C O N T E N T S 

1. FIRM FOCUS, MARKET ORIENTATION AND FIRM PERFORMANCE WITHIN THE HEALTH INSURANCE INDUSTRY
Mohammed Majeed, Kwabena Ekremet and Setsoafia-Tukpeyi Godwin

2. ADDRESSING RESOURCE CONSTRAINT ISSUES: UNPACKING THE STRATEGIES FOR SUSTAINABILITY OF NONPROFIT ORGANISATIONS
Nur Hayati Ab Samad and Noor Hazlina Ahmad

3. ENVIRONMENTAL ISSUES IN MALAYSIA: SUGGESTION TO IMPOSE CARBON TAX
Norfakhirah Nazihah Mohd Hasnu and Izlawanie Muhammad

4. DETERMINANT FACTORS OF ADOPTION OF FINTECH PAYMENT SERVICES IN INDONESIA USING THE UTAUT APPROACH
Florentina Kurniasari, Sharina Bt Tajul Urus, Prio Utomo, Nadiah Bt Abd Hamid, So Yohannes Jimmy and Intan Waheedah Othman

5. NEXUS BETWEEN INTELLECTUAL CAPITAL AND PROFITABILITY: EVIDENCE FROM LISTED SMEs IN MALAYSIA
Hapsah S.Mohammad

6. AN EXAMINATION OF THE QUALITY OF WEB DISCLOSURE PRACTICES THROUGH AN ANALYSIS OF FIRM CHARACTERISTICS, SEMANTIC PROPERTIES AND TONE
Indah Melati, Ramesh Nair, Roshayani Arshad, Farah Aida Ahmad Nadzri and Ancella Anitawati Hermawan

7. MONITORING FINANCIAL RISK AND EARNINGS MANIPULATION ACROSS MALAYSIA, THAILAND AND INDONESIA
Saunah Zainon, Zakiyyah Jamaludin, Kharudin Mohd Sali@Salleh, Sofwah Md Nawi, Nurkhairany Amyra Mokhtar and Syahrul Ahmar Ahmad

8. THE NEXUS BETWEEN MEDIA TRANSPARENCY AND ATTITUDE FOR RISK MANAGEMENT DURING A DISASTER
Juliana Mohd Abdul Kadir, Nor Balkish Zakaria, Noreen Noor Abd Aziz and Gancar Candra Premananto

9. THE EFFECTS OF FINANCIAL LEVERAGE ON FIRM PERFORMANCE IN SHARIAH-LISTED CONSUMER PRODUCTS & SERVICES FIRMS
Masturah Ma’in, J.S. Keshminder, S.C. Chuah and Khairol Syafiqah Ahmad Afindi

10. THE EFFECT OF CO-CREATION ON RELATIONSHIP QUALITY: THE ROLE OF OUTCOME QUALITY
Kurnia Endah Riana, Edy Rizal Halim, Suroso Suroso and Chairy Chairy

11.  AN EXAMINATION OF THE UTILIZATION OF AUDIT TECHNOLOGY IN INFLUENCING AUDIT JOB PERFORMANCE
Nurul Fitri Mohd Noor, Zuraidah Mohd Sanusi, Razana Juhaida Johari, Ahmed Abdullah Saad Al-Dhubaibi, Ataina Hudayati and Nurshuhaida Abdul Razak

12. THE DETERMINANTS OF INDULGENCE IN CORRUPTION AMONG LAW ENFORCEMENT PERSONNEL IN MALAYSIA
I.K. Norziaton and Zatun Najmiah Mohd Sabri

13. THE INSTITUTIONAL CONTEXTS CHANGES OF VILLAGE-OWNED ENTERPRISE IN INDONESIA TOWARD IMPLEMENTATION OF PARTICIPATIVE GOVERNANCE AND SOCIAL ENTERPRISE BUSINESS MODELS
Rudy Suryanto, Nafsiah Mohamed, Rizal Yaya and Ayub Md Som