Pub Date : 2019-08-27DOI: 10.26480/mecj.03.2019.01.04
N. Phuong
{"title":"CURRENT STATUS AND SOLUTIONS TO REDUCE LOGISTICS COSTS IN VIETNAM","authors":"N. Phuong","doi":"10.26480/mecj.03.2019.01.04","DOIUrl":"https://doi.org/10.26480/mecj.03.2019.01.04","url":null,"abstract":"","PeriodicalId":197061,"journal":{"name":"MALAYSIAN E COMMERCE JOURNAL","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114379640","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-01-22DOI: 10.26480/mecj.02.2019.06.11
Elaine Joy C. Apat, J. Villa, Venus C. Ibarra
This paper discussed the Evolution, Implementation and Effects of International Accounting Standards in the Philippines. Rules and standards governing the accountancy profession in the Philippines is under R.A 9298. Philippines Accounting Standards and Practices were based on the established Generally Accepted Accounting Practices initiated by the United States. In 2005, country decided to shift to European accounting standards better known as International Financial Reporting Standards. The main reason in shifting to the European accounting standards was the inaccurate financial information associated in the Asian crisis, adversely affected entities’ business decisions. Implementation of the new accounting standards emphasizes accuracy, transparency in financial reporting. This paper will be useful to underdeveloped and developing countries that are challenged to adapt financial accounting standards, therefore assisting them in analyzing financial statements for better business decisions. Complex market and financial environment can be easier and transparent. Cost effective financial statements will help the m to more accurate comprehensive decisions affecting the countries developing economic growth.
{"title":"EVOLUTION, IMPLEMENTATION AND EFFECTS OF INTERNATIONAL ACCOUNTING STANDARDS IN THE PHILIPPINES","authors":"Elaine Joy C. Apat, J. Villa, Venus C. Ibarra","doi":"10.26480/mecj.02.2019.06.11","DOIUrl":"https://doi.org/10.26480/mecj.02.2019.06.11","url":null,"abstract":"This paper discussed the Evolution, Implementation and Effects of International Accounting Standards in the Philippines. Rules and standards governing the accountancy profession in the Philippines is under R.A 9298. Philippines Accounting Standards and Practices were based on the established Generally Accepted Accounting Practices initiated by the United States. In 2005, country decided to shift to European accounting standards better known as International Financial Reporting Standards. The main reason in shifting to the European accounting standards was the inaccurate financial information associated in the Asian crisis, adversely affected entities’ business decisions. Implementation of the new accounting standards emphasizes accuracy, transparency in financial reporting. This paper will be useful to underdeveloped and developing countries that are challenged to adapt financial accounting standards, therefore assisting them in analyzing financial statements for better business decisions. Complex market and financial environment can be easier and transparent. Cost effective financial statements will help the m to more accurate comprehensive decisions affecting the countries developing economic growth.","PeriodicalId":197061,"journal":{"name":"MALAYSIAN E COMMERCE JOURNAL","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122531280","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-01-22DOI: 10.26480/mecj.02.2019.33.35
Fikri Lahafi, A. Muchsin, Syahriyah Semaun
{"title":"DEVELOPMENT OF CREATIVE INDUSTRIES TRAINING TOWARDS SHARIA ECONOMIC EMPOWERMENT IN BILALANGNGE COMMUNITY, PAREPARE CITY, SOUTH SULAWESI","authors":"Fikri Lahafi, A. Muchsin, Syahriyah Semaun","doi":"10.26480/mecj.02.2019.33.35","DOIUrl":"https://doi.org/10.26480/mecj.02.2019.33.35","url":null,"abstract":"","PeriodicalId":197061,"journal":{"name":"MALAYSIAN E COMMERCE JOURNAL","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125078006","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-01-22DOI: 10.26480/mecj.02.2019.01.05
Ogbaisi Sebastine Abhus, Areo Adebowale Biodun, O. Adewale
The study x-rays the relationship that board expertise and board independence have on financial reporting quality in Nigeria. The study used data gathered from forty quoted companies for the period 2010-2015. The study conducted descriptive statistics and correlation matrix and the analysis was done using ordinary least square. The study revealed that board expertise had a positive significant relationship on financial reporting quality. On the other hand, board independence had a positive insignificant relationship on financial reporting quality implying that increase or decrease of members that are independent of the board has no significant impact on financial reporting quality. The study concluded that board expertise is a major determinant of financial reporting quality. The study recommended that management should increase the number of members with expertise on the board since it will go a long way in enhancing financial reporting quality among others.
{"title":"BOARD ATTRIBUTES AND QUALITY OF FINANCIAL REPORTING IN NIGERIAN COMPANIES: AN EMPIRICAL EVIDENCE","authors":"Ogbaisi Sebastine Abhus, Areo Adebowale Biodun, O. Adewale","doi":"10.26480/mecj.02.2019.01.05","DOIUrl":"https://doi.org/10.26480/mecj.02.2019.01.05","url":null,"abstract":"The study x-rays the relationship that board expertise and board independence have on financial reporting quality in Nigeria. The study used data gathered from forty quoted companies for the period 2010-2015. The study conducted descriptive statistics and correlation matrix and the analysis was done using ordinary least square. The study revealed that board expertise had a positive significant relationship on financial reporting quality. On the other hand, board independence had a positive insignificant relationship on financial reporting quality implying that increase or decrease of members that are independent of the board has no significant impact on financial reporting quality. The study concluded that board expertise is a major determinant of financial reporting quality. The study recommended that management should increase the number of members with expertise on the board since it will go a long way in enhancing financial reporting quality among others.","PeriodicalId":197061,"journal":{"name":"MALAYSIAN E COMMERCE JOURNAL","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128255516","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-01-22DOI: 10.26480/mecj.02.2019.18.21
R. Othman, Rahimah binti Abd Rahman, A. Isa, Z. Shafie, Amir Hassan
This study significances to analyze the twosome relationship between Corporate Memory (CM) and Information Communication Technology (ICT) among most prominent companies in Malaysia . It also provides empirical evidence and confirms the results of past researchers that CM practices such as knowledge sharing are positively and significantly related to ICT. This research implies that when companies apprehend the significance of CM, there is a great possibility for it to flourish in harvesting the full value of transparent governance. Survey data from four diverse companies were obtained to examine the relationships between CM and ICT facilities and it’s impact in conveying daily tasks.
{"title":"CORPORATE MEMORY: A MEMORY COMPACTION APPARATUS TOWARDS MALAYSIA’S PROMINENT COMPANIES TRANSPARENT GOVERNANCE","authors":"R. Othman, Rahimah binti Abd Rahman, A. Isa, Z. Shafie, Amir Hassan","doi":"10.26480/mecj.02.2019.18.21","DOIUrl":"https://doi.org/10.26480/mecj.02.2019.18.21","url":null,"abstract":"This study significances to analyze the twosome relationship between Corporate Memory (CM) and Information Communication Technology (ICT) among most prominent companies in Malaysia . It also provides empirical evidence and confirms the results of past researchers that CM practices such as knowledge sharing are positively and significantly related to ICT. This research implies that when companies apprehend the significance of CM, there is a great possibility for it to flourish in harvesting the full value of transparent governance. Survey data from four diverse companies were obtained to examine the relationships between CM and ICT facilities and it’s impact in conveying daily tasks.","PeriodicalId":197061,"journal":{"name":"MALAYSIAN E COMMERCE JOURNAL","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124141446","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-01-22DOI: 10.26480/mecj.02.2019.27.29
M. Kartika, Husna Amalya Melati, Y. Ratih
The main purpose of Regional Featured Product Development Program of Corak Insang Weaving Craft in Pontianak City is to make corak insang weaving craft as regional featured product and becomes a potential subsector creative economy in Pontianak City. This program is in sync with two non-governmental groups (Kelompok Swadaya Masyarakat, abbreviated as KSM) located in Khatulistiwa street, Sambas Jaya alley, Batulayang village, Pontianak City which are KSM Mekar II and KSM Pucuk Rebung. The economic problem faced by those partners are in verifying product and marketing. Both groups have economic potency because craftsman location is the only weaving area in Pontianak City, many costumers/guests visit, both domestic and international tourists, and many agencies, both private and governmental, have given training or support to the craftsman. Thus, a development strategy of corak insang weaving craft using quadruple helix is needed. The result of this program is the creation of derivative product of corak insang weaving, social media account to advertise the product online, an d the improvement of partner’s knowledge and skill.
{"title":"THE DEVELOPMENT OF CORAK INSANG WEAVING CRAFT CREATIVE ECONOMY IN PONTIANAK CITY","authors":"M. Kartika, Husna Amalya Melati, Y. Ratih","doi":"10.26480/mecj.02.2019.27.29","DOIUrl":"https://doi.org/10.26480/mecj.02.2019.27.29","url":null,"abstract":"The main purpose of Regional Featured Product Development Program of Corak Insang Weaving Craft in Pontianak City is to make corak insang weaving craft as regional featured product and becomes a potential subsector creative economy in Pontianak City. This program is in sync with two non-governmental groups (Kelompok Swadaya Masyarakat, abbreviated as KSM) located in Khatulistiwa street, Sambas Jaya alley, Batulayang village, Pontianak City which are KSM Mekar II and KSM Pucuk Rebung. The economic problem faced by those partners are in verifying product and marketing. Both groups have economic potency because craftsman location is the only weaving area in Pontianak City, many costumers/guests visit, both domestic and international tourists, and many agencies, both private and governmental, have given training or support to the craftsman. Thus, a development strategy of corak insang weaving craft using quadruple helix is needed. The result of this program is the creation of derivative product of corak insang weaving, social media account to advertise the product online, an d the improvement of partner’s knowledge and skill.","PeriodicalId":197061,"journal":{"name":"MALAYSIAN E COMMERCE JOURNAL","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133991280","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-01-22DOI: 10.26480/mecj.02.2019.15.17
J. Jamin, Noor Arina Md Arifin, Siti Aishah Mokhtar, Nik Nur Izzati Nik Rosli, Amira Idayu Mohd Shukry
The evolution of information technology have rapidly increase the sophisticated online application where accommodates most activities of users. Information and communication technology nowadays has become the importance part of our life. Majority of us are depending on the technology. Agreed or not, we cannot denied that technology helps us a lots in our daily activities. Besides the usage of Information and Communication Technology (ICT), another thing that we need to know is about the privacy concern especially when it comes to the personal information. Nowadays, we used an online transaction for the daily life operation. Online banking, online games, social media networking such as facebook, instagram, twitter and so on are an example of social networking that we used in our daily life with the help of ICT. In fact, we actually expose our personal data by our own without prejudice. This article will identify the use of ICT, internet and social networking that affect the privacy concern of personal information.
{"title":"PRIVACY CONCERN OF PERSONAL INFORMATION IN THE ICT USAGE, INTERNET AND SOCIAL MEDIA PERSPECTIVE","authors":"J. Jamin, Noor Arina Md Arifin, Siti Aishah Mokhtar, Nik Nur Izzati Nik Rosli, Amira Idayu Mohd Shukry","doi":"10.26480/mecj.02.2019.15.17","DOIUrl":"https://doi.org/10.26480/mecj.02.2019.15.17","url":null,"abstract":"The evolution of information technology have rapidly increase the sophisticated online application where accommodates most activities of users. Information and communication technology nowadays has become the importance part of our life. Majority of us are depending on the technology. Agreed or not, we cannot denied that technology helps us a lots in our daily activities. Besides the usage of Information and Communication Technology (ICT), another thing that we need to know is about the privacy concern especially when it comes to the personal information. Nowadays, we used an online transaction for the daily life operation. Online banking, online games, social media networking such as facebook, instagram, twitter and so on are an example of social networking that we used in our daily life with the help of ICT. In fact, we actually expose our personal data by our own without prejudice. This article will identify the use of ICT, internet and social networking that affect the privacy concern of personal information.","PeriodicalId":197061,"journal":{"name":"MALAYSIAN E COMMERCE JOURNAL","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131239610","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-01-22DOI: 10.26480/mecj.02.2019.22.26
Yakubu Ajiji Makeri
{"title":"THE IMPACT OF INFORMATION SECURITY IN CORPORATE GOVERNANCES IN NIGERIA","authors":"Yakubu Ajiji Makeri","doi":"10.26480/mecj.02.2019.22.26","DOIUrl":"https://doi.org/10.26480/mecj.02.2019.22.26","url":null,"abstract":"","PeriodicalId":197061,"journal":{"name":"MALAYSIAN E COMMERCE JOURNAL","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127913147","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-01-22DOI: 10.26480/mecj.02.2019.36.40
Murwatiningsih, N. Oktarina, Sri EndahWahyuningsih, Indri Murniawaty
The study examined and analyzed empirically the influence of entrepreneurial networking, the business superiority and the business environment adaptability toward the marketing performance on micro, small and medium enterprises of convection in Central Java. Based on the research gap of the research results about the influence of entrepreneurial networking toward marketing performance; we got a proposition that business superiority was the ability of a business to give more values than competitors; such as developing the product quality, creating more varied products, providing better services, creating customer loyalty, and determining the competitive selling price with the cooperative spirit which was beneficial and useful. The business superiority potentially improved the marketing performance. The underlying theories of the study were the social capital theory, the competitive advantage theory, and the organizational and dynamic capability approach. The population of the study was the micro, small and medium enterprises of convection in Central Java. There were 180 respondents as the samples of the study. The respondents were the owners/ managers of convection enterprises; the samples were prioritized for enterprises which belonged to the characteristics of the cluster target program at the Office of Industry and Trade in Central Java. The data were analyzed by Structural Equation Model (SEM) with AMOS software version 18. The results of the study showed that generally entrepreneurial networking influenced the marketing performance through the business superiority and the adaptability of business environment. Then; it is suggested that entrepreneurial networking is necessary to be built and developed on the micro, small and medium enterprises of convection.
{"title":"CREATING THE ENTREPRENEURIAL NETWORKING THROUGH THE BUSINESS SUPERIORITY AND ADAPTABILITY OF BUSINESS ENVIRONMENT TO IMPROVE THE MARKETING PERFORMANCE","authors":"Murwatiningsih, N. Oktarina, Sri EndahWahyuningsih, Indri Murniawaty","doi":"10.26480/mecj.02.2019.36.40","DOIUrl":"https://doi.org/10.26480/mecj.02.2019.36.40","url":null,"abstract":"The study examined and analyzed empirically the influence of entrepreneurial networking, the business superiority and the business environment adaptability toward the marketing performance on micro, small and medium enterprises of convection in Central Java. Based on the research gap of the research results about the influence of entrepreneurial networking toward marketing performance; we got a proposition that business superiority was the ability of a business to give more values than competitors; such as developing the product quality, creating more varied products, providing better services, creating customer loyalty, and determining the competitive selling price with the cooperative spirit which was beneficial and useful. The business superiority potentially improved the marketing performance. The underlying theories of the study were the social capital theory, the competitive advantage theory, and the organizational and dynamic capability approach. The population of the study was the micro, small and medium enterprises of convection in Central Java. There were 180 respondents as the samples of the study. The respondents were the owners/ managers of convection enterprises; the samples were prioritized for enterprises which belonged to the characteristics of the cluster target program at the Office of Industry and Trade in Central Java. The data were analyzed by Structural Equation Model (SEM) with AMOS software version 18. The results of the study showed that generally entrepreneurial networking influenced the marketing performance through the business superiority and the adaptability of business environment. Then; it is suggested that entrepreneurial networking is necessary to be built and developed on the micro, small and medium enterprises of convection.","PeriodicalId":197061,"journal":{"name":"MALAYSIAN E COMMERCE JOURNAL","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131521753","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-01-22DOI: 10.26480/mecj.02.2019.12.14
R. Othman, Kamal Fahrulrazy Rahim, Rabiatul Adawiyah binti Kamarulzaman, Dia Widyawati binti Amat, Rohana Sham
Internet has become an amazing potential for learning, entertainment and socializing gizmo. It has encouraged teenagers and children to participate and express themselves for extraordinary source of information and selfimprovement. Understanding the responsibility that comes with technology is a key to safety. The study is useful because it enabled contrast between the views of children and the parents with regard to online risks and threats. Therefore, a literature review has been simplified and produced a proposed scope of this field which covers the benefits, risks and issues of on internet which combine, replicate and modify 2 surveys done by several researchers who examined the issues of parental self-efficacy in controlling and monitoring technology. Estimated to be organized in December 2018 this research will also consist of a survey and a total of 12 tape-recorded semistructured interviews with children and parents to discover how often children encounter disturbing or harmful content on the web and what kind of prevention and solutions made by parents.
{"title":"LITERATURE REVIEW ON INTERNET BENEFITS, RISKS AND ISSUES: A CASE STUDY FOR CYBER PARENTING IN MALAYSIA","authors":"R. Othman, Kamal Fahrulrazy Rahim, Rabiatul Adawiyah binti Kamarulzaman, Dia Widyawati binti Amat, Rohana Sham","doi":"10.26480/mecj.02.2019.12.14","DOIUrl":"https://doi.org/10.26480/mecj.02.2019.12.14","url":null,"abstract":"Internet has become an amazing potential for learning, entertainment and socializing gizmo. It has encouraged teenagers and children to participate and express themselves for extraordinary source of information and selfimprovement. Understanding the responsibility that comes with technology is a key to safety. The study is useful because it enabled contrast between the views of children and the parents with regard to online risks and threats. Therefore, a literature review has been simplified and produced a proposed scope of this field which covers the benefits, risks and issues of on internet which combine, replicate and modify 2 surveys done by several researchers who examined the issues of parental self-efficacy in controlling and monitoring technology. Estimated to be organized in December 2018 this research will also consist of a survey and a total of 12 tape-recorded semistructured interviews with children and parents to discover how often children encounter disturbing or harmful content on the web and what kind of prevention and solutions made by parents.","PeriodicalId":197061,"journal":{"name":"MALAYSIAN E COMMERCE JOURNAL","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132011698","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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