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The electronic taxation (E-Taxation or E-Tax) filing reporting system has undergone several improvements. However, there are still debates regarding the quality of information (IQ), system quality (SYQ), and service quality (SEQ) in the system. These concerns continue to be hotly debated. These concerns include the accuracy of information provided, the availability of the system and its services, and the comprehensiveness and responsiveness of the system, which can result in taxpayers being forced to wait in queues. This study explores the relationship between IQ, SYQ, SEQ, and individual taxpayers' continuous intentional usage of the e-tax system. To achieve this, a theoretical model was developed based on the DeLone and McLean IS Success Model (D&M) concepts, which focused on the targeted issues. The proposed relationship concept was analysed using SmartPLS (v. 3.2.8) on a 768 Nigerian individual taxpayers survey. The study revealed that IQ, SYQ, and SEQ are significant factors that impact taxpayers' intention to use (ITU) and the system's continuous usage (U) in Nigeria. The findings of this study suggest that tax authorities should focus more on technical quality factors to enhance the performance of the e-tax reporting system. Additionally, this study contributes to the existing literature by evaluating the concept of information system quality (ISQ) within the context of e-taxation.

Education for sustainable development allows each modern humans being to obtain the information, skills, attitudes and principles necessary to shape a sustainable future. The word Geo derives from the Greek word meaning "earth" which can also be interpreted in the sense of land, global or Earth-related. The purpose of this study is to analyze expert consensus for the new educational module, Geo-Education. The objective of this study is to obtain from 12 expert views to build the questionnaire of Fuzzy Delphi Method (FDM) in 10 points Likert scale and consensus on Primer; Natural Ecosystem; Issues and Problems; Sustainable Lifestyle; and Cross-Curricular. The methodology of this research used quantitative fuzzy Delphi analysis. The instrument consists of five sections covering 25 review items for expert consensus. The findings show that experts have consensus agree on all 25 items exceeds 75%, and all defuzzification values for each item exceeds the value of α-cut = 0.5. That means all those items are accepted by the experts. Fuzzy Delphi Method enhanced the accuracy of the questionnaire about Geo-Education module. This study has provided preliminary information on Geo-Education module aspects that need to be focused on Primary; Natural Ecosystem; Issues and Problems; Sustainable Lifestyle; and Cross-Curricular in the process of developing effective teaching and learning modules. The implication concludes that the Geo-Education Module can be used as guidance to the Ministry of Education Malaysia to supplement the teaching materials to teachers training institutes.

This paper discusses two important aspects of Technical and Vocational Education and Training (TVET) implementation in Malaysia, namely the evolution and the role of Information and Communication Technology (ICT) in crafting the future of TVET in the Malaysian education landscape. The evolution of TVET is elaborated in seven stages, starting from the era of before the Second World War up to the present new millennium. On the other hand, the role ICT is narrated based on several contexts, such as the history behind ICT integration in TVET education, the advantages, and disadvantages, as well as the challenges and readiness to move along with rapidly shifted industrial demands. Education policies on TVET are constantly enacted and enhanced to ensure that the nation could overcome the challenges of the industrial revolution 4.0. These policies are implemented within three types of TVET institutions, which are school-based, non-school-based, and registered private entities. Therefore, this paper contributes to the existing knowledge by relating the past and the future of TVET education in Malaysia.

The 21st century has become a challenging moment for all sectors including education. The rapid advancement of technology has brought a huge impact to leadership style among school leaders in Malaysia. Hence, this quantitative identified the level of technology-aided leadership and analyze the behavioral constructs that contribute to technology-aided leadership. A total of 365 questionnaires adapted from the national educational technology standards for administrators (NETS-A) were answered by respondents. statistical packages for social sciences (SPSS) version 26 and Smart PLS 3 were used to analyze the data. Interestingly, the results revealed that the level of technology-aided leadership is high and the six constructs of technology-aided leadership among principals are valid. The constructs are i) Productivity and professional practice; ii) Teaching and learning; iii) Social, legal, and ethics; iv) Leadership and vision; v) management support and operations; and vi) Assessment and evaluation. In general, school leaders should take the opportunity to develop themselves to become high-tech leaders. Meanwhile, the 31 indicators that are verified in this study can be used to evaluate the behavior of technological leadership. Finally, further research is strongly encouraged to enlarge the scope by collecting the data from all Malaysian states to obtain more accurate and generalizable results.

Digital-Health Tourism Innovation (DTI) worldwide is in its infancy due to the emergent of coronavirus (COVID-19) disease. With the growth of open geometa data, use of government electronic services including electronic health (e-health), electronic commerce (e-commerce) and mobile health (m-health), Artificial Intelligence (AI) and machine learning strategies. Health and primary healthcare sectors are currently adopting these innovations for socio-economic wellbeing. Digital-health (also termed as e-health) is part of digital tourism innovation. Adapting geometa data profiling to develop a digital-health tourism framework for Primary Healthcare Workers (PHWs) to use mobile health technologies in COVID-19 vaccination trials are the key challenges of this study. Nevertheless, digital health tourism skills have been launched in developing Nations that created thousands of jobs to protect digital tourism businesses from potential vulnerabilities. Despite the benefits of this novel innovation, its deployment and implementation have been treated by inadequate of ICT facilities, lack of geometa data pre-processing to remove noise, data integrity, insufficient of academic research fundings, and reliable research methodology beyond COVID-19 vaccination trials to highlight these aspects. Therefore, qualitative, and quantitative research methods using Precaution Adoption Model Process (PAMP) questionnaire are employed to enable new ways of pre-processing behavior intention factors items. Eight academic researchers who were conversant with digital health technology validated 28 behavior intention factors with average factor loading values of 50% to 75%. Pilot survey conducted among 700 respondents from March 18, 2020, to September 10, 2021, among them are undergraduate students that may use this technology for research purposes. Pre-processed geometa data have shown percentage frequency counts of internet access and other online services 8% to 95%, adapted training factors 49% to 92% and factor items 34% to 78.3% for hypothesis generation towards development of digital health tourism framework in finding explanation to COVID-19 economic challenges. Except behavior intention factors and factor items insights are known and mapped, mobile health technology design process may result in poor conclusions. Thus, patients recovered from COVID-19 infection can still be infected again.

This study conducted to develop a measurement model for measuring Geo-Education in Malaysia context. This cross-sectional survey involved 245 trainee teachers in Universities and Institut Pendidikan Guru Malaysia (IPGM). The data collection was made through a set of questionnaires and analyzed using SEM-AMOS. There are four main elements measured, which are loading factors, convergent validity, discriminant validity, and composite reliability. The findings indicated that Geo-Education had a significant contribution to the proposed constructs, namely primer, issues, ecosystem, lifestyle, and cross-curricular elements. A model of Geo-Education was successfully developed in this study using these five constructs, namely primer, issues, ecosystem, lifestyle, and cross-curricular elements. This study also identified twenty-five behaviours of Geo-Education among the trainee teachers in Malaysia. The findings of this study are essential as a guideline for Malaysian teachers to implement the concept of Geo-Education in Malaysia. Additionally, the application of this subject as cross-curricular elements in the Malaysian curriculum is essential to ensure the success of the implementation of Education Sustainable Development (ESD) in the school environment.

The ability of instructional leadership practices in shaping positive school culture is well known. Similarly, it is also proven that this kind of school leadership could strengthen teachers’ commitment. However, the research tended to focus on conventional instructional leadership and the ability of virtual instructional leadership to produce such impact remains unclear. Therefore, this study investigated the influence of virtual instructional leadership on teachers’ commitment. Based on Meyer and Allen’s Organizational Commitment Model the research model developed and analyzed using partial least squares-structural equation modeling (PLS-SEM). The finding revealed a positive impact of principals’ virtual instructional leadership practices towards teachers’ commitment in schools. Despite this, the study also discovered that normative and continuous commitments are not the fit dimensions for teacher’s commitments in the context of virtual instructional leadership, which is quite shocking. Hence, this would be a fruitful area for further works.

This article discusses the development procedures of the Tarannum Smart Learning Application (Tarannum-SLA). It is a teaching and learning aid that has been developed for those who are interested in the tarannum subject. The tarannum is a technique to beautify and curve the tone of voice, in a certain tempo and rhythm when reading the Quran. The main aim of Tarannum-SLA is to facilitate the process of learning tarannum. Also, this courseware could create awareness among Muslims on the importance of the Quran. The Tarannum-SLA was developed not only to attract Muslims but also for non-Muslims who are interested to know about Islam, especially in terms of the arts of Quran recitation. Furthermore, in this courseware, we provide three language options, which are Malay, English, and Arabic for the convenience of our diverse prospective users. There are seven styles of tarannum, including Bayyati, Nahwand, Hijaz, Rast, Soba, Jiharkah, and Sika that are included in the Tarannum-SLA. Furthermore, to examine the ability of Tarannum-SLA to tackle the users’ needs, we have conducted the usability analysis based on the diffusion of innovation model. The result indicated that most of the constructs are perceived at a high level by respondents. Thus, this evidenced the high usability of Tarannum-SLA in promoting Quranic education. Although the development of this courseware has reached the implementation stage, it still needs some future improvements, for example, to amend the verses and reciters.

Flexible online programmes and learning are gaining popularity as a means of educating students. It can also facilitate the delivery of knowledge to pupils, as well as facilitating the learning process. The purpose of this study was to investigate Online Learning Challenges following the Covid-19 pandemic outbreak in Malaysia. This study employs the qualitative and Fuzzy Delphi Method in collecting the data. In the qualitative research phase, open-ended questions were distributed to 118 participants, while in the Fuzzy Delphi phase, expert questionnaires were distributed to 7 experts in the field of study. Qualitative data were analysed using Atlas-ti software, whereas Fuzzy Delphi data was analysed using Fudelo 1.0 software. The qualitative study discovered that students confront seven significant challenges: internet coverage, mental fatigue, learning devices, environmental disturbance, pedagogical challenges, lack of motivation, and social interaction. Meanwhile, the fuzzy Delphi analysis of the expert consensus of the theme is at a reasonable level. The overall expert consensus agreement findings exceed 75%, the overall value of the threshold (d) is 0.2, and the -cut exceeds 0.5. The study provides important insights into online learning issues and the fields for further improvement. This study also discusses the avenue for future research by future researchers for more significant benefits and contributions to knowledge in general. © 2021. All Rights Reserved.

Malaysian teachers have been using Virtual Learning Environment (VLE) technology in their instructional activities since it was introduced by the Ministry of Education in 2012. This study aimed to measure Malaysian teachers’ level of intention to continue using VLE technology and investigate factors influencing teachers’ decision to keep using VLE into teaching and learning process. Implementing sequential explanatory design, we addressed 850 questionnaires and conducted interview with 10 teachers. After data screening procedure, only 643 questionnaires were usable and measurable in the data analysis. Fifty-one teachers answered the open ended question included in the questionnaire. We further asked questions adapted from the data analysis of the questionnaires to ten teachers. The results of the study informed that the overall mean score of teachers’ intention to continue using VLE is 4.21. This mean score indicated that the intention to continue using VLE technology among the Malaysian teachers is at the moderate level. Despite this, the percentage of the teachers with high intention to use VLE whenever they have access is higher than those with the low intention. Qualitatively, accessibility factor was the main factor experienced by the participants of this study reducing the VLE integration into teaching. Further investigation is necessary to study the factors and suitable planning and policy that contribute to the intention to continue using VLE among Malaysian teachers.

Governments globally have adopted various types of E-Taxation systems as part of E-Government plans in providing taxpayers a media to lodge tax claims at their ease. As this article is concerned with user satisfaction, a critical analysis of satisfaction literature related to Information Systems (IS), E-Taxation, E-Government, and technology in general, has been thoroughly done. For instance, technology such as Artificial Intelligence is being introduced in practically all aspects of society, including E-Taxation. This led to the understanding of how different researchers have theorized the ‘Satisfaction’ concept in the related areas. We focused on identifying the factors that constitute user satisfaction with the E-Taxation system. As a result, it is discovered that to date, limited studies have been devoted to evaluating user satisfaction with E-Taxation systems. Also, we found the emergence of several dimensions that require further investigation. Therefore, in this article, a conceptual model to evaluate E-Taxation satisfaction among taxpayers is proposed based on DeLone and McLean IS Success Model (D&M). Finally, we urged that the model should be empirically validated so that it will be practical to be adopted to guide local government to improve the quality of services delivered through E-Taxation systems.

This paper reports on the development of an instrument designed to measure the VLE success (VLES) amongst teachers. The items for VLES instrument were constructed in several steps including items’ face validation, content validation and reliability analysis. Forty-five final items have been produced after the analyses, with the deletion of 33 initial items. This validated VLES scale will be useful for future researchers in developing and testing VLE models or theories while at the same time will provide the tool for VLE stakeholders to evaluate the implementation from the teachers’ point of view.