Volume 13 Number 4s

Guest Editor: Associate Professor Dr. Bakhtiar Alrazi (Universiti Tenaga Nasional, Malaysia)

Reliability and Validity Analysis of the Personal and Environmental Orientation on Competencies in the Context of Industrial Revolution 4.0: A Pilot Study Using Structural Equation Modeling Approach Ani Liza Abd Rahman, Nor Hazlin Nor Asshidin, Mohd Nur Ruzainy Alwi, Amar Hisham Jaaffar pp. 1-15 The Determinants of Pre- and Post-Visitation Factors to the Movie-Induced Tourism Destination Azizah Omar, Veenus Tiwari pp. 16-37 Obstacles to Accounting Information System Performance in Indonesian Public Sector Diajeng Muliyani, Lian Kee Phua, Sin Yin Teh, Tan-Chin Lim pp. 38-49 The Role of Social Media in SMEs Branding: A Systematic Review and Future Research Agenda Rosa Prafitri Juniarti, Azizah Omar pp. 50-62 Identification of Indicators for Infostructure Capability Measurement in Disaster Management Aliza Abdul Latif, Noor Habibah Arshad, Norjansalika Janom pp. 63-80 Top 10 Most Valuable Brands in ASEAN Countries and Coronavirus Impact Abdul Rahman Zahari, Elinda Esa, Noor Azlinna Azizan pp. 81-92 Logo Design Characteristics of the Top 50 Most Valuable ASEAN Brands: An Empirical Study of Pre- and Post-Coronavirus Impact Abdul Rahman Zahari, Elinda Esa, Noor Azlinna Azizan pp. 93-104 Consumer Perception towards the Transformation to Green Furniture in Malaysia Tan Jia Ying, Cheang Peck Yeng Sharon pp. 105-123 E-tail Therapy during the COVID-19 Pandemic: The Role of Customer Mood Reinforcement on E-tail Loyalty Raditha Hapsari, Risca Fitri Ayuni pp. 124-138 Platform Quality and Intention to E-Commerce Cross-Border Buying: Evidence from Malaysian Public Universities’ Students Zuliawati Mohamed Saad, Amirah Syazwani Mokhtar, Nur Syahmi Husna Nor Azam pp. 139-159 Developing Social Responsibility Shopping Platform: Linking Small Local Grocery Shops to Responsible Consumption Fatini Hanim Mohamed Taufek pp. 160-168 Public Acceptance of Solar Energy: A Perspective of Households in Malaysia Noor Awanis Muslim, Feninferina Azman, Raditha Hapsari, Siti Fara Fadila Abd Razak, Mohd Zulkeflee Abd Razak, Normaisarah Abdul Manaf, Dasilah Nawang, Inas Sofiya Mohd Zamri, Nurain Sakinah Mohd Arshad pp. 169-178 Willingness to Utilise Solar Energy in Malaysia: A Case of Gen-Z Nurain Sakinah Mohd Arshad, Siti Fara Fadila Abd Razak, Mohd Zulkeflee Abd Razak, Noor Awanis Muslim, Normaisarah Abdul Manaf, Dasilah Nawang, Feninferina Azman, Inas Sofiya Mohd Zamri pp. 179-191 New Financial Innovation Approaches to Support the Implementation of the Sustainable Development Goals: A Trust Concept for a Waqf-based Alternative Financing Model for Renewable Energy Investments Siti Fara Fadila Abd Razak, Dasilah Nawang, Mohd Zulkeflee Abd Razak, Noor Awanis Muslim, Normaisarah Abdul Manaf, Feninferina Azman, Inas Sofiya Mohd Zamri, Nurain Sakinah Mohd Arshad pp. 192-208 The Assessment of Innovation Capital Disclosure in Global Airline Companies Azwan Abdul Rashid, Nur Hani Othman pp. 209-220 Delving Deeper: Has COVID-19 Hampered or Heightened the Shared Services Business Operation? Prashalini Naidu, Nur Syahmi Husna Nor Azam, Kuventhran Panchalingam pp. 221-225 Thriving During the COVID-19 Pandemic: Concerns for Shifting Shared Services Operations from Brick-and-mortar to Virtual Platforms Prashalini Naidu, Nur Syahmi Husna Nor Azam, Kuventhran Panchalingam pp. 226-232 The Internship Performance of Accounting Students: An Insight from Work from Home (WFH) Arrangements Nurul Nadiah Ahmad pp. 233-243 Industrial Revolution 4.0: Are Students Ready for Education 4.0? Phua Cun Uei, Jeffery Ho Vui Shing pp. 244-254 The Role of Instructors in Students’ Attitude towards Online Learning during the COVID-19 Pandemic: A Case of Tahfiz Students Sharifah Buniamin, Norasmaizan Yusoff@Akil, Muhammad Hafizan Abd Hamid, Mohamad Marzuqi Abdul Rahim pp. 255-267 Students’ Perception on Interactive Learning in Enhancing Blended Learning Experiences Sharina Mohd Salleh, Nik Amalena Najebah Nik Azman, Nur Hazrini Mohd Zahari pp. 268-276 Virtual Learning Adoption Challenges among Educators in Malaysia during Pandemic Era: A Conceptual Paper Nik Amalena Najebah Nik Azman, Nur Hazrini Mohd Zahari, Sharina Mohd Salleh pp. 277-285 Exploring Factors for Teachers’ Perceptions towards Virtual Learning during COVID-19 Pandemic Era from the Perspective of Diffusion Innovation Theory Nik Amalena Najebah Nik Azman, Wan Noordiana Wan Hanafi, Sharina Mohd Salleh pp. 286-295 Factors Influencing Students Academic Withdrawal during COVID-19 Pandemic Zaifudin Zainol, Zalailah Salleh pp. 296-305 The Technostress Creator on Educators’ Job Burnout in the Virtual Learning Environment: A Pilot Study Nur Shuhada Ya’acob, Nurul Nadia Abd Aziz pp. 306-317 Teaching Challenges and Strategies of Malaysian Educators in Online Teaching during COVID-19 Pandemic Umi Kalsom Masrom, Mardiana Idris, Zailani Jusoh pp. 318-328 Confirming the Factors that Contribute to Graduates’ Emotional Wellness at Malaysian Higher Education Institutions Wan Noordiana Wan Hanafi, Salina Daud, Wan Mohammad Taufik Wan Abdullah, Nurul Nadiah Ahmad, Nurhidayah Mohamed Othman, Siti Norhidayah Toolib pp. 329-341 Knowledge and Attitude of Students toward People with Mental Health Disorder: A Cross-sectional Study Shahidah Ahmad Suhaimi, Mohd Hafis Mohamad, Nur Zeyana Taib, Siti Azniniza Abdullah, Wan Noordiana Wan Hanafi pp. 342-350 Concept Paper in Measuring Factors Influencing Students’ Stress at UNITEN during the Pandemic Mohd Hafis Mohamad, Nur Zeyana Taib, Siti Azniniza Abdullah, Shahidah Ahmad Suhaimi pp. 351-357 Demographic Factors and Oral Communication Apprehension among Students in Malaysian Higher Learning Institutions Fatimah Hanim Abdul Rauf, Faizah Mohd Khalid, Nurfatin Adibah Mohamad Shokri, Sharifah Putri Norainsyikin Sayid Abdullah pp. 358-367 Neuroticism and Oral Communication Apprehension among Accounting and Business Students in Malaysian Public and Private Universities Fatimah Hanim Abdul Rauf, Faizah Mohd Khalid, Muhammad Fikri Akmal Zainal Azman, Nur Ehsan Firdaus Lim pp. 368-377 Factors Influencing Accounting Students’ Career Choice in Malaysia Faizah Mohd Khalid, Fatimah Hanim Abdul Rauf, Mohammad Aiman Afif Mohd Hanapiah, Muhammad Imran Joon, Nurul Afini Abdul Razak, Supraja Vijayandran pp. 378-387 Disfluency and Learning Outcomes: A Case of Malaysian Higher Education Institution Masdiah Abdul Hamid pp. 388-394 Perception of Online Learning Experiences during Pandemic among Malaysian Accounting Undergraduates Juliana Anis Ramli, Khairul Nizam Surbaini pp. 395-405 The Impact of Social Media on Academic Performance among Accounting Students in Malaysian Universities Nor Hasimah Johari, Indrani Krishna, Kasturi Paramasivam, Meeroshaa Sinnathambi, Nantini Manokar pp. 406-417 Examining Personal Values and Moral Competence of Students in Malaysia Faizah Mohd Khalid, Fatimah Hanim Abdul Rauf, Kawechelvi Thiruchelvan, Shamala Krishnammorthy, Nur Ezrynn Eddy Azly, Naviin Karunanithy pp. 418-427 Leveraging Change for IT Job Skills due to COVID-19 Pandemic with Implications on Business English for Undergraduates Zuraidah Ali pp. 428-436 Methodological Overview of Life Cycle Cost Analysis of Hydrogen Production Bamidele Victor Ayodele, Siti Indati Mustapa, Ozavize Freida Ayodele pp. 437-443 Multilayer Perceptron Artificial Neural Network Model for Predicting Carbon dioxide Emissions in Malaysia as A Function of Economic and Energy Indicators Bamidele Victor Ayodele, Siti Indati Mustapa, Ozavize Freida Ayodele, Norsyahida Mohammad pp. 444-449 The Perspective of Malaysian Business Undergraduates towards Employability amidst the COVID-19 Pandemic Nurrahmani Madiah Mohamad, Amar Hisham Jaaffar pp. 450-456 The Linkage between Leverage, Tobin’s Q, Cash Flow and Sale on Firms’ Investment Sahaida Laily Md Hashim, Hanisah Syahiroh Mohd Hamidi pp. 457-462 Challenges and Strategies in Financing Renewable Energy Projects in Malaysia: A Review Dasilah Nawang, Siti Fara Fadila Abd Razak, Mohd Zulkeflee Abd Razak, Noor Awanis Muslim, Normaisarah Abdul Manaf, Feninferina Azman, Inas Sofiya Mohd Zamri, Nurain Sakinah Mohd Arshad pp. 463-478 Islamic Unit Trust Waqf: References from PMB Investment Berhad Mohamad Saufee Anuar, Syahnaz Sulaiman, Zulkefli Muhamad Hanapiyah, Mahani Ibrahim pp. 479-492 Corporate Water Management: A Systematic Literature Review Inaliah Mohd Ali, Norhayati Mat Husin, Bakhtiar Alrazi pp. 493-504 A Comparative Study of Stakeholder Engagement in Electricity Producing Companies towards Sustainable Businesses: A Qualitative Approach through Benchmarking Analysis Muhummad Khairul Islam, Nisaa Husnina Zulkifli, Nurul Nadhirah Amalina Ahmad Taufik, Amar Hisham Jaaffar, Huzairin Mohd Radzi pp. 505-521 Does Intellectual Capital have Impact on Financial Performance? A Case of Malaysian Consumer Product Companies Sahaida Laily Md Hashim, Muhammad Aqil Mohd Shapari pp. 522-529 Assessing the Effects of Customer Satisfaction on the Loyalty Attributes of Buffet Restaurants Hamiza Jamaludin, Bahari Mohamed, Noor Azizah Noorashid, Fahmi Zaidi Abd Razak pp. 530-544 The Challenges of COVID-19 Pandemic on Working Women: The Need for Comprehensive Social Support System Nurulbahiah Awang, Salma Yusof, Nassar Nordin pp. 545-553 Comparative Analysis of Environmental, Social and Governance (ESG) Implementations across Asia Nor Edi Azhar Mohamad, Noriza Mohd Saad, Fatihah Norazami Abdullah pp. 554-563 Forecasting the Malaysian Crude Palm Oil Price during COVID-19 Pandemic Megat Muhammad Afif Megat Muainuddin, Noratikah Abu pp. 564-574 Roles of Accountants and Sustainable Development Goals in Indonesian Crude Palm Oil Industry Erwin Saraswati, Rhopyzeta Aninda Erel, Andan Anjani pp. 575-586 A Review of Environmental Management Accounting Practices in Malaysia Manjula Regu, Masdiah Abdul Hamid, Nurul Fadly Habidin pp. 587-595 The Impact of Capital Structure on Firms’ Performance in Telecommunication and Media Sector Listed on Bursa Malaysia Hamidah Ramlan, Wan Faiz Wan Hasbollah pp. 596-611 The Impact of Economic Growth, Inflation Rate and Exchange Rate on Foreign Direct Investment in Malaysia Hamidah Ramlan, Muhammad Fithri Md Salleh, Mohammad Yusri Shamsuddin pp. 612-617 Developing and Synthesising the EESG Factors of Electricity Producing Company in Malaysia for Its Sustainable Future: A Stakeholder Perspective Muhummad Khairul Islam, Nurul Nadhirah Amalina Ahmad Taufik, Nisaa Husnina Zulkifli, Amar Hisham Jaaffar, Huzairin Mohd Radzi pp. 618-637 Does An Increase in Malaysian Business Sectors’ Electricity Tariff Affect the Households? An Input Output Analysis Asiyyah Sakiinah Dzulkefli, Norhayati Mat Husin, Zulkifli Abdullah, Noriza Mohd Saad pp. 638-655 Social Capital, Business Stage, Business Type, and Indonesian SMEs' Performance: A Multi-group Approach Unti Ludigdo, Yeney Widya Prihatiningtias, Ananda Sabil Hussein, Rizky Aditya Nugraha, Dhina Mustika Sari, Putu Adi Putra Arimbawa pp. 656-669 Determinants of Eating Behaviours: A Study of College Students in Malaysia Mohd Nur Ruzainy Alwi, Wan Noordiana Wan Hanafi, Inaliah Mohd Ali, Siti Sarah Baharuddin pp. 670-680 Family Support and Job Satisfaction among the Government Servants during the Pandemic Period Mohd Rizuan Abdul Kadir, Poovan Arumugam pp. 681-693 The Formation of Tourist Loyalty: A Lesson from Indonesian Agro Tourism Sector Ananda Sabil Hussein, Fatchur Rohman pp. 694-702 Determinants of Working Women Social Support During COVID-19 Nurulbahiah Awang, Salma Yusof, Mariam Abd. Majid, Wan Noordiana Wan Hanafi pp. 703-711 The Impact of COVID-19 Pandemic on Firms’ Profitability and Leverage: Evidence from Malaysian Public Listed Companies Zaifudin Zainol, Zalailah Salleh pp. 712-718 Determinants of Food Safety Attributes among Food Truck Operators in Malaysia Wan Noordiana Wan Hanafi, Siti Norhidayah Toolib, Zulhafiza Zulkifle, Salina Daud pp. 719-729 The Relationship between SDG Engagement and Corporate Financial Performance: Evidence from Public Listed Companies in Malaysia Norkhazimah Ahmad, Sharifah Buniamin pp. 730-741 Public Willingness Assessment in Utilising Solar Energy in Malaysia: A Household Perspective Feninferina Azman, Noor Awanis Muslim, Raditha Hapsari, Siti Fara Fadila Abd Razak, Mohd Zulkeflee Abd Razak, Dasilah Nawang, Normaisarah Abdul Manaf, Inas Sofiya Mohd Zamri, Nurain Sakinah Mohd Arshad pp. 742-752 Social Enterprise, Sustainable Community Development and Triple Helix Collaboration in Malaysia Nurhidayah Mohamed Othman, Wan Noordiana Wan Hanafi, Salina Daud pp. 753-761 Exploring SDGs Disclosure among Public Listed Companies in Malaysia: A Case of Energy-related SDGs Sharifah Buniamin, Romlah Jaffar, Norkhazimah Ahmad, Nor Hasimah Johari pp. 762-776 Investigating the Relationship between Gross Domestic Product, Foreign Direct Investment, Renewable Energy Consumption and Stock Market Performance in Malaysia Nor Hamisham Harun, Durratun Nasihah M. Afanddi pp. 777-788 Effects of COVID-19 Pandemic on SMEs’ Business Activities: A Descriptive Analysis Wan Noordiana Wan Hanafi, Wan Mohammad Taufik Wan Abdullah, Siti Norhidayah Toolib, Salina Daud, Nurul Nadiah Ahmad pp. 789-800 Factoring Tangible and Intangible Resources into Small Medium Enterprise Resilient Index (SMERi): A Novel Contribution for SME Sustainability Nor Hasimah Binti Johari, Nor Edi Azhar Mohamad, Noor Raida Abd Rahman, Othman Chin pp. 801-814 Exploring the Disclosure of 11th Malaysia Plan Strategic Thrusts by the Healthcare Sector: A Reflection to SDGs Mohd Rizuan Abdul Kadir, Muhammad Syafiq Kamaruzaman pp. 815-826 Awareness and Usage of Solar Products during COVID-19 Pandemic: A Pilot Study Mohd Zulkeflee Abd Razak, Normaisarah Abdul Manaf, Siti Fara Fadila Abd Razak, Noor Awanis Muslim, Dasilah Nawang, Feninferina Azman, Inas Sofiya Mohd Zamri, Nurain Sakinah Mohd Arshad pp. 827-839 Awareness and Knowledge Level of School Teachers on the Use of Green Technology Products: A Pilot Study Normaisarah Abdul Manaf, Mohd Zulkeflee Abd Razak, Siti Fara Fadila Abd Razak, Noor Awanis Muslim, Dasilah Nawang, Feninferina Azman, Inas Sofiya Mohd Zamri, Nurain Sakinah Mohd Arshad pp. 840-849 The Effect of R&D Intensity towards the Financial Performance among Malaysian Public Listed Companies Amanuddin Shamsuddin, Elengeswaran C.Ehambaranathan, Inaliah Mohd Ali pp. 850-860 The Effect of Board Characteristics towards the Financial Performance among Malaysian Public Listed Companies Amanuddin Shamsuddin, Elengeswaran C.Ehambaranathan, Inaliah Mohd Ali pp. 861-876 The Effect of Board Characteristics towards the R&D Intensity among Malaysian Public Listed Companies Amanuddin Shamsuddin, Elengeswaran C.Ehambaranathan, Inaliah Mohd Ali pp. 877-890 Work From Home and SME Digitalisation in Malaysia: Legal Challenges Siti Suraya Abd Razak, Roshazlizawati Mohd Nor, Ma Kalthum Ishak, Hakimah Muhammad Zin pp. 891-895 Determinant Factors of Tax Evasion Siti Hawa Shuid, Ainol Sarina Ahmad Zazili, Siti Aisyah Basri pp. 896-903 Identification of the Elements of Social Well-being Index for Orphans and Vulnerable Adolescents through Principal Component Analysis (PCA) Nurul Nadiah Ahmad pp. 904-913 The Effect of Political Connection and Cash Holding towards Earnings Management Erwin Saraswati, Alfia Nadia Putri, Andan Anjani pp. 914-923 Performance: A Case of Top Performing, PN17 and GN3 Public Listed Companies Zaifudin Zainol, Zalailah Salleh pp. 924-932 Is Transparency a Potent Weapon for Reputation Building? Malaysian Evidence Elinda Esa, Nor Raihan Mohamad, Wan Zuriati Wan Zakaria, Norazlina Illias pp. 933-945 Audit Quality: Auditors’ Challenges in COVID-19 Era Sharina Mohd Salleh, Nik Amalena Najebah Nik Azman pp. 946-953 The First Moratorium in Malaysia: How It Works? An Exploratory Study Hamiza Jamaludin, Mafuzah Mohamad, Zuraini Abdullah Zawawi, Nik Fanidautty Nik Ab Majid, Bahari Mohamed pp. 954-962 Does Education Influence Tax Compliance? Azrinawati Mohd Remali @ Abdul Jalil pp. 963-972 Unfair Dismissal under the Industrial Relations (Amendment) Act 2020: A Legal Review Fadhilah Abdul Ghani, Nurulhuda Ahmad Razali, Maizatul Akmar Mohd Rasli pp. 973-982 The Thematic Review on the Safety and Health Measures of Foreign Workers in the Construction Sector in Malaysia Mafuzah Mohamad, Jady@ Zaidi Hashim pp. 983-999 Do Institutional Isomorphisms Facilitate Corporate Strategy on Biodiversity Reporting? An Exploratory Study of Malaysian Plantation Industry Norhayati Mat Husin, Bakhtiar Alrazi, Azrinawati Remali@Abdul Jalil, Corina Joseph pp. 1000-1015 Board of Directors’ Influence on E-waste Reporting: A Case of Malaysian Public Listed Companies Nor Farhana Selahudin, Nik Amalena Najebah Nik Azman, Sharina Mohd Salleh pp. 1016-1027 Integrated Reporting: Exploring Disclosure Quality of Asian Listed Companies Guo Qian, Raedah Sapingi, Norhayati Mat Husin pp. 1028-1042 The Nexus between Environmental Standard and Firm Financial Performance: Insight from Carbon-Intensive Industries Noor Raida Abd Rahman, Maslinawati Mohamad pp. 1043-1059 Impact of Integrity on Corruption in Public Agencies: Mediating Role of Employee Compensation Zulkefli Muhamad Hanapiyah, Wan Mohammad Taufik Wan Abdullah, Salina Daud pp. 1060-1073 Shedding Light on the Moderating Role of Firm Size and Age on ISO 14001:2015 Certification and Financial Performance Nexus Maslinawati Mohamad, Noor Raida Abd Rahman pp. 1074-1090 Chief Financial Officers’ International Experience and Corporate Reporting Quality: Evidence from Malaysia Bakhtiar Alrazi, Norhayati Mat Husin pp. 1091-1111

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