Strengthening business ethics and governance through digital expense management: A case study of RV Engineering Sdn. Bhd.
DOI:
https://doi.org/10.15282/jgi.9.1.2026.15419Keywords:
Logistics management, Business ethics, SMEs, Governance, Digital expenseAbstract
This paper focuses on the ethical and governance concerns of logistics expense management in an engineering-based small and medium-sized enterprise (SME). Many engineering firms rely on manual systems to log vehicle trips, often leading to inaccurate documentation, inadequate monitoring, and the misuse of corporate resources. This study examines RV Engineering Sdn. Bhd., a Malaysian engineering firm specialising in sewerage infrastructure projects, where logistics expenses are currently tracked using physical logbooks. Using a qualitative case study approach, the study collected data through online interviews with key staff responsible for vehicle utilisation and fuel expenditure. The findings reveal critical vulnerabilities, including delayed and improper trip recording, fuel card misuse, and weak internal governance controls. To mitigate these issues, this paper proposes a digital vehicle trip and expense tracking system built on a low-code platform. The proposed system integrates structured digital reporting, automated verification processes, and administrative controls to strengthen accountability, transparency, and ethical compliance. The results indicate that implementing this digital solution significantly reduces ethical risks, reinforces governance, and improves operational efficiency. Ultimately, this research offers practical insights into how low-code digital systems can serve as effective governance tools to foster ethical behaviour and optimise resource management in engineering SMEs.
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