Pub Date : 2023-05-15DOI: 10.15282/jgi.6.1.2023.9114
Queenie Wong, Noraina Mazuin Sapuan, Muhammad Waris Ali Khan
The purpose of this research is to study the impact of safety and health towards construction workforce productivity among G3 contractor in Kuantan, Pahang. Previous research found that poor performance of time and budget, wastage in site and low productivity are mainly caused by the safety and health issues happen in construction industry. The lack of safety concern based on insufficient safety compliance and poor attitude towards safety. While poor safety measure on working environment and material storage causes injuries and accident that affect works in site. Lack of health concern base on physical health issue we discuss about respiratory illness and mental health issue about stress and burnout has found affect the most among construction workers. Quantitative research is used to collect data and analyse by using PLS-SEM model. The data has applied to test the hypothesis based on the research objective. This research has collected 152 responses from G3 contractor workers in Kuantan, Pahang. Hence, the result of this survey is slightly limited but it could be used as a reference for future study base on safety and health topic.
{"title":"The Impact Of Safety And Health Towards Construction Workforce Productivity","authors":"Queenie Wong, Noraina Mazuin Sapuan, Muhammad Waris Ali Khan","doi":"10.15282/jgi.6.1.2023.9114","DOIUrl":"https://doi.org/10.15282/jgi.6.1.2023.9114","url":null,"abstract":"The purpose of this research is to study the impact of safety and health towards construction workforce productivity among G3 contractor in Kuantan, Pahang. Previous research found that poor performance of time and budget, wastage in site and low productivity are mainly caused by the safety and health issues happen in construction industry. The lack of safety concern based on insufficient safety compliance and poor attitude towards safety. While poor safety measure on working environment and material storage causes injuries and accident that affect works in site. Lack of health concern base on physical health issue we discuss about respiratory illness and mental health issue about stress and burnout has found affect the most among construction workers. Quantitative research is used to collect data and analyse by using PLS-SEM model. The data has applied to test the hypothesis based on the research objective. This research has collected 152 responses from G3 contractor workers in Kuantan, Pahang. Hence, the result of this survey is slightly limited but it could be used as a reference for future study base on safety and health topic.","PeriodicalId":277161,"journal":{"name":"Journal of Governance and Integrity","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116860337","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 : 2023-05-15DOI: 10.15282/jgi.6.1.2023.9111
M. S. Shaharudin, Y. Ganesan, Yudi Fernando, N. Ahmad, A. Amran, Khai-Loon Lee
In an ideal world, publicly listed companies would be forced to publish a report on the Sustainable Development Goals (SDGs). The abandonment of SDG reporting in annual reports by public corporations is the focus of this study. We noticed in recent years that many companies are unable to recognise and commit to the Sustainable Development Goals (SDGs) in their annual reports. We observed that Malaysia prioritises economic growth above environmental concerns. Malaysia's economic growth and health system have been jeopardised as a result of the current COVID-19 outbreak. It will be difficult to achieve the other sustainable development objectives if there is a significant prevalence of chronic infectious and non-infectious diseases, as well as a lack of physical, mental, and social well-being in society. In this study, a collection of primary data gathered from the Bursa Malaysia will be used for performance analysis and forecasting. The analytical tools used for this inquiry were Power BI and RapidMiner. In the first activity, we discovered that software and services businesses who use IR 4.0 had the best SDG implementation performance. According to the study, there is a significant relationship between organisations' use of IR 4.0 and their efforts to fulfil the SDGs. It will be easier to meet the Sustainable Development Goals with broad IR 4.0 adoption in a company. According to the results of the survey, Selangor is the state with the highest degree of company SDG implementation. In conclusion, predicted data reveal that states and specific SDGs have a substantial influence on corporate adoption of SDGs. Finally, Selangor-based software and service enterprises provide the most contribution to the achievement of the Sustainable Development Goals.
{"title":"Predicting Sustainable Development Goals through the Industry 4.0: Insights from Public Listed Companies","authors":"M. S. Shaharudin, Y. Ganesan, Yudi Fernando, N. Ahmad, A. Amran, Khai-Loon Lee","doi":"10.15282/jgi.6.1.2023.9111","DOIUrl":"https://doi.org/10.15282/jgi.6.1.2023.9111","url":null,"abstract":"In an ideal world, publicly listed companies would be forced to publish a report on the Sustainable Development Goals (SDGs). The abandonment of SDG reporting in annual reports by public corporations is the focus of this study. We noticed in recent years that many companies are unable to recognise and commit to the Sustainable Development Goals (SDGs) in their annual reports. We observed that Malaysia prioritises economic growth above environmental concerns. Malaysia's economic growth and health system have been jeopardised as a result of the current COVID-19 outbreak. It will be difficult to achieve the other sustainable development objectives if there is a significant prevalence of chronic infectious and non-infectious diseases, as well as a lack of physical, mental, and social well-being in society. In this study, a collection of primary data gathered from the Bursa Malaysia will be used for performance analysis and forecasting. The analytical tools used for this inquiry were Power BI and RapidMiner. In the first activity, we discovered that software and services businesses who use IR 4.0 had the best SDG implementation performance. According to the study, there is a significant relationship between organisations' use of IR 4.0 and their efforts to fulfil the SDGs. It will be easier to meet the Sustainable Development Goals with broad IR 4.0 adoption in a company. According to the results of the survey, Selangor is the state with the highest degree of company SDG implementation. In conclusion, predicted data reveal that states and specific SDGs have a substantial influence on corporate adoption of SDGs. Finally, Selangor-based software and service enterprises provide the most contribution to the achievement of the Sustainable Development Goals.","PeriodicalId":277161,"journal":{"name":"Journal of Governance and Integrity","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129206501","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 : 2023-05-14DOI: 10.15282/jgi.6.1.2023.9159
Noor Akma Abu Bakar, Noridayu Mah Hashim, A. Aminuddin, Siti Aishah Zakaria, Mazlina Abdul Majid
Natural catastrophes and disasters may cause the destruction of infrastructure and personal property. In order to reduce the effects of such tragedies, the effectiveness of the evacuation procedures is essential. Effective evacuation procedures, however, also depend on governance issues in addition to technical aspects like infrastructure and communication. This paper intends to review on how governance, and evacuation protocols relate to emergency preparedness and disaster management (DM). Thus, this study explores the use of agent-based and social force theory in developing evacuation simulation models that incorporate evacuation governance strategies. Practitioners and policymakers can better understand the elements that determine the effectiveness of evacuation procedures and create more efficient methods for disaster management and emergency response by modelling human behaviour in disaster circumstances. The policy is an illustration of how governance elements can be integrated into evacuation procedures and guidelines for effective DM. Thus, the expected result for this study emphasises the significance of governance for policymakers and practitioners in the execution of evacuation procedures.
{"title":"Towards Effective Evacuation Procedures in Disaster Management (Dm): Simulation Modelling and Governance Strategies","authors":"Noor Akma Abu Bakar, Noridayu Mah Hashim, A. Aminuddin, Siti Aishah Zakaria, Mazlina Abdul Majid","doi":"10.15282/jgi.6.1.2023.9159","DOIUrl":"https://doi.org/10.15282/jgi.6.1.2023.9159","url":null,"abstract":"Natural catastrophes and disasters may cause the destruction of infrastructure and personal property. In order to reduce the effects of such tragedies, the effectiveness of the evacuation procedures is essential. Effective evacuation procedures, however, also depend on governance issues in addition to technical aspects like infrastructure and communication. This paper intends to review on how governance, and evacuation protocols relate to emergency preparedness and disaster management (DM). Thus, this study explores the use of agent-based and social force theory in developing evacuation simulation models that incorporate evacuation governance strategies. Practitioners and policymakers can better understand the elements that determine the effectiveness of evacuation procedures and create more efficient methods for disaster management and emergency response by modelling human behaviour in disaster circumstances. The policy is an illustration of how governance elements can be integrated into evacuation procedures and guidelines for effective DM. Thus, the expected result for this study emphasises the significance of governance for policymakers and practitioners in the execution of evacuation procedures.\u0000 \u0000 ","PeriodicalId":277161,"journal":{"name":"Journal of Governance and Integrity","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132773714","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 : 2023-05-14DOI: 10.15282/jgi.6.1.2023.9160
Noridayu Mah Hashim, Noor Akma Abu Bakar, Z. Kamaruzzaman, Sarifah Radiah Shariff, Siti Nur Zahrah Amin Burhanuddin
Flood management can be defined as the technique and strategy to reduce the risk and damage from flooding. The efficient strategies for the both short-term and long-term plans is needed in order to minimise losses and damage during disaster happen. Flood governance entails the need of a coordinated system in dealing with this natural disaster. The phases of the flood disaster management cycle such as flood preparedness, flood mitigation, Emergency Response Plan (ERP), and flood recovery helped the federal government and states government to overcome the flood disaster. In Malaysia, the disaster management undergoes three levels, where each level is governed by a committee with specified responsibilities. Flood disaster mitigation is crucial since it is possible to prevent damage that is brought upon by flood disaster. During the flood event, all the flood victims must be allocated to relief center. The allocation process needs to be conducted efficiently to avoid much worse incidents happening. The aims of this paper review are to explore the existing knowledge on flood mitigation and to identify Location-allocation model currently applied to solve allocation of flood victims to relief centre.The paper review is based on secondary data to give comparison and recommendation in achieving the objective. However, lack of coordination remains an issue that could potentially be tackled using a more efficient framework. Further researches are needed to test the effectiveness of this framework in improving flood governance.
{"title":"Flood Governance: A Review on Allocation of Flood Victims Using Location-Allocation Model and Disaster Management in Malaysia","authors":"Noridayu Mah Hashim, Noor Akma Abu Bakar, Z. Kamaruzzaman, Sarifah Radiah Shariff, Siti Nur Zahrah Amin Burhanuddin","doi":"10.15282/jgi.6.1.2023.9160","DOIUrl":"https://doi.org/10.15282/jgi.6.1.2023.9160","url":null,"abstract":"Flood management can be defined as the technique and strategy to reduce the risk and damage from flooding. The efficient strategies for the both short-term and long-term plans is needed in order to minimise losses and damage during disaster happen. Flood governance entails the need of a coordinated system in dealing with this natural disaster. The phases of the flood disaster management cycle such as flood preparedness, flood mitigation, Emergency Response Plan (ERP), and flood recovery helped the federal government and states government to overcome the flood disaster. In Malaysia, the disaster management undergoes three levels, where each level is governed by a committee with specified responsibilities. Flood disaster mitigation is crucial since it is possible to prevent damage that is brought upon by flood disaster. During the flood event, all the flood victims must be allocated to relief center. The allocation process needs to be conducted efficiently to avoid much worse incidents happening. The aims of this paper review are to explore the existing knowledge on flood mitigation and to identify Location-allocation model currently applied to solve allocation of flood victims to relief centre.The paper review is based on secondary data to give comparison and recommendation in achieving the objective. However, lack of coordination remains an issue that could potentially be tackled using a more efficient framework. Further researches are needed to test the effectiveness of this framework in improving flood governance.","PeriodicalId":277161,"journal":{"name":"Journal of Governance and Integrity","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129534422","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 : 2023-05-14DOI: 10.15282/jgi.6.1.2023.7544
Muhammad Amar Azamuddin Abd Ghafar, F. Mohamad
The purpose of this study is to see how customer demand changes when Malaysian e-commerce hosts a major event affect the warehouse operations. This is due to the fact that, when compared to non-major events, the pricing are very reasonable. As a result, when the major events happen, e-commerce especially the warehouse operations will face significant challenges in managing customer orders. Long lines can be found in the picking and packing sections. Orders will then be shipped later than anticipated. In this study, Company X is one of the e-commerce companies affected by this issue. Discrete Event Simulation (DES) was used as the method in measuring the warehouse performance under study. By introducing several scenarios that are appropriate for company X, the company's warehouse performance is found to be more efficient in terms of reducing process queuing time and resource utilization.
{"title":"Warehouse Performance Improvement During Big Event using Discrete Event Simulation approach : A Case Study of Food and Beverages Company in Shah Alam","authors":"Muhammad Amar Azamuddin Abd Ghafar, F. Mohamad","doi":"10.15282/jgi.6.1.2023.7544","DOIUrl":"https://doi.org/10.15282/jgi.6.1.2023.7544","url":null,"abstract":"The purpose of this study is to see how customer demand changes when Malaysian e-commerce hosts a major event affect the warehouse operations. This is due to the fact that, when compared to non-major events, the pricing are very reasonable. As a result, when the major events happen, e-commerce especially the warehouse operations will face significant challenges in managing customer orders. Long lines can be found in the picking and packing sections. Orders will then be shipped later than anticipated. In this study, Company X is one of the e-commerce companies affected by this issue. Discrete Event Simulation (DES) was used as the method in measuring the warehouse performance under study. By introducing several scenarios that are appropriate for company X, the company's warehouse performance is found to be more efficient in terms of reducing process queuing time and resource utilization.","PeriodicalId":277161,"journal":{"name":"Journal of Governance and Integrity","volume":"193 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134355503","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 : 2023-05-14DOI: 10.15282/jgi.6.1.2023.8827
Sonia Johanthan, N.A. Mohamad Yusof, Zam Zuriyati Mohamad, K. Moorthy
This study aims to determine the impact of corporate governance mechanism on the directors' remuneration disclosure level and firm value. Data were collected from annual reports of 200 selected companies listed in Bursa Malaysia from 2013 to 2019. Pooled OLS, longitudinal data and 2SLS was carried out to accomplish the objective. The results show that board independence significantly impact the directors’ remuneration disclosure level while CEO duality and board size are insignificant on the directors’ remuneration disclosure level. Another finding revealed that directors’ remuneration disclosure level and board size were significant in affecting the firm value. It was also found that directors’ remuneration disclosure does not mediated the relationship between board structure and firm value. This finding deserves the attention of the stakeholders, investors, policymakers, and organizations in modelling a high-level disclosure and governance structure in the corporate environment in enhancing firm value.
{"title":"Board Structure, Directors’ Remuneration Disclosure Level and Firm Value in Malaysia","authors":"Sonia Johanthan, N.A. Mohamad Yusof, Zam Zuriyati Mohamad, K. Moorthy","doi":"10.15282/jgi.6.1.2023.8827","DOIUrl":"https://doi.org/10.15282/jgi.6.1.2023.8827","url":null,"abstract":"This study aims to determine the impact of corporate governance mechanism on the directors' remuneration disclosure level and firm value. Data were collected from annual reports of 200 selected companies listed in Bursa Malaysia from 2013 to 2019. Pooled OLS, longitudinal data and 2SLS was carried out to accomplish the objective. The results show that board independence significantly impact the directors’ remuneration disclosure level while CEO duality and board size are insignificant on the directors’ remuneration disclosure level. Another finding revealed that directors’ remuneration disclosure level and board size were significant in affecting the firm value. It was also found that directors’ remuneration disclosure does not mediated the relationship between board structure and firm value. This finding deserves the attention of the stakeholders, investors, policymakers, and organizations in modelling a high-level disclosure and governance structure in the corporate environment in enhancing firm value.","PeriodicalId":277161,"journal":{"name":"Journal of Governance and Integrity","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115691291","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 : 2023-05-14DOI: 10.15282/jgi.6.1.2023.9105
Norhabibi Aishah Shaiful Bahari, Afif Aizuddin Abdillah, B. Alrazi
Urbanization has extensively impacted the climate change issues as the ground level temperatures are dramatically increased from the greenhouse gas emissions (carbon emissions) caused by business operations globally. Consistently, the main contributor of climate change is from the power generation sector that emitted the highest carbon emissions from their coal burning activities. Amidst these circumstances, the growth of the development of policies and commitments in mitigating the issues had exponentially taken place globally. This research aims to observe the level of carbon emissions and climate change engagement through corporate reporting in Malaysia. Thus, this research analyses the main power producer in Malaysia, Tenaga Nasional Berhad for the year 2015 to year 2021. Based on the content analysis of annual reports, sustainability reports, and website’s statements, the overall results indicate that the level of reporting had significantly increased in 2018 with the introduction of new mandatory guidelines from Bursa Malaysia as well as the adoption of Sustainable Development Goals (SDGs) in their corporate reporting. The findings suggest that the awareness on the company to mitigate the issues as a goal congruence with Malaysia’s commitments internationally on climate change by communicating through corporate reporting.
城市化对气候变化问题产生了广泛的影响，因为全球商业活动造成的温室气体排放(碳排放)导致地面温度急剧升高。一直以来，气候变化的主要贡献者来自发电部门，因为他们的燃煤活动排放了最高的碳排放量。在这种情况下，在全球范围内，减轻这些问题的政策和承诺的发展呈指数增长。本研究旨在通过马来西亚的企业报告观察碳排放水平和气候变化参与。因此，本研究分析了2015年至2021年马来西亚主要电力生产商Tenaga Nasional Berhad的情况。根据年度报告、可持续发展报告和网站声明的内容分析，总体结果表明，随着马来西亚证券交易所引入新的强制性指导方针以及在公司报告中采用可持续发展目标(sdg)，报告水平在2018年显着提高。研究结果表明，通过公司报告进行沟通，公司意识到要减轻这些问题，并将其作为与马来西亚在国际上对气候变化的承诺相一致的目标。
{"title":"The Level of Carbon Emissions and Climate Change Engagement Through Corporate Reporting: An Analysis of Main Power Producer in Malaysia","authors":"Norhabibi Aishah Shaiful Bahari, Afif Aizuddin Abdillah, B. Alrazi","doi":"10.15282/jgi.6.1.2023.9105","DOIUrl":"https://doi.org/10.15282/jgi.6.1.2023.9105","url":null,"abstract":"Urbanization has extensively impacted the climate change issues as the ground level temperatures are dramatically increased from the greenhouse gas emissions (carbon emissions) caused by business operations globally. Consistently, the main contributor of climate change is from the power generation sector that emitted the highest carbon emissions from their coal burning activities. Amidst these circumstances, the growth of the development of policies and commitments in mitigating the issues had exponentially taken place globally. This research aims to observe the level of carbon emissions and climate change engagement through corporate reporting in Malaysia. Thus, this research analyses the main power producer in Malaysia, Tenaga Nasional Berhad for the year 2015 to year 2021. Based on the content analysis of annual reports, sustainability reports, and website’s statements, the overall results indicate that the level of reporting had significantly increased in 2018 with the introduction of new mandatory guidelines from Bursa Malaysia as well as the adoption of Sustainable Development Goals (SDGs) in their corporate reporting. The findings suggest that the awareness on the company to mitigate the issues as a goal congruence with Malaysia’s commitments internationally on climate change by communicating through corporate reporting.","PeriodicalId":277161,"journal":{"name":"Journal of Governance and Integrity","volume":"257 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132631678","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 : 2023-05-14DOI: 10.15282/jgi.6.1.2023.9106
Dalila Abu Bakar, Mohamed Hisham Haji Yahya, N. Abdul Rahim
Occupational fraud costs the average firm 5% of its annual income. This equates to a $3.7 trillion yearly loss due to fraud worldwide. The bulk of reported losses (51.9%) were less than $200,000. Financial statement fraud is the most expensive type of occupational fraud, with an average loss of $1,000,000. The most popular methods of detecting fraud are tips (42.2%), management reviews (16.0%), and internal audits (14.1%). Surprisingly, external audits (done by CPA firms) account for just about 3.0% of fraud detection. The majority of cases of fraud identified through tips come from workers (49.0%), followed by consumers (21.6%). Financial reports have been used to anticipate stock return, and firms with top management counsel (TMC) are less likely to see their stock price fall. Therefore, this paper offers a review of the research on earnings management conducted in earlier studies. The problem arising from earnings management will be covered under dilemma in earnings management disclosure studies. Next, evidence of earning management activities is discussing on the previous studied of earnings management. This study also investigates the approaches employed by early researchers to address this problem. The finding discovered by the researcher will be covered under the discussion on earnings management disclosure. Researchers can use this review paper as a reference for researching earnings management in annual reports
{"title":"A Review Analysis of Earnings Management Report Disclosure","authors":"Dalila Abu Bakar, Mohamed Hisham Haji Yahya, N. Abdul Rahim","doi":"10.15282/jgi.6.1.2023.9106","DOIUrl":"https://doi.org/10.15282/jgi.6.1.2023.9106","url":null,"abstract":"Occupational fraud costs the average firm 5% of its annual income. This equates to a $3.7 trillion yearly loss due to fraud worldwide. The bulk of reported losses (51.9%) were less than $200,000. Financial statement fraud is the most expensive type of occupational fraud, with an average loss of $1,000,000. The most popular methods of detecting fraud are tips (42.2%), management reviews (16.0%), and internal audits (14.1%). Surprisingly, external audits (done by CPA firms) account for just about 3.0% of fraud detection. The majority of cases of fraud identified through tips come from workers (49.0%), followed by consumers (21.6%). Financial reports have been used to anticipate stock return, and firms with top management counsel (TMC) are less likely to see their stock price fall. Therefore, this paper offers a review of the research on earnings management conducted in earlier studies. The problem arising from earnings management will be covered under dilemma in earnings management disclosure studies. Next, evidence of earning management activities is discussing on the previous studied of earnings management. This study also investigates the approaches employed by early researchers to address this problem. The finding discovered by the researcher will be covered under the discussion on earnings management disclosure. Researchers can use this review paper as a reference for researching earnings management in annual reports","PeriodicalId":277161,"journal":{"name":"Journal of Governance and Integrity","volume":"112 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131715291","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 : 2023-05-14DOI: 10.15282/jgi.6.1.2023.9108
Nor Shaipah Abdul Wahab, Yong Hong Low
The market for sanitaryware in the world was estimated at USD 13.00 billion in 2021, and it is anticipated to expand at a compound annual growth rate (CAGR) of 5.1% over the next five years. Sanitaryware includes items like washbasins, pedestals, and other sanitary equipment like toilets. Typically, ceramic, pressed metal, and other materials are used to create these products. One of the key factors fuelling the market's expansion globally is the growing awareness of superior sanitaryware items due to different benefits to cleanliness and health. This paper uses the Fishbone diagram technique to identify the potential root causes of fluctuating revenue of a sanitaryware retailer in Malaysia. As a result, the proposed solutions to improve the business performance of the company are proposed using the Business Excellence Model approach. The findings of this research are expected to make important contributions to the sanitaryware industry as it will help the companies to understand the customer behaviours and strategies to improve their business performance. This research also can act as a basic guideline when they want to analyse their business performance using Fishbone diagram method
{"title":"Improvement of Business Performance in Small-Medium Enterprise (SME) : Evidence From A Sanitaryware Company in Malaysia","authors":"Nor Shaipah Abdul Wahab, Yong Hong Low","doi":"10.15282/jgi.6.1.2023.9108","DOIUrl":"https://doi.org/10.15282/jgi.6.1.2023.9108","url":null,"abstract":"The market for sanitaryware in the world was estimated at USD 13.00 billion in 2021, and it is anticipated to expand at a compound annual growth rate (CAGR) of 5.1% over the next five years. Sanitaryware includes items like washbasins, pedestals, and other sanitary equipment like toilets. Typically, ceramic, pressed metal, and other materials are used to create these products. One of the key factors fuelling the market's expansion globally is the growing awareness of superior sanitaryware items due to different benefits to cleanliness and health. This paper uses the Fishbone diagram technique to identify the potential root causes of fluctuating revenue of a sanitaryware retailer in Malaysia. As a result, the proposed solutions to improve the business performance of the company are proposed using the Business Excellence Model approach. The findings of this research are expected to make important contributions to the sanitaryware industry as it will help the companies to understand the customer behaviours and strategies to improve their business performance. This research also can act as a basic guideline when they want to analyse their business performance using Fishbone diagram method","PeriodicalId":277161,"journal":{"name":"Journal of Governance and Integrity","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125094840","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 : 2023-05-14DOI: 10.15282/jgi.6.1.2023.9066
Hasnah Haron, Zubaidah Zainal Abidin, N. Ramli, Avylin Roziana Mohd Ariffin, Nurul Nazlia Jamil, Kasumalinda Alwi
State Islamic Religious Council (SIRCs) in Malaysia were established for the social welfare under the purview of state enactments in an Islamic setting. Despite the absence of a profit motive, accountability must be upheld as it is set up to be the guardian of resources so that the trust of stakeholders could be obtained. SIRCs are expected to uphold their ethics and values in their overall operations. However, a number of negative cases of SIRCs were reported in the local media which has tarnished the image of SIRCs. Thus governors of SIRCs should managed their human assets well. Human governance is the governors’ commitment to improve employees’ values and ethical behavior in the organization through their leadership, integrity fostered in the organization, training that the governors’ attended and internal control that has been put in place. The objective of the study is to examine whether Human Governance Index (HG INDEX) could be applied to SIRCs. HG INDEX comprise of 4 components which are (i) BOD Leadership, (ii) Level of Integrity Index, (iii) BOD Quantity of Training Index, and (iv) Quality of Internal Control System Index . Thirteen(13), 2019 annual reports of SIRCs were used as a basis for data collection. Based on the findings, Quality of Internal control and Level of Integrity were found to be the highest disclosed index. Overall, HG index was found to be low for SIRCs. Thus Governors of SIRCs can use the findings of the study to increase their transparency and accountability to stakeholders by focusing on HG in order to gain the public trust.
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