The study on knowledge management is in waning trend, which caters less interest in scholars to discuss recently. The area that received widespread attention previously has unlikely be-come an old-fashioned term which perceived as less important among few organizational re-searchers. Looking to the trend, the researcher takes an evaluative step to examine whether Knowledge Management is still relevant for organizations nowadays by studying the impact of knowledge management on organizational business performance. The study was conducted in 2016 and it was involved companies in electrical and electronic sector located in Malaysia. In this study, knowledge management was formed from three elements including knowledge acquisition, knowledge sharing and knowledge utilization. A total of 287 questionnaires were collected from electrical and electronic companies in Malaysia. The finding shows that among all those three knowledge management elements, only knowledge acquisition and knowledge utilization were still relevant to organizational business performance in Malaysia nowadays, whereas knowledge sharing was perceived to be less important. The findings of this study provide insight into the importance of knowledge management in organizational business performance.

This study aims to determine the influence of information technology utilisation and the application of good governance principles on the quality of accounting information. The survey is an explanatory research intending to explain the causal relationships between variables through testing hypothe-ses. The analysis is used to determine the independent variables’ influence on the dependent variable. This research is conducted based on existing theories which were later developed into a research model designed to examine the effect of information technology utilisation and the application of good governance principles on the quality of accounting information. The study aims to re-view the quality of accounting information to answer research questions concerning the effect of in-formation technology utilisation and the application of principles of good governance on the quality of accounting information. The benefit of this research is that it contributes scientifically to financial accounting and public sector science and it attempts to solve the problems stakeholders face when implementing tasks related to the quality of accounting information. The study results state that the use of information technology affects the quality of accounting information, as does the application of good governance principles. This study’s implications will help raise awareness concerning the importance of integrity in the accounting reporting system in regional governments in Indonesia.

Zakat is the most powerful Islamic instrument to support impoverished people around the world. Zakat helps to reduce poverty by increasing the empowerment level of mustahiq economics. However, ways in which the Zakat supply chain can be promoted need to be investigated. The objective of this study, the first of its kind, is to examine the role of Zakat hashtags in promoting the Zakat supply chain and mustahiq economics. Additionally, this study examines the role of Zakat awareness and marketing politics. To achieve the objective of this study, primary data were collected from various employees of Zakat collection institutions in Indonesia. The data were analysed using partial least square structural equation modelling (PLS-SEM). The study found that Zakat hashtags play a major role in increasing Zakat awareness. It also plays an important role in increasing marketing politics. Zakat awareness and marketing politics increase the Zakat supply chain, a mechanism that ultimately increases the empowerment level of mustahiq economics.

In the current decade, with an increase in e-commerce, the logistics activities have grown rapidly. However, the logistics industry of the Malaysian country is declining, as the ranking of this industry has shown downfall continuously during the past few years. The decrease in logistics industry performance reduces the contribution in a Gross Domestic Product (GDP). Therefore, to address this issue, the primary objective of this study was to examine the role of strategic management accounting practices to enhance the profitability of the Malaysian logistics firms. Questionnaires were adopted to collect the primary data and they were distributed among the employees of the logistics companies. All the questionnaires were distributed through area cluster sampling technique. Partial least square (PLS) structural equation modelling (SEM) was used to analyze the collected data. The results indicate that strategic management accounting practices had a significant positive relationship with supply chain outcomes and supply chain outcomes had a significant positive relationship with the profitability of the logistics companies. Finally, this is one of the pioneer studies, which examined the impact of strategic management accounting practices on the outcome of the logistics firms.