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Purpose: The rapid progression of the economic sector in Malaysia, especially the increasing demand for halal products and services, has become the focus of consumers, suppliers, small and medium entrepreneurs, and authorities. The study emphasizes on the Development of the Sabah Halal Hub in the development of the local economic sector. It is also capable of dissecting various other sectors, especially job opportunities and the supply of raw materials. towards producing a sustainable economy in the future. the Sabah Halal Hub provides guidance to entrepreneurs in terms of modus operandi and compliance with Malaysian Halal certification. Therefore, this study aims to identify the challenges and opportunities encountered by the entrepreneurs in the strategic development of the Halal Hub in Sabah involving the business management of entrepreneurs based on Malaysian Halal certification, and to the added value of the Hub can contribute to the consumption of various halal products (product varieties) based on the Halal Hub platform. Design/methodology/approach: The methodology used in this paper is a qualitative method through library research by referring to theses, journals, newspaper data, and also scientific books that are related to this paper. In carrying out this study, a series of methodological steps were followed to ensure the reliability and accuracy of the analysis. Qualitative methods were chosen because they allow researchers to delve deeper into complex issues through detailed observations and textual analysis. Findings: The results of this study will present a conceptual model of choice for entrepreneurs based on field studies and surveys conducted. Research limitations/implications: This study only focusses on the Sabah Halal Hub. Practical implications: The establishment of Sabah Halal Hub plays a crucial role in empowering the halal economy by providing the necessary infrastructure, services, and support to ensure the production, certification, and distribution of halal products. The Hub facilitates compliance with halal standards, enhance the credibility of halal certification, and help entrepreneurs navigate the complexities of the halal market. Originality/value: The research is valid in developing of entrepreneurship eco-system with the support of halal hub. In this light, understanding these critical components of halal hub is very important for the benefit of halal current business. Therefore, the implementation and execution of the halal hub will have an impact on the state government of Sabah, halal authorities, academicians and business industry players oriented towards Malaysian halal certification. Keywords: Entrepreneurs, halal hub, halal certification, Introduction The concept of halal in Islam refers to everything that is permitted or allowed according to Islamic law. The term 'halal' is used to refer to food, drinks, behaviour, [...]

Purpose: This case study examines the long-term effect of corporate restructuring of Malaysian Resources Corporation Berhad (MRCB) in the period of 2000 to 2021. Design/methodology/approach: Financial ratio analysis and event study approaches are employed as tools to evaluate the restructuring process, focusing on assessing the financial distress and analyzing the capital structure of MRCB. Findings: Three proposed corporate restructuring (PCR) announcements are discussed for MRCB where the announcements were issued to specifically addressed troubled debt in the MRCB corporate structure. According to the event study approach, the PCR events were defined as the date when the firm first announced its restructuring plan. The event study approach examines the 50 days before and after PCR announcement. This study discovers that the company have more financial stability and more prudent debt management after corporate restructuring which consequently result for better performance. Research limitations/implications: This is a case study focusing on one company that is MRCB. Thus, the finding cannot be generalized to other companies with similar financial issues. Practical implications: This finding of the case study assists managers to take appropriate action in designing and implementing corporate restructuring exercises as the success or failure of corporate restructuring depends on the deployment of an appropriate strategy. Originality/value: This is the first case study to investigate the long -term effect performance of corporate restructuring. Keywords: Corporate restructuring, Performance, Financial ratio analysis, event-study, Introduction In today's globalized economy, competitiveness and competitive advantage have become the sayings for corporate around the world. Corporate worldwide have been aggressively trying to build new competencies and capabilities, [...]

Purpose: The study was empirically examining the capital structure determinants among shariah compliant companies in Malaysia between year 2003 and 2017. Design/methodology/approach: Financial information of 181 non-financial shariah compliant companies were obtained from Data Stream for the period of 15 years. Five determinants were used which are profitability, potential growth, liquidity, tangibility and size of the companies in measuring the capital structure decision during the period. Analysis was done using panel data regression with fixed effect model for the estimation. Findings: Finding showed that capital structure decisions of Shariah compliant companies are consistent with previous empirical evidence except for potential growth. Lots of research had been done on capital structure determinants, however most of the studies were focusing on developed and conventional market. Research limitations/implications: Limited data coverage (areas, periods and determinants), Practical implications: Generalization of the study will be more accurate if more comprehensive studies are being done in the future in-cooperating more estimation method and more proxies of capital structure as well as more determinants. Originality/value: Studies on capital structure determinants among Islamic capital market are very limited. Keywords: Capital structure determinants, Shariah compliant, Capital market, Fixed-effect., Introduction Capital is referring to the source of funds used by a business in running the operation. The allocation between the source of fund, among liabilities and equities is known [...]

Highlights: Investment strategies and decisions are crucial in determining the direction of the stock market, which in turn affects the overall economy. It is crucial to comprehend and investigate the behavioral elements that affect individual investors decisions on the Indonesian and Malaysian stock exchanges, as well as the ways in which these elements affect the performance of their investments. This paper is a conceptual study that aims to examine the stock market investment strategy from the perspective of traders and investors using fundamental and technical analyses. The study will utilize primary data collected from traders and investors as respondents who have a Central Depository System (CDS) or stock account in Malaysia and Indonesia. Semi-structured interviews with several traders or investors will also be conducted to gain a deeper understanding of this behavior. This study is one of the very few that uses behavioral finance to examine the factors influencing stock investment decisions in Malaysia and Indonesia. The study will also provide a comparison analysis between two countries of stock market investment strategies. Keywords: Stock market, Investment strategy, fundamental and technical analysis, traders, Introduction A share is a portion of equity that is owned by a firm. Any earnings the business makes are payable to the shareholders as dividends. To acquire ownership of [...]

Purpose: The case study aims to analyze the operational performance and stability of the merged bank; the bank Syariah Indonesia (BSI). Design/methodology/approach: This study uses three models that have been developed by 14 conventional banks and 10 Islamic banks. The models are tested by taking quarter data of 2019 as the pre-merger period and 2020 as the post-merger period (consolidated). Findings: The findings imply that all models generate positive values for the operational performance and bank stability except for the 3rd quarter of the pre-merger period. Research limitations/implications: The study uses Indonesia as the context of the study. However, future studies can be conducted including other country and banks adding more years. Practical implications: This implies that mergers may help build a Sharia'h economy and develop an Islamic finance hub domestically and internationally. Originality/value: The study conducted mergers and acquisitions at the Islamic finance industry that increased the value of the existing literature. Keywords: Merger, BSI, Islamic bank, Models, Indonesia, Introduction Indonesia is one of the countries with the largest Muslim population in the world. The economy of Indonesia is the largest in Southeast Asia and is one of the [...]

Purpose: The purpose of this study are to determine factors influencing the small-sized Muslim merchants in Malaysia to adopt e-wallet and to validate their relationship. Design/methodology/approach: A set of questionnaires was distributed to the 380 small-sized Muslim merchants in two traditional market in Kelantan and Terengganu, Malaysia. This study employed a descriptives statistics for preliminary analysis using SPSS. Findings: The results reveal that all independent variables such as perceived usefulness, perceived ease of use trust, technology self-efficacy, government support and structural assurance are significantly positively correlated to e-wallet adoption. Research limitations/implications: This study focused on two states only, therefore the findings from this study limits its generalizability. Future research may empirically test these antecedents to other regions in Malaysia and other Muslim countries. Practical implications: This study provides valuable insight for the e-wallet providers and government as well in leveraging their strategies to increase e-wallet adoptions among small-sizes Muslim merchants and accelerating the national aspiration towards a cashless society. Originality/value: The study is the first study that comprehensively identified determinant for e-wallet adoption from merchant context that integrating both technological and religious contexts. The study confirms that the variables identified from previous researchers on customer's perspective of e-wallet adoption also applicable for merchant's context. Notably, structural assurance emerges as a new variable influencing e-wallet adoption among Muslim merchants. Keywords: e-wallet, adoption, small-sized merchants, Technology Acceptance Model, preliminary analysis., Introduction E-wallets have emerged as a substitute for traditional cash and credit card transactions, promoting the shift to a digital, cashless economy. Essentially, an e-wallet operates like a physical wallet [...]

This Empirical research aims to investigate the impact of factors that determine the dividends policy in non-financial companies in Palestine. For this purpose, the data was collected from the annual reports of sample companies that had continuous financial reporting throughout the period between 2018 and 2022. The dividends payout ratio was used as a dependent variable to measure the dividends policy, while the following eleven independent variables were used as hypothesized determinants: Financial Leverage, Firm Size, Revenue Growth, Industry Type, ownership concentration, Profitability, free cash flows, Business Risk, Firm Age, Return on Assets, and Previous Year Dividends. The population consisted of 49 companies, and two samples were tested to achieve the research purpose. Sample one included 32 companies that met the sampling criteria, but revealed no significant variable to dividends policy, since 13 companies had never paid dividends within the mentioned period and represented outliers that confused results. Alternatively, sample two included only 19 companies that paid dividends once at least between 2018 and 2022. The Multiple Linear Regression test at 95% confidence was used and resulted in five significant variables. The profitability, free cash flows, and business risk seemed to have a positive relationship with dividends payout, while return on assets and revenue growth had a negative association with dividends payout... Overall, the adjusted [R.sup.2] = 0.713. This measure is acceptable and reveals the resulting model interprets 71.3% of dividends policy determinants. Purpose: the purpose of this study is to investigate the impact of factors that determine the dividends policy in non-financial companies in Palestine. Design/methodology/approach: : this study has used quantitative secondary data that has been derived from the audited financial statements of the selected sample companies. Basically, we have two types of research approaches to interpret the relationships between theory and research process. Deductive, and Inductive. In the deductive approach research often relates the research to an existing theory to create hypotheses to be tested against empirical data. Then, the researcher either confirms or rejects the stated hypothesis based on the findings. In contrast, inductive approaches base the research on empirical data that is used in order to create a theory. In this case, the researcher has based the research on the related theories. Thus, a deductive approach is used to test the quality of theories against research hypothesis. the multiple regression with standard method is used in current research, since it seems from the literature that it is reliable and valid test. In addition, the multicollinearity test is conducted to measure the association between the independent variables. Findings: this study resulted in five significant variables. The profitability, free cash flows, and business risk seemed to have a positive relationship with dividends payout, while Return on assets and revenue growth had a negative association with dividends payout... Overall, the adjusted R2 = 0.713. This measure is acceptable, and reveals the resulted model interpret 71.3% of dividends policy determinants. Research limitations/implications: This research is limited to the audited financial statement of publicly listed companies in Palestine. A sample of 32 public non-financial companies that have a continuous reporting are tested using current research model. However, the findings of this research are not applicable to the financial institutions like Banks, insurance, and other similar ones due to their special characteristics. Moreover, this research is limited to secondary numeric data derived from the financial reports of selected sample companies. In other words, the research measures internally created factors that might determine the dividends policy, while the external factors such as investor preferences, governmental regulations, and other external environment factors are beyond the scope of this research, excluding the business risk that was possible to be included. Practical implications: By the end of this research, the researcher established that research purpose is fulfilled through establishing a model that determines about 71.3% of variables that determine the dividends policy among Palestinian non-financial firms, and so, this is an addition to solving the dividends puzzle and so, this research has extended the previous research results over new time horizon. Accordingly, both current and potential investors can rely on these results to assess companies in terms of their behavior. For example, investors who follow the bird in hand theory look for receiving dividends rather than share price appreciation. Also corporates' CEOs and CFOs can utilize these results to understand the manner in which they actually pay dividends, and how things are going in the whole market. Understanding the internal financial factors along with surveying the investors' behavior will definitely enable managers to build a more workable and appropriate dividends policy. While government can also benefit from these results, and decide whether to leave companies free of regulation, and impose regulations related to dividends in favor of shareholders' interest. Originality/value: this study has contributed to the theoretical knowledge and related literature; it added new variable that were researched for the first time in Palestine. Keywords: Dividend Policy, Payout Ratio, Palestine Stock Exchange, Introduction Dividends policy is one of the most researched topics tackled through the financial management literature. This topic has taken a distinctive importance in theoretical and practical fields due to [...]

Purpose: This study aims to assess the impact of accounting ethics courses and teaching pedagogies on the values/fundamental principles and ethical behavior of accounting graduates in Malaysia. Additionally, this research explores the role of values/fundamental principles as a mediating variable in this context. Design/methodology/approach: The data for this study was collected through an e-survey, yielding 344 usable responses from accounting graduates accredited by the Malaysian Institute of Accountants (MIA). The data was then analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Findings: The findings of this study suggest that teaching pedagogies have a significant influence on both the values/fundamental principles and ethical behavior of accounting graduates. However, it is worth noting that accounting ethics courses only influence the values/fundamental principles. Furthermore, the values/fundamental principles play a positive and significant mediating role in the relationship between accounting ethics courses and teaching pedagogies on the ethical behavior of accounting graduates in Malaysia. Research limitations/implications: This study focuses on the perception of accounting graduates from MIA-accredited universities in Malaysia. This study also only used quantitative method, which is e-survey. Future study may adopt qualitative method to get in-depth views from the academicians, practitioners and accounting regulatory bodies. Practical implications: The findings of this study relevant to the Ministry of Education, Ministry of Higher Education and the Malaysian Institute of Accountants to develop the ethics accounting modules that can enhance the ethical behavior of future accountants in Malaysia. This study also relevant to the academicians/educators in delivering the most effective ethics courses to the accounting graduates in Malaysia. Originality/value: By confirming the mediator (values/fundamental principles), this study offers important and noteworthy insight in explaining the relationship between accounting ethics courses, teaching pedagogies and ethical behavior. Keywords: Accounting Ethics Courses, Teaching Pedagogies, Values, Ethical Behavior, Introduction Education institutions worldwide are expected not only to impart knowledge and skills necessary for future professionals but also to contribute to the moral dimension of professionalism (De Ruyter & [...]

Purpose: Services for Persons with Disabilities (PWD) not only involve physical needs, but educational services, particularly in the area of religious education. This includes the study of the Quran and fardhu ain, which are crucial for PWD who practice Islam. However, special needs and specific methods must be considered to ensure that Islamic education can be effectively conveyed, whether by individuals or volunteer organizations. Since outreach efforts for PWD require a lot of manpower and specific skills, this study takes the approach that there is a need for youth volunteers who can provide services to PWD. While there are various types of volunteer organizations available, there are not many that focus on outreach efforts for PWD in Malaysia. This has led to a lack of understanding and appreciation of Islam among the PWD community. Therefore, the objective of this study is to foster sustainable services for the PWD community through youth volunteers by analyzing the key characteristics of volunteers using Fuzzy Delphi. Design/methodology/approach: This study uses a design method and a developmental research approach that has three phases. In this study, the researchers focused on the second phase of Fuzzy Delphi. 13 experts were involved in this study to rank the elements in developing a model for volunteer outreach efforts for PWD. Findings: The findings showed that all elements such as thinking, attitude, and skills, exceeded 70%, which is considered suitable, applicable and a must to the volunteers for PWD. Research limitations/implications: This research involves volunteers among typical person who service PWD. For future, it hopes research might be conducted among PWD who involve in volunteering service. Practical implications: These finding can be a reference to any development of training module for volunteers service especially which focusing on PWD. It is hoped that this findings could be as a guide for youth volunteers in teaching religious education for the PWD community. Originality/value: The extraction of all the elements for the characteristic's dimension of volunteers solely taken from the participants' view and experience. Keywords: Fuzzy delphi, disable community, sustainable service, youth volunteerism., Introduction Services for Person with Disabilities (PWD) community play a crucial role in fostering inclusivity, empowerment, and an improved quality of life for individuals with disabilities. These services encompass a [...]

Purpose: This study aims to analyze published articles on the Technology-Organization-Environment (TOE) framework in SMEs to identify prominent research areas and the interrelationship among various disciplines. Design/methodology/approach: A substantial corpus of 968 studies published between 1991 and 2022 in Social Science Citation Index (SSCI) and Science Citation Index Expanded (SCIE) journals was collected through a meticulous search on the Web of Science database. Findings: The findings reveal 'Sustainability' as the most productive journal, with Oliveira T. emerging as the most prolific author. Notably, Universiti Teknologi Malaysia and Universiti Sains Malaysia are among the leading institutions in this research area. Silhouette scores identify 10 key topic clusters, showcasing strong interconnections among various themes, with scores ranging from 0.632 to 0.994. Furthermore, recent keyword analysis highlights a surge in 'computing adoption' research, boasting remarkable strength score of 3.92 over the past four years. Research limitations/implications: The data up to 2022, is possibly missing recent developments. The selection of articles and keywords may introduce some bias, and the exclusion of non-English publications due to language limitations is acknowledged. Originality: This study focuses on identifying and elucidating prominent research areas within the TOE framework. By employing advanced analysis techniques to uncover 10 key clusters of topics and their interconnections, this study not only highlights the diversity of research themes but also provides a nuanced understanding of how various disciplines intersect within the SME context. This aspect of the study offers a novel perspective that can guide future research and decision-making in academia and industry. Keywords: Document Citation Analysis, Network Analysis, Research Trends, Scientometric Analysis, Small and Medium-size Enterprises (SMEs), TOE Framework, Introduction The Technology-Organization-Environment (TOE) framework, introduced by Tornatzky et al. (1990), explains innovation adoption at the firm level by considering three main contextual groups: technology, organization, and environment. It reflects [...]

Purpose: The purpose of this study is to investigate the acceptance of social software applications (SSA) among rural low-income jobseekers by adopting the specific determinants from the Technology Acceptance Model (TAM), which are perceived usefulness, perceived ease of use, technology use, and behavioral intention to use. Design/methodology/approach: In this research, the proposed research design is a quantitative method. A self-administered questionnaire adapted from previous studies will be distributed to respondents, a group of rural low-income jobseekers in selected communities within the Selangor area. A purposive sampling method is a suitable technique to be applied. Then, the data collected will be analyzed through the partial least square (SmartPLS) technique. Findings: The research findings are expected to highlight the significant emphasis on developing a more compelling online job search platform, especially using SSA. Then, the findings will also provide a model to understand better the rural low-income community in job-seeking activities. Research limitations/implications: This research is only limited to the variables that will be tested in a quantitative method. Practical implications: It is foreseen that the findings will help various parties, including the government, to create better models for helping rural low-income jobseekers use SSA in job-seeking for a better opportunity to get hired. It is also considered a long-term strategy to become a high-income nation. Originality/value: The research on SSA among rural low-income job seekers is fascinating. A practical framework based on social software applications among rural low-income job seekers will be developed as a guideline to support the government's effort to increase awareness among low-income communities on how to use the SSA to seek jobs efficiently. Keywords: Technology acceptance, social software applications, job seeking, rural low-income, Malaysia, Introduction Social software application (SSA) is known as social network sites or social media (Tamrin, Norman, & Hamid, 2017), defined as any online resource designed to facilitate individual engagement. Meanwhile, [...]

This conceptual paper aims to examine the stressors experienced by academics in higher education and their impact on mental health. A survey questionnaire with a quantitative approach will be employed, consisting of respondents from academic staff in Malaysian public universities. The independent variables explored in this study include stressors intrinsic to the job, role in the organization, organizational structure and climate, career development, and relationships at work. The dependent variable, mental health, will be assessed using the Depression, Anxiety, and Stress Scale (DASS) questionnaire. The implications of this study are to identify the stressors that significantly affect mental health among academics and to design intervention methods to address these issues. By understanding the stressors and their impact on mental health, appropriate interventions can be developed to support the well-being and overall mental health of academics in higher education institutions. Keywords: Stressors, mental health, academics, higher education, intervention methods, Introduction In office settings, where employees spend the majority of their day at work, mental health is an important aspect of overall well-being. Research on mental health in the workplace [...]

Purpose: The objectives of the study is twofold, firstly to examine the level of perception towards online learning experiences among accounting undergraduates and secondly to investigate any significant differences exist in their perception of online learning experiences based on the undergraduates' personal and geographical characteristics. Design/methodology/approach: Given the quantitative in nature, this study employs a survey method that has been virtually disseminated to the accounting undergraduates in one of the top government-linked universities (GLUs) in order to gather their perception on the online learning experiences during the pandemic Covid-19. A total of 102 responses has been obtained and appropriate quantitative analyses have been conducted in order to achieve the objectives of the study. Findings: There are no significant differences between gender and home locations with all constructs of online learning perceptions variables, except for the accessibility areas and network quality with the instructor-students interaction and preferences of delivery time (synchronous mode of virtual learning) Research limitations/implications: This study is carried out solely involving accounting undergraduates of the GLU which constitutes a small segment of the university's overall undergraduates. As far as the accounting profession is concerned, however this study could gather some perceptions of online learning experiences from the accounting students during the pandemic whether the limitations of virtual learning could not impede their ability to learn and have independent learning although without the normal state of face-to-face learning environment. Practical implications: The necessity for universities to improve the virtual learning-based skills for lecturers so that the important aspects in facilitating the students in having their online and self-learning would not be sidelined. Originality/value: This paper highlights the issues of the perceptions of online learning experiences specifically among the accounting students which are not being discussed in the previous online learning-related studies. Paper type: Research paper Keywords: Online learning, Accounting undergraduates, Pandemic, Government-linked university, Malaysia, Introduction While the aftermath of pandemic hit relentlessly in other countries globally, our country is not spared from battling the severe impacts from this virulent pandemic. Given the COVID-19 pandemic [...]

Purpose: The purpose of this paper is to examine the influence of internal governance factor towards the Halal compliance of Malaysian food industry. Design/methodology/approach: Since this study involves with the data preliminary study, a self-administered questionnaire has been distributed among the participants of the Halal management workshop organized by Halal authority, in which the participants were among the persons who were involved directly with their Halal-certified company's Halal affairs. Findings: Top management's commitment is significantly and positively associated with all dimensions underpinning the Halal compliance variable of the Halal-certified companies. Research limitations/implications: This study involves with a several number of sample of respondents that have been carried out in the first-phase of data collection on the compliance of Halal at firm level and the current study is expected to be extended to a larger sample of respondents of Halal-certified companies which covers in major region/cities of Malaysia. Practical implications: The study highlights the important aspects that the Halal-certified companies should embrace ethical business practices of Halal compliance that inculcating and reinforcing food integrity among food producers in order to keep abreast with their long-term's business sustainability. Originality/value: The study contributes a fruitful insight on the role of internal governance to oversee the dimensions of halal compliance at firm level in the first place. Keywords: Governance, Halal, Compliance, Stakeholder, Food industry., Introduction Halal food industry becomes one of the leading industries that undergoes a remarkable growth due to the increasing demand on the halal food by international and local consumers. Given [...]

Purpose: While there are number of existing studies have been undertaken on the business-related performance in organizations that producing products and services, however in the context of restaurants remain scarce. The purpose of this paper is to examine the predictor variables of factors that could influencing the restaurants' business performance. Design/methodology/approach: A survey of 25 restaurants was conducted in a developing township in the Southeast of Pahang state and the data was analysed using SPSS technique. Findings: The explanatory variables of physical environment, food-related compliance and certification, food handling, food resources and materials, food pricing and employee attributes were found do not have significant impact on business performance of the restaurants. Research limitations/implications: The study was undertaken in a very small sample of restaurants in the developing township in Pahang. Nevertheless, the current study shall be extended to a larger population of restaurants which covers in major cities of Malaysia. Practical implications: The study highlights the important aspects that the restauranteurs should emphasize and practice in order to keep attract customers for their business sustainability. Originality/value: The study contributes a fruitful insight on the strategy and integrity that ought to be upheld by the restaurant owners in order to sustain their business performance in the long-term. Keywords: Halal, Certification, Restaurants, Performance, Consumers., Introduction The restaurant industry constitutes as one of the leading industries that contributes a remarkable economic growth and development to the country. Based on key statistic in the fourth quarter [...]

Purpose: The purposes of this study is to determine the level of tax compliance, the perception on tax compliance in terms of demographic factors, and assess the factors (tax fairness, tax knowledge, and tax complexity) influencing tax compliance among taxpayers in Malaysia among individual taxpayers in Malaysia. Tax is a compulsory contribution to government revenue in order to fund the infrastructure costs which are needed for the delivery of public services to individual states and the country collectively. However, individuals may decide not to pay tax due to different reasons. In addition, there have been so many cases publicized by the media on taxpayers who avoid paying taxes. Design/methodology/approach: The test of differences is performed to evaluate the demographic factors with the perception on tax compliance decision. Meanwhile, the correlation analysis is performed to study the relationship between independent variables with the taxpayers' perception towards tax compliance Findings: The results found that there is a positive relationship between tax fairness and tax knowledge towards perception on tax compliance. In the other hand, tax complexity is negatively related to the perception on tax compliance. Research limitations/implications: A survey has been conducted by which questionnaires were only distributed to taxpayers in Selangor and Putrajaya. Only three factors (tax fairness, tax knowledge and tax complexity) used to indicate the reasons for tax compliance decision among taxpayers in Malaysia. Practical implications: Contribution to the policy maker to improve tax governance which promotes accountability and transparency in managing the tax fund. The government can educate the citizens through a series of campaign and advertisement to give exposure and enhancing tax knowledge among citizens. Originality/value: This study contributes especially to understand the perception of taxpayers' decision for compliance as well as increase awareness among individuals in Malaysia regarding the importance of complying with tax regulations. Keywords: tax compliance, demographic factors, tax fairness, tax knowledge, tax complexity, Introduction Since tax is the main revenue of the country, government needs the citizens to adhere with the tax rules and fulfilling tax compliance. Tax compliance has always been a [...]

Purpose: This is a review on the development of renewable energy, especially in the solar sector. Design/methodology/approach: A descriptive study on desktop review was done to identify the potential factors encouraging solar PV investment among consumer in Malaysia. Research limitations/implications: This study is limited to consumer solar rooftop only, those who consumer electricity from grid (TNB). It covers consumers under residential, commercial, industry, and agriculture areas. Practical implications: This study identifies the main sector, the consumers and that generating electricity is potentially supporting the government vision in 2025 to have mix renewable energy by 20%. The consumer also able to evaluate the degree of cost saving the electricity bill and the expected returned from self-generating electricity. Originality/value: This study gives an overview for the solar service provider and investor to target participation among consumers in encouraging renewable energy and green technology in Malaysia. Keywords: Investor, Renewable Energy, Solar PV, Consumption, Malaysia, Introduction Leading to the new industrial revolution, the government announces many incentives and economic agendas to improve the standard of living. Developing countries like Malaysia must utilize the abundant natural [...]

ABSTRACT Cementitious composites are the most used man-made materials in the world with a global annual production quantum of 25 billion tonnes worldwide, contributing approximately 5% to the global greenhouse [...]