Proceedings of the International Conference on E-Commerce (ICoEC) October 2015, Kuching, Sarawak, Malaysia

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1 Proceedings of the International Conference on E-Commerce (ICoEC) 2015 Editors: Aidi Ahmi, Akilah Abdullah, Norhaiza Khairudin UUM - Sintok - Kedah - Malaysia Disember 2015

2 Institute for Strategic and Sustainable Accounting Development (ISSAD) School of Accountancy Universiti Utara Malaysia UUM Sintok Kedah, Malaysia Tel: Fax: Website: ISSAD First Published 2015 All right reserved. No part of this publication maybe reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without either the prior written permission of the publisher. Applications for the copyright holder s written permission to produce any part of this publication should be addressed to the publisher. Perpustakaan Negara Malaysia Cataloguing-in-Publication Data International Conference on E-Commerce (2015 : Kuching, Sarawak) Proceedings of the International Conference on E-Commerce (ICoEC) 2015, / Editors : Aidi Ahmi, Akilah Abdullah, Norhaiza Khairudin. ISBN Electronic commerce--congresses. 2. Business enterprises--computer networks--congresses. I. Aidi Ahmi, Dr. II. Akilah Abdullah, Dr. III. Norhaiza Khairudin, Dr. IV. Title Disclaimer: Every reasonable effort has been made to ensure that the material in this book is true, correct, complete, and appropriate at the time of writing. Nevertheless the publishers, the editors, and the authors do not accept responsibility for any omission or error, or for any injury, damage, lose, or financial consequences arising from the use of the book. The views expressed by contributors do not necessarily reflect those of the Institute for Strategic and Sustainable Accounting Development (ISSAD), School of Accountancy, Universiti Utara Malaysia. Printed in Malaysia by UUM Press Universiti Utara Malaysia UUM Sintok Kedah, Malaysia

3 Proceedings of the Available online at Contents Foreword Aidi Ahmi, Akilah Abdullah, Norhaiza Khairudin v The Mediating Effect of Perceived Usefulness towards Tax Service Quality and the Continuance Usage Intention of the E-Filing System in Malaysia T. Santhanamery, T. Ramayah Proposed Object-based e-learning Framework Embracing Cloud Computing Lillian Wang Yee Kiaw, Lau Siong Hoe, Lew Sook Ling, Leow Meng Chew... 8 The Impacts and Challenges of Electronic Commerce on Taxation Nora Fauzana Zainal, Noraza Mat Udin. 14 The Influence of User Mobility in Mobile Virus Propagation: An Enterprise Mobile Security Perspective Suhizaz Sudin, R Badlishah Ahmad, Azremi Abdullah Al Hadi, Phak Len Eh Kan, Syed Zulkarnain Syed Idrus, Mohd Mustafa AlBakri Abdullah Perception on E-CRM features for Airline Websites in Malaysia: Some Empirical Evidence Nor Alina Ismail, Husnayati Hussin Electronic Customer Relationship Management (E-CRM) Features: Comparing Two Football Clubs (Manchester United & Chelsea FC) Abdullahi Bala Ado, Haslinda Hassan, Mohd Herry Mohd Nasir Evaluating the Websites of Small-and-Medium-Sized Hotels (SMHs) in Malaysia Mohd Faizal Ayob, Za Manaf 44 Factors Influencing the Adoption of RFID among Logistic Service Providers in Libya Salh Agrerah, Khalid Gadhwer, Salem Gdwar, Haslinda Hassan.. 51 The Critical Success Factors of e-crm Implementation to Small and Medium Enterprises Zaman Ali, Ishaku Ishaya, Haslinda Hassan.. 58 The Impact of Online Banking on the Performance of Nigerian Banking Sector Auwal Musa, Shafiu Abubakar Kurfi, Haslinda Hassan 63 Modelling the Drivers of Cloud Computing Use for SME Businesses Haslinda Hassan, Norhaiza Khairudin, Mohd Herry Mohd Nasir, Iskandar Adon, Noor Azizi Ismail. 69 The Development of a LMS Decision Making Model: Evaluating the Importance of Non-Financial Measures in LMS Decision Making at Universities Norhaiza Khairudin, Mohd Noor Abdul Hamid. 77 Temporal Dispersion Separation and Schedule Flexibility Impact on Job Satisfaction for Malaysian Virtual Teams Yong Shee-Mun, Thi Lip-Sam Adoption of E-voting System in Nigeria: A Prospect for Poverty Alleviation Abu Idris, Rohana Yusof 92 Use of Social Media to Enhance Personal Learning Environment in Learning of Statistics Au Yong Hui Nee, Yeoh Guan Gim.. 97 The Impact of Internal Organization Factors on the Adoption of E-commerce and its Effect on Organizational Performance among Palestinian Small and Medium Enterprise Fadi Herzallah, Muriati Mukhtar 104 Adoption of e-payment Systems: A Review of Literature Mohammad Auwal Kabir, Siti Zabedah Saidin, Aidi Ahmi WeeliciousCuisine Quick Response (QR) Khong Yeen Lai, Low Suet Cheng, Lee Sin Yee, Lim Wan Leng, Tee Peck Ling Understanding IT Governance Implementation from the Perspective of Actor Network Theory: A Study in an Australian University Hafizah Mohamad Hsbollah, Alan Simon, Nick Letch. 129 Social Media and Brand Engagement in the Age of the Customer Charlie Albert Lasuin, Azizah Omar, T. Ramayah Social Media Websites as a Marketing Channel for Businesses in Malaysia Juaina Ahmad Fadzil, Mohammed Yusoff 145 iii

4 Proceedings of the International Conference on E-Commerce (ICoEC) 2015 Website Presentation for Corporate Social Responsibility: The Effect on Corporate Image Rafeah Mat Saat, Mohd Hisyam Selamat Profile of E-Banking Service Users Abang Feizal Abang Ibrahim, Ismariani Ismail, Tracy Adeline Ajol, Shirley Sinatra Gran. 159 Outlining the Potential of e-procurement Adoption among Suppliers in Malaysia Marhaiza Ibrahim, Mohamad Hisyam Selamat Web Accessibility of the Malaysian Public University Websites Aidi Ahmi, Rosli Mohamad E-commerce: A Taxing Regime to Tax Noraza Mat Udin, Lamidi Wasiu Adebayo 178 Falling Prey for Social Media Shopping Frauds: The Victims Perspective Yurita Yakimin Abdul Talib, Fariza Hanim Rusly Developing Tribe Marketing and Information Technology Competencies Skills (Tribe-IT Skills) for Virtual Entrepreneurs Rafeah Mat Saat, Ku Maisurah Ku Bahador, Fariza Hanim Rusly 190 The Effect of Shari ah-compliant E-Commerce Models on Consumer Trust Muhammad Kholifatul I.A., Yunizar, Budi Harsanto 197 iv

5 Proceedings of the Available online at International Conference on E-Commerce (ICoEC) 2015 Foreword The rapid development of information and communication technology (ICT) has a significant impact on growth and expansion of business today. This development has led to the advancement of a dynamic business industry, known as E-Commerce. E-commerce includes trade and business activities that are carried out through a variety of technology-based applications and network systems. These technology-based business activities are implemented regardless of timeline, geographical location and transactions capacity. The progressive growth of E-Commerce is supported by the development of various applications including document automation technology, electronic payments, online purchases and banking, online communications and conferencing, content management, wireless networking and social media. The continuing expansion in this industry has led to a variety of issues that need to be explored and understood for the development and management of a more holistic and sustainable industry. Important issues that are critical for promoting sustainable developments in E-Commerce industry include digital technology applications, frameworks, development and governance of e-business, education, technology approaches and methods, and impact of technology on businesses and management activities among parties involved in E- commerce. With the theme of Sustaining the Competitive Advantage of E-Business, the Institute for Strategic and Sustainable Accounting Development (ISSAD), School of Accountancy (SOA), College of Business (COB), Universiti Utara Malaysia (UUM) is proud to organise the International Conference on E-Commerce (ICoEC) 2015 at the Hilton Hotel, Kuching, Sarawak, Malaysia. The conference was the third in an intended series of future conferences that aim to explore both theoretical and practical aspects on accounting and related disciplines. This conference manages to receive over 50 manuscripts initially submitted for this conference. After careful peer reviews of all these papers, 36 of them have been accepted for oral presentations in the conference and 28 of them have been considered for publications in the proceedings. The accepted papers deal with a wide range of e-commerce issues including e-commerce application, e-commerce education, e-commerce technology and infrastructure and e-commerce governance. As the editors of the conference proceedings, we would like to express our sincere thanks to many individuals who have contributed a lot to the paper reviewing works. We would especially like to express our gratitude to all scientific committee members and guest reviewers who diligently reviewed the papers. Our appreciation goes to the organising committee of ICoEC 2015 who have contributed much of their valuable time and made every effort for the successful organisation of this conference. GUEST EDITORS Dr. Aidi Ahmi, Universiti Utara Malaysia, Malaysia Dr. Akilah Abdullah, Universiti Utara Malaysia, Malaysia Dr. Norhaiza Khairudin, Universiti Utara Malaysia, Malaysia v

6 Proceedings of the International Conference on E-Commerce (ICoEC) 2015 SCIENTIFIC COMMITTEE MEMBERS Dr. Akilah Abdullah, Universiti Utara Malaysia, Malaysia Assoc. Prof. Dr. Nabeel Al-Qirim, United Arab Emirates University, United Arab Emirates Dr. Savanid (Nui) Vatanasakdakul, Macquarie University, Australia Dr. Sherah Kurnia, University of Melbourne, Australia Prof. Dr. Ainin Sulaiman, Universiti Malaya, Malaysia Prof. Dr. R. Badlishah Ahmad, Universiti Malaysia Perlis, Malaysia Prof. Dr. Noor Azizi Ismail, Universiti Utara Malaysia, Malaysia Prof. Dr. Norshuhada Shiratuddin, Universiti Utara Malaysia, Malaysia Prof. Dr. Suhaidi Hassan, Universiti Utara Malaysia, Malaysia Prof. Dr. Zulkhairi Md Dahalin, Universiti Utara Malaysia, Malaysia Assoc. Prof. Dr. Mohamad Hisyam Selamat, SEGI University, Malaysia Assoc. Prof. Dr. Syed Shah Alam, Universiti Kebangsaan Malaysia, Malaysia Assoc. Prof. Dr. Khalil Md Nor, Universiti Teknologi Malaysia, Malaysia Assoc. Prof. Dr. Norzaidi Haji Mohd Daud, Universiti Teknologi Mara, Malaysia Assoc. Prof. Dr. Thi Lip Sam, Universiti Utara Malaysia, Malaysia Assoc. Prof. Dr. Wan Rozaini Sheik Osman, Universiti Utara Malaysia, Malaysia REVIEWERS Dr. Azah Anir Norman, University of Malaya Dr. Akilah Abdullah, Universiti Utara Malaysia Dr. Aidi Ahmi, Universiti Utara Malaysia Dr. Fariza Hanim Rusly, Universiti Utara Malaysia Dr. Norhaiza Khairudin, Universiti Utara Malaysia Dr. Ku Maisurah Ku Bahador, Universiti Utara Malaysia Dr. Hafizah Mohamad Hsbollah, Universiti Utara Malaysia Dr. Rafeah Mat Saat, Universiti Utara Malaysia YM Raja Haslinda Raja Mohd Ali, Universiti Utara Malaysia Dr. Rosli Mohamad, Universiti Utara Malaysia Dr. Haslinda Hassan, Universiti Utara Malaysia Dr. Ali Saleh Alarussi, Universiti Utara Malaysia Dr. Marhaiza Ibrahim, Universiti Utara Malaysia Dr. Santhanamery Thominathan, Universiti Teknologi MARA, Pulau Pinang Prof. Ramayah Thurasamy, Universiti Sains Malaysia Dr. Yurita Yakimin Abdul Talib, Universiti Utara Malaysia Dr. Mohd Noor Abdul Hamid, Universiti Utara Malaysia Dr. Hazlina Haron, Universiti Utara Malaysia Mr. Rusman Ghani, Universiti Utara Malaysia Mr. Iskandar Adon, Universiti Utara Malaysia vi

7 Proceedings of the International Conference on E-Commerce (ICoEC) 2015 ORGANISING COMMITTEE Patron : Prof Dato' Wira Dr Mohamed Mustafa Ishak Vice Chancellor, Universiti Utara Malaysia Advisor : Prof. Dr. Kamil Md Idris Dean, School of Accountancy Chair : Dr. Aidi Ahmi Deputy Chair : YM Raja Haslinda Raja Mohd Ali Secretary : Dr. Fariza Hanim Rusly Treasurer : Dr. Haslinda Hassan Secretariat & Protocol : Dr. Rosli Mohamad Mr. Mohd Herry Mohd Nasir Dr. Ku Maisurah Ku Bahador Dr. Hafizah Mohamad Hsbollah Proceedings : Dr. Akilah Abdullah Dr. Ali Saleh Ahmed Al Russi Dr. Norhaiza Khairudin Logistic : Dr. Rafeah Mat Saat Mr. Iskandar Adon Sponsors : Dr. Marhaiza Ibrahim Promotion, Web & Publicity : Dr. Aidi Ahmi vii

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