All of the articles in this proceedings volume have been presented at the 12th International Conference on Business, Accountancy, Finance and Economics on 23 October 2024 through Physical/virtual platform-Zoom. These articles have been peer reviewed by the members of the Scientific Committee and approved...

Warehouse operations in Africa are still mainly rely on manual processes, resulting into the challenges in system integration for the compatibility with legacy backend systems that often rely on outdated technology. Warehouse automation is increasingly important in modern technology of supply chain operations,...

Digital transformation has become extremely important for small and medium-sized (SME) manufacturing enterprises for revenue optimization and improving financial performance. However, there is little quantitative research on the mediating role of intellectual capital and the moderating role of government...

The rise of digital banking in Malaysia has revolutionized how consumers engage with financial services. Driven by technological advancements, mobile banking’s ease of use and accessibility have played a key role in this transformation. This research aims to explore the factors that drive consumers’...

Micro, Small, and Medium-Sized Enterprises (MSMEs) in Malaysia account for a staggering 97% of all businesses, contributing a sizeable gross domestic product of 38% and providing more than 47% of employment opportunities as of 2022. Yet, 60% of these businesses have not embraced cloud computing in their...

Lately, Malaysia has been experiencing an upward trend in financial fraud cases, not only targeting the ‘golden-aged’ people but also the vulnerable groups, such as university students. These cases could imply that students lack awareness of existing fraud schemes, exposing them to huge financial instability...

After the Covid 19 pandemic, automation and digitization technologies have become widely accepted, particularly from millennials (Gen Y) and Gen Z. It is anticipated that Malaysia will transition to a cashless society by 2030, owing to its convenience and security. To achieve that goal, there is a need...

In the current century, there has been a significant increase in the participation of women in the workforce. Although their contribution to the nation’s progress and economic development is essential, women often face challenges balancing their family duties with their professional responsibilities....

The main focus of this study is to examine the influence of job insecurity, social support, and perfectionism (i.e., self-oriented perfectionism and socially prescribed perfectionism) on presenteeism among employees in the hospitality sector in Malaysia. The present cross-sectional data was collected...

A surge in demand for logistic services is resulted from the rising demand of manufacturing, food and beverages and perishable products, and the people’s online purchasing lifestyle in Malaysia. Despite the bright future of the logistics sector, however, the sector only accounted for 3.7% of total employment...

This study investigates the challenges and opportunities in optimizing the branding of Takaful products in Indonesia. Despite the country’s large Muslim population, awareness and understanding of Takaful remain significantly low. While consumers are generally familiar with conventional insurance, many...

Determining for factor located in the ‘Action Opportunity’ quadrant is always crucial in the service field, since this quadrant reflects the factor considered important by customers, however the performance provided is not up to the expectation. This study aimed to develop a Relative Action Diagram based...

The development of tourism in traditional villages not only improve the income and living standards of community residents, thereby fostering the economic and social development as well as facilitating rural revitalization, but also induces impactful transformations in the natural, social, and economic...

The growing demand for Quantity Surveying (QS) professionals in Malaysia underscores the need for effective educational strategies to produce competent graduates. However, current mismatches between teaching methods and students’ learning styles have led to dissatisfaction among employers. This research...

Traditional Chinese Medicine (TCM) has become well-known and grasped attention not only among people around the world but also among policy makers and private agencies. Efforts have been made to incorporate TCM services into the country’s healthcare system. However, the patients’ knowledge levels of...

Malaysia’s Electrical and Electronics (E&E) industry is pivotal, significantly contributing to national income through Gross Domestic Product (GDP), exports, and job creation. This industry is booming for drastic future expansion due to the Industrial Revolution, IR 4.0, and towards IR 5.0, with...

Financial preparedness refers to managing the cost of living to sustain standard of living and act as an aid during downtime. To achieve financial preparedness, the process of planning and controlling the expenditure needs to be systematic to balance with income earning. In Malaysia more than 50% of...

Investment is investing money for profit and accepting risks due to future uncertainties. Stocks and mutual funds are common investment options for individuals aiming to build wealth. There are several existing instruments measuring investment intention using 2 to 3 factors. However, none connected them...

Malaysia is experiencing an accelerated growth in its digital economy which points to a demand for a digitally skilled workforce. This study focuses on reviewing Malaysia’s underway digital skills training initiatives suggesting that digital skills are becoming crucial for workforce readiness and economic...

This study aims to explore adaptive farming methods that have been planned or implemented by farmers and parties involved in the vertical agriculture process, focusing specifically on Bentong ginger cultivation. A semi-structured interviews with 20 purposively selected stakeholders, 04 focus group discussions...

This study investigates the intersection of philosophical ethics and firm’s Environmental, Social, and Governance (ESG) practices, intending to elucidate how foundational ethical theories can enhance ESG strategies within contemporary business contexts. Despite the growing global adoption of ESG strategies,...

This paper will delve into the complicated relationship between digitalization and firm performance, with a focus on Environmental Social Governance (ESG) concerns. Firms have increasingly been utilizing digital technologies for operational efficiency, customer engagement, and innovation; for sustainable...

Artificial Intelligence (AI) is revolutionizing and reshaping many industries and professions, accounting is of no exception. A significant concern for the accounting professionals is the threat of job displacement as a result of AI. Nevertheless, there are opportunities for new roles in the AI driven...

This study aims at investigating the influence of bilateral cooperation on tourism flows between China and Central and Eastern European (CEE) countries. In particular, static and dynamic models are developed to measure Chinese tourist departures to 20 CEE countries and tourist arrivals from 16 CEE countries...

In recent decades, the restaurant industry in Malaysia has increasingly adopted digital marketing to boost sales revenue. The primary goal of this study is to examine the effect of digital marketing tools on the sales performance of international cuisine restaurants in Malaysia. This study aims to help...

As the backbone of China’s economic development, the construction industry warrants attention from researchers and practitioners alike. In a highly competitive industry, it is important for firms to maintain business continuity during crises like the Covid-19 pandemic. Strategic planning and adaptability...

The experience economy stands out as a mega trend because of its worldwide impact and researchers have studied this idea across diverse industries such as retail and tourism. When more and more people are concerned about experiential consumption, traditional business approaches that focus heavily on...

Study provided here aiming for identifying Balinese customers regarding local services provided by local people in the hospitality industry. This was done in response to the rapid development of the hospitality sector in Bali, which creates challenge for the local people. The theories used were the theory...

The dynamic intricacies of external debt and Foreign Direct Investment (FDI) moderated by rule of law, voice and accountability economic growth nexus is scant in the East African Community (EAC). Plenteous of empirical literatures result into ambiguous conclusions. The two foreign capital inflows entail...

This study aims to enhance primary school learners on the financial literacy through game-based learning and assess their efficacy of saving and spending in daily life. The participants were 77 learners from two selected primary schools in Perak, 42 from school A and 35 from school B, respectively. This...

This paper investigates factors in attaining mental health services. Using the Theory of Motivation, Ability, and Opportunity (MAO), a framework consisting of six factors is developed and tested among 254 individuals from Generation Y to Z. This paper also examines the role of health literacy in mediating...

In reality, many people are concerned about their bodies and the self-image awareness has taken places into affecting the consumption of weight loss supplement. There was noticeable trend within young adults on weight loss supplement consumption for achieving the idealised body image in Malaysia. The...

Food security has been a prominent economic issue in the world which is gradually gaining global attention, especially climate change, population growth and socio-economic disparities has been a global challenge these days. Undoubtedly food security has emerged as a pressing issue worldwide. The COVID-19...

The rapid increase in internet users, limited mobility, and physical store closures during the Covid-19 pandemic have quickly transformed Malaysia's e-commerce retail market into a major player in just a few years. In line with this, digital transformation seeks to enhance information and communication...

This research aims to investigate the determinant factors of the financial stability of small and medium financing banks (SMFB) in Indonesia. The sample of this study was 100 SMFBs in Indonesia from all provinces selected using a multistage random sampling approach. The findings of the research suggested...

Cloud computing, explicitly using Google Docs, is crucial in creating high-quality and cohesive group research reports. This is made possible by enabling collaborative writing, allowing students to collaborate on assignments virtually, regardless of their location and schedule. However, there has been...

Peer-to-Peer (P2P) lending has become a popular alternative financing method in Malaysia, but there is a lack of understanding about factors influencing lending decisions. This research project aims to examine the dynamics of P2P lending, particularly among young investors, as they often embrace new...