: 80
doi: 10.24191/ij.v12i2.5878

INFLUENCE OF PERSONAL FACTORS IN MANDARIN LANGUAGE LEARNING
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description: Language learning is influenced by a variety of internal and external factors, with personal characteristics playing a significant role in determining learning success. This study aims to explore how personal, behavioural, and environmental factors impact language acquisition, specifically in the context of undergraduate learners. A quantitative survey methodology was used, with a 5-point Likert-scale instrument consisting of four sections: demographic profile, cognitive strategies, metacognitive strategies, and resource management. A total of 156 participants from undergraduate programs participated in the study. The findings reveal that cognitive strategies such as rehearsal and organization, metacognitive self-regulation, and resource management are strongly correlated with improved language proficiency. The study highlights the importance of incorporating diverse learning strategies in educational practices and suggests that personalized, strategy-based interventions can significantly enhance language acquisition outcomes. Furthermore, future research could explore the transferability of learning strategies across different languages and academic disciplines. Keywords: personal factors, cognitive components, metacognitive self-regulation, resource management, learning strategies
subject: EDUCATION & LANGUAGE STUDIES
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creator: Jenny Yap Tze Kie
creator: Leona Kiu King Chieh
creator: Loh Siaw San
creator: Stephanie Tay Cin Wun
creator: Siew Kung Ling
rights: Copyright (c) 2025 Jenny Yap Tze Kie, Leona Kiu King Chieh, Loh Siaw San, Stephanie Tay Cin Wun, Siew Kung Ling https://creativecommons.org/licenses/by/4.0
date: 2025-07-29
publication date: 2025-07-29
starting page: 1
ending page: 15
doi: 10.24191/ij.v12i2.5676

EDUCATIONAL REFORM IN ENGINEERING:
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description: Diploma in Civil Engineering Programme (CEEC110) offered by Universiti Teknologi MARA is an accredited engineering technician education programme approved by Engineering Technology Accreditation Council (ETAC), Malaysia. The attainment of programme outcomes (PO) by individual student at the end of their candidature must satisfy minimum requirement stated by ETAC i.e. scored at least 50% in each PO. Monitoring PO and course outcomes (CO) at course level is conducted in every semester in the faculty, and the current situation has revealed that attainment of CO-PO in Solid Mechanics course is below 50%. Therefore, this study aims to identify the lowest achievement of CO-PO in Solid Mechanics course and its corresponding assessment. Results show that attainment of CO2-PO2 is the lowest in final exam assessment throughout the studied semesters. Syllabus contents under CO2-PO2 (statically determinate beam) were discussed, and a case study was conducted to investigate the reasons of poor performance in solving problems related to beam questions in the final exam. Subsequently, effective teaching and learning of Solid Mechanics are discussed and suggestion on strategy to improve students’ final exam score is made.
subject: EDUCATION & LANGUAGE STUDIES
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creator: SIONG WEE LEE
creator: Nor Mayuze Mohamad
creator: Mohammad Hazizi Jamal
creator: Azinoor Azida Abu Bakar
rights: Copyright (c) 2025 SIONG WEE LEE, Nor Mayuze Mohamad, Mohammad Hazizi Jamal, Azinoor Azida Abu Bakar https://creativecommons.org/licenses/by/4.0
date: 2025-07-29
publication date: 2025-07-29
starting page: 45
ending page: 57
doi: 10.24191/ij.v12i2.5834

EXPLORING THE FACTORS CONTRIBUTING TO THE LACK OF COMMITMENT TO GOVERNANCE DISCLOSURE AMONG MALAYSIAN COMPANIES
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description: This study aims to explore the factors that contribute to the lack of commitment among companies in Malaysia towards governance disclosure, particularly in efforts to curb the practice of artificial income smoothing. Using a qualitative approach with a Basic Qualitative Inquiry design, five participants consisting of senior managers and executives were interviewed in depth. The study findings indicate four main factors that contribute to this issue, namely lack of management awareness and understanding, an organizational culture that does not support transparency, disclosure as a minimum compliance process, and constraints in terms of structure and implementation guidelines. This study proposes a conceptual model that emphasizes the role of organizational strategic support as a mediator in strengthening the effectiveness of governance disclosure. This study is expected to contribute to the literature and corporate practices related to more transparent and effective governance.
subject: ACCOUNTING
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creator: Nursyuhada Mohd Taib
creator: A. D. Rosilawati Shafaruddin
creator: Nuruu Ain Fauzi
creator: Nursia Yuhanis
rights: Copyright (c) 2025 Nursyuhada Mohd Taib, A. D. Rosilawati Shafaruddin, Nuruu Ain Fauzi, Nursia Yuhanis https://creativecommons.org/licenses/by/4.0
date: 2025-07-29
publication date: 2025-07-29
starting page: 34
ending page: 44
doi: 10.24191/ij.v12i2.5777

POWERING GEN Z AT WORK:
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description: The performance of the workforce is crucial in determining what makes an organisation stand out. Despite the current increase in enthusiasm for Psychological Capital (PsyCap) as an innovative method for enhancing employee job performance, this research domain has garnered minimal focus concerning Generation Z (Gen Z). The prevalence of stress and anxiety among Gen Z, the youngest employment group, raises numerous issues regarding their work performance. Despite comprehensive discourse in recent research, comprehending their influence on Gen Z's work performance and the fundamental mechanisms remains constrained. This empirical study investigates the impact of Gen Z's traits on the connection between PsyCap and work performance. A purposive sampling method was employed, and primary data was collected from 167 Gen Z employees in the banking sector across Malaysia using a self-administered questionnaire. The data was subsequently analysed via SmartPLS 4.0, and it was found that the direct effect was supported while the indirect effect was not. The findings contribute to the theory and practice by understanding generational traits as the fundamental mechanism.
subject: BUSINESS MANAGEMENT
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creator: ZURAIDAH SIPON
creator: MUHAMMAD MAJID
creator: NORSHAHNIZA SAHARI
creator: ATIK DJAJANTI
creator: A. DEWANTORO MARSONO
rights: Copyright (c) 2025 ZURAIDAH SIPON, MUHAMMAD MAJID, NORSHAHNIZA SAHARI, ATIK DJAJANTI, A. DEWANTORO MARSONO https://creativecommons.org/licenses/by/4.0
date: 2025-07-29
publication date: 2025-07-29
starting page: 81
ending page: 93
doi: 10.24191/ij.v12i2.5938

BEHAVIOURAL INTENTION DETERMINANTS OF BUSINESS TAKAFUL ADOPTION AMONG MICROENTERPRISES
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description: This study investigates the determinants influencing microenterprises' propensity to adopt business Takaful, a form of Islamic insurance, through the lens of the Theory of Planned Behaviour (TPB). The TPB posits that individual behaviour is primarily driven by three key components: attitudes (ATT), subjective norms (SN), and perceived behavioural control (PBC). In this research, we employed Partial Least Squares Structural Equation Modelling (PLS-SEM) to analyse a dataset collected from microenterprise owners, focusing on their intentions (INT) to engage with Takaful products. Our analysis revealed that PBC emerged as the most significant predictor of INT, indicating that microenterprise owners who perceive a higher level of control over their ability to adopt Takaful are more likely to express intentions to do so. Conversely, the roles of ATT and SN were found to be non-significant in influencing INT, suggesting that factors such as personal beliefs about Takaful and the influence of social pressures may not play as critical a role in this context as previously assumed. These findings have substantial implications for policymakers and practitioners seeking to enhance the uptake of Islamic financial products among microenterprises. By understanding the pivotal role of perceived behavioural control, stakeholders can design targeted interventions that empower microenterprise owners, thereby fostering a more conducive environment for the adoption of Takaful. Furthermore, this research contributes to the existing literature on Islamic finance and microenterprise development by elucidating the psychological factors that underpin financial decision-making in this sector. In conclusion, this study underscores the necessity for a nuanced approach to promoting Takaful, emphasizing the importance of enhancing perceived behavioural control among microenterprise owners as a strategic pathway to increase adoption rates. Future research should explore additional variables that ma…
subject: BUSINESS MANAGEMENT
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creator: MOHD KHAIRUL ARIFF NOH
creator: NORASHIKIN ISMAIL
creator: AZILA JAINI
creator: Nor Azairiah Fatimah Othman
rights: Copyright (c) 2025 MOHD KHAIRUL ARIFF NOH, NORASHIKIN ISMAIL, AZILA JAINI, Nor Azairiah Fatimah Othman https://creativecommons.org/licenses/by/4.0
date: 2025-07-29
publication date: 2025-07-29
starting page: 127
ending page: 141
doi: 10.24191/ij.v12i2.5958