ICAME2022 Programme Book

PROGRAMME BOOK

International Conference on Accounting,
Management and Economics
(ICAME-2022)

14 December 2022
(Online Conference)

Theme:
"Embracing Change and
Transformation in Achieving
Sustainable Development Through
Multidisciplinary Research"

ORGANISED BY:

https://seminarfpe.wixsite.com/icame2022

TABLE OF CONTENTS DEAN'S WELCOMING REMARKS ii
iii
ICAME 2022 CHAIRMAN'S
WELCOMING REMARKS iv

KEYNOTE SPEAKER BIODATA

WORKSHOP SPEAKER v- vi
BIODATA
PROGRAMME'S SCHEDULE vii
1-4
PARALLEL SESSION 5-7
8-24
VIDEO PRESENTATION LINK
ABSTRACT

ICAME-2022 COMMITTEE 25-26

Theme:
"Embracing Change and
Transformation in Achieving
Sustainable Development Through
Multidisciplinary Research"

DEAN'S WELCOMING REMARKS

Assalamu'alaikum warahmatullah and greetings,
In the name of Allah, the Most Merciful, the Most Merciful,

On behalf of the Faculty of Management and Economics, I am grateful to Allah for
the success of organising the International Conference on Accounting,
Management and Economics (iCAME2022) . I would also like to take this
opportunity to welcome all the paper presenters and participants on the high
commitment shown in the effort to share ideas and insights to enhance the value
and quality of education.

ICAME2022 is a suitable platform for all academics, researchers and education
practitioners to further strengthen the field of accounting, management and
economics, and also open for the field of educations. It can also provide an
opportunity to establish a relationship between the participants of this
conference. It is our hope that this conference will expand the field of accounting,
management and economics in research in line with the theme of this seminar,
"Embracing Change and Transformation in Achieving Sustainable Development
Through Multidisciplinary Research".

I also hope that this conference is a continuation of
the tradition to this university in an effort to
promote research excellence and to all faculty staff
to take the opportunity to present papers and
subsequently be published in accredited journals
and publications. I would also like to thank the
presenters, participants, all members of the
ICAME2022 Committee and the contributors who
have made this conference a success.

Thank you.

ASSOC. PROF. DR. MOHD ASRI MOHD NOOR
Dean
Faculty of Management and Economics, UPSI
“LEADING FUTURE MINDS”
“UPSI NO.1 PENDIDIKAN”

ii

CHAIRMAN'S WELCOMING REMARKS

Assalamualaikum and Greetings,

First and foremost, Alhamdulilah. All praises are to Allah,
the Merciful, the All – Beneficient, by whose Grace and
Blessings have enabled us to participate in this
conference. I am so grateful that this conference was
able to take place successfully despite the lack of time
and obstacles. I would also like to take this opportunity
to express my sincere thanks to the dean of Faculty of
Management and Economics, the keynote speaker, and
the committee members who have worked tirelessly to
make this conference a success. I would also like to
acknowledge the support given by our strategic partners
for this conferences particularly Universitas
Muhammadiyah, Purwokerto, Indonesia.

Research activities culture has been emphasized by Malaysian government and
numerous efforts has been set in place to ensure research agenda is carried out
effectively. One of the ways is by inculcating it among educators and students in
institutions of higher education and making research as one of the pillars in
measuring the performance of universities. In line with that, the faculty have
chosen “Embracing Change and Transformation in achieving Sustainable
Development through Multidisciplinary Research " as the theme for this
conference. The conference’s aims are not only emphasizing research culture but
also toexpand existing knowledge as well as contributing to new knowledge
through research.

Finally, the publication of the conference is also evidence, documenting the
results of the research conducted. Congratulations and well done to the
presenters of the paper, I am confident that the sharing of knowledge in the form
of this publication will have an impact on the field of research.
Thank you.

ASSOCIATE PROFESSOR DR AHMAD ZAINAL ABIDIN BIN ABD RAZAK (SMP)
Chairman of 2nd ICAME 2022

iii

KEYNOTE SPEAKER BIODATA

Dr Asan Ali Golam Hassan is a Professor of Economics at Azman Hashim
International Business School, University Technology of Malaysia. His research
interests are on economic planning, growth, and development—specifically on
macroeconomic indicators and policy as well as demographic/spatial, rural, and
urban impact assessment. Previously, Dr Asan Ali was a former Lecturer/Professor
at Universiti Utara Malaysia (1995-2015) and Dean School of Economics, Finance &
Banking, UUM (2011-12); Deputy Director of the Malaysia Development Institute
(MDI) of Economic Planning Unit (EPU), Prime Minister’s Department (2008-10);
Research Fellow, Malaysian Institute for Research in Youth Development, Ministry
of Youth and Sports (2012-13); Project Manager, Goods and Services Tax (GST),
Ministry of Education (2014-15); Member of National Consumer Advisory Council,
Ministry of Domestic Trade and Consumer Affairs (2019-2022); Senior Researcher,
Malaysia Research Institute for Vocational Education and Training (MyRIVET)
(2019-2022).
He was a Researcher/Consultant to the World Health Organization (WHO) (2021);
South East Johor Development Authority (KEJORA) (2019-20); Malaysian National
Co-Operative Movement (ANGKASA) (2019); World Bank (2018); CIMB Foundation
(2018); Ministry of Rural Development (2017-19); Implementation Coordination
Unit (ICU-JPM)(2018); Department of Indigenous Development (JAKOA) (2017-19);
Ministry of Youth and Sports (2012-15); Ministry of Science, Technology and
Innovation (2015); Co-operative College of Malaysia, Ministry of Domestic trade,
Co-operatives and Consumerism (2013); Economic Planning Unit (EPU-JPM)(2008-
10); Forestry Department (2006); Federal Land Development Authority (FELDA)
(2005-6); Ministry of Sciences, Technology and Innovation (2004-6); Federal
Agriculture Marketing Authority, Malaysia (FAMA) (1999); IKMAS UKM-United
Nations Development Programme (UNDP) (1998).

Prof. Dr Asan Ali Golam Hassan
Professor at Azman Hashim International Business School, UTM

iv

WORKSHOP SPEAKER BIODATA

Zuraidah Zainol is an Associate Professor of
Marketing at Universiti Pendidikan Sultan Idris,
Malaysia. She holds a PhD (Marketing) from the
Graduate School of Business, National University
of Malaysia (UKM-GSB). She has more than 20
years of experience as an academician. She
taught Principles of Marketing, Marketing,
Business Statistics, Entrepreneurship Theories,
Final Year Project and Critical and Creative
Thinking at the undergraduate level and
Contemporary Marketing at the postgraduate
level. Her research focuses on relationship
marketing, brand management, consumer
behaviour, Islamic marketing, entrepreneurship
and marketing in higher education.
She has published widely in international journals including the Journal of
Relationship Marketing, Jurnal Ekonomi Malaysia, Jurnal Pengurusan, Journal of
Islamic Marketing, Journal of Food Product Marketing, and others. She is
particularly interested and proficient in Structural Equation Modeling (SEM) using
AMOS. She has experience conducting training, particularly in Quantitative
Research Methods, Data Analysis using Excel and SPSS as well as Structural
Equation Modeling using AMOS.

v

WWOWOROKRSKRHSKHSOHOPOPSPPSEPSAEPAKEEAKREKREBRIBOIBODIODADATAATATA

Ts. Dr. Kesavan Nallaluthan is a senior lecturer at
detmSmAHrhexuedeaasdeHmSAtTrmepvlmhennetxsuedeeeaaasdTASrmetHeap.aahvlirmlheFnnnentxsureDggodieeaeaaesaecap.aaiheevliprmsIlsrFnnentnchrdDggoieamme.tmaeacaauihceeiprrrsIlsKrFnnncihradgoeeiiaelamm.entmseatecuicnetnnprrsIsKnytncihsadieeiaEelmenetttmostetaucntnnrr,.dnyritnisMavieiaEelnoeneettousttanatn,.d(nysfritBncMvRiEnanoeettoutaAa,nd&(asfrimBncMMRtNananoedtunDiaArn&(oaasfamBacdMRteaNa)adtnnDnlinahAnrnl&oaaamaduaeMteaaa)aUddnnpDnlinhlnfnrglsoauandauareeaa)atUednpnotinhclinfrngsanomuvhnaureectaatUeddpveotiaucinefprgsaenomvhneaurrecnDtrsterndvseoiauirciesprseaenonmovitieurecnDttrestsnrndvsegcur1iryespseesnoeitiieurta4Dtr,aestas.nrnsgoucr1irysPsenslnoesititarr4tr,aeta.nyedeHgouscr1eyPnsleersihntrr4sr,aia.yoaedaeHsouseiiePnlEepkortfrhnrrsriayoeaed,saHcssr,eiierEeapkoMcrtfrhoBssicaloea,sarcshor,eintehraueEapkMctfrornfcBscaloel,sarschoa,entatohrauemaMcisotwrunfcBsncyollarsehoaaontatrohisaeuoemisgtcwrunfennygoillosasreaaaisoarrodisyeocmksisfgtcw,e.nnygilosareaaisordisyeockstfgc,.ngiosaraisdyckstf,.
His expertise is in quantitativemmaenthagoedmsetundt.ies using PLS-SEM by SmartPLS
ascreoortvcasrfaHieotoriccewtvsrcifalHshiweoetoicaceiwviesfnaelrshwetixeacrgieiwesnpne.rhwxteaeirgiiHSnonpne.rrcteeteirgHSunooiS.rscsteitpiceHsunooeiSousseiipcecsspsuSeSouu,smuiiiccsspsWnSresou,ramui-qecOpWnSrrsunrtuamuaS-qePOrrtasn,nrtluaLnaS-yadePrtaSnt,nntlLnai.yaadPtdWtSntIcnalLni.yadMtttdOWSIiicaavnv.ySaMttOWdeeIiiCc-avnvldiyStOmynideetiC-iavdteldiSemycniide-eto-itodtieldixhennycnin-eoeitod,odtidxhndncidhneeoeuod,oexdxdnscdhjneeeout,twexdddusiuchjenoautdtrwjedgusoiuncjinoaedutrwajasgsosiunirlnloaesunrsauasgsm.snorlalsosnsaualHisem.asnolalsos.epsglHieim.asnonpP.ephgtHoeianLepaiPephSnrtosinLnepa-tihSSnrteaosaneaE-ldtilSnresasMaanoaEldtlnesasMaabdoaldplnayssabundoaepSnaybsxumandeltpSiabrexsautmanelrthiribrnecxsteatallrthaPidriernecslteLtlrhaPidSencleLladSel
articles in Scopus, WOS, and MyCite-indexed journals.

vi

PROGRAMME'S SCHEDULE

800-830 am Presenters and Participants
Join the WEBEX Link

https://bit.ly/icame_Utama

830 – 900 am Opening Speech :
900 - 1000 am Delivered by the Dean of the
1000 - 1015 am Faculty
1015-1215 pm
Keynote Address :
1215-215 pm Prof. Dr. Asan Ali Golam (UTM)

215 - 245 pm Break

Workshop 1:
Well Structured Reporting CB-SEM
and PLS- SEM: Part 1
(AP Dr. Zuraidah Zainol)

Workshop 2:
Well Structured Reporting CB-SEM
and PLS- SEM: Part 2
(Dr. Kesavan A/L Nallaluthan)
https://bit.ly/icame_Utama

Break

245 - 345 pm Parallel Session

400 - 500 pm Closing Ceremony and
Best Paper Awards

https://bit.ly/icame_Utama

vii

PARALLEL SESSION

ROOM 1

https://bit.ly/selari_1

Moderator : Mdm. Emilda Hashim

245 - 300 pm CM008

SUSTAINABILITY ACCOUNTING REPORTING ACCORDING
TO (GRI.G4) REQUIREMENTS AND ITS REFLECTION IN
COMPANIES MARKET VALUE LISTED IN IRAQI STOCK
EXCHANGE

Talal M. Al Jajawy, Ibtigag Ismail Jacob

300 - 315 pm CM010
315 - 330 pm
330- 345 pm THE FAIR VALUE PRINCIPLE AND ITS ROLE IN IMPROVING

T. HE QUALITY OF ACCOUNTING INFORMATION IN

FINANCIAL REPORTING: EMPIRICAL STUDY FOR MEDIUM
AND SMALL ENTERPRISES IN THE IRAQI ENVIRONMENT
Ali Alfartoosi, , Mohd Abdullah Jusoh, Hussein Jaleel Mohsin, Anmar
Adnan Khudhair

CM011

MEASURING PROFIT MANAGEMENT USING THE LOAN LOSS
ALLOWANCE APPLIED TO A SAMPLE OF IRAQI PRIVATE
BANKS
Anmar Adnan Khudhair, Mohammed Abdulrasool Jasber, Mohammed
Tareq Abdulwahhab, Zainalabideen AL-Husseini, Rawaa Ghazi Abdul
wahid

CM034

DETERMINANTS OF RETIREMENT PREPAREDNESS AMONG
MALAYSIAN FEMALE MILLENNIALS: A CONCEPTUAL PAPER
Nur Amalina Murni Muhamed,Hartini Jaafar






1

PARALLEL SESSION

ROOM 2

https://bit.ly/selari_2

Moderator : Dr. Haryati Abdul Wahid

245 - 300 pm CM003
300 - 315 pm
PENGARUH TINGKAH LAKU KEWARGANEGARAAN

ORGANISASI (TKO) DENGAN TEKANAN KERJA GURU

SEKOLAH MENENGAH DI DAERAH MUALLIM,PERAK

Arba’iyah binti Abdullah, Suriani binti Abdul Hamid




CM030


PENDEKATAN KEUSAHAWANA
N SOSIAL DALAM

PENYEDIAAN PEKERJAAN KEP
ADA ORANG KELAINAN

UPAYA (OKU)

Asma Zulaikha Binti Hasan @ Hishamuddin, Hariyaty Binti Ab Wahid,

Rafiduraida Binti Abdul Rahman

315 - 330 pm CM031

EDUCATIONAL AND VOCATIONAL PROGRAMMES FOR THE
REINTEGRATION PROCESS OF CHILD OFFENDERS IN AN
APPROVED SCHOOL (“SEKOLAH TUNAS BAKTI”) IN
MALAYSIA

Shahrina Hani T, Rosfizah M T, Norlaile S H, Azila A R,Masayu D,
Dina Imam S

330- 345 pm CM032

PENGARUH GAYA KEPIMPINAN SPIRITUAL PENGETUA DAN

KESEJAHTERAAN PSIKOLOGI GURU SEKOLAH

Anisah Samihah Mohamed Zabidi

2

PARALLEL SESSION

ROOM 3

https://bit.ly/selari_3

Moderator : Dr. Fatimah Salwa Abd. Hadi

245 - 300 pm CM019

THE EMPIRICAL ANALYSIS OF GOVERNMENT EXPENDITURE

IN EDUCATION AND HEALTH CRISIS DUMMY ON ECONOMIC

GROWTH IN MALAYSIA

Kavithanjali S, Norimah R, Norasibah A.J, Asmawi H, Emilda H

300 - 315 pm CM023
315 - 330 pm
THE EFFECT OF SELECTED MACROECONOMIC VARIABLES
TOWARD ECONOMIC GROWTH: AN APPLICATION OF
ORDINARY LEAST SQUARE METHOD
Ainur Attira A, Norimah R, Dayang Affizah A M, Emilda H, Nooraisah K

CM026

THE DEMOGRAPHIC AND PERSONALITY DETERMINANTS OF
HAPPINESS IN MALAYSIA
Vinothiny S, Norasibah A J, Norimah R, Zainizam Z, Asmawi H

330- 345 pm CM029

THE DYNAMIC RELATIONSHIP BETWEEN ENERGY
CONSUMPTION AND SELECTED MACROECONOMIC
VARIABLES ON ECONOMIC GROWTH: ANIMPLICATION OF
BOUND COINTEGRATION TEST

Nur Aimi Nashuha Arifin,Norimah Rambeli, Jan M. Podivinsky
Farhana Johar

3

PARALLEL SESSION

ROOM 4

https://bit.ly/selari_4

Moderator : Dr. Asmawi Haji Hashim

245 - 300 pm CM004
300 - 315 pm
315 - 330 pm ANALISIS PENGARUH FAKTOR DALAMAN DAN LUARAN
TERHADAP PENCAPAIAN MATA PELAJARAN EKONOMI BAGI
PELAJAR-PELAJAR SEKOLAH MENENGAH LUAR BANDAR
TERPILIH DI NEGERI PERAK
Malini Deepa Kaliappan, Norasibah A.Jalil, Norimah Rambeli, Khalilah
Za’aba, Emilda Hashim

CM006

KESEDIAAN DAN MINAT PELAJAR TERHADAP
PEMBELAJARAN TERADUN DALAM MATA PELAJARAN
PRINSIP PERAKAUNAN DI DAERAH PASIR GUDANG, JOHOR
Jayakumar A/L Supramaniam, Norlia Binti Mat Norwani, Rosmini Binti
Ismail

CM020

THE RESEARCH UNIVERSITIES EXPERIENCES ON
COMMERCIALISATION SUPPORT SYSTEM (CSS)
Amin Irfan Mohamad Suwarno, Siti Asma’ Mohd Rosdi

330- 345 pm CM022

UJIAN KOINTEGRASI JOHANSEN JUSELIUS

ANTARAFAKTOR MAKROEKONOMI TERPILIH DAN HARGA

EMAS

Debbie Liza P, Norimah R, Norhanishah M Y, Noor Zahirah M S

345- 400 pm CM025

THE JOHANSEN JUSELIUS COINTEGRATION ANALYSIS ON

EXCHANGE RATE MODEL

Gevivian G, Norimah R, Siti Zubaidah M A, Sri Utami

4

PRESENTER'S PRE-RECORDED VIDEO

VIDEO PRESENTATION LINK

https://bit.ly/icame2022presentation

CM001

THE AIS EFFECTIVENESS AND smeS PERFORMANCE: A CONCEPTUAL PAPER
Syamimi Nabilah Sabri, Nor Hanani Ahamad Rapani, Oday Jasim Almaliki

CM002

RESEARCH ON UNIVERSITY FINANCIAL PERFORMANCE EVALUATION USING FACTOR
ANALYSIS: A CASE OF J UNIVERSITY
Hou Yuyan, Hazianti Abdul Halim , Mohd Faizal Basri

CM005

KEMAHIRAN TINGKAH LAKU INTERPERSONAL GURU DAN HUBUNGANNYA DENGAN
KETERLIBATAN MURID DALAM PDPC PENDIDIKAN PRINSIP PERAKAUNAN DI SEKOLAH
Noor Nizah Zakaria, Rohaila Yusof

CM007

KERTAS KONSEP PEMBELAJARAN BERASASKAN PROJEK BAGI KURSUS PERAKAUNAN DI
KOLEJ MATRIKULASI DAN KESANNYA TERHADAP KBAT DAN KEMAHIRAN KERJA
BERPASUKAN
Zubaidah Mohamad, Rohaila Yusof

CM009

THE MEDIATING EFFECT OF ORGANIZATIONAL COMMITMENT ON THE RELATIONSHIP
BETWEEN PERSONALITY, JOB SATISFACTION AND JOB PERFORMANCE OF PHARMACIST
Hengky Widhiandono, Suyoto , Akhad Darmawan, Ahmad Zainal Abidin Abd Razak, Hariyaty Ab Wahid

CM012

ONLINE VS FACE-TO-FACE TEACHING METHODS: THE PREFERENCES TOWARD STUDENTS
SATISFACTION

Nor Alwani Binti Abd Wahab, Ruzimas Ayu Binti Razali, Nurul Ashikin Binti Md Taib

5

PRESENTER'S PRE-RECORDED VIDEO

VIDEO PRESENTATION LINK

https://bit.ly/icame2022presentation

CM013

FACTORS INFLUENCING BRAND SWITCHING INTENTION AMONG GENERATION Y
SMARTPHONE USERS IN MALAYSIA
Koo Xi Min , Ahmad Zainal Abidin Abd Razak

CM014

FACTORS INFLUENCING IMPULSE BUYING BEHAVIOR AMONG WORKING LADIES IN
SELANGOR, MALAYSIA
Chan Yuen Yue, Ahmad Zainal Abidin Abd Razak

CM015

FISCAL AND TAX POLICIES ON THE INNOVATION PERFORMANCE OF CHINA'S
TECHNOLOGY-BASED SMALL AND MEDIUM ENTERPRISES
Peng Qiong,m Nor Hanani Ahamad Rapani, Zuriadah Ismail

CM016

THE EFFECT OF ORGANIZATIONAL COMMITMENT AS MEDIATOR ON RELATIONSHIP
BETWEENTRAINING AND WORK PERFORMANCE AT COMMUNITY HEALTH CENTERS
MIDWIVES IN BANYUMAS REGENCY CENTRAL JAVA INDONESIA
Suyoto, Ahmad ZA, Hariyaty, Hengky W, Darmawan

CM017

THE INFLUENCE OF OWNERSHIP STRUCTURE, TAX AMNESTY, BOARD COMPOSITION
AND CORPORATE GOVERNANCE TOWARD TAX AVOIDANCE IN INDONESIA
Ani Kusbandiyah, Norlia Mat Norwani, Mohd. Abdullah Jusoh

CM018

THE DETERMINANT FACTORS THAT EFFECT ISLAMIC AND CONVENTIONAL BANKS
STABILITY: EVIDENCE IN INDONESIA
Nunung Aini Rahmah , Mohd Abdullah Jusoh , Norlia Mat Norwani

6

PRESENTER'S PRE-RECORDED VIDEO

VIDEO PRESENTATION LINK

https://bit.ly/icame2022presentation

CM021

THE INFLUENCE OF SHARI'AH SUPERVISORY BOARD (SSB) REPUTATION AND SSB MEETING
TOWARD SHARI’AH COMPLIANCE DISCLOSURE
Iwan Fakhruddin, Mohd Abdullah Jusoh , Norlia Mat Norwani

CM024

AN EMPIRICAL STUDY ON EDUCATION LEVEL AND HEALTH EXPENDITURE ON ECONOMIC
GROWTH IN MALAYSIA
Mohd Shahrol Nizam M N, Norimah R, Normala Z, Shahrun Nizam A A

CM027

DETERMINANTS OF BEHAVIOR TO PERFORM SELF-PROTECT: MEDIATING ROLE OF
INTENTION TO SELF-PROTECT
Nurul Hidayah Mohd Yusof, Ahmad Zainal Abidin Abd Razak

CM028

CHARACTERISTICS, COMPETENCIES AND WORK EXPERIENCE AS SUCCESS FACTORS OF
SMEWOMEN TECHNOPRENEURS IN MALAYSIA
Jothi M, Kesavan N, Vikenesware S, Ahmed Mohamed M,

CM033

APPLICATION OF TECHNOLOGY ACCEPTANCE MODEL TOWARDS ONLINE LEARNING:
POLYTECHNIC ACCOUNTING STUDENTS PERSPECTIVE
Norlizawati Abd Rahman, Fazlina Abd Rahiman, Aniza Suriati Abdul Shukor

7

ARTICLE'S ABSTRACT

CM001

THE AIS EFFECTIVENESS AND smeS PERFORMANCE: A CONCEPTUAL PAPER
Syamimi Nabilah Sabri, Nor Hanani Ahamad Rapani, Oday Jasim Almaliki

The development of an effective Accounting Information System (AIS) has a great impact on the
performance and operational effectiveness of organizations where management needs consistent and
accurate information in making decisions. However, the important determining variables that drive the
suitability of the information needed and that offered by AIS to department managers, particularly in
SMEs, have yet to be thoroughly defined. As a result, AIS's effectiveness in Malaysian SMEs remains
unattended. This concept paper examines how the effectiveness of AIS will affect the performance of
Small and Medium Enterprises (SMEs) in Malaysia. In addition, this paper conceptualizes the influence
of information quality, service quality, and system quality on the effectiveness of AIS with regard to
organizational performance. It is an attempt to develop a conceptual model to determine the
effectiveness of AIS in SMEs on their performance. By choosing an effective AIS, it will help SMEs and
other organizations in their day-to-day operations and thus contribute to economic growth and a better
country. Therefore, this study can also help the SME industry provide the necessary information for the
decision-making process, and relevant results can be used for the purpose of control and performance
evaluation.

CM00
2

RESEARCH ON UNIVERSITY FINANCIAL PERFORMANCE EVALUATION USING FACTOR
ANALYSIS: A CASE OF J UNIVERSITY

Hou Yuyan, Hazianti Abdul Halim , Mohd Faizal Basri



The main purpose of this paper is to build financial performance indicators and financial performance
evaluation methods suitable for local universities, and to conduct an empirical analysis of local
university's financial performance evaluation. With that objective, this paper reviews the literature on
indicators and evaluation methods of financial performance in universities, constructs financial
performance indicators of the university using factor analysis, and evaluates local university's financial
performance based on J University's data. The research shows that: Firstly, the core factors that affect
the financial performance of universities are teaching factors and scientific research factors. Secondly,
the financial performance indicators mainly include the per funds for staff, the proportion of full-time
teachers and staff, the input of funds per student, scientific research income per full-time teacher,
proportion of scientific research income to total income, the employment rate of graduates, the number
of graduates, number of Humanities and social sciences, number of natural science projects, the annual
growth rate of teaching activities income. Thirdly, the financial performance indicators and evaluation
model constructed by factor analysis can evaluate J University's financial performance.

8

CM003

PENGARUH TINGKAH LAKU KEWARGANEGARAAN ORGANISASI (TKO) DENGAN TEKANAN
KERJA GURU SEKOLAH MENENGAH DI DAERAH MUALLIM,PERAK
Arba’iyah binti Abdullah, Suriani binti Abdul Hamid



Guru amat memainkan peranan penting dalam melaksanakan pendidikan yang berkesan selaras
dengan matlamat negara untuk menjadikan Malaysia sebagai Pusat Kecemerlangan Pendidikan
(Center For Academic Excellence) di rantau asia malah di peringkat antarabangsa. Isu ketidakhadiran
guru dalam kelasakan menjejaskan kualitidalam pendidikan. Perkaraini perlu dipandang serius bagi
memastikan tahap kualiti pendidikan negara berada beberapa tahun kehadapan. Oleh itu, objektif
kajian ini secara umum untuk meneliti beberapaaspek penting dalam dunia pendidikan yang
mengamalkan tingkahlaku kewarganegaraan organisasi dan pengaruhnya terhadap tekanan kerja
dalam kalangan guru di sekolah. Kajian ini menggunakan reka bentuk kajian kuantitatif. Kajian ini,
menggunakan pendekatan kaedah kajian tinjauan (survey) yang akan dijalankan dengan
menggunakan instrumen borang soal selidik.Data-data responden diperolehi daripada penggunaan
pensampelan rawak mudah. Manakala, sampel responden dalam kajian ini akan diambil sekurang-
kurangnya seramai 173 orangguru yang akan menjadi responden kepada kajian yang akan dijalankan.
Data-data ini diprosesdengan menggunakan perisianstatistik SPSS (Statistical Package For
SocialSciences) dan data dianalisis denganmenggunakan analisis deskritif yang melibatkan min dan
peratus kajian, manakala bagi analisis interfensi melibatkan regreasi linear mudah. Hasil kajian
menunjukkan bahawa terdapat pengaruh positif yang signifikan antara amalan tingkah laku
kewarganegaraan organisasi dengan tekanan kerja dalam kalanganguru sekolah menengahdi daerah
Muallim,Perak. Oleh itu, kajian ini menunjukkan bahawa amalan tingkah laku kewarganegaraan
organisasi tidak menyumbang ke arah tekanan kerja dalam kalangan guru di sekolah.

CM004


ANALISIS PENGARUH FAKTOR DALAMAN DAN LUARAN TERHADAP PENCAPAIAN MATA
PELAJARAN EKONOMI BAGI PELAJAR-PELAJAR SEKOLAH MENENGAH LUAR BANDAR

TERPILIH DI NEGERI PERAK
Malini Deepa Kaliappan, Norasibah A.Jalil, Norimah Rambeli, Khalilah Za’aba, Emilda Hashim



Kajian ini bertujuan mengenalpasti pengaruh faktor Dalaman dan pengaruh faktor Luaran terhadap
pencapaian mata pelajaran Ekonomi dalam kalangan pelajar-pelajar tingkatan empat di sekolah
menengah luar Bandar terpilih di daerah Kinta Utara, Perak. Faktor Dalaman merangkumi item Sikap,
Minat dan Gaya Pembelajaran pelajar manakala faktor Luaran meliputi item Keluarga, Guru dan
Persekitaran Sekolah. Pemilihan sampel bersifat persampelan bertujuan dan seramai 201 orang pelajar
tingkatan empat aliran Teknik dan Vokasional yang mengambil mata pelajaran Ekonomi di tujuh buah
sekolah terlibat dalam kajian ini. Instrumen kajian yang digunakan ialah borang soal selidik. Data
dianalisis melalui analisis deskriptif yang menggunakan perisian SPSS versi 22. Dapatan kajian
menunjukkan semua pemboleh ubah bebas iaitu Sikap, Minat, Gaya Pembelajaran, Keluarga, Guru dan
Persekitaran Sekolah mempunyai pengaruh terhadap pencapaian pelajar dalam mata pelajaran
Ekonomi. Dapatan keseluruhan menunjukkan kedua-dua faktor Dalaman dan Luaran mempunyai
pengaruh tahap Tinggi terhadap pencapaian pelajar dalam matapelajaran ekonomi. Sebagai implikasi
kajian, faktor-faktor yang dikaji dapat dijadikan panduan pada Guru-Guru ekonomi dalam mengatur
strategi meningkatkan prestasi pelajar dalam matapelajar ekonomi.






9

CM005

KEMAHIRAN TINGKAH LAKU INTERPERSONAL GURU DAN HUBUNGANNYA DENGAN
KETERLIBATAN MURID DALAM PDPC PENDIDIKAN PRINSIP PERAKAUNAN DI SEKOLAH

Noor Nizah Zakaria, Rohaila Yusof



Kajian ini dijalankan untuk mengetahui amalan kemahiran tingkah laku interpersonal guru mata dan
hubungannya dengan tahap keterlibatan murid mata pelajaran Prinsip Perakaunan di sekolah
menengah di Malaysia. Pendekatan yang digunakan dalam kajian ini adalah pendekatan analisis
deskriptif kuantitatif, dengan data primer. Kaedah persampelan bertujuan digunakan dalam memilih
24 buah sekolah menengah pelbagai aliran dibawah kelolaan Kementerian Pendidikan Malaysia. Soal
selidik kajian ini akan dijalankan secara atas talian menggunakan google form kepada 24 orang guru
dan 420 orang murid. Data yang diperolehi akan dianalisis menggunakan aplikasi SPSS versi 28. Hasil
kajian ini akan dapat menghuraikan amalan interpersonal terbaik guru dalam PdPc yang akan
menyumbang kepada peningkatan keterlibatan dan pencapaian murid dalam mata pelajaran ini.

CM00
6

KESEDIAAN DAN MINAT PELAJAR TERHADAP PEMBELAJARAN TERADUN DALAM MATA
PELAJARAN PRINSIP PERAKAUNAN DI DAERAH PASIR GUDANG, JOHOR
Jayakumar A/L Supramaniam, Norlia Binti Mat Norwani, Rosmini Binti Ismail



Kajian ini bertujuan untuk menganalisis kesediaan dan minat pelajar terhadap pembelajaran teradun
dalam mata pelajaran Prinsip Perakaunan di Daerah Pasir Gudang, Johor. Kajian ini menggunakan
pendekatan kuantitatif dengan reka bentuk kajian secara tinjauan berdasarkan soal selidik. Ia
melibatkan 120 orang murid tingkatan empat sekolah menengah harian dari lima buah sekolah
menengah daerah Pasir Gudang, Johor. Pemilihan sekolah serta responden telah dibuat dengan
menggunakan pensampelan secara rawak mudah. Data telah dianalisis dengan menggunakan ujian
deskriptif. Dapatan kajian ini menunjukkan bahawa kesediaan pelajar terhadap pembelajaran teradun
dalam mata pelajaran Prinsip Perakaunan adalah pada tahap yang tinggi (min = 3.98) manakala minat
pelajar terhadap mempelajari mata pelajaran Prinsip Perakaunan melalui kaedah pembelajaran
teradun mempunyai tahap yang tinggi juga (min = 3.89). Secara keseluruhan pelajar bersedia
menerima kaedah pembelajaran teradun dalam proses pembelajaran mata pelajaran Prinsip
Perakaunan. Sebagai implikasi kajian, guru – guru mata pelajaran ini boleh mengambil peluang
menyediakan kaedah pembelajaran teradun yang dapat meningkatkan kefahaman dan penguasaan
pelajar berbanding kaedah konvensional yang biasanya berpusatkan guru.






10

CM007

KERTAS KONSEP PEMBELAJARAN BERASASKAN PROJEK BAGI KURSUS PERAKAUNAN DI
KOLEJ MATRIKULASI DAN KESANNYA TERHADAP KBAT DAN KEMAHIRAN KERJA
BERPASUKAN

Zubaidah Mohamad, Rohaila Yusof



Pembelajaran aktif, berpusatkan pelajar, guru sebagai pemudahcara, pembelajaran kendiri,
penggunaan komputer dan saling menghormati merupakan antara ciri Pembelajaran Abad ke-21
(PAK-21). PAK-21 merupakan dasar pendidikan yang terkandung dalam Pelan Pembangunan
Pendidikan Malaysia 2013-2025. Warga pendidik merupakan jentera pelaksana untuk merealisasikan
PAK-21. Aktiviti pembelajaran dan pengajaran (PdP) yang dirancang secara sistematik, menarik dan
sesuai mampu menggerakkan pelajar untuk melibatkan diri secara aktif serta mengekalkan motivasi
mereka sepanjang PdP berlangsung. Kuliah, latih tubi dan demonstrasi penyelesaian soalan oleh guru
merupakan antara pendekatan konvensional yang kerap diaplikasikan dalam mata pelajaran
Perakaunan. Ini menjadikan guru sebagai sumber ilmu utama dan pelajar berperanan secara pasif.
Situasi ini bertentangan dengan transformasi pendidikan negara iaitu PAK-21. Justeru itu, pengkaji
mengambil inisiatif untuk mempraktikkan salah satu kaedah pembelajaran aktif iaitu pembelajaran
berasaskan projek (PBP) bagi kursus Perakaunan bagi tajuk satu hingga empat semester dua dalam
kelas tutoran di Kolej Matrikulasi Johor. Secara keseluruhannya, kertas konsep ini disediakan sebagai
rujukan kepada pengkaji dan pendidik kursus Perakaunan lain bahawa PBP boleh digunakan dalam
PdP bagi kursus atau mata pelajaran Perakaunan mengikut kesesuaian isi kandungan kursus. Ia juga
sebagai paduan kajian lanjutan kesan PBP terhadap Kemahiran Berfikir Aras Tinggi dan kemahiran
kerja berpasukan.

CM008

SUSTAINABILITY ACCOUNTING REPORTING ACCORDING TO (GRI.G4) REQUIREMENTS AND
ITS REFLECTION IN COMPANIES MARKET VALUE LISTED IN IRAQI STOCK EXCHANGE
Talal M. Al Jajawy, Ibtigag Ismail Jacob



Research aims to test the level of reporting of sustainability accounting in its economic, social,
environmental and governance dimensions accordance to requirements of Global Reporting Initiative
in its fourth edition (GRI.G4) by adopting analyzing the content of annual financial reports for the period
(2016-2017) for 100 companies listed in Iraqi Stock Exchange, and its reflection on company’s market
value. results show number of conclusions, the most important one is the variation in the level of
reporting on the dimensions of sustainability, where the average Disclosure (72.28) with a positive
moral relationship to the market financial value. One of the most prominent recommendations is to
obligate companies within to disclose the dimensions of sustainability accordance (GRI.G4) in their
annual reports, through instructions issued by the Market Authority As one of listing requirements and
amending the disclosure requirements to the market accordingly. From point of researcher view
economic entity presents stakeholders interest but now regard as social entity present all society
people interest.








11

CM009

THE MEDIATING EFFECT OF ORGANIZATIONAL COMMITMENT ON THE RELATIONSHIP
BETWEEN PERSONALITY, JOB SATISFACTION AND JOB PERFORMANCE OF PHARMACIST

Hengky Widhiandono, Suyoto , Akhad Darmawan, Ahmad Zainal Abidin Abd Razak, Hariyaty Ab Wahid



This study was at: first, to determine the contribution of the personality traits, job satisfaction, and
organizational commitment toward the Job performance of pharmacist, Second, to measure the
influence of the organizational commitment as the mediation between personality traits, and Job
Performance of pharmacist, Third, to measure the influence of the organizational commitment as the
mediation between job satisfaction influence, and job performance of pharmacist. A number of 160
pharmacists from pharmacies in Banyumas Regency, Central Java, Indonesia was chosen using
simple random sampling methods as studied subjects. Data were analyzed using inferential statistics
consisting of a t-test, F test, and mediation regression model with a step causal method. The t and F
Test describe the contribution variables the studies variables on the job performance of pharmacist
whereas regression model with a step causal method is used for explaining mediation affect
organizational commitment. The findings showed that personality traits, job satisfaction, and
organizational commitment had affected the job performance of pharmacists. The results also showed
that personality traits and job satisfaction influenced organizational commitment. The mediated
regression model using a step-causal method partially showed the mediating effect of the
organization's commitment on the effect of personality traits on the pharmacist's ability to perform
jobs and the effect of job satisfaction on the pharmacist's ability to perform jobs. In summary,
personality traits, job satisfaction, and organizational commitments have influenced pharmacists'
ability to perform their duties in the Banyumas regency. Organizational commitments have an partial
mediation effect of Organizational Commitment on the relationship between Personality, Job
Satisfaction and Job Performance Of Pharmacist. This study suggests that personality traits, job
satisfaction, and organizational commitment can improve the work performance of pharmacis in
Banyumas regency.

CM010

THE FAIR VALUE PRINCIPLE AND ITS ROLE IN IMPROVING THE QUALITY OF ACCOUNTING
INFORMATION IN FINANCIAL REPORTING: EMPIRICAL STUDY FOR MEDIUM AND SMALL

ENTERPRISES IN THE IRAQI ENVIRONMENT
Ali Alfartoosi, , Mohd Abdullah Jusoh, Hussein Jaleel Mohsin, Anmar Adnan Khudhair



The present-day look highlights the significance of accounting and direct fee measurements following
IFRS thirteen in SMEs in Iraq and their function in accomplishing excellent accounting facts in
monetary reporting. The fair fee contributes to the sphere of accounting as it solved the deficiency
withinside the precept of the historical value that confronted many criticisms. The researcher designed
a questionnaire; a hundred questionnaires are legitimate for fact collection. Subsequently, the look
states the troubles and limitations confronted with the aid of using SMEs in Iraq. The appearance
concerned a ballot of accountants as a pattern in SMEs in Iraq to reap the objective. A pattern of
professors assists in gathering their views. The look deploys the descriptive statistical evaluation
technique to check the hypotheses. The maximum crucial consequences of the look imply that the
ethical fee precept has a function in enhancing the excellent accounting facts in SME monetary
reporting in Iraq. However, there are also troubles with the implementation procedure because the look
reached numerous recommendations. The maximum crucial is the want to offer the legislative and
expert surroundings in adopting and making use of accounting and simple fee measures and meet
worldwide popular variety 13.




12

CM011

MEASURING PROFIT MANAGEMENT USING THE LOAN LOSS ALLOWANCE APPLIED TO A
SAMPLE OF IRAQI PRIVATE BANKS

Anmar Adnan Khudhair, Mohammed Abdulrasool Jasber, Mohammed Tareq Abdulwahhab,
Zainalabideen AL-Husseini, Rawaa Ghazi Abdul wahid



The research aims to evaluate the local accounting procedures for the depreciation of bank loans In
the local environment from the side, presenting and discussing the concept of profit management and
its relationship to the provision for losses , as well as presenting and discussing the guiding
regulations issued by the Central Bank of Iraq regarding loans from Accounting for the depreciation of
bank loans and its impact on the practice of profit management. For the purpose of achieving the
objectives of the research, the researchers measured the practice of profit management on a sample
of Banks listed in the Iraq Stock Exchange using the loan loss allowance form The research reached a
set of conclusions, the most important of which is that there are shortcomings in details. The indicative
regulation issued by the Central Bank of Iraq related to accounting for impairment In addition, the
management of the economic unit, including banks, can practice the management of bank loans
through Profits by manipulating the recognition of the value and timing of loan impairment by
increasing or Reducing the provision for loan losses, and then smoothing, maximizing or reducing
income, in the manner that achieve its goals and interests. The research also presented a set of
recommendations, the most important of which was to urge officials In the Central Bank of Iraq,
including those who prepare laws, instructions, and guiding regulations with the necessity of
Adapting the currently in force indicative regulations to comply with the requirements of the
International Financial Reporting Standard 9 IFRS (Financial Instruments) and in compliance with the
Iraqi environment for these standards.

CM012

ONLINE VS FACE-TO-FACE TEACHING METHODS: THE PREFERENCES TOWARD STUDENTS
SATISFACTION

Nor Alwani Binti Abd Wahab, Ruzimas Ayu Binti Razali, Nurul Ashikin Binti Md Taib



Teaching methods is one of the factors considered in student achievements that being implemented to
have a planned outcomes in teaching field. Background (1): there are several factors chose in this study
of looking on the student’s preferences in teaching methods to measures their satisfaction. The factors
are the teaching technique, the course offered, the facilities and the student’s expectations towards
their satisfaction. Method (2): the respondents were randomly selected by simple random sampling
and using Krejci and Morgan tables from the total population of semester 3 diploma in retail
management and diploma in marketing. There were 40 responses was recorded to measures their
preferences of satisfaction towards online teaching methods versus face-to-face teaching methods.
Result (3): the result shows the positive relationship between the factors of study and the student’s
preferences towards their satisfaction on the teaching methods. Some factors show unsatisfied
responses regarding the facilities and the student’s expectation. Keywords

13

CM013

Factors Influencing Brand Switching Intention Among Generation Y Smartphone Users in
Malaysia

Koo Xi Min , Ahmad Zainal Abidin Abd Razak



With the increase advancement of the technology, smartphone has evolved to become one of the
integral technology devices in our every day’s life. In recent years, numerous brands of smartphone
have mushroomed rapidly in the market. Given the abundance of choice and the easy availability to
purchase smartphone either through physical stores or online stores, it becomes easier for the
smartphone users to switch brand. Hence, brand switching of smartphone is becoming a concern for
the smartphone companies. This research aims to examine the factors that affect the brand switching
intention of smartphone among the Generation Y in Malaysia. Generation Y is chosen as the targeted
profile for this study is because this cohort of people make up the highest percentage of smartphone
users in Malaysia. The push-pull-mooring model is incorporated to investigate the factors which
influence the brand switching intention among the Generation Y smartphone users. Push factors
included in this study are price and dissatisfaction. Meanwhile, variety seeking, and attractiveness of
alternatives are incorporated as the pull factors. On the other hand, social influence is included under
the mooring factor in this study. In order to carried out the hypothesis testing, primary data were
collected from a questionnaire survey of 410 Generation Y smartphone users. The data is analysed
using covariance based structural equation modeling (CB-SEM).

CM014

FACTORS INFLUENCING IMPULSE BUYING BEHAVIOR AMONG WORKING LADIES IN SELANGOR,
MALAYSIA

Chan Yuen Yue, Ahmad Zainal Abidin Abd Razak



The research objective is to investigate how extrinsic cues affect impulse buying behavior amongst
working ladies. The five extrinsic cues involved in this research are price, store atmosphere, brand
reputation, country of origin and social influence. The target population of this study is full-time
working ladies aged between 16 to 35 years. Purposive sampling technique is used, with sampling size
of 400. Questionnaire is the research instrument used, 400 questionnaires were distributed in One
Utama shopping mall, Selangor. The data collected was then analyzed using SPSS (Statistical Packages
for the Social Science). The findings revealed that price (β = -0.407, p < 0.05), store atmosphere (β =
0.359, p < 0.05) and social influence (β = -0.331, p < 0.05) are significantly influence impulse buying
behavior of working ladies. However, brand reputation (β = -0.170, p > 0.05) and country of origin (β =
-0.106, p > 0.05) of the product are not significantly influence impulse buying behavior of working
ladies. In conclusion, this research provides useful information and insight to the marketers of
Malaysia’s apparel industry in understanding consumers’ needs deeper to contribute to the growth of
their business.

14

CM015

Fiscal and Tax Policies on the innovation Performance of China's technology-based Small
and Medium Enterprises

Peng Qiong, Nor Hanani Ahamad Rapani, Zuriadah Ismail



With the rapid development of social economy and the continuous deepening of urbanization, the
society has entered into a new development process. In the development process of technology-
based SMEs, the application of fiscal and tax policies can effectively promote the stable development
of enterprises. At the same time, fiscal and tax policies is also a major factor affecting enterprise’s
innovation performance. Therefore, the article firstly clarifies the basic overview of fiscal and tax
policies and related theories; secondly, it analyzes the current situation and issues of the application
of fiscal and tax policies for technology-based SMEs; finally, on this basis, it proposes specific
measures to improve the innovation performance by using fiscal and tax policies.

CM016

THE EFFECT OF ORGANIZATIONAL COMMITMENT AS MEDIATOR ON RELATIONSHIP
BETWEENTRAINING AND WORK PERFORMANCE AT COMMUNITY

HEALTH CENTERS MIDWIVES IN BANYUMAS REGENCY CENTRAL JAVA INDONESIA
Suyoto, Ahmad Zainal Abidin, Hariyaty, Hengky W, Darmawan



This study aims to identity the effect of organizational commitment as mediator onrelationship
between training and work performance at Community Health Centers midwives in Banyumas
Regency, Central Java, Indonesia. A quantitative research design was selected to answer four research
questions and four hypothesis. Data collection using a questionnaire with a five-point Likert scale. This
study involved 243 midwives of Puskesmas in Banyumas Regency as sample using a systematic
random sampling method to calculate the samples size of Puskesmas. After that, proportional random
sampling was used to determine the sample size of Puskesmas midwives. Data analysis used Structural
Equation Modeling method. The findings of the study show that based on the Measurement Model test,
the Loading Factor value from all dimensions of the research construct is greater than 0.5. It means that
they can be explained by each dimension of it. The results of the Structural Model exams show the
good result of absolute fit indices, incremental fit indices and parsimonious fit indices values,which
means that the measurement model and Structural Model used built fit. The results of the study show
that the construct reliability value of all study constructs is above 0.7. Estimate Regression Weight
value between training and work performance (β1) is 0.614 (Pvalue 0.000), between training and
organizational commitment (β2) 0.498 (Pvalue 0.000) and between organizational commitment and
work performance (β3) 0.424 (Pvalue 0.000). Therefore, it is concluded that the training has a
significant positive effect on the work performance, training has a significant positive effect on the
organizational commitment, organizational commitment has a significant positif effect on the work
performance and organizational commitment as moderator the relationship between training and
work performance. This research is so crucial that midwives of Puskesmas can provide the best
performance in providing health services, especially for mothers and babies.

15

CM017

THE INFLUENCE OF OWNERSHIP STRUCTURE, TAX AMNESTY, BOARD COMPOSITION AND
CORPORATE GOVERNANCE TOWARD TAX AVOIDANCE IN INDONESIA
Ani Kusbandiyah, Norlia Mat Norwani, Mohd. Abdullah Jusoh



This study aims to determine the effect of foreign ownership, family ownership, tax amnesty, board
composition and corporate governance on tax avoidance. Tax avoidance is measured using ETR,
CETR, and BTD. The research data are companies in Indonesia that are included in the IICD CG score
index assessment in 2012-2017. The number of sample companies that met the sampling criteria
based on the purposive sampling method amounted to 28 companies, with the study period in 2012-
2017, so the number of research data was 168. Data analysis used panel data regression. Based on the
results of model testing for the three equations, the results for the first model used the Random Effect
Model, the second and third models used the Fixed Effect Model. The results show that foreign
ownership has a significant positive effect on tax avoidance using CETR and BTD but no positive effect
using ETR. Family ownership has a significant negative effect on tax avoidance using CETR, but does
not have a significant negative effect using ETR and BTD. Corporate governance has a significant
negative effect on tax avoidance using ETR and CETR but has no effect on tax avoidance using BTD.
Tax amnesty has a significant positive effect on tax avoidance using ETR and CETR and no positive
effect on tax avoidance using BTD. Board composition has a significant negative effect on tax
avoidance using ETR, CETR, and BTD. The results of this study provide information about the pattern
of tax avoidance, using three measurements of tax avoidance, and a more precise measurement of tax
avoidance using BTD. This study implies that companies can reduce tax avoidance by improving
corporate governance. The implementation of the tax amnesty must be clear in its implementation
technique. For the Directorate General of Taxes (DGT) this research finding provide material to
determine the right tax policy, especially for large companies related to tax avoidance patterns and to
determine the concept of tax audits to improve taxpayer compliance. This research is useful as a
scientific enrichment in the field of taxation, especially the application of the Accounting Standards
Guidelines (PSAK 46) on income tax.

CM018

THE DETERMINANT FACTORS THAT EFFECT ISLAMIC AND CONVENTIONAL BANKS STABILITY:
EVIDENCE IN INDONESIA

Nunung Aini Rahmah , Mohd Abdullah Jusoh , Norlia Mat Norwani



There are differences in terms of financial intermediation between Islamic and conventional banks.
Islamic financial intermediation is asset based, meanwhile the conventional intermediation is debt
based. The purpose of this research is to examine the determinant factors that effect Islamic and
conventional banks stability. Bank stability that measured by z-score can be effected by bank specific,
market condition, and the macroeconomic indicators. Pooled OLS regression analysis is used to
examine the determinants factors of Islamic and conventional banks stability. The main result of this
study are factors that have a significant effect on Islamic bank stability are only size and market, while
the factors that effect conventional banks stability are Capital Adequacy Ratio, Size, Cost to Income
Ratio, Loan to Deposit Ratio, Net Performing Loan, Market, and Inflation.

16

CM019

THE EMPIRICAL ANALYSIS OF GOVERNMENT EXPENDITURE IN EDUCATION AND HEALTH
CRISIS DUMMY ON ECONOMIC GROWTH IN MALAYSIA
Kavithanjali S, Norimah R, Norasibah A.J, Asmawi H, Emilda H



The focal point of this study is to investigate the relationship between the Government spending on
Education (EDU), Unemployment Rate (UNEM), Consumer Price Index (CPI), and Health Crisis(D3) in
Malaysia. This study utilizing the Ordinary Least Square (OLS) in developing the multiple
linearregression for the model with and without health crisis dummy (D3). This study adopts the
monthly data spinning from 2010 until 2020. According to the results, the education expenditure
(EDU) effect the GDP negatively and significant for both model with and without the crisis dummy
variable (D3). The resultfurther suggest that, the crisisdummy variable is negatively affectthe GDP in
the long term. Moreover,the CPI is positively significant influence the GDP in the long term. Yet, the
unemployment is not significant influence the GDP. In conclusion, the main finding in this study is
contradict and persistence with some of previous studies. As implication, further study by using the
dynamic approach is recommended to improve the existing models, for instance the VECM and ARDL
in order to estimate the short- and long –run relationship between the variables.

CM020

THE RESEARCH UNIVERSITIES EXPERIENCES ON COMMERCIALISATION SUPPORT SYSTEM (CSS)
Amin Irfan Mohamad Suwarno, Siti Asma’ Mohd Rosdi



This article explores the experiences of Research Universities (RU) on Commercialisation Support
Systems (CSS) with a specific focus in the Malaysian context. A qualitative research was carried out, in
which six RU were interviewed. A structured interview was conducted. To analyse and interpret the
data was using an approach adopted in qualitative thematic strategy. The findings were transcribed
using Atlas.ti software to analyse related themes through a thematic analysis approach to link theories.
Results: The findings provide useful insights into the significant roles of support system on the
commercialisation strategy and impacts on the ecosystem of innovation and commercialisation to
strengthen the role of university-industry-community relation to drive the economy towards a high-
income nation. This study will contribute theory through commercialisation literature by adding new
knowledge concerning the link between universities and support system in commercialisation.
Therefore, the practical contributions are significant for universities; industries; research institutes;
government and societies to develop and plan strategically for effective, strategic and sustainable
support system in innovation and commercialisation ecosystem.

17

CM21

THE INFLUENCE OF SHARI'AH SUPERVISORY BOARD (SSB) REPUTATION AND SSB MEETING
TOWARD SHARI’AH COMPLIANCE DISCLOSURE

Iwan Fakhruddin, Mohd Abdullah Jusoh , Norlia Mat Norwani



The intention of this paper is to analyze the role of the interfaces of the Shari'ah Supervisory Board
(SSB) on Shari'ah Disclosures. The population in this study are financial institutions that administer
transactions in Indonesian Islamic banking based on the principles of Shari'ah. An Islamic financial
institution registered with the Central Bank of Indonesia is a sample of this project. Data collected from
the Central Bank of Indonesia website and from websites that are part of the sample of the
organization. The final sample of 65 Islamic banks' annual reports in 2016-2020. Utilizing multiple
regression analysis showed the impact of regression analysis SSB Reputation and SSB Meeting on
Shari’ah Disclosures. The result showed that SSB reputation positively influences Shari’ah
Disclosures. However, SSB meetings showed a negative effect on Shari’ah Disclosures. The finding
provides useful insight in formulating Shari’ah compliance disclosure particularly among Islamic
Financial Institution in Indonesia

CM022

UJIAN KOINTEGRASI JOHANSEN JUSELIUS ANTARAFAKTOR MAKROEKONOMI TERPILIH
DAN HARGA EMAS

Debbie Liza P, Norimah R, Norhanishah M Y, Noor Zahirah M S



Objektif utama kajian yang ini adalah untuk mengkaji hubungan jangka panjang antara
pembolehubah makroekonomi terpilih termasuklah harga minyak mentah, eksport, kadar pertukaran
asing, keluaran dalam negara kasar dan harga emas di Malaysia. Dengan menggunakan data siri
masa berfrekuansi bulanan, kajian yang menggunakan data aggregate ini akan menggunakan
pendekatan dinamik. Secara terperinci, kajian ini juga akan menggunapakai ujian kointegrasi
Johansen Juselius bagi menganalisis hubungan jangka panjang antara pembolehubah dalam
pemerhatian, di samping Vector Autoregression (VAR) dan ujian punca unitAugmented Dickey Fuller
(ADF). Hasil dari dapatan kajian menunjukkan bahawa kesemua pembeolehubah siri masa yang
digunakan di dalam kajian ini adalah bersifat I(1). Dengan erti kata lain ianya pegun pada aras
perbezaan pertama. Selain itu, berdasarkan kepada nilai Akaike (AIC) pada ujian Vector
Autoregression (VAR) menunjukkan bahawa lat yang optimum adalah pada lat 8. Berdasarkan
kepada ujian kointegarsi pula membuktikan bahawa wujud sekurang-kurangnya satu vektor
kointegrasi antara pembolehubah makroekonomi terpiliah dan harga emas. Ini menunjukkan wujud
keseimbangan jangka panjang antarapemboleh ubah-pemboleh ubah tersebut. Kewujudan
kointegrasi ini bermaksud hubungan yang wujud antara perbelanjaan, makroekonomi terpilih dan
harga emas adalah tidak ‘spurious’ atau tidak palsu dan keseimbangan wujud dalam jangka panjang.

18

CM23

THE EFFECT OF SELECTED MACROECONOMIC VARIABLES TOWARD ECONOMIC GROWTH:
AN APPLICATION OF ORDINARY LEAST SQUARE METHOD
Ainur Attira A, Norimah R, Dayang Affizah A M, Emilda H, Nooraisah K



The Gross Domestic Product growth has always been regarded as current issue that attract attention
by many researchers to measure the growth. Thus, the focal point of this study to investigate the
determinants of economic growth in Malaysia by using yearly data. Employing the annually time
series data for the period proposed on the selected indicators such the foreign direct investment,
export, rate of employment growth, real effective exchange rate, the methodology Ordinarily Least
Square adopted in this paper. This paper further utilizing the diagnostic tests namely autocorrelation,
multicollinearity and heteroscedasticity. The finding of this paper suggests that each variables effects
the Gross Domestic Product positively. In other words, if foreign direct investment increases it will led
the Gross Domestic Product to increase in the long term for the case of Malaysia. As implication, the
foreigndirect investment is important explanatory variables in determinate the Gross
DomesticProduct in the long run for the caseof Malaysia, among others focus variables.

CM024

AN EMPIRICAL STUDY ON EDUCATION LEVEL AND HEALTH EXPENDITURE ON ECONOMIC
GROWTH IN MALAYSIA

Mohd Shahrol Nizam M N, Norimah R, Normala Z, Shahrun Nizam A A



The objective of this empirical study is to examine the link between education level and health
expenditure on economic growth. This study used the time series data obtained from Statistic
Department of Malaysia. By using the Cobb Douglas Function, four economic growth models are
formed and analyse through Multiple Linear Regression Model. Under this approach, two analysis
criteria are utilised namely Economic Criteria and Statistic Criteria. According to the results, the
Primary education level and Tartary education level are significant in explaining the economic growth
under Model 1 and Model 2. Model 3 revealed that, the government spending in health is significant
in influencing the economic growth at 95% significant level. For Model 4, the results suggest that the
government spending in education and health are significant in explaining the economic growth in
long term at 95% significant level. Therefore in conclusion, across for model under observation, has
proved the role of government education spending is the led growth indicator for Malaysia.

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CM25

THE JOHANSEN JUSELIUS COINTEGRATION ANALYSIS ON EXCHANGE RATE MODEL
Gevivian G, Norimah R, Siti Zubaidah M A, Sri Utami



The objective of this study is to analyze the selected macroeconomic variables namely
interest rate, inflation and export on the exchange rate in Malaysia. This study investigates
the long-term equilibrium relationship by adapting the Johansen Co-integration test to
estimate the long-run relationship between the variables. In addition, the Vector
Autoregression (VAR) and the Augmented Dickey Fuller (ADF) unit root test are also
applied for preliminary time series analysis. By utilizing the aggregate data, this study also
used the annual time series data spinning from 1985 to 2018. The findings of the study
show that all the time series variables used in this study are I(1) data. In other words, it is
stationary at the first difference level. In addition, based on the Akaike value (AIC) on the
Vector Autoregression (VAR) test, it shows that the optimal lag is at lag 10. Based on the
cointegration test, proves that there is at least one cointegration vector between the
selected macroeconomic variables and the exchange rate. Overall, these findings show
that there is a long-term equilibrium between the variables in the long term between
interest rate, inflation and export on the exchange rate in Malaysia. Further examination is
needed using dynamic modeling namely the error correction model and vector error
correction model in order to investigate the long-and short-term relationship between the
variable.

CM026

THE DEMOGRAPHIC AND PERSONALITY DETERMINANTS OF HAPPINESS IN MALAYSIA
Vinothiny S, Norasibah A J, Norimah R, Zainizam Z, Asmawi H



This paper examines the determinants of happiness under the category of demographic and
personality factors using World Values Survey 7 (2017-2022) data on a sample size of 1313
individuals. Descriptive statistics and generalized ordered logit regression (gologit2) was used to
analyze the data. Results from gologit2 analysis stated that health, financial situation, importance of
god, and employment status having strong and positive association while age, and education
having negative relationship respectively. This study proves the Easterlin Paradox in which
negative association between income and happiness. However, this relationship is not significant.
Other than that, age and happiness confirms U-shape relationship partially. Results also reveal that
higher educated people tend to be unhappy because positive effect of education is offset by
frustration and expectation. These findings suggest that Malaysia government should implement
policies that aim to increasing individual happiness by considering relevant and significant
determinants of happiness.

20

CM027

DETERMINANTS OF BEHAVIOR TO PERFORM SELF-PROTECT: MEDIATING ROLE OF
INTENTION TO SELF-PROTECT

Nurul Hidayah Mohd Yusof, Ahmad Zainal Abidin Abd Razak



Cybercrime issues has widely discussed around the globe. The cases are increasing and cause
concern among many parties not only government, businesses and also individual. A lots of action
had been taken by the government and agencies to mitigate the issues such as strengthening the
cyber security and improving public awareness. However, the cases are still increasing. Technology
alone is seen not enough to fend off the cybercrime threat. It needs support from the internet users
to apply self-protection to double up the shield. The objective of this study is to determine factors
that contributes to self-protection behavior in reducing cybercrime risk. This paper discuss about
the issues, concept and objectives for forthcoming study through various literatures. The
conceptual paper signifies to supplement literatures for academics as reference for their future
research. The results of this future research may provide information to government, businesses,
financial institution and policy makers in making planning to reduce cybercrime cases. It will also
help to prepare a secure digital environment in the future.

CM028

CHARACTERISTICS, COMPETENCIES AND WORK EXPERIENCE AS SUCCESS FACTORS OF
SMEWOMEN TECHNOPRENEURS IN MALAYSIA
Jothi M, Kesavan N, Vikenesware S, Ahmed Mohamed M,

Technopreneurship development was a hotly debated issue during the COVID-19 pandemic, not
only locally but also globally. The purpose of this article is to identify the factors that influence the
success of female technopreneurs. The concept of entrepreneurial characteristics, entrepreneurial
competence and work experience are discussed in detail in this article.

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CM29

THE DYNAMIC RELATIONSHIP BETWEEN ENERGY CONSUMPTION AND SELECTED
MACROECONOMIC VARIABLES ON ECONOMIC GROWTH: ANIMPLICATION OF BOUND

COINTEGRATION TEST
Nur Aimi Nashuha Arifin,Norimah Rambeli, Jan M. PodivinskyFarhana Johar



The motivation of this study is to examine the relationship between selected macroeconomics
variables namely energy consumption, labor, population, and investment towardseconomic growth
in selected ASEAN countries including Malaysia, Singapore, and Thailand. This study utilized the
monthly time series data spinning from 2000 to 2018. This study examines the long-term
relationship between endogenous and exogenous variables in the equation system across the
countries by adopting the bound cointegration test. Based on the bound cointegration test, the
results suggest that there is at least one cointegration vector between selected macroeconomic
variables including energy consumption and the economic growth in the long term. In other words,
the existence of this cointegration means that the relationship that exists between energy
consumption, labour, population, and investment towards economic growth is not 'spurious' or not
false and the balance exists in the long term. These results are consistence with the findings across
countries under observation, namely Malaysia,Singapore, and Thailand.Hence, the main influence
of economic growth across different countries is varies. Further examination is needed to explore
the dynamic relationship between the endogenous and exogenous variables.

CM030

PENDEKATAN KEUSAHAWANAN SOSIAL DALAM PENYEDIAAN PEKERJAAN KEPADA
ORANG KELAINAN UPAYA (OKU)

Asma Zulaikha Binti Hasan @ Hishamuddin, Hariyaty Binti Ab Wahid, Rafiduraida Binti Abdul Rahman



Keusahawanan sosial merupakan satu pendekatan penyelesaian masalah masyarakat yang inovatif
dan unik. Pendekatan keusahawanan yang berfokus kepada pencarian solusi isu masyarakat,
ekonomi dan persekitaran ini dijangka mampu menawarkan alternatif penyediaan peluang
pekerjaan kepada masyarakat termasuk Orang Kelainan Upaya (OKU). OKU termasuklah mereka
yang mempunyai kekurangan jangka panjang fizikal, mental, intelektual atau deria yang apabila
berinteraksi dengan pelbagai halangan, boleh menyekat penyertaan penuh dan berkesan mereka
dalam masyarakat. Memandangkan golongan OKU di negara ini sering berdepan dengan
kesukaran mendapatkan pekerjaan ekoran peluang yang tersedia untuk mengisi ruang pekerjaan
didapati semakin mengecil, maka pendekatan keusahawanan sosial disyorkan sebagai satu jalan
penyelesaian baharu dalam membuka peluang pekerjaan golongan OKU selain meggalakkan
kelahiran usahawan sosial dalam kalangan OKU. Sehubungan itu, kerta kerja konsep ini
memerihalkan berkaitan pendekatan keusahawanan sosial dan manfaat penyediaan pekerjaan
yang dibuka luas kepada OKU disamping mempromosikan peranan pihak ketiga menerusi kisah
inspiratif dalam merealisasikan hasrat negara untuk memperkasakan OKU dari sudut ekonomi dan
juga sosial.

22

CM31

EDUCATIONAL AND VOCATIONAL PROGRAMMES FOR THE REINTEGRATION PROCESS OF
CHILD OFFENDERS IN AN APPROVED SCHOOL (“SEKOLAH TUNAS BAKTI”) IN MALAYSIA

Shahrina Hani T, Rosfizah M T, Norlaile S H, Azila A R,Masayu D,Dina Imam S



This article presents a concept paper on conducting research exploring issues and challenges
related to the extent to which education and vocational training programmes provided in an
approved school (“Sekolah Tunas Bakti”) in Malaysia are beneficial for the reintegration process of
child offenders. The study focuses on the group of child offenders aged 10-18; who are sent by the
Court for Children to be admitted into the child rehabilitation institutions under the management
and discretionary powers of the Department of Social Welfare under the Ministry of Women, Family
and Community Development. The study will adopt a qualitative methodology approach by
undertaking in-depth interviews with upper-level management, academic teachers, and child
offendersof the institution; fulfilling the objectives of perceiving the thoughts and insight of
respondents on how the educational and vocational training programmes availablein the institution
may enhance the reintegration processof the youths. It is expected that the findings of the study
may contribute to certain benefits in the process of developing the youths upon their reintegration
into society. Finally, it is believed that this study has implications for the evaluation of education and
vocational programmes and also for the improvement of related policies in approved
schoolsthroughout the country.

CM032

PENGARUH GAYA KEPIMPINAN SPIRITUAL PENGETUA DAN KESEJAHTERAAN PSIKOLOGI
GURU SEKOLAH

Anisah Samihah Mohamed Zabidi

Kajian ini bertujuan mengkaji gaya kepimpinan spiritual pengetua terhadap tahap kesejahteraan
guru Sekolah Menengah Kebangsaan (SMK) di Wilayah Persekutuan Kuala Lumpur. Beberapa
dimensi dikaji dalam menentukan tahap kesejahteraan guru berdasarkan model Fry. Reka bentuk
kajian adalah berbentuk kuantitatif yang menggunakan soalan kaji selidik sebagai instrument iaitu
Fry’s Spiritual Leadership Theory (SLT) Survey dan Ryff’s Psychological Well-Being (PWB)
digunakan bagi mengukur dimensi-dimensi kajian. Responden terdiri daripada guru-guru SMK di
Wilayah Persekutuan Kuala Lumpur. Data kajian dianalisis dengan menggunakan program SPSS
bagi mendapatkan nilai min, sisihan piawai dan korelasi Pearson. Dapatan kajian menunjukkan
hubungan signifikan di antara gaya kepimpinan spiritual pengetua dan tahap kesejahteraan guru.
Perbincangan dan dapatan daripada kajian ini diharapkan dapat membantu mengukuhkan nilai
pentadbiran di sekolah menengah kebangsaan dalam memastikan tahap kesejahteraan guru di
tahap optimum

23

CM33

APPLICATION OF TECHNOLOGY ACCEPTANCE MODEL TOWARDS ONLINE LEARNING:
POLYTECHNIC ACCOUNTING STUDENTS PERSPECTIVE

Norlizawati Abd Rahman, Fazlina Abd Rahiman, Aniza Suriati Abdul Shukor



The aim of this study is to identify the factors of student acceptance of online learning at Politeknik
Sultan Azlan Shah (PSAS). There are 4 factors that will be studied, which are the perception of
usefulness (PU), perceived ease of use (PEU), attitude towards (AT) using and behavioral intention
(BI) towards online learning. The conceptual framework adopted is based on a modified
Technology Acceptance Model (TAM). This study involved data collection based on perception
survey from usable 190 responses of accounting students of PSAS . Quantitative methods have
been used to achieve the objectives of the study. Data was analysed using descriptive and
inferential statistics. The findings show the following factors affect student’s acceptance of online
learning of accounting students at PSAS.The result shows that perceived ease of use (β = 0.259),
behavioral intention (β = 0.216), and attitude towards (β = 0.387 were significantly (P < 0.001)
influenced student’s acceptance towards online learning.The study recommends the need for the
institution to maintain the implementation and enhance the use of online learning in the teaching
and learning session, in addition to provide large scale investment in developing the online learning
system to maximize student’s satisfaction.

CM034

DETERMINANTS OF RETIREMENT PREPAREDNESS AMONG MALAYSIAN FEMALE
MILLENNIALS: A CONCEPTUAL PAPER
Nur Amalina Murni Muhamed,Hartini Jaafar

The purpose of this article is to present a concept paper on conducting research exploring the
impact of financial literacy, financial stress, demographic factors and self-efficacy on retirement
readiness among Malaysian female millennials. The focus of this study is on female millennials who
are increasingly becoming important contributors to the growth and development of our economy.
This study is a quantitative study using primary data that will be collected through a questionnaire
distributed to the targeted sample. The findings of this study have practical implications for policy
makers and other parties interested in helping Malaysian millennials to be more aware of their
retirement financial needs and to avoid financial problems in their retirement years.

24

ICAME 2022 COMMITTEE



International Conference on
Accounting, Management and Economics (ICAME2022)
FACULTY OF MANAGEMENT AND ECONOMICS

14 December 2022



Chairman : Prof Madya Dr. A
hmad Zainal Abidin Abd Razak
Deputy Chairman 1: Prof. Madya Dr. Rohaila Yusuf

Deputy Chairman 2 : Prof. Madya Dr. Norasibah Abd Jalil

Secretary 1 : Dr. Suzyanty Mohd Shokory

Secretary 2: Dr. Anis Suriati Ahmad

Secretary 3: Dr. Rusliza Yahaya

Treasurer 1: Dr. Nor Hanani Ahamad Rapani

Treasurer 2: En. Baharuddin Omar

Assistant Treasurer : En. Mohd Zulfikar bin Zainal Abidin



Promotion & ICT Committee
Dr. Jessnor Elmy Mat Jizat
Ts. Dr Kesavan a/l Nallaluthan



Liaison and Marketing Strategy Committee

Prof. Madya Dr. Norlia Mat Norwani
Dr. Norsamsinar Samsudin

Dr. Siti Zubaidah Mohd Ariffin
Dr. Mohd Ridwan Abd Razak
En. Mohd Norullah Ab. Razak

Pn. Hazraini Hashim



Registration , souvenirs and certificates Committee
Dr. Juliana Osman @ Zainal Abidin
Pn Thuraiya Zakaria
Pn. Nor Ashira Abdul Rashid
Pn. Norhaslina Mohammed Taharim

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Paperwork Committee
Prof Madya Dr. Hartini Jaafar
Prof Madya Dr Zuraidah Zainol

Prof Madya Dr Gan Pei Tha
Prof Madya Dr Fidlizan Muhammad

Dr Norlaile binti Salleh Hudi



Presentation , Proceedings, Programme Books & Ebooks Committee
Dr. Asmawi Hashim

Prof Madya Dr. Norimah Ramli
Dr. Azila Abdul Razak


Technical Committee
Tn. Hj. Khalizul Khalid

Dr. Mohamad Rohieszan Ramdan
En. Mohd Hafiz Che Awang
En. Muhisham

En. Mohd Zulfikar bin Zainal Abidin



Reporting Committee
Pn. Emilda Hashim

Dr. Hariyaty Ab. Wahid
Pn. Azita Yunos

Dr. Rafiduraida Abd Rahman
Dr. Wan Salmuni Wan Mustafa

Dr Fatimah Salwa Abd. Hadi



Protocol and Keynote Speech Committee
Dr Rosmini Ismail

PM Dr Norasibah Abdul Jalil

26