https://repositori.mypolycc.edu.my/jspui/handle/123456789/4 2026-04-22T10:25:28Z 2026-04-22T10:25:28Z Roshima Said Wan Adibah Wan Ismail Khairul Anuar Kamarudin Nur Zharifah Che Adenan https://repositori.mypolycc.edu.my/jspui/handle/123456789/9743 2026-04-22T04:30:41Z 2026-03-31T00:00:00Z

Title: A SYSTEMATIC LITERATURE REVIEW ON THE RELATIONSHIP BETWEEN INTEGRATED REPORTING AND MARKET VALUATION Authors: Roshima Said; Wan Adibah Wan Ismail; Khairul Anuar Kamarudin; Nur Zharifah Che Adenan Abstract: This study analyzes the existing literature on the adoption of integrated reporting and its implications for firms’ market value. Guided by the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) framework, a systematic literature review was conducted using the Web of Science and Scopus databases, supplemented by additional relevant sources. The analysis identified two key themes related to the implementation of integrated reporting in voluntary and mandatory settings. The findings indicate mixed results regarding the relationship between integrated reporting and market value in voluntary settings. In contrast, almost all studies demonstrated a positive association between integrated reporting and market valuation in mandatory settings. The review synthesizes existing evidence to provide broader insights into the relationship between integrated reporting and market valuation. The findings offer valuable insights for researchers, practitioners, and regulators involved in the development and implementation of integrated reporting policies.

2026-03-31T00:00:00Z Ganesan Vasudavan Mad Ithnin Salleh https://repositori.mypolycc.edu.my/jspui/handle/123456789/9742 2026-04-22T04:29:53Z 2025-12-12T00:00:00Z

Title: EXPLORING ENTREPRENEURIAL INTENTION THROUGH INTEREST, SKILLS, AND STARTER KIT ASSISTANCE AMONG EMPOWERNCER PARTICIPANTS Authors: Ganesan Vasudavan; Mad Ithnin Salleh Abstract: This study investigates the determinants of entrepreneurial intentions among participants of the empowerNCER programme in Batang Padang, Malaysia. The research focuses on three critical factors which are entrepreneurial interest, skills, and starter kit assistance, which are considered essential for fostering entrepreneurship in socio-economic empowerment initiatives. A quantitative research design was adopted, utilizing a structured questionnaire distributed to 438 respondents enrolled in the empowerNCER programme. Data were analysed using SPSS, applying descriptive statistics and multiple regression analysis to assess the predictive strength of the selected variables. The findings reveal that entrepreneurial skills emerge as the most dominant factor influencing entrepreneurial intentions, followed by starter kit assistance and interest. Regression analysis confirms that skills have the strongest predictive effect, indicating that capability development plays a more significant role than material support or motivational aspects. These results suggest that while providing starter kits and stimulating interest are beneficial, skill enhancement remains the cornerstone for entrepreneurial success. The study underscores the importance of integrating skill development programmes with material assistance and motivational strategies to strengthen entrepreneurship initiatives. Policymakers and programme designers should prioritize comprehensive training modules alongside resource provision to ensure sustainable entrepreneurial growth. This research contributes to the understanding of entrepreneurship development within empowerment programmes and offers actionable insights for improving policy frameworks and implementation strategies.

2025-12-12T00:00:00Z Hafinas Halid Yusmani Mohd Yusoff Wan Aishah Wan Mohd Nowalid Nurul Aina Johari https://repositori.mypolycc.edu.my/jspui/handle/123456789/9741 2026-04-22T04:28:24Z 2026-03-03T00:00:00Z

Title: LINKING BUSINESS STRATEGIES AND DIGITAL MARKETING TO COMPETITIVE ADVANTAGE IN LOCAL CAFES IN MALAYSIA Authors: Hafinas Halid; Yusmani Mohd Yusoff; Wan Aishah Wan Mohd Nowalid; Nurul Aina Johari Abstract: The cafe industry in Malaysia has experienced rapid growth over the past decade, driven by lifestyle changes, urbanization, and the increasing popularity of coffee culture. However, these cafes face intense competition from international brands and market saturation, signals the imperativeness in identifying effective strategies for sustainable competitiveness. This concept paper examines the relationship between business strategies and competitive advantage among local cafes in Malaysia, with a focus on the moderating role of digital marketing. Drawing on Porter’s Generic Strategies cost leadership, differentiation, and focus and the Dynamic Capabilities Theory, this concept paper proposes that digital marketing strengthens the impact of strategic choices on competitive advantage. Cost leadership allows cafes to attract price-sensitive customers through efficiency, while differentiation emphasizes unique offerings and brand identity, and targets niche markets with tailored experiences. Digital marketing, encompassing social media, e-commerce, and online customer engagement, enhances these strategies by improving visibility, customer relationships, and market adaptability. It enables cafés to sense opportunities, respond swiftly to consumer trends, and reconfigure resources to sustain performance. The proposed framework highlights that digital marketing is a strategic enabler that amplifies the effectiveness of business strategies. This study contributes to the literature review by understanding how local cafes can leverage strategic and digital capabilities to build lasting competitive advantages in an increasingly digitalized and competitive environment. Future empirical research is recommended to validate the proposed model and guide local cafe owners in developing integrated strategic and digital approaches for long-term success.

2026-03-03T00:00:00Z Noor Azizah Zamir https://repositori.mypolycc.edu.my/jspui/handle/123456789/9740 2026-04-22T04:27:45Z 2025-09-30T00:00:00Z

Title: THE ROLE OF LEADERSHIP IN SUPPORTING ARTIFICIAL INTELLIGENCE (AI) INTEGRATION IN ORGANIZATIONS Authors: Noor Azizah Zamir Abstract: The rapid integration of Artificial Intelligence (AI) presents a significant strategic challenge for organizations, extending far beyond technical implementation. While AI offers transformative potential for operational efficiency and decision-making, its adoption is fraught with critical issues. These include widespread employee resistance to change, fears of job displacement, significant digital skill gaps, and profound ethical concerns regarding responsible use. This study argues that effective leadership is the pivotal factor in navigating these challenges. Through a qualitative review of academic literature, industry reports, and case studies, this paper examines the essential leadership competencies required to support the integration of AI. We identify key leadership roles in strategic planning, ethical governance, change management, and employee engagement. Our findings indicate that leadership, particularly through strategic vision and planning, is the critical success factor influencing AI adoption outcomes. The study concludes that leaders must be proactive in guiding digital transformation, building trust, and fostering a collaborative culture between humans and machines. Practical recommendations are provided for leadership development, focusing on enhancing digital literacy, implementing ethical frameworks, and ensuring AI integration promotes both organizational performance and human-centric values.

2025-09-30T00:00:00Z