Research

Soliha Sanusi · Nik Herda Nik Abdullah · Lim Tan Chin · Fauziah Rastam · Nabilah Rozzani ·International Journal of Economics and Management ·2021 ·JEL: M41

This study investigates the higher learning institution students' tax knowledge, tax attitude, tax morale, and the role of tax authorities with the moderation of the education area that influences tax awareness in Malaysia. Data from 224 respondents were collected physically and via online across Malaysia. The Structural Equation Model by using Smart PLS 3.2.4 was used to analyse the data, whereby five hypotheses were tested in the current study. The results showed that tax knowledge, tax attitude, and tax morale significantly influenced tax awareness. The result also indicated that the education area was able to moderate the relationship between the role of tax authorities and tax awareness. The findings of this study contributed to the research on tax area as only a few researches had been conducted on tax awareness, especially in Malaysia. It was suggested to compare the tax awareness amongst different countries as a comparative study to understand what tax authorities of other countries have contributed to their students in the higher learning institutions.

Nurul Nabila Yusof · Shahareh Shahidi Hamedani · Mazzlida Mat Deli · Mohd Helmi Ali · Mara Ridhuan Che Abd Rahman ·International Journal of Economics and Management ·2022 ·JEL: L66, P23

This study aims to empirically examine the migrant food handlers’ perceived knowledge, skills, and attitudes and their impact on food quality and safety in the context of Malaysia’s foodservice industry. Using the data gathered from 198 supervisors and managers from food premises in Malaysia and analysis using SPSS (version 20) and SmartPLS 3.0 software, this research found that migrant food handlers have moderate perceived knowledge, skills and attitudes in food handling practices impact the food quality and safety. Specifically, this study confirmed that knowledge and attitudes positively and significantly affect food quality and food safety. However, insignificant results were found between skills and food safety, even though it showed a substantial impact on food quality. The findings are original and unique. It is one of the first studies to investigate the knowledge, skills, and attitude of migrant food handlers their effect on food quality and food safety, especially in Malaysia. Besides, this study extends the established theories from the literature on knowledge, skills and attitudes analysing in the foodservice sector. Therefore, this research finding is valuable for food services practitioners to focus on enhancing food quality and safety through the migrant workforce.

Chen-Chen Yong · Siew-Yong Yew · Chu-Kok Wee ·Institutions and Economies ·2018 ·JEL: I22; G41; I22

A conceptual model was proposed based on the theory of planned behaviour to examine the relationship between financial knowledge, attitude, behaviour and financial literacy among young working adults in Malaysia. Perceiving financial literacy as a developmental process which includes knowledge and application dimensions, the proposed model was tested on a sample of 1915 young working adults from Klang Valley, Malaysia. Data was analysed using structural equation modelling (SEM). Results indicated financial education positively influenced financial knowledge which in turn, significantly predicted both financial attitude and behaviour. Attitude partially mediated the effect of knowledge on behaviour. Analysis revealed that in terms of financial attitude, “future and non-impulsiveness†was significant while in financial behaviour, “expenditure monitoring and saving behaviour†was critical. In terms of ethnic background, the Chinese possessed the highest financial knowledge and behaviour while Indians possessed the highest financial attitude. No gender difference was noted on any relationships. Initiatives and interventions on making financial education accessible as well as gradual change of attitude are recommended for immediate actions.

Noor Fzlinda Fabeil ·Journal of Economics and Business ·2019

This study explores the impact of entrepreneurship education in the university on student’s entrepreneurial behaviour, in terms of their entrepreneurial attitudes and start-up intention. The paper aims to investigate the perceived influence that various entrepreneurship education courses have had on third-year undergraduate students from business and non-business study programs in University Malaysia Sabah. The questionnaires were distributed via Google Forms, which gathers students’ perspectives on their entrepreneurial attitudes (achievement, innovation, personal control and self-esteem), and start-up intention. The results of chi-squared test revealed that innovation, personal control and self-esteem are the most influential impacts of entrepreneurship education among undergraduate students. In addition, the results of One-Way ANOVA showed significant differences among types of student's degree programs in terms of their achievement, innovation, external support and start-up intention. The study also provides qualitative insights from students' perspectives about the challenges that they think could hinder students to start a business. This study hopes to contribute to the university and other institutions of higher learning in Malaysia in preparing the appropriate entrepreneurial education approach for the students towards materialising the government agenda to become ‘Entrepreneurial Nation' by 2030.

Siew Imm Ng · Jo Ann Ho · Xin Jean Lim · Kee Lin Chong · Khairunnisak Latiff ·Young Consumers ·2019

Purpose In this digitalization age, smart technologies are on the cusp of changing all business sector including retailing. Today’s consumers desire to shop in a smart store where the physical products on display are connected to the internet world. This study aims to propose a model for investigating Generation Z (Gen-Z) consumers’ expectations towards the smart retail technology (SRT) in the Malaysian context through the application of the stimulus-organism-response framework. Design/methodology/approach By using a purposive sampling technique, a self-administered questionnaire was conducted. A total of 220 usable responses were collected from Gen-Z consumers who had experience in using SRT. The data were analysed using partial least square structural equation modelling (PLS-SEM). Findings This study underscores the role of perceived usefulness, perceived enjoyment and perceived value on Gen-Z consumers’ attitude and word-of-mouth (WOM). Expectations on usefulness, enjoyment and value provide some ideas on Gen-Z consumers’ value who put a high emphasis on functional value, fun value and value for money when adopting the SRT. On the other hand, the result also demonstrates the mediating role of consumers’ attitude in connecting perceived value and perceived enjoyment on WOM towards SRT. Practical implications The findings of this study provide beneficial insights for a retailer who desire to pursue a smart-related acquisition strategy. Retailers are recommended to embrace on the following three key features: innovative solution (high usefulness), reliable benefits (high perceived value) and fun experience (high enjoyment) to provide Gen-Z consumers with compelling experiences. Additionally, retailers are suggested to acknowledge the importance of managing consumers’ attitude in driving positive WOM evaluations. Originality/value This paper responds to Ting et al.’s (2018) call in uncovering values and lifestyles of generation in details. In Malaysia, retailers ought to incorporate of the high level of usefulness, value and enjoyment when designing their SRT to constitute the Gen-Z consumers’ expectations. Moreover, similar to Ting’s conclusion, this cohort members are very much into technologies and they tend to embrace SRT in their lifestyles.