INSIGHT Journal

USERS’ MOTIVATION TO CONTINUE THE USE OF SHORT VIDEO APPLICATIONS AS A SOURCE OF HEALTH INFORMATION

Jaslin Md Dahlan, Mohamad Amin Muqtadir Mohamad Rosli — Sun, 22 Dec 2024 00:00:00 +0100

The use of social media to access healthcare information is nothing new. Avid users find the short video apps a new potential for disseminating quick fix solutions to many of their everyday problems, including recipes and how-to. However, it is still unclear how short video apps might facilitate and benefit users’ consumption of health information. Many users face the risk of misdiagnosis and may result in more serious problems. To address this issue, this study set out to investigate the relationship between users’ experience and whether that contributes to users’ intention to continue using short video apps to obtain health information. A total of 160 young adults (under 25 years old) answered the questionnaire and were administered online. The study found that the users’ experience, in terms of social presence, immersion and credibility perception, significantly predict users’ intention to continue using short video apps to obtain health information. The findings of this study have several implications. First, the study contributes to the health information behavior literature by incorporating the aspect of user experience. Moreover, the study extends the application of affordance theory to users’ health information acquisition, and it carries some practical implications on how to leverage the great potential of short video apps to serve public health communication better.

A PRELIMINARY DYADIC STUDY ON WORK-LIFE BALANCE, PROBLEMATIC INTERNET USE AND PROCRASTINATION

Sun, 22 Dec 2024 00:00:00 +0100

As technological culture continues to evolve, the virtual world has risen to prominence as the most effective medium for global communication. To date, the present study identified problematic internet use (PIU) as a multifaceted phenomenon. The purpose of this study is to address a preliminary dyadic study to examine parent-child relationships, including the determination of external and internal factors such as stressful life events, parental approaches to children and bond of attachment approaches between parent-child. The present study was carried out on 51 pairs of dyadic participants between parents and children aged 13-17 years who studying in secondary schools. The data were analysed using latest version of Smart-PLS. Findings have shown that parent PIU has a significant influence on child PIU, which also has significant impact on procrastination. These findings demonstrated the need of developing and implementing PIU preventive strategies on students, teachers, psychologists and parents as well as social workers and researchers working in the subject of addiction prevention. However, there are two (2) moderators in this study: parental methods and stressful life events. Both of these moderators exhibited no statistical significance, which does not support the conclusions of present study.

APPRAISING LEGAL MEASURES AGAINST BID RIGGING IN MALAYSIA

Sun, 22 Dec 2024 00:00:00 +0100

Bid rigging is an agreement between bidders that may prevent or restrict competition in tendering activities. It has negative consequences for the economy and customers’ well-being. In realising its harmful effects, bid rigging is prohibited under the Competition Act 2010 (Act 713)(CA 2010). Under the CA 2010, the Malaysia Competition Commission (MyCC) has investigated more than 3,000 companies for rigging tenders worth RM5.8billion. This shows that bid rigging is prevalent and, if not addressed properly, can have a negative impact on the country’s economy. The question arises as to what other legal measures are being implemented in Malaysia to prevent bid rigging apart from the CA 2010. This research adopts a doctrinal approach involving a detailed analysis of the relevant legal provisions, legal documents and scholarly writing related to this area. The research found that through the examination of literatures, in addition to the CA 2010, there are other legal measures relevant to bid rigging in Malaysia. Firstly, the Anti-Corruption Commission Act 2009 (Act 694) (ACCA 2009) that can be used against bid rigging if it involves bribery. Besides, matters relating to bid rigging in government procurement are subject to rules as mentioned in the followings: (i) Treasury Instructions, (ii) Malaysian Treasury Circular - Integrity in Government Procurement (PK 1.6), (iii) Malaysian Treasury Circular - Disciplinary Action against Companies in Government Procurement (PK 8) and (iv) Integrity Pact in Government Procurement.

IMPACT OF MANAGEMENT INFORMATION SYSTEM QUALITY AND STRATEGIC RISK MANAGEMENT ON PERFORMANCE MANAGEMENT MEDIATED BY GOOD CORPORATE GOVERNANCE AT CHIEF OF VILLAGE

Dian-Sudiantini — Sun, 22 Dec 2024 00:00:00 +0100

Village development aims to improve the welfare of rural communities and the quality of human life as well as poverty alleviation through the fulfillment of basic needs, development of village facilities and infrastructure, development of local economic potential, and sustainable use of natural resources and the environment. Hypothesis testing analyzes the influence of the variable performance management system, good corporate governance, quality of management system and strategic risk management. Based on the level of involvement of researcher in research, this study uses research with a minimum level of involvement (minimal interference), that is, research is carried out in a natural scope with minimal involvement and a natural framework.In terms of the research situation, it is carried out in a neutral and natural place ( noncontrive sellings), this study was conducted without the involvement of the researcher in the normal activities of the research subject. The population in this study was 2853 village heads in Banten Province, the tool used was SEM.

IMPACT OF CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE AMONG GOVERNMENT - LINK COMPANIES IN MALAYSIA AND SINGAPORE

Shubatra Shanmugaretnam, David Ng Ching Yat, Yen Wen Chang, Low Suet Cheng — Sun, 22 Dec 2024 00:00:00 +0100

The aim of this research was to investigate the impact of Corporate Governance on financial performance among Government – Link companies in Malaysia and Singapore as a comparative study for a period of 15 years from 2005 to 2019. A sample of 60 Government-Link companies consisting of 34 from Malaysia and the balance 26 from Singapore was taken. A total of 900 firm years was observed. Panel data analysis using EViews was carried out to examine the effect of Corporate Governance components which compromise the percentage of independent directors, the percentage of independent directors on the audit committee, the frequency of board meetings and the composition of women directors, effect on firm performance. Tobin’s Q was used as the measurement for firm performance. The outcome from this research indicated that Corporate Governance in Malaysia Government-Link Companies have a greater effect on financial performance compared to Singapore Government-Link Companies. In summary, this study has been beneficial by providing an understanding of Corporate Governance practices to stakeholders, policy makers, shareholders, Board of Directors of Government-Link Companies and the government itself.

THE SUSTAINING OF SARAWAK CULTURAL FASHION AMONG THE YOUTHS OF SARAWAK

Dayana Amalina Mohamad Zen, Muhammad Fauzan Abu Bakar — Sun, 22 Dec 2024 00:00:00 +0100

"Culture" fashion, especially from different ethnicities, evolves from one side of ethnicity beliefs and culture itself. "Culture" fashion is not just for the trend, but it represents ethnicity through the concepts, detailing, preserving, and accepting the youths in Sarawak. Preserving the "culture" also ensures that the new generation will further follow the "culture" preserved today. As the "culture" fashion keeps changing, it is most important to figure out how to maintain or sustain it so the Sarawak culture will be the most priceless asset that should never be faded away. The study has executed survey questionnaires, and 160 respondents have participated. The result shows specific patterns towards the acceptance of Cultural Fashion in Sarawak among the youths. It shows that youths have different perspectives on accepting cultural fashion as part of their daily lives. Thus, it is important to consider multiple strategies to execute cultural fashion to sustain it as part of Sarawak Fashion Industries.

FUNCTIONALLY PUBLIC ACCOUNTABILITY, MANAGEMENT CONTROL SYSTEMS AND ORGANIZATIONAL CULTURE TO INCREASE ORGANIZATIONAL PERFORMANCES

David Pangaribuan Bhayangkara — Sun, 22 Dec 2024 00:00:00 +0100

This study aims to examine the effect of public accountability, management control systems and culture organization to organizational performance. The type of research is descriptive quantitative using multiple linear regression. While, data collection uses questionnaires and purposive sampling with 60 respondents. As for the research results: Public accountability has a positive effect on organizational performance. Management control system has a positive effect on organizational performance. Organizational culture moderates relationship between public accountability and organizational performance and Organizational culture moderates relationship between management control systems and organizational performance. Public accountability, management control system and organizational culture play important roles in improving organizational performance.

THE COMMERCIAL ADVERTISING FREQUENCY ON TELEVISION AND THE ROLE OF FOOD VLOGGER (YOU TUBER) TOWARDS ECONOMIC IMPROVEMENT DURING THE COVID-19 PANDEMIC IN INDONESIA

Adrian, Pratiwi Nila Sari — Sun, 22 Dec 2024 00:00:00 +0100

The research aims to know whether the small and middle businesses can struggle against the situation of the Covid-19 pandemic in Indonesia nowadays. One of the factors that influence the increase in small and medium-sized economic enterprises during this condition is the Commercial Advertising Frequency on Television and the Role of the Food Vlogger. The research was conducted by giving questionnaires to 200 respondents from the students of the Management Program, Faculty of Economics and Business, University of Bhayangkara Jakarta Raya Class 2020. The research methodology used was descriptive quantitative and multiple linear regression analysis. The results of this study are that the Commercial Advertising Frequency on Television variable has a negative and no significant effect on Economic Improvement while the Role of Food Vlogger variable has a positive and significant effect on Economic Improvement. The uniqueness of this study is that the Economic Improvement variable can be more affected by the Role of Food Vlogger variable of 4.7% than the other factors.

DISCIPLINE, MOTIVATION, AND OB SATISFACTION ON EMPLOYEE PERFORMANCE AT PT XX

Novita Setyawati, Dewisriwoelandari Giningroem, Heni Rohaeni — Sun, 22 Dec 2024 00:00:00 +0100

Humans are assets for companies that must be directed and guided to have the ability according to the desired expectations, integrity, loyalty, and high morale need to be applied to employees to have a sense of responsibility for work discipline, motivation, and job satisfaction they do. Poor work discipline, motivation, and job satisfaction can cause various problems in a company, such as employee performance. This study aims to determine whether work discipline, work motivation, and job satisfaction affect employee performance. The method used is the PLS method. All indicators of the work discipline variable have a significant negative effect on employee performance with a path coefficient of 0.476. Meanwhile, work motivation has a negative and insignificant effect on employee performance with a path coefficient of 0.065. Furthermore, the variable job satisfaction has no significant positive effect on employee performance with a path coefficient of 0.495.

THE ROLE OF DIGITAL TRANSFORMATION IN FACING THE BANKING COMPETITION AT BTN BANK HARAPAN INDAH BEKASI BRANCH

Bintang Narpati, Dian Sudiantini, Kardinah Indrianna Meutia, Diana Noviyanti — Sun, 22 Dec 2024 00:00:00 +0100

This research has the purpose of measuring the impact of digitization and employee engagement on organizational transformation. The hypothesis of the study was formulated to find the relationship between organizational transformation and digitalization as well as employee engagement. A quantitative analysis was applied as a study method. Descriptive statistics and regression analysis were conducted for data evaluation. The result of this research revealed that there is a positive and significant influence between the variables of digital transformation and employee engagement on organizational transformation both in partial and simultaneously.

RESEARCH ON MALAYSIA'S SCIENCE AND TECHNOLOGY INNOVATION POLICY

Hui-Nee Au-Yong, Vikneswari Vija Kumaran, Thavamalar Ganapathy — Sun, 22 Dec 2024 00:00:00 +0100

This paper intends to review the implementation of Science, Technology and Innovation (STI) on industries and its competitiveness. The main STI Policies include the STI Master Plan 2020-2030. The Government has established several STI government agencies to promote STI including Malaysian Technology Development Corporation (MTDC), Malaysian Industry-Government Group for High Technology (MIGHT), MyIPO and Collaborative Research in Engineering, Science and Technology (CREST). For high value-added industries and science and technology parks, several industrial parks have been set up, including the Kulim High-Tech Park (KHTP), Technology Park Malaysia (TPM), MSC Malaysia, Senai High-Tech Park, Penang Science Park and North Penang Science Park. In terms of high-tech research and development investments in firms, Malaysia ranked fourth as manufacturing hub places, Malaysia is ahead from other countries in Asia. In the industry, there are MNCs, mostly from the USA, EU, Japan and other Asian countries i.e. South Korea, China and Taiwan. Among the government-linked companies (GLCs) investing in R&D are Petronas and Sime Darby. R&D investments are identified in the automobile sector and E&E cluster. sufficient integration on the innovation culture within local businesses should be instituted. As a windup, future improvement should integrate the enhancement of STI awareness and match the needs of innovation-led development

INTERNAL CONTROL ON BUDGET REALISATION REPORTS IN THE FOOD AND DRUG CONTROL AGENCY

Tifa Noer Amelia, Lintang Arival Bahalma — Sun, 22 Dec 2024 00:00:00 +0100

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.

THE STRATEGIC PARTNER ROLES THROUGH EMPLOYEE RELATIONS AND COMMUNICATION TO IMPROVE PERFORMANCE IN THE PERSPECTIVE OF MALAYSIAN SMES

Ivana Chandra Voo, Janice Ong May Li, Yeng Yuan Pang, Sharon@Rebecca Tan — Sun, 22 Dec 2024 00:00:00 +0100

The issue of fitting human resource management practices to business strategy has become increasingly relevant over the few years and small and medium enterprises (SMEs) are no exception. Strategic human resource management (SHRM) has now come to be recognised as an inseparable part of a firm’s competitive advantage. On the other hand, employee relations and communications are considered important human resource management (HRM) practices to ensure effective knowledge and information transfer from one person to another. Therefore, in the present study, we have made efforts to study the relationship between employee relations and communications and SMEs performance through the mediation roles of strategic partners. The conceptual framework for the present study adopted Ulrich's business partner role model as a mediator. Findings from the study conclude that employee relations and communications support performance when aligned with the roles of strategic partners. Based on the findings, this paper has valuable implications for both theory and in practice as it offers contributions both to SMEs and academics on the importance of effective employee relations and communication practices.

A SIGNAL OF FUNDAMENTAL FACTORS ON STOCK PRICE IN MALAYSIA:

Vui Ken Wong, Saizal Pinjaman — Sun, 22 Dec 2024 00:00:00 +0100

This study determines the impact of fundamental factors on the stock price in Malaysia. The study used dynamic panel data analysis for 25 listed firms in Food and Beverage Industry in Bursa Malaysia and covered the period from the first quarter of 2021 to the fourth quarter of 2021. It is identified that the last quarter of stock price has a significant impact on the current stock price positively. A negative relationship is found between return on equity and stock price. While other explanatory variables of revenue, net profit, earnings per share, free cash flow, and debt to equity ratio showed insignificant results toward stock price. The findings may benefit listed firms in identifying the main focus factors among investors. A corresponding action may be taken to maintain the capital funding for business expansion.

A POWER DISTANCE IN REGULATING HALAL FOOD INDUSTRY?

Sabarina Mohammed Shah, Nor Hafizah Haron — Sun, 22 Dec 2024 00:00:00 +0100

Issues on halal integrity in the halal food industries have raised concerns amongst the public at large especially Muslims. To safeguard the sanctity of halal integrity, there must be an effective governance mechanism well in place. Currently, there exist several agencies pertaining to halal and Jabatan Kemajuan Islam Malaysia (JAKIM) is perceived to have an ultimatum for they issued the halal certification which is highly recognized worldwide. This study illicit the views from various agencies through qualitative methodology using transcendental phenomenology which views consciousness as the center for transcending intention and explicit behaviours. Questions formulated are to capture their specific experience which has been approved by the Ethics Committee for Research Involving Human Subjects (Malay acronym, JKEUPM). A focus group discussion was carried out with the officers from these agencies. The findings revealed that there exists an unclear jurisdiction line of power amongst the agencies, a low level of accountability amongst C suites, and a high level of power distance in regulating the halal food industry.

THE INFLUENCE OF HALAL AWARENESS, RELIGIOSITY, PRICE, AND HALAL CHANNELS ON THE DECISION TO PURCHASE HALAL PRODUCTS IN E-COMMERCE

Ahmad Widyarma, Muhammad-Iqbal, Prameswara Samofa-Nadya — Sun, 22 Dec 2024 00:00:00 +0100

In order to provide facilities for Muslim customers in Indonesia to access halal products, several e-commerce companies have equipped their platforms with halal channels, including Shopee and Tokopedia. This research aims to determine the effect of halal awareness, religiosity, price and halal channels on purchasing decisions for halal products in e-commerce. Using a quantitative approach with the associative method, the results show that halal awareness, religiosity and price positively have a significant effect on purchasing decisions for halal products in e-commerce, which means the higher halal awareness, religiosity and price relevance, the higher the level of purchasing decisions for halal products in e-commerce. However, the halal channel has no significant positive effect. This result means that the presence or absence of halal channel does not affect the consumer’s decision to purchase halal products in e-commerce.

FINANCIAL DISTRESS DETERMINANT ANALYSIS OF SMES ON THE INDONESIA STOCK EXCHANGE

Ossi Ferli, Muhammad Zaki Alfarrel, Annisa Nabila Yasmin, Nadiya — Sun, 22 Dec 2024 00:00:00 +0100

National movement of class increases for SMEs since 2017 in Indonesia, where SMEs can start to be listed in the Indonesian capital market showing data that has increased in number every year and increased contribution to Indonesia's GDP. The study aims to analyze the influence of internal corporate and macroeconomic variables on financial distress. This quantitative research used sixteen SMEs on the IDX selected using purposive sampling during the period 2017 - 2020. Data processing uses logistic regression with SPSS applications. The results showed that operating income to total assets showed a negative and significant influence between operating income to total assets and the occurrence of financial distress in SMEs listed on the IDX. The study was conducted by adding macroeconomic variables to fill the literature gap from previous studies. However, macroeconomic variables did not have a significant influence on the financial distress of SMEs on the IDX. To avoid financial distress, SMEs can make efficiencies on costs to increase operating income and maintain their level of liquidity stability, leverage, and managerial capabilities in line with the increasing assets of the company

EFFECT OF COMPENSATION, WORKING CONDITION AND BURNOUT ON TURNOVER INTENTION:

Jimmy S. Hadi, Ahmad Adriansyah — Sun, 22 Dec 2024 00:00:00 +0100

This study aims to investigate the determinants of turnover intention among plantation workers in a palm oil company in East Kalimantan. Based on the literature, this research hypothesizes that compensation, working conditions and burnout are related to turnover intention. Total of 195 questionnaires were returned from plantation workers. Data analysis used Structural Equation Model and Amos Application. The research explained that burnout has a positive and significant effect on turnover intention. Surprisingly, compensation and working conditions have no significant direct impact on turnover intention. Based on this study, the company should make sure that all employees do not experience burnout. Companies should provide facilities to prevent burnout such as sports and recreation facilities. It can be used by employees and their family members during non-working hour, in order to increase closer relationships between supervisors and subordinates. Another facility that is considered important in reducing burnout is the quality of Wi-Fi internet at the respondent's residence.

WHAT A WASTE:

Han Man, Lau, Hon-Choong Chin, Aye Aye Khin — Sun, 22 Dec 2024 00:00:00 +0100

Waste incinerators are a plausible solution for waste management in addressing the increasing generation of wastes. However, community acceptance is forming a hurdle to the waste incinerator implementation, and cause delay, suspension, even cancellation and stop of operation of waste incinerator project. This indicates a pressing need to understand local community response towards waste incinerator implementation in order to mitigate this social barrier, alongside the development of waste incinerator. The objective of this study is to conduct a propose conceptual framework in examining the local resident’s acceptance towards the sitting of waste incinerator within the neighbourhood vicinity. A systematic literature review had been conducted in order to propose the conceptual framework. This conceptual framework is based on the theory of planned behaviour, and further being extended with concepts related to risk perception, and energy justice. This framework serves as a theoretical backbone for understanding local response’s attitude towards the sitting of waste incinerator, thus, insights in fostering community acceptance can be gained and mitigating the pressing social barriers with the development of waste incinerator.

THE INFLUENCE OF LEADERSHIP STYLE, TRAINING AND DEVELOPMENT THROUGH EMPLOYEE ENGAGEMENT ON SENIOR MANAGER PRODUCTIVITY:

Mira Rozanna, Ahmad Adriansyah — Sun, 22 Dec 2024 00:00:00 +0100

Human resource management is one of the essential aspects to improve the company’s performance in achieving the vision and mission of the organization. To face business competition for banks, they need to be supported by a productive leadership and resource role. Based on this, the author is interested in investigating employee productivity factors that affect banks’ performance. Moreover, concerning the field’s research results, several findings have made the author focus on studying leadership style, training and development, and employee engagement on employee productivity. A sample of the respondents consisted of 57 Senior Manager Officers of Bank Lampung employed in this research. The analysis technique used was structured equation modeling (SEM) with the Partial Least Square (PLS) research tool and the data retrieval method using questionnaires to all the respondents. The research analysis revealed leadership style, training and development through employee engagement significantly affected employee productivity.

ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE AND FIRMS FINANCIAL INDICATORS:

Raja Adzrin Raja Ahmad, Thilagavathy Palaniappan, Nurul Azlin Azmi — Sun, 22 Dec 2024 00:00:00 +0100

Environmental, social, and governance (ESG) disclosure is a set of disclosure that firms make with regard to environmental considerations including corporate policies to preserve the environment, social consideration, and governance. These three key areas are the important pillars of sustainability and ethical consideration. Despite relying on financial reporting, integrating ESG disclosure in decision-making has become a trend among investors. This paper examines the impact of ESG disclosure and firms’ financial indicators among Malaysian Semiconductor firms. This study analyses five semiconductor firms listed in Bursa Malaysia. Data on ESG disclosure and data on the financial indicators were both gathered from the financial statement. This study finds that firms that disclose ESG in their financial report have good financial indicators as an investment in ESG is able to create competitive advantages in firms. Furthermore, the formation of the sustainable committee in the firms is also able to help the firms to structure their ESG investment strategies. Our study provides a benchmark for practitioners on the best practices of ESG disclosure as the sample of the study is among the firms that received FTSE4Good Bursa Malaysia (F4GBM) Index recognition. Thus, the directors may need to improve their ESG disclosure as this report becomes an integral element of decision-making for future investment opportunities among investors. This study is different as this study compared current ESG disclosure to next year’s financial performance. This method provides meaningful information as current disclosure will have a significant effect on future performance.

THE EFFECTS OF ISLAMIC MARKETING MIX ON MILLENNIAL GENERATION'S INTENTIONS IN USING ISLAMIC FINANCIAL TECHNOLOGY

Ria Apriliana, Alvien Nur Amalia — Sun, 22 Dec 2024 00:00:00 +0100

The Development of technology is currently growing quite rapidly and changing the financial industry into a digital era. At this time, what is being discussed in the community is the presence of Islamic-based financial technology. This also shows that the growth of Islamic fintech is dominated by millennials so that with the new concept of Islamic marketing mix by combining contemporary and Islamic concepts it can support the presence of Islamic fintech. This research method uses quantitative methods with multiple regression analysis techniques. The population in this study are users and non-users of Islamic fintech using a research sample of 160 respondents spread across the Jabodetabek area. The results show that Pragmatism and Product, Palliation and Price, Patience and Place, Peer-support and People, Pedagogy and Physical Environment & Persistence and Process influence the millennial generation in using Islamic financial technology.

MALAYSIAN WOMEN’S INTENTION TO PURCHASE GREEN COSMETIC PRODUCTS

Sun, 22 Dec 2024 00:00:00 +0100

Understanding consumer purchase intention is crucial for the sustainable success of cosmetic companies. The Theory of Planned Behaviour (TPB) has been used as the underpinning theory for this study. This study collected samples from 300 female respondents via a questionnaire of 46 questions. The result of the data analysis was able to show that all four components; personal norms, attitude, environmental concern, and willingness to pay, have a positive relationship with the purchase intention of green cosmetic products. The outcome of this study contributed to the enrichment of the underpinning theory. It has provided useful marketing insights for cosmetic manufacturers, and it promotes social awareness to protect our environment for future generations.

FACTORS INFLUENCING MILLENNIALS’ INTENTION TO ACCEPT E-WALLET IN KLANG VALLEY, MALAYSIA

Sun, 22 Dec 2024 00:00:00 +0100

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.

THE IMPORTANCE OF ACADEMIC QUALIFICATIONS AND INDUSTRY EXPERIENCE FOR SUPERVISORY LEVEL EMPLOYEES IN THE MALAYSIAN HOTEL INDUSTRY

Ikmal Malik, Munira Saaidin — Sun, 22 Dec 2024 00:00:00 +0100

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 ONLINE GROCERY PURCHASE INTENTION AMONG GEN-X IN KLANG VALLEY MALAYSIA

Sun, 22 Dec 2024 00:00:00 +0100

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.

MODELLING TRUST IN CUSTOMER AND SUPPLIER INTERACTION – A SIMULATION OF DYNAMIC PERFORMANCES

Gan Chun Chet — Sun, 22 Dec 2024 00:00:00 +0100

This paper writes about a theoretical model developed to understand trust in customer and supplier relationship. The model developed considers seven variables in an interaction between a customer and a supplier. These influencing factors suggest here affect customer’s trust towards their suppliers. These factors are (1) Control, (2) Feedback, (3) Delay, (4) Disturbance, (5) Co-operation, (6) Supplier’s Commitment and (7) Distance. The model proposes that a supplier’s performance in a high volume with repeated transactions environment is dynamic. It is written here that making decision (investment) based on past supplier’s repeated performances are possible links to trust. Simulation of supplier dynamic performance proofs the links possible, making prediction possible of what is known

CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE AND CORPORATE REPUTATION OF MALAYSIAN BANK

Nurul Hidayana Mohd Noor, Talya Mohd Fazillah, Noorabiatul Auji Jamaludin — Sun, 22 Dec 2024 00:00:00 +0100

Corporate social responsibility (CSR) means the obligation of the management of an organization to make decisions and take actions that will help the welfare and good of society and the organization itself. CSR is a commitment to improving people's well-being and the organization's image. Bursa Malaysia has developed a CSR framework as a guideline for publicly listed companies. The framework focuses on four dimensions: environment, community, marketplace, and workplace. Based on the framework, this study formulates several hypotheses to examine the relationship between CSR components and corporate reputation. Moreover, this study also aims to identify the most potent predictor that affects the corporate reputation of Malaysian banks. This study employed a cross-sectional design, and 300 respondents of Malaysian bank customers in the Klang Valley were selected as a sample study. Data were collected using a questionnaire approach, and Pearson's correlation and regression analysis were used to understand the relationship between the dependent and independent variables. The results obtained from this study initiate significant and positive correlations between community disclosure, environmental disclosure, marketplace disclosure, and workplace disclosure towards the corporate reputation of Malaysian banks. The most substantial independent variable that influences corporate reputation is the workplace. In conclusion, the findings are validated, and research and managerial implications are drawn accordingly.

THE IMPORTANCE OF THE PROCUREMENT PHASE IN SUPPLY CHAIN MANAGEMENT FOR RESOURCES (5M) PURCHASE

Farrah Rina Mohd Roshdi, Kharizam Ismail, Norsuzila Lop, Lilawati Ab Wahab — Sun, 22 Dec 2024 00:00:00 +0100

The procurement phase and project management phase are typically dealt with in every construction project. The procurement responsibilities are to purchase following the project’s requirement aligned with contractual agreement involved in the project. The use of machinery, manpower,method ,money, and materials (5M) to complete the job necessitates all of these resources at once in to set up a stable financial cycle. The importance of 5M as resources in procurement to support organisational policy is thus discovered by this study. The literature search on the procurement flow and responsibilities digest from scholars and generates the conceptual framework of Engineering Procurement Construction (EPC) project’s procurement’s responsibilities and workflow. Hence, this study was aimed to examine the value of procurement responsibilities for resources purchasing in supply chain management’s perspectives specifically in oil and gas fabrication EPC projects as a theoretical framework study. The term procurement appeared in the EPC contract to emphasise that the phase participated not only stages but also the contractual of the project applied. Spending within budget, financial control meeting project value, optimising material usage, and sufficiently matching project goals within contract as for EPC projects as a case study involved million-dollar contract value at different currencies from varies country are important procurement duties that contribute to project control

HOW DOES DIGITIZING THE TAX SYSTEM INCREASE TAXPAYER COMPLIANCE?

Tutty Nuryati, Uswatun Khasanah, Andika Dwi Hertanto — Sun, 22 Dec 2024 00:00:00 +0100

Tax revenue, whose percentage reached above 80% of the total revenue of the State Budget in 2021, is the largest component of Indonesia's revenue. However, Indonesia's tax ratio in 2021 was only 9,11 %, according to the Indonesian Ministry of Finance in 2022. Indonesia implements the self-assessment system in collecting taxes, which of course requires the development of a good tax administration information system, such as the implementation of an e-filing information system to perform optimally. E-filing is an electronic-based tax reporting system which enables taxpayers to report via online without having to visit the tax office. This study aims to analyze the effect of the e-filing information system on taxpayers’ compliance, directly and through the taxpayers’ satisfaction variable on the services they receive. This study utilized path analysis based on Structural Equation Modelling (SEM) as its data analysis technique. The results of the study stated that the successful implementation of the e-filing information system gives a positive effect on taxpayer satisfaction and taxpayers' compliance, meanwhile, taxpayer satisfaction gives a positive effect on taxpayer compliance.

EFFECT OF AUDIT FIRM STATUS, AUDIT COMPLEXITY, FAMILY OWNERSHIP, AND LOSS OF AUDIT REPORT LAG WITH INDUSTRIAL SPECIALIZATION AS MODERATED VARIABLES

Gilbert Rely — Sun, 22 Dec 2024 00:00:00 +0100

This study aims to show the influence of audit firm status, audit complexity, family ownership, and loss with industrial specialists’ auditor as moderating variable to audit report lag. The sample used in this study is based on the main sector manufactures on the Indonesia Stock Exchange (IDX) during the period 2018-2020. By using purposive sampling method obtained sample based on annual report as many as 222 companies that have been in selection and meet the criteria. The results of this study indicate that audit firm and loss do not have a positive effect on audit report lag, while audit complexity has a positive effect on audit report lag. Family ownership do not have negative effect on audit report lag, whilst industry specialization has negative effect on audit report lag. In addition, industry specialization does not strengthened the negative effects of audit firm status and family ownership on audit report lag. On the other hand, industry specialization weaken the positive effect of audit complexity and loss on audit report lag.

INTERNAL CONTROL ON BUDGET REALISATION REPORTS IN THE FOOD AND DRUG CONTROL AGENCY

Tifa Noer Amelia, Lintang Arival Bahalm — Sun, 22 Dec 2024 00:00:00 +0100

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.

CHALLENGES ON ACCOUNTING PRACTICES AND CAPITAL FUNDING AMONG MICRO BUSINESS IN MALAYSIA

Sun, 22 Dec 2024 00:00:00 +0100

Micro business provides a significant contribution to the economic growth. Nowadays, there is an increasing number of micro business. However, micro business was not able to compete in capital market. Therefore, the objectives of this paper are (i) to identify basic accounting practices among micro business in Malaysia; (ii) to identify the challenges on accounting practices and external capitals among micro business in Malaysia (iii) to propose a simple accounting module for micro business. Online questionnaire was distributed to micro business owner. The descriptive analysis was conducted using SPSS version 28. Overall, this study found that the respondents agreed accounting barriers, funding barriers, and key profile of micro business are the challenges for micro business to survive in the capital market. Additional finding found that technology and pandemic are also part of the challenges This paper proposed a simple module for accounting practice and proper financial statement. The training for micro business owner is also needed to enhance their financial literacy. For example, encourage professional and academic experts to provide training on voluntarily basis to the micro business. By identifying these challenges, it may provide opportunity for improvement for micro business’s strategy and policy maker for micro financing such as Bank Negara and SME Corp Malaysia.

THE IMPACT OF COVID-19 PANDEMIC ON ONLINE LEARNING

Rifqi Alif Nugraha, Paulina — Sun, 22 Dec 2024 00:00:00 +0100

This study aims to examine the Impact of Covid-19 Pandemic on Online Learning: The Role of Conceptual Motivation Models and The Urgency on Students Sustainable Wellbeing with the variables Self-Determination, Self- Efficacy, Self-Regulation, Digital Literacy, Family Support, University Support, Emotional Engagement, and Students Sustainable Wellbeing. This research was conducted on university students in DKI Jakarta. The sample in this study consisted of 143 respondents. The analytical method used is Structural Equation Modeling (SEM). The results of the analysis show that digital literacy and emotional engagement have an influence on students' sustainable wellbeing. Meanwhile, self- determination, self-efficacy, self-regulation, family support, and university support have no effect on students' sustainable wellbeing.