Table of Contents Foreword by Vice Chancellor i Foreword by the Dean, Faculty of Management and Muamalah ii Foreword by the Director of the 10th ICoMM 2023 iii Program Schedule 1 Presentation Schedule 2 Abstracts 26 Organising Committee 133 Sponsors 134
i Foreword by Vice Chancellor Assalamualaikum warahmatullahi wabarakaatuh Alhamdulillah, all praise belongs to Allah, the Creator and Lord of the Universe, for all that He has bestowed upon His creations. Peace and blessings of Allah be upon the Prophet Muhammad SAW his family and his companions. First and foremost, it is with great pleasure and enthusiasm that I extend my warmest welcome, “Selamat Datang”, and “AhlanWasahlan” to all participants, delegates and esteemed guests to the 10th International Conference on Management and Muamalah 2023 (10th ICoMM 2023). As the Vice Chancellor of UIS, I am honoured to address you all on this momentous occasion and share with you the significance of this conference. ICoMM is an international conference organized by Faculty of Management and Muamalah (FPM), UIS. This conference aims to provide a vibrant platform for academics, educators, researchers, scholars, industry professionals, as well as students to share and exchange ideas, research and advances in various disciplines in Management and Muamalah. Muamalah is important in sustainable development through the values it offers and through its capacity to enable self-development, as well as increasing economic growth and environment and economic sustainability. The recent pandemic COVID-19 has taught us a lot about sustainability and mutual prosperity, and that we are all interdependent. Thus, becoming resilient, particularly in environmental, social, and economic aspects, is very important to face unexpected circumstances. We believe that any organization or institution that is committed to sustainability and social responsibility is more likely to create a positive impact on society, which can lead to mutual prosperity. Together, we need to find ways to address current needs without compromising the ability of future generations to meet their own. We also need to build an equitable and just society in which everyone has the opportunity to prosper. This year marks the 10th year of ICoMM being organized and with the main theme “Internalising Sustainability and Mutual Prosperity through Research and Knowledge Sharing”, it is hoped that 10th ICoMM 2023 will provide a venue to share the latest issues and problems in muamalah, thus proposing solutions to restore and re-establish it towards encouraging sustainable development. Finally, I wish to congratulate FPM for their relentless efforts in organizing this conference. I would also like to express my deepest appreciation to the Director of 10th ICoMM 2023 and all the committee members for all their contributions in making today’s event a success. May Allah reward your great efforts with His blessings and an abundance of rizq. All the best to the presenters and participants of 10th ICoMM 2023. We hope that you will enjoy the conference. Wabillahittaufik wal-hidayah, wassalamu’alaikum wrt. wbt. Dato’ Assoc. Prof. Dr. Mohd Farid Ravi bin Abdullah Vice Chancellor Selangor Islamic University
ii Foreword by the Dean, Faculty of Management and Muamalah Assalamualaikum Warahmatullahi Wabarakatuh and Salam Sejahtera Alhamdulillah, Thank you to Allah S.W.T for His blessings and guidance, the 10th International Conference on Management and Muamalah (10th ICoMM) 2023 commences today. I am delighted and honored to welcome all of you to this conference. To the (10th ICoMM) 2023 organizing committee, I would like to extend my sincere appreciation for your continuous support and effort in making this conference a successful one. This year, the faculty will host the 10th International Conference on Management and Muamalah 2023 (10th ICoMM 2023) by having Sekolah Tinggi Ilmu Ekonomi Sutaatmadja (STIESA), Subang, University of Darussalam Gontor, Indonesia and Selangor Halal Advisory & Research Institute (HARIS) as a new collaborator. The main aim of this conference is not only to present research. What I believe to be more essential is the gathering of great minds, field experts, scholars, educators, and individuals who play crucial roles in the areas of management, economics, banking and language. This conference is yet another opportunity for us to come together and discover from each other how to better serve our community, society, and nation in these areas. 10th ICoMM is established with the purpose in mind. It is hoped that all that we learn and experience from this conference helps to enrich routine and fossilize practices. In line with the theme,” Internalising Sustainability and Mutual Prosperity through Research and Knowledge Sharing”, I believe this conference is the right platform for academicians, scholars and researchers to discuss, explore and share their invaluable knowledge in the field of Management and Muamalah. It is my hope that all the findings and conclusions from this conference will generate new ideas and be able to attract new interest in the field, ultimately forging new philosophies and notions that are beneficial for our future. To the members of the faculty, I would like to thank you for your ardent desire and continuous support for this conference to be a success. To the collaborators, I do hope that the professional networking may benefit our institutions. To the presenters and participants, I do hope that you are able to share and benefit from this conference. I wish you all the best and hope you will enjoy your time throughout the conference. May this effort be accepted by Allah S.W.T and as our contribution to the community. Thank you. Dr. Norfaizah binti Othman Dean, Faculty of Management and Muamalah, Selangor Islamic University
iii Foreword by the Director of the 10th ICoMM 2023 Assalamualaikum Warahmatullahi Wabarakatuh and Salam Sejahtera Alhamdulillah, all praise belongs to Allah, the Creator and the Lord of the Universe, for all that He has bestowed upon His creations. With His blessings and guidance, the 10th International Conference on Management and Muamalah 2023 (10th ICoMM 2023) will continue to be held this year. This hybrid conference is organized by the Faculty of Management and Muamalah, UIS in collaboration with Selangor Halal Advisory & Research Institute (HARIS), Sekolah Tinggi Ilmu Ekonomi Sutaatmadja (STIESA), Subang, and University of Darussalam Gontor (UNIDA), Indonesia. The idea of balancing environmental stewardship and human progress while making sure that the rewards are fairly shared across communities is embodied in internalizing sustainability and mutual prosperity. These values are similar to the Islamic concept of "muamalah," which deals with day-to-day dealings and relationships that are founded on justice, fairness, and moral ideals. Sharing knowledge and doing research are crucial in this sense because they offer the instruments and perspectives required to make these goals a reality in practical situations. With the help of research, we may develop long-lasting techniques that are based on the knowledge of muamalah and consider both immediate requirements and long-term preservation. Through disseminating this information, we promote a worldwide conversation enhanced by the moral and ethical principles of muamalah, so cultivating a world in which sustainability and mutual prosperity are not merely idealistic concepts but actualized realities. Thus, with the theme “Internalising Sustainability and Mutual Prosperity through Research and Knowledge Sharing”, it is hoped that the 10th ICoMM 2023 will present the latest findings on issues and challenges in muamalah-related field, thus proposing solutions to restore and reestablish it towards encouraging sustainable development. I would like to take this opportunity to praise the conference committee for their consistent support and hard work in making this conference a success. To our esteemed collaborators, it is my sincere expectation that the existing synergy will persist and thrive during our forthcoming conference. Finally, I hope all presenters and participants enjoy immersing themselves in the gained insights, and that this experience fosters fruitful sharing and mutual understanding. On behalf of the organizing committee, we are delighted to welcome everyone to the 10th International Conference on Management and Muamalah 2023. May Allah bless everyone's endeavors to make this conference a success. Thank you. Dr. Nazifah binti Mustaffha Director, 10th ICoMM 2023
1 Program Schedule Wednesday | 6 SEPTEMBER 2023 Time Activity 7.00 am – 8.00 am Registration 8.00 am – 10.00 am Parallel Session 1 F2F (Mawar 2 Seroja 2 Seroja 3) Parallel Session 2 Online (Melur – BU 1, 2, 3, 4) 9.30 am – 10.00 am Break and Refreshment 10.00 am – 10.40 am ● Keynote Speech 1 Dr. Md Rozalafri Johori Lecturer Faculty of Management and Muamalah Selangor Islamic University Title: Social Media Perspectives: Internalizing Sustainability and Mutual Prosperity through Research and Knowledge Sharing 10.40 am – 11.20 am ● Keynote Speech 2 Assoc. Prof. Dr. Sharifah Norzehan Syed Yusuf Deputy Director (Research and Innovation), Accounting Research Institute/ Faculty of Accounting, Universiti Teknologi MARA (UiTM) Title: Academic Excellence through Research and Innovation 11.20 am – 12.00 pm ● Keynote Speech 3 Prof. Dr. Baharom Abdul Hamid Lead Researcher, Center of Excellence in Islamic Social Finance, INCEIF University Title: Entering Society 5.0: Applying Mathematical Sciences to Achieve Maqasid Shariah OPENING CEREMONY 12.00 pm – 1.00 pm ● Opening Speech Dr. Nazifah binti Mustaffha Director, 10th ICoMM 2023 ● Welcoming Speech & Officiating of the 10th ICoMM 2023 Dato’ Assoc. Prof. Dr. Mohd Farid Ravi bin Abdullah Vice Chancellor, Selangor Islamic University ● Montage Presentation ● Best Paper Award Presentation ● Lucky Draw ● Photography Session 1.00 pm – 2.00 pm Break for Zuhr Prayer and Lunch 2.00 pm – 3.00 pm Parallel Session 2 – F2F (Mawar 1, Mawar 2, Seroja 2, Seroja 3) Parallel Session 2 – Online 3.00 pm – 4.00 pm Parallel Session 3 F2F (Melur – BU1, BU2, BU3) (Mawar 1, Mawar 2, Seroja 2, Seroja 3) 4.00 pm – 4.30 pm Tea Break 4.30 pm – 6.00 pm Parallel Session 4 – F2F (Mawar 1, Mawar 2, Seroja 2, Seroja 3) 6.00 pm Program Ends
2 Presentation Schedule (Face-to-Face)
3 PARALLEL SESSION 1 SUSTAINABILITY & OTHERS ROOM : MAWAR 2 TIME : 8.00AM – 10.00AM MODERATOR : ASSOC. PROF. DR. FARADILLAH IQMAR OMAR PIC : SAFURA AHMAD SABRI NO. PRESENTER TITLE OF PRESENTATION 1 AHMAD YANI ISMAIL (UIS) ONTOLOGICAL PERSPECTIVE ON SUSTAINABLE DEVELOPMENT FROM ISLAMIC WORLDVIEW 2 DR. MAWAR MURNI YUNUS (UIS) PERUBAHAN IKLIM DAN KESANNYA TERHADAP KESIHATAN MANUSIA 3 NUR FIKHRIAH TAKRIL (UIS) ASSESSING THE IMPACT OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) FACTORS ON CORPORATE PERFORMANCE: A LITERATURE REVIEW 4 DR. NORZIAH BINTI OTHMAN (UIS) MODEL KEHIDUPAN NORMA BAHARU PASCA PANDEMIK COVID-19 BERASASKAN ‘MALAYSIAN WELL-BEING INDEX’: ANALISIS DAPATAN AWAL 5 DR. NORZIAH BINTI OTHMAN (UIS) KEBOLEHPASARAN GRADUAN: TINJAUAN KAJI SELIDIK TERHADAP ALUMNI IJAZAH SARJANA MUDA PENTADBIRAN PERNIAGAAN DENGAN E-DAGANG
4 PARALLEL SESSION 1 FINANCE / ISLAMIC FINANCE ROOM: SEROJA 2 TIME : 8.00AM – 10.00AM MODERATOR : DR. NOOR RAUDHIAH ABU BAKAR PIC : JUNAINAH IDRIS NO. PRESENTER TITLE OF PRESENTATIONS 1 DR. WAN SHAHDILA SHAH BINTI SHAHAR (UIS) DOES INDEPENDENT DIRECTOR MODERATES THE RELATIONSHIP BETWEEN CEO OVERCONFIDENCE AND CAPITAL STRUCTURE? 2 ANIS NADHIRAH BINTI NOR MUKSHAR (UIS) CIRI-CIRI SKIM TAKAFUL MIKRO: KAJIAN TERHADAP PERSEPSI B40 3 SHARIFAH NAZURA BT SYED NOH (USIM & UiTM) TRENDS AND PATTERNS IN ISLAMIC HOME FINANCING RESEARCH: A BIBLIOMETRIC ASSESSMENT 4 NURAULIANI JAMLUS RAFDI (UIS) TAHAP AMALAN PENGURUSAN KEWANGAN DALAM KALANGAN MAHASISWA 5 NOR FADILAH BT BAHARI (UIS) CABARAN PERNIAGAAN AR-RAHNU OLEH SEKTOR KOPERASI MENURUT PERSPEKTIF INDUSTRI
5 PARALLEL SESSION 1 MARKETING/ISLAMIC MARKETING & OTHERS ROOM : SEROJA 3 TIME : 8.00AM – 10.00AM MODERATOR : DR. NORHANIZAH JOHARI PIC : NOR ROSMAWATI ABDUL KARIM NO. PRESENTER TITLE OF PRESENTATIONS 1 SITI SYUHADA ABD RAHMAN (UIS) KEBOLEHPASARAN GRADUAN: TINJAUAN KAJI SELIDIK TERHADAP ALUMNI DIPLOMA PENGURUSAN PERNIAGAAN 2 NADWATUL HUSNA MUSTAPHA (UIS) KEBOLEHPASARAN GRADUAN: TINJAUAN DARIPADA PERSPEKTIF ALUMNI DIPLOMA PENGURUSAN SUMBER MANUSIA 3 MAZLINA CHE MALEK (UIS) KEBOLEHPASARAN GRADUAN: TINJAUAN TERHADAP ALUMNI IJAZAH SARJANA MUDA PENGURUSAN SUMBER INSAN 4 MAZLINA CHE MALEK (UIS) HUBUNGAN ANTARA PERSEKITARAN KERJA, KEPIMPINAN DAN MOTIVASI TERHADAP KEPUASAN KERJA DALAM KALANGAN PEKERJA INDUSTRI PERHOTELAN DI JOHOR BAHRU. 5 NOR ROSMAWATI ABDUL KARIM (UIS) THE IMPACT OF EMOTIONAL MARKETING ON HOUSEWIFE PURCHASING INTENTION
6 PARALLEL SESSION 2 FINANCE / ISLAMIC FINANCE ROOM : MAWAR 1 TIME : 2.00PM – 3.00PM MODERATOR : DR. WAN SHAHDILA SHAH SHAHAR PIC : SA’DIAH ABDUL KARIM NO. PRESENTER TITLE OF PRESENTATIONS 1 NORAZLINA BINTI RIPAIN (UIS) MOTIVATIONS OF THE TAKAFUL APPS USAGE: A LITERATURE STUDY 2 DR. NOR HAKIMAH BINTI HAJI MOHD NOR (UIS) FINANCIAL INCLUSION AND ECONOMIC GROWTH: A SURVEY OF LITERATURE 3 NURAULIANI JAMLUS RAFDI (UIS) FAKTOR YANG MEMPENGARUHI AMALAN PENGURUSAN KEWANGAN DALAM KALANGAN MAHASISWA 4 NUR SYAHEERA BT ATAN (UIS) PEMBAYARAN TANPA TUNAI: KEPERLUAN DAN CABARAN
7 PARALLEL SESSION 2 MEDIA AND COMMUNICATION / ISLAMIC MEDIA AND COMMUNICATION ROOM : MAWAR 2 TIME : 2.00PM – 3.00PM MODERATOR : DR. MUHAMMAD IKHWAN BIN AZLAN PIC : NURZA BINTI MOHAMED YUSOFF NO. PRESENTER TITLE OF PRESENTATIONS 1 DR. MD ROZALAFRI JOHORI (UIS) FALSAFAH MEDIA ISLAM: ONTOLOGI, EPISTEMOLOGI, AKSIOLOGI DALAM PARADIGMA DAN REKA BENTUK KAJIAN 2 ASOC. PROF. DR. FARADILLAH IQMAR OMAR (UIS) PENGARUH AKSES DAN KEMAHIRAN TEKNOLOGI DIGITAL TERHADAP SOSIOEKONOMI USAHAWAN B40 DI SELANGOR 3 NORAZIRAWATI AHMAD (UIS) KECEKAPAN DIGITAL DALAM KALANGAN PENGAMAL MEDIA BAHARU DI ORGANISASI MEDIA 4 NUR'AINA NABILA DUNDAI BINTI ABDULLAH (UIS) FAKTOR YANG MEMPENGARUHI TINGKAH LAKU PENCARIAN MAKLUMAT DI APLIKASI TIKTOK
8 PARALLEL SESSION 2 ACCOUNTING / ISLAMIC ACCOUNTING ROOM : SEROJA 2 TIME: 2.00PM – 3.00PM MODERATOR : DR. NORZIAH OTHMAN PIC : ZAIRIL AZMIR BIN ZAIYADI NO. PRESENTER TITLE OF PRESENTATIONS 1 DR. NORHANIZAH JOHARI (UIS) WHISTLEBLOWING PRACTICES: A CASE STUDY IN MALAYSIA 2 NOR SUHAILY BINTI BAKAR (UIS) RISK MANAGEMENT PRACTICES AND INTERNAL CONTROL AMONG COOPERATIVE SECTORS IN MALAYSIA 3 NUR SURIANA AWALUDIN (UIS) PEMBINAAN REKA BENTUK PERISIAN PERAKAUNAN DI INSTITUT TAHFIZ SWASTA (ITS) MALAYSIA 4 NORAINI BINTI SHAMSUDDIN (UIS) THE ASSOCIATION BETWEEN COORDINATION WITH OTHER LINE OF DEFENSE AND INTERNAL AUDIT QUALITY
9 PARALLEL SESSION 2 HUMAN RESOURCE MANAGEMENT ROOM : SEROJA 3 TIME : 2.00PM – 3.00PM MODERATOR : DR. MAWAR MURNI YUNUS PIC: NUZUL AKHTAR BAHARUDIN NO. PRESENTER TITLE OF PRESENTATIONS 1 SALINA BINTI MOHAMMED RASHID (UIS) ISU DAN CABARAN PELAJAR KURANG UPAYA: SATU SOROTAN KAJIAN 2 DR. SUHAILA BINTI NADZRI (UIS) CABARAN USAHAWAN KURANG UPAYA (UKU): SATU TINJAUAN LITERATUR 3 NUR HUSNA BT MOHD. HUSSAIN (UIS) ACADEMICS' PERCEPTION ON EMOTIONAL INTELLIGENCE TOWARDS TRANSFORMATIONAL LEADERSHIP STYLE IN HIGHER EDUCATION INSTITUTION 4 NUZUL AKHTAR BAHARUDIN (UIS) REWARDS AND WORK PERFORMANCE OF ACADEMIC STAFF AT A PRIVATE UNIVERSITY
10 PARALLEL SESSION 3 BUSINESS AND MANAGEMENT & ENTREPRENEURSHIP ROOM : MAWAR 1 TIME : 3.00PM – 4.00PM MODERATOR : DR. NOR HAKIMAH HAJI MOHD NOR PIC : ‘ALIYATULMUNA MOHD NOR NO. PRESENTER TITLE OF PRESENTATION 1 TUAN SITI MASTAZAMEATUN BINTI LONG TUAN KECHIK (UiTM) A SYSTEMATIC LITERATURE REVIEW ON MEDIATING ROLE OF SOCIAL MEDIA ADOPTION IN SMALL AND MEDIUM-SIZED ENTERPRISES’ (SMES) PERFORMANCE USING TECHNOLOGYORGANIZATION-ENVIRONMENT (TOE) FRAMEWORK ( 2 MARINA BINTI MUHAMMAD RAZAKI (KIAS) AMALAN INOVASI TERBUKA DALAM AKTIVITI PENGKOMERSIALAN HASIL PENYELIDIKAN DI UNIVERSITI 3 DU YIQUN (UPM) A BIBLIOMETRIC ANALYSIS OF BLOCKCHAIN TECHNOLOGY IN THE TOURISM SECTOR: USING BIBLIOMETRIC R-TOOL 4 SITI SYUHADA BINTI ABD RAHMAN (UIS) ANALYSIS OF OPPORTUNITIES AND THREATS FOR MUSLIM SMES ENTREPRENEURS: EXPLORING THE POTENTIAL AND CHALLENGES
11 PARALLEL SESSION 3 MEDIA AND COMMUNICATION / ISLAMIC MEDIA AND COMMUNICATION ROOM : MAWAR 2 TIME : 3.00PM – 4.00PM MODERATOR : NORAZIRAWATI AHMAD PIC: SULAIMAN BIN SALLEH NO. PRESENTER TITLE OF PRESENTATIONS 1 NURUL JAMILAH BINTI ISMAIL RANI (UIS) PELANGGARAN ETIKA KEWARTAWANAN DI MEDIA SOSIAL: TIKTOK. 2 RAHMAHTUNNISAH SAILIN (UIS) MELESTARIKAN KOMUNIKASI PASANGAN SUAMI ISTERI MELALUI STRATEGI PENCARIAN MAKLUMAT KEKELUARGAAN ISLAM 3 WAWARAH BINTI SAIDPUDIN (UIS) KERTAS KONSEP PENGARUH IDEOLOGI TELEVISYEN: PERSEPSI MASYARAKAT TERHADAP REALITI KEHIDUPAN PESALAH JUVANA 4 SULAIMAN BIN SALLEH (UIS) KAJIAN BINA SALURAN YOUTUBE HINGGA PENUHI SYARAT GOOGLE ADSENSE
12 PARALLEL SESSION 3 HALAL INDUSTRY ROOM : SEROJA 2 TIME : 3.00PM – 4.00PM MODERATOR : DR. NORFAIZAH OTHMAN PIC : MUHAMMAD ALRAZI BIN AHMAD NOR KOMAR NO. PRESENTER TITLE OF PRESENTATIONS 1 JUNAINAH IDRIS (UIS) COMPETITIVENESS OF HALAL FOOD DELIVERY PLATFORMS IN MALAYSIA: AN ANALYSIS OF BEKAL BY FOOD PANDA 2 MUHAMMAD ALRAZI BIN AHMAD NOR KOMAR (UIS) ISSUES ON ACTIVATED CARBON FILTER IN HALAL WATER DISPENSER MACHINE FROM ONLINE SHOPPING: A REVIEW 3 NADZIRAH BINTI MOHD FAUZI (UIS) KERTAS KONSEP: MENINGKATKAN PRESTASI DAN KELESTARIAN INDUSTRI MAKANAN MELALUI PENSIJILAN HALAL 4 TS. MOHD FADHLI BIN AB RAHMAN (UIS) MUSLIM CONSUMERS' UNDERSTANDING TOWARD JAKIMRECOGNIZED HALAL LOGO CHARACTERISTICS
13 PARALLEL SESSION 3 HUMAN RESOURCES MANAGEMENT AND PSYCHOLOGY ROOM : SEROJA 3 TIME : 3.00PM – 4.00PM MODERATOR : DR. NAZIFAH MUSTAFFHA PIC : MARHAINI BINTI ABDUL GHANI NO. PRESENTER TITLE OF PRESENTATIONS 1 NOORMAIZATUL AKMAR BT MUHAMAD NASIR (KIAS) RACIAL MICROAGGRESSION AMONG MULTIRACIAL ISLAMIC STUDIES STUDENTS 2 NORAZNIDA BINTI HUSIN (UIS) TAHAP KESIHATAN MENTAL DALAM KALANGAN PELAJAR UNIVERSITI 3 NADWATUL HUSNA BT MUSTAPHA (UIS) THE RELATIONSHIP BETWEEN ORGANIZATIONAL PSYCHOSOCIAL SAFETY CLIMATE (PCS) AND LECTURERS' CAREER SATISFACTION. 4 MARHAINI BINTI ABDUL GHANI (UIS) KEBERKESANAN AKTIVITI FIZIKAL DALAM MENANGANI MASALAH KESIHATAN MENTAL PELAJAR UNIVERSITI
14 PARALLEL SESSION 4 ACCOUNTING / ISLAMIC ACCOUNTING / OTHERS ROOM : MAWAR 1 TIME : 4.30PM – 6.00PM MODERATOR : NUR FIKHRIAH TAKRIL PIC : NOR SUHAILY BINTI BAKAR NO. PRESENTER TITLE OF PRESENTATIONS 1 MOHAMAD SOFUAN BIN MOHAMAD SALEH (UIS) ARTIFICIAL INTELLIGENT: CHALLENGES IN ACCOUNTING PROFESSION 2 HANARISMA IDAWATI BINTI ABD. HANAN (UIS) INTERNAL CONTROL PRACTICES OF WAQF MANAGEMENT IN KOLEJ UNIVERSITI ISLAM ANTARABANGSA SELANGOR (KUIS) 3 DR. NOOR RAUDHIAH BINTI ABU BAKAR (UIS) MODEL PERAKAUNAN PENGURUSAN KHUSUS UNTUK UNIVERSITI 4 NOR SUHAILY BINTI BAKAR (UIS) HUBUNGAN ANTARA AMALAN SISTEM PERAKAUNAN PENGURUSAN (SPP) TERHADAP PRESTASI ORGANISASI PERUSAHAAN KECIL DAN SEDERHANA (PKS) DI MALAYSIA DAN INDONESIA. 5 MOHAMMED RIZKI MOI (UIS) FAKTOR YANG MEMPENGARUHI TEKANAN PEMBELAJARAN ATAS TALIAN SEMASA PANDEMIK COVID-19 DALAM KALANGAN PELAJAR KOLEJ UNIVERSITI ISLAM ANTARABANGSA SELANGOR
15 PARALLEL SESSION 4 EDUCATION & OTHERS ROOM : MAWAR 2 TIME : 4.30PM – 6.00PM MODERATOR : NUR SURIANA AWALUDIN PIC: SAFURA AHMAD SABRI NO. PRESENTER TITLE OF PRESENTATIONS 1 DR. MUHAMMAD IKHWAN BIN AZLAN (UIS) ANALISIS DAN REFLEKSI KORELASI ANTARA PENCAPAIAN PENILAIAN BERTERUSAN KERJA KURSUS DENGAN PENCAPAIAN PEPERIKSAAN AKHIR PELAJAR KURSUS MATEMATIK PERNIAGAAN DI UIS 2 SAFURA AHMAD SABRI (UIS) HUBUNGAN ANTARA AMALAN PENGURUSAN SUMBER MANUSIA DENGAN KEPUASAN PEKERJA DI MAJLIS DAERAH SABAK BERNAM (MDSB) SELANGOR 3 DR. NORZIAH OTHMAN (UIS) PENCAPAIAN MATEMATIK BERDASARKAN ANALISIS JAWAPAN PEPERIKSAAN AKHIR PELAJAR 4 SAFURA AHMAD SABRI (UIS) FAKTOR-FAKTOR MEMPENGARUHI AMALAN PERKONGSIAN PENGETAHUAN DALAM KALANGAN PELAJAR KUIS 5 ZAIRIL AZMIR BIN ZAIYADI (UIS) ANALYSING FEMINIST ELEMENTS IN NORHAFSAH HAMID’S NOVEL WILL YOU STAY
16 PARALLEL SESSION 4 ECONOMICS / ISLAMIC ECONOMICS ROOM B : SEROJA 2 TIME : 4.30PM – 6.00PM MODERATOR : AHMAD YANI ISMAIL PIC : MOKTHAR HJ. ISMAIL NO. PRESENTER TITLE OF PRESENTATION 1 SA’DIAH ABDUL KARIM (UIS) SALAM FINANCING: LINKING THE PARTICIPATORY GOVERNMENT BUDGETING APPROACH WITH MALAYSIAN AGRO-FOOD SUBSECTOR 2 M IMAM SYAAMIL NASUTION (UNIDA GONTOR) PENGARUH EFEKTIVITAS IMPLAN MIKROCIP OTAK TERHADAP PEKERJA DAN KONSUMEN DALAM AKSESIBILITAS PENGGUNAAN JASA BELANJA ONLINE DALAM PERSPEKTIF EKONOMI ISLAM 3 DR. NORFAIZAH BINTI OTHMAN (UIS) PERANAN TEKNOLOGI PERTANIAN DALAM MENINGKATKAN KESEJAHTERAAN EKONOMI: PEKEBUN KECIL INDUSTRI KELAPA SAWIT 4 DR. NAZIFAH MUSTAFFHA (UIS) WAQF MANAGEMENT: INSIGHT FROM LITERATURE 5. MOKTHAR HJ. ISMAIL (UIS) THE PROCESSES TO IDENTIFY WAQF EXPERTS FOR A DESIGN AND DEVELOPMENT RESEARCH (DDR) ON SUSTAINABLE DISTRIBUTION (TAWZI’) OF WAQF BENEFITS
17 PARALLEL SESSION 4 HUMAN RESOURCE MANAGEMENT & OTHERS ROOM : SEROJA 3 TIME : 4.30PM – 6.00PM MODERATOR : DR. SUHAILA BINTI NADZRI PIC : HALIYANA BINTI TONOT NO. PRESENTER TITLE OF PRESENTATIONS 1 ALAWIYAH BINTI TENGAH (UIS) PENGARUH PERSONALITI TERHADAP PRESTASI KERJA GURU 2 HAZELENA DEWI BINTI FATAHUL ARIFFIN (UIS) THE LINKAGE OF WORK-LIFE BALANCE AND BURNOUT: STRATEGIES FOR WELL-BEING 3 NURZA BINTI MOHAMED YUSOFF (UIS) ENHANCING JOB PERFORMANCE OF ACADEMIC EMPLOYEE AT A PRIVATE UNIVERSITY VIA NON-FINANCIAL BENEFITS 4 NURZA BINTI MOHAMED YUSOFF (UIS) KEBOLEHPASARAN GRADUAN IJAZAH SARJANA MUDA EKONOMI DAN KEWANGAN: SATU TINJAUAN AWAL 5 HALIYANA BINTI TONOT (UIS) TAHAP PENGLIBATAN AKTIVITI FIZIKAL PELAJAR UNIVERSITI DALAM MENANGANI ISU KESIHATAN MENTAL
18 Presentation Schedule (Online)
19 PARALLEL SESSION 1 (ONLINE) SUSTAINABILITY & OPERATION MANAGEMENT BREAKOUT ROOM 1 TIME : 8.00AM – 10.00AM MODERATOR : TS. MOHD FADHLI AB RAHMAN PIC : MUHAMMAD ALRAZI BIN AHMAD NOR KOMAR NO. PRESENTER TITLE OF PRESENTATION 1 FAJAR MEIYANTI (STIESA) THE STRATEGY FOR IMPLEMENTING SUSTAINABILITY ACCOUNTING AND REPORTING IN BUSINESS ENTITIES 2 INDAH UMIYATI (STIESA) EARNINGS MANAGEMENT AND GREENWASHING: STUDY IN EMERGING MARKET COUNTRIES 3 MAYASARI (STIESA) CORPORATE SUSTAINABILITY PERFORMANCE DURING PANDEMIC: THE ROLE OF LEVERAGE AND PROFITABILITY 4 CAI CHANGYAN (UPM) RESEARCH ON THE EVALUATION OF SUSTAINABLE LIVELIHOOD ABILITY AND LIVELIHOOD STRATEGY SELECTION FOR POVERTY ALLEVIATION RELOCATION MIGRANTS - BASED ON A SURVEY IN SOUTHWEST CHINA 5 MUHAMAD AL RAFI (STIESA) WEBSITE QUALITY ANALYSIS USING WEBQUAL 4.0 METHOD AND IMPORTANCE PERFORMANCE ANALYSIS (IPA) FOR IMPROVING THE SERVICE QUALITY
20 PARALLEL SESSION 1 (ONLINE) ACCOUNTING / ISLAMIC ACCOUNTING BREAKOUT ROOM 2 TIME : 8.00AM – 10.00AM MODERATOR : SA’DIAH ABDUL KARIM PIC : HALIYANA BINTI TONOT NO. PRESENTER TITLE OF PRESENTATION 1 ANGELICA TRESNA WULANDARI (STIE EKUITAS) FRAUD DIAMOND ANALYSIS IN DETECTING FRAUDULENT FINANCIAL STATEMENT WITH INSTITUTIONAL OWNERSHIP AS A MODERATION VARIABLE (EMPIRICAL STUDY OF MINING SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) IN 2019-2021) 2 DWI PURYATI (STIE EKUITAS, BANDUNG) ANALYSIS OF FRAUD PENTAGON AND GOOD CORPORATE GOVERNANCE (STUDY ON FINANCIAL COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2021) 3 MOHMAD HAZAR BIN AHMAD (UPM) EXPLORATORY FACTOR ANALYSIS FOR ITEMS MEASURING OF THE TAX AUDITORS’ PERFORMANCE 4 MUHAMMAD SYEH DINAR (STIESA) THE EFFECT OF CEO NARCISSISM, COMPANY SIZE, BOARD OF DIRECTORS SIZE AND BOARD OF COMMISSIONERS SIZE ON COMPANY VALUE IN THE COVID-19 PANDEMIC WITH CAPITAL STRUCTURE AS CONTROL VARIABLE AND FINANCIAL PERFORMANCE AS INTERVENING VARIABLE (STUDY ON MANUFACTURING COMPANIES IN SOUTHEAST ASIA 2021) 5 TEH SUHAILA BINTI TAJUDDIN (UIS) TAX FAIRNESS AND TAX MORALE: THE MEDIATING ROLES OF TAX KNOWLEDGE AND LIFE SATISFACTION
21 PARALLEL SESSION 1 (ONLINE) ACCOUNTING / ISLAMIC ACCOUNTING BREAKOUT ROOM 3 TIME : 8.00AM – 10.00AM MODERATOR : MOHAMAD SOFUAN BIN MOHAMAD SALEH PIC : NORAINI SHAMSUDDIN NO. PRESENTER TITLE OF PRESENTATION 1 TRI WIDIASTUTY (STIE EKUITAS) FINANCIAL DISTRESS BEFORE AND DURING THE COVID-19 PANDEMIC AND THE ACCURACY OF THE PREDICTION MODEL USED 2 RAHMAWATI NUR HASANAH (STIESA) THE INFLUENCE OF ASEAN LABOR MARKET CONSIDERATIONS, COST PERCEPTIONS, UNDERSTANDING LEVELS AND SUBJECTIVE NORMS ON THE INTEREST TO OBTAIN CHARTERED ACCOUNTANT (CA) CERTIFICATION WITH ECONOMIC MOTIVATION AS MODERATION (STUDY ON ACCOUNTING STUDENTS IN WEST JAVA, INDONESIA) 3 RISA MIRANTI (STIESA) THE EFFECT OF RETURN ON ASSETS, CURRENT RATIO, BOARD OF DIRECTORS’ REMUNERATION, DEBT TAX SHIELD AND NONDEBT TAX SHIELD ON COMPANY VALUE (CASE STUDY OF FOOD AND BEVERAGE SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2017-2021) 4 SITI ROCHMAH IKA (JANABADRA UNIVERSITY) DOES COVID-19 IMPACT ON FINANCIAL HEALTHINESS OF FOOD AND BEVERAGES COMPANIES IN INDONESIA? AN APPLICATION OF ALTMAN Z SCORE MODEL AND GEOGRAPHICAL INFORMATION SYSTEM 5 SITI ROCHMAH IKA (JANABADRA UNIVERSITY) WASTE MANAGEMENT IN AN URBAN VILLAGE THROUGH BIOPORE ORGANIC WASTE AND COMPOSTING EDUCATION: A LESSON FROM GIWANGAN VILLAGE, YOGYAKARTA
22 PARALLEL SESSION 1 (ONLINE) RISK MANAGEMENT / PSYCHOLOGY / OTHERS BREAKOUT ROOM 4 TIME : 8.00AM – 10.00AM MODERATOR : HAZELENA DEWI BINTI FATAHUL ARIFFIN PIC : NUR SYAHEERA ATAN NO. PRESENTER TITLE OF PRESENTATION 1 NABILA HUDA IBRAHIM (UM) ASSESSING THE IMPACT OF KOREAN PERFORMANCE ORIENTATION ON HUMAN CAPITAL DEVELOPMENT AMONG LOOK EAST POLICY PARTICIPANTS 2 NAGARUBINI PARAMSIVAM (UMK) ID, EGO AND SUPER EGO IN HYSTERIA STUDENTS’ PERSONALITY 3 FARINY TOHAROH KOMALASARI (STIESA) GOVERNANCE AND ISLAMIC BANK RISK DURING PANDEMIC PERIOD 4 IVAN YUSRIFUL FAJAR (STIESA) DIGITAL FINANCE AND MICROFINANCE RISK LEVEL 5 KATON BAGAS WICAKSONO (STIE EKUITAS) THE IMPACT OF FRAUD DIAMOND DIMENSION ON THE ACADEMIC CHEATING: CASE STUDY
23 PARALLEL SESSION 2 (ONLINE) MARKETING / ENTREPRENEURSHIP / HALAL INDUSTRY BREAKOUT ROOM 1 TIME : 2.00PM – 4.00PM MODERATOR : DR. MAHANUM MAHDUN PIC : MASHA NUR NASIEHA MENHAT NO. PRESENTER TITLE OF PRESENTATION 1 DR. ROSMAH MOHAMED (UPM) IMPACT OF ONLINE REVIEW, RATING, AND PRODUCT PRESENTATION ON THE PURCHASING DECISIONS OF CUSTOMERS IN AN INDONESIAN E-COMMERCE COMPANY 2 LU YU QING (UPM) HOW TO GENERATE THE SOCIAL ENTREPRENEURIAL INTENTION: IDENTIFY THE BASIC ELEMENTS 3 MUFTI AFIF (UNIDA, GONTOR) THE INFLUENCE OF ATTITUDES, SOCIAL, BEHAVIORAL CONTROL, RELIGIOSITY AND LOCATION ON THE BUYING INTEREST OF MUSLIM CONSUMERS OF MSME’S SNACKS IN PASAR LAMA TANGERANG, INDONESIA 4 DHIKA AMALIA KURNIAWAN (UNIDA, GONTOR) THE INFLUENCE OF ISLAMIC BRANDING AND PRICE BUNDLING TOWARDS PURCHASING LOYALTY OF SHARIA CULINARY: MEDIATING ROLE OF CUSTOMER SATISFACTION 5 MUHAMMAD ALFAN RUMASUKUN (UNIDA GONTOR) THE INFLUENCE OF ATTITUDES, SUBJECTIVE NORMS, PERCEIVED BEHAVIORAL CONTROL AND RELIGIOSITY ON STUDENT BANKING TRANSACTION BEHAVIOR AT UNIVERSITY OF DARUSSALAM GONTOR 6 ABU YAZID BIN ABDUL KADIR (HADHARI, UKM) PEMBANGUNAN KEROHANIAN USAHAWAN MELAYU BERASASKAN PRINSIP KEROHANIAN ISLAM: PERSPEKTIF USAHAWAN MELAYU BERTAREKAT
24 PARALLEL SESSION 2 (ONLINE) HUMAN RESOURCE MANAGEMENT / ISLAMIC HUMAN RESOURCE MANAGEMENT BREAKOUT ROOM 2 TIME : 2.00PM – 4.00PM MODERATOR : DR. NOOR RAUDHIAH ABU BAKAR PIC : DR. RABIATHUL ADHABIYYAH SAYED ABUDHAHIR NO. PRESENTER TITLE OF PRESENTATION 1 AFNAN BIN ABDULFATAH (UIS) KAJIAN LITERATUR KESAN PENGEMBANGAN LATIHAN ATAS TALIAN MELALUI INTEGRASI TEORI KOMUNIKASI ISLAM DAN TEORI EMOSI PAUL EKMAN TERHADAP KEBERKESANAN LATIHAN 2 EMAN FAISAL HABTOOSH (UPM) GREEN HUMAN RESOURCE MANAGEMENT – UNVEILING THE EMERGING THEMES AND SCOPES FOR FURTHER STUDIES 3 GINA ATIKAH HASNI (UNIDA, GONTOR) THE RELATIONSHIP BETWEEN PSYCHOLOGICAL WELL-BEING, RELIGIOSITY AND ORGANIZATIONAL CITIZENSHIP BEHAVIOR THROUGH AFFECTIVE COMMITMENT 4 LATHIEFA RUSLI (UNIDA, GONTOR) COMPETENCE AND ISLAMIC TEAMWORK TOWARDS PERFORMANCE WITH WORK STRESS AS THE INTERVENING VARIABLE 5 LIANG DANXIN (UPM) A BIBLIOMETRIC ANALYSIS OF EMPLOYEE TURNOVER INTENTION IN THE EDUCATION SECTION (1986-2022) 6 ZHANG ZIQIONG (UPM) A BIBLIOMETRIC ANALYSIS OF EMPLOYEE DIGITAL LITERACY: CURRENT STATUS AND FUTURE RESEARCH DIRECTIONS
25 PARALLEL SESSION 2 (ONLINE) THEME: ISLAMIC ECONOMIC / ISLAMIC FINANCE / HUMAN RESOURCE MANAGEMENT / HALAL INDUSTRY BREAKOUT ROOM 3 TIME : 2.00PM – 4.00PM MODERATOR : SITI HAWA MOHAMAD PIC : NOR ROSMAWATI ABDUL KARIM NO. PRESENTER TITLE OF PRESENTATION 1 DR. HESI EKA PUTERI (UIN BUKITTINGI) INDONESIA MUSLIM BEHAVIOUR PREFERENCES IN ONLINESHOPPING 2 RYAN BIANDA (UIS) RULE رشع بال بالعرفكالثابت الثابت) ATS-TSABIT BI AL-‘URFI KA ATSTSABIT BI ASYR’I) AND ITS APPLICATION IN DSN-MUI FATWA NO. 117 ON INFORMATION TECHNOLOGY-BASED FINANCING SERVICES BASED ON SHARIA PRINCIPLES (SHARIA FINTECH) 3 AHMAD SUMINTO (UNIDA, GONTOR) THE EFFECT OF DJIA AND MACROECONOMIC VARIABLES ON INDONESIA’S SHARIA STOCK INDEX PERIOD 2012-2021 4 NUZI LATURROHMAN (STIESA) THE IMPACT OF GREEN INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE: CASE OF INDONESIAN MANUFACTURING INDUSTRY DURING PANDEMIC 5 MUTQI SOPIAWADI (STIESA) THE EFFECTIVENESS OF LEADERSHIP IN IMPROVING ORGANIZATIONAL PERFORMANCE 6 FINANTYO EDDY WIBOWO (UIS) DETERMINANTS OF INTENTION TO VISIT HALAL TOURISM AT THE BETAWI CULTURAL VILLAGE IN INDONESIA
26 Abstracts
27 Exploratory Factor Analysis for Items Measuring of the Tax Auditors’ Performance Mohmad Hazar Ahmad1 , Mazlina Mustapha2*, Yusniyati Yusri2 dan Saira Kharuddin2 1 Royal Malaysian Customs Department, Kompleks Kementerian Kewangan, No 3, Persiaran Perdana, Presint 2, 62596 Putrajaya, Malaysia 2 Department of Accounting and Finance, School of Business and Economics, Universiti Putra Malaysia, 43400 Serdang, Selangor, Malaysia *Corresponding author: [email protected] ABSTRACT Tax auditors play an essential role in tax audits to ensure governments can overcome non-tax compliance issues and protect tax revenues for the nation. Tax auditors are expected to perform their tasks efficiently and effectively in examining the taxpayer’s declaration. The tax auditors' performance determines the success of tax audit implementation. Several factors can influence the tax auditors’ performance, including auditors’ effort, professional skepticism and task complexity. Therefore, this study aims to measure the 34 items of tax auditors’ performance using the Exploratory Factor Analysis and internal reliability test (Cronbach’s Alpha) method. A total of 100 tax auditors from the Inland Revenue Board of Malaysia and the Royal Malaysian Customs Department were selected as respondents to participate in this study. The data was collected using the online Google Forms with 5 Likert scales and was analysed using IBM-SPSS Version 27. The results show that out of 34 developed items, only 30 items remained as constructs items. The remaining items are deleted due to the low factor loading with less 0.40. The results of this study proved that the instruments’ measurement. This study found that the establishment of the research instruments is valid and reliable for measuring constructs among tax auditors in Malaysian tax agencies. Keywords: Auditors’ effort, Professional skepticism, Task complexity and Tax auditors’ performance
28 Financial Distress Before and During the Covid-19 Pandemic and The Accuracy of The Prediction Model Used Tri Widiastuty Ekuitas School of Economics [email protected] ABSTRACT The COVID-19 pandemic, which until now has begun to subside, has had various impacts on the lives of the world's people, including in Indonesia. Many companies from various sectors have also been affected, especially in terms of their financial performance. Not a few companies have had to go out of business and there are still companies that can survive with all the limitations. This study was conducted to examine whether there were differences between financial distress conditions before and during the COVID-19 pandemic in primary consumer goods sector companies in Indonesia and also to determine which measurement model is more accurate for calculating financial distress. The samples used in this study were 42 primary consumer goods sector companies listed on the IDX. Data were analyzed using a different test, namely the Wilcoxon Signed Rank test. The result of this study is that there is no significant difference between financial distress conditions before and during the COVID-19 pandemic. This means that the COVID-19 pandemic will not make most of the primary consumer goods sector companies in Indonesia falter because people will still look for primary needs such as food and clothing needs for their daily needs. People's purchasing power for primary needs remains high despite the pandemic. Springate and Zmijewski are the financial distress measurement models that are considered the most accurate with an accuracy rate of 88.69%. Keywords: Financial Distress, Altman Z Score, Zmijewski, Springate, Ohlson, Taffler
29 Analysis of Fraud Pentagon and Good Corporate Governance (Study on Financial Companies listed on the Indonesia Stock Exchange in 2021) Dwi Puryati1*, Putri Lintang1 , Permatasari1 and Silvia Fudjiyani1 1 School of Business Ekuitas, Bandung, Indonesia *Corresponding author: [email protected] ABSTRACT This research will explore the practice of financial statement fraud and the factors that influence fraud based on pentagon fraud with good corporate governance as a moderating variable. This study uses descriptive and associative research methods. Research data in the form of secondary data obtained from IDX Statistics. The study population is financial sector companies listed on the Indonesia Stock Exchange in 2021. The sampling method uses purposive and a sample of 92 companies. The results showed that the variables financial stability, external pressure, competence, and arrogance have a significant effect on financial statement fraud. Financial targets, opportunities, and rationalization variables have a non-significant effect on financial statement fraud. Good corporate governance does not moderate the relationship between financial targets, opportunities, rationalization, competence, arrogance, and financial statement fraud variables. Good corporate governance moderates the relationship between financial stability, external pressure, and financial statement fraud variables. The results of this study can be a recommendation for companies to minimize fraud and improve the implementation of good corporate governance so that companies can create value and improve performance on an ongoing basis. Keywords: Fraud, Fraud Pentagon, Good Corporate Governance
30 The Effect of Return on Assets, Current Ratio, Board of Directors’ Remuneration, Debt Tax Shield and Non-Debt Tax Shield on Company Value (Case Study of Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange 2017-2021) Risa Miranti1*, Trisandi Eka Putri1 and Sri Mulyati1 1West Java, Indonesia *Corresponding author: [email protected] ABSTRACT Company value is the performance of a company as seen from the share price formed by the demand and supply of the capital market, reflecting the assessment of the public's view of the company's performance. The value of the company is reflected in the stock price. It can be assumed that the factors that can affect the value of the company include the return on assets, current ratio, remuneration of directors, debt tax shield and non-debt tax shield. So the purpose of this study is to determine the effect of the return on assets, current ratio, remuneration of directors, debt tax shield and non-debt tax shield on firm value. The population in this study are food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. This study uses secondary data from annual financial reports listed on the IDX. This type of research is quantitative research. With the sampling method purposive sampling. The data analysis technique used in this study uses multiple regression analysis. The results of this study indicate that partially the return on assets and directors' remuneration variables have a positive effect on firm value. Meanwhile, the variable current ratio, debt tax shield and non-debt tax shield have no effect on firm value. The results also show that simultaneously the variables return on assets, current ratio, remuneration of directors, debt tax shield and non-debt tax shield affect firm value. Keywords: Return On Assets, Current Ratio, Board of Directors' Remuneration, Debt Tax Shield, NonDebt Tax Shield
31 The Influence of ASEAN Labor Market Considerations, Cost Perceptions, Understanding Levels and Subjective Norms on the Interest to Obtain Chartered Accountant (CA) Certification with Economic Motivation as Moderation (Study on Accounting Students in West Java, Indonesia) Rahmawati Nur Hasanah1*, Asep Kurniawan1 and Indah Umiyati1 1STIE Sutaatmadja Subang *Corresponding author: [email protected] ABSTRACT The purpose of this study was to examine the influence of ASEAN labor market considerations, cost perceptions, level of understanding and subjective norms on students' interest in obtaining Chartered Accountant certification with economic motivation as moderation. This study uses a student population in West Java, Indonesia. The sampling method used is purposive sampling. The sample used in this study were 302 accounting students. Evaluating the hypothesis used in this study using multiple regression analysis and moderating regression analysis. The results of the study show that considerations of the ASEAN labor market, cost perceptions, level of understanding and subjective norms influence interest in obtaining Chartered Accountant certification. Meanwhile, economic motivation is not able to moderate the influence of considerations on the ASEAN labor market, perceived costs, level of understanding and subjective norms influence the interest in obtaining Chartered Accountant certification. Keywords: ASEAN Labor Market Considerations, Cost Perceptions, Level of Understanding, Subjective Norms, Chartered Accountant Certification, Economic Motivation.
32 The Effect of CEO Narcissism, Company Size, Board of Directors Size and Board of Commissioners Size on Company Value in The Covid-19 Pandemic with Capital Structure as Control Variable and Financial Performance as Intervening Variable (Study on Manufacturing Companies in Southeast Asia 2021) Muhammad Syeh Dinar1*, Bambang Sugiharto1 and Trisandi Eka Putri1 1STIE Sutaatmadja Subang, West Jawa, Indonesia *Corresponding author: [email protected] ABSTRACT This study aims to analyze how the effect of CEO narcissism, company size, board of directors size, and board of commissioners size on company value in the covid-19 pandemic with capital structure as a control variable and financial performance as an intervening variable in manufacturing companies in Southeast Asia. The population used in this study are manufacturing companies in Southeast Asia, totaling 736 companies. The sampling technique used is using the Slovin formula. Based on the Slovin formula, a sample of 193 companies was obtained. The analytical method used in this research is multiple regression analysis. The results showed that CEO narcissism and board size had a positive effect on company value, board size had no effect on company value, while firm size had a negative effect on company value. Then indirectly the CEO narcissism, the size of the board of directors, and the size of the board of commissioners through financial performance have no effect on company value, while the size of the company indirectly through financial performance has an effect on company value. Keywords: CEO narcissism, Corporate governance, Financial performance, Company value.
33 Website Quality Analysis Using Webqual 4.0 Method and Importance Performance Analysis (IPA) for Improving the Service Quality Kuncorosidi1*, Muhamad Al Rafi1 , Estu Widarwati1 , E. Wityasminingsih2 1Sekolah Tinggi Ilmu Ekonomi Sutaatmadja, Subang, West Java, Indonesia 2Politeknik Piksi Ganesha, Bandung, West Java, Indonesia *Corresponding author: [email protected] ABSTRACT The rapid development of technology has made website quality an important factor to consider in an organization. To find out the quality of a website, it is necessary to do a website quality analysis to evaluate whether it meets website standards and user expectations. The sample is the users of the kotasubang.com website analyzed using the WebQual 4.0 method, which measured by some instruments are usability quality, information quality, and service interaction quality that consists of 20 indicators and we used the importance-performance analysis (IPA) method regarding determined indicators/attributes that need improvement and maintenance. We use the Likert scale to get respondents' responses to the questionnaire. The results of the web equal index show that the website quality is categorized as good level, which means there is a good quality of kotasubang.com website. Nevertheless, the management should focus on the negative value of gaps in results that lead to some service quality still needing to be improved, such as clear interaction and relevant information. Meanwhile, the importance-performance analysis (IPA) results show that the prioritized indicators/attributes for quality improvement are easy navigation, interest layout, accurate and detailed information, and user data security. The finding implications could be used by website management as evaluation material in improving and maintaining the quality of its services and providing satisfactory service to users. Keywords: Website Quality, Webqual 4.0, Importance-Performance Analysis, Service Quality, Website Standart.
34 Does COVID-19 Impact on Financial Healthiness of Food and Beverage Companies in Indonesia? An application of Altman Z Score Model and Geographical Information System Triyani1 , Rinda Ayu Arista1 , Melinda Puspita Sari1 , Ririn Iswantiningsih1 , Nur Fikhriah Takril2 and Siti Rochmah Ika1* 1Department of Accounting, Janabadra University, Yogyakarta, Indonesia 2Universiti Islam Selangor, Malaysia *Corresponding author: [email protected] ABSTRACT This article aims to examine whether there is any difference in the financial performance of the food and beverage industry before and during COVID-19 in companies listed on the Indonesia Stock Exchange. This study observes the financial statements of 22 companies in the industry in the period 2019–2021 using the Altman Z-Score bankruptcy prediction model, where 2020 onward represents the period during COVID-19. The descriptive statistics indicate that the Z-Score during COVID-19 on average decreased compared to the period before COVID-19. However, the results of the Wilcoxon signed rank-test showed that the performance of sample companies before and during COVID-19 did not show a significant difference. This study may give insight into the impact of COVID-19 on the financial performance of the food and beverage industry. The results suggest that the performance of the food and beverage industry remains stable despite the pandemic turbulence. A plausible explanation is that the sector was included as an essential industry to fulfill the basic need during the pandemic, so that the industry must maintain its operation during large-scale restrictions. However, the findings are restricted to the industry and national contexts. This study contributes to the literature by creating maps of the financial performance of food and beverage companies in the period before and during the COVID-19 pandemic. Keywords: Financial performance, Z-score Altman, food and beverages industry, COVID-19
35 Fraud Diamond Analysis in Detecting Fraudulent Financial Statement with Institutional Ownership As A Moderation Variable: Empirical Study of Mining Sector Companies Listed on the Indonesia Stock Exchange (IDX) in 2019-2021 Alifia Putri Chaerunissa1 , Dwi Puryati1* and Angelica Tresna Wulandari1 1School of Business Ekuitas, Bandung, Indonesia *Corresponding author: [email protected] ABSTRACT This research was conducted with the aim of analyzing the impact of diamond fraud on fraudulent financial statements with institutional ownership as a moderation variable. This research uses quantitative methods with descriptive and verification approaches. The data used in this research is secondary data that comes from the company’s annual financial statements. All data is obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id, and the company’s official website. The population in this study is the entire mining sector companies listed on the Indonesia Stock Exchange from 2019-2021 with a total population of 43 companies. Sample determination uses purposive sampling techniques so that the number of samples in this study is 16 samples of the company. The results of the analysis of data obtained in this study showed that the pressure and opportunity variables had a significant influence in detecting fraud in financial statements while the rationalization and capability variables did not have a significant impact in the detection of fraud. The study also showed that if the variables pressure, opportunity, rationalization, and capacity that moderate institutional ownership, in general, strengthen diamond fraud against the detection of fraudulent financial reporting. Keywords: Fraudulent financial statements, fraud diamond, institutional ownership
36 Model Perakaunan Pengurusan Khusus Untuk Universiti Noor Raudhiah Abu Bakar1 , Nor Suhaily Bakar1 dan Mohamad Sofuan Mohamad Saleh1 1 Jabatan Perakaunan dan Kewangan, Fakulti Pengurusan dan Muamalah Universiti Islam Selangor, Malaysia *Pengarang koresponden: [email protected] ABSTRAK Perakaunan pengurusan adalah cabang perakaunan yang memberi tumpuan kepada penggunaan maklumat perakaunan untuk tujuan merancang, mengawal, membuat keputusan, dan menilai prestasi organisasi. Ia melibatkan pengumpulan, pemprosesan dan pelaporan maklumat kewangan dan bukan kewangan yang berkaitan dengan pengurusan dalam menguruskan aktiviti dan sumber organisasi. Pengurusan pengurusan menyediakan maklumat yang tepat dan berguna untuk pengurus dalam membuat keputusan yang berkesan dan cekap. Namun terdapat pelbagai kelemahan yang dikesan dalam amalan perakaunan pengurusan. Kajian ini membincangkan kelemahan penggunaan perakaunan pengurusan khusus di universiti. Selain itu, kajian ini juga membincangkan dan mencadangkan model perakaunan pengurusan yang bersesuaian untuk penggunaan di universiti. Model kajian yang diselusuri termasuk pengekosan berasaskan aktiviti (ABC), prestasi berasaskan aktiviti (ABP), kad skor seimbang (BSC), Nilai Tambah Ekonomi (EVA) dan Kemampanan Perakaunan (sustainability accounting). Hasil kajian mendapati kelemahan amalan perakaunan di universiti meliputi pertindihan dan kerumitan pengukuran prestasi, ketidakselarian dengan matlamat dan misi universiti, cabaran kesan sosial, perancangan jangka pendek dan tekanan terhadap hasil kewangan dan limitasi dalam pengukuran kualiti. Kekurangan ini tidak melumpuhkan nilai perakaunan pengurusan dalam menguruskan universiti, tetapi menunjukkan bahawa terdapat ruang untuk penambahbaikan dan pembaharuan dalam amalan perakaunan pengurusan yang lebih sesuai dengan konteks unik universiti. Hasil kajian ini boleh memberikan idea dan cadangan model perakaunan pengurusan yang sesuai khusus untuk penggunaan di universiti. Kata kunci: Perakaunan pengurusan, model perakaunan pengurusan, amalan perakaunan pengurusan, universiti
37 Hubungan Antara Amalan Sistem Perakaunan Pengurusan (SPP) Terhadap Prestasi Organisasi Perusahaan Kecil dan Sederhana (PKS) di Malaysia dan Indonesia Nor Suhaily Bakar1*, Noor Raudhiah Abu Bakar1 , Noor Suhaila Shaharuddin1 , Dwi Puryati2 dan Ade Imam Muslim2 1 Faculty of Management and Muamalah, Universiti Islam Selangor, Malaysia 2 School of Economics and Business, Ekuitas, Bandung, Indonesia *Pengarang koresponden: [email protected] ABSTRACT Perusahaan Kecil Sederhana (PKS) merupakan antara penyumbang utama dan penting dalam ekonomi negara pada masa kini. Walaupun PKS merupakan industri yang mempunyai paling banyak organisasi yang tumbuh di Malaysia dan Indonesia, namun jumlah keuntungan dari PKS masih rendah. Amalan sistem perakaunan pengurusan (SPP) dalam PKS dikenalpasti sebagai salah satu faktor utama yang mempengaruhi prestasi PKS namun kajian berkaitan masih terhad. Objektif kajian ini adalah untuk mengkaji hubungan amalan SPP terhadap prestasi PKS di Malaysia dan Indonesia. Amalan SPP yang dikaji ialah (1) perancangan (2) kawalan, dan (3) pembuatan keputusan. Manakala prestasi PKS diukur dari sudut jumlah produktiviti, kadar pertumbuhan jualan dan keuntungan serta kepuasan pelanggan. Kajian ini berbentuk kuantitatif dan kaedah kutipan data menggunakan instrumen borang soal selidik yang diedarkan kepada pemilik/pengurus PKS secara bersemuka di sekitar Lembah Klang, Malaysia dan Bandung, Indonesia. Maklumbalas yang diterima adalah sebanyak 215 (53.75%) daripada 400 borang yang diedarkan di Malaysia manakala Indonesia memperoleh 400 responden. Hasil analisis regrasi berganda mendapati perancangan dan kawalan sahaja berhubungan secara positif terhadap prestasi PKS di Malaysia. Ini menunjukkan bahawa semakin tinggi penggunaan perancangan dan kawalan maka semakin tinggi prestasi organisasi dalam kalangan PKS di Malaysia. Namun begitu hasil dapatan bagi PKS di Indonesia ketiga-tiga amalan SPP iaitu peancangan, kawalan dan pembuatan keputusan mempunyai hubungan yang signifikan terhadap prestasi PKS. Responden menyatakan pembuatan keputusan membawa banyak manfaat kepada prestasi perniagaan dengan membantu pengurus membuat keputusan dengan cepat dan tepat dalam meningkatkan daya saing mereka terhadap pesaing serta dapat membantu meningkatkan keyakinan pelabur serta imej perniagaan. Kata kunci: Perancangan, kawalan, pembuatan keputusan dan prestasi
38 Whistleblowing Practices: A Case Study in Malaysia Norhanizah Johari Faculty of Management and Muamalah, Universiti Islam Selangor, Bandar Seri Putra, 43000 Kajang, Selangor, Malaysia [email protected] ABSTRACT A whistleblower is an employee who discloses information that the individual reasonably believes is evidence of gross mismanagement; gross waste of funds; an abuse of authority; a substantial and specific danger to public health or safety; or a violation of law, rule, or regulation. While a whistleblowing is an act of disclosing any unethical or questionable act within an organization by disclosing them to individuals, public or authority that could have influence on the wrongdoing. In Malaysia, the whistleblowing principles have been highlighted in the Malaysian Code of Corporate Governance (MCCG) with 3 main principles. It that covers; (1) Board Leadership and Effectiveness, (2) Effective Audit & Risk Management and, (3) Integrity in Corporate Reporting and Meaningful Relationship with Stakeholders. These 3 main principles are then break out into 13 principles of practice. The principles emphasized on the importance of corporate governance process in which such action would benefit the society and organization. This study purports to explore the whistleblowing disclosure requirement as highlighted in the MCCG and Whistleblower Protection Act 2010, together with the findings of whistleblowing cases highlighted by the mass media in Malaysia. To do so, a content analysis on the MCCG and Whistleblower Protection Act 2010 was performed and matched with the findings of whistleblowing cases highlighted by the mass media in Malaysia from year 2020 until 2023. The findings suggest the positive outcomes of such policies on whistleblowing and why it is important to disclose whistleblowing activities within a company’s operation. Keywords: Whistleblowing, whistleblower, Whistleblower Protection Act 2010, whistleblowing disclosure
39 Tax Fairness and Tax Morale: The Mediating Roles of Tax Knowledge and Life Satisfaction Teh Suhaila Tajuddin Department of Accounting and Finance, Faculty of Management and Muamalah Universiti Islam Selangor (KUIS) [email protected] ABSTRACT Tax revenue is an essential source of income for a government because it serves as the primary pillar to spur economic growth and secure sustainable income. Tax morale is an intrinsic motivation to pay taxes that is influenced by numerous socio-psychological factors, which will increase the tax compliance and tax revenue in the long run. Little is known to what extent tax fairness influence tax morale. Fairness comprises the understanding of the taxpayers on the tax system, tax treatments provided by the tax authorities; and the benefits they receive for the taxes paid. This paper aims to examine the influence of tax fairness on tax morale among salaried individual taxpayers in Malaysia. The mediation roles of tax knowledge and life satisfaction in the relationship between tax fairness and tax morale are also examined. Using a purposive sampling method, the survey was distributed to individual taxpayers who receive employment income from Malaysia and have registered their income tax files. 319 responses were analyzed using Partial Least Squares on the Structural Equation Modeling. The paper revealed that tax fairness positively influenced tax morale. Besides that, tax knowledge positively mediated the relationship between tax fairness and tax morale. The inclusion of life satisfaction as a mediating variable did not influence the relationship between tax fairness and tax morale. The findings support the idea that implementing a fair and equitable tax system would improve the perceived fairness of taxpayers. Taxpayers must be aware of the current tax compliance procedures and responsibilities associated with being tax compliant. By having a comprehensive understanding of the tax assessment system, taxpayers' perceptions of fairness and tax morale would be enhanced. Keywords: Tax fairness, tax knowledge, life satisfaction, tax morale and mediation
40 The Association between Coordination with Other Line of Defence and Internal Audit Quality Noraini Shamsuddin Department of Accounting and Finance, Faculty of Management and Muamalah Universiti Islam Selangor (UIS) [email protected] ABSTRACT Coordination is an interdependencies among different line of departments/job functions in providing better results. Coordination is necessary especially for complicated and ambiguous tasks and relates to key measures of performance including quality and efficiency. Coordination is measured through two main dimensions which are relationship and communication as discussed in Relational Coordination Theory. One of the success elements of internal audit function is dependent on how internal auditors work together with other departments and functions. Coordination is considered as an emergence issue in internal audit research and looking for empirical evidence on this matter is still obscure. Previous studies have given attention to the internal audit’s coordination with external auditor and other department such as risk management team and fraud expert. However, the discussion on how the coordination among separate lines of defense can be realized in practice and whether internal audit specifically the CAE able to coordinate with other level of defense is still unclear. In line with this issue, this paper is proposing a model on testing empirically the association between coordination and internal audit quality. Keywords: Internal audit, Coordination, Third Line of Model.
41 Artificial intelligent: Challenges in accounting profession Mohamad Sofuan Bin Mohamad Saleh1*, Nor Suhaily Bakar1 and Noor Raudhiah Abu Bakar1 Department of Accounting and Finance, Faculty of Management and Muamalah Universiti Islam Selangor (UIS) *Coressponding author: [email protected] ABSTRACT This study aims to investigate the implementation of the internal control (IC) environment in Malaysian cooperatives and its relationship on risk management (RM) practices. The research examines five components of IC;1) integrity and ethical values, 2) commitment for competency, 3) business philosophy, 4) allocation of power and responsibility, and 5) human resource policies and how they are integrated into the daily operations of cooperatives. This study adopted a survey study using a quantitative approach. Respondent populations comprise of managers, staff, and board of top cooperatives. This study shows that all IC components have positive relationships with RM practices. The findings of this research reveal that contribute to the understanding of the internal control (IC) environment and risk management (RM) practices of Malaysian cooperatives. Furthermore, the study provides insights into the importance of implementing effective internal controls to mitigate risks and safeguard the financial stability of cooperatives. The results of this study were valuable for cooperatives, policymakers, and researchers to develop best practices for internal control (IC) environment and risk management (RM) practices in the Malaysian cooperative sector. Keywords: Risk Management, Internal Control Environment, Business Structures, Business Philosophy, Competence.
42 Risk Management Practices and Internal Control Among Cooperative Sectors in Malaysia Nor Suhaily Bakar1*, Shuhaimi Jaafar1 , Hazelena Dewi Fatahul Ariffin1 , Nor Rosmawati Abdul Karim1 & Nurza Mohamed Yusof1 1Faculty of Management and Muamalah, Universiti Islam Selangor, Malaysia *Corresponding author: [email protected] ABSTRACT A whistleblower is an employee who discloses information that the individual reasonably believes is evidence of gross mismanagement; gross waste of funds; an abuse of authority; a substantial and specific danger to public health or safety; or a violation of law, rule, or regulation. While a whistleblowing is an act of disclosing any unethical or questionable act within an organization by disclosing them to individuals, public or authority that could have influence on the wrongdoing. In Malaysia, the whistleblowing principles have been highlighted in the Malaysian Code of Corporate Governance (MCCG) with 3 main principles. It that covers; (1) Board Leadership and Effectiveness, (2) Effective Audit & Risk Management and, (3) Integrity in Corporate Reporting and Meaningful Relationship with Stakeholders. These 3 main principles are then break out into 13 principles of practice. The principles emphasized on the importance of corporate governance process in which such action would benefit the society and organization. This study purports to explore the whistleblowing disclosure requirement as highlighted in the MCCG and Whistleblower Protection Act 2010, together with the findings of whistleblowing cases highlighted by the mass media in Malaysia. To do so, a content analysis on the MCCG and Whistleblower Protection Act 2010 was performed and matched with the findings of whistleblowing cases highlighted by the mass media in Malaysia from year 2020 until 2023. The findings suggest the positive outcomes of such policies on whistleblowing and why it is important to disclose whistleblowing activities within a company’s operation. Keywords: Whistleblowing, whistleblower, Whistleblower Protection Act 2010, whistleblowing disclosure
43 Pembinaan Rekabentuk Perisian Perakaunan di Institut Tahfiz Swasta (ITS) Malaysia Sri Wahyu Sakina Ahmad Sanusi1 , Nur Suriana Awaludin1*, Zainab Aman 1 , Shahrul Nizam Mohd Danusi1 , Mohd Huzairi Awang @ Husain2 1Universiti Islam Selangor 2 Institut Pendidikan Guru, Bangi, Selangor Pengarang Koresponding: [email protected] ABSTRAK Pelaporan kewangan dalam organisasi amal adalah penting, ia bukan sahaja untuk memantau prestasi mereka dalam terma kecekapan dan keberkesanannya dalam menggunakan sumber awam, tetapi juga untuk memberikan maklumat kepada semua pemegang taruh dengan sumber ekonomi dan kewajipan mereka. Institusi tahfiz kerajaan dilihat tidak dapat menampung permintaan ibu bapa yang ingin menghantar anak-anak mereka ke sekolah ini. Maka Institusi tahfiz swasta (ITS) menjadi pilihan dan alternatif bagi kurikulum tahfiz. Oleh itu, pemerkasaan ITS dilihat signifikan dan keperluan bagi penambahbaikan sistem pengurusan kewangan ITS perlu dilaksanakan agar ia tersusun dan sistematik. Secara umumnya, institut tahfiz swasta yang berdaftar di Malaysia telah berkembang pesat sehingga mencecah kepada 1400 unit sekolah (MAMPU 2021). Pembiayaan dan pengurusan institusi tahfiz bergantung kepada yuran pelajar, sumbangan komuniti dan peruntukan kerajaan negeri. Setakat ini, tiada piawaian pelaporan kewangan yang khusus untuk badan amal termasuk ITS. Ia juga menjadi sukar sekiranya penyediaan pelaporan kewangan masih dilaksanakan secara manual. Pergerakan pesat dalam penggunaan teknologi maklumat (IT) oleh organisasi membantu memperoleh dan melaksanakan operasi perakaunan setiap hari menggunakan perisian perakaunan berkomputer. Pada dasarnya perisian perakaunan digunakan bagi memudahkan penyediaan penyata kewangan syarikat. Oleh kerana kebanyakan sekolah tahfiz yang beroperasi masih belum mempunyai sistem atau perisian perakaunan yang sesuai dan relevan mengikut keperluannya, maka ia menjadi suatu kekurangan dan kelemahan yang perlu diatasi. Justeru itu, objektif kajian ini adalah ; 1)mengenal pasti tatacara perakaunan yang diguna pakai oleh institusi tahfiz swasta (ITS) Malaysia dan 2) mengenal pasti perisian perakaunan yang sedang diguna pakai oleh institusi tahfiz swasta (ITS) Malaysia. Kajian ini menggunakan kaedah kualitatif dan bilangan responden adalah 4 responden. Sumbangan kajian ini adalah bagi membantu pengurusan kewangan ITS lebih sistematik dan meminimakan risiko ketirisan berlaku dalam mengelolakan dana awam bagi memacu kejayaan para huffaz. Kata kunci: institusi tahfiz swasta, pelaporan ,perisian perakaunan, pengurusan.
44 Pembinaan Rekabentuk Perisian Perakaunan Di Institut Tahfiz Swasta (ITS) Malaysia Sri Wahyu Sakina Ahmad Sanusi1*, Nur Suriana Awaludin1*, Zainab Aman1*, Shahrul Nizam Mohd Danusi1*, Mohd Huzairi Awang @ Husain2* 1Universiti Islam Selangor 2 Institut Pendidikan Guru, Bangi, Selangor *Corresponding author: [email protected] ABSTRACT A whistleblower is an employee who discloses information that the individual reasonably believes is evidence of gross mismanagement; gross waste of funds; an abuse of authority; a substantial and specific danger to public health or safety; or a violation of law, rule, or regulation. While a whistleblowing is an act of disclosing any unethical or questionable act within an organization by disclosing them to individuals, public or authority that could have influence on the wrongdoing. In Malaysia, the whistleblowing principles have been highlighted in the Malaysian Code of Corporate Governance (MCCG) with 3 main principles. It that covers; (1) Board Leadership and Effectiveness, (2) Effective Audit & Risk Management and, (3) Integrity in Corporate Reporting and Meaningful Relationship with Stakeholders. These 3 main principles are then break out into 13 principles of practice. The principles emphasized on the importance of corporate governance process in which such action would benefit the society and organization. This study purports to explore the whistleblowing disclosure requirement as highlighted in the MCCG and Whistleblower Protection Act 2010, together with the findings of whistleblowing cases highlighted by the mass media in Malaysia. To do so, a content analysis on the MCCG and Whistleblower Protection Act 2010 was performed and matched with the findings of whistleblowing cases highlighted by the mass media in Malaysia from year 2020 until 2023. The findings suggest the positive outcomes of such policies on whistleblowing and why it is important to disclose whistleblowing activities within a company’s operation. Keywords: Whistleblowing, whistleblower, Whistleblower Protection Act 2010, whistleblowing disclosure
45 Amalan Inovasi Terbuka dalam Aktiviti Pengkomersialan Hasil Penyelidikan di Universiti Marina Muhammad Razaki1,2*, Mohammad Ismail1 dan Nur Izzati Mohamad Anuar1 1Fakulti Keusahawanan dan Perniagaan, Universiti Malaysia Kelantan 2Fakulti Pengurusan dan Teknologi Maklumat, Kolej Universiti Islam Antarabangsa Sultan Ismail Petra (KIAS), Kelantan *Corresponding author: [email protected] ABSTRAK Amalan inovasi terbuka semakin menarik perhatian sebagai pendekatan dalam memperkukuhkan kerjasama, perkongsian pengetahuan dan pemindahan teknologi antara akademia dan industri. Khususnya di universiti, amalan inovasi terbuka memainkan peranan penting dalam aktiviti pengkomersialan hasil penyelidikan untuk merapatkan jurang antara penyelidikan saintifik dengan aplikasi dunia sebenar. Kajian ini bertujuan untuk menilai secara menyeluruh kebolehpercayaan itemitem yang mengukur konstruk amalan inovasi terbuka, serta memberi tumpuan khas pada bagaimana amalan ini dapat meningkatkan kadar pengkomersialan hasil penyelidikan dalam kalangan pensyarah universiti. Pendekatan kuantitatif digunakan dalam kajian ini, dan data diperoleh melalui tinjauan soal selidik yang diisi oleh 109 orang responden, iaitu pensyarah daripada Universiti awam Malaysia yang terlibat secara aktif dalam pengkomersialan hasil penyelidikan. Data yang dikumpulkan melalui kaedah persampelan rawak mudah tersebut dianalisis menggunakan perisian Statistical Packages for Social Sciences (SPSS) versi 26. Hasil kajian awal menunjukkan bahawa responden kerap mengamalkan inovasi terbuka dalam proses mengkomersialkan hasil penyelidikan mereka. Ujian kebolehpercayaan bagi konstruk amalan inovasi terbuka yang mengandungi sembilan item pengukuran telah berjaya diterima dengan nilai alfa Cronbach yang mencapai 0.916. Kesimpulannya, penemuan kajian ini menunjukkan bahawa konstruk tersebut mempunyai kebolehpercayaan dalaman yang baik dan sedia untuk diuji pada peringkat seterusnya. Kata kunci: Amalan inovasi terbuka; pengkomersialan hasil penyelidikan; universiti