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Factor Affecting Intention to Comply with Special Voluntary Disclosure Program 2.0 among Individual Businesses in Klang Valley
Get PDFThis research aimed to explore the determinants of intention to access the level of attitude, subjective norms, tax knowledge, awareness, and SVDP 2.0 participation intention among individual businesses in Klang Valley and to examine the correlations between the hypotheses. The objective of this study is to investigate the factors that influence the involvement of individual business taxpayers in SVDP 2.0 in the Klang Valley region. The study utilizes the notion of planned behaviour, which was developed to fill in the gaps in how behaviour is demonstrated. A theoretical framework was constructed based on the theory of planned behaviour (TPB) and the economic deterrence model to examine factors influencing intention to comply with SVDP 2.0. This was to assess the levels of attitude, subjective norms, perceived
behavioral control (including tax knowledge and awareness), and their relationships on tax compliance intention in SVDP 2.0 among individual business taxpayers. Online questionnaires were utilized for data collection. Reliability analysis, factor analysis, descriptive analysis, and multiple regression analysis were performed on data gathered from 120 respondents selected through random sampling. Results from multiple regression analysis indicated that attitude, tax knowledge, and awareness significantly influenced intention towards factors affecting SVDP 2.0 among individual business
taxpayers. Moreover, the tested independent variables explained 69.3% of the variance in tax compliance intention within SVDP 2.0. Consequently, the model employed in this study was deemed appropriate and proficient in predicting the dependent variable
of intention to comply with SVDP 2.0. The practical contributions outlined in the study are rooted in empirical evidence and theoretical insights gathered information from the literature on tax compliance behaviour and TPB. By leveraging this knowledge base, tax authorities can develop targeted strategies and initiatives to bolster compliance with SVDP 2.0 among individual businesses in the Klang Valley, ultimately enhancing program effectiveness and revenue integrity
Effectiveness of using digital flashcards application on international university students’ vocabulary mastery and perceived satisfaction
Get PDFVocabulary is often neglected despite being one of the most crucial aspects of language acquisition. Due to lacking of emphasis on the vocabulary learning, English as Foreign Language (EFL) students face issues in effectively learning the English language, which results in low-level language proficiency. Hence, this study aimed to develop and investigate the effect of a Digital Flashcard Application (DFA) on foreign university students in improving their English vocabulary mastery and perceived satisfaction. The DFA was designed by integrating multimedia learning and persuasive technology principles. The
prototype was design and developed based on Alessi and Trollip instructional design model. The study was conducted at a public university in Malaysia, with students who learn English as a foreign language. The sample size was 35 participants (N=35). A set of pre-test and a post-test were administered to appraise their performance before and after using the DFA. The scores for both tests were analyzed using descriptive statistics, independent sample t-test, and
paired sample t-test. The analysis finding revealed that students who used the DFA achieved a significantly higher score in the post-test compared to the pre-test. This study has proved that the use of the DFA has positive results on students in improving their English vocabulary and perceoved satisfied
Legal analysis of river pollution control and prevention in Kurdistan Iraq
Get PDFRivers are the main source of potable water, as a human right, and have socioeconomic value for the whole society. Among the main factors of river pollution are industrialization, population growth, and the effects of climate change. For instance, the Tanjero River in Kurdistan, Iraq, is seriously polluted due to a lack of legal framework and poor water management. Thus, the key objective of this study is to critically analyze the legal framework and water management in Kurdistan to curb the problem of river pollution. The study adopts doctrinal, socio-legal, and qualitative approaches to analyze the primary and secondary data. In the case of the Tanjero River, the main legal frameworks analyzed include Law No. 8 (2008) for Environmental Protection and Improvement, Law No. 3 (2010) for Environmental Protection and Improvement Board, and Law No. 4 (2022) for Water Management and Protection in the Kurdistan region of Iraq. This study found that, although the international legal instruments provided a general guideline on water protection and sustainable water management, enforcement is still lacking because of the absence of a binding international law concerning river protection. Moreover, in Kurdistan, the existing legal provisions on river protection are inadequate due to an incomprehensive legal framework, poor enforcement of protective legal mechanisms, institutional fragmentation, and poor coordination among governmental institutions. Thus, some of the provisions in Law No. 8 (2008) for Environmental Protection and Improvement, Law No. 3 (2010) for Environmental Protection and Improvement Board, and Law No. 4 (2022) for Water Management and Protection in the Kurdistan region of Iraq need to be amended to address the problem. An active integration system and good coordination between ministries in Kurdistan are crucial to sustainably establishing better water management. It is suggested that the power of the Environmental Board and Water Council (WCR) in Kurdistan be given to an independent body that will be able to tackle this problem more effectively. Also, better coordination between Hawler and Baghdad is necessary to face the current water challenges in the climate change era
Social climate factors towards depression among Assistant Medical Officers in psychiatric institution
No full textThe role of Assistant Medical Officers (AMOs) within psychiatric institutions is vital, yet often challenging, as they navigate the complexities of patient care in environments influenced by various social factors. Depression generally exists in every human being, and how well a person manages and exerts control over it varies from person to person. The aim of this research is to investigate the impact of social climate factors towards depression among assistant medical officers in psychiatric instituition. The research design involved in this study is of quantitative type. The design of this study is based on quantitative research because the total number of respondents for this study involves a total of 206 assistants’ medical officer of the Hospital Bahagia, Ulu Kinta, Perak. The sampling size were chosen based on the Krejcie & Morgan, (1970) table of sampling and a total of 136 respondent were chosen. This study uses a set of questionnaires the research instruments. The depression was recorded a high level among the assistant medical officers. The finding also revealed that there is a significant relationship for between all four variables of work life balance, peer support, positive communication as well as flexibility and autonomy towards the depression among assistant medical officer. Overall, all four hypotheses are accepted. The study underscores the importance of addressing work-life balance, peer support, positive communication, flexibility, and autonomy to promote mental well-being among healthcare professionals. The implications of the research are clear: healthcare institutions, professionals, administrators, policymakers, and researchers must prioritize mental health initiatives and collaborate to create supportive work environments that prioritize the mental health and well-being of healthcare professionals. Recommendations for future research include adopting mixed-methods approaches, longitudinal study designs, comparative studies across healthcare professions and settings, exploration of interventions, and collaboration with stakeholders to ensure research findings are relevant and actionable in improving mental health outcomes among healthcare professionals
Menganalisis kearifan tempatan dalam membentuk etika kepimpinan: Kajian terpilih Raja Ali Haji
Get PDFLeadership ethics is an important and frequently discussed topic, especially in the context of government management. In Indonesia, the quality of leadership in government agencies is still unsatisfactory, contributing to the poor level of service in the public service sector. Raja Ali Haji is one of the well-known local scholar who has been focusing on efforts to improve leadership ethics. The leadership ethics based on Raja Ali Haji’s selected works include: (1) Faith; (2) Ethical; (3) Knowing religion; (4) Believing; (5) Hereafter-oriented; (6) Being fair; (7) Being sincere; (8) Being knowledgeable; (9) Polite manners; (10) Being careful; (11) Serving; (12) Prioritizing deliberation; (13) Holding the trust; (14) Being charitable; (15) Being honest; (16) Being patient; (17) Being responsible; (18) Speaking and behaving softly; (19) Being humble; and (20) Loving kindness. This ethics index is consistent with the spiritual leadership theory proposed by Fry (2003) which consists of vision, altruistic love, and faith or hope. The analysis revealed a new concept which the reviewer refers to as the spiritual leadership ethics of Raja Ali Haji. This new ethic concept is more comprehensive than the one proposed by Fry because it is based on "Adat Bersendi Syara', Syara' bersendi Kitabullah". Through this philosophy, one attains a sense of calling and membership by recognising that the paramount aim is to prioritise all the teachings and commands of Allah SWT as the primary ethical guidance, and to follow the leadership traits of Prophet Muhammad SAW, namely “Siddiq, Amanah, Fathonah and Tabligh”. As a result, a leaders’ essential well-being, particularly the spiritual well-being will be enhanced, enabling them to lead and engage with their subordinate through ethical leadership
The impact of green human resource management of employee perfomance in private university
Get PDFGreen Human Resource Management (GHRM) is an important strategy for organizations to address environmental sustainability while preserving or improving organizational and employee performance. The issue of this study shows is lack of awareness, reluctance to change and insufficient support. This study’s main goal is to investigate whether Green Human Resources Management impacts on employee performance. The study was conducted among lecturers who worked in private university in Kuala Lumpur. This study used a quantitative approach and was set by adopted questionnaire. An online survey was used adopted to collect data from 144 respondents. Respondents were selected by using convenience sampling. The data were analyzed through the IBM SPSS 29.0 versions. The independent variables are green training and development, green rewards and compensation and green performance management and appraisal. While employee performance is the dependent variable. The findings found that green training and development, green rewards and compensation and green performance management and appraisal are significant to employee performance. This study provides useful insights for human resource professionals and organizational leaders in improving environmental and employee outcome
Consumer buying behaviour of security, trust, privacy and delivery on online shopping in Malaysia
Get PDFThis study explores the critical factors influencing consumer buying behavior in the context of online shopping among adults in their 20s in Malaysia, focusing specifically on the roles of security, trust, privacy, and delivery. With the rapid expansion of e-commerce, especially highlighted during the COVID-19 pandemic, understanding the nuances of consumer behavior has become paramount for online retailers. Utilizing a quantitative research design, the study distributed 250 questionnaires, with 100 responses deemed valid for analysis. The findings indicate significant relationships between consumer buying behavior and the factors of security, trust, and delivery, highlighting their crucial role in shaping online shopping experiences. However, privacy did not show a significant direct relationship with consumer buying behavior. These insights provide valuable implications for online retailers aiming to enhance consumer satisfaction and loyalty by prioritizing these critical factors. The study contributes to the existing literature on online consumer behavior and suggests avenues for future research to further understand the dynamics of e-commerce in Malaysia
The Impact Of Social Media Influencers (Smis) On Purchasing Intentions Among Malaysian University Students
Get PDFThe study "The Impact of Social Media Influencers on Purchasing Intentions Among Malaysian University Students" provides an in-depth examination of the dynamic role social media influencers play in guiding the decision-making processes of consumers, particularly in digital marketing. This study aims to assess the extent to which the perceived credibility, expertise, attractiveness, and engagement level of influencers can sway consumer behavior, specifically the purchasing intentions of Malaysian university students. Employing a quantitative research design, data was meticulously gathered through a structured questionnaire administered to 150 Malaysian university students. This sample was strategically chosen to reflect the target demographic most affected by influencer marketing. The data collected was rigorously analyzed using the Statistical Package for the Social Sciences (SPSS) version 26. Spearman’s correlation method was utilized to establish the relationship between the perceived attributes of social media influencers and the purchasing intentions of the respondents. The findings revealed a statistically significant correlation, underscoring the profound influence that social media influencers have on the purchasing intentions of young consumers. The attributes of influencers were found to be powerful predictors of purchasing behavior, indicating
that the more favorable the perception of the influencer's attributes, the stronger the intention to purchase. This study not only advances the theoretical understanding of influencer marketing's impact on consumer behavior but also offers practical insights for marketers aiming to leverage influencer partnerships more effectively. It recognizes the evolving nature of consumer-influencer dynamics and the necessity for brands to adapt to these changes to maintain relevance in the digital marketing landscape. The study’s conclusions serve as a foundational reference for future research while acknowledging the constraints and opportunities for further exploration in this burgeoning field
Effects of board of directors’ composition, ceo power and monitoring costs on real earnings management in Nigeria
Get PDFThis study investigates the effects of board of directors’ composition (size, expertise, meeting frequency, and gender diversity), risk management committee [RMC] attributes (size, expertise, meeting, and membership overlapping), chief executive officer [CEO] power (tenure, education, expertise, ownership, and connections), audit committee [AC] attributes (size, expertise, tenure, and multiple directorships), and monitoring costs attributes (internal audit function, audit costs, and non-executive directors costs) on real earnings management (REM). The data was collected for a period of pre- (2016-2018) and post- (2019-2021) revised Nigerian Code of Corporate Governance [NCCG] implementation of listed non-financial service firms in Nigeria. The Driscoll and Kraay Standard Errors were used in testing the hypotheses. The result of the analysis indicates that the board of directors’ size, expertise, and effectiveness have significantly mitigated the magnitude of REM. Similarly, the study finds that RMC size, expertise, membership overlapping, and RMC effectiveness are significantly associated with lower REM. In addition, CEO power effectiveness (tenure, expertise, ownership, and connections) has a significant negative influence on REM. The study also indicates that AC expertise, tenure, and effectiveness have significantly reduced REM practices. Equally, internal audit function and audit costs have significantly mitigated REM. However, the study establishes that CEO education and AC size have a significant positive influence on REM. The study also finds that board meetings, RMC meetings, AC multiple directorships, non-executive directors’ costs, and monitoring cost effectiveness are insignificantly associated with REM. Hence, the study provides enormous insight to the regulators on the effective role of the revised NCCG 2018. Besides, this study provides an important intuition to shareholders, corporate managers, financial analysts, and academia about the effects of corporate governance mechanisms in mitigating REM. The study contributes to the agency, resource dependence, and upper-echelon theories by demonstrating that these theories are applicable in the context of listed firms in a developing market of Nigeria
The relationship of halal awareness, religiosity, and halal certification on purchasing decisions of halalgood among muslims in Metro Manila
Get PDFThe halal industry is increasing globally due to the increasing population of Muslims. However, in countries with minority Muslim populations, such as the Philippines, the halal industry is still in its early stages. The aim of this study is to investigate the purchase decisions of Muslim consumers in Metro Manila, Philippines, in relation to their halal awareness, religiosity and halal certification. The proposed underpinning theory is the Buyer's Decision Process Theory, which indicates that consumer purchase decisions go through five stages: need recognition, information search, evaluation of alternatives, purchase decision, and post-purchase behavior. Consumer's awareness and religiosity are needs that are continuously researched and evaluated before, during, and after the purchase. A quantitative method was employed with the use of a survey questionnaire. The collected data was analyzed using the International Business Machines (IBM) Statistical Package for Social Science (SPSS) statistical software. The sample data of 384 was determined using the Krejcie & Morgan table. The results indicate that Muslims in Metro Manila halal awareness have strong relationships with purchase decisions on halal food, and religiosity and halal certification have a moderate relationship with purchase decisions on halal food. Findings show that the higher halal awareness, religiosity, and halal certification, the higher the purchase decisions on halal food among Muslims in Metro Manila. This study can contribute to the understanding of Muslim consumers and the Muslim religious sector. It can also assist food manufacturers in creating halal food and the government in crafting policies for the development of halal commerce and the halal ecosystem in the Philippines