INSIGHT Journal

UNDERSTANDING THE DETERMINANTS OF PURCHASE INTENTION FOR HALAL COSMETICS AMONG GEN Z

2024-08-20T03:42:43+08:00

This article aims to determine the factors that influence the purchase intention of halal cosmetics among Generation Z. The author applied the Theory of Reasoned Action (TRA) to ascertain the determinants influencing Generation Z's intention to purchase halal cosmetics. The predictors are subjective norms, attitudes, and religiosity. The study used a sample of 215 respondents from UiTM Cawangan Johor Kampus Segamat, and statistical analysis with SPSS was used to determine how significant the impact of the independent factors was. The results of the experiments show that the intention to buy halal-certified cosmetics is positively and significantly influenced by attitudes, subjective norms, and religion.

MACROECONOMIC DETERMINANTS OF NON-PERFORMING LOANS IN MALAYSIA

2024-08-27T18:11:26+08:00

Purpose- This study examines the interplay between macroeconomic factors and Non-Performing Loans (NPLs) within the residential property sector, particularly focusing on commercial and Islamic banks in Malaysia from 2007 to 2021. NPLs, defined as loans overdue for more than 90 days, serve as an indicator of financial health and stability within the banking sector, which, in turn, impacts economic sustainability and environmental investment capacities. Utilizing the autoregressive distributed lag cointegration approach, this research identifies a significant cointegrating relationship between NPLs for residential property and various macroeconomic determinants. The findings underscore that robust economic growth, coupled with reduced lending and unemployment rates, plays a pivotal role in mitigating the risks associated with NPLs, thereby fostering a more resilient and sustainable economic framework. The study contribute an insights that highlight the critical need for stable macroeconomic environments not only to curb NPLs in Malaysia’s banking systems but also to enhance the overall sustainability of the financial sector. For long-term financial stability, banks are better positioned to finance sustainable development projects, thereby contributing to a more sustainable and resilient economic future.

EVALUATING THE BENEFITS OF CO-CURRICULAR ACTIVITIES IN A COMMUNITY SERVICE PROGRAMME

2024-09-17T01:51:42+08:00

This study aimed to investigate the reasons why students were involved in co-curricular activities and the benefits of these activities through community service programs among students enrolled in this module during semesters two and three in public universities in Malaysia. This study discovered that developing talent and skills, as well as pleasure and enjoyment, are the two main reasons for students joining co-curricular activities in university. This study focused on the benefits of co-curricular activities in community service programs on students' knowledge, attitudes, academic performance, and skills. The descriptive method of this research used survey techniques conducted randomly among 150 students involved in a community service module for two semesters. A questionnaire was chosen as the medium for data collection. This study had four sections with related questions to measure the four benefits of co-curricular activities. The findings of this study show that the involvement of students in community service programs has a positive and valuable benefit on their academic performance, enhancing their skills, improving their attitudes, and improving their knowledge.

DOES COMMUNICATION SATISFACTION INFLUENCE JOB PERFORMANCE

2024-09-04T05:14:39+08:00

Frontline employees play a pivotal role in shaping the public perception of the hotel industry, serving as a crucial standard for competing on service quality. This research aims to examine how emotional intelligence and communication satisfaction influence job performance among frontline employees, employing a causal steps approach. A structured survey, adapted from previous studies, measured job performance (18 items), emotional intelligence (21 items), and communication satisfaction (17 items) among 377 respondents from star-rated hotels in Malaysia. The findings highlight significant and positive correlations between emotional intelligence, communication satisfaction, and job performance. The study emphasizes the potential for the hotel industry to enhance frontline employee performance through targeted training interventions based on these results.

DISPOSAL BEHAVIOUR OF UNUSED MEDICINES WITH ENVIRONMENTAL AWARENESS AS MODERATOR

2024-09-10T04:47:34+08:00

Rising economies and developing nations lead to expanded access to essential medications. Malaysia is not an exception to the trend of increased pharmaceutical product. They are referred to medications or drugs that are necessary for maintaining public health as well as for the prevention and treatment of illnesses. Pharmaceutical products increased by 24% from 2015 to over 4.5 trillion doses globally in 2020). Nonetheless, not all patients had consumed all the prescribed medicines they have. Unused medicines are defined as pharmaceuticals that are no longer consumed by the intended users or patients. These unused medicines could be improperly disposed of. Improper disposal of unused medicines is defined as discarding unused medicine other than returning them to a Medicine Return Programme (MRP). The leftover and unused medicines may adversely affect the environment if the disposal of them is inappropriate. For instance, the potential environmental harm caused by medicines when disposed of in household trash, leading to their presence in landfill and contamination of surface water. Consequently, one objective of this conceptual paper is to examine the factors influencing the disposition behaviour of unused medicines and the moderating effect of environmental awareness in the relationship between intention and disposition behaviour in Malaysia. Health Belief Model (HBM) theory will be used in this paper to explain the factors influencing the disposition behaviour of unused medicines. This paper aims to provide a conceptual process for understanding how patients evolve in their disposal behaviour of unused medicines by putting forth a conceptual framework that incorporated these elements

BEHAVIORAL BIASES TOWARDS INVESTMENT DECISION WITH THE MODERATING ROLE OF TECHNICAL ANALYSIS

2024-07-28T09:48:50+08:00

Traditional finance believes that an investor always gathers all the necessary information and rationally reacts in their investment decisions. However, behavioral finance recognizes that human emotions, biases, and cognitive errors have a significant impact on making decisions for investment in the stock market. Investment decisions involve the process by which investors select the most appropriate investment strategy when analyzing various investment opportunities. Behavioral biases on the other hand can influence individuals' investment decisions and lead them to make choices that deviate from their objectives because rely more on emotion. Knowledge of technical analysis as an investment tool will control and help investors make investment decisions properly and achieve positive returns. Hence, this conceptual paper aims to propose a research framework that empirically examines the relationship between behavioral biases toward investment decisions with the moderating role of technical analysis. The finding will become a starting point for future research where this knowledge has uses in both academic and business practitioners.

A MINI EXPLORATION ON THE FACTORS OF PERSONAL BANKRUPTCY AMONG MALAYSIAN’S YOUTH

2024-07-28T09:44:55+08:00

This paper exploring factors influencing the occurrence of personal bankruptcy among Malaysian youth. As this paper is a mini project, we only have two informants as part of our method in getting data in exploring the topic. Therefore, this study utilizes a very simple approach in exploring the topic about personal bankruptcy among youth in Malaysia. Several key factors being identified as the contributor to personal bankruptcy including socioeconomic background, educational attainment, employment status, financial literacy, and access to credit. Findings in this study also stressed the importance of financial education and its potential positive impact on individuals' financial well-being and bankruptcy prevention. Youth behaviour and attitude also being emphasizes in financial decision-making and bankruptcy outcomes, aligning with previous quantitative studies. With the findings from the informants, this study shall able to highlight the complex interplay of these factors in determining the likelihood of personal bankruptcy among young Malaysians. It is very important to those individual youth to measure their readiness to accept or respect their values or practices at the debt level to avoid bankruptcy. This study provides valuable insights into the factors contributing to personal bankruptcy in Malaysia, emphasizing the critical role of financial management, lending practices, behavior and attitude, and financial education. In a possible way, a policy implication been also highlighted as the need for targeted interventions to enhance financial education, promote responsible lending practices, and support economic opportunities for youth. By addressing the factor, this study found that it is very crucial to mitigate the impact of personal bankruptcy and fostering financial resilience among Malaysian youth. By elucidating these dynamics, this study contributes to a deeper understanding of the multifaceted challenges faced by young Malaysians in managing personal finances and navigating the complexities of modern financial systems.

FINANCIAL LITERACY AND TECHNOLOGY ADOPTION FOR THE SUSTAINABILITY OF MICRO SMALL AND MEDIUM ENTERPRISES

2024-08-15T09:18:25+08:00

This study explores the impact of financial literacy and technology adoption on the sustainability of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia and Malaysia. Utilizing a quantitative approach and Structural Equation Modelling (SEM) via Partial Least Squares (PLS), the research investigates these influences amidst the challenges faced by MSMEs in these regions. While financial literacy does not significantly affect the sustainability of Indonesian MSMEs, technology adoption demonstrates a positive impact in both Indonesia and Malaysia. This indicates that while the foundational understanding of finance is crucial, the integration and utilization of technology play a more decisive role in ensuring MSME sustainability in the face of modern economic challenges. The study's reliance on a modest sample size and self-reported data, suggest a need for broader research to confirm these findings. Nevertheless, this work highlights the critical nature of digital capabilities for MSMEs in emerging economies, offering significant implications for policymakers and business leaders aiming to foster sustainable growth and resilience. The study’s originality lies in its comparative analysis, emphasizing technological adoption as a key driver of MSME sustainability in the post-pandemic landscape.

GLOBAL RESEARCH TRENDS OF NON-PERFORMING LOANS

2024-09-03T03:55:47+08:00

Non-performing loans (NPLs) remains a significant challenge in financial sectors worldwide. This study aims to explore the scholarly landscape of NPLs research from a global perspective between 1970 and 2024 based on publication records retrieved from the Web of Science Core Collection (WoSCC). Using descriptive and bibliometric analyses, this study explores key publication trends, the most productive countries and authors, top-cited articles, and research clusters within NPLs research. The results suggest that the number of publications and citations has risen significantly over the years with the highest number of publications recorded in 2022. The USA dominates the ranking with the highest number of articles published, followed by China, England, Italy, and India. Moreover, the findings from the co-occurrence analysis reveal that previous studies mainly focused on the impacts of macroeconomic and bank-specific determinants on NPLs, with special attention given to the period of financial crisis, credit risk, commercial banks and Islamic banks. Similarly, bank efficiency, stability, and performance are of great interest to researchers and data envelop analysis is employed to obtain efficiency estimates. Lastly, previous studies do not differentiate the NPLs at disaggregated levels. Future researchers can fill this gap by focusing on NPLs at sector or purpose levels. The impacts on NPLs are quantitatively diverse across sectors and purposes.

THE IMPACT OF DIGITAL MARKETING TECHNOLOGY FOR TRANSFORMATION ON SMES

2024-08-14T07:05:24+08:00

This comprehensive systematic review delves into the complex landscape of digital marketing adoption within Small and Medium Enterprises (SMEs). By scrutinizing existing literature, it aims to uncover nuanced insights into the multifaceted dynamics surrounding digital marketing strategies in SMEs, emphasizing its impact, challenges, and strategic imperatives for sustainable growth in the digital era.

Employing a systematic approach, this review synthesizes various scholarly articles, research reports, and industry insights to unravel the intricate dynamics of digital marketing adoption in SMEs. By meticulously analyzing existing literature, this study seeks to uncover underlying patterns, emerging trends, and critical success factors shaping SMEs' digital marketing endeavors. The findings of this systematic review carry profound practical implications for SMEs navigating the complex terrain of digital marketing. By distilling key insights and best practices, this study equips SMEs with actionable strategies to optimize their digital marketing efforts, enhance customer engagement, and foster sustainable growth amidst evolving market dynamics.

THE OVERVIEW OF ENVIRONMENT, SOCIAL AND GOVERNANCE PRACTICES AMONG MALAYSIAN COMPANIES

2024-09-05T11:18:40+08:00

This article explores Malaysia's burgeoning reputation as a promising hub for ESG investments, propelled by the rising interest of investors, escalating corporate endeavours, and a favourable legal framework that promotes sustainable business practices. This article will also examine the initiatives taken by the Malaysian government to guarantee that Malaysia is on par with global players in terms of ESG practices. The essence of this study is based on articles found in newspapers, companies’ website, reports issued by Department of Statistics Malaysia (DOSM), and Department of Environment Malaysia (DOE). There is a growing interest among both foreign and domestic investors in engaging in Malaysia's green economy by means of ESG investments. This interest stems from the desire to address substantial environmental challenges and generate sustainable returns, considering the escalating market apprehensions around sustainability challenges and risks. By focusing on the unique context of Malaysian companies and its challenges and opportunities, this study could provide valuable insights into the intersection of ESG in the country

THE INFLUENCE OF WORKPLACE ENVIRONMENT AND CONFLICTS TOWARD BANK EMPLOYEES’ PERFORMANCE IN MALAYSIA

2024-08-16T03:13:54+08:00

This paper attempts to determine the potential influence of physical workplace, psychosocial workplace, work-family conflicts, and work-extracurricular conflicts on the performance of bank employees. The research employed a quantitative method with the use of questionnaire as an instrument in data collection. The convenience sampling technique was adapted and the present study gathered 190 usable responses across 19 different banks located in Kuala Lumpur, Malaysia. Results reveal that the psychosocial workplace was positively affects staff performance. This implies that factors such as interpersonal connections, job satisfaction, organizational culture, and work-related stress levels can potentially wield substantial determinants of how effectively bank employees perform in their responsibilities. The study shed light on the employees' priorities that play a greater influence in enhancing employee performance than addressing physical challenges or the conflicts arising from the interplay between work and personal life. By highlighting the significance of the elements, the study calls for organizations to prioritize creating a positive and supportive psychosocial workplace for their employees. Future research could build upon these findings by considering additional variables, and exploring the applicability of the results across various industries and cultural contexts. This study provides insight into improving employees’ performance in bank sectors. Supportive behaviours of supervisors have an important impact on employees’ performance and this research confirms the importance of creating a supportive work environment within the bank industry.

HOW OFFICE DESIGN AFFECTING EMPLOYEES’ PRODUCTIVITY?

2024-08-16T03:19:11+08:00

In the current modern workplace and office design, organizations recognize the importance of
leveraging the work environment, both in terms of aesthetics and functionality, to enhance employee
productivity. The arrangement of the office space and the overall office design, which includes
workflow play a crucial role in employee satisfaction and makes a positive impact on the well-being
of the employees. This study examines the impact of office design on employee productivity in a
processed gas industry, specifically considering factors such as furniture availability, environmental
noise, ambient temperature, ambient lighting, and space arrangement. Using a quantitative method of
purposive sampling, 168 respondents has completed self-administered questionnaires. The collected
data was analysed using SmartPLS. The findings indicate that office furniture and ambient
temperature positively affects employees’ productivity. This suggests that organizations can enhance
productivity by paying attention to these specific aspects of office design. This study was limited to the
natural gas industry and did not capture the vast array of employees and their perceptions in other
sectors. Future studies may want to empirically substantiate our quantitative investigation with a set
of qualitative primary data to adequately address the limited external validity of our work also
consider other elements of office design.

A MULTI-DIMENSIONAL FRAMEWORK FOR DEVELOPING ASSESSMENT TOOLS TO MEASURE SUSTAINABILITY FOR COUNTY-LEVEL RURAL E-COMMERCE ECOSYSTEMS

2024-09-26T05:00:25+08:00

The sustainability of County-level Rural E-commerce Ecosystems (CREES) is vital for advancing rural industrial revitalization goals in China. Although rural e-commerce plays a significant role in promoting rural development, it often faces sustainability challenges linked to poverty alleviation initiatives, which can undermine its effectiveness. This study introduces a novel framework, the Sustainability of Rural E-commerce Ecosystems Model (SREEM), designed to assess the sustainability of CREES. Utilizing a Modified Delphi-AHP technique, the framework integrates theories from rural e-commerce ecosystems, sustainable development, and rural revitalization practices. It identifies three key dimensions of sustainability; Robustness, Niche Creation, and Endogenous Development Capacity that are critical to the health of rural e-commerce ecosystems. The Modified Delphi method, involving three rounds of expert consultations, was used to refine the SREEM Index system. The validity of the framework was further confirmed through the Analytical Hierarchy Process (AHP) and MATLAB, resulting in a comprehensive four-level SREEM hierarchy

HALAL COSMETIC CRITICAL INGREDIENTS

2024-07-21T05:48:34+08:00

The halal cosmetics market is rapidly expanding and offers a unique perspective on the beauty and personal care industries. With an emphasis on goods that comply to Islamic principles and values, the market is growing as customers seek halal-certified cosmetics that correspond with their religious and ethical views. Since the production and manufacturing of cosmetics is dominated by non-halal cosmetic manufacturers, there is no guarantee that they use all halal ingredients in the making of cosmetic products. Not all manufacturers will disclose the source of the animal-based ingredients of their cosmetic products. There is a high possibility that the animal-based ingredients in the cosmetic products made of non-halal animal such as pig or its derivatives or from halal animal that is not slaughtered according to Islam. Therefore, this paper summarizes existing literature on critical ingredients used in the manufacturing of halal cosmetics. The identification of the status of critical cosmetic ingredients may provide a technical guideline among manufacturing in complying the raw material control requirements of the Malaysia Halal Management System (MHMS).

VIEWS OF R.O. WINSTEDT ON INHERITANCE OF PROPERTY IN MALAYA

2024-07-21T05:44:19+08:00

R.O. Winstedt, an orientalist working as a British administrator in Malaya, based his ideas on the philosophy of empiricist positivism. He emphasized the exclusive reliance on reason as the main way of collecting scholarly facts through systematic and thorough research methods. This philosophy rejects the proof of any fact using divine sources as irrelevant to historical evidence. This article focuses on analysing Winstedt's views on property inheritance in Malaya by comparing Islamic law and Adat Perpatih. It also seeks to identify the orientalist approach to assessing Islam and Malay society. The author employs historical, comparative, and content analysis methods to analyze these views. This study reveals that the orientalist viewpoint, specifically Winstedt's, exhibits a skeptical stance and partial considerations when assessing Islam, particularly its legal system. When it comes to property inheritance issues, Winstedt contends it is impractical to simultaneously apply adat and Islamic law. The Orientalist perspective holds that the fundamental principles of Islamic law are not applicable in Malaya due to cultural and residential differences. This is the result of the orientalists' Eurocentric worldview impeding their ability to comprehend Islamic content. This way of thinking esteems European nations above all others and renders them more civilized; consequently, they are referred to as "ambassadors of civilization," the saviors of nations needing civilization.

THE POLITENESS STRATEGIES EMPLOYED BY ASIAN AND WESTERN SOCIAL MEDIA INFLUENCERS

2024-07-21T05:37:48+08:00

Politeness strategies play a vital role in communication in order to avoid any conflicts or offending other people’s feelings. Showing good manners and uttering good words are extremely important in Islam. This is in line with the Prophet Muhammad’s teaching for his followers to be kind and speak compassionately. In communication, conflicts may occur due to misunderstanding and misinterpreting especially when communicating inter-culturally. The Prophet Muhammad advised us to speak beneficently or keep silent (Muslim & Bukhari). Therefore, the use of politeness in communication is important to bridge good social communication between speakers. However, different cultures may have different strategies and different interpretations of the concepts of politeness strategy in communication. Hence, this study aimed to identify the types of politeness strategies as well as the most dominant strategies employed by ten selected Asian and Western social media influencers. This study also highlighted the differences and similarities of politeness strategies between two different cultures in social media. The data - the influencers’ Instagram captions were analysed using qualitative method and classified according to Brown and Levinson's (1987) politeness theory. The results indicated that positive politeness strategies are the most dominant strategies employed by Asian and Western social media influencers compared to negative politeness strategies, off-record strategies and bald on-record strategies. Hence, this study showed that the influencers practised good manners and kind words in their online communication with the public as preached by the Prophet Muhammad. This research hopes to highlight the importance of politeness strategies and the effects of the strategies on communication.

DETERMINANTS OF UNIVERSITY ALUMNI'S INTENTION TO CONTRIBUTE TO EDUCATION WAQF

2024-08-25T08:26:14+08:00

Financial resources are crucial for universities to sustain the operational and managerial costs encompassing academic and administrative aspects. The financial stability of a university is reinforced by the role and support of its alumni, who are perceived as potential contributors. Universities are increasingly focusing on financial sustainability through education waqf. Therefore, this study aims to explore the relationship between attitudes, subjective norm, perceived behavioral control, knowledge, and financial ability on the intention of university alumni to contribute for education waqf. Additionally, the study seeks to investigate how university alumni acquire information about these education waqf. A total of 175 respondents from Johor Bahru participated in the study. The results indicate that the majority of university alumni become aware of education waqf through former university lecturers/administrators. Furthermore, the findings reveal that attitudes, subjective norm, knowledge, and financial ability are factors influencing the intention of university alumni to contribute to education waqf. The findings of this study are valuable for universities in their efforts to increase the number of donors for education waqf and to ensure the sustainability of funds for the future.

KEFAHAMAN AMALAN SOLAT KALANGAN KOMUNITI ORANG ASLI JAKUN

2024-09-12T04:04:38+08:00

Orang Asli Jakun di Bekok menempatkan sejumlah 1,300 penduduk dengan 10 - 15 peratus adalah komuniti muslim. Walaupun mereka telah lama menerima Islam, namun penghayatan agama, khasnya ibadah solat masih tidak sempurna. Malah boleh dikatakan majoritinya tidak pernah solat walaupun asas ilmu agama telah dipelajari melalui pendidikan formal di Sekolah Kebangsaan Kampung Kudong dan aktiviti keagamaan yang dianjurkan di Surau Kampung Kudong. Matlamat kajian adalah untuk mengenalpasti tahap kefahamahan orang Asli Jakun tentang amalan solat dan penghayatannya dalam kehidupan seharian. Kajian berbentukan data kualitatif dengan temubual mendapati responden memahami amalan asas solat seperti konsep asas solat dan bilangannya, rakaat dan rukun-rukunnya dan kepentingan solat. Sungguhpun begitu, rata-rata responden mengakui mereka tidak pernah sempurna solat lima waktu dan jika ada pun hanya sebilangan kecil sahaja. Persoalannya di sini adakah pengetahuan itu menjadi punca mereka sedar untuk solat ataukah sememangnya mereka tahu solat tetapi mereka tidak mahu solat. Ringkasnya, komuniti muslim di sini masih jauh dengan amalan fardu ain khasnya ibadah solat, dan tentunya ia memerlukan komitmen pendidik sebagai murabbi untuk membawa mereka menghayati amalan asas Islam dalam kehidupan seharian.

THE METHODOLOGY OF DELIVERING FATWAS AND RULING ANSWERS

2024-07-23T06:03:57+08:00

The way fatwas are delivered in modern Malaysia is crucial for guiding Muslims effectively in today’s world. Without appropriate and effective delivery methods, fatwas and legal rulings are feared to be unable to achieve objectives and may even tarnish the image of Islam and religious scholars. This paper which is based on qualitative research, looks at different aspects of this process. It starts by explaining how fatwas are viewed in Islam and then looks at how they are practiced in Malaysia, distinguishing between official and unofficial fatwas. The paper stresses the importance of considering society and the law when issuing fatwas. In understanding the reality of the questioner and society, the paper emphasizes the need to adapt fatwas to local customs and culture. It suggests moving away from blindly following old interpretations and instead encourages scholars to address modern challenges through thoughtful interpretation. The paper also emphasizes the importance of making fatwas easy to understand and not burdensome, in line with Islam’s focus on practicality. It suggests that fatwas should be presented clearly and logically, supported by strong arguments and evidence, to gain credibility and acceptance. Lastly, the paper discusses using modern technology like online platforms and mobile apps to reach more people with fatwas. It mentions the role of social media and multimedia in helping people engage with religious rulings. In conclusion, the paper highlights the need for a systematic and relevant approach to issuing fatwas in Malaysia. By focusing on clarity, relevance, and accessibility, Islamic scholars can ensure that fatwas continue to guide Muslims in navigating modern life while staying true to Shariah ruling

CORE CATALYST CONDITIONS INFLUENCING DARK DATA EMERGENCE

2024-09-03T08:17:57+08:00

Majority of the literature highlighted dark data research from the perspective of academic research institutions and large business firms, and none was found pertaining to Small and Medium Enterprises (SMEs). Impact of dark data is regards as the risk that could harm the business enterprise. Existence of the dark data reside within the enterprise repository could disturb legal compliance of data management regulation and legislation. Therefore, grounded theory research was conducted to investigate the dark data phenomenon towards SME in Malaysia. The primary goal of this study is to discover how organizations prepare themselves with the dark data caretaking. By using the Grounded Theory Methodology (GTM), 18 SMEs were selected and sampled through snowballing and theoretical sampling procedure. The study found that business owners prepare their organization to deal with dark data by enabling data caretaking which is comprising of few core catalyst conditions consisting of leveraging technology, upskilling, security and controlling. Although the enabling caretaking effort facilitate the data caretaking activities but simultaneously it influences the occurrences of data crisis

THE EFFECT OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE AND SHARIAH-COMPLIANCE ON FIRM PERFORMANCE AMONG LISTED FIRMS IN MALAYSIA

2024-08-13T03:57:10+08:00

This study aims to examine the effect of environmental, social, and governance (ESG) disclosure and Shariah-compliance status on firm performance and if the relationship between ESG disclosure and firm performance is moderated by Shariah-compliance status. Data were sourced from Eikon DataStream on ESG disclosure and firm performance from the period of 2020-2023. Shariah compliance status was hand-collected from the Securities Commission Malaysia’s website. This study employs a regression model to test the hypotheses. We identify a significant positive relationship between ESG disclosure and Shariah-compliance status on firm performance. Additionally, the results also found that Shariah-compliance status strengthens the positive relationship between ESG disclosure and firm performance. Our study contributes to the understanding of stakeholders, authorities, decision-makers, and academics regarding how ESG disclosure affects a firm's performance. These results also gave investors more insight into the importance of ESG considerations when making investment decisions for Shariah-compliance firms. The results, which corroborate the link between ESG disclosure and improved firm performance, ought to motivate managers to invest in ESG practices.

RELATIONSHIP BETWEEN SUSTAINABILITY REPORTING AND FIRM VALUE

2024-08-27T06:22:56+08:00

Firm value, commonly known as enterprise value or market value, is a vital indicator used to gauge a company's financial health and potential for long-term growth. The study examines the impact of sustainability reporting on the market value of firms. Utilising Stata for data analysis, this research focuses on firms listed on the Main Market of Bursa Malaysia. The population for the study includes 66 firms over a period of five years, resulting in a total of 330 firm-year observations. The findings reveal that firm value is significantly and positively related to both earnings and sustainability reporting. Additionally, the study identifies a significant and positive relationship between firm value and the control variables, namely leverage and return on assets. These results suggest that sustainability reporting, alongside traditional financial metrics, provides essential information for investors and the market, contributing to the formation of market price and, consequently, firm value. Accordingly, the study highlight the importance of sustainability reports in financial decision-making processes and their role in enhancing transparency and providing a comprehensive view of a firm’s performance. It offers valuable insights for investors, regulators, and corporate managers.

FACTORS AFFECTING FINANCIAL LITERACY OF ACCOUNTING STUDENTS

2024-08-31T06:26:04+08:00

Over the last few decades, tertiary education students have been adversely affected by the high cost of living. Most students need help keeping up with their living standards due to their limited financial literacy knowledge. This situation has resulted in them being burdened with debt and brink of bankruptcy. This study aimed to examine whether age affects, financial socialisation and specific motivation affects financial literacy of accounting students. The research scope focused on factors aligning with financial literacy, such as knowledge, attitude, and behaviour. This study involved students of all levels from UiTM Faculty of Accountancy in the Shah Alam and Puncak Alam campus. The findings revealed that financial knowledge and behaviour were positively and significantly associated with the factors affecting financial literacy. Moreover, financial motivation positively and significantly impacts factors affecting financial literacy among UiTM accounting students.This study contributes to the available literature on financial literacy. This will henceforth aid society, academics, and policymakers in focusing on the key elements necessary to improve students' financial literacy.

ESG DISCLOSURE, GREEN INNOVATION, AND CORPORATE PERFORMANCE

2024-08-12T05:57:10+08:00

The ESG concept has been highly aligned with China's sustainable development strategy and green and low-carbon transition goals in recent years. ESG disclosure and green innovation have become a hot issue for shareholders, governments and investors. This study intends to examine the relationship between ESG, green innovation and performance. This paper takes China's A-share listed companies in the software and information technology service industry from 2015 to 2022 as research samples to investigate the impact of ESG disclosure and green innovation on corporate performance. It is found that both ESG disclosure and green innovation can significantly improve corporate performance. At the same time, ESG disclosure and green innovation play complementary roles in promoting corporate performance. This study incentivises corporates to invest in ESG and green innovation to pursue sustainable performance.

ENHANCING WATER RESILIENCE

2024-09-09T07:12:57+08:00

This study investigates the relationship between water risk awareness and the reserve margin ratio within the context of Malaysia's water management practices. Utilizing a mixed-methods approach, the research combines quantitative analysis of secondary data from the Suruhanjaya Perkhidmatan Air Negara (SPAN) with qualitative insights from interviews with SPAN personnel. The study aims to provide a comprehensive understanding of the operational and regulatory challenges faced by water companies in Malaysia and the impact of these challenges on water supply and resilience. The findings reveal that SPAN monitors two main areas: services, encompassing the entire water service chain from intake to end-users, and facilities, including asset ownership, operations, and construction. SPAN conducts quarterly Water Regulatory Meetings to address technical aspects and capital expenditures, ensuring compliance and identifying water shortages that necessitate the construction of new plants. However, several states, such as Kelantan, Kedah, and Perlis, report critically low or zero reserve margin ratios, highlighting significant water supply vulnerabilities. The study further outlines crucial concerns pertaining to water utilisation practices and infrastructure. Leakages in pipes, frequently resulting from the deterioration of pipes that are more than 40 years old, have a substantial impact on water loss and inefficiency. The study emphasises the importance of making substantial investments in infrastructure and implementing more efficient regulatory approach. This is important to maintain an ideal reserve margin and ensure efficient service delivery. The insights gained from this study have crucial implications for policymakers, water service providers, and other stakeholders in the development of sustainable water management policies.

INTERNAL CONTROL GOVERNANCE AND AIS

2024-09-09T06:15:44+08:00

This study aims to explore the dilemmas faced by users of Accounting Information Systems (AIS) in the context of internal control governance within organizations. It seeks to identify the mechanisms of internal control governance imposed on AIS users and emphasizes the need to develop and adopt affordable, flexible, and user-friendly internal control policies. Such policies should balance human freedom and professional ethical codes of conduct within organizations. Implementing these policies will enhance decision-making skills based on factual realities for the management, investors, shareholders, and directors of companies, as suggested by Almasarwah (2015) and Iwejor (2017). This study utilized existing literature to investigate the concept of user dilemmas in accounting information systems, focusing on how internal control governance affects user performance flexibility on a global scale. It is hope that this study can help stresses the necessity of establishing flexible and user-friendly internal control policies for Accounting Information Systems (AIS).

THE GREEN INNOVATION, SUSTAINABLE STRATEGY AND ESG PERFORMANCE: EVIDENCE FROM THE NEW GENERATION OF INFORMATION TECHNOLOGY IN CHINA

2024-07-28T09:58:52+08:00

Environmental, Social, and Governance (ESG) disclosure becomes a new focal point for the stakeholders relating to the firm’s disclosure and transparency. This transparency indicates a firm's efforts towards sustainable development in the face of escalating global environmental and social concerns. This study examines the relationship between green innovation, sustainable strategy, and ESG performance among selected industries in China. Furthermore, this study intended to examine the moderating effect of sustainable strategies on ESG performance. The final sample of this study is 381 new-generation information technology firms in China from 2018 to 2023. Our findings reveal that green innovation is positively significant on ESG performance. Then, sustainable strategies are positively significant on ESG performance. Moreover, the moderating effect of sustainable strategies significantly strengthens the positive relationship between green innovation and ESG performance. This indicates that firms that invest in green innovation and have sustainable strategies in the firms were able to enhance ESG performance. Our findings help the stakeholders and shareholders to consider investing in green innovation and set up long-term sustainable strategies in their firms to improve ESG performance. Despite extensive studies on ESG, our study introduces the moderating effect of sustainable strategies on ESG performance by using new-generation information technology sectors.

LECTURERS’ CHALLENGES AND CONFIDENCE IN IMPLEMENTING PROBLEM-BASED LEARNING (PBL) IN MATHEMATIC SUBJECT

2024-08-18T08:48:19+08:00

Mathematics is categorized as one of the most poorly taught, widely hated, and very hardly understood subjects in elementary schools. Previously, students taught in traditional mathematics education environments were preoccupied with exercises, rules, and equations that need to be learned but are of limited use in unfamiliar situations such as solving real-life mathematics projects. In contrast to conventional mathematics learning environments, a Problem-Based Learning (PBL) environment provides students with opportunities to develop their abilities to adapt and change methods to fit new situations. Therefore, the qualitative part is chosen to get explanations from lecturers who are teaching mathematics at Malaysian Public University. One-to-one interview sessions using semi-structured interviews were chosen. The findings of the interview were arranged as follows: (1) lecturers’ knowledge and experience of teaching math to students; (2) students’ capability to master the basic skills and knowledge of mathematics; (3) applying the PBL method to teach Math, its challenges and confidence level throughout the PBL session; and (4) lecturers’ view towards the PBL challenges and usefulness applying in university level. The findings have revealed that teaching students using PBL positively affected student content knowledge and the development of skills such as collaboration, critical thinking, and problem-solving.

LANGUAGE VITALITY OF MALAYSIAN HAKKA DIALECT

2024-08-13T08:51:21+08:00

The rise of globalization and the interconnections of information has both facilitated the integration of human life but posed a threat to the survival of languages, particularly minority languages and dialects. In the multilingual context of Malaysia, minority languages and dialects encounter obstacles due to the prevalence of dominant languages. This research focuses specifically on the Hakka dialect spoken by Malaysian Chinese and aims to investigate its current status across different age groups. To achieve this objective, primary and secondary research materials were gathered through literature review, questionnaire surveys, interviews, and observations. Subsequently, the collected data was assessed and analyzed using the nine criteria outlined in UNESCO’s Language Vitality and Endangerment document from 2003. These analyses serve to demonstrate the vitality of the Hakka dialect within Malaysia. Research has revealed that the Hakka dialect continues to exhibit a high degree of dynamism. However, with the gradual disappearance of the younger generation’s involvement in its development, the endangerment of the dialect is becoming increasingly severe. Therefore, prompt implementation of human intervention measures is imperative.

FIELD EXCURSION AS ALTERNATIVE TEACHING APPROACH FOR CIVIL ENGINEERING QUANTITIES AND ESTIMATION COURSE

2024-09-04T14:00:29+08:00

This study explores the effectiveness of integrating experiential learning, specifically site visit, as part of a teaching method in the Civil Engineering Quantities and Estimation course. The course is crucial for developing the skills necessary for accurate project management and successful implementation of infrastructure projects. The research focuses on a group of year three of Diploma of Civil Engineering students at UiTM Johor Branch Pasir Gudang Campus in semester 20232 year of academic. The aim of this study is to compare students' performance in formative and summative assessments before and after participating in a site visit activity. The findings reveal that, while male students show modest (43.8%) improvement, female students demonstrate a significant (100.0%) improvement in their understanding of the course after the site visit. The results suggest that experiential learning, particularly site visits, can positively impact students' comprehension and performance in the Civil Engineering Quantities and Estimation course. The study recommends the incorporation of experiential learning methods into the curriculum, acknowledging the potential benefits for students' understanding and application of theoretical knowledge in real-world contexts

EMPOWERING STUDENTS IN THE DIGITAL ERA

2024-08-26T07:23:12+08:00

In the era of technology, practicality, and knowledge, online learning is an educational approach that has rapidly gained attention due to the use of technology and artificial intelligence and the convenience of internet accessibility. This study aims to investigate the factors that currently motivate students to engage in online learning at public universities in Malaysia. Maintaining students' and educators’ excitement and participation is equally imperative as online education continues to gain popularity. Online learning empowers students to take responsibility for self-regulation, encourage self-discipline, increase motivation, and have the ability to set and accomplish personal learning goals. Therefore, it is crucial to enable students to continuously use online learning platforms to achieve the desired outcomes. In this study, a cross-sectional was conducted by randomly selected 565 students from public higher education. The questionnaire was adapted from the survey conducted by Fowler (2018) and analyzed using the Statistical Package for Social Science (SPSS). Multiple regression analysis was employed to determine the significant variables. The study found that instructor support and intrinsic goal orientation are the most critical factors influencing motivation in online learning among students. These findings are valuable insights into sustaining and enhancing motivation among students participating in online learning, contributing to the broader discussion on the practical implementation of digital educational approaches.

A STUDY OF RELATIONSHIP BETWEEN TEACHING PRESENCE WITH COGNITIVE AND SOCIAL PRESENCE IN ONLINE GROUP TASKS

2024-08-29T03:55:26+08:00

Group work has been found to be an effective approach for learners in traditional classrooms. In order to foster effective engagement, academics have emphasized the need to look more closely at group interaction in online learning environments. However, the online classroom has made group work more challenging during the post-pandemic era. Thus, this study investigates how the learners’ perception of mixed-mode group work at different levels of study. In addition to that, some learners had more benefited and feel comfortable expressing their ideas and views in work in groups with the guidance of lecturers. The data were collected using questionnaire. This study used a modified version of an instrument created by previous researchers. The questionnaire was analyzed using Statistical Packages for Social Science (SPSS). To explore how learners perceive these 3 factors in mixed-method group work, this study surveyed 296 of respondents were participated randomly from a public university in Malaysia. The survey has 3 main sections. Section A has items on the demographic profile. There are 8 cognitive presence-related items in Section B. Section C features 8 items on social presence, and Section D has 8 things on teaching presence. A general overview of the findings reveals the three sub-constructs: teaching presence, cognitive presence, and social presence consumed good reliability. The reliability of Cronbach’s alpha for the instrument used in this research is 0.842. Among these groupings, it was found that teaching presence may have moderate effect on the relationship between cognitive and social presence in mixed group work. It is thus, hybrid learning employing a group work approach in the classroom offers exciting implications for each form of presence.

NAVIGATING COMMUNICATION PARADIGMS IN THE DIGITAL AGE

2024-08-18T07:21:57+08:00

This literature review aims to comprehensively explore the impact of social media on communication paradigms and societal structures in the digital age.The review adopts a qualitative approach, analyzing existing literature to understand the multifaceted implications of social media on various aspects of life and society. Social media platforms, rooted in Web 2.0, have transformed communication by enabling the creation and exchange of user-generated content. The functional building blocks of social media, including sharing, presence, relationships, identity, conversations, and reputation, play a critical role in shaping information dissemination and perception. The rapid adoption of social media has significantly impacted industries such as public relations, journalism, and marketing, necessitating adaptive strategies to address real-time communication demands. The findings of this review have practical implications for policymakers, educators, businesses, and society as a whole. They emphasize the importance of responsible and strategic use of social media in the digital age.

INNOVATIVE PROSPECTIVE APPROACHES TO FUTURE ISLAMIC EDUCATION

2024-07-21T05:31:01+08:00

Islamic education encompasses the instruction and acquisition of knowledge pertaining to Islam, including its values, beliefs, and rites. However, the future of Islamic education encounters several substantial obstacles, including a dearth of innovation, limited curricula, and an inability to adjust to global transformations. This study aims to review innovative prospective approaches to future Islamic education. This study used content analysis as a methodological approach to examine and assess the prevailing patterns and obstacles encountered in Islamic education. This study has identified several prospective approaches to Islamic education that can be innovative and relevant. Some of these approaches include: (a) placing emphasis on critical thinking; (b) incorporating technology; (c) adopting personalised learning; (d) promoting cooperation and inclusivity; and (e) acquiring skills for the future. In conclusion, the innovative prospective approaches to Islamic education require a great deal of rethinking, collaboration, and investment in research that can produce practical and effective methods of learning and teaching.

THE ELEMENTS OF EXEMPLARY BEHAVIOUR AMONG EXCELLENT LECTURERS OF ISLAMIC EDUCATION IN POLYTHECHNICS

2024-07-21T05:26:20+08:00

This article discusses the elements of exemplary behaviour among the Islamic Education Lecturers (IELs) in teaching and learning (TnL) in polytechnics. This study was fully conducted through qualitative method via case study. Six IELs were selected as participants and willing to be interviewed, and the data from the interview were supported by three Heads of Islamic Education Unit, 12 lecturers and 12 students. Then, the data were triangulated with the data obtained through observation and document analysis. This study has used N’Vivo software to generate a pattern of themes and characteristics of the exemplary behaviour in TnL in polytechnics. The result found that there were six elements of exemplary behaviour practised by the IELs in TnL. All elements formed a pattern. That five elements were; reminding people about religion, establishing good relationship, lecturers as role model, avoid slandering and contolling lust, oberving words and be responsible towards parents and spouses