Universities around the globe have an important role to play in realizing sustainable development goals, especially in educating students via formal or non-formal learning. At the same time, the internationalization agenda is a key area that is gaining extra attention from universities worldwide. Thus, in supporting the sustainable development goals, non-formal education for sustainable development activities has been implemented i.e. 3 Minutes Sustainable Development Goals Ideas Video Competition, and jointly organized by two public universities (Universiti M) in Sarawak, Malaysia, and (Universitas S) East Java, Indonesia. The objective of this paper is to examine the effectiveness of video competition among Malaysian and Indonesian accounting undergraduates in advancing the Sustainable Development Goals agenda during the Covid-19 pandemic. The questionnaire using Google Form was particularly developed and distributed to all 87 students who participated in the 3 Minutes Sustainable Development Goals Ideas Video Competition from November to December 2021. Based on the descriptive results, 90% of the respondents agreed that the video competition was effective in improving awareness of sustainable development goals. In addition, this effective and self-reliant learning of sustainable development goals supports an informal learning system among accounting students. This paper contributes to new knowledge in the area of accounting education, specifically using non-formal education as part of the university's internationalization approach for sustainable development activity to improve students' awareness of this important global agenda.
Covid-19 has significantly disrupted and devastated the world's economy. Data from Malaysia shows that more than 30,000 companies have closed their operations since the movement control order (MCO) implementation due to Covid-19 that began in March 2020. However, the effects on small businesses are especially severe, mainly due to the higher vulnerability levels and lower resilience related to their size. This study provides an empirical analysis of the key drivers leading to the business resilience of small businesses in Malaysia that have survived the Covid-19 pandemic. Data from 215 small businesses were collected physically and online across Malaysia from May 2021 to December 2021. Structural Equation Modeling (SEM) using Smart PLS 3.2.4 was used to analyse the data, whereby nine hypotheses were tested in the current study. The results showed that technology acceptance, government support, and financial literacy significantly influence business resilience among small businesses in Malaysia. The results also indicated that financial literacy moderates the relationship between compliance cost and government support with business resilience. Thus, the findings revealed three important determinants of small businesses' resilience framework, namely technology acceptance, government support, and financial literacy. The study recommends a dynamic, resilient framework to adopt in the "new normal" situation for the successful navigation of small businesses in the future. Moreover, the study provides insight into the key drivers for business resilience factors that small businesses must be concerned with, as the framework can be used to deal with not only the global pandemic but also uncertain conditions.
The aquaculture sector has been recognized as a crucial and high-priority area in Malaysia's economic development. The study's goal is to investigate the accounting practices used by Malaysian aquaculture-listed firms. As samples, two listed aquaculture enterprises were chosen. The accounting processes of the listed aquaculture companies were examined using content analysis. By looking at how the aquaculture business was covered in the annual reports of these chosen companies, the study's goal was achieved. The study specifically looked at the listed businesses' accounting processes for aquaculture definition, recognition, measurement, presentation, and disclosure. The major conclusions showed that the two companies accounting practices in terms of biological asset-aquaculture definition, recognition, measurement, presentation, and disclosure comply with the standards of MFRS 141 Agriculture. The findings of this study added to our understanding of agricultural accounting. The findings will offer new aquaculture-listed firms accounting best practices guidelines. The findings are also anticipated to help Malaysian businesses embrace MFRS 141 by improving the regulatory environment.
The landscape of Micro, Small, and Medium Enterprises (MSMEs) worldwide has grown considerably well since 2016 until 2021. In Malaysia, micro-businesses were prominent as they accounted for the largest share of MSMEs components. However, the majority of microbusinesses owners are operating in the informal sector and some do not even register their businesses with the government. This may lead to difficulties for the tax authority in collecting taxes from them. Therefore, this study is vital to identify what are the possible factors that influence the tax compliance of micro-businesses in Malaysia. This study focused on the influence of tax morale, simplicity, and knowledge on tax compliance. An online questionnaire was distributed to micro-business owners, and 152 micro-business owners responded. The researcher used simple random sampling technique to collect data focusing on microbusiness owners in Malaysia. This study employed the Statistical Package for the Social Sciences (SPSS) to analyse the data in order to derive useful information. Based on these 152 respondents, the study revealed that tax morale, tax simplicity, and tax knowledge have a positive and significant impact on tax compliance. The findings are crucial for the policymakers to improve the current tax policies. More effective tax education programmes should be crafted to convey tax knowledge and awareness to business owners, especially among those in the informal sector. It is advisable for future researchers to concentrate on other substantial variables that may affect tax compliance. Apart from that, the research methodology also needs to be diversified such as to include focus group discussions and field experiments to obtain more useful findings related to the issue of tax compliance among micro-business owners.
The upheaval caused by the spread of COVID-19 made a devastating effect on businesses, especially small businesses. A huge number of small businesses cannot survive within 3 months of an economic shutdown (Ligouri & Pittz, 2020); however, some survive and maintain their business operation. Therefore, the purpose of this study is to explore the success factors in sustaining the business operation. Specifically, the intention is to investigate what are the important factors leading small and medium-sized enterprises (SMEs) in Malaysia to be able to survive and drive their business operation during the COVID-19 pandemic. A qualitative approach was employed, data was collected through interviews, and seven business owners were identified through the purposive sampling method (Tongco, 2007). The findings revealed that most SMEs are disrupted by the pandemic and struggling for funding to survive in the business. In addition, entrepreneurs adapted to the new business model and utilized the digital platform manage to survive. Moreover, continuous financial support from the government, although meant for the short term is beneficial. The findings are vital as they can be used in assisting the government to create more effective and relevant programs to assist homegrown SMEs.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.