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Internal Corporate Governance Mechanism: A Review 公司内部治理机制研究述评
Pub Date : 2022-07-09 DOI: 10.15282/jgi.5.2.2022.7103
Nor Shaipah Abdul Wahab, Noraina Mazuin Sapuan, Omonov Akrom Abdinazarovich
Corporate governance (CG) is a comprehensive term that incorporates many distinct facets. Because of numerous financial scandals, public knowledge of CG has increased significantly, particularly in emerging countries like Malaysia. The effectiveness of organizations' adherence with CG legislation and standards is still in question, resulting in numerous incidents of accounting fraud. Furthermore, both internally and externally, company performance is contingent on the effectiveness of Corporate Governance procedures. The purpose of this study is to examine the determinants of internal corporate governance mechanisms and the affect towards financial statement fraud. A comprehensive study of the literature on corporate governance mechanism is carried out. Finally, new lines of research are identified for future study.
公司治理(CG)是一个综合的术语,包含许多不同的方面。由于大量的金融丑闻,公众对CG的了解大大增加,特别是在马来西亚等新兴国家。组织遵守CG立法和标准的有效性仍然存在问题,导致许多会计欺诈事件。此外,无论是对内还是对外,公司绩效都取决于公司治理程序的有效性。本研究的目的是研究内部公司治理机制的决定因素及其对财务报表舞弊的影响。对有关公司治理机制的文献进行了全面的研究。最后,确定了未来研究的新方向。
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引用次数: 0
Does expert judgement is important in mining industry?: A systematic literature review study 专家判断在采矿业中重要吗?一项系统的文献综述研究
Pub Date : 2022-07-09 DOI: 10.15282/jgi.5.2.2022.7135
Siti Noraishah Ismail, Azizan Ramli, H. Abdul Aziz
The Delphi technique is used to achieve consensus from a panel of experts on particular issues by several series or rounds. Previous scholars widely used Delphi in social science studies, business, healthcare, education and many more. However, there is a lack of systematic review on the contribution of Delphi in the engineering and technology field of research. Thus, the aims of this systematic literature review (SLR) are to investigate the contribution of Delphi in solving problems for the past 11 years in the mining industry and to understand the future outlook of Delphi in the Malaysian mining industry. By applying the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA), 37 selected papers were identified with three main themes and 24 subthemes created using thematic analysis. Based on the findings, the most highlighted contribution of Delphi came from Theme 3: Delphi’s derivatives (50.0%), followed by Theme 1: Mine lifecycle (12.5%), and Theme 2: Analysis of Delphi (37.5 %). In conclusion, an SLR could hopefully increase awareness among mining players to use Delphi in solving their problems which cannot be solved by machinery or tools in achieving a consensus among experts.
德尔菲技术用于通过几个系列或几轮从专家小组中就特定问题达成共识。以前的学者将德尔菲广泛应用于社会科学研究、商业、医疗保健、教育等领域。然而,对于德尔菲在工程技术研究领域的贡献,目前还缺乏系统的评价。因此,本系统文献综述(SLR)的目的是调查德尔福在过去11年中解决采矿业问题的贡献,并了解德尔福在马来西亚采矿业的未来前景。通过应用系统评价和荟萃分析的首选报告项目(PRISMA), 37篇选定的论文被确定为三个主题和24个使用主题分析创建的副主题。结果表明,Delphi的贡献最大的是主题3:Delphi的衍生品(50.0%),其次是主题1:矿山生命周期(12.5%),其次是主题2:Delphi的分析(37.5%)。总之,SLR有望提高挖矿玩家的意识,让他们使用Delphi来解决机器或工具无法解决的问题,从而在专家之间达成共识。
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引用次数: 0
The Study of Home-Buyers’ Satisfaction Towards Purchasing Houses in Residential Areas 住宅小区居民购房满意度研究
Pub Date : 2022-07-09 DOI: 10.15282/jgi.5.2.2022.7015
Nurhidayah Azmy, N. Tutur
As the world evolves across cultures and centuries, people has become master builders and construct different kinds of houses for themselves and the community. Houses act as shelters and typically have basic features that protects the occupants from rain or sunlight, however, the features and functionality of houses nowadays has gone through so much improvement to cater the needs of homebuyers. Most homebuyers decides on purchasing a house based on their limited knowledge on real estate purchasing, and a lot of them did not conduct research prior to purchasing a house. This resulted in dissatisfied homebuyers and end up making them spend more money in the long term as to perform maintenance work (if they purchased low quality houses). This paper explores the satisfaction of homebuyers towards purchasing houses in residential area by validating the three contributing factors towards achieving homebuyers’ satisfaction found from the literature. This study assists in highlighting the vital aspects that developers should focus on in residential construction in order to increase the level of satisfaction of homebuyers during the post-construction phase. Three factors were identified from the literature as the factors contributing to homebuyers’ satisfaction which are (i) home warranty, (ii) suitable location with complete facilities, and (iii) security protection. A total of 55 questionnaires were distributed to homebuyers in Taman Nusa Intan, Senawang, Negeri Sembilan. Based on the Pearson Correlation Coefficient, all variables have positive correlations and indicates that the three factors do contribute towards homebuyers’ satisfaction in purchasing houses. In order to achieve homebuyers’ satisfaction, developers need to ensure that workmanship during construction is performed according to standards to avoid resulting in bad quality and hence produce defects during the handover process to the homebuyers. Defects that were identified then need to be made good during the warranty period and need to be exercised fully to benefit the homebuyers.
随着世界跨越文化和世纪的发展,人们已经成为建筑大师,为自己和社区建造不同类型的房屋。房屋作为庇护所,通常具有保护居住者免受雨水或阳光照射的基本特征,然而,如今房屋的特征和功能已经经过了很多改进,以满足购房者的需求。大多数购房者的购房决定是基于他们对房地产购买的有限知识,而且很多人在购房前没有进行调查。这导致了不满意的购房者,并最终使他们在长期内花费更多的钱来进行维修工作(如果他们购买的是低质量的房子)。本文通过验证从文献中发现的三个有助于实现购房者满意度的因素,探讨了购房者对购买住宅的满意度。这项研究有助于突出开发商在住宅建设中应该关注的重要方面,以提高购房者在建设后阶段的满意度。从文献中确定了三个因素作为影响购房者满意度的因素,这三个因素是(i)房屋保修,(ii)设施齐全的合适位置,以及(iii)安全保护。总共55份问卷被分发给了森美兰州的塔曼努沙因丹、塞纳旺、内森美兰州的购房者。根据Pearson相关系数,所有变量都有正相关,表明这三个因素确实对购房者的购房满意度有贡献。为了让购房者满意,开发商在施工过程中需要确保施工工艺符合标准,避免在交付给购房者的过程中造成质量不良,从而产生缺陷。然后发现的缺陷需要在保修期内进行修复,并且需要充分行使以使购房者受益。
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引用次数: 0
Human Governance Index of Manufacturing Sector of Shariah Compliant Companies in Malaysia: A Preliminary Analysis 马来西亚符合伊斯兰教法的公司制造业的人类治理指数:初步分析
Pub Date : 2022-07-09 DOI: 10.15282/jgi.5.2.2022.7361
Hasnah Haron, Nurul Nazlia Jamil, N. Ramli, S. Aziz, Syahnaz Sulaiman, I. Gautama, A. Gui, S. Sari, Nurul ‘Athirah Rosli, Nurul Kamarina Kamarudin
Human Governance refers to the governors’ commitment to improve employees’ values and ethical behaviour in the organization. Humans are capital asset and key driver to a successful organisation. The objectives of the study are to explain the development of human governance index and discuss the findings of human governance index when applied to 68 Shariah-compliant companies in the manufacturing sector. Previous study used primary and secondary data. Thus, this study will combine the indices of Human Governance from previous study and will develop a more comprehensive checklist using secondary data. Human Governance Index of this study comprises 37 items which are made up of four (4) main components which are (1) BOD Leadership - which is measured by i) BOD Job Experience Index, (ii) BOD Educational Background Index, (iii) BOD Educational Level Index, (iv) BOD Age Index, (v) BOD Gender Diversity Index; (2) Level of Integrity Index; (3) BOD Quantity of Training Index; and (4) Quality of Internal Control System Index. The index has been validated by panel experts and inter-rater consistency was also conducted. The index was then used to measure the Human Governance Index of 68 Shariah-compliant companies’ annual reports for the year 2019. 68 Shariah-compliant companies are from manufacturing companies which comprise 25 consumer products, 3 healthcare, and 40 industrial products. The results of this study revealed that consumer product sector has the highest items compared to industrial product and healthcare sectors. BOD job experience index has the highest mean of 92.9% indicates that BOD has more than 10 years’ experience and BOD gender diversity index has the lowest mean of 17.6% which comprises female. Human governance Index can be used to assist companies to improve their human capital who are important assets to the company and have been proven to increase performance of companies if they are better managed.
人的治理是指管理者致力于提高组织中员工的价值观和道德行为。人是资本资产,是成功组织的关键驱动力。本研究的目的是解释人类治理指数的发展,并讨论人类治理指数应用于68家符合伊斯兰教法的制造业公司时的发现。先前的研究使用了一手和二手数据。因此,本研究将结合以往研究的人类治理指标,并将利用二手数据制定更全面的清单。本研究的人类治理指数包括37个项目,由四(4)个主要组成部分组成:(1)BOD领导-由i) BOD工作经验指数,(ii) BOD教育背景指数,(iii) BOD教育水平指数,(iv) BOD年龄指数,(v) BOD性别多样性指数衡量;(2)诚信指数水平;(3)培训指标BOD数量;(4)内部控制制度指标质量。该指标已经过专家组专家验证,并进行了评级机构间的一致性分析。该指数随后被用于衡量68家符合伊斯兰教法的公司2019年年度报告的人类治理指数。68家符合伊斯兰教法的公司来自制造公司,其中包括25种消费品,3种医疗保健产品和40种工业产品。这项研究的结果显示,与工业产品和医疗保健部门相比,消费品部门的项目最高。按需需要员工作经验指数均值最高,为92.9%,表明按需需要员有10年以上工作经验;按需需要员性别多样性指数均值最低,为17.6%,为女性。人力治理指数可以用来帮助公司提高人力资本,人力资本是公司的重要资产,如果管理得更好,已被证明可以提高公司的绩效。
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引用次数: 0
The Influence of Socio-Demographic Characteristic on Entrepreneurial Intention: An Empirical Study in Sultanate of Oman 社会人口特征对创业意向的影响:阿曼苏丹国的实证研究
Pub Date : 2022-07-09 DOI: 10.15282/jgi.5.2.2022.7313
Abdullah Khamis Al-amri, Mahmood Said Al-busaidi, Kawther Salim Al-Kindi, Essia Ries Ahmed
The purpose of this study is to analyse whether the determining factors of the socio-demographic factors will affect the entrepreneur’s intention (EI) to people who want to start up new business. This study also aims to measure the type of relationship between each factor and its connection to EI. The data was analysed using SPSS program using the Pearson Chi-square analysis methods and GEM 2020. The result of this study showed that there is significant role between demographic factors such as age, gender, income, and education level. The result of this study can contribute to the benefit of studies in Oman and finding the latest method which can increase the number of firms and start up new business. In the absence of media, this study can also enhance the knowledge and create awareness of the importance of entrepreneurship and its capability to create the growth, income, and wealth and prosperity.
本研究的目的是分析社会人口因素的决定因素是否会影响企业家对想要创业的人的意向(EI)。本研究还旨在衡量各因素之间的关系类型及其与EI的联系。数据分析采用SPSS程序,采用Pearson卡方分析方法和GEM 2020。研究结果表明,年龄、性别、收入、受教育程度等人口统计学因素之间存在显著的影响。这项研究的结果可以为阿曼的研究带来好处,并找到可以增加公司数量和开展新业务的最新方法。在缺乏媒体的情况下,本研究也可以提高对创业重要性的认识和创造意识,以及创业创造增长、收入、财富和繁荣的能力。
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引用次数: 4
The Impact of Trust, Knowledge Sharing, and Affective Commitment on SME Innovation Performance 信任、知识共享和情感承诺对中小企业创新绩效的影响
Pub Date : 2022-07-09 DOI: 10.15282/jgi.5.2.2022.7184
Donard Games, Tedi Hidayat, Jingga Fhardilha, Yudi Fernando, Dessy Kurnia Sari
Small and medium-sized enterprise (SME) performance can enhance SME sustainability and competitiveness. This study aims to examine the impacts of trust, knowledge sharing, and affective commitment on SME innovation performance. The present study will   contribute to current knowledge by providing factors affecting SME innovation performance in the context of Indonesia and pandemic crises. The present study uses regression analysis by surveying 56 small business owners or managers in West Sumatra, Indonesia. It was found that trust, knowledge sharing, and affective commitment are related to SME innovation performance.  Therefore, it is a moment to renew commitment to innovate by promoting trust and collaboration even during difficult situations.
中小企业绩效可以提高中小企业的可持续性和竞争力。本研究旨在探讨信任、知识分享和情感承诺对中小企业创新绩效的影响。本研究将通过提供在印度尼西亚和流行病危机背景下影响中小企业创新绩效的因素,为现有知识作出贡献。本研究通过对印度尼西亚西苏门答腊岛的56名小企业主或经理进行调查,使用回归分析。研究发现,信任、知识共享和情感承诺对中小企业创新绩效有显著影响。因此,即使在困难的情况下,也要通过促进信任和合作来重新承诺创新。
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引用次数: 5
Public Service Mall Innovation in Banda Aceh City 班达亚齐市公共服务商场创新
Pub Date : 2021-11-29 DOI: 10.15282/jgi.5.1.2021.7014
Muazzinah, Nurvadila Malia, Mahmuddin
This research is to find out what innovations exist in the Public Service Mall of Banda Aceh City, Aceh, Indonesia. This type of research uses qualitative research with a descriptive approach, namely by describing the results of research and analyzing so that the results obtained from informants are employees of the Banda Aceh City Public Service Mall, employees of the One-Stop Investment and Integrated Service Office and employees of the Population and Civil Registration Service at the Public Service Mall and the community as supporting informants who provide services at the Banda Aceh City Public Service Mall. The results of this study indicate that the innovation of the Banda Aceh City Public Service Mall can be said to be in accordance with the innovation guidelines criteria set by PERMENPAN-RB No. 30 of 2014 which consists of Quality, Transparency, Accountability, Easy, Fast, Proper, Fair and Participatory. So that the results obtained that the Public Service Innovation of Banda Aceh City has novelty or innovation in service.
本研究旨在找出印尼亚齐市班达亚齐市公共服务商场存在哪些创新。这类研究采用定性研究和描述性方法,即通过描述研究结果和分析,使从举报人获得的结果是班达亚齐市公共服务商场的雇员,在班达亚齐市公共服务中心提供服务的一站式投资和综合服务办公室的员工和人口与民事登记服务中心的员工以及社区作为支持线人。本研究结果表明,班达亚齐市公共服务中心的创新可以说符合PERMENPAN-RB 2014年第30号规定的创新准则标准,包括质量,透明度,问责制,简单,快速,适当,公平和参与。结果表明,班达亚齐市公共服务创新具有新颖性或服务创新性。
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引用次数: 0
Assuring Academic Integrity of Supervisor Appointment in Post-Graduate Program with Data-Driven Decision Making Strategy: A Proposal 用数据驱动的决策策略确保研究生项目导师任命的学术诚信:一项建议
Pub Date : 2021-11-29 DOI: 10.15282/jgi.5.1.2021.6619
Aziman Abdullah, Asar A.K.
Research supervision is one of the important aspect in academic quality assurance and the sustainbility of the science itself. However, there is lack of attention based on research literature and evidence of good practice on research supervision from the context of academic integrity in higher education. This study aims to develop a data-driven decision making strategy in supervisor selection for post-graduate program based using research projects data. Apart of that, the researchers reviewed the indicator of academic integrity in research supervisory from program standards in masters and doctoral degree by Malaysia Qualification Agency (MQA), international recommendation by UNESCO and Islamic principles according to the roles of the supervisor, administrator and student in the context of research supervisory. This study adopted data analytics and visualization technique using cloud-based collaborative platform as a research method for data acqusition, processing and analyzing the data. The researchers acquired the research projects profile data registered in the institutional database in Universiti Malaysia Pahang from Department of Research and Innovation as a case study. We categorized and mapped the research profile according to Malaysian Research and Development Classification System (MRDCS) code. The combined data was been analyzed and visualized to specific online dashboard to indicate the research experience in fraction of years as a metric. The researchers evaluate the characteristics of the dashboard based on the academic integrity indicators from MQA, UNESCO and Islamic principles as our measures. The result shows that there is a potential usefulness of the proposed strategy in assuring academic integrity for supervisor selection in post-graduate programmes. This novel approach has a potential impact on academic integrity in higher education which can be adopted at larger scale by higher education institution in Malaysia.
科研监督是保证学术质量和科学自身可持续性的重要方面之一。然而,从学术诚信的角度出发,缺乏研究文献的关注和良好实践的证据。本研究旨在以研究项目数据为基础,建立一套数据驱动的研究生导师选择决策策略。此外,研究人员根据导师、管理员和学生在研究监督中的角色,从马来西亚资格认证机构(MQA)的硕士和博士学位课程标准、联合国教科文组织的国际建议和伊斯兰原则等方面审查了研究监督中的学术诚信指标。本研究采用基于云协同平台的数据分析和可视化技术作为研究方法,对数据进行采集、处理和分析。研究人员从马来西亚彭亨大学研究与创新系的机构数据库中获取了注册的研究项目概况数据作为案例研究。我们根据马来西亚研究与开发分类系统(MRDCS)代码对研究概况进行分类和绘制。合并后的数据被分析并可视化到特定的在线仪表板上,以指示以年为单位的研究经验作为度量。研究人员基于MQA、UNESCO和伊斯兰教原则的学术诚信指标来评估仪表板的特征。结果表明,所提出的策略在确保研究生课程导师选择的学术诚信方面具有潜在的有用性。这种新颖的方法对高等教育的学术诚信有潜在的影响,可以在马来西亚的高等教育机构更大规模地采用。
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引用次数: 0
SMEs Corporate Governance Mechanisms and Business Performance: Evidence of an Emerging Economy 中小企业公司治理机制与企业绩效:一个新兴经济体的证据
Pub Date : 2021-11-29 DOI: 10.15282/jgi.5.1.2021.6970
R. Essel, E. Addo
This paper empirically examines the nexuses between SMEs governance mechanisms [board size (BS), board composition (BC), chief executive officer duality (CEOD), chief executive officer tenure (CEOT), board meetings (BMET), gender diversity (GEND), firm size (SZ) and firm age (AGE)] and business performance (BP) [ROA and Tobin’s Q]. The study deployed panel data multivariate regression via fixed effect for its analysis. By using annual reports of 124 Ghanaian SMEs selected on the basis of data availability, covering 2010-2019, the paper explored SMEs governance-performance-connexion by following the methodologies of researchers/scholars in extant literature. Findings/Results indicates that, there exists positive relationships among CEOT, BMET, SZ and AGE and BP. Nevertheless, BS, BC, CEOD and GEND depicted negative relationships with BP. Findings showed there are mixed results vis-à-vis governance mechanisms and BP. Findings further connote that; Ghanaian SME sector have distinctive attributes and may respond differently to governance mechanisms. Stakeholders will be abreast of the happenings in the Ghanaian SME sector for improved governance mechanisms. This paper contributes to the body of knowledge in extant literature on corporate governance and BP in the SME sector from an emerging economy’s perspective.
本文实证研究了中小企业治理机制[董事会规模(BS)、董事会构成(BC)、首席执行官二元性(CEOD)、首席执行官任期(CEOT)、董事会会议(BMET)、性别多样性(GEND)、公司规模(SZ)和公司年龄(age)]与企业绩效(BP) [ROA和Tobin’s Q]之间的关系。本研究采用面板数据多元回归,采用固定效应进行分析。本文采用基于数据可得性选择的124家加纳中小企业的年度报告(2010-2019年),遵循现有文献中研究人员/学者的方法,探讨了中小企业治理与绩效之间的联系。结果表明:CEOT、BMET、SZ、AGE与BP呈显著正相关。然而,BS、BC、CEOD和GEND与BP呈负相关。研究结果显示,-à-vis治理机制和BP的结果好坏参半。调查结果进一步表明;加纳中小企业具有独特的属性,可能对治理机制作出不同的反应。利益相关者将及时了解加纳中小企业部门的情况,以改进治理机制。本文从新兴经济体的角度对中小企业部门的公司治理和BP的现有文献进行了补充。
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引用次数: 3
The Effect of Person-Environment Fit on Public Servant Integrity and Performance: Investigating the Moderating Role of Public Service Motivation 人-环境契合对公务员诚信与绩效的影响:公共服务动机的调节作用
Pub Date : 2021-11-29 DOI: 10.15282/jgi.5.1.2021.7180
Sangeetha Tannimalay, Noor Fareen Abdul Rahim, Meen Chee Hong
Individual performance is measured by a person's contribution to attaining this objective, whereas public organisation performance is measured by goals achieved in accordance with its mission statements. Positive individual behaviour is important for positive life outcomes, such as professional ethics. Individuals with strong integrity between their psychological (spiritual) and physical (physical) functions are one of the determinants of individual performance in organisations. Integrity is a promise to do everything in line with right and ethical principles, as well as values and standards, and there is consistency in continuing to make these commitments in every scenario without seeing any chance or coercion to break them. Individual integrity and performance are strongly influenced by the person-environment fit (person-job fit and person-organization fit). Due to the several corruption cases in Malaysia, the impacts of person-environment fit (person-job fit and person-organization fit) on individual integrity and performance of public sector personnel are investigated in this study. The suggested model was tested using partial least squares on a sample of 214 public sector employees in Penang. Integrity and individual performance is positively influenced by both person-job fit and person-organization fit, with person-organization fit having a stronger effect. Furthermore, the moderating effects of Public Service Motivation in the relationship between person-environment fit and the integrity and individual performance are not significant. As a result, it is critical to design strategies and implement suitable organisational environments in order to successfully raise the integrity and performance levels of public sector employees/
个人表现是以个人对实现这一目标的贡献来衡量的,而公共机构的表现则是根据其使命宣言所实现的目标来衡量的。积极的个人行为对于积极的生活结果很重要,比如职业道德。在心理(精神)和身体(身体)功能之间具有强烈完整性的个人是组织中个人绩效的决定因素之一。诚信是一种承诺,即在任何情况下都按照正确和道德的原则、价值观和标准行事,并始终如一地继续作出这些承诺,而不会看到任何违背这些承诺的机会或强迫。个人诚信和绩效受人与环境的契合度(人与工作的契合度和人与组织的契合度)的强烈影响。鉴于马来西亚的几起腐败案件,本研究调查了人-环境契合度(人-工作契合度和人-组织契合度)对公共部门人员个人诚信和绩效的影响。我们以槟城214名公共部门雇员为样本,使用偏最小二乘法对建议的模型进行了测试。个人-工作契合度和个人-组织契合度对诚信和个人绩效均有正向影响,其中个人-组织契合度的影响更强。此外,公共服务动机在人-环境契合度与诚信和个人绩效之间的调节作用不显著。因此,设计策略和实施合适的组织环境,以成功提高公营部门雇员的诚信和表现水平,是至关重要的
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引用次数: 1
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Journal of Governance and Integrity
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