Vol. 18 No. 1(J) (2026)

This study investigates the purchase intention of halal food products and how halal literacy moderates the relationship in a consumer behavior study. Attitude, subjective norms, and perceived behavioural control influence purchase intention. Halal literacy is vital in determining purchase intention and consumer behaviour of halal food. Data will be collected from 190 Muslim consumers aged between 20 and 50 years with purchasing power. Screening questions will be used to engage suitable respondents. Data will be analysed for descriptive analysis, and relationships between the independent and dependent variables will be determined. The moderating factor of halal literacy will also be analysed. The findings will stress the importance of attitude, subjective norms, and perceived behavioural control in consumer behaviour and its relations with purchase intention. Halal literacy in halal food purchases will be a contributing factor for food marketers to enhance their significance in consumer behaviour, according to a study of halal product purchases.

This study investigates the influence of social capabilities on corporate zakat commitment, drawing on the Social Resource-Based View (SRBV) framework. While corporate zakat represents an important Islamic social finance mechanism, its implementation remains largely voluntary, resulting in inconsistent participation among firms. This study focuses on two key dimensions of social capabilities, mission-driven capabilities and stakeholder management capabilities, to explain variations in corporate zakat commitment among zakatpaying companies in Malaysia. Using survey data collected from the senior management of 142 corporate Zakat payers, the study applies partial least squares structural equation modelling (PLS-SEM) to test the proposed relationships. The findings indicate that stakeholder management capabilities have a significant positive effect on corporate zakat commitment, whereas mission-driven capabilities do not exhibit a statistically significant influence. These results suggest that effective stakeholder engagement, communication, and accountability mechanisms are more critical to motivating corporate Zakat practices than the formal inclusion of Zakat within organisational mission statements. The study contributes to accounting and Islamic governance literature by providing empirical evidence on the role of social capabilities in shaping voluntary zakat commitment. From a practical perspective, the findings highlight the importance of stakeholder-oriented governance strategies for zakat institutions, regulators, and corporations seeking to enhance zakat compliance and reporting practices.

This study examines how short-term and long-term investments in Malaysia’s stock market influence each other through volatility spillovers. Using daily data from the KLCI index from 2014 to 2024, the research applies a combination of wavelet analysis and the Dynamic Granger Causality Multivariate Stochastic Volatility (DGC-t-MSV) model. This method allows us to study market behavior across different time periods and frequencies. The results show that there are significant volatility spillovers between short-term and long-term investments, with stronger effects coming from long-term (institutional) investments to short-term (retail) investments. Both types of investments also show strong persistence in volatility, meaning that once volatility appears, it tends to last. These findings are important for investors who need to manage risks and returns more effectively. They also provide useful insights for policymakers who aim to improve the stability of financial markets. By introducing a new approach to analyzing volatility spillovers, this research contributes to a better understanding of risk management in emerging markets like Malaysia.

This study investigates both the direct and mediated influences of authentic leadership on organizational citizenship behaviour toward the environment (OCBE), with psychological capital serving as an intervening mechanism. Using a quantitative approach, data were gathered from 396 frontline employees across six public sector institutions in Sri Lanka through a survey questionnaire. The findings reveal that psychological capital plays a partial mediating role in the association between authentic leadership and OCBE. This indicates that authentic leadership affects OCBE not only directly but also indirectly by fostering employees’ psychological capital. The observed relationships highlight the pivotal role of authentic leadership in enhancing positive psychological resources and promoting environmentally responsible discretionary behaviours among employees. The proposed research framework offers practical insights for senior management in Sri Lankan public sector organizations, particularly in the development of leadership initiatives aimed at cultivating authentic leaders who can encourage environmental sustainability through employees’ OCBE.

Malaysia’s growing dependence on food imports amidst rising domestic demand highlights the urgent need for sustainable interventions such as urban farming. This study explores the desire for urban farming among Malaysian urban citizens as a strategic response to food security and socio-economic challenges. A qualitative hybrid analytic approach, combining inductive and deductive thematic analysis, was employed to interpret primary data collected through semi-structured, open-ended interviews, guided by a pre-developed interview protocol. A total of 50 participants, aged above 20 years and representing diverse backgrounds including urban farmers, policymakers, researchers, entrepreneurs, environmental activists, and community members from major cities in Peninsular Malaysia, were interviewed. Secondary data sources were utilized for triangulation to enhance the validity of the findings. Theory-driven and data-driven codes were integrated using NVivo 14 software for comprehensive thematic analysis. Results indicate a strong underlying interest in urban farming, motivated by concerns over food security, environmental sustainability, and personal well-being. Nonetheless, barriers such as high start-up costs, space limitations, and low public awareness continue to hinder its widespread adoption. Participants identified government support, structured training programs, and technological advancements as key enablers for the successful mainstreaming of urban farming practices. The study concludes that with strategic collaboration among stakeholders, investment in public education, and the deployment of advanced technologies, urban farming can evolve into a vital component of Malaysia’s urban development strategy, contributing significantly to food system resilience, economic diversification, and sustainable urban living.

Smart farming technologies are essential for enhancing food security and the welfare of the farmers. The Internet of Things (IoT) facilitates real-time monitoring and administration of agricultural activities. In Malaysia, IoT is vigorously endorsed through the National Agrofood Policy 2.0 and Agriculture 4.0, yet its implementation and sustained utilization are inconsistent. Previous research has mostly emphasized quantitative determinants of adoption, leaving farmers' lived experiences largely unexplored. This study examines the factors, obstacles, and farmers’ generated suggestions for the adoption of IoT among farmers in Selangor and Negeri Sembilan. In these two central region states, smart farming efforts are vigorously encouraged. A semi-structured interview was performed with 10 farmers who had utilized IoT for over one year, and the data were thematically analyzed to discern factors affecting acceptance, obstacles faced, and farmers’ suggestions. The results indicated that adoption is influenced by perceived utility, user friendliness, institutional and external assistance, elevated expenses, technological apprehension, and operational challenges. To strengthen the adoption, they recommended strengthening system usability, augmenting technical support and accountability, securing ongoing government backing, broadening training options, offering financial aid, and presenting solutions that demonstrate the real value.

Taxation remains a vital and dependable source of revenue for governments, playing a key role in promoting social and economic development. In Libya, despite ongoing efforts to strengthen tax collection mechanisms, compliance among self-employed individuals remains persistently low, leading to substantial revenue shortfalls. The impact of public expenditure and perceived corruption on tax evasion, particularly within the context of Libya’s ongoing political instability, remains insufficiently explored in the existing literature. These factors may be important in molding the compliance of the taxpayer. This research sought to explore the effect of perceived corruption and public spending on tax evasion, while political instability was considered as a moderating variable. Questionnaires were distributed to 369 self-employed taxpayers in Libya which were analyzed by Smart-PLS version 4. Findings show that there is a positive and statistically significant relationship between perceived corruption and tax evasion while the relationship between public spending and tax evasion is negative and statistically significant. Though political instability does not significantly moderate the relationship between corruption and tax evasion, it does moderate the relationship between public spending and tax evasion. The results provide important policy implications that would benefit tax authorities aimed at increasing revenue collection and minimizing evasion in Libya's independent sector.

Corruption remains a major challenge to governance, public trust, and institutional legitimacy in Southeast Asia. This study compares trends in the Corruption Perceptions Index (CPI) in Malaysia and Indonesia from 2012 to 2024 using annual data published by Transparency International. It examines how changes in CPI scores and rankings corresponded with major political transitions, institutional reforms, and anti-corruption developments in both countries. Through a qualitative approach, this study interprets CPI trends alongside key political and governance events identified through content analysis. The findings show that Malaysia recorded higher CPI scores than Indonesia throughout the period, although its performance remained unstable post 2020 amid political turnover and governance uncertainty. In Indonesia, CPI data observed pre-2020 were not sustained, with subsequent declines coinciding with reforms widely seen as weakening the autonomy of the Corruption Eradication Commission (KPK). These patterns imply that improvements in corruption perception are difficult to sustain without institutional continuity, credible enforcement, and political commitment to reform. By comparing two neighboring democracies with different reform paths, this study contributes to the broader debate on corruption, governance, and political accountability and offers policy-relevant insights to strengthen anti-corruption institutions in both countries.

The fast-moving digital revolution in the education sector has transformed how future taxpayers learn and prepare to comply. The conceptual paper is a discussion of the use of emerging technologies like AIassisted learning, gamification of tax simulations, and digital tax laboratory to increase the readiness of tax compliance among university students in Malaysia and Indonesia. Based on the Technology Acceptance Model (TAM) and Transformative Learning Theory (TLT), the developed framework describes the role of digital learning engagement, perceived usefulness, and reflective learning in developing compliance-oriented behaviour. The paper adds to theory by developing TAM and TLT in a tax education setting and provides implications for the use of technology-based curriculum to produce ethical and digitally skilled taxpayers.