The rate of fatalities and serious injuries at construction site has risen ultimately for the las... more The rate of fatalities and serious injuries at construction site has risen ultimately for the last few years. One of the main factors of Occupational Safety and Health (OSH) incident is human errors. Behavioural Based Safety (BBS) is a systematic method that helps workers to identify and change their behaviours to prevent unwanted incidents at the workplace. This paper aims to identify the awareness level of Behavioural Based Safety (BBS) in construction sites. The methodology of this paper is through quantitative research on a total of 58 numbers of respondents among Safety and Health Officers (SHO) working in construction industry. The general finding of this paper shows the workers awareness in terms of behaviour is still in moderate level. Future research related to this field should be expanded to enhance the effectiveness of BBS system implementation in the construction industry.
Zakat institutions nowadays have played an important role in ensuring that every eligible asnaf u... more Zakat institutions nowadays have played an important role in ensuring that every eligible asnaf used the aid wisely. The paradigm shift that has been done by some of the zakat institution ensuring the asnaf could be removed from the group and became a giver. For example, the fund management has undergone a transformation process until develop the entrepreneur asnaf program. The objective of this research is to analyze the asnaf entrepeneur program in Selangor and Kuala Lumpur and issuing a model for the asnaf entrepreneurship development program and discussing monitoring by using MyEma Apps. This researh has choose these two states based on following factors. These two states are the earliest to run the asnaf entrepreneurship program, the high capital allocatioan for the asnaf entrepreneurship program and success to produce asnaf entrepreneur from the group of reciepient to the giver of zakat. This qualitative research using library and observation method to collect data. Method of ...
INTERNATIONAL JOURNAL OF ACADEMIC RESEARCH IN ACCOUNTING, FINANCE & MANAGEMENT SCIENCES, 2024
The delivery of news plays a crucial role in society, especially during times of crisis. The COVI... more The delivery of news plays a crucial role in society, especially during times of crisis. The COVID-19 pandemic has significantly impacted the world, leading to a shift in daily lives and the emergence of the "new normal." Newspapers have a vital role in delivering news to the public, setting the tone and message during times of crisis. This paper focuses on exploring the sentiments and themes related to economics and consumption reported in major Malaysian-language newspapers during Phase 1 of the Movement Control Order (MCO), which took place from March 18 to March 31, 2020. The study employs a content analysis approach to identify the main themes of news related to economics and consumption during this two-week period. The analysis focuses on two major Malaysian-language newspapers, namely Berita Harian and Harian Metro. The collected news articles were categorized based on titles, issues, and themes, specifically related to economics and consumption. The findings of the study reveal that the main themes in both newspapers revolve around the government's responsibility in ensuring an adequate supply of essential goods. Additionally, the newspapers extensively cover the government's role in stimulating the economy through general and special assistance programs, as well as providing information about economic sector procedures for operation. Overall, the tone conveyed by both newspapers is positive, highlighting the government's efforts in providing information about lifestyle changes and introducing assistance measures due to the COVID-19 pandemic. This study highlights the significance of newspapers in shaping public sentiment during a crisis and provides valuable insights into the economic and consumer-related content during Phase 1 of the MCO. The findings can contribute to a better understanding of public perceptions and government initiatives in managing the pandemic's economic impact. Further research can explore the long-term effects of the COVID-19 pandemic on the economy and consumer behavior, as well as the evolving role of media in shaping public sentiment in crisis situations.
INTERNATIONAL JOURNAL OF ACADEMIC RESEARCH IN BUSINESS AND SOCIAL SCIENCES, 2024
This article examines the application of an integrated cooperative business model canvas in the c... more This article examines the application of an integrated cooperative business model canvas in the context of cooperatives in Malaysia. It aims to address gaps in literature on understanding and analyzing cooperatives' business models. The integrated cooperative business model canvas combines traditional business model principles with the unique characteristics of cooperatives, providing a holistic understanding of key components, value proposition, customer segments, revenue streams, and resource allocation. The study identifies challenges faced by cooperatives in Malaysia and also identifies opportunities. The integrated cooperative business model canvas is crucial for analyzing and developing effective strategies for cooperatives in Malaysia. It offers a structured approach for understanding the complexities and dynamics of cooperatives, enabling practitioners to make informed decisions and drive sustainable growth. This research contributes to the existing literature by providing a comprehensive framework tailored to the context of cooperatives in Malaysia, offering insights and practical implications for researchers, policymakers, and practitioners in the cooperative sector.
Islamic banking has emerged in recent decades as one of the most important trends in the financia... more Islamic banking has emerged in recent decades as one of the most important trends in the financial world, side by side with conventional banking. Website design has become a very powerful tool in disseminating information of a particular banking institution and this phenomenon has been fully utilized by both conventional and Islamic banks throughout the world. The purpose of this article is to analyze website design of CIMB Bank that offers both conventional and Islamic financing facilities. The methodology employed in this article is qualitative in nature through examining the websites of CIMB Bank. The finding shows that CIMB Bank needs to improve their both website designs in order to attract more customers to their websites and give true information with regard of their products and services. It is further suggested that future researcher tries to explore more in-depth website designs in terms of products and services provided by the conventional and Islamic banking institutions...
Discount rates selection represent a centrally material factor impacting in goodwill valuation de... more Discount rates selection represent a centrally material factor impacting in goodwill valuation decisions subsequent to the 2006 introduction of International Financial Reporting Standards (IFRS) in Malaysia especially when company employed value in use method. The selection of discount rates is believed to be a key important factor contributing to the outcome of impairment assessment, especially when the companies facing the recent downturn in the economy environment. This study examines the consistency of opportunistic behavior in documenting the variances between discount rates used by companies for the purposes of impairment testing and independently generated estimates of company specific, risk-adjusted discount rates through the capital asset pricing model (CAPM). This study examines the selection of 20 top listed companies on the Bursa Malaysia that have released their 2010 and 2011 annual reports with reported goodwill. This study compares the single discount rates with independently generated discount rates and analyzed using the CAPM and goodwill intensity. The dominant pattern was for observed discount rates to be lower rather than higher than the estimated value, with 15 (75%) companies of the 20 both in 2010 and 2011 in excess of 150 bps lower than independent risk-adjusted estimate. Thus, the data provided evidence of the use of aggressively low discount rates, with the result that CGU asset portfolio recoverable amount values will have been overestimated and potential goodwill impairment losses deferred or avoided. This deficiency may result in a decreased ability for external user groups to completely assess company's performance and making investment decisions.
In order to reduce accident rate in industry, effective Occupational Safety and Health (OSH) prog... more In order to reduce accident rate in industry, effective Occupational Safety and Health (OSH) program is necessary to be established in order to achieve a developed country status. Therefore, the objective of this paper is to identify the level of OSH compliance among Small and Medium Enterprises (SMEs) involved in the electricity sector. The methodology of this paper is through quantitative research on 212 respondents of contractors in this sectors. The general findings of this paper shows that the communication and safety reports are the main cause behind workers' non-compliance with OSH in the workplace. Analysis results also indicate that there are significant relationships between OSH risk management and communication, as well as safety reports and the level of OSH compliance. Overall, the regression analysis indicates that the main cause that affect electricity contractors' in OSH legal compliance is the lack of external communication between main contractor and subcontractor for the implementation of OSH programs.
Helping others is considered and sometimes expected to be a voluntary act. This behavior can be c... more Helping others is considered and sometimes expected to be a voluntary act. This behavior can be characterized as a helpful behavior that does not expect something in return. In general, the behavior of helping others would create a conducive environment especially when being instilled at an early stage of entrepreneurial journey. The study was conducted on 115 startup companies owners who participated under Tunas UsahawanBeliaBumiputera (TUBE 5.0) organized by SME Corporation, an agency under the Ministry of International Trade and Industries, Malaysia in early March 2018. The rate of return on the questionnaires was 48%. The objective is to find and compare the helping attitude of startups based on several demographic factors. The sample was selected through purposive sampling technique. The researchers used the Helping Attitude Scale (HAS) by Gary S. Nickell. It is a scale with 20-item to measure respondents' belief, feelings, and behaviors associated with helping others. The data was analyzed using Cross tabulation analysis. Based on the simple analyses, it is revealed that male startup owners possess better helping attitude than their female counterparts. Further analysis might give the researchers and the audience a better understanding and insights on this issue.
Over the past decades, Islamic banking has gained a worldwide recognition. Started among Muslim c... more Over the past decades, Islamic banking has gained a worldwide recognition. Started among Muslim countries in order to cater for the Shariah compliance banking needs of Muslims, it has now become widespread throughout the world. In Malaysia, the players in the Islamic banking industries are the local Islamic banks and recently a few foreign Islamic banks have shown interests and started their operation in this country. Internet has become a very powerful tool to disseminate information and this phenomenon has been fully utilized by Islamic banks in order to send their message to their current and potential customers. This exploratory study aims to evaluate the design and content of Islamic banks websites in Malaysia and also to compare the cumulative strengths and weaknesses in terms of website design and content between local and foreign Islamic banks in Malaysia. Suggestions for future research directions conclude the report.
Entrepreneurship is a compulsory subject taken by all Malaysia's Public Higher Learning Instituti... more Entrepreneurship is a compulsory subject taken by all Malaysia's Public Higher Learning Institutions (PHLIs) students'. Teaching entrepreneurship for non-business students requires non-traditional approach to make sure students learn to embrace the operating in business environment that favours creativity and risk taking. This paper is to examine the multiple outcomes of entrepreneurship competencies for non-business students. Primary data were collected to compare non-business students who took entrepreneurship class in their third year in Universiti Sains Islam Malaysia (USIM). A total of 1,295 students from 5 different faculties who took entrepreneurship subject were randomly selected as the participants which a set of Personal Entrepreneurship Competencies (PEC) Survey were being distributed. This intended to clarify the relationship between the faculty belief, business practices and students intention to become an entrepreneur. This paper provides an important analysis to enable further research to be taken into the area of student intention using Personal Entrepreneurship Competencies (PEC) Survey. The findings provides valuable insights on the effective teaching methodologies in teaching entrepreneurship for non-business students.
Advertising is one of marketing tools to promote products and services as well as to increase rep... more Advertising is one of marketing tools to promote products and services as well as to increase reputation and image used by the company. In recent years, there are many ways of advertising to attract customer's attention including through billboard, television, radio, newspapers and latest trends of advertising is through Internet by using social website. It is such the best medium to promote product as these days are people more busy in daily life, hang with the latest gadgets and need advanced information. Advertising became more synonyms with the people as soon as after any product or services being introduced to the public. However, a lot of advertising brings worried by some of people that concerns towardsinappropriate advertising show to the public and seen by all level of ages including children, teenagers, adults and old folks. Because of this concern, the issues raised up in questioning the inappropriate advertising may bring destructive thoughts to the next generation compared from the past (before the existence of Internet) and the present in Malaysia. This article will discuss the growth of Malaysian Advertising Industry and relevant legislation i.e. Advertising Practices Malaysian Code and its applicability to Islamic advertising.
The rate of fatalities and serious injuries at construction site has risen ultimately for the las... more The rate of fatalities and serious injuries at construction site has risen ultimately for the last few years. One of the main factors of Occupational Safety and Health (OSH) incident is human errors. Behavioural Based Safety (BBS) is a systematic method that helps workers to identify and change their behaviours to prevent unwanted incidents at the workplace. This paper aims to identify the awareness level of Behavioural Based Safety (BBS) in construction sites. The methodology of this paper is through quantitative research on a total of 58 numbers of respondents among Safety and Health Officers (SHO) working in construction industry. The general finding of this paper shows the workers awareness in terms of behaviour is still in moderate level. Future research related to this field should be expanded to enhance the effectiveness of BBS system implementation in the construction industry.
Zakat institutions nowadays have played an important role in ensuring that every eligible asnaf u... more Zakat institutions nowadays have played an important role in ensuring that every eligible asnaf used the aid wisely. The paradigm shift that has been done by some of the zakat institution ensuring the asnaf could be removed from the group and became a giver. For example, the fund management has undergone a transformation process until develop the entrepreneur asnaf program. The objective of this research is to analyze the asnaf entrepeneur program in Selangor and Kuala Lumpur and issuing a model for the asnaf entrepreneurship development program and discussing monitoring by using MyEma Apps. This researh has choose these two states based on following factors. These two states are the earliest to run the asnaf entrepreneurship program, the high capital allocatioan for the asnaf entrepreneurship program and success to produce asnaf entrepreneur from the group of reciepient to the giver of zakat. This qualitative research using library and observation method to collect data. Method of ...
INTERNATIONAL JOURNAL OF ACADEMIC RESEARCH IN ACCOUNTING, FINANCE & MANAGEMENT SCIENCES, 2024
The delivery of news plays a crucial role in society, especially during times of crisis. The COVI... more The delivery of news plays a crucial role in society, especially during times of crisis. The COVID-19 pandemic has significantly impacted the world, leading to a shift in daily lives and the emergence of the "new normal." Newspapers have a vital role in delivering news to the public, setting the tone and message during times of crisis. This paper focuses on exploring the sentiments and themes related to economics and consumption reported in major Malaysian-language newspapers during Phase 1 of the Movement Control Order (MCO), which took place from March 18 to March 31, 2020. The study employs a content analysis approach to identify the main themes of news related to economics and consumption during this two-week period. The analysis focuses on two major Malaysian-language newspapers, namely Berita Harian and Harian Metro. The collected news articles were categorized based on titles, issues, and themes, specifically related to economics and consumption. The findings of the study reveal that the main themes in both newspapers revolve around the government's responsibility in ensuring an adequate supply of essential goods. Additionally, the newspapers extensively cover the government's role in stimulating the economy through general and special assistance programs, as well as providing information about economic sector procedures for operation. Overall, the tone conveyed by both newspapers is positive, highlighting the government's efforts in providing information about lifestyle changes and introducing assistance measures due to the COVID-19 pandemic. This study highlights the significance of newspapers in shaping public sentiment during a crisis and provides valuable insights into the economic and consumer-related content during Phase 1 of the MCO. The findings can contribute to a better understanding of public perceptions and government initiatives in managing the pandemic's economic impact. Further research can explore the long-term effects of the COVID-19 pandemic on the economy and consumer behavior, as well as the evolving role of media in shaping public sentiment in crisis situations.
INTERNATIONAL JOURNAL OF ACADEMIC RESEARCH IN BUSINESS AND SOCIAL SCIENCES, 2024
This article examines the application of an integrated cooperative business model canvas in the c... more This article examines the application of an integrated cooperative business model canvas in the context of cooperatives in Malaysia. It aims to address gaps in literature on understanding and analyzing cooperatives' business models. The integrated cooperative business model canvas combines traditional business model principles with the unique characteristics of cooperatives, providing a holistic understanding of key components, value proposition, customer segments, revenue streams, and resource allocation. The study identifies challenges faced by cooperatives in Malaysia and also identifies opportunities. The integrated cooperative business model canvas is crucial for analyzing and developing effective strategies for cooperatives in Malaysia. It offers a structured approach for understanding the complexities and dynamics of cooperatives, enabling practitioners to make informed decisions and drive sustainable growth. This research contributes to the existing literature by providing a comprehensive framework tailored to the context of cooperatives in Malaysia, offering insights and practical implications for researchers, policymakers, and practitioners in the cooperative sector.
Islamic banking has emerged in recent decades as one of the most important trends in the financia... more Islamic banking has emerged in recent decades as one of the most important trends in the financial world, side by side with conventional banking. Website design has become a very powerful tool in disseminating information of a particular banking institution and this phenomenon has been fully utilized by both conventional and Islamic banks throughout the world. The purpose of this article is to analyze website design of CIMB Bank that offers both conventional and Islamic financing facilities. The methodology employed in this article is qualitative in nature through examining the websites of CIMB Bank. The finding shows that CIMB Bank needs to improve their both website designs in order to attract more customers to their websites and give true information with regard of their products and services. It is further suggested that future researcher tries to explore more in-depth website designs in terms of products and services provided by the conventional and Islamic banking institutions...
Discount rates selection represent a centrally material factor impacting in goodwill valuation de... more Discount rates selection represent a centrally material factor impacting in goodwill valuation decisions subsequent to the 2006 introduction of International Financial Reporting Standards (IFRS) in Malaysia especially when company employed value in use method. The selection of discount rates is believed to be a key important factor contributing to the outcome of impairment assessment, especially when the companies facing the recent downturn in the economy environment. This study examines the consistency of opportunistic behavior in documenting the variances between discount rates used by companies for the purposes of impairment testing and independently generated estimates of company specific, risk-adjusted discount rates through the capital asset pricing model (CAPM). This study examines the selection of 20 top listed companies on the Bursa Malaysia that have released their 2010 and 2011 annual reports with reported goodwill. This study compares the single discount rates with independently generated discount rates and analyzed using the CAPM and goodwill intensity. The dominant pattern was for observed discount rates to be lower rather than higher than the estimated value, with 15 (75%) companies of the 20 both in 2010 and 2011 in excess of 150 bps lower than independent risk-adjusted estimate. Thus, the data provided evidence of the use of aggressively low discount rates, with the result that CGU asset portfolio recoverable amount values will have been overestimated and potential goodwill impairment losses deferred or avoided. This deficiency may result in a decreased ability for external user groups to completely assess company's performance and making investment decisions.
In order to reduce accident rate in industry, effective Occupational Safety and Health (OSH) prog... more In order to reduce accident rate in industry, effective Occupational Safety and Health (OSH) program is necessary to be established in order to achieve a developed country status. Therefore, the objective of this paper is to identify the level of OSH compliance among Small and Medium Enterprises (SMEs) involved in the electricity sector. The methodology of this paper is through quantitative research on 212 respondents of contractors in this sectors. The general findings of this paper shows that the communication and safety reports are the main cause behind workers' non-compliance with OSH in the workplace. Analysis results also indicate that there are significant relationships between OSH risk management and communication, as well as safety reports and the level of OSH compliance. Overall, the regression analysis indicates that the main cause that affect electricity contractors' in OSH legal compliance is the lack of external communication between main contractor and subcontractor for the implementation of OSH programs.
Helping others is considered and sometimes expected to be a voluntary act. This behavior can be c... more Helping others is considered and sometimes expected to be a voluntary act. This behavior can be characterized as a helpful behavior that does not expect something in return. In general, the behavior of helping others would create a conducive environment especially when being instilled at an early stage of entrepreneurial journey. The study was conducted on 115 startup companies owners who participated under Tunas UsahawanBeliaBumiputera (TUBE 5.0) organized by SME Corporation, an agency under the Ministry of International Trade and Industries, Malaysia in early March 2018. The rate of return on the questionnaires was 48%. The objective is to find and compare the helping attitude of startups based on several demographic factors. The sample was selected through purposive sampling technique. The researchers used the Helping Attitude Scale (HAS) by Gary S. Nickell. It is a scale with 20-item to measure respondents' belief, feelings, and behaviors associated with helping others. The data was analyzed using Cross tabulation analysis. Based on the simple analyses, it is revealed that male startup owners possess better helping attitude than their female counterparts. Further analysis might give the researchers and the audience a better understanding and insights on this issue.
Over the past decades, Islamic banking has gained a worldwide recognition. Started among Muslim c... more Over the past decades, Islamic banking has gained a worldwide recognition. Started among Muslim countries in order to cater for the Shariah compliance banking needs of Muslims, it has now become widespread throughout the world. In Malaysia, the players in the Islamic banking industries are the local Islamic banks and recently a few foreign Islamic banks have shown interests and started their operation in this country. Internet has become a very powerful tool to disseminate information and this phenomenon has been fully utilized by Islamic banks in order to send their message to their current and potential customers. This exploratory study aims to evaluate the design and content of Islamic banks websites in Malaysia and also to compare the cumulative strengths and weaknesses in terms of website design and content between local and foreign Islamic banks in Malaysia. Suggestions for future research directions conclude the report.
Entrepreneurship is a compulsory subject taken by all Malaysia's Public Higher Learning Instituti... more Entrepreneurship is a compulsory subject taken by all Malaysia's Public Higher Learning Institutions (PHLIs) students'. Teaching entrepreneurship for non-business students requires non-traditional approach to make sure students learn to embrace the operating in business environment that favours creativity and risk taking. This paper is to examine the multiple outcomes of entrepreneurship competencies for non-business students. Primary data were collected to compare non-business students who took entrepreneurship class in their third year in Universiti Sains Islam Malaysia (USIM). A total of 1,295 students from 5 different faculties who took entrepreneurship subject were randomly selected as the participants which a set of Personal Entrepreneurship Competencies (PEC) Survey were being distributed. This intended to clarify the relationship between the faculty belief, business practices and students intention to become an entrepreneur. This paper provides an important analysis to enable further research to be taken into the area of student intention using Personal Entrepreneurship Competencies (PEC) Survey. The findings provides valuable insights on the effective teaching methodologies in teaching entrepreneurship for non-business students.
Advertising is one of marketing tools to promote products and services as well as to increase rep... more Advertising is one of marketing tools to promote products and services as well as to increase reputation and image used by the company. In recent years, there are many ways of advertising to attract customer's attention including through billboard, television, radio, newspapers and latest trends of advertising is through Internet by using social website. It is such the best medium to promote product as these days are people more busy in daily life, hang with the latest gadgets and need advanced information. Advertising became more synonyms with the people as soon as after any product or services being introduced to the public. However, a lot of advertising brings worried by some of people that concerns towardsinappropriate advertising show to the public and seen by all level of ages including children, teenagers, adults and old folks. Because of this concern, the issues raised up in questioning the inappropriate advertising may bring destructive thoughts to the next generation compared from the past (before the existence of Internet) and the present in Malaysia. This article will discuss the growth of Malaysian Advertising Industry and relevant legislation i.e. Advertising Practices Malaysian Code and its applicability to Islamic advertising.
In Malaysia, small and medium-sized enterprises play a crucial role in the economy, particularly ... more In Malaysia, small and medium-sized enterprises play a crucial role in the economy, particularly traditional SMEs. These traditional SMEs often face unique challenges due to their focus on traditional industries or methods of operation. Therefore, developing effective brand development strategies is essential for the success and growth of traditional SMEs in Malaysia. One primary brand development strategy for traditional SMEs in Malaysia is to leverage their heritage and authenticity(Rahman & Dahalan, 2021). By highlighting their cultural heritage, traditional SMEs can differentiate themselves from competitors and attract customers who appreciate local traditions and crafts. Traditional SMEs in Malaysia can further enhance their brand development strategies by incorporating sustainable practices into their operations. With the growing global concern for environmental conservation, consumers are increasingly seeking products and services from companies that demonstrate a commitment to sustainability.
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