ResearchManagement UnitVolume 5 (2026)Universiti Teknologi MARACawangan Kedah
Page 2 of 132ResearchManagement UnitVolume 5 (2026)Universiti Teknologi MARACawangan Kedah
Editors :Language Editors : Design Editors:eISSN :Published by :Printed by : AZYYATI ANUAR (ASSOC PROF DR)AZLYN AHMAD ZAWAWI (ASSOC PROF DR)NUR SYAZWANIE BINTI MANSOR (DR)NINA ELLISYA BINTI EMIL SALLEHUDDINSITI MUKHLISA BINTI MOHAMAD KHAIRUL ADILAHSHAFILLA SUBRI (DR)2805-47 5XUNIVERSITI TEKNOLOGI MARA08400 MERBOK, KEDAH MALAYSIAPERPUSTAKAAN SULTAN BADLISHAHUNIVERSITI TEKNOLOGI MARA CAWANGAN KEDAH08400 MERBOK KEDAH Copyright@ is held by the owners/authors. The e-Bulletin RMU4U ispublished in its original version without editing the content. However,language editing and proofreading have been conducted by the languageeditor with permission from the authors.The views, opinions, and technical recommendations expressed by thecontributors are entirely their own and do not necessarily reflect theviews of the editors, the faculty, or the university. 9772805 475 000 e ISSN 2805- 47 5X VOLUME 5 (2026)
VOLUME 5 (2026)Table ofContent04750580079951119EDITORIALNOTEIR 5.0BUSINESS,ACCOUNTING& FINANCIALDESIGNER'STHOUGHTSLAW & POLICYLITERATUREAND CULTUREEDITORIALBOARDISLAMIC
SECRETARIATEDITORIALRMU4UVOLUME 5 (2026) ASSOC. PROF. DR. AZYYATI ANUAR ASSOC. PROF. DR.AZLYN AHMAD ZAWAWIChief Editor Editor Editor Editor DesignEditorEditor Editor Editor Editor Editor AssistantChief EditorDR. AHMAD AFIF AHMAROFI AHMAD FAZLAN AHMAD ZAMRI DR. MOHD ZOOL HILMIE BINMOHAMED SAWALDR. NOOR SYAHIDAH MOHAMADAKHIRDR ZURAIDAH MOHAMED ISA DR. SHAFILLA SUBRI DR. ROHAYATI HUSSIN DR. MOHD FAIZAL JAMALUDIN DR. NUR SYAZWANIE MANSORPatron:Assoc Prof. Dr Mahazir IsmailRector UiTM Cawangan KedahAdvisory Boards:Assoc. Prof. Dr Mohd RizaimyShaharudinDeputy Rector Division of Research,Industrial Linkages, Community &AlumniAssoc Prof. Dr. Kamarudin OthmanDeputy Rector Academic AffairsProf. Dr. Noor Zahirah Mohd SidekSecretary:Noraini AwangEditorial Technical Team:Reza Irwan OthmanMohammad Fikri AbdullahPage 5 of 132
VOLUME 5 (2026) RMU4U e-Bulletin Volume 5 (2026)Assalamualaikum warahmatullahi wabarakatuh and warm greetings,Volume 5 of the RMU4U e-Bulletin reflects the continued strength and maturity of ourresearch culture at UiTM Kedah.The 40 articles featured in this volume demonstrate a shared direction in how our scholarsare thinking: critically, responsibly, and with awareness of current and future realities. Acrossdifferent fields, there is a clear emphasis on relevance, whether in navigating digitaltransformation, strengthening governance and legal frameworks, or preserving values,culture, and societal well-being.This is the kind of scholarship we must continue to build, and as we move forward, our focusshould remain on producing knowledge that contributes meaningfully to society, guided byboth innovation and integrity.My appreciation goes to all contributors and the Research Management Unit (RMU) for theircommitment to making this publication possible.Many voices, one purpose.Wassalam.RECTOR’SNOTEAssociate Professor Dr. Mahazir IsmailRectorUniversiti Teknologi MARA KedahPage 6 of 132
VOLUME 5 (2026) Chief Editor, RMU4U E-Bulletin Volume 5It is my pleasure to present Volume 5 of the RMU4U E-Bulletin, a publication that brings togetherdiverse academic voices, thoughtful reflections and meaningful contributions from variousdisciplines. This volume reflects the continued commitment of our contributors to knowledgesharing, critical inquiry and scholarly engagement. This edition features a total of 40 articles,comprising 4 articles on Literature and Culture, 8 articles on Law and Policy, 2 articles on Islamicperspectives, 6 articles on IR 5.0, 6 articles under Designer’s Thoughts, and 14 articles on Business,Accounting and Finance. Collectively, these articles offer a broad and balanced discussion ofcontemporary issues, ranging from culture, governance, ethics and technology to creativity,business practices and financial development.The strength of this volume lies in its interdisciplinary character. Each article contributes to a widerconversation about society, innovation, values and professional practice. The ideas presented inthis bulletin do not stand alone. Rather, they complement one another by offering differentperspectives on the challenges and opportunities faced by individuals, institutions andcommunities in a rapidly changing environment. RMU4U E-Bulletin Volume 5 also demonstrates theimportance of academic writing as a platform for reflection and engagement. Through thispublication, contributors are able to share insights, raise awareness, present critical viewpointsand inspire further discussion. Such efforts are essential in nurturing a culture of intellectualcuriosity, collaboration and continuous learning.As Chief Editor, I would like to express my sincere appreciation to all authors, reviewers, editorialcommittee members and supporting teams for their commitment in making this volume possible.Their dedication has ensured that this bulletin continues to serve as a meaningful platform foracademic contribution and knowledge dissemination. I hope this volume will encourage readers toengage with the ideas presented, reflect on the issues discussed and continue supporting scholarlywriting across disciplines. May RMU4U E-Bulletin Volume 5 continue to grow as a space thatconnects knowledge, creativity and academic excellence.A MESSAGEFROM THECHIEF EDITORDr Azyyati AnuarChief Editor,RMU4U E-BulletinPage 7 of 132
Business, Accounting & FinancialPage 8 of 132
Despite the intention to promote a positive self-imagewhile avoiding social penalties, research suggests thathumblebragging may actually be counterproductive. Forexample Li et al. (2025) studied contents ofhumblebragging on social media in China. They foundthat there is less admiration and a higher contempt feltby observers towards humblebraggers. In this study,humblebraggers were found to be overestimating theextent to which observers of their bragging admired andunderestimated the extent to which others feltcontempt towards them. Furthermore, observers werealso found to be willing to exclude humblebraggers. Thisstudy extended the understanding of humblebragging’sineffectiveness and suggested that there is aninterpersonal miscalibration when people usehumblebragging. Similarly, humblebragging has beenshown to reduce likability, perceived competence,willingness to comply with requests, and even financialgenerosity relative to direct bragging or evencomplaining. These negative effects are a result of failureof humblebragging to deliver the benefits of effectiveself-presentation strategy while exposinghumblebraggers as insincere (Sezer et al., 2018).THE COUNTERPRODUCTIVE OFHUMBLEBRAGGING*Farah Merican Isahak Merican¹*, Nizar bin Nazrin² &Nur Fathia Saleh³. ¹³Faculty of Business and Management, UniversitiTeknologi MARA (UiTM), Cawangan Kedah, KampusSungai Petani, Kedah, Malaysia³²Faculty of Art and Design, Universiti TeknologiMARA (UiTM), Cawangan Kedah, Kampus SungaiPetani, Kedah, Malaysia*[email protected], [email protected],[email protected](*corresponding author)Biodata of authorsFarah Merican Isahak Merican is a senior lecturer inthe Faculty of Business and Management, UniversitiTeknologi MARA, Cawangan Kedah. Her academiccareer and research interests includecommunication, consumer behavior, branding,product design and development, marketingtechnologies, and design technologies. She is alsoactive in collaborative writing.Nizar Bin Nazrin is a lecturer specializing in arthistory and graphic design. Currently attached to theFaculty of Art and Design, Universiti Teknologi MARA,Cawangan Kedah. His research focus includes arthistory, graphic design, digital graphic technology,marketing communication, and product design anddevelopment. He is a member of the IdeologyJournal Editorial Board.Nur Fathia Saleh is a lecturer in the Faculty ofBusiness and Management, Universiti TeknologiMARA, Cawangan Kedah. She starts her academiccareer with interest in digital marketing, logistics,pricing, and global marketing.In social interaction, there are individuals who engagetheir communication by combining self-promotion withapparent modesty or complaint. This type ofcommunicative strategy is called humblebragging (Sezeret al., 2018). Humblebragging seems modest or selfdeprecating, but it is a way to boast about anachievement, often disguised as a complaint, like \"I'm soexhausted from winning all these awards last night\".While intended to show competence or success withoutappearing arrogant, people who humblebrags havegained reputation as socially ineffective. Lately,humblebragging has been particularly prevalent onsocial media and in professional networkingenvironments, where individuals face pressure to appearboth successful and likable (Duffy & Hund, 2015). Someindividuals opt for humblebragging strategy as analternative self-promotion in which they attempt toadvertise positive attributes while concealing self-praisewithin complaints or expression of humbleness.Page 9 of 132
Research on social media influencers also showed humblebraggers are less likable, less competent,and more insincere than straightforward bragging or complaining. Languages used by theseinfluencers are a combination of assertive and expressive language where they subtly highlighttheir achievements. They were also found to be frequently using the complaint-based andhumility-based humblebragging (Sharifah Nurul Afifah & Lilisuariani, 2021; Hanani et al., 2025).Beyond interpersonal perception, humblebragging has a broader implication for economicinteractions and social dynamics. The economics of humble bragging can be explored through thelens of social capital, reputation management, and consumer behaviours. From the perspective ofsocial capital, humblebraggers engage in this communication style or technique as a source ofnetworking and career advancement. When achievements are downplayed, individuals can fostera sense of relatability and community, making it easier to form networks that could lead toeconomic opportunities. The use of hybrid discourse structure that intentionally employsconversational implicature to modestly express alleviated self-reference is an exceptionalhumblebragging (Abdul Jabar et at., 2025). In competitive environments like job markets andsocial media, intelligent humblebraggers may balance between showcasing success andmaintaining modesty to enhance their reputation while avoiding the stigma assigned with overbragging. This can influence hiring decisions, promotions, and social standing.Humblebragging is also evident in consumer behaviour and influencer marketing. Brands andinfluencers sometimes use humblebragging to appear relatable and authentic to their audiences.For example, celebrities or influencers may discuss the pressures or struggles associated withfame while simultaneously showcasing their latest projects or achievements. Research suggeststhat this style of communication can trigger social emotions such as envy, which subsequentlyinfluences consumers’ social cognition and behavioural responses (Feng et al., 2023).Famous humblebragging influencers in Malaysia include Dato Seri Vida, Neelofa and Datin VivyYusof. They often share “modest” successes in business and personal life yet having all this in aprofuse luxury lifestyle. This approach is effective in driving consumer engagement as audiencesmay feel a stronger connection rather than those who are overly polished. Successfulhumblebraggers can leverage their social networks for business opportunities, which can createfeedback loops that reinforce their economic success.Overall, humblebragging represents a widely used but often ineffective strategy of selfpresentation. By masking bragging with complaints or modesty, individuals attempt to appearhumble while highlighting their achievements. However, this strategy frequently backfires, asobservers perceive humblebraggers as both arrogant and insincere. While intended to be a sweetspot for economic and social interactions, humblebragging often results in a double failuresituation of being seen as both arrogant and dishonest. ReferencesAbdul Jabar, N. F., Hassannuddin, M. I. A., & Yunus, K. (2025). When modesty meets self-promotion: A discourse analysis ofhumble-bragging on social media. Journal of Pragmatics and Discourse Analysis, 4(2), 31-38.https://doi.org/10.32996/jpda.2025.4.2.4Duffy, B. E., & Hund, E. (2015). “Having it all” on social media: Entrepreneurial femininity and self-branding among fashionbloggers. Social Media + Society, 1(2), 1–11.Feng, W., Chang, D., & Sun, H. (2023). The impact of social media influencers’ bragging language styles on consumers’attitudes toward luxury brands: The dual mediation of envy and trustworthiness. Frontiers in psychology, 13, 1113655.Mohamed Hamdan, H., Muslim, M., Abdul Manap, N., & Baharudin, A. An analysis on humblebragging language in prince SyedShahid’s social media posts. International Journal of Education, Psychology and Counselling (IJEPC). 10(59), 755-765. doi:10.35631/IJEPC.1059055Li, C., Ybarra, O., Lee, D.S., Adams, S., & Bi, C. (2025). Worse than a braggart: Interpersonal costs of humblebragging in China.Asian Journal of Social Psychology. 28(1). https://doi.org/10.1111/ajsp.12671Sezer, O., Gino, F., & Norton, M. I. (2018). Humblebragging: A distinct—and ineffective—self-presentation strategy. Journal ofPersonality and Social Psychology, 114(1), 52–74. Syed Mohd. Muhiddin, S. N. A., & Abdul Latif @ Bapoo, L. (2021) An analysis of Vivy Yusof’s humblebragging language onsocial media. International Young Scholars Journal of Languages, 4(2). pp. 19-28. E-ISSN: 0128-2573Page 10 of 132
Over the past two decades, performance appraisalsystems have evolved from periodic, conventionalevaluations to digitally enabled, continuousperformance management. Conventional systems aretypically supervisor-driven and focus on pastperformance, relying on standardized rating scales andinfrequent feedback, which often limits employeeengagement and increases the likelihood of evaluationbias (Murphy, 2020).Digital performance appraisal systems address thislimitation by emphasizing continuous feedback, realtime performance monitoring, and developmentalconversations. By enabling ongoing performancediscussions, digital systems improve communicationbetween employees and supervisors and enhancealignment between individual contributions andorganizational objectives (Balcerak & Woźniak, 2025;Mohan & Vasumathi, 2024).PERFORMANCE APPRAISAL INTHE DIGITAL ERA:A COMPARISON OF DIGITAL ANDCONVENTIONAL METHODSSiti Zaharah Safin¹*, Siti Nur Shahira Dahari² & ZatiAtiqah Mohamad Tanuri³¹Faculty of Business and Management, UniversitiTeknologi MARA (UiTM), Cawangan Kedah, KampusSungai Petani, Kedah, Malaysia ²Faculty of Information Science, Universiti TeknologiMARA (UiTM), Cawangan Johor, Kampus Segamat,Johor, Malaysia ³Faculty of Information Science, Universiti TeknologiMARA (UiTM), Cawangan Kedah, Kampus SungaiPetani, Kedah, Malaysia *[email protected],[email protected] [email protected](*corresponding author)Biodata of authorsSiti Zaharah Safin is a senior lecturer at the Facultyof Business and Management, Universiti TeknologiMARA, Kedah Branch. She holds a master’s degree inbusiness administration with a specialization incorporate management from Universiti TeknologiMARA. Her research interests include humanresource management and organizational behaviour.Sitl Nur Shahira Dahari is a senior lecturer at theFaculty of Information Science, Universiti TeknologiMARA, Johor Branch. She earned her Ph.D. inManagement from Durham University, UnitedKingdom. Her research interests focus on knowledgemanagement and information management.Zati Atiqah Mohamad Tanuri is a senior lecturer atthe Faculty of Information Science, UniversitiTeknologi MARA, Kedah Branch. Her researchinterests concentrate primarily on library andinformation management.Page 11 of 132
In addition, digital appraisal systems facilitate more frequent and multi-source feedback, includingpeers and 360-degree evaluations, resulting in more comprehensive and balanced assessments.The use of data-driven metrics and automated performance tracking further enhances objectivityand reduces common appraisal biases, such as recency and halo effects (Mohan & Vasumathi,2024).The digital performance appraisal system also places greater emphasis on employee developmentand innovation. Appraisal criteria focused on competencies, goal achievement, and skilldevelopment are more effective in encouraging innovative work behaviour than conventionalsystems that primarily assess past performance (Curzi, Fabbri & Pistoresi, 2020). The comparisonbetween the conventional and digital performance appraisal systems is illustrated in Table 1.ReferencesBalcerak, A., & Woźniak, J. (2025). Factors influencing the expected advantages and disadvantages of continuous feedbackbased performance appraisal systems. Forum Scientiae Oeconomia, 13(2), 76-102. https://doi.org/10.23762/FSO_VOL13_NO2_4Curzi, Y., Fabbri, T., & Pistoresi, B. (2020). Performance appraisal criteria and innovative work behaviour: The mediating roleof employees’ appraisal satisfaction. In T. Addabbo, E. Ales, Y. Curzi, T. Fabbri, O. Rymkevich, & I. Senatori (Eds.),Performance appraisal in modern employment relations (pp. 11–34). Palgrave Macmillan. https://doi.org/10.1007/978-3-030-26538-0_2Manoharan, G., & Rajoli, S. B. (2024). Leveraging technology for enhancing performance appraisal. In Employee performancemanagement for improved workplace motivation. IGI Global. https://doi.org/10.4018/979-8-3693-4387-6.ch012Mohan, P. M., & Vasumathi, A. (2024). Technology impact: A study on the performance appraisal process in the IT industry.Multidisciplinary Reviews, 7(8), Article 2024173. https://doi.org/10.31893/multirev.2024173Murphy, K. R. (2020). The past, present, and future of performance management. In Performance managementtransformation (pp. 307–328). Oxford University Press. https://doi.org/10.1093/oso/9780190942878.003.0016Vidè, F., Micacchi, L., Barbieri, M., & Valotti, G. (2022). The renaissance of performance appraisal: Engaging public employeesthrough perceived developmental purpose and justice. Review of Public Personnel Administration, 43(4), 623-651.https://doi.org/10.1177/0734371X221116584Zaman, S. I., Jamil, S., Zaman, S. A. A., & Khalid, R. (2025). Engaging the modern workforce: Bridging the gap betweentechnology and individual factors. Journal of the Knowledge Economy, 16, 412–452. https://doi.org/10.1007/s13132-024-01778-3Zwiech, P. (2021). Perception of justice in performance appraisal: Empirical findings from enterprises from the WestPomeranian Voivodship in Poland. Procedia Computer Science, 192, 4649–4657.https://doi.org/10.1016/j.procs.2021.09.243Despite their advantages, the effectiveness of digital appraisal systems depends on organizationalreadiness. Resistance to change, limited technological competence, and cultural barriers continueto pose significant challenges, emphasizing the need for effective training, change management,and a supportive organizational culture (Manoharan & Rajoli, 2024; Zaman et al., 2025). Perceivedfairness in the appraisal process is also essential, as employees who view evaluations as just aremore motivated, engaged, and perform better (Vidè et al., 2023; Zwiech, 2021). Furthermore,employee satisfaction with digital appraisal systems enhances their effectiveness by fosteringinnovative work behavior and improved performance outcomes (Curzi et al., 2020).Table 1: Comparison of Conventional and Digital Performance Appraisal SystemsPage 12 of 132
In today’s organisations, being busy is often seen as asign of commitment. Full calendars, back-to-backmeetings, and overflowing inboxes are commonlyinterpreted as evidence of hard work. Many employeesleave the office feeling exhausted, believing that a tiringday automatically means a productive one.However, organisational research suggests otherwise.Being busy does not necessarily mean creating value. Infact, excessive busyness may reduce effectiveness,increase strain, and weaken long-term performance. Thisarticle explores the difference between busyness andproductivity in the organisational context, using simpleillustrations and research-based insights to clarify whydoing more does not always mean achieving more.Understanding Busyness in OrganisationsBusyness refers to a work pattern where employees areconstantly engaged in activities but lack clarity aboutpriorities or outcomes. Common signs of busynessinclude:Frequent task switchingConstant email and message checkingMeetings without clear objectivesResponding to urgency rather than importanceFrom an organisational perspective, busyness is oftendriven by high job demands, time pressure, and unclearrole expectations. Employees may feel compelled toappear active and responsive, even when these activitiescontribute little to organisational goals.BUSY ORPRODUCTIVE?A SIMPLE WAYTO TELL THEDIFFERENCERosliza Md Zani¹* & Shakirah Mohd Saad²¹²Faculty of Business and Management, UniversitiTeknologi MARA (UiTM), Cawangan Kedah, KampusSungai Petani, Kedah, Malaysia*[email protected] [email protected](*corresponding author)Biodata of authorsRosliza Md Zani is a senior lecturer at the Faculty ofBusiness and Management, Universiti TeknologiMARA Cawangan Kedah, specializing inorganizational behavior. She graduated fromUniversiti Utara Malaysia with a Master's degree inBusiness Administration.Shakirah Mohd Saad is a senior lecturer at theFaculty of Business and Management, UniversitiTeknologi MARA Cawangan Kedah, specializing inMarketing. She holds a Master's degree in BusinessAdministration from Universiti Putra Malaysia.Page 13 of 132
Research in organisational psychology highlights that excessive job demands and constantinterruptions consume cognitive and emotional resources. When employees operate in a state ofcontinuous reaction, their ability to focus, think strategically, and perform effectively declines(Bakker et al., 2023).What Does Productivity Really Mean?Productivity, in contrast, is not about the number of tasks completed but about achievingmeaningful outcomes. Productive employees and teams:Prioritise tasks aligned with organisational goalsAllocate time for focused, uninterrupted workMake conscious decisions about what not to doEvaluate success based on results rather than activity levelsProductivity involves managing energy and attention, not merely time. When organisations providesufficient job resources—such as autonomy, role clarity, and supportive systems—employees arebetter able to regulate their effort and sustain performance over time (Bakker et al., 2023).A Simple Way to Tell the DifferenceThe difference between being busy andbeing productive can be illustrated simply(Figure 1)This illustration shows that productivitybegins with clarity and intention, whilebusyness often emerges from overloadand poor task design.Why Busyness Can Be HarmfulWhile busyness may appear positive on the surface, organisational research warns of its hiddencosts. Tasks that are poorly designed, unnecessary, or perceived as unreasonable can create strainwithout improving performance. These are often referred to as illegitimate tasks—activities thatemployees feel should not require their time or effort. Such tasks contribute to stress, frustration,and disengagement, especially when employees cannot see how their work adds value toorganisational outcomes (Sonnentag & Lischetzke, 2021). Over time, persistent busyness may leadto burnout, reduced job satisfaction, and lower overall effectiveness.Implications for OrganisationsFor organisations, the challenge is not to make employees work harder, but to help them worksmarter. This involves:Reviewing workloads and task relevanceReducing unnecessary meetings and administrative tasksEncouraging prioritisation over constant availabilityDesigning roles that balance demands with adequate resourcesPage 14 of 132
When organisations reward visible busyness rather than real contributions, employees may focuson staying occupied instead of being effective. Shifting the emphasis from activity to outcomessupports healthier work patterns and more sustainable performance.ConclusionBeing busy is easy to observe, but productivity is harder to measure. Yet, productivity is what trulymatters for organisational success. Research clearly indicates that excessive demands andunnecessary tasks drain employee resources, while well-designed work supports focus,motivation, and performance.At the organisational level, the key question should not be “Are employees busy?” but rather “Arethey doing work that truly matters?” Recognising the difference is a simple yet powerful steptowards healthier, more effective workplaces.ReferencesBakker, A. B., Demerouti, E., & Sanz-Vergel, A. I. (2023). Job demands–resources theory: Ten years later. Annual Review ofOrganizational Psychology and Organizational Behavior, 10, 25–53. https://doi.org/10.1146/annurev-orgpsych-120920-053933Sonnentag, S., & Lischetzke, T. (2021). Illegitimate tasks, job stressors, and strain. Annual Review of OrganizationalPsychology and Organizational Behavior, 8, 217–240. https://doi.org/10.1146/annurev-orgpsych-012420-055128Page 15 of 132
IntroductionIn modern Malaysia, digital connectivity has changedfrom a useful tool for work to a social requirement thateveryone must follow. By early 2026, the internet willhave nearly saturated the whole of the peninsular andEast Malaysia, blurring the lines between work andpersonal space. This rapid digitalisation supports thecountry's \"Madani\" economic goals, but it has alsocreated a unique set of psychological burdens, such asinformation weariness and emotional exhaustion (Talwaret al., 2023; Yang & Liu, 2024).JOY OF MISSINGOUT (JOMO)AMONGGENERATION X:A CONCEPTUALPERSPECTIVE ONDIGITAL WELL-BEINGIN MALAYSIARamli Saad¹*, Wan Shahrul Aziah Wan Mahamad² &Yong Azrina Ali Akbar³¹²³Faculty of Business and Management, UniversitiTeknologi MARA (UiTM), Cawangan Kedah, KampusSungai Petani, Kedah, Malaysia*[email protected], [email protected] &[email protected](*corresponding author)Biodata of authorsRamli Saad obtained a Bachelor of BusinessAdministration from International Islamic Universityof Malaysia (IIUM) and a Master of BusinessAdministration (MBA) from Universiti Utara Malaysia(UUM). At present, he is a Senior Lecturer atUniversiti Teknologi MARA (UiTM) Kedah, sharing hisknowledge in marketing and entrepreneurship toeducate and motivate future executives andprofessionals.Wan Shahrul Aziah Wan Mahamad holds a Bachelorof Business Administration (Hons) Marketing and aMaster of Business Administration (MBA) fromUniversiti Teknologi MARA (UiTM). Currently, sheserves as a Senior Lecturer at Universiti TeknologiMARA (UiTM) Kedah with her expertise in themarketing and management field.Yong Azrina Ali Akbar holds a Bachelor of Sciencedegree in Human Resources Development fromUniversiti Teknologi Malaysia (UTM) and a Master ofBusiness Administration (MBA) with a specializationin Marketing from Universiti Putra Malaysia (UPM).Currently, she serves as a Senior Lecturer atUniversiti Teknologi MARA (UiTM) Kedah, where shecontributes her expertise in the management field toeducate and inspire the next generation ofprofessionals.Page 16 of 132
For over a decade, Malaysian scholars have been very interested in the Fear of Missing Out(FOMO), mostly because it has to do with the addictive behaviours of Gen Z. But this deficit-basedview doesn't show the big change that is happening in the country's bridge generation. GenerationX Malaysians, born from 1965 to 1980, are progressively adopting the Joy of Missing Out (JOMO).In contrast to the anxiety-induced involvement observed in younger demographics, JOMO isdefined by a deliberate restoration of autonomy and the emphasis on thoughtful, offline activitiesover superficial digital presence (Li et al., 2024). This study asserts that for the Malaysian Gen Xgeneration, JOMO is not only a response to fatigue but a complex expression of digital maturityand cultural resilience.Conceptual BackgroundThe Cost of Constant ConnectivityHigh use of instant messaging apps like WhatsApp and Telegram, which sometimes act as shadowoffices, is a unique feature of the Malaysian digital experience. This culture of fast reactiongenerates a digital strain that hits Gen X the hardest. They often have to balance high-level workwith caring for both children and aging parents. Recent journal findings indicate that continuousconnectedness results in techno-invasion, wherein the digital realm intrudes upon the sanctity ofprivate life, thus diminishing life satisfaction (Eitan & Gazit, 2024; Soraci et al., 2025).Joy of Missing Out (JOMO)JOMO alters how we think about unplugging from a social loss to a mental gain. People in Malaysiaare beginning to view this as a means of achieving digital sovereignty. Li et al. (2024) define JOMOas a protective psychological factor that significantly reduces the likelihood of adverse socialmedia interactions. People who choose to ignore unnecessary digital noise say they feel more incontrol and cherish the present moment more. This is in line with the Malaysian cultural focus onthe Madani core principle of Kesejahteraan (holistic well-being).Generation X and JOMOMalaysian Gen Xers have a cultural memory that is bilingual. They are good at using digitaltechnologies, but they don't let them define who they are. They had been adults beforesmartphones were common, therefore they have a practical understanding of technology.Emerging study from 2025 suggests that Generation X users are more inclined than their youngercounterparts to engage in selective disconnection, deliberately disregarding notifications toprioritise high-quality, face-to-face contacts (Roberts & Miller, 2025). This indicates that forGeneration X, JOMO represents an adaptive lifestyle attitude rather than a transient escape fromexhaustion.Theoretical FoundationsSelf-Determination Theory (SDT): SDT posits that human flourishing necessitates autonomy (Deci& Ryan, 2000). JOMO is a behaviour that comes from within, where the person claims their right tocontrol their own attention, which goes against the outside social influences that cause anxietyconnected to FOMO (Roberts & Miller, 2025).Socioemotional Selectivity Theory (SST): SST asserts that humans, as they progress through life,prioritise emotionally significant goals over the acquisition of information (Carstensen, 2021). InMalaysia, this is seen in Gen Xers who are reducing their digital social circles to focus on strongfamily and friendship links. This is a way of practicing JOMO by ignoring the larger, noisier socialweb (Ko et al., 2022).Page 17 of 132
Proposition HypothesisP1 Digital overload is a significant positive predictor of emotional weariness in theMalaysian workplace.P2 JOMO has positively associated with mental health and well-being.P3 Moderating Effect: Higher levels of JOMO significantly diminish the adversecorrelation between digital overload and psychological well-being.Proposed Conceptual FrameworkThis paper proposes that JOMO serves as a critical moderator that mitigates the adverse impactsof digital overload on the mental health of Malaysian Generation X.ConclusionAs Malaysia moves toward becoming a high-income digital economy, the mental health of itsworkers has become a major worry. The shift from FOMO to JOMO in Generation X is a sign of howthe country's connection with technology has grown up. In short, JOMO is not a sign of socialdisengagement or technology incompetence; it is a smart way to stay alive in a world whereeveryone is always connected. For Gen X, JOMO is a deliberate decision to exchange the shallowwidth of digital noise for the deep depth of human presence. They are creating a new way ofthinking about digital sovereignty that puts quality of life ahead of quantity of connection. The Joyof Missing Out (JOMO) is a wise way of saying that in a culture when almost everyone is linkeddigitally, the greatest luxury is the ability to be unreachable on purpose and sometimes.ReferencesCarstensen, L. L. (2021). Socioemotional selectivity theory: The role of perceived endings in human motivation.Psychological Inquiry, 32(1), 1–15. https://doi.org/10.1080/1047840X.2021. 1874711Deci, E. L., & Ryan, R. M. (2000). The \"what\" and \"why\" of goal pursuits: Human needs and the self-determination ofbehavior. Psychological Inquiry, 11(4), 227–268.Eitan, T., & Gazit, T. (2024). From FOMO to JOMO: A literature review on social media disconnection and its role in userambivalence. Journal of Digital Media & Policy. Advance online publication. https://doi.org/10.5220/139937Ko, M., Cho, C. H., & Roberts, J. A. (2022). Internet use and well-being across age groups. Information Technology & People,35(6), 1739–1758. https://doi.org/10.1108/ITP-05-2020-0330Li, L., Griffiths, M. D., Niu, Z., & Mei, S. (2024). Joy of missing out (JOMO): A protective factor against problematic socialmedia use. Current Psychology, 43, 1120–1135. https://doi.org/10.1007/s12144-023-04517-wRoberts, T., & Miller, P. (2025). Autonomy in the algorithmic age: Why JOMO is the new digital status symbol. Journal ofConsumer Culture, 25(2), 301–318.Soraci, P., et al. (2025). Fear of missing out and its impact: Exploring relationships with social media use and psychologicalwell-being. Frontiers in Psychology, 16, 1582572. https://doi.org/10.3389/fpsyg.2025.1582572Talwar, S., Dhir, A., Kaur, P., Zafar, N., & Alrasheedy, M. (2023). Why do people deactivate social media accounts? Journal ofRetailing and Consumer Services, 70, 103138. https://doi.org/10.1016/j.jretconser.2022.103138Yang, H., & Liu, B. (2024). Digital overload and emotional exhaustion: The moderating role of mindfulness. InformationTechnology & People, 37(1), 45–62.Page 18 of 132Table 1: Research Propositions and Hypotheses
IntroductionHealth and well being issues have come to the forefrontthe various main forces riding present day patronconduct, consequently indicating the start of a biggermotion in the direction of an extra lively mind-set tofitness and wellbeing. Rather than relying on reactiveremedies to medicine, purchasers are increasingly goingfor proactive strategies highlighting fitness andwellbeing as a manner of existence. Following the COVID19 pandemic, which raised perceptions of private hazardand stimulated human beings to preserve their fitnessand wellbeing (Sheth, 2020; Tay et al., 2023), this fashionsped up. As a result, fitness and wellbeing issues haveunfolded past the scientific subject and are deeplyrooted in patron conduct, subsequently affecting patronperspectives on items, offerings, and life-style.Reflecting this, purchasers increasingly select items andofferings that offer in addition fitness-associatedadvantages past their center application, the shortincrease of fitness-associated industries throughout aspectrum of sectors such as meals and beverage,healthcare, fitness, technology, and well being travel.THE RISE OF HEALTH ANDFUNCTIONAL CONSUMPTION*Fatihah Norazami AbdullahFaculty of Business and Management, UniversitiTeknologi MARA (UiTM), Cawangan Kedah, KampusSungai Petani, Kedah, Malaysia*[email protected](*corresponding author)Biodata of authorsFatihah Norazami Binti Abdullah has been teachingsince 2003 and is currently a senior lecturer in theDepartment of Business Management at the Facultyof Business and Management, Universiti TeknologiMARA in Kedah, Malaysia. She obtained her Master'sdegree in Business, and Management from UniversitiUtara Malaysia in 2003.IN MODERNCONSUMERMARKETSPage 19 of 132
Wearable fitness trackers, nutritional supplements, practical foods, and virtual well beingplatforms` growing enchantment factors to patron want for objects that allow human beings revealthemselves and manipulate their fitness (Shafi et al., 2024; Alalwan, 2025). These developments allendorse a essential alternate in patron conduct wherein fitness control and overall performanceoptimization have emerged as good sized elements influencing patron choices and sensed value.Therefore, this observation examines the developing relevance of fitness, well being, and practicalintake in cutting-edge patron conduct in addition to its theoretical foundation, main mental andsocial motivators, and behavioral consequences.Conceptual Fundamentals of Health and Functional ConsumptionHealth-orientated intake describes behaviors wherein clients pick items and offerings supposed tokeep or beautify their bodily and intellectual wellbeing. Reflecting a higher knowledge of thehyperlink among lifestyle and fitness outcomes, this entails consuming well, running out often, andutilising preventive hospital treatment choices. Wellness intake is an improvement of fitnesscentered intake that suggests an extra entire perspective such as emotional stability, mentalfitness, and well-known existence happiness.More specifically, practical intake is related to merchandise such as fitness-associatedtechnologies, supplements, and practical foods, that offer a really established overall performanceor fitness advantage. Consumers' developing belief of the projected efficacy of those objects inencouraging fitness and private improvement drives them ever extra (Verbeke, 2005; Gong et al.,2025). This is like a larger fashion in society in which human beings are getting extra worried incontrolling their personal fitness and the use of intake as a manner to save you disorder andenhance their usual condition.Drivers of Health, Wellness, and FunctionalConsumptionGreater Health Awareness and PreventionMentalityAs their know-how of persistent disorders, ageing,and lifestyle-associated fitness risks has increased,customers` preference to take part in preventativefitness behaviors has been rising. The COVID-19pandemic has additionally accelerated this fashion ashuman beings end up extra privy to what they eat,take extra supplements, and purchase extra fitnessassociated merchandise to reinforce their immunity(Tay et al., 2023; Wang & Suo, 2024).Societal Influence and Digital InformationDigital technology has modified the manner human beings get and interpret fitness information.Digital platforms, social media, and on-line groups influence shopping for alternatives andattitudes; clients select out realistic gadgets primarily based totally on medical data, socialsuggestions, and virtual knowledge (Alalwan, 2025). Furthermore, social influence adjustmentsconduct because fitness intake styles are associated with private identification and social values.Page 20 of 132
Behavioral Changes After the Pandemic-Pandemic Behavioural ShiftsThe COVID-19 pandemic triggered protracted shifts in purchaser conduct and attitudes. Studieshave proven that sizable disruptions inspire quicker behavioral versions and make strongerpreventive intake styles (Sheth, 2020; Zhu, 2023). Increased purchaser hobby of their fitness, food,and sickness prevention fuelled call for supplements, purposeful foods, and virtual fitnessservices. These behavioral adjustments stem from fundamental mental adjustments in danger,belief and private responsibility.Performance Culture and Self-OptimizationModern purchaser way of life is extra described through self-improvement, productivity, andoverall performance optimization. As customers look for matters that might enhance theircognitive capacity, bodily overall performance, and emotional state, purposeful intake is constantwith this cultural fashion. Personalized fitness answers and wearable fitness era permit clients tocomply with their physiological metrics and modify their life appropriately.Consumer Behavior ImplicationsParticularly in phrases of readiness to pay a top rate fee for objects judged to provide anaffordable fitness benefit (Annunziata et al., 2024), fitness-orientated intake significantly impactsconsumer choices. Trust and credibility appreciably influence buy selections as fitness turns intoan essential purchaser value. Consumers query fitness claims; hence, considering medical factssignificantly influences shopping for selections (Verbeke, 2005; Gong et al., 2025). Therefore,dishonesty or a loss of transparency may cause distrust and harm to emblem image.Technical upgrades have concurrently spurred greater custom designed and preventative types ofintakes, particularly with the resource of wearable gadgets tracking bodily activity, sleep, anduniversal performance. Even yet, if their fitness recognition is high, purchaser behaviors, pricing,and comfort could make it tough for them to hold ordinary healthful activities. The hole amongideals and conduct emphasizes how tough it's miles to show fitness desires into actual conduct.The call for fitness, wellness, and purposeful consumption has ended up a first-rate motivator inshaping the current purchaser conduct surroundings as greater humans depend upon items thatsell their fitness and wellbeing. This inclination has been fuelled with the aid of using fitnessawareness, technological improvements, and the iconic outcomes of the COVID-19 outbreak.Functional intake is a profound shift wherein the purchaser actively engages their fitness via intakeinstead of handiest a passing fad. Rising know-how and technological improvements will makecertain that fitness-associated intake conduct holds to form purchaser conduct.ReferencesAlalwan, A. A. (2025). Artificial intelligence adoption in consumer services: A review and research agenda. Journal ofConsumer Behaviour, 24(1), 45–62. https://doi.org/10.1002/cb.2105Annunziata, A., Mariani, A., & Vecchio, R. (2024). Consumers’ willingness to pay for functional foods: The role of perceivedvalue and trust. Journal of Retailing and Consumer Services, 76, 103540. https://doi.org/10.1016/j.jretconser.2024.103540Gong, W., Stump, R. L., & Maddox, L. M. (2025). Factors influencing consumers’ acceptance of functional foods: A healthbelief perspective. Food Quality and Preference, 108, 104906. https://doi.org/10.1016/j.foodqual.2025.104906Sheth, J. (2020). Impact of COVID-19 on consumer behavior: Will the old habits return or die? Journal of BusinessResearch, 117, 280–283. https://doi.org/10.1016/j.jbusres.2020.05.059Shafi, M., Liu, J., & Ren, W. (2024). Impact of digital health technologies on consumer health behaviour and wellbeing: Asystematic review. International Journal of Environmental Research and Public Health, 21(3), 412.https://doi.org/10.3390/ijerph21030412Tay, J., Lee, S., & Wong, K. (2023). Health consciousness and preventive consumption behaviour in the post-pandemic era.Journal of Consumer Behaviour, 22(5), 1023–1038. https://doi.org/10.1002/cb.2150Verbeke, W. (2005). Consumer acceptance of functional foods: Sociodemographic, cognitive and attitudinal determinants.Food Quality and Preference, 16(1), 45–57. https://doi.org/10.1016/j.foodqual.2004.01.001Wang, Y., & Suo, X. (2024). The impact of perceived health risk on consumer preventive health consumption: Evidence frompost-COVID-19 consumers. Health Policy and Technology, 13(2), 100812. https://doi.org/10.1016/j.hlpt.2024.100812Zhu, H. (2023). Changes in consumer behaviour during and after COVID-19 pandemic: Evidence from health-relatedconsumption. Sustainability, 15(9), 7215. https://doi.org/10.3390/su15097215Page 21 of 132
IntroductionModern consumer goods are defined in part bysustainability. Consumers know more about plasticpollution and climate change; therefore, they wantbusinesses to do more to address them (Peattie & Crane,2005). Consequently, modern product marketingsearches for eco-friendly product choices in manyindustries, including food, fashion, personal care, andhousehold items, which were once only found in tiny,niche markets.Along with this growth, though, comes increasing worryabout the trustworthiness of sustainability. Manycompanies also promote their items as green orenvironmentally friendly. Not every business involved insustainability has a lot of environmental knowledge.Consumers have become more cynical and carefulbecause of a trend whereby businesses misrepresentsustainability, greenwashing (Delmas & Crane, 2025;Burbano, 2011). Consequently, a big obstacle ininvestigations of consumer behavior is spotting thedifference between genuine sustainable goods frompackaging and meaningless environmental efforts.Along with their effect on client behavior, sustainableobjects and packaging can be the point of interest of thisstudy. It will have a take a observe how sustainablewhatever is and the problems companies face inenforcing inexperienced projects. Aside from thefindings, capacity reactions could additionally bestudied.Fatihah Norazami Abdullah*Faculty of Business and Management, UniversitiTeknologi MARA (UiTM), Cawangan Kedah, KampusSungai Petani, Kedah, Malaysia*[email protected](*corresponding author) GENUINESUSTAINABLEPRODUCTS ANDPACKAGING:IMPLICATIONS FORCONTEMPORARYCONSUMERBEHAVIOURBiodata of authorsFatihah Norazami Binti Abdullah has been teachingsince 2003 and is currently a senior lecturer in theDepartment of Business Management at the Facultyof Business and Management, Universiti TeknologiMARA in Kedah, Malaysia. She obtained her Master'sdegree in Business, and Management from UniversitiUtara Malaysia in 2003.Page 22 of 132
Conceptualizing Genuine Sustainable Products and PackagingUsually, sustainable gadgets are the ones whose whole lifetime from uncooked cloth procurementto intake and disposal reasons have little environmental impact (Luchs et al., 2010). Truesustainability requires an all-encompassing, now no longer a modern attitude; Things need to becrafted from recycled stuff, for example. Sustainable commodities then could encompassgreenhouse fuelling emissions, product longevity, energy-green manufacturing, andenvironmentally pleasant sourcing in addition to truthful labour standards (Ottman et al., 2006).Sustainable packaging additionally targets to lessen environmental impact without sacrificingprotection or utility. Design factors encouraging reuse or round economic system systems,decreased packaging volumes, biodegradable, compostable, or recyclable substances are amongstthe standard strategies. Real sustainable packaging considers the existence cycle, customeraccess, and shipping performance with the aid of using emphasizing end-of-existence disposal,consequently stressing those aspects.Actual sustainability contrasts with symbolic claims in terms of transparency, measurable results,and third-party accreditation in genuine actions; greenwashing would consist of ambiguouswording, partial disclosures, or false images. Therefore, eco-labels and certifications might be ahelpful guide for consumers in judging the truthfulness of the sustainability assertions.Consumer Behaviour and PerceptionsEnvironmental awareness, trust, and perceived worth all influence consumer attitudes towardgreen products and packaging. Many times, concern for the environment has proven to be amongthe most crucial indicators of a good attitude toward sustainable consumption. People who feelmorally or personally obligated to assist in preserving the earth are more likely to supportecologically friendly companies.Furthermore, trust and seen legitimacy are very important in the context of decisions pertaining tosustainability. Consumers appreciate companies that have strong and clear sustainability policies.However, if sustainability claims are viewed as either exaggerated or not related to more generalcorporate behaviour, more distrust could be created (Nyilasy et al., 2014). Third-party certificationand open disclosure are among the signals that foster trust and brand reputation.The cost is still the main challenge. Although customers often have afavourable view of sustainability, research shows that they are hesitant topay a premium for goods and services created sustainably (Luchs et al.,2010). While some would pay for sustainability, others usually giveaffordability top priority, hence suggesting a behavior and attitudedisparity.A good illustration of such dynamics is the Theory of Planned Behaviour, inwhich attitudes, subjective norms, and perceived control are proven toinfluence purchase intentions (Ajzen, 1991). Second, the signalling theorysays that sustainable signals, like eco-friendly packaging, show how good aproduct is and how committed a company is to being ethical to customers(Connelly et al., 2011).Page 23 of 132
Challenges to Genuine SustainabilityIncluding real sustainable items into sustainable packaging offers a few difficulties. Sustainablesubstances and sourcing can occasionally upload extra costs. Especially if clients are touchy aboutprices, those charges could make embracing inexperienced merchandise extra hard (Ottman et al.,2006). Magnier et al., 2016) determined that ambiguous sustainable labelling may make clientswary. Unclear sustainability reporting makes it even extra hard for a patron to affirm the accuracyof sustainability claims; It additionally promotes greenwashing (Delmas & Burbano, 2011).Particularly in packaging, practicality, simplicity, and environmental friendliness have trade-offsManagerial and Policy ImplicationsExecutives must comprise it into their essential commercial enterprise approach in preference touse it as a way of marketing. Consumers want to get right of entry to clean and measurableinformation; preferably subsidized via means of dependable certification. Design of merchandiseand packaging should be life-cycle sustainable without compromising software or performance. More specific policies and steady sustainability reporting from a coverage angle can assist todecrease occurrences of greenwashing and lift patron confidence. Moreover, instructional taskssell realistic choices for sustainable consumption.ConclusionFor current purchaser behavior, true sustainable merchandise and packaging have become anincreasing number of vital. Consumers commonly have troubles with openness of information,pricing considerations, perceived legitimacy, and trust. The distinction among actual sustainabilityand greenwashing is essential for businesses, politicians, and customers as well. Intriguing studieson those cross-cultural variations and the usage of virtual technology to elevate openness insustainability would possibly be.ReferencesAjzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211.Connelly, B. L., Certo, S. T., Ireland, R. D., & Reutzel, C. R. (2011). Signaling theory: A review and assessment. Journal ofManagement, 37(1), 39–67.Delmas, M. A., & Burbano, V. C. (2011). The drivers of greenwashing. California Management Review, 54(1), 64–87.Luchs, M. G., Naylor, R. W., Irwin, J. R., & Raghunathan, R. (2010). The sustainability liability. Journal of Marketing, 74(5), 18–31.Magnier, L., Schoormans, J., & Mugge, R. (2016). Packaging sustainability and quality perceptions. Journal of ConsumerPsychology, 26(3), 342–356.Nyilasy, G., Gangadharbatla, H., & Paladino, A. (2014). Perceived greenwashing. Journal of Business Ethics, 125(4), 693–707.Ottman, J. A., Stafford, E. R., & Hartman, C. L. (2006). Avoiding green marketing myopia. MIT Sloan Management Review,48(1), 22–36.Peattie, K., & Crane, A. (2005). Green marketing: Legend, myth, farce or prophesy? Qualitative Market Research: AnInternational Journal, 8(4), 357–370. https://doi.org/10.1108/13522750510619733Page 24 of 132
IntroductionMalaysia’s digital economy has expanded rapidly overthe past decade, driven by high smartphone penetration,increasing internet accessibility, and strong governmentsupport for digitalisation initiatives (Wong, 2014; Yusof &Rahman, 2019). These conditions encouraged the growthof numerous e-commerce platforms aimed at serving anincreasingly digital-savvy population. While platformssuch as Shopee and Lazada successfully consolidatedtheir positions, several highly visible and well-known ecommerce platforms failed or exited the Malaysianmarket (Lee, 2020). Importantly, these failures did notinvolve small or obscure startups. Platforms such as11street Malaysia, GEMP5, Groupon Malaysia, andRakuten Malaysia were widely recognised, heavilypromoted, and supported by substantial corporate orinternational backing (Lim, 2016; Nakamura, 2017). Theireventual withdrawal provides important insights into thestructural challenges of sustaining digital platforms inMalaysia’s competitive e-commerce landscape.11street Malaysia11street Malaysia was launched in 2015 as a joint venturebetween Celcom Axiata and South Korea’s SK Planet. Theplatform entered the market with strong financialresources and extensive marketing campaigns,positioning itself as a direct competitor to Lazada andShopee (Lim, 2016). For several years, 11street achievedhigh brand visibility and merchant participation.E-CommercePlatform Failure inMalaysia: Lessonsfrom Four HighProfile Market ExitsMarlina Muhamad*Faculty of Business and Management, UniversitiTeknologi MARA (UiTM), Cawangan Kedah, KampusSungai Petani, Kedah, Malaysia*[email protected](*corresponding author)Biodata of authorMarlina Muhamad holds a Ph.D. in InformationTechnology and currently serves as a senior lecturerat Universiti Teknologi MARA (UiTM) Kedah Campus,within the Faculty of Business and Management. Herresearch interests focus on ICT and agingpopulations, with her doctoral thesis employing afully qualitative approach to examine social mediafeatures and senior entrepreneurship. She can becontacted via email at [email protected] 25 of 132
Despite these efforts, 11street exited the Malaysian market in 2020. Industry analyses indicate thatthe platform struggled with high operating costs, limited logistics scale, and weak differentiationcompared to dominant competitors (Lee, 2020). According to Lee (2020) again, Shopee and Lazadabenefited from regional economies of scale, superior fulfillment infrastructure, and aggressivesubsidy strategies, which 11street could not sustain over time. This case highlights how late entryinto a winner-takes-most market significantly reduces long-term viability, even with strongcorporate backing.GEMP5GEMP5 was a Malaysian-owned e-commerce platform that gained early traction through cashbackoffers, vouchers, and partnerships with local merchants. Positioned as a homegrown alternative,GEMP5 benefited from national familiarity and targeted promotions (Yusof & Rahman, 2019).However, GEMP5 ceased operations in 2019. Reports suggest that the platform failed to develop asufficiently deep seller ecosystem and struggled to generate consistent transaction volumes(Digital News Asia, 2019). While promotions attracted users temporarily, repeat purchasingbehaviour remained weak, and consumers continued to rely on larger platforms for routineshopping (Yusof & Rahman, 2019). The GEMP5 case demonstrates that local identity alone isinsufficient to overcome structural disadvantages in scale, logistics, and network effects.Groupon MalaysiaGroupon Malaysia was one of the earliest and most recognisable digital platforms in the country.During the early 2010s, its daily-deals model played a significant role in shaping onlineconsumption behaviour, particularly for dining, beauty, and leisure services (Wong, 2014).Despite widespread adoption, Groupon Malaysia exited the market in 2019. The decline wasattributed to merchant dissatisfaction, declining deal quality, and consumer fatigue with voucherbased promotions (Tan & Low, 2019). As e-commerce marketplaces and super-apps began offeringinstant discounts without redemption complexity, Groupon’s value proposition weakened. Thiscase illustrates how business models that fail to adapt to evolving consumer expectations canrapidly lose relevance, even with strong brand recognition.Rakuten MalaysiaRakuten Malaysia entered the market as part of the Japanese e-commerce giant’s global expansionstrategy. Leveraging Rakuten’s international reputation, the platform aimed to attract Malaysianconsumers through a curated marketplace and loyalty-driven approach (Nakamura, 2017).However, Rakuten Malaysia exited in 2018 after failing to gain significant traction. Analysts notedthat the platform struggled with localisation, merchant acquisition, and consumer habit formationin a market already dominated by regional players (Chong, 2018). Chong (2018) added the Rakutencase underscores the limitation of global brand strength in the absence of strong local ecosystemintegration.ConclusionThe experiences of 11street Malaysia, GEMP5, Groupon Malaysia, and Rakuten Malaysiademonstrate that brand recognition, visibility, and financial backing are insufficient to guaranteesuccess in Malaysia’s e-commerce sector. These platforms failed primarily due to intensecompetition, weak differentiation, and structural ecosystem disadvantages. Analysing thesefamiliar failures provides a more balanced understanding of digital platform dynamics in Malaysiaand offers practical insights for future e-commerce strategies.Page 26 of 132
ReferencesChong, S. (2018). Rakuten exits Malaysia amid intense regional competition. The Edge Markets.Digital News Asia. (2019). GEMP5 shuts down operations amid e-commerce consolidation.Lee, J. (2020). Why 11street Malaysia could not survive the e-commerce war. The Star Online.Lim, Y. H. (2016). Malaysia’s e-commerce race heats up with 11street launch. The Malaysian Reserve.Nakamura, K. (2017). Rakuten’s Southeast Asia expansion strategy. Nikkei Asian Review.Tan, A., & Low, P. (2019). The decline of daily-deals platforms in Malaysia. Asian Journal of Business and Economics, 7(2),45–58.Wong, K. L. (2014). Online deal platforms and consumer behaviour in Malaysia. Journal of Retailing and Consumer Studies,6(1), 21–34.Yusof, N., & Rahman, S. A. (2019). Local e-commerce platforms and sustainability challenges in Malaysia. InternationalJournal of Digital Economy, 4(3), 55–68.Page 27 of 132
Unlike many ornamental plants, bromeliads adapt well tocontainer planting, balconies, shaded gardens, and evenindoor spaces (Indoor Vegetable Grower, 2023). Thisversatility explains why bromeliads often begin as acasual hobby and gradually evolve into a small butmeaningful income stream for growers.Bromeliads as a Therapeutic HobbyGardening is widely recognised as a stress-reducingactivity, and bromeliads are particularly suitable forhobbyists with limited time (Azad & Marselle, 2025). Mostspecies require indirect sunlight, good airflow, andmoderate watering (Plantonomics, 2025). Their slow butsteady growth encourages patience and observation, keyelements of mindful horticulture.Scientific evidence supports these benefits. Gardeningactivities are associated with reduced stress levels,improved mood, and enhanced psychological well-being(Soga et al., 2017). For many growers, tending bromeliadsbecomes a form of quiet reflection after work,transforming living spaces into calming greenenvironments.In Malaysia’s urban context, where landed garden spaceis limited, bromeliads offer a practical solution. Verticalmounting, hanging displays, and tabletop arrangementsallow enthusiasts to cultivate plants even in apartments.Bromeliads: From RelaxingHobby to Sustainable IncomeYong Azrina Ali Akbar¹*, Wan Shahrul Aziah WanMahamad²& Ramli Saad³¹²³Faculty of Business and Management, UniversitiTeknologi MARA (UiTM), Cawangan Kedah, KampusSungai Petani, Kedah, Malaysia*[email protected], [email protected] &[email protected](*corresponding author)Why Bromeliads?Bromeliads have quietly earned a special place amongtropical plant enthusiasts in Malaysia (Agropintar, 2024).Their bold leaf structures, striking colours, and compactsize make them visually appealing without demandingexcessive care (Mahoney’s Garden Center, 2025).Belonging to the Bromeliaceae family, bromeliadsinclude popular genera such as Guzmania, Aechmea,Neoregelia, Vriesea, and the increasingly trendy airplants (Tillandsia) (Benzing, 2000).Cultivating Beauty,Livelihood, andStewardshipBiodata of authorsYong Azrina Ali Akbar holds a Bachelor of Sciencedegree in Human Resources Development fromUniversiti Teknologi Malaysia (UTM) and a Master ofBusiness Administration (MBA) with a specializationin Marketing from Universiti Putra Malaysia (UPM).Currently, she serves as a Senior Lecturer atUniversiti Teknologi MARA (UiTM) Kedah, where shecontributes her expertise in the management field toeducate and inspire the next generation ofprofessionals.Wan Shahrul Aziah Wan Mahamad holds a Bachelorof Business Administration (Hons) Marketing and aMaster of Business Administration (MBA) fromUniversiti Teknologi MARA (UiTM). Currently, sheserves as a Senior Lecturer at Universiti TeknologiMARA (UiTM) Kedah with her expertise in themarketing and management field.Ramli Saad obtained a Bachelor of BusinessAdministration from International Islamic Universityof Malaysia (IIUM) and a Master of BusinessAdministration (MBA) from Universiti Utara Malaysia(UUM). At present, he is a Senior Lecturer atUniversiti Teknologi MARA (UiTM) Kedah, sharing hisknowledge in marketing and entrepreneurship toeducate and motivate future executives andprofessionals.Page 28 of 132
Turning Passion into IncomeFor many hobbyists, the shift from leisure to business begins naturally (Bernama, 2025).Bromeliads produce offsets, commonly called “pups”, after flowering. These pups can beseparated, grown, and sold, enabling low-cost propagation with minimal external inputs (Negrelleet al., 2012).According to Lilygrass (n.d), bromeliads appeal to several customer segments:Homeowners seeking low-maintenance decorative plantsLandscape designers working on tropical-themed projectsEvent stylists for weddings and corporate functionsCollectors interested in rare cultivarsAir plants have gained popularity due to their soil-free growth and suitability for modern interiordesign. Beyond air purification, plants enhance occupants' well-being by improving mood,reducing anxiety, and increasing productivity, with their physical appearance also influencingperceptions of air quality and comfort (Berger et al., 2022). Social media platforms such asInstagram, Facebook Marketplace, and TikTok Live have become important sales channels for smallgrowers, reducing dependence on physical nurseries (Sevigny et al., 2025). However, bromeliadcultivation is a slow-growing venture that requires careful attention to plant health and qualitycontrol to achieve premium pricing and customer loyalty. Supplementary lighting with increasedblue light can accelerate inflorescence emergence and improve development, shortening theproduction cycle for commercial bromeliads like Aechmea, Guzmania, and Vriesea (Javadi Asayeshet al., 2021). Substrate choice significantly affects acclimatization success, with coco coir andvermiculite enhancing growth, root development, and survival rates, which are critical forproducing healthy plants (Eisa et al., 2025). Maintaining honest labeling and educating customersabout bromeliad care supports trust and repeat business, while avoiding contamination fromheavy metals like lead is important since bromeliads can accumulate environmental toxins,affecting plant health (Enciso Sáenz et al., 2025). Overall, successful bromeliad sellers focus onoptimizing growth conditions, presentation, and transparency to sustain a premium market despitethe slow growth cycle (Anacleto & Negrelle, 2019).Legal Awareness: Growing and Selling ResponsiblyAny plant-related business must operate within legal boundaries. In Malaysia, the Plant QuarantineAct 1976 (Act 167) regulates the importation of plants and planting materials to prevent the spreadof pests and diseases (Department of Agriculture Malaysia, 1976). Imported bromeliads must beaccompanied by valid phytosanitary certificates. At the international level, some bromeliadspecies are regulated under CITES, particularly certain wild-collected Tillandsia species vulnerableto overharvesting (CITES Secretariat. (2023). Selling illegally collected plants exposes growers tolegal risk and undermines conservation efforts. Ethically responsible bromeliad enterprises focuson plants propagated in nurseries rather than collected from the wild. This practice helps conservenatural populations, supports compliance with regulatory frameworks, and promotes long-termsustainability. At the same time, transparent and ethical sourcing reinforces brand trust andappeals to a growing segment of environmentally aware consumers.Islamic Values and Plant CultivationFrom an Islamic perspective, cultivating plants carries spiritual significance. The Qur’an repeatedlyreminds humanity that vegetation is a sign of divine mercy:“And it is He who sends down rain from the sky, and We produce thereby the growth of all things.We produce from it greenery from which We produce grains arranged in layers. And from the palmtrees – of its emerging fruit are clusters hanging low. And [We produce] gardens of grapevines andolives and pomegranates, similar yet varied. Look at [each of] its fruit when it yields and [at] itsripening. Indeed in that are signs for a people who believe” as stated in Surah Al-An‘am (6:99) (MyIslam, n.d.).Page 29 of 132
Humans are appointed as khalifah (stewards) on Earth as stated in Surah Al-Baqarah (2:30) (QuranNU Online, n.d.), implying responsibility rather than unchecked exploitation. This concept alignsstrongly with sustainable horticulture.The Prophet Muhammad صلى الله عليه وسلم further emphasised the moral value of planting:“If a Muslim plants a tree or sows seeds, and then a bird, or a person, or an animal eats from it, it isregarded as a charity”, as reported in Sahih al-Bukhari (Hadith no. 2320) (Sunnah.com, n.d.).This hadith shows that growing plants, even for business, can bring ongoing rewards if it is done inthe right and ethical way. Therefore, earning income from bromeliads is acceptable in Islam as longas it is done fairly, with care for the environment, and with honesty.Sustainability as a Business AdvantageOverharvesting has historically threatened certain bromeliad species, particularly slow-growingepiphytes (Benzing, 2000). Sustainable bromeliad cultivation supports market stability by creatingpositive feedback loops that benefit both the environment and the economy. Ethical propagationreduces legal risks associated with wild collection, enhances consumer trust, and helps preservebiodiversity, which is crucial given the conservation challenges linked to commercial bromeliadtrade (Negrelle et al., 2012; Mondragón et al., 2016). Hobbyist-turned-entrepreneurs occupy acrucial role in shaping norms within plant communities, influencing supply chains, and raisingcustomer awareness about sustainable practices, thereby impacting conservation outcomes(Mondragón et al., 2016).Closing ThoughtsBromeliads demonstrate how a simple hobby can grow into a purposeful and income-generatingactivity. Their aesthetic appeal, manageable care requirements, and strong market niche makethem suitable for small-scale entrepreneurship in Malaysia. Yet true success depends not only onhorticultural skill, but also on legal awareness, environmental ethics, and values-driven intention.When cultivation is guided by stewardship rather than exploitation, bromeliads become more thanornamental plants. They become symbols of balance between beauty, livelihood, andresponsibility.Bromeliads thrive incontainers and shadedspaces, making them idealfor urban homes.Offsets or ‘pups’ allowbromeliads to bepropagated sustainablyand economically.Air plants have becomepopular for modern interiorsdue to their soil-free growth.Cultivating plants combinespersonal well-being withopportunities for ethicalincome.Page 30 of 132
ReferencesAgropintar. (2024, October 12). Kelebihan NutriBoost untuk bromeliad yang subur.https://agropintar.com/2024/10/12/kelebihan-nutriboost-untuk-bromeliad-yang-subur/Anacleto, A., & Negrelle, R. R. B. (2019). Bromeliads supply chain of Paraná state-Brazil. International Journal of AdvancedEngineering Research and Science, 6(2), 1-12.Azad, S., & Marselle, M. (2025). Thriving Through Stressful Life Events with Nature: A Mixed-Method Study on Tending IndoorPlants and Rumination Resilience. International Journal of Environmental Research and Public Health, 22(3), 369.Benzing, D. H. (2000). Bromeliaceae: profile of an adaptive radiation. Cambridge University Press.Berger, J., Essah, E., Blanusa, T., & Beaman, C. P. (2022). The appearance of indoor plants and their effect on people'sperceptions of indoor air quality and subjective well-being. Building and Environment, 219, 109151.Bernama. (2025, March 8). K’tan homemaker turns gardening hobby into thriving business. Free Malaysia Today.https://www.freemalaysiatoday.com/category/leisure/2025/03/08/ktan-homemaker-turns-gardening-hobby-into-thrivingbusiness/CITES Secretariat. (2023). CITES Appendices I, II and III: Valid from 21 May 2023 [PDF]. Convention on International Trade inEndangered Species of Wild Fauna and Flora. https://cites.org/sites/default/files/eng/app/2023/E-Appendices-2023-05-21.pdfDepartment of Agriculture Malaysia. (1976). Akta Kuarantin Tumbuhan 1976 [PDF].https://www.doa.gov.my/doa/resources/info_doa/akta_kuarantin_tumbuhan_1976.pdfEisa, E. A., Pasquel Davila, D. S., & Ördögh, M. (2025). Enhancing acclimatization conditions for Vriesea splendens ‘fire’: Acomparative analysis of substrate effects on growth and survival. Plants, 14(2), 172.Enciso Sáenz, S., Ruíz Balcázar, A. D. J., Ruiz Lau, N., Enciso Pinto, S., Luján Hidalgo, M. C., & Villalobos Maldonado, J. J.(2025). Evaluation of Bromelia karatas as a bioindicator of lead contamination. Biotecnia, 27.Indoor Vegetable Grower. (2023). Growing bromeliads in pots: Easy step-by-step guide.https://www.indoorvegetablegrower.com/growing-bromeliads-in-pots/Javadi Asayesh, E., Aliniaeifard, S., Askari, N., Roozban, M. R., Sobhani, M., Tsaniklidis, G., ... & Fanourakis, D. (2021).Supplementary light with increased blue fraction accelerates emergence and improves development of the inflorescence inAechmea, Guzmania and Vriesea. Horticulturae, 7(11), 485.Lilygrass. (n.d.). Plant spotlight: Bromeliad. https://lilygrass.com/blog/plant-spotlight-bromeliadMahoney’s Garden Center. (2025, October 20). Bromeliads: Bright, bold, and surprisingly easy.https://mahoneysgarden.com/bromeliads-bright-bold-and-surprisingly-easy/Mondragón, D., del Carmen Méndez-García, E. M., & Morillo, I. R. (2016). Prioritizing the conservation of epiphyticbromeliads using ethnobotanical information from a traditional Mexican market. Economic botany, 70(1), 29-36.My Islam. (n.d.). Surah Al-An’am Ayat 99 [Web page]. https://myislam.org/surah-al-anam/ayat-99/Negrelle, R. R. B., Mitchell, D., & Anacleto, A. (2012). Bromeliad ornamental species: conservation issues and challengesrelated to commercialisation. Acta Scientiarum. Biological Sciences, 34(1), 91-100.Plantonomics. (2025). A simple guide to growing and caring for bromeliads. https://plantonomics.com/bromeliad-careQuran NU Online. (n.d.). Surah Al-Baqarah 30: Arab, Latin, terjemah dan tafsir [Web page]. https://quran.nu.or.id/albaqarah/30/Sevigny, C., Caviglia-Harris, J., Santiago, T. O., & Mullan, K. (2025). The new frontier: social media’s influence on farmingpractices in the Brazilian Amazon. Agricultural and Resource Economics Review, 1-23.Soga, M., Gaston, K. J., & Yamaura, Y. (2017). Gardening is beneficial for health: A meta-analysis. Preventive MedicineReports, 5, 92–99. https://doi.org/10.1016/j.pmedr.2016.11.007Page 31 of 132
Malaysia introduced the Self-Assessment Stamp DutySystem (STSDS) effective 1 January 2026 as part ofbroader tax modernisation efforts. Under this newframework, taxpayers are required to calculate, declare,and pay stamp duty on instruments themselves, shiftingresponsibility from authorities to taxpayers. As a result,taxpayers are responsible for determining the stampduty payable on legal instruments, submitting returns,and making payments through the e-Duti Setem platformvia the MyTax portal, without prior assessment by theInland Revenue Board of Malaysia (IRBM) (MyTax PortalSTSDS). The move is intended to improve administrativeefficiency, speed up processing, and encouragevoluntary compliance.Under the Self-Assessment Stamp Duty System (STSDS),taxpayers are required to determine whether aninstrument is chargeable to stamp duty, identify theappropriate stamp duty category, compute the dutypayable, submit the Borang Nyata Duti Setem (BNDS),and retain stamping records for a minimum period ofseven years (IRBM, 2025). This framework marks adeparture from the previous assessment mechanism,under which the authority formally assessed stamp dutyupon submission of instruments, thereby providing animplicit review and verification safeguard. Recognisingthe complexity associated with the transition to selfassessment, the IRBM announced a penalty waiver forthe first year of implementation (2026) to facilitatetaxpayer adaptation and encourage voluntarycompliance (Malay Mail, 2025).CHALLENGES OF THE SELFASSESSMENT SYSTEM FORSTAMP DUTY IN MALAYSIARoshidah Safeei¹, Nurul Fatihah Ilias² & Zulyanti AbdKarim³¹²³Faculty of Accountancy, Universiti TeknologiMARA, Cawangan Kedah, Kampus Sungai Petani,Malaysia*[email protected],[email protected], [email protected](*corresponding author)Biodata of authorsRoshidah Safeei is a senior lecturer currentlyteaching at the Faculty of Accountancy, UniversitiTeknologi Mara, Malaysia. She holds a master’sdegree in accounting and a Doctor of BusinessAdministration from Universiti Teknologi MARA. Sheis a member of the Malaysian Institute ofAccountants as an A.M. For the past twelve years,she has taught undergraduate students andpostgraduate in various disciplines such as taxation,management accounting, company secretarial, andfinancial accounting. She also demonstrates aprofound commitment to research issues within thedomains of education, taxation, corporategovernance, financial reporting, and managementfraud.Nurul Fatihah Ilias is a Senior Lecturer at the Facultyof Accountancy, Universiti Teknologi MARA (UiTM),Malaysia. She holds a Bachelor of Accounting fromUniversiti Islam Antarabangsa Malaysia (UIAM) and aMaster of Accountancy from Universiti TeknologiMARA (UiTM). With over fourteen years of teachingexperience, she has been actively involved inundergraduate education across a range ofaccounting disciplines, including financialaccounting and reporting, auditing, corporategovernance, and cost accounting. In addition to herteaching responsibilities, she is actively engaged inacademic research, with research interests focusingon audit quality, corporate governance, financialreporting, and accounting education.Zulyanti Abd Karim is a Lecturer at the Faculty ofAccountancy, Universiti Teknologi MARA (UiTM),Malaysia. She holds a Master of Accountancy fromUiTM and has sixteen years of teaching experience inaccounting and auditing at the undergraduate andprofessional levels. Her teaching portfolio includesextensive involvement in the ACCA programme,where she has contributed for approximately eightyears, reflecting her strong engagement withprofessional accounting education. Her researchinterests focus on financial criminology, corporategovernance, financial reporting, and accountingeducation, with particular emphasis on issuesrelated to fraud, accountability, and ethicalreporting practices.Page 32 of 132
The STSDS’s phased rollout aims to improve administrative efficiency and promote voluntarycompliance. Phase 1 covers general stamping, leases or tenancies, and securities from 2026,followed by additional instrument categories in subsequent years (IRBM, 2026). However, thetransition raises significant compliance and operational challenges that merit careful evaluation.Therefore, there are many core challenges in impementing the self-assessment system for stampduty.Compliance Complexity and Interpretation RiskThe transition to a self-assessment regime places a substantial interpretative burden on taxpayers,who must navigate complex statutory provisions to identify chargeable instruments and apply thecorrect stamp duty rates, whether fixed or ad valorem (IRBM, 2025). Errors arising frommisclassification or inaccurate computation may expose taxpayers to enforcement actions duringsubsequent audits. Professional commentary has highlighted that the archaic structure andlanguage of the Stamp Act 1949 exacerbate interpretative difficulties, particularly in determiningthe correct instrument categories and applicable duty brackets (The Star, 2025a).Guidance Limitations and Transitional UncertaintyAlthough the IRBM has encouraged early system testing and issued preliminary guidancematerials, stakeholders have expressed concerns regarding the adequacy of existing guidance tosupport accurate self-assessment (The Star, 2025b). The absence of detailed interpretativeassistance is especially problematic for complex instruments and transactions, wheremisjudgements during the self-assessment process may lead to reassessments, penalties, ordisputes once the transitional relief period concludes (IRBM, 2025).Technology Adoption and System IntegrationThe implementation of the e-Duti Setem system through the MyTax portal represents a significantdigital transformation in stamp duty administration. While early access to the system has beenpromoted to facilitate readiness, technical challenges, including unfamiliar user interfaces,integration issues with existing accounting or legal workflows, and varying levels of digital literacy,may impede effective adoption (The Star, 2025a). Smaller firms and individual taxpayers may facedisproportionate compliance challenges due to limited technological resources and supportinfrastructure.Enforcement Risk Post-Waiver PeriodAlthough the one-year penalty waiver for 2026 provides transitional relief, it does not absolvetaxpayers of their underlying compliance obligations. From 2027 onwards, penalties for inaccuratedeclarations, underpayment of duty, or procedural non-compliance are expected to be enforced inaccordance with the Stamp Act 1949 and related regulations (Malay Mail, 2025). Furthermore,under a self-assessment framework, errors detected during post-submission audits may result inadditional assessments and punitive charges, heightening taxpayers’ exposure to enforcement riskonce the moratorium expires.Page 33 of 132
Transitional Equity and Legacy InstrumentsThe phased implementation of the STSDS and migration from the legacy STAMPS portal raiseconcerns regarding transitional equity, particularly for instruments executed close to theimplementation cut-off date. Uncertainty surrounding the treatment of legacy instruments,retrospective obligations, and reconciliation of prior practices with new procedural requirementsmay give rise to disputes, especially where historical documentation is incomplete or ambiguous(IRBM, 2025).ConclusionThe adoption of the STSDS reflects a broader international trend towards self-assessment inindirect tax administration, aimed at enhancing administrative efficiency and reinforcing taxpayerresponsibility (Organisation for Economic Co-operation and Development [OECD], 2019). However,empirical evidence from other jurisdictions suggests that self-assessment regimes implementedwithout sufficient educational and institutional support may increase compliance risk andadministrative friction. In the Malaysian context, while the initial penalty waiver represents aconstructive transitional measure, sustained capacity-building initiatives for taxpayers and taxpractitioners remain essential to ensure long-term compliance effectiveness.The transition to a self-assessment model for stamp duty in Malaysia constitutes a significantreorientation of tax administration. Although the reform holds potential benefits in terms ofefficiency and compliance facilitation, it also presents notable challenges relating to statutoryinterpretation, procedural clarity, technological readiness, and enforcement exposure. To addressthese challenges, policymakers should prioritise the development of comprehensive guidancematerials, structured taxpayer education programmes, and user-centric digital systemenhancements to support accurate and confident compliance under the STSDS.Page 34 of 132ReferencesInland Revenue Board of Malaysia. (2026). Sistem taksir sendiri duti setem (STSDS). https://www.hasil.gov.my/en/stampduty/sistem-taksir-sendiri-duti-setem-stsds/Malay Mail. (2025, December 21). No penalties in first year of self-assessment stamp duty system, says LHDN.https://www.malaymail.com/news/malaysia/2025/12/21/no-penalties-in-first-year-of-self-assessment-stamp-dutysystem-says-lhdn/202777Organisation for Economic Co-operation and Development. (2019). Tax administration 2019: Comparative information onOECD and other advanced and emerging economies. OECD Publishing. https://doi.org/10.1787/74d162b6-enThe Star. (2025a, December 19). E-stamp duty begins transition, LHDN urges early testing.https://www.thestar.com.my/news/nation/2025/12/19/e-stamp-duty-begins-transition-lhdn-urges-early-testingThe Star. (2025b, December 19). More guidance needed for self-assessment stamp duty system.https://www.thestar.com.my/news/nation/2025/12/19/more-guidance-needed
CONCEPTUALFRAMEWORK:INTEGRATING TASAWUFPRINCIPLES INTOEXCELLENT CUSTOMERSERVICEIntroductionExcellence in customer service is widely recognized as acritical determinant of customer satisfaction,organizational reputation, and competitive advantage(Parasuraman et al., 1988). Conventional service qualitymodels such as SERVQUAL emphasize measurabledimensions including reliability, responsiveness, andempathy. However, these models often overlook deeperethical and spiritual motivations that shape servicebehaviour (Ladhari et al., 2020).In predominantly Muslim societies such as Malaysia,Islamic spiritual principles—particularly Tasawuf—offer ameaningful foundation for understanding serviceexcellence beyond technical competence. Tasawufemphasizes inner purification (tazkiyat al-nafs), sincerity(ikhlas), and excellence (ihsan), which guide serviceemployees to perform their duties with moral integrityand spiritual consciousness. Integrating Tasawuf intocustomer service provides a holistic perspective thatlinks professional behaviour with ethical responsibilityand accountability before Allah.Service Quality, Ethics, and SpiritualityIn today’s competitive environment, excellent customerservice reflects not only operational efficiency but alsocharacter, compassion, and moral responsibility. Froman Islamic perspective, service excellence emerges fromthe integration of knowledge, ethical practice, and divineblessing (barakah). While SERVQUAL remains a valuableframework for assessing service quality, recent studieshighlight the importance of incorporating ethical andspiritual dimensions to better explain service behaviour(Adawiyah & Pramuka, 2020).Shakirah Mohd Saad¹ & Rosliza Md Zani²¹²Faculty of Business and Management, UniversitiTeknologi MARA, Cawangan Kedah, Kampus SungaiPetani, Kedah, Malaysia*[email protected],[email protected](*corresponding author)Biodata of authorsRosliza Md Zani is a senior lecturer at the Faculty ofBusiness and Management, Universiti TeknologiMARA Cawangan Kedah, specializing inorganizational behavior. She graduated fromUniversiti Utara Malaysia with a Master's degree inBusiness Administration.Shakirah Mohd Saad is a senior lecturer at theFaculty of Business and Management, UniversitiTeknologi MARA Cawangan Kedah, specializing inMarketing. She holds a Master's degree in BusinessAdministration from Universiti Putra Malaysia.Page 35 of 132
IntroductionExcellence in customer service is widely recognized as a critical determinant of customersatisfaction, organizational reputation, and competitive advantage (Parasuraman et al., 1988).Conventional service quality models such as SERVQUAL emphasize measurable dimensionsincluding reliability, responsiveness, and empathy. However, these models often overlook deeperethical and spiritual motivations that shape service behaviour (Ladhari et al., 2020).In predominantly Muslim societies such as Malaysia, Islamic spiritual principles—particularlyTasawuf—offer a meaningful foundation for understanding service excellence beyond technicalcompetence. Tasawuf emphasizes inner purification (tazkiyat al-nafs), sincerity (ikhlas), andexcellence (ihsan), which guide service employees to perform their duties with moral integrity andspiritual consciousness. Integrating Tasawuf into customer service provides a holistic perspectivethat links professional behaviour with ethical responsibility and accountability before Allah.Service Quality, Ethics, and SpiritualityIn today’s competitive environment, excellent customer service reflects not only operationalefficiency but also character, compassion, and moral responsibility. From an Islamic perspective,service excellence emerges from the integration of knowledge, ethical practice, and divine blessing(barakah). While SERVQUAL remains a valuable framework for assessing service quality, recentstudies highlight the importance of incorporating ethical and spiritual dimensions to better explainservice behaviour (Adawiyah & Pramuka, 2020).Page 36 of 132Islamic Ethical Foundations in Customer ServiceIslamic teachings emphasize that all human actions, including business and service delivery, mustbe guided by moral principles. According to Ali and Al-Aali (2020), Islamic ethics promote justice(‘adl), compassion (rahmah), and sincerity (ikhlas), which directly influence service quality. Theconcept of ihsan encourages individuals to perform every task to the best of their ability, notmerely to satisfy customers but to seek the pleasure of Allah.Empirical evidence indicates that integrating Islamic values into organizational practices enhancescustomer satisfaction and strengthens trust in service organizations (Hassan et al., 2021). Thesevalues extend ethical service beyond surface-level politeness, fostering consistency, patience, andgenuine care in customer interactions.
Page 37 of 132This conceptual framework positions Tasawuf as the core foundation of Islamic service ethics.Tasawuf focuses on spiritual discipline, self-reflection, and moral development, which shapeservice behaviour from within. When service employees internalize Islamic ethical knowledge andtranslate it into daily practice, service encounters become more meaningful and trustworthy.Viewing service as a trust (amanah) and a form of worship encourages employees to demonstratepatience, kindness, and accountability—qualities that cannot be fully instilled through proceduraltraining alone. Incorporating Tasawuf principles into service education and organizational culturestrengthens both technical competence and ethical resilience, particularly in challenging servicesituations.Mechanisms of InfluenceThe influence of Tasawuf on customer service excellence operates through three interrelatedmechanisms:1.Knowledge (Islamic Ethical Foundations): Understanding core values such as justice,compassion, and sincerity guides service staff to internalize moral standards beyondprocedural compliance.2.Practice (Behavioural Application): Applying these values consistently in service encountersstrengthens trust, reduces conflict, and enhances perceived service quality. Empathy — a keySERVQUAL dimension — directly resonates with Islamic principles of compassion.3.Blessing (Barakah): When service behaviour aligns with sincere intentions to please Allah, it isbelieved to attract divine blessing, improving both performance outcomes and emotionalresilience among service providers.Integrating Tasawuf into Customer Service Excellence
Page 38 of 132ConclusionCustomer service excellence requires more than technical skills and procedural compliance; itdemands a strong ethical and spiritual foundation. Tasawuf offers a comprehensive framework forcultivating sincerity, compassion, and moral accountability in service delivery. By integratingIslamic spiritual principles into customer service management, organizations can enhanceemployee conduct and customer satisfaction in a holistic and sustainable manner, particularlywithin Muslim-majority contexts such as Malaysia.ReferencesAdawiyah, W. R., & Pramuka, B. A. (2020). Corporate da’wa based on spiritual capital: Internalizing the concept of ihsan incorporate work culture. Afkaruna: Indonesian Interdisciplinary Journal of Islamic Studies, 21(1), 221–240.https://doi.org/10.18196/afkaruna.v21i1.26800Ali, A. J., & Al-Aali, A. (2020). Islamic perspectives on leadership and organizational practices. Edward Elgar Publishing.Hassan, R., Abdullah, N. A., & Ismail, A. G. (2021). Service quality and customer satisfaction in Islamic-based serviceorganizations. International Journal of Islamic Business Ethics, 6(2), 45–58.Ladhari, R., Souiden, N., & Dufour, B. (2020). The role of emotions in customer satisfaction and delight: A cross-culturalIslamic service perspective. Journal of Services Marketing, 34(2), 214–226. https://doi.org/10.1108/JSM-02-2019-0066Murat, W. R. W. N. S. C., Anwar, I. F., & Hashim, N. H. (2024). Service quality, brand image, customer satisfaction, andcustomer loyalty towards telecommunications service providers in Malaysia: A PLS-SEM approach. International Journal ofAcademic Research in Business and Social Sciences, 14(8), 490–504. https://doi.org/10.6007/IJARBSS/v14-i8/22219Parasuraman, A., Zeithaml, V. A., & Berry, L. L. (1988). SERVQUAL: A multiple-item scale for measuring consumer perceptionsof service quality. Journal of Retailing, 64(1), 12–40.Yasim, M. A.-A., & Ahmad Zaini, A. F. (2022). The influence of service quality towards customer satisfaction with low-costairlines in Malaysia. Jurnal Evolusi, 3(2), 1–10.
Page 39 of 132THE PRIBUMIBURSA MALAYSIAZAKAT INDEX:IMPACT ANDMARKETENGAGEMENTIntroductionThe landscape of Islamic social finance in Malaysiareached a significant milestone in July 2024 with thelaunch of the PRIBUMI Bursa Malaysia Zakat Index(PBMZI). Developed by Bursa Malaysia Berhad incollaboration with the Persatuan Remisier BumiputeraMalaysia (PRIBUMI), the index represents a specializedevolution in capital market benchmarking. Unliketraditional indices that prioritize Shariah-compliantbusiness activities as their primary filter, the PBMZI isuniquely designed to track and recognize Public ListedCompanies (PLCs) and their subsidiaries based on theirtangible contributions to corporate Zakat (ZakatPerniagaan). Notably, Zakat is an obligation for bothindividuals and business entities. Building on this,business entities are more likely to pay business Zakatthan individuals, as businesses are intended to generateprofit (Abdul Wahab & Borhan, 2015).Furthermore, the conceptual foundation of the PBMZI isrooted in the recognition of social obligation rather thanstrict sectoral exclusion. Inclusion in the index isdetermined by corporate Zakat contributions derivedfrom either Shariah-compliant business arms or Shariahcompliant assets within a PLC’s structure. Crucially,these contributions are assessed in accordance with theresolutions of the Muzakarah of the Fatwa Committee ofthe National Council for Islamic Religious AffairsMalaysia (1992 and 2001).The methodology involves rigorous screening of auditedconsolidated financial statements. By focusing on Zakatexpense figures as the primary data point, the indexcreates a transparent record of a PLC’s commitment toIslamic social redistribution.*Syukriah AliFaculty of Business and Management, UniversitiTeknologi MARA, Cawangan Kedah,Kampus Sungai Petani, Kedah, Malaysia*[email protected](*corresponding author)Biodata of authorsSyukriah Ali has been in the teaching professionsince 2006 and is currently a Senior Lecturer in theDepartment of Banking and Finance, Faculty ofBusiness and Management, at Universiti TeknologiMARA, Kedah, Malaysia. She obtained her Master ofBusiness Administration (MBA) from Universiti UtaraMalaysia in 2006.
Page 40 of 132A defining characteristic of the PBMZI is its “Shariah-neutral” stance, which distinguishes it fromconventional Islamic indices. Although the name “Zakat” inherently implies an Islamic context, theindex does not exclusively track Shariah-compliant stocks. In particular, it encompasses bothShariah-compliant and non-Shariah-compliant entities, provided they meet the Zakat contributioncriteria. Moreover, the index is a full market capitalization-weighted index comprising the 200largest companies on Bursa Malaysia’s Main Market. It recognizes the act of contribution,regardless of the overarching Shariah status of the parent PLC’s consolidated annual report.The primary purposes of the PBMZI are:1.Recognition: To provide a formal platform that acknowledges PLCs for their role in nationalsocio-economic development through Zakat.2.Encouragement: To serve as a catalyst that incentivizes more PLCs to formalize and increasetheir corporate Zakat contributions.3.Institutional Synergy: To act as a standardized benchmark for engagement between thecorporate sector and State Zakat Offices, fostering a more integrated Islamic social financeecosystem.As a result, by institutionalizing Zakat recognition within the framework of a top-tier exchange suchas Bursa Malaysia, the PBMZI offers a new conceptual model for how capital markets can supportindigenous social goals while maintaining a broad market representation. Specifically, at itsinception, the PBMZI comprised 27 constituents representing a broad spectrum of industries,including Financial Services, Utilities, Telecommunications and Media, Property, Plantation,Technology, Health Care, Transportation and Logistics, Consumer Products and Services, andEnergy. As of December 2025, the index has expanded to include 28 constituents, reflecting asteady increase in corporate Zakat participation among Malaysian PLCs (Bursa Malaysia, IndexFactsheet Jan 2026).Impact and Strategic Significance1.Growth in National Zakat Contributions : The institutionalization of the PBMZI is expected tocatalyze a significant increase in corporate Zakat contributions within the Malaysian economy.Thus, by providing a formal platform for recognition, the index incentivizes PLCs to prioritizetheir religious fiscal obligations.2.Specialized Tools for Institutional Mandates : Beyond its role as a social benchmark, the PBMZIprovides investors with sophisticated tools to track specific investment strategies andinstitutional mandates. For fund managers and institutional investors tasked with fulfillingsocial finance objectives, the index serves as a transparent filter to identify high-performingcompanies that meet rigorous Zakat-related criteria.
Page 41 of 1323. Integration with ESG and Maqasid al-Shari’ah : The PBMZI is intrinsically aligned with the Social(S) pillar of the Environmental, Social, and Governance (ESG) framework. By rewarding wealthredistribution, the index aligns with the broader objectives of Maqasid al-Shari’ah (the goals ofShariah), particularly in promoting social justice and economic equity. Essentially, this alignmentpositions Zakat as both a religious duty and a modern, sustainable financing instrument thatensures capital market growth contributes to the well-being of the wider community (Maslahah).4. Strengthening Malaysia as a Global Islamic Financial Hub : By highlighting profitable companiesthat actively fulfill their Zakat obligations, the index aims to attract a new generation of sociallyconscious investors. This visibility is expected to increase market participation and diversify theinvestor base within the Malaysian capital market. Ultimately, the successful implementation ofthis pioneering index strengthens Malaysia’s status as a global leader in Islamic financialinnovation.ConclusionThe PBMZI represents a sophisticated evolution in the Malaysian capital market, bridging the gapbetween corporate profitability and Islamic social responsibility. However, while the index is“Shariah-neutral” in its inclusion of both Shariah-compliant and non-compliant stocks, its focus ontangible Zakat contributions creates a unique benchmark for corporate transparency. Accordingly,by formalizing the recognition of Zakat-paying PLCs, the index shifts beyond traditional financialmetrics to prioritize a faith-based model of social equity.Additionally, the strategic impact of the PBMZI is far-reaching. It incentivizes a higher volume ofcorporate Zakat contributions to support the national economy while providing institutionalinvestors with the necessary tools to fulfill specific social mandates. Furthermore, by aligningclosely with the Social (S) pillar of the ESG framework and the foundational principles of Maqasidal-Shari’ah, the index validates Zakat as a modern instrument for achieving social justice andeconomic equity.Consequently, by highlighting profitable and socially responsible companies, the PBMZI attracts anew class of ethical investors, thereby increasing market participation. As Malaysia continues torefine this pioneering index, it solidifies its global leadership in Islamic financial innovation. It alsooffers a visionary model for how capital markets can catalyze sustainable and inclusive economicgrowth.ReferencesAdawiyah, W. R., & Pramuka, B. A. (2020). Corporate da’wa based on spiritual capital: Internalizing the concept of ihsan inAbdul Wahab, A., & Borhan, J. T. (2015). Kepatuhan Zakat Oleh Syarikat Tersenarai Awam Di Malaysia: Zakat ComplianceAmong Public Listed Companies in Malaysia. The Journal of Muamalat and Islamic Finance Research, 12(2), 69–85. Retrievedfrom https://jmifr.usim.edu.my/index.php/jmifr/article/view/117Bursa Malaysia. (2026, Feb 10). PRIBUMI Bursa Malaysia Zakat Index.https://www.bursamalaysia.com/trade/our_products_services/indices/customised_index/pribumi_bursa_malaysia_zakat_indexNew Straits Times, (2024, July 15). Bursa Malaysia, Pribumi launch world's first zakat index.
Page 42 of 132THE AUDIT PROFESSION IN THEDIGITAL ERA: TECHNOLOGY,PROFESSIONAL JUDGMENT,AND RESEARCH IMPLICATIONSNurul Fatihah Ilias¹, Roshidah Safeei² & Zulyanti AbdKarim³*Faculty of Accountancy, Universiti Teknologi MARA,Cawangan Kedah, Kampus Sungai Petani, Malaysia*[email protected],[email protected], [email protected] (*corresponding author)The audit profession is undergoing significant change asdigital technologies are increasingly integrated into auditmethodologies, decision-making processes, andprofessional practices (Fotoh & Lorentzon, 2021;Leocádio et al., 2025; Lombardi et al., 2025). Theadoption of technologies such as artificial intelligence(AI), big data analytics, blockchain, and automated audittools has transformed how audits are planned, executed,and evaluated by enabling auditors to analyse entirepopulations of transactions, enhance risk assessment,and improve fraud detection (Dawood & Almagtome,2025; Thaluru et al., 2026). These technological toolsimprove audit efficiency and accuracy, allowing auditorsto focus more on high-risk and judgment-intensive areas.However, technology does not eliminate uncertainty orthe need for professional discretion, as audit outputsstill require interpretation, contextualisation, andvalidation by auditors. Consequently, audit qualityremains highly dependent on auditors’ professionaljudgment when evaluating complex data, assessingmateriality, and determining appropriate auditresponses (Tavares et al., 2025).Biodata of authorsNurul Fatihah Ilias is a Senior Lecturer at the Facultyof Accountancy, Universiti Teknologi MARA (UiTM),Malaysia. She holds a Bachelor of Accounting fromUniversiti Islam Antarabangsa Malaysia (UIAM) and aMaster of Accountancy from Universiti TeknologiMARA (UiTM). With over fourteen years of teachingexperience, she has been actively involved inundergraduate education across a range ofaccounting disciplines, including financialaccounting and reporting, auditing, corporategovernance, and cost accounting. In addition to herteaching responsibilities, she is actively engaged inacademic research, with research interests focusingon audit quality, corporate governance, financialreporting, and accounting education.Roshidah Safeei is a senior lecturer currentlyteaching at the Faculty of Accountancy, UniversitiTeknologi Mara, Malaysia. She holds a master’sdegree in accounting and a Doctor of BusinessAdministration from Universiti Teknologi MARA. Sheis a member of the Malaysian Institute ofAccountants as an A.M. For the past ten years, shehas taught undergraduate students in variousdisciplines such as taxation, managementaccounting, company secretarial, and financialaccounting. She also demonstrates a profoundcommitment to research issues within the domainsof education, taxation, corporate governance,financial reporting, and management fraud.Zulyanti Abd Karim is a Lecturer at the Faculty ofAccountancy, Universiti Teknologi MARA (UiTM),Malaysia. She holds a Master of Accountancy fromUiTM and has sixteen years of teaching experience inaccounting and auditing at the undergraduate andprofessional levels. Her teaching portfolio includesextensive involvement in the ACCA programme,where she has contributed for approximately eightyears, reflecting her strong engagement withprofessional accounting education. Her researchinterests focus on financial criminology, corporategovernance, financial reporting, and accountingeducation, with particular emphasis on issuesrelated to fraud, accountability, and ethicalreporting practices.
As audit technologies become more sophisticated, auditors must carefully balance reliance onautomated systems with professional scepticism, as excessive reliance may result in automationbias and reduced critical evaluation of system-generated outputs (Kwok et al., 2024). Thishighlights that technology functions as an enabler rather than a substitute for human judgment,reinforcing the central role of professional expertise in maintaining audit quality in the digital era.Furthermore, professional judgment is essential in addressing ethical issues arising from digitalauditing, including data privacy, cybersecurity risks, and algorithmic bias (Stumke & Swanepoel,2025). Auditors are responsible for ensuring that audit technologies are used in accordance withethical principles and professional standards. The balance between leveraging technologicalefficiency and upholding ethical integrity is crucial for sustaining trust in the audit profession(Lombardi et al., 2025). The digital transformation of auditing has heightened the demand for newauditor competencies. Technological agility, including proficiency in data analytics tools, AIapplications, and information systems, has become a fundamental requirement for modernauditors (Leocádio et al., 2025; Matta & Chamoun, 2025). Continuous professional development isessential to ensure that auditors remain competent in evaluating and applying emergingtechnologies effectively (Setiawan et al., 2021).At the same time, the automation of routine audit tasks has increased the importance of soft skillssuch as professional judgment, communication, and critical thinking. As advanced technologiesgenerate complex audit outputs, auditors must be able to interpret these findings, explain themclearly to stakeholders, and exercise sound judgment in situations characterised by uncertaintyand ambiguity (Awad, 2025). Consequently, integrating technical expertise with interpersonalcompetencies has become central to auditors' evolving professional identity in the digital era.However, the growing use of technology in auditing also poses significant challenges for regulatorsand standard setters. Existing regulatory frameworks and professional standards were primarilydeveloped in a pre-digital context and may not fully address the complexities associated withtechnology-enabled audits. As a result, regulators are under increasing pressure to provide moreexplicit guidance on the appropriate use of advanced technologies, while ensuring continuedcompliance with fundamental audit principles such as independence, transparency, andaccountability (Siddiqui & Raheman, 2025).Page 43 of 132
Page 44 of 132In conclusion, the audit profession in the digital era is characterised by an increasingly complexinteraction between advanced technologies and professional judgment. While digital toolsenhance audit efficiency, accuracy, and coverage, they do not diminish the importance of humanjudgment. Instead, technology reshapes the nature of professional judgment, requiring auditors tointegrate technical insights with ethical reasoning and professional scepticism. The future of theaudit profession depends on the ability of auditors, regulators, and educators to balancetechnological innovation with the core values of the profession. For researchers, this evolvinglandscape offers rich opportunities to examine how technology influences judgment, audit quality,and professional identity, thereby advancing auditing theory and practice.ReferencesAwad, G. (2025). Internal auditor: Soft skills and hard skills in the era of artificial intelligence. In AI's Transformative Impacton Finance, Auditing, and Investment (pp. 73-100). IGI Global Scientific Publishing.Dawood, A. N., & Almagtome, A. (2025). Impact of AI on auditing: Transforming assurance services in the digital age. 2025International Conference on Frontier Technologies and Solutions (ICFTS), Chennai, India.Fotoh, L. E., & Lorentzon, J. I. (2021). The impact of digitalization on future audits. Journal of emerging Technologies inAccounting, 18(2), 77-97.Kwok, S., Omran, M., & Yu, P. (2024). Audit digitalization, do-calculus, and professional judgment: A practical evidence fromChina. In Harnessing Technology for Knowledge Transfer in Accountancy, Auditing, and Finance (pp. 1-25). IGI GlobalScientific Publishing.Leocádio, D., Malheiro, L., & Reis, J. C. G. d. (2025). Auditors in the digital age: a systematic literature review. DigitalTransformation and Society, 4(1), 5-20.Lombardi, D. R., Kim, M., Sipior, J. C., & Vasarhelyi, M. A. (2025). The increased role of advanced technology and automationin audit: A delphi study. International Journal of Accounting Information Systems, 56, 100733.Matta, J., & Chamoun, E. (2025). Exploring auditor adaptability in the digital era through levels of expertise: The role of ITliteracy. Digital Business, 100126.Setiawan, S., Hanny, Lestari Dewi, N., Handayani, R., Purnama Sari Eddy, E., & Purba, M. (2021). Supporting auditorcompetence in the digital era 4.0. through the audit learning system in universities. Proceedings of the 7th InternationalConference on Industrial and Business Engineering, Macau, China.Siddiqui, O., & Raheman, A. (2025). Exploring the role of technology in auditing: Opportunities and challenges fromstakeholder perspectives. International Journal of Auditing. https://doi.org/10.1111/ijau.70021Stumke, O., & Swanepoel, M. J. (2025). 5 artificial intelligence in auditing and compliance processes. Artificial Intelligenceand Accounting: Ethical, Legal, and Social Implications, 69.Tavares, M. C., Almeida, M. F., Vale, J., & Kapo, A. (2025). Audit 5.0 in risk and materiality assessment: An ethnographicapproach. Journal of Risk and Financial Management, 18(8), 419.Thaluru, M., Gupta, M., Liao, Z., Zhang, T., & Sharman, R. (2026). Impact of AI on audit and assurance. In Advancing IT auditsthrough integrative approaches and emerging technologies (pp. 63-100). IGI Global Scientific Publishing.
Page 45 of 132A lot of people try to minimise their tax liabilitywhenever it comes time to pay their taxes. However, it iscritical to understand the distinction between taxavoidance and tax evasion because the former isallowed while the latter is illegal.TO AVOID OR EVADE: WHICHWAY WOULD YOU GO?Nor Azrina Mohd Yusof¹ & Lee Chai Chuen²¹Faculty of Accountancy, Universiti Teknologi MARACawangan Kedah²Academy of Language Studies, Universiti TeknologiMARA Cawangan Kedah(*[email protected], [email protected])(*corresponding author)Biodata of authorsNor Azrina Mohd Yusof is a senior lecturer currentlyserving at the Faculty of Accountancy, UniversitiTeknologi MARA, Kedah Branch, Malaysia. She holdsa Doctor of Philosophy in Accounting from UniversitiTeknologi MARA, Malaysia. She is a member of theMalaysian Institute of Accountants as an associatemember. Over the past nine years, she has beenactively involved in teaching undergraduatestudents in various disciplines such as taxation,financial accounting and strategic management. Herresearch interests focus on areas including taxation,corporate governance, social innovation, education,digital learning and Chinese cultural. She hasdemonstrated a consistent commitment to scholarlyresearch and academic leadership, particularly ininitiatives aimed at improving tax compliance amongSMEs and promoting digital learning tools in highereducation.Lee Chai Chuen is a senior lecturer at the Academyof Language Studies, Universiti Teknologi MARA,Kedah Branch, Malaysia. She holds a Master’s degreein Linguistic from University of Malaya and has overa decade of experience teaching Mandarin languagecourses to undergraduate students. His teachingcovers various aspects of Mandarin, includingspeaking, listening, reading, and writing. Lee isactively involved in research on language education,digital learning tools, and teaching methodologiesfor non-native Mandarin learners. She has also coauthored textbooks and contributed to studies onlocal Chinese community history, reflecting hiscommitment to both language education andcultural preservation.What is the definition of tax avoidance?Tax avoidance is a legal method for individuals ororganisations to lower the amount of tax they pay byfollowing the rules and laws established by thegovernment. In other words, tax avoidance occurs whena person arranges their financial affairs in a way thatpermits them to pay less tax but not violating any laws.There is no agreed general definition of tax evasion,however some experts believe it is morally unethical(Marwat et al., 2021).For example:Claiming personal tax relief such as education fees,medical expenses for parents, or life insurancepremiums.Investing in approved savings plans like the PrivateRetirement Scheme (PRS) or education funds thatgive tax benefits.
Page 46 of 132These actions are legal because the government offers tax breaks to encourage specificbehaviours, such as saving for retirement or investing in education. Taxpayers can legitimatelyreduce their tax burden by following the regulations and filing correct claims with supportingpaperwork. Tax avoidance is often seen as a smart financial planning strategy. However, aggressivetax avoidance where people exploit loopholes in the tax system can be frowned upon by taxauthorities and the public, even if it’s still technically legal.What is tax evasion?Tax Evasion is a criminal offence under which an individual or business unlawfully avoids to paytaxes by either not reporting their income, over-stating deductions or lying to the tax authority.Tax evasion is punishable by imprisonment, large fines if those convicted must pay the taxes owedin addition to the fines (Loo et al., 2010). Examples of tax evasion include:Not reporting income from a side business or cash sales.Claiming fake expenses or deductions.Underreporting actual income to reduce tax payable.Using fake documents or invoices to lower taxable income.What is the definition of tax avoidance?Tax avoidance is a legal method for individuals or organisations to lower the amount of tax theypay by following the rules and laws established by the government. In other words, tax avoidanceoccurs when a person arranges their financial affairs in a way that permits them to pay less tax butnot violating any laws. There is no agreed general definition of tax evasion, however some expertsbelieve it is morally unethical (Marwat et al., 2021).For example:Claiming personal tax relief such as education fees, medical expenses for parents, or lifeinsurance premiums.Investing in approved savings plans like the Private Retirement Scheme (PRS) or educationfunds that give tax benefits.
Page 47 of 132These actions are legal because the government offers tax breaks to encourage specificbehaviours, such as saving for retirement or investing in education. Taxpayers can legitimatelyreduce their tax burden by following the regulations and filing correct claims with supportingpaperwork. Tax avoidance is often seen as a smart financial planning strategy. However, aggressivetax avoidance where people exploit loopholes in the tax system can be frowned upon by taxauthorities and the public, even if it’s still technically legal.What is tax evasion?Tax Evasion is a criminal offence under which an individual or business unlawfully avoids to paytaxes by either not reporting their income, over-stating deductions or lying to the tax authority.Tax evasion is punishable by imprisonment, large fines if those convicted must pay the taxes owedin addition to the fines (Loo et al., 2010). Examples of tax evasion include:Not reporting income from a side business or cash sales.Claiming fake expenses or deductions.Underreporting actual income to reduce tax payable.Using fake documents or invoices to lower taxable income.Tax evasion harms the country's economy since the government uses tax revenue to pay publicservices such as hospitals, schools, and road upkeep. When individuals eschew paying the rightamount of tax due to fraud, they diminish the funds for these services and create a heavier burdenon law‐abiding taxpayers (Andreoni et al., 1998).Tax evasion is punishable as an offence underMalaysia's Income Tax Act 1967. Offenders could be fined RM1,000 to RM20,000, jailed not morethan three years, or both, depending on the seriousness of the offence.Why should we care?Understanding the distinction between tax avoidance and tax evasion is critical for all taxpayers.Tax avoidance uses legal means to lower taxes, but tax evasion involves defrauding the system andis punished by law.
Page 48 of 132It is prudent to carefully manage our finances and take advantage of lawful tax breaks andincentives provided by the government. At the same time, we should avoid deceptive techniquesthat could result in major legal issues and harm our reputation. As a taxpayer, we have the right tostructure our finances so that we can pay the least amount of tax possible, but also have aresponsibility to record our income and spending honestly and accurately.ConclusionIn summary, tax avoidance is legal, while tax evasion is not. Both may result in a reduction of thetax amount payable, but the main difference lies in whether the action complies with the law. Taxevasion involves illegal acts such as hiding income, inflating expenses, or giving false informationto the tax authorities, and it is punishable by law. In contrast, tax avoidance makes use of taxdeductions, reliefs, or incentives that are provided within the legal framework. Every responsibletaxpayer should aim to manage their tax matters properly, make use of lawful tax-savingopportunities, and avoid dishonest or unethical conduct. After all, taxes contribute to thecountry's development and provide public services for all. So, would you avoid or evade? Thechoice is yours.ReferencesAndreoni, J., B. Erard, and J. Feinstein (1998). Tax compliance. Journal of Economic Literature, 36(2), 818–860.Loo, E. C., McKerchar, M., and A. Hansford (2010). Using a combined technique approach, we can better understandMalaysian individual taxpayers' compliance behaviour. Journal of the Australasian Tax Teachers Association, 5(1): 181-202.Marwat, J., Rajput, S. K. O., Dakhan, S. A., Kumari, S., & Ilyas, M. (2021). Tax avoidance as earning game player in emergingeconomies: evidence from Pakistan. South Asian Journal of Business Studies, ahead-of-p(ahead-of-print). 10.1108/SAJBS10-2020-0379.
Page 49 of 132AI-DrivenJournalAccess ViaScopusNurul Hayani Abd Rahman¹*, Zuraidah Mohamed Isa²& Azyyati Anuar³¹²³Faculty of Businessayyat and Management,Universiti Teknologi MARA (UiTM), Cawangan Kedah,Kampus Sungai Petani, Kedah, Malaysia*[email protected],[email protected] & [email protected](*corresponding author)IntroductionThe rapid expansion of global scientific output createsboth opportunities and challenges for researchers.Although access to knowledge has improved, thegrowing volume of publications makes it difficult toidentify relevant and high-quality studies. Traditionalkeyword-based search systems depend on exact wordmatching. This method often yields irrelevant orincomplete results when users employ differentterminology or unclear phrasing.AI-generated summaries and research insightsRecent advances in artificial intelligence (AI) offersolutions that move beyond literal keyword matchingtoward meaning-based retrieval. In databases such asScopus, AI-driven tools support natural languagequeries, contextual interpretation, and automatedresearch insights. These functions improve journalaccess and discovery. AI-powered systems interpret theintent and context of a query rather than matchingisolated terms. Research shows that advanced languagemodels connect research questions with relevant journalarticles more effectively, even when disciplines usedifferent terminology (Malo & Al-zebari, 2025). AI-basedtools also handle ambiguous or complex queries moreeffectively, leading to more accurate results and greateruser satisfaction than traditional systems (Hu et al.,2025; Shamsitdinova et al., 2024).Nurul Hayani Abd Rahman is steadfastly dedicatedto her role as an academic lecturer at Faculty ofBusiness and Management, Universiti TeknologiMARA, Cawangan Kedah. She holds a Master ofBusiness Administration (MBA) from Universiti UtaraMalaysia and has made significant contributions toscholarly discourse through the authorship ofnumerous publications within the domains ofentrepreneurship and human resource management.Zuraidah Mohamed Isa is a dedicated academiclecturer at the Faculty of Business and Management,Universiti Teknologi MARA (UiTM) Cawangan Kedah.She holds a PhD in Finance and Banking fromUniversiti Utara Malaysia and specializes in the fieldsof finance behavior , entrepreneurship, and zakat.She has actively contributed to academic andresearch development through various publicationsand scholarly activities, particularly in areas relatedto asnafpreneur empowerment, nanofinance, andsustainable community development.Azyyati Anuar is a Senior Lecturer at the Faculty ofBusiness and Management, Universiti TeknologiMARA, Kedah Branch. She holds a PhD in OperationsManagement from Universiti Utara Malaysia in 2018.
Page 50 of 132Large databases such as Scopus contain millions of records that require systematic management.AI enhances the categorisation, indexing, and retrieval of research articles. Studies found that AItools can accurately answer subject-specific questions without extensive manual programming(Ghali et al., 2024). By replacing simple keyword matching with semantic retrieval, generatingconcise summaries, organising data systematically, and improving access, AI features on platformssuch as Scopus increase the efficiency and inclusiveness of academic research. Thesedevelopments enable users to navigate large collections and locate relevant studies moreeffectively.ConclusionAI-driven journal access through Scopus marks a significant development in research discovery.Semantic search, automated summarisation, structured metadata management, and user-focusedretrieval systems overcome the limitations of traditional keyword-based approaches. As scholarlyoutput continues to grow, AI-powered systems such as Scopus AI will play a central role in helpingresearchers manage complex information environments and support effective scholarlycommunication.ReferencesGhali, M. K., Farrag, A., Won, D., & Jin, Y. (2025). Enhancing knowledge retrieval with in-context learning and semantic searchthrough generative AI. Knowledge-Based Systems, 311, 113047.Hu, B., Malik, I., Chen, Q., Xie, H., Sohail, N., & Attar, R. W. (2025). Bridging digital literacy gaps with AI-driven semantic searchtechnologies. International Journal on Semantic Web and Information Systems (IJSWIS), 21(1), 1-17..Malo, S., & Al-Zebari, A. (2025). Intelligent semantic search for academic journals using AI and NLP techniques. Journal ofInformation Systems Engineering and Management, 10(415), 404-420.Shamsitdinova, M., Khashimova, D., Niyazova, N., Nasirova, U., & Khikmatov, N. (2024). Harnessing AI for enhanced searchingin digital libraries: Transforming research practices. Indian Journal of Information Sources and Services, 14(3), 102-109.