7th ICoMM2020 e-Abstract Book

ABSTRACT

Applying Learning Factory in Lean Management: The Experience of
Undergraduate students in a Malaysian Public University

MOHD GHAZALI BIN MAAROF
Faculty of Industrial Management, Universiti Malaysia Pahang

[email protected]
ABSTRACT

Employee’s competency plays an important role in the organization sustainability. This is important as
the business environment is facing globalization effect and changing customer’s demand. However,
there is a mismatched between workforce qualification and the changes in the business world.
Therefore, universities play a big role in preparing students for the job market. The Faculty of Industrial
Management, Universiti Malaysia Pahang has setup a learning factory in 2016 and embed it into the
curriculum from October 2017 onwards. This research employed qualitative research in its data
collection analysis. The experience of 56, third year undergraduate students who have used the learning
factory in the Lean Management were reported. This research indicates that learning factory help
students in many ways. Students are more equipped with hands on learning experience, enhance their
soft skill and enable students to relate with industry practice.
Keywords: Lean, Sustainability, Learning Factory, Qualitative study

49

ABSTRACT

Gender Inequality and the COVID-19 Pandemic Crisis

MURNI YUNUS MAWAR
Kolej Universiti Islam Antarabangsa Selangor

[email protected]
MOHD ADIB ISMAIL

Universiti Kebangsaan Malaysia
[email protected]

ABSTRACT

COVID-19 has delivered a shock to current gender systems that could reconstruct gender roles, with
beneficial effects on population health. The purpose of this study is to discuss the impact of COVID-
19 pandemic crisis on gender inequality. Compared to normal recessions, which affect men’s
employment more critically than women’s employment, the employment drop related to social
distancing measures has a large impact on sectors with high female employment shares. In addition,
closing of schools and day care centers have highly increased childcare needs, which has a particularly
large impact on working mothers. The effects of the crisis on working mothers are likely to be
prolonged, due to high returns to experience in the labor market. Beyond the immediate crisis, there
are opposing forces which may ultimately promote gender equality in the labor market. According to
UN Women, on average, women make up to 70% of health care workers and social care sector in 104
countries. Women already do three times as much unpaid care work as men. With COVID-19, unpaid
care work has increased, with children out-of-school, increased care needs of older persons and
overwhelmed health service. In developing countries, majority of women’s employment is in the
informal economy – about 70% COVID-19 quarantining has caused a spike in domestic violence
levels.
Keywords: Gender inequality, COVID-19, Pandemic crisis, Unpaid care work, Health care workers,
JEL Classifications: I14, J13

50

ABSTRACT

Penglibatan Mahasiswa dalam Perniagaan Dropship: Kajian di Kolej
Universiti Islam Antarabangsa Selangor (KUIS)

SAFURA AHMAD SABRI
Kolej Universiti Islam Antarabangsa Selangor

[email protected]
NURUL NATASHA ROSHAFIAN
Kolej Universiti Islam Antarabangsa Selangor
NURAULIANI JAMLUS RAFDI
Kolej Universiti Islam Antarabangsa Selangor

[email protected]

ABSTRAK

Perniagaan secara dropship kini menjadi satu trend dalam dunia perniagaan secara atas talian bagi
menjana pendapatan sampingan, termasuklah dalam kalangan mahasiswa. Kaedah perniagaan ini
umumnya digemari oleh mahasiswa yang gemar berniaga disebabkan oleh kosnya yang murah serta
mampu memberi pulangan yang agak lumayan dengan risiko yang rendah. Justeru, kajian ini dijalankan
bertujuan untuk mengenalpasti faktor-faktor yang menyumbang kepada kecenderungan penglibatan
mahasiswa dalam menjalankan perniagaan secara dropship. Seramai 155 responden telah dipilih dalam
kalangan mahasiswa Kolej Universiti Islam Antarabangsa Selangor (KUIS) yang pernah atau masih
aktif menjalankan perniagaan secara dropship. Objektif kajian adalah untuk menentukan hubungan di
antara modal, minat dan fleksibiliti masa dengan kecenderungan penglibatan mahasiswa dalam
menjalankan perniagaan secara dropship. Data yang diperoleh melalui borang kaji selidik dianalisis
dengan menjalankan analisis deskriptif dan Korelasi Pearson. Keputusan analisis Korelasi Pearson
menunjukkan terdapat hubungan signifikan di antara ketiga-tiga faktor iaitu modal, minat dan
fleksibiliti masa dengan kecenderungan penglibatan mahasiswa dalam menjalankan perniagaan secara
dropship.
Kata Kunci: Perniagaan atas talian, Dropship, Modal, Minat, Fleksibiliti masa

51

ABSTRACT

The Impact of Microcredit Programs in Enhancing Women Empowerment: A
Literature Review

NOR FADILAH BAHARI
Kolej Universiti Islam Antarabangsa Selangor

[email protected]
NURUL WAJHI AHMAD
Kolej Universiti Islam Antarabangsa Selangor
[email protected].

ABSTRACT
Microcredit programs are perceived as a useful tool in empowering women, particularly who otherwise
deprived of access to financial services. The word empowerment has been used to symbolize a wide
range of concept and to define the emergence of concepts. Many researchers have confirmed that
empowerment is directly related to many development outcomes. However, the impact of microcredit
on women’s empowerment remains controversial. Previous literature has disclosed conflicting
evidence on the impact of microcredit. Several findings demonstrated that microcredits program might
partially or not empower women. Therefore, this study intends to provide a systematic literature review
on the impact of microcredit programs in improving women life in three areas; economy, psychology
and social. The finding obtained in this study may be useful in the exploration of potential research
areas and identification of neglected areas on the impact of microcredit in women empowerment.
Keywords: Microcredit, Women empowerment, Social, Psychology, Social

52

ABSTRACT

Issues on Financial Management Practices of Mosque: A Literature Review

NUZUL AKHTAR BAHARUDIN
Kolej Universiti Islam Antarabangsa Selangor

[email protected]
NOR FADILAH BAHARI
Kolej Universiti Islam Antarabangsa Selangor

[email protected]
ABSTRACT

The mosque is a very noble and vital institution in the Muslim community. The mosque is not only a
place of worship, but the mosque has another function that is very important as a place for the
development of the ummah. As an essential institution, the mosque needs to be managed in a systematic
way, especially in terms of managing the mosque's finances. Generally, mosques receive funds from
two sources, namely from the state government and donations given by the public. However, there are
problems with financial management practices that cause things like, insufficient funds as well as idle
funds in the savings account and mosque property that is not well managed. Therefore, the purpose of
this paper anticipates providing a literature review on issues related to the financial management
practices of mosques in Malaysia.
Keywords: Mosque, Mosque financial management, Financial management practices, Mosque funds

53

ABSTRACT

The Impact of Flexible Work Arrangement on Employee Engagement
with The Mediating Role of Work-Home Interaction.

MAZLINA BINTI CHE MALEK
Kolej Universiti Islam Antarabangsa Selangor

[email protected].

ABSTRACT

Flexible work arrangements are increasingly common in the business landscape. Some studies found
benefits of working at home whereas others indicated negative consequences. Research show
inconsistency in this matter. Therefore the purpose of this article is to identify the relationship between
flexible work arrangements (FWAs) and employee engagement (EE) among employees in banking
industries. Moreover, this study also want to determine the mediating effect of work-home interaction
on the the relationship between flexible working arrangements and employee engagement. This study
adopted a survey study using a quantitative approach. Prospective populations are employees who are
working in banking industries in Malaysia. Information were obtained using questionnaires. The
Pearson Correlation evaluated the data collected to determine the relationship between FWAs, WHI
and EE among the employees in banking. This study utilizes the partial least squares structural equation
modeling (PLS-SEM) to analyze and establish the reliability and validity of measurement model and
to investigate the relationships of structural model. The findings of this study indicate that flexible
work arrangement (flexi hours, staggered hours, telecommuting/teleworking, job sharing and
reduced/part time) are significantly and positively related to employee engagement. Furthermore, this
study also found that work-home interaction partially mediates the relationship between FWAs and
EE.
Keywords: Employee engagement, Flexible work arrangements, Work-home interaction

54

ABSTRACT

The Relationship between Safety Awareness, Human Factors and Safety
Culture at Mosque with the Mediating Effect of Ergonomic Factor.

NADWATUL HUSNA MUSTAPHA
Kolej Universiti Islam Antarabangsa Selangor

[email protected]

ABSTRACT

The purpose of this article is to identify the relationship between safety awareness (SA), human factor
(HF) and safety culture at mosque (dependent variable), moreover, a possible mediating impact of
ergonomic factors between the relationship of security awareness and human factors towards mosque.
In addition, a potential mediating effect of ergonomic factors between the relation of safety awareness
and human factors towards safety at mosque. This study adopted a survey study using a quantitative
approach. Prospective populations are people that perform worship at mosque. Information were
obtained using questionnaires. The Pearson Correlation evaluated the data collected to determine the
relationship between SA, HF and safety culture in the mosque. In addition, this study also investigates
the mediating effect of ergonomic factor between safety awareness and human factor towards safety
culture at mosque. Multiple regression model is used to test whether the SA and HF component has an
influence on Safety at mosque. The findings of this study indicate that there are several mosques that
contributed to risk of hazards and unergonomic.It is the biggest challenges to develop people awareness
on safety and health in order to moving towards safety culture as opportunities to improve the system
and prevent harm.
Keywords: Safety culture, Safety awareness, Human factor, Ergonomic

55

ABSTRACT

Internal Audit Effectiveness in Zakat Institution from Perspective of Auditor

NORAINI SHAMSUDDIN
International Islamic University College of Selangor

[email protected]
NOR SUHAILY BAKAR

International Islamic University College of Selangor
[email protected]

ABSTRACT

This study try to explore the implementation and function of internal audit department in four selected
zakat institutions in Malaysia. The main objective of this study is to see whether the internal audit
function in these organisation has access to resources needed, power and authority, and appropriate
support from management, so that it will be able to function effectively. Since zakat institutions plays
an important role in Malaysian economics, it seem very crucial for it to maintain highly governance
practices in its organisation. Thus, effective internal audit function is one of key important elements to
be focused in order to achieve good governance practices. To develop the understanding of the factors
that lead to effectiveness of internal audit function, this paper used qualitative method which semi-
structured interview of internal auditors were conducted from four selected zakat institutions in
Malaysia. Each zakat institution was represented by chief auditor and internal auditors. There are four
factors explored, namely organizational status, scope of function, management support and
competency of auditors. Based on the findings, it can be concluded that internal audit function in
selected zakat institutions has appropriate organizational status, scope of functions, management
support and competent in performing the internal audit work. With all respondents clearly indicate that
management support are the most important factors for internal audit function to be effective, followed
by established internal audit procedures, training, as well as good cooperation by the auditee. However,
there are areas still need to put focus on, which include lack of staffs, especially staff with auditing
background, less focus on financial audit and independence structure of the internal audit function.
Keywords: Internal audit, Internal audit effectiveness, Zakat governance, Competency

56

ABSTRACT

Faktor yang Mempengaruhi Komitmen Bekerja: Kajian di Institusi Perbankan
Islam

SITI SUHAIZA BINTI ALI
[email protected]
NURAULIANI JAMLUS RAFDI
Kolej Universiti Islam Antarabangsa Selangor
[email protected]

SAFURA SABRI
Kolej Universiti Islam Antarabangsa Selangor

[email protected]
WAN SURAYA WAN HASSIN
Kolej Universiti Islam Antarabangsa Selangor

[email protected]
WAN SHAHZLINDA SHAH SHAHAR
Kolej Universiti Islam Antarabangsa Selangor

[email protected]

ABSTRAK

Untuk mencapai matlamat sebuah organisasi yang berdaya saing dan menyumbang kepada peningkatan
ekonomi negara, komitmen pekerja merupakan aspek penting dalam tujuan tersebut. Institusi
Perbankan Islam merupakan salah sebuah organisasi yang menyumbang kepada perkembangan
ekonomi di Malaysia. Namun terdapat keadaan di mana pekerja di Institusi Perbankan Islam cenderung
berasa tertekan dan tidak dapat menjalankan komitmen kerja dengan baik seterusnya organisasi gagal
mencapai matlamat yang telah di gariskan oleh pengurusan tertinggi. Oleh yang demikian, artikel ini
mengkaji faktor yang mempengaruhi komitmen bekerja di Institusi Perbankan Islam iaitu faktor sikap
pekerja dan persekitaran organisasi. Kajian ini menggunakan kaedah kuantitatif dan data yang
diperolehi akan dianalisis menggunakan perisian SPSS versi 22. Hasil kajian ini dapat digunakan oleh
Institusi Perbankan Islam untuk merangka strategi bagi menangani masalah pekerja yang kurang
memberi komitmen semasa bekerja. Pengkaji turut menyediakan saranan untuk melaksanakan kajian
yang melibatkan populasi yang lebih besar bagi mendapatkan hasil kajian yang lebih menyeluruh.
Kata kunci: Komitmen, Persekitaran organisasi, Sikap perkerja

57

ABSTRACT

Institutional Ownership and Corporate Sustainability Reporting in Malaysia

ZAINAB AMAN
Kolej Universiti Islam Antarabangsa Selangor

[email protected]
SHUHAIMI JAAFAR2
1Kolej Universiti Islam Antarabangsa Selangor
[email protected]

ABSTRACT
This study investigates the influence of institutional ownership between family ownership and
corporate sustainability reporting. Content analysis was used to analyse the Annual reports of 771 listed
companies from 2014 to 2016. Two theories were applied in this study: agency theory and signalling
theory for the predictions. The study found that family ownership is negatively related to corporate
sustainability reporting. However, the relationship is weakened by the presence of an institutional
ownership in a family-owned company. This finding shows that institutional ownership able to
influence the relationship between family ownership and corporate sustainability reporting. The results
of this study can be used as a reference by regulatory bodies to further investigate on the means as to
how institutional investor can further contribute toward CSR initiatives, as they have inherent
authorities and decision-making power are expected to provide inputs to authorities especially in
factors that could enhance corporate sustainability reporting primarily in family-owned companies.
Keywords: Sustainability reporting, Family ownership, Corporate governance, Independent director

58

ABSTRACT

Institutional Ownership and Corporate Sustainability Reporting in Malaysia

ZAINAB AMAN
Kolej Universiti Islam Antarabangsa Selangor

[email protected]
Shuhaimi Jaafar

Kolej Universiti Islam Antarabangsa Selangor
[email protected]

ABSTRACT

In October 2015, Bursa Malaysia launched a new Sustainability Framework that replaced its CSR
Framework and amended its ‘Listing Requirements’. Indicators disclosed in the economic, social and
environmental aspect of sustainability show the quality of the organization’s sustainability reporting.
This study investigates the implementation of corporate sustainability (CS) practice by Malaysian
public listed companies following the three dimensional (economic, environmental, and social).
framework of CS. The data was collected from 257 companies’ annual reports for three year starting
from 2014 until 2016. The content analysis method was used in collecting the data using the disclosure
checklist. The results show that the overall reporting is low, but having upward trends over time.
Among the three dimensions, economic are on its least and social dimension has priority in the level
of disclosures The findings of the study are helpful for the authorities such as Bursa Malaysia, security
commission and CEO’s of the listed companies to improve their organizational practices and reporting
quality of Corporate Sustainability reporting.
Keywords: Sustainability reporting, Sustainability development

59

ABSTRACT

Halal Risk Management: A Systematic Literature Reviews

SITI HAWA BT RADIN EKSAN
Kolej Universiti Islam Antarabangsa Selangor

[email protected]
ABSTRACT

While systematic literature reviews (SLRs) have contributed substantially to developing knowledge in
various fields in academic, and discovering the new research potential in systematic way. Since there’s
abundance academic writing in Halal context from supply chain integrity, slaughtering proses, logistic
and consumer behaviour. But there have made limited contributions to developing knowledge in the
halal risk management domain. This is due to the ontological and epistemological idiosyncrasies of
research in halal risk management, which need to be accounted for when retrieving, selecting, and
synthesizing studies in an SLR. Therefore, we propose a new review for SLRs in the halal risk
management domain that is based on both best practice and the unique attributes of doing halal risk
management research. This approach involves exploring existing studies with attention to theoretical
boundaries, units of analysis, sources of data, study contexts, definitions and the operationalization of
constructs, as well as research methods, with the goal of refining or revising existing theory. This paper
will aim to find out of new potential research in halal risk management and build a foundation for
improving the contribution of future SLRs in the halal risk management disciplines.
Keywords: Systematic literature reviews (SLRs), Halal, Halal risk management

60

ABSTRACT

The Effectiveness of Microcredit Programmes on Women Empowerment

NURUL WAJHI AHMAD
Kolej Universiti Islam Antarabangsa Selangor

[email protected]
NOR FADILAH BAHARI
Kolej Universiti Islam Antarabangsa Selangor

[email protected]

ABSTRACT

Microcredit programmes emphasize on promoting changes at the individual level, eradicates poverty
and empowers women. It has become an effective tool for enhancing women capacity and
socioeconomic development around the globe. Nevertheless, the scope of women empowerment is
generally restricted by inequalities, discrimination and also had some negative impact on women's
empowerment. This paper will analyze the effectiveness of microcredit programmes on the women
empowerment measured by three different basic indicator namely, economy, social and psychology.
This research paper will utilize quantitative method; purposive sampling in which 297 women who
participates in microcredit programme in Selangor. They are currently run various types of small and
medium scale businesses in Selangor. As to analyze the data, this research is using linear regression in
investigating the effectiveness of the microcredit towards women empowerment. The result reveals
that, two empowerment indicators, which are social and psychology has a positive relationship
and significant with the effectiveness of the microcredit programme. They are empowered
through microcredit programmes as they are able to improve their skills and fulfill their basic needs.
Keywords: Women empowerment, Microcredit, Economic development

61

ABSTRACT

Academic English Skills for Postgraduate Studies: Perspectives from
Muamalat

EFFENDI BIN ABDULLAH
Kolej Universiti Islam Antarabangsa Selangor

[email protected]
RABIATHUL ADHABIYYAH SAYED ABUDHAHIR

Kolej Universiti Islam Antarabangsa Selangor
[email protected]
MAHANUM MAHDUN

Kolej Universiti Islam Antarabangsa Selangor
[email protected]

ABSTRACT

To investigate the English language needs for postgraduate studies in Muamalat, we interviewed a few
postgraduate students and academicians from the discipline of Muamalat at selected higher learning
institutions in Malaysia. We transcribed and analysed the interviews to identify the learning situation,
present situation, and target situation for English language skills needed in postgraduate studies in
Muamalat. Our analysis suggested the need for Academic English skills in reading, writing, speaking
and listening, as the participants emphasized the importance of Academic English skills for
postgraduate studies in Muamalat. This implies the importance of English in the discipline of
Muamalat and the need for English language training tailored for postgraduate studies in Muamalat.
Keywords: English for specific purposes, English for academic purposes, Needs analysis, Muamalat,
Postgraduate education

62

ABSTRACT

CEO Overconfidence, International Diversificantion Strategy and Capital
Structure of Shariah-Compliant Industrial Sector

WAN SHAH SHAHDILA-SHAHAR
International Islamic University College Selangor

[email protected]
NORYATI AHMAD
Arshad Ayub Graduate Business School, Universiti Teknologi Mara
Shah Alam, Selangor
[email protected]
MOHAMAD NIZAM JAAFAR
Arshad Ayub Graduate Business School, Universiti Teknologi Mara
Shah Alam, Selangor
[email protected]

ABSTRACT

Recently, there has been a growing interest to unveil whether capital structure’s decision is due to the
behavioural factors rather than the traditional company-specific factors. Besides, there is tremendous
increases of Malaysia public listed firms venture in international diversification strategy. Echoing the
need to verify this recent phenomenon, this study intends to shed further light on the effect of CEO
overconfidence and international diversification on capital structure’s decisions among Shariah-
compliant (SC) of industrial sector listed in Bursa Malaysia. A two-step system GMM panel regression
model is applied on the annual data of 67 SC industrial companies listed in Bursa Malaysia starting
from 2009 to 2017. The empirical results reveal that overconfident CEOs (younger and shorter tenure
CEOs) are aggressive making the capital structure’s decisions. The findings indicate younger and
shorter tenure CEOs more likely to finance the investment using long-term debt and total debt,
respectively. Meanwhile overconfident CEOs (highly qualified CEOs) appear to be less aggressive as
they prefer to use less both total debt and long-term debt. Surprising, gender has no important part in
capital structure’s decisions. On the other hand, international diversification strategy leading the
companies to use less total debt and long-term debt.
Keywords: Shariah-compliant industrial sector, Capital structure, Behavioural finance, CEO
overconfidence, International diversification strategy.

63

ABSTRACT

Does Ifrs Drive Information Asymmetry Reduction? Evidence from Asean-6
Countries

MARYAM YOUSEFI NEJAD
AZLINAAHMAD

RUZITA ABD RAHIM
FAIRUZ MD SALLEH

ABSTRACT

International Financial Reporting Standard (IFRS) is globally accepted as a high-quality reporting
standard. Countries implement IFRS because they believe that more disclosure leads to agency costs
reduction and may result in adverse selection costs or information asymmetry reduction. However,
studies on the relationship between IFRS and information asymmetry have thus far provided mixed
evidence. On the other side, there are limited studies in this area that are focused on ASEAN countries.
Therefore, more studies are needed to better understand whether IFRS drives information asymmetry
reduction especially in ASEAN countries as developing countries. Therefore, this study contributes to
knowledge by examining the association between IFRS and information asymmetry within ASEAN-6
countries, as a setting for developing countries. The results of the OLS (Static Panel estimation
technique) indicate that IFRS has a negative and significant relationship with information asymmetry.
It reveals that IFRS results in information asymmetry reduction throughout ASEAN-6
countries. Besides using the OLS, this study also applies a Generalized Moment Method (GMM) as
an additional test, to measure dynamic relationships and correct the potential endogeneity problem
between IFRS and information asymmetry. Besides theoretical and methodological contributions,
findings of this study are useful for the adopter and non-adopter countries to understand the
consequences of IFRS compliance on information asymmetry. The findings provide important inputs
to policymakers of Indonesia and Vietnam who are contemplating adopting IFRS.
Keywords: IFRS, Information Asymmetry, ASEAN, Developing Countries, Bid-Ask Spread, Illiquidity,
Information Quality, GMM

64

ABSTRACT

Pola Perbelanjaan dan Masalah Kewangan dalam Kalangan Pelajar
Aliran Tvet

RAMDAN ALI
Politeknik kota Kinabalu, Sabah

[email protected]
APIDAH AMIN

Pensyarah Kolej Tingkatan Enam, Jalan Bukit Kokol Menggatal, Sabah
[email protected]

DICKY WIWITTAN TOTO NGADIMAN
Politeknik kota Kinabalu, Sabah
[email protected]

ABSTRAK

Melangkah ke alam kampus sebagai siswa bermakna mereka perlu berdikari dalam menguruskan
kewangan mereka sendiri kerana mula tinggal berjauhan dengan ibu bapa. Siswa perlu bijak
menguruskan wang dan mereka perlu mempunyai literasi yang tinggi dalam bidang pengurusan
kewangan. Namun begitu, banyak senario mendapati pelajar di institusi pengajian tinggi gagal
menguruskan kewangan dengan bijak dan mereka berbelanja bukan untuk keperluan pendidikan.
Justeru itu kajian ini dijalankan untuk mengenal pasti pola perbelanjaan dalam kalangan pelajar TVET.
Sampel kajian adalah daripada pelajar Institusi Pengajian Tinggi di Kota Kinabalu Sabah (PKK)
terlibat dalam kajian ini. Data dalam kajian ini diperoleh melalui daripada borang soal selidik yang
diedarkan kepada pelajar PKK. Data lengkap yang berjaya dikumpul akan dianalisis secara deskriptif
dan skor min. Kajian ini akan membantu pihak pengurusan Politeknik untuk mengatur plan rancangan
pembangunan bersesuaian dengan keperluan-keperluan yang mereka perlukan. Beberapa implikasi
dasar serta cadangan turut dibincangkan dalam kajian ini.
Kata kunci: Pola perbelanjaan, Masalah kewangan, Pelajar TVET

65

ABSTRACT

Causal Relationships between Spending Habits and Financial Literacy among
Polytechnics’ Student

RAMDAN ALI
Politeknik Kota Kinabalu, Sabah

[email protected]
APIDAH AMIN

Pensyarah Kolej Tingkatan Enam, Jalan bukit kokol Menggatal, Sabah
[email protected]

DICKY WIWITTAN TOTO NGADIMAN
Politeknik Kota Kinabalu, 88450 Kota Kinabalu, Sabah

[email protected]

ABSTRAK

Knowledge of finance will help in proper financial management and spending habits. Many people are
not able to manage finances and have bad spending habits due to lack of knowledge about financial
management. Therefore, this study was conducted to identify the level of financial literacy and causal
relationship between spending habits among students in institutions of higher learning. A total of 352
samples from Kota Kinabalu Polytechnic were used in this research. The findings of this study will be
analyzed descriptively using SPSS Version 15. The results of the analysis show that the level of
financial literacy is at a moderate level. This study also found that there is a causal relationship between
financial literacy and spending habits. Therefore, educational institutions need to play a role in
providing them with adequate financial knowledge. This is because they are still in learning institutions,
so it is easy to educate them.
Keywords: Spending habit, Financial literacy, Student

66

ABSTRACT

PKP Pandemik Covid 19: Kesan Negatif dan Positif

MOHAMAD SOFUAN BIN MOHAMAD SALEH
Fakulti Pengurusan & Muamalah, KUIS
[email protected]
ABSTRAK

Perintah kawalan pergerakan (PKP) ke atas pendemik covid 19 yang dilaksanakan di negara kita
Malaysia telah membawa kesan negatif yang amat signifikan kepada pelbagai segmen ekonominya.
Implikasi PKP tersebut telah menyebabkan kesan negatif yang sangat besar kepada industri
perngilangan dan pembuatan, sektor perkhidmatan, bidang perniagaan berskala besar, peruncitan dan
penjaja, serta pelancungan. Namun di sebalik kesan-kesan negatif tersebut, PKP tersebut juga telah
memberi kebaikan yang sangat relevan kepada kelestarian alam sekitar di negara kita. PKP telah
melestarikan kualiti udara, air sungai, tanah dan tumbuhan serta mengurangkan peningkatan suhu
global. Alam sekitar yang lestari adalah faktor yang sangat diperlukan oleh manusia untuk menjalani
kehidupan berkualiti yang lebih sejahtera.
Kata kunci: Pendemik, Kelestarian, Alam sekitar, Kualiti, Kehidupan

67

ABSTRACT

Kreativiti Penerbit dalam Mempelbagaikan Kandungan Siaran Radio RTM

RAHMAHTUNNISAH SAILIN
Kolej Universiti Islam Antarabangsa Selangor

[email protected]
MOHD DALY DAUD

Kolej Universiti Islam Antarabangsa Selangor
[email protected]

MD. ROZALAFRI JOHORI
Kolej Universiti Islam Antarabangsa Selangor

[email protected]
ROSIDAYU SABRAN (PhD)
Universiti Sains Islam Malaysia

ABSTRAK

Radio Televisyen Malaysia (RTM) terus teguh dalam visinya untuk menyampaikan maklumat sebagai
stesen rasmi negara dengan lima saluran TV dan 34 stesen radio diseluruh negara kini telah melewati
usia 74 tahun. Walaupun berdepan dengan cabaran populariti daripada stesen-stesen radio swasta,
namun RTM sangat relevan dan terus berkredibiliti dalam penyampaian maklumat. Kertas kerja ini
akan membincangkan aspek kreativiti para penerbit di empat stesen radio negeri RTM iaitu
Kelantanfm, Johorfm, Selangorfm dan Kedahfm dalam mempelbagaikan kandungan siaran di stesen
radio masing-masing. Kajian ini telah dijalankan secara temubual mendalam bersama dua orang
penerbit di setiap stesen radio berkenaan. Kajian mendapati bahawa kepercayaan yang telah diberikan
oleh Pengarah Radio negeri sangat menyumbang kepada kreativiti Penerbit untuk memastikan
kandungan siaran melalui segmen-segmen yang disiarkan relevan dengan keperluan dan ‘selera’
pendengar. Kajian turut mendapati bahawa sesetengah segmen yang kekal bersiaran lebih 25 tahun
masih mempunyai peminat setia dan tegar susulan pembaharuan dan kreativiti penerbit dengan
kerjasama penyampai. Hasil kajian ini disokong dengan maklum balas pendengar melalui borang soal
selidik yang diedarkan.
Kata kunci: Kreativiti penerbit, Radio RTM, Penerimaan pendengar.

68

ABSTRACT

Keroncong: Peranan Istana dalam Mencetuskan Identiti Radio Negeri
Johor.Fm

MD ROZALAFRI JOHORI
Kolej Universiti Islam Antarabangsa Selangor

[email protected]
RAHMAHTUNNISAH SAILIN
Kolej Universiti Islam Antarabangsa Selangor
[email protected]

MOHD DALY DAUD
Kolej Universiti Islam Antarabangsa Selangor

[email protected]
ROSIDAYU SABRAN (PhD)
Universiti Sains Islam Malaysia (USIM)

ABSTRAK

Radio negeri merupakan cerminan identiti yang unik bagi sesebuah negeri. Namun begitu, tidak ramai
yang sedar keunikan peranan istana Johor membentuk identiti yang disulam dalam kandungan radio
menjadikan keseluruhan persembahan siaran signifikan kepada identiti negeri. Justeru, artikel ini
bertujuan untuk merungkai peranan istana terhadap identiti radio Johor.fm yang terkenal dengan muzik
keroncong. Oleh itu kajian ini menggunakan kaedah kualitatif dengan rekabentuk temubual secara
mendalam dengan tiga orang informan yang merupakan penerbit di radio Johor.fm. Hasil kajian
mendapati terdapat beberapa faktor yang menjadi pemangkin kepada identiti ini secara keseluruhan,
namum peranan istana merupakan suatu yang sangat signifikan dalam mencetuskan identiti ini.
Kesimpulannya, identiti sesebuah stesen radio negeri bukan hanya terletak kepada dialek tempatan atau
budaya setempat tetapi juga peranan pemerintah yang mendorong kepada pembentukan identiti radio
dan negeri secara umumnya.
Kata kunci: Identiti, Radio Negeri.

69

ABSTRACT

Peranan Sistem Kewangan Islam dalam Pembangunan Ekonomi Negara

NORFAIZAH OTHMAN
Kolej Universiti Islam Antarabangsa Selangor

[email protected]
FADILAH MAT NOR
Kolej Universiti Islam Antarabangsa Selangor
[email protected]

ABSTRAK

Sistem ekonomi Islam memberi kebebebasan kepada semua manusia dalam mencari dan menilai harta
megikut kemampuan. Pemilik harta tidak boleh mengabaikan hak milik orang lain dan kepentingan
sosial. Berbanding sistem ekonomi konvensional, lebih mementingkan kepentingan individu secara
mutlak. Dalam sistem ini, pembahagian harta tidak dikongsi dengan orang lain. Ia menyebabkan wujud
jurang yang besar dikalangan orang yang kaya da yang miskin. Keadaan ini menyebabkan berlakunya
penindasan dan kezaliman. Sistem kewangan memainkan peranan dalam menguruskan aktiviti-aktiviti
ekonomi yang berkaitan dengan urusniaga kewangan, terutamanya untuk menemukan unit lebihan
(surplus) kepada unit kurangan (deficit). Perlaksanaan sistem kewangan Islam yang dibangunkan bebas
daripada riba, aktiviti pelaburan yang berasaskan perkongsian risiko dan keuntungan, zakat dan
sedekah sebagai mekanisma untuk mencapai keadiaan sosial dan kebajikan masyarakat dalam
golongan yang daif dalam aspek pendidikan, kerjaya dan latihan, kesihatan, kebudayaan dan subsidi
dapat membantu meningkatkan pembangunan dan pertumbuhan ekonomi Negara.
Kata kunci: Sistem Kewangan Islam, Keadilan Sosial.

70

ABSTRACT

Analisa Laporan Berita Palsu di Laman Sesawang Sebenarnya.my

SULAIMAN SALLEH
Kolej Universiti Islam Antarabangsa Selangor

[email protected]
ABDUL GANING LAENGKANG
Kolej Universiti Islam Antarabangsa Selangor

[email protected]
MUHAMMAD HASHIMEE
Kolej Universiti Islam Antarabangsa Selangor

[email protected]
MOHD SHAFIE ZULKIFLI
Kolej Universiti Islam Antarabangsa Selangor

[email protected]

ABSTRAK

Terdapat segelintir maklumat yang disalurkan ke media sosial pada hari ini dikatakan berunsur
yelewengan fakta sebenar, dan terdapat juga mengandungi unsur fitnah yang disampaikan melaluinya.
Berdasarkan latarbelakang itu kajian ini dilakukan berdasarkan objektif menilai jumlah komunikasi
fitnah yang terdapat di media sosial dan mengesyorkan pengurangan fitnah di media sosial. Kaedah
kajian dengan menganalisa data yang diperolehi di laman web Sebenarnya.my pada awal
kewujudannya hingga tahun terakhir kajian. Kajian yang dilakukan mendapati terdapat 2056 data dari
tahun 2001 hingga 2019 di laman sesawang Sebenarnya.my. Hasil dapatan kajian itu menjelaskan
bahawa masihperlu dilakukan kajian lanjutan atau berkaitan dengan dengannya. Kajian yang dilakukan
ini adalah kajian awal yang tidak merangkum pelbagai bidang yang menyokong kepadatan hasil kajian.
Kajian yang lebih mendalam seperti apakah bentuk berita fitnah yang terdapat di media sosial, tahap
kesedaran masyarakat terhadap penularan berita fitnah di media sosial, bagaimanakah bentuk model
kawal selia diri dalam kalangan masyarakat yang perlu diadoptasi bagi mengurangkan penularan berita
fitnah di media sosial. Kajian mendalami ilmu-ilmu berkaitan serta kajian-kajian berkaitan dalam
bidang komunikasi, perundangan dan agama juga harus dilakukan untuk mengurangkan penyebaran
maklumat yang berupaya mengugat kestabilan masyarakat.
Kata kunci: Laporan, Berita palsu

71

ABSTRACT

Follow Up in Shariah Auditing: Multiple Approaches by Takaful Operators

NOOR AIMI MOHAMAD PUAD
Kolej Universiti Islam Antarabangsa Selangor

[email protected]

ABSTRACT

The growth of Islamic finance in Malaysia has been supported by strong financial institution structures
and a robust regulatory framework. This include the function of shariah audit which has become
mandatory since the issuance of Shariah Governance Framework in 2011 and it recently has been
further enhanced in the Shariah Governance policy document 2019. The main objective of the shariah
audit function is to provide independent evaluation and objective assurance designed to add value and
improve Shariah compliance among Islamic Financial Institutions. To ensure the effectiveness of this
function, the shariah audit process must be conducted comprehensively. However, the insufficiency of
specific shariah audit guidelines becomes the challenge for auditors to conduct a comprehensive
shariah audit procedure including the crucial final stage; follow up process. Therefore, the main
objective of this study is to analyse the approaches of follow-up process which have been practised by
Takaful Operators in Malaysia. A series of semi-structured interviews were undertaken with the
auditors in Malaysian Takaful Operators who were involved directly in the shariah audit process. This
study offers in-depth explanation on the follow-up process and provides recommendations on the
characteristics of the best practice to be adopted for the follow-up process. The recommendations from
the study are useful in enhancing the current shariah audit practices as well as improving the shariah
audit quality.
Keywords: Shariah audit, Takaful, Audit process, Follow up

72

ABSTRACT

Behavioural Studies on Perceptions towards Stock Market as a Viable
Investment Alternative in Malaysia

SHAFINA FISAL
Kolej Universiti Islam Antarabangsa Selangor

[email protected]

ABSTRACT

The purpose of this study is to carry out an empirical study on Muslims and non-Muslims’ perception
(proxied by personality traits) towards stock market as a viable investment alternative in Malaysia.
There are five personality traits and is represented by extroversion, agreeableness, conscientiousness,
neuroticism and openness to experience. The questionnaire survey was being conducted for this study
in order to obtain primary data from the targeted respondents in Klang Valley. There were a total of
300 questionnaires being conducted for this research. This survey had been done by using the SPSS
software. The results have shown that there is a positive and significant relationship between
investment perceptions and personality dimensions, except for neuro dimensions which shows negative
relationship and insignificant relationships with openness and agreeableness. The relationship between
respondents' personality to investment perceptions is positive except respondent's neuroticism
personality that is negatively associated with investment perceptions. Positive relationships proved that
the higher the personality possessed by respondent in the dimensions of extraversion, openness,
conscientiousness, agreeableness, the higher the respondent's positive perception of the investment.
The positive findings shown by this extraversion dimension are similar to those obtained by Zaidi and
Tauni (2012).With regards to difference in perceptions between Muslims and non-Muslims percetion
towards stock market investments, the comparison that was analyzed using the Mann Whitney-U
follow-up test showed that there were only three significant differences between ethnicity namely
Islam-Buddhism and Islam-Hindu. On the other hand, no significant differences were shown between
Christian-Other Christian groups with significant numbers. This proves that Muslim respondents
around the Klang valley have a lower perception in their positive values compared to Christian and
others respondents who have no significant difference between each other.
Keywords: Personality traits, Muslims and non-Muslims’ perception of Stock Market, Investment
alternative

73

ABSTRACT

Effects of Debt Financing Towards Performance of Shariah-
Compliant Construction Sector

WAN SHAH SHAHAR SHAHZLINDA
Kolej Universiti Islam Antarabangsa Selangor

[email protected]
WAN SHAH SHAHDILA-SHAHAR
Kolej Universiti Islam Antarabangsa Selangor

[email protected]
SHUHAIMI BIN JAAFAR
Kolej Universiti Islam Antarabangsa Selangor

[email protected]
NADZIRAH MOHD FAUZI
Kolej Universiti Islam Antarabangsa Selangor

[email protected]
NURAULIANI JAMLUS RAFDI
Kolej Universiti Islam Antarabangsa Selangor

[email protected]

ABSTRACT

Debt financing decision is the most important strategic financial decisions for firm because the
arrangement of diverse sources of funds leading to different implication on the firm’s performance and
shareholders’ wealth. Therefore, this study intends to examine the effects of debt financing towards
performance of Shariah-compliant construction sector listed in Bursa Malaysia. A static panel
regression model is applied to analyze the data covering the period from 2009 until 2012.
Keywords: Debt financing, performance, Shariah-compliant construction sector.

74

ABSTRACT

Faktor-Faktor yang Mempengaruhi Komitmen Organisasi dalam
Kalangan Pensyarah di Sebuah Institut Pengajian Tinggi Swasta

(IPTS) di Kajang, Selangor

MOHAMMED RIZKI MOI
Kolej Universiti Islam Antarabangsa Selangor

[email protected]
NURUL ATIQAH MOHD FAIRUZ
Kolej Universiti Islam Antarabangsa Selangor

[email protected]
UMMI MUNIRAH SYUHADA MOHAMAD ZAN

Kolej Universiti Islam Antarabangsa Selangor
[email protected]

WAN SURAYA WAN HASSIN
Kolej Universiti Islam Antarabangsa Selangor

[email protected]

ABSTRAK

Kajian ini dijalankan untuk mengenal pasti faktor yang mempengaruhi komitmen organisasi dalam
kalangan pensyarah di sebuah institut pengajian tinggi swasta (IPTS) di Kajang, Selangor. Faktor-
faktor yang dikaji adalah sokongan pengurusan, latihan dan pembangunan, dan ganjaran. Kajian ini
melibatkan seramai 95 orang pensyarah di sebuah IPTS, Selangor. Pengumpulan data dilakukan
melalui kaedah soal selidik. Hasil kajian menunjukkan bahawa kesemua faktor yang dikaji mempunyai
hubungan yang signifikan dengan komitmen organisasi manakala faktor yang paling mempengaruhi
komitmen organisasi ialah faktor ganjaran. Oleh itu, adalah penting bagi pihak organisasi untuk
memberi perhatian terhadap aspek-aspek berikut dalam meningkatkan komitmen pensyarah terhadap
organisasi.
Kata kunci: Komitmen organisasi, Sokongan pengurusan, Latihan dan pembangunan, Ganjaran

75

ABSTRACT

Faktor-Faktor yang Mempengaruhi Pelajar Ponteng Sekolah di sebuah
Sekolah Menengah Kebangsaan di Kajang

MOHAMMED RIZKI MOI
Kolej Universiti Islam Antarabangsa Selangor

[email protected]
KHAIRIYATUL ADILA NORAZMI
Kolej Universiti Islam Antarabangsa Selangor

[email protected]
UMMI MUNIRAH SYUHADA MOHAMAD ZAN

Kolej Universiti Islam Antarabangsa Selangor
[email protected]

WAN SURAYA WAN HASSIN
Kolej Universiti Islam Antarabangsa Selangor

[email protected]

ABSTRAK

Kajian ini bertujuan untuk mengenalpasti faktor-faktor yang mempengaruhi pelajar ponteng sekolah di
sebuah sekolah menengah kebangsaan di Kajang. Seramai 127 pelajar telah dipilih sebagai responden
kajian. Satu set soal selidik telah digunakan untuk mengetahui faktor guru sekolah, rakan sebaya, dan
ibu bapa dalam gejala ponteng sekolah dalam kalangan pelajar sekolah. Analisis regrasi menunjukkan
hubungan yang positif antara faktor guru sekolah (0.813), rakan sebaya (0.787) dan ibu bapa (0.789).
Dapatan kajian menunjukkan faktor guru merupakan faktor yang paling signifikan. Sementara faktor
rakan sebaya dan ibu bapa berada pada tahap sederhana dalam mempengaruhi gejala ponteng sekolah
dalam kalangan pelajar di sekolah yang dikaji.
Kata kunci: Faktor, Ponteng sekolah, Guru, Rakan, Ibu bapa

76

ABSTRACT

Persepsi dan Sikap Individu dalam Memilih Produk Kosmetik Halal di
Malaysia: Suatu Kajian Konseptual

MUHAMMAD FIRDAUS MUHAMMAD SABRI
Kolej Universiti Islam Antarabangsa Selangor
[email protected]

JUNAINAH IDRIS
Kolej Universiti Islam Antarabangsa Selangor

[email protected]

NADZIRAH MOHD FAUZI
Kolej Universiti Islam Antarabangsa Selangor

[email protected]

AIMI FADZIRUL KAMARUBAHRIN
Universiti Sains Islam Malaysia
[email protected]

ABSTRAK

Kajian ini membincangkan mengenai isu-isu dari aspek persepsi dan sikap individu yang
mempengaruhi pembelian dan penerimaan produk kosmetik Halal. Metod yang digunakan dalam
kajian konseptual ini adalah berdasarkan kajian literatur daripada pengkaji terdahulu melalui artikel
jurnal, tesis, prosiding dan seminar, buku dan makalah yang berkaitan dengan isu yang dibincangkan.
Isu utama yang dibincangkan adalah sokongan individu terhadap produk kosmetik melalui pembelian
meskipun produk tersebut tidak mempunyai sijil atau logo halal yang dipengaruhi oleh beberapa faktor
iaitu pengaruh sosial dan persekitaran, dan keagamaan. Hasil kajian mendapati bahawa pemahaman
dan kesedaran memainkan peranan penting dalam penerimaan dan pembelian produk kosmetik Halal.
Kajian ini hanya membincangkan isu persepsi dan sikap melalui dua faktor isitu pengaruh sosial dan
persekitaran, dan keagamaan. Maka, suatu kajian yang lebih mendalam perlu dijalankan dalam
mengenalpasti isu-isu yang lebih banyak dan baharu yang berkaitan dengan persepsi dan sikap individu
dalam memilih produk halal. Untuk kajian yang akan datang, pengkaji juga berpendapat bahawa
terdapatnya keperluan untuk mengkaji dengan lebih mendalam mengenai faktor-faktor yang
mempengaruhi sikap dalam memilih produk halal yang boleh dikaitkan dengan beberapa teori seperti
Theory of Planned Behavior (TPB) dan juga AIDA (Attention, Interest, Desire, and Action).

Kata kunci: Persepsi, Sikap, Sosial dan persekitaran, Keagamaan, Kosmetik halal.

77

ABSTRACT

Deviant Behavior among Students and Academic Performance in Islamic
College

HAZELENA DEWI FATAHUL ARIFFIN
Kolej Universiti Islam Antarabangsa Selangor

[email protected]
SARIFAH ISMAIL

Kolej Universiti Islam Antarabangsa Selangor
[email protected]
ABSTRACT

The purpose of this study was to assess the Effects of Deviant Behaviour on academic performance
among Human Resource Management students in Islamic Colleges in Selangor. This study used the
descriptive survey as a design for the research study. The main instruments used was questionnaire.
Purposive sampling was adopted. Three groups of students from different semester were selected. The
study came up with the result that deviant behaviour has a very detrimental effect on academic
performance. It also revealed that most lecturers use punishment as a means of managing deviant
behaviour. The college used exclusion as the last resort to students who have chronic deviant behaviour.
The use of the collaborative method in curbing deviant behaviour was discussed at the conclusion as a
possible remedy for deviant behaviour among students.
Keywords: Deviant behavior, Islamic college, Academic performance

78

ABSTRACT

Money Creation and Islamic Banking: A Skeleton in the Same Closet?

AHMAD YANI ISMAIL
International Islamic University College Selangor

[email protected]
ABSTRACT

The 2008 global financial crisis has reopened the discussions on money creation by banks. The debates
surrounding the matter have entered new area of discussion with the birth of Islamic banking and
finance. The rise of Islamic banking which is riding on the same platform as conventional banks has
brought the Islamicity of Islamic banking into the limelight. This study will revisit the discussion on
money creation. Money creation process is examined both in conventional banking as well as Islamic
banking by reviewing various literatures on the issue. The author establishes that Islamic banks do
create money whenever financing is disbursed the same way conventional banks do every time loans
are disbursed. The author strongly suggests that Islamic banking fraternity to begin scrutinising the
issue of money creation and to probe on various possible viable solutions.
Keywords: Money creation, Credit creation, Islamic bank, Conventional bank

79

ABSTRACT

Reacting to Trauma of War and Occupation in Susan Abulhawa’s Mornings in
Jenin

SITI HAWA MUHAMAD
International Islamic University College Selangor

[email protected]
ABSTRACT

Trauma is the consequence of any tragic event such as displacement, war, or accident that often leaves
psychological imprint on the mind of the sufferer. This paper attempts to analyse how two different
characters in Susan Abulhawa’s Mornings in Jenin, Dalia and Yousef reacted to trauma as a result of
Israeli’s assaults on el Nakba or “the catastrophe” (Palestine war in 1948, resulting in Palestinian
exodus) and el Naksa or “the disaster” (Six-Day War in 1967). This analysis is appropriating Dominick
LaCapra’s notion of melancholia as a form of ‘acting out’ and mourning as a form of ‘working through’
(2001) for the conceptual framework to analyse both Dalia’s and Yousef’s reaction to their traumatic
experiences. While Dalia suffers from melancholia, a form of ‘acting out’, and grieving for a loss she
is unable to fully comprehend, Yousef deals with the grief of losing consciously and tries to overcome
his traumatic experiences.
Keywords: Traumatic experiences, Acting out, Working through

80

ABSTRACT

Tax Compliance Costs and Taxpayers Behaviour: A Review Study

EZDEHAR KHALEFAH ABDELFTTAH
Universiti Sains Islam Malaysia
[email protected]
MUSTAFA MOHD HANEFAH
Universiti Sains Islam Malaysia
[email protected]
MOHD ADHA IBRAHIM
Universiti Sains Islam Malaysia
[email protected]

ABSTRACT

Tax compliance cost and its impact on taxpayers’ behavior has received less attention compared with
other topics in tax context. In addition, it is not clear how the tax compliance cost can predict the
taxpayers’ behavior. For this reason, this study aims to review and examine the literature and identify
the relationship between tax compliance cost and taxpayers’ behavior. Articles related to the topic was
extracted from main databases, filtered, screened, reviewed, and analyzed. The findings indicate that
there are two types of compliance cost. The first is internal while the second is external. In value, the
external is higher than the internal. The findings also showed that most of reviewed studies have
examined the issue of tax compliance among enterprises such as SMEs and large enterprises. In
addition, studies in developed countries and emerging economies far outperform the studies in
developing countries. Sample size of the reviewed studies is considered large with the majority of the
studies are quantitative. The effect of tax compliance cost is negative and more severe and large for the
SMEs compared with large enterprise.
Keywords: Tax compliance cost, Tax compliance behavior, SMEs, Taxpayers

81

ABSTRACT

Pematuhan Piawaian Halal dalam Industri Perkhidmatan
Katering di Malaysia

SUHAILA NADZRI
Kolej Universiti Islam Antarabangsa Selangor

[email protected]

SALMY EDAWATI YAACOB
Universiti Kebangsaan Malaysia

[email protected]

SITI SYUHADA ABD RAHMAN
Kolej Universiti Islam Antarabangsa Selangor

[email protected]

ABSTRAK

Di Malaysia, industri perkhidmatan katering berkembang pesat selari dengan pertumbuhan permintaan
perkhidmatan makanan dan minuman di negara ini. Industri ini juga didominasi oleh usahawan-
usahawan Muslim. Walaubagaimanapun industri ini sering berhadapan dengan pemasalahan yang
berkaitan ketidakpatuhan kepada konsep ḥalālan dan ṭayyiban. Sedangkan penyediaan makanan dan
minuman yang halal lagi bersih amat dititikberatkan di dalam agama Islam. Justeru kajian ini bertujuan
untuk meneroka pematuhan piawaian ḥalālan dan ṭayyiban dalam kalangan usahawan Muslim industri
perkhidmatan katering di negara ini. Kajian kualitatif ini menggunakan kaedah temu bual separa
struktur terhadap lapan (8) orang usahawan Muslim katering yang berjaya di Selangor yang telah
menjalankan perniagaan bagi tempoh sekurang-kurangnya 10 tahun. Data temu bual ditranskrip dan
dianalisa menggunakan perisian Atlas-ti-8 untuk mengeluarkan tema dan kategori yang diperlukan.
Dapatan kajian menunjukkan hanya terdapat dua (2) syarikat katering sahaja yang memiliki sijil halal
dan mengaplikasikan piawaian halal yang digariskan oleh Jabatan Kemajuan Islam Malaysia (JAKIM)
dalam proses penyediaan makanan dan minuman. Manakala enam (6) lagi syarikat katering tidak
memiliki sijil halal JAKIM dan menggunakan piawaian halal sendiri dalam memastikan konsep ḥalālan
dan ṭayyiban dipraktiskan. Terdapat dua faktor utama yang menjadi kekangan dalam inisiatif untuk
memohon sijil halal JAKIM iaitu faktor tidak cukup kakitangan untuk mewujudkan komuniti halal dan
faktor proses dan prosedur permohonan yang panjang. Selain itu, walaupun enam (6) usahawan
katering tersebut mempunyai piawaian halal sendiri, namun kefahaman mereka terhadap konsep halal
lebih kepada sumber bahan mentah yang halal tanpa memfokuskan secara terperinci dari sudut proses
dan kebersihan. Implikasi kajian ini, adalah penting bagi pihak JAKIM untuk mewujudkan program-
program penerangan dan kesedaran kepada usahawan-usahawan Muslim berkaitan keperluan memiliki
sijil halal selari dengan dasar JAKIM untuk memastikan penguatkuasaan dan pematuhan piawaian
halal di negara ini

Keywords: Pematuhan, Piawaian, Halal, Industri, Katering

82

ABSTRACT

Relevance of Shakespeare’s Works among English Language Major Students

ZAIRIL AZMIR ZAIYADI
Kolej Universiti Islam Antarabangsa Selangor

[email protected]
FIRDAUS ABDUL RASID
Kolej Universiti Islam Antarabangsa Selangor
[email protected]

ABSTRACT
William Shakespeare’s literary works are considered to be the among the most important works in
English Literature. However, his works were produced about four centuries ago in Elizabethan English
and this causes his works to be almost incomprehensible among modern readers. Therefore, this study
aims to find out whether or not students who study the English language are familiar with
Shakespeare’s works and what their sentiments are towards the works by William Shakespeare. This
study utilizes quantitative methodology and questionnaire is used as the instrument to collect data.
Thirty (30) samples were collected among students of English language studies programmes and
students of Teaching English as a Second language programmes. The analyzed data will tell us whether
or not the students are familiar with Shakespeare’s works and what their sentiments are towards the
works.
Keywords: Relevance, Shakespeare’s Works, English Language Major Students

83

ABSTRACT

Understanding Tolkien’s English Vocabulary in The Hobbit

ZAIRIL AZMIR ZAIYADI
Kolej Universiti Islam Antarabangsa Selangor

[email protected]
QURRATULAINI MOHD RUSLAN
Kolej Universiti Islam Antarabangsa Selangor

[email protected]
ABSTRACT

J.R.R. Tolkien uses English vocabulary that is archaic and consists of regional dialects in his books
like The Hobbit and The Lord of the Rings. This study aims to find out whether or not students who
study the English language can understand the English vocabulary used in J.R.R. Tolkien’s The Hobbit
and to identify which words that are least understood by the students. This study utilizes quantitative
methodology and questionnaire is used as the instrument to collect data. Thirty (30) samples were
collected among students of English language studies programmes and students of Teaching English
as a Second Language (TESL) programmes. The analyzed data will tell us whether or not the students
can understand the vocabulary and show us which of the words that students find difficulty in
understanding.
Keywords: Tolkien, English vocabulary, The Hobbit

84

ABSTRACT

Enhancing Students’ Leadership Ability through Collaborative Learning: A
Gender Analysis

YUNITA AWANG
Universiti Teknologi MARA, Terengganu, Malaysia

[email protected]

SHAZALINA MOHAMED SHUHIDAN
Universiti Teknologi MARA, Selangor, Malaysia

[email protected]

ZAIZA NORSURIATI ZAINAL @ ZAKARIA
Universiti Teknologi MARA, Terengganu, Malaysia

[email protected]

NORAZAMINA MOHAMED
Universiti Teknologi MARA, Terengganu, Malaysia

[email protected]

ABSTRACT

Teaching approaches embraced in consideration of various factors including nature of the subject,
students as audience, teaching environment and teaching facilities. Appropriate teaching approaches
stimulate students’ learning and enhance their understanding. Teaching approaches adopted in
universities also act as a platform that provides opportunity for students to develop not only study skills
and interpersonal skills but also leadership skills. A commonly accepted social perspective is that male
leadership roles are more than the female roles. The issue of gender gap or differences between women
and men been reflected not only in social, political, intellectual or economic attainments or attitudes
but also in education. Thus, this study attempts to assess the perceived leadership ability achieved
through collaborative learning approach and to examine the relationship between gender and perceived
development of leadership ability. Based on purposive sampling, a survey conducted to a group of
students whom been exposed to a collaborative learning at a public university, known as an In-class
Supplemental Instruction. Using SPSS, mean scores analysis shows that collaborative learning highly
contributes towards the development of their leadership ability, but at a lower end of the score.
Meanwhile, independent t-test results indicate that there is no gender difference in the perception about
development of leadership ability through collaborative learning. The findings are able to provide
support on the effectiveness of collaborative learning as one of the mechanisms to develop students’
interpersonal skills in shaping them as future leaders in business and government. Future research can
be extended to examine the development of leadership ability among students based on other teaching
and learning approaches adopted in university. Moreover, future research could also be directed to
examine other interpersonal skills that may be developed through collaborative learning.

Keywords: Collaborative learning, Leadership ability; Gender; Interpersonal skills, Teaching
approach

85

ABSTRACT

The Growing Influence of Western Thought; Predicament of Muslim Societies

SALMA RAZZAQ
Islamic Studies Air University Islamabad, Pakistan

[email protected]
ABSTRACT

Western thought predominantly makes a distinction between the religion and the worldly affairs; hence
it forms the foundation of Western civilization. The Muslim world is dependent on the West for all the
intellectual as well as material needs. Therefore, Muslim societies are highly vulnerable to Western
thoughts based on secularism, individualism, humanism, feminism, and freedom, etc. This research
paper focuses on understanding the phenomena influencing the Muslim minds through the intellectual
and materialistic streams and is nurtured through the attractions lodged in technology, recreational
avenues, economic opportunities, and social justice. The paper will benefit those who stand influenced
by Western thought without understanding the underlying factors uncovered herein and will help us to
interact with the West through constructive dialogue, encounter the negativity through the indigenous
solution and avert intimidation. In this study, analytical research methodology has been adopted with
a qualitative approach.
Keywords: Westernisation, Western thought, Modernization, Knowledge, Technology, Domination,
Influence, Intimidation.

86

ABSTRACT

Sistem Pengurusan Prestasi di Institut Pengajian Tinggi

NOOR RAUDHIAH ABU BAKAR
Kolej Universiti Islam Antarabangsa Selangor

[email protected]
NORZIAH OTHMAN
Kolej Universiti Islam Antarabangsa Selangor
[email protected]
MARHAINI ABDUL GHANI
Kolej Universiti Islam Antarabangsa Selangor
[email protected]

ABSTRAK

Sistem pengurusan prestasi (SPP) membantu organisasi mencapai sasaran dan penting untuk kejayaan
dan kelangsungan organisasi. Walaupun banyak kajian berkaitan PMS untuk organisasi berasaskan
keuntungan, kajian yang memfokuskan institusi pengajian tinggi (IPT) amat kurang. Kajian terdahulu
juga mendapati banyak kes SPP telah mengganggu kehidupan akademik. Kebanyakan IPT mengejar
pelbagai objektif dan sering bersaing dan kekurangannya ialah ukuran kejayaan secara keseluruhan ini
menimbulkan cabaran untuk pengukuran prestasi terutama bagi para pensyarah. Objektif kajian ini
adalah untuk memahami dan menilai amalan pengurusan prestasi di satu IPT di Malaysia. Kajian ini
menggunakan kerangka SPP dari Ferreira dan Otley (2009) untuk menyelidiki konfigurasi dan
penggunaan PMS dalam penetapan IPT. Tujuannya adalah untuk menilai kegunaan kerangka dan
memberikan pemahaman mengenai sifat PMS dalam konteks ini. Kajian ini merupakan kajian kualitatif
dan kajian kes IPT di Selangor dijalankan. Temu ramah dan tinjauan dokumen organisasi adalah
kaedah pengumpulan data untuk kajian ini. Temubual secara bersemuka dan separa berstruktur
dijalankan antara pensyarah staff yang dipilih. Dokumen yang dilihat adalah termasuk borang penilaian
prestasi dan KPIs.
Kata kunci: Sistem pengurusan prestasi, Institusi pengajian tinggi

87

ABSTRACT

Faktor Penentu Etika Peperiksaan dalam Kalangan Pelajar Institut
Pengajian Tinggi

NURUL ALIA JOHAILE
Kolej Universiti Islam Antarabangsa Selangor

[email protected]
NOOR RAUDHIAH ABU BAKAR
Kolej Universiti Islam Antarabangsa Selangor

[email protected]

ABSTRAK

Etika peperiksaan merupakan satu norma yang menentukan dan membezakan sesuatu tindakan pelajar
sama ada baik atau buruk. Objektif kajian ini ialah mengkaji etika peperiksaan dalam kalangan pelajar.
Secara spesifik, kajian ini bertujuan untuk melihat hubungan di antara faktor penentu dengan etika
peperiksaan. Kajian ini mengetengahkan faktor penentu dari teori tindakan terancang (Theory of
Planned Behaviour). Faktor penentu tersebut adalah sikap, norma subjektif dan keagamaan. Kajian ini
berbentuk kuantitatif dan deskriptif. Kaedah kutipan data adalah menggunakan borang soal selidik dan
responden terdiri dari 130 pelajar yang dipilih secara persampelan rawak di sebuah institut pengajian
tinggi (IPT) di Selangor. Kajian ini menggunakan analisis korelasi untuk mengkaji hubungan diantara
faktor penentu dengan etika peperiksaan. Hasil analisis korelasi mendapati ketiga-tiga faktor iaitu
sikap, norma subjektif dan keagamaan mempunyai hubungan positif yang signifikan dengan etika
peperiksaan. Hasil kajian menunjukkan semakin tinggi sikap yang baik, norma subjektif dan
keagamaan pelajar maka semakin tinggi etika peperiksaan mereka. Pengenalpastian faktor dalaman
pelajar ini menunjukkan etika peperiksaan boleh ditingkatkan dengan pendedahan kepentingan etika
peperiksaan dan seterusnya mengurangkan masalah pembelajaran seperti plagiarism dan meniru
semasa peperiksaan dijalankan. Ini juga membolehkan pengurangan tingkahlaku tidak beretika apabila
pelajar bekerja pada masa akan datang.
Kata kunci: Etika peperiksaan, Teori tindakan terancang, Sikap, Norma subjektif, keagamaan

88

ABSTRACT

Kebolehpasaran Siswazah di Malaysia: Satu Tinjauan di Kolej Universiti Islam
Antarabangsa (KUIS)

HAZLIN FALINA ROSLI
Kolej Universiti Islam Antarabangsa Selangor

[email protected]
NURHAFIZAH SURADI
Kolej Universiti Islam Antarabangsa Selangor

[email protected]

ABSTRAK

Kebolehpasaran graduan memainkan peranan penting dalam membenarkan keberkesanan sistem
pendidikan di Malaysia. Isu ini telah lama diperdebatkan di kalangan para sarjana dan konsep ini telah
mendapat perhatian yang besar dari pentadbir organisasi dan juga ahli akademik. Kajian ini bertujuan
untuk memahami dengan lebih mendalam mengenai dimensi kebolehpasaran graduan terutama
graduan Kolej Universiti Islam Antarabangsa Selangor (KUIS) sekaligus memberi kesan kepada
organisasi. Tinjauan literatur sebelumnya yang berkaitan dengan kemahiran insaniah dan latihan dan
pengembangan graduan telah di analisis dalam kajian ini. Kemahiran ini perlu disiap siagakan oleh
para graduan dalam menghadapi pekerjaan sebenar. Kertas konsep ini juga menggabungkan sebilangan
dimensi kemahiran insaniah yang dapat dikembangkan dan diterapkan dalam kalangan graduan seperti
kemahiran berkomunikasi, keberkesanan diri, kemahiran keusahawanan dan kemahiran insaniah.
Dalam hal ini, adalah keutamaan bagi KUIS untuk melengkapkan graduan dengan kemampuan
mengaplikasikan kemahiran, meningkatkan kemahiran komunikasi, efikasi kendiri, kemahiran
keusahawanan dan kemahiran insaniah sehingga graduan mempunyai kemahiran yang diperlukan oleh
organisasi untuk meningkatkan kebolehpasaran graduan . Diharapkan kajian ini boleh membantu KUIS
dalam memacu graduan yang bakal dilahirkan sesuai dengan kehendak majikan dan organisasi.
Kata kunci: Kebolehpasaran, Graduan, KUIS, Kemahiran, Organisasi

89

ABSTRACT

Evolution In Education Technology: Are We Ready?

AZURAIDAH TAIB
Universiti Teknologi MARA, Terengganu, Malaysia

[email protected]
YUNITA AWANG

Universiti Teknologi MARA, Terengganu, Malaysia
ABSTRACT

The fourth industrial revolution (IR4.0) reflecting a new wave of technology in all aspects of business
and industry. The IR 4.0 affects the business, governance and the people, with no exception the
education sector which creates the buzzword of Education 5.0. In order for the IR4.0 to be embedded
into the education system, the participation and contribution of various parties including the university
management and the academicians are vital. Involvement of these parties in educating students to
become ready for the 21st century job demands within IR4.0 digital age is crucial to the employability
of graduates. This concept paper aims to evaluate the evolution in technology on the education system,
beginning from Education 1.0 to the latest of Education 5.0. The understanding of the evolution of
technology in education system will better alert the concerned parties towards their contributions that
need to be realized in line with the advancement in technology and its impact on the education system.
Ultimately, the review on readiness and challenges of Education 5.0 to be implemented in the digital
age would also be discussed.
Keywords: IR4.0, Education 5.0, Evolution, Technology, Digitalised

90

ABSTRACT

Pandemic of Covid-19: Challenges Adapting the Organizational Change

FARAH LAILI MUDA @ ISMAIL
Universiti Sains Islam Malaysia
[email protected]
ANITA ISMAIL
Universiti Sains Islam Malaysia

ABSTRACT

The great attack of Novel Corona Virus 2019 (COVID-19) forced the Malaysia’s Prime Minister to
announce the Movement Control Order (MCO) starting 18 March 2020. All schools, offices and
business companies were commanded to temporarily close. Most of business activities in all sectors
such as education, tourism, food and beverages; and transportation were hardly affected. Until the paper
is written, Malaysia is still under Recovery Movement Control Order (RMCO) and the number of
COVID-19 cases is still reported day by day. The pandemic gives a very significant impact to human
life over the world including the business and non-business organizations. This study selects 10 journal
articles related to the challenges in facing the pandemic of COVID-19 in adopting changes in
organizations. From the analysis, it was found that the challenges could happen in many aspects
including the impacts on the psychological wellbeing, job security, work-family commitment,
adaptation of technology and organization sustainability. Everyone must be prepared and be open-
minded when any announcement is made and any sudden change to be implemented in the organization
especially in facing the new global pandemic.
Keywords: COVID-19, Organizational change, Challenges

91

ABSTRACT

Tax Rate and Intention to Comply With Taxation: Ibn Khaldun’s
Theory of Taxation Approach

TEH SUHAILA TAJUDDIN
International Islamic University College Selangor

[email protected]
IZLAWANIE MUHAMMAD
Universiti Sains Islam Malaysia

[email protected]
ABSTRACT

An outstanding and original theory from Islamic perspective, Ibn Khaldun’s Theory of Taxation was
found in his outstanding work of Muqaddimah in early 19th century. The theory posited that an
increased in tax rate will result a decreased in tax revenue. However, little is known to what extent tax
rate will impact on the intention to comply with tax. This study aims to determine the impact of changes
in tax rates on tax compliance intention. By conducting field experimental survey on final year
undergraduate students, it is expected that cause-and-effect relationship under different levels of tax
rates could have wider generalizability. This study is expected to contribute to theoretical
comprehension and significant advances in the experimental literature on tax compliance behavior by
using Khaldunian Theory approach.
Keywords: Tax rate, Tax compliance, Intention, Experimental, and Ibn Khaldun’s Theory of Taxation.

92

ABSTRACT

Minat Serta Dorongan dalam Penglibatan Wanita dalam Sektor Ekonomi
Tidak Formal di Lembah Klang

AZA SHAHNAZ AZMAN
Kolej Universiti Islam Antarabangsa Selangor

[email protected]
FADILAH MAT NOR

Kolej Universiti Islam Antarabangsa Selangor
[email protected]
ABSTRAK

Kajian ini mendapati faktor minat dan dorongan berhubung secara positif malah ia menjadi pemangkin
kepada wanita yang bekerja dalam sektor ekonomi tidak formal. Keterlibatan mereka diletakkan dalam
kedudukan yang mempunyai pelbagai hubungan; keterlibatan mereka dengan kerja, dengan pasangan,
dan dengan keluarga dan wanita melaraskankan dalam cara yang sangat pragmatik. Kajian ini
mengambilkira seramai seratus lima puluh orang (150) responden dari sekitar Lembah Klang yang
terlibat dalam sektor ekonomi tidak formal seperti menjahit, memasak, jualan masakan secara kecil-
kecilan, mengasuh dan jualan atas talian. Unit pengukuran persampelan adalah berdasarkan
snowballing dan menggunakan kaedah regresi berhiraki. Pasaran kerja yang lebih fleksibel telah
membentuk satu persekitaran kerja yang tidak lagi terikat dengan tempat dan masa dan ia memberi
kesan yang signifikan keatas kualiti hidup.
Kata kunci: Wanita, Ekonomi tidak formal, Minat, Dorongan

93

ABSTRACT

Gelagat Kepatuhan Wanita Terhadap Pembayaran Zakat Emas Perhiasan:
Satu Kajian Emperikal

FADILAH MAT NOR
Kolej Universiti Islam Antarabangsa Selangor

[email protected]
AZA SHAHNAZ AZMAN
Kolej Universiti Islam Antarabangsa Selangor
[email protected]
TEH SUHAILA TAJUDDIN
Kolej Universiti Islam Antarabangsa Selangor

[email protected]

ABSTRAK

Objektif utama kertas kerja ini adalah untuk meramalkan gelagat kepatuhan muzakki wanita terhadap
kepatuhan zakat emas di Selangor. Kajian telah dijalankan di 3 daerah Selangor iaitu daerah Sepang,
Hulu Langat dan Petaling dengan melibatkan 464 orang responden wanita. Metodologi kajian telah
mengadaptasi Teori Gelagat Ditanggap (TGT) dengan mengambil kira model kesedaran bayaran zakat
oleh Hairunnizam (2010) yang mengfokuskan faktor demografi. Analisis kepatuhan tersebut telah
menggunakan regresi logistik hierarkikal bagi mengukur kesesuaian model sekaligus meramal
kepatuhan muzakki terhadap zakat emas perhiasan. Hasil kajian menjangkakan tiga model regresi
logistik hierarkikal yang diuji telah berjaya meramalkan dengan baik dengan nilai R2Nagelkerke semua
melebihi 70%. Implikasinya terdapat satu model ini boleh diterima dalam menerangkan kepatuhan
wanita terhadap pembayaran zakat emas perhiasan.
Keywords: Kepatuhan, Zakat emas perhiasan, Model logistik hierarkikal, Teori Gelagat Ditanggap
(TGT)

94

ABSTRACT

Ketagihan Telefon Pintar dalam Kalangan Pelajar Sekolah Menengah

NUR SYIFA RAMLI
Kolej Universiti Islam Antarabangsa Selangor

[email protected]
MARHAINI ABDUL GHANI
Kolej Universiti Islam Antarabangsa Selangor

[email protected]
ALAWIYAH TENGAH
Kolej Universiti Islam Antarabangsa Selangor
[email protected]

ABSTRAK

Penggunaan dan ketagihan telefon pintar di kalangan pelajar sekolah menengah semakin berleluasa
dan menjadi isu yang menarik perhatian pengkaji kerana ia membawa kesan yang buruk kepada pelajar.
Kajian ini dilakukan untuk mengkaji ketagihan telefon pintar dalam kalangan pelajar sekolah
menengah. Secara spesifik, kajian ini bertujuan untuk melihat hubungan di antara faktor luaran dan
faktor dalaman dengan ketagihan telefon pintar. Faktor dalaman yang dikaji adalah kawalan diri dan
keyakinan diri, manakala faktor luaran pula adalah faktor media dan faktor rakan sebaya. Kajian ini
berbentuk kuantitatif dan deskriptif. Kaedah kutipan data adalah menggunakan borang soal selidik dan
responden terdiri daripada 306 pelajar tingkatan satu hingga tingkatan tiga di salah sebuah sekolah
menengah di daerah Kajang. Kajian ini menggunakan analisis korelasi untuk mengkaji hubungan di
antara faktor dalaman dan faktor luaran dengan ketagihan telefon pintar. Hasil analisis korelasi
mendapati faktor dalaman iaitu kawalan diri dan keyakinan diri dan faktor luaran, media dan rakan
sebaya mempunyai hubungan positif yang signifikan dengan ketagihan telefon pintar. Ini menunjukkan
semakin rendah kawalan diri dan keyakinan diri serta semakin kuat pengaruh media dan rakan sebaya
terhadap pelajar maka semakin tinggi ketagihan mereka terhadap telefon pintar.
Kata kunci: Ketagihan, Telefon pintar, Kawalan diri, Keyakinan diri, Media, Rakan sebaya

95

ABSTRACT

The Impact of COVID-19 Outbreak towards Islamic Banking: The Case of
Malaysia

IRDA SYAHIRA KHAIR ANWAR
Universiti Teknologi MARA, Perak Branch, Tapah Campus, Perak

[email protected]
NORUL AKMA MANSOR
Universiti Teknologi MARA, Perak Branch, Tapah Campus, Perak

[email protected]
SITI MARLIA SHAMSUDIN
Universiti Teknologi MARA, Perak Branch, Tapah Campus, Perak

[email protected]
FARAH HUSNA MOHD FATZEL
Universiti Teknologi MARA, Perak Branch, Tapah Campus, Perak

[email protected]

ABSTRACT

Coronavirus disease (COVID-19) is a new infectious disease which has affected most countries all over
the world including Malaysia. The first case of COVID-19 in Malaysia was reported on 24 January
2020. As the cases were growing tremendously, the Government of Malaysia has implemented a
preventive measure to prohibit movement and mass assembly nationwide which known as Movement
Control Order (MCO). During this period, all the business activities are suspended and this has resulted
an estimated total loss of MYR 63 billion. Even banking sector is one of essential services that are
allowed to be in operation during this outbreak, this sector is still being affected due to slow economic
activities. Hence, this paper aims to study the impact of COVID-19 outbreak towards the banking
industry specifically in Islamic banking sector as Malaysia is one of the Islamic finance hub in the
world. This study envisages to contribute knowledge for researchers and policy makers to understand
the direct and indirect impacts to the banking system either internally or externally.
Keywords: Impact, Coronavirus, Islamic banking, Malaysia, COVID-19 outbreak

96

ABSTRACT

Learning Accounting Standards Using Locally Developed Case Study

ZAINI EMBONG
Universiti Kebangsaan Malaysia

[email protected]
KAMARUL BARAINI KELIWON

Universiti Kebangsaan Malaysia
[email protected]

ABSTRACT

Accounting is a special subject with unique theories and strong practicableness to real life situations.
The use of case study method in teaching accounting can bridge the gap between theoretical concepts
and actual practice, as most case studies are based on real-life situation. Furthermore teaching
accounting standards can be challenging because most students cannot appreciate the background in
which the standards will be applied. Hence, the use of cases can provide students with the background
of industry leading them to better appreciate the application of the standards. The case used therefore
need to not only be based on real-life situation but also familiar to the students. There is however
limited case study that is locally developed especially related to agriculture. Given this background,
the “Story of Patin” is written based on a real situation of a fish farmer, Shah. The main objective is to
help students to understand and apply the relevant accounting standards based on real life situation.
The case is based on Shah’s difficulty in running his patin farm which although highly demanded is
not making much profit. One of the contributing factors could be improper record keeping. The case
walks you through the process of determining revenue and expenses for the farm. The students are also
required to identify assets and other costs related to the farm. Students’ feedbacks reported that the case
improved their understanding on the recognition and measurement of revenue, assets and most
importantly accounting for agriculture.
Keywords: Accounting for agriculture, Revenue, Assets, Case study, Malaysia

97

ABSTRACT

Determinants of Online Learning Readiness among University Students

KAMARUL BARAINI KELIWON
Universiti Kebangsaan Malaysia
[email protected]
ZAINI EMBONG
Universiti Kebangsaan Malaysia
[email protected]
ABSTRACT

Most of Malaysia public universities students normally have a face-to-face lecture. However, due to
Covid-19 pandemic the learning landscape was totally changed. All universities introduced an online
learning to the students regardless the students are ready or not. Thus, this study aims to explore the
determinants of online learning readiness among university students. An online survey was distributed
to all accounting students in Faculty of Economic and Management, University Kebangsaan Malaysia.
There were 462 accounting students responded to the survey. 58.4% of the respondents were ready for
the online learning. From their online learning experience, location, types of internet access and internet
data quota are the determinants of their online learning readiness. The findings of this study may
provide an insight to the university administrator in setting an online learning policy.
Keywords: Online learning, Accounting, Determinant, Higher education, Malaysia

98