Jurnal Pengurusan (UKM Journal of Management) http://ejournal.ukm.edu.my/pengurusan <p>Jurnal Pengurusan (UKM Journal of Management) is published three times a year in June, September and December by UKM Press, Universiti Kebangsaan Malaysia. It publishes original works that advance knowledge of theory, practice and research across the business management discipline. The journal focuses on but not limited to Asian regional perspectives on management of benefit to scholars, educators, students, practitioners, policy-makers and consultants worldwide. The research covers organizational and individual level of analysis in the field of management, managerial accounting, finance, banking, marketing, entrepreneurship and other related areas. This journal accepts both empirical and conceptual research papers with relevant methodological approaches.</p><p>This journal is currently indexed in SCOPUS, ASEAN Citation Index (ACI), CABELL and MyCite.</p><p> </p><p><strong><a href="https://www.ukm.my/jurnalpengurusan/" target="_blank">Jurnal Pengurusan Official Website</a></strong></p><p> </p><p> </p><p> <img src="/public/site/images/asriwn/LOGO-CREME-2019x1.png" alt="" /></p> en-US Jurnal Pengurusan (UKM Journal of Management) 0127-2713 <div>Authors who publish with this journal agree to the following terms:</div><ol><li>Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a <a href="http://creativecommons.org/licenses/by/3.0/" target="_blank">Creative Commons Attribution License</a> that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.</li><li>Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See <a href="http://opcit.eprints.org/oacitation-biblio.html" target="_blank">The Effect of Open Access</a>).</li></ol> Ability, Motivation and Opportunity (AMO)-enhancing HRM Practices and Corporate Environmental Citizenship: The Mediation Effect of Organizational Ethical Climate http://ejournal.ukm.edu.my/pengurusan/article/view/47622 <p>ABSTRACT</p><p>Ability, Motivation and Opportunity (AMO)-enhancing is essential for the effective implementation of corporate environmental citizenship. However, previous studies neglect the link between AMO-enhancing HRM practices and corporate environmental citizenship. This has motivated the paper studies the influence of AMO-enhancing HRM practices on corporate environmental citizenship via the mediating role of organizational ethical climate. This study employed a quantitative approach in the form of survey questionnaires. Survey questionnaires were collected from 200 construction companies and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results revealed that ability and opportunity-enhancing HRM practices were found to positively influence corporate environmental citizenship. Motivation-enhancing HRM practices were insignificant in this regard. Similarly, organizational ethical climate did not prove to mediate the relationship between AMO-enhancing HRM practices and corporate environmental citizenship. Therefore, construction companies should invest heavily in ability and opportunity-enhancing HRM practices to pursue corporate environmental citizenship. Instead, construction companies can abandon motivation-enhancing HRM practices and organizational ethical climate if they have limited funds to improve corporate environmental citizenship. Ultimately, policy makers should use these findings to create strategies as guidance for the construction industry to achieve corporate environmental citizenship.</p><p>Keywords: Corporate environmental citizenship; ability-motivation-opportunity (AMO) enhancing HRM practices; organizational ethical climate.</p><p>ABSTRAK</p><p>Amalan peningkatan keupayaan-motivasi-peluang sumber manusia adalah penting untuk pelaksanaan berkesan kewarganegaraan persekitaran korporat. Walau bagaimanapun, kajian dahulu mengabaikan hubungan antara amalan peningkatan keupayaan-motivasi-peluang sumber manusia dan kewarganegaraan persekitaran korporat. Ini telah mendorong kajian ini mengkaji pengaruh amalan peningkatan keupayaan-motivasi-peluang sumber manusia terhadap kewarganegaraan persekitaran korporat melalui peranan pengantara iklim etika organisasi. Kajian ini menggunakan pendekatan kuantitatif dalam bentuk soal selidik tinjauan. Soal selidik tinjauan telah dikumpul daripada 200 syarikat pembinaan dan dianalisis menggunakan Pemodelan Persamaan Struktur Kuasa Dua Terkecil Separa (PLS-SEM). Amalan peningkatan keupayaan dan peluang sumber manusia didapati mempengaruhi kewarganegaraan persekitaran korporat. Amalan peningkatan motivasi sumber manusia adalah tidak signifikan. Begitu juga, iklim etika organisasi terbukti tidak menjadi pengantara hubungan antara amalan peningkatan keupayaan-motivasi-peluang sumber manusia dan kewarganegaraan persekitaran korporat. Oleh itu, syarikat pembinaan harus melabur banyak dalam amalan peningkatan keupayaan dan peluang sumber manusia untuk meneruskan kewarganegaraan persekitaran korporat. Sebaliknya, syarikat pembinaan boleh melepaskan amalan motivasi sumber manusia dan iklim etika organisasi jika mereka mempunyai dana terhad untuk menambah baik kewarganegaraan persekitaran korporat. Akhirnya, penggubal dasar harus menggunakan penemuan ini untukmencipta strategi sebagai panduan bagi industri pembinaan untuk mencapai kewarganegaraan persekitaran korporat</p><p>Kata Kunci: Kewarganegaraan persekitaran korporat; Amalan peningkatan keupayaan-motivasi-peluang sumber manusia; iklim etika organisasi</p><p>Received 22 April 2021; Accepted 20 March 2023</p> Tay Lee Chin Tan Fee Yean Hon-Wei Leow Copyright (c) 2023 Jurnal Pengurusan (UKM Journal of Management) 2023-04-06 2023-04-06 67 Leader-Member Exchange and Employees with Disabilities’ Job Embeddedness: Mediating Effects of Organizational Climate http://ejournal.ukm.edu.my/pengurusan/article/view/47746 <p>ABSTRACT</p><p>Given the lack of research on employees with disability embeddedness in organizations, this study aims to investigate the mediating effects of organizational climate between leader-member exchanges and employees with disabilities’ job embeddedness. A survey involving 282 employees with disability working in public and private Malaysia sectors was performed to test the study hypotheses. Furthermore, the study results were analysed using the structural equation modelling (SEM) AMOS mediation analysis and indicated partial mediating effects between the leader-member exchange, organizational climate, and employees with disabilities’s job embeddedness. As individuals with disability possessed different aptitudes that necessitated diverse management initiatives from supervisors, the reciprocal advantages gained from employee with disability-supervisor relationships and organizational climates should be duly considered. The consideration proved essential in influencing employees with disabilities’ work experiences and employee retention in organizations. It is hoped that these findings will enhance supervisors’ understanding on the impact of leader-member exchange as well as organizational climate in strengthening a high-quality relationship with the employees with disability which simultaneously will boost their job embeddedness.</p><p>Keywords: Employee with disability; job embeddedness; leader-member exchange; organizational climate; supervisor</p><p>ABSTRAK</p><p>Berdasarkan kepada kurangnya kajian mendalam berkaitan dengan pengekalan kerja orang kurang upaya, maka kajian ini disasarkan untuk mengkaji kesan pengantara iklim organisasi di antara faktor pertukaran pemimpin-anggota (leader-member exchange) dengan pengekalan kerja mereka. Tinjauan dijalankan terhadap 282 pekerja kurang upaya di sektor awam dan swasta di Malaysia bagi membuktikan hipotesis-hipotesis kajian. Analisis kajian dilakukan dengan menggunakan perisian Pemodelan Persamaan Berstruktur (SEM) AMOS mendapati, adanya potensi pengantara di antara pertukaran pemimpin-anggota (leader-member exchange), iklim organisasi dan pengekalan kerja orang kurang upaya. Dapatan kajian ini juga membuktikan bahawa pentingnya hubungan di antara penyelia dengan pekerja kurang upaya; disertai dengan iklim organisasi yang kondusif berpotensi untuk memastikan mereka akan kekal bekerja. Oleh kerana individu kurang upaya memiliki keupayaan berbeza yang memerlukan kepelbagaian dari segi inisiatif pengurusan oleh penyelia, maka manfaat timbal balik yang diperolehi daripada hubungan antara pekerja kurang upaya dengan penyelia dan iklim organisasi harus dipertimbangkan sewajarnya. Pertimbangan ini terbukti penting dalam mempengaruhi pengalaman kerja orang kurang upaya serta mengekalkan mereka dalam sesebuah organisasi. Adalah diharapkan agar dapatan-dapatan ini akan meningkatkan kefahaman penyelia mengenai kesan pertukaran pemimpin-anggota dengan iklim organisasi untuk meningkatkan hubungan yang berkualiti dengan pekerja kurang upaya dan secara tidak langsung akan menggalakkan peningkatan pengekalan kerja mereka.</p><p>Kata kunci: Iklim organisasi; ketetapan kerja; ketua; pekerja kurang upaya pertukaran pemimpin-anggota</p> Hasnizawati Hashim Sharifah Zannierah Syed Marzuki Fazreena Mansor Copyright (c) 2023 Jurnal Pengurusan (UKM Journal of Management) 2023-04-06 2023-04-06 67 The Role of Cybersecurity on the Performance of Malaysian Higher Education Institutions http://ejournal.ukm.edu.my/pengurusan/article/view/50924 <p>ABSTRACT</p><p>Cybersecurity, as a security management requirement, is essential to understanding data security in higher institutions. This study aims to explore the role of cybersecurity in the performance of Malaysian higher education institutions through semi-structured qualitative interviews with 10 cybersecurity risk management officers from 10 public universities. The data were analysed using thematic analysis to identify the themes and sub-themes that revealed the strengths and deficiencies of the current cybersecurity frameworks. Results showed that cybersecurity implementation is considered a successful innovation in Malaysian universities and has contributed to protecting the data of students and staff, which in turn allowed the universities to improve their reputation. This study contributed significantly to the understanding of the performance and applicability of cybersecurity in universities. It showed the efficient use of resources, identification and detection of risk exposures, and improved cybersecurity communication between the technical team and top management are essential for a good decision-making process.</p><p>Keywords: Cybersecurity; risk management; Higher Institution of Education</p><p>ABSTRAK</p><p>Keselamatan siber, sebagai keperluan pengurusan keselamatan, adalah penting dalam memahami keselamatan data di institusi pengajian tinggi. Kajian ini menilai peranan keselamatan siber terhadap prestasi institusi pengajian tinggi Malaysia melalui temu bual kualitatif separa berstruktur dengan 10 orang pegawai pengurusan risiko keselamatan siber dari 10 buah universiti awam. Data dianalisis menggunakan analisis tematik untuk mengenal pasti tema dan subtema yang mendedahkan kekuatan dan kekurangan rangka kerja keselamatan siber semasa. Keputusan menunjukkan bahawa melaksanakan keselamatan siber dianggap sebagai satu inovasi yang berjaya di universiti Malaysia dan telah menyumbang kepada melindungi data pelajar dan kakitangan, yang membolehkan universiti meningkatkan reputasi mereka. Kajian ini menyumbang secara signifikan kepada pemahaman tentang prestasi dan kebolehgunaan keselamatan siber di universiti. Ia menunjukkan penggunaan sumber yang cekap, pengenalpastian dan pengesanan pendedahan risiko, dan komunikasi keselamatan siber yang lebih baik antara pasukan teknikal dan pengurusan atasan adalah penting untuk proses membuat keputusan yang baik.<br /> <br />Kata kunci: Keselamatan siber; pengurusan risiko; Institusi Pengajian Tinggi</p> Balla Moussa Dioubate Wan Norhayate Wan Daud Fakhrul Anwar Zainol Fauzilah Salleh Hilmi Mohd Faiz Lee Ooi Hai Copyright (c) 2023 Jurnal Pengurusan (UKM Journal of Management) 2023-04-06 2023-04-06 67 The Management and Implementation of Zurri Waqf in Malaysian Waqf Instituition http://ejournal.ukm.edu.my/pengurusan/article/view/51317 <p>ABSTRACT</p><p>In accordance with Islamic sharia, zurri waqf (family waqf) has been used as an instrument for estate planning and family inheritance. The issue of abandoned property management has yet to be fully resolved, and zurri waqf is one option for the estate distribution. In Malaysia, the State Religious Council is the administrator of zurri waqf practices. The implementation, on the other hand, is minimal and not proactive. Hence, the objective of this study is to identify the practice of zurri waqf implementation in Malaysia. This study employs a qualitative interview method with eight respondents. This study discovered that the practice of zurri waqf implementation is at a passive level, but the improvements can still be made. For instance, the rectification in the management procedures can be done as zurri waqf assets have the potential for economy development and ongoing benefit to the family and society in general. The findings of this study in terms of restructuring the existing procedures according with the experts’ suggestion such as lineage restrictions on beneficiaries and appointment of zurri waqf consultants may aid in the proactive implementation of zurri waqf as well as the preservation of Muslims' equity in strengthening the economic stability of the family and society in general.</p><p>Keywords: Zurri waqf; property; practices; economy; and wealth instruments.</p><p>ABSTRAK</p><p>Berdasarkan syariat Islam, wakaf zurri (wakaf keluarga) telah digunakan sebagai instrumen untuk perancangan harta dan harta pusaka keluarga. Isu pengurusan harta terbengkalai masih belum dapat diselesaikan sepenuhnya dan wakaf zurri merupakan suatu alternatif yang boleh dipilih bagi pengagihan harta pusaka. Di Malaysia, Majlis Agama Negeri adalah pentadbir bagi pelaksanaan wakaf zurri. Namun begitu, pelaksanaannya adalah minimum dan tidak proaktif. Justeru itu, objektif kajian ini adalah untuk mengenal pasti amalan pelaksanaan wakaf zurri di Malaysia. Kajian ini menggunakan kaedah kualitatif iaitu temubual terhadap lapan responden. Kajian ini mendapati bahawa amalan pelaksanaan wakaf zurri adalah pada tahap pasif, tetapi penambahbaikan masih boleh dilakukan. Sebagai contoh, penambahbaikan dalam prosedur pengurusannya boleh dilakukan kerana aset wakaf zurri mempunyai potensi untuk pembangunan dan penjanaan ekonomi serta manfaat yang berterusan kepada keluarga dan masyarakat secara amnya. Dapatan kajian ini di dalam aspek penstrukturan semula prosedur yang sedia ada selaras dengan cadangan pakar iaitu pengehadan penerima manfaat dan lantikan perunding wakaf zurri diharap dapat membantu dalam pelaksanaan wakaf zurri secara proaktif serta memelihara kesaksamaan umat Islam dalam mengukuhkan kestabilan ekonomi keluarga dan masyarakat amnya.</p><p>Kata kunci: Wakaf zurri; harta; amalan; ekonomi; dan instrumen harta.</p> Sri Wahyu Sakina Ahmad Sanusi Mohd Fairuz Md Salleh Salmy Edawati Yaacob Copyright (c) 2023 Jurnal Pengurusan (UKM Journal of Management) 2023-04-06 2023-04-06 67 Religiosity, Government Favouritism, and Entrepreneurial Intention: Empirical Evidence among University Students in Malaysia http://ejournal.ukm.edu.my/pengurusan/article/view/51452 <p>ABSTRACT</p><p>Religion is no longer isolated from secular activities, including business. Many scholars hold that religious identity plays a vital role in a person’s decision whether or not to be an entrepreneur. However, government favouritism for a particular religion could hinder entrepreneurialism amongst believers of other religions. To provide empirical evidence of it, this study examines whether the level of religiosity affects the entrepreneurial intention of individuals, and whether government favouritism influences the entrepreneurial intention of individuals in ‘preferred versus non-preferred’ religions. We tested our hypotheses using Entrepreneurial Student Survey (ESS) 2018–2019 data from 316 university students in Malaysia, analysed through ordered logit regressions. From the analysis, we found that government favouritism towards Islam has no effect on the entrepreneurial intention of Muslim students, nor does it discourage non-Muslim students from becoming entrepreneurs. Instead, the results show that entrepreneurial intention is strongly influenced by students’ religiosity, regardless of the religion. In sum, this research suggests that the contemplation of entrepreneurship is determined by individual religiosity, not the institutional predisposition for religious groups. In terms of the policy implications, it is a strong signal for religious leaders to preach and promote entrepreneurship among their believers.</p><p>Keywords: Religion; religiosity; government favouritism; entrepreneurial intention; university students; Malaysia</p><p>ABSTRAK</p><p>Agama tidak lagi terasing daripada kegiatan sekular termasuk perniagaan. Ramai sarjana berpendapat bahawa identiti agama memainkan peranan penting dalam keputusan seseorang untuk menjadi usahawan atau tidak. Walau bagaimanapun, sikap pilih kasih kerajaan terhadap sesuatu agama boleh menghalang keusahawanan dalam kalangan penganut agama lain. Sebagai bukti empirikal, kajian ini menilai sama ada tahap keagamaan mempengaruhi niat keusahawanan individu dan sama ada pilih kasih kerajaan mempengaruhi niat keusahawanan individu dalam agama yang diutamakan berbanding yang tidak diutamakan. Kami menguji hipotesis menggunakan data Kajian Keusahawanan Pelajar (ESS) 2018-2019 daripada 316 pelajar universiti di Malaysia yang dianalisis melalui regresi logit tertib. Daripada analisis tersebut, kami mendapati bahawa pilih kasih kerajaan terhadap agama Islam tidak mempengaruhi niat keusahawanan pelajar Muslim mahupun menghalang pelajar bukan Islam untuk menjadi usahawan. Sebaliknya, niat keusahawanan sangat dipengaruhi oleh tahap keagamaan pelajar tanpa mengira agama mereka. Ringkasnya, penyelidikan ini menunjukkan bahawa kecenderungan keusahawanan ditentukan oleh keagamaan individu dan bukan disebabkan kecenderungan institusi terhadap sesuatu agama. Dari segi implikasi terhadap polisi, ia memberi isyarat jelas kepada pemimpin agama untuk berdakwah dan mempromosi keusahawanan dalam kalangan penganut mereka.</p><p>Kata kunci: Agama; keagamaan; pilih kasih kerajaan; niat keusahawanan; pelajar universiti; Malaysia</p> Abu Hanifah Ayob Hazrul Izuan Shahiri Hamizah Abd Hamid Copyright (c) 2023 Jurnal Pengurusan (UKM Journal of Management) 2023-04-06 2023-04-06 67 Impact of Balanced Scorecard on Managerial Performance: Mediating Effects of Role Clarity http://ejournal.ukm.edu.my/pengurusan/article/view/52114 <p>ABSTRACT</p><p>Performance of hotel operational managers is crucial in delivering quality service to customers. Prior studies claimed that balanced scorecard (BSC) measures can clarify managers’ roles to improve their performance. Thus, this study examines the relationship between the BSC measure, role clarity, and managerial performance in the Malaysian hotel sector. This study also investigates the mediating effect of role clarity between the BSC measures and managerial performance. 475 questionnaires were distributed to managers of 3-, 4-, and 5-star hotels in Malaysia. Analysis from Structural Equation Modelling (SEM) found a significant relationship between the BSC measures and role clarity. Role clarity has a significant impact on managerial performance. The results also found that role clarity partially mediates the relationship between the BSC measures and managerial performance. These results provide information to policymakers on the importance of BSC measures to stimulate positive behaviour through role clarity for managers to deliver quality service.</p><p>Keywords: Balanced scorecard; role clarity; managerial performance; hotel; SEM</p><p>ABSTRAK</p><p>Prestasi pengurus operasi hotel adalah penting dalam memberi servis yang berkualiti kepada pelanggan. Kajian lepas mendapati Kad Skor Terimbang (KST) memainkan peranan penting dalam menjelaskan peranan pengurus seterusnya meningkatkan prestasi mereka. Justeru, kajian ini bertujuan mengkaji hubungan di antara KST, kejelasan peranan dan prestasi pengurusan dalam sektor perhotelan di Malaysia. Kajian ini juga mengkaji kesan intervensi kejelasan peranan diantara KST dan prestasi pengurusan. 475 soal selidik telah diedarkan kepada pengurus hotel 3-, 4- dan 5-bintang di Malaysia. Analisis daripada Model SEM menunjukkan KST meningkatkan kejelasan peranan pengurus hotel. Kejelasan peranan mempunyai hubungan yang signifikan ke atas prestasi pengurusan. Dapatan kajian juga menunjukkan kejelasan peranan mempunyai intervensi separa ke atas hubungan diantara KST dan prestasi pengurus hotel. Dapatan kajian ini berupaya menyumbang kepada penggubal dasar tentang kepentingan KST untuk merangsang tingkah laku positif melalui penjelasan peranan supaya pengurus dapat menyampaikan servis yang berkualiti.</p><p>Kata kunci: Kad skor terimbang; kejelasan maklumat; prestasi pengurusan; hotel; SEM</p> Shazrul Ekhmar Abdul Razak Mazlina Mustapha Copyright (c) 2023 Jurnal Pengurusan (UKM Journal of Management) 2023-04-06 2023-04-06 67 Occupational Safety Practices and Individual and Organizational Outcome: A Systematic Literature Review http://ejournal.ukm.edu.my/pengurusan/article/view/53051 <p>ABSTRACT</p><p>Occupational safety varies across countries and industries. This study therefore conducts a Systematic Literature Review to suggest the direction for future work and to identify the effect of safety on individual and organizational outcomes. Articles between 2010-2021 were extracted and screened and a total of 70 articles was reviewed. The findings indicated that safety is essential for individual and organizational outcomes. Safety practices can improve on employee performance, satisfaction, commitment and engagement. They also exert critical impact on organizational outcome such as organizational justice, HRM practice, organizational culture, and organizational identification. In the context of safety compliance and safety practice, and safety performance, the important variables are leadership style and total quality management (TQM). Together with occupational safety, these variables can predict individual and organisational outcomes. Safety at workplace should be a concern for all stakeholders, and this can be observed through implementing effective leadership and establishing safety culture.</p><p>Keywords: Occupational safety; individual outcome; safety; systematic literature review</p><p>ABSTRAK</p><p>Keselamatan pekerjaan berbeza-beza melintasi negara dan industri. Oleh itu, kajian ini menjalankan Tinjauan Literatur Sistematik untuk mencadangkan halatuju kerja masa hadapan dan untuk mengenal pasti kesan keselamatan terhadap hasil individu dan organisasi. Artikel antara 2010-2021 telah diekstrak dan disaring dan sejumlah 70 telah disemak. Penemuan menunjukkan bahawa keselamatan adalah penting untuk hasil individu dan organisasi. Amalan keselamatan boleh meningkatkan prestasi pekerja, kepuasan, komitmen dan penglibatan mereka. Amalan sedemikian juga memberi kesan kritikal terhadap hasil organisasi seperti keadilan organisasi, amalan HRM, budaya organisasi dan pengenalan organisasi. Dalam konteks pematuhan keselamatan dan amalan keselamatan, dan prestasi keselamatan, pembolehubah penting ialah gaya kepimpinan dan pengurusan kualiti menyeluruh (TQM). Bersamaan keselamatan pekerjaan, pembolehubah ini mampu meramalkan hasil individu dan organisasi. Keselamatan ditempat kerja harus menjadi kekhuatiran semua pihak berkepentingan, dan ini boleh diperhatikan melalui pelaksanaan kepimpinan yang berkesan dan yang mewujudkan budaya keselamatan.</p><p>Kata Kunci: Keselamatan pekerjaan; pencapaian individu; keselamatan; tinjauan literatur sistematik</p> Laith Ali Zgair Zafir Mohamed Makhbul Nur Atiqah Abdullah Ahmad Raflis Che Omar Copyright (c) 2023 Jurnal Pengurusan (UKM Journal of Management) 2023-04-06 2023-04-06 67 Exploring the Challenges and the Implementation of Lean Practices under Lean Transformation Project in Malaysian Small and Medium Enterprises http://ejournal.ukm.edu.my/pengurusan/article/view/54120 <p>ABSTRACT</p><p>This study aims to explore the challenges and the implementation of lean practices by Small and Medium Enterprises (SMEs) in Malaysia. It was conducted as a multiple-case study based on six companies that participated in the Lean Transformation Project (LTP) organized by the Malaysia Productivity Corporation (MPC). Data were collected through a combination of observation, document analysis, and semi-structured interviews. The findings revealed significant improvements in the companies after participating in the LTP. These improvements included enhancing material handling processes through proper labeling and arrangement of materials. This study provides valuable insights for academics and practitioners on the impact of lean practices on operational activities in SMEs, particularly in the Malaysian context. It highlights the significance of lean principles in driving positive changes in companies, focusing on improving process outputs and outcomes.</p><p>Keywords: Lean practices; lean transformation project; multiple-case study; small medium enterprise</p><p>ABSTRAK</p><p>Kajian ini bertujuan untuk meneroka cabaran dan pelaksanaan amalan lean oleh Perusahaan Kecil dan Sederhana (PKS) di Malaysia. Kajian ini dilakukan melalui kajian kes berbilang ke atas enam syarikat yang telah mengambil bahagian dalam Projek Transformasi Lean (LTP) di bawah Perbadanan Produktiviti Malaysia (MPC). Kaedah pengumpulan data seperti pemerhatian, analisis dokumen, dan temubual separa berstruktur telah digunakan dalam kajian ini. Dapatan yang diperolehi menunjukkan terdapat peningkatan yang luar biasa telah dihasilkan oleh semua syarikat selepas melalui LTP. Beberapa peningkatan yang ditunjukkan adalah meningkatkan proses pengendalian bahan dengan pelabelan yang betul dan pengaturan bahan. Secara ringkasnya, kajian ini telah menawarkan nilai tambah kepada ahli akademik dan pengamal tentang bagaimana amalan lean yang menyumbang kepada perubahan ketara dalam syarikat dengan mempertingkatkan aktiviti operasi yang tertumpu kepada penambahbaikan output proses atau keputusan terutamanya dalam PKS Malaysia.</p><p>Kata kunci: Amalan lean; projek transformasi lean; kajian kes berbilang; perusahaan kecil sederhana</p> Azyyati Anuar Norasmah Othman Daing Maruak Sadek Norsiah Hami Nur Syazwanie Mansor Copyright (c) 2023 Jurnal Pengurusan (UKM Journal of Management) 2023-04-06 2023-04-06 67 Governance Quality of Political Stability and Rule of Law on Tax Compliance: A Mediation Analysis of Tax Morale http://ejournal.ukm.edu.my/pengurusan/article/view/55541 <p>ABSTRACT</p><p>The unresolved tax compliance dilemma gives a signal of consideration/ requirement of additional factors that will influence tax compliance, such as a governance-based approach. This paper investigates the association between governance quality and tax compliance, with tax morale as a mediator. Two dimensions of governance quality were considered: political stability and the rule of law. A quantitative survey of 592 salaried and self-employed taxpayers in East Malaysia was conducted. Partial Least Squares-Structural Equation Modelling (PLS-SEM) was used to analyse the data. Theoretically, the present research contributed to knowledge by supporting the significant role of tax morale in the mediation association between the rule of law and tax compliance. Tax compliance can also be improved when taxpayers have high tax morale. Practically, the findings aid policymakers and governments that an ideal governance mechanism via a stable political environment is crucial to increasing tax compliance. Nevertheless, the government’s approach to enforcing an effective rule of law was viewed as a more promising strategy for boosting the morale of taxpayers.</p><p>Keywords: Political stability; rule of law; tax compliance; tax morale; mediation</p><p>ABSTRAK</p><p>Dilema pematuhan cukai yang tidak dapat diselesaikan memberikan isyarat pertimbangan/ keperluan faktor tambahan yang akan mempengaruhi pematuhan cukai seperti pendekatan berasaskan tadbir urus. Kajian ini mengkaji perkaitan antara kualiti tadbir urus dan pematuhan cukai, dengan moral cukai sebagai pengantara. Dua dimensi kualiti tadbir urus telah dipertimbangkan: kestabilan politik dan kedaulatan undang-undang. Tinjauan kuantitatif terhadap 592 pembayar cukai bergaji dan bekerja sendiri di Malaysia Timur telah dijalankan. Partial Least Squares-Structural Equation Modelling (PLS-SEM) telah digunakan untuk menganalisis data. Dari aspek teori, penyelidikan ini menyumbang kepada pengetahuan dengan menyokong peranan penting moral cukai dalam hubungan pengantara di antara kedaulatan undang-undang dan pematuhan cukai. Pematuhan cukai juga boleh dipertingkatkan apabila pembayar cukai mempunyai moral cukai yang tinggi. Secara praktikalnya, penemuan ini membantu penggubal dasar dan kerajaan bahawa mekanisme tadbir urus yang ideal melalui persekitaran politik yang stabil adalah penting untuk meningkatkan pematuhan cukai. Namun begitu, pendekatan kerajaan untuk menguatkuasakan peraturan undang-undang yang berkesan dilihat sebagai strategi yang lebih menjanjikan untuk meningkatkan moral pembayar cukai.</p><p>Kata kunci: Kestabilan politik; kedaulatan undang-undang; pematuhan cukai; moral cukai; pengantara</p> Mohd Allif Anwar Abu Bakar Mohd Rizal Palil Ruhanita Maelah Copyright (c) 2023 Jurnal Pengurusan (UKM Journal of Management) 2023-04-06 2023-04-06 67 Extending the Innovation Characteristic Model to Private Label Products: Brand Trust as the New Innovation Characteristic http://ejournal.ukm.edu.my/pengurusan/article/view/57044 <p>ABSTRACT</p><p>In innovation adoption, potential adopters are expected to rely on the brand name of the innovation to determine its quality level. Because risks are involved in most innovation adoption, dependency appears between the consumer and the brand. With little attention being put to analyze brand trust in consumer brands and diffusion studies, this study conceptually proposes an innovation characteristic model which includes brand trust as the new innovation characteristic and mediates existing characteristics to adoption intention in the existing literature. Certain private label products are also selected as the innovation subject herein and are expected to draw retail practitioners' attention to the importance of brand management. Retailers' efforts are deemed worthless if retailers do not pay attention to brand trust, which is the underlying cause of private label failure in developing markets. The empirical results herein are expected to aid in augmenting the influence of brand trust on any innovation adoption and further highlight the importance of brand management for retail and private label brands.</p><p>Keywords: Adoption; brand trust; diffusion of innovation; hierarchy of effects; private label.</p><p>ABSTRAK</p><p>Dalam penerimaan inovasi, pengguna dijangka bergantung kepada jenama inovasi untuk menentukan tahap kualitinya. Disebabkan risiko, muncul pergantungan antara pengguna and jenama dalam penerimaan inovasi. Kajian ini secara konseptual mencadangkan satu model baharu yang merangkumi 'brand trust' sebagai karakteristik inovasi baru kepada literatur dalam Model Karakteristik Inovasi. Produk private label telah dipilih sebagai subjek kajian inovasi dengan harapan untuk menarik perhatian pihak pengurusan peruncitan kepada kepentingan pengurusan jenama. Usaha peruncit dianggap tidak bernilai jika peruncit tidak menangani punca kegagalan produk private label yang digariskan dalam pasaran membangun, iaitu 'brand trust'. Keputusan empirikal kajian ini dijangka membuktikan pengaruh 'brand trust' kepada mana-mana penerimaan inovasi dan seterusnya mengesyorkan kepentingan pengurusan jenama untuk peruncit dan private label mereka.</p><p>Kata kunci: Penerimaan inovasi; kepercayaan jenama; penyebaran inovasi; hierarchy of effects; private label</p> Stany Wee Lian Fong Hishamuddin Ismail Tan Pei Kian Copyright (c) 2023 Jurnal Pengurusan (UKM Journal of Management) 2023-04-06 2023-04-06 67 The Structural Relationship among Students’ Perceptions of Sales-Related Skills, Sales Careers, and Views of Others and the Intention to Pursue Sales Careers in Malaysia: The Mediating Effect of Feelings towards Selling http://ejournal.ukm.edu.my/pengurusan/article/view/54635 <p>ABSTRACT</p><p>Companies are increasingly looking for sales professionals. However, most university students are hesitant to consider sales as a prospective job option after graduation. Understanding the determining factors that influence graduates’ willingness to work in sales in Malaysia is critical in persuading more students to engage in sales career and restoring market demand for sales employment. Thus, this study investigates the relationship between perceptions of sales-related skills, perceptions of sales careers, and perceptions of how others view salespeople and the intention to pursue sales career among students in Malaysia’s universities. The effect of feelings towards selling as a mediator is also explored. The study analyses data from 276 business undergraduates using a structural equation modeling approach. The research findings indicate that perceptions of sales-related skills, perceptions of sales careers, and perceptions of how others view salespeople have positive impacts on intention to pursue sales career. There was also evidence that shows feelings towards selling influence intention to pursue sales career directly and indirectly. This study adds to the body of knowledge regarding sales education and provides universities practical insights into the factors determining student intentions to pursue sales jobs.</p><p>Keywords: Perceptions of sales-related skills; perceptions of sales careers; perceptions of how others view salespeople; feelings towards selling; intention to pursue sales career; Malaysia</p><p>ABSTRAK</p><p>Profesional jualan kini semakin dicari oleh banyak syarikat. Namun, pelajar universiti masih ragu-ragu untuk mempertimbangkan jualan sebagai prospektif pekerjaan pilihan selepas tamat pengajian. Pemahaman mengenai faktor penentu yang mempengaruhi kesediaan graduan untuk bekerja dalam bidang jualan di Malaysia adalah penting untuk memujuk lebih ramai pelajar untuk memilih bidang jualan sebagai kerjaya dan memulihkan permintaan pasaran untuk pekerjaan jualan. Oleh itu, kajian ini mengkaji hubungan antara persepsi kemahiran berkaitan jualan, persepsi kerjaya jualan, dan persepsi orang lain terhadap kerjaya jualan dan niat untuk meneruskan kerjaya jualan dalam kalangan pelajar di universiti di Malaysia. Selain itu, kesan perasaan terhadap kerjaya jualan sebagai pengantara juga diterokai. Kajian ini menganalisis data daripada 276 mahasiswa perniagaan menggunakan pendekatan structural equation modeling. Hasil kajian menunjukkan bahawa persepsi kemahiran berkaitan jualan, persepsi kerjaya jualan, dan persepsi orang lain terhadap kerjaya jualan mempunyai kesan yang positif ke atas niat untuk menceburi kerjaya jualan. Terdapat juga bukti yang menunjukkan bahawa perasaan terhadap kerjaya jualan mempengaruhi niat untuk meneruskan kerjaya jualan secara langsung dan tidak langsung. Kajian ini menyumbang kepada literatur pendidikan jualan dan memberikan pandangan praktikal kepada universiti-universiti mengenai faktor-faktor yang menentukan niat pelajar untuk meneruskan pekerjaan jualan.</p><p>Kata kunci: persepsi kemahiran berkaitan jualan; persepsi kerjaya jualan; persepsi orang lain terhadap kerjaya jualan; perasaan terhadap kerjaya jualan; niat untuk meneruskan kerjaya jualan; Malaysia</p> Nor Asiah Omar Nadzirah Rosli Syed Shah Alam Abu Hanifah Ayob Muhamad Azrin Nazri Copyright (c) 2023 Jurnal Pengurusan (UKM Journal of Management) 2023-04-06 2023-04-06 67 Amalan Lindung Nilai dan Nilai Syarikat di Malaysia: Kesan Penyederhanaan Risiko FX dan Status Patuh Shariah http://ejournal.ukm.edu.my/pengurusan/article/view/54901 <p>ABSTRAK</p><p>Kajian ini merungkai persoalan hubungan antara amalan lindung nilai dengan nilai syarikat dengan mengambil kira sama ada risiko mata wang asing (risiko FX) dan status patuh Shariah menyerderhanakan hubungan tersebut. Penelitian ini merupakan satu kajian terhadap perlaksanaan Piawaian Pelaporan Kewangan (FRS) 7 dan 139 yang berkait dengan penambahbaikan pelaporan pengurusan risiko FX. Majoriti syarikat tersenarai di Malaysia adalah patuh Shariah, oleh itu amalan lindung nilai perlu diperhalusi apabila ia dilaksanakan menggunakan derivatif FX konvensional yang melibatkan riba’. Justeru, objektif kajian adalah mengkaji hubungan antara amalan lindung nilai mengggunakan derivatif FX dengan nilai syarikat, serta mengkaji kesan penyederhanaan risiko FX dan status patuh Shariah terhadap hubungan tersebut. Kajian menggunakan kaedah momen teritlak terhadap 250 syarikat bukan kewangan tersenarai Malaysia, meliputi tempoh 2010 hingga 2018. Keputusan kajian menunjukkan amalan lindung nilai berhubung secara positif dan signifikan dengan nilai syarikat, dan hubungan tersebut disederhanakan oleh risiko FX dan status patuh Shariah. Lembaga Piawaian Perakaunan Malaysia perlu mengetatkan pelaporan perakaunan syarikat untuk memastikan syarikat melaporkan secara terperinci risiko FX. Ini dapat membantu pelabur melihat kepentingan risiko FX terhadap amalan lindung nilai dan nilai syarikat. Selain itu, FRS perlu diperhalusi agar laporan kegiatan amalan lindung nilai selari dengan metodologi saringan Shariah.</p><p>Kata kunci: Lindung nilai; nilai syarikat; risiko mata wang asing; derivatif mata wang ; status patuh Shariah.</p><p>ABSTRACT</p><p>This study unravels the relationship between hedging practices and company value by considering whether the relationship can be moderated by foreign currency risk (FX risk) and Shariah-compliant status. The motivation behind the research is to examine the impact of the implementation of Financial Reporting Standards (FRS) 7 and 139 which has improved disclosure on FX risk management. The majority of listed companies in Malaysia are Shariah compliant, therefore hedging practices need to be refined when they are implemented using conventional FX derivatives that involve usury. Thus, the study objectives are examining the relationship between hedging practices and company value, and to examine the moderating effect of FX risk and Shariah-compliant status on the relationship. The study employs the generalized method of moments on 250 Malaysian non-financial listed companies from 2010 to 2018. The results show that hedging practices is positive and significant related to firm value, and that FX risks and Shariah-compliant status moderate the relationship. To ensure that companies accurately record FX risk, the Malaysian Accounting Standards Board must tighten up firm accounting reporting. From this, investors can benefit from seeing the significance of FX risk to hedging strategies and firm value. In addition, FRS need to be improved so that reporting of hedging practices consistent with the Shariah screening process.</p><p>Keywords: Hedging; company value; foreign currency risk; currency derivatives; Shariah-compliant status.</p> Adilah A.Wahab Ruzita Abdul-Rahim Nafisah Mohammad Tamat Sarmidi Copyright (c) 2023 Jurnal Pengurusan (UKM Journal of Management) 2023-04-06 2023-04-06 67 Penggunaan Teknologi Digital dalam Kalangan Usahawan Luar Bandar dalam Era Pandemik Covid-19 http://ejournal.ukm.edu.my/pengurusan/article/view/53316 <p>ABSTRAK</p><p>Semasa pandemik Covid-19, teknologi digital menjadi antara medium terpenting untuk memacu semula perniagaan yang merosot. Bagi usahawan luar bandar, isu ini amat signifikan kerana teknologi digital berpotensi menghubungkan perniagaan dengan pasaran yang lebih besar di kawasan bandar. Kajian ini bertujuan untuk meneroka faktor-faktor yang mempengaruhi kecenderungan penggunaan teknologi digital dalam kalangan usahawan luar bandar di Malaysia. Menggunakan kaedah kualitatif, data dikumpul melalui temubual bersama 30 orang dari lima sektor perniagaan. Transkrip temubual kemudiannya dianalisa menggunakan kaedah analisis tematik untuk menghubungkaitkan teori dan dapatan kajian. Bagi kajian ini, teori yang digunakan terhasil daripada integrasi antara model TAM dan TOE. Seterusnya, tema kajian dianalisis menggunakan perisian Atlas.ti bagi melalui proses penjaringan. Hasil analisis kajian memperlihatkan bahawa jenis perniagaan menjadi penentu kepada penggunaan teknologi digital manakala faktor umur pula menentukan kadar penggunaannya sama ada rendah mahupun sebaliknya. Penemuan ini dijangka membantu usahawan luar bandar untuk memanfaatkan penggunaan teknologi digital bagi meningkatkan keuntungan perniagaan dan menggunakannya untuk bersaing dalam persekitaran ekonomi digital selain membantu agensi kerajaan dalam menyediakan bantuan berbentuk latihan dan infrastuktur yang bersesuaian dengan keperluan usahawan.</p><p>Kata kunci: Usahawan luar bandar; penggunaan teknologi digital; faktor dalaman dan luaran; pandemik Covid-19</p><p>ABSTRACT</p><p>During the Covid-19 pandemic, digital technology has become among the most important mediums to reinvigorate declining businesses. For rural entrepreneurs, this issue is significance as digital technology has the potential to connect them with larger markets in urban areas. This study aims to explore the factors that influence the use of digital technology among rural entrepreneurs in Malaysia. Using qualitative methods, data were collected through interviews with 30 person from five sectors. The interview transcripts were then analyzed using thematic analysis method to the highlight the relationship between theory and the findings. For this study, the theory used results from the integration between TAM and TOE models. Then, Atlas.ti software were use for networking process. The results of the analysis shows that the type of business determines the use of digital technology while the age factor determines whether the rate of use is low or vice versa. This finding is expected to help rural entrepreneurs to take advantage of the use of digital technology that can increase business profits and use it to compete in the digital environment besides helping government agencies in provide facilities such as training and infrastructure according to the needs of entrepreneurs.</p><p>Keywords: Rural entrepreneurs; digital technology adoption; internal and external factors; Covid-19 pandemic</p> Aida Idris Nur Jannah Bukhari Marzudi Md Yunus Shaiful Azlan Abdul Copyright (c) 2023 Jurnal Pengurusan (UKM Journal of Management) 2023-04-06 2023-04-06 67 Bekerja dari Rumah dan Prestasi Adaptif: Autonomi Kerja dan Kepimpinan Rendah Hati Sebagai Penyederhana http://ejournal.ukm.edu.my/pengurusan/article/view/58589 <p>ABSTRAK</p><p>Pandemik Covid-19 telah membuka lanskap terhadap kelebihan bekerja dari rumah dan penyesuaian diri dalam melaksanakan tugasan. Autonomi kerja dan gaya kepimpinan juga berpotensi untuk membantu pekerja menyesuaikan diri dalam persekitaran kerja yang lebih fleksibel. Oleh itu, tujuan kajian adalah untuk mengkaji kesan bekerja dari rumah, autonomi kerja dan kepimpinan rendah hati terhadap prestasi adaptif serta kesan penyederhanaannya. Teori ketetapan diri (self-determination theory) dirujuk sebagai teori asas untuk mengenal pasti sejauh mana autonomi kerja dan kepimpinan rendah hati dapat membantu pekerja untuk lebih bermotivasi dalam melaksanakan kerja dari rumah. Data yang diperolehi daripada maklum balas 200 responden dianalisis menggunakan PLS-SEM. Hasil kajian menunjukkan bekerja dari rumah, kepimpinan rendah hati dan autonomi kerja mempunyai hubungan yang positif dan signifikan dengan prestasi adaptif. Autonomi kerja yang luas dan persepsi yang tinggi terhadap kepimpinan rendah hati secara tidak langsung menguatkan hubungan di antara bekerja dari rumah dengan prestasi adaptif. Kajian ini telah menyumbang secara teoretikal bahawa pemberian autonomi kerja yang luas dan pengaruh gaya kepimpinan rendah hati dapat menyuntik motivasi untuk meningkatkan prestasi adaptif walaupun bekerja dari rumah. Manakala secara praktikal, organisasi perlu melengkapi penyelia dengan gaya kepimpinan rendah hati dan memperluaskan autonomi kerja untuk memantapkan prestasi pekerja tidak kira di mana mereka bekerja.</p><p>Kata kunci: Bekerja dari rumah; prestasi adaptif; kepimpinan rendah hati; autonomi kerja; sektor awam dan swasta; Malaysia.</p><p>ABSTRACT</p><p>The Covid-19 pandemic has opened up the landscape for the advantages of work from home (WFH) and adapting oneself in performing tasks. Leadership style and work autonomy also have the potential to assist employees to adapt the flexible work environment. Therefore, the purpose of the study is to examine the effect of WFH, work autonomy and humble leadership on adaptive performance as well as its moderating effect. Self-determination theory is referred to as an underlying theory to identify the extent to which work autonomy and humble leadership may assist employees to be more motivated in performing work from home. The Partial Least Square (PLS) technique was used to test the hypothesized relationships among variables using the 200 responded data. The results of this study indicated that the WFH, job autonomy and humble leadership influenced adaptive performance and employees with high job autonomy and perceived high humble leadership strengthen the relationship between WFH and adaptive performance. The study sheds new light on the theoretical contribution that the extensive of work autonomy and the influence of a humble leadership style has improved adaptive performance even when working from home. Whereas in practice, organizations need to equip supervisors with a humble leadership style and expand work autonomy to strengthen employee performance regardless of where they work.</p><p>Keywords: Work from Home (WFH); adaptive performance; humble leadership; work autonomy; public and private sector; Malaysia.</p> Roshayati Abdul Hamid Norhafizah Mohd Esrakh Siti Ngayesah Ab Hamid Copyright (c) 2023 Jurnal Pengurusan (UKM Journal of Management) 2023-04-06 2023-04-06 67 Pengaruh Atribusi Kegagalan Perkhidmatan Penerbangan Terhadap Niat Penerbangan dengan Syarikat Penerbangan http://ejournal.ukm.edu.my/pengurusan/article/view/56246 <p>ABSTRAK</p><p>Kajian ini bertujuan untuk mengkaji kesan atribusi kegagalan perkhidmatan ke atas niat tingkah laku penumpang untuk terbang semula dengan syarikat penerbangan yang sama pada masa hadapan. Ditunjangi oleh Teori Atribusi Kausal, atribusi kegagalan boleh dijelaskan oleh tiga faktor teras iaitu kebolehkawalan, kestabilan dan lokus kawalan. Dalam kajian ini, kesemua perhubungan langsung antara faktor atribusi dan niat tingkat-laku penumpang dijangka akan dimediasikan oleh sikap jenama. Kajian ini menggunakan pensampelan bertujuan dan tinjauan soal selidik sebagai kaedah pengumpulan data utama yang melibatkan 518 orang responden. Semua hipotesis telah diuji menggunakan kaedah PLS-SEM melalui Smart-PLS. Hasil dapatan kajian mendedahkan bahawa hanya kebolehkawalan menunjukkan kesan langsung ke atas niat tingkah laku, manakala kestabilan dan lokus kawalan secara tidak langsung mempengaruhi niat tingkah laku melalui sikap jenama. Hasil dapatan kajian juga menunjukkan bahawa sikap jenama merupakan mediasi penuh dalam hubungan niat kestabilan-tingkah laku dan niat lokus kawalan-tingkah laku. Sehubungan dengan itu, pelan pemulihan perkhidmatan termasuk strategi komunikasi pemasaran yang berkesan mesti dibangunkan untuk meminimumkan kesan yang terhasil daripada atribusi kebolehkawalan sebagaimana yang ditanggapi oleh para penumpang yang terlibat.</p><p>Kata kunci: Atribusi kausal; kebolehkawalan; kestabilan; lokus kawalan; sikap jenama; niat tingkah laku</p><p>ABSTRACT</p><p>The purpose of this study is to examine the influences of causal attributions of airline service failure on the behavioral intention to fly again with the same airlines in the future. Drawing on the Causal Attribution Theory, the failure attribution is posited to be explained by three core factors identified as controllability, stability and locus of control. In this study, all the direct relationships between the three failure attributions and behavioral intention are expected to be mediated by brand attitude. Purposive sampling was employed as the sampling technique and questionnaire survey has been used to collect the data from 518 respondents. The PLS-SEM was used to test all hypotheses via Smart-PLS. The findings showed that only controllability exhibited direct effect on behavioral intention, whereas locus of control as well as stability affected behavioral intention indirectly through brand attitude. The results also revealed that brand attitude played the roles as full mediators in the links between both stability and locus of control, and behavioral intention. In this regard, a service recovery plan, including an effective marketing communication strategy, must be developed in order to mitigate the effects of controllability attribution as perceived by affected passengers.</p><p>Kata kunci: Atribusi kausal; kebolehkawalan; kestabilan; lokus kawalan; sikap jenama; niat tingkah laku</p> Kuok Wei Chong Ahmad Azmi M. Ariffin Copyright (c) 2023 Jurnal Pengurusan (UKM Journal of Management) 2023-04-06 2023-04-06 67