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Human error reduction program in SilTerra Malaysia Sdn Bhd: applying Canonical action research (CAR)
Get PDFSilTerra Malaysia Sdn Bhd (SMSB) is a Malaysian’s premier wafer fabrication, a high technology company owns by Khazanah Nasional Berhad. Although there are engineering platforms and automation systems in place, human errors still occur among the wafer fabrication personnel, causing a huge loss every year. This research aimed to determine the factors that contribute to human errors. The factors then serve as the input for establishing SilTerra Small Group Activity (SSGA) to reduce human error excursion events in the Manufacturing Department. Canonical action research
(CAR) was used as the basis in the research methodology. This research employed both the quantitative and the qualitative approaches, whereby 119 technicians participated in a survey that represented 25% of the total manufacturing population in SMSB. The survey was conducted to identify the factors that contribute to human errors in the Manufacturing Department. In addition, secondary data and feedback from the focus group that consisted of top management personnel were gathered to support the understanding of human error contributors. The research findings
indicated that there are two main Human Error Classifications in SMSB, and they are Decision Error as well as Perceptual Error. The SSGA program, which has been continuously conducted, has shown a significant reduction in human error excursion events. The theoretical contribution in the Human Factors Analysis and Classification System (HFACS) applied in this research has significantly contributed to a meaningful result. This research focused mainly on human errors contributed by errors and
violations. Other factors such as environmental factors, condition of operators and personal factors can be investigated in future studies. Besides, it will be interesting to extend the research to other types of manufacturing industries
Relationship between customer's needs of justice, security, self-esteem, and customer delight: mediating effect of customer experience, conceptualization of customer experience in Telekom Malaysia
Get PDFTelecommunication is one of the leading industries in Malaysia. Telekom Malaysia Bhd. is the leader and service provider in this industry besides Maxis and Celcom. This study focused on the Unify services which provide land- line services for households. Delighting customers has been the upmost priority of Telekom
Malaysia Bhd., while the customers have several type of needs, namely (i ) needs of justice , (ii) needs of security and (iii ) needs of self-esteem, according to Schneider and Bowen (1999) that need to be fulfilled in order for the customers to be delighted. Accordingly this study aimed to analyse the relationships between these needs and customer delight and the mediating variable of customer experience on this relationship. The objectives of the study were to (i) determine the relationship of the needs of justice on customer experience towards customer delight, (ii ) determine the
relationship of the needs of security on customer experience towards customer delight, (iii) determine the relationship of the needs of self-esteem on customer experience towards customer delight (iv) investigate the relationship of customer experience and
customer delight, (v) examine the mediating role of customer experience on the relationship between the needs of justice, the needs of security and the needs of self-esteem and customer delight. The multiple regression analysis recorded that customer
delight was significantly influenced by the needs of security as a full mediation. Meanwhile the needs of justice and the needs of self-esteem have partial mediation with customer experience as the mediator. More research is needed to study the needs of customer and customer delight
Audit committee characteristics and audit report lag post Malaysian code on corporate governance 2017
Get PDFTimeliness of financial reporting is important to shareholders and investors for investment decision-making. In Malaysia, timeliness of financial reporting is lagging compared to other countries such as Australia, New Zealand, Indonesia, China, and USA. This research examines three audit committee (AC) characteristics to enhance
the timeliness of financial reporting. Timeliness of financial reporting is proxied by audit report lag (ARL). This study investigates the relationship between AC characteristics and audit report lag (ARL) among Malaysian public listed companies after the implementation of the Malaysian Code on Corporate Governance 2017
(MCCG 2017). The AC characteristics examined are AC’s policy on the cooling-off period of at least two years for former auditors before being appointed as AC members (ACPOL), AC comprising solely of independent directors (ACIND), and proportion of AC members with accounting expertise (ACEXP). The sample of this study consists of 411 companies (excluding financial companies) listed on Bursa Malaysia with a year-end closing of 31 December 2017. The regression analysis method is employed to examine if ACPOL, ACIND, and ACEXP have any relationship with ARL. The results of this study showed that AC’s policy on the cooling-off period has a negative relationship with ARL, whereas AC comprising solely of independent directors has a positive relationship with ARL. Meanwhile, AC members with accounting expertise were positively related to ARL. Thus, Bursa Malaysia can enhance the timeliness of financial reporting by introducing ACPOL in the Bursa Malaysia Listing requirements. Besides, this study showed that ACIND and ACEXP did not improve ARL
Mediating effect of an eco-control system on the relationship between a proactive environmental strategy and environmental performance in Jordan
Get PDFEnvironmental performance is a set of measures that describe an organization's success in reducing and minimising its environmental impact. It is among the factors that reflect the organization's corporate social effectiveness in terms of environmental
processes, programs, and policies. The objectives of the current study are to investigate the relationship between proactive environmental strategy and environmental performance, examine the relationship between a proactive environmental strategy and
the use of an eco-control system, examine the relationship between the use of an eco-control system and environmental performance, and examine the mediating effect of the use of the eco-control system on the relationship between proactive environmental
strategy and environmental performance in Jordan. The use of an eco-control system was proxied by the levers of control framework, which include the belief control system, boundary control system, diagnostic control system, and interactive control system. The data were collected from 94 service and industrial listed organizations in
Jordan. The Partial Least Squares Structural Equation Modelling program was used to analyse two hundred thirty-one questionnaires. The findings showed a significant and positive relationship between proactive environmental strategy and environmental performance in Jordan. Furthermore, the finding revealed a significant and positive relationship between proactive environmental strategy and the use of an eco-control system. It has also shown a significant and positive relationship between the use of an eco-control system and environmental performance. Lastly, the use of an eco-control system significantly mediates the relationship between proactive environmental strategy and environmental performance in Jordan. The study can help Jordanian organizations and government officials improve their knowledge about environmental issues and how they can save and protect the environment by implementing environmental strategies, especially proactive environmental strategies that go beyond
the regulations and compliance to reduce the impact of the organizations on the environmental performance. Using an eco-control system helps an organization to use its resources efficiently and effectively to improve environmental performance. Future
studies could test the relationship's applicability to other developing countries and give attention to other control systems to examine the mediating effect on the relationship between proactive environmental strategy and environmental performance
Risk perception, management commitment, and safety rules and procedures toward safety performance in foreign oil companies that operate in the southern region of Iraq
Get PDFHealth and safety have become the industry's top priority, with significant incidents that have affected the gas and oil industries. This research is pursued to determine the relationship between risk perception, management commitment, safety rules and procedures and safety performance. The researcher uses a quantitative as methodology to achieve the research objectives. The sampling was 178 workers in the foreign oil companies that operate in the southern region in Iraq, analysed using SPSS as a tool for analyse. The result was supporting the hypotheses researcher propose, risk perception was founded have positive impact on safety performance. As well the management commitment have positive effect on Safety performance, also the safety rules and procedures have positive influence on safety performance
The relationship between intellectual capital on balanced scorecard performance in life insurance agencies in Malaysia: Mediated by innovation leadership culture
Get PDFThe insurance sector assumes a key player in the development of the economy. It contributes to long-term investments, provide employment opportunities, and act as rescuers to households and companies from loss of income and business losses, respectively. However, due to economic issues, changes in regulations, technological advances, and still maintaining the traditional ways of measuring financial performance, some insurance companies are dealing with a few problems. Thus, this study is undertaken to determine the influence of certain variables on life insurance performance in Malaysia. Specifically, the objectives of the study are to (1) determine the relationship between human capital, structural capital, relational capital and balanced scorecard performance, (2) investigate the relationship between innovation leadership culture and balanced scorecard performance, (3) examine the relationship of innovation leadership culture as a mediator between the relationship of human capital, structural capital, relational capital and balanced scorecard performance, and (4) discover the relationship between human capital, structural capital and relational capital with innovation leadership culture. A survey is employed and an online questionnaire is used to obtain information from the agency sales managers of life insurance agencies in Malaysia. Four conclusive findings are established from the study. First, human capital influences the internal and financial perspectives while structural capital influences only the internal perspective. Second, both structural capital and relational capital influence the innovation leadership culture. Third, the innovation leadership culture influences the balanced scorecard performance; and finally, the innovation leadership culture mediates the effect of structural capital and relational capital on the balanced scorecard performance. The findings of this study suggest that innovation leadership culture is a crucial factor for improving the balanced scorecard performance of life insurance agency in Malaysia. The study concludes with a discussion of theoretical and practical implications, limitations of the study, and suggestions for future research
The factors of cloud accounting adoption among accounting practitioners in Malaysia
Get PDFThe fast development of technological advancement has urged accounting practitioners to follow that pace. Cloud accounting system is the newest paradigm in the accounting industry in order to ensure the accounting practitioners are always up to date with a current and challenging situation.This study purposes to analyse the factors of cloud accounting (CA) adoption among accounting practitioners in Malaysia. The technologyorganisation-environment (TOE) framework is adopted in this study. The objective of this study is to examine the relationship between perceived benefits outweigh costs and security and privacy concerns (technological context); top management support and technology readiness (organisational context); and external pressure (environmental context). This study used a quantitative approach and the targeted respondents are the accounting practitioners in Malaysia. There are 380 electronic questionnaires distributed and all the questionnaires are returned for further investigation. Collected data were analysed by using PLS-SEM and the results show that all factors have a significant relationship towards cloud accounting adoption among accounting practitioners in Malaysia. Lastly, implications of the outcomes, potential limitations, and recommendations for future research are also discussed in this study
ACL: How competent Royal Malaysian Customs Department (RMCD) auditors are in utilizing it?
Get PDFThe world is currently entering into the Industrial Revolution 4.0 (IR 4.0). IR 4.0 is characterized by the existence of a wide range and more sophisticated new technologies which has taken over most of the current ways of business operations. The technology advances have become the ticket for most of the businesses to embark into a borderless business, including internal auditors. It is important as keeping the pace with technology advancement will help auditors to perform their job effectively and efficiently. In Royal Malaysian Customs Department (RMCD), the conventional auditing methods has taken place for decades. Therefore, auditors are comfortable with
the conventional methods instead of auditing with the help of an audit tool, such as the Audit Command Language (ACL). Hence, this study is intended to examine the factors that influence the competency level of RMCD auditors in utilizing ACL. Hence, this study investigates the relationship between effort expectancy, facilitating conditions, willingness (behavioural intention), and knowledge acquisition (training) towards the competency level of RMCD auditors of Northern Region in utilizing ACL. The quantitative method is employed and auditors in Northern Region are the targeted respondents. A total of 107 questionnaires were distributed and 88 responses were
returned and used for further analyses. Data collected were analysed using the Statistical Package for the Social Sciences (SPSS) Version 26. Results from the analyses conducted showed that effort expectancy, facilitating conditions, willingness (behavioural intention), and knowledge acquisition (training) have significant relationships with auditors’ competency level. Therefore, the findings of this study
provides beneficial inputs for RMCD to consider more comprehensive usage of ACL among its auditors. The implications of the findings, limitations, and directions for future research were discussed
The determinants and the moderating effects of compensation on fast food restaurant employees job performance
Get PDFEvery organisation including the food and beverage businesses needs an outstanding employee to attain the organisational success. One essential factor that determines organisational success is the employee’s job performance. Employee’s job performance has become a critical issue across the globe, due to its significance in maintaining an organisation’s success. Nevertheless, within the context of fast food restaurants, there has been limited studies investigating the influence between employee job attitude, motivation, job involvement on job performance. In addition, studies pertaining to employee’s compensation as a moderator are also limited. In addition, studies that investigated the difference between local and foreign employees’ job performance are scarce. Therefore, this study aims to examine the influence between employee’s job attitude, motivation and job involvement, on job performance; to investigate the moderating effect of employee compensation on job performance; and to compare employee job attitudes, motivation and job involvement, on job performance between local and foreign employees. By adapting quantitative and survey method, the questionnaires were distributed to non-managerial employees at four selected fast-food brand restaurants at the Federal Territory of Kuala Lumpur and Selangor, Malaysia. A total of 688 useable questionnaires were analysed. The multiple regression analysis revealed that employee’s job attitude, motivation, and job involvement significantly and positively influenced employee’s job performance. Therefore, to improve employee job performance, managers and organisations must enhance employee’s job attitude, motivation, and job involvement. While, the hierarchical multiple regressions analysis revealed that employee’s compensation moderated the relationships of employee’s job performance with employee’s job attitude, motivation and job involvement. Hence, enhancing employee’s compensation will positively affect employee’s job attitude, motivation and job involvement, and consequently improve employee’s job performance. In addition, the independent samples t-test showed differences in terms of job attitude, motivation, job involvement on job performance between local and foreign employees. Moreover, foreign employees’ job attitude, motivation, job involvement and job performance outperformed those of local employees. Hence, managers and organisations should strategize to increase their effort in order to improve local employees’ job performance. This empirical study contributes to the literature on fast-food businesses to enhance employees’ job performance in the context of Malaysia
Relationship between good governance determinants for healthcare administration and health outcomes in Multan district public hospitals, Pakistan
No full textExisting literatures reveal that there was a gap in the empirical knowledge on the determinants of good governance in healthcare administration among public hospitals. Good governance is a key factor in the development of the healthcare sector. Therefore, the main objective of this study is to examine the relationship between determinants of good governance in healthcare administration and health outcomes among public hospitals in Pakistan. This study provides a detailed investigation into the relationship between determinants of good governance and health outcomes by proposing a significant relationship between determinants of good governance (accountability, equity, responsiveness, and transparency) and health outcomes. The research framework of this study was developed based on the theory of good governance in the context of healthcare. Survey questionnaires were distributed among the employees (doctors, nurses, administrative staffs) and patients of public hospitals in Multan district, Pakistan by using the proportionate sampling method. The collected data were analyzed using SPSS and SMART PLS 3.0 applications and this study used structural equation modeling (SEM) to test the relationship among the variables. After the preliminary tests and assumptions testing, 485 surveys (238 from employees and 247 from patients) were found to be valid for further analysis. The hypothesis testing indicates that equity, responsiveness, and transparency appear to have a significant relationship with health outcomes, while accountability has an insignificant influence on health outcomes from both the employees and patients’ perspectives. This study contributes towards the good governance practice in the healthcare sector where it identify the key determinants of good governance, and at the same time integrates the governance theory in the context of healthcare. It also offers contextual, methodological, practical as well as theoretical contributions and implications for the healthcare administrators, governing bodies, policy-makers, and stakeholders of public as well as private hospitals, who are interested in improving the good governance practice in healthcare sector. Finally, the limitation of the study and directions for future research are also discussed