Razana Juhaida Johari
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View article: Improving mobile payment adoption among Gen Z in Indonesia: An extended of technology acceptance model and Delone and McLean information system success model
Improving mobile payment adoption among Gen Z in Indonesia: An extended of technology acceptance model and Delone and McLean information system success model Open
This study develops TAM with system quality and service quality that individuals consider when using online financial services. The development of online financial transactions has increased every year, but the adoption of mobile payments …
View article: Financial Inclusion or Financial Risk? Rethinking Microfinance Governance for Equitable Development in Rural Economies
Financial Inclusion or Financial Risk? Rethinking Microfinance Governance for Equitable Development in Rural Economies Open
View article: ESG Performance and Dividend Policy: Role of Board International Experience
ESG Performance and Dividend Policy: Role of Board International Experience Open
View article: Enhancing Governance through IPSAS: Impacts on Transparency and Accountability in Public Sector Financial Reporting
Enhancing Governance through IPSAS: Impacts on Transparency and Accountability in Public Sector Financial Reporting Open
This study addresses the empirical gap in understanding the practical challenges and long-term impacts of implementing International Public Sector Accounting Standards (IPSAS) on public trust and policymaking efficiency in the public secto…
View article: Digital Transformation, Key Audit Matters and Financing Constraints: Evidence from China
Digital Transformation, Key Audit Matters and Financing Constraints: Evidence from China Open
This study aimed to empirically test the impact and mechanisms of digital transformation on financing constraints following the implementation of new auditing standards in China. The study uses a panel dataset of 21,290 non-financial A-sha…
View article: The impact of neuromarketing and influencer marketing on the decision process of generation Z consumers on the purchase of halal cosmetics
The impact of neuromarketing and influencer marketing on the decision process of generation Z consumers on the purchase of halal cosmetics Open
This study aims to help business actors understand Generation Z's purchase decision. In addition, it examines the behaviour of Generation Z mediated by neuromarketing and influencer marketing in the decision to purchase halal cosmetics so …
View article: DETERMINANTS IN ACHICVING SUSTAINABLE PERFORMANCE OF VILLAGE-OWNED ENTERPISES
DETERMINANTS IN ACHICVING SUSTAINABLE PERFORMANCE OF VILLAGE-OWNED ENTERPISES Open
Sustainable performance of village-owned enterprises, as one of the social enterprise organizations in Indonesia, has become the focus of various parties. This is because the performance of village-owned enterprises has not yet met expecta…
View article: Exploring Technological Factors and Cloud Accounting Adoption in MSMEs: A Comprehensive TAM Framework
Exploring Technological Factors and Cloud Accounting Adoption in MSMEs: A Comprehensive TAM Framework Open
The adoption of cloud accounting technology among micro, small, and medium enterprises (MSMEs) is becoming increasingly vital for enhancing corporate efficiency and sustainability. However, the adoption rate requires enhancement due to sev…
View article: Application of Biological Accounting for Wood Commodities at Perum Perhutani
Application of Biological Accounting for Wood Commodities at Perum Perhutani Open
Wood commodities constitute the most significant income of Perum Perhutani; therefore, recording the value of inventory and sales must be done by applicable Financial Accounting Standards. This research aims to empirically prove the influe…
View article: PREFERRED LEARNING APPROACHES AMONG ACCOUNTING STUDENTS: DURING AND AFTER COVID-19 PANDEMIC
PREFERRED LEARNING APPROACHES AMONG ACCOUNTING STUDENTS: DURING AND AFTER COVID-19 PANDEMIC Open
PREFERRED LEARNING APPROACHES AMONG ACCOUNTING STUDENTS: DURING AND AFTER COVID-19 PANDEMIC The COVID-19 pandemic has affected education systems worldwide, leading to the near-total closure of schools, universities, and colleges. Academic …
View article: The effect of attitude towards behaviour, local wisdom culture, whistleblowing intention on fraud prevention
The effect of attitude towards behaviour, local wisdom culture, whistleblowing intention on fraud prevention Open
The potential state losses due to corruption cases that occurred in Indonesia from 2017-2021 tend to increase very significantly. This research aims to explore the relationship between attitude and whistleblowing intentions which is also s…
View article: Market and entrepreneurial orientations model to increase product innovation of culinary micro small medium enterprises in Indonesia
Market and entrepreneurial orientations model to increase product innovation of culinary micro small medium enterprises in Indonesia Open
The objective of the article is to examine how market orientation and entrepreneurial orientation within an organization might bolster product innovation capabilities. By exploring these connections, the research aims to present a more com…
View article: EMPOWERING SMES AND EDUCATORS: A HOLISTIC APPROACH TO TAX AWARENESS AND COMPLIANCE
EMPOWERING SMES AND EDUCATORS: A HOLISTIC APPROACH TO TAX AWARENESS AND COMPLIANCE Open
This program is conducted to increase awareness and tax literacy of SMEs with the hope that SMEs know the taxation process such as calculating, depositing, and reporting. This webinar was held on Wednesday, May 22, 2024 and was attended by…
View article: The Mediating Role of Self-Efficacy on Online Learning among Accounting Students
The Mediating Role of Self-Efficacy on Online Learning among Accounting Students Open
This study examines the mediating role of self-efficacy in the effective online learning of accounting students. Specifically, this study examines whether self-efficacy can mediate the influence of student attitude towards online learning …
View article: Examining The Effect of Digital Skills, Computer and Smartphone Usage Hours on The Digital Impact Among Students in A Malaysian Public University
Examining The Effect of Digital Skills, Computer and Smartphone Usage Hours on The Digital Impact Among Students in A Malaysian Public University Open
The objective of this study is to examine the digital impact among undergraduate students in a Malaysian public university that focus on how digital skills, computer and smartphone usage hours influence students perceived digital impact. T…
View article: The Mediation Effect of Audit Assessment on Audit Competency and Digital Audit to Audit Work Performance Effectiveness
The Mediation Effect of Audit Assessment on Audit Competency and Digital Audit to Audit Work Performance Effectiveness Open
The relationship between auditor competency and the use of digital audit has been recognized as a potential factor that could enhance audit evaluation and enhance auditor performance. This study examines the direct impact of audit competen…
View article: Enhancing firm performance through corporate strategy and religious observance: Implications for business sustainability
Enhancing firm performance through corporate strategy and religious observance: Implications for business sustainability Open
This research aims to determine the influence of corporate strategy and religious observance on company performance and business sustainability. Apart from that, this research also examines the role of company performance in mediating the …
View article: The Effect of Auditor Quality and Remote Audit on Audit Quality in Indonesia: Moderating Role of Information Technology
The Effect of Auditor Quality and Remote Audit on Audit Quality in Indonesia: Moderating Role of Information Technology Open
Purpose: This study aims to analyze the effect of audit quality and remote audit on audit quality. In addition, this study will also consider the moderating effect of information technology on the effect of auditor quality and remote audit…
View article: Development of an integrative flipped classroom model to improve students’ critical thinking skills and learning responsibility
Development of an integrative flipped classroom model to improve students’ critical thinking skills and learning responsibility Open
Higher education, including accounting learning, often employs conventional learning models that do not optimally involve active learning. This model is unable to facilitate students developing critical thinking skills (CTS) and learning r…
View article: Investigating The Factors Influencing User Acceptance and Attitude towards Technology Usage in Online Learning
Investigating The Factors Influencing User Acceptance and Attitude towards Technology Usage in Online Learning Open
The COVID-19 pandemic has accelerated the adoption of technology in Malaysian education, although many students, particularly accounting students, still prefer traditional methods. The sudden shift to online learning poses challenges for a…
View article: Factors influencing whistleblowing intentions among government officials: A Malaysian study
Factors influencing whistleblowing intentions among government officials: A Malaysian study Open
The aim of this study is to determine the factors that influence the intention of officials in the ministries of the Malaysian Federal Government to engage in whistleblowing. Specifically, this study investigates whether individual belief,…
View article: Factors influencing effective smart learning environment in Malaysian universities
Factors influencing effective smart learning environment in Malaysian universities Open
This study aims to examine the factors influencing an effective smart learning environment in the universities in Malaysia from the perspective of the students. Specifically, this study examines three key factors: students' attitudes towar…
View article: Objectivity Threats: Would it Jeopardise Malaysian Internal Auditors’ Risk Judgment Quality?
Objectivity Threats: Would it Jeopardise Malaysian Internal Auditors’ Risk Judgment Quality? Open
In the realm of internal auditing, the rise of Risk-Based Internal Auditing has heightened the demand for auditors to excel in risk assessment. Failing in this role not only endangers audits but also exposes companies to significant losses…
View article: An analysis of suspicious transaction reporting decisions in Malaysia’s money services business
An analysis of suspicious transaction reporting decisions in Malaysia’s money services business Open
Bank Negara Malaysia has imposed the requirement to report suspicious transactions to all financial institutions in Malaysia, including money services businesses. The requirement was codified in the Anti-Money Laundering, Anti-Terrorism Fi…
View article: The Effect of Job Crafting, Proactive Personality and Work Engagement Matter on Employee’s Intention to Stay in Indonesia
The Effect of Job Crafting, Proactive Personality and Work Engagement Matter on Employee’s Intention to Stay in Indonesia Open
Globalization of business can have a profound impact on the decision-making processes. The globalization has affected economic and social activities, which in turn was transmitted to disruptions to the economy as a whole, including disrupt…
View article: Examining Initial Trust in Adoption of Digital Banking Platform: A Personal Innovativeness and Security Perspective
Examining Initial Trust in Adoption of Digital Banking Platform: A Personal Innovativeness and Security Perspective Open
Security concerns have become a significant challenge for users and the banking industry, particularly in digital banking and the prevalent use of the Internet.This study investigates the influence of trust, security, and personal innovati…
View article: Overcoming Barriers to Green Banking Adoption: Insights from Innovation Resistance Theory
Overcoming Barriers to Green Banking Adoption: Insights from Innovation Resistance Theory Open
Many companies utilize buildings and banknotes, impacting environmental concerns.Green banking technology, which facilitates online transactions to minimize environmental impact, has not been universally adopted.This study investigates res…
View article: Influences of Emotional Intelligence, Management Support, and IT Infrastructure on Suspicious Transaction Reporting: Evidence from Malaysia
Influences of Emotional Intelligence, Management Support, and IT Infrastructure on Suspicious Transaction Reporting: Evidence from Malaysia Open
Recently, money laundering has become a worldwide financial crime, as it can draw a global negative impact by damaging society socially and economically. Money Laundering Reporting Officers (MLRO) is responsible in conducting a holistic re…
View article: Intellectual Property in Malaysia: Initiatives, Challenges & Real Infringement Cases
Intellectual Property in Malaysia: Initiatives, Challenges & Real Infringement Cases Open
"The Industrial Revolution 4.0 has improved economic and societal well-being in Malaysia, and this has necessitated creativity and invention, which has resulted in the development of intellectual property. Intellectual property rights (IPR…