Vol. 16 No. 3(I)S (2024)

Malaysia's aquaculture industry has seen significant growth in recent years, with the giant freshwater prawn (Macrobrachium rosenbergii) emerging as a key species of economic importance. This study examines the intricate challenges faced by hatchery owners’ breeding facilities in Manjung, Perak, Malaysia as they strive to maintain and improve the brood stock production of this valuable crustacean. The research focuses on the multifaceted, operational aspects of managing giant freshwater prawn (Macrobrachium rosenbergeii) hatcheries. Through a combination of field studies guided by the qualitative methodology, the identification of primary obstacles encountered at the Manjung breeding facilities was evaluated via current management practices. The findings revealed that hatchery owners lack adequate managerial skills in handling operational matters such as budgeting, labor utilization, utilities, marketing, and networking. The most critical factor was the cost-effective sourcing of healthy, brood stock supply from local fishermen. Furthermore, the research underscores the importance of genetic diversity in broodstock populations as hatcheries struggle with inbreeding depression, necessitating the development of more robust breeding programs. From the socioeconomic standpoint, a holistic approach to addressing these issues, emphasizes the need for increased collaboration between research institutions, government agencies, and private sector stakeholders. The study provided a comprehensive overview of the complexities inherent in managing giant freshwater prawn breeding facilities in Malaysia. By identifying key challenges and potential solutions, it aims to contribute to the sustainable development of this vital sector of Malaysia's aquaculture industry. The findings have implications for policy-making, industry practices, and future research directions in the field of freshwater prawn (udang galah) aquaculture and food security agenda.

Businesses rely on supply chain management to suit the needs of global and multigenerational consumers. However, the current linear manufacturing and distribution supply chain strategy has been regarded as the source of dangerous waste generation, environmental deterioration, and the global warming phenomenon. In mitigating this issue, circular supply chain management, a practical integration model, is seen as the solution as it helps to reduce material flows and supply chain waste. Unfortunately, the fundamental mechanisms that can support its effective execution have not been comprehensively examined, hindering its complete incorporation into company strategy. Thus, to overcome this knowledge gap and improve organizational understanding, this study uses the systematic reviews and meta-analyses extension for scoping reviews (PRISMA-ScR) procedure to investigate the characteristics, enablers, and barriers of circular supply chain management. The study found five interconnected key structures: government, industry stakeholders, corporate management, end users, and financial institutions, all of which play important roles in the successful implementation of a circular supply chain strategy. As a result, close collaboration across the five identified stakeholders is essential to enable successful implementation. This study's objective is to the United Nations Sustainable Development Goals (SDGs) 8, 9, and 12, which aim to promote peace and prosperity for people and the planet both now and in the future.

The rise in unemployment, digitization, and the flexibility of gig workers have propelled the growth of Malaysia's gig economy. However, the well-being and occupational satisfaction of gig workers can be impacted by social and financial security concerns. This study looks at the well-being of Malaysian gig workers through the role of occupational satisfaction as a mediator, while social and financial security as independent variables. The results of a structured survey administered between November 2023 and February 2024 to 135 gig workers indicate that the well-being of Malaysian gig workers is rather low. This study found that occupational satisfaction acted as a mediator in the relationship between social and financial security and gig workers' well-being. These results highlight how important it is to have both social and financial stability to enhance employee occupational satisfaction and thus, improve gig workers’ well-being.

This study examines the issue of medicine wastage in private clinics from the perspective of drug suppliers in Hong Kong. Medicine wastage refers to unused or expired medication along the supply chain, and it poses significant challenges to healthcare systems worldwide. In the private healthcare sector of Hong Kong, there is a notable issue of medicine wastage, resulting in considerable economic costs and environmental hazards. The paper explores the causes of medicine wastage, including the inefficient business model of private clinics, the frequent use of general medicines, the decline in medical tourists, disruptions in the supply chain due to the COVID-19 pandemic, and the lack of medicine recycling policy and facility. Additionally, the paper suggests implementing a centralized medicine procurement and inventory management system, separating medicine prescribing and dispensing, and developing a medicine recycling policy to reduce medicine wastage in Hong Kong.

This study aims to analyze audit assessment and the effects of artificial intelligence on the audit quality sustainability reports from the standpoint of auditors who provide audit opinions on audits that are conducted of sustainable financial reports. Certain audit tasks can now be automated by the audit profession thanks to technology. Artificial intelligence (AI) and big data analytics can be used to analyze huge data, one of the technological innovations that need more study than conventional data. The number of 85 auditors of Accountant Public Firms in Medan completed questionnaires that were used in this study to gather data. Following the collection of data from respondents, quantitative descriptive methodologies were used to analyze the data. The audit profession may improve the quality of audits by promoting the use of AI and big data analytics and by supporting auditors in developing their skills to stay current with new technologies. AI can improve audit quality, reduce costs, and eventually replace human workers. People are still required in the audit process, though, as AI cannot make decisions when it comes to providing audit opinions on financial reports. As a result, its contribution to the audit process is minimal. Therefore, it is hoped that this study will shed light on the potential applications of AI in the auditing process.

The halal industry has developed into a promising business opportunity in the industrial era, and many countries are interested in it. Artificial intelligence (AI) has been used in the halal industry to ensure production processes comply with halal standards, improving the safety and quality of halal products. AI can scan, inspect, and monitor any errors that may occur in a product, providing several potential benefits to the halal industry, including improving halal compliance, streamlining the supply chain, and increasing efficiency and productivity. The development of the halal industry in Indonesia shows a positive trend that is increasingly growing, due to awareness of the importance of halal products as a part of lifestyle. This awareness is not only shared by Muslims but also by non-Muslims. This high awareness of halal products will have a positive impact on business opportunities in the halal industry. The Indonesian government has been active in developing the halal industry to encourage the growth of the halal industry.

Digital zakat management refers to the use of technology to facilitate the collection, distribution, and management of zakat, an Islamic tax on wealth. Digitalization can enhance zakat management by increasing efficiency, transparency, and convenience. However, digital zakat management also poses some challenges, such as the risk of zakat fund transfer failure, sharia compliance risk, and technological information risk. These risks can be addressed through global cybersecurity and fintech advancements. The main objective of this research is to review and analyze the use of digital zakat management research. It found that there are initial research had been done in emerging countries on digital zakat management, as well as authors from respective institutions. It is expected to have a clear view of the impact and benefit of using digital zakat management which then can be tested in empirical studies. An optimal collection of zakat funds is the aim as a result of an effective zakat management system.

In today's digital era, anyone can makebuying and selling transactions easily. Buying and selling trade goods can now be done from young to old. Due to the access to conduct all-round transactions in terms of supply of goods, promotion, and finance is also easy. This is because the latest information technology makes it easy to transactefficiently and effectively. An example of current information technology that is developing is e-commerce. Apart from e-commerce, accounting information skills can encourage individualsto develop their businesses. However, the situation in Indonesia is that young people who are entrepreneurs are low. Therefore, this study aims to see whether the variables that have been determined such as E-Commerce, Motivation, and Financial Information Systems can influence decisions in entrepreneurship. The population in this study were accounting students at the Faculty of Economics and Business, Universitas Medan Area. The data used in this study is primary data by distributing questionnaires to respondents usinga purposive sampling technique. The analysis used is multiple linear regression analysis. The results of this study are expected to be able to analyze more deeply the students' interest in entrepreneurship. The results of the study will also be presented through tables, figures, and graphs.

Small and medium enterprises (SMEs) have an important role as the backbone of a country's economy. However, in the current digital era, there are many challenges faced by SMEs in adopting digital transformation. Assumed limited literature that discusses the success factors of digital transformation in SMEs. Therefore, this research aims to explore the important factors for the success of digital transformation in today's SMEs. The method used in this research is to search for articles relevant to the research topic using the Google Scholar database. The research results show that digital strategic planning, digital maturity, relationship capital, and collaborating with external digital innovation units are the keys to successful digital transformation in MSEs today. The results of this research will provide input to SMEs and the government in making decisions to achieve the success and sustainability of SMEs, as well as enrich the literature that examines digital transformation in SMEs.

Financial Statement Fraud is fraud or manipulation of a company's financial statements to show the best condition of the company so that investors are interested and/or retain the funds owned by the company. This research is intended to analyze the influence of the factors in the fraud Pentagon theory on fraudulent financial reports in companies listed on IDX BUMN20 on the Indonesia Stock Exchange for the 2020-2022 period. The proxy variables used in this research are Pressure proxied by Financial Target and External Pressure, Opportunity proxied by Ineffective Monitoring, Rationalization proxied by Change of Auditor, Competence proxied by Change of Director, and Arrogance proxied by Frequent Number of CEO's Picture and Fraudulent financial reporting measured by F-Score. The data used in this research is secondary data obtained from the annual reports of companies listed on IDX BUMN20 on the Indonesia Stock Exchange for the 20202022 period. The number of samples used was 18 samples from companies selected through the purposive sampling technique. The data analysis used in this research is logistic regression analysis. The research results show that the partial test results do not influence each of the independent variables, namely financial target, external pressure, ineffective morning, change of auditor, change of directors, and frequent number of CEO's pictures on fraudulent financial reporting, but the simultaneous test results show that there is an influence the entire independent variable to the dependent variable is fraudulent financial reporting.