Labuan Bulletin of International Business and Finance (LBIBF)最新文献

{"title":"EXPLAINING THE EFFECTS OF SHARIAH COMPLIANCE, FINANCIAL FREEDOM AND RELIGIOSITY ON ISLAMIC HOME FINANCING ACCEPTANCE IN KOTA KINABALU, SABAH","authors":"Nurhafizah Jinni, H. Amin","doi":"10.51200/lbibf.v18i1.2688","DOIUrl":"https://doi.org/10.51200/lbibf.v18i1.2688","url":null,"abstract":"At present, home finance exists because the most important in someone's life is to have shelter meanwhile the house is the place to dwell in comfort with their family. Someone can have their own home by buying a house whether using cash or monthly installment. As for Islamic finance institutions, they have introduced the Shariah-compliant to have their own house the same goes to a conventional loan. However, a conventional loan may serve the interest that prohibited in Islam where there are known as Riba. Home financing gives impact to people where home financing takes a large chunk from their income. This study intends to examine the impacts of Shariah compliance, financial freedom, and religiosity on Islamic home financing acceptance. A total of 150 respondents are collected to meet the research objective. Likewise, SPSS software is used to analyze the research findings. The results obtained suggest that Shariah compliance, financial freedom, and religiosity are instrumental in determining Islamic home financing acceptance. Limitations and future research are provided.","PeriodicalId":163324,"journal":{"name":"Labuan Bulletin of International Business and Finance (LBIBF)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129308309","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}

{"title":"THE IMPACT OF CORONAVIRUS ON THE TOURISM SECTOR WITH SPECIAL REFERENCE TO MALAYSIA","authors":"F. Mustafa, Awangku Hassanal Bahar Pengiran Bagul","doi":"10.51200/lbibf.v18i1.2689","DOIUrl":"https://doi.org/10.51200/lbibf.v18i1.2689","url":null,"abstract":"The outbreak of Novel Coronavirus infection (COVID-19) has enormous economic consequences. It happened in the Wuhan city of China and rapidly spread across the world. While the Chinese economy has taken a major hit, the consequences extend far beyond the borders of China. Tourism is among the economic sectors that have been profoundly affected by the viral outbreak. Due to strong economic links with China, Malaysia has suffered enormous economic losses. Extended lockdowns, flight disruptions and other measures taken to contain the infection, and releasing stimulus packages have caused considerable downturn in the economic growth. A genesis of the pandemic origin and transmission is necessary not only to mitigate the prevailing situation but also preventing a repeat of such an event in the future. The coronavirus outbreak is a wake-up call for insulating the society and economy, especially the most vulnerable sectors. Although the outbreak happened in December 2019, it continues to inflict health hazards and economic meltdown. This should serve to demonstrate the significance of preventing the new infections without delay. It all started from the unregulated consumption of wildlife and the consequent setback to the natural ecosystem. Vulnerability of the tourism sector to pandemics is due to obvious reasons; people avoid visiting places in the grip of pandemic and tourism destinations close their doors to arrivals from the virus-affected countries. There is a need for international mechanisms for regulating the factors that lead to origin of the pandemic and applying available means for containing it should that happen. For the tourism, effective management strategies are necessary to insulate this industry. This paper highlights the causes of the pandemic to effectively link its consequences for the tourism sector while also discussing the need to support its revival. An important measure emphasized in in this paper as a revival strategy is building resilience in the natural capital. This systems approach is necessary in dealing with the post-COVID-19 scenario and in better preparedness for any future health hazards.","PeriodicalId":163324,"journal":{"name":"Labuan Bulletin of International Business and Finance (LBIBF)","volume":"205 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121580863","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}

{"title":"FACTORS AFFECTING BUSINESS SUCCESS OF THE MALAYSIA’S SMALL AND MEDIUM ENTERPRISES (SMES): A CONCEPTUAL PAPER","authors":"Ridwan Bin Ajit","doi":"10.51200/lbibf.v17i2.2539","DOIUrl":"https://doi.org/10.51200/lbibf.v17i2.2539","url":null,"abstract":"Small and medium enterprises (SMEs) help developing countries in providing employment, increase income, and fostering economic growth. The establishment of SMEs increases over time, especially in Malaysia. SME is one of the major contributors to the gross domestic product (GDP) and job creation in Malaysia. A considerable number of researches have been conducted to investigate factors that influence the success of SMEs, which is beneficial to assist new entrepreneurs. Therefore, this study intends to discuss the details of factors that affect business success based on the previous literature. The conceptual framework introduced in this study hopefully will shed more light on the cause and effect of each factor on the success of SMEs.","PeriodicalId":163324,"journal":{"name":"Labuan Bulletin of International Business and Finance (LBIBF)","volume":"224 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122479524","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}

{"title":"SUSTAINABILITY OF ‘NET ERRORS AND OMISSIONS’ OF BALANCE OF PAYMENTS – WITH GLOBAL RESULTS","authors":"L. Ding, T. Tang","doi":"10.51200/lbibf.v17i2.2535","DOIUrl":"https://doi.org/10.51200/lbibf.v17i2.2535","url":null,"abstract":"This study farewells the previous studies by (re-)examining the sustainability of ‘net errors and omissions’ (NEO) for 98 countries with sample periods between 1966 and 2016. The 11 time-series unit root (stationary) tests suggest that all sample countries have their sustainable NEO. The panel unit root tests support this finding. This study also explores that the income group does not determine the ‘fitness’ of NEO sustainability, but the institutional quality does.","PeriodicalId":163324,"journal":{"name":"Labuan Bulletin of International Business and Finance (LBIBF)","volume":"3 4, Supplement 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132927007","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}

{"title":"FACTORS AFFECTING TAX AVOIDANCE IN INDONESIA AND SINGAPORE PRACTICES: A VIEW FROM AGENCY THEORY","authors":"P. Putra, A. Zainal, Roza Thohiri, Khairunnisa Harahap","doi":"10.51200/lbibf.v17i2.2537","DOIUrl":"https://doi.org/10.51200/lbibf.v17i2.2537","url":null,"abstract":"Extant studies highlight that an act of illegally tax planning by the tax manager in companies is due to the information asymmetry allowing managers to hide actual information in seeking substantial compensation from the profit gained by companies for his/her own benefit. The main objective of the research is to investigate the tax avoidance model from two neighbor countries: Indonesia and Singapore, that have a different weight of Effective Tax Rate (ETR) reflecting an agency theory perspective in the tax avoidance practice. The multiple regression test in analyzing the influence of capital intensity, leverage, institutional ownership, compensation for fiscal losses, and firm size on tax avoidance was applied to 90 and 82 public listed manufacturing companies in Indonesia and Singapore, respectively. Analysis of the data used is quantitative using secondary data. More specifically, the result of the study indicates that capital intensity, leverage, and tax incentive are established as three important factors affecting tax avoidance in Indonesia. As for Singapore practice, except for firm size, none of the mentioned variables found as major determinants of tax avoidance in Singapore. The implications of this study provide information for shareholders and the government to further look performance and value of the company(s) in relation to the tax planning related-activities.","PeriodicalId":163324,"journal":{"name":"Labuan Bulletin of International Business and Finance (LBIBF)","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122529568","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}

{"title":"YOUNG INTELLECTUALS’ CASH WAQF ACCEPTANCE IN NEGERI SEMBILAN, MALAYSIA: A PRELIMINARY INVESTIGATION","authors":"Muhsinah Hasanar Kunju, H. Amin","doi":"10.51200/lbibf.v17i2.2538","DOIUrl":"https://doi.org/10.51200/lbibf.v17i2.2538","url":null,"abstract":"This study employs the Theory of Reasoned Action (TRA) as a baseline theory to understand young intellectuals' cash waqf acceptance in Negeri Sembilan within the Malaysian context. The model of this study is tested using survey data from 125 respondents. Results obtained indicate that attitude and knowledge positively influence the behaviour of young intellectuals to participate in cash waqf giving. Subjective norm and religiosity are found to be insignificant as factors that influence the cash waqf giving intention. This study spearheads an analysis of young intellectuals’ cash waqf acceptance in Negeri Sembilan, Malaysia using the TRA. The results obtained provide valuable insights for Perbadanan Waqf Negeri Sembilan to manage waqf contribution effectively.","PeriodicalId":163324,"journal":{"name":"Labuan Bulletin of International Business and Finance (LBIBF)","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117295274","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}

{"title":"THE CONTRIBUTION OF ISLAMIC FINANCING TOWARDS THE ECONOMIC GROWTH: AN ANALYSIS OF HALAL PRODUCTS IN MALAYSIA","authors":"A. Hamzah, Noor Zainab Tunggal, M. F. Ghazali, N. Azman","doi":"10.51200/lbibf.v17i2.2536","DOIUrl":"https://doi.org/10.51200/lbibf.v17i2.2536","url":null,"abstract":"Capital is essential for businesses to sustain and grow. Sources of capital can be in many forms; it includes own saving, borrowed from a relative, seeking the financial assistance from the financial market and selling a share to the investor through the capital market. Thus, the purpose of this study is to examine the contribution of Islamic financing towards the production of halal products, which used the example of the livestock industry in Malaysia. Data on Islamic funding are obtained from 2009 until 2015 of the 16 Islamic commercial banks and the Agro bank of Malaysia as the representative for the development of financial institutions. The analysis of this study used the autoregressive distributed lag (ARDL) bounds testing approach for the cointegration test between Islamic financing and the halal production. We observed that Islamic financing sources have a significantly positive influence on the growth of halal livestock production in the long-run. This indicates that sources of financing could help with the growth of the halal industry, especially in the livestock sector for Malaysia's case. The result of the short-run was contrary to the long term. It shows an insignificant relationship between these two industries.","PeriodicalId":163324,"journal":{"name":"Labuan Bulletin of International Business and Finance (LBIBF)","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115504863","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}

{"title":"ISLAMIC HOME FINANCING PREFERENCE AND ATTRIBUTES IMPORTANCE AMONG POTENTIAL HOME BUYERS IN MALAYSIA","authors":"H. Amin, Rizal Hamid, M. F. Ghazali, Khadijah Muhammad Sayuti","doi":"10.51200/lbibf.v17i1.1921","DOIUrl":"https://doi.org/10.51200/lbibf.v17i1.1921","url":null,"abstract":"The current study evaluates the effects of the subjective norm, pricing policy, institutional compliance on maqasid and blog influence on attitude towards Islamic home financing preference. Besides, the interaction between attitude and consumer preference of Islamic home financing is also examined. The sample includes 153 customers of Islamic banks in East Malaysia, Malaysia. Data are obtained through a self-administered questionnaire. To analyse the data, structural equation model is employed. The study reports that all determinants examined are instrumental in determining attitude towards Islamic home financing preference. In turn, the attitude is an influential predictor of Islamic home financing preference. The results obtained confirm that the Theory of Reasoned Action (TRA) should be applied for understanding and explaining consumer preference of Islamic home financing in Islamic mortgage context. Theoretically, it was found that pricing policy and institutional compliance added to the theory influence on preference in such context. This study provides valuable insights for Islamic bank managers to plan and upgrade Islamic home financing facilities for an improved consumer preference. While Islamic home financing preference is determined by various factors, this study only considers limited factors. Besides, this study is confined to a specific geography. Hence, future research should consider additional factors and to consider new settings to extend the findings.","PeriodicalId":163324,"journal":{"name":"Labuan Bulletin of International Business and Finance (LBIBF)","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123983676","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}

{"title":"AN EMPIRICAL INVESTIGATION OF E-PROCUREMENT ADOPTION IN MALAYSIA: THE CASE OF SMES IN SABAH","authors":"Noor Hassanah Husin, Suddin Lada, A. Hamzah, Teong Khan Vun","doi":"10.51200/lbibf.v17i1.1914","DOIUrl":"https://doi.org/10.51200/lbibf.v17i1.1914","url":null,"abstract":"The introduction of e-procurement in Malaysia is timely and significant for both to the suppliers and government. More importantly, it is more transparent, efficient, and would certainly improve governance. Unfortunately, to promote greater participation and acceptance by suppliers, many businesses are still neglecting these technologies and still relying on traditional procurement when it comes to the purchasing of indirect goods. Therefore, the purpose of this study is to investigate the e-procurement adoption in Malaysia, specifically the small and medium-sized enterprises (SMEs) operated in Sabah. This study will fill the gaps by focusing on the adoption factors of e-procurement using organisational perspective model. The outcome of this study generates relevant information for both suppliers and government in recognising the e-procurement adoption factors, as well as enabling the organisation to highlight the most practical and significant factors in e-procurement implementation.","PeriodicalId":163324,"journal":{"name":"Labuan Bulletin of International Business and Finance (LBIBF)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130373467","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}

{"title":"INFLUENCE OF BEHAVIOURAL ELEMENT ON STOCK RISK: EVIDENCE FROM MALAYSIAN LISTED COMPANIES","authors":"Mohammad Ariff Azman Shah, Norliza Che-Yahyaa","doi":"10.51200/lbibf.v17i1.1908","DOIUrl":"https://doi.org/10.51200/lbibf.v17i1.1908","url":null,"abstract":"This paper examined the influence of behavioural element on stock risk of Malaysian listed companies. There were 90 firms consisting of 30 large capitalizations, 30 middle capitalization and 30 small capitalization firms. The time frame for this research is 5 years ranging from 2012 to 2016. The dependent variable, stock risk, is represented by two proxies, Beta and Standard Deviation. The independent variables of this research are liquidity, profitability, gearing and behavioural element. The non-behavioural factors were added to examine if those factors also play a part in determining stock risk. By employing an Ordinary Least Square regression, the results showed that when the stock risk is proxied by systematic risk or Beta, the behavioural factor is significant while all the other non-behavioural factors are found not. However, if the stock risk is unsystematic risk or Standard Deviation, the behavioural factor is not significant while the liquidity and gearing variables are significant.","PeriodicalId":163324,"journal":{"name":"Labuan Bulletin of International Business and Finance (LBIBF)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127882144","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}