Journal of Governance and Integrity

Predicting Sustainable Development Goals through the Industry 4.0: Insights from Public Listed Companies

Muhammad Shabir Shaharudin — 2023-05-15

In an ideal world, publicly listed companies would be forced to publish a report on the Sustainable Development Goals (SDGs). The abandonment of SDG reporting in annual reports by public corporations is the focus of this study. We noticed in recent years that many companies are unable to recognise and commit to the Sustainable Development Goals (SDGs) in their annual reports. We observed that Malaysia prioritises economic growth above environmental concerns. Malaysia's economic growth and health system have been jeopardised as a result of the current COVID-19 outbreak. It will be difficult to achieve the other sustainable development objectives if there is a significant prevalence of chronic infectious and non-infectious diseases, as well as a lack of physical, mental, and social well-being in society. In this study, a collection of primary data gathered from the Bursa Malaysia will be used for performance analysis and forecasting. The analytical tools used for this inquiry were Power BI and RapidMiner. In the first activity, we discovered that software and services businesses who use IR 4.0 had the best SDG implementation performance. According to the study, there is a significant relationship between organisations' use of IR 4.0 and their efforts to fulfil the SDGs. It will be easier to meet the Sustainable Development Goals with broad IR 4.0 adoption in a company. According to the results of the survey, Selangor is the state with the highest degree of company SDG implementation. In conclusion, predicted data reveal that states and specific SDGs have a substantial influence on corporate adoption of SDGs. Finally, Selangor-based software and service enterprises provide the most contribution to the achievement of the Sustainable Development Goals.

Factors Influencing the Intention to Commit Unethical Behaviour Among Youth in Pahang

Tengku Intan Nabilah Tenku Sulaiman — 2023-10-02

Integrity refers to the qualities that exist in everyone based on the and high moral practices. Therefore, youth as the catalyst of the nation, need to be ethical in their actions and make ethical values as a culture in their daily lives. Recognizing the importance of integrity, this study is expected to help the public sector mainly in pahang plan strategies to instill the culture of integrity among youth. Thus, the main objective of this study is to identify the factors that influence the intention to commit unethical behavior among youth in Pahang. The objective of the study is to examine whether attitudes (love of money and greed), subjective norms (parental influence and peer influence) and perceived behavioral control (financial stress and capability) and religiosity will have a relationship with Intention to commit unethical behaviour . The study was conducted using a survey. A total of 148 respondents who are youths between the ages of 18 to 40 who work in government agencies participated the results of this study revealed that religiosity shows a significant and negative relationship with intention to commit unethical behaviour. This study adds to the body of knowledge about intention to commit unethical behavior. It is intended that this study would improve awareness of youth in ensuring that they are able to perform their duties with integrity.

Students Experience Using Learning Factory at the Faculty of Industrial Management

Mohd Ghazali Maarof — 2023-10-02

One of the issues faced by the industry internationally is a lack of skilled workers to meet growing industrial demands. To satisfy the demanding requirements of the manufacturing industry in such a scenario, both the educational content and didactical methodologies need to be enhanced. However, the university and other higher education institutions do not currently use training and teaching strategies that prepare students for employment in the industrial sector. The learning factory concept can be introduced to the institution to resolve this problem. The learning factory technique mixes business activities with the educational process. This study evaluates the student’s perception in using the learning factory concepts at the Universiti Malaysia Pahang, a Malaysian public university located in Pahang, Malaysia. A qualitative research method was employed, and data was collected by interviewing six undergraduate students who had used the learning factory for their lean manufacturing subject. The interview took place at the end of the semester using a structured, open-ended interviewing questions technique. According to the study, the learning factory has four primary advantages which are increase students' interest in TVET topics, boost their level of soft skills, increase their comprehension, and offer tools to help them retain knowledge. The findings of this study can be used to provide new suggestions for lecturers, instructors, or higher education institution administration on how to make teaching students simpler and more engaging using learning factory concept. Future research should study the relationship between learning factory infrastructure, instructional approaches, with student performance.

Adoption of International Financial Reporting Standards (IFRS) to Enhance Financial Reporting in Oman

Tif Said Suhail Al Mazroui — 2023-10-02

International Financial Reporting Standards (IFRS) are rapidly adopted globally to enhance financial reporting quality. All firms in Oman are required to follow IFRS. In addition, the Accounting Standards Board adopted IFRS in their entirety. The project objective is to test the relationship between the adoption of IFRS and financial reporting in Oman. This research used a quantitative method. The population of this study were 112 companies at Muscat Stock Exchange (MSX) for the year ended 2020 in Oman. The sample size of this project was 92 from three sectors of listed companies (Financial Sector 30, Industrial Sector 32, and Service Sector 30). The project results show a significant positive relationship between the adoption of IFRS and financial reporting in Oman. Firms that were Adopt-IFRS-Effective had high financial reporting quality, while firms that were Adopt-IFRS-Not-Effective did not affect their quality. This is because financial reporting is not solely dependent on these standards but has an impact. The implications of this research result in better-informed judgments for investors as the information included in the annual reports improves comparisons that facilitate the further flow of investments. Furthermore, provides significant insight into the International Accounting Standards Board (IASB). Also, this study has been added to the literature by examining the Adoption of IFRS on financial reporting in Oman context. Besides, this might add benefits to many firms relating to their current accounting standards practice that might lead to adopting IFRS to ensure the application of applicable accounting standards to show fair financial statements to its stakeholders. This current research is one of the first works in the context of Sultanate of Oman. It has added a new discussion to the body of knowledge considering the IFRS and their link with financial reporting quality. Furthermore, conducting such research in the accounting field provides new insight into the IFRS literature among both developed and emerging economies including Oman.

Ethical Considerations in Enhancing Quality Performance: A Comprehensive Review of the Role of Employee Empowerment & Involvement, Communication, Knowledge Management and Organisational Culture

Kim Ki Tommy Leung — 2023-10-02

The aim of this study is to provide a conceptual model that links several key variables including employee empowerment & involvement and communication of organisational factors (OF), knowledge management (KM) and organisational culture (OC) to enhance quality performance (QP) of Hong Kong watchmaking industry. Literature review was conducted extensively, and the approach employed was conceptualized into a proposed conceptual framework. A conceptual framework was suggested in this paper to enhance QP of Hong Kong watchmaking industry through employee empowerment & involvement and communication of OF, a mediator KM and a moderator OC. The literature review was performed extensively to provide four hypotheses including 1) the OF-KM relationship, 2) the KM-QP relationship, 3) the OF-QP relationship through a mediator KM, and 4) the KM-QP relationship through a moderator OC. More opportunities were provided in this study for researchers to expand further the research in QP of Hong Kong watchmaking industry on the basis of the theories from knowledge-based view and Hofstede’s cultural dimensions in the organisations. The study attempted to explore good employee empowerment & involvement and communication together with strategic KM and OC to enhance QP of Hong Kong watchmaking industry. According to this study, the mediator KM and the moderator OC for the OF-QP relationship can be expected to enhance QP of Hong Kong watchmaking industry. KM mediates the OF-QP relationship whereas OC moderates the OF-QP relationship with existence of the mediator KM. In this connection, the study is significant with both theoretical perspective and practical perspective. A research gap is existed to find out a moderating role of OC in the OF-QP relationship if KM mediates the OF-QP relationship.

Conceptualizing Customer Experience in Organic Food Purchase Using Cognitive-Affective-Behavior Model

Harniyati Hussin — 2023-10-02

Researchers have shifted their focus to investigating the cognitive, emotional, and behavioural elements of the customer’s consumption experience following the application of a customer-centric approach by businesses in their operations. This review paper attempts to conceptualize the role of customer experiences (CE) of retail organic foods using the lens of the Cognitive-Affective-Behaviour (C-A-B) theory. C-A-B is chosen as it is a widely used theory to explain an individual’s comprehensive evaluation of an object, which represents their personal cognitive, emotional, and behavioural responses. Particularly, the C-A-B model reflects the direct effect that cognition has on emotional responses, which then drives collective behaviour, which in turn works as the motivation for a person to participate in a certain behaviour. From the review, CE is suggested to show positive and negative influences respectively on green experiential satisfaction and retail organic food repurchase intention. The links suggested amongst the variables would help to extend the cognition-affection-behavioural framework to the green retail contexts by testing a novel relationship of understanding consumers’ green behaviour. The findings may also demonstrate the importance of promoting sustainable store strategies that create favourable customer experiences of themselves. It is also expected that this insight will help to improve, both practically and theoretically, the customer experience measurement tools used in the green retail service industry, as well as to broaden and deepen our understanding of The Theory of Cognitive-Affective-Behaviour (CAB).

Sense of Responsibility: Proposing Alumni Giving Behavioral Intention Framework

Clementinie Chai — 2023-10-02

In scenarios where alumni giving is uncommon, the present study seeks to construct a conceptual framework to examine the possible predictors that may influence alumni giving behavioural intention to public universities in the Malaysian context. An extended theory of planned behaviour was incorporated into the conceptual framework to offer a comprehensive elaboration of alumni giving behavioural intention, encompassing attitude towards giving, subjective norms, facilitating conditions, and tax exemption as a moderator. This conceptual study provides new information on important predictors related to the determinants of alumni behavioural intention by examining four constructs (attitude towards giving, subjective norms, facilitating condition, and tax exemption), which could predict the contributory factors that influence alumni's giving intention to their alma mater.

Application of Information System Model on Users’ Continuous Intention with Food Delivery Mobile Applications in Sustainable Business

Yiong-Chia Tan — 2023-10-02

This research investigates the variables affecting Malaysian consumers' continuous intention to utilise food delivery mobile applications. The target population is Malaysian mobile app users 18 years old and above with an online food ordering experience. The Smart Partial Least Square (PLS) and SPSS were used to scrutinise the data collected. Through the Google form URLs posted on social media, 275 complete survey surveys were gathered. The study's findings showed that system quality, service quality, and information quality significantly affect customer satisfaction. Subsequently, customer satisfaction greatly impacts how likely people are to use mobile applications for food delivery. Better consumer loyalty and higher customer repurchase intent would follow from this outcome. The IS success model was used in this research to analyse the continuous intention to utilise food delivery mobile applications since similar studies from the emerging country view remain underexplored. This research will help corporate executives create more effective marketing plans for targeting their market and expanding established consumer loyalty expertise in mobile app quality and customer demand.

Touching the Covid-19 Pandemic Impacts on Malaysian Older Adult Online Shopping Behaviours: A Marketing Business Review

Khairull Anuar Ismail — 2023-10-02

The recent crisis of COVID-19 outbreaks can be seen to impacts all people in the world, especially older adult who need to exercise more caution and awareness when interacting with other people as they have higher chances of experiencing health issue if infected. This can be seen to affect older adult purchasing behaviors as well as they are pushed to accept and apply online shopping in their daily life to prevent a potentially life-threatening interaction with other people when they shop at a physical store. Statistics report reveals that older adult in Malaysia have becoming active in online shopping during the COVID-19 pandemic outbreak period. This show that Malaysian older adult has exhibit more acceptance towards online shopping and have been adopting this innovation during the pandemic period. To better understand how older adult individuals developed their acceptance behaviors towards online shopping, this study has performed an extensive review on past literature. The review identified several theories and models that were applied by scholars to investigate older adult behaviors towards technologies such as online shopping. Through this review, this study hopes to provide future scholars with knowledge pertaining the current perceptions and behaviors of Malaysian older adult towards online shopping while also contributing to the literature regarding the potential theories and models that can be used to explains older adult acceptance and behaviors towards technologies such as online shopping. In addition, this paper also reviews past literature and report pertaining older adult behaviors towards online shopping in terms of before and during the COVID-19 pandemic, while seeking to generate insight on the future online shopping behaviors among older adult after the end of the outbreak.

Intention to Use Islamic Banking Products and Services: Evidence from Malaysia

Kui Sian Si — 2023-10-02

This study examined the non-economic factors that affect Malaysian’s desire to employ Islamic banking (IB) products and services to preserve financial stability. The study expanded the Theory of Planned Behavior by adding components: awareness and religiosity. The non-probability voluntary sample method was used to gather information from 303 Malaysians who met the requirements of being over 18 years old, not holding any IB products and services, or holding IB products and services but have been inactive in the past one year. A self-administered online questionnaire was disseminated to the respondents across the country using the social media platforms. The data was analyzed using the partial least squares structural equation modelling (PLS-SEM) method. It is discovered that Malaysians’ intentions to use IB products and services are significantly affected by attitudes, perceived behavioral control, subjective norms, awareness, and religiosity. To innovate and offer cutting-edge Shariah-compliant products and services in the individual and business sectors, Islamic banks must use successful techniques. According to the study, religiosity significantly affects people’s behavior, especially when it comes to their intent to utilize IB products and services.