Buletin FPN S3 Edisi 4

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Sebarang maklumat yang terkandung Siti Hawa Shuid
dalam majalah ini merupakan
eISSN:
pengetahuan dan pendapat peribadi Akma Hidayu Dol @ Abdul Wahid
penulis artikel. Pembaca dinasihatkan Amariah Hanum Hussin

untuk mendapatkan pandangan Pereka Grafik:
profesional sebelum mengikuti mana- Norhidayah Ismail
mana maklumat dalam majalah ini. Pihak Saflina Azis
universiti, penerbit dan sidang redaksi

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© FPN 2022

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Isi Kandungan:

Perkara Muka Surat

Dari Meja Pengarang……………………………………………………………………………...... 3
Personality Types of Accountants…………………………………………………………………. 4
Benefit to be a member of Professional Accounting Organization for Academicians……….. 6
Program Individual Tax Education: Encourage & Engage……………………………………… 8
Innovation in Teaching: The Use of Blended Learning Approach……………………………... 10
Game Design Elements to Motivate Students…………………………………………………… 12
Recognising The “Red Flags” Of Get-Rich-Quick Schemes……………………………………. 14
Intellectual Capital: An Overview………………………………………………………………….. 17
Kembali Semula ke Kampus Selepas Pandemik Covid 19..................................................... 19
Secebis Ujian Kehidupan Demi Sebuah Kesedaran............................................................... 21
Pencapaian Fakulti.................................................................................................................. 23

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The 4th bulletin, the 2nd issue for 2022 of
our bulletins, is finally ready. The world is
opening, welcoming travellers from
everywhere. It is like the world is coming to
life again, and so are the campuses. Life
started to get busier, but it is a relief that
many are still taking precautions to avoid
spreading C-19. In all the excitement, we
must remember that C-19 is still lurking
around so as online scammers. The digital
world has opened more opportunities for
scammers to carry out their dirty acts to
con victims. Please stay safe and play our roles in curbing the spread of
both the virus and scams. Enjoy the reading!

Dr Raziah Bi Mohamed Sadique
Ketua Pengarang
Fakulti Perakaunan UiTMCNS Kampus Seremban

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PersonalityTypesof Accountants

by Wan Mardyatul Miza Wan Tahir & Ja’izah Abdul Jabar

According to Psychologist Carl Jung, there are 16 personality types among humans. The Jung
personality test measures human behaviour on preferences for dealing with and relating to people,
processing information, making decisions, and organizing their life. This test measures concept similar
to the MBTI test (Myers–Briggs Type Indicator model):

Source: https://en.wikipedia.org/wiki/Myers%E2%80%93Briggs_Type_Indicator#/media/File:MyersBriggsTypes

The Australian Bureau of Statistics describes the professional profiling and characteristic personality
qualities of Accountants and those in the Financial Sectors that match 6 of Jung’s 16 personality types.
They are ESTJ, ESFJ, ISTJ, ISFJ, ENFJ and ENFP. Interestingly, 4 out of 6 types of personality start
with the letter E which represents the extrovert type. This makes sense since nowadays an accountant
needs to be able to socialize with clients and even co-workers. The table below shows the main
characteristics of the 6 personality types that match accountant traits:
The ESTJ has personality type which are good qualities for an accountant. In addition, they rely more
heavily on facts than theories and are consistent and observant. While ESFJ are typically very compliant,
and this natural desire to adhere to rules and traditions is an asset working as an accountant. On the
other hand, ISTJ personality types are significant traits for accountants, who should be responsible and
trustworthy. The ISFJ personality type has introverted sensing and thinking functions yet diligently serves
others. Next ENFJ personality types are considered the “mentors” and their communication skills leading
others to success provide great potential for ENFJs to thrive in a leadership position in the accounting
field. Finally, the ENFP personality types are called “advocates” and make positive contributions in their
careers.

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Accounting professionals must be able to have critical thinking ability and problem-solving skills, as well
as pay close attention to details while dealing with a company's or an individual's finances. As a result,
the other observation found that the ESTJ and ISTJ personality types are the best fit for working as
accountants. ESTJs are considered to be conventional and can handle any task that comes their way.
In fact, 1996 research by Landry et al. discovered that 25% of accounting students tested as ESTJs.
Whereas the ISTJ is the epitome of a model accountant. ISTJs obey the rules, which are essential traits
when working in the field of accounting. Their meticulous and detailed nature as well as follow
guidebooks and schedules are also evidence that they are a perfect fit for the role of an accountant.
In conclusion, Psychological Science research shows that an employee whose personality traits closely
match the traits that are ideal for a job is likely to earn more than their less-suited colleagues. The idea
of the accountant profession being suitable for introverts only is untrue. Today, many responsibilities
require accountants to socialize and build networking with people. Anyway, does your personality match
your job? Let’s try MBTI questionnaire - https://www.16personalities.com/free-personality-test

Source: https://www.ashtoncollege.ca/career-options-for-your-myers-briggs-personality

References
6 Personality types of Accountants according to Carl Jung by Nicole Wheeler
(https://www.linkedin.com/pulse/6-personality-types-accountants-according-carl-jung-nicole-morgan)
Career Options for Your Myers-Briggs Personality Type [Updated 2022] by Jaxine Kurniawan
https://www.ashtoncollege.ca/career-options-for-your-myers-briggs-personality-
type/#:~:text=As%20a%20result%2C%20the%20ESTJ,fit%20for%20working%20as%20accountants

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Benefit tobeamemberof Professional AccountingOrganizationfor
Academicians

by Rafizan Abdul Razak & Akma Hidayu Dol@ Abdul Wahid

There are many professional and statutory accounting bodies that govern the practice of an accountant
worldwide. One of the statutory bodies is Malaysian Institute of Accountant (MIA) which was established
under the Accountants Act 1967. The Institute is mainly responsible to regulate and develop the
accountancy profession in Malaysia in support of nation building. Currently, there are more than 37,500
members involved in businesses across all industries in Malaysia and around the world.

Members’ Employment Distribution Members

Academia 832

Commerce/Industry 24,600

Public Practice 8,718

Public Sector 3,635

Resource: MIA Website August 2022

Do you know that even though you as academicians and do not practice as Chartered Accountants in
Malaysia, may also have an opportunity to become an associate member of the Institute if they fit the
requirement of Section 14(3) of the Act and the applicable Rules. Pursuant to the Act, those who are not
eligible to practice as Chartered Accountants in Malaysia, may also be admitted as Licensed accountants
and for those who are closely associated with the profession of accountancy or who has participated in
the advancement of accountancy training and education may be admitted as Associate members.

What is the benefit of being a member of the Institute? The following information provides a lot of insight
that might be interesting to you.

• MIA members benefit from special services and privileges that are intended to boost professional
competency and overall wellbeing such as admission to a wide range of learning resources.

• Work together with numerous leading brands that will give benefit in life or work.
• Opportunity for professional growth and development such as joining conferences, professional

certified programs, courses, and seminars which to upskill and talent.

How to become an associate member? From my
own experience applying for membership is not
difficult as long as you are teaching accountancy
courses at your institution or
university. Academicians who wish to register as
an Associate member must submit a Record of
Teaching Experience (RTE) to support not less
than 3 years’ experience in teaching accountancy
or accounting- related subjects at an institution of
higher learning or equivalent. Other than filling in
and submitting relevant documents, you must pay

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the application fee payment of RM700.00 in which to be made through Payment gateway (iPay88).
Finally, all newly admitted members would be required to attend the Member Induction Course (e-MIC)
which is conducted via e-learning within 6 months from the date of admission as stated by The Institute’s
By-Laws. In addition, as an associate member you must pay the annual membership fees of RM200
yearly and this fee is claimable depending on your institution or university’s regulation.

What makes a person eligible to apply for
MIA membership as a Chartered
Accountant? If you wish to apply as a
Chartered Accountant, you need to have
one of the following qualifications.

Examples of final examination specified in
Part I of the first schedule of the Accountant
Act 1967 are the final examinations of the
Universiti Teknologi MARA for the Ijazah
Sarjana Muda Perakaunan (Degree of
Bachelor of Accounting) and the final
examination of the Universiti Utara Malaysia
for the Ijazah Sarjana Muda Perakaunan
(Kepujian) (Degree of Bachelor of
Accounting (Honours). Examples of final
examinations specified in Part II of the first schedule of the Accountant Act 1967 are Malaysian
Association of Certified Public Accountants (MICPA) and Association of Chartered Certified Accountants
(ACCA UK). We would advise you to visit www.mia.org.my to get more information on Part I and II of the
Accountant Act 1967. However, if you do not possess a qualification recognised under Part and Part II
of the First Schedule to the Act, the MIA QE provides an alternative pathway for admission to become a
Chartered Accountant.

In addition to the above eligibility, the applicants would need to obtain not less than 3 years of practical
working experience in the service of chartered accountant or in a government department, local authority
or other commercial, financial, industrial, or professional organisation or any other undertaking approved
by the MIA Council.

You can visit www.mia.org.my to get more information on Part I and II of the Accountant Act 1967.

To conclude, come join Malaysian Institute of Accountant now.

Bibliography:

https://mia.org.my/about-us/

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ProgramIndividual TaxEducation: Encourage&Engage

by Ida Haryanti Mohd Noor, Norhidayah Ismail, & Siti Hawa Shuid

Pada 2 Julai 2022 yang lalu bersamaan dengan hari Sabtu, para pensyarah Fakulti Perakaunan yang
mengajar subjek Percukaian 1 (ACC426) telah mengadakan satu program khas secara dalam talian
bersama para pelajar yang mengambil kod kursus tersebut. Program yang dinamakan sebagai Individual
Tax Education: Encourage & Engage telah diadakan sebagai pelantar untuk:
i. membantu pelajar dalam menyiapkan tugasan berkumpulan mengikut garis panduan yang telah

ditetapkan; dan
ii. mengukuhkan lagi kefahaman pelajar terhadap topik percukaian sebagai persediaan menduduki

ujian penilaian berterusan yang terakhir.
Program ini telah dikelolakan oleh Puan Ida Haryanti Mohd Noor, Puan Norhidayah Ismail dan Puan Siti
Hawa Shuid. Seramai 60 orang pelajar yang terdiri daripada para pelajar bahagian 4, 5 dan 6 dari Fakulti
Sains Pentadbiran dan Pengajian Polisi telah menghadiri program ini.
Program ini bermula pada jam 8 pagi dan berakhir pada jam 5 petang yang mana ia dibahagikan kepada
3 sesi iaitu:
1. sesi 1 yang membincangkan 3 topik berkaitan Resident Status for Individual, Employment Income

dan Business Income;
2. sesi 2 yang membincangkan 3 topik berkaitan Partnership, Allowances and Charges (Plant &

Machinery, Industrial Building and Agriculture) dan Personal Tax; dan
3. sesi 3 yang melibatkan aktiviti soal jawab di antara pensyarah mengajar dan pelajar.

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Inisiatif ini juga merupakan salah satu kepelbagaian kaedah pengajaran yang di aplikasi oleh para
pensyarah dalam menambahbaik proses pembelajaran pelajar terutama dalam meningkatkan motivasi
pelajar setelah sekian lama belajar secara dalam talian. Melalui program sebegini, para pelajar dapat
memperoleh ilmu yang boleh diaplikasikan dalam aktiviti penilaian berterusan (tugasan kumpulan dan
ujian).
Semasa program, pelajar diberikan pendedahan tentang cara-cara mengenal pasti maklumat
percukaian dan menganalisis maklumat tersebut mengikut tatacara pengiraan percukaian yang sebenar.
Pelajar dibekalkan dengan contoh dokumen sebenar bagi seseorang individu pembayar cukai dan
melalui dokumen tersebut, pelajar perlu merekod maklumat percukaian dan mengira jumlah cukai yang
perlu dibayar oleh individu pembayar cukai tersebut.
Kesimpulannya, program sebegini diharapkan dapat menjadi satu medan terbaik bagi para pelajar untuk
lulus cemerlang di dalam kod kursus ini. Selain itu, ia juga dapat memberikan kefahaman lebih jelas
kepada pelajar tentang kepentingan cukai kepada negara, tambahan pula, para pelajar ini bakal menjadi
pembayar cukai negara pada masa hadapan.

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InnovationinTeaching: TheUseof BlendedLearningApproach

by Musliha Musman & Salwa Muda

As technology advances and daily life becomes more digitized, educators actively seek and anticipate
engaging in innovative teaching. Innovative teaching methods are proactive methods of teaching that
are diametrically opposed to traditional methods in which students learn from educators face to face in
the classroom. The purpose of introducing these new teaching methods is to strengthen student
understanding so that students can achieve optimal results.

There is a significant amount of innovation in education right now, and one of them is blended learning.
Blended learning, also known as hybrid learning, is an educational technique that combines the
advantages of face-to-face traditional classroom learning methods with online learning methods. It
enables both educators and students to gain from the best aspects of both methods. For instance, a
student might go to face-to-face classes and then supplement the lesson plan by completing online
learning.

Online learning is a learning approach
that uses innovative ways by utilising
internet technology that can be
accessible at any time and from any
location, allowing learning to occur not
only in the classroom and only during
class hours, but also outside of class
hours when needed (Saragih et al.,
2020). Online learning methods include
games, movies, tutorials, quizzes, and
social networking components that
students can access at time and place
through their devices such as smartphone or tablet. A study done by Setyaningrum (2018) found that
students who learn in blended learning approach have better conceptual understanding than their
counterparts. The students claim that they can access learning materials and review some challenging
topics at their convenience. AlKhaleel (2019) discovered that 84% of the respondents experience great
improvement in their language proficiency abilities as compared to traditional teaching approaches. The
study findings, demonstrating that blended learning has a positive impact on students’ learning.

Another advantage of blended learning is that it can increase students’ motivation by making them feel
at ease and have fun during class time (Sari et al., 2018). Furthermore, blended learning can boost
student involvement in learning the subject (Stepanova, 2020) as well as increase the students' digital
literacy (Sutisna & Vonti, 2020). This is due to the blended learning approach that provides students with
a variety of interesting learning activities via the web and other digital platforms. Students become more
excited to use a new learning strategy and so increase their drive to learn the subject. The other reason
is that, in contrast to the standard or dull textbooks, integrating audio and visual materials can benefit
students in engaging their creative minds and fostering their understanding.

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The main challenge in implementing blended learning is the lack of adequate infrastructure and access
to technology, which can impose some limitations on its effective implementation. Setyaningrum (2018)
discovered that students raised the issue of internet connection when practicing blended learning,
suggesting that educators should investigate and ensure that students have adequate internet
connection before implementing this new teaching method. According to a study by Rianto (2020),
internet connectivity is the biggest problem when implementing blended learning, and the students' top
suggestion is to fix all technological problems. Thus, it indicates that internet connectivity is a critical
issue that must be addressed to enable blended learning to be effective. Another issue that arises when
implementing blended learning is that students experience difficulties in maintaining their motivation to
work independently and avoiding distractions such as accessing other websites when learning online
(Setyaningrum, 2018). This would be one of the most difficult challenges to solve because it is tied to
personal willingness or personal self-regulated learning. Therefore, it is suggested that the educator give
the students some support to help them concentrate on their studies rather than opening other
programmes.

As a new educational innovation, blended learning has resulted in significant advancements in outcomes
across the field. It exposes students to new learning experiences, which may boost their interest and
motivation. To keep up with the present technological environment, educators must accept the challenge
of developing innovative teaching approaches. In order to maximize the implementations of various
blended learning models, adequate infrastructure and access to technology must be provided to ensure
the efficacy of blended learning.

References

AlKhaleel, A. (2019). The advantages of using blended learning in studying English as a foreign language
at the University of Tabuk. Modern Journal of Language Teaching Methods (MJLTM), 9(2), 1-7.

Rianto, A. (2020). Blended Learning Application in Higher Education: EFL Learners' Perceptions,
Problems, and Suggestions. Indonesian Journal of English Language Teaching and Applied
Linguistics, 5(1), 55-68.

Saragih, M. J., Cristanto, R. M. R. Y., Effendi, Y., & Zamzami, E. M. (2020, June). Application of blended
learning supporting digital education 4.0. In Journal of Physics: Conference Series (Vol. 1566, No.
1, p. 012044). IOP Publishing.

Sari, I. F., Rahayu, A., Aprilia Sari, D. I., & Sulisworo, D. (2018). Blended learning: Improving students'
motivation in English teaching learning process. International Journal of Languages’ Education and
Teaching, 6(1), 163-170.

Setyaningrum, W. (2018). Blended Learning: Does it help students in understanding mathematical
concepts?. Jurnal Riset Pendidikan Matematika, 5(2), 244-253.

Stepanova, E. V. (2020). The blended learning in higher education. In European Proceedings of Social
and Behavioral Sciences EpSBS (pp. 872-880).

Sutisna, E., & Vonti, L. H. (2020). Innovation development strategy for hybrid learning based English
teaching and learning. English Review: Journal of English Education, 9(1), 103-114.

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Game Design Elements to Motivate Students

by Akma Hidayu Dol@Abdul Wahid & Rafizan Abdul Razak

To us, it is a big success if we were able to attract the non-accounting students to love the accounting
courses. The implementation of Open Distance Learning (ODL) in all public universities in Malaysia has
led us to the creation and development of digital games as a tool to attract the non-accounting students
to learn accounting in easy and fun ways. The idea was that if the learning was fun, it would encourage
students to spend a significant amount of their free time on learning to acquire as much knowledge as
they could.
In creating a digital game, it is essential to recognise its own purpose in the learning process. Digital
games created for education are not the same as for entertainment, which focus on entertaining (Tay et
al, 2022). Prior to the development of a game, educators need to know the purpose of the various game
features and how the design elements can help achieve the learning objectives. Through analysis of a
few articles, we would like to highlight three basic game design element that are used to motivate players
and sustain their engagement in learning.

A reward or scoring system is the most highlighted game design element by many articles to be used as
game achievements. The achievement could be measured by using points or coins. Some might want
to use a recognition system which focuses on the completion and quality of work. For example, the player
has 30 minutes to complete each of the game tasks and receive a badge or certificate. A leader board
and levelling systems also can be used to encourage the player to compete with each other. The element
provides engaging and interactive learning experience among the students and can be further expanded
by including inter-player interactions (Kucher, 2021) such as within a small group of members.
Other elements that are often used to engage and motivate the students are the use of story
plots. However, story plots may affect the duration and complexity of the game. Thus, it is important to
consider the details and information that need to be included in the story plots as some researchers
found that, in highly complex simulations, the learning process could be impeded.

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Multisensory integration of gaming components is achieved
through the inclusion of sound effects, music, narrators’
speaking voice, videos, animation, and other media elements.
High level emotional involvement along with the improvement
of player learning skills are attributed to the multi-sensory
immersion in the game (Maraffi et al., 2017). Other than that,
role-playing or character’s identity also affect student’s
motivation and engagement.

References:
Kucher, T. (2021). Principles and best practices of designing digital game-based learning environments.

International Journal of Technology in Education and Science (IJTES), 5(2), 213-223.
Maraffi, S., Sacerdoti, F. M., & Paris, E. (2017). Learning on gaming: A new digital game-based learning

approach to improve education outcomes. US-China Education Review A, 7(9), 421-432.
Tay, J., Goh, Y. M., Safiena, S., & Bound, H. (2022). Designing digital game-based learning for

professional upskilling: A systematic literature review. Computers and Education, 184.

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RecognisingThe“RedFlags” Of Get-Rich-
Quick Schemes

by Eley Suzana Kasim, Norlaila Md Zin, & Hazlina Mohd Padil

In the late 1980s, Malaysians were shocked to find out about a get-rich-quick scheme organised by
Osman Hamzah or more famously known as Pak Man Telo. He was a man from Taiping, Perak who
was employed as a journalist of local newspapers in the 1960s and 1970s. His modus operandi involved
setting up a company in 1972 that offered a fraudulent deposit taking activity known as Skim Pertama
Berhad or Skim Pak Man Telo. In total, there were around 50,000 subscribers who contributed an
estimated amount of RM90.9 million to the scheme. The scheme was very attractive at the beginning as
“investors” were paid high dividend pay-out even though there was no real business model used by the
perpetrator. It was not until a few months have elapsed that the depositors started to realise it was a
scam and demanded they were to be refunded with their “investment” money.

Since Pak Man Telo, many other get-rich-quick schemes were devised with the same aim to obtain
money illegally. Unfortunately, people keep being deceived by so many versions of get-rich-quick
schemes up until today. What makes it interesting is the evolution of the fraud modus operandi to keep
pace with technological advancement. Nowadays, perpetrators manage to keep abreast of the latest
digital technology and use it to their own advantage to cheat people such as using social media.

So, a question arises as to why people keep on getting cheated even though cases after cases of get-
rich-quick schemes are found and alerted by authorities. In Malaysia, several government agencies play
their role in creating awareness among the public on fraudulent schemes. For example, Royal Malaysia
Police (RMP) set up a formal department known as the Commercial Crime Investigation Department
(CCID). Established in 2006, the department is responsible to arrest, carry out investigations and
prosecute white collar criminals who commit fraudulent acts, criminal breach of trust, cybercrime forgery
and the like, whether such activities are committed by individuals or by syndicates.

Apart from RMP, Bank Negara Malaysia (BNM), acts as the regulatory body involved in preventing get-
rich-quick schemes. At BNM, complaints regarding get-rich-quick schemes received will be followed up
by conducting preliminary assessment. The assessment will be based on the requirement of the law and
must be furnished with documented evidence such as brochures and agreements. If the complaints are
sufficiently considered as a case to be highlighted, the case will be forwarded to a working committee or
the investigation department. Despite the authorities’ role in preventing the scams, members of the public
should be proactive in deterring themselves from becoming victims of the fraudulent schemes. This is
where the public should be aware of signs or “red flags” that could indicate the wrongdoing before they
venture into the schemes. Lifshitz (2021) and Raghuram & Dubey (2021) highlighted several red flags
as shown in Figure 1.

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“Guaranteed” High returns a false sense of
high but low risks urgency to join

investment RED Unregistered
returns FLAGS investments
with authorities
Overly Difficulty
consistent receiving
payments to
returns cash out

Figure 1. Red Flags of Get-Rich-Quick Schemes

1. High returns but low risks

There is cause for concern when there is a substantial guaranteed return on investment and no risk
associated with the transaction. No risk-free investment yields a high return in the financial markets.
When investing, the rule of thumb is always that the greater the potential reward, the greater the
associated risk. Anyone who hears "hidden markets" or "primary bank guarantees" should immediately
escape.

2. A false sense of urgency to join

Perpetrators will normally try to coerce potential investors to invest without providing the time needed to
consider the investment. There will be possibilities that potential investors fall trap to the artificial time
constraint. Investing requires careful consideration from potential investors before parting their money.
Apart from potential returns, there are other elements to be considered as well including the financial
position of a company that offers the returns.

3. Unregistered investments with authorities

Prospective investors should be cautious if they invest with unregistered investments. A thorough check
with the relevant agencies to confirm that they are dealing with a registered business is needed. Bank
Negara Malaysia and the Securities Commission require investment professionals to be licensed or
registered to enable authorities to trace scammers. The Securities Commission provides a regularly
updated list of websites, financial products, businesses, and individuals that are not legitimate. As a
result, investors must be diligent in their research to avoid becoming easy prey for criminals.

4. Difficulty receiving payments to cash out

The initial return, which is normally a very high return, barely alerts an investor. Problems arise when
investors decide to cash out the returns. In most cases of get-rich-quick schemes, victims complain of
the difficulty in receiving payments when they decide to withdraw money. Perpetrators will give excuses

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of lengthy process, or they can even influence the victims to re-invest the returns to avoid payments to
the victims.

5. Overly consistent returns

One of the warning signs of get-rich-quick schemes is when the return on investment is guaranteed to
remain constant regardless of the ups and downs of the business cycle. Although risk can be minimised,
it can never be fully eliminated. Returns on investments almost always mirror the cycle of the
economy. When the economy is booming, returns go up, but they go down when the economy is in a
recession. It is therefore questionable if an investment provides a promise of consistent returns over a
long period of time.

6. “Guaranteed” high investment returns

Investment is an uncertain endeavour and that a “guaranteed” high investment returns should alert
potential investors of being potential victims of investment scam. Perpetrators often lure potential victims
by giving promises that their investment schemes can guarantee high returns. Depending on the duration
of the investment, low-risk investments such as guaranteed investment certificates from licensed banks
can usually provide returns of less than one percent per year and up to slightly more than two per cent
per year.

Conclusion

Potential investors should be more knowledgeable when it comes to choosing their investment portfolios.
Investing in illegal get-rich-quick schemes must be avoided. By recognising the red flags of fraudulent
schemes, investors would be more protected against unnecessary losses.

So, protect yourself from being a victim of get-rich-quick schemes!

References

Amoah, B. (2018). Mr Ponzi with fraud scheme is knocking: Investors who may open. Global Business
Review, 19(5), 1115-1128.

Muda, M., Aziz, M. Y. A., & Rozali, M. H. (2003). Kajian Kegiatan Sekim Cepat Kaya di Semenanjung
Malaysia. Kolej Universiti Islam Malaysia. https://oarep.usim.edu.my/jspui/handle/123456789/15881

Bosley, S. & Knorr, M. (2018). Pyramids, Ponzis and fraud prevention: Lessons from a case study. Journal
of Financial Crime, 25 (1), 81-94, https://doi.org/10.1108/JFC-10-2016-0062

Lifshitz, T. J. (2021, July/August). On Bitcoin and Ponzi Schemes. The Federal Lawyer. https://kttlaw.com/wp-
content/uploads/2021/08/KTT-Federal-Lawyer-On-Bitcoin-and-Ponzi-Schemes-mediaclip-8.06.21.pdf

Mohammed, U. (2021). Effect of Ponzi schemes on a country: the case of Ghana. Journal of Financial Crime,
28(3), 926-939. DOI 10.1108/JFC-09-2020-0177

Raghuram, V., & Dubey, M. (2021). Delving into Ponzi Schemes-Evolution Impact and
Enforcement. Available at SSRN 3869793.

Securities Commission Malaysia (n.d.). Investor Alert List. Retrieved October 18, 2022 from
https://www.sc.com.my/regulation/enforcement/investor-alerts/sc-investor-alerts/investor-alert-list

Williams, J. M., Strauch, S., & Duncan, D. (2018). Ponzi Schemes and the Awareness of South Carolina
Students to Financial Fraud. [Senior Theses, University of South Carolina]
https://scholarcommons.sc.edu/senior_theses/227

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Intellectual Capital: An Overview

by Salwa Muda & Musliha Musman

Intellectual capital (IC) refers to intangible assets that include knowledge, information, intellectual
property, and experience that can be used to create value for a firm. The term “intellectual capital” was
first introduced by Galbraith in 1969 who describe IC as an intellectual contribution owned by individuals.
Thus, IC is a firms’ collective brainpower and the sum of everything everybody in a company knows that
gives it a competitive edge (Stewart (1997). As an intangible asset, even though not captured and
reported in financial statements, IC’s role is vital in outlining and enforcing strategies. In particular, IC
supports reliance to human and firms’ structures in today’s economic condition. Firms in the new
knowledge era are concentrating on the challenging tasks of growing and managing knowledge
resources, changing economic and political systems, and increasing stakeholder demands. This has
caused firms to be at their competitive advantage to deliver their capabilities through clearly defined
strategies to survive in the market. As a result, IC appears as one of the crucial elements in the process
of value generation.

Several IC definitions have been recommended by academics and practitioners. From the accounting
perspective, IC is referred to a gap between the accounting book value and market value of company
(Stewart 1997; Sveiby 1997). Sveiby (1997) refers the intangible assets or IC as a ‘family of three’ that
consists of individuals’ competence, internal structure, and external structure. Individuals’ competence
includes skills, education, experience, values, and social skills that represent the capability of people in
an organisation to act in various situations. Internal structure comprises patents, concepts, models and
computer and administrative systems, while external structure refers to relationships with customers and
suppliers, brand names, trademarks, and reputation. Brooking (1996) grouped intellectual capital into
four major groups of assets: market assets, infrastructure assets, intellectual property assets and human-
centred assets. Market assets refer to assets that can provide firm power in the marketplace such as
brands, customer base, reputation, distribution channels and so on. Infrastructure assets include
management processes, philosophies, financial systems as well as information technology which assist
firms in the business operations and
communication with other parties. Intellectual
property assets are patents, copyrights, design
rights and trademarks that are protected by law.
Human-centred assets comprise of skills,
knowledge, and expertise of the employees,
which do not belong to the firms. Meanwhile,
Mayo (2000) categorised IC into human capital,
organisational capital, and customer capital.
Human capital includes individual competence
and experience, judgement, wisdom,
leadership, and motivation, while organisational
capital consists of systems, methodologies,
culture, patents, knowledge, and databases.

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Customer capital refers to customer contracts, relationships, loyalty, satisfaction, image, reputation, and
brands.

Despite the various IC elements described by scholars, IC
constitutes three basic elements which are human capital,
structural capital, and external capital. Human capital refers to
the competencies, knowledge, skills, education, capacities, and
abilities acquired by individuals, groups and societies that will
lead them to execute their responsibilities in achieving the stated
firm goals. Human capital is presumed as the most important
intellectual resource in value creation of the firms where firms
without capable human capital will not be able to function
properly. Structural capital is non-human storehouses of
knowledge that are owned and controlled by firms, remain in the
firms when employees leave the firms after working hours,
provide support to employee performance, improve productivity, and strengthen the firm operations
(Brooking, 1996; Stewart, 1997). Structural capital linked closely with human capital, where poor systems
and procedures may not be able to fully utilise the human capital quality embedded in the employees
and hinder the efficiency of the overall intellectual capital of the firms concurrently. The knowledge flows
that involve internal and external structures as well as individuals that can help firms with value creation
is known as relational capital. Hence, the continuous engagement of the firms with external agents such
as customers, distribution channels, banks and governments provide firms with valuable knowledge
about the products, industry and market that can be used to increase value and performance as opposed
to the competitors.

As a unique set of intangible assets, IC enables firm to achieve better performance and competitive
advantage. The rapid changes in modern business environment requires firms to quickly adapt to the
changes. IC provides the real value to help in solving the challenges that face businesses in the dynamic
economy. Hence, proper utilization and management of IC must be practiced by the management of the
firms to achieve sustainable competitive advantage and simultaneously remain relevant in the industry.

References

Brooking, A. (1996). Intellectual capital: Core asset for the third millennium enterprise. London:
Thompson International Business Press.

Mayo, A. (2000). The role of employee development in the growth of intellectual capital. Personnel
Review, 29(4), 521–533. doi:10.1108/00483480010296311

Sveiby, K. E. (1997). The new organization wealth: Managing and measuring knowledge-based assets.
New York: Berrett-Koehler.

Stewart, T. (1997). Intellectual capital: The new wealth of organizations. Doubleday. New York.

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Kembali SemulakeKampusSelepasPandemikCovid19

oleh Rafizan Abdul Razak

Selepas hampir dua tahun lebih atau lima semester sesi pembelajaran dan pengajaran di Universiti
Teknologi MARA Kampus Seremban dijalankan secara atas talian akibat Pandemik Covid 19 maka kini
tibalah masa untuk semua pelajar kembali semula ke kampus untuk mengikuti semula pengajian mereka
secara bersemuka sepenuhnya. Sepanjang tempoh itu, secara umumnya kebanyakan pelajar dan
warga pengajar telah berjaya menyesuaikan diri dengan suasana pembelajaran dan pengajaran atas
talian walaupun pada awalnya terdapat banyak cabaran yang perlu dihadapi seperti menyediakan bahan
pengajaran, perubahan kaedah penyampaian, tempoh semester yang panjang, perubahan kaedah
penilaian, capaian internet dan lain-lain.
Kaedah pembelajaran atas talian telah memberi peluang kepada semua pelajar untuk lebih berdikari
dan bertanggungjawab dalam pengajian masing-masing kerana mereka perlu belajar di kediaman
masing-masing dan tiada rakan- rakan duduk sekelas bersama-sama. Belajar atas talian tidak dinafikan
memberi kelebihan dari segi masa yang lebih fleksibel, membantu menjimatkan kos operasi universiti
dan peluang untuk pelajar mendapat maklumat tanpa sempadan di serata dunia.

Namun, berdasarkan pengalaman dan pemerhatian penulis untuk memastikan keseimbangan dalam
proses pembelajaran, pengajaran dan pengetahuan pelajar yang lebih mendalam, kaedah pembelajaran
secara bersemuka dan atas talian perlulah berjalan seiring. Ini sangat penting untuk memastikan pelajar
benar-benar bersedia untuk memasuki alam pekerjaan yang lebih mencabar kini.
Apabila pelajar hanya belajar secara atas talian, mereka tidak merasai pengalaman unik yang boleh
didapati ketika berada di dalam kampus sebenar. Kehidupan pelajar di kampus boleh membantu
mencorakkan pemikiran, peradaban, sikap, integriti dan kemahiran insaniah seperti komunikasi lisan
yang efektif apabila bersemuka diantara satu sama lain berbanding dengan hanya berkomunikasi
melalui gajet.
Pelbagai aktiviti pelajar yang sebelum ini dilaksanakan di dalam kampus telah kembali meriah dengan
program pelajar seperti pameran projek pelajar, sukan antara kolej atau fakulti, karnival atau
pengucapan awam di Pusat Kegiatan Pelajar (PKP). Aktiviti -aktiviti pelajar ini dapat memberi peluang
kepada pelajar untuk mengasah bakat dan menguasai pelbagai kemahiran seperti pengurusan majlis,
kepimpinan dan khidmat masyarakat di dalam atau di luar kampus sekali gus membantu membina

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keyakinan diri pelajar apabila keluar dari universiti kelak. Cabaran yang dihadapi oleh pelajar yang
kurang berkemampuan untuk mendapat capaian internet yang laju atau kekurangan data sepanjang
semester untuk pembelajaran dan pengajaran juga dapat diatasi apabila sesi kuliah bersemuka
dijalankan di kampus.
Apa pula pandangan warga pengajar?
Sebagai tenaga pengajar dan pendidik, penulis percaya warga pengajar sentiasa berada dalam keadaan
siap sedia dan cakna dengan perubahan semasa. Proses penyampaian pengajaran dan pembelajaran
pelajar sudah pasti boleh dikendalikan dengan lebih baik apabila telah menggunakan platform atas talian
selama dua tahun lebih dan menggunakan pelbagai aplikasi teknologi seperti MSTeam, google meet,
Webex dan lain-lain. Tenaga pengajar dan pendidik masih boleh menggunakan aplikasi tertentu untuk
sesuatu tugasan projek atau syarahan dan pada masa yang dapat berinteraksi dan bertemu dengan
pelajar untuk memberi lebih pemahaman kepada mereka dengan lebih efektif. Penggunaan inovasi
permainan dalam pembelajaran seperti OV Game, Smart Costing Game, kahoot, live worksheet dan
lain-lain boleh diteruskan untuk menjadikan pengajaran secara bersemuka lebih menarik dan tidak
membosankan pelajar.
Proses penilaian kerja kursus seperti ujian atau peperiksaan akhir kepada pelajar juga boleh dilakukan
dengan lebih objektif dan mudah dikawal selia berbanding dengan mengadakan penilaian atas talian
semata-mata yang terdedah kepada risiko meniru dikalangan pelajar. Kehadiran teknologi yang canggih
juga masih tidak boleh menggantikan peranan tenaga pengajar dan pendidik dalam menerapkan nilai-
nilai akhlak dan adab dalam menuntut dan menguasai ilmu kepada para pelajar.
Akhir kalam selamat kembali ke kampus untuk semua pelajar.

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SecebisUjianKehidupanDemi SebuahKesedaran

oleh Jamil Mohamed Sapari & Amariah Hanum Hussin

Ketika diuji dengan penyakit berjangkit yang menjangkiti diri sendiri dan keluarga, seringkali berasa
betapa kerdilnya kita sebagai manusia yang tidak mampu melawan takdir Allah. Sesungguhnya memang
benar lah sakit itu sebahagian dari kehidupan. Pepatah ada menyebut, sihat sebelum sakit. Dan Allah
juga mengingatkan bahawa sakit itu penghapus dosa, sekiranya kita redha dengan ujian Allah.

Setelah sekian lama Allah kurniakan nikmat kesihatan yang tidak terperi, sehingga terlupa untuk
mensyukuri nikmat yang seharusnya diraikan dengan meningkatkan ketakwaan kepada Allah. Justeru
apabila Allah turunkan ujian kesihatan bersilih ganti, maka muhasabah diri yang sentiasa alpa dengan
kehidupan duniawi ini. Ya solat, berpuasa, berzakat semuanya dibuat. Akan tetapi sejauh mana
pengisian ibadah itu dibuat? Adakah cukup untuk memenuhi rukun Islam? Maka Allah rindukan hamba-
Nya yang memohon rintihan pertolongan daripada-Nya. Allah rindukan hamba-Nya yang solat awal
waktu, sentiasa berzikir dan berselawat ke atas Nabi Muhammad SAW, membaca Al-Quran, berinfak,
berbuat baik sesama manusia dan segala amalan yang memberi manfaat kepada manusia dan alam.

Maka Allah turunkan ujian. Sedikit sahaja ujian untuk menjentik hati manusia. Diturunkan penyakit
bawaan yang berjangkit seperti Covid-19 yang melanda dunia pada penghujung tahun 2019, yang
menyaksikan dunia dalam kegelapan selama dua tahun apabila banyak aktiviti terbatas. Antara kesan
yang menyakitkan seperti kehilangan mata pencarian dan kehilangan orang tersayang. Paling
menyedihkan apabila sesetengah orang yang tidak dapat menguruskan jenazah orang tersayang
disebabkan prosedur yang ditetapkan bagi mengekang penularan Covid-19. Ada juga pengalaman dari
rakan yang kehilangan ibu dan bapa dalam tempoh Perintah Kawalan Pergerakan (PKP) , yang mana
beliau sendiri tidak dapat pelepasan untuk melawat ibubapa yang dalam keadaan nazak. Pelepasan
hanya diberi saat tubuh ibu dan bapanya sudah kaku tidak bernyawa. Allahuakhbar, sungguh berat ujian
yang dihadapi. Moga syurga ganjaran bagi mereka yang redha dan bersabar.

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Selepas agak redha Covid-19, penyakit Hand, Foot Mouth Disease (HFMD) muncul semula yang
menyerang kanak-kanak. Diikuti dengan virus influenza. Allahuakhbar. Dunia sudah sampai ke
penghujung agaknya. Bersilih ganti penyakit yang menyerang manusia. Akan tetapi manusia tetap
masih alpa, lalai dengan kehidupan keseronokan duniawi yang sementara ini. Sesungguhnya cabaran
kehidupan masa kini tersangatlah mencabar. Ayuh, mari mantapkan iman di dada, tingkatkan ketakwaan
kepada yang Maha Esa, tinggalkan perkara yang tidak memberi manfaat. Cakap senang nak buat
memang susah. Tetapi jika tiada kesedaran, sehingga bila-bila pun akan tetap lalai. Hanyut di bawa arus
duniawi yang menjanjikan kenikmatan sementara.
Sesungguhnya mati itu benar, alam barzakh itu benar. Kehidupan selepas mati adalah kehidupan yang
benar dan kekal selamanya. Bila tiba waktunya, tiada cepat mahupun lambat walau sesaat, selamat
tinggal dunia tipu-tipu. Pastinya setiap yang bernyawa akan menuju ke dua destinasi yang dijanjikan
Allah. Syurga atau neraka. Semoga amalan di dunia dapat dijadikan bekalan demi menuju ke Syurga
Allah dan kekal bersama keluarga tersayang.

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Geran Penyelidikan

Tajuk Kajian : Integrity assessment tool (IAT) for Indah Water Konsortium Sdn Bhd

Jumlah : RM20,000

Ahli : PM Dr Eley Suzana Kasim

Tajuk Kajian : Developing An Investment Scam Prevention Model for Sustainable Social Well Being
Jumlah
Ahli : RM85,353

: Dr Salwa Muda, PM Dr Eley Suzana Kasim, Hazlina Mohd Padil, Dr Norlaila Md Zin,
Norhidayah Ismail

Tajuk Kajian : Effect Of Preferential Tax Rate and Tax Incentives on The Growth of SMEs In Malaysia:
Evidence from Sustainable Economic Development
Jumlah
Ahli : RM30,000

: PM Dr Eley Suzana Kasim, Dr Norlaila Md Zin

Tajuk Kajian : Kajian Persepsi Indeks Keselamatan Malaysia 2022

Jumlah : RM120,000

Ahli : Dr Norlaila Md Zin

Tajuk Kajian : Beyond Halal Certification - Hesitant Fuzzy DEMATEL for Knowledge, Challenges, and
Improvements
Jumlah
Ahli : RM6,000

: Wan Asma Wan Nasrudin

Penghargaan

Nama : Anugerah Perkhidmatan Cemerlang 2021
Anugerah
Program : Majlis Jasamu Dikenang
Ahli : Ja’izah Abdul Jabar

Penerbitan

Tajuk : Waqf integrated income generating model (WIIGM) for enhancing sustainable
development goals (SDGS) in Malaysia: an evaluation of behavioural intention
Ahli
Penerbit : Dr Dalila Daud

Tajuk : International Journal of Ethics and Systems (Scopus)

Ahli : The effect of Management Accounting System on Circular Economic: Using Agile -
Penerbit Adaptive Balanced Scorecard as Mediator

: Dr Norlaila Md Zin

: International Journal of Accounting (Scopus)

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Penerbitan

Tajuk : Relational Capital and Performance: Empirical Evidence on the Services Sector of
SMEs in Malaysia
Ahli
Penerbit : Dr Salwa Muda, Dr Raziah Bi Mohamed Sadique, Musliha Musman, Amariah
Hanum Hussin
Tajuk
Ahli : International Journal of Academic Research in Accounting, Finance and Management
Penerbit Sciences (ERA)

Tajuk : Towards Efficient Monitoring of Online Distance Learning with Google Meet Intelligent
Ahli Attendance (GMIA)
Penerbit
: Wan Asma Wan Nasruddin
Tajuk
Ahli : International Journal of Academic Research in Progressive Education and
Penerbit Development (ERA)

: Determinant Factors of Tax Evasion

: Siti Hawa Shuid, Ainol Sarina Ahmad Zazili & Siti Aisyah Basri

: Special Issue - Global Business and Management Research: An International Journal,
Vol. 13, No. 4s (ERA)

: The Implication of Supply Chain Disruptions During Covid-19 on Micro-Entrepreneurs

: Dr Dalila Daud

: International Conference on Business Economics and Financial (CBCF), Edinburg
United Kingdom

Lantikan Dalaman/Luaran

Jawatan : Penasihat Luar Akademik Program Perakaunan
Bahagian : Kolej Vokasional Setapak
Ahli : Dr Norlaila Md Zin

Jawatan : Fasilitator Pentaksiran dan Penilaian Program Diploma Vokasional Kementerian
Pendidikan Malaysia
Bahagian
Ahli : Kolej Vokasional Setapak

Jawatan : Dr Norlaila Md Zin
Bahagian
Ahli : Panel Penilai Projek Akhir Diploma Perakaunan
: Kolej Vokasional Setapak
Jawatan : Dr Norlaila Md Zin
Bahagian
Ahli : Penasihat Luar Akademik Program Perakaunan
: Kolej Vokasional Sungai Buloh
Jawatan : Dr Norlaila Md Zin
Bahagian
Ahli : Panel Penilai Akademik
: Kolej Yayasan Pelajaran Johor
: PM Noryati Mohd Nor

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Lantikan Dalaman/Luaran

Jawatan : Ahli Lembaga Penasihat Pengajian Diploma Perakaunan
Bahagian : Kolej Yayasan Pelajaran Johor
Ahli : PM Noryati Mohd Nor

Jawatan : Strategic Leadership Roundtable (SLR) 2022, United Kingdom
Bahagian : Accounting Research Institute
Ahli : Dr Dalila Daud

Jawatan : Program Leadership, Entrepreneurial Development And Social Management Training
(LEDSM)
Bahagian
Ahli : Accounting Research Institute

Jawatan : Dr Dalila Daud

Bahagian : Conference Moderator: The 5th International Conference on Governance and Strategic
Ahli Management 2022

Jawatan : Accounting Research Institute

Bahagian : Dr Dalila Daud
Ahli
: AJK 12th International Conference on Financial Criminology (ICFC 2022) di University
Jawatan of Cambridge
Bahagian
Ahli : Accounting Research Institute

Jawatan : Dr Dalila Daud
Bahagian
Ahli : Wakil: Perbincangan Usahasama KOPTER
: Koperasi PERKIM Terengganu Bhd (Kopter)
Jawatan : Dr Dalila Daud
Bahagian
Ahli : AJK Projek D'LAGO BETTA MASMED
: UiTM Negeri Sembilan
Jawatan : Dr Dalila Daud
Bahagian
Ahli : AJK Jaringan Negeri UiTM Cawangan Negeri Sembilan
: UiTM Negeri Sembilan
Jawatan : Dr Dalila Daud
Bahagian
Ahli : AJK Peneraju Projek Initiatif UiTM Cawangan Negeri Sembilan Tahun 2022
: UiTM Negeri Sembilan
Jawatan : Dr Dalila Daud
Bahagian
Ahli : AJK IID Komuniti
: UiTM Negeri Sembilan
: Dr Dalila Daud

: AJK Festival PJIM&A 2022
: UiTM Negeri Sembilan
: Amariah Hanum Hussin, Akma Hidayu Dol@Abdul Wahid, Siti Mariam Abdul Halim

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Lantikan Dalaman/Luaran

Jawatan : AJK NSIEX 2022
Bahagian : UiTM Negeri Sembilan
Ahli : Amariah Hanum Hussin

Jawatan : Siswaprenuership Club
Bahagian : UiTM Negeri Sembilan
Ahli : Wan Asma Wan Nasrudin

Jawatan : Panel Pengerusi Ruang Niaga
Bahagian : UiTM Negeri Sembilan
Ahli : Saflina Azis

Jawatan : Pengerusi Ekosistem Kondusif Sektor Awam (EKSA)
Bahagian : UiTM Negeri Sembilan
Ahli : Siti Hawa Shuid

Anugerah

International Conference on Law, Accounting & Finance 2022 (ICLAF 2022)

Nama : Best Research Paper Award
Anugerah
Tajuk : Big Data Analytics Competencies For IR4.0 Ready Accounting Graduates
Ahli
: Nur Insyirah Mohamed Sufian, PM Dr Eley Suzana Kasim, Dr Norlaila Md Zin, PM
Nama Noryati Md Noor, Wan Asma Wan Nasrudin
Anugerah
Tajuk : Best Research Paper Award
Ahli
: Student's Challenges In Online Assessment: A Mean Ranking Analysis
Nama : Wan Mardyatul Miza Wan Tahir
Anugerah
Tajuk : Best Presenter Award
Ahli
: Behavioural Factors As Determinants Of Tax Compliance In The Covid-19 Era
Nama : Siti Hawa Shuid
Anugerah
Tajuk : Best Presenter Award

Ahli : Individual Taxation Subject In Non-Accounting Curriculum: Perception Of Potential
Taxpayers

: Ida Haryanti Binti Mohd Noor

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Nama : Best Presenter Award
Anugerah
Tajuk : Analysis Of Corporate Integrity Practices: Evidence From Malaysian Companies
Ahli : Jaízah Binti Abdul Jabar

Nama : Best Abstract Award
Anugerah
Tajuk : "New Normal" Networking Relationship Among Micro-Enterprises During Covid-19:
Malaysian Evidence
Ahli
: PM Dr Eley Suzana Kasim, Dr Dalila Daud, Dr Sharifah Norzehan Syed Yusuf
Nama
Anugerah : Promising Research Paper Award
Tajuk
Ahli : Behavioural Factors As Determinants Of Tax Compliance In The Covid-19 Era
: Siti Hawa Shuid, Norhidayah Ismail, Ja’izah Abdul Jabar, Saflina Azis
Nama
Anugerah : Promising Research Paper Award
Tajuk
Ahli : Analysis Of Corporate Integrity Practices: Evidence From Malaysian Companies

Nama : Ja’izah Abdul Jabar, PM Dr Eley Suzana Kasim, Dr Norlaila Md Zin, Norhidayah Ismail,
Anugerah Rafizan Abdul Razak, Akma Hidayu Dol@ Abdul Wahid
Tajuk
: Promising Research Paper Award
Ahli
: Perception Of Non-Accounting Students In Uitm Negeri Sembilan On Accounting
Nama Information Systems Course
Anugerah
Ahli : Amariah Hanum Hussin, Dr Salwa Muda, Dr Raziah Bi Mohamed Sadique, Siti Mariam
Abdul Halim, Musliha Musman
Nama
Anugerah : Prolific Author Award
Ahli : Dr Raziah Bi Mohamed Sadique

Nama : Prolific Author Award
Anugerah : PM Dr Eley Suzana Kasim
Ahli
: Prolific Author Award
Nama : Dr Norlaila Md Zin
Anugerah
Ahli : Promising Researcher Award
: Dr Salwa Muda

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