## 6 Conclusions  
In conclusion, SMEs in Malaysia have a general understanding of Industry 4.0 and IoT and are taking steps toward their implementation. However, SMEs are facing various challenges such as the need for education and training, budget constraints, and a lack of experience and knowledge among workers. To overcome these challenges, SMEs have sought financial assistance from the government, provided training to employees, and initiated implementation on a small scale. The studied SMEs have successfully implemented the IoT in some production lines and have adopted the ISO/TS standard as a framework for IoT implementation. Therefore, this study proposes a framework for IoT implementation that emphasizes proper management and communication of information throughout the material flow, which can help SMEs overcome challenges in implementing IoT and Industry 4.0 technologies. Implementation of the proposed IoT framework eliminates the constraints of time and location, allowing for remote monitoring and control of the industry.  
Therefore, it is suggested that SMEs should focus on incorporating more IoT technologies to fully benefit from their features and should consider the proposed framework modification to ensure they are compatible with Industry 4.0 and IoT technologies. Further, SMEs can address the challenges highlighted in this study and retain skilled staff by providing training opportunities, financial assistance from the government, and initiating implementation on a small scale. SMEs should carefully plan their budget and financial management to effectively implement IoT and Industry 4.0 technologies. This study framework has some implications as it can help Malaysian SMEs to improve their manufacturing competitiveness and efficiency, overcome challenges in implementing IoT and Industry 4.0 technologies, and drive innovation and growth in the manufacturing sector. The theoretical implications of this research are that it contributes to the existing literature on Industry 4.0 and IoT implementation. Furthermore, the proposed framework can help to establish new theoretical models and frameworks for future research on the implementation of Industry 4.0 technologies in the industrial/manufacturing sector. This study has some limitations. One limitation of the study is the small sample size comprised of five participants from three different SMEs, which may not be representative of the entire SME population in Malaysia. Additionally, the interviews were conducted online due to the COVID-19 pandemic, which may have affected the quality of the data collected compared to in-person interviews. Finally, the study's reliance on thematic analysis may have introduced researcher bias in the data analysis process. Future research is needed to validate the proposed framework. Further, future studies should explore the skill requirements, access to financing, the role of government support, and its impact on promoting IoT and Industry 4.0 adoption among SMEs.  
Conceptualization, Q.A.A., H.M.K. and M.M.; data curation, Q.A.A.; methodology, Q.A.A. and H.M.K.; software, Q.A.A.; validation, H.M.K., M.M. and S.S.; formal analysis, Q.A.A. and H.M.K.; investigation, Q.A.A.; resources, H.M.K.; writing--original draft preparation, Q.A.A. and H.M.K.; writing--review and editing, Q.A.A., H.M.K., M.M., H.S.H., S.S., R.A.D. and F.M.-S.; visualization, Q.A.A. and F.M.-S.; supervision, H.M.K., M.M. and H.S.H.; project administration, H.M.K. and F.M.-S.; funding acquisition, H.M.K., M.M., H.S.H., S.S., R.A.D. and F.M.-S. All authors have read and agreed to the published version of the manuscript.  
This research did not receive any external funding.  
Not applicable.  
Informed Consent Statement: Informed consent was obtained from all subjects who participated in the interview.  
The data used in this study are available upon request from the first corresponding author, Q.A.A.  
The authors declare that they have no conflicts of interest that would influence the validity of the present research.  
References