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8th International Seminar of Entrepreneurship and Business (ISEB 2020) 22 November 2020 CURRENT ISSUES IN ENTREPRENEURSHIP AND BUSINESS A COMPILATION OF PAPER SUBMITTED AT INTERNATIONAL SEMINAR OF ENTREPRENEURSHIP AND BUSINESS 2020 Editor: Nadzirah Bt Mohd Said Siti Fariha Binti Muhamad Wan Farha Binti Wan Zulkiffli Mohd Asrul Hery Bin Ibrahim 8th International Seminar of Entrepreneurship and Business (ISEB 2020) 22 November 2020 © Faculty of Entrepreneurship and Business, Universiti Malaysia Kelantan 2020 All rights reserved No part of this publication may be reproduced, copied, stored in a retrieval system or transmitted in any form, or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior permission of the copyright owner The views, opinions and technical recommendations expressed by the authors are entirely their own and not necessarily reflect the views of the Faculty or the University eISBN:978-967-2912-23-1 Published by: Faculty of Entrepreneurship and Business Universiti Malaysia Kelantan 16100 Kota Bharu, Kelantan 8th International Seminar of Entrepreneurship and Business (ISEB 2020) 22 November 2020 PREFACE The e-book of the 8th International Seminar of Entrepreneurship and Business (ISEB 2020) is an electronic publication for revised and extended papers presented at the ISEB 2020 on the 22 November 20120 This conference was organized by Faculty of Entrepreneurship and Business, Universiti Malaysia Kelantan All papers in the e-book correspond to communications submitted and accepted for the ISEB 2020 conference The committee received encouraging submission from various academic fields for this conference All papers to the conference went through a blind review by the reviewers prior to being accepted to the conference A total of 48 articles were presented at the conference and included in the eBook On the whole, the eBook presents a comprehensive overview of ongoing studies in latest issues and challenges in the field of Entrepreneurship and Business, particularly on Digital Entrepreneurship and beyond The e-book contains thirteen parts that represent papers presented across 13 subthemes at the ISEB 2020 conference The editors and co-editors not necessarily endorse or share the ideas and views presented in or implied by the papers included in this book Access to open e-book can be viewed or downloaded through https://fkpportal.umk.edu.my/web/chapterinbook/paper?purl=current-issues-entrepreneurship-business-2020 We hope this e-book will provide a useful reference for academicians and researchers With the large number of participants, this conference has achieved its main goal which is to unite educators, researchers and industry players to share results and knowledge in order to stimulate and maintain a research culture in the university Representing the editorial committee, I would like to thank all the evaluators of the working papers in their tireless efforts to review and evaluate the papers submitted for this conference I would also like to thank all the authors for reviewing their papers immediately according to the requirements of the conference Finally, special thanks are extended to the organizers of the ISEB 2020 committee, for making this conference a success Editorial Member 8th International Seminar of Entrepreneurship and Business (ISEB 2020) 22 November 2020 INERNATIONAL SEMINAR ON ENTREPRENEURSHIP AND BUSINESS (ISEB) 2020 TABLE OF CONTENT PAPER TITLE Page SUB-SESSION: ACCOUNTING DOES CORPORATE GOVERNANCE REFORMATIONS MAKE THE DIFFERENCE? THE RELATIONSHIP BETWEEN RESPONSIBILITY ACCOUNTING AND EMPLOYEE’S PERFORMANCE: NEW EVIDENCE FROM UNIVERSITY OF JOS NIGERIA DO EARNINGS MANAGEMENT HAVE ANY RELATIONSHIP WITH FIRM PERFORMANCE? EMPIRICAL EVIDENCE FROM LISTED NIGERIAN DEPOSIT MONEY BANKS EXTERNAL CONNECTEDNESS OF FEMALE DIRECTORS AND EARNINGS QUALITY SOLE PROPRIETORS TAX REPORTING BEHAVIOR: AN ANALYSIS OF THEORY OF PLANNED BEHAVIOR 15 31 42 56 SUB-SESSION: BUSINESS AND MANAGEMENT EFFECT OF DIGITAL MANUFACTURING AND CONSUMER BEHAVIOUR ON FIRM SUSTAINABILITY IN MALAYSIA BUSINESS RESILIENCE DURING COVID-19: ANALYSIS ON SMALL BUSINESS FINANCE TAHAP KEPUASAN PELAJAR TERHADAP KEMUDAHAN DAN PERKHIDMATAN DI POLITEKNIK MERLIMAU CONSUMERS PERCEPTION ON HALAL LABELLING AND PURCHASING OF MANUFACTURED FOOD THE MODERATING EFFECTS OF DIRECTOR OWNERSHIP ON CAPITAL ADEQUACY AND RISK TAKING AMONG PRIVATE COMMERCIAL BANKS IN BANGLADESH WITHIN THE BASEL CAPITAL ADEQUACY FRAMEWORK FACTORS THAT INFLUENCE THE USE OF E-WALLET AMONG STUDENTS RAW MATERIAL SUPPLY CHAIN IN BUMIPUTERA FURNITURE INDUSTRY ACCESSIBILITY LEARNING TOOLS AND PORTABILITY TOWARD THE EFFECTIVENESS OF THE USE OF IPAD AMONG UNIVERSITY STUDENTS THE EFFECT OF TALENT ATTRACTION AND TALENT DEVELOPMENT TOWARDS TALENT SHORTAGE IN SUPPLY CHAIN INDUSTRY AMONG YOUNG GENERATION THE EFFECT OF SERVICE QUALITY TOWARD CUSTOMER SATISFACTION AMONG MALAYSIAN AIRLINE PASSENGER 70 97 107 121 131 144 154 165 176 190 SUB-SESSION: ENTREPRENEURSHIP MAPPING POTENTIAL SECTORS BASED ON FINANCIAL AND DIGITAL LITERACY OF WOMEN ENTREPRENEURS: A STUDY OF PALEMBANG CITY, INDONESIA ASNAF ENTREPRENEURIAL SCHEME: EVIDENCE FROM LEMBAGA ZAKAT NEGERI KEDAH THE PERSUASIVE DETERMINANTS OF E-COMMERCE ADOPTION AMONG ADOLESCENCE IN KELANTAN ORIENTASI KEUSAHAWANAN DAN PERTUMBUHAN PERNIAGAAN MILIK USAHAWAN IBU TUNGGAL ENTREPRENEURSHIP AND SMES IN MALAYSIA 203 213 221 234 246 8th International Seminar of Entrepreneurship and Business (ISEB 2020) 22 November 2020 ISSUES AND CHALLENGES OF REFUGEE ENTREPRENEURSHIP IN A SELECTED HOSTING COUNTRY THE INFLUENCE OF ENTREPRENEURIAL ORIENTATION ON SMES PERFORMANCE IN GHANA WITH SOCIAL CAPITAL AS A MEDIATOR AND GOVERNMENT SUPPORT POLICIES AS MODERATOR 261 273 SUB-SESSION: CREATIVITY AND INNOVATION SOLID SOAP FROM CRUDE PALM OIL FOR COTTAGE INDUSTRY SMALL BUSINESS 302 SUB-SESSION: ENTREPRENEURSHIP EDUCATION DOES PERSONALITY TRAITS AND ENTREPRENEURSHIP EDUCATION KINDLES ENTREPRENEURSHIP INTENTION AMONG UNDERGRADUATE STUDENTS? A LITERATURE REVIEW AN EXAMINATION OF THE STATUS OF ENTREPRENEURSHIP EDUCATION AND ENTREPRENEURSHIP EDUCATION PROGRAMMES IN MALAYSIA MENEROKA TAHAP PEMBELAJARAN KEUSAHAWANAN DIGITAL DALAM KALANGAN PELAJAR INSTITUSI TVET HIGHER INSTITUTION STUDENTS READINESS ON MOBILE LEARNING: A CASE STUDY AT POLITEKNIK UNGKU OMAR (PUO) 307 318 332 348 SUB-SESSION: ECONOMICS AND DEVELOPMENT THE IMPACT OF DIGITAL TRANSFORMATION ON ECONOMIC GROWTH IN ASEAN COUNTRIES KANDUNGAN BERITA KE PENGGUNAAN DI AKHBAR BAHASA MALAYSIA KETIKA PERINTAH KAWALAN PERGERAKAN (PKP) FASA 1: ANALISIS KANDUNGAN SUB-SESSION: MARKETING MSME BUSINESS PERFORMANCE DURING OUTBREAK OF COVID-19: A PERSPECTIVE OF SOCIAL MEDIA ADOPTION AND E-COMMERCE WITH ENTREPRENEURIAL ORIENTATION AS MEDIATION, EXPERIENCE FROM JAMBI, INDONESIA LOYALTY OF RURAL TOURISM DESTINATION: A PERSPECTIVE OF DESTINATION QUALITY PERCEPTION, SATISFACTION, AND BEHAVIOR INTENTION A STUDY ON SOCIAL MEDIA MARKETING FOR BUSINESS AMONG MAGAZINE PUBLISHING COMPANY DURING COVID-19 PANDEMIC EMPHASIZING ENVIROPRENEURIAL MARKETING STRATEGY IN SMES BUSINESS: A CONCEPTUAL PAPER 359 374 380 395 413 429 SUB-SESSION: HUMAN RESOURCE HUMAN RESOURCE MANAGEMENT CHALLENGES IN COVID 19 KEY EMPLOYABILITY SKILLS IN BRUNEI: REVIEWING THE PERCEPTIONS OF EMPLOYERS AND EMPLOYEES IN THE PRIVATE AND GOVERNMENT SECTORS THE ASSESSMENT OF TALENT REMUNERATION EFFECT TOWARDS JOB RETENTION AMONG STATE PUBLIC SERVANT MULTIPLE ROLE CONFLICT AND JOB PERFORMANCE: THE MEDIATING ROLE OF SELF EFFICACY 439 446 462 483 SUB-SESSION: DIGITAL ENTREPRENEURSHIP QR CODE AS A MOBILE MARKETING TOOL 494 8th International Seminar of Entrepreneurship and Business (ISEB 2020) 22 November 2020 THE PROCLIVITY FACTORS ON AWARENESS OF E-COMMERCE: A CASE OF SMALL BUSINESS IN KELANTAN 502 8th International Seminar of Entrepreneurship and Business (ISEB 2020) 22 November 2020 SUB-SESSION: ISLAMIC BANKING AND FINANCE ISLAMIC FINANCIAL PLANNING: ASSESSING THE ISLAMIC CREDIT CARD USERS’ COMPLIANCE ON PAYING ZAKAT CREDIT CARD DEBT MANAGEMENT – A REVIEW IN CREDIT CARD PRACTICE DEGREE OF FINANCIAL AND OPERATING LEVERAGES AND FINANCIAL PERFORMANCE OF LISTED OIL AND GAS COMPANIES IN NIGERIA MINIMUM WAGE AND FIRM SPECIFIC FACTORS: THE CASE OF INDONESIA 484 491 503 515 SUB-SESSION: INFORMATION MANAGEMENT DECISION SUPPORT SYSTEM FRAMEWORK FOR PERSONALIZED ADAPTIVE LEARNING BASED ON BEHAVIORAL MODELLING 524 SUB-SESSION: TOURISM AND HOSPITALITY A STUDY ON THE ACCEPTANCE OF BETEL LEAF SOAP AMONG STAFF OF THE DEPARTMENT OF TOURISM AND HOSPITALITY OF POLYTECHNIC MERLIMAU AN EMERGENT OF ISLAMIC TOURISM AND HOTEL: A READINESS, OPPORTUNITY AND OBSTACLE TO BE SOLVED; AN ANALYSIS OF HOTELIERS’ PERSPECTIVE 538 548 SUB-SESSION: SOCIAL ENTREPRENEURSHIP AN EMPIRICAL STUDY OF FACTORS AFFECTING S-COMMERCE PURCHASE INTENTION AMONG STUDENTS 562 8th International Seminar of Entrepreneurship and Business (ISEB 2020) 22 November 2020 SUB-SESSION ACCOUNTING 8th International Seminar of Entrepreneurship and Business (ISEB 2020) 22 November 2020 Does Corporate Governance Reformations Make the Difference? The Case of Malaysia Noorul Azwin Md Nasir1, Hafiza Aishah Hashim2 and Nadzirah Mohd Said1 Faculty of Entrepreneurship and Business, Universiti Malaysia Kelantan, Malaysia Faculty of Business Economics and Social Development, Universiti Malaysia Terengganu, Malaysia Email: azwin@umk.edu.my; hafizaaishah@umt.edu.my; nadzirah.ms@umk.edu.my Abstract - This paper reviews the performance of corporate governance practices in Malaysia from the beginning of the twenty-first century until recently This paper also highlights the history of corporate governance practices in Malaysia and the scenario of accounting manipulations Malaysia is a multi-ethnic society that requires managing corporations and firms collectively Hence, corporate governance practices and good practices are compelled to fit society’s uniqueness This paper used the survey findings from the year 2002 to the year 2018 and discussed the corporate governance performance related to accounting manipulations in Malaysia The market ranking survey oversees five (5) categories of corporate governance scores: rules and regulations, enforcement, political/ regulatory environment, adoption of International Generally Accepted Accounting Principle, and corporate governance culture The findings reported that firms in Malaysia have benefited from good laws and regulations through corporate governance reforms Keywords: corporate governance; accounting manipulations; financial statement fraud Introduction Studies confirms that strong corporate governace structures and practices able to minimize accounting manipulations in firms (GarcíaLara, Osma, & Neophytou, 2009; Yang, Jiao, & Buckland, 2017) Shu, Chen, and Lin (2018) revealed that effective corporate governance could improve internal control quality On top of that, a multitude of studies has emphasised the importance of corporate governance in firms as it could enhance financial reporting quality ( Smaili & Labelle, 2009; Nor, Ahmad, & Saleh, 2010; Sapena Bolufer, Paniagua, Rivelles, & Sapena, 2018; Iqbal & Nawaz, 2019) As a developing country, Malaysia has always been the focus of numerous potential investors who seek stable, sustainable, trustworthy, and reliable firms to capitalise their resources There were no enforcement bodies during that time to ensure that firms complied with these accounting standards (Tan, 2000) In the beginning, Malaysia adopted the accounting standards in compliance with the International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS) issued by the International Accounting Standard Board (IASB) A formal enquiry will be conducted against firms that ignore these requirements, where appropriate action will be affected on the guilty firms (Tan, 2000) However, these issues underline the punitive measures instead of preventive ones Consequently, the Malaysian Accounting Standard Board (MASB) was formed under the 8th International Seminar of Entrepreneurship and Business (ISEB 2020) 22 November 2020 such as by extending their existing room for congregational prayer and even to have a separation of swimming pool facilities between man and women and some even planned for a specific Muslims floor The central concern now is the urgent action by the relevant stakeholders particularly the government side to tackle or at least minimizing all the arising obstacles and hence reducing all the incoming chaos and problems CONCLUSION Seeing this phenomenon, it is vital for commercial enterprise humans within the travel and tourism sector to offer Islamic standardized facilities to attract the eye of Muslim tourists It is said that hotels which can attract attention, provide satisfaction and maintain their customers are hotels that can survive in the long run Therefore, it is fundamental for hotel managers to understand the relationship between the needs of tourist satisfaction with the facilities of the hotel where they stay, and their intention to return (repurchase intention) Undoubtedly, religious identity appears as a crucial role in shaping consumption experiences including hospitality and tourism choices among Muslim customers tourism development in Malaysia had steadily grown from an alternative sector to become a major component in the national economic structure From Malaysia outlook, there exists vast tourism development potential in Malaysia Ministry of Tourism plans and implements policies and performs regulatory role, while marketing and promotion are conducted by Tourism Malaysia Significant efforts were and continue to be devoted to the development of the tourism sector From the perspective of Halal industry, the tourism industry has started to grasp and address the distinct needs of Muslim travellers Research has indicated the readiness of industry players as well as a vast opportunity for Islamic tourism in generally and Islamic hotel in particular However, the research indicated that there were some critical obstacles that need to be urgently solved especially by the relevant public authorities Acknowledgements The authors would like to thank Universiti Malaysia Kelantan, Malaysia, and the Ministry of Higher Education of Malaysia for the support and fund in completing this study The first author is a lecturer in the Faculty of Entrepreneurship and Business at Universiti Malaysia Kelantan This article was written while she was on study leave for her Ph.D at Universiti Sultan Zainal Abidin under the supervision of Professor, Dr Zuhairah Ariff Abd Ghadas and at the same time be a member of Fundamental Research Grant Scheme (R/FRGS/A0100/01498A/002/2018/00565) References Adirestuty, F (2019) CUSTOMER PERCEIVED VALUE IN CREATING CUSTOMER SATISFACTION AND REVISIT INTENTION IN SHARIA HOTEL Journal of Islamic Monetary Economics and Finance 559 8th International Seminar of Entrepreneurship and Business (ISEB 2020) 22 November 2020 https://doi.org/10.21098/jimf.v5i2.1067 Ahmed, M J., & AKBABA, A (2018) The Potential of Halal Tourism in Ethiopia: Opportunities, Challenges and Prospects International Journal of Contemporary Tourism Research, June, 13–22 https://doi.org/10.30625/ijctr.397499 Alserhan, B A., Wood, B P., Rutter, R., & Serhan, O Al (2018) The transparency of Islamic hotels : “ Nice Islam ” and the “ self ‐ orientalizing ” of Muslims ? May 2017, 1–13 https://doi.org/10.1002/jtr.2197 Asa, R S (2017) MALAYSIAN HALAL CERTIFICATION : IT ’ S RELIGIOUS SIGNIFICANCE AND ECONOMIC VALUE 25(1), 137–156 Battour, M., Hakimian, F., Ismail, M., & Boğan, E (2018) The perception of non-Muslim tourists towards halal tourism: Evidence from Turkey and Malaysia Journal of Islamic Marketing, 9(4) https://doi.org/10.1108/JIMA-07-2017-0072 Battour, M., & Ismail, M N (2016) Halal tourism: Concepts, practises, challenges and future In Tourism Management Perspectives https://doi.org/10.1016/j.tmp.2015.12.008 Battour, M M., Ismail, M N., & Battor, M (2010) Toward a halal tourism market Tourism Analysis https://doi.org/10.3727/108354210X12864727453304 Bon, M., & Hussain, M (2010) Halal food and tourism: Prospects and challenges Bridging Tourism Theory and Practice https://doi.org/10.1108/S20421443(2010)0000002007 COMCEC (2017) Muslim Friendly Tourism: Regulating Accommodation Establishments In the OIC Member Countries In COMCEC Coordination Office (Issue February) Elasrag, H (2016) Halal Industry: Key Challenges and Opportunities SSRN Electronic Journal https://doi.org/10.2139/ssrn.2735417 Halal Directory (n.d.) 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Official Malaysia Visa Https://Evisa.Windowmalaysia.My/ Retrieved October 19, 2020, from https://evisa.windowmalaysia.my/evisa/evisa.jsp JAKIM (2020) THE RECOGNISED FOREIGN HALAL CERTIFICATION BODIES & AUTHORITIES SECRETARIAT DEPARTMENT OF ISLAMIC DEVELOPMENT MALAYSIA Jurattanasan, A., & Jaroenwisan, K (2014) The Attribution of Shariah Compliant hotel in Muslim Countries Aomarun Jurattanasan Yala Rajabhat University Email : Ju_lee_ming@hotmail.com Kaedsiri Jaroenwisan Prince of Songkla University Email : kaedsiri.j@psu.ac.th Integrative Business and Economics, 3, 39–44 Kamarudin, L M., & Ismail, H N (2012) Muslim Tourists’ Typology in Malaysia: Perspectives and Challenges Tourism and Hospitality International Conference Mastercard, & CrescentRating (2019) Global Muslim Travel Index 2019 (Issue April) Muhamad, N S adah, Sulaiman, S., Adham, K A., & Said, M F (2019a) Halal Tourism: Literature synthesis and direction for future research In Pertanika Journal of Social Sciences and Humanities Muhamad, N S adah, Sulaiman, S., Adham, K A., & Said, M F (2019b) Halal 560 8th International Seminar of Entrepreneurship and Business (ISEB 2020) 22 November 2020 Tourism: Literature synthesis and direction for future research Pertanika Journal of Social Sciences and Humanities, 27(1), 729–745 Musa, Azizah (2020) Analysis on the principles of maqasid shariah in islamic hotels Hamdard Islamicus, 43(2) Musa, Azizah, Kadir, S A., Ibrahim, M., Jusoh, N., Tahrim, S N C., & Din, N M (2019) Authorities perspectives towards the implementation of Shariah-compliant hotel in Malaysia Research in World Economy https://doi.org/10.5430/rwe.v10n2p10 Nor Amrina Dahlan, Fadilah Abd Rahman, & Azlina Muhammad (2016) An Overview of the Halal Regulatory Framework for Halal Certification of Hotel in Malaysia Journal of Applied Environmental and Biological Sciences Nor Shahrul Nizam, M., & Norzaidi, D (2012) Destination Branding Strategies on Halal Hospitality and Its Effect on Tourists ’ Intention 3rd International Conference on Business and Economic Research (3rd ICBER 2012) Proceeding Sahir, J., & Azizan, M (2018) Proposing a Muslim-Friendly Hospitality Regulatory Framework Using Systems Approach 2nd Mini Symposium on Islamic Tourism 19th -20th April 2018 Putrajaya Malaysia Shafaei, F., & Mohamed, B (2015) Malaysia’s branding as an Islamic tourism hub: An assessment Geografia - Malaysian Journal of Society and Space Star, T (2019) Malaysia launches Muslim-friendly hotel recognition | The Star Online https://www.thestar.com.my/news/nation/2019/07/24/malaysia-launches-muslimfriendly-hotel-recognition/ Suharko, S., Khoiriati, S D., Krisnajaya, I M., & Dinarto, D (2018) Institutional conformance of Halal certification organisation in Halal tourism industry: The cases of Indonesia and Thailand Tourism, 66(3), 334–348 The Statistical, E and S R and T C for I C., & (SESRIC) (2017) STRATEGIC ROADMAP FOR DEVELOPMENT OF ISLAMIC TOURISM IN OIC MEMBER COUNTRIES ORGANISATION OF ISLAMIC COOPERATION STATISTICAL, ECONOMIC AND SOCIAL RESEARCH AND TRAINING CENTRE FOR ISLAMIC COUNTRIES Tourism | Halal.Plus (2019) Halal Tourism Segment https://www.halal.plus/en/tourism/ Tourism Malaysia (2020) Malaysia Tourism Statistics in Brief Https://Www.Tourism.Gov.My/Statistics https://www.tourism.gov.my/statistics Tourism Malaysia Corporate Site (n.d.) Retrieved February 23, 2020, from https://www.tourism.gov.my/ Worldpopulationreview.com (2020) 2020 World Population by Country Worldpopulationreview.Com https://worldpopulationreview.com/ Zulkifli, W S W., Rahman, S A., Awang, K W., Man, Y B C., Zailani, S., Omar, A., Kopong, S., Tieman, M., Vost, J G A J van der, Ghazali, M C., Shafaei, F., Mohamed, B., Samori, Z., Rahman, F A., Rosenberg, P., Choufany, H M., Razalli, M R., Abdullah, S., Hassan, M G., … Alipour, H (2011) The Attribution of Shariah Compliant Hotel in Muslim Countries International Business Management, 5(1), 1–12 https://doi.org/10.3923/ibm.2011.1.12 561 8th International Seminar of Entrepreneurship and Business (ISEB 2020) 22 November 2020 SUB-SESSION 13 SOCIAL ENTREPRENEURSHIP 8th International Seminar of Entrepreneurship and Business (ISEB 2020) 22 November 2020 An Emperical Study of Factors Affecting S-commerce Purchase Intention among Students Nur Farahiah Azmi1, Siti Salwani Abdullah1, Aikal Liyani Mohd Rasdi2, Siti Afiqah Zainuddin1, Siti Rohana Mohamad1, Tahirah Abdullah1, Siti Nurul Shuhada Deraman1, Nur Izzati Mohamad Anuar1, Wan Farha Wan Zulkiffli1, Nik Alif Amri Nik Hashim2, Ahmad Ridhuwan Abdullah1and Hazriah Hasan1 Faculty of Entrepreneurship and Business, Universiti Malaysia Kelantan, Malaysia Faculty of Hospitality, Tourism and Wellness Universiti Malaysia Kelantan Email: nurfarahiah@umk.edu.my; salwani.a@umk.edu.my; liyani.r@umk.edu.my; sitiafiqah@umk.edu.my; rohana@umk.edu.my; tahirah@umk.edu.my; shuhada.d@umk.edu.my; nurizzati.ma@umk.edu.my; farha@umk.edu.my; alifamri@umk.edu.my; ridhuwan.a@umk.edu.my; hazriah.h@umk.edu.my Abstract – The increased acceptance and usage of social media has given rise to social commerce (s-commerce) yet, little is known about on consumers’ engagement with firms in ways that lead to s-commerce Therefore, this study addresses this gap by adopting a Technology Acceptance Model to investigate the factors influencing the S-commerce purchase intention among students Using a quantitative research method, 265 students were selected through simple random sampling technique from one of the public universities in Kelantan Data were analysed using regression analysis Findings showed that there was a significant relationship between perceived ease of use and perceived on social commerce purchase intention The study provides a better understand on customers’ purchase intention which then help the company to plan and Keywords: Perceived Ease of Use, Perceived Enjoyment, Perceived Usefulness, Social Commerce Purchase intention, Technology Acceptance Model Introduction Social media such as Facebook, Twitter, Instagram, Google Plus and Youtube are among the important platform for electronic commerce (e-commerce) for the past years The advancement and high acceptance of the social media platforms create virtual online communities that lead to the emergence of new shopping trends known as social commerce (s-commerce)(Abed, 2018; Akman & Mishra, 2017) According to Yadav, de Valck, Hennig-Thurau, Hoffman, and Spann (2013), s-commerce represents as 562 8th International Seminar of Entrepreneurship and Business (ISEB 2020) 22 November 2020 “exchange-related activities that take place between and are influenced by social network users in computer mediated social environments, where the activities correspond to the need recognition, pre-purchase, purchase, and post-purchase stages of a focal exchange” Purchase intention plays an important role in influencing company profitability It is considered as one of the vital inputs to measure consumer buying behaviour which then able to help the companies to plan and strategise their sales A report by PricewaterhouseCoopers (2016) found that nearly 45% of 22,618 digital buyers from the worldwide said that reading reviews, comments and feedback on social media influenced their digital shopping behavior Therefore, there is a need to explore some the factors that influence the of consumers’ purchase intention in s-commerce Past studies showed an increase in studies on purchase intention and s-commerce Cho and Sagynov (2015) conducted a survey of 216 respondents to examine factors that influence consumers’ intentions to engage in s-commerce Findings of the study showed that three indicators such as perceived usefulness, perceived ease of use, and trust had a statistically significant effect on customers’ purchasing intention While Chen, Hsiao, and Wu (2018) revealed that different gender showed a different result on the factors influence customers’ purchase intentions The study highlighted that that women depends on subjective emotional factors (degree of flow, enjoyment, and perceived usefulness) in purchasing decision-making In light of the aforementioned, this study rries to anwer following research questions (RQs): RQ1: What is association of perceived usefulness factor’s that influencing consumer purchase intention in social commerce? RQ2: What is association of perceived ease of use factor’s that influencing consumer purchase intention in social commerce? RQ3: What is association of perceived enjoyment factor’s that influencing consumer purchase intention in social commerce? This paper is structured as follows: Section covers the past studies on Technology Acceptance Model (TAM), social commerce and three factors on purchase intention Section explains the methods used in the research The analysis and results of the study are present in Sections and section concludes this study Literature Reviews Technology Acceptance Model Technology Acceptance Model (TAM) was introduced by Fred Davis in 1986 TAM has been directly adopted in research and is considered as an established model in understanding technology acceptance Gefen et al (2003) & W.L.H.Lou et al (2000) The technology acceptance model (TAM) was also applied in a number of the studies TAM highlights the important roles of perceived usefulness and perceived ease of use, whereas TRA and TPB provide a belief-attitude intention framework to understand individuals' behaviour Such theories have been widely tested in the IS literature for understanding the adoption of information technology (IT), as well as online shopping behaviour Thus, there were attempts to empirically examine whether these theories can also be applicable 563 8th International Seminar of Entrepreneurship and Business (ISEB 2020) 22 November 2020 in the emerging social commerce context For instance, Chen et al found that perceived usefulness and perceived ease of use of brand pages on Facebook can entice consumers to spread eWOM This model has proven to be a theoretical basis for the use of electronic commerce although it has been used to understand the adoption of computer-based technology in the workplace Chen, Gillenson and Sherrell (2002) According to Davis (1989), there are two variables that influence online shopping behaviour, which is perceived usefulness and perceived ease of use Both variables have found important factors that influence consumers' intention to use social commerce There are other variables that motivate consumers to spend on online shopping which is perceived enjoyment Ramayah (2005) This variable is considered as the third external variable in TAM that is believed to influence the intent and attitude of e-commerce users Cha (2011) Figure 2.1: Framework of technology acceptance model (TAM2) 564 8th International Seminar of Entrepreneurship and Business (ISEB 2020) 22 November 2020 Figure 2.2: The Technology Acceptance Model by Davis, Bagozzi & Warshaw 1989 2.2 Social Commerce Definition of social commerce (s-commerce) by Liang and Turban (2011) as a trade in which business activities and transaction are carried out through social media According to Zhang and Benyoucef (2016) Yahia et al., (2018) s-commerce has changed the ways it does business because it has brought about huge changes to the customer mindset and business environment It remodels the traditional electronic commerce Hew et al., 2018 Mikalef et al (2017) by combining the power of social networks with online shopping Wesson (2010) and also according to Turban et al (2010) Zhang et al (2015) introduces new methods for marketing business offers through social platforms Researchers Huang and Benyoucef (2013), found that it’s gaining popularity in the marketing field because of social networks, for example Instagram, WhatsApp, Yahoo, Twitter, Facebook and Linkedln It will be allowing individuals to easily promote their business products to the large audience into market 2.3 Factors that influence the purchase intention in S-Commerce This study focuses about purchase intention Priority of consumer to buy the product and service definition of purchase intention In another words, purchase intention has another aspect that the consumer will purchase a product after appraisal Research conducted by Hawkins & Mothersbaugh (2010), found that term of intention is defined as a stimulating predecessor and drive the purchase of consumer products and services According to Blackwell, Miniard & Engel (2006), Ghalandari & Norouzi (2012) through studying their intentions is one of the most common approaches affected by marketers in gaining an understanding about consumer’s actually behaviour The probability that a particular behaviour will actually be performed by an individual depends on the strength of their intention Thus, if there is a strong intention, there is higher possibilities that the respectively behaviour will be performed 2.3.1 Perceived Usefulness The factor of social commerce purchase intention is perceived usefulness It is a concept that first time introduced at information system field by Davis in 1989 It has been tested and validated by several researchers According to Davis, people tend to use certain technology or not to use because they believe that it can helps them in their job more efficient Many authors believed that perceived usefulness affect consumers participation in social commerce Geffen and Straub (2000), Lee Park and Ahn (2001) This is because customer prefer to acquire a product when such usage is perceived to be useful Alreck et al (2009) argue online merchants who concurrently endorse both time saving and quicker accomplishment of tasks win more buyers than those who are focusing on only one of those benefits The level in the use of technology will provide benefits to the users on performing certain activities This development has also established the convenience of booking goods from major online supermarkets Consumers not have to rush to the store but simply wait for the item to arrive at the front door In addition, it 565 8th International Seminar of Entrepreneurship and Business (ISEB 2020) 22 November 2020 is able to save time and oil According to Chung-Hoon and Young-Gul (2003), a wellorganized and easy-to-manage website display system will also enable customers to find products faster and provide a better user experience Perceived usefulness is related to the experience of online shopping (Monsuwe et al.,2004) The detailed information, ease to access and speed are the factors that contribute to online purchases (Khalifa & Limayem,2003; Shim, Shin & Nottingham,2002) For busy and timeless users, the speed and ease of accessing a website easily and quickly helps them enough 2.3.2 Perceived Ease of Use Perceived ease of use is defined as the perception of individuals using the new technology with effortless Davis (1993) In the context of online shopping, ease of use refers to consumer perception that shopping on the internet involve a minimal effort by Davis (1993) This means that ease of use is how easy the internet is to be used as a medium of purchasing Monsuwe, Dellaert and Ruyter (2004) Perceived ease of use has a powerful influence on the intention for technology adoption According to TAM, perceived ease of use has a double impact on consumers' intent to shop through online platforms Effect on intentions occurs through the use of perceived technologies because the more easily used the technology, the more useful it is Venkatesh (2000) and Dabholkar (1996) Cho and Sagynov (2015) and Tong (2010) have found significant effects of ease of use on the perceived usefulness among online customers By improving the ease of use of technology, perceived usefulness can be seen to improve and improve the behavior and acceptance of technology Furthermore, previous studies have found a positive relationship between perceived ease of use and acceptance of information technology Dishaw and Strong (1999) perceived ease of use also has a positive effect on satisfaction and intention to operate the information system (IS) Bhattacherjee (2001) The positive impact perceived ease of use of technology is supported by many studies such as intention to use Facebook Sibona et al (2012) 2.3.3 Perceived enjoyment Perceived enjoyment defined as the extent to which the use of technology is considered enjoyable in and of itself other that any possible performance outcome by Davis, Unazzi, & Warshaw (1992) Users also can know more about technology when using social commerce as a platform in purchasing matters Research conducted by Kim et al (2009); Kwon & Chidambara (2000) have found empirical support that perceived ease of use is an important determinant perceived enjoyment Individuals felt online and social commerce was easy to use may be seen to perceive online and social commerce as useful and enjoyable Researchers Yang (2012) found that perceived enjoyment positively to adoption of social commerce will be affected by attitudes 566 8th International Seminar of Entrepreneurship and Business (ISEB 2020) 22 November 2020 Methodology As this study objective is to identify the factors that influencing social commerce purchase intention among students, correlation research design has been used This research design was used to test the relationship between independent variables and dependent variables The population and sample for this study were students at Universiti Malaysia Kelantan (UMK) because of the entrepreneurial cultural environment in UMK For this research study, Krejcie & Morgan (1970) table has been used in order to determine the actual number of subjects As the total population are 3264 students in UMK, thus the sample size for this research study was 346 respondents For sampling method, probability sampling with random sampling technique was used to build and create sample The questionnaire was used to interpret the information needed in the research objective through the specific responses of UMK students The questionnaire contains three section which are section A that include demographic profile, section B that related to purchase intention and section C that include perceived ease of use, perceived usefulness and perceived enjoyment The questionnaire will be administrated by using Google Form to respondents answer to get the response faster Both of the section B and section C, the respondent asked to tell their level of influencing on the question based on five point Likert Scale which are (1=Strongly Disagree, 2=Disagree, 3=Slightly Agree, 4=Agree, 5=Strongly Agree) In order to complete control over data collected, all the data were analysed by using Statistical Programme for Social Science (SPSS) Analysis and Results Results of Reliability Test Using Cronbach’s Alpha No Construct Cronbach’s Alpha 0.804 Purchase Intention Perceived Ease of 0.754 Use Perceived 0.745 Usefulness Perceived 0.850 Enjoyment No Of Item 5 Table provides data reliability analysis for all the variables included dependent and independent variables for this study Findings of the study showed that purchase intention construct was measured by five items and resulted as very reliable which has a Cronbach’s Alpha 0.804 As for independent variables, perceived ease of use measured by five items showed an acceptable reliability which resulted a Cronbach’s Alpha of 0.754 Next is perceived usefulness showed an acceptable reliability of 0.745 which is measured by six items Lastly, perceived enjoyment showed a very reliable indicator of a Cronbach’s Alpha 0.850 This construct was measured using five items in this study 567 8th International Seminar of Entrepreneurship and Business (ISEB 2020) 22 November 2020 Hypothesis Testing and Correlation Analysis Research Questions RQ1: What is association of perceived usefulness factor’s that influencing consumer purchase intention in social commerce? RQ2: What is association of perceived ease of use factor’s that influencing consumer purchase intention in social commerce? RQ3: What is association of perceived enjoyment factor’s that influencing consumer purchase intention in social commerce? Hypothesis H1: There is a significant influence between perceived usefulness and purchase intention in social commerce H2: There is a significant influence between perceived ease of use and puchase intention in social commerce H3: There is a significant influence between enjoyment and purchase intention in social commerce Findings 0.635 0.643 0.357 According to table 2, the positive value of correlation coefficient of perceived ease of use is r=0.643**, p

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