A Review of the Agriculture Literature in Malaysian and Indonesian Accounting Journals

This article discusses the scope related to Malaysian and Indonesian accounting research in agricultural literature. This discussion was based on two well-known Malaysian accounting journals and many were referred from 2008 to 2016, recognized as Accounting Overview Malaysia (MAR) and Asian Business and Accounting Journal (AJBA), and three Indonesian accounting journals namely Economic & Financial Studies (SEZ) , Gadjah Mada International Business Journal (GamaIJB) and Indonesian Accounting and Finance Journal (JAKI). In MAR and AJBA, Corporate Governance, Auditing, Financial Accounting Reporting, and Management Accounting are the most widely published topics. In SEZ, Economy, Finance, Public Sector Accounting and Taxation; GamaIJ, Management / Managerial Accounting and Finance; and JAKI, Management / Managerial Accounting, Financial Accounting, and Reporting Audit are the most widely published topics. This article proposes peculiarities, non-company and non-professional attributes as opportunity-researched variable fields for future agricultural studies. This article concludes with a reminder of the direction that leads to Malaysian and Indonesian accounting research, including the ontological difference between agricultural studies and accounting minutes while the latter seeks to fulfill generalizations, company attributes and stereotyped-research-variable professionals. It was concluded there is no difference in the average number of journals published in Malaysia and Indonesia with the t test.

Challenges Towards Reducing Illegal Dumping Activities in the Construction Industry

This nowadays an increasing number of construction projects in Malaysia have contributed to the production of construction waste which has had a negative impact on the environment, especially through illegal dumping. The increasing number of illegal dumping activities is a sign that construction waste management needs to be examined. To date, a comprehensive criterion for construction waste management, in developing countries is still not clearly defined. Therefore, the objectives of this paper are to investigate current illegal dumping activities, and identify the challenges towards reducing illegal dumping activities in the Malaysian construction industry. Hence, this research conducted interviews with 20 expert stakeholders related to construction waste management in order to scrutinise illegal dumping activities in Malaysia. The data from these semi-structured interviews were analysed by content analysis. The findings are used to determine the current challenges for reducing illegal dumping activities in the Malaysian construction industry. The elements in the current findings are potentially to improve construction waste management in order to archive the proper construction waste management. Finally, this findings will help to identify strategies to reduce illegal dumping activities and to enhance challenges towards reducing illegal dumping activities in the Malaysian construction industry.

Tool for Assessing Green Initiatives in Library or Green Initiatives in Library: Formulating an Assessment Tool

Amid environmental crisis, the role of built environment sector becomes even more vital as it has a potential to make a significant contribution in reducing greenhouse gas emissions and energy consumption. Library specifically, plays a crucial role in supporting the mission of promoting environmental practice. However, limited rating system explicitly for library’s green initiatives makes it challenging for library to implement these initiatives due to lack of proper guidelines. Hence, this study was conducted to examine existing checklists measuring green initiatives in library and to formulate a checklist for assessing green initiatives in library’s facilities. A systematic review was conducted to establish an assessment checklist, in which three existing checklists related to green initiatives in library were compared and referred to. The assessment checklist developed in this study identifies 107 initiatives related to facilities can be implemented by existing libraries in Malaysia. The result of this study serves as a basis for libraries in Malaysia to environmentally improve its facilities.

Small and Medium Enterprises Growth and Competitiveness: The Importance of Marketing Strategies Role

The growing competition among businesses of small medium or large is an area of concern to business growth and competitiveness. Strategies have been used to differentiate the undertakings of various enterprises irrespective of industrial affiliation, specifically marketing strategies are used to reach the customers and tackle competition. The adoption and implementation of unsuitable marketing strategy exposes the weaknesses of small and medium enterprises (SMEs) and the challenges to capture sizable market share. This paper is aimed at examining the types of marketing strategies suitable for SMEs and how they affect their growth and competitiveness in developing countries. A review survey approach was employed in this work and related literature from journal articles, professional reports, term papers and dissertations were reviewed. It has been discovered that marketing strategies like relationship management, branding, product and pricing differentiation, market segmentation and channel cultivation are crucial for the sustainable growth and competitiveness of SMEs in developing countries. Some propositions were made on some unpopular marketing strategies that could be explored by SMEs for competitiveness and international markets.

Effects of Psychosocial Stress, Neuroticism Liability and Unhealthy Coping Strategies on the Physical and Mental Welfare of Pre-University Students in the National University of Malaysia

Stress is the body's response to changes that create taxing demands. Coping mechanism plays a significant part to overcome or reduce the stress experienced by individuals. The purpose of the study is to study the relationship between psychosocial stress, neuroticism liability and unhealthy coping strategies on the physical and mental welfare of pre-university students. One hundred and forty four pre-university students from the National University of Malaysia are included in this study. A quantitative study utilizing a cross sectional non-probability sampling research design is used to gather data. The data is collected using a questionnaire which analyzes three main aspects of this study namely, psychosocial stress, neuroticism liability and unhealthy coping mechanisms. The instruments used to measure psychosocial stress is the individual items of the University Students Stress Scale .The unhealthy coping strategies will be assessed by the Brief COPE Inventory through the ordinal data (individual survey items) obtained. However, neuroticism liability will be measured through the Eysenck Personality Inventory. The SPSS Statistics Data Editor Version 25 is used for statistical analysis. In conclusion, all three variables are correlated with each other. When a person experiences immense psychosocial stress, the person tends to inculcate more unhealthy coping strategies in daily lives and it may contribute to increasing neuroticism liability.

Synthesis of Construction Quality Assessment Model in Construction Industry

The achievement of quality is an important component in every handover of a residential project. Good quality plays an important role in creating a good identity for the developer as well as fulfill customer’s satisfaction level. Thus, Malaysian developers have started to implement quality assessment in their residential projects. Quality assessment is carried out to evaluate quality of project. However, even though quality assessment is implemented in most of construction projects, it is still a struggle to reach customer’s satisfaction level due to the number of defects in their residential properties. Therefore, this research carries the objective of investigate lacking of construction quality assessment and developing a framework on quality assessment to reduce defects in residential projects. This paper review requirements on construction quality assessment models which has been proposed by different researchers. The result of this study used to develop a framework on construction quality assessment to fulfil the important indicators which should be included in a quality assessment. The significance of this study may help contractors to develop projects with less defects and quality residential project.

The User Experience (UX) Analysis of Self-Service Kiosk (SSK) in Waiting Time at Fast Food Restaurant Using User Experience (UX) Model

Studies found that customer satisfaction is affected by customers’ waiting time in fast food restaurants. With the introduction of self-service kiosks (SSK) at McDonald’s, number of complaints about long waiting time has been rising. Hence, this research intends to identify the relationship between user experience (UX), perceived waiting time, and waiting environment towards customer satisfaction. Additionally, this research also determines the relationship between UX and waiting environment towards perceived waiting time as well as to investigate behavioural intention upon customer satisfaction and perceived waiting time. 161 survey questionnaires were collected at McDonald’s Parit Raja. Findings reveal UX and waiting environment affect customer satisfaction, however, perceived waiting time showed no effect to customer satisfaction. While UX and waiting environment affect perceived waiting time, and lastly perceived waiting time and customer satisfaction affect behavioural intention. Nevertheless, sample size of this study was limited and not sufficient to represent the population. Future research should include more areas in Malaysia and adopt mixed research method which compares SSK and queuing system. This paper provides insight for service sector to better understand the determinants of customer satisfaction and behavioural intention after implementing SSK in fast food restaurant.

Modelling Sustainable Entrepreneurship in The Covid-19 Era

Anthropocentrism and ecoperiphery are two foundations that the present work used to specify a model for the study of sustainable local entrepreneurship. The differences between beliefs of scarcity and abundance of resources generate values, skills and knowledge that guide the undertaking of conservation or consumption of natural resources. A review of the Human Development problem, the theoretical and conceptual frameworks, as well as the most recent findings about social entrepreneurship allowed the specification of the relationships between the factors reviewed for discussion. Given that the documentary research allowed the discussion of two options for social entrepreneurship, one oriented to the conservation of nature and the other oriented to the exploitation of natural resources and the consumerism of public services, it was possible to anticipate study scenarios in those that the analysis of local and sustainable would start with perceptions, beliefs, values, knowledge and skills that make it possible to explain austere or consumerist lifestyles. The objective of this work was to specify a model for the study of sustainable entrepreneurship considering a review of the literature from 2019 to 2021. A cross-sectional and psychometric work was carried out with a sample of 450 coffee growers. A structure of three factors was found that explained 27% of the total variance, although the contrast of the model is recommended in other scenarios and samples.

The Issues of Unclaimed Properties in Malaysia

Unclaimed property in Malaysia has become one of the more hotly debated issues. So far unclaimed property value estimated to reach billions of ringgit. This is a big number, and, if issues stay no action has taken, it will affect not only the society but also economic and national development. If the efficient property management system had to be set up it will have undoubtedly a positive impact. Therefore, there is a need to take a drastic action to find a comprehensive solution and alternatives for solving this issue. Hence, an effective asset management and an efficient estate planning towards unclaimed property must be practiced to ensure a smooth operation of the property management. Generally, unclaimed property is divided into two main categories. Firstly, the inherited estate from a deceased that is not claimed by the heirs and another one is the property the owner of which cannot be traced or missing, known as Al-Mafqud in Islamic law. In this paper, the researcher has focused on the occurrence of unclaimed property in the context of missing persons. The results of this study are based on data gathered through a grounded theory from few agencies such as the Malaysian Civil and Shariah Courts, Small Estate Distribution Unit in the District Land Office and Amanah Raya Berhad as well as the heirs of missing persons. The information of missing person's heirs collected from Royal Malaysia Police (RMP) and the information clarified as confidential. In general, the result shows that, there are for factors contributed to the issues of unclaimed properties in Malaysia; legislation, social status, behavior and the strength and weaknesses of related agency should be given consideration. This results are expected to be catalyst to further action by the government to solve the issue of unclaimed property in Malaysia and concurrently contribute to enhance the quality of property management based on highest and best use concept

The Effect of Return on Assets, and Debt to Equity Ratio on Value of Automotive Sub Sector Companies in Indonesia Stock Exchange

The purpose of this study is to find out and test the influence of Return on Assets (ROA), and Debt to Equity Ratio (DER) on the value of automotive sub-sector companies on the Indonesia Stock Exchange (IDX) as measured by the Price Book Value (PBV) during 2015-2019. The research was conducted by observing and downloading financial statements and recording summaries in IDX. The research uses verification research with explanatory survey method. Sampling in this study uses purposive sampling method with secondary data in the form of annual report and summary of company performance that has complete financial data during 2015-2019 with a total of 12 companies samples. Data analysis method using data panel regression. The result is that (1) ROA affects the value of the company with a positive coefficient, (2) DER affects the value of the company with a positive coefficient. With these results, the company must adjust the financial ratios and use of debt so that the value of the company continues to increase