UPTM Journal (Universiti Poly-Tech Malaysia)
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    244 research outputs found

    Board Governance, Earnings Management, And Firm Financial Sustainability: A Conceptual Overview from The Perspectives of Emerging Economies

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    The attainment of financial sustainability is of paramount importance for firms since it guarantees their enduring viability and achievement. It enables organisations to navigate periods of economic decline, allocate resources towards expansion prospects, and fulfill their commitments to employees and stakeholders. By focusing on Sustainable Development Goals (SDGs), this study aims to draw a conceptual framework for how board governance affects firm financial sustainability with the mediating effects of earnings management. This study expects board governance to be the significant determinant of firm financial sustainability, and earnings management will act as a key player in the relationship. To the best of our knowledge, this is a unique study that considers the mediating effects of earnings management in the association between board governance and firm financial sustainability. The result of this study will be useful for the regulators in enhancing the board governance issues to deter earnings management and to improve firm financial sustainability. The study will also add value as a battery for future research and studies, particularly in the context of board governance and financial sustainability relationships in emerging as well as developing economies with similar economic perspectives.&nbsp

    Virtual Reality Acceptance in Cosmetic Product: A Study Among Young Working Girls in Petaling Jaya, Selangor.

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    Virtual Reality (VR) refers to a computer-generated immersive experience that creates humandigital interaction and its ability to provide three-dimensional (3D) visual experiences which simulate the sensation of living information on cosmetic products. This technology has gained major attention, especially in the Malaysian cosmetic industry over the recent years due to its ability to provide users with an interactive experience. The usual way of getting information on cosmetic products is time-consuming and costly as this conventional method requires human interaction. Virtual reality offers an innovative method for sharing information about cosmetic products, eliminating the need for young working girls to be physically present at a specific location to access this information. VR is an emerging technology with a large potential for business opportunity especially in the cosmetic industry. The consumer's willingness to buy cosmetic products from an e-commerce company also has consequences in digitalisation purchasing intention. The study aims to recognise the acceptance and use of VR in cosmetic product information among young working girls in Petaling Jaya, Selangor. The study applied a non-probability convenience sampling method, where the questionnaire was distributed to a group of 300 young working girls in various locations at Petaling Jaya. The study shows that Virtual Reality Hedonic Motivation with Pearson Correlation r=.738 is the highest factor influencing the use of Behavioural Intention that leads towards acceptance and use of VR in getting information on cosmetic products. This result indicated that young working girls are accepting VR as an alternative method of gaining product information. The results of VR acceptance will be incorporated into existing literature to assist future researchers in enhancing VR as an alternative means of obtaining information about cosmetic products, particularly within the context of Malaysi

    A Conceptual Framework of the influence of strategic alignment capability (SAC) and VUCA model as moderator in navigation leadership : Case study in private hospitals in healthcare Industry, Pakistan

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    Purpose: This study intends to investigate the influence of strategic alignment capability (SAC) and volatile, uncertain, complex, and ambiguous (VUCA) as moderator on navigation leadership in private hospitals of healthcare sector in Pakistan. Utilizing ventakraman’s model of strategic alignment capability and volatility-ambiguity theory by Warren Bennis and Burt Nanus, the research hopes to identify the impact of SAC model and VUCA moderator on navigation leadership in healthcare sector in Pakistan. Design/Methodology/Approach: A total of 400 healthcare executives from the healthcare industry will participate in this study by completing an online self-filled questionnaire. The collected data will undergo various statistical analyses, including normality tests, reliability assessments, correlation analyses, and descriptive examinations. These analyses shall be employed to determine the connection between independent variables (strategic alignment capability model) and the dependent variable of navigation leadership along with volatile, uncertain, complex, and ambiguous context as moderator variable. Findings: The research paper serves as a conceptual framework of influence of strategic alignment capability and volatile, uncertain, complex, and ambiguous context as moderator on navigation leadership. Healthcare leaders have the potential to significantly enhance their productivity, making valuable contributions to their respective fields in the healthcare profession. The study underlines the significance of addressing these sensitive elements of healthcare sector to enhance the performance in the Pakistan healthcare sector. Practical Implications: This study offers valuable insights for healthcare leadership within the developing countries like Pakistan healthcare industry. By recognizing and fostering influence of strategic alignment capability and vuca moderator on navigation leadership in healthcare sector can create an environment where healthcare leaders are more inclined to increase their productivity and positively impact overall healthcare sector success. Originality/Value: The originality of this study lies in its application of venkatraman’s model of strategic alignment capability and volatility-ambiguity theory by Warren Bennis and Burt Nanus within the specific context of the Pakistan healthcare industry. By identifying the unique factors influencing strategic alignment capability model in navigation leadership along with vuca moderator in to evaluate and enhance the performance in this industry, this research contributes to a deeper understanding of the relationship between strategic alignment capability and navigation leadership moderating vuca context

    Concept Paper on Perceived Risk and Online Purchase Intentions: The Role of Profession.

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    The purpose of this study will be to investigate the impact of perceived risk on online purchase intentions among online shoppers in Malaysia, while also examining the role of profession as a moderating factor in this relationship. A quantitative approach will be adopted, utilizing a survey method to collect primary data from individuals who have engaged in online shopping within the preceding three months. The collected data will be subject to analysis employing descriptive statistics and various inferential statistical techniques, including correlation analysis, regression analysis, ANOVA, and t-test. The findings of this study are expected to reveal that perceived risk will hurt online purchase intentions, and that professional identity and norms will moderate this relationship. Moreover, the study will offer implications for online retailers and marketers seeking to target young professionals in Malaysia, with strategies to align products and services to meet their specific needs and expectations. Additionally, these strategies will reduce perceived risk while fostering trust and loyalty among this demographic. Lastly, the study will suggest directions for future research in this area

    The Teacher’s Approaches in Teaching English Literature Component: A Systematic Literature Review

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    This systematic literature review examines the teaching approaches and challenges encountered in teaching English literature in Malaysia since its inclusion in the curriculum in 2000. Twenty articles and six systematic literature reviews from 2015 to 2022 were analyzed using the PRISMA review technique. The findings reveal various approaches employed, including information-based, paraphrastic, stylistic, language-based, reader response, and moral philosophical approaches. These approaches utilize different activities to engage students in literature learning. The review also identifies common challenges faced by teachers, such as students' attitudes, limited language proficiency, inadequate teacher training, and large class sizes. By addressing these challenges, educators can create a conducive learning environment with appropriate facilities to enhance the teaching and learning process of literature. This review aims to provide valuable insights to educators in improving literature education and achieving positive learning outcomes

    The Impact of Leadership Style on MRSM Performance moderated by Tacit Knowledge

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    Leadership is significant to organization performance especially in school. In Malaysia government school, Ministry of Education (MOE) designing with the level of efficiency of leaders in school to achieve mission. In Maktab Rendah Sains MARA (MRSM), a study applied to define which leadership style that give impact to organizational performance and MRSM objectives. However, distributed leadership is a form leadership that is foremost in the current educational revelation to future success. To this research, distributed leads to an unstainable performance of MRSM. The main data of the study were collected through questionnaire from 4823 MRSM teachers in Malaysia. The SPPS approach was used to evaluate the data and subsequently to solve hypotheses and achieve research goal. To inquire support to one of the hypotheses interviews to principal of MRSM was used through semi structure interview. This article comprises recommendations on distributed leadership implemented in MRSM towards performance moderated by tacit knowledge

    Auditing Under Pressure: Investigating the Impact of Work-Life Balance on Auditor Well-being

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    This paper aims to investigate the factors that affect the work-life balance of auditors and how it affects their overall well-being. The auditing profession is known for its demanding nature, with long working hours, tight deadlines, and high levels of responsibility that can significantly impact auditors' ability to achieve a balanced work and personal life.To gain in-depth insights into their experiences and perceptions regarding work-life balance, this research utilizes a qualitative research method that involves conducting semi-structured interviews with auditors. A purposive sampling approach will be used to select auditors from different levels of experience, and work environments, providing a comprehensive understanding of the challenges and opportunities auditors face in managing their work and personal life. The study will explore the strategies that auditors use to balance their professional responsibilities with personal commitments, examine the role of organizational policies and support systems in facilitating work-life balance, and investigate the impact of work-life balance on their physical and mental well-being. By providing a better understanding of the complex relationship between work-life balance and auditor well-being, this study contributes to the limited existing knowledge on this topic within the auditing profession. The findings will provide valuable insights for audit firms and policymakers in developing evidence-based policies and practices that promote work-life balance and support auditors' well-being. Furthermore, this research aims to initiate a discussion on the significance of work-life balance within the auditing field and encourage future research endeavours to address this critical aspect of auditors' professional lives

    Perceived Academic Stress among TESL Students in Kolej Poly-Tech MARA Ipoh

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    The upcoming generation of leaders, represented by students, plays a crucial role in governing the country. However, their tertiary education life is significantly influenced by academic and social pressures, which can lead to stress. This stress may manifest in severe consequences such as suicidal thoughts, drug addiction, and dropping out of college. Academic stress, arising from factors like lecturers, assignments, and peer interactions, is a key contributor to more profound issues like depression and anxiety. This paper aims to assess the level of academic stress among 421 future holders of a Diploma in TESL Kolej Poly-Tech MARA Ipoh. Survey results were analyzed to gauge stress levels associated with different stressors. The findings indicate that students predominantly experience heightened academic stress linked to outcomes, tests, peer interactions, and self-imposed pressure. These results offer insights for students, educators, and universities to identify and address academic stress issues, with implications for future research

    Enhancing Secondary Education: A Mobile Application for Student Performance Monitoring and Curriculum Management

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    In the realm of modern education, the challenge of managing student information in schools, especially with a growing population, has been a longstanding issue. With the prevalence of mobile devices, particularly among students under the age of 17, leveraging technology to streamline data management has become critical. This study introduces the Monitoring Student Performance in Learning and Curriculum App, a mobile application designed for both students and teachers in secondary schools. The major goal is to improve student performance and facilitate more effective learning management. Utilizing the waterfall methodology, the development of this system progresses through five fundamental phases: requirement, design, implementation, testing, and deployment. This application intends to proactively solve the issues associated with paper-based data storage by empowering teachers to monitor student performance and involvement in lessons and curriculum, thereby fostering a more efficient educational environment

    Validity and Reliability of Lecturer Leadership Styles Questionnaires

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    In the modern age, leadership is one of the teaching competencies in teaching and learning that influences students’ engagement in higher learning. However, leadership styles demonstrated by lecturers may be interpreted differently across different cultures and populations. Hence, there is a need to establish new instrumentation with strong validity and reliability evidence of lecturer leadership styles questionnaire according to the sample size, language, and acceptance of respondents. This study involved undergraduate students of the Faculty of Sport Science, UiTM from the Arau, Shah Alam, Seremban 3, and Jengka campuses. There are 410 undergraduate students involved in this study. There are 44 items of the Lecturer Leadership Styles Questionnaire undergone the process of constructing validity and reliability by employing the Exploratory Factor Analysis (EFA) and Cronbach Alpha model. After going through the process, 37 items of the Lecturer Leadership Styles Questionnaire were accepted and the rest were dropped out. To verify the factor structure of a set of observed variables, Confirmatory Factor Analysis (CFA) was employed in the Leadership Styles Questionnaire. CFA analysis depicted the sample data fit the measurement model of Leadership Styles (RMSEA = .050, GFI = .942, AGFI = .917, TLI = .983, NFI = .969). In a nutshell, the Lecturer Leadership Styles Questionnaire instrument with strong validity and reliable evidence can be used for further study in a similar setting

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