## 3 Materials and Methods  
Figure 1 shows the flow chart of this research. It was carried out using a qualitative method through online interviews and a focus group. The qualitative method provides insights into research objectives through primary data and helps to improve the ideas or hypotheses of a new framework's implementation [76]. Therefore, this study adopted the qualitative method. Five participants, representing various positions within three different SMEs, were chosen as respondents. These individuals included a plant manager, two project managers, the CEO, and an information technology officer. These participants were selected based on their extensive experience in the industry and their ability to provide insightful information about IoT implementation in SMEs. The first phase was focused on achieving the first two objectives of this study. The sample for the research study is presented in Table 1, including relevant information about the participants such as department, company, current position, and years of experience. In the first phase of the research, two parts were conducted using the interview method. For each part, five interviews were conducted with the same participants. The participants were selected based on their expertise and experience in the fields of the IoT and Industry 4.0 in Malaysian SMEs. The second phase of the research was conducted using the focus group interview method. Only one interview was conducted with participants from one company (A). The focus group interview allowed for the exploration of collective opinions and experiences, thus providing a deeper understanding of the phenomenon [77]. \begin{table}
\begin{tabular}{c c c c c} \hline \hline
**Participant** & **Department** & **Company** & **Current Position** & **Years of Experience** \\ \hline Participant 1 & Operation & A & Plant/Operation & 28 \\ Participant 2 & Maintenance & A & Head of Maintenance & 20 \\ Participant 3 & Operation & A & Innovation Manager & 19 \\ Participant 4 & IT/Development & A & Manager/Software & 14 \\ Participant 5 & Automation & A & Robotics Manager & 11 \\ \hline \hline \end{tabular}
\end{table} 
Table 1: Study sample. Due to the ongoing COVID-19 pandemic, face-to-face interviews were not possible. Instead, the researcher arranged for online meetings through the Zoom platform, which lasted approximately 30 to 45 min for each interview. According to [PERSON] and [PERSON] [78], online interviews offer greater convenience and cost-effectiveness compared to face-to-face interviews, with participants enjoying the flexibility to choose the time and location of their participation. To ensure the validity of the interviews, a pilot test was conducted with a sample size of two participants to assess the relevance, clarity, and appropriateness of the questions. Pilot testing is a small-scale study carried out before starting an actual experiment, which is intended to test and refine methods [79]. Based on the results of the pilot test, the questions were modified to suit the positions and expertise of participants, thus increasing the validity of the collected data. To ensure the reliability of the interview data, a structured approach was used, and interviewers were trained to ask questions consistently and to avoid leading suggestions. Further, the responses were recorded and analyzed to uncover key themes and insights. The data collected from these interviews were used to validate the findings of the literature review and to identify gaps or limitations in existing frameworks. The data collected from the interviews were analyzed through the NVivo Version 12 software using thematic analysis to identify themes and patterns in the responses. During the second phase of the research, the focus was on developing a framework for the IoT. To ensure the accuracy and quality of the data collected, a focus group was employed. Six participants, consisting of experts in the fields of the IoT and Industry 4.0, were selected to participate in the focus group session, which was held through a Zoom meeting.