IJ is indexed in MyCite. INSIGHT Journal (IJ) (e-ISSN: 2600-8564) is an international, open access, refereed academic research journal publish twice a year in JANUARY and JULY. IJ will be accepting research paper in the fields of social science and humanities. The main aim of INSIGHT Journal is to provide an intellectual forum for the publication and dissemination of original work that contributes to the understanding of the main and related disciplines of the following areas: Accounting, Business Management, Law, Information Management, Administrative Science and Policy Studies, Language Studies, Islamic Studies and Education. ARTICLE PUBLICATION CHARGE IS RM100. IJ is abstracted in Asian Digital Library (ADL). The paper/manuscript send to IJ will go through double blind review, and publication ethics and quality are maintained based on the research interest, theoretical/conceptual contributions from the research work, and technical aspects such as language and format. Publisher UiTM Press
INTERNAL AND EXTERNAL FACTORS INFLUENCING EQUITY-BASED FINANCING IN ISLAMIC BANKING
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.
Copyright (c) 2026 UiTM Press https://creativecommons.org/licenses/by/4.0
THE ROLE OF FINANCIAL RATIOS AND CORPORATE GOVERNANCE MECHANISMS IN PREDICTING FRAUDULENT FINANCIAL REPORTING
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.
AN EXPLORATORY STUDY OF THE IMPLEMENTATION OF INTEGRITY AND ANTI-CORRUPTION COURSE (KIAR) IN MALAYSIAN HIGHER EDUCATION
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.
FINANCIAL EFFICIENCY IN INDONESIAN ISLAMIC BANKS
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.
ELEVATING AUDIT JUDGEMENT PERFORMANCE IN HIGHER EDUCATION
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.
THE ROLE OF ENDOWMENTS IN ADVANCING EDUCATION AND SOCIO-ECONOMIC OUTCOMES: A SYSTEMATIC LITERATURE REVIEW
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.
A PRELIMINARY STUDY ON GRADUATE EMPLOYABILITY AMONG ISLAMIC BANKING AND FINANCE GRADUATES
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.
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.
FACTORS INFLUENCING THE ADOPTION OF DIGITAL FORENSIC IN MALAYSIAN ORGANISATION
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.
COMPARATIVE TRENDS OF ESG DISCLOSURE AMONG ASIAN COUNTRIES
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.
CONSUMER PURCHASING BEHAVIOR FOR LOCAL MEAT AMONG MALAYSIAN:
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.
Copyright (c) 2025 UiTM Press https://creativecommons.org/licenses/by/4.0
FACTORS INFLUENCING NON-PERFORMING FINANCING (NPF) FINANCIAL STRATEGIES FROM THE PERSPECTIVE OF BANK COLLECTORS
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.
Non-Performing Financing (NPF), Islamic Banking, Credit Risk, Financing Recovery, Thematic Analysis, Qualitative Study.
THE HIDDEN FACTORS BEHIND KNOWLEDGE CONCEALMENT:
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.
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.
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.
INFLUENCE OF PERSONAL FACTORS IN MANDARIN LANGUAGE LEARNING
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
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.
EXPLORING THE FACTORS CONTRIBUTING TO THE LACK OF COMMITMENT TO GOVERNANCE DISCLOSURE AMONG MALAYSIAN COMPANIES
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.
Copyright (c) 2025 Nursyuhada Mohd Taib, A. D. Rosilawati Shafaruddin, Nuruu Ain Fauzi, Nursia Yuhanis https://creativecommons.org/licenses/by/4.0
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.
BEHAVIOURAL INTENTION DETERMINANTS OF BUSINESS TAKAFUL ADOPTION AMONG MICROENTERPRISES
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 may influence the adoption of Takaful, as well as the potential impact of cultural, intervention and contextual factors on the TPB framework in the realm of Islamic finance.
Partial Least Squares Structural Equation Modelling
This paper comprehensively examines the digital marketing landscape among Micro, Small, and Medium-Sized Enterprises (MSMEs) in Johor, Malaysia. MSMEs contribute to Malaysia's economy, accounting for significant portions of GDP and employment. However, they face mounting pressure to adopt digital marketing strategies to remain competitive in an increasingly digital global economy. This paper identifies critical barriers to digital marketing adoption, including limited digital literacy, infrastructural challenges, financial constraints, and cultural resistance. Through an analysis of empirical findings and policy initiatives, actionable recommendations are proposed to address these issues. By contextualizing these challenges within Johor's unique socio-economic landscape, this paper aims to provide policymakers, researchers, and practitioners with insights for fostering sustainable digital transformation among MSMEs
Digital Marketing, MSMEs, Johor Entrepreneur, Government Support
Copyright (c) 2025 Shaherah Abdul Malik, Dr Norria, Dr Shahrina https://creativecommons.org/licenses/by/4.0
EXPLORING THE PERCEPTIONS AND PRACTICES OF FARAID (ISLAMIC INHERITANCE)
Faraid, commonly referred to as the Islamic inheritance system, is a legal framework based on Islamic law. Its primary goal is to protect family members' rights in matters involving deceased individuals' assets. This study rigorously examines the intricate subject of Faraid, commonly referred to as Islamic inheritance, by examining the beliefs and actions of Muslim individuals in Padang Terap. Three main objectives drive the research investigation. Firstly, it aims to examine the current perceptions and practices of the targeted community regarding Faraid. Secondly, it seeks to identify and explore the factors that contribute to the lack of knowledge about Faraid among Muslim communities in Padang Terap. Lastly, it aims to investigate the frequency of family disputes related to Faraid within the study population, as well as the underlying causes of these disputes. This research project employs a quantitative methodology, sending an online survey questionnaire through a simple random sampling approach. We will evaluate the gathered data using SPSS version 29, providing the researchers with a comprehensive understanding of the dynamics surrounding Faraid in the selected community. By addressing these specific goals, the research seeks to enhance understanding of Islamic inheritance and increase awareness of the difficulties faced by Muslim households in Padang Terap.
Islamic Inheritance Islamic Legal Practices in Padang Terap.
Copyright (c) 2025 Mohamad Zaim Isamail, Nurul Afifah Abdul Mulup, Husnizam Hosin, Nur Fatihah Shaari, Munawar Rizki Jailani, Mohd Fauzi Abu-Hussin, Siti Nur Anisah Yaakob, Nur Aeisyah Mohamad Zaidi https://creativecommons.org/licenses/by/4.0
UNDERSTANDING AND AWARENESS OF TAKING TAKAFUL AT A YOUNG AGE A STUDY AMONG FORMER SIXTH FORM STUDENTS OF SMKA NAIM LILBANAT
Takaful protection plans have expanded fast and are more popular than conventional insurance plans due to the community’s demand and awareness. The reason is the operations carried out in Takaful are fully Shariah compliant. However, there are still groups, especially young people, who think the Takaful protection plan is unimportant in their lives because they lack an in-depth understanding and awareness of Takaful and also lack knowledge regarding the advantages of Takaful compared to insurance. The objectives of this research are: First, to identify the level of understanding; Second, to identify the level of awareness; Third, to determine the level of knowledge of former sixth-form students of SMKA Naim Lilbanat regarding the advantages of Takaful compared to conventional insurance. This research methodology is quantitative, using an online survey through a questionnaire to 80 respondents. The data that has been obtained will be analysed using SPSS Version 27. In this research, descriptive analysis and reliability analysis were performed. Findings from this research showed that, the level of understanding and awareness to take Takaful at a young age among respondents is high level. The level of knowledge regarding the advantages of Takaful compared to insurance is also high and good. Finally, it is hoped that this finding can contribute to the parties involved, i.e. industry players, society, and future research. Therefore, it is suggested that future researchers do research related to awareness and understanding of Takaful among non-Muslims. Keywords: Takaful, Understanding, Awareness, Knowledge, Young age
Copyright (c) 2025 SITI FAIRUZ SUJAK, SYAZWANI ABD RAHIM, NURUL ALYA ZAMRI, NORAISHAH P.OTHMAN, ROHAYA SULAIMAN https://creativecommons.org/licenses/by/4.0
STRATEGIC SUSTAINABILITY REPORTING PRACTICES AMONG INDUSTRIAL PRODUCTS AND SERVICES COMPANIES: A COMPARATIVE ANALYSIS BEFORE AND DURING THE PANDEMIC CRISIS IN MALAYSIA
During the COVID-19 pandemic, non-essential businesses of Industrial Products and Services faced operational restrictions due to lockdowns imposed by the Malaysian Government. Economic disruptions erupted as the main effect of the lockdown, causing a reduction in their revenues. Consequently, the affected companies start to prioritise and focus on their short-term survival over sustainability activities that may be costly to them. However, they were obligated to report their sustainability initiatives and should make use of this occasion to share with stakeholders the strategy they have chosen to carry out sustainability initiatives' engagement in spite of the crisis. Thus, the purpose of this study is to examine strategic sustainability reporting practices disclosures before and during the COVID-19 pandemic crisis. This study used a modified multidimensional sustainability checklist to analyse the type of strategies, quality, and quantity of sustainability disclosures for 60 public listed Industrial Products and Services companies in Bursa Malaysia in 2018 and 2021. The disclosures of strategic sustainability reporting practices prior to and throughout the crisis were assessed using related statistical tests. The results showed that the companies' sustainability reporting disclosure changed significantly over the two studied years. Companies predominantly favoured the information strategy when performing sustainability initiatives. Notably, the quality and quantity of reporting in 2021 surpassed those in 2018. These results can be an indicator for stakeholders to ascertain whether a company's stance remains committed to sustainability initiatives for the long-term benefits or if its primary concern is ensuring its immediate business survival amidst the crisis.
Copyright (c) 2025 Zuraidah Mohd Zam, Haslinda Yusoff, Rina Fadhilah Ismail https://creativecommons.org/licenses/by/4.0
THE CURRENT RESEARCH TRENDS ON WAQF IN SOCIAL DEVELOPMENT
Waqf involves the dedication of assets or wealth for charitable purposes. The development of waqf has significantly contributed to social progress, encompassing various domains such as health, education, poverty alleviation, and business development. Despite its vast potential, waqf remains underemphasized in its role in economic development, raising concerns regarding its impact on advancing the welfare of the ummah and broader economic growth. This study reviews articles published between 2019 and 2024 to explore research trends concerning waqf's role in social development. Employing a thematic review (TR) methodology, the research incorporates keywords such as "health," "education," "economics," and "business" sourced from the Scopus and Web of Science (WoS) databases. The thematic analysis reveals five principal themes: Corporate and economic development through Waqf, Sustainability and innovation in waqf, Challenges and issues in waqf management, Legal and regulatory aspects of Waqf, and Technology application in Waqf. These findings offer valuable insights for researchers and practitioners by enhancing their understanding of how waqf can be more effectively integrated into various social and economic development sectors.
Copyright (c) 2025 Nurul Aien Abd Aziz https://creativecommons.org/licenses/by/4.0
THE CONCEPTUALISATION OF WORK INTEGRATED LEARNING PRACTICES IN HOSPITALITY EDUCATION TO DEVELOP STUDENTS' CAREER PREPAREDNESS
The unwillingness of hospitality graduates to work in this industry after graduation has worsened the labour shortage issue in Malaysian hospitality sector. Collaboration between higher education institutions and industry players through work integrated learning (WIL) is critical for bridging theoretical knowledge and real-world application in the hospitality sector, thereby improving students' learning processes. Including WIL in the curriculum can help students prepare for their future careers, improve employability skills, and gain a rational understanding of 'knowledge' through the practice of 'action'. This article analyses the effectiveness of WIL practices in hospitality institutions by using survey research design to collect data from hospitality students, educators and industry partners in Johor Bahru and Klang Valley, Malaysia to meet the current needs of hospitality sector. Particular attention should be focused on enhancing students' self-efficacy, engagement, and satisfaction in Work Integrated Learning (WIL) activities to increase their enthusiasm for pursuing careers in the hospitality sector. Therefore, upcoming hospitality programmes ought to thoughtfully integrate WIL into the curriculum, considering the needs of the industry and the career development pathways of graduates
Copyright (c) 2025 Faezanuurfarhha Md Yusof, Muhammad Majid, Ahmad Syahmi Fadzil, Mohamad Faizal Ramli https://creativecommons.org/licenses/by/4.0
INTERNAL CONTROL ON BUDGET REALISATION REPORTS IN THE FOOD AND DRUG CONTROL AGENCY
The Budget Realisation Report can also be used as a tool for stakeholders in making decisions. In order to achieve effective, transparent and accountable state financial management, internal control activities are carried out to determine the accountability value of a budget realisation report. Therefore, this research was conducted with the purpose of knowing the influence of internal control on the accountability of the Budget Realisation Report. The sample used was 30 people in the financial sector office at the Deputy for Processed Food Production Supervision of Indonesia. The data used is quantitative data in the form of primary data sources directly from respondents through questionnaires. The analytical techniques used in this study include: 1) Descriptive Statistical Test; 2) Classical Assumption Test; and 3) Multiple Linear Regression. This paper shows that internal control has significant impact on budget realisation report accountability. The significant of the result is to prove that physical internal control is not working without IT internal control.
Copyright (c) 2023 UiTM Press https://creativecommons.org/licenses/by/4.0
FACTORS INFLUENCING ONLINE GROCERY PURCHASE INTENTION AMONG GEN-X IN KLANG VALLEY MALAYSIA
This study was conducted to determine the most significant factors that influence online groceries purchase among Gen-X in Klang Valley, Malaysia. The independent variables are perceived usefulness, perceived ease of use, price, website design quality, trust, and perceived risk. The research adopted a convenient sampling technique for the sample collection. 505 valid responses were collected. The data collected were analyzed using Minitab software. The results revealed that the most significant relationships to online purchase intention are perceived usefulness, trust, and price. Recommendations to all related stakeholders including academicians, consumers, businesses, and authorities were also included to leverage the findings.
THE IMPORTANCE OF ACADEMIC QUALIFICATIONS AND INDUSTRY EXPERIENCE FOR SUPERVISORY LEVEL EMPLOYEES IN THE MALAYSIAN HOTEL INDUSTRY
The hospitality industry is considered a successful sector especially there are more consumers looking at the quality, not merely quantity. Consumers will not be attracted by merely a large quantity of products offered, but they will pay attention to the quality of the products and services provided. The instruments consisted of structures and open-ended questions aimed at finding out: (1) Qualifications and Experiences. Questions on the respondent's and organization's profiles were included to ensure the reliability of responses and to cross-tabulate with the variables. The findings indicate industry experience was very important for the supervisory level employees in all the four operating areas of the hotels: restaurant, kitchen, front office and housekeeping. The respondents preferred more than 5 years of industry experience, followed by 1 to 5 years of work experience in the related areas. Meanwhile, for the academic qualification of restaurant supervisors, SPM would be the most preferred qualification. This was followed by the bachelor's degree and the diploma, while the MLVK and PMR were less preferred. For the kitchen supervisors, similar results were indicated where the first choice was the SPM, followed by the bachelor's degree, the diploma, and the MLVK. For the housekeeping supervisors, the most appropriate qualification was SPM, followed by the diploma. The bachelor's degree, the MLVK and the PMR were not considered as the choice of qualifications. For the front office supervisors, the academic qualifications that were sought after were the SPM and the diploma.
FACTORS INFLUENCING MILLENNIALS’ INTENTION TO ACCEPT E-WALLET IN KLANG VALLEY, MALAYSIA
The objective of the research is to study the factors affecting millennials’ intention to accept e-wallet in Klang Valley, Malaysia. It would investigate the link between personal innovativeness, social influence, perceived compatibility and facilitating conditions with behavioural intention. The result of the study will contribute to the understanding of the factors that influence millennials’ acceptance of e-wallet. Convenience sampling is used in this study, as samples are selected depending on the availability and willingness of respondents to provide feedback. 774 responses were collected through questionnaires distributed using google forms. This research has excellent internal consistency and dependability of the variables analysed. The result found that there are significant relationships between millennials’ intention to accept e-wallets with personal innovativeness, social influences, perceived compatibility and facilitating conditions.