Jurnal Pengurusan最新文献

{"title":"Financing Higher Education through Waqf in Pakistan: Issues and Challenges","authors":"Muhammad Usman, A. Rahman","doi":"10.17576/pengurusan-2021-62-13","DOIUrl":"https://doi.org/10.17576/pengurusan-2021-62-13","url":null,"abstract":"This paper aims to study various issues waqf faces in general in Pakistan and probes in particular impediments and challenges to waqf funding in higher education. The paper formulates its arguments and results on the basis of information gleaned from twelve interviewees, archival records, documents and library sources. It looks at the subject matter from three different perspectives; government, waqf for higher educational institutions and general society. Waqf practice for higher education in Pakistan is largely restricted to private sector and is marred by various issues and challenges, including lack of legal framework and government support. Equally, lack of transparency and fears of centralisation have stifled its integrity and prospects for growth. Since society does not fully grasp waqf assets’ eternal nature characterised by perpetuity, irrevocability and inalienability, most of the waqf assets fail to receive sustained support. These challenges can be overcome through proper planning, understanding, and awareness of waqf. Hence, it is the responsibility of the government to make laws and provide a feasible environment for waqf practice in higher education funding as a third sector.","PeriodicalId":35014,"journal":{"name":"Jurnal Pengurusan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42569241","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":"Roles of Fairness in the Relationship between Performance Evaluation Systems and Budget Gaming Behavior","authors":"Peranan Keadilan, hubungan antara, Sistem Penilaian Prestasi, dan Tingkahlaku, Permainan Belanjawan, SeTin SeTin, Roy Sembel, Yvonne Augustine, Ari Purwanti","doi":"10.17576/pengurusan-2021-62-01","DOIUrl":"https://doi.org/10.17576/pengurusan-2021-62-01","url":null,"abstract":"Budget gaming is still an unsolved problem and requires a serious handling. The purpose of this study is to investigate if the perceptions of procedural fairness mediate the relationships between performance evaluation systems and budget gaming behavior. The survey was conducted on go public manufacturing companies in Indonesia with a division manager as a unit of analysis. A total of 128 samples were analyzed using Partial Least Square WarpPLS 3.0. The results show that procedural fairness significantly mediates the relation between non-financial measure and budget gaming. However, procedural fairness does not mediate the relationship between relative performance evaluation and budget gaming. This study supports goal setting theory, agency theory, and organizational justice theory which provide practical implications in terms of overcoming budget gaming through the use of non-financial performance measures","PeriodicalId":35014,"journal":{"name":"Jurnal Pengurusan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45732209","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":"Wanita Dan Persekitaran Kerja Dalam Bidang Stem: Analisis NVIVO","authors":"","doi":"10.17576/pengurusan-2021-62-14","DOIUrl":"https://doi.org/10.17576/pengurusan-2021-62-14","url":null,"abstract":"","PeriodicalId":35014,"journal":{"name":"Jurnal Pengurusan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49597131","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 Intellectual Capital and Takaful Financial Performance","authors":"","doi":"10.17576/pengurusan-2021-62-08","DOIUrl":"https://doi.org/10.17576/pengurusan-2021-62-08","url":null,"abstract":"","PeriodicalId":35014,"journal":{"name":"Jurnal Pengurusan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47984974","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":"Peranan Penyederhana Jarak Kuasa Terhadap Hubungan Kepercayaan Organisasi Dan Perilaku Mendiamkan Diri Dan Bersuara Pekerja","authors":"","doi":"10.17576/pengurusan-2021-62-11","DOIUrl":"https://doi.org/10.17576/pengurusan-2021-62-11","url":null,"abstract":"","PeriodicalId":35014,"journal":{"name":"Jurnal Pengurusan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49141752","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 Influence of Time Availability, Happiness, and Weariness on Consumers’ Impulse Buying Tendency amidst Covid-19 Partial Lockdown in Malaysia","authors":"Pengaruh Ketersediaan Masa, dan Kebahagiaan, Kelesuan terhadap, Kecenderungan, Hafizah Omar Zaki, Siti Ngayesah, Ab Hamid","doi":"10.17576/pengurusan-2021-62-07","DOIUrl":"https://doi.org/10.17576/pengurusan-2021-62-07","url":null,"abstract":"The movement control order (MCO) and conditional movement control order (CMCO), also known as the partial lockdown imposed on Malaysian as a result of Covid-19 pandemic has affected mental health, and consumerism. Spending too much time online, feeling unhappy and weary by staying at home too long may negatively affect buying tendency during the pandemic period. A low online buying tendency may cause firms’ profits to decrease. Therefore, this study aims to examine the influence of consumers’ time availability, state of happiness, and level of weariness on their tendency to buy online during Covid-19 partial lockdown. The study uses a convenience sampling method and collected 236 responses to the survey. The data was analysed using a multiple regression. The findings highlight that time availability does not influence online impulse buying tendency, while happiness, and weariness significantly affect online impulse buying tendency. Specifically, the study found that moderate happiness and a low level of weariness influenced consumers’ tendency to buy online. The study contributes to providing insights for firms and marketers to understand consumers’ psychological states during the pandemic which could be used as a basis to develop strategies on suitable advertising medium and content. © 2021 Penerbit Universiti Kebangsaan Malaysia. All rights reserved.","PeriodicalId":35014,"journal":{"name":"Jurnal Pengurusan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48340193","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 Performance of Single Mother Co-operatives and Their Influencing Factors: A Qualitative Investigation in Peninsular Malaysia","authors":"Azliana Mohd Jelani, Muhammad Hakimi, Mohd Shafiai, Nurul Syazwani, Mohd Noor","doi":"10.17576/pengurusan-2021-62-10","DOIUrl":"https://doi.org/10.17576/pengurusan-2021-62-10","url":null,"abstract":"The purpose of this study is to investigate the performance of Peninsular Malaysia’s single mother co-operatives. This study mainly examines the number of active and inactive co-operatives and identifies the key factors influencing their success or failure. The research evaluated 23 co-operative groups of single mothers. The performance of the co-operatives was analysed through in-depth interviews with officers of the Malaysian Co-operative Societies Commission (MCSC). Despite the government’s financial and non-financial assistance, the findings indicate that co-operatives have not performed well. The preliminary results suggest that inactive single mother co-operatives are higher than those active ones. This study found that 61% of the total single mother co-operatives in Peninsular Malaysia are inactive (dormant and non-operational) compared to 39% active ones. Four influencing factors contribute to a higher percentage of inactive co-operatives: limited resources, dependence on subsidies and sponsors, managerial incompetency, and member participation. The results suggest solutions for the management of single mother co-operatives and provide additional information and contribution to the parties involved to empower the association to fulfil the economic, social, and cultural requirements","PeriodicalId":35014,"journal":{"name":"Jurnal Pengurusan","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67408773","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":"Keberkesanan Pengaturan Kerja Fleksibel: Penghibridan Pengurusan Sumber Manusia dan Pengurusan Perakaunan","authors":"Sharifah Rahama Mail Rasid Amirul Sharifah Milda Dasan Jaka Amirul","doi":"10.17576/pengurusan-2021-62-09","DOIUrl":"https://doi.org/10.17576/pengurusan-2021-62-09","url":null,"abstract":"Sejak beberapa dekad pengaturan kerjafleksibel (PKF) telah menjadi perhatian disebabkan oleh cabaran sosio-ekonomi, kemajuan teknologi, perniagaan tanpa sempadan dan terkini ialah krisis pandemik yang telah mendesak kebanyakan perniagaan untuk terus beroperasi melalui PKF. Menerusi kajian ini suatu kerangka penyelidikan yang agak baharu diperkenalkan bertujuan untuk mempelopori penyelidikan penghibridan pengurusan sumber manusia (PSM) dan perakaunan pengurusan (PP) agar PKF dapat dirancang dengan lebih berkesan. Kajian ini berdasarkan epistemologi interpretivisme dan pendekatan konstruktivis sosial. Hasil kajian menunjukkan bahawa PSM dan PP adalah dua fungsi perniagaan yang berbeza tetapi mempunyai peranan dan tanggungjawab yang bersalingan atau bertindih di dalam organisasi. Oleh itu penghibridan strategi antara PSM dan PP dalam merangka pelan pelaksanaan PKF yang lebih efektif dan efisien adalah wajar. Keaslian kajian ini ialah mengembangkan kerangka konseptual strategik antara PSM dan PP dan mengembangkan landasan penyelidikan yang lebih konklusif dan membantu organisasi dalam penyediaan pelan strategik dalam pelaksanaan pengaturan kerja fleksibel.Alternate :Over the decades, flexible working arrangements (FWAs) have been of concern due to socio-economic challenges, technological advancements, globalisation of businesses, and the latest is a pandemic crisis that has prompted most businesses to continue operating through the FWAs. Through this study, a relatively new research frameworks were introduced to pioneer the hybridisation between human resource management (HRM) and management accounting (MA) research so that the FWAs can be planned more effectively. The study was based on the epistemology of interpretivism and social constructive approaches. The results show that HRM and MA are two different business functions but have intersecting and overlapping roles and responsibilities within the organisation. Therefore, the hybridisation of strategies between HRM and MA in formulating a more effective and efficient FWAs implementation plan is appropriate. The originality of this study is to develop a strategic conceptual framework between HRM and MA and develop a more conclusive research platform and assist organisations in the preparation of strategic plans in the implementation of flexible working arrangements.","PeriodicalId":35014,"journal":{"name":"Jurnal Pengurusan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48881859","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 Associated with Participation in a Corporate Wellness Program: The Case of International Hospitality Company","authors":"","doi":"10.17576/pengurusan-2021-62-06","DOIUrl":"https://doi.org/10.17576/pengurusan-2021-62-06","url":null,"abstract":"Corporate wellness programs (CWPs)are usually offered by employers to encourage their employees to live a healthy lifestyle by implementing significant changes in their daily routines to reduce their health costs and increase productivity. The study identifies factors associated with employees' participation in CWPs. This study used a quantitative approach by designing a questionnaire based on the relevant literature to collect data from the target respondents. The population of this study consists of 900 employees working at an international hospitality company called XYZ Company operating in Bahrain. The researchers retrieved 307 completed questionnaires out of the 900 distributed, representing a 34% response rate. The respondents represent first-line employees, supervisors, and managerial levels. About 45% of them would like to engage in physical activity, especially at the corporate fitness center, and preferred a wellness program that would allow them to get personalized exercise or diet counseling in one-to-one sessions. Furthermore, the results showed that culture was the only engagement factor associated with participation in the CWPs. Individual factors, social environment factors, physical environment factors, and organizational policy factors were not associated with participation in the CWP. Companies should use comprehensive CWPs that include physical activities, nutrition, recovery, and psychological aspects.","PeriodicalId":35014,"journal":{"name":"Jurnal Pengurusan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42322032","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":"Exploring the Hotspots and Frontiers of Voluntary Disclosure Studies around the World Using Bibliometric Analysis","authors":"Mohd Shazwan, M. Ariffin, W. Wan-Hussin, Siti Seri Delima, Abdul Malak","doi":"10.17576/pengurusan-2021-62-04","DOIUrl":"https://doi.org/10.17576/pengurusan-2021-62-04","url":null,"abstract":"Voluntary disclosure is additional information beyond mandatory disclosure. Nowadays, the information sources available for stakeholders to make informed decision are not limited to annual reports. The first publication on voluntary disclosure started in 1979. As of January 12, 2020, a total of 520 publications on voluntary disclosure in the subject areas business, management, accounting, economics and finance were retrieved from Scopus core collection and analyzed. The study used bibliometric analysis to summarize the state of knowledge and development trends of voluntary disclosure. The study enhanced our understanding of the firms’ information environment which is critical for the functioning of an efficient capital market in promoting corporate transparency.","PeriodicalId":35014,"journal":{"name":"Jurnal Pengurusan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49082194","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}