Tax compliance is a compliance of taxpayers with the tax law of the country in terms of declaring their income, filing a return and paying any taxes that are due on time. Tax compliance is essential for the government and tax authorities to achieve the revenue collection target as taxes are the main sources of income to the country. The Inland Revenue Board in Malaysia (IRBM) has recorded 17% increase of tax collection in 2021 compared to 2020. In 2021, more than RM140 billion was collected from three million people and more than 400,000 businesses. Small and medium-sized enterprises (SMEs) play an important role since they contribute a significant source of government’s tax revenue to ensure sustainable economic growth and development. Recognising SMEs played a crucial role in contributing a large portion of income to the government, this study aimed to identify factors motivating tax compliance among SMEs. The attitude of taxpayers towards tax is influenced by the specific knowledge on taxation, in which the taxpayers have a good understanding of the basic tax system and laws. Thus, tax knowledge among SMEs increases tax compliance as they are more responsible to meet their tax duties. This study also found that high tax morale influencing tax compliance of SMEs. They believe that paying taxes is a sense of moral obligation for the benefits of society. Meanwhile, tax penalties have a significant impact on tax compliance by promoting a positive attitude towards the tax regulations system. In other aspects, tax simplicity has reduced the complexity of the tax system and led to increase of the tax compliance among SMEs. The findings have shown possible strategies for tax authorities to achieve higher level of tax compliance among SMEs towards attaining targeted tax collection for the country.
{"title":"POTENTIAL FACTORS MOTIVATING TAX COMPLIANCE AMONG SMALL AND MEDIUM-SIZED ENTERPRISES (SMEs)","authors":"Suzana San, Nik Zam Nik Wan, Syuhaila Razak, Noraida Saidi, Azilawati Abdullah@ Abd Aziz, Siti Nor Adawiah Hussin, Siti Dalina Tumiran@Kamal Nasser","doi":"10.35631/aijbes.516006","DOIUrl":"https://doi.org/10.35631/aijbes.516006","url":null,"abstract":"Tax compliance is a compliance of taxpayers with the tax law of the country in terms of declaring their income, filing a return and paying any taxes that are due on time. Tax compliance is essential for the government and tax authorities to achieve the revenue collection target as taxes are the main sources of income to the country. The Inland Revenue Board in Malaysia (IRBM) has recorded 17% increase of tax collection in 2021 compared to 2020. In 2021, more than RM140 billion was collected from three million people and more than 400,000 businesses. Small and medium-sized enterprises (SMEs) play an important role since they contribute a significant source of government’s tax revenue to ensure sustainable economic growth and development. Recognising SMEs played a crucial role in contributing a large portion of income to the government, this study aimed to identify factors motivating tax compliance among SMEs. The attitude of taxpayers towards tax is influenced by the specific knowledge on taxation, in which the taxpayers have a good understanding of the basic tax system and laws. Thus, tax knowledge among SMEs increases tax compliance as they are more responsible to meet their tax duties. This study also found that high tax morale influencing tax compliance of SMEs. They believe that paying taxes is a sense of moral obligation for the benefits of society. Meanwhile, tax penalties have a significant impact on tax compliance by promoting a positive attitude towards the tax regulations system. In other aspects, tax simplicity has reduced the complexity of the tax system and led to increase of the tax compliance among SMEs. The findings have shown possible strategies for tax authorities to achieve higher level of tax compliance among SMEs towards attaining targeted tax collection for the country.","PeriodicalId":347485,"journal":{"name":"Advanced International Journal of Business, Entrepreneurship and SMEs","volume":"873 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123022152","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}
Small and medium-sized enterprises (SMEs) are backbone of most economy worldwide. In Malaysia, more than 97% of the overall business establishments are SMEs and almost 80% of the SMEs comprise of microenterprises that operate with less than five employees. Despite its limited financial and human resources, microenterprises are however considered to be vital for the well- being of the rural communities and capable of reducing income gap between communities. Unfortunately, microenterprises were the most affected by the outbreak pandemic Covid-19 than other business establishments. In rural economy, such as in the state of Kelantan most sole traders operate the microenterprises to support their families’ well-being. Affected income of microenterprises were definitely affected their families’ well-being as well. This study was conducted among businesses in Rantau Panjang, Kelantan with the objective to identify the impact of Covid-19 experienced by them. The study also decided to investigate their readiness to shift to online business. This study applies qualitative approach utilizing structured face-to-face interviews. It was identified that all the participants suffered sales reduction due to Covid- 19 leading to lower income or no income at all. Positively, Covid-19 has forced the microenterprises to quickly shift to alternative online platform to ensure the survival of their businesses. This study is considered to be important because the resilient and sustainability of these microenterprises would alert the well- being and economic status of their families in the post pandemic of Covid-19.
{"title":"THE IMPACT OF PANDEMIC COVID-19: EXPERIENCES FROM MALAYSIAN MICROENTERPRISES","authors":"Nik Zam Nik Wan, Syuhaila Razak, Suzana San, Noraida Saidi, Azilawati Abdullah@ Abd Aziz, Siti Nor Adawiah Hussin, Siti Dalina Tumiran","doi":"10.35631/aijbes.516007","DOIUrl":"https://doi.org/10.35631/aijbes.516007","url":null,"abstract":"Small and medium-sized enterprises (SMEs) are backbone of most economy worldwide. In Malaysia, more than 97% of the overall business establishments are SMEs and almost 80% of the SMEs comprise of microenterprises that operate with less than five employees. Despite its limited financial and human resources, microenterprises are however considered to be vital for the well- being of the rural communities and capable of reducing income gap between communities. Unfortunately, microenterprises were the most affected by the outbreak pandemic Covid-19 than other business establishments. In rural economy, such as in the state of Kelantan most sole traders operate the microenterprises to support their families’ well-being. Affected income of microenterprises were definitely affected their families’ well-being as well. This study was conducted among businesses in Rantau Panjang, Kelantan with the objective to identify the impact of Covid-19 experienced by them. The study also decided to investigate their readiness to shift to online business. This study applies qualitative approach utilizing structured face-to-face interviews. It was identified that all the participants suffered sales reduction due to Covid- 19 leading to lower income or no income at all. Positively, Covid-19 has forced the microenterprises to quickly shift to alternative online platform to ensure the survival of their businesses. This study is considered to be important because the resilient and sustainability of these microenterprises would alert the well- being and economic status of their families in the post pandemic of Covid-19.","PeriodicalId":347485,"journal":{"name":"Advanced International Journal of Business, Entrepreneurship and SMEs","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128316237","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}
Mas Ervina Samsuddin, Mohd Fairuz Md. Salleh, Mohd Hanafi Azman Ong
The increasing number of social companies in Malaysia and their contribution to the Malaysian socio-economy and sustainability is promising. Although several social companies in the nation promote social ideals and address economic, social, and environmental concerns, many obstacles and uncertainties remain in their path to sustainability. This study adopted a library research approach which consisted of numerous publications such as Google Scholar, Mendeley, Science Direct, Scopus, and Web of Science (WoS). The reviewing process begins from January 2023 until March 2023. To date, no study has evaluated the significance of sustainability accounting on Malaysian social business sustainability. A fresh conceptual framework that relates sustainability accounting and social enterprise sustainability was developed for sustainable organisations using an extensive current literature analysis. Furthermore, this study investigated the effect of sustainability accounting on sustainable performance among Malaysian social companies. The contributions include enhancing existing literature on sustainability and providing novel insights into the paradigm of organisational sustainability by presenting a new conceptual framework based on a comprehensive literature assessment. Future scholars could benefit from the publication by investigating the proposed paradigm empirically. This study gives insights to policymakers, social entrepreneurs, and stakeholders to facilitate well-informed decisions.
马来西亚越来越多的社会公司及其对马来西亚社会经济和可持续发展的贡献是有希望的。尽管国内有几家社会企业在推动社会理想，解决经济、社会和环境问题，但在实现可持续发展的道路上仍存在许多障碍和不确定性。本研究采用图书馆研究方法，包括Google Scholar、Mendeley、Science Direct、Scopus和Web of Science (WoS)等众多出版物。审查过程从2023年1月开始至2023年3月。迄今为止，还没有研究评估可持续性会计对马来西亚社会企业可持续性的重要性。一个新的概念框架，涉及可持续发展会计和社会企业的可持续发展是可持续发展的组织使用广泛的当前文献分析。此外，本研究探讨了可持续会计对马来西亚社会公司可持续绩效的影响。本文的贡献包括加强现有的可持续发展文献，并通过在综合文献评估的基础上提出新的概念框架，为组织可持续发展范式提供新的见解。未来的学者可以通过实证研究提出的范式从出版物中受益。这项研究为政策制定者、社会企业家和利益相关者提供了见解，以促进明智的决策。
{"title":"SUSTAINABILITY OF SOCIAL ENTERPRISES: THE ROLE OF SUSTAINABILITY ACCOUNTING","authors":"Mas Ervina Samsuddin, Mohd Fairuz Md. Salleh, Mohd Hanafi Azman Ong","doi":"10.35631/aijbes.516005","DOIUrl":"https://doi.org/10.35631/aijbes.516005","url":null,"abstract":"The increasing number of social companies in Malaysia and their contribution to the Malaysian socio-economy and sustainability is promising. Although several social companies in the nation promote social ideals and address economic, social, and environmental concerns, many obstacles and uncertainties remain in their path to sustainability. This study adopted a library research approach which consisted of numerous publications such as Google Scholar, Mendeley, Science Direct, Scopus, and Web of Science (WoS). The reviewing process begins from January 2023 until March 2023. To date, no study has evaluated the significance of sustainability accounting on Malaysian social business sustainability. A fresh conceptual framework that relates sustainability accounting and social enterprise sustainability was developed for sustainable organisations using an extensive current literature analysis. Furthermore, this study investigated the effect of sustainability accounting on sustainable performance among Malaysian social companies. The contributions include enhancing existing literature on sustainability and providing novel insights into the paradigm of organisational sustainability by presenting a new conceptual framework based on a comprehensive literature assessment. Future scholars could benefit from the publication by investigating the proposed paradigm empirically. This study gives insights to policymakers, social entrepreneurs, and stakeholders to facilitate well-informed decisions.","PeriodicalId":347485,"journal":{"name":"Advanced International Journal of Business, Entrepreneurship and SMEs","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121970656","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}
Small and medium-sized firms (SMEs) have a vital social and economic role because they make up roughly 97 percent of all active businesses in Malaysia. SMEs, which are at the core of every economic system, have a significant impact on sustainable growth. Unfortunately, many SMEs struggle for survival in the contemporary worldwide economic environment as a result of the pandemic COVID-19. SMEs are essential to the health of any economy because of their contributions to GDP and employment. Apart from pandemic, there are numerous more causes for the decline in business among SMEs. These include a lack of sufficient operating capital, ineffective management, and insufficient application of crucial business and management techniques. Since SMEs prioritize economic performance over social and environmental factors in order to remain competitive, sustainability is a big challenge. The use of Management Accounting Practices (MAPs) that can provide essential information to management is crucial to ensuring the business's effectiveness and efficiency. Management accounting is a part of accounting that provides economic and relevant financial information to managers and other internal users for them to make business-related decisions. Thus, management accounting information has an important part to play with respect to planning, monitoring, and controlling of the activities of SMEs. MAPs which comprise financial and non-financial information is one of the important management accounting information that should be utilized by the SMEs in order to enhance their sustainability. Consequently, the goal of this study is to outline the MAPs that SME's can use to improve their sustainability.
{"title":"THE IMPORTANCE OF MANAGEMENT ACCOUNTING PRACTICES (MAPs) IN CREATING SUSTAINABILITY OF SMEs IN MALAYSIA","authors":"Syuhaila Razak, Nik Zam Nik Wan, Suzana San, Noraida Saidi, Azilawati Abdullah@ Abd Aziz, Siti Nor Adawiah Hussin, Siti Dalina Tumiran","doi":"10.35631/aijbes.516008","DOIUrl":"https://doi.org/10.35631/aijbes.516008","url":null,"abstract":"Small and medium-sized firms (SMEs) have a vital social and economic role because they make up roughly 97 percent of all active businesses in Malaysia. SMEs, which are at the core of every economic system, have a significant impact on sustainable growth. Unfortunately, many SMEs struggle for survival in the contemporary worldwide economic environment as a result of the pandemic COVID-19. SMEs are essential to the health of any economy because of their contributions to GDP and employment. Apart from pandemic, there are numerous more causes for the decline in business among SMEs. These include a lack of sufficient operating capital, ineffective management, and insufficient application of crucial business and management techniques. Since SMEs prioritize economic performance over social and environmental factors in order to remain competitive, sustainability is a big challenge. The use of Management Accounting Practices (MAPs) that can provide essential information to management is crucial to ensuring the business's effectiveness and efficiency. Management accounting is a part of accounting that provides economic and relevant financial information to managers and other internal users for them to make business-related decisions. Thus, management accounting information has an important part to play with respect to planning, monitoring, and controlling of the activities of SMEs. MAPs which comprise financial and non-financial information is one of the important management accounting information that should be utilized by the SMEs in order to enhance their sustainability. Consequently, the goal of this study is to outline the MAPs that SME's can use to improve their sustainability.","PeriodicalId":347485,"journal":{"name":"Advanced International Journal of Business, Entrepreneurship and SMEs","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114221547","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}
In recent times, the popularity of ready-to-eat food has witnessed a significant rise, especially among the urban population. These convenient foods are easily available in supermarkets and can be consumed at any time and from any location. However, there is a lack of understanding about the factors that influence urban consumers' purchase decisions for ready-to-eat foods. To address this knowledge gap, a study was conducted to analyze the impact of price, packaging, safety, and convenience on the purchase decisions of urban dwellers. The study involved 157 respondents aged 18 and above, residing in urban areas of Pulau Pinang, who were selected through convenience sampling methods. Both online and manual questionnaires were utilized to gather data, which was then analyzed using Statistical Package for the Social Sciences (SPSS) version 27 and Microsoft Excel. The study findings suggest that the independent variables, namely price, packaging, safety, and convenience, had a significant and positive impact on urban consumers' purchase decisions. Thus, this study sheds light on critical factors that influence the purchase decisions of urban consumers for ready-to-eat foods.
近年来，即食食品的受欢迎程度显著上升，尤其是在城市人口中。这些方便食品在超市里很容易买到，可以在任何时间、任何地点食用。然而，人们对影响城市消费者购买即食食品决策的因素缺乏了解。为了解决这一知识差距，我们进行了一项研究，分析了价格、包装、安全性和便利性对城市居民购买决策的影响。该研究涉及157名年龄在18岁及以上，居住在槟榔屿市区的受访者，他们是通过方便抽样方法选出的。使用在线问卷和手工问卷收集数据，然后使用SPSS (Statistical Package for the Social Sciences)第27版和Microsoft Excel进行分析。研究结果表明，价格、包装、安全性、便利性等自变量对城市消费者的购买决策有显著的正向影响。因此，本研究揭示了影响城市消费者购买即食食品决策的关键因素。
{"title":"FACTORS AFFECTING URBAN CONSUMERS' PURCHASE DECISIONS FOR READY-TO-EAT FOODS: A STUDY IN PULAU PINANG, MALAYSIA","authors":"Tajulurrus Mohammad, Azni Syazwani Yusop, Nurul Atiqah Ahamad Azam","doi":"10.35631/aijbes.516010","DOIUrl":"https://doi.org/10.35631/aijbes.516010","url":null,"abstract":"In recent times, the popularity of ready-to-eat food has witnessed a significant rise, especially among the urban population. These convenient foods are easily available in supermarkets and can be consumed at any time and from any location. However, there is a lack of understanding about the factors that influence urban consumers' purchase decisions for ready-to-eat foods. To address this knowledge gap, a study was conducted to analyze the impact of price, packaging, safety, and convenience on the purchase decisions of urban dwellers. The study involved 157 respondents aged 18 and above, residing in urban areas of Pulau Pinang, who were selected through convenience sampling methods. Both online and manual questionnaires were utilized to gather data, which was then analyzed using Statistical Package for the Social Sciences (SPSS) version 27 and Microsoft Excel. The study findings suggest that the independent variables, namely price, packaging, safety, and convenience, had a significant and positive impact on urban consumers' purchase decisions. Thus, this study sheds light on critical factors that influence the purchase decisions of urban consumers for ready-to-eat foods.","PeriodicalId":347485,"journal":{"name":"Advanced International Journal of Business, Entrepreneurship and SMEs","volume":"2011 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114504003","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}
Wan Noranida Wan Mohd Noor, Nurul Alya Hamdan, Nur Badriyah Binti Kamarul Zaman, N. Othman
As the population grows, natural resources are overly consumed by activities such as deforestation, logging, fisheries, and mining, which are done to supply the world’s demand. Hence, the purchasing of green products is crucial in reducing environmental degradation. Green purchasing behaviour can be referred as to the individual’s purchasing behaviour of environmental-friendly products or products that will not inflict harm nor pollute or deplete the earth’s natural resources, and products that are able to be conserved or recycled. It is a vital part of ensuring sustainable Development Goals (SDGs) is possible, which aim to minimize harmful environmental and health impacts through the promotion of an eco-friendly way of living. Social media in its existence has held a great influence on the consumer in terms of the purchasing process of not just being limited to green products. The use of social media as a marketing or promoting platform for green products holds great advantages in targeting a larger audience to promote these green products. This study was conducted to propose a new framework to assess the influence of social media on consumer intention behaviour in purchasing green products. The proposed model was developed by extending the Theory of Planned Behaviour with social media usage and social media marketing into the model to determine significant factors that influence consumer intention behaviour in purchasing green product.
{"title":"A MODEL OF FACTORS INFLUENCING CONSUMER INTENTION BEHAVIOUR IN PURCHASING GREEN PRODUCT","authors":"Wan Noranida Wan Mohd Noor, Nurul Alya Hamdan, Nur Badriyah Binti Kamarul Zaman, N. Othman","doi":"10.35631/aijbes.516009","DOIUrl":"https://doi.org/10.35631/aijbes.516009","url":null,"abstract":"As the population grows, natural resources are overly consumed by activities such as deforestation, logging, fisheries, and mining, which are done to supply the world’s demand. Hence, the purchasing of green products is crucial in reducing environmental degradation. Green purchasing behaviour can be referred as to the individual’s purchasing behaviour of environmental-friendly products or products that will not inflict harm nor pollute or deplete the earth’s natural resources, and products that are able to be conserved or recycled. It is a vital part of ensuring sustainable Development Goals (SDGs) is possible, which aim to minimize harmful environmental and health impacts through the promotion of an eco-friendly way of living. Social media in its existence has held a great influence on the consumer in terms of the purchasing process of not just being limited to green products. The use of social media as a marketing or promoting platform for green products holds great advantages in targeting a larger audience to promote these green products. This study was conducted to propose a new framework to assess the influence of social media on consumer intention behaviour in purchasing green products. The proposed model was developed by extending the Theory of Planned Behaviour with social media usage and social media marketing into the model to determine significant factors that influence consumer intention behaviour in purchasing green product.","PeriodicalId":347485,"journal":{"name":"Advanced International Journal of Business, Entrepreneurship and SMEs","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129264909","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}
Azfahanee Zakaria, Sarah Sabir Ahamd, Syed Mohammed Alhady Syed Ahmad Alhady
Personality traits can have a significant impact on the academic performance and personal growth of students. Certain personality traits, such as conscientiousness, openness, and emotional stability, are associated with higher academic achievement, while others, such as neuroticism and impulsivity, are associated with lower academic achievement. This paper explores the importance of addressing personality traits in students and encouraging self-awareness of their strengths and weaknesses. Therefore, this study explores the importance to better understand the relationship between different personality traits and its impact towards student’s overall performance. The data was collection from 200 students of UiTM Kedah and the data was analysed using Statistical Package for the Social Science (SPSS) version 26.0. The findings reveals some traits were significantly impacting the performance of the university students. By developing strategies for personal growth and self-improvement, students can increase their confidence, resilience, and adaptability in all areas of their lives. The paper concludes that understanding and addressing personality issues in students is crucial in supporting their academic and personal success.
{"title":"THE EFFECT OF PERSONALITY TRAITS TOWARDS UNIVERSITY STUDENTS’ PERFORMANCE","authors":"Azfahanee Zakaria, Sarah Sabir Ahamd, Syed Mohammed Alhady Syed Ahmad Alhady","doi":"10.35631/aijbes.516003","DOIUrl":"https://doi.org/10.35631/aijbes.516003","url":null,"abstract":"Personality traits can have a significant impact on the academic performance and personal growth of students. Certain personality traits, such as conscientiousness, openness, and emotional stability, are associated with higher academic achievement, while others, such as neuroticism and impulsivity, are associated with lower academic achievement. This paper explores the importance of addressing personality traits in students and encouraging self-awareness of their strengths and weaknesses. Therefore, this study explores the importance to better understand the relationship between different personality traits and its impact towards student’s overall performance. The data was collection from 200 students of UiTM Kedah and the data was analysed using Statistical Package for the Social Science (SPSS) version 26.0. The findings reveals some traits were significantly impacting the performance of the university students. By developing strategies for personal growth and self-improvement, students can increase their confidence, resilience, and adaptability in all areas of their lives. The paper concludes that understanding and addressing personality issues in students is crucial in supporting their academic and personal success.","PeriodicalId":347485,"journal":{"name":"Advanced International Journal of Business, Entrepreneurship and SMEs","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114925643","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}
L. Foo, Mui-Yin Chin, S. C. Ng, Xinjun- Lei, Xiaodi Zhang, J. Wang
China’s Belt and Road Initiative (BRI), introduced in 2013, has been strongly supported by various Free Trade Zones (FTZs). The pilot Shanghai Free Trade Zone (SFTZ) received much attention after a major reform in 2019. Malaysia’s enterprises consist of young and infant industries. Hence, this study has aimed to provide insights into the awareness among Malaysia’s enterprises towards SFTZ. In addition, hidden opportunities and challenges will be discussed in detail and further enlighten the concerns of Malaysian enterprises. A purposive sampling method has been applied to select the participants for the five focus group discussions. The results indicated a gap between government practices and industry players regarding the opportunities, challenges, and prospects in the SFTZ. Malaysia is expected to benefit from the SFTZ through comparative advantages in certain industries, with its talent, and through unique products with intellectual property rights. At the same time, Malaysian businesses have remained constrained by several obstacles, such as lack of information, exit policies and differences in regulations. Although MATRADE has stepped in as a bridge between local and Shanghai enterprises, more is needed to be done.
{"title":"ENTERING SHANGHAI FREE TRADE ZONE: FROM MALAYSIA’S BUSINESSMEN PERSPECTIVE","authors":"L. Foo, Mui-Yin Chin, S. C. Ng, Xinjun- Lei, Xiaodi Zhang, J. Wang","doi":"10.35631/aijbes.516001","DOIUrl":"https://doi.org/10.35631/aijbes.516001","url":null,"abstract":"China’s Belt and Road Initiative (BRI), introduced in 2013, has been strongly supported by various Free Trade Zones (FTZs). The pilot Shanghai Free Trade Zone (SFTZ) received much attention after a major reform in 2019. Malaysia’s enterprises consist of young and infant industries. Hence, this study has aimed to provide insights into the awareness among Malaysia’s enterprises towards SFTZ. In addition, hidden opportunities and challenges will be discussed in detail and further enlighten the concerns of Malaysian enterprises. A purposive sampling method has been applied to select the participants for the five focus group discussions. The results indicated a gap between government practices and industry players regarding the opportunities, challenges, and prospects in the SFTZ. Malaysia is expected to benefit from the SFTZ through comparative advantages in certain industries, with its talent, and through unique products with intellectual property rights. At the same time, Malaysian businesses have remained constrained by several obstacles, such as lack of information, exit policies and differences in regulations. Although MATRADE has stepped in as a bridge between local and Shanghai enterprises, more is needed to be done.","PeriodicalId":347485,"journal":{"name":"Advanced International Journal of Business, Entrepreneurship and SMEs","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124027544","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}
Purpose Indonesia has Muslim majority population, however the number of people who choose to be customer in sharia bank is still relatively small. The purpose of this study is to find out the influence of sharia finance literacy, profit-sharing ratio, income, and trust to the loyalty of customer of sharia bank. Design/methodology/approach The method used in this study is the explanatory research with quantitative approach. The data used in this study were based on criterion muslim and customer of sharia bank with participating respondents of 233 respondents from Bandung Raya. Findings The result of this study is that the variable of sharia finance literacy, profit-sharing ratio, and trust have significantly positive influence while variable of income do not have significant influence in the loyalty of customer to sharia bank. Practical implications The results will assist Islamic bank management in continuing to introduce Islamic banks to the public and try to get closer to them. The relevant sharia authorities should continue to introduce financial knowledge to the public, and if necessary make regulations that can accelerate these efforts.
{"title":"WHAT DRIVES EXPERIENTIAL LOYALTY TOWARDS THE ISLAMIC BANKS ? EVIDENCE FROM INDONESIA","authors":"Endang Hatma Juniwati, Agil Krisna Rivanda","doi":"10.35631/aijbes.516002","DOIUrl":"https://doi.org/10.35631/aijbes.516002","url":null,"abstract":"Purpose Indonesia has Muslim majority population, however the number of people who choose to be customer in sharia bank is still relatively small. The purpose of this study is to find out the influence of sharia finance literacy, profit-sharing ratio, income, and trust to the loyalty of customer of sharia bank. Design/methodology/approach The method used in this study is the explanatory research with quantitative approach. The data used in this study were based on criterion muslim and customer of sharia bank with participating respondents of 233 respondents from Bandung Raya. Findings The result of this study is that the variable of sharia finance literacy, profit-sharing ratio, and trust have significantly positive influence while variable of income do not have significant influence in the loyalty of customer to sharia bank. Practical implications The results will assist Islamic bank management in continuing to introduce Islamic banks to the public and try to get closer to them. The relevant sharia authorities should continue to introduce financial knowledge to the public, and if necessary make regulations that can accelerate these efforts.","PeriodicalId":347485,"journal":{"name":"Advanced International Journal of Business, Entrepreneurship and SMEs","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123112390","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}
Nurwahida Fuad, A. Bohari, Shamshul Anaz Kassim, Z. Ahmad
The halal beauty industry is currently expanding. The levels of consumer awareness regarding the components used in skincare and cosmetics products have significantly increased. In Malaysia, halal cosmetic products are rapidly gaining popularity among consumers and business stakeholders despite the abundance of other commercial goods available today. The demand and supply in the local cosmetic sector are being significantly reshaped by the growing degree of education and knowledge regarding halal products. Unfortunately, there has not been much research done on halal cosmetics. Therefore, the purpose of this study was to find out the effect of advertising, knowledge, attitude, product characteristics and social influence that may assist in customer awareness of halal cosmetic products. The total of 384 customers in Perlis participated in this study voluntarily. The data collection based on self-administered questionnaire. The time horizon of the study conducted was one year. The data was analysed using descriptive and regression analysis. The findings obtained in this study indicated that advertising, knowledge, attitude, product characteristics and social influence had significant positive relationship with customer awareness. This results provide valuable insight for the body of knowledge in the field of halal research as well as the development of the halal products industry.
{"title":"FACTORS INFLUENCE CUSTOMER AWARENESS OF HALAL COSMETIC PRODUCTS","authors":"Nurwahida Fuad, A. Bohari, Shamshul Anaz Kassim, Z. Ahmad","doi":"10.35631/aijbes.516004","DOIUrl":"https://doi.org/10.35631/aijbes.516004","url":null,"abstract":"The halal beauty industry is currently expanding. The levels of consumer awareness regarding the components used in skincare and cosmetics products have significantly increased. In Malaysia, halal cosmetic products are rapidly gaining popularity among consumers and business stakeholders despite the abundance of other commercial goods available today. The demand and supply in the local cosmetic sector are being significantly reshaped by the growing degree of education and knowledge regarding halal products. Unfortunately, there has not been much research done on halal cosmetics. Therefore, the purpose of this study was to find out the effect of advertising, knowledge, attitude, product characteristics and social influence that may assist in customer awareness of halal cosmetic products. The total of 384 customers in Perlis participated in this study voluntarily. The data collection based on self-administered questionnaire. The time horizon of the study conducted was one year. The data was analysed using descriptive and regression analysis. The findings obtained in this study indicated that advertising, knowledge, attitude, product characteristics and social influence had significant positive relationship with customer awareness. This results provide valuable insight for the body of knowledge in the field of halal research as well as the development of the halal products industry.","PeriodicalId":347485,"journal":{"name":"Advanced International Journal of Business, Entrepreneurship and SMEs","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132344577","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}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：