## 5 Discussion  
Based on the study results, it was found that SMEs have an understanding of the IoT and Industry 4.0. The majority of participants perceived it as a method of communication and interaction between machines and humans, where devices can be programmed to perform specific actions remotely using IoT technology and the exchange of information across a network of interconnected machines through the internet. Different participants highlighted different aspects of the IoT, such as programming, the exchange of information, the value gained from interconnected devices, anything connected to the internet, and remote monitoring and management. Similarly, the majority of participants perceived Industry 4.0 as involving automation and the integration of technology such as the IoT devices, big data, and real-time communication. These findings demonstrate that SMEs have an understanding of the IoT and Industry 4.0, which is significant for the successful implementation of these technologies in their businesses. The results of this study contradict the findings of previous studies [70; 73], which have shown that the primary obstacle faced by SMEs during the implementation of Industry 4.0 and the IoT is a lack of knowledge. Only 30% of Malaysian firms are familiar with Industry 4.0 [33]. The study results showed that SMEs have either taken limited steps or are in the discussion stage of implementing the IoT and Industry 4.0. In regard to top management's preparation of employees for the implementation, the results showed that management has taken steps to prepare employees by hiring technology experts, sending employees for training, regularly updating employees, and actively engaging in preparation through various methods and meetings. The results are in line with those of a previous study [38], which showed that the adoption rate of technology, particularly among SMEs in Malaysia, was around 20%, with most manufacturing businesses implementing less than 50% automation. In terms of top management's interest in learning about the IoT and Industry 4.0, the results indicated that the top management of SMEs is actively interested and holds regular meetings to discuss it. In terms of technology upgrades between 2017 and 2021, this study highlights that SMEs were spending between MYR 250,000 and MYR1, 400,000. Despite the cost, financing for maintenance remains to be a challenge, as previously noted by [PERSON] et al. [45]. However, experiences with technology investments vary, with some SMEs seeing immediate benefits and others having unused devices. There is still an element of uncertainty surrounding the potential financial advantages of the IoT in Industry 4.0, as reported by [PERSON] et al. [49]. The results indicate a range of experiences with IoT and Industry 4.0 implementation and technology upgrades among the participants, which reflects the diverse nature of SMEs in Malaysia. The results of this study indicated that the challenges associated with the IoT and Industry 4.0 implementation in SMEs are related to education and training for staff, budgeting and financial management, and a lack of experience and knowledge among workers. These challenges can be classified under the scientific, political, social, technical, and economic dimensions of Industry 4.0 [43]. According to [PERSON] et al. [46], the high cost of IT infrastructure and the required materials are major challenges for SMEs, as a significant investment is necessary for the development of the industrial IoT [48]. Most participants view their company's policy on the IoT and Industry 4.0 positively, but some participants have concerns about the lack of clear guidelines or the absence of a state of the IoT and Industry 4.0 in their company's policy. Regarding resolving Industry 4.0 and IoT problems, it was found that management was supportive and was working to improve the technology.