Buletin FPN S3 Edisi 2 2021

fpnuitmn9s3 FPN KAMPUS SEREMBAN

Fakulti
Perakaunan

Hubungi kami di: Penaung:
Prof. Dr Yamin Yasin
https://www.facebook.com/fpnuitmn9s3
Penasihat:
https://nsembilan.uitm.edu.my/seremban/ Dr Suhaimi Abdul Samad

Diterbitkan oleh: Pengerusi:
Dr Salwa Muda
Universiti Teknologi MARA (UiTM)
Cawangan Negeri Sembilan Ketua Penyunting:
Kampus Seremban Dr Raziah Bi Mohamed Sadique
Persiaran Seremban Tiga/1
Seremban 3 Penyunting:
70300 Seremban Dr Dalila Daud
Negeri Sembilan, MALAYSIA PM Dr Eley Suzana Kasim
Tel : 606-6342000 Dr Norlaila Md Zin
Faks : 606-6335812 Dr Salwa Muda
Rafizan Abdul Razak

Penyusun Bahan:
Wan Asma Wan Nasrudin
Musliha Musman

Perpustakaan Negara Malaysia Susun Atur Dalaman:
Siti Mariam Abdul Halim
Penafian: PM Noryati Md Noor
Ida Haryanti Mohd Noor
Sebarang maklumat yang terkandung dalam majalah ini merupakan pengetahuan dan Siti Hawa Shuid
pendapat peribadi penulis artikel. Pembaca dinasihatkan untuk mendapatkan
eISSN:
pandangan profesional sebelum mengikuti mana-mana maklumat dalam majalah ini. Akma Hidayu Dol @ Abdul Wahid
Pihak universiti, penerbit dan sidang redaksi tidak akan bertanggungjawab dan Amariah Hanum Hussin

menanggung sebarang risiko atas kerugian secara langsung atau tidak langsung atas Pereka Grafik:
maklumat yang dipaparkan. Norhidayah Ismail
Ja’izah Abdul Jabar
Hak Cipta Terpelihara Saflina Azis
© FPN 2021 Wan Mardyatul Miza Wan Tahir

Buletin FPN 2/2021 | 1

Fakulti
Perakaunan

Isi Kandungan:

Perkara Muka Surat

Foreword................................................................................................................................. 3
Organizational Life Cycle for Small Business: An Overview of Birth Stage…………………….. 4
A Look at the 2022 Budget – Personal Tax Viewpoint……………………………………………. 6
9
Wakaf Instrumen Penjanaan Ekonomi.................................................................................... 11
13
Menilai Kelangsungan Perniagaan Melalui Kaedah Analisa Kecekapan................................. 15
Excessive Information? Know the Characteristic of Useful Information…………...…...…...... 17
Social Engineering…………………………………………………………………………..……….
Lesson Not Learnt…………………………………………………………………………………... 18
Kelebihan Sebagai Juruaudit Di Firma Audit Bersaiz Medium/Kecil Berbanding The Big 20
Four......................................................................................................................................... 22
25
Teknologi Dan Pendidikan Perakaunan, Sejajar Berubahnya Zaman.................................... 26
Reminiscence On the Evolution of My Teaching Tools: 1989 To 2021………………………..
Five Ways to Earn Students’ Respect…………………………………………………………….. 27
29
Mengenali Penyakit Radang Dan Langkah Pencegahan......................................................... 31
32
Apo Yang Menarik Kek Nismilan? Nikmati Pengalaman Baru Yang Mengasyikkan Bersama 33
Keluarga Tersayang Di Buana Kita Glamping & Event............................................................

Misi Menawan Kinabalu..........................................................................................................
Accounting Education Competition (AEC) 2021......................................................................

Agihan Daging Qurban Bersama Pertubuhan Asnaf Murni....................................................

Pencapaian Fakulti.................................................................................................................

Buletin FPN 2/2021 | 2

Fakulti
Perakaunan

To Allah, all my appreciation goes. Alhamdulillah, we have
completed our second e-bulletin. Again, thank you to all the
committee and faculty members for all their contributions.
Appreciation and gratitude also go to our course coordinator Dr.
Salwa Muda and UiTM for all the supports and
encouragement. The pandemic is yet to settled,
but life must go on. Knowledge may it be specific
or general need to be shared by all. We hope what
little knowledge we shared here would benefit all.
We welcome any comment and suggestion,
no matter how small it may be, please share
with us so that we can do better in the
future.
Thank you and happy reading.

‘If you got tired, learn to rest, not to quit.’
(Banksy)

Dr Raziah Bi Mohamed Sadique
Chief Editor
Buletin FPN S3 Edisi 2/2021
Fakulti Perakaunan UiTMCNS Kampus Seremban

Buletin FPN 2/2021 | 3

Fakulti
Perakaunan

Organizational Life Cycle for Small Business: An Overview of Birth Stage

By: Dr Salwa Muda & Dr Asma’ Rashidah Idris

Life cycle stage is defined as a ‘unique configuration of variables related to the organisational context and
structure’ (Hanks et al. 1993). Variety of organisational life cycle (OLC) models with different number of
stages have been proposed by the researchers, ranges from three stages (Lippitt & Schmidt 1967), four stages
(Kazanjian 1988; Quinn & Cameron 1983), five stages (Churchill & Lewis 1983; Galbraith 1982; Greiner
1972; Miller & Friesen 1984) to ten stages (Adizes 1979). Although the number of stages varies among the
life cycle models, the models are typified by almost similar characteristics, strategies and challenges that the
organisations face in each stage. Generally, the organisations evolve from birth (existence, entrepreneurial,
conception and development), followed by survival (commercialisation, go-go), growth (delegation and
coordination, success) and finally maturity (stability, collaboration).

The first stage of the life cycle is known as birth. Organisational researchers propose different names of the
birth stage in their OLC models. Birth stage is known as creativity (Greiner 1972), courtship and infant (Adizes
1979), proof of prototype principle (Galbraith 1982), existence (Churchill & Lewis 1983), entrepreneurial
(Quinn & Cameron 1983), birth (Miller & Friesen 1984) and conception and development (Kazanjian 1988).

Birth stage is crucial for the organisations considering the aim to be a viable enterprise with struggling efforts
in developing new products or services that can attract potential customers. Obtaining customers’ acceptance
of products and services becomes the main agenda. Besides, this stage witnesses the need to develop external
support from other parties such as the government agencies. This situation is more challenging for small
businesses due to the lack of access to financial resources and formal systems. SMEs depend on their own
savings and funds from family and friends in the early stages of operations, thus only firms with sufficient and
manageable financial and non-financial resources can sustain their businesses and move to the next stage in
the business life cycle.

The ability of the small business to remain in the industry and move to the next level are highly dependent on
how the owner, who also acts as manager, handles the business in the early stage. Technical and
entrepreneurship knowledge, great ideas and perseverance in pursuing their big dream to build a business
despite the long working hours and risky decisions are important criteria for the owner in bringing the business
as a viable entity (Greiner 1972; Kazanjian 1988). Small businesses may have a small group of targeted
customers and focus on only one single product or service. However, the owner plays a huge responsibility in
bringing the business ideas into actualisation by ensuring the smooth implementation of strategies in
producing products and services, obtaining customers and securing sufficient finance (Adizes 1979; Churchill
& Lewis 1983). Even though a small business has less employees as compared to the larger counterparts, it is
crucial for the owner to be selective in hiring, directing and supervising the employees in order to form a
reliable team of workforce. Centralised management approach is practised in small organisations, where the
information, strategies and decisions made are informed directly by the owners to the employees mostly by
indirect communication approach due to the less frequent formal meetings conducted (Adizes 1972; Churchill
& Lewis 1983; Kazanjian 1988).

Birth stage of small business is also characterised by lack of structural capital such as proper information
system, formal planning, control activities and process and procedures (Churchill & Lewis, 1983). This could
be due to the small size and limited operations of SMEs that do not require huge internal structure and
infrastructure. It shows that the business is highly dependent on the instructions and rationalisation from the
owners in every business affair to achieve the early-stage objectives. In addition, other than the connection
with customers, the business establishes strong relationships with family members, financial institutions,
suppliers and local competitors. These dependencies are due to the financial needs, moral support from
families, building good credit reputation with suppliers and enhancing the opportunities in the industry.

Buletin FPN 2/2021 | 4

Fakulti
Perakaunan

Overall, in the birth stage of SMEs, the owner is the most responsible person in directing the business operation
and in building connections with stakeholders. The owner plays a major role in ensuring the viability of the
business by focusing on marketing the product and services, obtaining customers and securing the sufficient
financial resources. It is important for the owner to understand the current situation of their business, problems
that occurred as well as the changes that need to be implemented in order to move to other stages and sustain
as the industry player.
References:
Adizes, I. 1979. Organizational passages- Diagnosing and treating lifecycle problems of organizations.

Organizational Dynamics, 8(1), 3–25.
Churchill, N. C. & Lewis, V. L. 1983. The five stages of small business growth. Harvard business review,

61(3), 30–50.
Galbraith, J. 1982. The Stages of growth. Journal of Business Strategy, 3(1), 70–79.
Hanks, S., Watson, C., Jansen, E. & Chandler, G. 1993. Tightening the life -cycle construct: a taxonomic study

of growth stage configurations in high- technology organizations. Entrepreneurship: Theory and
Practice, 18(2), 5–30.
Greiner, L. E. 1972. Evolution and revolution as organizations grow. Harvard Business Review, July-August,
37–46. doi:10.1111/j.1741-6248.1997.00397.x
Kazanjian, R. K. 1988. Relation of dominant problems to stages growth in technology-based new ventures.
Academy of Management Journal, 31(2), 257–279. doi:10.2307/256548.
Lippitt, G. L. & Schmidt, W. H. 1967. Crises in a developing organization. Harvard Business Review, 45,
102–112.
Miller, D. & Friesen, P. H. 1984. A longitudinal study of the corporate life cycle. Management Science, 30(10),
1161–1183.
Quinn, R. E. & Cameron, K. 1983. Organizational life cycles and shifting criteria of effectiveness: Some
preliminary evidence. Management Science, 29(1), 33–51.

Buletin FPN 2/2021 | 5

Fakulti
Perakaunan

A Look at the 2022 Budget - Personal Tax Viewpoint

By: Wan Asma Wan Nasrudin

COVID-19 has resulted in the emergence of problems in the fields of public health and economic
management. Despite the fact that 2021 was predicted to be a year of recovery, the ramifications of the
pandemic have hampered Malaysia’s ambitions for more robust economic growth. Malaysia's economy
appears to be on the mend as a result of the country's immunisation campaign and the resumption of
business operations. Malaysia's economy is forecast to improve in 2022. The gross domestic product (GDP)
is expected to climb between 5.5% and 6.5%, while the country's budget deficit is projected to be 6% (2021:
6.5%).

Malaysian National Budget for the coming year 2022 is unquestionably an attempt to take an inclusive
stance in the country's economic recovery, with the theme "Keluarga Malaysia, Makmur Sejahtera" or "A
Prosperous Malaysian Family" presented by Finance Minister YB Senator Tengku Datuk Seri Utama Zafrul
Tengku Abdul Aziz on October 29, 2021. Malaysians' wellbeing, business resilience, and a thriving and
sustainable economy were three critical areas addressed in this much-anticipated budget.

These priorities are designed to guarantee that no
one is left behind on the country’s recovery path, allowing
people and companies to get back on their feet as quickly
as possible.

In addition, the budget provides some incentives to individual taxpayers. Listed below are some
concise summaries of the most significant changes to personal taxation made by the budget:

First Focus: The People's Wellbeing

● The government is to provide individual tax relief for self-funded COVID-19 vaccine booster shots and
related costs.

● RM1,000 tax relief for expenses for full medical check-ups is expanded to include the cost of check-
ups or consultation services related to mental health from psychiatrists, clinical psychologists and
registered counsellors.

● Imposition of excise duty on gel or liquid used for electronic cigarettes and vaping
o The introduction of excise duty of RM1.20 per millilitre on nicotine contained in gel or liquid used
for electronic cigarettes and vaping.
o Increase in excise duty rate per millilitre on non-nicotine contained gel or liquid used for electronic
cigarettes and vaping from RM0.40 to RM1.20.
o Effective from January 1, 2022.

● Expansion of excise duty on sugar-sweetened beverages
o The imposition of excise duty on sugar-sweetened beverages to be expanded to include pre-
mixed preparations of chocolate or cocoa, malt, coffee and tea such as 2-in-1 or 3-in-1 pre-mixed
beverages effective from April 1, 2022.

● Extension of personal tax reliefs
o RM2,500 special individual income tax relief on the purchase of smartphones, personal
computers or tablets is extended until December 31, 2022.
o RM3,000 relief on fees paid to childcare centres and kindergartens is extended to 2023.

Buletin FPN 2/2021 | 6

Fakulti
Perakaunan

● Education Fees
o The amount of tax relief available for fees paid for upskilling or self-enhancement courses has
been increased from RM1,000 to RM2,000 for the year of assessment (YA) 2022 and has been
extended to YA 2023.
o RM7,000 tax relief for approved professional courses in accounting, finance and those related to
Environmental, Social and Governance (ESG).

● Contributions to the EPF, PRS and SOSCO
o The income tax relief for contributions to a Private Retirement Scheme (PRS) has been extended
until YA 2025.
o Tax relief for Social Security Organisation (SOCSO) contributions has been increased to RM350
and expanded to include employee contributions made through the Employment Insurance
System (EIS).
o RM4,000 tax relief for Employees Provident Fund (EPF) contributions has been expanded to
include voluntary contributions by self-employed individuals and pensionable civil servants.

● Extension of sales tax exemption on the purchase of
passenger cars
o The sales tax exemption of 100% on locally
assembled passenger cars (CKD) and 50% on
imported passenger cars (CBU), which includes
MPVs and SUVs, will be extended for six months
until June 30, 2022.

● Exemption of Real Property Gains Tax (RPGT)
o For disposal in the 6th year and onwards, the RPGT rate is reduced to 0% from 5%.
o Applicable to individual Malaysian citizens, permanent residents and persons other than
companies from January 1, 2022.

● For 2022, the government has also agreed to bear the full cost of Motor Vehicle Road Tax on all private
vehicles owned by the disabled.

Second Focus: Resilient Businesses

● RM1,000 special individual income tax relief on domestic tourism expenditure is extended to YA 2022.
● Extension of tourism tax and entertainment duty exemption

o The exemptions for the following are further extended until December 31, 2022:
▪ Tourism tax
▪ Entertainment duty on admission fees to entertainment venues such as theme parks, stage
performances, sports events and competitions, and cinemas in the Federal Territories.

Third Focus: A Prosperous and Sustainable Economy

● Exemptions on purchase of Electric Vehicles (EVs) with Energy Efficient Vehicle (EEV)
o Full import duty exemption on components for locally assembled EVs
▪ From January 1, 2022, to December 31, 2025
o Full excise duty and sales tax exemption on CKD EVs
▪ From January 1, 2022, to December 31, 2025
o Full import duty and excise duty exemption on imported CBU EVs
▪ From January 1, 2022, to December 31, 2023

● RM2,500 individual income tax relief will be given for the purchase and installation, rental and hire-
purchase of EV charging facilities as payment of EV charging facilities subscription fees.

Buletin FPN 2/2021 | 7

Fakulti
Perakaunan

● Removal of tax exemption on foreign source Income
o Effective January 1, 2022, foreign source income derived by Malaysian tax residents, which is
received in Malaysia, will no longer be exempt from income tax.

● Indirect tax
o Sales tax on low-value goods
▪ Effective from January 1, 2023, the imposition of sales tax on goods from abroad with a
value not more than RM500 sold online by traders (both local and overseas) and delivered
to consumers in Malaysia via air courier service will be implemented in Malaysia.
o Imposition of service tax
▪ With effect from July 1, 2022, service tax will be imposed on goods delivery services
provided by service providers, including e-commerce platforms, with the exception of food
and beverages delivery services and logistical services.
▪ Service tax will be exempted on brokerage services related to trading shares listed on the
Malaysian Stock Exchange (Bursa Malaysia) with effect from January 1, 2022.

Malaysia's government has committed to an inclusive economic recovery and growth strategy in the National
Budget 2022, which would be implemented in phases. This ensures that no one is left behind in our recovery
journey, which is necessary so that the people and businesses may get back on their feet. To achieve the
vision of the National Budget 2022, we must all work together to improve the health of our economy and the
overall health of our nation.
References:
EY Budget 2022 Comments - https://www.ey.com/en_my/news/2021/10/budget-2022-comments
KPMG 2022 Budget Snapshots - https://home.kpmg/my/en/home/insights/2021/10/2022-budget-
snapshots.html
Ministry of Finance Malaysia - https://budget.mof.gov.my/pdf/2022/ucapan/bs22.pdf
Ministry of Finance Malaysia - https://www.mof.gov.my/portal/en/news/press-citations/budget-2022-
highlights-summary
PwC Budget 2022 - https://www.pwc.com/my/en/issues/budget2022.html

Buletin FPN 2/2021 | 8

Fakulti
Perakaunan

Oleh: Dr Hajah Dalila Haji Daud

Wakaf adalah satu instrumen berkaitan kepentingan
masyarakat yang secara khusus bertujuan
menyelesaikan masalah ekonomi sesebuah negara.
Wakaf berasal daripada kata dasar "waqafa" yang
bermaksud "pengurungan dan larangan" atau
menyebabkan sesuatu berhenti (Hasan, 20071). Wakaf
merupakan salah satu konsep dalam agama Islam yang
merujuk kepada jenis amalan khusus yang diberikan
untuk tujuan kebaikan atau belas kasihan. Harta wakaf
tidak boleh dijual beli, tidak boleh dilaburkan dan juga
tidak boleh diwariskan kepada waris pewakaf. Ianya digunakan sebagai amal dan hadiah kekal yang
memberikan manfaat kepada orang ramai untuk tempoh tertentu atau selama-lamanya. Manfaat wakaf,
sama ada dari segi hasil atau keuntungan dapat memberi faedah yang berpanjangan selagi ada kebaikan
yang dikongsi bersama orang miskin atau masyarakat umum (Kahf, 19982; Abdullah, 20073; Qahaf, 20074;
Abu Zahrah, 20075).

Amalan berwakaf menyumbang kepada peningkatan sosio-ekonomi ummah dan melindungi mereka
daripada kemiskinan. Wakaf merupakan amalan yang sangat digalakkan dalam Islam selain daripada
sedekah kerana ianya melibatkan pengorbanan harta yang dimiliki pada jalan Allah. Walaupun ia bukanlah
satu kewajipan seperti mana zakat, amalan wakaf ini amat dituntut berdasarkan Firman Allah SWT dalam
surah Ali-’Imran ayat 92:

‫( ۬◌ ٌ◌ﻟَن ﺗَﻧَﺎﻟُواْ ٱۡﻟ ِﺑ ﱠر َﺣﺗﱠ ٰﻰ ﺗُﻧ ِﻔﻘُواْ ِﻣ ﱠﻣﺎ ﺗُ ِﺣﺑﱡو َنۚ َو َﻣﺎ ﺗُﻧ ِﻔﻘُواْ ِﻣن َﺷ ۡﻰ ٍ۬ء ﻓَﺈِ ﱠن ٱ ﱠ�َ ِﺑ ِﮫۦ َﻋ ِﻠﯾم‬۹۲) ۞

“Kamu tidak sekali-kali akan dapat mencapai (hakikat) kebajikan
yang sempurna sebelum kamu dermakan sebahagian dari apa yang
kamu sayangi. Dan sesuatu apa jua yang kamu dermakan maka
sesungguhnya Allah mengetahuinya” (Ali-Imran: 92).

Ayat ini menjelaskan kebaikan kepada pemberi wakaf (wakif) serta wakaf itu sendiri memandangkan ianya
adalah satu tindakan (pemberian wakaf) untuk memenuhi keinginan orang-orang yang tidak berkemampuan.

Buletin FPN 2/2021 | 9

Fakulti
Perakaunan

Wakaf telah termaktub di dalam Al-Quran sebagai salah satu amal soleh yang mana pahalanya dijanjikan
oleh Allah swt sebanyak 70 kali ganda (Surah 2: 261) . Dalam ayat lain pula, tindakan pewakaf yang
menyumbangkan harta sebagai perbuatan berwakaf adalah digalakkan dalam Islam (Surah 73:20 dan Surah
64:17). Waqaf menurut persepsi Islam sangat penting kerana ia bukan sekadar kaedah menderma sambil
beramal, malah merupakan satu instrumen pembangunan ekonomi masyarakat. Sadeq (2002)6 menambah
bahawa wakaf juga merupakan mekanisme untuk
mengurangkan kemiskinan di kalangan anggota
masyarakat, di mana penyataan itu dipersetujui
oleh Daud (2019)7. Sabda Rasulullah s.a.w pula
dalam satu hadith yang bermaksud: “Apabila mati
seseorang manusia, terputuslah amalnya (tidak
bertambah lagi kebaikan amalnya itu) kecuali tiga
perkara; sedekah jaariyah, ilmu yang bermanfaat,
dan anak soleh yang mendoakan kedua ibu bapanya” (Hadis Riwayat Muslim). Berdasarkan hadith di atas,
ulama’ hadith bersepakat bahawa sedekah jaariyah dalam hadith berkenaan merujuk kepada amalan wakaf
kerana bentuk-bentuk sedekah yang lain tidak berpanjangan sifatnya atau kekal seperti mana wakaf yang
terus mengalir kepada pewakaf walaupun selepas kematiannya (Sulaiman, 2008)8.

Rujukan:

1 Hasan, Z. (2007). The effectiveness of the administration of waqf land in Malaysia. International Waqf Conference Southern Africa, Cape Town,
Islamic Development Bank, the Islamic Research and Training Institute, the Kuwait Awqaf Public Foundation and Awqaf South Africa, 17-19
August, 2007

2 Kahf, M. (1998). Contemporary issues in the management of investment awqaf in Muslim countries and communities. International Conference
on Awqaf and Economic Development Kuala Lumpur, 2-4 March, 1998.

3 Abdullah, M. (2007). Sistem penyampaian manafaat wakaf kepada maukuf alaih di Negeri Pulau Pinang: satu cadangan penyelidikan, Bengkel
Siswazah ISDEV III, Pusat Pengajian Pengurusan dan Pembangunan Islam, Universiti Sains Malaysia, 12-13 December 2007.

4 Qahaf, M. (2007). Manajemen wakaf produktif [Management of productive waqf]. Jakarta Timur: Khalifa Pustaka Al-Kautsar Grup.

5 Abu Zahrah, M. (2007). Wakaf menurut agama dan undang-undang [Waqf according to religion and law], (Sinaga Y., Trans.). Selangor: Jasmine
Enterprise, Berlian Publication Sdn. Bhd.

6 Sadeq, A. M. (2002). Waqf, perpetual charity and poverty alleviation, International Journal of Social Economics, 29(1/2), 135-151.

7 Daud, D. (2019). The role of Islamic governance in the reinforcement waqf reporting: SIRC Malaysia case. Journal of Islamic Accounting and
Business Research.
8 Sulaiman, S. (2008). Hukum Pembangunan Tanah Wakaf Khas Menurut Perspektif Syarak. Jurnal Muamalat, 45–64.

Buletin FPN 2/2021 | 10

Fakulti
Perakaunan

MENILAI KELANGSUNGAN PERNIAGAAN MELALUI KAEDAH
ANALISA KECEKAPAN

Oleh: Akma Hidayu Abdul Wahid

Krisis penularan wabak COVID-19 terus Penyampulan Data atau lebih dikenali dengan “Data
mengakibatkan ketidaktentuan ekonomi dan ini terus Envelopment Analysis”.
menghimpit aliran kewangan perniagaan. Kini,
COVID-19 sudah beralih dari fasa pandemik ke fasa
endemik di mana sektor-sektor ekonomi telah dibuka
dan rakyat disarankan untuk mengadaptasi normal
baru akibat virus ini dalam kelangsungan hidup.

Mencari jalan untuk menangani cabaran ekonomi ANALISA PENYAMPULAN DATA (DEA)
kini bukanlah mudah. Ada perniagaan yang terpaksa
“dibungkus”, malah banyak yang dalam berkeadaan Kaedah analisa penyampulan data dilakukan
“nyawa-nyawa ikan”. Dari sudut perakaunan, penulis bertujuan bagi menilai kecekapan organisasi
berpendapat bahawa, analisa kedudukan kewangan (merujuk kepada unit pembuat keputusan (DMU)
adalah amat penting bagi meningkatkan kedudukan dalam konteks kamus DEA). Konsep kecekapan
kompetitif sesebuah syarikat. yang digunakan adalah berorientasikan input dan
output.
ANALISA PENYATA KEWANGAN (FSA)
Kaedah ini diperkenalkan oleh Farrel (1957). Kajian
Analisa ini dapat membantu banyak pihak lanjutan telah dijalankan dan model yang
berkepentingan untuk memahami keuntungan, berorientasikan input dan output dalam kadar yang
kecekapan dan keberkesanan operasi dari sumber tetap dibangunkan dan diberi nama CCR model
aset yang dimiliki sesebuah syarikat. Analisa (Charnes et. Al, 1978 and Coelli, 1996). Model ini
kewangan boleh dibahagikan kepada 5 jenis nisbah dibangunkan dengan andaian apabila peningkatan
(Diagram 1.0). Analisa ini bukanlah suatu yang asing output atau pengurangan input berlaku dalam kadar
bagi sesebuah syarikat menentukan kedudukan yang tetap dan dipanggil Constant Return Scale
kewangan perniagaan dalam sesuatu jangka masa (CRS). Secara ringkas, model in seterusnya
waktu. Ia selalunya di buat sewaktu pembentangan ditambah baik oleh Banker et. al (1984) yang
syarikat di pertengahan dan akhir tahun. mencadangkan BCC model di mana model ini
mengandaikan bahawa pengurangan input atau
peningkatan output adalah pada kadar yang tidak
tetap dan dipanggil Variable Return Scale (VRS).

Bagi sesebuah korporat besar, terdapat banyak lagi Analisa ini telah dibuktikan dalam banyak kajian
analisa yang boleh digunakan bagi menilai sangat berkesan untuk menilai kecekapan relatif
kecekapan bagi setiap unitnya. Penulis ingin operasi organisasi atau setiap DMU di dalam
membincangkan secara umum satu lagi kaedah sesebuah organisasi seperti hospital, institusi zakat,
analisa yang dapat menilai kecekapan unit atau syarikat insurans, universiti dan sebagainya. Dengan
jabatan di dalam sesebuah organisasi iaitu Analisa kaedah ini, setiap unit atau jabatan dalam organisasi
dapat di buat perbandingan dari segi kecekapan
dalam mencapai sesuatu fungsi yang sama. Ia dapat
membantu organisasi dalam menentukan unit mana
yang lebih cekap dan kurang cekap. Hasilnya,
langkah penambahbaikan dapat di buat bagi unit
yang bermasalah. Apatah lagi di dalam keadaan
ekonomi yang terkesan dan terdesak ia dapat

Buletin FPN 2/2021 | 11

Fakulti
Perakaunan

membantu agar organisasi tidak membuat pendapat peribadi penulis, perlu untuk memastikan
keputusan salah dalam mengekalkan unit yang kelangsungan jangka masa panjang organisasi
terbaik.
tersebut. Dengan kaedah ini, organisasi dapat
Kaedah ini dapat menyasarkan input yang mengenal pasti unit-unit yang bermasalah serta apa
digunakan ataupun output yang sepatutnya dicapai yang perlu diperbaiki melalui analisa input dan output
bagi meningkatkan prestasi unit yang berkaitan. yang telah dipilih untuk kajian sesebuah organisasi.
Bukan satu tetapi analisa boleh di buat dengan Malah, telah banyak penyelidikan menggunakan
pelbagai bilangan input dan output. Contoh input dan kaedah ini bagi mengenal pasti faktor kecekapan
output bagi sesebuah organisasi perniagaan secara dalam pelbagai sektor.
umum adalah seperti berikut:
MY I P O
Input Output
Asset Revenues INPUT
Operating
expenses EBIT
Capital Investment Income
Labors

Antara aspek andaian yang perlu diambil sekiranya PROSES
sesebuah organisasi ingin membuat perbandingan
unit atau jabatannya adalah data input dan output OUTPUT
dan yang akan dinilai adalah data homogen. Setiap
unit di bawah satu fungsi yang sama, menggunakan RUJUKAN:
jenis input yang sama bagi menyasarkan output yang
sama. Terdapat dua orientasi di dalam kaedah ini Banker, R. D, Charnes, A. and Cooper, W. W.
iaitu 1) Orientasi Input: Menyasarkan pengurangan (1984). Some models for estimating technical and
input yang dimanfaatkan oleh Unit Pembuat scale inefficiencies in data envelopment analysis.
Keputusan (DMU) dalam ketetapan capaian output, Management science, Vol (30)(9), pp 1078-1092.
dan 2) Orientasi output: Menyasarkan peningkatan
output dalam ketetapan input. Begitu juga dengan Charnes, A., Cooper, W. W. and Rhodes, E. (1978).
skala, terdapat 2 skala yang boleh dipilih untuk Measuring the efficiency of decision-making units.
digunakan di dalam model ini iaitu skala Variable European Journal of Operational Research pp 429-
Return Scale (VRS) dan Constant Return Scale 444.
(CRS). Skala ini ditentukan berdasarkan kesesuaian
kajian. Curtis, P. G., Hanias, M., Kourtis, E., Kourtis, M.,
(2020). Data Envelopment Analysis (DEA) and
Bagaimana kita ingin memahami interpretasi Financial Ratios: A Pro-Stakeholders’ view of
kecekapan relatif dari kaedah ini? Penulis akan performance measurement for sustainability value
menerangkan secara ringkas di ruang yang singkat creation of the wind energy, International Journal of
ini. Skor kecekapan yang akan diperoleh melalui Economics and Business Administration, Vol VIII (2),
kaedah ini adalah antara 0 hingga 1. Skor kecekapan pp 329-350.
ini akan membahagikan DMUs kepada dua kategori;
cekap dan tidak cekap. Skor 1 menunjukkan DMUs
tersebut adalah cekap, manakala lebih dari 0 tetapi
kurang dari 1, adalah tidak cekap. Di dalam kajian,
kita mungkin akan mendapati ada beberapa DMUs
yang mendapat skor 1. Jika ingin mendapat ‘ranking’
antara DMUs yang cekap ini, analisa yang lain perlu
di buat memandangkan kaedah ini tidak
mendiskriminasi DMUs yang telah diklasifikasikan
sebagai cekap.

Adakah berbaloi untuk sesebuah organisasi
menjalankan analisa-analisa seperti ini?. Pada

Buletin FPN 2/2021 | 12

Fakulti
Perakaunan

Excessive Information? Know the Characteristics of USEFUL
Information

By: Amariah Hanum Binti Hussin and Dr Raziah Bi Binti Mohamed Sadique
Nowadays, information can be easily disseminated through various mediums. With just a touch of a fingertips,
information will instantly spread widely and goes viral. Unfortunately, there is information that is poorly
disseminated and creates misunderstanding among many readers. In addition, negative perceptions can also
exist due to misunderstandings. Therefore, it is a must for the disseminator of information to determine the
authenticity of the information provided so that it will not divide the society and be a cause of defamation suit.
In organization, the dissemination of accurate and authentic useful information is essential to ensure
workflows run in harmony. Clear and accurate work instructions are important to ensure the working process
runs smoothly. This is to ensure the work and task assigned can be completed efficiently. Thus, the
organization goals to maximise profit can be achieved.

However, the amount of information must be controlled to avoid information overload. During the pandemic
of Covid-19, face-to-face meetings are prohibited to minimize the risk of infection. Thus, all information will
be disseminated via online platforms namely WhatsApp’s, Telegram and Google Meet. Unfortunately, this
can cause information overload when the human mind has a limitation to absorb and process all the
information at the same time. Romney et al. (2021) identified that overloaded information will result in a
decline in the quality of decision-making process and increase the cost of providing information.

Buletin FPN 2/2021 | 13

Fakulti
Perakaunan

Thus, the ability to recognise useful information needed is crucial to organization. Romney et al. (2021)
explain 14 characteristics of useful information as stated below:

Table 1: Characteristics of Useful Information

Characteristics of Useful Information

Access restricted Able to limit access to authorized parties

Accurate Correct; free of error; accurately represents events and activities

Available Available to users when needed; in a format that can be easily and quickly used

Reputable Perceived as true and credible due to highly regarded source or content

Complete Does not omit aspects of events or activities; of enough breadth and depth

Concise Clear, succinct; appropriate volume presented briefly but comprehensively

Consistent Presented in same format over time

Current Includes event and activity data up to the present date and time

Objective Unbiased; unprejudiced; impartial

Relevant Reduces uncertainty; improves decision making; applicable and helpful

Timely Provided in time for decision makers to make decisions

Useable Easy to use for different task; human and machine readable

Understandable Presented in a useful and intelligible format; easily comprehended and interpreted

Verifiable Same information produced by two independent, knowledgeable people

As a conclusion, organisations must have a skill to identify the characteristics of useful information in order
to ensure the benefits of information to others. The benefits include reducing uncertainty, improving decisions,
and improving the ability to plan and schedule activities. Therefore, useful information is very crucial to ensure
the working process can be done efficiently and effectively.

Reference:

Romney. M. B., Steinbart. P.J., Summers. S.L., Wood. D.A (2021), Accounting Information Systems, 15th
Ed., pp30, Pearson.

Buletin FPN 2/2021 | 14

Fakulti
Perakaunan

Social Engineering

By: Raziah Bi Mohamed Sadique & Musliha Musman

Losses suffered by Malaysian since 2017 from cyber- knowledgeable is not a guarantee one did not lose
crime frauds has so far accumulated to RM2.23 their good sense of judgement in other words, falls
billion (NST, 16 July 2021) up to June 2021 totalling into stupidity act.
to 67,552 cases been reported. More than 50% of the
reported cases on cyber-crime frauds is e-commerce The trend of publicizing about one’s life details
fraud and investment scams. This is only the reported provide opportunities to scammers and fraudsters to
amount, and sadly many more goes unreported. E- get close to their victim, gain their trust and
commerce and investment fraud seems to be easily manipulate them into giving the criminals what they
committed as it is easy to manipulate information and want. Fraudsters gather all the information, that tell
people. them who their victim are, which include their
personal characters and belief. Victims are
How information is being shared nowadays provides approached through understanding of victim’s
opportunities for scammers and fraudsters to take characters.
advantage on the information widely available.
WhatsApp, Instagram, twitter, Facebook, emails, Don’t
blogs, and many more are among the mediums where disclose too
information can be retrieved, stalked, collected, and
used by the fraudsters. The information is used to much!
manipulate and deceive the victims. The deception
and manipulation of individuals, especially in Why do people fall for victim? There are few
obtaining their personal data is known as social apparent reasons why. For this issue we talk about
engineering. Why is it so easy for someone to give compassion, trust, and greed. Compassion, trust, and
away their personal information which include greed are three natural feelings in all of us.
security data to others? Are they stupid? Surprisingly, Compassion is one’s desire to help others. It is a good
in majority of cases the victims are not stupid. They
are highly educated, understand the essence of fraud Buletin FPN 2/2021 | 15
and cautious individuals. Highly educated and

Fakulti
Perakaunan

principle. Everyone needs to have compassion to portrayed by one’s circle of society contribute to
others, to help people in need. However, the extend one’s feelings the need to have more which becomes
of being compassion and nice to others could easily the seeds to greed. To live beyond their means pushed
be manipulated by fraudster. Being compassion one to turn into ways of generating income more than
makes one a very trustworthy person. The believe in logic could define as well as create opportunist person
the goods of others, makes them trust the story and that eventually become the fraudster. As the saying
difficulties faced by others. People with strong goes, greed is the seeds of all evil. Feeling ashamed
feelings of compassion and trustworthy, are more after being scammed also refrained the victim to
prone to be deceit by fraudsters. They are easy prey. make a report. Society needs to play their role of not
being too judgemental, yes, they made the mistake
The impact of being victimized due to their kindness but still they are the victim. The bad guys are the
is quite devastating. Many often feels the sense of fraudster, they are the one who should be shamed!
stupidity and second guessing themselves in all their
future decision. Many victims did not report to the Providing information online or making it accessible
authority due to the feel they made mistake in their to public is beneficial to all, but too much information
judgement, they felt stupid and ashamed. This could provide opportunity for fraudsters to commit
psychological impact is important to be addressed by fraud. More does not always mean good.
all parties, the victims, authorities, and society.
Victims often felt ashamed as they assume the
authority and society will blame them for their
stupidity. This contributes to a high number of
unreported scams. Victims need to understand it is
not their fault or stupidity when they are scam for
being compassion and trustworthy. They need to be
brave to lodge the report and make it public, so others
are aware of the scams and how scammers operate.

Greed is another reason why fraudsters thrive.
Knowing that the victims wanted more, their offer is
unresisted. Why do people want more? Peer lifestyle
pressure encourage greed. Luxurious lifestyl e

Buletin FPN 2/2021 | 16

Fakulti
Perakaunan

Lesson learnt

By: Raziah Bi Mohamed Sadique, Salwa Muda & Amariah Hanum Husin

The collapse of Enron marks the biggest scandal the United States ever experienced and arguably the biggest in the
global financial market. As seen in the fraud triangle, all of the reasons contributed to the fraud were committed by
Enron executives.

The pressure to commit fraud as greed creeps in
followed by justification to commit fraud has clearly
motivated their acts in committing fraud for self-
satisfaction. With a complicated business model that
only a select few understand, it's tough to get the full
picture. More than 300 percent of Enron's profits were
generated in 1998, compared to the 1990s, when the
company initially began operating. It expands too fast
as well. Despite the complexity of the financial reporting
and corporate structure, many investors did not bother
to look into the finer aspects when an investment
seemed to be paying off. What could go wrong with a
company's trading in the energy and gas sector as the demand will always be there. Things eventually did go wrong.
Once named the most innovative company, it collapsed in 2004 and all the ugly stories behind the so-called success
were published. So many suffered from the collapse.

A healthy company must have strong capital in terms of financial, technological, human resources and social ethical.
For Enron, it has the first three capital, unfortunately the fourth, with respect to social ethical values, they failed. Many
control and monitoring measures were developed and put in action. Audit firms became more vigilant in carrying out
their duties as the collapse of Enron brought down Arthur Andersen, one of the big audit firms worldwide. One would
assume a lesson is learnt.

In June 2020, WIRECARD, a German company founded in 1999
filed for insolvency. The biggest fraudulent case in Germany
rises and collapses within a ten-year period. Again, the red flags
are there. WIRECARD’s profit increases very high in a short time
span, business expands very fast and complicated business
structure. Report was made on the irregularities years before
WIRECARD filed for insolvency, but the authorities took no
action. Once again, the failure in human ethical has caused the
collapse of the company. Auditor’s integrity has again been
questioned as Ernst and Young (WIRECARD auditor) might face
charges of malpractice. In both cases, the red flags are clear but
authorities failed to carry out their duties to investigate. What happened with Enron should be a lesson to all, sadly,
the lesson was not learnt.

Buletin FPN 2/2021 | 17

Fakulti
Perakaunan

Kelebihan Sebagai Juruaudit di Firma
Audit Bersaiz Medium/Kecil
Berbanding The Big Four

Oleh: Wan Mardyatul Miza Wan Tahir & Ja’izah Abdul
Jabar

Audit merupakan salah satu bidang dalam perakaunan. Sedari dahulu lagi, untuk mendapatkan pendedahan
kerja atau memahami proses perakaunan dengan cepat, pelajar yang baru bergraduat digalakkan menjadi
juruaudit di firma-firma audit berbanding lain-lain skop kerja dalam bidang perakaunan. Namun,
kekurangan dalam bidang audit ni adalah dari segi gaji terutamanya firma audit yang bersaiz kecil. Di
Malaysia, terdapat empat firma audit utama yang juga dikenali sebagai The Big Four iaitu Ernst & Young,
Deloitte & Touche, KPMG dan PricewaterhouseCoopers.
Pelajar-pelajar yang berjaya menyertai The Big Four adalah terdiri daripada pelajar-pelajar yang
cemerlang. The Big Four juga membuka peluang untuk staf mereka menyambung pelajaran di peringkat
profesional seperti ACCA dan yuran ditanggung oleh pihak firma. Ada sesetengah firma audit medium/kecil
di Malaysia yang menaja staf mereka dalam menyambung pelajaran namun agak kecil bilangannya. Ini
adalah antara faedah kepada juruaudit yang bekerja di firma besar berbanding firma medium/kecil
sedangkan beban kerja adalah hampir sama. Oleh yang demikian, timbul persoalan sama ada berbaloi
untuk menyertai bidang audit di firma kecil atau pun tidak?

Ini adalah di antara kelebihan menyertai firma yang kecil:
1. Pendedahan audit kepada penyata kewangan bagi keseluruhan organisasi berbanding mengikut

unit/seksyen/bahagian.
Klien bagi firma audit besar adalah terdiri daripada syarikat tersenarai di Bursa Malaysia. Satu pasukan
audit yang besar diperlukan, menjadikan pendedahan kepada seorang juruaudit adalah terhad kepada
unit/seksyen sahaja. Berbanding klien audit bagi firma medium/kecil yang merupakan syarikat
persendirian berhad mampu dilakukan oleh pasukan audit yang lebih kecil dan setiap juruaudit
mendapat pendedahan keseluruhan perakaunan organisasi.

Buletin FPN 2/2021 | 18

Fakulti
Perakaunan

2. Fleksibiliti dalam kerja.
Audit adalah proses penyemakan dokumen-dokumen syarikat klien dalam penyediaan penyata
kewangan syarikat mereka. Oleh sebab itu, bagi firma besar yang klien mereka juga merupakan syarikat
besar, juruaudit perlu melakukan temu janji untuk hadir ke syarikat mereka bagi menjalankan proses
audit. Manakala, klien firma audit medium/kecil pula hanya memerlukan beberapa kotak fail-fail dan
dokumen yang dihantar terus ke firma audit tanpa perlu menetapkan temu janji untuk tujuan audit.
Jadi, juruaudit bagi firma medium/kecil mampu menawarkan lebih banyak fleksibiliti dari segi
keseimbangan kerja dan kehidupan dan pengaturan waktu kerja.

3. Persekitaran kerja yang lebih mesra dan hubungan erat sesama rakan sekerja
Firma bersaiz medium atau kecil biasanya mempunyai bilangan staf yang tidak ramai menjadikan setiap
staf saling mengenali dan bekerjasama. Bukan sahaja sesama rakan sekerja di bahagian audit, malahan
saling mengenali staf di bahagian percukaian dan setiausaha syarikat. Staf boleh manfaatkan
perkongsian maklumat dengan bahagian-bahagian lain bagi perkembangan kerjaya contohnya dalam
mendapatkan lesen audit dan lain-lain. Selain itu, setiap juruaudit juga berpeluang bertemu rakan
kongsi atau dikenali sebagai partner firma tersebut bagi perbincangan berkaitan proses audit klien.
Persekitaran kerja ini mungkin tidak dapat dirasai di firma audit yang besar memandangkan staf yang
ramai dan setiap staf mempunyai peringkat pelaporan.

Sebagai penutup, setiap pekerjaan walau ada kelebihan dan kekurangannya, Islam menggalakkan umatnya
untuk bersungguh-sungguh dalam setiap pekerjaan yang dilakukan. Ini adalah kerana, bekerja merupakan
cara untuk mendapatkan rezeki.
Di dalam al-Qur’an Allah SWT telah berfirman:

‫َوﻗُ ِل ا ْﻋ َﻣﻠُوا ﻓَ َﺳﯾَ َرى اﻟﻠﱠـﮫُ َﻋ َﻣﻠَ ُﻛ ْم َو َر ُﺳوﻟُﮫُ َوا ْﻟ ُﻣ ْؤ ِﻣﻧُون‬

َ

Al-Taubah:105
Maksudnya: “Dan katakanlah (wahai Muhammad): Beramallah kamu
(akan segala yang diperintahkan), maka Allah dan Rasul-Nya serta orang-
orang yang beriman akan melihat apa yang kamu kerjakan.”

Buletin FPN 2/2021 | 19

Fakulti
Perakaunan

Teknologi dan Pendidikan Perakaunan,
Sejajar Berubahnya Zaman

Oleh: Ja’izah Abdul Jabar, Wan Mardyatul Miza Wan Tahir & Norhidayah Ismail

“Didiklah anakmu mengikut zamannya, kerana zamannya adalah berbeza sekali dengan zaman ibu
bapanya"

Saidina Umar Al-Khatab

Bait kata-kata hikmah ini secara tidak langsung menyampaikan kepentingan kepada para pendidik untuk
menerima perubahan dalam sistem pendidikan hari ini yang tidak dapat terpisah daripada gabungan
teknologi komunikasi maklumat. Setiap jurusan di institusi pengajian tinggi, tidak terkecuali jurusan
perakaunan sedang di integrasi dengan segala kemajuan ICT dengan harapan terhasilnya material yang
bersifat interaktif, sesuai dengan cita rasa pelajar hari ini. Merujuk kepada dunia pendidikan perakaunan
lebih dua dekad lalu, antara motivasi utama dalam mengintegrasikan jurusan ini dan teknologi adalah untuk
menambah nilai kebolehpasaran pelajar, meningkatkan reputasi jabatan, menambahbaik produktiviti
jabatan, tenaga pengajar dan pelajar (Chong, 1997).

Namun, sejajar perubahan masa, skop tuntutan dan kepentingan
teknologi dalam pendidikan perakaunan semakin meluas. Fokus
menguasai kemahiran teknologi bukan sekadar untuk menguasai sistem
berkaitan pangkalan dan penyimpanan data, malah menjadikan
perakaunan bidang pendidikan yang menarik untuk dikuasai dihujung
jari. Hari ini, kemunculan ribuan aplikasi telah menjadi pemangkin
kepada pendidikan berbentuk saling bertindak dan berhubung meski
dalam batasan jarak dan waktu. Istilah-istilah seperti Kahoot, Quizlet,
Padlet, Canva dan Prezi bukanlah sesuatu yang baru dikalangan para
pelajar hari ini. Ianya merujuk kepada aplikasi kuiz, media pembelajaran
serta penyediaan material secara dalam talian yang menarik dan boleh
dicapai di mana sahaja.

Pendekatan pembelajaran yang menggabungkan ilmu perakaunan dan elemen-elemen teknologi yang
menarik memudahkan pelajar mengingati perkara penting secara lebih santai. Keadaan ini secara tidak
langsung dapat mengurangkan tekanan untuk memahami dan menguasai ilmu perakaunan.

Bagaimanapun, beberapa aspek penting perlu diambil kira bagi
memastikan gabungan serta penerapan teknologi dan ilmu perakaunan ini
mampu memberi input semaksimum mungkin kepada para pelajar. Ini
kerana, dikhuatiri penggunaan aplikasi dalam menyalurkan maklumat-
maklumat asas agak terbatas dengan kebergantungan kepada ilustrasi dan
animasi yang terlalu padat. Kesannya, material yang disediakan tampak

Buletin FPN 2/2021 | 20

Fakulti
Perakaunan

menarik namun input-input penting tidak dimasukkan sehingga menyebabkan kelompongan maklumat.
Selain itu, pemilihan audio bagi sesetengah aplikasi perlulah bersesuaian agar tidak mengganggu konsentrasi
penerimaan maklumat. Meskipun manfaat teknologi adalah sesuatu yang tidak dapat disangkal, namun
kebijaksanaan pendidik dalam menentukan kesesuaian bahan pengajaran melalui penggunaan aplikasi ini
sangat perlu diutamakan.
Desakan peralihan pendekatan ini pastinya membebankan segelintir pendidik yang masih selesa dengan
bentuk pengajaran konservatif. Namun, tiada ruginya belajar ilmu baru untuk menjadi pendidik yang mampu
menyesuaikan diri dengan keadaan, sejajar perubahan zaman.

Rujukan:

Chong, V.K., (1997), “Student Performance and Computer Usage: A Synthesis of Two Different Perspectives”,
Accounting Research Journal, 10 (1), 90-97.

Buletin FPN 2/2021 | 21

Fakulti
Perakaunan

Reminiscence on the evolution of my teaching tools:

1989 to 2021

By: Noryati Binti Md Noor

I stumbled on this idiom “Old habits die hard” and was curious about the origin. Upon searching the internet, I found
the origin from a Polish proverb; and Meriam Webster dictionary defines it as “…hard to stop doing things that one has
been doing for a long time.” How would this be applied to teaching and learning? Traditional educators have been
challenged to keep up with the integration of ICT in teaching and learning. Hashim et. Al (2010) claimed that the
influence of ICT is affecting the direction of instructional technology in Malaysia. This writing would highlight my
experience of adapting my teaching tools throughout my more than 30 years teaching in Institute Teknologi MARA @
Universiti Teknologi MARA.

I was educated in the traditional way from primary to tertiary education in
the 1980s. When I joined Institute Teknologi MARA in the late 1980s the
teaching tools were predominantly the blackboard (even though it was
green) and chalks. After finishing every class, you will be covered with the
chalk dust. Writing on and erasing the board was no joke because at the end
of every class you will be exhausted.

In the mid-1990s, visual aids in the form of overhead projectors (OHP)
started to be used in the classroom. Initially the images were projected to
the wall and eventually to the whiteboard and white projector screen. The

blackboard and chalks were ultimately phased out and replaced with the
whiteboard and markers. During the initial usage of the OHP, the number of
projectors and screens were limited; you must book and be lucky to enable
one of your students to carry both to the classroom. As time passed, 90% of
the classrooms were equipped with the OHP. The blackboard and chalk
usage were minimized. You just need to buy your own transparency film and
pens; then spend time writing your lecture notes on the film. Pre-planned the
preparation of lecture notes would reduce writing on the transparencies
during class session. Most of the transparency pens are permanent ink, so you
must write carefully to minimize wastage of transparency.

Buletin FPN 2/2021 | 22

Fakulti
Perakaunan

By the end of the 1990s the blackboards were replaced with the
whiteboard. Goodbye chalk dust; welcome messy hand. To minimize
the cost of whiteboard markers, the refillable markers were purchased.
Among the drawbacks of using the whiteboard were the occasional
incidence of having to erase the whiteboard written by the previous users
or much worse if they had used the permanent markers. Then, the OHP
was replaced with the video projector enabling the use of audio-visual in
teaching and learning.

The onset of the 21st century precipitated
rapid changes in the use of technology in
the classroom. Traditional classes were
converted into technology enabled
classrooms, which were equipped with
direct projector, liquid crystal display
(LCD), desktop computer, whiteboard, and
electric projector screen. The old OHPs became obsolete and joined the likes of typewriters. The availability of
computer and LCD in the classroom enables the use of Microsoft Office such as PowerPoint and Excel, which have
tremendously contributed to the ease of teaching and learning accounting. Gradually the LCDs were replaced with TV
projector; personally, I prefer the LCD due to the ability of projecting larger and clearer images on a bigger screen. Alas,
the cost of maintenance becomes the deciding factor.

By 2018 or 2019 lecturers must bring their own laptop to class; thus, we must carry many bags: laptop bag plus laptop,
teaching materials; handbag, water bottle etc. At most, the average weight would be around 4 to 5 kg. Stay
knowledgeable, stay fit.

In March 2020, the announcement of the MCO1 due to the rise of Covid 19 cases posed a challenge as teaching and
learning must be conducted online via Open and Distance Learning (ODL). The UiTM Centre for Innovative Delivery
and Learning Development (CIDL) defines it as “...the provision of flexible educational opportunities in terms of access
and multiple modes of knowledge acquisition. Flexible means the availability of choices for educational endeavors
anywhere, anytime and anyhow.” Tips and support from colleagues tremendously help through the initial journey to
the unknown during the initial implementation of ODL. Once sceptical of online purchases, Shopee and Lazada became
the norm of acquiring gadgets to assist teaching online. Days and nights browsing YouTube and ‘uncle’ Google to seek
new knowledge and skill. Shifting from one learning platform to another – WhatsApp, Telegram, UFuture, Google Meet
and finally Microsoft Team. The progression from printed textbook/modules, printed notes/slide notes and ultimately
paperless dissemination of teaching materials through various platforms. Come what may, teaching and learning must
go on.

Buletin FPN 2/2021 | 23

Fakulti
Perakaunan
Technology has made learning easy, interactive, and interesting with a multi selection of teaching tools to choose from.
With the advancements in technology, education is seeing a 180-degree shift. It’s no longer lecturer-centred approach
but student-centred virtual learning. In my opinion, technology still cannot replace the humanity of lecture-student
bond. So, I guess old habits die hard but will eventually die at your choice to stay abreast with the development especially
in teaching and learning. I am waiting for artificial intelligence in teaching and learning.
Who teachers are and who they teach remains the same.
What teachers stand for and what they aim to accomplish hasn’t altered.
Where teachers work and why they do what they do remains steadfast.
It is simply the how teachers teach that has changed.
https://resourced.prometheanworld.com

References:
Hashim, Yusup & Gapor, Abd. (2010). The Evolution of Instructional Technology in Malaysia. International Journal

of Instructional Media. 37: 229-238.
https://resourced.prometheanworld.com

Buletin FPN 2/2021 | 24

Fakulti
Perakaunan

TO EARN STUDENTS’ RESPECT

By: Ida Haryanti Mohd Noor
Respect is a positive feeling towards someone by treating them with politeness, honour and care. In the education
system, respect is important and essential as it will promote a healthy learning environment. Subsequently, it
will lead to the development of trust and successful learning.
Of course, as educators, we expect our students to be respectful to us. But, it cannot work in one way. Thus, in
order to gain students’ respect, the educators should show their respect to students first.
Here are five simple techniques that can be used by educators towards earning students’ respect:

Start and end the class on time.
Provide a lesson plan and try to stick with it as reasonably as we can.
Explain to our students what we expect from them throughout the semester in terms of teaching &
learning activities and assessments.
Listen to our students and respond to their queries, feedback and suggestions.
Use polite and diplomatic language when we speak to our students.
Let's apply these methods! It will lead us on a path towards mutual respect throughout our journey to serve
students, ourselves and profession efficiently.

‘Treat people the way you want to be treated. Talk to people the way you want to be talked to. Respect is
earned, not given’
Written by: Harapan Yang Tinggi.
Buletin FPN 2/2021 | 25

Fakulti
Perakaunan

MENGENALI PENYAKIT RADANG USUS DAN LANGKAH PENCEGAHAN

Oleh: Rafizan Abdul Razak

Negara Malaysia kita tercinta memang kaya dan terkenal Antara tanda-tanda dan gejala yang biasa dialami oleh
dengan pelbagai jenis juadah makanan yang enak dan pesakit selalunya akan berasa keletihan, hilang selera
lazat. Namun begitu kita harus beringat jika tersilap makan, sakit di bahagian abdomen, cirit-birit atau
langkah boleh mempengaruhi kesihatan individu tanpa mengalami pendarahan semasa membuang air besar dan
mengira peringkat umur samada kanak-kanak, remaja kelihatan agak pucat serta kurang berat badan. Justeru
sehingga dewasa. Salah satu penyakit yang mungkin itu, adalah penting untuk kita mendapatkan rawatan
jarang kita dengar adalah penyakit ‘Crohn’ atau radang dengan segera untuk mengelakkan berlakunya komplikasi
pada bahagian usus. Pengalaman menjaga ahli keluarga yang lebih teruk seperti mengalami tahap hemoglobin
yang menghadapi masalah ini memberi perasaan ingin dalam darah yang rendah atau anemia. Ada juga pesakit
tahu apakah sebenarnya penyakit radang ini? yang mengalami ‘ulcer’ di bahagian bibir dan lidah.

Menurut pakar perubatan, penyakit yang dipanggil radang Pencegahan dan Rawatan
usus ini terbahagi kepada dua jenis yang utama iaitu
penyakit ‘Crohn’ dan ‘Ulcerative colitis’. Kedua – dua Pengambilan diet yang seimbang sangat penting untuk
penyakit ini mempunyai persamaan yang mana ia berlaku memastikan tahap kesihatan sistem pencernaan yang
disebabkan oleh proses keradangan. Walaupun begitu baik. Sumber makanan seperti buah-buahan, sayur-
kedua-duanya masih mempunyai sedikit perbezaan sayuran hijau dan minum air yang secukupnya boleh
termasuklah dari segi rawatan untuk pesakit. mengelakkan seseorang menghadapi masalah radang
usus atau mengurangkan keradangan.
Penyakit ‘Crohn’ boleh terjadi pada seluruh sistem
pencernaan dan selalunya ditemui di kalangan pesakit Terdapat pelbagai jenis ubat untuk menghilangkan dan
yang lebih berusia, manakala ‘Ulcerative colitis’ pula meredakan keradangan seperti ‘Corticosteroids’ dan
hanya boleh terjadi di bahagian usus besar dan kerap ‘Hydrocortisone Succinite’ yang digunakan untuk
berlaku dikalangan generasi muda seperti remaja. membantu memulihkan sistem imunisasi badan di atas
Terdapat beberapa ujian klinikal yang perlu dilalui untuk nasihat doktor pakar. Jika pesakit mengalami kekurangan
menentukan diagnosis yang tepat bagi pesakit seperti darah, mereka juga diminta untuk mengambil zat besi
‘ultrasound’, ‘Computed Tomography (CT) scan’, prosedur seperti ‘folic acid’ oleh doktor yang merawat. Tempoh
endoskopi, pengambilan sampel biopsi dan lain-lain. untuk pulih dan sembuh juga bergantung kepada tahap
kesihatan seseorang pesakit dan mungkin boleh
Punca dan tanda mengambil masa yang agak panjang.

Terdapat banyak sebab yang boleh membawa kepada Kesimpulannya tabiat memilih makanan yang seimbang
radang usus antaranya ialah diet yang mengandungi dan berkhasiat boleh membantu kita mengelakkan
kandungan cili yang tinggi atau makanan yang terlalu daripada mengalami masalah radang usus. Selain itu,
pedas, pengambilan makanan segera yang berlebihan, sentiasa luangkan masa untuk beriadah dan bersenam
masalah sistem imunisasi badan yang lemah dan juga juga boleh membantu mengurangkan tekanan emosi. Ini
keadaan tekanan yang berlebihan juga boleh boleh mengelakkan kita makan secara tidak teratur yang
mempengaruhi sistem pencernaan seseorang. akhirnya memudaratkan kesihatan.

Rujukan:

● Pakar Perubatan Pantai Hospital Ayer Keroh
● https://www.doctoroncall.com.my/soalan/radang-

usus

Buletin FPN 2/2021 | 26

Fakulti
Perakaunan

Apo yang menarik kek Nismilan?

Nikmati Pengalaman Baru Yang Mengasyikkan Bersama Keluarga

Tersayang di Buana Kita Glamping & Event

Oleh: Dr Salwa Muda & Amariah Hanum Hussin

Buana Kita Glamping terletak di Kampung Gaing,
Pedas, Negeri Sembilan iaitu lebih kurang 30 minit
pemanduan daripada Bandaraya Seremban. Konsep
Glamping yang menggabungkan perkataan
Glamourous dan Camping yang diketengahkan oleh
Buana Kita memberikan pilihan baharu kepada mereka
yang suka percutian secara perkhemahan dan pencinta
alam semula jadi namun dalam suasana yang lebih
selesa dan menyeronokkan. Terdapat lapan (8) buah
khemah yang disediakan dan dibahagikan kepada
Tapak A dan Tapak B. Setiap khemah boleh
memuatkan seramai 4 orang dan mempunyai pilihan
katil Queen dan Single. Tandas, bilik mandi, surau dan
pantry yang selesa dan bersih terletak di blok
bangunan berhampiran kawasan khemah.

Kanak-kanak pastinya teruja dengan pelbagai aktiviti menarik yang disediakan
kepada keluarga yang menginap di sini. Antaranya menunggang basikal, ATV,
kolam renang, wayang pacak, pingpong dan memanah serta terdapat indoor
games seperti congkak dan Sahibba. Pilihan aktiviti yang disediakan oleh Buana
Kita bertujuan memberikan keseronokan berganda kepada tetamu dan
memastikan objektif percutian mereka tercapai. Yang menariknya bayaran yang
dikenakan boleh dianggap “mesra poket” kerana kesemua aktiviti ini termasuk
dalam pakej glamping yang diambil. Oleh itu, tetamu tidak perlu membayar
bayaran tambahan untuk aktiviti ini.

Selain itu, pastinya tetamu juga tidak ingin melepaskan peluang dengan merasai pengalaman mandi di sungai yang
dijaga rapi yang terdapat di kawasan ini. Walaupun sungai ini kecil dan cetek, namun ia mampu memberikan kenangan
yang manis untuk dibawa pulang oleh tetamu. Bagi golongan dewasa, tentunya pengalaman ini dapat mengimbau
kenangan masa kecil yang menjadi kenangan indah mereka suatu masa dahulu. Pengalaman yang sukar dilupakan ini

dikongsi bersama anak-anak yang tidak berpeluang untuk mandi sungai dan
berendam di dalam air dek kerana aktiviti pembangunan yang menyebabkan
air sungai tercemar dan hanya segelintir tempat sahaja yang selamat untuk
aktiviti mandi manda.

Penggemar kopi pastinya tidak akan melepaskan peluang untuk
mendapatkan kopi yang diadun khas dengan biji kopi premium. Para tetamu
dapat menikmati kopi yang terdapat di gerai kopi di dalam kawasan ini yang
menawarkan pilihan kopi premium seperti latte dan cappuccino pada harga

Buletin FPN 2/2021 | 27

Fakulti
Perakaunan
yang berpatutan. Pastinya keenakan rasa dan aroma kopi yang mengasyikkan ini tidak dapat dilupakan dan menjadi
penyebab untuk penggemar kopi mengunjungi tempat ini di lain hari.
Bagi yang tertanya-tanya tentang harga, harga pakej penginapan untuk hari biasa adalah RM199 per khemah,
manakala harga untuk hari Jumaat dan Sabtu adalah RM299 per khemah. Setiap khemah boleh memuatkan 4 orang
dan bayaran tambahan akan dikenakan sekiranya tetamu memerlukan penghawa dingin. Buana Kita juga menawarkan
pakej makanan pada harga RM39 untuk setiap orang yang merangkumi sarapan, makan tengah hari dan makan malam.
Lebih menarik lagi, Buana Kita turut menawarkan pakej hari jadi dan ulang tahun perkahwinan pada harga yang
berpatutan dalam membantu tetamu merealisasikan sambutan yang akan dikenang sehingga akhir hayat. Untuk
maklumat lanjut dan tempahan, boleh layari https://www.facebook.com/Buanakitamy ataupun hubungi 017-
2824041.

Buletin FPN 2/2021 | 28

Fakulti
Perakaunan

MISI MENAWAN KINABALU

Oleh: Norhidayah Ismail, Norhisham Ismail & Ja’izah Abdul Jabar

Suatu petang aku terbaca satu risalah berkenaan “Misi
Menawan Kinabalu” di papan notis. Hatiku terdetik, inilah
masanya untuk mencabar diriku melakukan sesuatu yang
lain. Sebelum tibanya hari bersejarah itu, aku perlu
menjalani beberapa siri latihan stamina. Misi ini
memerlukan stamina yang tinggi. Antara latihan yang aku
jalani adalah seperti larian jarak jauh, latihan kardio dan
mendaki gunung.

Selain stamina yang tinggi, setiap pendaki juga perlu
menimba ilmu berkaitan pendakian gunung bagi
mengelakkan sebarang perkara yang tidak diingini berlaku.
Sebagai contoh, setiap pendaki perlu tahu bagaimana menguruskan beg dan kelengkapan mendaki gunung. Jika beg
terlalu berat, ia boleh merencatkan pendakian tersebut dan jika kelengkapan yang dibawa tidak mencukupi, ia juga
boleh mendatangkan masalah semasa pendakian.

Sehari sebelum pendakian, aku dibawa ke kaki gunung Kinabalu dengan menaiki bas mini dari lapangan terbang Kota
Kinabalu. Aku diberitahu misi ini akan bermula seawal jam 6 pagi esoknya. Malam itu, kami hanya berehat dan
menikmati kesejukan angin malam Kinabalu.

Tepat jam 6 pagi hari tersebut, kami berkumpul di Kinabalu
Park dan malim gunung memberi taklimat ringkas sebelum
memulakan pendakian. Malim gunung mengingatkan kami
untuk memakai ponco kerana hujan sering turun sepanjang
perjalanan menuju ke puncak. Semakin tinggi gunung didaki,
suhu persekitaran semakin sejuk namun ia tidak
melemahkan semangatku.

Kami berhenti di tempat berkumpul yang pertama untuk
berehat sebentar dan mengisi perut. Di sini, aku berjumpa
dengan kumpulan pendaki dari Jepun yang turut mengagumi
keindahan Gunung Kinabalu. Pendakian diteruskan sehingga
ke Laban Rata, iaitu tempat pengumpulan kedua. Kami

Buletin FPN 2/2021 | 29

Fakulti
Perakaunan

bermalam di sini sebelum meneruskan pendakian keesokan
harinya untuk ke puncak. Pendakian memakan masa 2 hari untuk
sampai ke puncak.

Pendakian pada hari kedua lebih mencabar kerana kami perlu
mendaki seawal jam 4 pagi. Kami mendaki di dalam kegelapan
malam hanya dengan berbekalkan bantuan lampu suluh dan tali
pandu arah. Kami tiba di puncak selepas 3 jam mendaki dan kami
berpeluang melihat keindahan matahari terbit di puncak gunung.
Pemandangan di atas puncak sangat cantik dan mengagumkan.
Kami menikmati pemandangan ini dengan sepuasnya sebelum
memulakan perjalanan turun ke kaki gunung. Kami perlu sampai
di kaki gunung sebelum jam 7 malam.

Ini merupakan pengalaman yang paling berharga buatku dan tidak dapat aku lupakan.

Buletin FPN 2/2021 | 30

Fakulti
Perakaunan

ACCOUNTING EDUCATION
COMPETITION (AEC) 2021

Oleh: Norhidayah Binti Ismail, Akma Hidayu Dol @ Abdul Wahid & Musliha Musman

Pada 1 hingga 18 Oktober 2021, Fakulti Perakaunan
UiTM Cawangan Negeri Sembilan Kampus Seremban
telah berjaya menjalankan satu program pertandingan
inovasi iaitu ‘Accounting Education Competition (AEC)
2021’. Program ini merupakan program sulung fakulti
yang bertemakan inovasi. Tujuan program ini dijalankan
adalah untuk memupuk semangat inovasi di kalangan
para pensyarah khususnya.

Seramai 14 orang ahli fakulti telah menyertai program ini
secara berkumpulan dan berseorangan. Justeru itu,
sebanyak 13 buah produk inovasi yang bertemakan
pendidikan perakaunan telah berjaya dihasilkan dan
dipertandingkan di dalam program ini. Para peserta diberi
tempoh 10 hari bagi menyiapkan produk inovasi kumpulan
masing-masing. Peserta perlu menghantar satu video
berdurasi 10 hingga 15 minit berkenaan produk inovasi
sebelum tarikh tutup program. Penyertaan program ini
telah dinilai oleh 2 orang panel juri profesional dari
universiti dalam dan luar negara bagi setiap penyertaan.
Penjurian telah dilaksanakan secara rawak.

Anugerah pertandingan inovasi ini dibahagikan
kepada 4 kategori iaitu Anugerah Inovasi Terbaik
(Platinum), Anugerah Inovasi Game, Anugerah
Inovasi E-Content dan Anugerah Inovasi
Book/Chapter. Hanya 1 pemenang utama bagi
setiap kategori. Di samping itu, setiap penyertaan
akan layak mendapat 1 pingat dan 1 sijil
pemenang. Pingat yang ditawarkan adalah Emas,
Perak dan Gangsa. Penglibatan pensyarah di
dalam program ini secara tidak langsung dapat
membantu kelancaran proses pengajaran dan
pembelajaran secara maya dan jarak jauh.

Buletin FPN 2/2021 | 31

Fakulti
Perakaunan

Oleh: Norhidayah Ismail & Ja’izah Abdul Jabar
Alhamdulillah dengan limpah kurnia-Nya, Fakulti Perakaunan UiTM Kampus Seremban telah berpeluang
menyantuni anak-anak di Rumah Kebajikan Pertubuhan Asnaf Murni dengan menyalurkan bantuan daging
qurban sempena hari raya aidiladha tahun 2021 atau 1442 hijrah. Rumah Kebajikan Pertubuhan Asnaf Murni
yang bertempat di Taman Nusari Bayu, Bandar Sri Sendayan, Negeri Sembilan ini menempatkan anak-anak
fakir miskin, anak-anak yatim dan anak-anak asnaf zakat.
Pihak Fakulti Perakaunan berasa amat bertuah kerana telah diberi kepercayaan menjadi pengantara bagi
menyampaikan sumbangan seekor lembu qurban kepada Rumah Kebajikan Pertubuhan Asnaf Murni oleh
seorang dermawan. Penyembelihan lembu qurban tersebut telah dijalankan pada hari kedua hari raya
aidiladha dan proses penyembelihan telah disempurnakan di Ladang Pertubuhan Peladang Kawasan Kuala
Langat. Segala urusan menyembelih dan melapah daging lembu qurban telah dilaksanakan oleh pihak
tersebut dan wakil dari Fakulti Perakaunan menyerahkan dan mengagihkan daging qurban kepada Rumah
Kebajikan Pertubuhan Asnaf Murni selepas proses sembelihan dan melapah daging selesai.

Buletin FPN 2/2021 | 32

Fakulti
Perakaunan

Geran Penyelidikan

Tajuk Kajian : Equity Overvaluation and Aggressive Earnings Management Mechanism: An Empirical
Analysis of Fraudulent and Forced Restatement Firms
Dana
Jumlah : Accounting Research Institute
Ahli
: RM5,000

: PM Dr Eley Suzana Kasim

Tajuk Kajian : Kajian Pembangunan Pelan Tindakan Kebangsaan bagi Mencegah dan Menangani
Fahaman Pelampau Keganasan (NAPPCVE).
Dana
Jumlah : Kementerian Dalam Negeri
Ahli
: RM150,000

: PM Dr Eley Suzana Kasim

Tajuk Kajian : New Model of Child Abuse Reporting Intention of Urban Malaysians: An Extension of
the Theory of Planned Behaviour (TPB)
Dana
Jumlah : Kementerian Pengajian Tinggi
Ahli
: RM75,000

: Dr Norlaila Md Zin

Tajuk Kajian : Modelling an Integrated Framework for Big Data-Driven Accounting Education
Dana : FRGS
Jumlah : RM54,500
Ahli : PM Dr Eley Suzana Kasim

Tajuk Kajian : Kajian Persepsi Indeks Keselamatan Malaysia 2021
Dana : Industri
Jumlah : RM50,000
Ahli : Dr Norlaila Md Zin

Tajuk Kajian : Open Data to Fight Corruption: A Reference Information for Sharing Data to Detect
Corruption In Malaysia and Indonesia
Dana
Jumlah : Antarabangsa
Ahli
: RM40,094.50

: PM Dr Eley Suzana Kasim

Tajuk Kajian : Supply Chain Networking Relationship for Risk Mitigation and Business Resilience
Among Micro Entrepreneurs
Dana
Jumlah : Geran padanan dengan United International University (UIU) Bangladesh
Ahli
: RM30,000

: PM Dr Eley Suzana Kasim

Tajuk Kajian : Outcome Cost Model For Effective Use Of Resources In Malaysian Government
Dana : Kementerian Pengajian Tinggi
Jumlah : RM25,200
Ahli : Dr Norlaila Md Zin

Buletin FPN 2/2021 | 33

Fakulti
Perakaunan

Geran Penyelidikan

Tajuk Kajian : Fraud Risk Mitigation Towards Sustainable Performance Of Social Enterprise
Dana : Geran padanan dengan Universiti Indonesia
Jumlah : RM20,000
Ahli : Dr Norlaila Md Zin

Tajuk Kajian : Modelling Industry 4.0 Teaching And Learning Accounting Methodology
Dana : Kementerian Pengajian Tinggi
Jumlah : RM15,000
Ahli : Dr Norlaila Md Zin

Tajuk Kajian : The Moderating Effect of Illicit Financial Flows on The Impact of Quality of Governance
on Economic Growth of Asean Countries
Dana
Jumlah : Accounting Research Institute
Ahli
: RM15,000

: PM Dr Eley Suzana Kasim

Tajuk Kajian : Existance Of Longrun Relationship Between Interest And Inflation Rates In Islamic
Money Market A Protection Of Future Inflation
Dana
Jumlah : Industri
Ahli
: RM12,000

: Dr Norlaila Md Zin, PM Dr Eley Suzana Kasim

Tajuk Kajian : Impact Of Internal Control On Sustainable Performance Of Social Enterprise In
Mitigating Fraud Risk
Dana
Jumlah : Geran padanan dengan Universiti Indonesia
Ahli
: RM8,000

: Dr Norlaila Md Zin

Tajuk Kajian : IFFS on The Relationship of Quality of Governance and Economic Growth in OIC
Countries
Dana
Jumlah : Accounting Research Institute
Ahli
: RM8,000

: PM Dr Eley Suzana Kasim

Tajuk Kajian : Financial Sustainability Of Islamic Microfinance During Covid-19 Crisis : Impact To Low-
Income Households
Dana
Jumlah : Geran padanan dengan Universiti Indonesia
Ahli
: RM5,000

: PM Dr Eley Suzana Kasim, Dr Norlaila Md Zin

Tajuk Kajian : Sustainability Growth of Micro Entrepeuneurs for Poverty Reduction Using Resource-
based View Approach
Dana
Jumlah : Accounting Research Institute
Ahli
: RM5,000

: PM Dr Eley Suzana Kasim

Buletin FPN 2/2021 | 34

Fakulti
Perakaunan

Geran Penyelidikan

Tajuk Kajian : Comparative Study on the Performance of Islamic Microfinance and Islamic Bank in
Mena Region
Dana
Jumlah : Accounting Research Institute
Ahli
: RM5,000

: PM Dr Eley Suzana Kasim

Konsultansi / Perundingan

Tajuk Kajian : Program Modular Lembaga Pengarah Universiti Awam
Dana : AKEPT
Jumlah : RM179,415.15
Ahli : Dr Norlaila Md Zin

Tajuk Kajian : Kajian Bekalan dan Bekalan Setempat (Profiling) bagi Daerah Kuala Selangor dan
Sabak Bernam
Dana
Jumlah : Federal Agricultural Marketing Authority (FAMA)
Ahli
: RM39,500

: PM Dr Eley Suzana Kasim, Dr Norlaila Md Zin, Dr Dalila Daud

Penerbitan

Tajuk : PdP Dalam Talian Tuntut Komitmen Penuh
Ahli : Dr Salwa Muda, Asma Rashidah Idris
Penerbit : Berita Harian

Tajuk : Norma Baharu Tahun 2021 Pandemik COVID-19, WANITA
Ahli : Rafizan Abdul Razak
Penerbit : Cakna Kampus Unit Korporat UiTMCNS

Tajuk : Restatements and Ethicality of Earnings Management: Evidence from The Malaysian
Ahli
Penerbit : Wan Asma Wan Nasrudin
: 11th International Conference on Financial Criminology (ICFC 2021)
Tajuk
: Tax Compliance towards Sustainable Development: A Study of Health Practitioners in
Ahli Malaysia

Penerbit : Dr Norlaila Md Zin, Noratikah Arifin, PM Dr Eley Suzana Kasim, Mohd Haizam Mohd
Saudi
Tajuk
Ahli : Asia Pacific Management Accounting Journal
Penerbit
: Critical Success Factors of Innovative Governance Mechanism for Sustainability
: Dr Norlaila Md Zin, PM Dr Eley Suzana Kasim
: Academy of Strategic Management

Buletin FPN 2/2021 | 35

Fakulti
Perakaunan

Penerbitan

Tajuk : The Effect of Earning Management and Corporate governance on the Likelihood of
Equity Overvaluation
Ahli
Penerbit : PM Dr Eley Suzana

: Academy of Strategic Management

Tajuk : Financial Literacy and Awareness of Investment Scams Among University Students
Ahli
: PM Dr Eley Suzana Kasim, Hazlina Mohd Padil, Dr Salwa Muda, Dr Norlaila Md Zin,
Penerbit Norhidayah Ismail

: Journal of Financial Crime

Tajuk : Determinant Factors of Tax Evasion
Ahli : Siti Hawa Shuid
Penerbit : 10th International Economics & Business Management Conference (IEBMC 2021)

Tajuk : Evaluation of Solution-Based Learning as Teaching and Learning Strategy in Company
Law Courses
Ahli
Penerbit : PM Dr Eley Suzana Kasim

: International Invention, Innovative & Creative Conference Series 1/2021

Tajuk : Personal Perception Towards Majoring in Accounting Among Accounting and Non-
Accounting Students: Are There Any Differences?
Ahli
Penerbit : Ida Haryanti Mohd Noor

: International Invention, Innovative & Creative Conference Series 1/2021

Tajuk : Islamic Values as A Framework for Waqf Governance
Ahli
Penerbit : Dr Dalila Daud, PM Dr Eley Suzana Kasim

: Islamic Ethics and Governance for Combatting Financial Crime: Retrospective and
Prospective Approaches

Pengiktirafan

Anugerah : Pro-Pens Star Sesi Mac – Ogos 2021
Ahli : Akma Hidayu Dol @ Abdul Wahid
Anjuran : Bahagian Hal Ehwal Akademik, UiTM Cawangan Negeri Sembilan

Inovasi

Anugerah : Emas
Tajuk
Ahli : Structuring Efficiency of Social Enterprise for Gig Economy

Program : Dr Norlaila Md Zin, Prof Dr Zuraidah Mohd Sanusi, Dr Norazilah Zainal, PM Dr Suhaily
Hasnan, Nur Aima Shafie

: Karnival Inovasi UTeMEX 2021 Virtual

Buletin FPN 2/2021 | 36

Fakulti
Perakaunan

Inovasi

ACCOUNTING EDUCATION COMPETITION (AEC) 2021

Anugerah : Platinum
Tajuk
Ahli : Easy Step

Anugerah : Musliha Musman, Dr Salwa Muda, Dr Raziah Bi Mohamed Sadique, Amariah Hanum
Tajuk Hussin, Siti Mariam Abdul Halim
Ahli
: Emas
Anugerah : Timeline Infographic In Accounting (TIA) For Non-Accounting Students
Tajuk : Siti Hawa Shuid
Ahli
: Emas
Anugerah : ACT: My Accounting Tutor V2
Tajuk : Wan Mardyatul Miza Wan Tahir, Ja’izah Abdul Jabar, Norhidayah Ismail
Ahli
: Emas
Anugerah : Online Overhead Game (eOV)
Tajuk : Rafizan Abdul Razak, Akma Hidayu Dol @ Abdul Wahid, Musliha Musman
Ahli
: Emas
Anugerah
Tajuk : Easy Step
Ahli
: Musliha Musman, Dr Salwa Muda, Dr Raziah Bi Mohamed Sadique, Amariah Hanum
Anugerah Hussin, Siti Mariam Abdul Halim
Tajuk
Ahli : Emas

Anugerah : Learning Kits for SQL Accounting Software: Step By Step
Tajuk
Ahli : Dr Salwa Muda, Amariah Hanum Hussin, Siti Mariam Abdul Halim, Dr Raziah Bi
Mohamed Sadique, Musliha Musman
Anugerah
Tajuk : Perak
Ahli : Double Entry Principles & T-Accounts
: Saflina Azis, Mustafa Kamal Mat

: Perak

: Compute Your Own Tax Or Should You Hire An Accountant

: Ida Haryanti Mohd Noor, Wan Asma Wan Nasurdin, Siti Hawa Shuid, Norhidayah Ismail,
Dr Norlaila Md Zin

: Perak
: Bank Reconciliation Statement
: Saflina Azis, Mustafa Kamal Mat

Buletin FPN 2/2021 | 37

Fakulti
Perakaunan

Inovasi

ACCOUNTING EDUCATION COMPETITION (AEC) 2021

Anugerah : Perak
Tajuk
Ahli : Accounting Classification

Anugerah : Dr Raziah Bi Mohamed Sadique, Amariah Hanum Hussin, Dr Salwa Muda, Musliha
Tajuk Musman, Siti Mariam Abdul Halim
Ahli
: Perak
Anugerah : Accounting Dealer
Tajuk : Akma Hidayu Dol @ Abdul Wahid
Ahli
: Gangsa
Anugerah : The Heart Of Accounting : Accounting Classification
Tajuk : Amariah Hanum Hussin, Ida Haryanti Mohd Noor, Wan Mardyatul Miza Wan Tahir
Ahli
: Gangsa
Anugerah
Tajuk : Computer-Based Storage Concept
Ahli
: Dr Salwa Muda, Amariah Hanum Hussin, Musliha Musman, Dr Raziah Bi Mohamed
Anugerah Sadique, Siti Mariam Abdul Halim
Tajuk
Ahli : Gangsa
: Flipnote FS Analysis
Anugerah : Ja’izah Abdul Jabar, Norhidayah Ismail, Wan Mardyatul Miza Wan Tahir
Tajuk
Ahli : Pemenang Kategori Game Terbaik
: Online Overhead Game (eOV)
Anugerah : Rafizan Abdul Razak, Akma Hidayu Dol @ Abdul Wahid, Musliha Musman
Tajuk
Ahli : Pemenang Kategori E-Content Terbaik

: Easy Step

: Musliha Musman, Dr Salwa Muda, Dr Raziah Bi Mohamed Sadique, Amariah Hanum
Hussin, Siti Mariam Abdul Halim

: Pemenang Kategori Book/Chapter Terbaik

: Learning Kits for SQL Accounting Software: Step By Step

: Dr Salwa Muda, Amariah Hanum Hussin, Siti Mariam Abdul Halim, Dr Raziah Bi
Mohamed Sadique, Musliha Musman

Buletin FPN 2/2021 | 38

Fakulti
Perakaunan

Inovasi

NEGERI SEMBILAN INTERNATIONAL EXPOSITION (NSIEX) 2021

Anugerah : Emas
Tajuk : Google Meet Intelligent Attendance (GMiA2021)
Ahli : Wan Asma Wan Nasrudin

Anugerah : Emas
Tajuk : Structuring Efficiency of Microfinance Institutions for The Poor
Ahli : Dr Norlaila Md Zin

Anugerah : Emas
Tajuk
Ahli : SQL Accounting Software

: Dr Salwa Muda, Amariah Hanum Hussin, Siti Mariam Abdul Halim, Dr Raziah Bi
Mohamed Sadique, Musliha Musman

Anugerah : Emas
Tajuk : A Hybrid DEA-AR/FAHP Model for Performance Evaluation
Ahli : PM Dr Eley Suzana Kasim

Anugerah : Perak
Tajuk : Tax Relief Tracker: Improving Record Keeping
Ahli : Siti Hawa Shuid

Lantikan Luar

Jawatan : Penceramah
Program : Domain Kewangan Wanita Rentan: Siri 1
Anjuran : Pejabat Pembangunan Wanita Negeri Sembilan
Tajuk : Pengurusan Aliran Tunai
Ahli : Dr Norlaila Md Zin

Buletin FPN 2/2021 | 39

Fakulti
Perakaunan
Buletin FPN 2/2021 | 40