Advances in Business Research International Journal

Information Security Management Practices in the Digital Economy: A Descriptive Analysis of Current Trends and Future Directions in Malaysia

Sat, 31 May 2025 00:00:00 +0200

The main objective of this research is to assess the level of InfoSec practices of Malaysia’s business organizations in the digital economy. The study seeks to provide insights into how businesses and individuals can better protect their data and systems from cyber threats, ultimately contributing to a safer and more secure digital future. A quantitative research method was employed in this research, and it was conducted throughout Malaysia. A total of 250 valid questionnaires were obtained from managers and executives of the Multimedia Super Corridor (MSC) status companies. A purposive sampling method was used to ensure the sample size was well-represented. The descriptive analysis suggests that most organizations have encouraged organizational awareness in InfoSec practices consistent with installing security controls at the first line of and indicating that InfoSec practices are somehow apparent in their organizational settings and the digital economy environment. This study was conducted descriptively to explore the trend and the current InfoSec practices of IT business in Malaysia. Although findings indicate that these companies are currently well-positioned to lead the digital economy, however, further exploration is needed to establish the correlations between InfoSec practices and secure digital business environment in the context of the digital economy. The ramifications of this study are beneficial for policymakers because they provide guidelines for how the pervasive use of computer systems can improve information security management.

Factors Influencing Sales Performance among SMEs in Malaysia: Online Platforms Adoption as Mediating Factor

Sat, 31 May 2025 00:00:00 +0200

Sales performance is important for businesses to measure the company’s conditions either to grow or sustain in the market. Among the technological landscape, there remain key challenges for businesses to understand the factors that drive sales performance. This study seeks to uncover the retail sector, among small and medium-sized enterprises (SMEs) in Malaysia. This study integrates two theories, Technology-Organization-Environment (T-O-E) as the basis of the framework and Attention-Based View (ABV) as a theory supporting it. The framework suggested sales performance as a dependent variable and online platform adoption as a mediator. The key factors in this research will cover perceived compatibility, relative advantages, perceived cost, top management support, and government support that is based on T-O-E framework. Focusing on the retail sector, this conceptual paper provides a deeper understanding of the adoption processes and offers actionable insights to enhance sales performance through technological integration. Adoption of quantitative research methods with a sample size of 384, determined by using the Krejcie and Morgan table with a specific retail industry in Malaysia. The data of this research are based on sources by government agencies specifically through SME Corp Malaysia, Malaysia Corporative and Cooperative Entrepreneur Development (MECD) and Malaysia Digital Economic (MDEC). Furthermore, questionnaires also are distributed among employees and employer among SMEs for collection data. Data will be measured through SmartPLS software (Partial Least Squares Equation Modelling) to determine direct and indirect mediating relationships. These studies provide insight into SMEs in Malaysia and highlight the importance of adopting online platforms into the business and propose a new landscape towards stakeholders in Malaysia.

The Evolution of Entrepreneurial Mindsets in the Digital Age

Fri, 31 May 2024 00:00:00 +0200

With everything going digital in this modern age, the world of entrepreneurship has shifted dramatically, and so has the mindsets of those navigating it. As compared to many years ago, entrepreneurs today think differently, due to the fast pace and constant change of the digital era. This paper explores how digitalisation has reshaped traditional mindset of entrepreneurs by looking at three crucial factors: digital literacy, adaptability, and network orientation. Digital literacy is the set of skills and knowledge required to use digital tools and platforms effectively. Adaptability refers to the ability to adapt and adjust strategies when technology or the market changes. Network orientation is about how entrepreneurs use digital platforms and social media to build connections, find resources, and grow their businesses, often reaching far beyond domestic markets. This paper builds on the Entrepreneurial Mindset Theory (EMT) to create a framework that reflects how entrepreneurs operate in the digital age. It addresses a clear gap in the literature by connecting digital skills with the entrepreneurial mindset, which is something many older models tend to overlook. This paper includes a detailed theoretical framework and a literature matrix to help clarify key ideas. It offers fresh insights into how entrepreneurial thinking is evolving in the digital age, and suggests directions for future research to explore these changes further.

THE Factors Influencing Tax Compliance Among Individual Taxpayers

Mohd Nazir Rabun — Fri, 31 May 2024 00:00:00 +0200

Tax compliance is defined as an act performed intentionally and consciously based on obedience, desire, and the ability to comply with tax laws. The degree determines a taxpayer's compliance rate. Regardless of the government's initiatives, including the introduction of penalties, tax compliance remains a significant problem for many countries, as it is difficult to persuade taxpayers to comply with the requirements. Malaysia has just over 1.3 million individual taxpayers from a population exceeding 33.5 million, which translates to only about 4.0 percent of the entire population. This low proportion of individual taxpayers constitutes merely 4.0 percent of the population. Several hypotheses were developed and tested using the descriptive statistics, pearson correlation, and multiple regression techniques in SPSS 27. This study used a quantitative method and convenience sampling to collect 150 completed questionnaires. The results show a significant positive relationship between tax education, tax awareness, tax morale, tax complexity, and tax compliance. Results also show that tax education is the most significant factor influencing tax compliance among individual taxpayers at Pejabat Setiausaha Kerajaan Negeri Perlis (SUK). In conclusion, several recommendations have been put forward to help improve tax compliance among individual taxpayers.