Proceedings of the 10th International Conference on Business, Accounting, Finance and Economics (BAFE 2022)

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35 articles
Proceedings Article

Peer-Review Statements

Fanyu Chen, Keng Soon William Choo, Voon Hsien Lee, Chooi Yi Wei
Proceedings Article

Factors Influencing Purchase Intention on Life Insurance in Low Rate of Urbanization States in Malaysia

Zong Lin Ch’ng
In the past five years of 2020, Malaysia’s life insurance penetration rate was 54% only and an unfavourable life insurance coverage rate in Malaysia will increase the exposure of financial risk to Malaysians. Some studies suggest a positive relationship between the penetration rate and rate of urbanization...
Proceedings Article

Firm Performance Improvement Through Employees Performance Evaluation

Tai-Seng Wong, Min-Khen Tan, Pui-Yee Chan, Ah-Suat Lee, Mai Farhana Mior Badrul Munir, Yen-Hong Ng
Due to outbreaks of the COVID-19 pandemic, the survival and continuity of Malaysian SME businesses are seriously affected. According to SME Corporation Malaysia (2019), SME establishments from service sector contribute to 63.3% of SMEs gross domestic product in 2019. Hence, it is of utmost importance...
Proceedings Article

Research on the Integration of Blockchain and Accounting Information Systems Under Budget Reform

Chen Yuhua, Hasri Mustafa, Feng Ziqin, Rosmila Senik
Under the reform of budget performance, this research used a literature review to illustrate the crucial theoretical foundation of budget performance management. An inductive approach based on available research has reasoned the knowledge of blockchain technology. The technical principle of the blockchain...
Proceedings Article

Research on the Relationship Between Environmental Information Disclosure Quality and Financial Performance

Baojuan Shi, Zuting Zheng, Lihua Zhang
Nowadays the problem of environmental pollution has become more and more prominent. By studying the coupling and coordination between environmental information disclosure quality and financial performance, guide companies to attach importance to environmental problems, take the public companies in the...
Proceedings Article

Factors Influencing Continuance Intention to Adopt Online Food Delivery Services Among Millennials During the Covid-19 Pandemic

Chui Peng Yap, Weng Onn Lee
Online Food Delivery (OFD) services have been widely adopted by the catering businesses and consumers in Southeast Asia such as Malaysia. Especially, under the unusual condition of the Covid-19 pandemic, OFD services rescue catering enterprises while meeting consumers’ technological and psychological...
Proceedings Article

Impacts of Live Commerce Towards Purchase Intention Among Malaysia Adults

Jia-Jia Sim, Yan-Teng Tan, Chia-Guan Keh, Siu-Hong Loh, Alvin-Yu-Heng Chye, Zhen-Wei Tan
The live commerce industry has had a significant impact to the world economy in recent years. For Malaysia, the existence of the pandemic has prevented people from going out to shop due to restrictions, resulting in a decrease in the income of various industries. Therefore, this study aims to determine...
Proceedings Article

Online Dating Apps Adoption: A Perspective from Young Adults in Malaysia

Xin Yi Chan, Jey Ni Choy, Zhen Ling Chua, Sin Jie Ng, Sook Kwan Ong
Online dating apps created opportunities for adults to connect and initial romantic intimacy, especially during the global pandemic of COVID-19. But the perspective of young adults in Malaysia remains unclear. The Unified Theory of Acceptance and Use of Technology (UTAUT) was applied in this research...
Proceedings Article

The Effect of Covid-19 on Consumers’ Payment Behaviour: Integration of the Theory of Planned Behaviour and the Health Belief Model

Ming-Pey Lu, Zunarni Kosim
The coronavirus 19 disease crisis has impacted people’s behaviour and changed their ways of living. People are cognitively change their behaviour to protect their lives during this crisis due to the negative effects of COVID-19. The theory of planned behaviour (TPB) and the health belief model (HBM)...
Proceedings Article

Board Gender Diversity and Risk-Taking Behavior of Islamic Bank. A Conceptual Framework

Chee Keong Cheah, Nakesvari A/P Shanmugam, Kok Yaw Wong, Kock Lim Tan, Hock Siong Ong, Yin Mei Kong
Female directorships become significant contributors to corporate decision-making by targeting 30% of women on the board requirement under the Malaysian Code of Corporate Governance 2017 (MCCG 2017). Gender diversity in board composite attracts attention in corporate governance studies, while vast literature...
Proceedings Article

Factors Affecting Subjective Financial Well-Being of Emerging Adults in Malaysia

Min Wen Loo, Yoke Chin Kuah, Feng Mei Liew
Many emerging adults experience financial stress which causes a low subjective financial well-being, especially in Malaysia. Many uncertainties make emerging adults feel worried about their financial conditions, especially during the Covid-19 pandemic period. This phenomenon has attracted the authors’...
Proceedings Article

Islamic Bank Audit Committee and Risk-Taking Behavior. A Conceptual Framework

Chee Keong Cheah, Kok Yaw Wong, Kock Lim Tan, Hock Siong Ong, Yin Mei Kong, Devagi Erusan
This study intends to investigate the impact of bank audit committees’ composite and bank risk-taking behavior in Malaysia from 2010 to 2019. The audit committee is accountable for assuring the accuracy of financial reporting disclosure, interacting with internal and external audit functions to strengthen...
Proceedings Article

Theory of Planned Behaviour: Influence of the Constructs on Behavioural Intention in Digital Banking

Ahmad Nazri Wahidudin, Muhammad Ashraf Anuar, Siti Nur Amira Othman, Yin Mei Kong, Nabihah Aminaddin
The introduction of digital banking might have a negative or positive impact on the value of the financial system. It is a tremendous chance for the firms that are prepared for the huge transformation since customers have turned their preference towards cashless transaction due of the COVID-19 pandemic....
Proceedings Article

Bereavement Policy: The Impact of Worklife Balance, Organisational Justice, and Virtue Ethics on Employee-Centered HRM Practices

Hong-Leong Teh, Shwu-Shing Ng, Yong-Hooi Lim, Tun-Pin Chong, Yen-San Yip
Bereavement or the death of a loved one can come at anytime and is unexpected. Previous studies have shown that employees that experience bereavement require proper organisational support in order to return back to the workforce as a productive employee. The current study proposes that work life balance,...
Proceedings Article

Business Closure and Kubler-Ross’ Five Stages of Grief: A Conceptual Framework

Hong-Leong Teh, Shwu-Shing Ng, Yong-Hooi Lim, Tun-Pin Chong, Yen-San Yip
The COVID-19 pandemic has caused many businesses to experience failure and close down. However, there are a lack of studies that examine how business owners experience the five stages of grief as their business venture fails and is forced to close. The current study therefore proposes a conceptual framework...
Proceedings Article

Employees’ Green Value Creation in the Post Covid-19 Pandemic Through Green Management Practices

Siew-Fong Lai, Wan-Leng Lim, Guan-Khai Kho
Covid-19 triggered health crises, lockdowns and travel restrictions that brought about overwhelming economic and social disruptions. While lockdowns have lowered air and noise pollution, this shift in lifestyle has increased waste products resulting from single-use plastics and medical wastes which are...
Proceedings Article

Impact of Employee Engagement on Company Performance: The Four-Box Business Model as a Moderator: Perspectives from the COVID-19 Pandemic

Zining Zhu, Charles Ramendran S.P.R, Lai Soon Wong
Since early 2020, the pandemic of COVID-19 has been causing significant business disruptions around the globe. The universal working method shifted from office work to a home-stay working approach. Companies face enormous pressure in this situation because their business growth and development are hampered....
Proceedings Article

Fixed Assets Inventory Management of an International Organization: Issues and Challenges Amidst Covid-19 Pandemic

Maricel Subieto Co, Flormando P. Baldovino
This study was to assess the issues and challenges encountered in the physical verification of fixed assets during Covid-19 compared to the normal practices of fixed assets inventory management. It focused on discovering why fixed assets inventory management employees were experiencing these challenges...
Proceedings Article

Logistics Best Practices Towards Logistics Performance in Malaysia Moderated with Lean Logistics

Mohamad Fared Mohamad Makmor, Zaharuzaman Jamaluddin, Mazni Saad
Malaysia is ranked 41st in the 2018 Logistics Performance Index (LPI), which ranks the infrastructure and logistical performance of 160 nations. This is a reduction from the ratings of 2014 and 2016, which were 25 and 32, respectively. Singapore, Thailand, and Vietnam are Malaysia’s top competitors,...
Proceedings Article

The Consequences of COVID-19 Pandemic on FMCG Warehouse Operations in Klang Valley: A Qualitative Study Approach

Afwan Hakim Md Mahdzir, Shum Jing Rou, Ling Fang Zeng, Mohd Azam Din, Khairul Rizuan Suliman, Mohd Abidin Bakar
Fast-moving consumer goods (FMCG) warehouses face unprecedented risks during the COVID-19 pandemic, making it necessary to assess the impact of COVID-19 on the warehousing industry. The study aims to understand FMCG warehouse in Klang Valley operations prior to the COVID-19 pandemic, assess the impact...
Proceedings Article

Family Business Ownership Research: Case Study of Malaysia

Mei Ling Sai, Kalai Vani Kalimuthu, Vikniswari Vija Kumaran, Chew Fong Yee, Mohamad Fared Mohamad Makmor, Suresh Nodeson
Malaysian family businesses are not easily identifiable, yet the subject still has its desirability as the studies are being conducted with scattered information related to the phenomenon which can give a good idea about its magnitude. After the impact of covid-19, digital transformation is treated as...
Proceedings Article

The Evolution of Malaysian Burger: The Case Study of Myburgerlab

Kum Lung Choe, Luen Peng Tan, Ka Fei Lai, Yin Kuan Ng, Hooi Ching Khor
The novel coronavirus (COVID-19) has devastated Malaysian food and beverage industry immensely. This case study investigates the business challenges faced by a domestic fast-food restaurant amid COVID-19 pandemic. Moreover, this case study also dwells into the functional levels (i.e., marketing, operation,...
Proceedings Article

Exploring Cryptocurrency Readiness Among University Students

Hayati Yusof, Mai Farhana Mior Badrul Munir, Zulnurhaini Zolkaply, Muhammad Ashraf Anuar
Digital currency or cryptocurrency, the latest development in investment is a virtual medium to purchase and sell goods and services, plays the role of a diversification tool, and features an attractive, alternative store of value. Recently, the Malaysian regulators were urged to legalise cryptocurrency...
Proceedings Article

Mobile Money Agent Network: Key Towards Digital Financial Inclusion

Yi Xuan Goh, Sze Hwei Mah, Yinn Yinn Yunne Chay
As the world advances towards digital empowerment, unbanked and underbanked individuals still exist. Therefore, this study is conducted to investigate the key digital-focused determinants that aid in boosting Digital Financial Inclusion (DFI) among emerging countries. By zooming into 45 Emerging Market...
Proceedings Article

Role of People with Disabilities (PWDS) Towards the Sustainability of the Tourism Sectors in Malaysia

Kalai Vani Kalimuthu, Vikniswari Vija Kumaran, Thurai Murugan Nathan, Muhammad-Baqir Abdullah, Marini Binti Md Isa
Traveling is something people with disabilities love just as much as other tourists. The World Tourism Organization (UNWTO) predicts 1.8 billion international visitor arrivals globally by 2030, with people with disabilities contributing a portion of that figure. We could better understand the factors...
Proceedings Article

The Determinant of Local Palm Oil Price in Malaysia: Does the Covid-19 Pandemic Matter?

Thurai Murugan Nathan, Abdelhak Senadjki, Hui Nee Au Yong
Biodiesel is an alternative fuel and is getting substantial attention globally due to its environmental benefits. Biodiesel is one of Malaysia’s downstream movements of the palm oil industry. This industry is well known for its economic contribution to Malaysia’s income growth. This study determines...
Proceedings Article

The Funding Guarantee Mechanism of Citizens’ Right to Health in Public Health Emergencies

Dan Wu
The COVID-19 is a public health emergency of international concern, which has had a serious impact on the health and life safety of all mankind. How to insure the medical costs of patients with COVID-19 has become an urgent issue. Under China’s current practice, the medical insurance fund and public...
Proceedings Article

The Legal System of the Maternity and Parenting Leave Under the Background of China’s “Three-Child” Policy: From the Perspective of the Right to Equal Employment

Guo Tian
After the promulgation of China’s “three-child” policy, the extension of the duration of maternity leave in various provinces has increased employers’ hiring costs of female workers. As a result, the phenomenon of discrimination in female employment has become increasingly serious. Maternity leave is...
Proceedings Article

Education for Sustainable Development in the Context of COVID-19: Case Study of a Higher Education Institution in China

Min Hu, Chooi Yi Wei, Yeok Meng Ngeow
With COVID-19 continuously afflicting people all over the world, economic, environmental, as well as societal crises arise. Among all the possible solutions, Education for Sustainable Development (ESD) might be the most fundamental to deal with these crises and achieve sustainability in different fields....
Proceedings Article

Promoting Innovative Teaching Quality Monitoring (TQM) System: A Case Study at University of Sanya, Hainan, China

Lirong Gong, Chooi Yi Wei
In par with paradigm shift towards digitalize world, most of the higher education institutions (HEIs) across China are exerting themselves to respond to the changes. In China, the education institutions have responded positively to train socialist builders and successors with all-round development of...
Proceedings Article

Students’ Perception of Higher Institutional Support Towards Online Learning Satisfaction: The Mediating Effect of Self-regulated Learning

Eng Mun Khong, Ai Na Seow, Siew Yong Lam
The emergence of the COVID-19 pandemic has altered the global educational process. Many higher education institutions (HEIs) have quickly shifted the learning mode from physical classrooms to online platforms. Undoubtedly, self-regulated learning (SRL) is the key element that influences student satisfaction...
Proceedings Article

The Effect of Online Learning on Student Engagement: An Investigation Conducted with Respect to University Students in Malaysia

Nishantinee Sathe, Saranya Krishwasamy, Terence Zhee Jing Fun, Thivaya Ravichandran, Chee Yang Fong
Online learning has been implemented within most education systems around the world in the wake of the COVID-19 pandemic. However, the online learning transition has posed critical challenges for students of all educational levels, inclusive of universities. The purpose of this study is to examine the...
Proceedings Article

Determinants of Customer Loyalty: A Green Marketing Perspective

Chi Bo Wong, Monica Law, Wing Chi Branda Wu
Environment-friendly attitude contributes greatly to green marketing. Accordingly, this research endeavours to comprehensively understand the factors affecting green customer loyalty. Specifically, a research model was developed linking green product quality, green corporate image, green trust, green...
Proceedings Article

Practice of Networked Content Self-regulation Amongst Malaysian Users

Chun-T’ing Loh, Ah-Suat Lee, Yoon-Mei Chin, Yen-Hong Ng, Pik-Yin Foo, Zam Zuriyati Mohamad
This study proposes a framework that aims to identify the degree and nature of self-regulation when assessing, consuming and sharing networked content and to determine the factors included by users when self-regulating, mediating or controlling the use of networked media contents. In addition, this study...