Purpose: The purpose of this study is to examine undergraduate accounting students’ perceptions of factors contributing to plagiarism activities. Design/methodology/approach: Survey methods were used to investigate the prominence of different factors, and any differences associated with student characteristics. Findings: The results suggested that factors contributing to plagiarism include lack of awareness, lack of understanding, lack of competence, and personal attitudes. No evidence was found to support the suggestion that either pressure or the availability of internet facilities had increased the incidence of plagiarism. The study provided evidence that a significant proportion of Malaysian undergraduate accounting students in the study had engaged in plagiarism activities to a limited degree; the observed profile was consistent with the incidence of plagiarism activities being associated with academically weaker, male students with a negative attitude to their studies. Originality/value: The findings have significant implications for educators if they are to improve the detection and punishment of plagiarism activity, and educate potential perpetrators

This study is aimed to identify the acceptance of hibah by beneficiaries based on cases registered in Melaka. Using secondary data collected from the Melaka Syariah Court and Amanah Raya Berhad Melaka, a number of hibah cases were identified from 2013-2015 and highlighted for further discussion in the paper. Interviews, telephone and email correspondences were conducted to further understand the issues concerning hibah cases and their reasoning. The findings indicated that the highest number of registered on hibah cases was recorded in 2015, increasing from 2013. The data result shows that there are more than 20 cases recorded in Melaka except only 12 cases in 2013. Due to increasing number of cases regarding hibah, it shows that citizen of Melaka is still low in understanding the concept and implementation of hibah. Therefore, it is a need to have a standard guideline regarding hibah to avoid any dispute about this matter in the future. Besides that, the dissemination of knowledge about hibah should be done in order to increase the awareness about the acceptable procedure of hibah because it is considered as the best alternative of asset management and to avoid unclaimed Muslim asset.

Public sector organizations play an essential role in supporting the government's commitment to sustainable development. These organizations are expected to disclose more social and environmental information than private companies due to public contracts. Malaysian State Islamic Religious Councils (SIRCs) is one of the government agencies responsible for distributing and disseminating adequate and accurate information to various stakeholders, especially the public. These SIRCs frequently organize sustainability-related activities as part of their corporate social responsibility agenda and have a vast potential to contribute by disseminating sustainability-related information on their websites. However, the extent of sustainability website reporting by the SIRCs remained largely unaddressed. Drawing from the literature, this preliminary study proposes a website disclosure index for sustainability reporting by the SIRCs in Malaysia. A content analysis on three SIRCs websites representing three regions in Malaysia have been performed. A total of sixty-seven disclosure items were used as indicators during the website content analysis. Key findings indicate that more effort needs to be initiated by SIRCs in supporting a unified digital reporting that promotes accountability and transparency among government agencies. Nevertheless, the proposed website disclosure index may assist in formulating policies to encourage the use of SIRCs' websites to report sustainability information to the public. This study provides valuable input in supporting the government's aspiration to develop future strategies for achieving Sustainability Development Goals (SDGs) and adds to the limited literature on the website sustainability reporting by the public sector. Future research may use a larger sample of SIRCs to validate the disclosure index proposed in this study.

Business failure is a complex phenomenon due to various internal and external factors. Understanding the causes of business failure is crucial for business owners and policymakers as it can help formulate strategies to minimise the risk of failure. This study aims to examine the factors that contribute to the decline of Malaysian businesses using a comprehensive analytical approach. The study sample comprises companies in Malaysia, including both small and large companies from various industries. Probability sampling was used to select the samples for the study. The research design consists of a review of relevant literature followed by a quantitative survey of Malaysian firms affected by the failure of their business. Data collection included surveys, interviews, and secondary data sources such as financial statements and industry reports. The study used various statistical techniques to analyse the data, including descriptive statistics, correlation analysis and regression analysis. The results show that the main factors for the decline are poor financial management and policies, top management problems and weak acquisition, competition, incompetent management, and global upheaval. The findings of this study have important implications for policymakers, business owners and stakeholders. Business owners, stakeholders and policymakers can use this information to formulate strategies that minimise the risk of failure and promote sustainable business growth.