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				Volume 12 Number 4 
				  
					
						Guest Editor: 
						Associate Professor Dr Bakhtiar Alrazi (Department of 
						Accounting & Finance, Universiti Tenaga Nasional, 
						Malaysia) 
						 
							
								
								
									
										
											
												
													
													
													
													Development of a Mobile 
													Application Using 
													Augmentative and Alternative 
													Communication and Video 
													Modelling for Autistic 
													Children 
													Wan Fatimah Wan Ahmad, Nur 
													Adilla Binti Zulkharnain 
													pp. 1-11 
													 
													
													
													Accounting Students’ 
													Internship Satisfaction on 
													the Work from Home (WFH) 
													Experience during Internship 
													Nurul Nadiah Ahmad 
													pp. 12-23 
													 
													
													
													Lecturer POV: Moving Toward 
													Virtual Learning 
													Sharina Mohd Salleh, Nik 
													Amalena Najebah Nik Azman 
													pp. 24-33 
													 
													
													
													Excellpreneur Board Game 
													(EBG) 
													Salina Daud , Wan 
													Noordiana Wan Hanafi, 
													Nurhidayah Mohamed Othman 
													pp. 34-39 
													 
													
													
													Mobile Learning: Are We 
													Ready? 
													Nor Izzati Nor Redzuan, 
													Maizatul Akmar Mohd Rasli, 
													Nurulhuda Ahmad Razali, 
													Fadhilah Abdul Ghani, Nor 
													Sofiza Abu Salleh, Raja Siti 
													Nurhidayah Raja Idris, Emir 
													Hambali Ahmad Shuffri 
													pp. 40-50 
													 
													
													
													The Effects of Information 
													and Communication Technology 
													(ICT) on the Academic 
													Performance of Accounting 
													Students 
													Nor Hasimah Binti Johari, 
													Amanina Binti Azhar, Noor 
													Hani Aqilah Binti Jailani, 
													Sabrina Binti Jefri, Siti 
													Nuraina Asyyiqin Binti 
													Sheikh Raizal 
													pp. 51-60 
													 
													
													
													Does Government Expenditure 
													Contribute to Malaysia 
													Environmental 
													Sustainability? A Dynamic 
													Analysis 
													Nor Salwati binti 
													Othman, Hussain Ali Bekhet, 
													Ts. En. Steve Anthony 
													Lojuntin 
													pp. 61-72 
													 
													
													
													Food Waste motivational 
													factors: The theory of 
													planned behavior and the 
													role of Big-Five personality 
													traits on Malaysians 
													Generation Z 
													Hamiza Jamaludin, Bahari 
													Mohamed, Nor Azizah 
													Noorashid 
													pp. 73-89 
													 
													
													
													Unravelling Internal 
													Organisational Factors 
													Influencing Environmental 
													Disclosure Practices of an 
													Award-Winning Company 
													Noor Raida Abd Rahman, 
													Nik Nazli Nik Ahmad 
													pp. 90-105 
													 
													
													
													The Performance of Energy 
													Sector in Malaysia: 
													Input-Output Analysis: An 
													Extended Study 
													Asiyyah Sakiinah 
													Dzulkefli, Noriza Mohd Saad 
													pp.106-121 
													 
													
													
													Finding the Link between 
													Corporate Financial 
													Performance and E-Waste 
													Reporting 
													
													Nik Amalena 
													Najebah Nik Azman, Sharina 
													Mohd Salleh 
													
													
													pp. 
													122-129 
											 
											
											 
											
											Food Waste Self-Reported Behavior: 
											An Investigation Among Malaysian 
											Youth 
											Nor Farhana Selahudin, Sharina 
											Mohd Salleh, Nik Amalena Najebah Nik 
											Azman, Norlaila Mazura Mohaiyadin 
											pp. 130-138 
											 
											
											Factors Contributing to Food Waste 
											Awareness among Malaysian Youth 
											Sharina Mohd Salleh, Nik Amalena 
											Najebah Nik Azman, Nor Farhana 
											Selahudin 
											pp. 139-148 
											 
											
											Encouraging Solar PV Investment as 
											one of Renewable Energy in Malaysia 
											Munirah Ramli, Noriza Mohd Saad, 
											Zulkifli Abdullah 
											pp. 149-159 
											 
											
											Environmental Management Accounting 
											Practices and Environmental 
											Performance in Malaysian 
											Manufacturing Industry 
											Nik Kasyfan Zunnur Bin Nordin, 
											Masdiah Abdul Hamid, Raedah Sapingi 
											pp. 160-166 
											      
											
											
											A Review on Malaysia’s Financial 
											Development Trade-off with 
											Environmental Pollution 
											Nor Salwati binti Othman 
											pp. 167-175 
											 
											
											Elasticity of Non-renewable and 
											Renewable Energy towards Electricity 
											Generation for Sustainable Energy in 
											Malaysia 
											Nor Hamisham Binti Harun, 
											Hussain Ali Bekhet 
											pp. 176-188 
											 
											
											
											Tax Compliance: Taxpayers’ View 
											(Perception) 
											
											Azrinawati 
											Mohd Remali, Khairah Ramli, Nur 
											Kamilah Nordin, Nurul Aisyah Hamdan, 
											Nurul Insyirah Ahmad Lutfi 
											pp. 189-200 
											 
											
											Exploring the Involvement of 
											Malaysian Companies in Sustainable 
											Development Goals (SDGs) 
											Sharifah Buniamin, Romlah Jaffar, 
											Norkhazimah Ahmad, Nor Hasimah 
											Johari 
											pp. 201-213 
											 
											
											A Preliminary Longitudinal 
											Stakeholder Engagement Analysis of 
											the Largest Power Company in South 
											East Asia 
											Bakhtiar Alrazi, Abdul Rahim Abd 
											Jamil, Norhayati Mat Husin, Amar 
											Hisham Jaaffar, Faizah Mohd Khalid & 
											Zaifudin Zainol 
											pp. 214-226 
											 
											
											Managers’ Awareness on Green Public 
											Procurement (GPP): A Case of 
											Malaysian Public Enterprises 
											Norkhazimah Ahmad, Sharifah Buniamin 
											pp. 227-235 
											 
											
											Factors Influencing Business 
											Students’ Academic Performance in 
											Accounting 
											Faizah Mohd Khalid, Fatimah Hanim 
											Abdul Rauf, Mohd Akmal Mohd Fauzi, 
											Muhammad Alif Shafiee, Nabihatul 
											Huda Hamid Khan, Nurin Jazlina 
											Rosmahadir 
											pp. 236-245 
											 
											
											CEO Narcissism and CSR Reporting in 
											Malaysian Public Listed Companies 
											Zaifudin Zainol 
											pp. 246-251 
											 
											
											
											Have Courage, Be Kind: The Drivers 
											of Corporate Water Commitment  
										
											
											
											Inaliah Mohd 
											Ali, Norhayati Mat Husin, Bakhtiar 
											Alrazi 
											pp. 252-262 
											 
											
											Do Political Connections Moderate 
											Audit Committee Experts’ Effect on 
											Mandatory Disclosure Transparency? 
											Evidence from Malaysian GLCs 
											Muhammad Iqmal A Manap, Nur Shuhada 
											Ya’acob 
											pp. 263-277 
											 
											
											Board Composition and 
											Characteristics’ Effect on the 
											Quality of Sustainability Reporting 
											Among Companies in Malaysia 
											Muhammad Irshad Khalili Bin Khairil 
											Azman, Azwan Bin Abdul Rashid 
											pp. 278-296 
											 
											
											The Influence of Tax Penalties 
											Towards Tax Compliance Among SMEs in 
											Selangor 
											Mohd Asri Mohd Ali, Muhamad Ballian 
											Qhaidir Bin Zahari , Nur Afiqah 
											Najwa Binti Harizan 
											pp. 297-307 
											 
											
											The Trend of Voluntary Carbon 
											Disclosure Practices in Malaysia: 
											Substantive or Symbolic? 
											Noor Raida Abd Rahman, Azman Hashim, 
											Siti Zaleha Abdul Rasid, Azman 
											Hashim, Rohaida Basiruddin 
											pp. 308-320 
											 
											
											Corporate Reputation: A Measurement 
											of which the Time Has Come 
											Elinda Esa, Nor Raihan Mohamad, Wan 
											Zuriati Wan Zakaria, Norazlina Ilias 
											pp. 321-330 
											 
											
											Determinants of Composite Takaful 
											Operators’ Financial Performance 
											Nur Izzati Ibrahim, Amirul Afif 
											Muhamat, Azreen Roslan, Mohamad 
											Nizam Jaafa 
											pp. 331-336 
											 
											
											Stock Market Movement in Malaysia: 
											Islamic Versus Conventional Stock 
											Market 
											Mohd Husnin Mat Yusof, Syahrul 
											Hezrin Mahmud, Muhammad Fauzi Embong, 
											Mohd Ariff Nafizi B, Nur Liyana 
											Abdul Fatah 
											pp. 337-352 
											 
											
											Smart City - Green Intellectual 
											Capital Model for Sustainability and 
											a Higher Quality of Life 
											Muhamad Khalil Omar, Maliza Delima 
											Kamarul Zaman, Yusmazida Mohd Yusoff 
											pp. 353-364 
											 
											
											Do Environmental, Social, and 
											Governance Practices (ESG) Signify 
											Firm Value? Evidence from FTSE4Good 
											Bursa Malaysia (F4GBM) 
											Nor Edi Azhar Binti Mohamad 
											pp. 365-376 
											 
											
											Sustaining of A Firm During Covid-19 
											Pandemic 
											Sidah Idris, Sean Andrew Labansing, 
											Charlie Albert, Nelson Lajuni, Siti 
											Hajar Samsu 
											pp. 377-383 
											 
											
											Determinants of Presenteeism and 
											Intention to Stay: A Two-Wave Study 
											Tan Fee Yean, Tay Lee chin, Vimala 
											Sanjeevkumar 
											pp. 384-391 
											 
											
											The Impact of Land Use and 
											Transportation Linkage Improvement 
											Towards Intention to Remain in 
											Current Business Activities among 
											Tamu Traders along West Coast Sabah 
											Nurfarhana Mohd Saidi, Sidah Idris 
											pp. 392-402 
											 
											
											Embracing the new norm; challenges 
											faced by lecturers post Covid-19: A 
											focus group study of lecturers in 
											Malaysia 
											Prashalini Naidu, Nur Syahmi Husna 
											binti Nor Azam 
											pp. 403-410 
											 
											
											The Role of Social Enterprises in 
											Achieving Sustainability Development 
											Goals for Malaysia 
											Salina Daud, Wan Noordiana Wan 
											Hanafi, Nurhidayah Mohamed Othman 
											pp. 411-420 
											 
											
											The Effect of Leverage and Liquidity 
											on the Companies’ Performance 
											Hamidah Ramlan 
											pp. 421-424 
											 
											
											
											The Relationship between the 
											Consumer Spending Behaviour with 
											Credit Card Incentives 
											Hamidah Ramlan, Priya Shalini A/P 
											Ramesh 
											pp. 425-430 
											 
											
											Examining the Malaysian Consumer 
											Attitude and Expectation Towards 
											Consumption of Electricity - Phase 1 
											
											Nor Salwati binti Othman, Nurul 
											Hezlin Mohamed Hariri, Wan Nordiana 
											binti Hanafi, Nor Hamisham Harun, 
											Noriza Mohd Saad, Siti Noor Hidayah 
											Toolib 
										
											
											pp. 431-440 
											 
											
											Linkages between Capital Structure, 
											Property Overhang and Financial 
											Sustainability: Evidence from 
											Property Sector in Malaysia 
											Nor Edi Azhar Bt Mohamad, Preveena 
											Murugesu 
											pp. 441-454 
											 
											
											Relationship between Share Price and 
											COVID Cases among All Sectors in 
											Main Market of Bursa Malaysia  
											                            
											Noriza Mohd Saad, Nor Edi Azhar 
											Mohamad, Mohd Nizal Haniff 
											pp. 455-465 
											 
											
											Level of Satisfaction Among 
											Industrial Customers in Relation to 
											Logistics Service Provider in Sabah 
											Al Nasrie Weli, Sidah Idris, Abdul 
											Rahman Yaakob 
											pp. 466-476 
											 
											
											Random Effect Model: Financial 
											Ratios and Performance of Consumer 
											Companies in Malaysia 
											Sahaida Laily Binti Md Hashim 
											pp. 477-483 
											 
											
											Circular Economy: Life Cycle Cost 
											Analysis of Management Alternatives 
											for Sewage Sludge in Malaysia 
											Siti Indati Mustapa, Waznatol Widad 
											Mohamad Ishak, Gasim Hayder, Azlina 
											Mohammad Jais 
											pp. 484-496 
											 
											
											The Impact of Electricity Tariff 
											towards Cost of Production among 
											Sectors in Malaysia 
											Noriza Mohd Saad, Joon Ibrahim, 
											Norhayati Mat Husin, Zulkifli 
											Abdullah 
											pp. 497-503 
											 
											
											Exploring the Under and Overvalued 
											Stocks of 30 Listed Companies Using 
											Dupont Model Analysis: A Conceptual 
											Paper 
											Zulkifli Abdullah 
											pp. 504-509 
											 
											
											Conceptual Framework of Personal and 
											Environment Orientation on 
											Competencies in the Context of 
											Industrial Revolution 4.0 among B40 
											Group 
											Ani Liza Abd Rahman, Mohd Nur 
											Ruzainy Alwi,Zulhafiza Zulkifle, 
											Amar Hisham Jaafar 
											pp. 510-518 
											 
											
											Self-Esteem, Mental Health and 
											Emotional Intelligence in a 
											Malaysian Private Higher Learning 
											Institution 
											Fatimah Hanim Abdul Rauf, Faizah 
											Mohd Khalid, Aiman Syafiq Abdullah, 
											Muhammad Hazim Baharudin 
											pp. 519-525 
											 
											
											A Study on Workplace Bullying and 
											Job Performance in Multinational 
											Companies Located in Kuala Lumpur, 
											Malaysia 
											Nurulhuda Ahmad Razali, Aisyah 
											Nurain Salmizi, Sharifah Nurul 
											Aliyah Syed Ali, Fadhilah Abdul 
											Ghani, Maizatul Akmar Mohd Rasli 
											pp. 526-534 
											 
											
											The Impact of Profitability, 
											Leverage and Dividend on the Share 
											Price of Food and Beverage Sector in 
											Malaysia 
											Sahaida Laily Binti Md Hashim, Nur 
											Illiya Izzati Binti Shahrumzaki 
											pp. 535-539 
											 
											
											Indigenous Entrepreneurship 
											Sustainability in Malaysia 
											Nor Emmy Shuhada binti Derani, 
											Mazita Mokhtar, Wan Noordiana Wan 
											Hanafi 
											pp. 540-547 
											 
											
											Justice in Compensation: How it 
											affects Talent Retention in 
											Malaysian Electric & Electronics 
											Industry 
											Zuliawati Mohamed Saad, Suhaimi 
											Sudin 
											pp. 548-558 
											 
											
											An Overview of the Personal Data 
											Protection Act 2010 (PDPA): Problems 
											and Solutions 
											Fadhilah Abdul Ghani, Syahirah Mohd 
											Shabri, Maizatul Akmar Mohd Rasli, 
											Nurulhuda Ahmad Razali, Emir Hambali 
											Ahmad Shuffri 
											pp. 559-566 
											 
											
											Lurking on the Essential Attributes 
											Required in Industrial Revolution 
											4.0 
											Mafuzah Mohamad, Wan 
											Noordiana Wan Hanafi, Salina Daud, 
											Siti Norhidayah Toolib 
											pp. 567-579
												
													
													 
													
													
													Applying Health Belief Model 
													in Assessing Malaysian 
													Graduate’s Emotional 
													Wellness Post COVID 19 
													Outbreak: A Conceptual Paper 
													Salina Daud, Wan Noordiana 
													Wan Hanafi, Wan Mohammad 
													Taufik Wan Abdullah, Nurul 
													Nadiah Ahmad, Siti 
													Norhidayah Toolib 
													pp. 580-588 
													 
													
													
													Assessing the Factors 
													Influencing on the Business 
													Performance of Restaurants 
													of the District of Muadzam 
													Shah 
													Juliana Anis Ramli, Khairul 
													Nizam Surbaini 
													pp. 589-598 
													 
													
													
													Preliminary Study on Direct 
													Observation of Zakat Payer 
													Attitudes toward Business 
													Practices 
													Mohd Rizuan Abdul Kadir 
													pp. 599-605 
													 
													
													
													Job Selection Preferences: 
													What Do Young Adults Want? 
													Masdiah Abdul Hamid 
													pp. 606-615 
													 
													
													
													Corporate Governance of 
													Banks in Asia Emerging 
													Market: The Relationship 
													between Board Governance 
													Enhancements and Bank 
													Performance 
													Abdul Hadi Zulkafli, Amar 
													Hisham Jaaffar, 
													Hasroleffendy Hassan, 
													Haslindar Ibrahim 
													pp. 616-630 
													 
													
													
													FDI and Economic Growth: 
													Revisiting the Role of 
													Energy Consumption and 
													Financial Development 
													Noraina Mazuin Sapuana, 
													Khaled Al-Sayed Mohamed, 
													Nazirah Hassan 
													pp. 631-646 
													 
													
													
													Leadership and Communication 
													Skills towards Emotional 
													Intelligence: A Case of a 
													Malaysian Private University 
													Fatimah Hanim Abdul Rauf, 
													Faizah Mohd Khalid, Mohammad 
													Syazwan Abd Rahman, Muhammad 
													Khairul Ikhwan Che Ghani 
													pp. 647-654 
													 
													
													
													A longitudinal study of 
													corporate social 
													responsibility activities 
													and brand equity in Malaysia 
													Abdul Rahman Zahari, Elinda 
													Esa 
													pp. 655-667 
													 
													
													
													Acceptance of Omni-Channel 
													Retailing Among University 
													Student: Application of 
													UTAUT2 on Buying Intention 
													
													
													
													Fadhilah Abdul Ghani, 
													Maizatul Akmar Mohd Rasli, 
													Muhammad Ariff Zamri, Nor 
													Sofiza Abu Salleh, Raja Siti 
													Nurhidayah Raja Idris, 
													Nurulhuda Ahmad Razali 
													pp. 668-678 
											 
											
											
											 
											
											Determinants of Behavioural 
											Intention on Online Food Delivery 
											(OFD) APPS: Extending UTAUT2 with 
											Information Quality 
											Maizatul Akmar Mohd Rasli, Nurfariza 
											Hanim Zulkefli, Nor Sofiza Abu 
											Salleh, Fadhilah Abdul Ghani, 
											Nurulhuda Ahmad Razali, Raja Siti 
											Nurhidayah Raja Idris 
											pp. 679-689 
											 
											
											COVID-19: The Malaysian Fight on 
											World Pandemic 
											Maizatul Akmar Mohd Rasli, Emir 
											Hambali Ahmad Shuffir, Nor Sofiza 
											Abu Salleh, Raja Siti Nurhidayah 
											Raja Idris, Nurulhuda Ahmad Razali, 
											Fadhilah Abdul Ghani 
											pp. 690-700 
											 
											
											Factors influencing Academic 
											Dishonesty among Accounting Students 
											Faizah Mohd Khalid, Fatimah Hanim 
											Abdul Rauf, Nur Hanisah Othman, Wan 
											Nurhamizah Wan Mohd Zain 
											pp. 701-711 
											 
											
											The Influence of Internal Governance 
											on Halal Compliance of Malaysian 
											Food Industry: Preliminary Study 
											Juliana Anis Ramli 
											pp. 712-720 
											 
											
											Human governance and Corruption Risk 
											in Malaysia Public Sector 
											Wan Mohammad Taufik Wan Abdullah, 
											Salina Daud, Zulkefli Muhamad 
											Hanapiyah 
											PP. 721-731 
											 
											
											Job Satisfaction, Job Demand, 
											Workaholism and Supervisor Support 
											on Presenteeism: A Pilot Study using 
											Structural Equation Modeling 
											Approach 
											Siti Norhidayah Toolib, Mohd Nur 
											Ruzainy Alwi 
											pp. 732-745 
											 
											
											Investigative the effect of stress 
											factors on employee performance: A 
											Study on Schools in Perak, Malaysia 
											Muhummad Khairul Islam, Diviya Rane 
											A/Praveendran, Mohanapriya A/P 
											Puthan, Nabila Binti Taza, 
											Qhairunnisah Binti Khairulazman, 
											Rafe’atun Maimunah Adawiah Binti 
											Baharin 
											pp. 746-753 
											 
											
											The Effectiveness of Additional 
											PRIHATIN SME Economic Stimulus 
											Package (PRIHATIN SME+) in Malaysia 
											Post-COVID-19 Outbreak: A Conceptual 
											Paper 
											Nurul Nadiah Ahmad, Wan Noordiana 
											Wan Hanafi, Wan Mohamad Taufik Wan 
											Abdullah, Salina Daud, Siti 
											Norhidayah Toolib 
											pp. 754-763 
											 
											
											The Sino-US Trade War: Does it 
											Matter to Malaysia’s Crude Palm Oil 
											Price and Sector? 
											Ahmad Kamal Syauki bin Ahmad Rashidi, 
											Wan Mohammad Taufik bin Wan 
											Abdullah, Zulkifli bin Abdullah 
											pp. 764-776  
									 
								 
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