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The perception towards the readiness of Goods & Services Tax (GST) re-implementation in Malaysia: A preliminary study in Klang Valley
The purpose of this study to examine the perception of Malaysian towards the reimplementation of Goods and Services Tax (GST). A theoretical framework was developed based on Theory of planned behaviour (TPB). The objective of this study were to determine the relationship between attitudes, subjective norms, perceived behavioural control and knowledge towards the readiness of GST re-implementation. Questionnaires were distributed to collect the data in Klang Valley, Malaysia. A total of one hundred twenty-six (126) data collected from Klang Valley respondents via random sampling. The reliability analysis, descriptive analysis and multiple regression analysis were conducted using the collected data. The findings demonstrate that perceived behavioural control and knowledge were significantly towards the readiness of GST re-implementation. Meanwhile, the attitudes and subjective norms showed that insignificantly towards the readiness of GST re-implementation. The findings also showed that independent variables were able to explain 70.7% of the variance towards the readiness of GST re-implementation
Attitudes, peer pressure and exposure toward action movies contribute to the risky motorcyclists’ behaviour
Traffic accidents are a worldwide tragedy with an ever-rising trend. The main intention of this paper is to examine the relationship between the attitude of the rider, peer pressure and exposure towards action movies with risky motorcyclists’ behaviour. Researchers can see the trend of fatalities and injuries due to traffic accidents is increasing day by day. In 2022 itself, there were a sum of 545,588
traffic accidents reported and a total of 6,080 deaths. An average of 1,494 accidents per day or an accident per minute in Malaysia. Previous research has primarily relied on cross-sectional data and thus focused on several groups of respondents, such as young motorcyclists. This study focused on all the types of motorcyclists. A total of 166 respondents were collected from a questionnaire that
was randomly distributed. Data was analyzed using SPSS software using correlation and multiple regression methods to identify the relationship between the variables. From the findings, researchers can conclude that the attitude of the rider and peer pressure have a significant association with risky motorcyclists’ behaviour, whereas exposure toward action movies does not show significant relationships with the risky motorcyclists’ behaviour. Therefore, this study will help optimize the work of authorities by systematically identifying the causes of risky motorcyclists’ behaviour and developing relevant ideas to address this issue
Hubungan antara komitmen pengurusan, penglibatan pekerja, dan komunikasi keselamatan dengan prestasi keselamatan dalam kalangan pekerja di Euroma Rubber Industries Sdn. Bhd
Kertas penyelidikan ini bertujuan untuk mengkaji hubungan antara komitmen pengurusan, penglibatan pekerja dan komunikasi keselamatan dengan prestasi keselamatan di Euroma Rubber
Industries. Kajian seperti ini dapat membantu organisasi untuk menambahbaik aspek keselamatan dan kesihatan pekerjaan (KKP) dan mengelakkan kemalangan di tempat kerja. Borang soal selidik
yang digunapakai telah diadaptasi dari kajian-kajian terdahulu dan dijadikan skala likert. Seramai 142 responden yang merupakan populasi kajian ini telah menjawab borang soal selidik yang dijalankan secara bersemuka. Hasil analisis korelasi yang menggunakan Perisian Statistik untuk Sains Sosial (SPSS) Versi 27 menunjukkan bahawa terdapat hubungan yang signifikan antara
semua pemboleh ubah. Komitmen pengurusan menunjukkan skor yang terendah dengan nilai r = 0.174. Manakala penglibatan pekerja dan komunikasi keselamatan pula masing-masing menunjukkan nilai kekuatan hubungan yang tinggi iaitu r = 0.696 dan r = 0.787. Teori Pertukaran Sosial digunakan dalam kajian ini. Organisasi harus mengambil kira komitmen pengurusan, penglibatan pekerja dan komunikasi keselamatan untuk meningkatkan prestasi keselamatan
Analisis hubungan enam dimensi dalaman dan luaran motivasi perkhidmatan awam kakitangan awam Indonesia (Kajian Kes di Jakarta)
The performance of civil servants is one of the most important issues to be discussed, since it may affects the image of the government and its overall management efficiency. In Indonesia, the quality of service and work performance of its civil servants in recent years have not shown satisfactory results. This has led to unsatisfactory government performance in the public service sector. Efforts to improve civil servants’ performance depend on the government's ability to identify and leverage the various forms of motivation that drive civil servants’ performance. One of the internal factor that may be able to improve civil servants’ performance is public service motivation. The main objective of this study is to examine the intrinsic and extrinsic dimensions that correlate with the public service motivation among civil servants in Jakarta. This study surveyed 951 civil servants from three different agencies with the highest income in Jakarta, namely the DKI Provincial Government Jakarta, The Directorate General of Taxes, and The Directorate General of Immigration. The informants interviewed were officers who are competent and have knowledge on the human resources issues and the implementation of public services in each respective agencies. The results of data analysis using both the quantitative and qualitative approaches showed a significant difference in the level of public service motivation among civil servants in Jakarta. Furthermore this study found that the use of prerequisite questions about the fulfillment of basic needs before answering the public service motivation questions can provide a more valid result when measuring the level of public service motivation. This study also discovered a significant correlation between attraction to public policy making, commitment to public interest and civic duty, compassion, and self-sacrifice dimensions, with the level of public service motivation among civil servants in Jakarta. The study also revealed a significant relationship between the belief in a just world dimension and the level of public service motivation. Therefore, this dimension is suitable to be applied as an additional measure on the level of public service motivation among civil servants in Indonesia. The finding also reveals that there are only four dimensions of job characteristics that have a significant correlation to public service motivation
Determinants of tax compliance intention among salaried taxpayers in Klang Valley
This study aimed to analyse the determinants of tax compliance among Malaysian salaried taxpayers in Klang Valley using the extended Theory of Planned Behaviour as a theoretical framework. Tax compliance in this study focused on voluntarily tax reporting in accurate and timely tax return filing. The objectives of the study were to determine the level and relationship of attitude, subjective norms, perceived behavioural control (PBC), tax knowledge and trust in the government towards tax compliance intention among salaried taxpayers in Klang Valley. The method of data collection used was online questionnaires. Descriptive analysis, reliability analysis, factor analysis, and multiple regression analysis were conducted using the data collected from 202 respondents chosen through random sampling. Through multiple regression analysis, the results showed that independent variables that significantly influenced the intention towards tax compliance were attitude, PBC, and trust in the government. The results also found that the tested independent variables explained 63.9% of the variation in tax compliance intention about tax reporting and filing among salaried taxpayers in Klang Valley
Development of framework on Green Information and Communication Technology (GICT) awareness in Malaysia’s education sector
ICT has been accepted as the major tool in developing knowledgeable societies and noted to be the technological mechanism that could provide ways to think and design education system and processes. The ubiquity of ICT leads to increased energy consumption and carbon dioxide emission with considerable negative impacts on the environment. This ubiquity also leads to an increase volume of e-waste. Since the education world is well noted to have a substantial amount of ICT users, its imminent to for all users to be aware of GICT and its importance. Awareness on Green ICT (GICT) describes the cultivation of knowledge about managing ICT infrastructures in order to minimise the effects on humans and the environment. Studies show that there is no official legislation that enforces GICT practices in Malaysia and most Malaysians are not aware of how to dispose their obsolete ICT devices. This research was designed to determine the level of GICT awareness among teachers in Malaysia, to identify the issues related to GICT practices among teachers in Malaysia and to construct a framework to improve awareness on GICT practices among teachers in Malaysia’s education sector. The approach used in this study is a quantitative method whereby a number of 1260 emails were sent to schools, both primary and secondary from each state to get respondents for the online questionnaire but only 1008 teachers responded due to the closure of schools because of the covid-19 pandemic. From the findings, it can be concluded that the awareness of GICT practices among the teachers who responded in this survey is moderate (54.95%). Findings using the Pearson Coefficient for independent variable, X, in this study (knowledge on ICT usage) and dependent variable, Y, (awareness of GICT practices) shows a relationship with high connection. Conclusively these outcomes have proven all the hypothesis constructed in this study to be true and the model fit using multiple standard linear regression and awareness has 69.27% of chance being influenced by knowledge. Framework was constructed while issues in implementing GICT practices were discussed and suggestions were given in hope that further action can be taken by the responsible parties in advocating and upholding the green practices in ICT
A design framework for persuasive ephemeral digital storytelling in social media (PEDStiSM) through the “stories” feature
Studying persuasive techniques in digital storytelling (DST) is crucial for understanding human behaviour. DST has gained traction on social media with the introduction of "stories," where influencers create ephemeral digital stories using inbuilt technological features. Developing persuasive ephemeral digital stories is essential to effectively engage readers and achieve the original purpose of creating the story. While guidelines exist for strategic social media use, there is a lack of established design frameworks or guidelines in academic or grey literature specifically addressing ephemeral stories. To address this gap, this research constructs a design framework named "PEDStiSM" (Persuasive Ephemeral Digital Storytelling in Social Media). Netnography was employed as the research design. The data collection involved observing Instagram stories obtained from influencers. The data analysis was conducted using qualitative content analysis (QCA) to identify persuasive elements which inform the construction of the "PEDStiSM" design framework. The design framework is further validated by influencers and social media strategists. The summary of “PEDStiSM” is given as a set of 12 priority-based design principles for ephemeral digital storytelling in social media. This research provides valuable insights for influencers to create persuasive ephemeral digital stories using the "stories" feature in social media. The design framework fills the literature gap by assisting scholars in exploring the persuasiveness of digital stories in social media. By studying persuasive techniques within DST and providing a practical design framework, this research contributes to the development of persuasive storytelling strategies in the digital realm. It recognises the significance of persuasive storytelling in engaging audiences and influencing their behaviour. The research findings benefit content creators, scholars, and social media users by enhancing their understanding and ability to craft persuasive ephemeral digital stories
Survival strategies of hotels in IBB City-Yemen during the war
The hospitality industry is susceptible to political and economic crises, especially during the war, as they greatly impact hotels' survival. This study aims to discover the impact of the war in Yemen on the hotel sector in the city of Ibb, the strategies that hotels in Ibb have implemented to survive, and the factors that helped hotels in Ibb City to survive in such times of crisis. This study adopts a qualitative method approach. Data were obtained through in-depth face-to-face interviews with experts in the hotel industry, specifically the general managers in four-star hotels in Ibb City. In addition, secondary data such as documentary evidence and observational notes were also used. The data gathered were analyzed using thematic content analysis. The results reveal that the war led to significant effects, such as the collapse of the hotel sector in Ibb City due to the collapse of the tourism sector in Yemen and the decrease in occupancy rate and the hotels' revenue. The study also reveals that the surviving hotels implemented survival strategies such as cost leadership, marketing, differentiation, and adaptation. Furthermore, the study found that the important factors for hotel survival are strategic location, grand opening, good reputation, customer loyalty, experienced staff, quality service, ownership of hotel real estate, and pricing policy. This study also discovered the need for hospitality managers to select new markets during crises and adjust the hotel business strategy based on the new target markets. Accordingly, to ensure sustainability and survival, hospitality managers must adopt strategies compatible with the environment. Interestingly, the findings are congruent with the chaos theory, which explains the impact of crises on the tourism and hospitality industries, and resilience theory, which elaborates on the importance of resilience of tourism and hospitality firms during crises and war for survival. Finally, the results of this study yield valuable practical and theoretical insights to guide hospitality managers toward business adaptation for survival by highlighting factors and their implications for hotel performance in the long term
The influence of teachers’ perceptions of human resource management practices towards teachers’ motivation in Beijing, China
Human resource management practices have impacted organizations in a variety of ways. One of them is on teacher motivation because the purpose of this study is to examine the influence of teacher preparation on human resource management practices on teacher motivation in Beijing, China. This study uses a questionnaire survey which contains 38 items. a questionnaire consisting of three parts namely demographics, independent variables (performance evaluation, recruitment, rewards and training and rewards) and dependent variables (teacher motivation) was distributed to 230 teachers working in Beijing, China and analyzed using SPSS. The findings of the study show that human resource management experience is high with performance evaluation recording the highest mean followed by recruitment, reward and training. While teacher motivation shows that there is a significant and positive relationship between human resource management practices and teacher motivation. Finally, the regression analysis shows that human resource management has a significant positive influence on teacher motivation. This study shows that fair assessment and appropriate encouragement can encourage teachers to show better performance. Teacher motivation is described through the teacher's commitment to work, a high level of job satisfaction, less pressure and consideration for meaningful work
Meneroka pemetaan aliran nilai dalam industri penanaman padi
Rice is the primary agricultural commodity in Malaysia and a crucial factor in terms of food security, poverty reduction, and social issues. Accordingly, numerous initiatives have been implemented to increase the yield of rice crops in this country. One of the initiatives by the government is the provision of subsidy assistance, also known as Agricultural Input Assistance. Nonetheless, a statistical report from the Department of Statistics Malaysia in 2023 demonstrates that the country's rice production has steadily declined, particularly from 2015 and onwards. As a result, the study was conducted using a qualitative methodology, and a total of 46 officials from agencies associated with rice cultivation and paddy farmers were chosen as respondents to determine the difficulties associated with subsidy provision. This study investigates the extent to which the Lean methodology is applied to the administration and distribution of subsidies to farmers. Lean philosophy centres on minimizing waste by eliminating all elements that incur costs without adding value to the end customer. The Lean principle comprises five fundamental components: value, value stream, create flow, establish pull, and pursue perfection. Adhering to these principles enables organizations to streamline their operations and achieve optimal efficiency. Lean uses its own tools and methods, which must be understood to detect and eradicate waste in the organization's work processes. The data in this study is analysed with the application Atlas.ti. According to the findings, Lean practices are only used in a very general sense, and their implementation does not adhere to Lean's philosophy and principles. This study has produced a conclusive action plan with significant impact, namely Value Stream Mapping, to improve the performance of subsidy distribution so that it is more systematic and efficient. The limitations of this study and recommendations for future research are also discussed in this stud