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Evaluating the Tourism Suitability Index and Carrying Capacity of Pangandaran Beach, West Java, Indonesia
Get PDFPangandaran Beach, a marine tourism destination located in Pangandaran, West Java, is stipulated as a priority tourism area and has three eminent locations, i.e., East Coast, West Coast, and White Sand Coast, all of which are famed for their natural appeals, bringing about an sharp increase in the number of visitors after the pandemic. This research explores the tourism suitability index and carrying capacity of Pangandaran Beach as a recreation tourism area. Data analysis method using the tourism suitability matrix for beach recreation and carrying capacity for tourism activities including beach recreation, swimming and sunbathing. The tourism suitability index demonstrated that West Coast belonged to the Very Suitable category, and East Coast and and White Sand Cost belonged to the Suitable one. Furthermore, each tourism area’ carrying capacity related to recreation activities at the beach, swimming, and sunbathing was 1,536 visitors per day. Policies applicable at Pangandaran Beach are also expected to cover the regulation concerning visitors’ visits and tourism activities. Thus, it is necessary to manage a sustainable marine tourism development strategy and the development of various tourism activities by considering the carrying capacity so as not to damage the ecosystem
The Relationship Between the Motivation of Medical Visits among Millennial Tourists in Penang and Revisit Intention
Get PDFThis study focuses on the relationship between millennial medical tourists' motivations for visiting Penang and their intention to revisit. This study seeks to discover major variables of satisfaction and loyalty within this market group by investigating the factors that influence millennials' choice of Penang for medical tourism. Data were collected via Google Form surveys from millennial medical tourists in Penang. The findings will provide a comprehensive understanding of this demographic. The findings will also identify the relationship between the motivation of medical visits among millennial tourists in Penang and revisit intentio
Kloth Circularity Malaysia as Social Business Model Innovation through Fabric Recycling
Get PDFThis study investigates the role of Kloth Circularity Malaysia, a social enterprise, in advancing environmental sustainability through fabric recycling and upcycling initiatives. The issue of increasing textile waste and its improper disposal, including illegal dumping and ineffective recycling systems, presents a significant environmental challenge in Malaysia. The research addresses the problem of limited community engagement and the lack of sustainable textile waste management practices. A qualitative case study approach was adopted, using secondary data collected between 2018 and 2021, which identified 12 upcycling initiatives in Malaysia and focused on in-depth interviews with Kloth Circularity’s co-founders and marketing executive as a current active social enterprise. The findings reveal that Kloth Circularity’s success is rooted in its multi-stakeholder collaborations, community education, and inclusive business models that promote circular economy principles. The discussion emphasizes the importance of public participation, awareness, and industry cooperation in transforming textile waste into value-added products. It concludes that upcycling is a viable solution for textile waste management and recommends expanding educational programs, policy support, and innovative sustainability strategies to enhance environmental outcomes in Malaysia
Behavioral and Psychological Factors Influencing Retirement Decisions Among Young Workers in Rural and Urban Sabah, Malaysia
Get PDFThis study examines how young workers in rural and urban Sabah, Malaysia, base their retirement choices on psychological and behavioral aspects. Numerous factors, including individual beliefs, societal conditions, and environmental settings, influence retirement, a significant life transition. While everyone should make retirement plans, workers in rural and urban areas differ from one another. Rural workers typically have lower financial literacy and less access to financial services, whereas urban workers usually enjoy greater financial education and services. To better understand the variables and challenges influencing retirement behavior in these diverse settings, this research will examine theories of aging, such as the theory of planned behavior (TPB), continuity theory, and disengagement theory. This study evaluates how current policies affect young workers' retirement planning and identifies the main factors influencing retirement savings behavior. The research will take a quantitative approach, analyze the data using the PLS-SEM model, and test validity and reliability against common method bias in two steps. The results emphasize the necessity of specialized policy interventions to guarantee the well-being and financial stability of young workers in Sabah's rural and urban settings about the need for focused financial literacy programs and retirement planning initiatives catered to Sabah, Malaysia's rural and urban areas, by offering insightful information about the behavioral and psychological factors influencing young workers' retirement decisions
Mapping the Intersection of Artificial Intelligence and Audit Quality: A Bibliometric Analysis of Research Trends
Get PDFThe integration of artificial intelligence into audit practice has attracted considerable academic interest, particularly with regard to its impact on improving audit quality. This study aims to examine the emerging trends in academic research at the intersection of artificial intelligence and audit quality through a bibliometric lens. A comprehensive dataset was extracted from the Scopus database based on documents published between 2008 and 2025, with a total of 122 documents included in the final analysis. The results show a notable increase in publications, reflecting the growing academic interest in the application of AI in auditing. The keyword analysis revealed that audit quality and artificial intelligence are the most frequently used and cited terms, highlighting them as fundamental topics. To summarise, this study provides a comprehensive bibliometric overview of the current state and future development of research on artificial intelligence and audit quality. It provides valuable insights for academics, practitioners and policy makers who want to understand the development of the field, identify influential contributions and uncover potential gaps for future research. As artificial intelligence continues to reshape the auditing profession, continued interdisciplinary collaboration is essential to ensure that technological advances do not jeopardise audit quality and professional integrity.
 
Smart Forensics: Tracing the Rise of Artificial Intelligence in Forensic Accounting, Fraud Detection and Risk Management
Get PDFThis study examines the evolution of academic research at the intersection of artificial intelligence (AI), risk management, and forensic accounting by analysing publication trends, main themes, and knowledge gaps. A bibliometric analysis was conducted on 261 Scopus-indexed publications from 2002 to July 2025 using tools including Microsoft Excel, VOS viewer, and Publish or Perish to assess citation patterns, authorship networks, and keyword relationships. The results indicate a notable increase in publications after 2017. "Forensic accounting" and "fraud" appearing as the most recurrent keywords, along with growing academic attention on emerging technologies such as AI, blockchain, big data, and data analytics. Journal articles represent the predominant publication type, particularly in the Business, Management and Accounting subject area, while Jordan stands out as a leading contributor with several influential authors and institutions. The analysis identifies eight key research themes covering governance, fraud control, professional competency, financial crime, and technology-enhanced audit practices. Even though this study limited to English-language publications in the Scopus database, this research provides valuable insights into current developments and future directions, offering guidance for academic research, policy formulation, and practical applications in forensic accounting and fraud detection
Enhancing Employee Resilience Among Private Hospital Healthcare Practitioners (HCPs) in Malaysia: What Factors Matter?
Get PDFThe demanding nature of the healthcare industry created a challenging work environment for healthcare practitioners. Such challenges include emotional fatigue, long working hours, rapid decision-making under pressure, and working with critically ill patients, all of which have been exacerbated by the COVID-19 pandemic. High employee resignation rates, heavy workloads, unpredictable work hours, and regulatory and compliance pressures further complicate this challenging situation. As a result, many healthcare practitioners (HCPs) become disengaged and experience burnout. Thus, being resilient is regarded as imperative in aiding HCPs in navigating the challenging work circumstances described. The fact that HCPs must uphold high standards of care despite the challenges makes building resilience essential. This study aimed to address the factors that influence employee resilience, namely self-efficacy, perceived organizational support (POS), and perceived social support (PSS) from family, friends, and significant others among HCPs at a private hospital in Malaysia. A self-administered online survey was employed to gather data from 175 nurses and allied health professionals utilizing a non-probability purposive sampling technique. The findings of this study revealed that only SE, POS, and PSS from a significant other had a significant relationship with employee resilience among HCWs. Interestingly, the present study revealed contrary findings, indicating that PSS from family and friends did not correlate significantly with employee resilience. Several recommendations were developed for the private hospital to strengthen its talent among HCPs
5s Quality Management Practices with Sejahtera Ulul Albab of Micro, Small and Medium Enterprises in Malaysia
Get PDFThis study investigates the strategic embedding of 5S quality management practices within the Sejahtera Ulul Albab paradigm among Malaysian Micro, Small, and Medium Enterprises (MSMEs). Drawing on semi-structured interviews with 12 MSME managers across the food, halal services, and manufacturing sectors, the research reveals that while 5S—Sort (Seiri), Set in Order (Seiton), Shine (Seiso), Standardize (Seiketsu), and Sustain (Shitsuke)—enhances operational discipline and lean outcomes, its integration with Islamic philosophical anchors such as niyyah (intention), amanah (trust), and taqwa (God-consciousness) repositions quality management as a spiritually driven endeavor. The findings demonstrate that ethical leadership, communal purpose, and spiritual accountability significantly amplify the effectiveness, consistency, and sustainability of 5S implementation. The study proposes a conceptual framework that reconceptualizes 5S as a multidimensional resource that fosters both strategic advantage and divine accountability within the Tawhidic worldview. This integrative approach advances theory by bridging operational efficiency with Islamic epistemology and offers practical guidance for value-driven business practices. However, the study is limited to a qualitative exploration within selected sectors. Thus, future research may adopt a mixed-methods design or cross-regional comparison to validate and extend the proposed framework's applicability and scalability
Financial Literacy as a Mediator of Young Generation Intention to Invest in Islamic Crowdfunding in Malaysia
Get PDFIslamic crowdfunding, which is a legitimate and halal form of financing, is also increasing in popularity among Malaysian youths because Malaysia has established a very strong infrastructure in the Islamic finance sector. Nevertheless, it has remained low primarily because of low Financial Literacy, awareness, and trust in the digital platform of investing. This research seeks to determine how financial literacy influences the TPB of young Malaysians in its ability to influence the intention of young Malaysians to fund an Islamic crowdfunding platform. A quantitative approach was used, specifically a cross-sectional survey design, with 437 youths from Malaysia’s Klang Valley region. The Partial Least Squares Structural Equation Modeling (PLS-SEM) technique was used to analyze the data. Findings indicated that perceived subjective norms and perceived behavioral control jointly affected intentions to invest and were partially explained by financial literacy. However, there was no main effect of attitude on the dependent variable, although it was inclusively mediated by financial literacy. Implications reveal significant implications for promoting investment intention and heightening financial literacy as a way of reversing barriers to participation that characterize Islamic crowdfunding. Such findings provide significant suggestions to the policymakers and educators, alongside the platform provides for enhancing the ethical Malaysian financial solutions and economic improvement. Thus, this research contributes to knowledge by discussing the moderating role of financial literacy on the TPB constructs in the Islamic crowdfunding context
Islamic-Oriented Customer Service Management: Challenges and Opportunities
Get PDFThis paper explores Customer Service Management (CSM) from an Islamic perspective, emphasizing the integration of ethical values such as honesty (?idq), trustworthiness (am?nah), justice (‘adl), and excellence in character (?usn al-khuluq). Unlike conventional CSM, which focuses on speed and efficiency, Islamic-based CSM frames service as a moral responsibility and a form of worship. The study highlights the opportunities of this approach, including increased customer loyalty, access to the halal market, and enhanced brand reputation, while addressing challenges such as ethical-profitable conflicts, a lack of staff training, and policy ambiguity. The paper identifies critical gaps in research, including the absence of a unified Islamic CSM framework and the limited number of cross-sector and empirical studies. It concludes with practical managerial implications and future research directions aimed at developing comprehensive, Shariah-compliant service models. This paper contributes to academic discourse and practical business strategies by offering a faith-based approach to ethical and sustainable customer service