Vol. 17 No. 1(I)S (2025)

Investigating the population's health and well-being has been a topic of interest in recent years due to the remarkable growth. The Sustainable Development Goals (SDG) index indicates that Malaysian health and wellbeing issues remain significant challenges. Taking into account the important aspects, a PwC Asia Pacific survey from 2023 revealed that individuals’ financial circumstances have been the primary cause of stress, which affects both their mental and physical health. This is also confirmed by the Bank Negara Malaysia (BNM) which reported that household members are currently experiencing financial stress with B40 income groups being particularly vulnerable to issues related to the increase in cost of living and loss of income. Therefore, the purpose of this study is to discuss the influence of financial stress on health-related outcomes and social support as the role that buffers the relationship. The role of social support, as suggested by previous research, as an element in reducing stress, may improve the emotional stability, mental and physical health of individuals. The present study offers valuable insights for employers and organizations to provide focused interventions in strengthening social support to improve employees’ health and well-being.

This article explores the challenges and opportunities associated with creating an inclusive workplace for workers with disabilities. Besides, it examines key barriers, such as physical and technological accessibility, organizational culture, and leadership attitudes, while also identifying opportunities for positive change through inclusive practices, policies, and innovation. The study aims to provide a comprehensive understanding of the factors influencing the inclusion of workers with disabilities and offer actionable insights for organizations seeking to foster a more inclusive environment.

In Perlis, initiatives to support asnafpreneurs lead to empowering these individuals through entrepreneurship, fostering self-reliance and economic growth. Programs may include training, microfinancing, and resources to help asnafpreneurs start and sustain their businesses. On the other hand, digital marketing encompasses various online strategies to promote products or services. For asnafpreneurs in Perlis, digital marketing can be a powerful tool to reach wider audiences, build brand awareness, and drive sales. In addition, the added Islamic value in digital marketing is expected to contribute to promoting Visit Perlis 2024. Therefore, this study aims to foresee the marketing mix elements 4Ps- Product, Price, Place, and Promotion with Islamic value integration in boosting the asnafpreneurs economy. In addition, this study employed a qualitative method. The data collected was among asnafpreneurs during a business workshop organized by Majlis Agama Islam Perlis (MAIPs). Four elements of the marketing mix and the integration of Islamic values are implemented to fill out the structured interview with five asnafpreneurs. Moreover, based on the findings, this study highlights asnafpreneurs' awareness of Islamic digital marketing. The impacts of Islamic digital marketing are analyzed and discussed in the concluding section. Additionally, several limitations are acknowledged, and recommendations for future research are provided.

The emergence of new technologies, such as Artificial Intelligence (AI), is anticipated to profoundly impact the accounting and auditing sectors. AI is essential for automating repetitive tasks and enhancing audit judgment. This study seeks to investigate the adoption of AI in small audit firms in Malaysia. A qualitative research design was employed, involving semi-structured interviews with nine audit supervisors from small audit firms in Kuala Lumpur, Negeri Sembilan, Pahang, and Melaka. The discussion focuses on two elements: (1) Perceived Usefulness (PU) – emphasizing how AI enhances audit efficiency and accuracy, and (2) Perceived Ease of Use (PEU) – highlighting the ease of adoption and integration of AI tools into existing audit workflows. The findings reveal that AI is perceived as a valuable tool in small audit firms, improving audit quality and workflow by significantly accelerating the audit process. However, human expertise is still required for certain complex tasks and decision-making. Hence, it is crucial to communicate the AI’s capabilities and constraints to prevent users from experiencing undue disappointment. The findings of this study aim to assist regulators and standard-setters in developing guidelines, principles, and frameworks for AI adoption among audit firms in Malaysia.

This article explores how young people, acting as social agents, utilize social media to promote local communities. Through the utilization of digital platforms, these young individuals are exerting a growing impact on the economic, cultural, and social aspects of their local environments. The problem addressed is the need to understand the effectiveness of social media in reaching and engaging audiences. The objective is to evaluate the effectiveness of social media platforms used by young people in reaching a target audience. A quantitative method was employed to track the number of views, likes, shares, and comments of a promotional video over a specified 30-day timeframe. The major results indicate significant audience engagement, evidenced by high numbers of views, likes, shares, and comments. The results also emphasize the significant influence of social media initiatives driven by young people in improving local visibility and engagement. By improving the visibility of local communities, this strategy aims to increase the number of visitors to Sungai Petani and simultaneously enhance the socio-economic level of local people and the area. The conclusion highlights the potential of young people as influential social agents in promoting local communities through the use of social media.

This study elicits the perspectives of university students and lecturers at the School of Accounting, Faculty of Economic and Business, Universitas Negeri Padang (UNP), regarding a visiting lecturer from the Faculty of Accountancy, Universiti Teknologi MARA, Malaysia. This is achieved by exploring their views on integrating international academic practices, their impact on student engagement, and potential collaborative opportunities in research and consultation. A mixed-methods approach was employed, combining focus groups and surveys to capture the experiences and perceptions of students and lecturers regarding the visiting academics during their two-week visit—the research sample comprised university students and lecturers who interacted with the visiting lecturer during this period. The findings indicate that students displayed increased enthusiasm and participation in classes conducted by the visiting lecturer. Both students and lecturers appreciated the cultural exchange, acknowledging its role in enriching the learning environment with diverse perspectives. However, challenges such as language barriers and cultural adaptation were observed, though these were mitigated through support and effective communication. The study stresses the need for structured support systems and improved integration approaches to enhance the effectiveness of visiting lecturer programs. Limitations include the short duration of the visit and the sample size, which may affect the generalizability of findings. This research contributes to the discourse on international academic collaboration by providing insights into improving visiting lecturer programs. It highlights the importance of fostering international academic partnerships to improve educational quality and cross-cultural engagement.

The primary objective of a restaurant operation is to attain profitability by cultivating customer loyalty through outstanding service, unforgettable dining experiences, and strong connections that encourage repeat visits. This study investigates whether Indian Muslim or Mamak restaurants are outshining Malay restaurants in urban areas. Qualitative data were collected through semi-structured interviews with 120 customers at selected popular Mamak restaurants in the Klang Valley, Malaysia. These interviews aimed to understand customers' viewpoints and dining experiences. The findings reveal that Mamak restaurants have successfully adapted to shifting consumer preferences, establishing themselves as a resilient and favored dining option, particularly in urban settings. Their continuous innovation, technology integration, and extended operating hours have reinforced their appeal, slightly overshadowing Malay restaurants in these areas. The study highlights the importance of restaurant operators adopting proactive strategies that align with changing consumer demands and market dynamics to remain competitive and sustainable.

Coffee, a typical beverage consumed worldwide, offers various options, from bean origin to brewing methods. However, this abundance of choice often leads consumers to experience decision-making challenges, a phenomenon known as choice overload. Therefore, this study focuses on developing and implementing a recommendation application to help users make informed coffee choices based on their preferences. The study employs a system development life cycle (SDLC) approach and utilizes content-based filtering techniques to achieve the purpose. Data for this study was gathered from three prominent coffee shops: Zus Coffee Shop, Richiamo Coffee Shop and Gigi Coffee Shop, providing a diverse dataset for analysis. The study employs usability testing to evaluate the usefulness, perspicuity, dependability, and attractiveness of the developed recommendation application. Through rigorous testing, we assess user acceptance and overall system performance. The results indicate a significant reduction in choice overload and an enhanced user experience, validating the competence of the recommendation application. The study implies that by using a content-based filtering recommendation system, coffee drinkers can enjoy more personalized suggestions tailored to their taste preferences, such as roast level, milk type, etc. For users who may feel overwhelmed by the variety of options at a coffee shop, this system simplifies the decision process by recommending coffee types that match their stated preferences. By exploring avenues such as collaborative filtering, sentiment analysis, and incorporating additional user feedback, we aim to further enhance the accuracy and personalization of coffee recommendations, ultimately improving the overall coffee selection experience for consumers.

The rapid advancement of information and communication technologies (ICTs) during this decade has increased its importance for individuals, businesses and societies. However, despite efforts to improve digital infrastructure, access, and ownership, the digital divide remains a persistent issue and a barrier to many sectors. Digital divide is not limited to physical access, but it comprises a wide range of factors. The study explores the demographic information and the access to ICT aspects (motivational access, physical access, operational skill access, formal skill access, informational skill access, and strategic skill access) that shape university students’ internet usage diversity. The study conducted an online survey on 351 students who were pursuing their studies in different disciplines at West Malaysian University. The role of demographic variables and ownership of 5 G-enabled devices in digital divide issues was investigated. Results showed that all demographic variables except gender have significantly impacted the dimensions of access to ICT to some extent. Furthermore, the study found that operational skills access, informational skills access, and physical access have predicted students' internet usage diversity. This implies the digital divide persists among university students in terms of operational skills, informational skills, and physical access to internet usage diversity. The findings also indicate that the digital divide persists across two levels of digital divide among university students in Malaysia. The results have strengthened the findings that the original digital divide of physical access has evolved into a divide that includes differences in skills to diversify internet usage.

This study examines the role of AI-assisted learning tools in fostering personalised learning and adaptive education in higher education. With the increasing adoption of AI-powered applications such as ChatGPT, Grammarly, and intelligent tutoring systems, students benefit from tailored academic support, realtime feedback, and individualised learning pathways. Using a quantitative research design, this study collected data through an online survey distributed to university students across various disciplines. The findings indicate that AI-assisted learning tools significantly enhance student engagement and academic performance while supporting independent learning. However, challenges such as over-reliance on AI, ethical concerns regarding academic integrity, and data privacy issues remain critical considerations. Statistical analyses, including correlation and regression models, demonstrate a positive relationship between AI usage frequency and students' perceived learning effectiveness. The study concludes with recommendations for optimising AI integration in education, emphasising a balanced approach that combines AI with traditional pedagogical methods to enhance student learning outcomes while mitigating potential risks.