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All Journal Jurnal Ilmiah Akuntansi Keuangan dan Bisnis
Isa, Evawaynie Valquis Md.
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Economics, Econometrics & Finance

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Government-Linked Companies, Audit Quality, and Firm Size: Key Determinants of Firm Performance in Malaysia Azman, Amirah Anis; Amir, Aliana Shazma; Zaidi, Zulaikha Rabitah; Isa, Evawaynie Valquis Md.; Hassan, Azlini Che
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 3, No 2 (2024): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jbi.v3i2.5391

Abstract

This study investigates the roles of government-linked companies (GLCs), audit quality, and firm size as key determinants of firm performance among the top 100 companies in Malaysia from 2018 to 2022, measured by Return on Assets (ROA). The findings support agency theory, suggesting that GLCs, under government oversight, prioritize broader objectives over shareholder wealth maximization. Effective monitoring mechanisms, such as independent boards and audit committees, help reduce agency costs and enhance performance. Furthermore, higher audit quality is found to positively influence ROA, highlighting the significance of Big Four audit firms in protecting investor interests. Conversely, while firm size shows a negative correlation with ROA, this relationship is statistically insignificant, indicating that larger boards may not necessarily improve performance. In conclusion, this study contributes to the theoretical and practical understanding of how GLCs, audit quality, and firm size influence corporate growth. It identifies gaps in the existing literature regarding the implications of firm size and the effectiveness of governance structures. Future research should further explore these dimensions, particularly the optimization of governance mechanisms to enhance firm performance across different contexts.
Students’ Adoption of Wearable Financial Devices: A Survey-Based Analysis Hao, Huang; Shuo, Wang; Wenjie, Xu; Jiayi, Wang; Amir, Aliana Shazma; Isa, Evawaynie Valquis Md.
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 4, No 2 (2025): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jbi.v4i2.6704

Abstract

This study investigates students’ adoption and perceptions of wearable financial devices, such as smartwatches and fitness trackers with payment capabilities. A survey‐based descriptive approach was employed with ten university students to assess their views on usefulness, ease of use, trust, security, and behavioral impact. Descriptive statistics revealed generally positive attitudes toward wearable financial devices. Respondents expressed strong trust in data privacy and were likely to recommend such devices to peers, although perceptions of convenience and usage frequency were moderate. The findings also indicate that wearable payments had limited influence on saving habits and financial awareness. Peer influence nevertheless emerged as an important factor driving adoption among students.These results support the Technology Acceptance Model (TAM) and the Unified Theory of Acceptance and Use of Technology (UTAUT) in the wearable payments context. This study contributes to FinTech and wearable technology research by showing how these devices are now embedded into students’ routines and suggests design improvements and educational strategies to strengthen their financial utility.
Survey-Based Descriptive Study on University Students’ Adoption and Behavioral Patterns of IoT-Based Payment Systems in Malaysia Tong, Sun; Yi, Zhang Jia; XinYi, Duan; Ming, Liu Cheng; Xuanze, Xia; Gutianyu, Gutianyu; Amir, Aliana Shazma; Isa, Evawaynie Valquis Md.
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 4, No 2 (2025): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jbi.v4i2.6706

Abstract

This study investigates university students’ adoption, usage patterns, and behavioral perceptions of IoT-based payment systems in Malaysia. Using a survey approach, ten students were examined to explore the frequency of usage, perceived financial control, impulsivity, trust, and influence on financial decision-making. Findings reveal high adoption and habitual usage, with students exhibiting moderate trust in system security and varied perceptions of financial control. While access to digital transaction data enhances awareness, it does not necessarily translate into disciplined financial behavior, indicating a gap between insight and action. Concerns such as security, micro-spending, and app limitations were identified. The study highlights the interplay between trust, habitual use, and digital financial literacy, suggesting the need for apps to evolve from passive trackers to behavioral nudges supporting budgeting, savings, and financial decision-making. The results provide insights for developers, educators, and policymakers aiming to optimize digital financial tools for young adults.
A Survey-Based Descriptive Study on Students’ Adoption of IoT-Based Financial Management Tools Najib, Muhammad Irsyad Naqiuddin Mohd; Noralzlan, Muhammad Adha Mohd Amin; Hozeir, Haslina Hazriq; Gani, Akbar Naldi; Krishnan, Tevitra Gopal; Farid, Nik Ahmad Farys Bin Ahmad; Amir, Aliana Shazma; Isa, Evawaynie Valquis Md.
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 4, No 2 (2025): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jbi.v4i2.6705

Abstract

This study presents a survey-based descriptive quantitative analysis of students’ adoption of Internet of Things (IoT)-based financial management tools, particularly smart wallets and budgeting applications, among university students in Malaysia and China. Conducted at Universiti Malaysia Perlis (UniMAP), Campus Cyberjaya, the study examines students’ perceptions of usefulness, ease of use, trust, and behavioral outcomes related to IoT financial tools. Data were collected from 15 respondents using a structured questionnaire and analyzed through descriptive statistics, including mean, median, and mode. Findings indicate that students widely agree IoT-based tools enhance financial planning, saving habits, and overall money management. The results demonstrate strong confidence and increasing comfort in integrating IoT applications into daily financial routines. Supported by the Technology Acceptance Model (TAM) and Unified Theory of Acceptance and Use of Technology (UTAUT), the study contributes to digital inclusion and supports SDG 8 and SDG 9 by promoting responsible financial behavior and technological innovation.
Co-Authors Amir, Aliana Shazma Azman, Amirah Anis Farid, Nik Ahmad Farys Bin Ahmad Gani, Akbar Naldi Gutianyu, Gutianyu Hao, Huang Hassan, Azlini Che Hozeir, Haslina Hazriq Jiayi, Wang Krishnan, Tevitra Gopal Ming, Liu Cheng Najib, Muhammad Irsyad Naqiuddin Mohd Noralzlan, Muhammad Adha Mohd Amin Shuo, Wang Tong, Sun Wenjie, Xu XinYi, Duan Xuanze, Xia Yi, Zhang Jia Zaidi, Zulaikha Rabitah