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).
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
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
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
Generation Z’s Purchasing Intention of Cruelty-free Cosmetic Products: The Moderating Role of Environmental and Animal Welfare Concerns
Numerous brands worldwide offer cruelty-free products due to consumers' increasing support against the unethical practice of animal testing and the demand for sustainability in the cosmetics industry. However, there was a considerable gap between the use of environmental and animal welfare concerns as the moderating variable to attitudes, social influence, and awareness of consumers to issues and their effect on the purchasing intention of cruelty-free cosmetic products. This paper determined if environmental and animal welfare concerns moderated the factors affecting Generation Z's purchasing intention of cruelty-free cosmetic products. The study used a descriptive-correlational research design and purposive sampling method. Google Form survey questionnaires were distributed and answered by 220 respondents aged 18 to 26 living in the National Capital Region. Furthermore, Partial Least Squares Structural Equation Modeling (PLS-SEM) was employed to examine the hypotheses. The findings emphasized that environmental and animal welfare concerns moderated the effect of attitude, consumer awareness, and social influence on the purchasing intention of cruelty-free cosmetic products. The study concluded that Generation Z prioritized brands committed to ethical production and environmental impact over other factors affecting the purchasing intention of cruelty-free cosmetics, advocating a reconsideration of animal testing practices. This environmental consciousness allowed brands to align with shifting consumer preferences, with practical implications for enhancing market appeal and brand loyalty. Moreover, lawmakers could leverage study insights to refine regulations, promoting ethical practices in the Philippine cosmetic industry.
Environmental and Animal Welfare Concerns
Copyright (c) 2024 Ralph Allen M. Bonifacio, Alyssa Faye G. Baui, Maria Yza Thalia C. Uy, Agnes Jocelyn Bandojo, Antonio E. Etrata Jr. http://creativecommons.org/licenses/by-nc-sa/4.0
The relationship between work-life balance and perceived job performance among workers
This study aimed to examine the relationship between work-life balance and perceived job performance among workers. This study used a descriptive cross-sectional quantitative survey design, and participants were asked to answer questions online via a Google Form link that was distributed to them. The Work-Life Balance Scale and the Individual Work Performance Questionnaire (IWPQ) were two instruments employed in this study. Data of N = 151 from workers who work in one of the public organizations, labeled as Company X, were collected in this study. The data (n = 47 male, n = 104 female) were then analyzed using IBM SPSS Statistics 23. Results from this study’s descriptive and inferential analyses were both reported. To examine the correlation between these two variables, Pearson’s correlation analysis was employed. The result, which was as expected, indicates a significant positive relationship between work-life balance and perceived job performance (r (151) = 0.469, p = 0.00). The results of this study also showed that respondents have a moderate level of work-life balance and perceived job performance, with both scores of each variable being quite close to their respective medians. This study has been assessed to be significant for companies or organizations that wish to improve their welfare policies, particularly in relation to work-life balance and job performance. It can also strengthen the collection of knowledge on these topics that already exists in the literature, particularly in the context of Malaysia.
Copyright (c) 2025 Nuwairah Fatini Khairul Salleh, Nurul 'Ain Hidayah Abas http://creativecommons.org/licenses/by-nc-sa/4.0
The Use of YouTube as a Supplementary Method in Tax Teaching and Learning: Its Impact on Tax Awareness and Knowledge
This study investigates the impact of integrating YouTube videos as a supplementary teaching method in tax education, focusing on enhancing awareness and knowledge of tax-related subjects. The research involved 96 second-year students pursuing a Bachelor’s degree in Accounting at the Faculty of Economics and Management, Universiti Kebangsaan Malaysia (UKM). The study uses an experimental research design where pre and post-data of control and experimental groups were collected and analysed accordingly. Results revealed that students in the experimental group, who received supplementary instruction through YouTube videos, demonstrated significantly higher tax awareness and knowledge improvements than their counterparts in the control group. The theoretical framework of Social Constructivism, as proposed by Vygotsky, underpins this research, emphasising the role of social interactions and collaborative learning in knowledge construction. These findings underscore the potential of YouTube as an effective tool for enhancing tax education in higher institutions. They suggest that the strategic incorporation of YouTube into the curriculum can significantly augment students’ understanding and awareness of taxation matters, thereby contributing to improved financial literacy. As modern education continues to evolve, the study encourages further exploration of digital tools like YouTube to enhance learning outcomes and elevate awareness of real-world financial issues. The study’s implications extend to the broader field of education and underscore the need for further empirical research in tax education and other disciplines to validate the transformative potential of YouTube and similar digital platforms.
Copyright (c) 2023 Siti Fatimah Abdul Rashid, Norul Syuhada Abu Hassan, Ainol Basirah Abdul Wahab http://creativecommons.org/licenses/by-nc-sa/4.0
Innovative Strategies for Teaching and Learning of Business Education in Universities in South East, Nigeria
The present study aimed to explore novel approaches to the instruction and acquisition of Business education within universities located in the South East region of Nigeria. Three research inquiries were posited, including the formulation of three null hypotheses. The study employed a descriptive survey research design. The study involved 79 business educators from eight South-East Nigerian colleges offering business education programmes, and the entire population formed the sample size. The study utilized a validated structured questionnaire called the "Questionnaire on Innovative Strategies in Teaching and Learning of Business Education Programme" (QISTLBEP). This questionnaire was constructed by the researcher, drawing insights from relevant literature. The instrument comprised two distinct portions, namely A and B. Section A comprises two items on the demographic data of the respondents, whilst Section B encompasses a total of 24 items that are organized into three clusters, denoted as I, II, and III, in accordance with the research questions. The test was administered to a sample of 10 lecturers from the business education department at Delta State University, Abraka, who were not included in the study population. The collected data underwent analysis utilizing the Cronbach Coefficient Alpha to assess the internal consistency of the instrument. The resulting reliability coefficient values for cluster I, II, and III were 0.86, 0.77, and 0.78, respectively. The research topics were addressed by employing descriptive statistics, specifically the mean and standard deviation, to assess the homogeneity of the respondents' opinions. The inferential statistics of the t-Test were employed to evaluate the null hypotheses at a significance level of 0.05. The results of the study indicated a consensus among business educators regarding the utilization of experiential strategies for the instruction and acquisition of business education courses. However, there was a lack of agreement among these educators regarding the implementation of team-related and flipped strategies for the teaching and learning of business education courses in public universities located in the South East region of Nigeria. Based on the research outcomes, it is advised that the different departments of Business Education in public universities in South East Nigeria should adopt experiential strategies. This approach aims to enhance business students' skill development through practical involvement and foster their engagement in the course.
Copyright (c) 2015 Rasheed Olawale Olawoyin, Oluwatobi Alex Adeniji http://creativecommons.org/licenses/by-nc-sa/4.0
Quantitative Data Analysis using PLS-SEM (SmartPLS): Issues and Challenges in Ethical Consideration
In research, ethical issues are crucial, including the preservation of participants' rights, privacy, and well-being to secure informed consent and minimize potential harm. Throughout the study, researchers must maintain transparency, honesty, and integrity, promoting trust and credibility in the pursuit of knowledge. In the realm of quantitative research, the process of data analysis plays a fundamental role, serving as a critical element in the generation of reliable and precise findings. The purpose of this concept paper is to provide the growing recognition of the ethical importance of quantitative data analysis in research. This paper delves into the ethical aspects of quantitative data analysis, underscoring the necessity for researchers to approach matters related to data collection, storage, and analysis with meticulous attention when using SmartPLS. This study highlights that preserving privacy and confidentiality requires the secure handling of various data types, especially those containing personally identifiable or health information. Additionally, it is crucial to subject biases and discrimination in data analysis to rigorous examination to ensure fair representation and mitigate potential negative consequences. The current prevalence of privacy breaches and the accompanying ethical concerns underscore the critical importance of prioritizing ethical considerations. This paper also explores the ethical complexities unique to Partial Least Squares Structural Equation Modelling (PLS-SEM), a widely used statistical technique across multiple disciplines by using SmartPLS software. SmartPLS enables researchers to analyse intricate relationships, facilitating the derivation of significant conclusions. Nevertheless, researchers employing SmartPLS must remain attentive to distinct ethical dilemmas, particularly those related to the interpretation, management, and disclosure of data. The exercise of ethical vigilance becomes essential when the conclusions drawn from SmartPLS have an impact on various stakeholders, such as employees, consumers, and shareholders. Researchers can ensure the integrity, accountability, and ethicality of their research endeavours by adhering to ethical guidelines, conducting comprehensive analyses, and exercising caution when making generalizations while utilizing SmartPLS.
Copyright (c) 2024 Kesavan Nallaluthan, Saslina Kamaruddin, Ramayah Thurasamy, Arsalan Mujahid Ghouri, Kaaminy Kanapathy http://creativecommons.org/licenses/by-nc-sa/4.0
The Role of Green Products, Green Packaging, and Brand Loyalty in Influencing Green Purchase Decisions
Green marketing practices have gained significant attention due to increasing consumer awareness regarding health-conscious and environmentally friendly products. This research aims to analyze the impact of green product, green packaging, and brand loyalty on the purchasing decisions of green milk “Frisian Flag”. Questionnaires were distributed to 100 consumers who consumed "Frisian Flag" green milk in Yogyakarta, Indonesia, and multiple regression analysis was conducted to test the research hypothesis. The analysis proves that green products do not have a significant effect on the decision to purchase green milk. However, green packaging and brand loyalty have significant positive influences on the decision to purchase "Frisian Flag" green milk. These findings indicate that environmentally friendly products are not a determining factor in the decision to purchase "Frisian Flag" green milk. The dominant factors influencing green milk purchase are green packaging and brand loyalty. Therefore, firms should allocate more investment for green packaging and developing brand loyalty to gain better competitive advantage.
Copyright (c) 2023 Eblin Nataliya, Audita Nuvriasari http://creativecommons.org/licenses/by-nc-sa/4.0
An Investigation on the Relationship between Market Orientation, Innovation, Competitive Advantage and Marketing Performance
MSMEs are the backbone of the economy in developing countries, including Indonesia. In order to support economic growth, it needs to be accompanied by encouraging MSMEs performance to be more optimal. Therefore, the purpose of this study is to examine the effect of market orientation, innovation and competitive advantage on the marketing performance of Batik MSMEs. The research location is in Yogyakarta, Indonesia with a total sample of 43 Batik MSMEs. Analysis using multiple regression and the results of hypothesis testing prove that: (1) market orientation has no significant effect on marketing performance, (2) innovation has a significant positive effect on marketing performance, and (3) competitive advantage has a significant positive effect on marketing performance. The findings of this study indicate that competitive advantage is the dominant factor influencing the marketing performance of Batik MSMEs. Accordingly, MSMEs should focus on developing their competitive advantage and innovation to improve the marketing performance.
Copyright (c) 2023 Audita Nuvriasari, Ririn Puspita Sari http://creativecommons.org/licenses/by-nc-sa/4.0
The Relationship between Female Directors and Male Muslim Directors on the Firm Performance: Evidence from Malaysia
This study examines the relationship between female directors and male Muslim directors on the firm performance in Malaysia. The sample comprises of 180 listed firms in the trade and service industry in Bursa Malaysia. This study measured the firm performance using Return on Assets (ROA). This study also controlled for audit committee characteristics and board characteristics when examining the association between female directors and male Muslim directors with firm performance. The findings indicate a significant positive relationship between female directors and the firm performance. The Ordinary Least Square (OLS) regression also demonstrated a complementary relationship between female directors, male Muslim directors, and the firm performance, thus suggesting a positive interaction between the variables. This study deduces that female directors are able to perform their monitoring roles effectively in improving the firm’s performance, especially when they are accompanied by male Muslim directors. This finding provides supporting evidence for the appointment of 30% of female directors in the listed firms in Malaysia at the beginning of 2016. The finding of this study is significant for the policymakers to justify the need to increase future woman's involvement in becoming part of the firm's board members.
Copyright (c) 2024 Nooraisah Katmon, Dithya Malar Subramaniam, Zam Zuriyati Mohamad Mohamad, Mohd Faizal Basri, Mohd Norullah Ab Razak, Mohamad Rohieszan Ramdan http://creativecommons.org/licenses/by-nc-sa/4.0
Board Diversity and Executive Compensation: A Concept Paper
This study proposed the examination of the impact of board diversity on executive compensation in emerging economies such as Malaysia. Diversity of board has been promoted in the Malaysian Code on Corporate Governance (MCCG, 2021) and the implementation of such policy is costly to the firms. Excessive executive compensation has been one of the main problems in the corporate world in Malaysia. While the cost and benefit effects of diversity in the context of an emerging economy are not clear, the diversity in the board that seems to work well in the Western business culture might not necessarily be compatible with Malaysian culture, where the traditional values, culture, and religions are being adhered. The sample is comprised of listed firms in Malaysia during the year 2021 to 2023. Board diversity is measured using gender diversity, age diversity, and ethnicity diversity. The executive compensation is measured using the total compensation received by the board of directors. It is expected that the outcome of this study will be useful in helping the policymakers in setting the parameters for the diversity policy in the firms in Malaysia.
Copyright (c) 2023 Anis Zaireen Azlani, Nooraisah Katmon, Nor Hanani Ahamad Rapani, Norimah Rambeli, Zam Zuriyati Mohamad, Mohd Norullah Ab Razak http://creativecommons.org/licenses/by-nc-sa/4.0
Information and Communication Technology Competencies Acquired by Business Education Graduates Workers in Edo State Civil Service
The study describes the acquisition level of information and communication technology (ICT) skills among business education graduates workers in the civil service of Edo State and determines the differences in ICT skill acquisition between male and female workers. Using a descriptive survey design, 200 business education graduates workers from 27 ministries in Edo State are surveyed. The data are collected using a questionnaire which contain 22 items rated based on five-point Likert scale. Descriptive analysis and t-test are conducted to answer the research questions. Based on the analysis, workers from business education field acquired internet competencies lowly and data management system competencies moderately. Moreover, this study confirmed a significant difference in acquired internet competencies between male and female workers. However, the analysis failed to verify a significant difference in acquired data management system competencies between make and female workers. Accordingly, this study recommends the government ministries purchase and install the latest model of ICT facilities to increase their usage by workers for enhanced efficient, effectiveness and positive productivity. More importantly, higher education system should reflect on their current teaching and learning practices to accommodate the different needs of male and female business education students to ensure both genders possess adequate competencies upon graduation.
Information and Communication Technology
Copyright (c) 2023 Kennedy Ediagbonya, Osawaru Justus Aghatise http://creativecommons.org/licenses/by-nc-sa/4.0