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Exploring Managerial Effectiveness in the Public Sector: A Qualitative Approach

Abdullah Rashid Mohammed Al-Maawalia, aAl Zahra College for Women, Muscat Oman, Email: adr.abdullah.almaawali@gmail.com

Efficiency and effectiveness are the two primary themes of the management domain. Every organisation strives to attain greater efficiency in their business process, and the educational sector exemplifies this. Every educational institute’s primary goal is to deliver the right knowledge sets in an efficient manner. The government of Oman has recently prioritised a greater emphasis on the development of its educational sector. In this regard, managing an educational institution is a major concern. In fact, there is a great lacuna in this domain. Currently, no scientific research is available regarding Omani’s educational sector. Hence, the primary aim of this study is to understand the factors affecting the effectiveness of management in public educational institutions. An extensive literature review was conducted to explore and identify the factors in question.  A semi-structured interview was conducted with two different groups of employees in a public educational institution in Oman, namely managers and other staff. Based on the interviews, there are identical behavioural differences between lower level employees and managers towards their managerial effectiveness in their organisations. Four factors had been identified affecting the managerial effectiveness in the public educational institution in Oman. This study provides several important recommendations in order to improve the situation. This study, indeed, is one of the very few that investigate these issues, especially in the Omanis context. Pages 1 to 19

 

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 Structures of Representational Metafunctions of the “Cheng Beng” Ceremony in Pematangsiantar: A Multimodal Analysis

Hermana*, Sri Minda Murnib, Berlin Sibaranic, Amrin Saragihd, a,b,c,dEnglish Applied Linguistics Program, Postgraduate School, State University of Medan, Indonesia, Email: a*fukadaherman@gmail.com/herman@uhn.ac.id

This research discusses structures of representational metafunctions in the Chinese cultural ceremony known as Cheng Beng. The visual multimodal components were the primary focus since the culture of the Cheng Beng ceremony was dominated by visual aspects showing the process of conducting the ceremony.  The methodology used in this research was the descriptive qualitative approach. The visual data sources were obtained from four phases in conducting Cheng Beng, with twenty-five pictures for every metafunction of visual communication. After applying the analysis to the data, the researcher found that structures of representational multimodal metafunctions used in the Cheng Beng ceremony in Pematangsiantar applied: the actional process (actor and goal) and reactional process (reactor and phenomenon) with the circumstances (locative and means). Pages 34 to 46

 

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Exploring Antecedents to Customer Citizenship Behaviour: A Proposed Model

Halim Dwi Putraa, aEnglish Department Politeknik Negeri Bengkalis Jl. Bathin Alam, Sungai Alam Bengkalis Riau – 28711- Indonesia, Email: ahalim@polbeng.ac.id

The primary goal of this article is to present a conceptual model that explains antecedents to customer citizenship behaviour. Brand experience, brand love, brand trust and brand commitment are antecedents that affect consumer citizenship behaviour when using mobile wallets in Indonesia. This research is part of the author’s dissertation for doctoral studies at Brawijaya University. It is planned to study as many as 450 people throughout Indonesia using the Machin formula because the diversity of respondents is not yet understood with any certainty. Pages 47 to 61

 

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Innovation as a Mediator of Knowledge Combination Capability and Firm Performance

Kherayani Nur,a Indrianawati Usman,b Sri Hartini,c,a Doctoral Program at the Faculty of Economics and Business, Airlangga University, Surabaya Indonesia,b,c Faculty of Economics and Business Lecturer, Airlangga University, Surabaya, Email: akherayani.weny@gmail.com,  bindrianawati-u@feb.unair.ac.id,c hartini_unair@yahoo.com

Innovation is inseparable from growth and survival as a vital component of a firm’s strategy when it comes to building competitive advantage. There are several reasons for this, such as to implement a more productive manufacturing process, to perform better in the market, to improve customer perceptions and to gain a sustainable competitive advantage. There are four types of innovation: product innovation, process innovation, marketing innovation and organisational innovation. The process of innovation and product innovation in this case acts as a mediator between the ability of a combination of knowledge and performance. The aim of this research was to study the potential of product and process innovation as a mediator in the knowledge combination capability on company performance. The study found that companies need to pay attention to knowledge combination capability, which can contribute to overcoming the lack of resources in MSMEs. The intended knowledge is related to employee knowledge, ideas and information about customer behaviour and organisational needs. This means that the combination of knowledge has a positive effect on process and product innovation. Pages 62 to 72

 

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The Role of Work-Life Balance, Organizational Pride, and Job Satisfaction on Organizational Citizenship Behaviour: Case Study on Hospitality Employees in Indonesia

Nilawati Fiernaningsiha, Umar Nimranb, Kusdi Raharjoc*, Zainul Arifind, aDepartment of Business Administration, State Polytechnic of Malang, Department of Business Administration, Faculty of Administrative Science, b,c,dBrawijaya University, Malang, Indonesia, Email: c*kusdi@ub.ac.id

The aim of this research was to examine the effect of work-life balance on organisational pride, the effect of work-life balance on job satisfaction, the effect of work-life balance on organisation citizenship behaviour, the effect of organisational pride on job satisfaction, the effect of organisational pride on organizational citizenship behaviour, and the effect of job satisfaction on organisational citizenship behaviour. Data were collected from 209 employees of five-star and four-star hotels in the City of Malang, East Java, Indonesia, by administering questionnaires. The data were analysed using GeSCA. The findings show that work-life balance had a significant effect on organisational pride, work-life balance had a significant effect on job satisfaction, work-life balance had a significant effect on organisational citizenship behaviour, organisational pride had a significant effect on job satisfaction, organisational pride had a significant effect on organisational citizenship behaviour, and job satisfaction had a significant effect on organisational citizenship behaviour. The findings provide managers an insight that employees’ life balance in the environment is important to the development of employees’ voluntary behaviours that support the company’s activities. Managers develop programmes for the purpose of promoting balance between employees’ personal interests and work, causing employees to have a sense of pride in the company the belong, take satisfaction from their work, and finally, create positive behaviours supporting the company in attaining its goals. This study investigated the direct and indirect effects of work-life balance on organisational citizenship behaviour through organisational pride and job satisfaction. Studies on the effect of work-life balance on organisational citizenship behaviour and the effect of organisational pride on organisational citizenship behaviour in the hospitality industry are limited. Thus, this research was conducted to demonstrate the importance of work-life balance, organisational pride, and organisational citizenship behaviour. Pages 73 to 94

 

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Impact of Work–Life Balance and Organisational Citizenship Behaviour on Intention to Leave

Kusdi Raharjoa, Nilawati Fiernaningsihb*, Umar Nimranc, Zainul Arifind, a,c,dDepartment of Business Administration, Faculty of Administrative Science, Brawijaya University, Malang, Indonesia, bDepartment of Business Administration, State Polytechnic of Malang, E-mail: b*nilafh@polinema.ac.id

This research aims to examine the effect of work–life balance on organisational citizenship behaviour, the effect of work–life balance on intention to leave and the effect of organisational citizenship behaviour on intention to leave. The data were collected using questionnaires from 209 employees of four and five-star hotels in the city of Malang, East Java, Indonesia. The data were then analysed using GeSCA. The findings indicate that work–life balance has a significant effect on organisational citizenship behaviour, but no significant effect on intention to leave; however, organisational citizenship behaviour has a significant effect on intention to leave. The findings provide insights to managers that employees’ work–life balance in an environment is the key to creating a comfortable environment for employees so that they remain loyal to the company. A manager develops programs aimed at improving balance between employees’ personal interests and their work. This study investigates the direct and indirect effects of work–life balance on intention to leave through organisational citizenship behaviour so the important role of organisational citizenship behaviour is highlighted. Pages 95 to 113

 

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Micro, Small and Medium Enterprises (MSME) and Creative Industry Development: Case Study of Ternate City, Indonesia

Abdul Hadi Sirat Marwana*, Anis Salehb, Said Assagafc, Bayu Taufiq Possumahd*, aFaculty Economics and Business, Universitas Khairun (Unhair) Ternate, Indonesia, bFakultas Teknik Industri, Universitas Muslim Indonesia, Makassar, cPascasarjana, Universitas Khairun (Unhair) Ternate, Indonesia, dFakulti Perniagaan, Ekonomi dan Pembangunan Sosial Universiti Malaysia Terengganu, Email: a*abdul_hadisirat@yahoo.com, d*bayu@umt.edu.my

This study had three objectives: mapping micro, small and medium enterprises (MSME) in the area of Ternate according to the potential and characteristics of the community; identifying strategies to improve business competitiveness; and providing recommendations to relevant stakeholders. By using a qualitative method through structured interviews and focus group discussions involving representatives from the MSME community, this study found that MSME has the potential to be professionally developed, not only as a small-scale home industry activity but also as a leading sector in Ternate. This can be seen from the spread of creative industries in various districts, each of which has distinctive features of superior products in the MSME sector. These peculiarities have the potential to be arranged in the form of creative industry clusters by creating certain product areas in several districts that have the same characteristics. However, there has not been any intensive coaching from the local authority, including the absence of Corporate Social Responsibility (CSR) from large companies as a form of social responsibility to develop MSME activities. Pages 114 to 127

 

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Developing a Scale for Teachers to Identify Gifted Students with Learning Disabilities in the Primary Stage in the Eastern Province of Saudi Arabia

Mishaail Mulayh Alshammaria, Ahmad Abdallah Rababahb*, aMaster in Learning Disabilities, bAssistant Professor of Special Education - College Education Imam Abdulrahman Bin Faisal University AL-Dammam, Kingdom of Saudi Arabia, Email: b*aarababah@iau.edu.sa

This research aimed to develop a scale of validity and reliability to identify gifted students with learning disabilities among primary school students in the Eastern Province of Saudi Arabia using a sample of 311 students. The study sample was divided into three categories (gifted students, students with LD, ordinary students). The descriptive analytical research methodology was used to achieve the research goal. The researchers prepared a list of characteristics and indicators for the gifted class with learning disabilities, which was divided into five dimensions. The validity and reliability of the scale were confirmed in appropriate ways by the researchers. The final form of the scale consisted of three sub-dimensions, which determined the characteristics of the gifted category with learning disabilities: the first dimension (cognitive characteristics), the second dimension (emotional characteristics) and the third dimension (the self-concept, or concept). One important recommendation is that this scale is suitable for identifying gifted students with learning disabilities (GLD) among primary students. The researcher suggests using the G/LD scale for the purposes of study in the Saudi environment because of its high validity and reliability. Pages 128 to 154

 

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 Innovative Ways to Tackle Cyber Terrorism and the Role of Public and Private Law in Attaining it: A Focus on Causes and Solutions

Ali Jabbar Saliha, Farouq Ahmad Faleh Alazzamb, Khaled Khalaf Abed Rabbo Aldrouc, aDean of the Faculty of Law at Jadara University – Jordan, b,cFaculty of Law – Jadara University. Jordan, Email: adr_alijabbar@yahoo.combfarouq.azzam@hotmail.com, cAldrou1970@yahoo.com

This research aims at studying and defining the actual concept of cyber terrorism with explaining its reasons, objectives and the expected scenarios to design suitable means of prevention and to confront them, especially in light of the weakness of the criminal, constitutional, commercial, civil and other relevant laws and legislations. This is due to the rigidity of laws and the lack of keeping pace with developments on the international and domestic scene. This legal vacuum has led to the spread of a serious and contagious pandemic around the world which does not stop, and no single country has been able to stop and control its effects as it has no principle and does not distinguish between young, elderly, race, religion or gender. Cyber Terrorism knows no borders, destroys, kills and exploits anyone who is on its way to attain his ambitions and advantages. Cyber-terrorism is closely linked to the use of the Internet as a high-tech medium and is the direct cause of the increase in cybercrime as it assists it to spread criminal acts, including terrorist attacks against computers, networks, and information stored electronically for revenge, destruction, murder and blackmail to achieve their interests and the terrorist organizations which are spread around the world. And whether their interest is political, economic, religious or social. Cyber Terrorism depends on two major elements: terrorism and cyberspace, which has a great role in increasing this type of crimes making it a real threat to the stability of societies, states and individuals. This research also aims to clarify the reality and the adequacy of laws and legislations in combating cyber terrorism from criminal, civil, commercial and constitutional aspects and stating ways of developing them with reference to the Jordanian situation in this field. Pages 155 to 176

 

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Health Behaviour and its Relationship with the Physical Fitness Level of the Students of Ajloun College at Balqa Applied University

Ayat Mustafh Al-Sharaa, aDepartment of Self-Development, Deanship of Preparatory Year, Imam Abdulrahman Bin Faisal University, Dammam, Saudi Arabia, Email: aaaalsharoa@iau.edu.sa

This study aims to identify health behaviour and its relation to the level of physical fitness among the students of Ajloun College at Balqa Applied University The study sample, which was selected randomly, comprised 250 male and female students from Ajloun College at Balqa Applied University. The researcher used the descriptive approach, and a questionnaire was used as the main data-collection tool. The results also indicated that the level of health behaviour among Ajloun College students was ‘moderate’ and there are statistically significant differences in health behaviour levels among Ajloun College students according to gender variable. The differences were in favour of females in both personal health and body shape dimensions, and in favour of males after exercise. There were no differences regarding nutrition and the level of health behaviour as a whole. The results showed a positive correlation between healthy behaviour and fitness level. In the light of the results of the study, the researcher recommended increasing the number of courses dealing with health and health behaviour, and to increase the attention given to health awareness and behaviour through various forms of media. Pages 177 to 198

 

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 Shopping in Malaysia: A Study of International Tourists’ Experience and Expectation

Azila Azmia, Mohammad Amin Ahmadb, Azrul Abdullahc, Gareth Shawd, aAssociate Professor, Faculty of Hotel and Tourism Management Universiti Teknologi MARA, bTourism Representative LiLi Centre, Luzern, Switzerland, cSenior Lecturer, Faculty of Accountancy Universiti Teknologi MARA, dProfessor, Business School university of Exeter, Email: aazila.azmi@uitm.edu.my, bnaima2003@live.com, cazrul229@uitm.edu.my, dG.Shaw@exeter.ac.uk

The globalisation of tourism as a major activity has produced increasing demands for new tourist experiences, including the growing importance of shopping. As part of this trend, tourists have a strong interest in enjoying shopping, particularly for luxury items in major retail complexes or purpose-built shopping malls. Increasingly, this link between tourism and retailing is becoming important as a competitive advantage in the international competition of different global tourism destinations. However, few detailed studies have been directed at such experiences as part of the global tourism experience. This qualitative study sought to explore shopping experiences among international tourists in Malaysian shopping malls. In-depth semi-structured interviews were conducted with international tourists visiting several states in Malaysia. The international tourists were interviewed using a mall intercept survey in major shopping complexes in around Malaysia. They were asked to describe their shopping experiences as well as their expectations of visiting the mall. Their experiences and expectations provide a perspective on how international tourists perceive the nature of such shopping experiences. The data were analysed using content analysis. The findings disclose the item suggested for quantitative analysis relating to the shopping experiences of international tourists. This study can be beneficial for mall retailers wishing to capitalize on the international tourist market. Pages 199 to 212

 

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State Responsibility for Regulation to Enhance Small Business Development

Djumadia*, Abdul Halim Barkatullahb, a,bFaculty of Law, Universitas Lambung Mangkurat, Jl. H. Hasan Basry, Banjarmasin 70124 South Kalimantan, Indonesia, Email: a*dr.djumadi.sh@gmail.com

Micro, small, and medium enterprises (MSMEs) play a significant role in economic growth and development in Indonesia as well as in other countries globally. Indonesia strives to be a welfare state that promotes public–private partnership and efficacy of MSMEs. A country implementing a welfare state system must implement policies oriented towards service, charity, protection and prevention. The objective of this study is to determine the role of the state in implementing regulation that enhances MSME welfare and to analyse the implementation of economic democracy using partnership patterns. The researcher conducted an analysis of the secondary literature and a library search focusing on open sources such as books, peer-reviewed journal articles and newspaper articles. The state usually plays a critical role in welfare achievement by enacting laws that create an operating environment and legal framework conducive to MSMEs, thus leading to the creation of a thriving economy. The proposed Partnership Pattern Program would foster partnerships between MSMEs and large multinational corporations (MNCs). It is also a middle-ground solution between the state’s obligations to provide welfare to the general public, the MSME sector and economic/trade liberalisation from the global market. Pages 213 to 230

 

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Investigating Knowledge Management and Business Intelligence Integration within Omani Organisations

Muhammad Saqiba, Robin Zarineb, a,bSenior Lecturer, Computing Department, Middle East College, 124 Al Rusayl – Sultanate of Oman, Email: arobin@mec.edu.ombmsaqib@mec.edu.om

With the growing changes in the global economy, sustaining competitive advantage is becoming increasingly challenging, so organisations need to be able to effectively and efficiently respond to market and customer changes. Knowledge management and business intelligence are worthy responding mechanisms as they are recognised as key drivers for organisational competitiveness. They provide intelligent tools that support beneficial management approaches and awareness, allowing organisations to quickly respond to market changes. Quantitative empirical approach is used with Microsoft Excel data analysis tool pack as the investigative tool to develop regression models for predicting performance ratings using knowledge management and business intelligence. The findings showed that stronger correlation with performance is achievable when knowledge management and business intelligence are used together, and such combination provides better explanations of the variation in performance. The findings additionally showed that knowledge management is perceived to be more impactful on performance than business intelligence. Pages 231 to 247

 

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Strategy of Cirebon City to Prevent Radicalism: An Ethnographic Study of the Non-formal Education System

Muradia, Idil Akbarb, a,bPadjadjaran University, Indonesia, Email: a,bmuradi@unpad.ac.id

This article aimed to explore the strategy of Cirebon City government in preventing radicalisation. Radicalisation is a particular threat among the younger generation, so action is needed to protect these young people. There are still some suspected perpetrators from West Java according to National Agency on Combating Terrorism (BNPT). This article explains factors that cause radicalisation in the young people of Cirebon City, as well as examining the government’s strategy in preventing radicalisation, including a religious activity program in the form of non-formal education using qualitative ethnographic approaches. The article concludes that the factors causing radicalisation in Cirebon include identity problems, poor character, poor attention of parents and family, globalisation, poor knowledge and a social gap. The government’s strategy is to use a counter-radicalisation program through a classic and systematic perspective. The effort of non-formal education programs in preventing radicalisation is through the development of students’ characters as well as preparing materials and involving the community to oversee the program. Pages 248 to 260

 

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The Interactive Relationship between Paternalistic Leadership Strategies and Organisational Innovation for Addressing Organisational Slack: an Analytical Study of a Sample from Faculties at Dhi-Qar University

fadhil Rdahi Ghabasha, Iftekhar jabbar abedb, Ali Isam AlSoltanec, aDepartment of Business Administration- Faculty of Administration and Economics-Al-Kufa University-Iraq, bDepartment of Business Administration- Faculty of Administration and Economics-Al Qadisiya University-Iraq, cDepartment of Business Administration- Faculty of Administration and Economics-Al-Muthanna University-Iraq, Email: aFadelr.algazilai@uokufa.edu.iq, cteme-2009@mu.edu.iq

The purpose of the current research is to understand the role of paternalistic leadership strategies (i.e., authoritarian leadership, good leadership and ethical leadership) of a surveyed sample. The research considers the interactive role of organisational innovation in business practice, workplace organisation and external relations to manage organisational slack (financial, creative, human and business-based slack). The present research has utilized the questionnaire as a key instrument for gathering the necessary data required to achieve the research objective. A total of 320 questionnaires were distributed to determine the level of paternalistic leadership, organisational innovation and organisational slack. 305 questionnaires were retrieved. Additionally, a specific statistical methods were used: arithmetic mean, standard deviation, spearman correlation coefficient and simple and multiple slack coefficients. The results of the study demonstrated a statistically significant correlation between paternalistic leadership, organisational innovation and organisational slack of the sample. Also demonstrated was a direct relationship between paternalistic influences on organisational innovation to address organisational slack. Pages 261 to 291

 

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Personality and Motivation to Live Healthily in Relation to Understandings of Reproductive Health

Yufiartia, Nadirohb, Rasmintoc, a,b,cUniversitas Negeri Jakarta, Email: arasminto45@unismabekasi.ac.id, bnadiroh@unj.ac.id, cyufiarti@unj.ac.id

The objective of this research is to identify and examine the effects of Personality (P) and Motivation to Live Healthily (MLH) in relation to an Understandings of Reproductive Health (URH). An expost facto method has been used by selecting twenty-three samples for each cell. The reliability of P was 0.929, of MLH .879 and URH.89. Data was analysed by two-way ANOVA. Research results revealed that there was understanding of reproductive health significant difference between those students who have most motivation to live healthy lives compared a motivation to live a low healthy life. Moreover, there was a significant interaction effect between personality and motivation to live healthily given an understanding of reproductive health. Pages 292 to 309

 

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The Spillover Effects of University to Business Growth: Evidence from Malaysia

Suriyani Muhamada*, Suhal Kusairib, Siti Khatijah Ab Manahc, a,b,cFaculty of Business, Economics and Social Development, Universiti Malaysia Terengganu, 21030 Kuala Nerus, Terengganu, Malaysia, Email: a*suriyani_md@umt.edu.my

Higher education institutions (HEI) or universities are known as knowledge and learning centres that produce skilled human capital, educate productive workers and entrepreneurs.  Their functions have changed with current demands of society, making significant their role in stimulating and sustaining economic growth. However, there are few studies that investigate the effects of the establishment of universities to cater for and address local economic development. This study aims to examine the spill over effects of universities in nurturing local business activities. With regards to universities, the study explores the (i) stakeholders’ spending impact; faculty, staff, student and visitors; (ii) human capital impact and; (iii) knowledge and exploration impact of business growth. Using a Structural Equation Model (SEM), the research applies multistage sampling to survey 445 university stakeholders involving alumni, community and industry from three universities; (i) University of Technology Malaysia (UTM); (ii) Universiti Utara Malaysia (UUM) and; (iii) Universiti Malaysia Terengganu (UMT). The findings show that university expenditure, human capital and knowledge exploration positively influence local business growth. This affirms a positive spill-over effects of universities to regional business growth. Hence, the findings of the research suggest that the positive roles of universities to the local economic development need to be given a priority by related stakeholders. Pages 310 to 327

 

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The Effects of Virtual Text and Graphic Integration Based on Interactive Multimedia Towards Students’ Achievement in Summary Writing

Adenan Ayoba, Noor Syafira Adnanb, a,bSultan Idris Education University, 35900 Tanjung Malim, Perak,

This study was conducted to examine the effect of virtual text and graphic integration based on interactive multimedia in students’ achievements in Malay Language summary writing. This study considers students’ achievements prior to and following exposure to the virtual integration of text and graphics. This study also identifies significant differences between pre and post- test scores in summary writing. A quasi experimental method was used to measure descriptive and inferential data. A total of 30 form four students were involved as a sample. The results showed a significant difference in mean; that is, F = 11.2, significant level < 0.05. The conclusions from the study show that a virtual text and graphic integration, based on interactive multimedia, improves achievement scores in summary writing. The implication of the study shows that using this virtual integration as a teaching approach can improve Malay students’ Language summary writing. Pages 328 to 338

 

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 The Determinants of Total Factor Productivity Across MENA Region

Nayef Al-Shammaria, Monira Al Rakhisb, a,bEconomics Department, College of Business Administration, Kuwait University, Email: aalshammari@cba.edu.kw, bmonira.alrakhis@gmail.com

This research aims to analyse the main determinants of total factor productivity of selected developing countries in the MENA region, with a focus on human capital as the main source of endogenous growth in these economies. The study employs macroeconomic factors to study the effect of human capital on productivity in a regional panel approach using a two-stage Fixed Effects regression. In a parallel model, Stochastic Frontier Analysis is used to determine the technical efficiency of factors of production in order to confirm the role of human capital in the performance of the selected countries. Microeconomic factors are then used using cross-sectional data to determine the role of education on firms’ performances. The study provides positive and significant results for the effect of human capital and education on productivity, suggesting several policies towards the sustainable growth of these economies. Pages 339 to 354

 

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Business Zakat Conditions and Their Relationships with Accounting Principles: An Exploratory Study

Mohd Rizuan Abdul Kadira, Mahlindayu Binti Tarmidi @ Tokhidb, Abdul Aziz Abdullahc, aCollage of Graduate Studies, Universiti Tenaga Nasional, Malaysia, bCollege of Business Management & Accounting, Universiti Tenaga Nasional, Malaysia, cFaculty of Economics & Management Science, Universiti Sultan Zainal Abidin, Malaysia, Email: aMrizuan@uniten.edu.mybMahlindayu@uniten.edu.mycabdulazizum@gmail.com

In current practices of business zakat computation, information from financial reporting disclosure is prepared based on accounting principles.  However, there are problems as the business zakat conditions require different information from what is being disclosed in financial reporting.  This creates difficulties as the current accounting practices cannot fully meet the demand of information required for business zakat computation.  As the need of zakat accounting is undeniable, this study goes beyond the normal study by concentrating on each condition of business zakat and how it relates with current accounting practices.  It is an exploratory study designed to discuss the current gap between zakat conditions and accounting principles. This study has revealed the gap occurring between the practices are due to two reasons, (i) the different in definition used by the practices and (ii) shariah requirement that is not within the scope of accounting. Pages 355 to 366

 

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E-Commerce Internet Security among Women Entrepreneurs in East-Coast Malaysia.

Muhamad Saufi Che Rusulia, Maslaini Mohamad Saprib, Noraani Mustaphac, Suhaila Abdul Kadird, Anis Amira Ab Rahmane, Josu Takalaf, a,b,c,dMalaysian Graduate School of Entrepreneurship and Business, Universiti Malaysia Kelantan Kampus kota, 16100 Pengkalan Chepa Kelantan, eFaculty of Entrepreneurship & Business Universiti Malaysia Kelantan Kampus kota, 16100 Pengkalan Chepa Kelantan, fFaculty of Technology, University of Vaasa, Finland, Email: a*msaufi@umk.edu.my

This study aims to seek awareness of internet security especially among female entrepreneurs involved in e-commerce activities. Internet Security has its own significance in every aspect of the industry. With the advance of internet technology (IT) and the ongoing modernization of electronic data networks, there has been a multi-dimension of doing business in Malaysia. This study was conducted using the qualitative approach and involved six respondents at every level of age from 25-30 years old, 31-35 years old and 36-40 years old. Thus, this study hopes to shed light on the current awareness of Internet security among women entrepreneurs especially in the East Coast region in Malaysia. Hence, the result from the study indicates that having the knowledge, understanding and experiences of e-commerce internet security is very crucial for every entrepreneur who was involved in online businesses. Pages 367 to 377