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Determinants of tax compliance intention among grab’s drivers in Kuala Lumpur
Get PDFAccording to the information gathered from the Inland Revenue Board of Malaysia, it has been demonstrated that tax compliance among Grab’s drivers in Kuala Lumpur was substantially low. This study attempts to investigate the determinants of factors among Kuala Lumpur Grab’s driver group on their tax compliance. A theoretical framework was developed based on the Theory of Planned Behaviour. The objectives of the study are to determine the level and relationship of attitude, subjective norms, perceived behaviour control (tax knowledge), and tax compliance intention among Grab’s drivers in Kuala Lumpur. Questionnaires via online were used for data collection, reliability analysis, factor analysis, descriptive analysis, and multiple regression analysis were conducted using the data collected from 94 respondents chosen by random sampling techniques with a percentage of response rate by 63%. The result of multiple regression analysis shows that the attitude, subjective norms and tax knowledge tested can explain 70.9% of variances towards the intention of tax compliance. Hence, the model used in this study was supported as being suitable and was able to predict the dependent variable, intention to tax compliance. From the research findings, it was found that attitude and tax knowledge have significant influences on tax compliance intentions. Subjective norms, on the other hand, had no significant impact on tax compliance intentions
Sustainable food waste management using modified fuzzy improved analytic hierarchy process: A case study in Malaysia
Get PDFSustaining food waste generation is a problem that must be addressed to avoid negative impacts on the environment, society, and economy, which can be achieved by choosing a good food waste management method. One suitable method to evaluate the alternatives of sustainable food waste management within multi-criteria decision making is Improved Analytical Hierarchy Process (IAHP). The IAHP can handle consistency issues while considering various criteria and alternatives. However, it is lacking in the aspect of data transformations and uncertain judgment of the decision-makers. Thus, this study aims to develop a Modified Fuzzy IAHP to determine the most sustainable food waste management in Malaysia. The method is developed through the integration of (i) IAHP to determine the weight of criteria, sub-criteria, and alternatives of food waste management, (ii) linear max and sum normalization methods to transform data into numerical and comparable data with standardized beneficial and non-beneficial criteria, (iii) geometric mean method to handle the uncertainty involved in human judgments, and (iv) centroid method to convert fuzzy weight into the crisp set which ease for interpretation. There were four criteria, 21 sub-criteria, and four alternatives considered in the case study. The findings of this paper show that environmental is the most important criterion followed by social, economic, and technical. Furthermore, air and water pollution is found to be the most important sub-criterion. Black Soldier Fly is discovered as the most sustainable food waste management alternative since it performed the best while meeting all the criteria and sub-criteria assessed. Sensitivity analysis demonstrated that the outputs from the proposed method were consistent and reliable. This study can provide a modified method for tackling conflict criteria and alternatives, which assists decision makers in selecting suitable food waste management
The effect of internal audit function on financial reporting quality of small and medium enterprise (SMES) in Malaysia.
Get PDFFinancial reporting quality is crucial for an organisation. Truth and transparency help the management and stakeholders make future business development and investment decision. The main aim of this study is to examine the effect of internal audit function on the financial reporting quality of small and medium enterprises (SMEs) in Malaysia. Specifically, this study used auditor’s competency, auditor’s independence and auditor’s information technology (IT) usage as measure of the internal audit functions. Thirty (30) samples from distributed questionnaires are used and analyzed in this study. Those samples are from those individuals working with SMEs in Malaysia and conducting internal audit functions. The finding showed a significant relationship between the auditor’s competency, auditor’s independence information technology usage and financial reporting quality. This study also discussed that all the factors mentioned have significant positive relationship between the independent and dependent variables. The practical implication of this study is that the SMEs could present a quality financial reporting to the stakeholder and also to banking institutions for their business developments. The limitations of this study are that a small scale of respondents is used in data collection and analysis besides concentrating on the SMEs in Malaysia
The impact of leadership styles towards innovative work behaviour in the automation industry
Get PDFThe purpose of this quantitative research paper "The Impact of Leadership Styles towards Innovative Work Behavior in the Automation Industry", is to look at the impact between leadership styles and innovative job behaviour in the automation industry. The leadership styles comprised of transformational leadership and transactional leadership. This study's respondents were 10 I automation employees from Bukit Jelutong, Shah Alam, Malaysia. Statistical Package for Social Science (SPSS) version 26 was used to examine the data. Pearson's correlation and multiple regression tests were used in lhis study. According to Pearson's correlation result, transfonuational and transactional leadership have a correlation with innovative work behaviour. According to the multiple regression results, transformational leadership has no significant impact towards innovative work behaviour. Meanwhile, the results of transactional leadership shown a significant influence towards innovative work behaviour in the automation business at Bukit Jelutong. This research also demonstrated the practical implications, theoretical implications, and limitations encountered while performing this study, as well as some recommendations for future researchers interested in studying the impact of leadership styles towards innovative work behaviour
Determinants of tax compliance intention on withholding taxes among payers in Klang Valley
Get PDFThis study attempted to investigate the determinants of tax compliance intention in with holding tax in Klang Valley. A theoretical framework was developed based on the theory of planned behavior and economic deterrence model of tax compliance. The objectives of the study were to determine the level and relationship of attitude, subjective norms, and perceived behavioral control (clarity of law, tax knowledge and probability audit) towards tax compliance intention in a withholding tax among payers in Klang Valley. Online questionnaires were used for data collection. Reliability analysis, factor analysis, descriptive analysis, and multiple regression analysis were conducted using the data collected from 71 respondents chosen via random sampling. The results of multiple regression analysis showed that independent variables that significantly influence the intention towards tax compliance are attitude, tax knowledge and probability of audit. The findings also revealed that the independent variables tested explained 80.9% of the variance in tax compliance intention in withholding tax. Hence, the model used in this study was supported as suitable and was able to predict the dependent variable, tax compliance intention
Relationship between co-worker, leadership, career development, and employee engagement in healthcare sector
Get PDFEmployee engagement has emerged as an important management-focused activity to perform in a dynamic business environment. Engaged employees are expected to be able to help organizations in all sectors including the healthcare support industry to achieve their business objectives. This study attempts to examine the relationships
between co-workers, leadership, career development, and employee engagement among healthcare support companies in Kuala Lumpur Headquarters. A quantitative method was used whereby questionnaires were provided to participants. Data acquired
was examined using the Statistical Package for Social Science (SPSS) software. Inferential analyses, specifically regression, and correlation, were used to examine the relationship between the variables. A total of one hundred-five employees responded
to the survey. The results showed that leadership and career development influence employee engagement
Job stress, working conditions, and work motivation toward employee performance among non-academic staff at Universiti Kebangsaan Malaysia
Get PDFIn a competitive business environment, various factors that might play the roles in employee performance such as job stress, working condition, and work motivation could affect the employee's performance. This study aims to investigate the impact of job stress,
working condition, and work motivation on employee performance among non-academic staff at Universiti Kebangsaan Malaysia (UKM). For research methodology, this study used random sampling by selecting 270 samples specifically non-academic staff grades
N11-N40 to be part of this survey. All data was collected through Google Forms and analyzed quantitatively by using the Pearson correlation through Statistical Package for Sciences (SPSS) version 28 per evaluating the relationship between all the variables. The
result found that job stress shows no significant relationship with employee performance (0.026). Next, the working condition shows a significant relationship with employee performance (0.229). Finally, work motivation shows a significant relationship with employee performance (0.715). The implication of these study shows that non-academic staff in UKM believe that job stress does not influence their performance. However, working conditions and work motivation affect their performance. Therefore, it can be suggested that the Management should improve the policies in enhancing performance by managing wellness programs and reward systems that will improve workers performance in the future. Comfortable and ergonomic office furniture also important for maintain performance by comfortable seating, desk, and workstations can help reduce fatigue and discomfort and improve employee performance
Development of facebook performance index in Malaysia higher education institutions using critic-topsis approach
No full textHigher Education Institutions (HEIs) in Malaysia are actively using Facebook (FB) as a platform to communicate and update current university information. FB has provided HEIs with page insights, including FB metrics viewed as criteria to measure and monitor their FB performance. Although the FB page has its criteria, there is currently a lack of evidence reporting on a single index that takes a variety of criteria into account when assessing the performance of overall HEIs FB page. The key components of assessing FB performance are the performance index which can be constructed by using the Multi-Criteria Decision Making (MCDM) approach. Although few researchers have employed the MCDM approach in the other sectors, there is still a significant gap in the educational sector on how this approach can be utilized in developing the index to assess the overall FB page performance. Hence, this study seeks to fill the gap by developing the performance index for assessing the performance of HEIs FB page. The purpose of this study is to develop the performance index of Malaysian HEIs FB page using TOPSIS method. This study consists of two phases. First phase is data management. Eight criteria have been identified based on the past literature review. The data was collected using the Facepager focusing on HEIs FB page posting starting from July until December 2021. The second phase involves with the weightage calculation for each criterion by using CRITIC method and the development of Malaysian HEIs FB page performance index using TOPSIS method. The results of this study show that the criteria posting type: video (0.1702) has the highest weightage among private universities while the criteria number of likes (0.1584) has the highest weightage among public universities. From the calculated weightage, the performance index ranging from 0 (lowest) until 1 (highest) was developed. The results show that Universiti Sains Malaysia (USM) and SEGi University have the highest index for public and private university, indicating that both HEIs have good performance on the overall FB page. This study assists Malaysian HEIs in evaluating their FB page performance and measuring the effectiveness of their content strategy. A good content strategy could increase user knowledge on the benefits offered by the universities and thus, increase its visibility
Relationship of inventory turnover and gross margin return on inventory investment (GMROII) of manufacturing in Malaysia public listed companies.
Get PDFThis comprehensive study delved deeply into the interplay between inventory turnover and gross margin return on inventory investment (GMROII) within the context of manufacturing sector companies listed in the Malaysia. Effective inventory management was undeniably a cornerstone of business operations, profoundly influencing financial performance and operational efficiency. As such, a nuanced understanding of the intricate relationship between inventory turnover and GMROII assumed paramount significance, offering invaluable insights for informed and strategic decision-making. Employing a rigorously quantitative approach, this research harnessed secondary data derived from the financial records of manufacturing companies spanning a defined temporal horizon. Through meticulous data analyses, the researcher endeavored to illuminate the intensity and directionality of the correlation between these pivotal variables, encapsulated within a cohort of 260 publicly listed manufacturing enterprises. The discerning findings of this study illuminated distinctive trends across various sectors. Notably, consumer products, healthcare, and technology sectors exhibited a promising convergence of favorable inventory turnover and robust GMROII. In contrast, sectors like construction and transportation manifested commendable inventory turnover, albeit with comparatively lower GMROII. Intriguingly, the property sector surfaced with relatively diminished investment potential and profitability. The culmination of a meticulous analysis of 260 publicly listed manufacturing companies in Malaysia unequivocally underscored the salient premise that augmenting inventory turnover could invariably catalyse heightened profitability. It resoundingly highlighted the pivotal role that effective inventory management assumed within the expansive landscape of the manufacturing secto
Selected HRM functions, Chinese culture and employee outcomes in privately-owned smes in China
Get PDFThis research investigates the role of selected human resource management (HRM) functions and the influence of Chinese culture on employee outcomes in privately-owned small and medium-sized enterprises (SMEs) in China. The research employs a regression model to analyse the relationship between HRM functions and employee outcomes using a sample of 308 respondents. The results indicated that HRM functions, such as recruitment, performance management, reward management, learning and development, and HR planning, significantly contribute to positive employee outcomes. Interestingly, the study finds that Chinese culture moderates the connection between HRM functions and employee outcomes, emphasizing the importance of cultural factors in HRM strategies. This research provides valuable insights for SMEs in China, stressing the necessity for culturally tailored HRM functions to achieve better employee outcomes