Labuan Bulletin of International Business and Finance (LBIBF)最新文献_第2页

IMPACT OF EXPORT DIVERSIFICATION ON THE ECONOMIC GROWTH IN MALAYSIA 出口多元化对马来西亚经济增长的影响

Labuan Bulletin of International Business and Finance (LBIBF) Pub Date : 2022-08-05 DOI: 10.51200/lbibf.v20i1.3475

Jacinta Jea Ling Thavarajah, Mui-Yin Chin

引用次数: 1

INVESTIGATING BRAND AWARENESS DURING COVID-19 PANDEMIC IN THE MALAYSIAN HOTEL INDUSTRY 调查2019冠状病毒病大流行期间马来西亚酒店业的品牌知名度

Labuan Bulletin of International Business and Finance (LBIBF) Pub Date : 2022-08-05 DOI: 10.51200/lbibf.v20i1.3545

Haziqah Fatinah Sulaiman, Daria Gom, Mary Monica Jiony

{"title":"INVESTIGATING BRAND AWARENESS DURING COVID-19 PANDEMIC IN THE MALAYSIAN HOTEL INDUSTRY","authors":"Haziqah Fatinah Sulaiman, Daria Gom, Mary Monica Jiony","doi":"10.51200/lbibf.v20i1.3545","DOIUrl":"https://doi.org/10.51200/lbibf.v20i1.3545","url":null,"abstract":"This research aims to investigate brand awareness during the COVID-19 pandemic in the Malaysian hotel industry. It specifically focuses on how brand awareness among Malaysian consumers during the COVID-19 pandemic is influenced by customer engagement and perceived quality. The population of the research consists of the customers who have patronised any hotels in Malaysia. In this research, quantitative method has been used and research data has been obtained via online questionnaires shared on social media. Convenience sampling method was applied and a total of 211 questionnaires were collected. To test the hypotheses, the social science statistical package (SPSS) version 27 was used. The findings clearly demonstrated that brand awareness among Malaysian customers during the COVID-19 pandemic is positively influenced by perceived quality and customer engagement. This study extends the limited literature on hospitality in the Malaysian hotel industry. Additionally, these findings have implications for improving customer engagement, perceived quality, and brand awareness in order to retain customers and gain a competitive advantage.","PeriodicalId":163324,"journal":{"name":"Labuan Bulletin of International Business and Finance (LBIBF)","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122195512","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

DETERMINANTS OF FACTORS INFLUENCING TAX AVOIDANCE IN PREPARING FINANCIAL STATEMENT AMONG SME TAXPAYERS 中小企业纳税人财务报表编制中避税影响因素的决定因素

Labuan Bulletin of International Business and Finance (LBIBF) Pub Date : 2022-08-05 DOI: 10.51200/lbibf.v20i1.3362

Munusamy Marimuthu, S. H. Lee

{"title":"DETERMINANTS OF FACTORS INFLUENCING TAX AVOIDANCE IN PREPARING FINANCIAL STATEMENT AMONG SME TAXPAYERS","authors":"Munusamy Marimuthu, S. H. Lee","doi":"10.51200/lbibf.v20i1.3362","DOIUrl":"https://doi.org/10.51200/lbibf.v20i1.3362","url":null,"abstract":"The tax avoidance cases in Malaysia increased year by year. The tax avoidance led to country revenue under collected. Therefore, this study aims to investigate the factors that lead to tax avoidance among SME taxpayers in Penang, Malaysia. The study is performed by adopting the Approach-Avoidance Theory model. This model widely used to explain the decision making by the taxpayers to involve in tax avoidance activities. The framework of the study focused on four level factors namely tax complexity, tax compliance costs, tax rate and government transparency spending and tax education and tax knowledge. The objectives of this study are to determine the level and the relationship of tax complexity, tax compliance costs, tax rate and government transparency spending and tax education and tax knowledge and tax avoidance. This study employed the quantitative method by distributing the surveys to the SME taxpayers in Penang state. The total sample of this study was 420 respondents. Collected data were analyzed by using SPSS statistic version 25. As a result, the findings from the regression analysis revealed that tax complexity, tax compliance costs and tax education and tax knowledge significantly on the tax avoidance activities among SME taxpayers in Penang state. However, the study discovered that there is an insignificantly relationship between tax rate and government transparency spending with tax avoidance activities in Penang state. The results of this research are used to develop awareness among the SME owners and to reduce the tax avoidance cases in Penang, Malaysia.","PeriodicalId":163324,"journal":{"name":"Labuan Bulletin of International Business and Finance (LBIBF)","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127304679","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

THE IMPACTS OF OUTWARD FDI ON ECONOMIC GROWTH IN ASEAN-8 COUNTRIES: AN EMPIRICAL INSIGHT 对外直接投资对东盟8国经济增长的影响:实证分析

Labuan Bulletin of International Business and Finance (LBIBF) Pub Date : 2022-08-05 DOI: 10.51200/lbibf.v20i1.3368

Bee Wah Tan, C. Tang, Teck Khun Loo

引用次数: 0

CONCEPTUALISING THE ROLES OF HUMAN RESOURCE IN MANAGING FLEXIBLE WORKING ARRANGEMENTS 概念化人力资源在管理灵活工作安排中的作用

Labuan Bulletin of International Business and Finance (LBIBF) Pub Date : 2022-08-05 DOI: 10.51200/lbibf.v20i1.3217

Azirawati Asmad Latip, S. Amirul

引用次数: 1

CO-MOVEMENT BETWEEN BANK LOAN GROWTH AND ECONOMIC GROWTH IN INDONESIA USING WAVELET COHERENCE ANALYSIS 基于小波相干分析的印尼银行贷款增长与经济增长的共同运动

Labuan Bulletin of International Business and Finance (LBIBF) Pub Date : 2022-08-05 DOI: 10.51200/lbibf.v20i1.3389

Raditya Wiguna, Viverita

{"title":"CO-MOVEMENT BETWEEN BANK LOAN GROWTH AND ECONOMIC GROWTH IN INDONESIA USING WAVELET COHERENCE ANALYSIS","authors":"Raditya Wiguna, Viverita","doi":"10.51200/lbibf.v20i1.3389","DOIUrl":"https://doi.org/10.51200/lbibf.v20i1.3389","url":null,"abstract":"This study investigates the co-movement between bank loan growth and economic growth in Indonesia from 2010 to 2020 using the Wavelet Coherence Analysis. The co-movements are divided into three different categories, i.e., bank ownership type, credit types, and bank size classification based on the Indonesian Financial Services Authority (OJK), referred to as the BUKU. This study shows that economic growth precedes bank loan growth in Indonesia between 2010-2020. Meanwhile, state-owned banks show the highest correlation between economic growth and loan growth among different types of bank ownership. In contrast, foreign-owned banks' loan growth shows a low correlation to economic growth. We also find that working capital loan growth has the highest correlation to economic growth than other loan types. Finally, this study reveals that medium-size banks (classified in BUKU 3) loan growth has the highest correlation to Indonesia's economic growth. Additionally, banks' loan growth in small banks (classified in BUKU 1 & 2) and large banks (classified in BUKU 4) shows fewer correlations. By discovering different co-movements between economic growth and loan growth of different bank ownership types, bank size groups, and loan types, regulators are expected to make valid policies to improve Indonesia's economic growth.","PeriodicalId":163324,"journal":{"name":"Labuan Bulletin of International Business and Finance (LBIBF)","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130230230","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

IS THE GENERAL INSURANCE BUSINESS IN BANGLADESH FINANCIALLY DISTRESSED? 孟加拉国的一般保险业务是否陷入财务困境?

Labuan Bulletin of International Business and Finance (LBIBF) Pub Date : 2022-08-05 DOI: 10.51200/lbibf.v20i1.3552

Mohammad Rifat Rahman, Md. Mufidur Rahman, Athkia Subat

{"title":"IS THE GENERAL INSURANCE BUSINESS IN BANGLADESH FINANCIALLY DISTRESSED?","authors":"Mohammad Rifat Rahman, Md. Mufidur Rahman, Athkia Subat","doi":"10.51200/lbibf.v20i1.3552","DOIUrl":"https://doi.org/10.51200/lbibf.v20i1.3552","url":null,"abstract":"Nowadays, the forecast of the financial crisis is a significant concern for all companies and stakeholders. As a fast-growing economy, the insurance industry in Bangladesh is also a significant concern. Nevertheless, the performance and contribution of Bangladeshi insurance companies are highly criticized by scholars. Therefore, with the motivation to provide a comprehensive overview of the financial health of the general insurance industry in Bangladesh, we have done secondary research on a total of 18 general insurance companies in Bangladesh from 2014-2018. Throughout the study, we tested the widely accepted Altman Z Score model to predict a major financial concern called bankruptcy. We found that 95% of the selected companies secured the safe but not in the highly satisfactory calculated value of the Altman Z score model. Therefore, as expected, this finding highlights the success of the growing nature insurance business in Bangladesh. Also, as the Z score model has high predictive power in the case of predicting financial distress, our findings could be valuable path for stakeholders in making the right decision for investment.","PeriodicalId":163324,"journal":{"name":"Labuan Bulletin of International Business and Finance (LBIBF)","volume":"19 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123572051","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

THE FACTORS AFFECTING THE ELDERLY EMPLOYEES ADAPTING TO CHANGES: STUDY ON SOES OF CHINA 影响老年员工适应变化的因素——以中国国有企业为例

Labuan Bulletin of International Business and Finance (LBIBF) Pub Date : 2022-08-05 DOI: 10.51200/lbibf.v20i1.3313

Qian Zhang, Hadziroh Ibrahim, F. Ahmed, Zerdoumi Saber, Hatim Alhussien

{"title":"THE FACTORS AFFECTING THE ELDERLY EMPLOYEES ADAPTING TO CHANGES: STUDY ON SOES OF CHINA","authors":"Qian Zhang, Hadziroh Ibrahim, F. Ahmed, Zerdoumi Saber, Hatim Alhussien","doi":"10.51200/lbibf.v20i1.3313","DOIUrl":"https://doi.org/10.51200/lbibf.v20i1.3313","url":null,"abstract":"This study aims to examine how the resistance to change of elderly employees and decision-making impact the organizations based in the Mainland of China, and how the personalities, education level and organizational culture as factors affect the elderly employees’ decision making on adapting to changes and learning the new skills. Based on the published literature, there is a research gap in studies of the behavior of elderly employees in China. Therefore, this study intends to provide empirical evidence towards the selected variables, where a questionnaire was used as the instrument for collecting the needed data. There were 312 participants aged over 55 years, both female and male working in government-owned organizations, who had filled up the questionnaire. The findings indicate that elderly employees are still beneficial for the organizations, whereas personalities and education were found to have little impact on adapting to changes and learning abilities. Meanwhile, the organizational culture has a positive effect on encouraging employees adapting changes and learn new skills. This study might have several limitations, e.g., the sample size only covered a small number of elderly employees in State Owned Enterprises (SOE). Furthermore, this study only covered three variables as the factors affecting the elderly employees on adapting to changes and learning new skills. Further work might consider more variables such as motivation, employees’ engagement as variables as well.","PeriodicalId":163324,"journal":{"name":"Labuan Bulletin of International Business and Finance (LBIBF)","volume":"123 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122539928","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

CONSUMERS’ BEHAVIOURAL INTENTION TO USE E-WALLET DURING THE PANDEMIC OF COVID-19: APPLYING THE UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY (UTAUT) covid-19大流行期间消费者使用电子钱包的行为意愿:应用技术接受与使用统一理论(utaut)

Labuan Bulletin of International Business and Finance (LBIBF) Pub Date : 2021-12-29 DOI: 10.51200/lbibf.v19i2.2959

S. Puasa, Jiale Tan, Haneffa Muchlis Gazali, N. Ayub

{"title":"CONSUMERS’ BEHAVIOURAL INTENTION TO USE E-WALLET DURING THE PANDEMIC OF COVID-19: APPLYING THE UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY (UTAUT)","authors":"S. Puasa, Jiale Tan, Haneffa Muchlis Gazali, N. Ayub","doi":"10.51200/lbibf.v19i2.2959","DOIUrl":"https://doi.org/10.51200/lbibf.v19i2.2959","url":null,"abstract":"The new norm of living during the COVID-19 pandemic has changed the way consumers perceived e-wallet. This study aims to: (i) examine consumers’ behavioural intention level to use e-wallet during the COVID-19 pandemic; and (ii) applied the Unified Theory of Acceptance and Use of Technology (UTAUT) in investigating the factors influencing the behavioural intention to use e-wallet during the pandemic situation. A survey questionnaire was conducted through an online platform with consumers in Kuala Lumpur. The descriptive finding (n = 205) indicates a moderate to high level of consumers’ behavioural intention to use e-wallet during the pandemic. Statistical analysis found that Performance Expectancy (p < 1%), Effort Expectancy (p < 1%) and Facilitating Conditions (p < 10%) have significant positive relationships with consumers’ behavioural intention to use e-wallet during the pandemic. The results highlight the critical factors of behavioural intention to use e-wallet in which the Performance Expectancy, Effort Expectancy and Facilitating Conditions remain significant during the pandemic situation. Remarkably, the consumers' behavioural intention to use e wallet is strongly influenced by Performance Expectancy compared to other variables. On the other hand, Social Influence is found insignificant in influencing the consumers’ behavioural intention to use e-wallet during the pandemic.","PeriodicalId":163324,"journal":{"name":"Labuan Bulletin of International Business and Finance (LBIBF)","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121335507","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

THE IMPACT OF MCO ON THE STOCK MARKET AND MORATORIUM ON BANKING SECTOR’S PERFORMANCE IN MALAYSIA: THE CASE OF COVID-19 MCO对股票市场的影响以及马来西亚银行业业绩的暂停:以COVID-19为例

Labuan Bulletin of International Business and Finance (LBIBF) Pub Date : 2021-12-29 DOI: 10.51200/lbibf.v19i2.3318

Nur Izzatie Mohd Sah, Wai-Yan Wong

引用次数: 1