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Kajian Penandaarasan Bidang Tumpuan Utama Dalam Pembangunan Strategi Sebuah Zoo Di Malaysia
Journal of Business Management and Accounting Pub Date : 2018-07-31 DOI: 10.32890/jbma2018.8.2.8804
R. Abidin, F. Zahari, N. Osman, Azhar Ahmad, Mat Naim Haji Ramli
{"title":"Kajian Penandaarasan Bidang Tumpuan Utama Dalam Pembangunan Strategi Sebuah Zoo Di Malaysia","authors":"R. Abidin, F. Zahari, N. Osman, Azhar Ahmad, Mat Naim Haji Ramli","doi":"10.32890/jbma2018.8.2.8804","DOIUrl":"https://doi.org/10.32890/jbma2018.8.2.8804","url":null,"abstract":"Strategic management is very important in ensuring the continuity and sustainability of an organization, especially business organizations. Similarly, to ensure the survival of an organization such as a zoo which is largely of its financial resources depends on the sustainability of business operations. This article discusses about a study conducted to identify the key of focus areas in developing the best strategy for Zoo Negara, one of thezoo in Malaysia. A Benchmarking study was conducted to identify the key of focus areas and practices adopted by leading zoos from States of America, Australia, and Canada. A field study was also conducted at three zoos in Thailand to make a comparative and well-known focus area. The findings show that there are six main focus areas that need to be emphasized in ensuring Zoo Negara’s performance. This study has practical implications for zoo management to develop appropriate strategies.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114586876","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
A Proposed TEV Framework for Pulau Payar Marine Park 巴亚尔岛海岸公园的电力系统架构建议
Journal of Business Management and Accounting Pub Date : 2017-07-31 DOI: 10.32890/jbma2017.7.2.8820
N. Osman, S. Mohtar, A. Juli, Azhar Ahmad, A. Chan, J. A. Ibrahim
{"title":"A Proposed TEV Framework for Pulau Payar Marine Park","authors":"N. Osman, S. Mohtar, A. Juli, Azhar Ahmad, A. Chan, J. A. Ibrahim","doi":"10.32890/jbma2017.7.2.8820","DOIUrl":"https://doi.org/10.32890/jbma2017.7.2.8820","url":null,"abstract":"This paper aims to propose Total Economic Value (TEV) framework for Pulau Payar Marine Park (PPMP). Currently, TEV framework for PPMP revealed a few components despite infeasibility of certain main scientific data to be acquired and also under assumption of non-climate change phenomenon. With the MPA exposures towards recent climate change phenomenon, this paper explored the extended areas in Pulau Payar that might contribute either positively or negatively to the value of the PPMP which will assist in marine park management in their policy making. This study conducted along the qualitative paths in which information are gathered through focus group discussions and empirical study relevant to the calamity of coral bleaching. The findings illustrate that there are eight (8) items would contribute to the use and non-use value of the TEV framework.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"148 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115205323","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
Blessings as a Validity Indicator of Attaining Truth in Research 祝福作为研究中获得真理的有效性指标
Journal of Business Management and Accounting Pub Date : 2017-07-31 DOI: 10.32890/jbma2017.7.2.8817
N. Ismail
{"title":"Blessings as a Validity Indicator of Attaining Truth in Research","authors":"N. Ismail","doi":"10.32890/jbma2017.7.2.8817","DOIUrl":"https://doi.org/10.32890/jbma2017.7.2.8817","url":null,"abstract":"Blessings refer to the cause of a good outcome, and is said to be associated with the truth. In research, validity refers to the truth. Indicator is a tool that can be used to measure the achievement of a goal. This paper has two main objectives. First, to analyze the concept of blessings in Islam. Second, to formulate blessings as a validity indicator in research. This paper aims to address both of these issues through textual analysis of some literatures. For the first issue, this paper discusses the views of Islamic scholars concerning the concept of blessings in Islam. For the second issue, the findings sum up that blessings can be used as the indicator of validity in research.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124665362","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
Accounting Information System User Satisfaction: A Survey of Indonesian State-Owned Banks 会计信息系统用户满意度:印尼国有银行调查
Journal of Business Management and Accounting Pub Date : 2017-07-31 DOI: 10.32890/jbma2017.7.2.8816
Sambas Ade Kesuma, Siti Zabedah Saidin, Aidi Ahmi
{"title":"Accounting Information System User Satisfaction: A Survey of Indonesian State-Owned Banks","authors":"Sambas Ade Kesuma, Siti Zabedah Saidin, Aidi Ahmi","doi":"10.32890/jbma2017.7.2.8816","DOIUrl":"https://doi.org/10.32890/jbma2017.7.2.8816","url":null,"abstract":"The objective of this study is to explore accounting information system user satisfaction, particulary, this study examines the level of accounting information system user satisfaction among state-owned banks in Indonesia. User satisfaction is generally used as a proxy for the successful implementation of an information system. The findings show that users are satisfied with the implementation of accounting information system. Specifically, majority of respondents indicate their satisfaction in terms of the content, accuracy of the system, format of the information, ease of use of the system, and timeliness of the accounting information system among the Indonesian state-owned banks. Thus, the management of state-owned banks in Indonesia are expected to maintain the good accounting information systems and improve the quality of the systems in order to achieve excellent services and further enhance the operations of the Indonesian state-owned banks.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"98 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115742916","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
The Energy-Economic Growth Nexus in Indonesia 印尼的能源-经济增长关系
Journal of Business Management and Accounting Pub Date : 2017-07-31 DOI: 10.32890/jbma2017.7.2.8819
N. Osman, Andhyka Tyaz Nughara
{"title":"The Energy-Economic Growth Nexus in Indonesia","authors":"N. Osman, Andhyka Tyaz Nughara","doi":"10.32890/jbma2017.7.2.8819","DOIUrl":"https://doi.org/10.32890/jbma2017.7.2.8819","url":null,"abstract":"The aim of this study is to investigate the causal relationship between final energy consumption and economic growth for three main development sectors in Indonesia. In this study, we consider final energy consumption as energy indicator and the value added of development sectors as economic indicator. We use annual data from 1971 to 2014 and collected data from international energy agency and the world development indicator. We use Autoregressive distributed lag (ARDL) technique for cointegration and granger causality approach to explore direction of causality between the variables. We found a bidirectional relationship between energy and economic growth in the industrial sector in the long-run and in services sector in the short-run. Furthermore, we found a unidirectional relationship from economic growth to energy consumption in the services sector in the long-term and in the agriculture sector in the short and long terms. Based on these results, we concluded that economic growth is significantly influenced by final energy consumption on three development sectors in Indonesia, especially in the long-term. However, this study only focus on exploring energy-economic growth nexus on three development sectors in Indonesia and provide specific information for the policy makers on the three sectors in Indonesia. This study provides a new approach in terms of exploring energy-economic growth nexus in a single country and assess that energy-economic growth nexus in a single country should consider situations and conditions in each development sector.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"373 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131725341","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: 7
The Conceptual Framework in Examining the Influence of Relationship Competency on Small Firm Performance with the Mediating Role of Dynamic Capabilities 动态能力中介作用下关系胜任力对小企业绩效影响的概念框架
Journal of Business Management and Accounting Pub Date : 2017-07-31 DOI: 10.32890/jbma2017.7.2.8821
Saqlqin Raza, M. Minai, N. Hashim
{"title":"The Conceptual Framework in Examining the Influence of Relationship Competency on Small Firm Performance with the Mediating Role of Dynamic Capabilities","authors":"Saqlqin Raza, M. Minai, N. Hashim","doi":"10.32890/jbma2017.7.2.8821","DOIUrl":"https://doi.org/10.32890/jbma2017.7.2.8821","url":null,"abstract":"This conceptual paper explains the link between relationship competency of entrepreneurs and small firm performance and the mediating effect of dynamic capabilities on the link. Existing research work have revealed the importance of relationship competency of the entrepreneurs and dynamic capabilities for small firm performance. To advance and elaborate the effect of relationship competency on small firm performance through the linking of dynamic capabilities is being suggested as a latest conceptual model from the perspective of theory. Therefore, this conceptual model supported by two theories namely, the resource based view (RBV) and dynamic capabilities view (DCV). An essential perspective is being presented by this latest conceptual model taking into consideration the background of entrepreneurial relationship competency, dynamic capabilities and small firm performance. Accordingly, for business accomplishments and advancement in managerial wisdom an essential factor for the progress and stability of small business enterprise is dependent on entrepreneurs who equip themselves with vital relationship competency and firm’s dynamic capabilities. Thus, the authors strongly recommend empirically testing of this conceptual model across various industries.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128406956","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: 4
Financial Ratio Analysis: Decision Usefulness for Potential Shareholders’ Benefit 财务比率分析:对潜在股东利益的决策有用性
Journal of Business Management and Accounting Pub Date : 2017-07-31 DOI: 10.32890/jbma2017.7.2.8818
Musa Usman Kabir, Norhani Aripin, Redhwan Al-Dhamari
{"title":"Financial Ratio Analysis: Decision Usefulness for Potential Shareholders’ Benefit","authors":"Musa Usman Kabir, Norhani Aripin, Redhwan Al-Dhamari","doi":"10.32890/jbma2017.7.2.8818","DOIUrl":"https://doi.org/10.32890/jbma2017.7.2.8818","url":null,"abstract":"The certainty of the reliance on the use of financial ratio analysis in making investment decisions by potential investors still remained a mystery. This has to do with the choice of ratios to select when making investment decisions. Many shareholders in Nigeria are uneducated or illiterate, and due to their ignorance, they cannot use ratio analysis in evaluating firms for investment decisions. Thus, this paper explores the concept of financial ratio analysis in terms of the decision usefulness of financial ratios. The paper suggests that the relevant financial information needed for the purposes of making investment decision can be sourced through the use of financial ratio analysis. Therefore, management must ensure that disclosure of comprehensive financial ratios form part of financial statement prepared for the overall appraisal of firms.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134636306","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
Impact of Organizational Factors on Deviant Workplace Behavior in Pakistani Public Organizations: The Moderating Role of Transformational Leadership 组织因素对巴基斯坦公共组织越轨工作行为的影响:变革型领导的调节作用
Journal of Business Management and Accounting Pub Date : 2017-07-31 DOI: 10.32890/jbma2017.7.2.8815
J. Iqbal, Mohd Nazri Baharom, M. Shariffuddin
{"title":"Impact of Organizational Factors on Deviant Workplace Behavior in Pakistani Public Organizations: The Moderating Role of Transformational Leadership","authors":"J. Iqbal, Mohd Nazri Baharom, M. Shariffuddin","doi":"10.32890/jbma2017.7.2.8815","DOIUrl":"https://doi.org/10.32890/jbma2017.7.2.8815","url":null,"abstract":"The present study examined the impact of organizational factors on deviant workplacebehavior and the moderating role of transformational leadership in managing theimpact of organizational factors on deviant workplace behavior (DWB) and, drawingon the theoretical supports of social exchange theory, social learning theory and thepsychological contract theory. A total of 380 individuals from 20 public organizationssituated in Lahore, the Punjabi provincial capital of Pakistan, participated in the presentstudy. The results from Structural Equation Modeling are presented using SPSS andAMOS. The results revealed significant relationship and supported the hypothesizeddirect impact of organizational factors on deviant workplace behavior in Pakistanipublic organizations. However, moderating effect of transformational leadershipamong organizational factors and deviant workplace is not supported as hypothesed.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133122986","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: 3
The Impact of Food Packaging Cues on Perceived Product Quality: A Conceptual Development 食品包装提示对感知产品质量的影响:一个概念发展
Journal of Business Management and Accounting Pub Date : 2017-01-31 DOI: 10.32890/jbma2017.7.1.8824
Anam Javeed, Sany Sanuri Mohd Mokhtar, Ismail Lebai Othman
{"title":"The Impact of Food Packaging Cues on Perceived Product Quality: A Conceptual Development","authors":"Anam Javeed, Sany Sanuri Mohd Mokhtar, Ismail Lebai Othman","doi":"10.32890/jbma2017.7.1.8824","DOIUrl":"https://doi.org/10.32890/jbma2017.7.1.8824","url":null,"abstract":"Research regarding the impact of food packaging cues on product quality perception is relatively new. The role of various food packaging elements on product quality perceptions remain unclear. This study examined the characteristics of food packaging cues and their impact on product quality perceptions. This study is grounded on “Cue utilization theory” which explains the role of environmental stimuli in the formation of perceptions regarding the product. The framework of the study has been proposed by combining comprehensive set of Brand name, Price, Country of Origin, Nutritional label, Precautionary label and Perceived product quality. The research will plug the gaps in the literature of consumer behaviour and to generalize the results in the Pakistani consumer market. There is a scarcity of empirical studies which offer wide-ranging information regarding consumer mindset specifically in Asian contexts. Hence, this study provides practitioners with a framework to make appropriate marketing strategies. This study also makes theoretical and practical contributions.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122728586","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 Adoption of Cash-basis IPSAS: A Conceptual Framework for Enhancing Decision-Useful Financial Reporting 采用现金基础国际公共部门会计准则:加强决策有用财务报告的概念框架
Journal of Business Management and Accounting Pub Date : 2017-01-31 DOI: 10.32890/jbma2017.7.1.8825
Maruf Mustapha, Ku Nor Izah Ku Ismail, H. Ahmad
{"title":"The Adoption of Cash-basis IPSAS: A Conceptual Framework for Enhancing Decision-Useful Financial Reporting","authors":"Maruf Mustapha, Ku Nor Izah Ku Ismail, H. Ahmad","doi":"10.32890/jbma2017.7.1.8825","DOIUrl":"https://doi.org/10.32890/jbma2017.7.1.8825","url":null,"abstract":"Reforms in the public sector, the world over, has taken a global dimension towards harmonization and convergence of international and national accounting systems for the promotion of useful and standardized financial reporting practices. At the centre of this change is the adoption and application of the international public sector accounting standards (IPSAS) by public sector entities. The cash-basis IPSAS is one of the IPSAS which supports the presentation of the general purpose financial statement (GPFS) for new adopters that intend to migrate to full accrual-based IPSAS. However, despite its essence as a de facto standard mostly adopted by developing countries, limited studies have considered the consideration for its decision-usefulness for financial reporting. The objective of this paper is to propose a conceptual framework that explains the factors of how financial reporting, based on the cash-basis IPSAS, would assist decision usefulness of financial reports to diverse user groups. In addition, the paper identifies potential organizational factors that may strengthen the elaboration of useful financial reporting statement. Based on the literature survey methodology, this paper argues that, identification of usable format that increases understandability of the financial statements for different user groups and an increased support for accounting staff competency, are veritable considerations in the framework for decision useful financial reporting statement in the application of the cash-basis IPSAS.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130761119","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
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