3127 research outputs found
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Unveiling Barriers: A Qualitative Study on Halal Certification for SMFEs in Penang
No full textPromoted by both Multi-National Companies (MNCs) and Small-Medium Enterprises (SMEs), Malaysia's Halal industry is flourishing, contributing billions of RM to the nation's economy and proving its potential for further growth. However, unlike MNCs, most Small-Medium Food Enterprises (SMFEs) face numerous challenges in obtaining Halal certification. As a result, this study aimed to investigate the difficulties experienced by SMFEs that have successfully acquired Halal certification. Using a qualitative approach, detailed face-to-face interviews were conducted with the aid of semi-structured questionnaires and audio recorders to achieve the study's objective of identifying the barriers to Halal certification faced by SMFEs. The research focused on Penang state, where the population of Halal-certified SMFEs was sourced from and screened by Jabatan Agama Islam Pulau Pinang (JAIPP), resulting in a vetted list of 25 potential respondents. Interviews were conducted with 12 respondents until data saturation was reached. The recorded audio data was transcribed, and the transcripts were analyzed using ATLAS.ti software. Demographic data underwent frequency analysis, while thematic analysis was applied to the transcribed data, generating nine codes, which were graphically represented by their relative themes and networks. The findings of this study, particularly the developed model, offer valuable insights into the issues at hand and could potentially assist SMFEs in achieving Halal certification successfully
Exploring the Suitability of Blockchain Technology in Improving Inter-Organizational Collaboration Workflows in E-Payment Processes at the Transport License Department of Malaysia
No full textThis paper examines persistent inter-organisational collaboration (IOC) challenges affecting electronic payment workflows in Malaysia’s public sector, focusing on the Transport License Department (TLD). It explores the suitability of Blockchain Technology (BCT) in addressing issues such as fragmented systems, manual reconciliation, and communication bottlenecks.
Adopting a Design Science Research (DSR) methodology within a qualitative paradigm, empirical data were collected through focus group discussions with seven frontline officers directly involved in daily e-payment processes. Thematic analysis identified four major challenges: absence of a shared platform, operational inefficiencies and mistrust, inconsistent SLA compliance, and fragmented communication.
Participants highlighted BCT’s decentralised, tamper-resistant features as promising for real-time data exchange, automated reconciliation, and smart contract-enforced compliance. Nonetheless, socio-cultural resistance, including scepticism toward BCT and reliance on traditional communication practices, was seen as a barrier.
The study developed the Blockchain-Integrated Collaborative E-Payment Framework (BICEF), validated by domain experts for technical and operational feasibility. While BICEF demonstrates potential to enhance transparency, accountability, and efficiency in public sector financial workflows, longitudinal studies are needed to evaluate its real-world implementation and address cultural and organisational resistance.
This research contributes a novel application of BCT in Malaysia’s public sector e-payments by integrating blockchain functionalities such as smart contracts and decentralised communication into a validated IOC framework. It advances theoretical understanding and provides practical design insights for strengthening digital governance in high-volume public agencies
The Role of Motivation, Commitment and Awareness in Zakat Payment Intention: Evidence From Employees of Private Higher Learning Institutions in Northern Malaysia
No full textThis study examines the gap between awareness and actual zakat payment among Muslim employees in private universities and colleges in Kedah, Malaysia. Despite recognizing zakat as a religious obligation, many do not fulfil it due to misunderstandings about calculation methods, misconceptions regarding its benefits, and practical challenges in the payment process. The study aims to assess the influence of motivation, commitment, and awareness on zakat payment intention. Data were collected through a snowball sampling technique, yielding 147 valid responses from academic and administrative staff in private higher education institutions. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Motivation significantly influences both awareness and intention to pay zakat, while commitment affects only awareness. Awareness fully mediates the relationship between commitment and intention and partially mediates the relationship between motivation and intention. This study highlights the critical role of awareness in translating knowledge into zakat-paying behavior. It also underscores that while motivation is essential for fostering intention, commitment alone is insufficient without adequate awareness. The findings offer valuable insights for policymakers and institutional leaders to design targeted strategies that enhance zakat compliance among employees in the higher education sector
Accountability and Trustworthiness in Consumer Dispute Resolutions: A Comparative Study of Initial and Repeated Consumers
No full textMany studies have indicated the significance of trustworthiness in alternative dispute resolutions (ADR) and how it protects consumer rights. Studies on trustworthiness in online alternative dispute resolutions (ODR) have received extensive attention, while traditional consumer ADR (CDR) has received less attention. Additionally, few studies have claimed that consumer familiarity with CDR may affect the measurement of trustworthiness. Thus, this study aims to examine the relationship between accountability and three dimensions of trustworthiness (ability, benevolence, and integrity) in consumer ADR. This study also seeks to compare the relationship between initial and repeated consumers. A total of 323 sets of data were collected and analysed from consumers who filed their claims with the Tribunal Consumer Claim Malaysia. Using path analysis, this study supports the relationships between accountability and both ability and benevolence; however, it rejects the relationship between responsibility and integrity. Additionally, this study found a significant difference between initial consumers and repeated consumers in the three relationships. This study contributes to the body of knowledge by adopting and testing a relationship suggested in the Causal Attribution Model of Trust Repair (CAMTR). The ADR platform should have a strong ability to organise and coordinate with consumers who have prior experience because they attribute their experiences differently from initial consumers
The Sustainable Water Management Through Waqf: An Islamic Perspective in Malaysia and ASEAN
No full textThroughout history, human societies have emerged and flourished around river valleys, which were essential for their survival. However, contemporary challenges like global climate change, conflicts, water pollution, poverty, and difficult geographical conditions have impacted both the availability and quality of water resources. In Malaysia, water-related challenges have become particularly pressing in several states, especially rural ones. The combination of low population density in these areas and the high costs of building sanitized water supply systems has caused delays in water infrastructure projects. Since 2020, water waqf has emerged as a promising initiative in Malaysia, spearheaded by Yayasan Wakaf Malaysia (YWM) in partnership with the Ministry of Energy Transition and Water Transformation (PETRA). This approach is also gaining traction in ASEAN countries, such as Indonesia, Cambodia, and Brunei. Although the concept of water waqf is not new, there remains limited research, both theoretical and empirical, on this topic. This study seeks to offer an alternative approach to water management and sanitation improvement using the water waqf instrument for sustainable living. Using a qualitative, library-based methodology, the study conducts a document analysis of primary source materials from YWM. This analysis includes reviewing annual reports, project documentation, and financial distribution records related to water waqf projects by state, up until December 2023. The findings emphasize the significant potential of water waqf development in addressing water resource challenges, ultimately benefiting society by broadening access to clean water as the concept of water waqf becomes more widely understood
Microcredit and Poverty Alleviation: A Bibliometric Analysis of Global Research Trends and Intellectual Structure Space
No full textThis study conducts a comprehensive bibliometric analysis to map the global research landscape on microcredit and poverty alleviation, addressing the central question: What are the global research trends and intellectual structures within this field? The analysis follows a systematic approach guided by the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework to ensure transparency and replicability. A total of 257 Scopus-indexed publications from 1996 to 2026 were examined. To ensure analytical robustness, the study employed Harzing’s Publish or Perish (PoP) and OpenRefine to extract and refine citation metrics, facilitating the calculation of key indicators such as the h-index, g-index, citation counts, and average citations per paper (Harzing, 2007). The study also employs VOSviewer to examine publication patterns, co-authorship networks, keyword co-occurrence, and network visualization. In addition, the results reveal a steady increase in publications since 2017, aligned with the Sustainable Development Goals and digital financial inclusion initiatives. World Development, Journal of Development Studies, and Economic and Political Weekly emerged as the most active source titles. Citation analysis demonstrates a mature intellectual structure, with highly cited works such as Karlan and Zinman (2011) and Crépon et al. (2015) highlighting a methodological shift toward causal inference. Collectively, the findings underscore the field’s evolution toward interdisciplinary, evidence-based inquiry that continues to shape global poverty alleviation discourse
The Evolution of Disclosure Practices: A Bibliometric Mapping of Voluntary and Mandatory Disclosures Across International Contexts
No full textThis study presents a bibliometric analysis of voluntary and mandatory disclosure practices to examine their evolution, thematic trends, and intellectual structures within the international accounting literature. Using data extracted from the Scopus database covering publications between 2010 and 2025, a total of 1,196 records were analyzed through bibliometric techniques, including citation analysis, keyword co-occurrence mapping, and network visualization. Tools such as Harzing’s Publish or Perish and VOSviewer were employed for data cleaning, standardization, and visualization. The findings reveal three distinct phases in the development of disclosure research: an initial formative stage (2010–2015) focused on financial reporting and information asymmetry, an expansion stage (2016–2020) driven by regulatory reforms such as the EU Directive on non-financial disclosure, and a consolidation stage (2021–2025) marked by rapid growth in sustainability, ESG, and integrated reporting studies. The analysis identifies the United States, the United Kingdom, and Australia as the most active contributors, while emerging economies such as Malaysia, Indonesia, and China are increasingly represented. Keyword mapping highlights key themes, including corporate governance, sustainability, firm performance, and legitimacy, while also pointing to emerging areas such as digitalization, artificial intelligence, and technological innovation in disclosure practices. The study concludes that disclosure research has matured into a dynamic, interdisciplinary field shaped by regulatory, market, and societal forces. Limitations include reliance on a single database and the exclusion of qualitative dimensions. Future research is recommended to explore underrepresented regions, assess disclosure quality, and investigate technology-driven reporting practices
Exploring the Mediating Role of Theory of Planned Behavior (TPB) Components in Facilitating Health Behavior Change: A Comprehensive Conceptual Framework
Full text linkHealth behavior, specifically physical health, is the main factor contributing to absenteeism and presenteeism of workers that affect an organization’s profitability. Based on the AIA Validity Survey report from 2017 until 2023, two main factors contributed to productivity loss: unhealthy diet and physical inactivity. As the banking sector strives to be sustainable and competitive, the employees need to improve their performance by increasing their commitment at work this situation has led to a more competitive environment for the banking sector, and the workers tend to experience fatigue as the work involves long working hours, inappropriate reward system, and lack of job autonomy; besides, the role conflict had increased tension, stress, and pressure due to the nature of heavy workload and the need of adaptation towards strict time limits. A study that is based on theory is more relevant to changing individual behavior. Thus, this study aims to identify the mediating role of the theory of planned behavior (TPB) component to understand the determinants related to HBCI among workers in the banking sector. This study will highlight the proposed framework that can be tested for future research in this study
Whistleblowers in ASEAN Countries: A Whither
Full text linkFraud, unlawful acts, and corruption are increasingly prevalent today. Many countries have established rules, norms, and legislation to guide the reporting of workplace misconduct. Whistleblowing has emerged as an effective strategy for exposing inappropriate organizational activities, whether to internal or external parties. Whistleblowing policies play a vital role in mitigating or eradicating fraud and wrongdoing, making it essential for every country to implement such measures. This paper examines the availability and enforcement of whistleblower protection legislation across ASEAN countries. A descriptive statistical analysis was employed in this study, with information on whistleblowing legislation gathered from reputable sources, including Malaysian law. The findings show that the absence of specific whistleblower laws and organizations in many ASEAN countries is challenging. However, whistleblowing helps strengthen governance by increasing transparency and accountability. Greater regional collaboration can lead to unified legal protections and stronger ethical governance
An Assessment of the Altman Z Score on Predicting Corporate Failure. A Case of Insolvent Financial Companies Listed on the Zimbabwe Stock Exchange
Full text linkThe study explored the causes of corporate failure among financial institutions using the Altman Z-scores. Traditionally, most finance professionals and firms depend on ratio analysis to determine performance, but the application of models like the Altman Z-Scores has hardly been utilized to analyze firm performance and predict potential failure. The major objective of this study was to assess the level to which Altman Z-scores can be used in determining corporate failures a year or two years before insolvency. The research used a mixed methods approach in gathering data. Financial data from annual reports and statements were quantitatively analyzed to compute key financial ratios essential for deriving the Altman Z-Score. Qualitative methods were also employed to explore best financial practices that can mitigate corporate failure risks in Zimbabwean financial institutions. A total of 20 industry experts, including financial analysts, regulators, and financial institution executives, were purposively selected based on their qualifications and experience, for interviews to gather qualitative data. The findings of the study highlight the Altman Z-Score model’s effectiveness in predicting financial distress well in advance while also highlighting governance, risk management, regulatory compliance, and operational efficiency as critical areas for mitigating corporate failure. The effectiveness of the Altman Z-Score model and its reliability in identifying at-risk companies both two years and one year before failure was confirmed and the findings give pointers to consider in developing policies that promote financial stability and resilience in the corporate sector