UNIMAS Journal (Universiti Malaysia Sarawak)
Not a member yet
1087 research outputs found
Sort by
THE NEXUS BETWEEN BOARD COMPOSITION AND FIRM PERFORMANCE: EVIDENCE FROM THE F4GBM INDEX
Full text linkThis study examines the nexus between board composition and firm performance among companies listed under the FTSE4Good Bursa Malaysia (F4GBM) Index. A total of 116 F4GBM-listed companies were analyzed over a five-year period from 2019 to 2023 using panel data regression. Board composition was proxied by board size, board independence, and board gender diversity, while firm performance was measured by return on assets (ROA) and return on equity (ROE). The empirical results indicate that none of the board composition variables have a statistically significant impact on firm performance. However, the control variables show significant effects—debt ratio negatively influences performance, while firm size exhibits a positive relationship. The insignificant findings suggest that, among Malaysian ESG-compliant firms, the influence of board structure on financial performance may be limited due to standardized governance practices and regulatory requirements under Bursa Malaysia’s corporate governance framework
CORPORATE DETERMINANTS OF DIVIDEND POLICY: EMPIRICAL EVIDENCE FROM MALAYSIAN PUBLIC LISTED FIRMS
Full text linkThis study investigates the determinants of dividend policy among 30 firms listed on the FTSE Bursa Malaysia KLCI (FBMKLCI) from 2015 to 2023. Drawing on signaling theory and agency cost theory, the analysis examines the influence of liquidity, profitability and leverage on dividend payout ratios (DPR). Using pooled OLS regression with robust standard errors, the results reveal that control variable of growth opportunities have a significant and positive effect on dividend payout, suggesting that Malaysian firms use dividends as a credible signal of financial strength and future prospects. In contrast, liquidity, profitability, and leverage are statistically insignificant, indicating that these financial factors are not the primary drivers of dividend decisions among large-cap firms. The findings extend existing evidence from emerging markets and also provides practical insights for managers, investors, and policymakers in developing dividend strategies that enhance market confidence and shareholder value
THE ROLE OF DIGITAL TRANSACTIONS, TAX POLICY, AND CTAS IN SHAPING TAXPAYER COMPLIANCE: A CASE STUDY OF INDONESIAN SMES
Full text linkThis study examines the impact of digital transactions, tax policy, and the Core Tax Administration System (CTAS) on taxpayer compliance among small and medium-sized enterprises (SMEs) in Indonesia's tourism sector. Data were collected from SMEs in the Yogyakarta Special Region (DIY) and Bali Province using a quantitative survey method. Structural equation modeling (SEM) was employed to analyze the relationships among digital transaction adoption, perceptions of tax policy, CTAS effectiveness, and tax compliance, while also exploring the moderating effect of the Love of Money behavior. The findings reveal that digital transactions alone do not guarantee higher tax compliance due to infrastructural gaps, educational challenges, and concerns over privacy and enforcement. Transparent and well-structured tax policies significantly enhance compliance, and the implementation of CTAS strengthens traceability, system efficiency, and taxpayer trust. Behavioral factors, particularly financial attitudes, influenced compliance motivations, highlighting the need for incentive-driven policies. This study contributes to understanding how digital innovation, behavioral economics, and tax policy intersect to influence SME tax compliance in emerging economies. The findings provide practical recommendations for policymakers to integrate digital systems with targeted incentives, enhance digital and tax literacy, and strengthen infrastructure, thereby fostering a more inclusive and compliant tax environment in Indonesia. This approach aims to cultivate a culture of compliance among SMEs and ultimately strengthen Indonesia's fiscal resilience
BRIDGING GAPS: A BIBLIOMETRIC ANALYSIS OF DIGITAL TECHNOLOGY IN ACCOUNTING EDUCATION AND ITS ROLE IN SUSTAINABILITY
Full text linkThis study examines the integration of digital technology in accounting education through bibliometric analysis, emphasizing its alignment with Sustainable Development Goals (SDGs). Analysing 261 publications from 1986 to 2024 in the Scopus database, the research highlights how technology supports SDG 4 (Quality Education) by enhancing accessibility, SDG 8 (Decent Work and Economic Growth) by equipping graduates with critical digital skills, and SDG 12 (Responsible Consumption and Production) by promoting resource efficiency through e-learning. Thematic analysis identifies four clusters-data-driven tools, professional alignment, institutional processes, and digital learning methods-underscoring the need for sustainability and technological competence in curricula. While publication trends show growing interest, gaps remain in embedding sustainability principles and addressing global disparities. Contributions from the US, China, and Indonesia reflect diverse regional priorities, offering insights for educators, researchers, and policymakers. The study advocates exploring emerging technologies such as AI and blockchain to further align accounting education with the SDGs and enhance sustainable development
MAPPING THE IMPACT OF ARTIFICIAL INTELLIGENCE ON MANAGEMENT AND COMMERCE: A BIBLIOMETRIC ANALYSIS
Full text linkThis study presents a comprehensive bibliometric analysis of Artificial Intelligence (AI) in commerce and management, focusing on scholarly publications indexed in the Web of Science (WOS) database between 2019 and 2023. AI has emerged as a pivotal research area; however, few studies have addressed its bibliometric dimensions. This study aims to bridge this gap by evaluating the academic landscape and comparing AI research to assess its impact on decision-making in business management. Data for the analysis was collected from WOS, and performance analysis and science mapping were conducted using R-Studio and MS Excel. The findings highlight AI’s growing role in enhancing business functions, including decision-making, process optimization, and innovation. Key themes include "performance" (9%), "innovation" (6%), and "integration" (3%), reflecting AI’s potential in improving organizational efficiency and competitiveness. The research reveals an annual growth rate of 9.05%, with a peak in 2022, and underscores the significant influence of international collaboration, particularly in smaller countries such as Canada and Australia. The study identifies the USA and China as leading contributors and highlights the concentrated influence of a few prolific scholars and journals. The analysis concludes that AI is an indispensable tool for enhancing agility and adaptability in business management, positioning it as a strategic asset in a rapidly evolving global marketplace
DETERMINANTS OF OUT-OF-POCKET HEALTH EXPENDITURE FOR OUTPATIENT TREATMENT FOR CHILDREN UNDER 5 YEARS IN BANGLADESH: DETERMINANTS OF OUT-OF-POCKET HEALTH EXPENDITURE FOR OUTPATIENT TREATMENT FOR CHILDREN UNDER 5 YEARS IN BANGLADESH: HOUSEHOLD INCOME AND EXPENDITURE SURVEY, 2016
No full textThe healthcare financing system in Bangladesh is predominantly characterized by out-of-pocket (OOP) health expenditure. However, despite the implementation of a strategy designed to alleviate this issue, OOP health expenditures continue to rise. This study aims to analyze the determinants of OOP health expenditure for ill children under 5, utilizing data from the Bangladesh Household Income and Expenditure Survey, 2016. The data indicate that 68.58% of the total OOP health expenditure is allocated to the purchase of medication. The ordinary least squares (OLS) method is employed to examine the factors influencing OOP health expenditure. The key findings indicate that OOP health expenditure for seeking outpatient care for female children is lower than that for male children, and children residing in urban areas are associated with higher OOP expenditure compared to those in rural areas. Additionally, the age of the child, type of illness, type of healthcare provider, delayed treatment, and sources of medicine significantly impact OOP health expenditure. Addressing these issues requires government intervention to reduce discrimination and regulate the price of medicine. It is also noteworthy that OOP health expenditure for children whose mothers have an income is lower, which warrants further investigation
DRIVING PERFORMANCE IN RETAIL SMES: THE ROLES OF ENTREPRENEURIAL ORIENTATION, TOTAL QUALITY MANAGEMENT, AND KNOWLEDGE MANAGEMENT
Full text linkThis paper seeks to analyze how entrepreneurial orientation (EO), total quality management (TQM), and knowledge management (KM) affect organizational performance (OP) in SMEs in Thailand’s retail sector. The research used a structured questionnaire to collect data from business owners and senior managers in retail SMEs, such as convenience stores, traditional shops, and supermarkets. The sampling method was proportional stratified random sampling to ensure fair representation across different business types and regions. A total of 353 SMEs participated in the study. The questionnaire measured EO, TQM, KM, and OP using a 5-point Likert scale and included basic demographic questions. The questionnaire was examined for validity and reliability concerning content, convergent, and discriminant validity, as well as item and scale reliability, prior to the data analysis phase. The data were analyzed using covariance-based structural equation modeling (CB-SEM) to reach the primary objectives of the study. The results showed that EO positively impacts TQM, KM, and OP. TQM improves KM and OP, and KM also strongly influences OP. This study highlights the importance of EO, TQM, and KM for improving business performance. It gives practical ideas for SME owners to stay competitive and adapt to the fast-changing retail market
BANK FAILURE DURING THE COVID-19 PANDEMIC: DO CAMEL RATING MATTER?
Full text link
This paper examines the risk of bank bankruptcy during the Covid-19 pandemic using logistic methods and logistic panels using data from Asia. After data cleaning, the total sample that meets the requirements consists of 1064 banks. Of the total sample, 19% were in the bankruptcy category. The results indicate that the eta capital ratio and the net interest income variable had a negative and significant effect. The credit risk variable, measured by NPL and non-operating cost variables, have a positive and significant effect. The positive coefficient results increase the risk of bankruptcy and vice versa. The liquidity and dependence on money market variables only affect the logistic model. For the dummy variable (D2020), the results are positive and significant, indicating that the impact of COVID-19 had significantly increased the risk of bankruptcy. This finding is robust even though it only includes company-level characteristic variables.
BOARD GENDER DIVERSITY, AUDIT COMMITTEE INDEPENDENCE AND ENVIRONMENTAL, SOCIAL AND GOVERNANCE PERFORMANCE
Full text linkThis research aims to explore the link between gender balance on boards, audit committee independence and environmental, social and governance (ESG) performance, exploring whether these factors act as substitutes or complements in driving corporate ESG commitment. Through a data analysis involving 20,103 observations over the period 2011-2020, we examined firm-year data from 41 countries. The findings support resource dependence theory, revealing a positive association between female board representation and ESG performance. Furthermore, reflecting the audit committee's active monitoring role, the study finds that the positive impact of board gender diversity on ESG performance is amplified in firms with more independent audit committees. These international findings suggest policy implications for promoting both board gender diversity and audit committee independence to enhance corporate ESG engagement globally
Pharmacological Properties and Health Benefits of Aquilaria Leaf Extract: A Review of its Antioxidant, Antidiabetic, Antimicrobial, Anti-Inflammatory, and Gastrointestinal Regulation Effect
Full text link Aquilaria or Karas tree belongs to the Thymelaeaceae family, a famous agarwood producer. This plant is widely distributed in the Indomalesia region, including Malaysia. Recently, these plants have attracted the attention of researchers. Infected wood resin from Aquilaria plants, also known as agarwood, is widely used for perfume production, religious and medicinal purposes. Due to the long development time of the plants and the need to inoculate them to initiate agarwood resin production, farmers have sought an alternative source of income by marketing the leaves of the Aquilaria tree. Aquilaria leaves are also known to have antioxidant, antidiabetic, antimicrobial, and anti-inflammatory properties and are commonly used to regulate the gastrointestinal tract. In contrast to the abundant benefits of the Aquilaria leaves, there were lacking reports on the cytotoxicity of the leaves and their extract. Therefore, this review investigates and points out the pharmacological properties of Aquilaria leaves, their human health benefits, and toxicity of the leaves based on the in-vitro and in-vivo studies as it is crucial for safety consumption and downstream applications, including food and beverages, pharmaceutical and cosmeceutical industry