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Dorongan Kelangsungan Usahawan Wanita dalam Perusahaan Batik dan Songket Batik和Songket的女性商业生存
Q3 Business, Management and Accounting Pub Date : 2021-01-01 DOI: 10.17576/pengurusan-2021-61-06
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引用次数: 0
Examining the Link among Agility, Knowledge Management Practices and Firm Performance: Empirical Evidence from Electrical and Electronics Manufacturing Firms 考察敏捷性、知识管理实践和企业绩效之间的联系:来自电气和电子制造企业的经验证据
Q3 Business, Management and Accounting Pub Date : 2021-01-01 DOI: 10.17576/pengurusan-2021-61-01
Eu Chin Tan Cheng Ling Ong
Kajian ini menyelidikperhubungan antara ketangkasan dan pengurusan pengetahuan terhadap prestasi syarikat secara empirikal di kalangan syarikat perkilangan elektrik dan elektronik di Malaysia. Kajian ini dijalani melalui tinjauan survei, dan menerima 85 respons dari kalangan syarikat perkilangan. Hasil kajian menunjukkan bahawa amalan pengurusan pengetahuan mengantarai hubungan antara ketangkasan dan prestasi syarikat, yang sejajar dengan teori Pandangan Berasaskan Pengetahuan (Knowledge Based View - KBV), di mana pengetahuan adalah sesuatu aset syarikat. Penemuan empirikal ini menyokong konsep berpandukan teori, iaitu ketangkasan bergantung kepada pengurusan pengetahuan. Implikasi untuk mempraktikkan pengurus dalam syarikat perkilangan adalah dua ganda, iaitu ketangkasan dilaksanakan secara sendirian sahaja tidak menyebabkan peningkatan prestasi syarikat, dan hanya salah satu faktor yang dilaksanakan adalah tidak optimum.Alternate :The study empirically investigates the relationship between agility and knowledge management practices on firm performance among the electrical and electronics manufacturing firms in Malaysia. The study was conducted using a survey method. A total of 85 manufacturing firms participated in this study. The findings showed that knowledge management practices mediate the relationship between agility and firm performance, which is in line with the Knowledge-Based View (KBV) where knowledge is an asset of the firm. The findings also empirically support the theoretical conceptualization of agility as co-dependent on knowledge management. The implications for practising managers within manufacturing firms are twofold, where agility alone does not lead to increasedfirm performance, and the implementation of only one of the factors is suboptimal.
本研究调查了马来西亚电力和电子传输公司的实证效率与公司绩效管理之间的关系。这项研究是通过调查进行的,收到了来自跨公司公司的85份回复。研究结果表明,知识管理与公司绩效之间存在关系,这与知识观理论一致,知识是公司的资产。这一实证发现支持了一个理论驱动的概念,即精确性取决于知识管理。在交叉公司实践经理的含义是双重的,即单独应用的精度不会导致公司业绩的改善,并且仅应用一个因素不是最优的。备选:本研究实证调查了马来西亚电气和电子制造企业的敏捷性和知识管理实践对企业绩效的影响。这项研究采用了一种调查方法。共有85家制造企业参与了这项研究。研究结果表明,知识管理实践中介了敏捷性与企业绩效之间的关系,这符合知识基础观,即知识是企业的资产。研究结果还从经验上支持了敏捷性与知识管理相互依赖的理论概念。对制造企业中的实践管理者的影响是双重的,单凭敏捷性并不能提高企业绩效,而且只有其中一个因素的实施是次优的。
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引用次数: 2
The Role of Relationship Value in Manufacturer-Retailer Context (Peranan Nilai Hubungan dalam Konteks Pengilang-Peruncit) 关系价值在制造商-零售商情境中的作用(Peranan Nilai Hubungan dalam Konteks Pengilang-Peruncit)
Q3 Business, Management and Accounting Pub Date : 2021-01-01 DOI: 10.17576/pengurusan-2021-61-11
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引用次数: 1
Intention to Donate Money via Social Network Site: Perspective from a Developing Country 通过社交网站进行捐款的意向:一个发展中国家的视角
Q3 Business, Management and Accounting Pub Date : 2021-01-01 DOI: 10.17576/pengurusan-2021-61-07
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引用次数: 1
Kesan Tanggapan Politik Terhadap Tingkah Laku Menyembunyikan Pengetahuan: Konflik sebagai Pengantara 政治上对行为的反应是隐藏知识的:调解人之间的冲突
Q3 Business, Management and Accounting Pub Date : 2021-01-01 DOI: 10.17576/pengurusan-2021-61-05
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引用次数: 0
Analysing the Mediating Effects of Job Satisfaction and Dissatisfaction on Employee Voluntary Turnover Intention 工作满意、不满意对员工自愿离职意愿的中介效应分析
Q3 Business, Management and Accounting Pub Date : 2020-09-30 DOI: 10.17576/pengurusan-2020-59-06
Taslima Jannat, N. Omar, M. Nazri
ABSTRACT This study examines the relationship between performance-based rewards (PR) and training and development (TD sementara JDS hanya memediasi hubungan antara TD latihan & pembangunan; kepuasan kerja; ketidakpuasan kerja; niat lantik henti pekerja secara sukarela
摘要本研究考察了基于绩效的奖励(PR)与培训和发展之间的关系
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引用次数: 2
The Significance of Personal Value, Risk Attitude and Trust on Life Insurance Ownership in the Northern Regions of Malaysia 个人价值、风险态度和信任对马来西亚北部地区人寿保险所有权的意义
Q3 Business, Management and Accounting Pub Date : 2020-06-01 DOI: 10.17576/pengurusan-2020-58-06
Lim Chee Chee, Tan Suang Sin
ABSTRACT This paper examines the relationships of life insurance ownership with personal value, risk attitude and trust among the individuals in the northern regions of Malaysia to enable the undertaking of appropriate actions in promoting life insurance ownership by individuals (residing in the northern regions of Malaysia) who have not owned life insurance yet. A structured questionnaire was used to collect data. Stratified random sampling method was used to approach respondents. The data were subject to binary logistic regression analysis. The major finding shows that only trust is found to have a (positive and) significant relationship with life insurance ownership. Thus, this paper proposes that life insurance agents are required to undergo professional trainings in life insurance selling to minimize the incidents of misconducts among agents. This can promote a greater trust among the prospects in agents and increase the likelihood of owning life insurance. In addition, directions for future research are also highlighted. Keywords: Personal value; risk attitude; trust; life insurance ownership; Malaysia ABSTRAK Kertas ini mengkaji hubungan pemilikan insurans hayat dengan nilai peribadi, sikap terhadap risiko dan kesediaan mempercayai di kalangan individu di kawasan utara Malaysia supaya tindakan wajar boleh diambil untuk meningkatkan pemilikan insurans hayat di kalangan individu (yang tinggal di kawasan utara Malaysia) yang masih belum memiliki insurans hayat. Soal selidik yang berstruktur digunakan untuk mengutip data. Persampelan berstrata rambang digunakan untuk mendapatkan responden. Data dianalisa menggunakan analisis regresi logistik binar. Penemuan penting kajian menunjukkan hanya kesediaan mempercayai mempunyai hubungan (positif) yang ketara dengan pemilikan insurans hayat. Oleh itu, kertas ini mencadangkan ejen insurans hayat perlu menghadiri latihan profesional berhubung dengan penjualan insurans hayat supaya peristiwa salah laku di kalangan ejen boleh dikurangkan. Ini dapat meningkatkan kepercayaan prospek pada ejen dan meningkatkan pemilikan insurans hayat. Di samping itu, hala tuju untuk penyelidikan pada masa depan juga dicadangkan. Kata kunci: Nilai peribadi; sikap terhadap risiko; kesediaan mempercayai; pemilikan insurans hayat; Malaysia
摘要本文研究了马来西亚北部地区个人的人寿保险所有权与个人价值、风险态度和信任之间的关系,以使尚未拥有人寿保险的个人(居住在马来西亚北部地区)能够采取适当的行动来促进人寿保险所有权。采用结构化调查表收集数据。调查对象采用分层随机抽样方法。对数据进行二元逻辑回归分析。主要发现表明,只有信托与人寿保险所有权有(积极和)显著的关系。因此,本文建议人寿保险代理人必须接受人寿保险销售方面的专业培训,以最大限度地减少代理人之间的不当行为。这可以促进潜在代理人之间更大的信任,并增加拥有人寿保险的可能性。此外,还强调了未来研究的方向。个人价值关键词:个人价值;风险态度;相信人寿保险所有权;马来西亚ABSTRAK本文探讨了人寿保险所有权与马来西亚北部个人的个人价值、风险态度和信心之间的关系,以便采取正常行动增加尚未购买人寿保险的个人(居住在马来西亚北部)的人寿保险所有权。关于用于加密数据的结构化研究。使用发型示例来获得响应。数据分析采用二元逻辑回归分析。重要的研究结果表明,只有信任意愿与人寿保险的所有者有(积极)关系。因此,本文建议寿险代理人应参加与寿险销售相关的专业培训,以减少代理人的不当行为。这可以增加招股说明书对代理人的信任,并增加人寿保险的所有权。此外,还提出了今后研究的方向。关键词:个人价值;风险态度;信任准备;人寿保险所有权;马来西亚
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引用次数: 3
Diagnosing the Halal Industry of Taiwan: A Viable System Model Approach 诊断台湾清真产业:一个可行的系统模型方法
Q3 Business, Management and Accounting Pub Date : 2020-06-01 DOI: 10.17576/pengurusan-2020-58-14
K. A. Adham, N. Muhamad, M. Said
ABSTRACT The global halal industry is currently a trillion dollar industry. Businesses around the world are upbeat to get a piece of this lucrative market, including those operating within Muslim-minority contexts. To leverage on this opportunity, there is a need for emerging players to understand the current situation, with the purpose of planning and implementing strategies for the industry’s growth. This study examined the Muslim-minority context of Taiwan and utilized the Viable System Model (VSM) as the framework to diagnose the current state of Taiwan’s halal industry. Data for the diagnosis were collected mainly through interviews with the relevant agencies, managers or entrepreneurs of halal businesses as well as the consumers of Taiwan’s halal products and services. The analysis found that the halal industry in Taiwan already has several implementation units including the Taiwan Halal Center in support of halal business promotion and growth. Taiwan’s halal industry has multiple certification bodies co-existing, with several being business-oriented, while the others community-based. The findings also revealed the central role of local-born Muslims and the mosques in facilitating halal certification practices in this Muslim-minority society, indicating a strong foundation in its environment to support of the rapid growth of halal industry. Malaysia’s endorsement of Taiwan’s certification bodies is deemed as a crucial support mechanism for their global entry into the halal market. On the whole, the halal industry in Taiwan lacks a formalized halal industry development policy, hence the absence of the functions of policymaking, intelligence, control and coordination in support of a viable halal industry ecosystem. Moving forward, Taiwan needs to institute an integrated halal industry development policy and to fill the missing functions while ensuring cohesions among the functions to manage varieties both in its local as well as in the global environment. Keywords: VSM; viable system model; systems perspective; systemic approach; halal industry; Muslim-minority society; Taiwan ABSTRAK Industri halal global pada masa ini bernilai lebih USD1 trilion. Banyak pihak berlumba-lumba untuk turut serta dalam pasaran yang menguntungkan ini, termasuklah perniagaan yang beroperasi dalam konteks minoriti Islam. Dalam merebut peluang ini, semua pihak perlu memahami situasi semasa berkaitan industri ini, demi untuk merancang dan melaksanakan strategi-strategi pertumbuhan yang berkesan. Kajian ini meneliti konteks minoriti Islam di Taiwan dan menggunakan Sistem Model Viable (VSM) sebagai kerangka untuk mendiagnosis keadaan semasa industri tersebut. Data untuk diagnosis ini kebanyakannya dikumpulkan melalui temuramah dengan agensi berkaitan, pengurus atau usahawan perniagaan-perniagaan halal serta pengguna produk halal dan perkhidmatan Taiwan. Analisis kami mendapati industri halal di Taiwan telah pun mempunyai beberapa unit pelaksanaan termasuk Halal Taiwan
摘要全球清真产业目前是一个价值万亿美元的产业。世界各地的企业都对从这个利润丰厚的市场中分一杯羹持乐观态度,包括那些在穆斯林少数民族背景下经营的企业。为了利用这一机会,新兴参与者需要了解当前形势,以规划和实施行业增长战略。本研究以台湾清真产业为背景,以生存系统模型(VSM)为框架,对台湾清真产业的现状进行诊断。诊断数据主要通过访谈相关机构、清真企业的管理者或企业家以及台湾清真产品和服务的消费者来收集。分析发现,台湾的清真产业已经有包括台湾清真中心在内的多个实施单位来支持清真业务的推广和增长。台湾清真行业有多个认证机构共同存在,其中一些机构以商业为导向,其他机构以社区为基础。研究结果还揭示了当地出生的穆斯林和清真寺在促进这个穆斯林少数民族社会的清真认证实践方面的核心作用,表明其环境为支持清真产业的快速发展奠定了坚实的基础。马来西亚对台湾认证机构的认可被视为其全球进入清真市场的关键支持机制。总体而言,台湾的清真产业缺乏正式的清真产业发展政策,因此缺乏支持可行的清真产业生态系统的决策、智能、控制和协调功能。展望未来,台湾需要制定完整的清真产业发展政策,填补缺失的功能,同时确保在本地和全球环境中管理品种的功能之间的一致性。关键词:VSM;可行的系统模型;系统视角;系统方法;清真产业;穆斯林少数民族社会;台湾ABSTRAK全球合法产业目前价值超过1万亿美元。许多赛马派对加入了这个成功的市场,包括在伊斯兰少数民族背景下经营的企业。在抓住这一机遇的过程中,各方都需要了解当前的行业形势,以便制定和实施有效的增长战略。本研究以台湾伊斯兰少数民族为研究对象,以生存模型系统(VSM)为框架,诊断该产业的现况。这一诊断的数据主要是通过采访台湾相关机构、管理人员或企业以及合法产品和服务的用户收集的。我们的分析发现,台湾的非法产业也有几个执法单位,包括台湾清真中心,支持非法企业的发展。此外,还有一些共同存在的养老机构,其中一些以商业为导向,而另一些则为公众服务。研究还揭示了当地伊斯兰主义者和清真寺机构在伊斯兰少数群体社会中合法退休过程中的重要作用。这证明台湾有一个强大的环境基础来支持非法产业的快速增长。马来西亚的台湾许可行为被视为支持台湾进入全球法律市场的重要支持机制。一般来说,台湾合法产业的正式建设还没有导致一个高度先进的产业所需的警察采购、感知、监督和调整功能的缺失。为此,台湾政府需要建立一个统一的台湾执法行业和其他职能,以确保各方之间的一致性,管理当地和全球环境的多样性。关键词:VSM;可行的模型体系;系统视角;系统方法;清真产业;穆斯林少数民族社会;台湾
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引用次数: 2
Components of Tax Planning and Characteristics of Top Management Team 税务筹划的组成和高层管理团队的特点
Q3 Business, Management and Accounting Pub Date : 2020-06-01 DOI: 10.17576/pengurusan-2020-58-03
Nor Shaipah Abdul Wahab
ABSTRACT Tax planning activities can be detrimental to the welfare of a country’s nations. Firms’ tax planning strategies can be classified according to the activities’ components, i.e. permanent, temporary and statutory tax rates differences. Upper echelons theory explains top management team (TMT) as corporate elite whose decisions can be predicted through its members’ cognitive, value and perceptions. This study therefore attempts to examine the extent the characteristics of TMT members, in terms of age, tenure, education and gender, can explain tax planning strategies, consisting permanent, temporary and statutory tax rates differences. The sample is 216 Malaysian listed firms from 2008 to 2015. This study finds that tenure and education explain tax planning and permanent differences negatively. In contrast, tenure affects statutory tax rates differences positively. This study contributes to literature and practice by providing further evidence to support upper echelons theory in explaining the influence of TMT on tax strategies. This study also provides new evidence of tax strategies from a governance perspective. The findings suggest to the tax authority that TMT characteristics are additional factors to be considered in tax audit framework. The study also contributes to public by highlighting that TMT characteristics are useful to predict tax planning strategies. Keywords: Tax planning; permanent differences; temporary differences; statutory tax rates differences; top management team ABSTRAK Aktiviti perancangan cukai memberi kesan negatif kepada masyarakat sesebuah negara. Perancangan cukai korporat boleh diklasifikasikan mengikut komponen aktiviti tersebut iaitu perbezaan kekal, perbezaan sementara dan perbezaan kadar cukai berkanun. Teori upper echelons menerangkan bahawa pasukan pengurusan atasan (PPA) adalah elit korporat dan keputusan dibuat PPA boleh dijangka berdasarkan kognitif, nilai and persepsi ahli-ahli PPA. Justeru, kajian ini dilaksanakan untuk mengkaji sejauh mana ciri-ciri ahli PPA, iaitu umur, tempoh perkhidmatan, tahap pengajian dan jantina, dapat menerangkan strategi perancangan cukai yang terdiri daripada perbezaan kekal, perbezaan sementara dan perbezaan kadar cukai berkanun. Sampel kajian ini ialah 216 buah syarikat Malaysia yang tersenarai dari 2008 sehingga 2015. Dapatan kajian ini menunjukkan bahawa tempoh perkhidmatan dan tahap pengajian menerangkan perancangan cukai dan perbezaan kekal secara negatif. Walau bagaimanapun, tempoh perkhidmatan memberi kesan positif ke atas perbezaan kadar cukai berkanun. Kajian ini menyumbang kepada literatur dan praktikal melalui bukti yang menyokong teori upper echelons dalam menerangkan pengaruh PPA ke atas strategi cukai. Kajian ini juga mengetengahkan bukti baharu tentang strategi cukai daripada perspektif tadbir urus. Hasil kajian ini turut mencadangkan kepada pihak berkuasa percukaian bahawa ciri-ciri PPA adalah faktor tambahan yang perlu dipertimbangkan dalam rangka audit c
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引用次数: 2
Growth Opportunity and IPO Value: An Empirical Study of Malaysian IPOs 增长机会与IPO价值——马来西亚IPO的实证研究
Q3 Business, Management and Accounting Pub Date : 2020-06-01 DOI: 10.17576/pengurusan-2020-58-02
Ong Chui Zi, Rasidah Mohd‐Rashid, Kamarun Nisham Taufil-Mohd
ABSTRACT The offer price of Malaysian initial public offerings (IPOs) is mostly determined by fixed-price mechanism, indicating that information for investors regarding the actual value of an IPO is not being fully reflected in the offer price. The investors’ opinion in fact triggers IPO value on the first trading day in the market. This study aims to investigate the effect of growth opportunity on the pricing of Malaysian IPOs upon being listed on Bursa Malaysia. The sample of the study consists of 126 IPOs listed from January 2009 to December 2017. Through the analysis of cross-sectional and quantile regression in median and high quantiles, the study found a significant positive relationship between growth opportunity and total market value of IPOs. The findings suggest that IPOs which allocate a greater proportion of proceeds for firms’ future growth signal the firms’ quality, leading investors to trigger IPO value upwards during first-trading day. The findings have implications for the regulators, specifically the Securities Commission and Bursa Malaysia, to ensure that the information on the uses of proceeds revealed in IPO prospectuses is in line with the “Equity Guidelines” because this information gives impact on the investors’ decisions towards IPO subscription. Keywords: Growth opportunity; IPO; market value; quantile; signalling theory ABSTRAK Kebanyakan harga tawaran pada tawaran awam awal (IPOs) di Malaysia adalah ditentukan oleh mekanisme harga tetap, menunjukkan bahawa maklumat untuk pelabur tentang nilai sebenar sesuatu IPO adalah tidak sepenuhnya mencerminkan harga tawaran. Pendapat pelabur mempengaruhi nilai IPO pada hari dagangan pertama di pasaran. Kajian ini bertujuan mengkaji kesan peluang pertumbuhan pada harga IPO di Malaysia apabila disenaraikan di Bursa Malaysia. Sampel kajian ini mengandungi 126 saham IPO yang disenaraikan dari Januari 2009 hingga Disember 2017. Melalui analisis regresi keratan-rentas dan kuantil “median” dan kuantil tinggi, kajian ini mendapati hubungan positif yang ketara antara peluang pertumbuhan dan jumlah nilai pasaran IPO. Hasil kajian mencadangkan bahawa IPO yang mengagihkan sebahagian besar daripada dana syarikat untuk pertumbuhan masa depan syarikat mengisyaratkan tahap kualiti syarikat yang baik, seterusnya mendorong para pelabur meningkatkan nilai IPO ke tahap yang tinggi pada hari dagangan pertama. Keputusan kajian memberikan implikasi kepada Suruhanjaya Sekuriti dan Bursa Malaysia dalam memastikan maklumat berkaitan kegunaan dana syarikat yang dinyatakan dalam prospektus IPO adalah sejajar dengan “Garis Panduan Ekuiti” kerana maklumat tersebut memberi kesan kepada keputusan pelabur terhadap langganan IPO. Kata kunci: Peluang pertumbuhan; IPOs; nilai pasaran; kuantil; teori isyarat
马来西亚首次公开募股(IPO)的发行价格主要由固定价格机制决定,这表明投资者有关IPO实际价值的信息并未完全反映在发行价格中。投资者的意见实际上会在上市的第一个交易日触发IPO价值。本研究旨在探讨成长性机会对马来西亚ipo在马来西亚交易所上市后定价的影响。该研究的样本包括2009年1月至2017年12月期间上市的126家ipo公司。通过中位数和高位数的横断面和分位数回归分析,研究发现成长机会与ipo总市值之间存在显著的正相关关系。研究结果表明,将更大比例的收益分配给公司未来增长的IPO表明了公司的质量,导致投资者在首个交易日触发IPO价值上升。研究结果对监管机构,特别是证券委员会和马来西亚证券交易所具有启示意义,以确保IPO招股说明书中披露的收益用途信息符合“股权指南”,因为这些信息会影响投资者对IPO认购的决定。关键词:成长机会;IPO;市场价值;分位数;【摘要】马来西亚IPO的信号传导理论(IPO): IPO的信号传导理论(IPO), IPO的信号传导理论(IPO), IPO的信号传导理论(IPO)。Pendapat pelabur mempengaruhi nilai IPO pada hari dagangan pertama di pasaran。马来西亚上市公司(IPO)马来西亚上市公司(IPO)Sampel kajian ini mengandungi 126 saham IPO yang disenaraikan dari 2009年1月2017年12月。Melalui analysis regii keratan-rentas dan kuantil " median " dan kuantil tinggi, kajian ini mendapati hubungan阳性yang ketara antara peluang pertumbuhan dan jumlah nilai pasaran IPO。杨Hasil kajian mencadangkan bahawa IPO mengagihkan sebahagian大的daripada dana syarikat为她pertumbuhan玛莎depan syarikat mengisyaratkan tahap kualiti syarikat杨baik seterusnya mendorong对位pelabur meningkatkan汝IPO ke tahap杨丁宜受困篇哈里dagangan pertama。马来西亚证券交易所,马来西亚证券交易所,马来西亚证券交易所,马来西亚证券交易所,马来西亚证券交易所,马来西亚证券交易所,马来西亚证券交易所,马来西亚证券交易所,马来西亚证券交易所,马来西亚证券交易所,马来西亚证券交易所,马来西亚证券交易所,马来西亚证券交易所,马来西亚证券交易所,马来西亚证券交易所,马来西亚证券交易所,马来西亚证券交易所,马来西亚证券交易所,马来西亚证券交易所,马来西亚证券交易所,马来西亚证券交易所,马来西亚证券交易所,马来西亚证券交易所,马来西亚证券交易所,马来西亚证券交易所,马来西亚证券交易所,马来西亚证券交易所Kata kunci: Peluang pertumbuhan;首次公开发行(ipo);汝pasaran;kuantil;teori isyarat
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