Vol 10 No 2 (2020)最新文献

The Relationship between Strategic Knowledge Management Processes and Social Innovation 战略知识管理过程与社会创新的关系

Vol 10 No 2 (2020) Pub Date : 2020-11-15 DOI: 10.32890/JBMA2020.10.2.1

Muhamad Nizam Jali, R. Deraman, Noor Azura Ahmad Shauri, Suzany Samsudin, Farha Ghapar, K. Khairuddin

{"title":"The Relationship between Strategic Knowledge Management Processes and Social Innovation","authors":"Muhamad Nizam Jali, R. Deraman, Noor Azura Ahmad Shauri, Suzany Samsudin, Farha Ghapar, K. Khairuddin","doi":"10.32890/JBMA2020.10.2.1","DOIUrl":"https://doi.org/10.32890/JBMA2020.10.2.1","url":null,"abstract":"Social Innovation has been considered as the main policy agenda in various developed countries throughout the world. Social Innovation is said to make a massive contribution to the social, economic and technological progress of nations. Therefore, it addresses critical issues, among which are poor economic growth, massive unemployment, poor social health, poor living conditions, poor education systems and poor technological advancement. The aim of this paper is to present an empirical insight on the impact of social innovation on strategic knowledge management processes i.e. knowledge creation, knowledge transfers and knowledge application. The main data for this study was collected through survey questionnaires via personally administered and email from 200 project leaders of Majlis Amanah Rakyat (MARA) education institutionsindustry-community partnership project. The data were collected from December 2018 till December 2019. The data was analyzed using SPSS version 19. The findings indicate a significant positive relationship between strategic knowledge management processes i.e. knowledge creation, knowledge transfer and knowledge application and social innovation.","PeriodicalId":210595,"journal":{"name":"Vol 10 No 2 (2020)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130888945","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

Role of Internal Halal Committee in Ensuring Business Sustainability: The Case of a Multinational Slaughter House 内部清真委员会在确保商业可持续性中的作用:一家跨国屠宰场的案例

Vol 10 No 2 (2020) Pub Date : 2020-11-15 DOI: 10.32890/JBMA2020.10.2.4

A. Salleh, F. Romli, K. M. Salleh, Adziah Adnan

{"title":"Role of Internal Halal Committee in Ensuring Business Sustainability: The Case of a Multinational Slaughter House","authors":"A. Salleh, F. Romli, K. M. Salleh, Adziah Adnan","doi":"10.32890/JBMA2020.10.2.4","DOIUrl":"https://doi.org/10.32890/JBMA2020.10.2.4","url":null,"abstract":"For an industry, business sustainability is a critical aspect to be addressed by the company to remain relevant in an ever competitive market demand. In doing so, one of the strategies that can be taken is through adhering to all laws and legal requirements, particularly on halal aspect. The establishment of the Internal Halal Committee (IHC) is part of the requirement stipulated by the Malaysia Guidelines on Halal Assurance System 2011 (HAS 2011) and Manual Procedure for Malaysia Halal Certification (Third Revision) 2014 (MPPHM 2014). These laws must be read together with standards, Fatwa decisions, and regulations which are enforced pertaining to Malaysia Halal Certification. The law requires the establishment of IHC together with the appointment of a halal executive, supervisor, and also checkers in order to ensure that products are in accordance with standards prescribed by the law and Shariah principles in Malaysia. By adopting a case study approach involving a multinational slaughter house, this article highlights the practice taken up by Jimat Jaya Sdn. Bhd. The study employed interviews and non-participatory observation for data collection. It was revealed that strict legal requirements imposed by the government on halal products and compliance by the company have helped the company to gain more confidence from its existing and potential customers in relation to their products, hence ensuring sustainability of the business in the market.","PeriodicalId":210595,"journal":{"name":"Vol 10 No 2 (2020)","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114847977","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

DTPB as a Better Voluntary Tax Compliance Predictor - A Comparison Study DTPB作为更好的自愿纳税合规预测指标的比较研究

Vol 10 No 2 (2020) Pub Date : 2020-11-15 DOI: 10.32890/JBMA2020.10.2.3

A. Soon, Chek Derashid, Z. Bidin

{"title":"DTPB as a Better Voluntary Tax Compliance Predictor - A Comparison Study","authors":"A. Soon, Chek Derashid, Z. Bidin","doi":"10.32890/JBMA2020.10.2.3","DOIUrl":"https://doi.org/10.32890/JBMA2020.10.2.3","url":null,"abstract":"Tax administrators have been trying to maximise its voluntary tax compliance rate where e-filing system has been the preferable compliance tool by taxpayers in submitting their income tax return forms. Despite the effort to provide better services to taxpayers, the heterogeneous taxpayers in Malaysia face difficulties in extracting information and tax knowledge that would require assistance or advice from other sources, like their peers and mass media, while some may have financial difficulties. This comparative study proposes to utilise the multidimensional model of Decomposed Theory of Planned Behaviour (DTPB) that incorporates general tax knowledge, mass media referent, and ability to pay as addition to the original DTPB model. The findings showed that general tax filing knowledge, mass media referent, and ability to pay have significant influence on intention to comply with tax laws. However, perceived usefulness, perceived ease of use, compatibility, and self-efficacy were found to be not significant when the DTPB model was adopted. Nevertheless, it is advantageous to use the DTPB model that provides predictiveness and explanation toward understanding voluntary tax compliance behaviour. This model is useful as a guide for improving voluntary tax compliance rates while promoting the advantages of using e-filing system as the preferable tool for compliance.","PeriodicalId":210595,"journal":{"name":"Vol 10 No 2 (2020)","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126279048","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

Empirical Evidence of Obstacles of Women Entrepreneurship’s Growth in Malaysia 马来西亚女性创业成长障碍的实证研究

Vol 10 No 2 (2020) Pub Date : 2020-11-15 DOI: 10.32890/JBMA2020.10.2.5

Juliana Abu Bakar, Zam Zuriyati Mohamad, Sharmeela-Banu S. A., Thavamalar Ganapathy

{"title":"Empirical Evidence of Obstacles of Women Entrepreneurship’s Growth in Malaysia","authors":"Juliana Abu Bakar, Zam Zuriyati Mohamad, Sharmeela-Banu S. A., Thavamalar Ganapathy","doi":"10.32890/JBMA2020.10.2.5","DOIUrl":"https://doi.org/10.32890/JBMA2020.10.2.5","url":null,"abstract":"Women’s equality and empowerment are one of the 17 Sustainable Development Goals that was initiated to eliminate gender discrimination. This goal can be achieved through establishing women entrepreneurship by employing critical failure factor analysis. Thus, this study was aimed to explore the obstacles faced by women entrepreneurs; consisting of restricted training and education, legal constraints, limited access to financial resources, and family-related interface. Besides, this study was intended to examine how these obstacles affected women entrepreneurs’ growth. Data related to 109 women entrepreneurs in Malaysia were collected. The Relative Importance Index (RII) was used to rank these obstacles. Subsequently, partial least square structural equation model analysis was performed on the data. The findings revealed that restricted training and education, limited access to financial resources, and familyrelated interface have an adverse effect on women entrepreneurs’ growth. Therefore, theoretically this study offered a new women entrepreneurs’ model by linking the obstacles and growth within a single study.","PeriodicalId":210595,"journal":{"name":"Vol 10 No 2 (2020)","volume":"110 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124269719","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 Influence of Tax Knowledge on Tax Compliance Behaviour: A Case of Yemeni Individual Taxpayers 税收知识对纳税合规行为的影响:以也门个人纳税人为例

Vol 10 No 2 (2020) Pub Date : 2020-11-15 DOI: 10.32890/JBMA2020.10.2.2

Lutfi Hassen Ali Al-Ttaffi, Saeed Awadh Bin-Nashwan, M. Amrah

引用次数: 10