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Exploring Gastronomy Tourism as Potential Halal Tourism Products: Preliminary Study of Tourist Perception on Baba Nyonya Cuisines
Get PDFGastronomy tourism has gained prominence globally, offering local and international tourists unique experiences for their taste palettes. The demand for Halal food among Muslim tourists has significantly increased as more people seek authentic and culturally appropriate dining experiences when travelling. This paper examines gastronomy tourism from the perspective of Islamic tourism, focusing on the Baba Nyonya cuisine; a combination of Chinese and Malay flavors as a viable Halal tourism product, aligned with the growing demand for Halal-certified options in the tourism industry. Factors of Halal certification, cultural familiarity, food awareness, and involvement, were explored. A structured survey was distributed to 385 tourists around Banda Hilir, Melaka, to explore Baba Nyonya cuisine's potential as a gastronomy tourism attraction. Baba Nyonya cuisine was found to be a promising attraction for Halal-conscious tourists. Interestingly, the Baba Nyonya cuisine appealed more to non-Halal food enthusiasts compared to a Halal option among Muslim tourists, since few of the Baba Nyonya restaurants were not Halal certified. This study underscores opportunities to increase the variety of Halal-certified foods and provide insights for travel marketers and local cuisine operators to capitalize on Baba Nyonya cuisines, thus pinning Malaysia as a leading destination for Halal gastronomy tourism
Halal Logistics, Halal Manufacturing, Competitiveness and Halal Organizational Sustainability: A Conceptual Exploration
Get PDFThe Malaysian halal industry, especially in logistics and manufacturing, confronts several challenges due to globalization, including competitiveness issues. As a result, ensuring sustainable competitiveness has become crucial for maintaining compliance with Islamic halal Syariah standards. Preserving the sector's competitive edge while upholding halal management practices is a significant concern for businesses in Malaysia's halal industry. However, many halal companies lack the resources needed to identify the most effective strategies and methods to enhance their performance and competitiveness. This conceptual paper examines the interplay between Halal logistics, Halal manufacturing, competitiveness, and organizational sustainability within the Halal industry. The paper posits that effective integration of Halal logistics and manufacturing practices is not only essential for compliance with religious standards but also for enhancing the competitive advantage and sustainability performance of organizations. By exploring theoretical frameworks and existing literature, this paper highlights the critical role that Halal practices play in driving organizational success and proposes directions for future research in this growing field
Medicine Wastage in Private Clinics: Drug Suppliers’ Perspective on the Causes and Measures to Reduce It
Get PDFThis study examines the issue of medicine wastage in private clinics from the perspective of drug suppliers in Hong Kong. Medicine wastage refers to unused or expired medication along the supply chain, and it poses significant challenges to healthcare systems worldwide. In the private healthcare sector of Hong Kong, there is a notable issue of medicine wastage, resulting in considerable economic costs and environmental hazards. The paper explores the causes of medicine wastage, including the inefficient business model of private clinics, the frequent use of general medicines, the decline in medical tourists, disruptions in the supply chain due to the COVID-19 pandemic, and the lack of medicine recycling policy and facility. Additionally, the paper suggests implementing a centralized medicine procurement and inventory management system, separating medicine prescribing and dispensing, and developing a medicine recycling policy to reduce medicine wastage in Hong Kong
The Influence of E-Commerce, Motivation, and The Use of Accounting Information Systems in Decision-Making For Entrepreneurship in Accounting Students
Get PDFIn today's digital era, anyone can make buying and selling transactions easily. Buying and selling trade goods can now be done from young to old. Due to the access to conduct all-round transactions in terms of supply of goods, promotion, and finance is also easy. This is because the latest information technology makes it easy to transact efficiently and effectively. An example of current information technology that is developing is e-commerce. Apart from e-commerce, accounting information skills can encourage individuals to develop their businesses. However, the situation in Indonesia is that young people who are entrepreneurs are low. Therefore, this study aims to see whether the variables that have been determined such as E-Commerce, Motivation, and Financial Information Systems can influence decisions in entrepreneurship. The population in this study were accounting students at the Faculty of Economics and Business, Universitas Medan Area. The data used in this study is primary data by distributing questionnaires to respondents using a purposive sampling technique. The analysis used is multiple linear regression analysis. The results of this study are expected to be able to analyze more deeply the students' interest in entrepreneurship. The results of the study will also be presented through tables, figures, and graphs
The Influence of Pentagon Fraud on Fraudulent Financial Reporting in Companies Registered on the IDX BUMN20 Indonesia Stock Exchange for the 2020-2022 Period
Get PDFFinancial Statement Fraud is fraud or manipulation of a company's financial statements to show the best condition of the company so that investors are interested and/or retain the funds owned by the company. This research is intended to analyze the influence of the factors in the fraud Pentagon theory on fraudulent financial reports in companies listed on IDX BUMN20 on the Indonesia Stock Exchange for the 2020-2022 period. The proxy variables used in this research are Pressure proxied by Financial Target and External Pressure, Opportunity proxied by Ineffective Monitoring, Rationalization proxied by Change of Auditor, Competence proxied by Change of Director, and Arrogance proxied by Frequent Number of CEO's Picture and Fraudulent financial reporting measured by F-Score. The data used in this research is secondary data obtained from the annual reports of companies listed on IDX BUMN20 on the Indonesia Stock Exchange for the 2020-2022 period. The number of samples used was 18 samples from companies selected through the purposive sampling technique. The data analysis used in this research is logistic regression analysis. The research results show that the partial test results do not influence each of the independent variables, namely financial target, external pressure, ineffective morning, change of auditor, change of directors, and frequent number of CEO's pictures on fraudulent financial reporting, but the simultaneous test results show that there is an influence the entire independent variable to the dependent variable is fraudulent financial reporting
How Individual Factors Shape Innovative Work Behavior in Malaysian HEIs: The Role of Innovation Capability, Knowledge Sharing and Psychological Empowerment
Get PDFThis study investigates the factors driving academics' innovative work behavior (IWB) in Malaysian Higher Education Institutions (HEIs), focusing on individual innovation capability, psychological empowerment, and knowledge sharing. The respondents comprised 382 academics from 24 Malaysian universities listed in the QS World Ranking 2023, selected through convenience sampling. Data were collected via a Google Form questionnaire distributed by email. The descriptive analysis assessed individual innovation capabilities, psychological empowerment, and knowledge-sharing levels, and their impact on IWB. The findings indicate high engagement in innovative activities, with academics demonstrating strong innovative capabilities, a sense of empowerment, and active knowledge-sharing practices. These individual factors significantly contribute to fostering IWB, highlighting the importance of continuous professional development, supportive institutional environments, and collaborative cultures in promoting innovation within HEIs. This study provides valuable insights for policymakers and university administrators to enhance the innovative potential of academics, ultimately contributing to the advancement of knowledge and improvement of educational practices in Malaysian HEIs. Future research should explore longitudinal effects and potential moderating factors to further understand innovative work behavior dynamics in academic settings
Factors Influencing the Increase of Unclaimed Property Among Muslims in Klang Valley
Get PDFThis study addresses the rising issue of unclaimed property in Malaysia, which has been increasing annually. A key cause identified is the failure of many Muslims to plan their estates using Islamic instruments like *wasiyyah*, *hibah*, and *waqf*, instead relying on *faraid* for inheritance distribution. Previous research suggests hesitancy in adopting Islamic estate planning tools. The study seeks to identify factors influencing the rise of unclaimed property, focusing on awareness, incentives, application complexity, and legal issues. A quantitative approach was used, with data collected through face-to-face questionnaires from 280 Muslim respondents aged 25 and above. The data were analyzed using PLS-SEM. Results revealed significant correlations between awareness, incentives, and legal issues with unclaimed property, while complexity did not have a notable impact. This study contributes to the limited research on unclaimed property in Malaysia and offers valuable insights for government and state authorities to develop strategies to address the problem among Muslims.
 
The Impact of Taxation on the Cost of Living: A Comprehensive Analysis
Get PDFThis study examines the taxation-related factors affecting Malaysia's cost of living. The rising cost of living, a persistent issue in economics and social well-being, is often linked to global challenges faced by emerging nations. Direct tax has been identified as a primary contributor to the financial strain on households, who must manage various essentials beyond food, clothing, and shelter, such as education, cellular services, and transportation. The study analyzes the relationship between seven independent variables—direct tax, unemployment rate, exchange rate, household consumption expenditure, house price index, subsidies, and net trade—and the cost of living in Malaysia, using 30 years of annual data (1992-2022) with EViews for econometric analysis. This study uses descriptive statistical analysis for the description of data, coefficient matrix analysis and regression analysis for determining the impact of dependent and independent variables. The findings show that the cost-of-living pressures are positively correlated with direct tax, housing price index, and net trade. Data was sourced from the National Property Information Centre (NAPIC), the World Bank, and the Economic Planning Unit (EPU). The analysis underscores the significant impact of direct tax on the cost of living. To mitigate this impact, governments could implement fair and progressive tax reforms, provide targeted subsidies, and promote economic growth to boost income levels. Additionally, social programs and efficient government investment can further reduce household financial burdens
Employee's Work-Life Balance, Career Development, Motivation and Satisfaction as the Determinants of NGO’s Performance
Get PDFThis study investigates the determinants of employee performance in the Service Industry in Malaysia, with a specific focus on work-life balance, job satisfaction, employee motivation, and career development. 300 survey questionnaires were distributed in total, and 170 respondents from both executive and non-executive groups were analyzed using IBM's SPSS version 23. The findings validate a substantial correlation among work-life balance, job satisfaction, employee motivation, career development and employee performance at Non-Government organizations (NGO’s). This study provides significant insights that can be employed by NGO’s in Malaysia to design effective strategies for enhancing employee performance. The proposals aim to advance research on employee management to improve corporate effectiveness and promote employee success in NGOs as its strategic influence on government policy at domestic and international levels
Novel Techniques Tool in Cutting and Peeling Coconut: SWOT Analysis
Get PDFInnovation is essential for small and medium-sized agricultural enterprises (SMEs) in Malaysia, as it improves productivity and competitiveness in the agricultural industry. It is essential to incorporate cutting-edge techniques and tools for processing coconuts, given the agriculture sector's objective of increasing productivity and sustainability. Since Malaysia aims to upgrade its agricultural methods, these advancements are relevant in Malaysia. The present study provides a thorough SWOT (Strengths, Weaknesses, Opportunities, and Threats) analysis of CoCoCut's cutting and peeling procedures and tools for coconuts. The analysis is based on a single-case study. Furthermore, it evaluates inherent advantages and disadvantages of these innovative approaches, together with potential advantages and risks in the market. This study offers a thorough analysis of the innovative tool, i.e., CoCoCut's areas of expertise, which can help in identifying numerous possibilities for expanding its business. Moreover, it offers a comprehensive comprehension of CoCoCut's vulnerabilities and discerns prospective hazards that pertinent stakeholders may encounter in future. Having this comprehension is crucial for effectively navigating the intricacies of the market and taking advantage of advancements. To conclude, this study emphasizes need for adopting creative methods in coconut processing and advancing a more competitive and sustainable coconut sector. The invention and utilization of this groundbreaking instrument have several substantial economic ramifications. This cutting-edge gadget enhances the efficiency of coconut peeling, resulting in boost in output. It is advisable to utilize this instrument to enhance distribution network by forming strategic alliances with industry and trade firms, thereby expanding its reach in the worldwide market.