In an earnest bid to combat corruption, Malaysia has developed a mitigation plan to enrol youth in national corrective workshops featuring a compulsory course on integrity and anti-corruption for all students entering Malaysian universities beginning in October 2023. This paper, therefore, aims to explore the effectiveness of the Integrity and Anti-Corruption (KIAR) compulsory course in all Malaysian universities. Due to the nature of the new implementation, this study utilises a qualitative approach by interviewing faculty academics involved in developing and delivering the course, university management personnel, and an officer from the Malaysian Anti-Corruption Commission (MACC). In addition, a content analysis of relevant documents is conducted to gain further insights into the course. Despite initial resistance from faculty academics, KIAR has been successfully implemented as a mandatory course through collaboration between the Ministry of Higher Education and the MACC. Each university is granted autonomy in managing the course to fall under the ambit of formal education, while at the same time allowing the integration of elements of informal and non-formal education. The course is classified as General Studies, with the choice of 1 to 3 credit hours for universities to conduct. As the course is newly introduced in the Malaysian environment, the findings provide valuable knowledge on a new approach to fighting corruption. Therefore, this study offers insights into curriculum development and pedagogical approaches. Additionally, it extends social cognitive and constructivist theories in the area of anti-corruption.
This study examines the differences in ESG reporting practices among Malaysian and Indonesian palm oil companies. The palm oil sector is often criticized due to its environmental and social issues, which subsequently leads to an increase in pressure from stakeholders for it to act responsibly. Hence, ESG disclosure plays an important role in the palm oil sector to manage its stakeholders' pressure. The differences in regulatory approaches, institutional practices, and certification schemes of the ESG disclosure in both countries are expected to influence firms’ disclosure behaviour. This study examines 24 listed palm oil companies over the 2020-2024 period by using the secondary data from the ZLS SPOTT and LSEG Workspace. Independent t-test and pooled ordinary least squares regression are employed to analyse the influence of country–level differences on ESG disclosure practices. The findings show that the social pillar is the largest contributor to overall ESG scores across the industry. This indicates that the labour and community pillar was the priority in firms’ resource allocation and sustainability reporting efforts. Although ESG disclosure levels are generally similar for both countries, however, Malaysian firms exhibit significantly higher disclosure levels on the governance pillar. These findings offer useful insight for investors to make comparisons between the two markets and help firms and policymakers to identify opportunities for improvement in ESG disclosure across the palm oil industry.
Indonesia’s Islamic banks have usually been judged on narrow yardsticks how cheaply they run or how well they convert inputs into outputs. We stepped back and looked at all three sides of the coin at once: how wisely they spend, how effectively they earn, and how much profit is left on the table. Using a standard DEA model that allows for variable returns to scale, we tracked nine full-fledged Islamic commercial banks from 2016 through 2022. The headline numbers are blunt: on average they waste 45 % of their inputs (cost efficiency 0.55), leave 28 % of revenue on the floor (revenue efficiency 0.72), yet still manage to keep 84 % of every rupiah of potential profit (profit efficiency 0.84). After the 2019 mega-merger that created Bank Syariah Indonesia and the accompanying push into mobile banking, all three scores ticked upward. The takeaway for OJK and KNKS is simple: Indonesian Islamic banks can stay profitable even while they remain sloppy on cost; regulators now have an integrated benchmark that ties financial survival to the Maqasid al-Shariah goal of protecting wealth.
This study examines the trend analysis of Environmental, Social, and Governance (ESG) disclosure among selected Asian Countries. This study utilises data from Eikon Datastream, and the final sample comprises 2,848 firm-year observations (2015-2023) across Indonesia, Malaysia, Singapore, and Thailand. The results indicate that Indonesia has higher total ESG, social, and governance pillars compared to other countries, except for the environmental pillars. However, the trend shows an increasing pattern for all the selected Asian countries after the COVID-19 outbreak. The recovering trend in ESG after 2019 is mainly attributed to stricter sustainability policies, OJK’s sustainability mandates, the carbon tax introduced in 2019, the launch of Green Plan 2030, the updated reporting guide by Bursa Malaysia, the MCCG reforms in 2017 and 2021, and the standardisation of sustainability reports. This study does not examine the cause-and-effect relationships and overlooks region-specific effects that may influence the level of ESG disclosure. The study contributes to the body of literature, as limited studies have focused on the factors of ESG disclosure. Prior studies have only focused on the relationship of the study. This study has significant practical implications for investors in overseeing the ESG trend in making investment decisions. This study also helps policymakers improve their ESG regulations for enhanced transparency. This study focuses specifically on investigating the factors behind the ESG trends. The increasing trend after 2019 suggests that stricter ESG disclosure mandates can improve ESG transparency.
The evolution of technology has meaningfully transformed the skill demands of the contemporary workforce. In Malaysia, the last few years have highlighted an increasing concern regarding the underemployment of graduates, particularly among Islamic Banking and Finance (IBF), who find themselves in semi-skilled or clerical positions despite their qualifications. This misalignment shows a significant challenge to the nation's economic goals. Although there is extensive research on employability, there has been an inadequate focus on IBF graduates regarding digital transformation. This preliminary study examines the relationships between digital literacy (digital knowledge, competence, and usage), CareerEDGE predictors (career development learning, experience, degree subject knowledge, generic skills, and emotional intelligence), and employability, with self-efficacy as a mediating variable. A structured questionnaire was distributed, and a pilot test with 31 recent IBF graduates was carried out. Using SPSS version 27, the evaluation of internal consistency among items was conducted using Cronbach’s Alpha, and Pearson correlation analysis was utilised to examine discriminant validity and relationships at the construct level. The results demonstrate strong reliability and satisfactory validity across all constructs. Significant positive correlations were observed between the independent variables and employability, with self-efficacy showing a substantial mediating effect. The findings shed light on the employability challenges faced by IBF graduates and provide practical suggestions for policymakers, educators, and industry stakeholders to address skill gaps and improve graduate employability in Malaysia's digital economy.
This study aims to explain the influence of auditor competence, data trusworthinesst, and technology anxiety on audit judgment performance, with fraud risk assessment as an intervening variable. This study was conducted on internal auditors in Indonesian higher education institutions. This study uses Behavioral Decision Theory (BDT) and Technology-to-Performance Chain (TPC) model to explore how behavioral and technological factors interact to shape the cognitive process in assessing fraud risk and producing high-quality audit judgments. This study uses a questionnaire-based survey approach administered to internal auditors across Indonesian higher education institutions, resulting in 158 respondents. The proposed hypotheses were tested using Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess the relationships between constructs. The findings indicate that auditor competence and data trust have a positive influence on audit judgment performance, both directly and indirectly through an effective incident risk assessment process. This indicates the importance of professional skills and reliable digital audit data in supporting appropriate audit decisions. In contrast, technology anxiety does not influence fraud risk assessment, indicating that internal auditors have largely adapted to the use of digital audit systems. This study contributes to the audit literature by integrating the BDT and TPC models in the context of higher education internal audit and provides practical insights for governance and policymakers in strengthening internal audit performance in the digital transformation process.
Waqf and endowments have been regarded as key strategies of financing education and socio-economic growth. Despite their importance, their functions in the modern education and economic systems have not been completely comprehended. This systematic literature review (SLR) aims to investigate the role of endowments and waqf in enhancing education and socio-economic outcomes. Scopus and Web of Science databases were searched using the advanced search function, and the strict screening process was applied to pinpoint relevant studies. In total, 19 main articles have been chosen to be discussed in-depth. In addition, the research conformed to Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA). The assessed topics include endowment and philanthropy management in education, waqf and the building of the Islamic school, cognitive development, and socio-economic impacts. Quantitative substantiations demonstrate the importance of sound fund management, and some studies have focused on the importance of professional expertise in maximizing endowment use to guarantee sustainability in the long term. The findings indicate the prospects of endowments and waqf in satisfying educational deficiencies, supporting financial viability, and advancing equality of development. Nevertheless, issues still exist, including donor influence, misappropriation of finances, and regional inequities, that have to be phased out and co-managed with flexible solutions. In a nutshell, the review is useful to policymakers, educational institutions, and stakeholders and may be adopted as a launching point to leverage endowments and waqf as a tool to resolve global education and development challenges.
This study examines the relationship between financial ratios, corporate governance and fraudulent financial reporting (FFR) and whether corporate governance moderates the relationship between financial ratios and FFR of Malaysian public listed companies (PLCs). Twenty FFR companies are selected from the Securities Commission Enforcement Release (SCER) listed by Malaysia's Securities Commission for furnishing false statements from 2000 to 2021, and twenty non-FFR companies as a control sample based on similar industries, periods, and sizes. The panel logistic regression model was adopted to analyse the research hypotheses. The total number of observations over four years is 160 companies. FFR companies are found to have a higher asset composition ratio, more frequently change their auditors, and are less competitive in generating sales from their total assets than non-FFR companies. In terms of moderation, board independence as a moderating variable weakens the effects of leverage on FFR while strengthening the effects of asset composition on FFR, and change in auditor weakens the relationship between capital turnover and FFR. The study highlights alarming signs for FFR prediction, providing policy implications for regulators, auditors, managers, and investors. It contributes academically by combining signalling and agency theories.
The digitalization of devices and systems has become a defining feature of technological advancement in the modern era. This particular scenario is considered to have a major impact on the increasing recognition of digital forensics (DF) as a valuable tool for investigative procedures in assisting organizations, especially Malaysian Information Technology Organisations (MITO) in resolving issues related to digital incidents that occur in their organizations. However, MITO in Malaysia who are not exposed to the use of DF in developing countries have a negative impact on digital evidence investigations which can reduce the time to resolve digital incidents, cost effective, impactful and efficient. This paper looks at the variables that MITO in Malaysia can consider when deciding whether to adopt digital forensics or not. PRISMA is the reference methodology used in this study to determine these factors and create an early adoption model. Eleven factors that influence the decision to adopt digital forensics were identified by the methodology. According to the premise of the TOE framework, these factors are organized into three dimensions: technology, organization and environment. This study contributes by addressing the key motivators that characterize the adoption of innovations at the organizational level, where they will then be used to develop an adoption model, and an understanding of the digital forensics context.
Data reveals significant differences in the allocation of mudharabah and musharakah financing within Islamic banks. The importance of equity financing from Islamic banks to the community highlights the urgent need for a comprehensive understanding of the internal and external factors influencing equity financing in Islamic institutions. This study aims to examine the determinants affecting the distribution of equity financing by Islamic banks. This study attempts to analyze the determinants affecting the distribution of equity financing by Islamic banks. A total of 14 banks were selected as samples due to their complete data. Consequently, the collected annual data for seven years, from 2018 to 2024. This study identifies that internal factors influencing the distribution of mudharabah financing include the Capital Adequacy Ratio (CAR), Third Party Funds (TPF), and Non-Performing Financing (NPF), while external factors do not alter this distribution. In contrast, the allocation of musharakah financing is governed exclusively by the BI interest rate, with no internal factors influencing it. This conclusion suggests that Islamic banks increase mudharabah financing allocation by lowering CAR, increasing TPF, and reducing NPF. A decrease in CAR often indicates an increased capacity for investment financing. An increase in TPF will motivate Islamic banks to expand their mudharabah funding. Furthermore, efficient management of NPF will further motivate Islamic banks to improve their mudharabah financing.
Pilihanraya Negeri Johor ke-15 merupakan satu ujian pertama kepada pelaksanaan penurunan had mengundi daripada 21 tahun kepada 18 tahun atau dikenali Undi18. Namun, berlaku kemerosotan peratusan yang keluar mengundi berbanding ketika Pilihanraya Umum Ke-14 apabila hanya 54.92% pengundi yang layak telah melaksanakan tanggungjawab masing-masing. Antara faktor menyumbang kepada kemerosotan ini adalah berpunca kepada pelaksanaan Undi18 yang gagal menarik minat golongan berkenaan untuk terlibat dalam proses demokrasi politik negara kerana tahap literasi politik adalah sederhana. Pengundi muda Melayu di institusi pengajian tinggi awam (IPTA) dianggap mempunyai tahap literasi politik yang tinggi apatah lagi tahap keperluan literasi politik dalam kalangan mereka, namun tiada bukti mengesahkannya. Lantaran itu, kajian ini dilakukan bertujuan untuk mengenalpasti sejauhmana keperluan literasi politik ke atas pengundi muda Melayu di IPTA. Satu set soal selidik dibangunkan untuk mendapatkan maklum balas daripada responden. Seramai 558 responden yang berasal dari negeri Johor telah memberikan maklum balas dalam kajian ini dan kaedah penyelidikan kualitatif digunakan untuk menganalisa maklum balas yang diberikan. Hasil maklum balas yang telah dianalisa dibahagikan kepada tiga kategori iaitu pandangan positif, negatif dan berkecuali. Hasil dapatan kajian menunjukkan bahawa 83.5% daripada keseluruhan responden memberikan pandangan positif kepada keperluan literasi politik dalam kalangan pengundi muda Melayu di IPTA. Oleh demikian, terdapat keperluan dan penerimaan yang positif dalam kalangan pengundi muda Melayu di IPTA terhadap apa-apa usaha yang mampu meningkatkan literasi politik kepada mereka
The relationship between ESG disclosure and firm performance has recently gained significant attention. ESG disclosure provides transparency and accountability to stakeholders. It enables them to evaluate a company's performance in crucial environmental, social, and governance areas, facilitating informed decision-making and enforcing corporate responsibility. This study examines the effect of Environmental, Social, and Governance (ESG) disclosure on firm performance. Using a random sampling technique of the subsector Food and Beverages industry from the Main Market Bursa Malaysia, the final sample consisted of ten firms in 2021. This study used content analysis to measure ESG disclosure, while the financial data were gathered from the annual report. It was found that ESG disclosure is positively and significantly associated with short-term performance, as measured by the Return on Assets (ROA). This implies that firm investment in ESG and better disclosure can attract investors and increase short-term performance. However, insignificant associations were found between ESG disclosure and Tobin Q. Furthermore, firm size is negatively significant with ROA, while firm leverage is positively significant with long-term performance (Tobin Q). This study adds substantial evidence of ESG disclosure's effect on firm performance in the food and beverages industry. This paper offers evidence on ESG disclosure and firm performance using content analysis based on the FTSE Russell ESG rating methodology. ESG disclosure benefits firms by enhancing reputation, access to capital, risk management, and operational efficiency while benefiting society through environmental stewardship, social impact, stakeholder engagement, and long-term economic stability. It promotes ethical business conduct that considers different stakeholders’ needs and fosters sustainable development for a better future. Further, by integrating ESG into fundamental business practices, firms could contribute to a more sustainable future and foster long-term business resilience.
Penjanaan ekonomi di kalangan Orang Asli menjadi isu utama menentukan keupayaan mereka keluar daripada tahap kemiskinan, iaitu kalangan B40. Kekuatan dan kebolehupayaan komuniti Orang Asli berbeza mengikut lokasi penempatan dan daya usaha yang mereka lakukan. Bagi Orang Asli Temuan yang menetap di Kampung Sungai Mering, Tangkak, kebolehupayaan mereka menjana ekonomi yang lebih baik adalah suatu yang luar biasa dan boleh dijadikan contoh kepada penempatan Orang Asli lain. Kajian ini bertujuan mengenalpasti kemudahan insfrastruktur di lokasi kajian, keupayaan ekonomi dalam mewujudkan daya saing, dan daya keusahawanan kalangan penduduk setempat. Berbantukan kajian kualitatif temubual dengan Tok Batin, Pengerusi Jawatankuasa Pembangunan dan Keselamatan Kampung dan beberapa individu berpengaruh, dan dengan pemerhatian langsung penyelidik, perkampungan Orang Asli Kampung Sungai Mering boleh dijadikan model pembangunan ekonomi kepada komuniti lain. Dengan 36 buah rumah yang didiami seramai 262 penduduk yang dibuka sejak 1996, ternyata ia sebuah perkampungan yang lengkap dan kelihatan sempurna. Perwajahan kampung ini ternyata berbeza yang setanding dengan perkampungan Melayu lain. Sikap berani mencari ruang, mahu berusaha dan terbuka kepada persaingan antara kekuatan yang mereka miliki yang akhirnya mereka berupaya berdikari dan mencapai kestabilan ekonomi sendiri. Perubahan sikap dan dorongan kehendak yang kuat selain kerjasama utuh dalam kalangan komuniti terpencil, berjaya merubah bentuk kediaman daripada rumah-rumah buluh beratapkan bertam kepada rumah batu dan berkenderaan sendiri. Ia adalah satu model yang seharusnya diungkap dalam usaha memajukan komuniti Orang Asli secara menyeluruh sesuai dengan konsep Malaysia Madani.
The purpose of this study is to investigate employers' perceptions of accounting students' skills. The research was carried out using an online survey distributed to employers where accounting students are completing their internship programme. The sample consists of 90 accounting students who participated in the internship programme in various states during the 2022/2023 semester. The survey evaluates skills such as communication, critical thinking, and the ability to work independently. The findings of this study showed that students need to improve their skills in technical knowledge, technical report, and communication in English. The study's findings will have significant implications for higher learning institutions (HLI) and policymakers seeking to improve the alignment of education and the workforce. Through their academic curricula, HLI should provide more opportunities for students to develop soft skills.
It is essential to establish a classroom environment in which students feel safe and motivated to collaborate, cooperate, and pursue mathematical understanding. Mathematics is a core subject that all science and technology students must earn at least a grade C. This study was conducted by distributing questionnaires to 163 students enrolled in Malaysian institutions of higher education. The respondents were Mathematical Science students aged 18 to 32 with study levels ranging from diploma to master. The questionnaires include thirty questions organised into four sections: learner-centered, community-centered, assessment-centered, and knowledge-centered. The purpose of this study is to investigate how the three components of social cognitive learning (SCL) influence the learning environment for mathematical science students by utilising correlation and regression analysis to determine the relationship between the variables. Incorporating the principles of SCL into the learning environment had a positive effect on student and educator engagement, as demonstrated by the findings.
Penelitian ini bertujuan untuk mengkaji dakwah sebagai proses komunikasi transformatif di tengah dinamika sosial masyarakat kontemporer. Pendekatan yang digunakan adalah kajian pustaka (library research) dengan menelaah berbagai literatur relevan yang terbit dalam sepuluh tahun terakhir untuk buku dan lima tahun terakhir untuk artikel jurnal. Analisis dilakukan melalui teknik analisis isi dan sintesis tematik guna mengidentifikasi hubungan antara teori dakwah dan teori komunikasi transformatif dalam konteks perubahan sosial. Hasil kajian menunjukkan bahwa dakwah tidak lagi cukup dipahami sebagai aktivitas penyampaian pesan normatif keagamaan, tetapi harus dimaknai sebagai proses dialogis, partisipatif, dan kontekstual yang mendorong perubahan perspektif, sikap, dan perilaku sosial. Digitalisasi komunikasi menjadi arena strategis sekaligus tantangan baru bagi dakwah, sehingga literasi digital dan etika komunikasi menjadi kompetensi penting bagi da’i. Penelitian ini menawarkan integrasi konseptual antara teori komunikasi transformatif dan dakwah sebagai novelty, serta menegaskan bahwa keberhasilan dakwah diukur tidak hanya dari aspek kognitif, tetapi juga dari transformasi sosial yang inklusif dan berkeadaban. Dengan demikian, dakwah memiliki peran strategis sebagai agen integrasi sosial di tengah masyarakat yang plural dan dinamis.
Peranan teungku inoeng merupakan aspek penting dalam membentuk kepribadian remaja putri agar sesuai dengan ajaran Islam. Namun, realita menunjukkan bahwa masih banyak remaja putri yang kurang memiliki kesadaran beragama terhadap nilai keagamaan. Kehadiran teungku inoeng sebagai pengajar dan panutan memiliki kontribusi signifikan dalam membina pemahaman keagamaan. Atas dasar tersebut maka penelitian ini berfokus pada peran teungku inoeng dalam meningkatkan kesadaran beragama remaja putri, dan tantangan teungku inoeng dalam meningkatkan kesadaran beragama remaja putri di Gampong Lamteungoh. Metode penelitian ini tidak terlepas dari penelitian lapangan (field research) dengan metode kualitatif deskriptif dengan teknik purposive sampling. Informan dalam penelitian ini berjumlah sembilan orang dan teknik pengumpulan data dilakukan melalui observasi, wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa teungku inoeng memiliki peran penting sebagai pendidik, motivator, dan teladan dalam kehidupan beragama di Gampong Lamteungoh. Hal ini terlihat dari kesadaran beragama pada remaja putri yang semakin baik dengan memahami dasar-dasar dari implementasi ketauhidan, ibadah dan muamalah. Sebagai contoh dimulai dari thaharah, praktik ibadah shalat, puasa, sikap dan perilaku seorang muslim baik menyangkut sopan, santun serta bertutur kata. Berbagai metode pembelajaran diterapkan seperti hafalan, tanya jawab, dan cerita, serta pendekatan personal melalui nasihat langsung dan komunikasi digital. Namun, teungku inoeng juga menghadapi tantangan dari remaja yang menjalani pengajian seperti kurangnya kedisiplinan, rasa malas, pengaruh lingkungan, serta kesibukan sekolah dan pekerjaan. Beberapa remaja juga berhenti mengikuti pengajian karena merasa tidak cocok dengan sistem pengajian atau merasa terbebani oleh aturan yang ada.
This comprehensive review investigates the sustainability performance of small and medium enterprises (SMEs) within the service sector, discussing the pressing need for a structured understanding of their contributions to sustainable development. In spite of the growing recognition of SMEs as vital players in the service economy, their sustainability challenges and performance remain inadequately explored. Utilizing the PRISMA framework, we conducted an extensive literature search in reputable databases, including Scopus and Web of Science (WoS), focusing on studies published in 2024. Our search yielded 33 relevant articles, which we systematically analyzed to identify key themes in sustainability performance. The findings are categorized into three main themes: (1) Digital Transformation & Innovation, which highlights the role of technological advancement in enhancing operational efficiency and sustainability; (2) Sustainable Practices & Corporate Social Responsibility (CSR), emphasizing the adoption of environmentally friendly practices and community engagement; and (3) Resilience, Strategy, & Competitiveness, which explores how SMEs navigate challenges as well as leverage strategies for sustainable growth. The review concludes that although SMEs are becoming more aware of the significance of sustainability, there is a significant variation in performance driven by factors such as industry type and organizational capacity. This research contributes to the academic discussion on sustainability in SMEs as well as offers practical insights for practitioners and policymakers focused on promoting sustainable practices within the service sector.
This paper comprehensively examines the digital marketing landscape among Micro, Small, and Medium-Sized Enterprises (MSMEs) in Johor, Malaysia. MSMEs contribute to Malaysia's economy, accounting for significant portions of GDP and employment. However, they face mounting pressure to adopt digital marketing strategies to remain competitive in an increasingly digital global economy. This paper identifies critical barriers to digital marketing adoption, including limited digital literacy, infrastructural challenges, financial constraints, and cultural resistance. Through an analysis of empirical findings and policy initiatives, actionable recommendations are proposed to address these issues. By contextualizing these challenges within Johor's unique socio-economic landscape, this paper aims to provide policymakers, researchers, and practitioners with insights for fostering sustainable digital transformation among MSMEs
Faraid, commonly referred to as the Islamic inheritance system, is a legal framework based on Islamic law. Its primary goal is to protect family members' rights in matters involving deceased individuals' assets. This study rigorously examines the intricate subject of Faraid, commonly referred to as Islamic inheritance, by examining the beliefs and actions of Muslim individuals in Padang Terap. Three main objectives drive the research investigation. Firstly, it aims to examine the current perceptions and practices of the targeted community regarding Faraid. Secondly, it seeks to identify and explore the factors that contribute to the lack of knowledge about Faraid among Muslim communities in Padang Terap. Lastly, it aims to investigate the frequency of family disputes related to Faraid within the study population, as well as the underlying causes of these disputes. This research project employs a quantitative methodology, sending an online survey questionnaire through a simple random sampling approach. We will evaluate the gathered data using SPSS version 29, providing the researchers with a comprehensive understanding of the dynamics surrounding Faraid in the selected community. By addressing these specific goals, the research seeks to enhance understanding of Islamic inheritance and increase awareness of the difficulties faced by Muslim households in Padang Terap.
