Journal of Entrepreneurship and Business

Award-Winning Women Business Operators in Kandy District of Sri Lanka: Entrepreneurial Bricolage

Dilan Chathuranga Wijerathna Illandarage — 2024-03-31

Women entrepreneurship has been identified as a crucial factor in closing the gender gap in the labor market and women empowerment. However, there is a significant gender gap in the SME sector in Sri Lanka. Also, Literature supports that Sri Lankan women are living in a socially and economically constrained environment. In this study entrepreneurial bricolage has been used as a theoretical lens to understand the entrepreneurial actions of women business operators because bricolage links means and ends in a resource-constrained environment. Since women business operators in Sri Lanka are in a constrained environment and operating with limited resources, the main purpose of this study to understand how Award-winning women business operators have applied Bricolage approach in their entrepreneurship process. Qualitative multiple case study research design was used to achieve the research objectives. In-depth interview method was adopted as the main data collection method and 30 women awardees were selected by using the purposive sampling method. The findings illustrate that these women business operators have used the 'Bricolage' approach in the form of 'selective bricolage'. They have used it as a one-off practice to find solutions for problems and opportunities they faced in their businesses.

Tacit Knowledge Sharing as a Catalyst for Innovation Capability in Small and Medium Enterprises (SMEs) in the Malaysian Furniture Industry

Intan Nadiyah Mohd Nor — 2024-03-31

In the shift to a knowledge-based economy, SMEs in the Malaysian furniture industry need to improve their innovation capability to meet the dynamic challenges and opportunities of the information age and secure a competitive advantage. Empirical research shows that a variety of factors play a crucial role in determining the innovation capabilities of the firm. The aim of this conceptual paper is to investigate how tacit knowledge sharing influences the innovation performance of SMEs in the Malaysian furniture industry, and to examine the mediating role of innovation capability at both individual and organizational levels. The conceptual framework was constructed after synthesizing the existing literature and highlights the essential role of tacit practices such as knowledge donation and collection are critical in cultivating a culture of knowledge sharing that significantly influences innovation performance at both individual and organizational levels. The paper hypothesizes that innovation capability could serve as a mediator between tacit knowledge sharing and innovation performance, emphasizing the need for SME owners and managers to prioritize tacit knowledge to achieve better innovation outcomes. The conceptual framework is grounded in Resources-Based View theory, which elucidates the interactions between variables. The theoretical and practical implications of this model are also discussed.

Cost-Benefit Analysis in The Local Authorities and Effective Decision-Making in Public Investment

Afirah Azudin — 2024-03-31

Issues on sustainable cities and communities have been intensely debated nowadays. In Malaysia, Local Authorities (LAs) are among the stakeholders responsible for these matters. However, LAs have received criticism for poor financial management in generating and managing the funds which hindered them from performing their duties in fulfilling public expectations. Thus, the Cost-Benefit Analysis (CBA) was introduced as a tool that guided their decision on the projects that would be beneficial to the societies and involve an acceptable trade-off cost. Accordingly, this article discusses the literature on CBA, its use in decision-making, and the factors influencing its implementation. The stakeholders’ theory was employed to assess the expected relationship between the use of CBA and its effectiveness in public investment decision-making. Notably, this article contributes to the LAs by providing input on the CBA role and the factors that can encourage its application in investment evaluation, particularly in the public sector.

Effects of Organizational Justice on Social Loafing: The Mediating Role of Felt Obligation

Azeyan Awee — 2024-03-31

Although there has been an increasing body of work on social loafing for over ten years, there are still gaps in our understanding that require further investigation. There is currently a lack of research on organizational justice and the sense of duty towards social loafing. This study examines how organizational fairness (procedural, distributive, interactional) affects social loafing to address a gap in the existing literature. According to social exchange theory, the study predicted that perceived obligation would act as a mediator in the relationship between organizational justice and social loafing. Information was collected from 272 private sector employees in Malaysia. The measurements were analyzed using partial least squares structural equation modeling. With the exception of distributive justice, most direct links have a considerable influence on social loafing, as indicated by the data. Statistical findings confirmed the mediating role of perceived obligation between procedural fairness, distributive justice, and social loafing. The findings did not show that felt obligation plays a mediating role in the link between interactional justice and social loafing behavior. The study advanced knowledge by establishing new connections between organizational fairness, felt obligation, and social loafing behavior. Distinct measures of employees' perceptions of organizational justice offer a more comprehensive understanding of the connection between negative outcomes and their views of the organization. Additionally, the reciprocation process explains the link between organizational justice and social loafing. This research demonstrates that organizational fairness is a crucial component in predicting social loafing behavior, which would be advantageous for employers and human resource experts. Improvements can be made by establishing equitable and uniform workplace standards, encouraging employee input and involvement in decision-making, and demonstrating decency and respect for subordinates to prevent counterproductive actions like social loafing.

A Bibliometric Analysis of Research on The Use of Technology in Self-Regulated Learning

Ikaputera Waspada — 2024-03-31

This study aimed to determine the primary subjects, well-known authors, often-cited sources, most-cited publications, and countries conducting research on the use of technology-related problems in self-regulated learning. Moreover, this study employed bibliometric techniques to discover and analyze the scientific literature for the purpose of providing recommendations for future research directions. Additionally, the descriptive bibliometric analysis method was employed, and 41 publications were selected from the Scopus database using revised data. It was discovered that, out of the years 2011 to 2023, 2023 stood out with the highest number of publications (16 in total). Furthermore, the United States was identified as the most dominant country in this field, with a total of nine publications and five collaborations with other countries. It was also found that 18 of the 41 journals have been published in Q1 journals. This study focused on finding journals that investigated the use of technology in self-regulated learning, specifically in the fields of 1) e-learning and artificial intelligence; 2) learning, higher education, and teaching; 3) self-regulated learning, students, and mobile learning; and 4) education, systematic literature review, and technology. In addition, due to the limitations of the existing search sources, it was expected that future research would consider expanding the scope of findings using other databases as alternatives (such as Web of Science and Google Scholar). This was expected to enable a more comprehensive picture of the use of technology in self-regulated learning.

Determinants of Mobile Shopping Apps Continuance Intention: A Review and Proposed Conceptual Model

Weng Onn Lee — 2024-03-31

Mobile shopping apps have experienced significant global growth due to the widespread adoption of mobile devices in everyday life. The exponential expansion of mobile shopping app usage has brought up both opportunities and challenges for service providers. For online businesses, maintaining their current users is a vital means of gaining a competitive edge. Hence, the primary objective of this research is to develop a conceptual model to examine the factors that influence users' intention to continue using mobile shopping apps. The Expectation-Confirmation Model (ECM) and the Theory of Network Externalities offer initial foundations for developing a unified conceptual model. This research has the potential to make a substantial contribution to the understanding of factors that influence continuance intention to use mobile shopping apps. It can benefit academicians, online businesses, service providers and mobile marketing practitioners

The Impact of Online Streaming Platforms on the Film Industry and Film-Viewing Culture in Malaysia

Fatimah Muhd Shukri — 2024-03-31

Technology changes the look of the film industry, particularly regarding marketability through online streaming platforms. Online streaming provides a second option for viewers, which has altered Malaysia’s film-viewing culture. This difference is significant between watching movies on TV screens and in cinemas, regulated and filtered by the Film Censorship Board (Lembaga Penapisan Filem, LPF), compared to streaming online via platforms not bound by LPF regulations. Through qualitative and library research methods, this study examined the development and changes in film-viewing culture in Malaysia and the relevant acts. The Culture of the Streaming Model was used as a guide to explore the development and changes in film-viewing culture in the Malaysian film industry. In conclusion, the changes brought about by the advances in technology have significant implications for the film industry, particularly ensuring that inappropriate content does not reach young people.

A Conceptual Framework of E-Takaful Participation Readiness (ETPR) among Individuals at Insurable Age in Malaysia

Farah Hanan Muhamad — 2024-03-31

Malaysians need more savings and a critical financial backup to protect themselves from adversity. Hence, a call for a digital platform is vital to further reach out in the current economic situation. The phenomenal growth of B2C e-commerce, particularly after the pandemic, has impacted almost every industry, including banking and financial services. This research suggests an integrated model of E-Takaful Participation Readiness (ETPR). However, academic research on digital takaful is still in its early stages. Most academics focus on technology and ignore the takaful institutions adopting it. Past studies have explored the topic of e-banking readiness, but limited studies have focused on its relation to the takaful area. This study is a pioneer in examining consumer participation readiness for e-takaful services, particularly during the digital shift process due to the pandemic. This paper proposes a conceptual framework for e-takaful adoption. Takaful institutions can use the proposed framework as a starting point for implementing e-takaful, and scholars can use it to expand, refine, and evaluate takaful technology (Takatech) research. The findings of this study can be shared with takaful industry stakeholders and regulatory bodies to help them develop innovative marketing strategies and customer-centric takaful products.

BUMDesa Financial Accountability: What is The Role of BUMDesa Accounting and Implementation of SAK ETAP?

Evi Dwi Kartikasari — 2024-03-31

The existence of BUMDesa can save the country from the economic crisis, as seen from the absorption of the number of workers in several provinces in Indonesia and the number of turnover that has successfully contributed to the village's original income. However, the operational sustainability of BUMDesa is caused by the lack of quality of BUMDesa's financial statements. There are still some BUMDesa that do not make financial statements because of the manager's lack of understanding of accounting literacy. So it often happens that some BUMDesa experience not developing in their business activities and BUMDesa development funds are not optimally functioning. This study aims to determine the existence of BUMDesa financial accountability in terms of the role of accounting and implementation of SAK-ETAP. How is the understanding of BUMDesa managers regarding accountability embodied in financial statements currently the role of accounting is likened to an antecedent to the growth of BUMDesa. Measurements are carried out based on the size of BUMDesa, the manager's educational background, and the provision of information and socialization of SAK-ETAP. In this study, theoretical studies will also be studied on how the preparation of BUMDes financial statements is applied to SAK-ETAP. This research uses a type of qualitative research using a descriptive approach based on phenomenology. This study's results show that accounting's role is very important in the success of BUMDesa in conveying its financial accountability. Socialization related to accounting literacy as well as financial literacy and assistance are also needed by most BUMDesa.

Analysis Usefulness Quick Response Code Indonesian Standard (QRIS) For Efficiency And Accountability Of MSMEs Financial Statements

Eka Puspita Sari Maaidah — 2024-03-31

This study aims to analyze the perception of the use of QRIS digital payment technology transaction efficiency in the accountability of MSMEs financial statements in Lamongan City. This research is quantitative research conducted Lamongan, this research method uses Non-Probability Sampling with a Purposive Sampling approach. The respondents in this study are all MSMEs in Lamongan city who use QRIS as a means of payment and record their business. Data is obtained from primary data collected digitally and questionnaires. The result of this study is Perceived Usefulness affects the Accountability of MSME Financial Statements in Lamongan city. Perceived Ease of Use has no effect on Financial Statement Accountability. Transaction Efficiency has a positive and significant effect on Financial Statement Accountability. The variables “Perceived Usefulness”, “Perceived Ease Use” and “Transaction Efficiency” have a simultaneous effect on “Financial Statement Accountability” although the effect is weak.