UUM e-journals System (Universiti Utara Malaysia)
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TAX BEHAVIOR AND EARNINGS BEHAVIOR OF CORPORATE MANAGERS: CASE OF BANKS AND DECENTRALIZED FINANCIAL SYSTEMS IN BENIN
No full textThis research looks at the influence of tax behavior on the earnings behavior of corporate managers in Republic of Benin, a West African country. The author uses the generalized method of moments (GMM) on dynamic panel data. The sample consists of 21 firms, i.e. 11 banks for the period 2011 to 2020 and 10 DFSs for the period 2016 to 2021. It turns out that earnings behavior is influenced more positively by corporate income tax (CIT), then by tax savings due to debt interest deduction (EIDID); and negatively by interest on debt (INTEREST), by dividends (DIVIDEND) and by past earnings before interest and tax (EBIT(-1)). This paper is one of the first to extend the literature by identifying the main determinants of earnings behavior, notably the positive effect of corporate income tax (CIT)
INTERNAL AUDIT AS A STRATEGIC RISK MANAGEMENT TOOL: A BIBLIOMETRIC ANALYSIS OF PUBLIC SECTOR EVOLUTION
No full textThis study investigates the evolution and current landscape of internal audit as a strategic risk management mechanism in the public sector through a comprehensive bibliometric analysis. By examining publication patterns, influential contributions, and emerging research trends, the study addresses significant knowledge gaps in understanding how internal audit functions have evolved from traditional compliance roles to strategic risk management tools. The analysis encompasses 1,132 publications from the Scopus database (1978-2024), employing ScientoPy for bibliometric evaluation and VOSviewer for network visualization. Results demonstrate robust research expansion, with an annual growth rate of 27%, reflecting increasing scholarly recognition of the internal audit\u27s strategic importance. The field has developed substantial scholarly impact (h-index: 66), with leading contributions from the United States and China and prominent publication venues including the Managerial Auditing Journal and Accounting Horizons. Keyword network analysis reveals three distinct research clusters centered on internal audit methodologies, risk management frameworks, and strategic public sector governance. The research identifies emerging trends such as digital transformation, sustainability assurance, and integrated risk governance. This research contributes to both theory and practice by mapping the intellectual landscape of internal audit\u27s strategic evolution, identifying critical research gaps, and providing a foundation for future scholarly inquiry. The findings offer valuable insights for internal audit practitioners, public sector managers, and policymakers navigating contemporary governance challenges
INNOVATIVE DIGITAL PLATFORM: AN INTEGRATED INFORMATION CENTRE FOR SCHOLARSHIP IISMA-GO
No full textThe number of applicants for the Indonesian International Student Mobility Awards (IISMA) rises annually, intensifying the competition. This study aims to (1) identify challenges faced by potential IISMA scholarship candidates, (2) propose solutions to address program registration preparation issues, (3) develop a business model for program registration readiness, and (4) design a prototype for program registration preparation. Employing the design thinking approach, this research addresses the issues faced by aspiring IISMA scholarship applicants, including limited integrated information, struggles to acquire comprehensive guidance and mentorship, as well as difficulties concerning language exams, essay composition, and interviews. The solutions are structured as a digital, web-based business model named "IISMA-go", encompassing segments such as registration priming, mentor consultations, discussion forums, registration guidelines, informative articles, and essential resources for students. The overall results of the USE Questionnaire indicate that IISMA-go scored 4.37 or 87.4%, signifying that this solution is highly suitable for further development as a preparation solution for IISMA scholarship registration
Determinants Influencing the demand for Life Takaful in Malaysia : A Quantitative Study on Income Level, Risk Attitude, and Income Protection
No full textLife takaful is one of the ways to secure finances for one’s family if the breadwinner dies or experiences total permanent disablement. However, the preference of Malaysians to purchase life takaful is mediocre. This study aims to investigate the determinants of demand for life takaful in Malaysia, focusing on income level, risk attitude, and income protection. This research involved a total of 196 respondents from Kuala Lumpur, Malaysia, and data collected from questionnaire were analysed quantitatively using Statistical Package for the Social Sciences (SPSS) via descriptive analysis, Analysis of Variance (ANOVA), Correlation and Regression. The results reveal that both risk attitude and income level had significant positive influences on life takaful demand, while income protection produced a negative relationship. Notably, the strongest correlation was found between risk attitude and income level (r = 0.430, p < 0.01), while the weakest was between income level and income protection (r = 0.180, p < 0.05). Despite the uncertainty among respondents about purchasing life takaful, many believed their current coverage was adequate. The findings imply that takaful providers should target individuals with higher income and risk tolerance, while also enhancing educational outreach to improve financial literacy. The contribution of this study lies in its examination of behavioral and financial factors, specifically risk attitude and income protection as underexplored variables in the context of life takaful demand
Hubungan persekitaran sosial dengan tingkah laku dalam kalangan guru pelatih di Universiti Utara Malaysia
No full textPersekitaran sosial memainkan peranan penting dalam membentuk tingkah laku generasi muda selain mempengaruhi perkembangan moral, nilai, dan sumbangan masa depan mereka kepada masyarakat berbilang budaya. Namun, isu sosial seperti penyalahgunaan bahan, buli siber, dan jenayah juvana terus memberi kesan negatif kepada pembangunan moral dan sosial generasi muda. Kekurangan pendekatan yang proaktif untuk mengatasi pengaruh sosial negatif di institusi pendidikan memudaratkan pembentukan akhlak dan profesionalisme guru pelatih secara berkesan. Walaupun kajian-kajian lepas telah melihat persekitaran sosial yang mempengaruhi tingkah laku pelajar, kajian mengenai tingkah laku guru pelatih masih terhad. Kajian ini meneliti hubungan antara persekitaran sosial dengan tingkah laku dalam kalangan guru pelatih di Universiti Utara Malaysia. Kajian ini memberi tumpuan kepada faktor pengaruh ibu bapa, rakan sebaya, dan institusi pengajian tinggi dalam membentuk tingkah laku guru pelatih sebagai bakal pendidik. Pendekatan kuantitatif digunakan menerusi soal selidik yang diedarkan kepada 226 responden, yang dipilih secara pensampelan rawak mudah. Dapatan kajian mendapati bahawa persekitaran sosial memainkan peranan penting dalam mempengaruhi tingkah laku guru pelatih, dengan faktor pengaruh ibu bapa, rakan sebaya, dan institusi pengajian tinggi memberikan impak yang signifikan. Kajian ini menyerlahkan kepentingan menyediakan persekitaran sosial yang menyokong demi memastikan pembentukan akhlak dan profesionalisme guru yang positif. Implikasi kajian ini meliputi cadangan untuk merangka intervensi dan dasar pendidikan yang menyeluruh bagi menyokong perkembangan tingkah laku positif dalam kalangan guru pelatih. Kajian ini juga menyumbang kepada perbincangan lebih meluas tentang hubungan antara faktor sosial dengan tingkah laku profesional, secara tidak langsung memberikan input yang bernilai kepada pihak penggubal dasar dan pakar pendidikan
FAMILY VALUE AND CORPORATE TRANSPARENCY: SOCIO-EMOTIONAL WEALTH’S ROLE IN ESG REPORTING
No full textAs the global emphasis on environmental, social, and governance (ESG) transparency intensifies, the interaction between ESG and the socio-emotional wealth (SEW) of family-controlled firms (FCFs), particularly in developing countries, remains somewhat obscure. This study delves into the dynamics between socio-emotional wealth theory and stakeholder theory to examine how Malaysian FCFs align and incorporate family SEW into their ESG disclosure practices. Utilizing weighted least squares regression to analyze data from 2018 to 2022, the research uncovers that Malaysian FCFs enhance ESG transparency in a manner that aligns with their family’s SEW, primarily facilitated by family chairmen rather than family CEOs. Conversely, the presence of family executive directors was found to inversely affect ESG reporting. This investigation significantly advances the field of family business and ESG studies by shedding light on the subtle yet impactful roles FCFs play in advancing ESG transparency and the complexities of family involvement in ESG reporting
A Flexible Inverse Lomax Weibull-Weibull Model for Survival and Reliability Data
No full textIn this paper, an extension of the Weibull distribution using Inverse Lomax Weibull-G (ILWG) called Inverse Lomax Weibull-Weibull Distribution (ILWWD) was introduced. The statistical properties of the ILWWD were also derived. This includes the moment, moment generating function, quantile function, and distributions of order statistics. The parameters of the ILWWD were estimated using the maximum likelihood estimates (MLE) method. Simulation studies were presented for three distinct cases. Survival regression was also presented. Goodness-of-fit statistics were employed to assess the effectiveness of the ILWWD and Log-ILWWD. This indicated that the proposed distribution is superior in fitting leukemia data. Lastly, the flexibility of the ILWWD was demonstrated using a real-life dataset. These suggest that the proposed distribution is superior in fitting the datasets presented in this study
Perspektif guru sekolah rendah daerah Telupid, Sabah: Isu dan pendekatan simulasi lisan frasa bahasa Arab: (Primary schools teachers’ perspectives in Telupid district, Sabah: Issues and approaches to verbal simulation of Arabic phrases)
No full textPembelajaran simulasi lisan sama ada dalam bentuk simulasi perkataan, huruf atau frasa bahasa Arab merupakan pembelajaran yang sangat penting bermula seawal di peringkat sekolah rendah lagi. Simulasi lisan ataupun kemahiran bertutur perlu dikuasai oleh murid sebagai pelajar bahasa kedua seperti mata pelajaran bahasa Arab. Terdapat banyak masalah yang berlaku berkaitan isu kemahiran bertutur bahasa Arab dalam kalangan murid yang semakin membimbangkan. Justeru, kajian ini bertujuan meneroka isu yang berlaku berkaitan simulasi lisan frasa bahasa Arab dan membincangkan secara mendalam kaedah pengajaran simulasi lisan frasa bahasa Arab yang boleh diamalkan oleh guru khususnya di dalam bilik darjah. Kajian kualitatif dijalankan untuk pemerolehan data dengan menemu bual tiga orang responden yang terdiri daripada tiga orang guru ketua panitia bahasa Arab dari tiga buah sekolah rendah yang berlainan di daerah Telupid, Sabah. Dapatan kajian mendapati dua isu berlaku iaitu isu umum dan isu khusus yang dikongsikan oleh responden dan tiga kaedah untuk merawat isu tersebut seperti simulasi audio penutur jati, sebutan suku kata dan peer learning. Kajian ini juga dapat membantu guru-guru untuk memastikan proses (PdP) berjalan dengan baik serta memberi idea kepelbagaian aktiviti pengajaran yang boleh dilakukan oleh guru. Sebagai kesimpulan, kajian ini penting untuk diteliti oleh guru bahasa Arab kerana hasil dapatan memberi cadangan aktiviti pengajaran yang terbaik dan boleh diaplikasikan oleh guru sekaligus mengatasi isu simulasi lisan frasa bahasa Arab yang berlaku dalam kalangan murid
A THEORY OF REASONED ACTION APPROACH TO UNDERSTANDING THE INFLUENCE OF TIKTOK TRENDS ON YOUTH IN MALAYSIA
No full textThis study examines the influence of TikTok trends on the attitudes, behaviours, and subjective norms of Malaysian youth. As TikTok\u27s user base among youth continues to expand, it has become a significant platform for the dissemination of trends that shape both individual and cultural standards. In addition, TikTok users face challenges such as cyberbullying, exposure to harmful behavior, information privacy breaches, and the presence of harmful communities. These have been associated with higher rates of body image dissatisfaction, sadness, eating disorders, and anxiety. The study employs the Theory of Reasoned Action to explore the young users’ engagement with TikTok trends and the subsequent changes in their social attitudes and personal behaviours. Data were collected through one-to-one interviews with 12 participants from six regions in Malaysia and analysed using thematic analysis. The results indicate that exposure to viral content encourages individuals to adopt new behaviours aligned with popular culture while fostering a sense of connection and belonging. The study also highlights the importance of subjective norms, demonstrating how perceptions of friends\u27 actions influence personal decisions. The findings of this study carry significant implications for educators, policymakers, and content creators. Educators can utilise the popularity of TikTok as a pedagogical tool by adapting the formats to design interactive learning to resonate with youth media practices. For policymakers to address the algorithmic amplification of potentially harmful content and support the creation of safer online environments by developing digital well-being campaigns
A MULTIMEDIA DIGITAL DICTIONARY FLIPBOOK FOR INTERNATIONAL KINDERGARTEN STUDENTS TO LEARN AND ENHANCE THE ACQUISITION OF MALAY LANGUAGE
No full textMalay Language serves as the foundational medium for communication and education in Malaysia. All students, including international students, are required to learn Malay as part of their educational experience. However, international kindergarten students often face challenges in acquiring Malay as a second language due to limited attention spans and a lack of engagement with traditional teaching methods. This study aims to design and develop a multimedia-based digital dictionary flipbook specifically tailored for international kindergarten students to support vocabulary acquisition in Malay. The flipbook integrates various multimedia elements such as including text, audio, images, animated videos, and interactive quizzes which useful in creating an engaging and effective learning experience. Guided by the ADDIE model (Analysis, Design, Development, Implementation, and Evaluation), the development process ensured alignment with learners\u27 needs. For the evaluation phase, it was conducted in two parts: formative and summative assessments. Formative evaluation involved expert reviews to gather feedback for refining the application during its development meanwhile summative evaluation conducted post-development, aimed to collect user responses through an interview and observation with international kindergarten students from UUM International School. The participants consisted of nine international students aged between 4 and 6 years, from countries including Algeria and the PhilippinesFindings indicate that the multimedia digital dictionary flipbook effectively enhances vocabulary learning and engagement among international kindergarten learners. The results suggest that such digital tools are not only beneficial but necessary to support language acquisition and overcome language barriers. In conclusion, the multimedia digital dictionary flipbook represents a valuable resource for early Malay language education among international students in Malaysia