Showing papers in "The International Journal of Academic Research in Business and Social Sciences in 2017"

The Relationship between Customer Satisfaction and Customer Trust on Customer Loyalty

Abstract: Furious competition among the banks induces the owners to find out the ways to ensure the sustainability in the market and to gain competitive advantage even among competition. Thus, focus towards the customer loyalty has increased more than ever before which drew the attention of the researchers en route for the identification of the antecedents of customer loyalty. In this regard, the relationship between customer satisfaction and trust on customer loyalty has investigated in the commercial banks of Sri Lanka. The findings revealed a significant positive correlation between customer trust and loyalty; customer satisfaction and loyalty; and customer satisfaction and trust. Customer satisfaction has identified as an important influencer on customer loyalty. Further, customer trust impacted by customer satisfaction which proved that customer satisfaction is an antecedent of customer trust. Moreover, an indirect relationship between customer satisfaction and loyalty through customer trust was observed. The future studies may replicate in other service contexts and comparison of models of government and private banks will give more understanding.

Validity and Reliability of The Instrument Using Exploratory Factor Analysis and Cronbach’s alpha

Abstract: The study was conducted to produce empirical data on the reliability and validity of the Teaching Framework for Mathematics (TF@Maths) questionnaire. A survey was conducted in one public university and one institution of teacher education in Northern Zone of Malaysia towards 436 students from the Mathematics Education. The reliability and validity of the TF@Maths questionnaire were tested with the Cronbach’s alpha and Exploratory Factor Analysis (EFA) respectively using the Statistical Package for the Social Sciences (SPSS) software version 23. The TF@Maths questionnaire is a 7 point Likert- scale survey consisted of 86 items. The Cronbach’s alpha test conducted shows that the overall score was 0.939 indicating high reliability of the items in the instrument. For validity, EFA was then conducted with the items using principal component analysis extraction and Varimax rotation. There were 62 items retaining with the factor loadings that was above 0.4. The factor analysis shows that the TF@Maths produced six factors, namely: mathematics content knowledge, mathematical pedagogical knowledge, general pedagogical knowledge, classroom management skill, mathematics disposition and quality mathematics teacher. The findings of TF@Maths will bebefit educational practitioners in designing a Teaching Mathematics Framework.

Piloting for Interviews in Qualitative Research: Operationalization and Lessons Learnt

Abstract: Qualitative interviews offer rich and detailed information in understanding people’s experiences. However, qualitative inquiry might be difficult for inexperience researcher to adequately perform the interview. Piloting for interview is an integral aspect and useful in the process of conducting qualitative research as it highlights the improvisation to the major study. This article discusses the importance of pilot study, the methods undertaken and the lessons learnt throughout the process. The pilot interview was conducted with two offshore catering employees, as preparation for a dissertation in developing a job satisfaction instrument for offshore catering employees in Malaysia. The useful functions of pilot study are described and in highlighting the advantageous of pilot study, this paper describes the modification made for the major study as a result of the pilot work. These comprise (1) criteria for selecting potential participants, and (2) improving the interview guide, particularly the interview questions.

Integration of STEM Education in Malaysia and Why to STEAM

Abstract: STEM education and political priorities in the US and is rated as one way to ensure global competitiveness. Integrated approach to STEM school level gaining popularity in developed countries like the United States, South Korea, China and Australia. However, much of the debate and suggested that the study of art combined with appropriate discipline of science, technology, engineering and mathematics change STEM to STEAM. STEAM paradigm also emphasizes the importance of STEM education, but also stressed that the art has the ability to open up new ways of seeing, thinking and learning. Whereas current developments in Malaysia has started to show a deep interest and efforts on behalf of the Malaysian government to implement the STEM approach. This article discusses the development of STEM to STEAM education in the United States and the efforts made in Malaysia have begun to use this approach. This study is a qualitative study using literature review. This article proposes combining elements of art into the disciplines in STEM to STEAM in order to strengthen the STEM education, also suggest that the main thing to keep in mind to implement STEM education is to increase the interest of students and teachers' awareness of STEM education. This step involves a new approach to learning and strengthen the curriculum, teacher training and discussions with all interested parties (stakeholders) in order to make STEM education comprehensive and inclusive.

Impact of Supervisor Support on Job Satisfaction: A Moderating role of Fairness Perception

Abstract: Supervisor support plays a substantial role in increasing employee job satisfaction. The aims of this conceptual paper is to provide a theoretical rationale of: a) direct impact of supervisor support on job satisfaction; and b) the moderating role of fairness perception for the positive relationship between supervisor support and job satisfaction. It is argued that increasing competition in the global markets is pushing businesses to focus on ways through which they could help build a much stronger and more competitive workforce. This, principally can be achieved when the employees are happy and contented with their jobs. Job satisfaction has been empirically studied as a significant predictor for various organizational outcomes such as employee commitment, engagement, organizational citizenship behavior, information sharing etc.

Authentic Assessment in Assessing Higher Order Thinking Skills

Abstract: Higher order thinking skills (HOTS) is an important aspect in Malaysian education system. This article is based on a literature review conducted on studies related to assessments specifically on authentic assessments and higher order thinking skills. This article covers concepts and definitions of authentic assessments and higher order thinking skills. Authentic assessments are a form of alternative assessment. The methodology used for this literature review was adapted from the Systematic Guide to Literature Review by Okoli & Schabram. The results of this literature review shows that authentic assessments have potential to measure higher-order thinking skills among students.

Does Workplace Incivility & Workplace Ostracism influence the Employees’ Turnover Intentions? Mediating Role of Burnout and Job Stress & Moderating Role of psychological Capital

Abstract: In last few years, researchers are paying great attention to psychological perspectives in management studies. The purpose of current study is to examine the crucial role of workplace incivility and ostracism in employees’ turnover intentions by concentrating the mediating role of burnout and job stress and moderating influence of psychological capital at health sector. Study is descriptive, quantitative and longitudinal in nature. Data have been collected two times by applying simple random sampling technique. CFA and SEM techniques have been used to explore the understudy behaviors. Findings revealed that workplace incivility and workplace ostracism both have significant and negative relationship with turnover intentions. Moreover, burnout also significantly and partially mediates the relationship between workplace incivility and turnover intentions. Similarly results also enlightened that job stress also partially mediate the association between workplace ostracism and turnover intentions. In addition, psychological capital significantly moderates on the relationship of workplace ostracism, job stress and turnover intentions. This study gives insight understanding regarding the negative consequences of psychological behaviors to organizations.

A Meta-Analysis Study of Satisfaction and Continuance Intention to Use Educational Technology

Abstract: Satisfaction is known as a major measure of continuance intention to use any information systems (IS). This article provides a systematic review of 30 research articles published on the educational technologies continuance intention between 2005 and 2017. The educational technologies continuance intention literature was analyzed based on a series of dimensions including author, relationship between constructs, type of respondents, contexts and instruments used. The main findings of this study, which is the first of its kind, are: (1) there is a significant relationship between satisfaction and continuance intention from the previous research, (2) most of the previous researchers have studied the relationship between satisfaction and continuance intention in the context of e-learning usage and (3) most of the previous researchers have used the instrument related with satisfaction of e-learning usage to measure the satisfaction in their studies. In order to improve research in IT continuance intention, future researchers could apply greater use of the theoretical and methodological approaches such as qualitative methods to investigate the continuance intention of educational technologies.

Can Education Institution Implement STEM? From Malaysian Teachers’ View

Abstract: STEM (Science, Technology, Engineering, Mathematics) has been implemented in schools beginning 2017. The main objective of the paper is to find out the views of science teachers regarding the implementation of STEM in schools. This study utilized a qualitative approach in which interviews were carried out among five secondary school teachers who teach science subjects (science, biology, chemistry or physics). The results showed that teachers’ understanding in implementing STEM is insufficient. This was due to lack of information from the authorities. There are some barriers highlighted in this study which are motivation, syllabus, time constraints, lack of training, inadequate facilities, students’ involvement and school community response. This study suggests the urgent need for authorities to disseminate understanding and provide sufficient training to the teachers as well as to overcome the barriers as they are going to implement STEM in schools.

The Influence of Internet Usage on Student’s Academic Performance

Abstract: The internet is a basic technology in the development of information technology. Now, the Internet have become an important tool and required by the knowledge-based society present the contemporary for information management, information search, communication, and research and learning. A borderless world is realized with the Internet. The use of internet technology will make it easier for people to obtain several of information and the latest information quickly and effectively. The use of the Internet is useful to the world, especially to students. Therefore, as a student, advancement of internet technology should be used as good as possible. Take the advantage of the internet benefits without abused. This research will discuss the use of the Internet among final year students of the Faculty of Information Management, UiTM Puncak Perdana and the impact of its use on their academic achievement. The results obtained have shown that student interest in university among final year students of the faculty of information management is the most effective factor in improving student academic achievement. Besides, the researcher also found that Online Media usage for Education also helps students in improving their academic achievement.

The Impact of Internal Control Systems on Financial Performance: The Case of Health Institutions in Upper West Region of Ghana

Abstract: The significance of upholding effective internal control system in organizations have been persistently and immensely emphasized, due to its positive effects on financial performance. Efficient internal control enables the prevention and detection of fraudulent activities in the institution. In line with this, persistent efforts by policy makers to pursue policies that would improve internal control system in the ministry of health have yielded abysmal results with regards to financial performance in health institutions in the Upper West Region of Ghana. This study sought to determine the impact of internal control variables on financial performance among five health institutions in the region using an ordered logistic regression model for a sample of fifty (50) respondents. We found a positive relationship between internal controls and financial performance. But only three of the control variables remained significant with pvalues less than 5%. It is recommended that the governing body of the institutions, possibly supported by the audit reports implementation committee (ARIC), ensure that the appropriate internal control systems recommended by the auditors in health institutions are monitored periodically.

Troubling Job Demands at Work: Examining the Deleterious Impact of Workload and Emotional Demands on Work Engagement

Abstract: The present study attempted to study the impact of job demands including workload and emotional demands on employees` work engagement. The study sampled bank employees from the large six banks in Pakistan. A total of 537 questionnaires were distributed out of which, 385 were received back and 277 were only were further found to be appropriate for final analysis. Structural equation modeling through using Smart PLS 2.0 was deployed which found workload marked a significant negative impact on employees` work engagement. Accordingly, the study also concluded significant negative impact of emotional demands upon employees` work engagement. The study has confirmed the deleterious effects of job demands like workload and emotional demands on employees work wellbeing, resulting in negatively affecting their engagement.

The Effects of Teacher Commitment on Student Achievement: A Case Study in Iraq

Abstract: Teacher commitment is an internal force that derives teachers to invest more time and energy in keeping up involvement in the school. This willingness of promoting the school creates emotional link between teachers and the school which ultimately inspires teachers to seek ways to enhance teaching profession and establish an effective learning environment to allow students to reach their targets. Commitment to teaching is a crucial factor to contribute to the achievement of students. In addition, passion has a motivating factor; therefore, it is a significant need for high quality learning and teaching. Passion is seeking for the new, and experiencing new ideas. Passion is on the basis of effective teaching. Passion which is indispensable for learning and teaching facilitates learning thorough desire and enthusiasm it creates. Passionate teachers via creating effective learning environments endeavor to increase learning potentials of their students. This study explores the role of teacher commitment in student achievement and focuses on differences passionate teachers make, and points out the effects of passion on effective learning and teaching.

Effect of Teamwork, Employee Empowerment and Training on Employee Performance

Abstract: Employee performance is considered as the main and most important HR practice in every organization as it is the key through which organizations achieve their ultimate goals and they can only achieve productivity and efficiency through higher performance of employees. The thesis focuses to study the direct effects of teamwork, employee empowerment and training on employee performance in telecom sector Islamabad, Pakistan. Based on previous research studies, it is clear that only few researches were carried out on employee performance and its relationship with teamwork, employee empowerment and training, especially in telecom sector. Hence, 150 questionnaires were distributed among employees of three cellular companies such as Ufone, Telenor and Mobilink Islamabad, Pakistan to collect data for the study. To analyse the collected data, multiple linear regression was used on SPSS. The results of the findings showed that teamwork has significant positive effect on employee performance. The study also disclosed that employee empowerment has significant positive effect on employee performance. At last, the study concluded that training has significant positive effect on employee performance. Therefore, it is recommended for every organization to implement such practices in their organizations to improve the overall productivity of the organization and gain competitive advantage.

Audit Committee Effectiveness of Financial Reporting Quality in Listed companies in Nigeria Stock Exchange

Abstract: The paper examines the impact of audit committee on financial reporting quality in listed firms in Nigeria Stock Exchange. The paper uses the conceptual approach on archival data in the form of annual report of listed companies’ annual reports to examine the relationship between audit committee and financial reporting quality. It also examine the role of audit committee in the relationship with financial reporting quality best code of practices of corporate governance and the relationship between independence, size, diligence, and expertise of audit committee.

Sustainable Consumption Practices of Students through Practice-Oriented Approach of Education for Sustainable Development

Abstract: Sustainable consumption practice is an effective approach to educating the younger generation in how to achieve sustainability in the future in agreement with sustainable development principles. This article aims to examine Education for Sustainable Development (ESD) knowledge and sustainable consumption practices. This study has three areas of focus, namely, (i) to study the difference between ESD knowledge and sustainable consumption practices among genders; (ii) to assess the difference between ESD knowledge and sustainable consumption practices by location; and (iii) to analyse the relationship between the variables of ESD knowledge and sustainable consumption practices. This quantitative study was conducted by using a questionnaire instrument. Two types of sampling techniques have been used, namely stratified sampling technique for the selection of schools and random sampling technique to select respondents at the selected schools. This study finds that ESD knowledge among male and female students differs, while sustainable consumption practices are the same in both genders. Next, in terms of sustainable consumption practices, there are differences between male and female students. Findings in regard to the location show that there is no difference between the school students in urban and rural areas in terms of ESD knowledge, except for the sustainable consumption practices variable, which shows significant mean differences between the groups of students from urban and rural areas. Overall, the students had acquired ESD knowledge and sustainable consumption practices. However, when examining the location of the schools, it turns out that the ESD knowledge of the students is similar but in practice the urban school students are better at implementing it. Thus, all parties, especially the schools, local communities, government agencies and non-governmental organisations can expand sustainability practices towards all levels of age and all school locations.

Freedom of Speech in Islam and its Connection with Street Demonstrations

Abstract: Freedom of expression is a right that belongs to every individual in expressing their views. In Islam, every Muslim was given the freedom and rights to defend their rights. Most of the Muslim community considers demonstration is one of the methods of free speech. The question is whether the street demonstrations is a way of expression in line with the guidelines of freedom of expression in Islam? Therefore, this study attempts to examine the extent to which freedom of expression is the cause of street demonstrations. In order to achieve a satisfying results these two objectives were set. First, identifying the concept of freedom of expression from the perspective of Islam. Second, to analyze the relationship between street demonstrations with freedom of expression from the perspective of Islam. The literature review is analyzed using content analysis based on the data collected. Finally, these preliminary findings found Islam allows freedom of expression as long as it does not violate the Islamic laws. Initial results also showed that there are several ways to speak up or to express oneself. One way is to do a demonstration. However, the demonstration is the last step of the speech and demonstrations must be done safely.

Influence of Parental Education on Academic Performance of Secondary School Students in Kuala Terengganu

Abstract: This study aims to examine how parental education influence students’ academic performance. The main objective of the study is to analyse how parental education and parental educational qualification significantly affect secondary school students’ academic performance in Kuala Terengganu, Malaysia. Descriptive Survey Research design was used in which data from 200 respondents was collected using self-administered questionnaire from 4 selected secondary schools within Kuala Terengganu. A stratified random sampling technique was used to sample the respondents. The data was analysed using regression analysis. The result is explained in three forms; demographic information, descriptive analysis and inferential analysis. The result of the analysis indicated that students from parents with high educational qualification perform well than those from parents with lower educational qualification. Finally, recommendations were given to parents, teachers, policy makers and educational administrators.

The Effect of Inventory Management on Organizational Performance Among Textile Manufacturing Firms in Kenya

Abstract: The purpose of the study was to analyze the effect of transport management on supply chain performance in terms of profitability, reliability, cost, responsiveness, flexibility and asset management efficiency of textile manufacturing firms in Kenya. The study was guided by the cooperative game theory. The study adopted the convergent parallel mixed methods design. The study targeted a total of 196 respondents drawn from employees of procurement departments and departmental heads of respective 15 textile manufacturing industries operating in Nairobi County. The sample size was therefore 139 respondents. Stratified and simple random sampling methods were used to select employees of procurement departments from their respective textile firms. Questionnaires and interview schedules were used to gather the data from primary sources. The study applied the use of both qualitative and quantitative data which was analyzed using statistical package for social sciences (SPSS Version 22). Inferential statistics using hierarchical multiple regression and Correlation analysis was applied to test the relationship between the variable and formulated hypothesis. The final analyzed results were presented using tables, graphs and charts. The study concludes that transport management possess the potential of positively influencing supply chain performance of Textile firms and therefore recognizes the importance of transport management in the supply chain. Therefore in order to attain successful organizational performance the study recommends that the management of the textile firms have to put mechanisms in place for addressing transport such as vehicle scheduling, route planning, fleet management, and vehicle tracking for purposes of ensuring competitive edge against other market competitors thus improving superior performance of textile manufacturing firms.

Malaysia Football Coaches: Development Characteristics

Abstract: In this study, the defining development pathways of “A”, “B” and “C” licenced coaches in Malaysia, were examined from the perspective of identifying critical issues and challenges. This research was guided by principles of evolved grounded theory (EGT), (Strauss & Corbin, 1990). Twelve participants were recruited based on the principles of theoretical sampling (Strauss & Corbin, 1998), eventually a cross section of “A”, “B” and “C” licenced coaches were recruited that adequately represented the various levels. In-depth semi-structured interviews were used to explore how participants organised and understood their coaching experiences was used with a recursive design whereby newly identified themes could be explored in subsequent interviews. Furthermore, probe questions were also used to explore ideographic themes and issues relevant to each interviewee. Initially data analysis involved creating electronic written transcripts of the participant’s answer during the interviews. The data underwent systematically construction, deconstruction and reconstruction stages. As expected, stages of development emerged as a central overarching category. Based on the analysis, the following four stages of development emerged, a) pre-accreditation, b) participation, c) developmental and d) performance. These four stages of development formed the central structure of the constructed grounded theory.

Storytelling and Story Reading: A Catalyst for Inculcate Moral Values and Ethics among Preschoolers

Abstract: Value needs to be inculcate since young age to form a human personality which rooted in moral and ethics. Teachers have to deal with a variety of teaching methods and pedagogy that emphasizes the concept of 'student-edutainment' in the process of teaching and learning. Therefore, this study aimed to investigate the use of storytelling and story reading to inculcate moral values and ethics among preschool children. Data collected qualitatively using focus group interviews, observations, document analysis (children's creative painting) and video recording. The collected data were analyzed using thematic analysis using NVivo software version 10.0. The result shows, storytelling and story reading methods capable of fostering moral values such as helping, loving and well behaved. In addition, aspects such as regulation of the code of ethics, social ethics, human relations, well-mannered and courteous are the practice of pre-school children. The results of this study can build a reference database for the kindergarten teachers, Development Research Centre of the National Child (CDRC), parents and the community.

Strategic Assessment based on 7S McKinsey Model for a Business by Using Analytic Network Process (ANP)

Abstract: In this study, the strategic assessment of a business organization was conducted within the context of 7S McKinsey model. The proposed model in the study includes the factors of strategy, structure, style, systems and procedures, skills, shared values, and staffs. The interaction between the factors of the 7S model, which is grounded in the business assessment, was taken into consideration in the study. Therefore, the Analytic Network Process (ANP) technique, which enables to analyze the model’s this interactional and relational situation, was used. It has been understood that the assessment of a business organization in the frame of the 7S model could be done with the model which was proposed in the conclusion of the study. Along with this, the current performance level of each sub-factor in the 7S model could be answered in consequence of analysis. These results of the study give an idea about to what extent a business organization has access to their goals, in the context of the 7S model.

Teenage Pregnancy in Nigeria: Causes, Effect and Control

Abstract: Teenage Pregnancy, a case of under-aged girl usually within ages of thirteen to nineteen years becoming pregnant, is a serious cankerworm that has eaten deep to the fabric of our societies in this contemporary period. The term in every day speech usually refers to women who have not reached legal adulthood to become pregnant. This study focused on the prevalence of this act among the teenagers in Nigeria. The study investigated the general causes, effect and the way out of this social menace in our societies. The study adopts descriptive method to identify basic factors and their effects as they affect our societies. Some of the root causes identified are poverty, peer pressure and media influence while the effects include: school drop-out, inadequate care for the child born by teenage mother, health problems and a host of other vices. The study suggested adequate parental care, eradication of street hawking and inculcation of moral values through religious bodies as ways of reducing teenage pregnancy in Nigeria.

Impact of Employee Engagement on Work Life Balance with the Moderating Role of Employee Cynicism

Abstract: The purpose of this study is to explore the relation between the work life balance and employee engagement. Employee engagement is a very obsolete topic in recent year for increasing the deficiently of employee work life by reducing the cynicism. In the modern era, humans are profoundly engrossed in their professional lives. If they have a lusty grip over worklife balance their performance, accountability and commitment go up, while negative attitudes, stress and turnover go down. The purpose of this research to explore the relation between work life balance, employee engagement and employee cynicism in banking sectors of Faisalabad. For this purpose conducting research, we collected 125 sample sizes out of 300 Population. The result of employee engagement, work life balance and employee cynicism are highly correlated because value are greater than 1 and near 0 respectively.669, .669, and .911.The result gives deep insight into subject terminologies, uncover the challenges, and explore the way in which the concept shapes our experiences. The best implication of this research is to improve the policies for employees in banking sector.

Corporate Social Responsibility Impact on Financial Performance of Bank’s: Evidence from Asian Countries

Abstract: The basic aim of this research is to investigate the effect of corporate social responsibility(CSR) on financial performance of banks in various Asian countries. The data are collected to analyze the performance of banks from respective bank’s annual reports for used variables because study is quantitative in nature. Further for analysis purpose, E-views used to apply correlation and regression on data to check the corporate social responsibility (CSR) impact on bank’s performance. The study results explain that Corporate Social Responsibility (CSR) shows positive and significant impact on financial performance of banks. This indicates that banks are paying intention in corporate social responsibility (CSR) and even bank’s customers are playing similar role in bank’s practices. The study findings confirmed the link of Corporate Social Responsibility (CSR) and financial performance of banks. The study is limited in selection of sample size from all Asian countries in terms of banks and period. The data can be collected of additional banks from other countries for further research. The main contribution of this study is addition in value to the existing literature by exploring corporate social responsibility activates and bank’s financial performance and also increase the bank’s efficiency.

The Influence of Knowledge, Islamic Religiosity and Self-Efficacy on the Intention to Pay Income Zakat among Public Educators in Kedah, Malaysia

Abstract: Zakat is not only a religious obligation which must be complied by all eligible Muslims but also plays a very important role in Islamic fiscal system, specifically as a major source of income and could be used as an instrument to finance certain programs in order to achieve social, political and economic development among Muslim communities. However, the issue which arises is that zakat collection including income zakat is still low which hinders the effectiveness of zakat in playing a more significant role in the state of Kedah. Therefore, this study examines determinants of compliance behavior of income zakat by adding Islamic religiosity and moral obligation to the Theory of Planned Behavior (TPB) in order to gain more understanding of determinants of employment income zakat. The sample size used in this study is 372. This study uses PLS-SEM bootstrap and blindfolding technique in order to examine the relationship, effect size and predictive relevance of the variables of the study. This study proves that attitude, selfefficacy, moral obligation and religiosity have significant relationships and positive influence on intention. However, it is revealed there is no significant relationship between subjective norms, knowledge, perception towards promotional exposure, perception towards law, perception towards service quality, and perception towards equity in zakat distribution, tax rebate, and intention. Furthermore, the finding of this study demonstrates that Islamic religiosity plays a significant role in moderating the relationships between (i) moral obligation and intention and (ii) promotion and intention. Moreover, this study verifies that intention not only has a significant relationship but also significant and large effect size and large predictive relevance on compliance behavior. The findings of this study have important implications not only for knowledge but also to zakat institutions. The empirical evidence has important implications for theory as well as policy. Using a new method, PLS-SEM, this study is able to provide empirical evidence which is in line with findings of previous studies as well as new findings which expand the boundary of knowledge in the area of compliance behavior of zakat. The important contribution of this study is that the factors identified as significant determinants of compliance behavior of income zakat such as attitude, self-efficacy, moral obligation and Islamic religiosity could be useful as a guide for relevant authorities and policy makers to formulate suitable strategies to increase zakat collection in the future.

Islamic Religiosity, Attitude and Moral Obligation on Intention of Income Zakat Compliance: Evidence from Public Educators in Kedah

Abstract: The purpose of this study is to examine the role of Islamic religiosity, attitude and moral obligation on intention to pay income zakat. Quantitative method using questionnaire is used in order to determine significant determinants of intention to pay income zakat. The theoretical framework is adapted and adopted from Ajzen (1991), Kamil (2002), Zainol (2008) and Ram Al Jaffri (2010) and based on deductive reasoning. This study provides empirical evidence that Islamic religiosity, attitude and moral obligation have significant relationships with intention to pay income zakat. This study is hoped to be able to provide conclusive empirical evidence which could be used as guidance for suitable policy and actions by the religious councils in the state of Kedah in order to improve zakat collection and management in the future.

Challenges faced By People with Disability for Getting Jobs: Entrepreneurship Solution for Unemployment

Abstract: A job is the essence of the issue of people with disabilities is unemployed, apart from the issue of education, welfare, comfort, and help and so on. Entrepreneurship should be viewed as a new stepping stone to creating jobs people with disabilities. The challenges of this field and the entrepreneurial approach as a proactive step to help these people solve the employment problem. However, entrepreneurship and the disabled still new and needs to be explored more widely for the benefit of persons with disabilities.

Key Challenges and Issues Consumer Face in Consuming Halal Product

Abstract: Halal businesses involving goods and services are experiencing an amazing growth. The Halal industry has become a lucrative industry contributing to an exceptional business opportunity for the industry players and entrepreneurs. Despite its great potential, especially its huge market covering local and international markets, the various challenges faced by the local industry has limit their performance on serving the halal market. Due to this constraint, consumers have misperception on the halal products availability in the market. Therefore, this study aims to review the consumers’ challenges and concern, particularly in consuming halal products. In addition, future recommendations in dealing with the consumers’ issues concerning the halal products are discussed and presented.

Environmental Accounting Disclosures and Financial Performance: A Study of selected Food and Beverage Companies in Nigeria (2006-2015)

Abstract: The response of firms to environmental liabilities has brought about the reconfiguration of corporate performance indices in a larger context under the subtle influence of environmental and social factors, in order to develop a holistic view of an entity’s performance. This study investigated the relationship of environmental accounting disclosures and financial performance of food and beverage companies in Nigeria. Specifically, the study examined the relationship between environmental accounting disclosures and return on equity of food and beverage companies in Nigeria. It also examined the relationship between environmental accounting disclosures and return on capital employed of food and beverage companies in Nigeria, among others. Four hypotheses were formulated and tested in line with the objectives of the study. Data for the study were collected through secondary sources and analyzed using Pearson’s correlation statistical technique and multiple regression, with the aid of SPSS version 20.00. The study revealed that there is a significant relationship between environmental accounting disclosures and return on equity of selected companies. It also revealed a negative relationship between environmental accounting disclosures and return on capital employed and net profit margin of selected companies. Based on these findings, the researcher recommends among others, that firms should adopt uniform reporting and disclosure standards of environmental practices. This will enhance control and measurement of performance. The study also advocates that firms (especially smaller ones), should be encouraged to disclose their environmental practices in their annual reports in order to enhance their competitiveness which would subsequently, lead to higher corporate performance.