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The Intention to Adopt Blockchain's Technology in the Auditing Profession
Globally, blockchain technology has become popular, particularly among players in the financial industry. To maintain their leadership position in promoting the Fourth Industrial Revolution, it is clear that the majority of industrialized nations, including the European Union and G20 member states, have started to approve the application of blockchain technology. Being that case, academics acknowledged that despite several early initiatives, Malaysia had been somewhat lost when it came to the legislation and implementation of blockchain technology in the nation. Therefore, the purpose of this study was to examine how blockchain technology may affect financial reporting and auditing, as well as the potential benefits and drawbacks for the accounting industry. This study used a quantitative approach, distributing more than 300 questionnaires via the online questionnaire to 38 audit firms in Kuching, Sarawak. According to the study, the only factors that influence a person's intention to adopt blockchain technology are perception of external control (PEC), computer self-efficacy (CSE), job relevance (JR), output quality (OQ), and result demonstrability (RD). Social influence acts as a moderator for all of these factors. It therefore indicates how important it is for the industry to start using blockchain technology.
Keywords: Blockchain Impact, TAM, UTAUT, Accounting, Auditin
Utilization of Agro Wastes into Animal Feed through Solid-State Fermentation
The regions of Southeast Asia generate significant quantities of underused agro-industrial residues that include sago hampas and rice bran and palm kernel cake (PKC) and cassava peels while these materials hold substantial nutritional value. This review is prepared in accordance with PRISMA guidelines examines current research (2015–2025) about transforming agricultural leftovers into improved animal feed through solid-state fermentation (SSF). Thirty-three relevant studies examined microorganisms such as Aspergillus, Trichoderma and Bacillus and lactic acid bacteria together with fermentation conditions that improved animal nutritional quality alongside performance outcomes. During SSF the protein content increased by up to 30–35% in PKC while fiber fractions decreased specifically cellulose and hemicellulose and antinutrient effects were observed with cyanogenic glycosides and phytates reduction. The study identified fermented PKC together with rice bran as protein concentration feeds which benefit both monogastric and ruminant animals and fermented cassava peels alongside sago hampas function as digestible energy sources through supplementary nitrogen use. The fermentation process through SSF led to various co-benefits which improved digestive capacities and gut health together with elevated feed
conversion for poultry, swine, fish and ruminant livestock. The utilization of SSF faces ongoing operational hurdles because fermentation needs scale-up alongside microbial safety controls and feed maintenance stability. The sustainability solution of SSF meets circular agriculture's criteria through waste transformation for animal feed production while decreasing imported ingredient use and protecting the environment. The research evidence indicates that implementing SSF technology throughout Southeast Asia requires government backing together with staff training sessions and the establishment of scalable technological solutions to support broader adoption
Faktor-Faktor Yang Mempengaruhi Penerimaan Guru Menggunakan Google Classroom Dalam Pembelajaran Teradun Matematik
Ministry of Education aspires to utilise the use of Information and Communications Technology (ICT) to improve the quality of learning in Malaysia and produce digital
competence teachers throughout Malaysia Educational Blueprint 2013-2025 and Digital Education Blueprint. Among the initiative taken by the Ministry of Education to achieve the aspiration was by introducing Google Classroom platform for learning practice across the schools in Malaysia. However, past studies find that the level of acceptance and the use of Google Classroom among teachers in Malaysia is still low and uncomprehensive. Thus, this research aims to identify and determine the factors that influence teachers' acceptance of using Google Classroom in Blended Learning for Mathematics subject based on the UTAUT model. This study uses survey method and online questionnaires through Google Forms application for the data collection process. The respondents of this study consist of 288 teachers who teach Mathematics across primary school in Sarawak. The sampling
techniques used are cluster sampling and proportionate random sampling. The data of this study was analyzed using IBM SPSS Statistics Version 27 and SmartPLS 4.0 software.
Findings show that the level of teachers' perception of the factors that influence teachers' acceptance of using Google Classroom in Blended Learning for Mathematics subject across
the primary schools in Sarawak is only at a moderate level. The findings of the study also show that Social Influence (SI), Facility Conditions (FC) and Attitude (ATT) have a positive and significant relationship with Teacher Acceptance (TA) to use Google Classroom in Blended Learning for Mathematics subject across the primary schools in Sarawak. On the other hand, Performance Expectancy (PE), Effort Expectancy (EE) and Learning Value (LV) do not have a positive and significant relationship to Teacher Acceptance (TA) to use Google Classroom in Blended Learning for Mathematics subject across the primary school in Sarawak. In addition, there is no significant difference in Teacher Acceptance (TA) to use Google Classroom in Blended Learning for Mathematics subject across the primary school in Sarawak based on gender, age group, years of experience in teaching Mathematics, school location and highest academic qualifications. The six predictor factors or independent
variables (PE, EE, SI, FC, LV and ATT) contribute 73.5.8% of the variance to the TA variable. Theoretically, this study contributes by extending the existing knowledge and
theory (UTAUT model) to three main dimensions, namely technological extension, population extension as well as the addition of new variables. In the aspect of empirical, this
study presents a specific model which explains the factors that influence teachers' acceptance of using Google Classroom, especially among primary school mathematics
teachers in Sarawak. On the practical perspective, the findings of the study are believed to provide useful input to various parties to plan, manage and evaluate the success of the implementation of Google Classroom initiatives, especially in primary schools in Sarawak
Peranan Metakognisi dalam Proses Penyelesaian Masalah Sistem Penyalaan Kenderaan Automotif di Kalangan Pelajar Kolej Vokasional
Sistem Penyalaan Kenderaan adalah komponen penting bagi pelajar yang mengambil kursus Teknologi Automotif. Walaupun kajian terdahulu lebih memfokuskan kepada subjek berasaskan teori, kajian yang melibatkan subjek teknikal seperti ini adalah terhad. Objektif pertama kajian ini adalah untuk mengkaji proses metakognisi pelajar dalam menyelesaikan masalah berkaitan sistem penyalaan kenderaan. Objektif kedua adalah untuk memahami jenis- jenis metakognisi di kalangan pelajar. Objektif terakhir adalah untuk membentuk model metakognisi pelajar berhubung dengan sistem penyalaan kenderaan. Kajian ini menggunakan pendekatan penyelidikan kualitatif dengan reka bentuk kajian kes dan analisis tematik sebagai teknik pengkodan. Kaedah pengumpulan data melibatkan temu bual dan pemerhatian. Penemuan kajian menunjukkan satu tema utama, tiga subtema, dua belas kategori, empat belas subkategori, sebelas elemen, dan dua sub-elemen. Keputusan kajian menunjukkan bahawa penyelesaian masalah sistem penyalaan kenderaan memberi kesan positif kepada pencapaian akademik dan memberi impak kepada komuniti luar bandar. Walau bagaimanapun, hasil kajian ini tidak boleh digeneralisasikan disebabkan oleh penggunaan kaedah pensampelan bukan kebarangkalian. Penyelidikan lanjut disarankan untuk menggunakan pendekatan pensampelan kebarangkalian bagi menghasilkan generalisasi. Sumbangan kajian ini kepada bidang Teknologi Automotif berkaitan dengan teori rangkaian sosial, yang menunjukkan bahawa hubungan rapat dan nod individu dalam rangkaian memberi kesan positif terhadap pencapaian akademik, manakala hubungan lemah mempunyai kaitan negatif dengan pencapaian akademik. Implikasi kepada dasar pendidikan adalah bahawa hubungan dalam rangkaian sosial, termasuk antara ibu bapa, sekolah, dan rakan sebaya, boleh dimanfaatkan sepenuhnya untuk membantu pelajar meningkatkan
pencapaian akademik mereka
Impact of Leadership Styles on Job Stress and Job Performance with the Moderation of Gender
Success in every organization is largely dependent on how well its leadership performs. Effective leadership is crucial in today's society because of the rising attrition rates and/or job switching rates brought on by the more intensely competitive environment. Effective competent leadership ensures maximum productivity and effectiveness in attaining an organization's goals. This study's goal is to compile and evaluate administrative leadership practices and job performance in the healthcare industry.It includes several research conducted by numerous academics on administrative leadership philosophies, work stress, and their performance in hospitals. According to the results, transactional leadership is second most frequently used by hospital administrators in Pakistan, followed by transformational leadership, with laissez-faire leadership being the least common. Leadership styles (transformational, transactional, and laissez-faire) and job enactment are significantly correlated. The association among styles of leadership and their effects on workers' tension was investigated by the Multifactor Leadership Questionnaire and the perceived stress scale instrument. The effects of different leadership philosophies on workplace stress were initially examined using the Pearson Correlation method. The outcomes demonstrated the direct impact of leadership. To improve employee work performance, the participative, transformational, and transactional leadership styles have been seen as beneficial and essential. The authoritative and laissez-faire leadership styles, in contrast, have been seen as obstacles to the productivity of employees. The study findings may serve as a guide to human resource department of medical setups fill the leadership positions with leadership styles supported by the empirical findings of current work. This study provides information and makes contributions on the role of workplace stress in mediating the link between transformational leadership and job performance in Pakistan's health care industry.
Keywords: Transformational Leadership, Transactional Leadership, Laissez Faire Leadership, Job Performance, Job Stres
Post-COVID-19 pandemic : Examining the moderating role of event image on visitors’ intention to revisit major events
Grasping the perspectives of consumers is a fundamental focus for those managing events and festivals. This study investigated the impacts of aspects of awareness and event
experience, namely perceived value, service quality and event image on satisfaction, along with revisit intentions to major events. The study used a quantitative analysis
based on 1265 valid responses collected from a survey conducted during several major events that were held in Sarawak, Malaysia. Via partial least squares-structural equation modelling (PLS-SEM), the findings revealed service quality as a crucial motivator towards the attendees’ satisfaction levels, and this led to their revisit intentions. The event image was found to enhance the association, while the impacts of awareness and
perceived value on satisfaction were not significant. The study provides event organizers with valuable insights regarding attendees’ perceived aspects of an event, enabling the effective planning and implementation of future major events post-COVID-19
Analyzing the Effectiveness of the READi System in Helping Non-Native English-Speaking Preschoolers in Sarawak Learn the Alphabet : A Pilot Study
In Sarawak, Malaysia, many children come from multicultural backgrounds and are predominantly non-native English speakers, making preschool education essential for developing early literacy skills in English. However, high teacher-child ratios can impede effective learning.
The READi system, a module-based multisensory web-based early literacy intervention, was introduced as a supplementary classroom tool to address this challenge. This pilot study specifically evaluated the effectiveness of the “Alphabet Adventure” module within the READi system on enhancing alphabet knowledge, with a focus on letter recognition and letter name knowledge. The research design employed a pretest-posttest control group approach grounded in the positivist paradigm. Participants were selected through teacher referrals and paired based on their pretest performance to ensure comparable baselines before being randomly assigned to either the experimental or control group. Data analyses were conducted using the Wilcoxon Signed Rank and Mann-Whitney U tests. The results indicated that the READi system significantly improved uppercase letter recognition among children. These findings offer valuable insights into future adaptations of the READi system, aimed at better addressing children’s educational
challenges and improving teaching practices
Monetary Policy via Bank Lending Channel : Evidence from Lending Decomposition
This paper examines the regional dimension of monetary policy transmission through the component of the bank lending channel in Indonesia. Understanding the effectiveness of this transmission channel at a regional level is crucial, given the diverse economic characteristics across Indonesian provinces. We employ panel regression to analyze the panel data consisting of provincial quarterly data from 2010–2023 for 33 provinces in Indonesia. The robustness of the results is further assessed through GMM estimation techniques. We find evidence of the bank lending channel through the use of the policy rate. Our findings are meaningful in the SME and consumer lending channel and are also more profound in Java than in the non-Java region. Further, using GMM estimation, we show that our results are robust. Our study highlights the significant role of regional differences in Indonesia when examining monetary policy effectiveness. Policymakers should therefore consider regional disparities and lending categories to enhance the efficacy of monetary policy interventions
The distribution and conservation of otters in Sarawak
Otters are among the least-studied species in Malaysia, with limited knowledge concerning their ecology. Existing research has primarily focused on their distribution, and
to date, no systematic studies have been conducted in Sarawak. Therefore, to improve the understanding of otter distribution and ecology in Sarawak, this study analysed 22 years of camera trap data collected from 1,080 camera stations across 32 sampling sites, including 27 protected areas. A total of 37 (0.04%) independent otter photos were captured, representing three species: small-clawed otter (n = 21), smooth-coated otter (n = 5), and hairy-nosed otter (n = 3). These otters were documented in mixed dipterocarp forests, beach forests, logged forest, and peat swamp forests. The small-clawed otter was observed to be
diurnal, with peak activity in the early morning. This study contributes baseline insights on otter distribution and, to some extent, their ecology in Sarawak. However, the results should be interpreted with caution, given that the data were not specifically collected to target otters. The scarcity of records highlights the need for further research and conservation efforts for otters in Malaysia
Online Pornography Consumption: Examining its Role in Sexual Motivation, Arousal, Gratification, and Problematic Use
This study examines the relationships between online pornography consumption, sexual motivation, arousal, and gratification, and their potential link to problematic pornography use, which is characterised by difficulties in controlling consumption despite negative consequences. A total of 202 individuals who engage in online pornography use participated in this research, which was conducted via an anonymous online questionnaire distributed across various digital platforms, including email groups and social media (e.g., Twitter, Facebook, WhatsApp). Convenience sampling was used to recruit participants. The findings reveal a strong positive correlation between online pornography consumption and an increased tendency towards problematic pornography use. Sexual arousal during pornography consumption was identified as the most significant predictor of problematic use. Furthermore, the reinforcing nature of pornography consumption, driven by motivation, arousal, and gratification, plays a crucial role in sustaining these behaviours. These findings are consistent with existing theoretical models of behavioural addiction, indicating that reinforcement mechanisms such as cue-reactivity and craving significantly contribute to the persistence of problematic pornography use. This study offers valuable insights into the psychosocial dynamics of online pornography consumption and highlights the importance of addressing its reinforcing effects to better understand and mitigate the potential risks associated with excessive or maladaptive use