https://journal.uitm.edu.my/ojs/index.php/Abrij/issue/feedAdvances in Business Research International Journal2024-12-20T15:00:54+08:00ABRIJ Editorial Committeeabrijfbm@uitm.edu.myOpen Journal Systems<p>The Advances in Business Research International Journal (ABRIJ) provides a dynamic platform for the dissemination of cutting-edge research in the ever-evolving landscape of business and management. ABRIJ serves as a vital platform for the exchange of ideas and the exploration of emerging trends in business research. ABRIJ is a peer-reviewed, open-access journal committed to advancing knowledge in the fields of business, management, marketing, entrepreneurship, economics, finance and related disciplines. </p> <p>ABRIJ welcome academics and practitioners to submit original research articles, empirical findings and insightful reviews that contribute to both theoretical understanding and practical application within the global business community. </p> <p><strong>PUBLICATION IS FREE OF </strong><strong>CHARGE</strong>.</p> <p>ABRIJ is indexed in Google Scholar, <a href="https://myjurnal.mohe.gov.my/public/browse-journal-view.php?id=620" target="_blank" rel="noopener"><strong>MyJurnal,</strong></a> <a title="ABRIJ" href="https://mycite.mohe.gov.my/en/advanced-search/result?operators%5B%5D=&keywords%5B%5D=Advances+in+Business+Research+International+Journal&fields%5B%5D=all&token=66ff39632de5d&submit=Search" target="_blank" rel="noopener"><strong>MyCite.</strong></a></p>https://journal.uitm.edu.my/ojs/index.php/Abrij/article/view/4383The Influence of Herzberg’s Motivator Factor on Employees’ Organizational Citizenship Behaviour2024-12-20T14:57:53+08:00Yunus, Noorlailanlaila814@salam.uitm.edu.myAzimi, Cairul Azwanlaila814@salam.uitm.edu.my<div> <p class="ep_field_para">Organizational Citizenship Behaviour (OCB) has been widely studied across the boarders especially in the western countries. This workplace voluntary behaviour is associated with many predictors that may bring whether major, minor or negative influence towards the engagement of employees’ OCB. Basically, this study is focusing on motivation as the predictor or independent variable that influence employees’ engagement on the OCB (altruism, conscientiousness, courtesy, civic virtue and sportsmanship) behaviour. Herzberg’s motivator factor (achievement, advancement, recognition and growth) has been chosen as the independent variable. A total of 150 questionnaires were distributed conveniently to respondents. With 125 questionnaires returned, researcher was able to analyze the data based on the research questions and hypotheses developed. The findings showed moderate and weak, significant relationship between the variable excluding the relationship between independent variable and civic virtue and sportsmanship. Thus, Herzberg’s motivator factor was not a predictor to civic virtue and sportsmanship behaviour. However for the strongest predictor; achievement, growth and growth are strongly predicts the altruism, conscientiousness and courtesy behaviour respectively. However, with the absence of relationship between independent variable and civic virtue as well as sportsmanship, therefore the strongest predictor cannot be determined as the value recorded was below the criterion.</p> </div>2016-06-30T00:00:00+08:00Copyright (c) 2024 https://journal.uitm.edu.my/ojs/index.php/Abrij/article/view/4382The Impact of GST on the Spending Pattern of Students from the Faculty of Accountancy, UiTM Puncak Alam, Selangor2024-12-20T14:53:22+08:00Abd Hamid, Nadiahnadiah_hamid@yahoo.comHarun, Nurul Mardhiahnadiah_hamid@yahoo.comAhmad, Bedahnadiah_hamid@yahoo.comYahya, Mastora nadiah_hamid@yahoo.com<p>The implementation of GST in Malaysia as of 1st April 2015, which replaced the current Sales and Service Tax (SST) is viewed as a more efficient tax to manage and to generate greater revenue collection for the government. This multi-tiered tax rate of 6 percent is finally borne by the end users who consumed the goods and services regardless of their income levels. As a result, even non-income earners such as students are inevitably bearing the rising price of their consumed goods and services. This study aimed to investigate the level of GST knowledge among the final year students in the Faculty of Accountancy, UiTM Puncak Alam. The students’ knowledge and perception on issues related to GST implementation were found to have certain impacts on their spending pattern. Evidently, the findings revealed that students who have much information about GST implementation and in cases where they perceived that GST is an unfair and unequitable tax system, both situations are highly likely to have significant effects on their spending trend.</p>2016-06-30T00:00:00+08:00Copyright (c) 2024 https://journal.uitm.edu.my/ojs/index.php/Abrij/article/view/4384The Relationship between Organizational Learning and Employee Engagement: The Perspective of Young Employees from Commercial Banks in Malaysia2024-12-20T15:00:54+08:00Hussain, Ibiwani Alisaibiwani@yahoo.comAmir Ishak, Noormalaibiwani@yahoo.comChan, Benjamin Yin Fahibiwani@yahoo.com<div> <p class="ep_field_para">The purpose of the study is to investigate the relationship between organizational learning with employee engagement. Primary data were gathered through self-administered survey questionnaires. 100 respondents participated in the study and all of the respondents came from commercial bank in Malaysia. Method used to distribute the survey questionnaires was through “drop off and pick up” method due to the minimum interaction by the investigator with the respondents. Data were analyzed using SPSS and findings indicated that employees valued development opportunity provided by organisations for example development through training, mentoring and coaching. Respondents are employee between the age of 23 to 30 years old and these mode of learning appear to be the most effective to them.</p> </div>2016-06-30T00:00:00+08:00Copyright (c) 2024 https://journal.uitm.edu.my/ojs/index.php/Abrij/article/view/4381The Awareness Level of the Safety and Health of the Operational Level2024-12-20T14:50:34+08:00Che Mohd Nor, Roshaniraroshanira@tm.com.myRochin Demong, Nur Atiqah rochin@puncakalam.utim.edu.my<div> <p class="ep_field_para">Providing a safe and healthy workplace is one of the most effective strategies in for holding down the cost of doing construction business. It was a part of the overall management system to facilitate the management of the occupational health and safety risk that are associated with the business of the organization. Factors affected the awareness level inclusive of safety and health conditions, dangerous working area, long wait care and services and lack of emergency communication were the contributed factors to the awareness level for the operational level. According to TM Report (2016) 122 total cases of incident happened at Telekom Malaysia Berhad as compared to year 2015 only 86 cases. Thus, the main objective of this study was to determine the relationship between safety and health factors and the awareness level among operational workers. The determination of this research was to increase the awareness level among the operational level workers who committing to safety and health environment.</p> </div>2016-06-30T00:00:00+08:00Copyright (c) 2024 https://journal.uitm.edu.my/ojs/index.php/Abrij/article/view/4379Measuring Religious Values Development Based on Maqasid Syariah Approach in Compliance Behavior of Business Zakat Scenario2024-12-20T14:43:05+08:00Khamis, Mohd Rahimmohdrahim.khamis@gmail.com<div> <p class="ep_field_para">Religious values are one of the important aspects in explaining human behavior. However, lack of study focused on how to develop and measuring the religious values are hardly found in literature since the issue is important to discuss to produce good results. Hence, the main objective of this study is to develop the measurement instrument in measuring religious values based on Maqasid Al-Syariah approach as guideline in compliance behavior of business zakat scenario. 276 questionnaires managed to be collected from SMEs entrepreneurs in Selangor. Rasch Measurement Model was employed to analyze the data. From the results of item polarity and misfit indicates that all items measured religious values really measured what supposedly to measure since all items fit with the Rasch Measurement Model. The implication of this paper provides evidence of the usefulness of Maqasid Al-Syariah approach as a guideline in order to develop the measurement of religious values in compliance behavior of business zakat scenario. At the same, it also suggests that Rasch Measurement Model the usefulness of Rasch Measurement Model in analyzing the items that measured what supposedly to measure.</p> </div>2016-06-30T00:00:00+08:00Copyright (c) 2024 https://journal.uitm.edu.my/ojs/index.php/Abrij/article/view/4380Welfare and the Employment Issues Related to Foreign Workers in Sabah: A Case Study of Mensuli Estate2024-12-20T14:46:07+08:00Jasni, NurAziemahaziemah856@sabah.uitm.edu.myOthman, Nasuddinnasuddin@salam.uitm.edu.my<p>The study analysed the welfare and employment issues related to foreign workers in Sabah. This study aims to determine the main factors that contribute to the oil palm productivity in relation to minimum wage, welfare management, and training provided to the foreign workers, to examine productivity status of the foreign harvesters and loose fruit collectors with welfare management and to<br>examine the foreign harvesters’ and loose fruit collectors’ employment situations in oil palm plantations in Mensuli Estate. The method that had been used to obtain the data in this study was questionnaires distribution method and personal interviews. The questionnaires consisted of four (4) sections the questionnaire format based on Likert Scale. The data was analysed by using factorial analysis. The factor analysis identified seven factors that led to welfare and employment issues of foreign workers. The factors including competition with Indonesian palm oil plantation, training provided by the company, welfare management, satisfaction with the company welfare management, wage satisfaction, minimum wage and high cost of living. It was found that most of the respondents knew about the wage hike in Indonesia palm oil plantations and they were willing to return back to their homeland. Therefore the government should take an action to prevent the workers shortage issues in the plantation by encouraging local<br>younger generation to work in the plantation sectors.</p>2016-06-30T00:00:00+08:00Copyright (c) 2024 https://journal.uitm.edu.my/ojs/index.php/Abrij/article/view/4378 Management Control Systems in Nepalese Commercial Banks2024-12-20T14:41:12+08:00Upadhyay, Jitendra Prasadabrijuitm@uitm.edu.my<p>Purpose – The purpose of this study is to examine whether the mechanisms of MCS have been adequately developed and applied in the Nepalese commercial banks or not.<br>Methodology Used – Descriptive and analytical research designs have been used for the study. Primary data have been collected through the questionnaires using convenience and judgmental sampling from the Nepalese commercial banks. Questionnaires have been developed in five scales and mean, standard deviation, coefficient of variation, correlation and factor analysis have been used as tools. Cronbach’s alpha test has been done to test the reliability of the data.<br>Findings – All the commercial banks have applied the mechanisms of MCS.</p>2016-06-30T00:00:00+08:00Copyright (c) 2024 https://journal.uitm.edu.my/ojs/index.php/Abrij/article/view/4325 Co-integration and Causality between the Spot and Futures Markets: Pre and Post Implementation of NKEAs2024-12-16T08:23:31+08:00Md Isa, Mohamad Azwan abrijuitm@uitm.edu.mySamsudin, Syamsyul abrijuitm@uitm.edu.myNoh, Mohd Khairul Ariff abrijuitm@uitm.edu.my<p>The Tenth Malaysian Plan (RMK10) through the Economic Transformation Programme (ETP) focuses on 12 National<br />Key Economic Areas (NKEAs). One of the key areas is the palm oil industry. Hence, this study is aimed at examining the implication of the ETP/NKEAs (pre and post) towards the crude palm oil (CPO) and its futures (FCPO) markets. The Johansen approach and the Granger test were employed to prove the co-integration and causality respectively between both markets for the period January 2008 to May 2015. Other empirical tests including the correlation analysis and multiple regressions were also conducted in order to investigate the relationship between the CPO price with the FCPO price, trading volume and open interest. The findings from the Johansen test show that there exists a co-integration in the long run between the Malaysian CPO and FCPO markets. The Granger test result indicates that there is causality of FCPO prices on the CPO prices, but not the other way around. In addition, the Regression analysis shows that FCPO price is the only significant factor that affects CPO price whilst the other two independent variables show insignificant results. The findings would be useful to the market regulators, operators and traders in setting their policy and regulations, and also in their decision making process.</p>2016-06-30T00:00:00+08:00Copyright (c) 2024