Research on e-commerce in Malaysia is developing, especially amongst the manufacturing small and medium-sized enterprises (SMEs), as it includes questions about the adoption of business-to business (B2B) e-commerce. Manufacturing SMEs accounted a large portion of gross domestic product (GDP) and SMEs exports. Previous scholars from the developed countries had conducted several research on these issues compared to the developing countries, especially Malaysia. The Balanced Scorecard (BSC) was used to measure the company’s performance from four different perspectives. Strategic agility as a moderator should be attributed to the adoption of B2B e-commerce to improve business performance. Strategic agility plays a vital role in technological change, which can improve business performance. The study obtained detailed information on the respondents through the 49th edition of the Federation of Malaysian Manufacturers (FMM) Industry Directory. Three hundred and eighty-one Malaysian manufacturing SMEs participated in this study. The collected data used the online survey methods and Smart Partial Least Squares Analysis (SmartPLS) under the Structural Equation Modeling (SEM). The BSC’s point of views include that financial, customers, internal processes, and learning and growth had a significant impact on the adoption of B2B e-commerce. The results showed that strategic agility governed the relationship between B2B e-commerce and internal processes.

This study aims to investigate factors that influence employee’s turnover intention in banking sector in Penang. The are several factors expected to influence the employee’s turnover intention which are distributive justice, job stress, job satisfaction and compensation. A total of 150 bank employees from different banking sectors were selected and questionnaires were distributed to them. The collected data was analyzed using SPSS version 25. The results revealed that there is a significant relationship between all factors and employee’s turnover intention. All factors have an influence towards employee’s turnover intention. This study will help the bank management to identify the potential factors that influence their staff to quit from the current job. Several recommendations and suggestions for further research are also discussed at the end of this study. Keywords: Employee Turnover, Distributive Justice, Job Satisfaction, Compensation

Activity-based costing has been identified as an effective costing system that helps the companies in manufacturing and service industry to reduce their cost. Due to the high reliability and accuracy of activity-based costing, without a doubt, activity-based costing had been used and implemented widely by companies in the manufacturing and service industry to replace traditional costing. This is because traditional costing has been considered by many researchers that it is no more reliable and effective to act as a costing system in this constantly changing market conditions, developing technology, and a large number of productions. Furthermore, the activity-based costing system as mentioned just now can provide a lot of benefits to the company which implements it such as providing detailed cost information which can show a clear picture to the management on the costing of their products, which leads to a better decision making as well as improvise the strategic planning of the companies to achieve better profitability and sustainability of the business in the long run.

Standard Costing and variance analysis are a set of management accounting tools that assist industries in controlling the cost of production. It involved the establishment of a cost standard that is required, and the standard cost was applied for comparison to the product’s actual cost. This article aimed to critically explore and assess the applicability of using standard costing and variance analysis as management accounting tools in today's varied worldwide industries. By compiling the findings from various scholars and researchers, this article primarily examines what standard costing methods and variance analysis are, as well as their advantages, limitations, and usefulness. Moreover, the proposed research framework on the motivation of industries in standard costing technique adoption and recommendations were added for future research purposes in this article. As a result, the article successfully concluded that standard costing techniques and variance analysis were relevant and crucial management accounting tools for industries today.

This study aimed to investigate the impact of perceived characteristics on Diffusion of Innovation (DOI) and few other factors through information technology (IT) adoption on Small and Medium Enterprises (SMEs) performance. This paper summarized and synthesized relevant literature and mainly contributed to the Diffusion of Innovation theory. Other than the perceived characteristics of Diffusion of Innovation, the literature on organizational image, technology readiness, and organizational awareness were explored in relation to IT adoption to enhance SMEs performance. The outcome of this paper would inform especially on Malaysian researchers to further analyze the theory of Diffusion of Innovation on SME context. Organizational image, technology readiness, and organizational awareness are the eye opener for future researchers to explore more on these issues. It was proposed that, a questionnaire to be distribute among manufacturing SMEs in Malaysia and the data is analyze using Smart PLS. It is expected that the perceived characteristic of diffusion of innovation, organizational image, technology readiness, and organizational awareness are the factors to be considered in information technology adoption to enhance SMEs performance.