Search results

First, this study aims to examine the level of implementation of lean manufacturing (LM) practices by the small- and medium-sized enterprises (SMEs) in the wooden furniture industry in Jepara. Second is to examine the impact of LM practices on operational performance (OP) and business performance (BP). Third is to examine the impact of LM practices on BP with OP as a mediating and moderating variable. OP is the quantifiable aspect of the process of an organisation, such as production cycle time, reliability and inventory turnover, whereas BP is usually related to the responsibility of the firms to their shareholders and has the goal of profit maximization.

This study used primary data collected through an offline questionnaire. The questionnaire was intended to identify the extent of the implementation of LM practices and the level of OP and BP achieved by SMEs. The LM practices consist of 6 dimensions with 26 indicators; OP, 4 dimensions with 11 indicators; and BP, 3 dimensions with 9 indicators. The data obtained from the questionnaire were processed via partial least squares (PLS) regression using the SmartPLS software. PLS is generally used to assess the extent to which LM practices predict values in OP and BP.

A total of 100 questionnaires were administered, of which 81% were properly filled, completed and returned. The result of the study confirms that LM practices should be applied collectively and comprehensively as each practice is interdependent. Moreover, it confirms that these practices have a direct effect on OP and BP and that OP can drive broader BP measures. Finally, the result confirms that these practices can improve BP indirectly with OP as a mediator variable. While the empirical evidence in this study supported the role of OP as a mediating variable between the implementation of LM practices and OB, it did not support the role of OP as a moderating variable.

First, it is arguable that LM practices, OP and BP are only measured by the Likert scale, which would likely create bias and inconsistency from the owners or managers of SMEs in expressing the level of LM practices and performances achieved by the SMEs in the wooden furniture industry. Future research may help establish qualitative approaches to better measure the LM practices as well as the OP and BP through observation and probing. Second, this study was limited geographically (limited to only the SMEs in the wooden furniture industry in Jepara and did not cover all regions in Central Java as well as in Indonesia). Therefore, a wider geographical area could be considered, including the other regions in Indonesia which also produce wooden furniture.

This study practically contributes to the LM body of knowledge by identifying the relationships among the LM practices, OP and BP in SMEs. Understanding these relationships will help the owner or managers of SMEs make better decisions in achieving the OP and BP. The owner or managers of SMEs who implement the LM practices individually may experience disappointing performance results as these practices should be applied collectively and comprehensively.

The LM practices may help the owners or managers of the SMEs to be competitive and achieve the optimum result.

This is the first known study that adopts the PLS framework to examine how OP measurement affects the relationship between the LM practices and BP in the case of the SMEs in Indonesia.

The purpose of this study is to examine the impact of managerial ability on corporate tax risk and long-term tax avoidance using the upper echelons theory.

This study uses a quantitative method with regression models, using a sample of listed firms on the Indonesia Stock Exchange from 2011 to 2018.

The regression results report that managerial ability negatively influences tax risk and positively impacts long-run tax avoidance. Companies with more able managers have a relatively lower tax risk and greater long-run tax avoidance. The results reveal that firms with managers that possess greater abilities are more committed to long-run tax avoidance while concurrently maintaining a lower level of their tax risk. The impacts the authors report are statistically significant and robust, as proved by a series of robustness checks and additional tests.

This study only includes firms from one developing country.

The empirical results might be of interest to board members while envisaging the benefits and costs of appointing and hiring managers, as well as to the tax authority and the other stakeholders interested in apprehending how managerial ability influences corporate tax risk and long-run tax avoidance practices simultaneously.

This study proposes and tests an explanation for the impact of managerial ability on corporate tax risk and long-run avoidance simultaneously in the context of an emerging country.

This paper aims to investigate the role of cognitive moral development (CMD) in tax compliance decision. In particular, the study compares tax compliance degree in two different tax systems: synergistic and antagonistic tax climates.

Build on the CMD theory, this study uses a paper and pencil laboratory experiment that involved 157 participants to test the hypotheses.

CMD has significant contribution to the tax compliance decision, especially for taxpayers at both the pre-conventional and conventional level. Taxpayers who have achieved post-conventional level, however, do not shift their compliance degree even when the tax climate changed. The present results support the CMD theory.

To the best of the authors’ knowledge, the present study is the first to investigate the role of CMDin tax compliance decision by comparing two different tax systems: synergistic and antagonistic tax climates. This study has theoretical and practical contributions. From theoretical perspective, the findings provide evidence that CMD influence tax compliance decision-making processes. In the practical terms, this research may provide a deep insight on the important of government and tax authorities to improve the taxpayers’ moral cognitive, e.g. through any activities which aims to boost them to the level of post-conventional.

This study aims to explore the unique establishment of the early stage of the Alipay ecosystem in Malaysia by the Chinese-based Ant-Financial Services Group (Ant-Financial is the parent company of Alipay). Alipay, a Chinese m-payment technology, is used by Chinese tourists visiting Malaysia. With the diverse set of domestic–foreign stakeholders formed within this early stage of the Alipay ecosystem in Malaysia, this empirical study provides fresh insight that is different from the typical group of domestic stakeholders and crucial for a successful early stage of an m-payment ecosystem establishment. This early stage of the Alipay ecosystem in Malaysia set a promising precedent for the next m-payment ecosystem for Malaysians.

This exploratory case study examined the early stage of the Alipay ecosystem established in Malaysia. The authors collected primary data from eight respondents through qualitative, semi-structured interviews. These respondents were identified using a snowballing technique, including individuals with relevant knowledge. To ensure the accuracy and reliability of the information, the authors triangulated the primary data obtained with other primary and secondary data sources.

The results elucidate how Ant-Financial established the early stage of the Alipay ecosystem in Malaysia. A significant aspect of this establishment was the strong collaboration between Alipay-Malaysia Sdn. Bhd. (Alipay-Malaysia as a subsidiary in Malaysia) and three Malaysian banks. This collaboration, which was backed by Bank Negara Malaysia, allowed Alipay-Malaysia to obtain its regulatee status in 2017, making it lawful to provide escrow e-money services in Malaysia. Following this, Alipay-Malaysia gained support from local merchants under these banks’ networks to accept Alipay from Chinese tourists. This study revealed that the early stage of the Alipay ecosystem in Malaysia was characterised by a diverse set of domestic-foreign stakeholders and functioned effectively from the outset. Consequently, in 2018, Malaysia was ranked among the top ten countries in global Chinese tourist spending.

This study of Alipay in Malaysia from 2016 to 2022 was challenging. Initially, the authors faced the obstacle of information scarcity as the respondents kept the information confidential to reduce rivalry. In the middle stage of our study, the authors encountered information inconsistency due to numerous erroneous personal assumptions and predictions. At that time, limited official information about Alipay’s establishment in Malaysia was available. It took a long time to gather primary and secondary data. The authors cross-examined these data by comparing different sources and triangulated them by validating the findings with other data sources. When Alipay was widely accepted in Malaysia and attained the top 10 position in global Chinese tourist spending, the COVID-19 outbreak froze the global tourism economy and reduced Alipay transactions. Later, the Malaysian Government enforced a nationwide movement control order that halted Alipay operations.

This study documented the early stages of the Alipay ecosystem establishment in Malaysia and made two contributions. Firstly, our research contributes to understanding the strategic approaches of an m-payment ecosystem establishment from a developing country-drawing from the Malaysian experience. Secondly, our study offers practical lessons for other m-payment service providers aiming for global expansion. The lessons learned in developing an early stage m-payment ecosystem in Malaysia, the strategies, a diverse set of domestic-foreign stakeholders’ roles and their collaboration within the Alipay ecosystem established in Malaysia are worth noting.

Up to this point, no exploratory qualitative study has been conducted on the early stage of an m-payment ecosystem (dominated by a foreign m-payment technology) in a developing country. By addressing the research question of “How has Ant-Financial established the early stage of the Alipay ecosystem in Malaysia?” this study provides a unique perspective on the establishment of an early stage Alipay ecosystem, underscores the strategies of an early stage Alipay ecosystem establishment and understand a diverse set of domestic-foreign stakeholders’ roles and their collaboration within such ecosystem that contributed to the existing theory of m-payment ecosystem.

This study examines the moderating effect of XBRL mandatory adoption on the association between managerial ability and corporate tax outcomes.

This study used a quantitative method with panel data regression models using a sample of listed firms on the Indonesia Stock Exchange from 2010 to 2019.

The regression results indicate that XBRL adoption moderates the relationship between managerial ability on tax avoidance and tax risk. Firms with higher managerial ability have relatively greater tax avoidance practices and lower tax risk following XBRL adoption. In this study, the authors document unfavorable and unexpected consequences of XBRL in an emerging country.

Results are from a sample of firms from one emerging country.

It becomes important and necessary to develop more and better taxonomies with standardized extensions related to taxes information in the XBRL financial reporting to support the tax administrator’s performance in assessing firms’ tax avoidance and tax risk. The authors underscore the importance of improving taxes tags, including tags from financial statements and the disclosure section. This study may also inform policymakers in other countries that more adequate tax tags are needed to leverage benefit from XBRL adoption in monitoring and assessing corporate tax avoidance and tax risk.

This study is among the first to test an explanation for the moderating role of XBRL adoption on the association between managerial ability and corporate tax avoidance and tax risk.

This paper adopts an existing body of theory (gaps model of service quality) and aims to further contribute to it. The theory building within this paper is expected to represent an extension to the existing theory, particularly with regard to the reconceptualisation and redefinition of service quality in sustainable banking.

The case study was based on primary data collected through a series of qualitative interviews with the 35 bankers who were from different departments. In addition, available secondary data such as academic books and journals, government and regulatory authority’s publications, website publications, Maybank’s annual reports and sustainability reports were reviewed to obtain a more comprehensive understanding of the Maybank’s sustainability banking operating system.

This paper has documented various findings identified with the aspects of sustainable banking in Maybank. Essentially, these findings are focussed on filling the gaps that currently exist in the literature and in the practice of sustainable banking in Maybank. Maybank is in the phase of preventive banking because, in recent years, it has been observed that Maybank is moving towards the initiative to embrace sustainability in their banking operations. Maybank has used the sustainability criteria for the credit risk management process and socially responsible investing. When viewed from this perspective, it is possible to say that a transition process has started towards offensive banking. In addition, this research’s findings imply that the determination of the service quality level of customers focusses not only on the homogenous customer’s quality evaluation, but it also includes the examination of heterogeneous customers. Heterogeneous customers are those who have an indirect interest in the bank; they are indirectly affected either positively or negatively by the actions of the bank.

The reconceptualisation and redefinition of service quality, which embeds the novel concept of sustainable banking, can be attributed to a handful of distinctive financial institutions which have been proactively and gradually shaping their corporate images as advocates of socio-environmental sustainability.

The limited literature on sustainable banks and to the best knowledge of the researchers, no other researcher has examined sustainable banking in the Malaysian banking industry to date. This study is designed to address this gap with the central objective to investigate the aspect of sustainable banking operating system provided by Maybank by using the gap model of service quality which was developed by Parasuraman et al. (1985).

This paper aims to provide a more holistic perspective on rationales that motivated Maybank to move toward a sustainable banking operating system.

The case study was based on primary data collected through a series of qualitative interview with 35 bankers who were from different departments. Besides, the secondary data such as academic books and journals, government and regulatory authority’s publications, website publications, Maybank’s annual reports and Maybank’s sustainability reports were reviewed to obtain a more comprehensive understanding on rationales that motivated Maybank to move toward a sustainable banking operating system.

Within the corporation studied, the rationales for moving Maybank toward sustainable banking operating system are driven by macro-, meso- and micro-level drivers. In terms of macro-level drivers, the pressures come from the bank’s external environment. A PESTLE analysis is used to discuss the drivers for change present within the macro environment. The different national government bodies and non-government organizations are calling upon financial institutions to implement more socially and environmentally friendly lending policies. In terms of meso-level drivers, stakeholders are viewed as important driving forces for Maybank to integrate sustainability into banking operations. Internal driving forces are likely to emanate from employees, the board of directors and shareholders. External driving forces result from pressure from customers, governments, competitors, NGOs and society at large. Micro-level drivers are drivers of sustainable banking that include pressures generated from within the bank’s internal environment. Maybank is largely motivated by its mission statement and vision statement, which is articulated in their sustainable banking agenda.

Viewing the rationales that motivated Maybank to move toward a sustainable banking operating system through multiple perspectives – macro-, meso- and micro-level drivers present an interesting approach for research.

The rationales for moving Maybank toward a sustainable banking operating system are driven by macro-, meso- and micro-level drivers. This paper provides fresh insight into rationales that move toward the sustainable banking operating system.

This paper aims to study the impact of the adoption of eXtensible Business Reporting Language (XBRL) on corporate tax avoidance.

This paper used a quantitative method with panel data regression models using a sample of firms listed on the Indonesia Stock Exchange from 2011 to 2018.

The regression results demonstrate that XBRL implementation does not have any impact on corporate tax avoidance. The results indicate that tax avoidance is not reduced following XBRL adoption. This report shows unexpected and unfavourable outcomes of XBRL financial reporting in a developing country.

This study employs a sample of firms from one emerging country only.

The study proposes several implications for using XBRL in tax reporting, which may help the tax authorities reduce tax avoidance. Regulators need to develop adequate taxonomies with standardized extensions related to tax information in the XBRL format. They include tax tags from financial statements and tax tags from the disclosure section, to gain more comprehensive corporate tax information.

This study proposes and tests an explanation for the effect of XBRL adoption on corporate tax avoidance in the context of a developing country.

This study aims to critically examine the multifaceted challenges, innovative solutions and strategic approaches required to successfully integrate halal tourism with Sasak cultural heritage in Setanggor Village. Adopting a comprehensive stakeholder perspective, it analyses insights from four key sectors: governmental bodies, local community members, academic institutions and industry practitioners. Through this multidimensional approach, the study aims to formulate an effective strategy for seamlessly blending traditional Sasak cultural elements with modern halal tourism practices.

The study uses the sophisticated analytical network process (ANP) methodology to systematically identify, evaluate and analyse the complex network of factors influencing Sasak cultural integration within Setanggor Village’s halal tourism framework. To ensure comprehensive data collection and robust analysis, a mixed-method approach combining quantitative and qualitative techniques is implemented. This includes structured questionnaires for systematic data gathering, focus group discussions for collective insights, in-depth interviews for detailed stakeholder perspectives and direct observational studies for real-world context understanding.

This conceptual investigation reveals significant research gaps in the current understanding of halal tourism development in Setanggor Village. The study presents a strategic framework that identifies and prioritises crucial elements necessary for successful integration. The findings highlight critical priorities that must be addressed to ensure the sustainable growth and long-term viability of halal tourism in the region while preserving authentic Sasak cultural values.

The research outcomes provide valuable insights and actionable recommendations for stakeholders in Setanggor Village, particularly those involved in strategic planning and policy development. The findings serve as a comprehensive reference for developing and implementing effective halal tourism initiatives that align with local community needs, cultural preservation goals and economic development objectives.

The research demonstrates significant social implications by offering a sustainable tourism development model that preserves cultural heritage while promoting economic opportunities. By integrating Sasak cultural elements with halal tourism principles, the study provides a framework for community empowerment, enhanced social cohesion and economic diversification. The approach promotes cross-cultural understanding, creates employment opportunities for local communities and establishes a model for inclusive tourism development that respects traditional values while adapting to contemporary market needs.

This study uniquely contributes to the field by offering evidence-based, practical insights to guide decision-makers and industry practitioners in developing halal tourism strategies that effectively balance modern tourism requirements with traditional cultural preservation. It provides a blueprint for creating sustainable tourism models that respect, celebrate and integrate local cultural heritage.

In tribology, contact mechanics play a crucial role. Surface geometry is an important variable in the analysis of contact mechanics. Model height and load location can affect simulation results. The purpose of this study is to investigate the effect of variations in the height of deformable sinusoidal profiles on von Mises stress, contact area and deformation.

Using finite element method, this study examined four sinusoidal deformable models with 0.08 mm deep cavities under pressures ranging from 0.5 MPa to 640 MPa. The simulation used four-node bilinear elements with a meshing size of 0.005 and reduced integration with hourglass control (CAX4R elements in ABAQUS). The type of contact used is Static General with surface-to-surface interaction.

The results of this study align well with previous research, showing that von Mises stress, stress distribution, contact area and deformation increase with higher loads. The model height variations have an insignificant effect on the von Mises stress and contact area parameters. Model height variations have minimal impact on von Mises stress and contact area (less than 3% difference) but significantly affect deformation, with differences exceeding 100% across models.

The conducted research contains several limitations. This study uses a simplified two-dimensional model instead of a more accurate three-dimensional model for complex contact behaviors; it assumes perfectly elastic materials rather than more complex material properties; and it models conditions without lubrication, which does not reflect real-world scenarios. In future studies, the variation of material properties, effects of lubrication and further loading conditions should be considered to improve the accuracy and applicability of the obtained results. These include repetitive loads, plastic contact and elastic–plastic contact.

This research is unique because it analyzes the effect of sinusoidal model height variations that have never been done before. This research deepens the understanding of the Saint-Venant principle which is important in designing contact mechanics models. By understanding how model height variations affect contact mechanics, researchers can choose an appropriate model height for analysis while maintaining the accuracy of simulation results in a faster computation.

The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-07-2024-0285/