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Published by wanaaatt, 2022-11-15 09:51:50

SULAM REPORT 6C

SULAM REPORT 6C

PIZUA ENTERPRISE

PREPARED BY:

JAC2206C
FACULTY OF
ACCOUNTANCY




PREPARED FOR:

PIZUA ENTERPRISE
MRS. SHAHREZUANA BINTI SABTU

PROJECT ADVISOR: DR. ROSMAWATI BINTI HARON @ HARUN

BUSINESS ADVISORY REPORT I

ACKNOWLEDGEMENT

First and foremost, praises and Not to forget, Mrs. Shahrezuana Binti
thanks to Allah S.W.T. The Almighty Sabtu’s professional guidance and
for his blessings throughout our valuable support too, in participating
journey in completing the SULAM in a formal discussion with us which
project and report for course MAF671, are very important for the analysis and
Integrated Case Study, successfully. benefits to our small attempts in
making a positive impact to this rising
We want to express our deep and business.
sincere gratitude to our beloved
lecturer, Dr. Rosmawati binti Haron @ Moreover, we may not be able to
Harun, for giving us the opportunity complete this project without the
to do the project alongside providing devotion and tolerance of our
invaluable guidance throughout the JAC2206C group members. We are
completion of the project. Her grateful for everyone’s outstanding
experiences, vision, sincerity and contributions to the creation of this
motivation have deeply inspired us. report.
Apart from that, she has taught us the
methodology to carry out the project Last but not least, we would like to
and present the project’s works as take this occasion to thank our
clearly as possible. supportive parents and family for their
encouragement when we needed it
Furthermore, we also would like to most, especially during this tight
thank Mrs. Shahrezuana Binti Sabtu, timeline. They had effortlessly
the owner of Pizua Enterprise. With a brought us back into consciousness.
big heart, she handed us the golden We hope that our dedication to this
opportunity to analyse and critically effort will be a valuable addition to
study her business by entrusting and our knowledge and understanding.
cooperating with us to find practical
solutions in countering the issues that
arose in Pizua Enterprise.

TABLE OF CONTENTS

12 3

Acknowledgement SULAM SULAM
Overview Objective

45 6

Background Project Strategy
Company Committee Analysis
(SWOT)
7 8

Recommendations Conclusion

BUSINESS ADVISORY REPORT PAGE 01

SULAM OVERVIEW

SULAM is a learning and teaching approach that combines the
objectives of a course with components of community service that
enables students to use the knowledge and skills they learn in the
classroom to solve local problems.

As one of the initiatives of higher education in Malaysia, it aims to
produce graduates who are comprehensive, balanced, and
entrepreneurial. In 2016, the Ministry of Higher Education (MoHE)
introduced High Impact Educational Practices into the curriculum
of academic programs, a practice that includes SULAM.

This programme offers free consultation from students of higher
education to the community especially for SMEs companies to help
and recommend them the best practices to enhance their
performance.

BUSINESS ADVISORY REPORT PAGE 02

SULAM OBJECTIVE

We're on a
mission!

To improve student learning by applying theory to real-world
applications.
To improve personality, civic skills and citizenship among students
To serve the needs of local communities through voluntary activities
that rely on students' academic expertise.
To create an environment of collaboration between students, faculty
and the community.
To provide opportunities for agencies, corporate companies and
NGOs to contribute to the community through Corporate Social
Responsibility (CSR)

BUSINESS ADVISORY REPORT PAGE 03

BACKGROUND
COMPANY

Pizua Enterprise was established in The location of workshop of Pizua is
2012 and started its production in at Felda Pemanis. For expanding it
2013 at Segamat, Johor. It started the business, it required Pizua to hire 3
business from a stall at bazaar workers to assist its production.
Ramadhan, producing and selling
curry puff until Pizua’s curry puff had As for now, the product line has been
its own loyal customer and also had expanded by two sizes of curry puff
demand for frozen curry puff as well. which are the giant size of curry puff
At it first operation, it sell with one and usual size of curry puff to meet
size of curry puff with various flavour, the customer demand. For the flavour
which is the big size of curry puff, of curry puff, it have 7 various flavour
make Pizua’s curry puff have its own which are karipap kentang, karipap
signature and unique. pusing, karipap sardin, karipap ketam
cheese, karipap telur sayur, karipap
Because of the demand of customers ayam and karipap daging. The
for frozen curry puff, founder of Pizua, customer of Pizua can order either the
Mrs. Shahrezuana Binti Sabtu, frozen one or the fried one. The
decided to expand its business from customer can request for delivering
producing curry puff at home to the karipap to the customer door or
finding a specific place. The capital self-pickup. Pizza Enterprise also has a
for expanding the business was halal certificate and a MESTI
gained by the founder's family and certificate right now.
the money is used for buying the
dough maker machine as well as the
curry puff's workshop.

BUSINESS ADVISORY REPORT PAGE 04

MISSION

Our mission is to offer high quality
products, reasonable prices and the best
service in line with our slogan fast, friendly

and quality

VISION

Our vision is to make bumiputera visionary
entrepreneurs as well as to produce a
generation of potential in the field of supply

BUSINESS ADVISORY REPORT PAGE 05

PROJECT COMMITTEE

PROJECT ADVISORY
DR. ROSMAWATI BINTI HARON@HARUN

PROJECT MANAGER
MUHAMMAD ZAFAR SHAHZAN BIN MOHD ZAMZURI

ASSISTANT PROJECT MANAGER
ANDI ADUKA PUTRA BIN AHMAD MUA'ADZAM SHAH

SECRETARY MODERATOR 1 MODERATOR 2
MUHAMMAD SYAHMI BIN AHMAD IMRAN BIN MUHAMMAD IMAN
MOHAMAD HIZRAIEE HAIQAL BIN MOHD ROSLI
SHAIFUL AMRI

BUSINESS ADVISORY REPORT PAGE 06

PROJECT COMMITTEE

TEAM OF INTERVIEWER

INTERVIEWER INTERVIEWER INTERVIEWER INTERVIEWER INTERVIEWER
1 2 3 4 5

AZHAD IRFAN SITI NURUL SITI NASRIN AYUNI ARIBAH
BIN AHMAD 'AIN BINTI MD NURLIYANA SYAZWANI BINTI
BINTI HASAN
KAMIL NOOR BINTI ARJUNAIDI
MUHAMAD HANIF

ZAHRI

TEAM OF PRESENTOR

NABIL DIYANA NATASHA NURFAIDATUL
FARHAN BIN NABILA BINTI NAZLIZA AISYAH BINTI
BINTI MOHD MOHD JOHARI
RAMLAN NORAZLI
NIZAM

BUSINESS ADVISORY REPORT PAGE 07

PROJECT COMMITTEE

TEAM OF MULTIMEDIA (SLIDE)

AQILAH NURSHAHFIQAH SYARIFAH NUR SUFIAH
NATASHA BINTI MASRI NORAINI BINTI RAFI
BINTI ZALMAN BINTI SAID

AGIL

NUR NAJIHAH SITI NUR ANIS UMMI NAZIRA EMELIA BINTI
BINTI SABTU SYUHADAH BINTI ABDUL MOHAMMAD
SOFIAN PIANG
BAINdTdI aAHsuMbAhDeading KHALID

BUSINESS ADVISORY REPORT PAGE 08

PROJECT COMMITTEE

TEAM OF MULTIMEDIA (REPORT)

SITI NURUL SYASYA ASMAISSYAFIQAH MUHAMMAD
NORHASLINDA AFRINA BINTI BINTI OMAR ZULHISYAM
BIN SHAZRIN
BINTI ZURAIMI
HALIMON HELMI

WAN NAJIHAH SHAZWANI NIK NURUL
BINTI WAN IRDYNA BINTI ASYIKIN BINTI
MOHD MOHD SHUKRI
HANAFIAH Add a subheading NIK AHMAD

BUSINESS ADVISORY REPORT PAGE 09

We have gone through four segments in an interviewing session with the owner to
collect the information based on four departments which are Human Resources,
Logistics, Production and Marketing. From the interview, we have discovered new
information. Thus, we have conducted SWOT analysis on the information that has
been given.

SWOT ANALYSIS

STRENGHTHS

This analysis reveals that Pizua Enterprise, the manufacturer of
frozen curry puffs, has a lot of strengths. Firstly, Pizua Enterprise has
loyal customers in Kajang who always order 150 curry puffs weekly.
Pizua Enterprise has also obtained a wholesaler from the Hwa Thai
supermarket in the city of Segamat, with weekly deliveries of two or
three cartons containing twelve-packs per carton. Pizua Enterprise
appoints themself as the shipper for each shipment to the
wholesaler. This is because they prefer to ship their products
directly to wholesalers. After all, they believe doing so will
strengthen their customer relationships and assist Pizua Enterprise
in sustaining relationships with wholesalers. Pizua Enterprise can
trust all of their wholesalers because they have never had a problem
with them, especially when making payments.

BUSINESS ADVISORY REPORT PAGE 10

SWOT ANALYSIS

STRENGHTHS

Secondly, Pizua Enterprise frozen curry puffs are affordably priced
according to their size and ingredients. The least price for a packet of
curry puffs containing 15 pieces begins at around RM7.50, while the
maximum price is RM13. Despite utilising a variety of sizes and
flavours, Pizua Enterprise is able to make high-quality goods at
reasonable pricing, making their goods become the customers' first
pick. Pizua Enterprise has also already matched the price of raw
materials to the market rate in early January, 2022.

Lastly , Pizua Enterprise also provides a variety of size and flavour
products. The different sizes of frozen curry puffs are based on Pizua
Enterprise’s own concept which are difficult to obtain elsewhere.
Customers will only experience the one and only frozen curry puffs
which cannot be found elsewhere with variety flavour frozen curry
puffs itself. For example, the flavour of frozen curry puffs has seven
flavours which are karipap kentang, karipap pusing, karipap sardin,
karipap ketam cheese, karipap telur sayur, karipap ayam and karipap
daging.

BUSINESS ADVISORY REPORT PAGE 11

SWOT ANALYSIS

OPPORTUNITIES

1. Wide Customer segments

Customer segment is important for a business because it can be
the goal to know what is the uniqueness to the business. Pizua
Enterprise is a long run business and already builds many
relationships with customers. This lead Pizua to have many loyal
customers that will love to purchase Pizua Enterprise products.
Their curry puffs are affordable and customers like students would
be attracted to buy them and can save some pocket money. Their
range of targets is big as a lot of people still love to eat curry puffs.
For instance, kids, adults and elderly people also enjoy eating curry
puffs without being concerned because people love to eat curry
puffs even as a simple snack in the morning for breakfast and
evening for tea time.

BUSINESS ADVISORY REPORT PAGE 12

SWOT ANALYSIS

OPPORTUNITIES

2. Opportunities to expand market products

Sell more to local and international market
Pizua Enterprise was founded as a small business, thus it should
concentrate on local marketing. Local marketing is particularly well
suited to small businesses. Pizua Enterprise should promote more
of its products further on the local market because it is already
popular in the local community. The ability of small enterprises to
engage with their local communities is their greatest asset. As a
result, Pizua Enterprise now has the option to expand their product
base in the local market. It can also provide other benefits to the
company, such as lower marketing expenses. For instance, Pizua
Enterprise has plans to expand their product in the AEON
supermarket, AEON BiG. This type of supermarket has a stronghold
on the market as it is very popular in all states of Malaysia and
numerous customers will visit there and purchase groceries.

As Pizua Enterprise is located in Johor, it is near to Singapore. Since
there's a lot of product Malaysia export to Singapore, Pizua
Enterprise should use this opportunity to sell in Singapore as the
demands of local products and the currency in Singapore is getting
higher than Malaysia. If Pizua Enterprise successfully gets into the
Singapore market, they will get much more profit than in Malaysia.
Since in Singapore they already know the curry puffs, Pizua curry
puffs will sell hard and more opportunities will come.

BUSINESS ADVISORY REPORT PAGE 13

SWOT ANALYSIS

OPPORTUNITIES

2. Opportunities to expand market products

Promoting product using social media platform

Pizua Enterprise has a number of social media platforms, including
their own Facebook, Instagram, and TikTok accounts, which make
it easier for the company to reach out to and communicate with the
public. Customers will be able to contact the business more easily
through social media since they will be able to reach them on their
preferred platform. Pizua Enterprise can also acquire a large
number of customers by promoting its products.

Pizua Enterprise should be planning to collaborate with influencers
from social media to raise awareness about their company. Since
they have multi social media platforms, they can share the client’s
review and experience. Pizua Enterprise can grow its products, gain
more customers, and help the company produce more revenue and
population by using social media.

BUSINESS ADVISORY REPORT PAGE 14

However, there are few issues that Pizua Enterprise need to
consider which are:

SWOT ANALYSIS

WEAKNESS

1. No separation between personal and business account

Many small business entrepreneurs prefer to combine their
personal and professional finances. There will be a disruption in
business transactions when Puan Shahrezuana uses her own
business capital as a daily personal expense because there is no
separation between business account and personal account.
Combining personal and business spending can save time and
make it easier to keep track of expenses for the business.

However, using personal accounts typically causes issues when it
comes to monitoring business spending and revenue. This
weakness also caused Pizua Enterprise to miss out on business
transactions that may have helped the company save costs or
enhance income. Moreover, due to the issue, Pizua Enterprise
might be facing challenges such as lack of capital for next month's
production. In the long run, if there is no distinction between
personal and business accounts, Pizua Enterprise may be exposed
to financial risk, which could cause the business to slow down and
become unstable. In the worst-case scenario, if Pizua Enterprise is
sued, Puan Sharezuana's personal finances may be harmed.

BUSINESS ADVISORY REPORT PAGE 15

SWOT ANALYSIS

THREATS

1. Shortage of power supply

As Pizua Enterprise used many machines to process and store their
product (frozen curry puff), the power supply is one of the most crucial
factors for the business to operate smoothly. In the process of making
its product, Pizua Enterprise used machines such as the flour kneading
machine. In addition, Pizua Enterprise also purchases five freezers with
the intention to store its finishing product (frozen curry puff). However,
based on what was conveyed by Pizua Enterprises founder, Pn
Shahrezuana, among five freezers that have been purchased, only
three freezers can be used in the business operation.

This situation happened because of the shortage of power supply in
the place of business operations. Pizua Enterprise operates at Pn
Shahrezuana’s house. The use of five freezers and other machines in
the house will be the reason for the overload circuit. If there was an
overloaded circuit such as a blackout, it would harden the business
from continuing its operation smoothly. They will not be able to
process and store their product. If the product is not stored properly, it
may be spoiled, thus becoming a loss in Pizua Enterprise.

In addition, as Pizua Enterprise is incapable of fully utilizing all of its
assets (freezers) in its operations, it was such a loss for their business.
Referring to what was conveyed by Pn Shahrezuana, Pizua Enterprise is
capable of selling all of its products for the day, therefore, there was an
opportunity for Pizua Enterprise to increase its production for a day. If
they can fully utilize all their freezers, they can manage to store more
products, thus increasing their sales.

BUSINESS ADVISORY REPORT PAGE 16
PROJECT REVIEW REPORT

RECOMMENDATIONS

From the SWOT analysis above, we have observed a few
recommendations that Pizua Enterprise can consider to
apply together in their business management. The
recommendations that we suggested are:

For the main issue that came from the shortage of electric
supply, we have two alternatives that we can suggest to
the Pizua Enterprise. They can choose the best solution
between these two recommendations which are to
uRpegcoramdeendaetiloenc:tric supply with Tenaga National Berhad
(TNB) or rent a shop lot.

For this issue we highly recommend Pizua Enterprise to
upgrade their electricity supply. It is true that they already
have a small workshop to produce their product, Karipap
Sedap Segamat next to Puan Shahrezuana's house.
Therefore, we suggest that they upgrade their electricity
supply so that they can make full use of the facilities they
have such as machines to help them produce products and
freezers.

BUSINESS ADVISORY REPORT PAGE 17
PROJECT REVIEW REPORT

RECOMMENDATIONS

ALTERNATIVE 1

UPGRADE ELECTRIC SUPPLY WITH TENAGA NASIONAL
BERHAD (TNB)

Based on our observation and investigation from TnB’s
information, Pizua Enterprise is a commercial consumer who
operates or occupies a workshop such as production for curry
puffs, which is not primarily involved in manufacturing. We have
identified the main issue came from the shortage of electric
supply. Other than that, we also indicate that the problem may
arise from the freezers itself due to the earth leakage circuit
breaker (ELCB).

Thus, we have surveyed the Tenaga Nasional Berhad (TNB)
requirement to know the suitable solution that Pizua can apply.
Beforehand, Pizua needs to identify its current voltage used and
how much they want to upgrade. If Pizua still uses a single phase
metre usage, it means that the current power usage is from 230
volt supply through two wires. Meanwhile, a three-phase metre
measures usage from a 415 volt supply through four wires.

single phase three phase

BUSINESS ADVISORY REPORT PAGE 18
PROJECT REVIEW REPORT

RECOMMENDATIONS

ALTERNATIVE 1

UPGRADE ELECTRIC SUPPLY WITH TENAGA NASIONAL
BERHAD (TNB)

In this situation, we strongly recommend that Pizua would consider
upgrading its power supply to three phases. This is to overcome the
problems regarding power overload for using five freezer in the same
time. If Pizua upgrade their electric supply, they will be able to fully
utilize their freezers and increase their sales. Based on TNB’s
perspective, any consumer is advised to change from a single-phase
supply to a 3-phase supply when the household electricity load
exceeds 10kW (or 50A). In order to upgrade, Pizua has to follow the
procedure of upgrading or downgrading the electric supply. Pizua
Enterprise also needs to incur costs when upgrading from single phase
to three phase. This is because Pizua Enterprise will be charged
different costs depending on types of voltan and wires.

The steps required by TNB that Pizua needs to follow are:

1.Determine the condition of power supply before deciding to apply
for upgrade or downgrade of electric supply

2.Fill the form of electricity application either at TNB’s Kedai Tenaga,
online application in www.mytnb.com.my website or by post to the
nearest Kedai Tenaga and sign the contract with TNB.

3.Customers need to pay the connection charges and RM10 stamp
duty online or at Kedai Tenaga.

4.Customers need to pay for the security deposit before TNB can
install the metre and connect the power supply.

BUSINESS ADVISORY REPORT PAGE 19
PROJECT REVIEW REPORT

RECOMMENDATIONS

Required documents:

The actual upgrade involves two parts, external wiring, and
internal wiring. External wiring means bringing 3-phase power all
the way to the outside of the house and is wholly conducted and
done by TNB. According to TNB, the price can range anywhere
from RM300 to RM1,250. The price is determined by the house
unit type as well if the connection cable is underground.
Meanwhile, internal wiring consists of wiring within the house to
distribute each of the 3 power lines throughout the unit, and
prices start from RM2,000 and can go up as high as RM10,000.
The upgrade usually takes up to two weeks, while the external
wiring upgrading process can be completed within a day.

BUSINESS ADVISORY REPORT PAGE 20
PROJECT REVIEW REPORT

RECOMMENDATIONS

By considering this proposition, Pizua Enterprise can enjoy the
advantages in terms of production line. However, there are also
consequences that Pizua needs to be prepared for.

This proposition offer Pizua Enterprise to save the cost from renting the shop
lot. Instead, they can use it to cover the production problems by improving
the shortage of power supply at the workshop. However, Pizza Enterprise can
make a direct call to TNB if the company needs further information.

BUSINESS ADVISORY REPORT PAGE 21
PROJECT REVIEW REPORT

RECOMMENDATIONS

ALTERNATIVE 2

RENT SHOP LOT

If there are still any constraints, we would like to suggest Pizua Enterprise to
choose alternative 2 which is to rent a shop lot.

Based on our survey, we have found one shop lot that is located in Taman
Yayasan, Segamat. The rental price of the shop lot that is offered by the owner
for a month is RM1,800. This shop is a 1.5 storey shop lot located on the side of
the segamat-kuantan highway. If the owner rents this shop so they can easily
get the supply from suppliers such as supermarket Hwa Thai. The distance
bReetwceoemnetnhdeaotwionne:r's house, which is Felda Pemanis, to supermarket Hwa Thai
takes 32 minutes while from the shop lot to supermarket Hwa Thai it only takes
14 minutes. Thus, it will cut the cost and save their time.

By considering this recommendation, there will be pros and cons that Pizza
Enterprise has to face. The advantages of this shop lot which are:

1.The shop lot is near to the supplier such as supermarket Hwa Thai and
Billion, courier such as Poslaju, town of Segamat and a residential area in
Taman Yayasan.

2.Increase the production capacity from 70 to 150 packets of curry puff a
day.

3.No need to worry about the power supply in the shop lot
4.The revenue of Pizua Enterprise will increase to an estimation of RM18,000

to RM20,000 monthly.

BUSINESS ADVISORY REPORT PAGE 22
PROJECT REVIEW REPORT

RECOMMENDATIONS

The disadvantages if Pizua Enterprise want to rent this shop lot are:

1.The existing employee needs to travel back and forth from their house to
the shop lot.

2.The estimation of monthly expenses will be increase such as utility
expense (RM1,500 to RM1,800), petrol expenses (RM300) and employee's
salary (RM5 per hour),

3.Pizza Enterprise needs to hire new employees because there is a
possibility that the current employee doesn't want to travel back and forth

RecfroommeFnedldaatioPnem: anis to Taman Yayasan.

If Pizua Enterprise is interested in renting this shop lot, they can call Mr. Low's
number 012-7740883. Pizua Enterprise will need to contact Mr. Low if they
want to know more information about the shop lot.

BUSINESS ADVISORY REPORT PAGE 23

CONCLUSION

Pizua Enterprise is a business As for that, Puan Shahrezuana can
compare the cost to join the seminar that
organised by Puan Shahrezuana. is suitable and able to help her in
improving her skills as well as financial
Although Puan Shahrezuana runs her management knowledge.

business very well. However, it might There are a few benefits when the
founder joins these kinds of seminars.
be made even better if she Based on our interview toward the
founder, the founder has informed us that
acknowledge our previously they have joined a few seminars. However,
we can say that only a few seminars is not
suggested recommendations. enough for her and she needs to make
sure that the seminar’s content must
Additionally, based on our observation, outline about financial management
specifically. The founder also will be able
Pizua Enterprise faced some problems to learn on how to improve their skills in
managing their finances. When Puan
with their financial management. Thus, Shahrezuana knows how to manage the
financial properly, we believe that will
we prepared some recommendations lessen the probability of lack in capital
happens which is one of the issues in
that we believe might be useful to help Pizua Enterprise.

improve Pizua Enterprise’s production Other than that, the founder must know
that there will be bad impacts when she
performance for their Karipap Sedap keeps on neglecting to record their
financials in an improper way or ignore the
Segamat thrive in the future. We would importance of managing the business'
financial. This attitude may cause bad
like to suggest Puan Shahrezuana to impact on the business performance
where there will be obstacles to enhance
join more training courses or any their business and the worst can happen
where they will always be short of
seminar regarding financial business money.

management or ways to improve the

management of bookkeeping properly.

Firstly, we identified that the problem
happened due to the founder's lack of
knowledge in business operation and
management. Thus, the founder of
Pizua Enterprise should consider to
join any seminar whether it is free or
paid. Below are the list of seminars that
we can suggest and the founder can
compare the cost to join the seminar.
The list of seminars that we able to list
out are BizLaunch, Score.org, Kursus
sistem pengurusan bersepadu (ERP)
by MARA, Public Entrepreneurship
Seminar by TEKUN Nasional.

BUSINESS ADVISORY REPORT PAGE 24

CONCLUSION

Secondly, the owner can improve the We hope that the alternatives we
skills in managing the bookkeeping. provide will help to resolve the issues
Based on the interview, the owner in Pizua Enterprise. We also hope that
stated that she is only used excel to all the recommendations we offer
record the transaction and the might support Pizua Enterprise
inventory. For proper accounting business become more successful in
experience, the founder of Pizua the future and be able to further
Entreprise can use accounting expanding into international markets.
software or hire a new employee that
has knowledge in managing the
bookkeeping. Below are stated the
comparison between using any
accounting software and hiring a
person to manage the bookkeeping.

BUSINESS ADVISORY REPORT PAGE 25

APPENDICES

Figure 1 : Briefing on SULAM Project by Project Advisor

Figure 2 : Nominations on SME Companies

BUSINESS ADVISORY REPORT PAGE 26

APPENDICES

Figure 3 : SULAM Interview Agenda

Figure 4 : Photography Session with Pizua Enterprise

BUSINESS ADVISORY REPORT PAGE 27

APPENDICES

Figure 5 : Pizua Enterprise's Official Instagram Page

Figure 6 : Pizua Enterprise's Official Facebook Page

BUSINESS ADVISORY REPORT PAGE 28

APPENDICES

Figure 7 : Shop Lot for Rent at Taman Yayasan, Segamat


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