Finance, Accounting and Law in the Digital Age

Islamic banks in Pakistan use Mudarabah contract to attract investors’ deposits as an alternative to conventional term deposit products. The purpose of this study is to examine the factors affecting investors behaviours towards Mudarabah deposits. A quantitative approach is used to collect data from 354 respondents from five Islamic banks through a survey instrument. The variables used are Shari’ah governance, moral hazard, religiosity, awareness and interest rate as benchmark. The study shows that Shari’ah governance and interest rate as benchmark and religiosity have a positive relationship to the Mudarabah deposit product, while the moral hazard has negatively affected the Mudarabah deposit demand. Furthermore, the study found that knowledge and awareness mediate the relationship between Shari’ah governance, moral hazard/agency problem, religiosity, and investors’ behaviour towards the Mudarabah deposits. The findings would help the Islamic banks to improve the Mudarabah product structure to increase the market share of Mudarabah deposits.

This study aimed to determine how well low-income household Bottom 40 (B40) students might generate income by utilizing the digital entrepreneurship ecosystem. Although several initiatives have been put in place to assist the B40 students in overcoming poverty, it has been shown that a number of factors influence their engagement in digital entrepreneurship. Therefore, this study will be conducted in four universities as a pilot study in order to better grasp this issue. This research enables the students to be digital entrepreneurs as a career of choice by having their own business as one of the strategies to generate income towards achieving the Envision 2030 Sustainable Development Goals. The Entrepreneurship Action Plan 2021–2025, which aims to build a competitive and sustainable entrepreneurial ecosystem, is in line with the study’s objectives. There will be 400 data gathered altogether. This study will use a mixed-method approach using sequential design whereby quantitative method will be carried out in the first phase follows by qualitative method. The quantitative approach will be conducted using online pre- and post-questionnaires. The Statistical Package for Social Science (SPSS) version 26 and Partial Least Squares-Structural Equation Modelling (PLS-SEM) analysis will be use at this stage to identify the integration between the relationship. Further, interview with the focus group is needed to obtain more information. The expected findings of this study are to provide a conceptual framework of the digital entrepreneurship ecosystem, which would benefit the crucial problem to be addressed holistically for B40 students in higher education institutions (HEI) in creating an income generation through digital entrepreneurship. This study contribution will be able to develop graduates with entrepreneurship mindset and choose entrepreneurship as a career of a choice in addressing the needs and uplifting the socioeconomic in line with the national agenda assisting the marginalized groups in Malaysia.

Malaysian start-ups have started to open post-coronavirus disease 2019 (Covid-19) lockdowns, but they have run into a lot of problems and need to enhance their business performance. This study aims to identify the challenges Malaysian start-ups have in successfully functioning following COVID-19. The start-issues, ups which include those related to finances, human resource management, and marketing are the independent variables in this study. The dependent variable is the company performance following COVID-19. The analysis for this study will be done using a partial least squares-structural equation modelling (PLS-SEM) technique using a quantitative approach. The 200 active start-up firms in Malaysia will participate in the study. The expected findings showed that start-up businesses perform better when faced with financial obstacles, human resource management issues, and marketing challenges. The results of this study will be used as a reference to help start-up owners understand the effects of Covid-19 on organizations. This study’s contribution will offer a beneficial roadmap for how start-ups may learn and adapt after Covid-19 to survive in the market.

Social media that has allowed people to share and access information instantly could be both a blessing and a curse depending on use. Addiction to social media has been found to cause harmful effects such as anxiety, especially among teenagers due to social media-related problems such as cyberbullying, sexual solicitation and exposure to explicit content. This study aimed to identify the coping behaviour among high school students towards social media anxiety. A quantitative research method with convenience sampling was used to obtain the outcomes for this study through questionnaires distributed to 395 respondents from five high schools around Kota Bharu, Kelantan, Malaysia. The data collected from this sample was analysed using SPSS version 24, which included descriptive analysis, reliability analysis, Pearson’s correlation analysis and regression analysis. The findings showed that the majority of the students from the cluster schools agreed that social media anxiety had affected their coping behaviour. Meanwhile, students from non-cluster schools described that their coping behaviour was not affected by social media anxiety. Based on these findings, several suggestions have been recommended for students, parents and schools to ensure intensive involvement in activities that can alleviate students from social media anxiety.

To date, there have been limited discussions and constructs on the effect of the entrepreneurial orientation of social entrepreneurs on sustainability performance in emerging countries. Thus, the purpose of this study was to examine the social entrepreneurship orientations of proactiveness, risk taking, innovativeness, and socialness in relation to sustainability performance. The study was conducted with 171 Indonesian social entrepreneurs in selected urban cities to test the validity and reliability of social entrepreneurship orientation that incorporated social resources and capabilities as well as sustainability performance. The data was examined using the partial least square structural equation modelling (PLS-SEM) method. The convergent validity was assessed using factor loading and average variance extracted (AVE), while reliability criteria were assessed using composite reliability (CR) and Cronbach’s alpha. The Fornell-Larcker criterion and heterotrait-monotrait criterion (HTMT) were performed to establish the discriminant validity of the instruments. The findings of the PLS-SEM evaluation of validity and reliability suggested that the scales employed in this research are statistically valid and reliable. This study contributes to our knowledge and understanding of the relationship between social entrepreneurship orientation and sustainability performance. In addition, the study makes a significant contribution to the literature on policy formulation.

It is alleged that nongovernmental organisation (NGOs) are undergoing a crisis of confidence as they have become more secretive in their actions, thus making it increasingly difficult for their stakeholders to hold them accountable. Therefore, effective corporate governance is essential for NGOs as it relates to public affairs and managing shared resources. One of the most effective strategies for improving NGO performance is effective corporate governance. This study has investigated the corporate governance practices that influence the performance of NGOs, mainly in the Malaysian elderly care sector. The qualitative research approach and semi-structured interview technique have been adopted, and this study covered ten elderly care centres run by NGOs in Kuala Lumpur and Selangor, Malaysia. This study found that the implementation and promotion of corporate governance in Malaysian NGOs, particularly in the elderly care centres, is still lacking, primarily the transparency of financial reporting. These deficiencies have been recognised as major obstacles that the NGOs must overcome to establish effective corporate governance in this study. The study may provide useful information to policymakers, enabling them to formulate strategies to strengthen their regulatory framework so that it is more in line with the systems of other NGOs from other countries. In the same vein, this study recommended that the board of NGOs adopt corporate governance best practices to improve performance, accountability, transparency and protect the interest of stakeholders.

Financial literacy is an important factor for university students in making judgment on their financial management, as their expenditure constitute a significant contribution to the overall consumer expenditure in Malaysia. Despite that, the saving behaviour of university students had never been stable, exacerbated by the lack of sufficient financial knowledge. This paper investigates the importance of financial literacy among university students and the crucial determinants of their saving behaviour. A total of 384 responses were collected from various states in Malaysia. The normality test, reliability test, Pearson correlation analysis and multiple regression analysis had been utilized. The result shows the significant relationship between independent variables of financial literacy, subjective norm, perceived-behavioural control and self-control towards mediating variable of saving intention and saving intention towards saving behaviour, except financial attitudes towards saving intention. The finding shows that financial literacy, financial attitude, subjective norm, perceived behavioural control and saving intention had positive correlation with saving behaviour, while self-control showed negative correlation with saving behaviour.

A growing number of incidents concerning ethical misbehavior in business have recently attracted substantial attention in Malaysia. Despite the country’s declaration of a strong corporate governance policy, bolstered by the Malaysian Code of Corporate Governance (MCCG), unethical behaviors and a lack of integrity within corporations remain a concern. The problem’s pervasiveness has threatened the quality of Malaysian firms’ financial reporting. This research collects accountants’ viewpoints on the present implementation of corporate ethical practices among corporate governance practitioners, as well as the effect of corporate ethics commitment on financial reporting quality in Malaysian public listed companies. The data was gathered through semi-structured in-depth interviews with four (4) senior professional accountants from Malaysian publicly listed companies. Thematic analysis of the study identifies four themes: “corporate ethical values,” “corporate ethics commitment attributes,” “financial reporting quality features,” and “best practice of corporate governance.” The findings can be used to improve Malaysian public listed firms’ ethical corporate behavior and financial reporting quality.

Digitalization refers to using digital technologies such as information, computer, communications, and connectivity technologies to drive the organization. Digitalization is seen as complex, expensive, and pointless. But digitalization does not fundamentally cruel costly gear and adds up to robotization. Therefore, this study is conducted to investigate the relationship between the impact of the Covid-19 pandemic on SMEs’ digitalization that may help SMEs effectively respond to public crises that involve three independent variables (customer behavior, government regulation, cost reach, and resources) with SME digitalization. Stratified sampling is used in data collection through questionnaires made using Google Forms and distributed through social media platforms such as Whatsapp and Facebook Pages. A total of 386 respondents were involved in this study which consists of SME business owners in Taiping, Perak. Reliability tests, normality tests, Spearman correlation analyses, and descriptive analyses were performed using SPSS version 25. The results of this study found that there is a weak and negligible relationship between independent variables and dependent variables.

This research focuses on developing a conceptual framework based on the IT acceptance and utilization level in private clinics in Malaysia. To understand the utilization and acceptance level, a chain of private clinic called U.n.i Klinik was selected to carry out the research. The study investigates current issues, challenges and the situation of IT systems by understanding the business process and observing the current system of the private clinic. Qualitative method interview and system observation was conducted to find out the current situation in the clinic. The interview questions were designed referring to popular models, i.e. TAM2, HOT-FIT and Delone and Mclean model. One of the U.n.i Kliniks in Kuala Lumpur was selected for interview, and the results show that variables, i.e. CLIMS functions, Utilization factors and Maturity factors, have positive impact on the system benefit and variables such as utilization factors consisting of TAM2 and quality attributes having the most impact on system benefit, followed by CMS functions and variables of maturity factors.

Completing a final year project (FYP) in computing discipline is often regarded as a challenging task for all the parties involved, i.e., the undergraduate students, supervisors, examiners, and lecturers. Lack of a comprehensive guideline in project supervision that provides the benchmarking best practices in executing FYP process contributes to the challenges. Often, this results into disagreements due to inconsistency in approaches and discrepancy in assessments among evaluators. Therefore, a comprehensive guideline should be made available to all parties that should cover related activities from determining the project’s topic and scope and report writing up to the project evaluation, supported by the relevant examples to meet the project requirements. This article discusses our attempt to promote open educational resources (OERs) using Padlet tool. Comprehensive Supervision Platform (CSP) was built upon the aim to share the best practices as a comprehensive guideline to all parties involved in FYP supervision. We participated in the recent 2022 International Virtual e-Content Development Competition where the assessment of CSP was done by a panel of jury through a virtual session, based on multi-criteria format. CSP was awarded with Silver award recognition under Educator’s category. We believe that the award represents itself the significant contribution of CSP as open resources within the academic community and demonstrates that the use of educational technology helps to disseminate educational resources, most importantly accessible to all.

Non-permissible earning is an income that comes undesirably from the profits acquired as a result of the Islamic financial institutions dealing with conventional or central banks or a non-acceptable Islamic banking product by the Shari’ah committee of Islamic financial institutions. This study aims to review and discuss automating the non-permissible earnings of Islamic banks in Yemen, which is proposed to be utilized for SME financing needs. The study initiated a model on how Islamic banks can channel these unused sources of income to support SMEs in Yemen. The proposed initiative suggests the use of FinTech mechanism by using artificial intelligence (AI) technology to automate the financing activities. The model used for this initiative is the Qarḍ al-Ḥasan financing. The study follows a series of approaches to achieve its objectives. A descriptive approach was used to study subject matter. The study uses the comparative analytical approach to analyze and compare the annual financial reports issued by the largest Islamic banks in Yemen. The study finds the Islamic banks possessed a very good opportunity to financing SMEs by channeling the non-permissible earnings through a specific Qarḍ al-Ḥasan platform. The study concludes with a number of recommendations including the creation of a platform that will serve as a special fund generator specifically for SME financing depending on the non-permissible earnings of the Islamic banks. The study also proposes the use of artificial intelligence technology to help in executing the financing model. The study has also recommended a special supervisory policy and regulations that would guide and support the proposed model, which is named Qard al-Hasan financing via FinTech (QAFF).

This paper presents the findings of an empirical study that measured the mediating impacts of religiosity and the moderating impacts of microfinance experience on the relationship of Mudarabah, Musharakah, and Musharakah Mutanaqisah (MM & M) Shariah rules and Shariah business knowledge with entrepreneurship to comprehend whether these trust-based equity products could be offered to underprivileged Muslims. A survey instrumenting structured questionnaire was carried out on 400 female members of Amanah Ikhtiar Malaysia (AIM) in the Selangor district. Collected data from underprivileged Muslim microentrepreneurs were statistically analyzed using the structural equation modeling (SEM) technique. Findings showed that religiosity has a full mediating impact on the relationship between Shariah rules and entrepreneurship and a partial mediating impact on the relationship between Shariah business knowledge and entrepreneurship. That implies religious microentrepreneurs apply Islamic business principles in business activities and gain higher benefits. Further, the results of moderation of microfinance experience suggest that clients with different lengths of experience will yield similar entrepreneurial outputs. Based on the findings, it could be assumed that offering trust-based micro-equity financial products to underprivileged Muslim women entrepreneurs would be sheerly viable. The outcomes of this study will help microfinance institutions introduce new financial products for poverty alleviation while enriching their product portfolio. It may open new opportunities for further research as well.

In this research, the authors examine the reliability and validity of the Wasta scale. Wasta is an interpersonal connection and social network ingrained in a tribe, family, friends, and other relationships. The researchers collected their primary data (N = 408) from male and female workers in private firms in the Middle East and North Africa via SurveyMonkey. In this study, the authors used both Hedonism and the social identity theory to support the argument of using Wasta and EFA and CFA in SPSS 26, the analysis of moment structure (AMOS 26), the structural modeling equation (SEM), and the Gaskin Excel sheet to review and examine the scale reliability and validity. The model fit measurement indices exhibit that all respective question loadings show increased convergent validity for the scale items. Also, the coefficient alpha (Cronbach’s alpha) scores Mojamala (0.767), Somah (0.753), and Hamola (0.902) are all above 0.70 confirming the scale reliability of the seven items. Finally, with the standardized regression weight > 0.5, the inter-construct correlation of the three dimensions indicates the reliability and discriminant validity of the scale.

This research study examines the influence of the Covid-19 quarantine on students’ academic performance—the Grade Average Point (GPA)—among university students in Saudi Arabia while having online classes and exams during 2020, 2021, and 2022 school years. The authors got their primary data from 30 undergraduate university students (17 males and 13 females) who willingly responded to one-on-one and face-to-face semi-structured interviews. The authors used the grounded theory analysis approach and thematic analysis to analyze the data. The study results show that lockdown during the COVID-19 pandemic has caused and increased levels of students’ stress, anxiety, frustration, boredom, anger, and well-being issues among university students, which, in turn, have negatively influenced students’ academic performance. The results also show several other factors that have contributed to the student’s declining academic performance including lack of academic help, absence of socialization, scarcity of physical activities, and worries about getting an admirable job. In addition, this study develops a conceptual framework for the relationship between COVID-19, levels of students’ stress, anxiety, frustration, boredom, anger, and well-being of university students’ academic performance. The newly developed model illustrates how researchers can anticipate academic dwindling performance, specifically their GPAs during the pandemic. Researchers can use this study benchmark for further qualitative and quantitative research studies. Moreover, the study outcomes could be used as approaches for policymakers, university administrators, and faculty members when considering exams, homework, and assignments. Finally, the study results could help administrators consider other non-temporary and cosmetic solutions such as a pass/fail option to keep the students’ GPA not affected by the COVID-19 pandemic and its consequences.

While the coronavirus outbreak has been relatively stable in China, the proportion of infections in other countries has risen rapidly internationally, at a time when the pandemic has had a huge economic impact on global value chains and even caused tourism disruption. In the process of fighting the epidemic, China was the first to adopt strict and effective personnel control measures to prevent its large-scale spread, but even so, the impact of the epidemic will continue while the output will be sharply reduced. How China’s economy can adapt to local conditions to achieve the transformation of a resilient economic system under different circumstances will be a process of sudden convergence and conflict between theory and reality.

Exporting Chinese companies have issues of low added quality and great energy usage, which limit their potential. The sustainable growth of exports is being supported by a variety of environmental management approaches. Companies’ growth in the latest days has been influenced significantly by environmental information disclosure (EID). When it comes to EID, this research is based on financial information from Chinese firms. For this investigation, certain hypotheses are developed, and also variables are measured. Furthermore, the correlation and multicollinearity test and Bartlett’s test are employed to perform the statistical analysis. Finally, the performance of this research is examined and compared with certain existing research. Exporters are more likely to make decisions based on environmental information if it is made available. EID has a negative influence on exports, while development, funding, and subsidies have a positive impact on trade. These research findings are depicted in the graphical formation by employing the Origin tool.

Many businesses, particularly Micro, Small, and Medium Enterprises (MSMEs), are effectively controlling their enterprises from different threats and dangers because of today’s operational risk management strategies. Despite having used an operational risk management system for a long time, some firms continue to fail to control their operational risk. Where is the blunder? The primary goal of this research is to find out how MSMEs implement operational risk management systems. A qualitative research strategy was used. In Malaysia, four case studies on MSMEs have been done. A thematic analysis is used to analyze data gathered through a series of unstructured interviews with the case firms’ management, owner, and operational worker. According to the findings, majority of MSMEs do not have an operational risk management system that is led by a proper framework. To detect and address risks in most cases, organizations rely only on accounting systems and human controls by the owner and employees. This study made a significant contribution by introducing an appropriate framework to MSMEs that can be used as a reference for their existing operational risk management practice.

This research examines the effect of impulse purchase behavior on live streaming e-commerce among students. This research tested five hypotheses, namely: (1) To examine the relationship between usage intensity and impulse purchase behaviour during live streaming e-commerce among generation Z (2) To examine the relationship between online social interaction and impulse purchase behaviour during live streaming e-commerce among Generation Z. (3) To examine the relationship between sales promotion and impulse purchase behaviour during live streaming e-commerce among Generation Z. (4) To examine the relationship between environment on impulse purchase behaviour during live streaming e-commerce among Generation Z. (5) To examine the relationship between family influence and impulse purchase behaviour during live streaming e-commerce among students. This study employed administrated survey and managed to gather a total of 370 respondents of live-streaming users. This study applied descriptive analysis, reliability and validity testing, and a normality test to test the proposed hypotheses by using SPSS software. The Pearson correlation coefficient, which measures usage intensity, online social interaction, sales promotion, environment, and family influence, indicated a significant positive relationship with impulse purchase behavior in live streaming e-commerce among Generation Z.

With the growing economy and society, as well as the massive expansion of the urban population and industrialisation, household waste production is continuously growing, posing a risk to the environment, the atmosphere, and household health and well-being. Thus, waste separation behaviour is critical in resolving the environmental situation of municipal solid waste (MSW) disposal separation. Besides that, most research has explored MSW classification from the household perspective, and very few have identified the waste separation intentions and behaviours of younger generations, particularly students. This current study aims to examine the influencing factors of waste separation intention behaviour from students’ perspectives. The Theory of Planned Behaviour served as the footing for the current work. Cross-sectional data were gathered from 350 respondents using an online survey. Data were analysed using a second-generation statistical analysis of partial least square structural equation modelling (PLS-SEM). The analysis confirms that attitude towards waste separation, subjective norm and perceived behaviour control influence positively and significantly waste separation intention that influences waste separation behaviour. The study’s findings are significant for the educational institution because they lead to a more tailored waste separation programme that aligns with Malaysia’s goal of becoming a sustainable developing country by identifying the factors influencing trash separation intention. The study reported the discussion, implications, limitations and future research opportunities at the end.

Since the appearance of the COVID-19 pandemic, online learning is becoming a revolutionary instrument for extending conventional learning techniques and enhancing educational and training capability. The present study aimed to determine the influential variables that affect students’ behavioral intentions to utilize online learning and investigate students’ behavioral intentions and facilitating conditions for digital learning adoption. The study was conducted among Chinese students utilizing the scope of the unified theory of acceptance and use of technology (UTAUT). The results of the paper demonstrated that performance expectancy, effort expectancy, and subjective norms positively influenced Chinese students’ behavioral intention. However, facilitating conditions insignificantly influence students’ online learning adoption. The findings also confirmed that behavioral intention is the most influential factor in online learning adoption. Policy recommendations are made to promote online learning intention and adoption. The study reported the discussion, implications, and limitations.

China has a growing market for green products, and businesses in the food sector are becoming more conscious and sensitive about their effects on the environment. Thus, the study intends to expose the influential factor in Chinese consumers’ green purchasing intentions. The theoretical framework was the theory of planned behavior. The cross-sectional data were collected through an online survey from 230 respondents. The data were analyzed exploiting the partial least square structural equation modeling (PLS-SEM) second-generation statistical technique. The results revealed that environmental attitudes, eco-label, eco-packaging, and green advertising have a significant positive effect on intentions to buy green food among Chinese consumers. However, environmental awareness displayed a positive but insignificant impact on green purchase intention among Chinese consumers. The paper helps researchers and policymakers understand the variables influencing consumers’ intentions to buy green food items in the Chinese setting. The paper ended with discussions, recommendations, and limitations.

Technologies are increasingly becoming vital to human life, and pandemics like COVID-19 further enhance the possibility of technology adoption to facilitate human life. However, technology adoption always remains slow and tricky for the masses. The current study explores and exposes the formation of intention and later acceptance of electronic wallets (e-wallet) among Malaysian youth. The present work builds on the unified theory of acceptance and use of the technology model (UTAUT). A cross-sectional and survey-based research design was utilized to collect data from Malaysian youth. The final analysis was performed with SmartPLS 3.3 to validate the study model and hypotheses. The consequences confirmed that performance expectancy, effort expectancy, and social influence significantly impact the intention to use the e-wallet. The facilitating condition and intention to use e-wallet positively influence the e-wallet use among the study samples. E-wallet service providers must offer informative and facilitative promotions to harness the intention and use of the e-wallet. The research limitation and prospective inquiry options are reported at the end.

The use of semiautomatic mee siput-making machines has become increasingly popular to increase the number of products and the increase in demand, particularly during mass production. However, insufficient attention was paid to its productiveness and efficiency. We undertook a narrative review on mee siput-making machines and evaluated their effectiveness and efficiency. The keyword search revealed that current existing mee siput-making machines do not exist in Malaysia yet, but most of the machines used are noodle-making machines that are international products and small-scale machines and serve merely for one group of housemates, not for small industry usage. An analysis of the papers reviewed was categorized into three main themes: technical design, productiveness, and efficiency. To date, no relevant specific scientific studies or evidence has been retrieved about noodle-making machines for small industries including their productiveness and efficiency. We found various designs of noodle-making machines in the market today. It mainly originated from an innovative idea to assist in the production of noodles. However, currently available evidence does not support its productiveness, efficiency, and safety. Although it may lead to a false sense of the machine, this potential approach appears attractive, thus creating an opportunity creating further research.

Eco-friendly furniture is a category of furniture that has been created using materials with little environmental damage consideration throughout all stages of production. One way people may protect the environment and minimize their impact is by investing in eco-friendly furniture. Although eco-friendly furniture has many advantages for the environment and is supported by many governments, widespread adoption is still a significant issue. Therefore, this research aimed to examine the mediating role of a positive attitude on the relationship between social factors, personal factors, and brand image with purchasing decisions to buy eco-friendly furniture and to offer public and eco-furniture producers a strategy for increasing consumer demand. The study used a cross-sectional approach in this investigation, and the SOR model served as the theoretical foundation. Data were obtained from more than 500 participants in China. The study discovered that the relationship mediates a positive attitude between social factors, personal factors, brand image, and purchasing decisions. In order to increase consumer interest in eco-friendly furniture, the eco-friendly producer may consider this study’s interest and utility and incorporate it into their operations and marketing strategy effort.

The causes and effects of conflict within organizations and the individual effects of emotional intelligence and organizational culture on conflict management strategies are subjects of extensive research. However, little is known about the interaction between emotional intelligence and organizational culture about conflict management strategies in tertiary institutions, specifically in Kumasi, Ghana. This study adds to the ongoing discussion on conflict management using three public tertiary universities of Ghana. A total of 500 questionnaires were issued, and 321 were suitable for data analysis. The interactions between the main variables were established using the hierarchical multiple regression method. The study found that employees at the chosen institutions had reasonable levels of emotional intelligence, organizational culture, and conflict management techniques. The results proved that organizational culture positively influences emotional intelligence and conflict management with no moderating effect on the relationship between emotional intelligence and conflict management. Our findings provided recommendations for the management of the chosen institutions and direction for supplementary research.

The strategies that organizations use to manage their human resources have an immense impact on their success or otherwise. Our study aims to determine how employee welfare and relations are handled in the Ghana Health Service Institutions (GHS). We employed questionnaires and interviews and obtained data from 216 GHS staff in Wa. Our findings suggest that GHS within Wa in the Upper West Region is a well-structured institution whose practices are largely planned, even though some plans are not documented. Furthermore, our study unveiled that, at a point where respondents think they were not motivated, job satisfaction was high and at a point, they think they were motivated, job satisfaction was still high, implying that the health workers are committed to their work regardless of the motivational strategies. McGregor’s Theory Y and the Goal Theory support this study, where the health workers could be seen as liking and committed to their work with or without motivation.

Financial planning for retirement (FPR) has been extensively studied by academia, primarily through life cycle theory. The theory urges people to be rational when planning their retirement. Individuals, on the other hand, are not particularly adept at addressing the issue of FPR. Behavioral economists began researching FPR, considering the complexities of retirement planning. Earlier research on FPR concentrated on economic and demographic factors, while later research examined psychological determinants. According to recent studies, the Hershey model provides an accurate assessment of FPR when examining capacity, willingness, and opportunity variables. This study integrates 15 articles classified as the Hershey model and published in reputable journals between 2000 and 2022. The integrated empirical literature evidence identified three types of compatible variables that explain the FPR. The discussion developed in this study can be used as a framework for future FPR research as well as practical guidance for financial market regulators, policymakers, and individuals. Furthermore, this study identifies significant gaps in the literature on factors influencing FPR in terms of empirical and theoretical contributions.

Online media is the future for businesses of any size, and e-commerce has become a fundamental selling platform for them. Indonesia has the biggest economic value and volume in Southeast Asia for digital business. More than 120 million users spend their money on the e-commerce platforms Tokopedia and Shopee every month. In 2020, during the COVID-19 pandemic, the number of digital customers in Indonesia increased by 37 percent. This research found that five specific promotional tools provided by most e-commerce sites had a positive influence on the customer intention to buy: discounts, flash sales, official store, delivery cost, and product information provided. These five promotional tools increased customer intention to buy by 72.4 percent. Interestingly, the official store status of online sellers had the highest effect on customer intention, increasing it by 29.3 percent.

Business Analytics (BA) generally refers to the application of models to analyze the data that is implemented by an organization in supporting decision-making. Currently, the use of business analytics has become a necessity to improve organizational performance and increase added business value. This situation has also attracted researchers to contribute studies in business analytics, mainly looking at current trends. This paper describes business analytics based on a study of the relevant literature, followed by a discussion of the current state of business analytics research and potential future paths. Based on the 1541 reviews and articles gathered from the Web of Science (WoS) between 2012 and 2022, we specifically carried out a bibliometric analysis of the influential studies of BA in terms of various aspects, such as research areas, journals, countries or regions, authors, most cited publications, and author keywords. The findings of the study report that the major research areas related to business analytics were “Management” (926, 60.09%), “Business” (759, 49.25%), and “Information Science and Library Science” (159, 10.32%) with TP and TPR%. The most productive journal was the Journal of Business Research, with a TP of 63. The USA, UK, and China were the top three contributing countries. Furthermore, “big data,” “big data analytics,” “business analytics,” “business intelligence,” and “analytics” were the most popular author keywords in the current ten years since 2012, apart from the author keywords of BA. When combined with the most cited articles in recent years, the topics on business intelligence by Chen in 2012 maintain in ten years as the hottest articles with the highest value of total citations, 2395.

In many countries, family businesses contribute to the national economic wealth and societal development and government revenues. In Malaysia, family firms are formed into different types of entities, namely corporations, conventional partnerships, and limited liability partnerships. The issue of interest is to what extent these family businesses can survive in the long run. This study uses a qualitative method through document analysis and found that the governance in family business partnerships is less organized compared to family business corporations and is governed by less stringent rules as to their formation. In addition, obstacles such as illness, death, incapacity, and bankruptcy of a partner affect its growth and survival. In such a situation, it is recommended that partners of conventional partnership family businesses should reassess their current governance practices on management duties, restrictions, and succession planning.

Over the years, consumers’ concern over environmental issues increased, leading to many people seeking different solutions, such as changing their consumption behavior. Such a shift in behavior pushed firms to come up with products that are labeled green, and these green products promised to reduce environmental issues, at least partially. Nonetheless, many gaps in the stated scenario present themselves. From this dilemma, this study is introduced to investigate the influence of perceived value and environmental concern on Malaysian consumers’ pro-environmental purchasing behavior with trust as a moderating variable. A total of 394 respondents were interviewed in three states in north Malaysia. The research used SPSS and PLS-SEM to analyze the collected data. The findings of this study showed that perceived value has a significant relationship with pro-environmental purchasing behavior, while environmental concerns do not. It also found that trust in its green concept moderates the relationship between the independent and dependent variables. This paper helps better understand the pro-environmental purchasing behavior of Malaysian consumers.

Debt decision-making is a form of financial decision that must be appropriately considered to obtain sufficient capital funding. This study discusses the role of financial behavior, influenced by psychological factors and religious knowledge in determining debt decision-making. Financial behavior is conceptualized by overconfidence, herding, and risk aversion. At the same time, religious knowledge is measured by the shariah compliance practice of the respondent in determining debt decision-making. Thus, this paper aims to propose a conceptual framework to explain the relationship between financial behavior factors and religious knowledge on debt decision-making of Muslim entrepreneurs.

The previous research literature on the influence of entrepreneurial leadership on financial performance is mostly found in profit organizations such as companies and small and medium-sized enterprises (SMEs), and there is still little research literature that reveals the relationship between entrepreneurial leadership and financial performance of private higher education, especially in Indonesia. The financial performance of higher education is an illustration of the financial ability of higher education to meet its operational needs, especially to carry out the tridharma of higher education. This paper aims to develop and propose a conceptual framework and research model for entrepreneurial leadership on the financial performance of private higher education in Indonesia. A comprehensive review of the literature on entrepreneurial leadership and financial performance is outlined to achieve the objectives of this study. The conceptual framework model was developed to assist higher education leaders in maximizing leadership patterns, namely our vision and mission-oriented, innovative and creative, passionate and persistent, opportunity focused, risk taker and resilient, and capacity building and trust, so that they can improve financial performance. Furthermore, it was proposed to test the hypothesis of the influence of the entrepreneurial leadership variable on the financial performance of private higher education, namely by collecting primary data in the form of questionnaires at private higher education in Pekanbaru City, Indonesia.

Exponential advances in information and communication technology (ICT) have spawned electronic customer relationship management (E-CRM). E-CRM incorporates the use of the Internet for all customer relationship management tasks. E-CRM aims to improve the effectiveness of businesses in establishing and managing customer connections, boosting customer service, and retaining customers in order to boost their profitability. The purpose of this article is to undertake a literature study, within the context of e-commerce, on the relationship between ECRM, customer experience, and customer loyalty. The literature published between 2012 and 2021 was analyzed to determine the connection between these characteristics. Although there is a substantial and positive link between the three factors, the relationship between E-CRM, customer experience, and customer loyalty has not been well explored in the current literature, as demonstrated by the summary of the findings. Academics, researchers, and practitioners can use this document as a jumping-off point to learn more about the majority of the study topics and methods utilized in the E-CRM analysis, as well as how they affect customer perspectives.

Government schools nowadays are equipped with an advanced information system that allows users to manage their basic education data. In Indonesia, it is called DAPODIK application. It integrates the government with local schools all over Indonesia. It is a component of the education planning program in Indonesia. DAPODIK is a web-based data collection application that serves as one of the primary sources for the Indonesian government to formulate elementary school (SD), junior high school (SMP), and high school (SMA) education policies. The DAPODIK application manages numerous types of data, including school data, infrastructure, students, teachers, and educational personnel. The data or information produced is affected by the quality of the DAPODIK application and vice versa. Educational planning and program implementation require data that are current, complete, accurate, verifiable, and accountable, as well as timely, so that planning, implementing, reporting, and evaluating the performance of national education programs can be done in a way that is more measurable, on-target, efficient, effective, and sustainable if there is rapid, comprehensive, valid, accountable, and current data. Less research, however, has been done to examine the significance of human competency when it comes to inputting and retrieving data. This will be the primary topic of discussion in this conceptual paper.

Entrepreneurship as a career option for women has been acknowledged in the women’s entrepreneurship literature. However, in an effort to understand the phenomenon of women entrepreneurship, women tend to be compared with their male counterparts. Consequently, women’s entrepreneurial activities are reported as less competitive and underperformed, ignoring the fact that women’s entrepreneurial experience encounters unique challenges of gender-specific factors. As such, based on a narrative approach, a single in-depth case study is used to explore the entrepreneurial journey of a woman entrepreneur who has been involved in a business for 17 years and has successfully shifted her business into different stages of a business life cycle. An in-depth interview was conducted with the selected woman entrepreneur. Our analysis reveals that the dynamism of women’s entrepreneurial activities that are situated within complex women’s gendered roles provide entrepreneurial opportunities and challenges for women entrepreneurs. This study offers insights into the reality of the entrepreneurial journey of women entrepreneurs, which is full of challenges and uncertainty yet provides women with a great career choice.

Davis et al. pioneered the emergence of the Technology Acceptance Model (TAM) in 1989. This model is used to predict the acceptance of information technology when used in an agency. The measuring instrument used by Davis at the beginning of the emergence of this theory is perceived ease, perceived usefulness, behavioral intention, and actual use. Along with the times with various background factors and based on available data, TAM has been modified a lot; one of the modified forms of TAM is presented in detail in this study. Researchers try to apply TAM to the acceptance of accounting information systems at private universities in Indonesia. The implementation of TAM is often grouped into two parts, namely internal variables and external variables. Internal variables are often taken from existing models, while external variables are modified from the factors that influence these internal variables. In implementing TAM in universities, the external variables that are considered the most appropriate are Work Experience (WE), Accounting Training (AT), Task Complexity (TC), Budget Allocation (BA), Accounting Knowledge (AK), and Social Norms (SN). This research was conducted empirically on the phenomena that occur in universities in Indonesia today and is supported by a critical study of previous studies. The instrument used refers to the validated and reliable TAM instrument adopted by other studies in the past.

This paper examines accounting practices’ intention among student entrepreneurs in higher learning institutions in Malaysia. It is known that accounting practices can assist business owners in making better business decisions. This study was formed due to various entrepreneurial graduates being unable to implement accounting knowledge in their business operations. Several determinants include specific accounting terms, uninteresting material, unable to understand the business document, and lack of statistical financial analysis skills. This study uses the Theory of Planned Behavior as an underpinning theory to identify the students’ intention toward accounting practices. The main target respondents in this study are university students who conducted business while being university students at the same time. Using a simple random sampling method, a total of 436 responses were analyzed using SmartPLS software. The finding justified that subjective norms, technology, and perceived difficulties have a significant impact on accounting practices’ intention. As a result, this study is capable of giving significant insights to educational providers, policymakers such as the Malaysian Qualification Agency, and higher education in the development of accounting courses for student entrepreneurs programs.

The benefits of entrepreneurship for indigenous people range from economic benefits for individuals to multiple social and economic benefits for entire communities. This study empirically measures the role of Orang Asli entrepreneurial characteristics, namely, social capital, in indigenous entrepreneurs’ socio-economic development. The study concludes that the attributes of social capital affect Orang Asli entrepreneurial social and economic development. This study is structured through interviews with Orang Asli entrepreneurs involved in handicrafts, transportation, and retailing located in nine states in Peninsular Malaysia. It is interesting to note that the adaptation of social capital supports the relationship between entrepreneurial characteristics and socio-economic development.

The development of Islamic banks seen from their market share is still stagnant. The market share of Islamic banks is still very far from conventional banks, where in 2021, it will be 6.59 while conventional banks are 94.41%. Retaining customers is important, because customers are company assets. Loyal customers will make repeated transactions and are able to provide recommendations to others and this will be profitable for the company. This study aimed to examine the direct effect of the variable service quality and Islamic Personality on Customer Loyalty. This research is quantitative research. This research was conducted in Riau province with a sample of 100 Islamic bank customers who are Muslim. The analysis technique used is Smart PLS. The purpose of this research is to find out and analyze that service quality and islamic personality affects to customer loyalty as in previous studies, but the Islamic personality variable is expected to also have an impact on customer loyalty so that Islamic banking in the future can be more advanced. This study resulted in the findings that service quality and Islamic personality has a positive effect on customer loyalty. However, this research is limited to the city of Pekanbaru. It is hoped that in future research, researchers can study it with a wider scope and deepen the Islamic personality variables.

Currently, the husband and wife have been divorced due to conflicts of family finance and economic stability. The lack and limitation of income has been one of the factors that influence household financial management. In this case, instability of finance and economic has constraint the well-being within family institution. Thus, the concept of maqasid shariah has been the parameter of well-being, which plays an important role in developing household financial management. This is because the objectives of maqasid shariah in perspective of family finance were to develop sakinah environment especially in context of household financial management. Therefore, understanding of maqasid shariah can bridge and lead households toward sakinah. However, the concept of maqasid shariah in this study is focusing on preserving wealth (al-mal). Thus, this study uses a qualitative approach by reviewing past study relating to household financial management. According to past studies, concept of maqasid shariah was a parameter of well-being in various aspect of life such as health, finance, education, and so on. Hence, financial management based on maqasid syariah ensures households to articulate finance accordingly in achieving al-falah.

This study aims to identify customers’ behaviors, ease of use, and customer satisfaction with the online payment platform among Muslim employees in Kelantan. This study used a quantitative analysis in which data was collected from 150 respondents of Muslim employees in Kelantan. A convenient sampling technique was adopted during the data collection. Thus, all responses in this study were collected through questionnaires, which is in the form of Google Forms. This study uses SPSS to identify the relationship between the dependent and independent variables for the data analysis. The findings indicate that ease of use and customer satisfaction has a significant relationship with the customers’ perception of online zakat payment.

The transformation of conventional business to banking is an important company agenda in the current digital era, and the banking industry is no exception. Utilization of technological developments gave birth to new innovation models for business. With the advancement of information and communication technology, the business model of organizations has undergone radical changes. This study aims to explain the digital banking business model in Indonesia. The form of this research is qualitative by using content analysis method. This study was conducted on journals whose themes were relevant to this research using a literature review technique. This research has succeeded in identifying the factors driving the transformation of business to digital, the inhibiting factors for digital adoption, and indicators of digital banking.

Increases in computing power and the Industrial Revolution 4.0 are causing shifts in many industries, including education. E-learning has become an integral part of mainstream society and hence revolutionizing distance education endeavors. To address this, UMRI has developed one web-based information system, namely, SIKuli to assist lecturers and students in carrying out the learning process. SIKuli allows lecturers to plan, implement, and evaluate a learning process. SIKuli combines traditional courses with digital media and interactive tools, including online courses, virtual live sessions, and discussion forums. The implementation of SIKuli is more than 2 years at UMRI; hence, there is a need to investigate how well the platform has worked and how the adoption of e-learning using SIKuli has shaped the e-learning process. Therefore, this study is meant to examine the factors affecting adoption of e-learning among students in UMRI. A modified IS Success (Learners Quality, Service Quality, System Quality, Technical System Quality), and E-learning Adoption. This study will survey more than 300 UMRI’s students by using online questionnaire. Then, the data will be analyzed using SmartPLS to test the hypotheses.

An advance of technology in today’s world had enhanced growth on the competitive advantages in many industries, and same goes happen to the financial industry. Recently, cryptocurrency is the newest invention of digital money and now had become a phenomenon, which spreads especially among the financial players. However, despite the attention earned by this new innovation, there are still a lot of questions and new understanding that need to be discovered regarding cryptocurrency. Undoubtedly, digital money such as cryptocurrency can become one of the sources of wealth. Wealth in Islam is prone to be zakatable. Consequently, this study investigated the intention to pay zakat on cryptocurrency among their users if this digital money is valid to be zakatable by the fatwa scholars. Specifically, this research studied the factors that influence the intention to pay zakat on cryptocurrency among the Muslim cryptocurrency users in Malaysia. The research applied the extended theory of planned behaviour (TPB) framework with perceived ease of use and Islamic religiosity became additional variables to address the issue in the questions. An online questionnaire was conducted using the purposive sampling method, with a total number of 78 Muslim respondents who were involved with cryptocurrency. The primary data were examined using the SPSS method. The findings from multiple linear regression analysis methods showed that attitude, subjective norms, and Islamic religiosity have a significant impact on the intention to pay zakat on cryptocurrency. Meanwhile, perceived behavioural control and perceive ease of use were found to be not significant with the intention to pay zakat on cryptocurrency. Overall, attitude such as positive feelings to the idea of paying zakat while subjective norms include family and peers’ influence and religious attachment towards Islamic teaching and conducts have a positive impact on the intention to pay zakat among cryptocurrency users in Malaysia. It is hoped that the findings of the study will help to create awareness of the importance to pay zakat on wealth among digital money users.

The aim of this chapter is to determine the influence and relationship that exist between visual food images and behavioural intention to visit a restaurant. The focus of this study involved the observation of variables, which is presentation of food visually. This study was conducted in Shah Alam. A set of questionnaires containing 37 items was distributed to 372 respondents in Shah Alam area. This study is using close-ended questionnare. The construct for this study is, the visual food images and followed by the dimension which is presentation of food images to determine the behavioural intention to visit the restaurant. The results found that the presentation of food are positively influences peoples’ behavioural intention to visit the restaurant. Understanding the influences of online food images leads to understand people’s behavioural intention.

It is hoped that through this research, researchers can contribute ideas to policy makers, health observers, relevant agencies, and stakeholders in addressing the various complexities of the problems in the object of this research, with the hope that the author will produce a blueprint that guarantees legal certainty for educational vehicles, institutions. Education, as well as students in an effort to find out, analyze, and find out how the responsibility of teaching hospitals and educational institutions is for errors and omissions of nursing professional nurses who are carrying out clinical learning practices, and to find out, analyze, and find legal certainty toward nursing students. In the Implementation of Nursing Practices (A Political Urgency of Health Law), the ultimate goal is an effort to reform the national health law in Indonesia.

There is no doubt that compliance with regulations and standards in food handling is important to reduce the occurrence of food safety issues. Improper handling of food can result in the transmission of foodborne diseases that can have adverse effects on public health. It is the responsibility of the food operators to guarantee that the hygiene and standard of the food offered meet the prescribed conditions. The government has introduced necessary regulations to control and ensure that the food produced is safe. Apart from that, food operators can opt for various recognitions and certifications, to boost consumers’ trust in the food’s quality they offer. Food safety has been given more attention by the people, especially with the presence of the Covid-19 pandemic, which increases the threat of contaminated foods. This chapter aims to explore the practice of food-handling regulations among food operators and their knowledge of relevant food quality and safety standards. A cross-sectional study in convenience sampling technique of 281 food handlers was performed. The dimensions of food-handling regulation practices were classified using the construct of food handlers’ attitudes towards food-handling regulations, in addition to their understanding of food quality systems, standards, and certification. Based on the overall results, food operators believe that paying more attention to food preparation and complying with the regulations provided by the government contribute to the safety of the food they produce. These findings have important implications in overseeing and providing guidelines on food-handling regulations for effective food safety strategies. Future research should look at the perception of regulators and policy makers as an important form of intervention to update and develop food-handling regulations in addition to increasing the commitment of food providers to the quality and safety of the foods offered.

Indeed, financial literacy is key in ensuring personal and family economic stability. In fact, financial literacy is a highly useful skill especially in making financial plans. Weakness in financial literacy commonly leads to an increase in bankruptcy cases as well as cases of money lending from parties not recognized by the government. Besides, financial planning failure also results in many retirees having insufficient funds in order to meet their financial needs during retirement. Therefore, the objective of this study is to identify issues and challenges surrounding financial planning literacy for retirement among retirees in Malaysia. This study uses a qualitative method with a focus group discussion (FGD) approach. Meanwhile, data for the study was obtained immediately using the Nominal Group Technique (NGT) research design where the findings were listed according to the hierarchical order of views received from the informants. Findings of this study offer fresh insights of the state of financial planning literacy for retirement among retirees in Malaysia.

There is a potential gap in bridging the theory of change for the vulnerable communities such as at-risk youth. The purpose of this chapter is to offer the reliability and validity of the items being developed that measure the understanding of the Islamic values in building at-risk youth into agripreneur. This chapter develops a questionnaire and was sent to youth studying at selected agriculture vocational institutions in Malaysia. In order to establish the content validity, expert’s validation was conducted. Responses from 30 young people aged 17–29 years old were captured. Some ten experts have validated the questionnaires. Two theoretical constructs were developed in initial questionnaires with 20 items, while the other 80 items were designed for another four constructs. It was found that the overall scale validity index was 0.93. The questionnaire items were modified following the interviews with panel of expert. Some 83 items were taken as final and measure all constructs. The final model indicated that there are good-for-fit indices achieved. The Cronbach alphas were found to be 0.92. Questionnaire development and validation for the Agripreneur Insaniah Model was found to be valid and reliable.

E-commerce usage in Malaysia has skyrocketed among Malaysians, particularly during the Covid-19 epidemic era, and an increasing number of e-commerce providers have entered the Malaysia market, with Lazada being one of the most well-known one. Furthermore, with a stable income and more spare time to shop online, Gen X was found to be one of Malaysia’s major e-commerce platform users. Therefore, the purpose of this study is to ascertain how online marketing has affected Malaysia’s Gen X consumers’ loyalty to e-commerce platforms. A quantitative survey was undertaken for this study by sending online questionnaires to Malaysian Gen X consumers, and 129 responses were obtained. As this study discusses the influence of online marketing of Gen X loyalty on e-commerce platform (Lazada) in Malaysia now, the deductive approach was employed, and the study was conducted using cross-sectional research. Thus, the specific objectives were to investigate the link among perceived informativeness, interactivity, and perceived value on online trust, as well as the relationship between online trust and Malaysia’s Gen X loyalty to Lazada. According to the findings, perceived informativeness and interactivity have a positive impact on online trust, and online trust has a positive impact on Malaysia’s Gen X’s loyalty to Lazada. Online trust, on the other hand, is unaffected by perceived value.

Microfinance in Indonesia is growing rapidly especially in Baitul Maal Wat Tamwil (BMT) sector where there are more than 4.500 units of BMT worth 16 trillions of Rupiah. The number of consumers of BMT throughout Indonesia has reached approximately 3.7 millions. However, BMT users within Riau do not show a significant growth. In this matter, individuals in Riau are inclined to make a loan at conventional financial institution or loan shark, which endangered individual’s safety in the future. Thus, moneylenders take an advantage of the ignorance Islamic values by implying a higher charge, which obviously burdening individuals, Hence, the purpose of this study is to identify awareness and knowledge of BMT among individuals in Riau. Thus, this study was conducted using descriptive qualitative approach in analyzing BMT within consumers from the view of maqasid sharia. It is expected that this study would increase awareness of importance and benefits of BMT especially among Muslims which is Islamic consumers.

Allah SWT has ordained zakat as one of the cornerstones of Islam. It is a strategy for redistributing wealth from the rich to the poor in a community in an effort to reduce socioeconomic imbalances. Every Muslim who belongs to the asnaf group is entitled to a portion of the zakat distribution. The selection of asnaf needs to be properly evaluated to ensure that zakat funds are channelled to the deserving and the needy. However, when the COVID-19 pandemic hit, the asnaf group was seen to be increasing and in need of special assistance from the responsible institutions. In determining this kifayah limit, zakat institutions differ in size based on several identified elements. Thus, this study aims to identify the elements in the kifayah limit model practiced by Zakat Institutions in Malaysia. This study uses a qualitative method that is data collection through library methods and data analysis through document analysis, especially data from the official website of State Islamic Religious Council (MAIN) and other zakat institutions in Malaysia. Data analysis through document analysis can provide information relevant to the issues and problems studied. Comparative analysis was also conducted to produce kifayah limits that are truly relevant to the status of asnaf nowadays. The study‘s results indicate that establishing kifayah limits can enable a more precise and systematic evaluation of the position of eligible asnaf to receive zakat assistance, and thus facilitate the distribution of zakat to those who are qualified and in need.

The destination image formation process is complexly knotted with the destination selection process. Tourism image is critical to the success of any destination, but some tourism image research has been piecemeal without a theoretical foundation for support. Kota Bharu, as a tourism destination, was rebranded from Cultural City to Islamic City; thus, the urban design of the city was transformed into an Islamic identity. The existing literature regarding the image of the city shows there are some discrepancies in the Islamic image perceived among residents, but to date, limited research has been done from the perspective of visitors. This research aims to measure the overall Kota Bharu Islamic city image from visitors’ perspective and identify factors that have a significant impact on the Islamic city image. Data were collected among 450 visitors in Kota Bharu selected using stratified random sampling. Data were analysed with the aid of SPSS 24 and the SmartPLS-SEM technique. Results revealed that the visitors perceive the Islamic city image of Kota Bharu positively especially the Religious Identity and Order. Partial least squares analysis discovered Religious Identity, Order, Hygiene, and Landscape and Natural Environment are factors to the Islamic city image. This research could guide city managers and professionals in tourism and built environment industries to generate the correct image and help destination marketers develop strategic marketing strategies to attract visitors and encourage revisits.

There appears to be an insufficient collaboration between the government and social enterprises in developing sustainable funding models, particularly for those from the Bottom 40 households. The goal of this chapter is to develop a dependable instrument for assessing the quality of a sustainable funding model of this type. Items were created to be reliable and valid. To create a valid and reliable item, this chapter highlights the involvement of selected social enterprises in Malaysia’s east coast region to assess their social cause mission, entrepreneurial intention, and sustainable funding initiatives. Expert validation was conducted with practicing social entrepreneurs and academic social entrepreneurship experts. Around 30 young social entrepreneurs took part, and 10 expert panels validated the items. 46 items were measured using Smart PLS 3.0 in these three constructs in the early stages of item development. Due to the panel of experts’ responses, the item was reduced to 35 measurements of all the constructs. The scale validity index overall was 0.90. The presence of good-for-fit indices in the final measurement model was discovered.

The concept of new public management (NPM) have been widely studied by many scholars in recent years in context of rich nations but have not and paying less attention in emerging nations. Previous literature concludes that NPM has positive and negative impact and tends to be complicated in many countries depending on institutional factor. According to institutional theory, organizations change is influenced by institutional factors. Organization tends to change and behave by adjusting to environmental conditions, which is called isomorphism. In addition, institutional characteristics such as corruption and nepotism that occur in organizations will create self-interest motivation, low performance orientation, low participation in decision-making, low commitment as well as lack of accountability. Therefore, the conceptual framework about institutional isomorphism and local government performance are interesting for further research. When seen in an institutional context, institutions’ influence on an organization’s environment is quite strong and can influence organizational behavior. In addition, accountability as a driving factor for organizational change should also be considered carefully. High demands of accountability from citizens will force organization to maintain its performance in order to maintain legitimacy and external support. Therefore, in this case, accountability is also a factor of institutional environment that can impact on local government performance. Some researchers have examined the relationship between accountability and performance. But, their findings are still debatable and tend to create an “accountability paradox” due to the fact that accountability has many facets. Researchers should focus on determining under which conditions different types of accountability can have an overall favorable effect on performance.

The number of people with color vision defects (CVD) is significant. Therefore, the impact on branding or marketing of a product or service to the people with CVD and hence to the entire population in the world is significant too. The arrangement of colorful products/items affects buying behavior of CVD-affected people. In particular, the study shows that when displaying a colorful product with a bunch of other colorful products/items, it is better to disperse the products with highly different color wavelengths. The colorful products of nearby wavelengths have “Impact of Indifference” to the CVD-affected people. CVD afffected customers’ inability to distinguish the color of the products of nearby wavelengths can create negative impact on product purchase decision. Though the research was conducted with the inhabitants of Bangladesh with different locations inside the country and for people of various age groups, it can be concluded that similar outcome was noticed for the inhabitants of other countries of the world. Also, the research finding can be generalized for any other aspects of day-to-day activities CVD-affected buyer activities like colors used for branding, e-commerce web site design, mobile games/apps design as well as for similar scientific experimentations.

Shariah auditor plays an important check and balance mechanism in the Shariah governance system of Islamic banks. However, previous studies confirm that the Shariah audit framework is yet to be developed. Therefore, the current Shariah audit practice heavily relies on the conventional audit system and general Shariah governance policy. This chapter investigates the need for the Shariah audit framework in the Islamic banking industry in Malaysia. Nine (9) important industry participants were interviewed for the study using a qualitative methodology, including a few Shariah auditors, Shariah committee members, heads of Shariah audit, and the Chief of Shariah officer. In addition, Atlas.ti has been used to transcribe and analyse the interview data. Findings from the interviews reveal interesting mixed views since there are views that support the establishment and those against the notion. Even though the Shariah audit framework is worth establishing in the future, considering the current practices, it could be concluded that the Islamic bank in Malaysia is comfortable with the recent exercise by not having a specific Shariah audit framework. Bank Negara Malaysia (BNM) is argued to decentralise the autonomy of the respective Islamic banks to determine its approach so long Islamic banks follow the required general guideline as stipulated in the latest Shariah Governance 2019. Besides, given that each bank has its audit appetite due to its structure and size distinctions, it is plausible to let IBs produce their best Shariah audit framework that suits their needs and capacity. To provide a more comprehensive outcome, the future study may take into account additional perspectives from pertinent stakeholders, such as the regulator and external auditor.

With the growing number of senior citizens, the need for nurses in nursing homes is anticipated to grow. However, there is tremendous strain and high burnout among nurses working in nursing homes. Therefore, the purpose of this study is to determine the factor related to burnout among Malaysian nurses employed in nursing homes. The purpose of this study is to quantify the factors that contribute to burnout in nursing staff members who work in nursing homes. With a response rate of 85.3% (128/150), a cross-sectional survey was conducted among nursing home nurses (N = 150). The proposed model produced some important results, such as job demands had a positively significant on burnout. Similarly, it was discovered that job resources had a significant impact on job satisfaction. In contrast, it was discovered that job satisfaction had a negatively significant on burnout. According to this study, burnout in nurses is predicted by job demands and job satisfaction. By increasing job demands and job satisfaction, the results of this study should assist connected businesses like private nursing homes and allied industries in lowering the risk of nurse burnout.

Consumer demand for biscuits is a recent trend. Due to their appealing sensory qualities, lengthy shelf life, and simplicity, biscuits are a typical staple food in many countries. Recently, developing products with health claims on the label has been the focus of interest since these products can create value-added and high demand. Combining solid components with high fiber could solve the problem of insufficient dietary fiber intake among the Malaysian population. Therefore, the purpose of this study is to create a high-fiber product utilizing brown rice and banana peels from the Musa acuminata Colla x balbisiana cv. Saba variety. Hedonic scale sensory test findings for the eight formulations revealed samples of formulation F6, which combined brown rice flour (31.5%) and 13.5% banana peel flour. For each characteristic looked at, F6 had the greatest mean value, and variations in the biscuits’ color, aroma, and appearance were statistically significant (p 0.05). A substantial difference between the moisture content and the content of free fatty acids during storage was found in tests on quality storage for 8 weeks (p 0.05). Microbiology test results showed that the number of colonies of bacteria, yeasts, and fungi is in a good range during the storage period in less than ten colonies. Brown rice with banana peel flour biscuits is expected to have a storage life span of more than 8 weeks. Finally, the consumer tests showed that this biscuits product has good potential to be commercialized from the positive response of 77% of respondents who said they would buy these biscuits if they were available in the market. A waste material such as banana peel can be transformed into a tasty and value-added product of a high-fiber biscuit. This advanced product development is not limited to minimizing food waste and food insecurity but can also contribute to nutrition improvement.

With the recent COVID-19 pandemic, consumers around the world have seen a significant shift toward online purchasing. Strict policies have been implemented by many countries since the World Health Organization (WHO) confirmed the global pandemic and requested for global cooperation in order to prevent the spread of the virus. Consumer behavior has evolved over time in response to changing circumstances. When people became concerned about the new COVID-19 pandemic, they engaged in purchasing habits that reflected a variety of values, attitudes, and behaviors. To adapt to this critical situation, all social activities and practices were altered. This has heightened people’s perceptions, opinions, and aspirations of the virus, implying that it will have a significant impact on their daily lives, including their intention to purchase online. Arguably, it is very useful to examine the determinants influencing consumer’s intention to purchase online during these times especially among young adults, who were found to be the largest users of the Internet in the Ivoirian society. Based on the foregoing, the aim of this research is to empirically investigate the influential factors motivating consumer behavior toward online purchase intention among young adults in an emerging economy like Cote d’Ivoire especially during this pandemic. In this study, five variables on online purchase intention were selected, namely, price sensitivity, product and service availability, website quality, social media influencer, and brand image. To achieve the study’s objectives, the authors used a survey research design, as well as a simple random sampling technique for purposive sampling. The research data was gathered using a questionnaire, and a statistical sample size of 138 respondents was chosen. The hypothesis was tested using the partial least squares structural equation model, and the collected data was evaluated using Smart PLS software version 3.2.8. The study’s findings revealed there are serious practical implications for retail management. Based on the findings, the authors suggest management, retailers, and marketers develop and design new management and marketing strategies in the short and long run in order to improve consumers’ purchase routines in the face of the pandemic.

Waste associated with waste management techniques in the food industry has recently raised environmental concerns in society, especially among food hawkers. Numerous researchers have drawn attention to the problem, and many recommendations have been made to enhance sustainability with regard to the natural world. Since then, food packaging waste has been identified as the leading cause of waste. In order to ensure good management practices among food hawkers and thus lower environmental pollution, environmentally friendly food packaging (EFFP) has been introduced. Along with several marketing and initiatives, the government has worked with nongovernmental organisations to increase public awareness of environmentally friendly food packaging (EFFP). However, there is currently a lack of EFFP adoption among food vendors. Therefore, the purpose of this study is to ascertain how food hackers behave towards EFFP. Utilising questionnaires, the information from the neighbourhood food vendors will be gathered. Using IBM-AMOS, the structural equation modelling was then used to investigate associated assumptions (analysis of a moment structure). Based on the study, it was anticipated that the intention to use EFFP would be greatly influenced by attitude, subjective norms and perceived behavioural control.

Actor network theory is a prominent theory on establishing connection between actors in a whole process. In this study, the application of the theory examines and establishes the connection between six actors that consist of human and nonhuman actors. Human actors are mainly the customers and wholesale operators, while nonhuman actors consist of digital platform, software, and application that are used to automate the process. This study is using a qualitative approach where researchers use an ethnographic case study approach. The researcher stays in the business-to-business procurement business for about 6 months and makes a series of observations on the process and network that connect one actor to another. The observation data is organized into several themes and presented in this chapter. The study contributes to the application of ANT in business-to-business procurement, especially wholesale procurement.

The COVID-19 global pandemic demonstrates that the healthcare industry has a lot of potential and regularly meets a high level of customer demand. The expansion and construction of new hospitals and clinics, as well as new cure discoveries, indicate that this business will continue to expand in the future. Despite the fact that this market has many demands, some healthcare service providers still utilize traditional management practices and are behind in terms of incorporating technology into their business operations. This issue has likewise received little attention from academic studies. On the other side, more and more healthcare providers are learning to incorporate technology into their practices and encouraging business owners to educate themselves on technologies that they believe will help them run their businesses more efficiently and quickly. The purpose of this research is to delve deeply into the phenomenon. Its goal is to observe the interactions of actors in the healthcare business operations. Actor-network theory (ANT), which is used to connect actors throughout the process, is being utilized to explore this occurrence. The application of theory in the framework of this study explores and establishes the nature of the interaction between human and nonhuman agents. This study employs a qualitative methodology, and the researcher completes the fieldwork using an ethnographic case study approach. The researcher worked in the healthcare industry for about 6 months. Observations are made about the procedures and networks that connect one actor to another. The observations’ data are sorted into themes, which are presented in this study. This study contributes to the use of ANT in the business of controlling the supply of healthcare services to consumers. According to the study’s conclusions, digital learning is absolutely required to assist the workers in this company with the firm’s everyday operations.

Family business is not consistently defined in the literature. A family business forms as a unique enterprise identity which not only focus on the capital and money management but extend to a cultural, social and symbolic management. This article provides a review of key literature in the field of noncultural theorisations of capital, value of capital management and family business by addressing three main questions. First, what is capital from the perspective of Keynesian and Piketty? Second, how the capital can be defined and conceptualised in a family business context? And third, what can culture do for the family business? The article presents several suggestions for future research.

Customers in Malaysia may now have access to an entirely new world of purchasing choices because of the growth of online marketplaces. The various factors affecting Malaysian retailers on online marketplaces, which had a direct impact on consumer behaviour, included website comfort, website accessibility, price, product diversity, product information and ease of payment. Recent studies have indicated that online reviews are capable of influencing online impulse buying behaviour, but more empirical studies are deemed necessary to better understand the capability of online reviews in promoting online impulse buying behaviour. In this study, two independent variables, namely hedonic-based online review and utilitarian-based online review, were identified, whereas online impulse buying behaviour was categorised as the dependent variable. This study was conducted using a quantitative approach. Four hundred responses were collected by Google form from online shoppers, namely those who had made at least one transaction on an online platform and were Malaysian citizens between the ages of 20 and 39. However, 16 responses were deleted due to a straight-lining response, and the remaining 384 responses proceeded for data analysis using the SmartPLS software. The findings indicated that hedonic-based online reviews positively and significantly influence online impulse buying behaviour. This explained that hedonic-based online reviews are among the most significant elements in influencing customers’ impulsiveness in buying from e-commerce platforms and would be useful information for marketing practitioners.

Issues regarding financial literacy have gained considerable attention and become a highly debated topic among scholars due to the recent global financial crisis. The concern has led the government to stress financial education for its citizens. Empirical research shows that among the most common causes for the cessation of entrepreneurial activities were inadequate profitability and insufficient knowledge to run a business venture. Those factors make students’ financial literacy an extremely important issue. Emphasizing financial knowledge is important as a way of improving national financial prosperity and contribute to a healthy economy. The purpose of this chapter is to examine the issues regarding financial literacy and its importance as a factor leading towards entrepreneurship intentions among Malaysian business students. This study will adopt a quantitative survey method to collect data among business students of three public higher education institutions in Malaysia. The study will gather the primary data through the use of questionnaires. The descriptive statistical analysis will be performed on the research sample to examine the research questions through the analysis of the frequencies, means and percentages.

In a developing economy like Malaysia, encouraging homeownership remains a paradox. Despite the government’s major initiatives, more must be done to promote affordable and long-term homeownership. This chapter therefore seeks to analyse the trend or level of housing affordability in Malaysia as well as to propose the maximum affordable house price in Malaysia. The findings revealed that home affordability has deteriorated since at least the year 2000, surpassing the 3.0 MM affordability barrier. Furthermore, in terms of affordable housing prices in Malaysia, pricing disparities between income have been expanding, resulting in a decrease in affordability. This study then suggests that identifying the variables that generate a mismatch or gap between affordable housing and housing affordability is critical for formulating policies to address the problem of housing affordability. This will also help to bridge the gap that exists. This formulation can help to keep house prices in check and decrease excess property.

The practice of waqf had been introduced since the start of Islam and is still relevant today. Recently, the practice of waqf has expanded with the presence of cash waqf. Unfortunately, the execution of cash waqf is seen to be developing at a slower pace. This study aimed to determine the factors that influence Muslims’ intention to participate in cash waqf and investigate its relationship with Muslims’ intention. The independent variables of this study are derived from the theory of planned behaviour (TPB) model, which are attitude, subjective norms and perceived behavioural control. Quantitative research was applied in this study by distributing questionnaires as a means of data collection. A total of 382 Muslim respondents living in Shah Alam participated in this study. At the end of this study, it was found that attitude, subjective norms and perceived behavioural control had a significant relationship with Muslims’ intention to participate in cash waqf. Based on the results, it is recommended for waqf institutions to expend greater effort in initiating and promoting cash waqf.

An empirical knowledge gap has been observed regarding the relationship between perceived organizational support (POS) and employee job performance. To fill this gap, a study was carried out with the objective of testing the mediating effect of work engagement on the relationship between POS and job performance. Studies on the effect of POS on employee performance in the international context are extensive, but such research in the context of Malaysia is still scarce. This study looks at such relationship within the service industry; 345 responses were collected from employees in the education, hotel, banking and healthcare sectors operating in Ipoh. This chapter integrates and tests a model that includes POS as a predictor of job performance and the mediating effect of work engagement on such relationship. The Pearson correlation was used to test the relationship among variables, and hierarchical regression analysis and Sobel test were used to test the hypotheses of the study. The study found that work engagement plays a mediating role between perceived organizational support and job performance.

Islamic finance has gained increasing acceptance and recognition on a global scale. Islamic finance refers to the financial institutions, products, and services designed to comply with the Shariah law. Islamic banking, which is also known as interest free banking, is part of Islamic finance and abides by the Shariah principles. Islamic banking has been experiencing massive growth in the world, but in Mauritius it is still in its formative stage. The main objective of this research is to identify the factors affecting customers’ adoption of Islamic banking in Mauritius. A total of seven factors, namely relative advantage, complexity, observability, uncertainty, compatibility, trialability, and consumer awareness, are identified. This quantitative research used survey questionnaire as the means of data collection. The targeted population is the general public of Mauritius, which comprises both the users and nonusers of Islamic banking. The results show that relative advantage, observability, compatibility, trialability, and consumer awareness have a positive and significant effect on the adoption of Islamic banking in Mauritius. However, complexity and uncertainty have a negative effect on the adoption of Islamic banking. The research has found that customer awareness remains the core issue of the adoption of Islamic banking and that relative advantage has a positive influence on such adoption. Further the research indicates that complexity is a negative influence in the adoption of Islamic banking in Mauritius.

The worldwide electronics industry continued to be one of the most lucrative industrial sectors in the world economy, outpacing all other sectors that produce commodities in terms of income. China is only second to the United States (USA) in terms of its contribution to the global value added in the electronics industry, while Vietnam has in recent years shown a dramatic rise in its electronics exports. This chapter seeks to examine the impact of China’s economic growth and the emergence of Vietnam on export performances of ASEAN countries in selected electronic products (SITC 751, SITC 752, and SITC 764). The study looks at the trends of US imports of selected electronic products and the relative export performances in terms of export values, export share, and the ratio of ASEAN-6 share of exports to those of China. The findings revealed that the ASEAN countries began to feel the effects of China’s entry immediately after 2000. China has surpassed the ASEAN-6 collectively in all SITC 751, SITC 752, and SITC 764 product categories. This chapter provides valuable insights into the dynamics of electronic production and trades within the Asian region and specifically in relation to the growing ascendancy of China as a global economic player and its impact on ASEAN countries.

In the food and beverages business, the business entity must have adequate knowledge and proper attitudes toward food handling. This study focuses on knowledge, attitude, and practice (KAP) in food safety among food practitioners. While society is aware of food safety issues, they are lacking in knowledge regarding food safety. Other than that, society is indecisive on the good attitudes and practices that should be implied in food safety. Food practitioners’ inadequate knowledge of food safety poses a serious threat to food safety in the service establishment. Since food-related diseases can be serious, or even fatal, it is important to know and practice safe food-handling behaviors to help reduce the risk of getting sick from contaminated food. Food safety assures that food will not be contaminated or harm consumers if prepared accordingly. Findings show that knowledge, attitude, and practice (KAP) are significantly related to food safety. To increase food safety effectiveness, more intervention by nursing, education, and medical institute needs to be conducted. Future research should focus on food safety awareness among consumers in Malaysia. Other than that, the study also advises further research on food safety practices among small and medium enterprises in Malaysia.