This study investigates the impact of integrating YouTube videos as a supplementary teaching method in tax education, focusing on enhancing awareness and knowledge of tax-related subjects. The research involved 96 second-year students pursuing a Bachelor’s degree in Accounting at the Faculty of Economics and Management, Universiti Kebangsaan Malaysia (UKM). The study uses an experimental research design where pre and post-data of control and experimental groups were collected and analysed accordingly. Results revealed that students in the experimental group, who received supplementary instruction through YouTube videos, demonstrated significantly higher tax awareness and knowledge improvements than their counterparts in the control group. The theoretical framework of Social Constructivism, as proposed by Vygotsky, underpins this research, emphasising the role of social interactions and collaborative learning in knowledge construction. These findings underscore the potential of YouTub.....

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Green marketing practices have gained significant attention due to increasing consumer awareness regarding health-conscious and environmentally friendly products. This research aims to analyze the impact of green product, green packaging, and brand loyalty on the purchasing decisions of green milk “Frisian Flag”. Questionnaires were distributed to 100 consumers who consumed "Frisian Flag" green milk in Yogyakarta, Indonesia, and multiple regression analysis was conducted to test the research hypothesis. The analysis proves that green products do not have a significant effect on the decision to purchase green milk. However, green packaging and brand loyalty have significant positive influences on the decision to purchase "Frisian Flag" green milk. These findings indicate that environmentally friendly products are not a determining factor in the decision to purchase "Frisian Flag" green milk. The dominant factors influencing green milk purchase are green packaging and brand loyalty. .....

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Based on the China Economic Policy Uncertainty (EPU) Index, this study uses quarterly data of listed companies from 2003 to 2022 to examine how economic policy uncertainty affects corporate commercial credit supply decisions. This report mainly uses simple OLS regression method and fixed effects OLS to study the impact of EPU on commercial credit supply. The results indicate that an increase in EPU will significantly reduce the commercial transaction credit provided by companies. After eliminating the impact of time and industry, EPU has a more significant impact on the credit supply of commercial transactions. Thus, for policy makers, it is necessary to maintain the stability of economic policies as much as possible and, if necessary, supplement corresponding supporting measures to alleviate the adverse effects of EPU. Keywords:Business Transaction Credit Supply, Economic Policy Uncertainty, Fixed Effect OLS..

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Kajian ini bertujuan untuk membangunkan modul Hats of Biology Thinking (HOBIT) yang membimbing murid menjana idea semasa pelaksanaan projek STEM. Kajian ini juga bertujuan untuk mendapatkan kesahan dan persepsi kebolehgunaan modul HOBIT bagi kegunaan murid semasa pelaksanaan projek STEM. Kajian ini menggunakan pendekatan reka bentuk kajian pembangunan dengan berpandukan model ADDIE. Kaedah kualitatif iaitu melalui temubual separa struktur dilaksanakan bagi mendapatkan persepsi kebolehgunaan modul HOBIT yang dibangunakan. Seramai tiga orang pakar pendidikan dari Universiti Pendidikan Sultan Idris (UPSI) telah dipilih sebagai responden bagi kajian ini. Terdapat dua instrumen yang digunakan dalam kajian ini iaitu borang kesahan pakar dan protokol temubual separa struktur berkaitan kebolehgunaan modul. Modul HOBIT yang dibangunkan memperoleh nilai kesahan yang baik iaitu 87.5 % bagi kesahan muka dan 90% bagi kesahan kandungan. Persepsi kebolehgunaan modul HOBIT ditentukan melal.....

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Objektif kajian kuantitatif ini adalah untuk membangunkan bahan bantu mengajar kit Eco-Flixy yang berkonsepkan papan permainan dengan berasaskan Augmented Reality (AR) yang merangkumi topik Ekosistem bagi mata pelajaran Biologi, tingkatan lima serta mendapatkan nilai kesahan pakar yang baik dan mengukur tahap kebolehgunaan kit dari segi kebolehgunaan, kemudahan pengguna dan kepuasan. Manakala, isu kajian ini ialah murid kurang memahami dan berminat mempelajari topik Ekosistem kerana kurang variasi pembelajaran. Reka bentuk kajian yang dijalankan ialah berkonsepkan Reka Bentuk Pembangunan berdasarkan model ADDIE, dan hasil dapatan data dianalisis secara deskriptif dengan mengambil kira nilai skor frekuensi, min dan sisihan piawai. Seramai 80 sampel responden yang terlibat terdiri daripada pelajar Ijazah Sarjana Muda Pendidikan Biologi semester tujuh di Universiti Pendidikan Sultan Idris (UPSI) menggunakan teknik pensampelan mudah. Instrumen yang diguna pakai ialah borang kes.....

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The Problem-Based Learning Method (PBL) is known as the most innovative approach to developing students' skills and abilities to solve real problems in the classroom and at work in the future. The highlights of this literature are aimed at reviewing the effectiveness of problem-based learning methods in economics subject for students, especially in Indonesia. Articles from 2016 to 2023 were obtained from three databases, Google Scholar, Research Gate, and Semantic Scholar. A total of 40 articles were selected based on four stages in the PRISMA Model, namely, identification, screening, eligibility, and inclusion. The findings showed that overall implementation of the PBL method had a more positive impact than conventional learning on economics students in Indonesia when teachers apply PBL models and PBL integration techniques in the global era of Society 5.0. Among the positive effects of this study were (1) students were able to improve economics learning outcomes, (2) students were ab.....

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The financial industry has been impacted by the increased use and reliance on digital technologies, which has resulted in the digitalization of financial products, services, and providers. This transformation highlights the importance of individuals' digital financial literacy (DFL). Accordingly, this study determines the prevalence of DFL among young adults in Malaysia. An online questionnaire was designed using Google Forms and a Uniform Resource Locator (URL) link was used to distribute the survey on several social media platforms. Respondents were selected using a convenience sampling and 229 responded to the survey. The survey sought to measure DFL in four dimensions: knowledge of digital financial products and services, awareness of digital financial risks, knowledge of digital financial risk control, and knowledge of consumer rights and redress procedures. The results show that Malaysian young adults score medium-high to high on all four dimensions of DFL and have a good underst.....

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This study proposed the examination of the impact of board diversity on executive compensation in emerging economies such as Malaysia. Diversity of board has been promoted in the Malaysian Code on Corporate Governance (MCCG, 2021) and the implementation of such policy is costly to the firms. Excessive executive compensation has been one of the main problems in the corporate world in Malaysia. While the cost and benefit effects of diversity in the context of an emerging economy are not clear, the diversity in the board that seems to work well in the Western business culture might not necessarily be compatible with Malaysian culture, where the traditional values, culture, and religions are being adhered. The sample is comprised of listed firms in Malaysia during the year 2021 to 2023. Board diversity is measured using gender diversity, age diversity, and ethnicity diversity. The executive compensation is measured using the total compensation received by the board of directors. It is expe.....

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This paper aims to examine the impact of Independent of Shariah Supervisory Board (ISSB) on the effectiveness of internal Shariah auditor in Islamic financial institutions (IFIs) in United Arab Emirates (UAE). The research uses a survey questionnaire to collect data from target respondents with a sample size of 100, who are selected using a simple random sampling technique. In developing SEM model and testing the hypothesis, SPSS and AMOS are used to analyse this research. The research utilizes the Islamic accountability theory to provide the foundation in explaining the impact of ISSB on Internal Shariah Auditor Effectiveness (ISAE). The research results indicate the significant positive effects of ISSB on ISAE. The SPSS analysis confirms that the construct is sufficient and capable to construct the model target of the research. The results indicate that the data actually fit the research model, which can represent the structural relations among the research variables in a proper way......

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This study measures the effectiveness of project module learning on students’ achievement and interest in a rural school which is Sekolah Menengah Kebangsaan Tanjong Puteri, Kuala Ketil, Kedah. The study sample comprises 40 students in Form 5 as the respodents. This study utilises the quantitative particularly the pre-test and the post-test to assess the achievement of students based on the data collected using questionnaires. The data are analysed using SPSS version 22. The paired t-test results show a significance difference in students’ achievement between the pre-test and post-test as indicated by the post-test scores (t= 22.345, p = 0.000). The findings also show that there ia an increase in the Form 5 students’ achievement in the post-test after using the project module in the economics subject. As such, this study confirms that the usage of the project module has a high impact on the teaching and learning of the economics subject and could increase the students’ interest.....

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