Volume 25 No. 1, April 2026
MANAGEMENT AND ACCOUNTING REVIEW, VOLUME 25 NO. 1, APRIL 2026
Neo-SMFRI Index Ranking for Single Motherpreneurs Facing the COVID-19 Pandemic in Malaysia
Saidah Hamizah Ahmad1, Memiyanty Abdul Rahim2*, Rozainun Abdul Aziz3, Norraidah Abu Hasan4 and Mohd Sirajuddin Siswadi Putera Mohamed Shith5
1Skinelle Sdn Bhd, Shah Alam, Selangor, Malaysia
2Institute for Biodiversity and Sustainable Development (IBSD),
2,4Faculty of Administrative Science & Policy Studies, Universiti Teknologi MARA, Shah Alam, Selangor, Malaysia
3UniKL Business School, Kuala Lumpur, Malaysia
5Academy of Contemporary Islamic Studies (ACIS), Universiti Teknologi MARA, Shah Alam, Selangor, Malaysia
ABSTRACT
The Neo-Single Motherpreneurs Financial Management and Resources Resilience Index (Neo-SMFRI) assessed the capability of single motherpreneurs in facing a pandemic. Ultimately, it aimed to offer a significant instrument to combat any financial risk. This study examined the Neo-SMEFRI ranking, which explained the differences in resilience levels among single motherpreneurs across Malaysian states. The study included 13 states in Malaysia: Johor, Melaka, Negeri Sembilan, Pulau Pinang, Perak, Perlis, Selangor, Kedah, Kelantan, Pahang, Terengganu, Sabah, Sarawak, and the Federal Territory of Kuala Lumpur, from 2022 to 2023. The Neo-SMEFRI utilized indicators from four areas, entrepreneurial financial literacy, financial knowledge, self-efficacy, and resilience to assess single mothers' ability to adapt to and recover from unexpected environmental changes. This study combined the scores of these four key indicators into one overall score. The Neo-SMFRI was aggregated by category and then by a weighted category average. Developed with input from single motherpreneurs, strategic experts, academia, practitioners/government agencies, and non-governmental organizations, the Neo-SMEFRI used 22 indicators to identify the pandemic preparedness, mitigation, and recovery needs of single motherpreneurs. Future research might investigate other elements contributing to the disparity in resilience levels among Malaysian states and compare the findings.
Keywords:
Neo-SMEFRI
Index
Entrepreneur
Single Mother Entrepreneurs
Pandemic
* Corresponding Author.
E-mail address: memiyanty@uitm.edu.my
ARTICLE INFO
Article History:
Received: 18 August 2024
Accepted: 7 May 2025
Available online: 1 April 2026


