azwin nasir | Universiti Malaysia Kelantan (UMK) (original) (raw)

Papers by azwin nasir

Research paper thumbnail of A Review of Research on Information Disclosure of Enterprise Business Models

Advanced International Journal of Business, Entrepreneurship and SMEs, Jun 11, 2024

Research paper thumbnail of Sustainable risk management practice in the organization: a Malaysian case study

Environmental Science and Pollution Research

Businesses are becoming more conscious of operational risk management practices due to the COVID-... more Businesses are becoming more conscious of operational risk management practices due to the COVID-19 pandemic. However, some firms practice risk management without fully comprehending how it might help them and their needs. As a result, companies that practice risk management without realizing it are being controlled by the discipline itself. The goal of this study is to look into the epistemic process of risk management practice in the workplace. This phenomenological study interviewed 39 risk management officers, executives, and employees. Data are thematically analyzed. This study discovered five epistemic processes of risk mapping using Foucault's governmentality paradigm. This phenomenological study, interestingly, revealed the black box of risk management practices, as well as the behavior of risk management officers, executives, and risk owners who preferred to monitor the compliance aspects of risk management practices rather than comprehend the capabilities of risk management that could be used within their strategic planning process. Unaware of this black box, organizational actors were blanketed by the organization's culture of fear, which created the impression that the authority was always watching every word said and every action taken. Practically, this study contributes an improved understanding of the real function of risk management that helps them justify the practice and reduce unnecessary fear. The paper concludes with limitations and research recommendations.

Research paper thumbnail of Waqf Education Participation Among Employees’ of Higher Learning Institutions: A Conceptual Framework

Lecture notes in networks and systems, Jul 8, 2022

Research paper thumbnail of Improving Financial Management Literacy Among Undergraduate Students in East Coast Malaysia

Lecture notes in networks and systems, Jul 8, 2022

Research paper thumbnail of Analyzing customer acceptance of the internet of things (IoT) in the retail industry

Journal of Ambient Intelligence and Humanized Computing

Research paper thumbnail of Factor Accepting Internet of Things (IoT) Among Generation Y

Lecture notes in networks and systems, Jul 30, 2022

Research paper thumbnail of Delivering Future-Ready Financial Management Course for Non-finance Students Using Internet of Things (IoT)

Lecture notes in networks and systems, Jul 30, 2022

Research paper thumbnail of The Effect of Digitalization of Cooperative on Better Transparency and Competitive Advantage

Lecture notes in networks and systems, Jul 30, 2022

Research paper thumbnail of The Institutionalization and Processual Elements of Operational Risk Management as a Best Practice in a Government-Linked Organization: A Case Study in Malaysia

Asia-Pacific Management Accounting Journal

Operational risk management practice varies from one organization to another. There is no consist... more Operational risk management practice varies from one organization to another. There is no consistency in its implementation. This has caused misinterpretation, half-hearted implementation which eventually, denies the full function of its capabilities to support a business operation. Previous studies have provided limited exposure in finding on the best practice of operational risk management implementation. To fill the gap, this study aimed to uncover and explore how operational risk management is institutionalized within an organization and the best practice from a primary GLC in Malaysia. An extended case study approach by Burawoy (1998) was adopted. The primary data from 42 semi-structured interviews were analyzed using thematic analysis. The study found seven processual stages which the case company underwent to institutionalize risk management and regarded as the best practice of operational risk management implementation that supports business operations. Namely, strong leader...

Research paper thumbnail of Sustainability Performance of Informal Micro-Enterprises: The Case of Senegal

Journal of Developmental Entrepreneurship, Apr 1, 2022

This study empirically investigates the relationship between entrepreneurial competencies and sus... more This study empirically investigates the relationship between entrepreneurial competencies and sustainability performance. It also explores the direct effects of financial capital, human capital, social capital, government support and business environment on sustainability performance of micro-enterprises operating in the informal sector. The study is conducted within the context of Senegal and through the lens of resource-based view theory. Employing a cross-sectional design, data is collected from randomly selected micro and small entrepreneurs operating in the informal sector. The outcomes include a positive effect of opportunity recognition competency, commitment competency and government support on the sustainability performance of micro-enterprises. An Importance Performance Matrix analysis indicates that these factors are the most important factors determining sustainability performance of micro-enterprises within the context of the informal sector. The findings extend the scope of RBV while simultaneously enhancing the knowledge and understanding pertaining to the interplay of entrepreneurial competencies and sustainability performance, particularly for small business operators in the informal sector. Implications are drawn to theory development, practice and public policy.

Research paper thumbnail of Risk Management: A Review Of Recent Philosophical Perspectives

PalArch's Journal of Archaeology of Egypt / Egyptology, Nov 2, 2020

Research paper thumbnail of Exploring the adoption of conservational agriculture practices: a phenomenological inquiry

International Journal of Sustainable Agricultural Management and Informatics, 2020

Environmental concerns had ignited the discussion to change traditional agriculture practices and... more Environmental concerns had ignited the discussion to change traditional agriculture practices and adopt pro-environmental agriculture practices. The study aims to investigate the role of the selected factors on the adoption of conservational agriculture practices (CAPs) among the rice farmers in Pakistan. This study employed the phenomenological method to collect opinions from 27 rice farmers using face-to-face interviews. The analysis revealed that farmers' exposures and personal orientations could explain the adoption or non-adoption of CAPs. There were efforts to enhance the adoption of CAPs by the global and local institutions. This phenomenological enquiry enhances the understanding of the role of different factors in adoption of CAPs for rice farming. Policy and social influence are required to change the farmers' traditional cultivation practices. The policy needs to address the local knowledge and use it to change the farmers' behaviour to improve the adoption of CAPs. This study contributed to the adoption literature in general and specifically for the conservational agriculture adoption in developing countries. Study limitations and recommendations for future studies reported at the end.

Research paper thumbnail of Does Corporate Governance Reformations Make the Difference? The Case of Malaysia

Research paper thumbnail of The Development of Maqasid Shariah-based Performance Measurement of Islamic Banks: A Review

This paper reviews and revisits the existing studies on the development and application of Maqasi... more This paper reviews and revisits the existing studies on the development and application of Maqasid Shari'ah-based in measuring Islamic banks' perfor-mance. At present there is very limited rigorous research on the application of Maqasid Shari'ah and the performance of Islamic banks. Despite this situation, past empirical papers relating to the application of Maqasid Shari'ah in measur-ing the performance of Islamic banks were selected for review and analysis. The literature review shows that the past study on the development of the Maqasid Shari'ah-based in measuring the performance of Islamic banks primarily refers to the pioneering work of Mohammed et al. (2008) and the development of the Maqasid Shari'ah-based index mostly focus on the component of necessities of the Maslahah. There is a dearth of study that provides empirical evidence on the Islamic banks' performance using the Maqasid Shari'ah-based index and meas-urement. This paper addresses th...

Research paper thumbnail of Examining the risk factors affecting the image of online stores in Malaysia

International Journal of Electronic Marketing and Retailing, 2021

Research paper thumbnail of Examining Future Ready Accounting Course (FRAC) Experiences for Non-accounting Students: An Education in Society 5.0 Using Augmented Reality and IoT

Communications in Computer and Information Science, 2021

Research paper thumbnail of Does External Shariah Audit (ESA) Matter? Practitioners' Views from the Islamic Banking Industry

12th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES, 2021

This paper investigates the possibility and feasibility of the Islamic banking industry in Malays... more This paper investigates the possibility and feasibility of the Islamic banking industry in Malaysia to hire external Shariah audit (ESA) services in the audit fraternity as one of the Shariah governance mechanisms to strengthen Shariah compliance in the industry. Methodologically, the study employs a qualitative method by utilizing semi-structured interviews with nine (9) key industry players consists of few Shariah auditors, heads of Shariah audit, Shariah committee, and Chief of Shariah officer. Data gathered from the interviews have been transcribed and analyzed using Atlas.ti. The findings from the interview provide interesting mixed views in the sense that both parties have their justifications to support their arguments based on experience and observation. However, considering the current practices by the Islamic banking industry, it could be inferred that the Malaysian Islamic banking industry is not ready to exercise the ESA practices. The future study may consider other vie...

Research paper thumbnail of Investigating the Product Quality Attributes That Influence Customers Satisfaction of Online Apparels

International Journal of Advanced Research, 2019

This study has investigated the product quality attributes that influence customers satisfaction ... more This study has investigated the product quality attributes that influence customers satisfaction of online apparels. This study adapted a model from Garvin (1984) in measuring product quality which consist of eight variables namely performance, features, reliability, conformance, durability, serviceability, aesthetics and perceived quality. The main objectives of this study are to examine the relationship between product quality attributes on customer satisfaction in purchasing online apparel and to determine the most dominant factors in attributes of product quality towards customer satisfactions of online apparels. Therefore, a total 389 respondents were involved in this research by participating in online survey. Then, the result was analysed using SPSS and Smart-PLS. The result revealed that performance, reliability, conformance and aesthetic are the factors that influence customer satisfaction in online environment.

Research paper thumbnail of Investigating the Product Quality and E-Service Quality Attributes That Influence Customers Satisfaction of Online Apparels

International Journal of Advanced Research, 2019

Research paper thumbnail of The Adoption of Generalized Audit Software (GAS) and Digital Analytics by Shariah Auditors in Islamic Banks

This paper identifies the adoption of information systems (IS) in the form of generalized audit s... more This paper identifies the adoption of information systems (IS) in the form of generalized audit software (GAS) and digital analytics by Shariah auditors (SAR) in Islamic banks (IBs). To explore further, this paper identifies this practice among four types of banking groups, namely full-fledged Islamic banks (FFIB), Islamic banking subsidiaries (IBS), development financial institutions (DFI), and Islamic windows (IW). In attaining its objective, this study employs a qualitative method by utilizing semi-structured interviews with six (6) key individuals in Malaysian IBs. Our findings support the notion that most SARs adopt and use GAS in their audit execution. Interestingly, few of them use digital analytics in conducting their audit assignments. This digital analytics application will undoubtedly help SAR seek the Shariah non-compliance (SNC) cases effectively. The samples selected by GAS would be much bigger compared to manual audit exercise, which depends on few selected samples on...

Research paper thumbnail of A Review of Research on Information Disclosure of Enterprise Business Models

Advanced International Journal of Business, Entrepreneurship and SMEs, Jun 11, 2024

Research paper thumbnail of Sustainable risk management practice in the organization: a Malaysian case study

Environmental Science and Pollution Research

Businesses are becoming more conscious of operational risk management practices due to the COVID-... more Businesses are becoming more conscious of operational risk management practices due to the COVID-19 pandemic. However, some firms practice risk management without fully comprehending how it might help them and their needs. As a result, companies that practice risk management without realizing it are being controlled by the discipline itself. The goal of this study is to look into the epistemic process of risk management practice in the workplace. This phenomenological study interviewed 39 risk management officers, executives, and employees. Data are thematically analyzed. This study discovered five epistemic processes of risk mapping using Foucault's governmentality paradigm. This phenomenological study, interestingly, revealed the black box of risk management practices, as well as the behavior of risk management officers, executives, and risk owners who preferred to monitor the compliance aspects of risk management practices rather than comprehend the capabilities of risk management that could be used within their strategic planning process. Unaware of this black box, organizational actors were blanketed by the organization's culture of fear, which created the impression that the authority was always watching every word said and every action taken. Practically, this study contributes an improved understanding of the real function of risk management that helps them justify the practice and reduce unnecessary fear. The paper concludes with limitations and research recommendations.

Research paper thumbnail of Waqf Education Participation Among Employees’ of Higher Learning Institutions: A Conceptual Framework

Lecture notes in networks and systems, Jul 8, 2022

Research paper thumbnail of Improving Financial Management Literacy Among Undergraduate Students in East Coast Malaysia

Lecture notes in networks and systems, Jul 8, 2022

Research paper thumbnail of Analyzing customer acceptance of the internet of things (IoT) in the retail industry

Journal of Ambient Intelligence and Humanized Computing

Research paper thumbnail of Factor Accepting Internet of Things (IoT) Among Generation Y

Lecture notes in networks and systems, Jul 30, 2022

Research paper thumbnail of Delivering Future-Ready Financial Management Course for Non-finance Students Using Internet of Things (IoT)

Lecture notes in networks and systems, Jul 30, 2022

Research paper thumbnail of The Effect of Digitalization of Cooperative on Better Transparency and Competitive Advantage

Lecture notes in networks and systems, Jul 30, 2022

Research paper thumbnail of The Institutionalization and Processual Elements of Operational Risk Management as a Best Practice in a Government-Linked Organization: A Case Study in Malaysia

Asia-Pacific Management Accounting Journal

Operational risk management practice varies from one organization to another. There is no consist... more Operational risk management practice varies from one organization to another. There is no consistency in its implementation. This has caused misinterpretation, half-hearted implementation which eventually, denies the full function of its capabilities to support a business operation. Previous studies have provided limited exposure in finding on the best practice of operational risk management implementation. To fill the gap, this study aimed to uncover and explore how operational risk management is institutionalized within an organization and the best practice from a primary GLC in Malaysia. An extended case study approach by Burawoy (1998) was adopted. The primary data from 42 semi-structured interviews were analyzed using thematic analysis. The study found seven processual stages which the case company underwent to institutionalize risk management and regarded as the best practice of operational risk management implementation that supports business operations. Namely, strong leader...

Research paper thumbnail of Sustainability Performance of Informal Micro-Enterprises: The Case of Senegal

Journal of Developmental Entrepreneurship, Apr 1, 2022

This study empirically investigates the relationship between entrepreneurial competencies and sus... more This study empirically investigates the relationship between entrepreneurial competencies and sustainability performance. It also explores the direct effects of financial capital, human capital, social capital, government support and business environment on sustainability performance of micro-enterprises operating in the informal sector. The study is conducted within the context of Senegal and through the lens of resource-based view theory. Employing a cross-sectional design, data is collected from randomly selected micro and small entrepreneurs operating in the informal sector. The outcomes include a positive effect of opportunity recognition competency, commitment competency and government support on the sustainability performance of micro-enterprises. An Importance Performance Matrix analysis indicates that these factors are the most important factors determining sustainability performance of micro-enterprises within the context of the informal sector. The findings extend the scope of RBV while simultaneously enhancing the knowledge and understanding pertaining to the interplay of entrepreneurial competencies and sustainability performance, particularly for small business operators in the informal sector. Implications are drawn to theory development, practice and public policy.

Research paper thumbnail of Risk Management: A Review Of Recent Philosophical Perspectives

PalArch's Journal of Archaeology of Egypt / Egyptology, Nov 2, 2020

Research paper thumbnail of Exploring the adoption of conservational agriculture practices: a phenomenological inquiry

International Journal of Sustainable Agricultural Management and Informatics, 2020

Environmental concerns had ignited the discussion to change traditional agriculture practices and... more Environmental concerns had ignited the discussion to change traditional agriculture practices and adopt pro-environmental agriculture practices. The study aims to investigate the role of the selected factors on the adoption of conservational agriculture practices (CAPs) among the rice farmers in Pakistan. This study employed the phenomenological method to collect opinions from 27 rice farmers using face-to-face interviews. The analysis revealed that farmers' exposures and personal orientations could explain the adoption or non-adoption of CAPs. There were efforts to enhance the adoption of CAPs by the global and local institutions. This phenomenological enquiry enhances the understanding of the role of different factors in adoption of CAPs for rice farming. Policy and social influence are required to change the farmers' traditional cultivation practices. The policy needs to address the local knowledge and use it to change the farmers' behaviour to improve the adoption of CAPs. This study contributed to the adoption literature in general and specifically for the conservational agriculture adoption in developing countries. Study limitations and recommendations for future studies reported at the end.

Research paper thumbnail of Does Corporate Governance Reformations Make the Difference? The Case of Malaysia

Research paper thumbnail of The Development of Maqasid Shariah-based Performance Measurement of Islamic Banks: A Review

This paper reviews and revisits the existing studies on the development and application of Maqasi... more This paper reviews and revisits the existing studies on the development and application of Maqasid Shari'ah-based in measuring Islamic banks' perfor-mance. At present there is very limited rigorous research on the application of Maqasid Shari'ah and the performance of Islamic banks. Despite this situation, past empirical papers relating to the application of Maqasid Shari'ah in measur-ing the performance of Islamic banks were selected for review and analysis. The literature review shows that the past study on the development of the Maqasid Shari'ah-based in measuring the performance of Islamic banks primarily refers to the pioneering work of Mohammed et al. (2008) and the development of the Maqasid Shari'ah-based index mostly focus on the component of necessities of the Maslahah. There is a dearth of study that provides empirical evidence on the Islamic banks' performance using the Maqasid Shari'ah-based index and meas-urement. This paper addresses th...

Research paper thumbnail of Examining the risk factors affecting the image of online stores in Malaysia

International Journal of Electronic Marketing and Retailing, 2021

Research paper thumbnail of Examining Future Ready Accounting Course (FRAC) Experiences for Non-accounting Students: An Education in Society 5.0 Using Augmented Reality and IoT

Communications in Computer and Information Science, 2021

Research paper thumbnail of Does External Shariah Audit (ESA) Matter? Practitioners' Views from the Islamic Banking Industry

12th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES, 2021

This paper investigates the possibility and feasibility of the Islamic banking industry in Malays... more This paper investigates the possibility and feasibility of the Islamic banking industry in Malaysia to hire external Shariah audit (ESA) services in the audit fraternity as one of the Shariah governance mechanisms to strengthen Shariah compliance in the industry. Methodologically, the study employs a qualitative method by utilizing semi-structured interviews with nine (9) key industry players consists of few Shariah auditors, heads of Shariah audit, Shariah committee, and Chief of Shariah officer. Data gathered from the interviews have been transcribed and analyzed using Atlas.ti. The findings from the interview provide interesting mixed views in the sense that both parties have their justifications to support their arguments based on experience and observation. However, considering the current practices by the Islamic banking industry, it could be inferred that the Malaysian Islamic banking industry is not ready to exercise the ESA practices. The future study may consider other vie...

Research paper thumbnail of Investigating the Product Quality Attributes That Influence Customers Satisfaction of Online Apparels

International Journal of Advanced Research, 2019

This study has investigated the product quality attributes that influence customers satisfaction ... more This study has investigated the product quality attributes that influence customers satisfaction of online apparels. This study adapted a model from Garvin (1984) in measuring product quality which consist of eight variables namely performance, features, reliability, conformance, durability, serviceability, aesthetics and perceived quality. The main objectives of this study are to examine the relationship between product quality attributes on customer satisfaction in purchasing online apparel and to determine the most dominant factors in attributes of product quality towards customer satisfactions of online apparels. Therefore, a total 389 respondents were involved in this research by participating in online survey. Then, the result was analysed using SPSS and Smart-PLS. The result revealed that performance, reliability, conformance and aesthetic are the factors that influence customer satisfaction in online environment.

Research paper thumbnail of Investigating the Product Quality and E-Service Quality Attributes That Influence Customers Satisfaction of Online Apparels

International Journal of Advanced Research, 2019

Research paper thumbnail of The Adoption of Generalized Audit Software (GAS) and Digital Analytics by Shariah Auditors in Islamic Banks

This paper identifies the adoption of information systems (IS) in the form of generalized audit s... more This paper identifies the adoption of information systems (IS) in the form of generalized audit software (GAS) and digital analytics by Shariah auditors (SAR) in Islamic banks (IBs). To explore further, this paper identifies this practice among four types of banking groups, namely full-fledged Islamic banks (FFIB), Islamic banking subsidiaries (IBS), development financial institutions (DFI), and Islamic windows (IW). In attaining its objective, this study employs a qualitative method by utilizing semi-structured interviews with six (6) key individuals in Malaysian IBs. Our findings support the notion that most SARs adopt and use GAS in their audit execution. Interestingly, few of them use digital analytics in conducting their audit assignments. This digital analytics application will undoubtedly help SAR seek the Shariah non-compliance (SNC) cases effectively. The samples selected by GAS would be much bigger compared to manual audit exercise, which depends on few selected samples on...