Search results

This study aimed to explore the technostress effects on the students' expectancy in their academic performance. Three main factors were used as predictors, namely techno-complexity (TC), techno-insecurity (TIS) and techno-overload (TO), to measure the students' performance expectancy via the mediating effects of student satisfaction (SS).

A total of 234 survey-based online questionnaires were filled by students from Universiti Teknologi Mara (UiTM). Based on the data, the hypothetical model was tested statistically using the Partial Least Square–Structural Equation Modelling (PLS-SEM), specifically the Smart Partial Least Square (SmartPLS) version 3.3.2.

The results indicated that SS mediated the relationship between TC, TIS and performance expectancy. Nevertheless, the two predictors (TC and TIS) negatively affected SS, whereas SS positively affected the performance expectancy. The findings further revealed that reducing TC and TIS could increase SS and their expectancy to achieve better academic performance.

This study proposed that higher learning institutions provide an innovative and user-friendly platform for the online learning environment. Consequently, this improvement could increase SS with the online learning experience and motivate them to expect better academic achievement.

This study also contributed to the existing literature by building and testing a technostress model and articulating the inter-relations between SS and performance expectancy.

This study aims to examine the mediating role of government support programs in the halal cosmetics and personal care industry between local demand conditions and competitive advantage.

Data were collected from 96 companies in the cosmetics and personal care industry in Malaysia, and the analysis was conducted using the partial least squares structural equation modeling approach.

The results indicate that demand conditions do not have a direct effect on competitive advantage in the halal cosmetics and personal care industry. However, government support programs, specifically regulatory and innovation programs, play a crucial mediating role between demand conditions and competitive advantage. This highlights the importance of both regulatory and innovation programs in shaping the halal market ecosystem.

The halal industry policy should prioritize innovation and regulatory programs to ensure that nonfood halal products, including beauty products, are evaluated not only based on ingredient content but also on broader aspects such as product effectiveness, quality, safety and affordability.

This study offers a unique perspective by highlighting the often-overlooked role of government support programs as key drivers in shaping the halal market ecosystem and enhancing competition in the halal cosmetics and personal care industry. While the government’s role is frequently neglected in market dynamics, this research emphasizes how government intervention, when implemented through effective policy, can significantly contribute to industry growth and competitiveness.

This study aims to examine and compare the current waqf governance practices in waqf institutions in Malaysia.

This paper reviews professional documents and literature to propose a new and practical waqf governance measurement. Waqf governance measurements were used to examine and compare the current waqf governance practices among waqf institutions in Malaysia. The annual reports of all waqf institutions under the State Islamic Religious Councils (SIRCs) were analysed using content analysis on the current waqf governance practices using binomial logic.

Overall, the results indicate moderate waqf governance practices under three waqf governance categories, namely waqf governance policy, waqf governance board and waqf governance processes. This study also found a significant impact of corporatisation reformation of waqf institutions on waqf governance practices.

The findings indicate the need for all waqf institutions in Malaysia, especially for non-corporate waqf institutions, to enhance their waqf governance practices by disclosing all relevant information to the public. This is because the success of waqf fund management can be portrayed through the management’s transparency in waqf governance practices on how they deliver and use their resources to attain socio-economic objectives.

To the best of the authors’ knowledge, this study is among the first studies that examined and evaluated the current waqf governance practices in several waqf institutions in Malaysia.

This paper aims to examine the extent of ethical values information disclosure on the top 100 Malaysian and Indonesian companies’ annual reports using coercive isomorphism under the institutional theory.

Using the content analysis, the presence or exclusion of ethical values information disclosed on 100 Malaysian and Indonesian companies’ annual reports using a newly developed Ethical Values Disclosure Index is carried out.

The results of the analysis found that Indonesian companies on average disclosed 31 items under study compared to 27 items disclosed by the companies in Malaysia. The results suggest that Indonesian companies are more vigilant in the code of ethics, companies policy on ethical issues, monitoring program and accountability, ethical performance, ethical infrastructure and organizational responsibility aspects, whereas their Malaysian counterparts are better in reporting governance and integrity committee or board of directors.

The findings may not be applicable to other countries in the same region, nevertheless, revealed the importance of adequate ethical values disclosure in determining the level of ethical behavior.

Companies in Indonesia are coercively pressed by various influential stakeholder groups to address ethical issues. The less disclosure regarding corporate ethical behavior may indicate that unethical practices continue to be a problem in the Malaysian corporate sector.

This paper adds to the literature by examining the elements of ethical values adapted mainly from the professional bodies that regulate the accounting profession and other organizations using the institutional theory, particularly in two countries.

Historians of technology have for the past decade begun to recognize the important role that technology plays in nation-building. From the development of the steam locomotive in Britain in the early 19th century that was integral to the Industrial Revolution to America’s emphasis on its technological progressiveness in its national narratives in the 20th century, studies have shown that the history of technology is necessarily the history of nations as well. While the majority of previous research focuses primarily on Western nations (and unsurprisingly so, considering that a greater proportion of technological advancements have happened in these countries in the recent past centuries), less have studied how other countries have dealt with the rise of modern technologies in the development and maintenance of their national identity. This paper seeks to expand the critical scope by examining Brunei’s stance on technology in the 1960s – just after the 1959 Constitution was established declaring the nation an independent, sovereign Sultanate – a time when Brunei was still in the early stages of defining its own identity. I propose that Brunei used modern technologies in order to further solidify its Muslim identity as a response to modernization and globalization, which is distinct to many previously-studied countries that focus more on boosting their military and/or industrial prowess. Brunei’s approach, then, notably counters oft-perceived contradictions between religion and technology. This study will focus on Brunei’s first film, Gema Dari Menara (1968), which was tellingly commissioned by the Religious Affairs Department, and will examine the portrayal of modern technologies that seek to break the binary between religion and modernity to show an image of Islam that is compatible with a developing Brunei.

This paper aims to examine the effects of corporate governance and firm-specific characteristics on the incidence of financial restatement among Malaysian public listed firms.

The elements of corporate governance consist of board size, board independence, multiple directorships, audit committee expertise, external audit quality and executive compensation. Meanwhile, the firm-specific characteristics consist of firm age, firm performance, firm leverage and firm liquidity. The agency theory has been used to guide the study. This study used a matched-pair sample that consisted of a sample of 49 restatement firms and 98 non-restatement firms between the years 2011 and 2016. Univariate (t-test and Pearson correlation) and multivariate (logistic regression) statistical techniques were used to test the hypotheses.

The results show that there is a negative and significant relationship between executive compensation and firm performance, and the incidence of financial restatement. In addition, there is a positive and significant relationship between firm leverage and the incidence of financial restatement. However, the other corporate governance and firm-specific characteristic variables included in the study were found to be insignificant with the incidence of financial restatement. This paper provides evidence that some form of corporate governance mechanisms and firm-specific characteristics, particularly executive compensation, firm performance and firm leverage, may influence the direction and magnitude of the incidence of financial restatement. The findings indicate that optimal executive incentives may align management interests with those of shareholders. In addition, greater performance and lower leverage levels minimise firms’ financial pressure and debt covenant violation risk, which may reduce the management tendency to misstate the financial statement, and consequently, minimise the likelihood of financial restatement.

The main value of this paper is the effect of corporate governance and firm-specific characteristics on the likelihood of financial restatement in Malaysia. The findings of this study provide useful insights for regulators to improve and reconsider the current regulations on corporate governance mechanisms.

The purpose of this paper is to investigate the effect of [6,6]-phenyl-C61-butyric acid methyl ester (PCBM) on improvement of physical and electrical properties of vanadyl phthalocyanine derivative. The correlation between the physical characteristics of the active layers, comprising vanadyl 2,9,16, 23-tetraphenoxy-29H,31H-phthalocyanine (VOPcPhO) and PCBM, and the electrical properties of metal/organic/metal devices have been studied. The use of soluble vanadyl phthalocyanine derivative makes it very attractive for a variety of applications due to its tunable properties and high solubility.

The sandwich type structures Al/VOPcPhO/Al and Al/VOPcPhO:PCBM/Al were fabricated by spin casting the active organic layers between the top and bottom (aluminum) electrodes. The stand-alone (VOPcPhO) and composite (VOPcPhO:PCBM) thin films were characterized by X-ray diffraction, atomic force microscopy, UV/Vis and Raman spectroscopy. The electronic properties of the metal/organic/metal devices were studied using current-voltage (I-V) characteristics in dark at room temperature.

The values of barrier height for Al/VOPcPhO/Al and Al/VOPcPhO:PCBM/Al devices were obtained from the forward bias I-V curves and were found to be 0.7 eV and 0.62 eV, respectively. The present study indicates that the device employing VOPcPhO:PCBM composite film as the active layer, with better structural and morphological characteristics, results in reduced barrier height at the metal-organic film interface as compared to the one fabricated with the stand-alone film.

It is shown that doping VOPcPhO with PCBM improves the crystallinity, morphology and junction properties.

The spin coating technique provides a simple, less expensive and effective approach for preparing thin films. The soluble VOPcPhO is conveniently dissolved in a number of organic solvents.

The physical properties of the VOPcPhO:PCBM composite thin film and the electrical properties of the composite thin-film-based metal/organic/metal devices have not been reported in the literature, as far as our knowledge is concerned.

This study aims to examine how digitalization affects the work efficiency of the Shariah Supervisory Board (SSB) in Islamic banks.

This study uses panel data analysis of annual report disclosures over the past 10 years. The authors have selected 79 Islamic banks for the period ranging from 2012 to 2021. The criteria for SSB efficiency used in this research are disclosure of Zakat and disclosure in the SSB report.

The econometric results show that digitalization has a positive effect on improving the work efficiency of the SSB in Islamic banks. Accordingly, the authors provide evidence that the higher the bank's digital engagement, the higher the quality of the SSB.

The findings highlight the need to improve the current understanding of SSB structures and governance mechanisms that can better assist Islamic banks in engaging in effective compliance with recent governance and accounting reforms. Moreover, Islamic banks are the most capable and appropriate to implement and activate digitalization because they are based on a vital root calling for development if there are executives believing in it, as well as legislation supporting and serving them.

The World Health Organization identified vaccine hesitancy as one of the ten threats to global health in 2019. The purpose of this paper is to evaluate the implications and factors affecting parental decision on childhood immunisation in Malaysia.

This paper reviews literature on vaccine hesitancy and evaluation of factors affecting parental decision on childhood immunisation in Malaysia.

Vaccine hesitancy is a growing public health concern in Malaysia with factors such as influence of Internet and social media, personal choice and individual right, conspiracy theory, religious reasons and alternative medicine as among the influencing dynamics. An urban, educated demography operating within a postmodern medical paradigm compounds the diminishing value of vaccines.

This paper provides a comprehensive examination of vaccine hesitancy in Malaysia. Critical appraisal on personal choice over societal responsibility within an Asian/Muslim collectivist society has not been discussed in previous studies. The acceptance of homeopathy as an Islamic medicine alternative is peculiar to multi-ethnic, multi-cultural Malaysia.

This paper aims to discuss the potential of al-Wasatiyyah (hereafter, AW) value concept for human sustainability (hereafter, HS) values and its applicability to civil service practice (CSP) in Malaysia. AW is a derivative of an Arabic word that means excellent, moderate, just and professional.

This paper explains the potential of AW concept for HS both in epistemological and ontological perspectives with a focus on CSP. It focuses on the AW value concept according to Ibn Miskawaih and its applicability in CSP in Malaysia. Using content analysis and “integration perspective” between AW and contemporary Malaysia CSP practice, several questions were unlocked in this paper. They include the following: what are AW values for HS? What is the standard of value for sustainable CSP in Malaysia? And how HS from AW perspective can generate quality CSP in Malaysia?

It is found that AW can extend and enrich the meaning of value for HS and subsequently the civil service quality in Malaysia. Findings showed that AW can offer a holistic approach through four AW core values. The study also showed that AW is embedded indirectly in Malaysia CSP before it was highlighted under Najib Razak administration. This study suggests continuous emphasis on AW values in three service areas, namely, service requirements (SR), service priorities (SP) and service quality (SQ).

The limitation is to bring the value concept into the HS parameters. HS is indexed by quantitative indicators including economy, health and education achievements, rather than value concept. This study tries to expand the potential and importance of value as an indicator for HS. That is through a concept named as AW.

AW values and approaches are perceived to be a potential focus system for HS and resource building in Malaysian civil service.

Extending the meaning of HS through the application of AW concept is perceived to enrich social values and development.

This paper argues that current discussion on HS is not fit for all purposes because it lacks human great values. This paper subsequently argues AW concept as potential HS values, especially for CSP, in Malaysia.