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Title of paper
Timeliness of Financial Reporting in the Shariah-compliant Companies: Effects of Audit Committee’s and Firms’ Characteristics
Main Authors Name
Syahrul Ahmar Ahmad
Co Authors
Siti Fabillah Mohd Yunos Rahimah Mohamed Yunos
Abstract
The study examines the determinants of audit report delay among Shariah-compliant companies in Malaysia. Specifically, the study examines the relationship between audit report delay with selected audit committee’s and firms’ characteristics, namely audit committee independence, audit committee meeting, audit committee expertise, company size and its financial year end. This study also examined whether there is a difference in the period of audit delay after the revised Malaysian Code of Corporate Governance 2007 (MCCG 2007) took place. Multivariate analysis using 507 annual reports of these Shariah-compliant companies between 2006 till 2008 indicated that only audit committee meeting, audit committee expertise and company size showed significant relationships with audit report delay. The finding also showed that there is no significant difference between the period of pre and post implementation of the revised MCCG 2007. Findings of this study could provide new insight on the matters of audit report delay among Shariah-compliant companies in Malaysia.
Scope
Accountancy
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Syahrul Ahmar Ahmad IJ Vol1.No.1 2018 Timeliness of Financial Reporting in the Shariah-compliant Companies_ Effects of Audit Committees and Firms Characteristics.pdf
Published Year
2018
Volume
Volume 1
Title of paper
Working capital management and its effect on profitability: Empirical evidence from Malaysian capital market
Main Authors Name
Rahimah Mohamed Yunos
Co Authors
Farha Abdol Ghapar Syahrul Ahmar Ahmad Noraisah Sungip
Abstract
This study examines the effect of working capital management on profitability among 803 companies listed on Bursa Malaysia. The data collected from DataStream for the year 2010 to 2014 was analyzed using panel data analysis. It was found that number of sales inventory days and number of account receivable days determine profitability of Malaysian public listed companies. Additionally, the debt to equity ratio, current ratio and firm size also has significant effects on the firm’s profitability.
Scope
Accountancy
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Rahimah Mohamed Yunos1 IJ Vol1 No.1 2018 Working capital management and its effect on profitability_Empirical evidence from Malaysian capital market.pdf
Published Year
2018
Volume
Volume 1
Title of paper
Accountants' Involvement in Corporate Environmental Governance in Malaysia: A Case Evidence Within the Automotive Industry
Main Authors Name
Noor Sufiawati Khairani
Co Authors
NILL
Abstract
This study investigates the involvement of corporate accountants in corporate environmental governance (CEG) of car manufacturers and assemblers within the Malaysian automotive industry. On the basis of the System Thinking, proponents of CEG suggest that a firm and its sub-system which includes the people such as the corporate accountants should act as a system to successfully address the environmental issues. However, to date, only few studies have investigated on corporate accountants’ involvement in CEG particularly within the Malaysian automotive industry context. This paper thus contributes to fill this gap in the literature by examining corporate accountants’ involvement in CEG within the automotive industry in Malaysia. Adopting a single case study method, this exploratory study collects data through semi-structured interviews and document reviews from an automotive case firm operating in Malaysia. Consistent with the literature, the findings indicate limited active involvement
Scope
Accountancy
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Dr Noor Sufiawati IJ Vol.1 No. 1. 2018 Accountants Involvement in Corporate Environmental Governance in Malaysia_ Case Evidence Within the Automotive Industry.pdf
Published Year
2018
Volume
Volume 1
Title of paper
The Effects of Job Satisfaction, Burnout and Organizational Culture on Auditor’s Turnover Intention
Main Authors Name
Norul Akma Mansor
Co Authors
Rohana Othman, Norliana Omar, Noor Saatila Mohd Isa, Liyana Ab Rahman
Abstract
This study endeavors to look at the impacts of job satisfaction, burnout and organizational culture on auditor’s turnover intention in public accounting firms. Job satisfaction has been classified into working environment, supervision and promotion while burnout into emotional exhaustion, lack of personal accomplishment and depersonalization. For organizational culture, this factor has been further categorized into accomplishment/innovation/competence (AIC), cooperation/supportiveness/responsiveness (CSR) and emphasis on rewards (ER). A sum of 299 external auditors were chosen as the samples of the study. The multiple regression analysis results reveal that job satisfaction and burnout have significant effects on turnover intention while organizational culture does not have any critical association with turnover intention. While breaking down the factors by components, it was discovered that the working environment, promotion and ER are significant factors in clarifying the auditor’s turnover intention. The findings of this study give imperative ramifications to both research and practice, especially for public accounting firms in tending to the issue of the high turnover rate among the auditors.
Scope
Accountancy
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2. Paper ID 122.pdf
Published Year
2018
Volume
Volume 2
Title of paper
MACROECONOMIC VARIABLES AND STOCK MARKET INTERACTIONS: INDONESIA EVIDENCE
Main Authors Name
Vidiyanna Rizal Putri
Co Authors
Nelmida Husnizam Hosin
Abstract
The existence of semi strong-form pricing efficiency on the LQ 45 Index in the Indonesia Stock Exchanges from 2004 to 2014 for using monthly closing prices was investigated. This study provides evidence on the Indonesia Stock Exchanges (IDX) using semi strong-form efficiency test. This paper employs the integration test, which is widely used to distinguish the impact of macroeconomic factors (The consumer price index, exchange rate, gross domestic product, and interest rate) to market returns (Lq45 Index). The findings indicate that in Indonesia Stock Exchanges show mixed evidence of Semi strong form pricing efficiency characteristics for monthly return series. The results implied that the new information have impacted on the Indonesia Stock Exchanges by making exchanges becoming more price efficient
Scope
Business Management
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8. Paper ID 124.pdf
Published Year
2018
Volume
Volume 2
Title of paper
Using the UTAUT model to analyze e-procurement adoption in Malaysian construction industry
Main Authors Name
Suhaidi Elias
Co Authors
Noriah Ismail
Abstract
This paper seeks to provide further understanding of issues surrounding acceptance of e-procurement by contractors in Malaysian Construction Industry. The Unified Theory of Acceptance and Use of Technology (UTAUT) model Venkatesh et al (2003) was employed by the researchers to determine the strength of predictors for contractors to accept and use e-procurement. Questionnaires were administered to 115 contractors, during seminar and workshop organized by CIDB. Analysis of Moments Structures (AMOS) 24 and Statistical Package for the Social Sciences (SPSS) 24 were used to analyze the data collected. The measurement and structure model was appraised using Structural Equation Modeling. The findings show that performance efficacy, effort efficacy, social influence and facilitating condition have significant effect on e-procurement usage since the p-value for all the cases are less than 0.05. The researcher therefore recommends that future studies should include other variables to improve the
Scope
Business Management
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Suhaidi Elias IJ Vol1 No.1 2018 Using the UTAUT Model to analyze e-procurement adoption in Malaysian Construction Industry.pdf
Published Year
2018
Volume
Volume 1
Title of paper
Preliminary study of Intention to Stay among the IT Employees in Klang Valley, Malaysia
Main Authors Name
Kuo Lee Ching
Co Authors
Lim Li Chen and Navaz Naghavi
Abstract
The purpose of this preliminary study is to examine the effects of human resource management practices on intention to stay among the IT employees in Klang Valley, Malaysia. Past studies have explored the topic of intention to stay in different organizations, however rare to find journal articles depicting the topic of intention to stay among the IT employees. This study collected preliminary data from 123 IT employees working in Klang Valley, and data was analyzed using SPSS Version 22.0. Results indicated that all three sub-variables of human resource management practices (career development opportunity, work life balance and compensation) have significant relationships with intention to stay. In additions, the career development opportunity is found to be the best predictor of intention to stay among the IT employees in this study.
Scope
Business Management
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13. Paper ID 125.pdf
Published Year
2018
Volume
Volume 2
Title of paper
Benefits of New Driver Training Curriculum (KPP) Implementation As A Means for Road User Awareness
Main Authors Name
Siti Faizzatul Aini Misyan
Co Authors
Muhammad Izwan Badrillah Mohd Hafiz Zulfakar Tengku Nurul Aishah Tengku Aziz
Abstract
This study is conducted to investigate the benefits of new Driver Training Curriculum (KPP) implementation as a means for road user awareness. In Malaysia, the issue of traffic accidents has become a seriously social problem. Apart from that, Government and private sector spend huge resources on road safety programmes, with the target of achieving zero fatality and reducing injury. Due to this case, the Government launched a new KPP in 2014 and implemented in 2015. This programme aimed to improve the driver’s knowledge and stricter license approval. The previous KPP equipped drivers with only cognitive and psychomotor skills with less emphasis on affective skills while the current KPP was developed to produce more courteous and disciplined drivers. This study is conducted in Muar area. In this study also, the researchers used questionnaire as the method in collecting data and information. A total of 150 were sampled for the study drawn from old and new KPP group. Since this programme has just been implemented by Road Transport Department (RTD), this study opens up many new research opportunities in the future.
Scope
Business Management
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12. Paper ID 126.pdf
Published Year
2018
Volume
Volume 2
Title of paper
Financial Development and Poverty Alleviation in Muslim Developing Countries
Main Authors Name
Maizura Md Isa
Co Authors
Nor Hazila Ismail Mohamed Eskandar Shah Mohd Rasid
Abstract
The positive impact of financial development on economic growth has been widely discussed, but the literature on the impact of financial development on poverty is inconclusive. Theoretical predictions advocate that financial development contributes directly to poverty reduction in three ways. Firstly, it alleviates poverty in a direct way via saving, insurance service and access to credit that can enhance the productivity of the poor. Secondly, financial development would enable the poor to access financial services, and enhance the productive assets of the poor, by improving productivity and increasing the potential to achieve sustainable gains. Lastly, the direct relationship between financial development and poverty reduction depends on the quality of financial instruments, services and institutions available to the poor. Varied explanantory discover on panel studies that suggest although financial development can foster economic growth, yet this does not could help in lighten the poorer people in Muslim developing countries. Keywords: Financial developments, Poverty, Muslim Developing Countries.
Scope
Business Management
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9. Paper ID 129.pdf
Published Year
2018
Volume
Volume 2
Title of paper
Promoting Shared Prosperity In Developing Countries: The Relevance Of Governance From Islam?c Perspective
Main Authors Name
Nor Hazila Ismail
Co Authors
Maizura Mohd Isa Associate Professor Dr Mohamed Eskandar Shah Mohd Rasid
Abstract
The extreme inequality in the distribution of wealth, income and opportunity undermines and distorts the sharing of prosperity, democracy, economic health and vitality, ecological balance, physical health and culture of the nations. In April 2013, the issue of greater inequalities and social exclusion reckoned to be the result of economic growth led the World Bank to set the new goal, to end extreme poverty and promote shared prosperity. Interestingly, the approach of the contemporary solution is largely in consonance with the maqasid or objectives of the Shari’ah. Islam is a universal religion and addresses the entire mankind not the believers alone. It is, therefore, no surprise that people irrespective of faith do often think along Islamic lines. This study analyzed the impact of the governance from Islamic perspective on poverty, by adopting a cross-country approach. Specifically, the study examined the impact of Islamic governance structures on the poorest quintiles of the population by evaluating the relationship between the factors and the changes in the per capita income of the poor of the developing countries. This study applied panel regression to examine the significance of the pillars of the governance from the Islamic perspective towards the shared prosperity of the developing countries. It is hoped that this study will help determine if the Islamic pillars of the Islamic Governance can serve as an effective mechanism for poverty eradication in the respective countries.
Scope
Business Management
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7. Paper ID 1211.pdf
Published Year
2018
Volume
Volume 2
Title of paper
Assessing the Potential of Knowledge for Retention among Agro Entrepreneurs in Malaysia
Main Authors Name
Zulaika Sauid
Co Authors
Muna Kameelah Sauid, Suhaila Osman, Zarina Begum Ebrahim, Noorzalyla Mokhtar, Nrul Ain Mustakim
Abstract
The purpose of this study is to identify the types of knowledge that are needed to be retained when agro entrepreneurs depart from the organization. It also aims to examine the reasons and strategies for retaining knowledge among Malaysian agro entrepreneurs with various areas of expertise. This study used qualitative method through face-to-face interview with three (3) agro entrepreneurs. The data were analyzed by using ATLAS.ti and presented in themes. It is identified there are five types of knowledge that are needed to be retained from the agro entrepreneurs which are marketing skill, analytical thinking, technical skill, managerial skill, and social networking skill. This study also highlights two main reasons for retaining the knowledge which are for long-term business and customers’ loyalty as well as presenting preferred strategies to retain the knowledge through Community of Practice (CoP), training, and coaching. This study is conducted in order to help entrepreneurs identify critical types of knowledge of entrepreneurs for the purpose of retaining it for future benefits.
Scope
Information Management
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Zulaika Sauid IJ Vol 1 No.1 2018 Assessing the Potential of Knowledge for Retention among Agro Entrepreneurs in Malaysia.pdf
Published Year
2018
Volume
Volume 1
Title of paper
The Needs of Special Prison for Syariah Offenders in Malaysia
Main Authors Name
Alizah Ali
Co Authors
Nurulhasni Shaari Noraini Ismail Siti Zarikh Sofiah Abu Bakar
Abstract
Population density among the prison community has been a debating issue in Malaysia. This is might due to the placement of both civil and syariah offenders in one place. It should be highlighted that, the placement of syariah and civil offenders in the same cell could be the root of many problems. Therefore, this study is directed to discuss the needs of separating the placement of the civil and syariah offenders. In the effort of separating these two types of offenders, several aspects need to be pondered upon, which are the policies, objectives, implementations, modules and training faced by them. Other than that, the separation is important in upholding justice, as well as achieving the punishment objectives. This conceptual study involves books, articles, journals and previous literature. Based on the findings, there are a lot of differences between the punishments for civil and syariah offenders, even though they share the same punishment objectives, which are to give them lesson.
Scope
Law
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4. Paper ID 1110.pdf
Published Year
2018
Volume
Volume 2
Title of paper
Level Of Awareness On The Legal Implications Of Plagiarism Among Adult Learners: A Case Study Of Public And Private Universities In Johor And Melaka
Main Authors Name
ALIZAH BINTI ALI
Co Authors
ROHANI JANGGA NORA BASIR
Abstract
Academic dishonesty has been proven to be found at all levels of schooling from grade school to graduate school due to the convenient accessibility of electronic resources on the Internet. It is a growing problem at post secondary institutions. Academic dishonesty can be defined as dishonest behavior related to academic achievement including cheating, plagiarism, lying, deception and any other form of advantage unfairly obtained by one student over the others. Academic dishonesty may be more prevalent in the near future as universities offer more courses through online distance education. In this research we gathered data concerning the level of awareness on plagiarism and level of awareness on the legal implication of plagiarism among 100 respondents who are adult learners at universities which offer distance education in Malaysia. We conclude that raising awareness about plagiarism might be worthwhile it is no substitute for systematic detection and vigilant enforcement among adult l
Scope
Law
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5. Paper ID 1111.pdf
Published Year
2018
Volume
Volume 2
Title of paper
Enhancing Comprehension With E-Reading Materials
Main Authors Name
Soo Kum Yoke
Co Authors
1. Sofwah MD Nawi 2. Nor Haniza Hasan 3. Rohani Jangga 4. Siti Nuur Ila Mat Kamal
Abstract
This paper examines the use of e-reading materials for motivating and enhancing reading comprehension among ESL learners. It is part of an ongoing research which experiments with the use of one-sentence short stories in an animated form for cultivating ESL reading habits. The sample comprises 26 respondents majoring in various diploma-level courses in a Malaysian higher learning institution. A reading comprehension test was administered to identify the learners’ reading comprehension level according to the Blooms’ taxonomy framework. A survey was then conducted to collect data on their perceptions of the e-reading materials. Data from both instruments was analysed using descriptive statistics. The findings of the study indicate that the ESL learners performed significantly well in both lower and higher order thinking skills as a result of using the animated short stories. They also had positive outlook toward the e-reading materials and the use of group discussions for enhancing their comprehension level.
Scope
Language Studies
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Soo Kum Yoke IJ Vol 1.No.1 2018_Enhancing comprehension with e-reading materials.pdf
Published Year
2018
Volume
Volume 1
Title of paper
Reexamining Academic Reading Skills through the English Language E-Training (ELET) Module Among Unemployed Graduates
Main Authors Name
Noriah Ismail
Co Authors
1. Soo Kum Yoke 2. Normah Ismail
Abstract
The study investigates the effects of the English Language E-Training (ELET) Reading Module in Enhancing the academic reading skills among 30 BBA(Bachelor of Business Administration) unemployed graduates. The research consists of a pretest, the application of the module and the post-test. A survey questionnaire was also deployed in order to find out the participants’ learning styles and readiness towards the ESP e-training program as well as their perception towards the online module. The findings revealed that the ELET Reading module is able to significantly enhance the participants’ academic reading skills. Furthermore, the survey indicates the participants’ readiness and positive reception towards ELET reading module.
Scope
Language Studies
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Noriah Ismail Vol1.no.1 2018_Reexamining Academic Reading Skills of Unemployed Graduates through the English Language E-Training (ELET) Module.pdf
Published Year
2018
Volume
Volume 1
Title of paper
Common Mistakes in Chinese Stroke Writing Among Non-Chinese Learners
Main Authors Name
Ch’ng Looi-Chin
Co Authors
Ting Hie Ling and Chuah Kee-Man
Abstract
The learning of stroke writing is a complicated process yet it is viewed as a fundamental element in Chinese language learning. This has brought great challenges to many learners especially non-native learners. This study aims to identify the types of stroke writing mistakes and the frequency of making the mistakes among the non-native learners. A dictation of 68 words was given to all 50 Foundation Mandarin level 2 Diploma students from Faculty of Business Administration. The words were extracted from their stroke writing exercises in the course’s text book. Data suggested that Stroke Misalignment, Stroke’s Shape and Non-existing Strokes are prominent mistakes done by the learners. The findings of the study recommend that stroke order might be one of the most impactful component to minimize stroke mistakes among the non-native learners. However, further studies need to be done to investigate the teaching methods that can deliver such component effectively
Scope
Language Studies
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1. Paper ID 121.pdf
Published Year
2018
Volume
Volume 2
Title of paper
Oracy Skills Evaluation of Students' RP Performance Through Lecturer's , Self and Peer Assessment
Main Authors Name
Liaw Shun Chone
Co Authors
1. Rasaya A/L Marimuthu 2. Lim Teck Heng 3. Mah Boon Yih (Dr) 4. Hoe Foo Terng ( Assoc Prof. Dr)
Abstract
Role-play (RP) is an educational method mainly utilized to develop team presentational skills, interdependence and peer feedback. In addition, RP provides great opportunities to train and demonstrate oracy skills among group members. At universities, students passively rely on lecturers to assess their oracy skills in RP activities. In this study, students’ RP performance were evaluated by the lecturer, self and peers. The objectives of this research are: firstly, to determine the determine levels of agreement of assessing students’ RP performance among lecturer, self and peers. 104 diploma hotel students were divided into small groups and needed to RP and their performance recorded in video clips. Findings showed there were almost similar significant differences in oracy skills evaluation scores between lecturers and self as well as between lecturer and peer while there was no significant difference in evaluation scores between self and peer evaluation in four dimensions of oracy skills such as physical, linguistics, cognitive and social and emotional domains. However, oracy skills were perceived by students to have improved slightly in confidence level and teamwork. In conclusion, there were significant differences between oracy skills evaluation scores between lecturers and students (be it self or peer assessed) but students perceived a heightened level of their performance in oracy skills due to constructive feedback during their RP video- taped activity.
Scope
Language Studies
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3. Paper ID 123.pdf
Published Year
2018
Volume
Volume 2
Title of paper
An Investigation on Multiple Intelligence of Students from Faculty of Business Management (FPP) and Faculty of Computer and Mathematical Sciences (FSKM) of Universiti Teknologi Mara (UiTM)
Main Authors Name
Faiz Bin Zulkifli
Co Authors
Afifah Binti Fadhlullah Norida Binti Abu Bakar Rozaimah Binti Zainal Abidin
Abstract
The purpose of this study is to identify the multiple intelligence of students at Universiti Teknologi MARA (UiTM), Perak and Melaka Campus. Two faculties are involved in this study which are Business Management (FPP) and Computer & Mathematical Sciences (FSKM). 81 FPP students and 43 FSKM students are the respondents of this study which employs the multiple intelligences test identified by Howard Gardner. The survey consists of nine intelligences areas which are linguistic, musical, logical-mathematical, spatial, bodily-kinesthetic, interpersonal, intrapersonal, naturalistic and existential. The surveys were conducted online throughout the semester. Descriptive analysis via frequency was performed using horizontal bar-chart to describe the data collected. Statistical Package for Social Sciences (SPSS) is used in the data analysis process to test the differences on multiple intelligences between two faculties. Overall, FPP scores are higher than FSKM in all multiple intelligences. This research is being supported from the previous research done by Salehi and Germai (2012). Traditionally, Social Sciences students would typically be perceived to have more Linguistics Intelligence while Science Technology students would be more inclined to have more Mathematical Intelligence. The findings can be used by educators to translate it into approaches in learning strategies and to incorporate it into the curriculum.
Scope
Education
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Faiz Zulkif IJ Vol.1No.1_An Investigation on Multiple Intelligence of Students from Faculty of Business Management (FPP) and Faculty of Computer and Mathematical Sciences (FSKM) of Universiti Teknologi Mar.pdf
Published Year
2018
Volume
Volume 1
Title of paper
Students’ Academic Achievement for Taxation Courses – A Comparative Study
Main Authors Name
Saunah Zainon
Co Authors
Syahrul Ahmar Ahmad Siti Masnah Saringat
Abstract
Accounting education is a discipline, profession and platform for academicians as educators and researchers to conduct various studies on students’ academic achievement. Various courses offered in the field of accounting, such as financial reporting, management accounting, auditing and taxation. The taxation course is specifically evolving in response to changes in economy, budgets, environment and the needs of the stakeholders. In line with these changes, accounting educators continue to refine the content of the taxation course through curriculum review to reflect the most current and relevant needs of the stakeholders. Taxation courses at under graduate levels basically involve two major streams: individual taxation and corporate taxation. The content delivery of these taxation courses are merely in the form of lectures, tutorials and other means of conveyances such as presentations and assignments. Various ways of teaching delivery methods enable rewarding and exciting teaching and learning environment of the taxation courses, which results in an improvement of the students’ academic achievement. As such, this study asserts to determine if there is any difference in the students’ academic achievement for taxation courses with the two different streams of an individual taxation and corporate taxation for two groups of students. The students’ academic achievement of their final semester of grade point average and the taxation courses grades were extracted from their academic records for data analysis. The independent t-test results found that there is a no significant difference between the two groups of students for an individual taxation course, whilst there is a significant difference for corporate taxation course for the two groups of students.
Scope
Education
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Saunah Zainon IJ Vol.1 No.1 2018 _Students’ Academic Achievement for Taxation Courses.pdf
Published Year
2018
Volume
Volume 1
Title of paper
The effectiveness of forced-presentation method on students’ learning experience
Main Authors Name
Ilyanie Hj Yaacob
Co Authors
Zuraida Jaafar, Sarini Ahmad Wakid, Mohd Zaini Nawahwi, Nur Intan Hasbullah, Nor ‘Aishah Hasan
Abstract
The aim of this study are to attain more understanding about students’ preferences and perception on different methods of group presentation during lecture session. The study involved 97 students from Diploma in Microbiology in UiTM Cawangan Negeri Sembilan, Kampus Kuala Pilah. All students were exposed to two methods of group presentation, which are named as ‘conventional-presentation method (CPM)’ and ‘forced-presentation method (FPM)’. Data were obtained from self-administered questionnaire which measured students’ preparation, learning experiences, assessment and overall satisfaction for both methods. The responses were measured using a 10-Point Interval Scale rating with 1 showed “strongly disagree” whilst 10 showed “strongly agree”. Results showed that there are significant difference on perception between mean score of conventional-presentation method and the mean score of forced-presentation method for construct learning experiences, assessment, and overall satisfaction (p-values are less than 0.05). It can be concluded that students prefer forced-presentation method to enhance their learning experiences
Scope
Education
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6. Paper ID 1210.pdf
Published Year
2018
Volume
Volume 2