International Business Education Journal
International Business Education Journal (IBEJ) [eISSN 2735-1912] is an international peer-reviewed journal published twice a year (April & October starting from 2024) by the Faculty of Management and Economics (Universiti Pendidikan Sultan Idris) and Penerbit Universiti Pendidikan Sultan Idris. It aims to become the leading multi-disciplinary, open access, online academic journal in the field of current matters. The IBEJ is dedicated to promote original research and insightful debate by publishing original academic articles, analytical and simulation models, empirical research, policy analysis and book reviews across a number of disciplines, including economic education, accounting education, business, education and social sciences. IBEJ supports Open Access. The electronic full-text version of the journal is available Free of Charge (FOC).
Welcome to Volume 19, Issue 1 (2026) of the International Business Education Journal. As the global landscape continues to evolve at an unprecedented pace, our journal remains committed to publishing rigorous, interdisciplinary scholarship that addresses emerging challenges and opportunities in business education, economics, public policy, and related fields. We are delighted to present ten high-quality articles in this issue, each offering empirically grounded insights and practical solutions to some of the most pressing socio-economic concerns of our time.
Copyright (c) 2026 Hariyaty Ab Wahid http://creativecommons.org/licenses/by-nc-sa/4.0
Green Self-Efficacy and Hybrid Work Models’ Impact on Organizational Commitment in Sustainable Fashion Stores with the Moderating Role of Employee Satisfaction
This study aims to examine the effect of green self-efficacy and green hybrid work on green organizational commitment, while also analysing the moderating role of green employee satisfaction in these relationships. This study is grounded in Taylor’s (1911) theory of organizational behaviour, emphasizing efficiency and structured work processes. The population in this study comprises fashion store employees in Yogyakarta, with 384 respondents selected using a snowball sampling method. Data were collected via online questionnaires and analysed using Structural Equation Modelling (SEM) with SmartPLS 4. The findings reveal that both green self-efficacy and green hybrid work have a positive and significant impact on green organizational commitment. Furthermore, green employee satisfaction significantly moderates the relationship between green hybrid work and green organizational commitment but does not moderate the relationship between green self-efficacy and green organizational commitment, indicating that while hybrid work arrangements can enhance commitment through employee satisfaction, self-efficacy alone may not have the same effect. The theoretical implication highlights the relevance of Taylorism in understanding how dissatisfaction with inefficient work systems reduces employee commitment. Practically, the findings suggest that management must address inefficiencies and employee dissatisfaction to foster a more sustainable and committed workforce within the green fashion retail industry. Additionally, this study contributes to the field of business education by providing empirical insights that can inform the development of sustainability-oriented curricula and training programs, equipping future managers and entrepreneurs with the competencies needed to foster green organizational commitment in evolving retail environments.
Copyright (c) 2026 Fradella Mokodompit, Asep Rokhyadi Permana Saputra http://creativecommons.org/licenses/by-nc-sa/4.0
Minimum Wage Implementation in ASEAN Countries: A Comparative Study of Policy Effectiveness and Challenges
This study examines the implementation of minimum wage policies across ASEAN countries, analyzing wage-setting mechanisms, effectiveness, and key institutional challenges within a region characterized by diverse levels of economic development. ASEAN’s mix of advanced and developing economies offers a strategic context for evaluating how minimum wage systems contribute to economic equity and social development. Employing a qualitative comparative approach, the study synthesizes secondary data from government reports, labor legislation, academic research, and international policy documents to assess cross-national differences in regulatory design, enforcement capacity, and policy coverage. The findings reveal substantial disparities in wage determination processes and institutional effectiveness, with recurring challenges including weak enforcement, limited protection for informal sector workers, and regional wage differentiation that produces uneven socio-economic outcomes. At the same time, certain institutional models, such as centralized wage adjustments linked to cost-of-living indicators, demonstrate more coherent and adaptive governance structures. Although constrained by reliance on secondary data, particularly in capturing informal labor dynamics, the study provides a systematic regional evaluation of minimum wage implementation. The results offer actionable insights for policymakers seeking to strengthen regulatory frameworks, improve enforcement coordination, and address labor market inequalities. Furthermore, the study contributes to business education by developing a comparative analytical framework applicable to teaching and research in international business and human resource management. It also aligns with Sustainable Development Goal 8 (Decent Work and Economic Growth) by examining how wage policies influence fair compensation and labor market stability, underscoring their role in advancing inclusive and sustainable economic growth.
Copyright (c) 2026 Mohd Ridwan Abd Razak, Enah Ali, Kolandan Subramaniam http://creativecommons.org/licenses/by-nc-sa/4.0
Industry-University Partnerships and Business Education Graduate Employability: Evidence from Stakeholders in Kwara State, Nigeria
Grounded in the Triple Helix model's perspectives on university–industry collaboration, this study investigates the contribution of industry–university partnerships to graduate employability in Business Education programmes in Kwara State, Nigeria. This study examines stakeholder perceptions of the effectiveness of existing collaborations in aligning graduate competencies with labour market demands. A descriptive survey design was employed across three universities, i.e., the University of Ilorin, Kwara State University, and Al-Hikmah University, with respondents comprising 10 industrialists and 74 Business Education graduates selected through random sampling. Data were collected using a researcher-designed questionnaire titled Perception of Stakeholders on Industry–University Partnership Questionnaire (PSIUPQ) in line with the study objectives. Both the face and content validities of the questionnaire were assessed, and a reliability coefficient of 0.88 was obtained from the pilot study. Descriptive statistics were used to address the research questions, while inferential statistics tested the hypotheses at the 0.05 significance level. The findings revealed a direction and magnitude of differences between industrialists and graduates in the effectiveness of current partnerships in enhancing employability (p < 0.05), as well as significant differences in their views on strategies to strengthen collaboration to improve work readiness. These results indicate a perceptual and alignment gap between academic preparation and industry expectations. The study highlights the need for structured, competency-based partnerships that integrate experiential learning, industry engagement, and technical skill development into Business Education curricula to enhance employability outcomes and support sustainable workforce development in emerging economies.
Copyright (c) 2026 Ojo Olubukola James, Oluwalola Felicia Oluwalola, Abdulkareem Rasaq Lanre, Ojo Oluwatoyin Omonike http://creativecommons.org/licenses/by-nc-sa/4.0
The International Business Education Journal (IBEJ), Volume 18, Issue 2 (2025), offers a compelling collection of research articles that illustrates the dynamic intersection of business education, entrepreneurship, customer behaviour, accounting, marketing, management, and economics. Each contribution underscores the significance of both empirical and conceptual insights in shaping policy and institutional strategies in developing nations, with a particular focus on Southeast Asian and West African countries.
Copyright (c) 2025 Hariyaty Ab Wahid http://creativecommons.org/licenses/by-nc-sa/4.0
The International Business Education Journal (IBEJ), Volume 18, Issue 1 (2025), proudly features a diverse range of scholarly articles that reflect current perspectives, trends, practices and challenges in business education, economics, finance, social sciences and education around the globe. This volume comprises ten articles written by diverse prolific authors from Malaysia, Nigeria, the Philippines and the UAE.
Copyright (c) 2015 Hariyaty Ab Wahid http://creativecommons.org/licenses/by-nc-sa/4.0
Gender-Based Intentions to Adopt Digital Teaching Tools Among Teachers in Terengganu
The 21st century has seen a growing integration of digital technology across various sectors, including education. Despite its increasing relevance, the adoption of technology in Malaysian education faces ongoing challenges, particularly among teachers. Common issues include limited ICT proficiency, inadequate training, and insufficient infrastructure, especially in rural areas. This study aims to assess teachers’ intention to adopt digital teaching tools and examine potential gender-based differences. Using a cross-sectional and correlational research design, the study involved 188 teachers from Terengganu, selected through convenience sampling. Data were collected via a structured questionnaire and analysed using descriptive statistics and independent t-tests. The results indicate a generally high intention to adopt digital tools among teachers, with a statistically significant difference between male and female respondents. Male teachers showed a greater inclination toward technology adoption than their female counterparts. These findings highlight the importance of addressing gender-related factors to strengthen digital integration in schools. Identifying disparities in adoption intentions offers valuable insights for policymakers and educational stakeholders working to support equitable and effective technology use in Malaysian classrooms. Overall, this research contributes to the expanding body of knowledge on educational technology integration within the field of business education. It emphasises the need for targeted strategies to overcome gender-specific barriers, improve teacher readiness, and promote inclusive access to digital tools. Enhancing digital competencies in a gender-responsive manner is essential for preparing business educators to meet the demands of modern, technology-driven learning environments.
Copyright (c) 2026 Mohd Rozaimy Ridzuan, Che Nur Aznani Ahmad http://creativecommons.org/licenses/by-nc-sa/4.0
Stakeholders’ Perceptions on ABAS Implementation by the Public Sector Entities in Bangladesh
This study qualitatively investigates the perceptions of various stakeholders involved in the implementation of accrual-based accounting systems (ABAS) by public sector entities (PSEs) in Bangladesh. It investigates the perceptions of the Financial Reporting Council (FRC), explores the experiences and perceptions of the PSEs, and uncovers the overall challenges by interviewing stakeholder groups knowledgeable in ABAS. Interviews were conducted with the executive director of the FRC, individuals attending training on ABAS, and a group of academicians, practitioners, and professionals. The findings suggest that the FRC allows flexible deadlines, arranges public discussions, provides technical support, and takes initiatives to govern the legal framework in implementing ABAS. Responses from trainees from the PSEs indicate that the training received from the FRC was insufficient, appropriate software is unavailable, and reporting guidelines are inconsistent. Other stakeholder responses include additional challenges, such as inefficient human resources, insufficient technical resources, bureaucracy, and power gaps. Failure to employ accounting graduates in public accounting roles and a misaligned government accounting curriculum are two additional flaws in the system. The respondents suggest enhancing training and learning, improving technical capability, upgrading accounting curricula, and improving recruiting practices as remedies.
Copyright (c) 2026 Sharoar Khan, Md. Jamil Sharif, Maisha Tasnim http://creativecommons.org/licenses/by-nc-sa/4.0
Reforming Social Protection for Gig Workers in Malaysia: An Institutional Approach
The gig economy has transformed employment landscapes by offering flexible work opportunities but has also exposed workers to vulnerabilities due to limited access to social protections, such as health insurance and retirement benefits. This conceptual research adopts Scott’s Three Pillars of Institutions (regulative, normative, and cultural-cognitive) to comprehensively analyze the gaps in Malaysia's social protection system for gig workers and provides actionable recommendations. By reviewing academic publications, policy documents, and international best practices, the study identifies key challenges, including fragmented regulations, inconsistent industry norms, and negative cultural perceptions towards social protection. The research employs a literature-based methodology by drawing comparative insights from international practices like Singapore and the EU and demonstrate adaptable policy models for Malaysia’s socio-economic context. The paper offers broad recommendations, including gradual mandatory contributions and standardizing voluntary schemes. These findings aim to contribute to ongoing policy discussions and encourage collaborative efforts among policymakers, industry players, and civil society to develop an inclusive and resilient social protection framework for gig workers. Additionally, the study contributes to the field of business education by linking institutional theory with real-world labor market challenges, thereby enriching management and entrepreneurship curriculum with insights into inclusive workforce practices. While this study provides a theoretical and policy-based analysis, the primary limitation is the lack of empirical validation through primary data collection. Future research should incorporate qualitative insights from gig workers and industry stakeholders to assess the practical implementation of proposed policy recommendations.
Copyright (c) 2026 Nur Hazwani Zolkifly, Shahrel Nizar Baharom http://creativecommons.org/licenses/by-nc-sa/4.0
Financial Sustainability Strategies in Malaysian Higher Education: The Experience of a Public Business School
This study dives into how a public business school in Malaysia can stay afloat financially. With government funding for higher education becoming increasingly tight in Asia, it is crucial to identify new ways to manage money. Therefore, this qualitative study took a close look at alternative funding options and cost-cutting strategies by conducting interviews with the school's leaders, professors, staff, students, and alumni to gather their perspectives. It is found that business schools need to be creative with how they bring in money and make their operations as efficient as possible to ensure the institution can thrive in the long run. This research adds to the conversation about financial stability for public business schools in developing countries, specifically how they can handle budget cuts and keep costs down that includes diversify revenue streams, including leveraging accreditation, utilizing existing relationships, and forming partnerships with corporate sponsors. The insights here are useful for leaders and policymakers in Malaysia and other Asian countries facing similar economic pressures to develop a comprehensive roadmap towards financial sustainability in the higher education sector.
Copyright (c) 2026 Khairunnisak Latiff, Mohd Yazid Mohd Zuliaddin, Nurul Izza Hazizan , Siew Siew Chong , Noreen Kamarudin , Linlin Zhang , Sridar Ramachandran , Sudesh Prabhakaran http://creativecommons.org/licenses/by-nc-sa/4.0
Professional Mentoring and Job Performance of Civil Service Secretaries in South-West, Nigeria
This study aims to determine the influence of professional mentoring on civil service secretaries’ job performance in South West, Nigeria. The study has adopted a descriptive survey research design. A total of 351 civil service secretarial staff were selected using a proportionate sampling technique. Two validated instruments, namely, the Professional Mentoring Questionnaire (PMQ) and the Secretaries' Job Performance Scale (SJPS), were used in the study for data collection. The Cronbach alpha reliability test yielded reliability coefficients of 0.78 for PMQ and 0.85 for SJPS. The study indicates a high level of job performance and professional mentoring among secretaries in Southwest, Nigeria. The study also reveals that there is a significant influence of professional mentoring on civil service secretaries’ job performance. The study concluded that professional mentoring is one of the significant factors that determine the job performance of civil service secretaries in South West, Nigeria. Therefore, it is highly recommended that secretarial professional training and certification among civil service secretaries or other management executives impart mentoring practices to enhance job performance.
Copyright (c) 2026 Boladale Ruth Oluwasina, Abiodun Oluwatosin Odusina, Abiodun Ganiu Jimoh, Elkanah Ayodeji Olafare http://creativecommons.org/licenses/by-nc-sa/4.0
Compensation Committee Diversity and Board Compensation: The Case of an Emerging Economy
This study examines the relationship between the diversity of the compensation committee and executive compensation in Malaysia from 2016 to 2018. We utilized agency theory to derive our hypotheses. Independent variables include compensation committee diversity and independent directors, while control variables cover board characteristics and firm-specific factors such as size, leverage, profitability, industry, and year effects in all models. The findings demonstrated that all the diversity components of the compensation committee tested are insignificant in influencing the extent of board compensation. Control variables such as board size, firm size, and profitability were found to be positively related to board compensation. The findings will be useful for policymakers in setting guidelines for diversity in the compensation committee or the board in general. The Malaysian Code on Corporate Governance (MCCG 2021) promotes diversity on the board as one of the mechanisms that can improve a firm’s governance structure. While diversity is prevalent in Western markets, this study believes that the same policy might be less effective in Asian countries such as Malaysia, where Eastern values and culture are very different compared to their Western counterparts. Policymakers need to revisit whether diversity is necessary in the context of Malaysia. To the best of our knowledge, based on the observation of the literature in this area, this is the first study that examines the effect of a wide-ranging diversity perspective of the compensation committee on executive compensation in the context of an emerging economy such as Malaysia.
Copyright (c) 2025 Nooraisah Katmon, Anis Zaireen Azlani, Zam Zuriyati Mohamad, Norimah Rambeli, Jamaliah Abdul Majid http://creativecommons.org/licenses/by-nc-sa/4.0
A Comparative Study on Financial Performance Analysis Among Selected State-Owned Banks, Private Commercial Banks, and Islamic Banks of Bangladesh
This study investigates the comparative financial performance of selected banks in Bangladesh by employing two regression models with Return on Assets and Earnings per Share as dependent variables. Drawing on the Efficient Structure Hypothesis, the analysis evaluates whether efficiency-related factors better explain variations in performance compared to ownership structure. Using a balanced panel dataset of 30 bank-year, the study examines the impact of Return on Equity, Non-Performing Loans, Capital Adequacy Ratio, and Earnings per Share, while controlling for ownership categories State-Owned Commercial Banks, Private Commercial Banks, and Islamic Banks. The results reveal that Earnings per Share is the most significant determinant of Return on Assets, with a one-unit increase in Earnings per Share leading to a 0.067 rise in Return on Assets (p < 0.001). In contrast, Return on Equity, Non-Performing Loans, and Capital Adequacy Ratio show no statistically significant effect on Return on Assets. For the Earnings per Share model, only Return on Assets emerges as a strong predictor, while other variables remain insignificant. Ownership structure, though positive for Private Commercial Banks and Islamic Banks, is not statistically significant once efficiency indicators are included. These findings provide strong empirical support for the Efficient Structure Hypothesis, highlighting that efficiency rather than institutional form drives bank profitability in Bangladesh. The results suggest that policymakers and regulators should prioritize reforms aimed at enhancing operational efficiency and earnings capacity. For practitioners, strategies such as cost optimization, revenue diversification, and digital transformation are essential for sustaining profitability in a competitive financial landscape.
Copyright (c) 2026 Shuvo Saha, Md Rizaur Rahman, Ratan Kumar Saha http://creativecommons.org/licenses/by-nc-sa/4.0
How does minimum wage policy impact unemployment in Malaysia?
The Minimum Wage Order has been implemented in Malaysia since 2012 with the aim of improving living standards and reducing poverty. However, the impact of the implementation of the minimum wage on unemployment remains unclear and raises concerns that higher labour costs have the potential to reduce hiring and subsequently increase unemployment rates. Therefore, this study intends to re-examine the extent to which the implementation of the minimum wage has affected the unemployment rate in line with the increasingly technology-driven Malaysian labour market, utilising data from 2013 to 2023. Using a quantile regression analysis, the results of this study show that there is a consistent positive relationship between the minimum wage and unemployment, starting from the 10th quantile up to the 50th quantile of unemployment distributions. The unemployment rate increased from 11.7% at the 10th quantile to 13.7% at the 50th quantile. However, at higher quantiles, starting from the 75th to the 90th quantile, our results indicate a negative and statistically insignificant relationship between the minimum wage and the unemployment rate. Our results suggest that the Malaysian labour market is efficient in addressing the mismatch between job requirements and workers’ skills during the minimum wage implementation period. As a result, wage increases did not lead to a significant increase in unemployment, suggesting that the Malaysian labour market can accommodate higher wages through productivity gains or cost management strategies. Based on our findings, we suggest future policymakers implement balanced wage policies while simultaneously promoting skills training initiatives and educational reforms to reduce unemployment risks and address educational mismatches for vulnerable workers.
Copyright (c) 2025 Adeebah Adam, Norhanishah Mohamad Yunus http://creativecommons.org/licenses/by-nc-sa/4.0
Enhancing brand trust through influencer marketing credibility, honesty and trustworthiness - A SOR theory application
In the evolving social media landscape, influencer marketing is crucial for brands aiming to connect with consumers. However, issues such as increasing similarities among influencers and perceived dishonesty have diminished audience trust. This study uses the Stimulus-Organism-Response (SOR) theory to explore how influencer honesty and trustworthiness impact their credibility and, in turn, brand trust among Malaysian social media users. Influencer actions are seen as stimuli, credibility as the internal response, and brand trust as the outcome. The findings show that honesty and trustworthiness strongly influence how credible an influencer is perceived to be, and this credibility plays a key role in building brand trust. Theoretically, the study enhances the SOR framework in the context of digital marketing by showing how influencer traits influence consumer perceptions. It also contributes to influencer marketing research by identifying credibility as the link between personal traits and brand trust. Utilizing a purposive sampling technique, 279 respondents completed an electronically distributed survey, with 250 valid responses analyzed through SPSS 25 and SmartPLS 3.0. The findings reveal that both influencer honesty and trustworthiness significantly enhance perceived credibility, which positively influences brand trust. Additionally, influencer credibility mediates the relationship between honesty/trustworthiness and brand trust, underscoring the importance of authentic and transparent endorsements. The study proposes a "trustworthiness seal" as a potential solution to restore and enhance trust, benefiting consumers, influencers, and brands. This study provides actionable insights for marketers, highlighting the importance of ethical conduct and authentic influencer partnerships in cultivating strong, trust-centered brand relationships in the digital era.
Copyright (c) 2025 Nor Irwani Abdul Rahman, Amalina Mursidi, Julinawati Suanda, Nurul Izyan Yasmin Mohd Rizal http://creativecommons.org/licenses/by-nc-sa/4.0
Challenges in teachers’ performance appraisal: A qualitative study on structural flaws and systemic inequities
This research article is a qualitative study on the structural flaws and systemic inequities in teacher performance appraisal practices in Malaysian primary schools. Adapting the in-depth interviews with three experienced school teachers from three different schools in Selangor, the data were analysed using Braun and Clarke’s thematic analysis framework. This research explores how appraisal processes are experienced on the ground, particularly regarding the matter of fairness and recognition. Four main themes emerged: administrative bias, lack of transparency, diminished teachers’ morale or motivation, and the urgent need for systemic reform. Teachers described the appraisal systems as inconsistent, vague, and often shaped by favouritism rather than objectivity in the performance measured. Theoretically, the study advances Adams’ Equity Theory by demonstrating how sustained imbalances between teachers’ effort and recognition, produced by both distributive and procedural injustice, are contributing to demotivation, distrust in leadership, and disengagement from professional growth. From a practical view, the findings accentuate the need for policy-oriented transformation, which includes the implementation of systemic rubrics, transparent evaluation procedures, and structured mentoring mechanisms. These strategies are demanding in aiming to restore appraisal credibility, strengthen teacher motivation, and enhance institutional trust. This study utilised Adams’ Equity Theory in teachers’ performance appraisals, and it demonstrates that inequitable practices occurred in schools and hopes to offer evidence-based insights to educational policymakers and school leaders to seek and redesign the appraisal practices by promoting equity, accountability, and sustainable teacher development.
Copyright (c) 2025 Nor Azuanee Mukhtar, Mohd Asri Mohd Noor, Nur Arifah Abdul Majid, Nur Azilla Zailan, Nurul Rizuana Zailan http://creativecommons.org/licenses/by-nc-sa/4.0
Leveraging Scopus AI for Exploring the Entrepreneurial Competency Framework (EntreComp)
Difficulties in understanding the study model or framework are often a significant challenge for most postgraduate students, which can create the perception that postgraduate-level studies are particularly difficult. Now, along with the advancement of technology, applications that utilize assistance from artificial intelligence (AI) are more commonly referred to simply as 'artificial intelligence' or 'AI' have made the learning process easier and clearer. This study aims to explore how Scopus AI aids postgraduate students' understanding of the Entrepreneurial Competency framework (EntreComp). An autoethnography qualitative research design is utilized, with the researcher acting as the primary instrument for data collection and analysis. The analysis results indicate that five key elements in the Scopus AI display facilitate information exploration related to the Entrepreneurial Competency framework (EntreComp). These elements are summary, expanded summary, concept map, topic expert, and go deeper. Scopus AI's user-friendly display feature has made it easier for postgraduate students to get accurate information quickly and easily based on the Scopus database. These elements help students easily access and understand complex information, leading to better learning outcomes. In summary, Scopus AI effectively aids postgraduate students in grasping the Entrepreneurial Competency (EntreComp) framework. The principal implications of employing this tool within the context of postgraduate education in the contemporary technological environment include enhanced accessibility and a comprehensive understanding of the framework. These factors contribute to a more effective and interactive, data-driven learning process.
Entrepreneurial Competency Framework (EntreComp)
Copyright (c) 2025 Nadzimah Idris, Abdul Rahim Razalli, Mohd Ridhuan Mohd Jamil, Zulezwan Ab Malik http://creativecommons.org/licenses/by-nc-sa/4.0
Investigating the role of entrepreneurial skills in fostering desire among university undergraduates:A Conceptual paper
Entrepreneurship is often seen as an attractive career path for university students; however, the extent of their desire to pursue it remains a topic of inquiry. Although numerous studies have explored this subject, the findings have been inconsistent. This study will assess the level of entrepreneurial desire among university students, with a specific focus on the role of entrepreneurial skills. A quantitative approach will be adopted, with data to be collected through questionnaire surveys administered to 376 undergraduate students enrolled in Bachelor of Education programs at Universiti Pendidikan Sultan Idris (UPSI), covering semesters one through eight. The data will be analyzed using descriptive statistics and inferential methods, including Pearson’s correlation and multiple regression analysis. The findings will offer valuable insights for policymakers, universities, and the Ministry of Education, highlighting the need to implement effective strategies and programs to nurture entrepreneurship among university students. Ultimately, this study will be important because it will provide a foundational understanding of how entrepreneurial skills influence students’ desire to pursue entrepreneurship, which will be crucial for addressing graduate unemployment. By informing universities and policymakers, it will help shape more effective educational strategies that empower students to become future job creators.
Copyright (c) 2025 Nur Yuhainis Ab Wahab, Mohamad Hanif Abu Hassan, Nurul Syazwani Ahmad Sabri, Siti Noorjannah Abd Halim, Muhammad Fadzly Zakaria, Nur Aisyatul Azra Zamri, Syaqirah Abdullah http://creativecommons.org/licenses/by-nc-sa/4.0
Routine Activity Theory, Tax Knowledge, and Tax Compliance: An Empirical Evidence from Malaysian High-Income University Staff
This study examines the relationship between tax knowledge and tax compliance among Malaysian high-income earning university staff, using Routine Activity Theory as the theoretical framework. The study utilized a sample size of 500 high-income university staff members and employed Pearson correlation for statistical analysis. Out of the 419 received responses, 172 valid responses were used from the high-income group. The survey collected demographic information, tax knowledge, and tax compliance data using dummy variables and Likert scales. The findings demonstrate a significant negative correlation (-0.751, p < 0.05) between tax knowledge and tax compliance. This suggests that individuals with higher tax knowledge may exploit loopholes and engage in non-compliance. These findings challenge the conventional belief that increased tax knowledge promotes compliance. The study emphasizes the importance of integrating tax education with information on penalties for non-compliance to address this issue. The findings suggest significant implications for tax policy reform and educational programs aimed at improving tax compliance. Practical implications include the development of targeted tax education programs and stricter enforcement strategies. Additionally, the study highlights the relevance of Routine Activity Theory in understanding taxpayer behavior, as higher tax knowledge could potentially identify "suitable targets" for non-compliance. Future research should consider objective measures of tax compliance and explore potential serial mediation effects. This study contributes to the existing literature by providing insights into the complex dynamics between tax knowledge and compliance among high-income university staff in Malaysia.
Copyright (c) 2025 Nivakan Sritharan, Nurul Ilma binti Salleh , Jacqueline Chang Siak Gek http://creativecommons.org/licenses/by-nc-sa/4.0
A Concept Paper on The Relationship Between Financial Attitudes and Financial Behaviour Among University Students
Financial attitudes are important in influencing the financial behaviour of individuals, especially students, in order to ensure financial well-being. This is because a good financial attitude will reflect a person's personality in managing finances. Meanwhile, it is difficult for a person to have savings and capital to invest if he does not possess good financial management. This is further demonstrated by the increase in bankruptcy cases among the young generation. Withdrawal of old-age savings through the Employees' Provident Fund (EPF) account is also high in percentage, and the youth's retirement savings show that they cannot sustain beyond three months' salary. The cause of bankruptcy among the young generation is due to the attitude towards money. Awareness of the problems and the importance of financial behaviour in life leads to an investigation of the relationship between financial attitudes and financial behaviour. However, this study will focus on undergraduate students as representatives of the younger generation. Therefore, this study focuses on introducing a conceptual framework related to the relationship between financial attitudes and the level of financial behaviour among undergraduate students. In this study, a quantitative approach with a questionnaire design was used. The sample of the study consists of 376 UPSI students who are continuing their studies in the fields of Bachelor's Degree and Bachelor's Degree in Education, who are in semester one to semester eight. In order to obtain the study sample, the researcher used a stratified sampling technique and the selection of respondents was random. To answer each research question, descriptive analysis and inferential analysis were used. The results of this study may contribute to the government, universities, and the Ministry of Higher Education in the form of strategies and programmes, as well as improving the financial behaviour of students.
Copyright (c) 2015 Nur Yuhainis Ab Wahab, Nur Aisyatul Azra Zamri, Mohamad Hanif Abu Hassan, Nurul Syazwani Ahmad Sabri http://creativecommons.org/licenses/by-nc-sa/4.0
Perceived influence of treasury single account on the funding of federal tertiary institutions in Delta and Edo States
The study examined how the Treasury Single Account (TSA) affected government support for post-secondary education in Delta State and Edo, Nigeria. Three research questions and two hypotheses were tested at the 0.05 level of significance. The study employed a descriptive survey research design. The respondents were fifty-two (52) principal administrators from seven federal tertiary institutions located in the Nigerian states of Delta and Edo. Delta accounted for the respondents. The entire population served as the study's sample due to its manageable size. The instrument used to gather the data was a questionnaire, with a 5-point Likert scale rating system for the items. The instrument was validated by experts, and split-half reliability was used to administer 20 questions. After the data were analyzed using Cronbach's alpha statistics, the reliability coefficient was determined to be 0.76. The t-test statistics were used to test the two hypotheses at the 0.05 level of significance. The results of the study demonstrated that federal higher institutions have used TSA to drastically reduce cases of fund misappropriation. Furthermore, the findings showed that federal tertiary institutions could use TSA funding to hire non-academic staff in addition to academic staff. It was suggested that the federal government strengthen the TSA accounting principles to ensure greater transparency and efficiency in the utilisation of funds, ultimately enhancing the quality of education provided. By reinforcing these principles, the government could better support institutions in achieving their academic and operational goals.
Copyright (c) 2025 Comfort Onaigho Nwadiani, Henrietta Osayi Emokpae http://creativecommons.org/licenses/by-nc-sa/4.0
Exploring the Impact of Social Media Platforms on Secretarial Efficiency in Public Polytechnics in Southwest Nigeria
This research examined the influence of social media platforms on the productivity of secretarial staff at Polytechnics located in Southwest Nigeria. The study was guided by three research questions. The research used a descriptive survey approach. The research population consisted of 750 secretaries employed at public Polytechnics in Southwest Nigeria. The research used a simple random sampling approach to pick a sample of 265 secretaries. A structured questionnaire was used to gather data for the research. The instrument's reliability coefficient was calculated using the Spearman rank-order correlation coefficient, resulting in a value of 0.62. The data gathered were analysed using the arithmetic mean approach. The research results indicate that social media platforms have significantly enhanced the performance of secretaries at public Polytechnics in Southwest Nigeria, resulting in increased effectiveness and efficiency in their assigned jobs. It has been determined that using social media platforms would enhance the effectiveness of secretaries by providing them with access to educational information that aligns with international standards in secretarial and management practices. The research suggested that secretaries should receive comprehensive training in using social media platforms. This training would enable them to become familiar with digital productivity platforms and tools, which are essential for enhancing managerial and administrative efficiency.
Copyright (c) 2025 Aliu Zainul Abideen, Olubato Felicia Yemisi, Tijani Saheed Abiodun, Lawal Imran Babatunde, Tijani Oluwafemi Muhydeen, Oyinloye Shakirat Abolaji http://creativecommons.org/licenses/by-nc-sa/4.0
The effect of peer-mediated learning strategy and gender on polytechnic students’ mastery of keyboarding skills in Osun State, Nigeria
This study investigated the effect of peer-mediated strategy on polytechnic students’ mastery of keyboarding skills in Osun State, Nigeria. A quasi-experimental design was used for the study with a 2x2 factorial matrix. The population of the study comprised two hundred and forty-three (243) National Diploma (ND) I Office Technology and Management students in all Polytechnic in Osun State. A total of 140 students in their intact classes was used as the sample for the study. Keyboarding Skill Test (0.89) was the instrument validated and used for data collection. Data collected were analysed using mean and standard deviation to answer the research questions and Analysis of Covariance (ANCOVA) to test the hypotheses at the 0.05 level of significance. The study revealed that there was a significant effect of treatment (with a peer-mediated strategy) on students’ mastery of keyboarding skills (F-value = 872.352, p < 0.00) because students taught with peer-mediated performed better than those taught using the conventional demonstration method (mean gain of 26.417 & 22.090 > 4.426). There was a significant effect of gender on students’ mastery of keyboarding skills in the polytechnic (F-value = 103.897, p < 0.05). The result also showed a significant interaction effect of treatments and gender on students’ mastery of keyboarding skills (F-value = 49.992, p < 0.05). The study concluded that peer-mediated strategy is more effective in enhancing students’ mastery of keyboarding skills in polytechnic than the conventional method. Based on the foregoing, it was recommended that Office Technology and Management (OTM) instructors in polytechnics should employ the use of a peer-mediated strategy for keyboarding instructional delivery.
Copyright (c) 2025 Elkanah Ayodeji Olafare, Abiodun Ganiu Jimoh, Ajayi Bukola Julianah, Friday Ekahe Abanyam http://creativecommons.org/licenses/by-nc-sa/4.0
Comparative Performance Analysis in Exchange Rate Prediction: The Case Study of MYR/USD
Prediction of currency exchange rates became highly desirable due to its significant role in financial and managerial decision-making processes. The fluctuations in exchange rate affect the economy of a country. Hence, over the years, various statistical models, along with machine learning techniques, were developed to predict the currency exchange rates of different countries with varying parameters. In this paper, we compared the performance of classical forecasting methods with machine learning approaches in the specific context of exchange rate prediction, focusing on the currency pair MYR/USD. A thorough and careful analysis of experimental results was conducted on the models selected for both classical and machine learning methods, which included Holt’s Linear Exponential Smoothing, ARIMA, and Neural Networks. Additionally, several performance measures such as RMSE, MAPE, and MAE were used to evaluate the forecast accuracy of these models. Our study revealed that Holt’s Linear Exponential Smoothing model exhibited the highest forecasting accuracy compared to ANN and ARIMA models in terms of MAPE and MAE. Conversely, ANN provided the smallest RMSE value, followed by both traditional methods, which yielded the same RMSE value for the series. It is recommended that future studies investigate the incorporation of new methodologies, including the development of a hybrid neural network model, in order to achieve more precise outcomes while tackling social or economic problems.
Copyright (c) 2025 Tor Shin Yi, Zahayu Md Yusof, Hasimah Sapiri, Masnita Misiran http://creativecommons.org/licenses/by-nc-sa/4.0
The Influence of TikTok eWOM on the Purchase Intention of Local Cosmetic Products Among College Students
This study aimed to discover the importance of electronic word-of-mouth using the TikTok application to the consumers' purchase intention on Local Cosmetics and the significance of eWOM. The advancement of technology has proven to be essential in introducing the product and brand to the market, which needs further investigation. The study aimed to determine the Influence of the use of technology and social media, specifically eWOM in the application TikTok in communicating a product to potential customers by measuring factors such as the relevancy of TikTok eWOM on purchase behaviors, advertisements of products on social media, frequency of exposure, retention to the viewer, the credibility of the product reviewer, quality of videos, the usefulness of information, information adoption and lastly the video content in determining whether these factors have a significant influence to the purchase intention of the Female College Students studying in Metro Manila. The researchers gathered data through purposive sampling to a sample size of 384 students calculated through Cronbach's Formula, which was analyzed using the binary logistic regression model. The study revealed that the variables resulted in most respondents agreeing that it affected their purchase intention. The gathered result of the collinearity test shows that no independent variables were highly correlated with each other, satisfying the non-multicollinearity assumption. Among the predictors, with the help of backward stepwise regression, the best model to use in classifying the significance of the purchase intent of local cosmetic products using TikTok eWOM is the variable' Information Adoption.
Copyright (c) 2024 Daniela Yzabelle B. Adapon, Alyssa Claire N. Llave, Angelica Cherie C. Mendoza, Joyanne Nerys M. Patenia, Antonio E. Etrata, Jr. http://creativecommons.org/licenses/by-nc-sa/4.0
Sustainable Entrepreneurship and Business Education Students’ Green Entrepreneurial Intention: Does Green Entrepreneurial Self-Efficacy Matters?
Encouraging sustainable entrepreneurial practices becomes essential in a society where environmental degradation and ecosystem depletion due to entrepreneurial exploitation are on the rise. The current study looked into how, in Edo State, green entrepreneurial self-efficacy (GESE) mediated the relationship between green entrepreneurial intention (GEI) and sustainable entrepreneurship (SE). Four hypotheses were formulated and tested at the significance level of 0.05. A correlational survey research design was used in the study. The study's population consisted of all 382 business education students from Ambrose Alli University in Ekpoma and the University of Benin. The convenience sampling technique was used in selecting a sample of 285 students. The Sustainable Entrepreneurship, Self-Efficacy and Green Entrepreneurial Intention Questionnaire (SESEGEIQ) was the tool utilized. Two professionals validated the instrument. After the instrument was given to thirty business education students at Delta State University, Abraka, who were not parts of the sample, the reliability coefficient of the instrument, as determined by Cronbach's alpha, was found to be .85. A straightforward linear regression analysis was used to examine the responder data. The findings revealed that sustainable entrepreneurship and green entrepreneurial self-efficacy were significant predictor of business education students’ green entrepreneurial intention in Edo State. The finding also revealed that green entrepreneurial self-efficacy is a significant predictor of business education students’ green entrepreneurial intention. The finding further revealed that green entrepreneurial self-efficacy mediates the relationship between sustainable entrepreneurship and green entrepreneurial intention in Edo State. This study has made significant contribution to knowledge as it was able to establish the mediating role of GESE in the relationship between SE and GEI among business education students in Nigeria. Based on the findings, it was recommended that the teaching and learning of sustainable entrepreneurship should be emphasized across the nation’s tertiary education level.
Copyright (c) 2024 Kennedy Ediagbonya, James Edomwonyi Edokpolor, Gideon Daniel Odibo, Jingcheng Sun http://creativecommons.org/licenses/by-nc-sa/4.0
Brands for A Cause: The Effect of Cause-Related Marketing on The Brand Preference of Gen Z to Clothing Brands in Metro Manila
This research looks into the effect of cause-related marketing (CRM) towards the clothing brands that Generation Z chooses in Metro Manila. One of the specific goals is to find out the effect of donation proximity, type of cause, type of support, and length of support on people's choices of clothing brands. With the help of a quantitative descriptive correlational design and purposive sampling, data were taken from 408 qualified Gen Z respondents in Metro Manila who were between the ages of 18 and 26. The information was gathered using paper and online poll forms through Google Forms that used a 6-point Likert scale. The results were looked at using Partial Least Squares Structural Equation Modeling (PLS-SEM). The convergent validity, construct reliability, and discriminant validity was also utilized in the study to ensure reliable and valid data. The results show that donation proximity, type of cause, and length of support have significant effects on which clothing brands Generation Z likes. However, type of support did not have a significant effect on brand preferences. Type of Cause, Length of Support, and Type of Support all had small effect sizes (f2 = 0.064, f2 = 0.160, and 0.006, respectively). Donation proximity had a medium effect size (f2 = 0.247). The study's conclusion is that local causes, especially those that are close to where the donation is made, have a big effect on Generation Z's good brand preferences in the local clothing industry. People like brands that support causes that help people, animals, the environment, and health. Long-term and consistent participation in CRM activities has a big effect on brand preferences. Based on the results, clothing brands in Metro Manila should support local causes, stick to well-known problems, and offer consistent, long-term support to effectively engage Generation Z customers.
Copyright (c) 2025 Kyla Marie Feliciano, Madeline Iryle David, Elyssa Gutierrez, Leona Anne Miguel, Agnes Jocelyn Bandojo, Antonio Etrata, Jr. http://creativecommons.org/licenses/by-nc-sa/4.0
The Role of Customer Satisfaction Mediation on the Effect of Customer Value and Product Quality on Men's Cosmetic Customer Loyalty
This research aims to analyze the mediating role of customer satisfaction on the influence of Customer Value and product quality on Kahf cosmetics customer loyalty. The sample in this research was 100 respondents. The sampling technique uses with Purposive Sampling type. The data collection technique was a survey method, and the research instrument was a questionnaire. The test results in this research used the outer model, inner model, and hypothesis testing in the SmartPLS 3.2 program. The results of this research prove that (1) Customer Value has no significant effect on customer loyalty, (2) Product quality has a positive and significant effect on customer loyalty, (3) Customer Value has a positive and significant effect on customer satisfaction, (4) Product quality has an effect positive and significant on customer satisfaction, (5) Customer satisfaction has a positive and significant effect on customer loyalty, (6) Customer satisfaction significantly mediates the effect of Customer Value on customer loyalty, (7) Customer satisfaction significantly mediates the effect of product quality on customer loyalty. The findings of this research have implications for Kahf cosmetics in studying customer loyalty, and it is hoped that this research can become a reference for companies in designing strategies to increase customer loyalty.
Copyright (c) 2025 Ostiatama Handaya Adi, Audita Nuvriasari http://creativecommons.org/licenses/by-nc-sa/4.0
Fostering Value-Driven Leadership among Accounting Educators using the Qalb-Guided Framework
This research paper aims to comprehensively explore the significance of nurturing qalb-guided leadership attributes among accounting educators in Malaysia using qalb-guided framework. These educators play a pivotal role in moulding students into well-rounded individuals, embodying intellectual, spiritual, emotional, and physical balance while harmonizing with their families, communities, and country. The absence of qalb (heart) in leadership can lead to intellect devoid of emotion, resulting in negligence, lack of mindfulness, confusion, and uncertainty. In the contemporary landscape, the escalation of issues related to integrity, corruption, and unethical behaviour has become a pressing concern in both the realms of teaching and learning and the accounting profession, demanding immediate attention. Therefore, this paper elaborates on how the components of the qalb-guided leadership framework namely wisdom, justice, courage, and temperance can fortify the commitment, driving force, focus, energy, and synergy within accounting education across higher institutions. Simultaneously, it highlights the importance of fostering qalb attributes among accounting educators, challenges and strategies. This in-depth discussion is poised to contribute significant value to the existing literature on leadership quality issues. It is noteworthy that the integration of qalb-guided leadership elements in education is still in its early stages. Considering that the principles of wisdom, justice, courage, and temperance are universally applicable, underscoring its global relevance. Looking ahead, future research endeavours could involve empirical analysis using this approach once the qalb-guided leadership framework is established as a standard within higher education institutions. This strategic move would facilitate the exchange of knowledge and bolster any potential gaps in understanding.
Copyright (c) 2024 Indarawati Tarmuji, Radziah Mahmud, Tengku Fairuz Tengku Embong http://creativecommons.org/licenses/by-nc-sa/4.0
Exploring Gen Z’s Preferences Toward Higher Education Institutions’ Promotional Strategies
This study was conducted to explore Gen Z's preferences for promotional strategies when choosing a university to enroll in. The study applied one-to-one semi-structured interviews with recent university students around Purbalingga as participants. The number of participants was determined by saturation, and the data collected were transcribed verbatim. The transcribed interviews were analyzed using ATLAS.Ti to identify emerging themes. The results of this study show that the most attractive promotional strategies for Generation Z students to enroll were printed brochures, Instagram social media pages, personal messaging via WhatsApp, and direct messages (DMs) on Instagram. The study reveals that Gen Z, as today’s targeted consumers of HEIs, values both digital and traditional advertising, provided they offer relevant information clearly, feature aesthetic design, and include personal interaction that gives them a sense of real engagement without visiting the campus. Therefore, higher education institutions (HEIs) should also utilize social media pages to promote their academic programs besides the conventional promotional strategy using printed brochures. The results supported the previous studies and theory that broaden existing literature on brand knowledge, brand awareness and brand equity which led to brand loyalty. This study contributes to the knowledge and literature in marketing and education especially HEIs, as well as the practical in education marketing to consider the precise promotional mix in order to attract more prospective students from the Generation Z era.
Copyright (c) 2024 Hana Afifah, Widadatul Ulya, Nugroho Budi Wirawan http://creativecommons.org/licenses/by-nc-sa/4.0