ICAME 2022 E-Proceeding

Proceedings [e ISBN 978-629-97614-0-2]
International Conference on Accounting, Management and Economics (ICAME2022)

14-15 December 2022│Faculty of Management and Economics,
Universiti Pendidikan Sultan Idris

mendorong rakan-rakan mereka untuk sama-sama meningkatkan keterlibatan di dalam bilik darjah
seterusnya memberi impak yang besar kepada pencapaian mereka. Sebaliknya sekiranya
keterlibatan individu adalah lemah, pencapaian kumpulan juga adalah lemah. Walaupun terdapat
banyak kajian lepas tentang keterlibatan murid di sekolah, namun hasil kajian mengenai
keterlibatan murid, hasil pembelajaran dan hubungannya mungkin berbeza mengikut bidang
(Tadesse & Edo, 2020). Untuk memahami dengan lebih jelas tentang ketiga-tiga dimensi
keterlibatan murid, pengkaji akan mengupas kajian lepas tentang keterlibatan tingkah laku,
keterlibatan emosi dan keterlibatan kognitif murid dalam pembelajaran secara berasingan.

2.4.4 Keterlibatan Tingkah Laku

Kajian awal tentang keterlibatan murid telah dikenal pasti melalui dimensi tingkah laku murid yang
mudah dikesan melalui perubahan tingkah laku murid (Ciric dan Jovanovic, 2016). Keterlibatan
tingkah laku didefinisikan sebagai usaha, kegigihan, tumpuan, perhatian, bertanya soalan dan
penglibatan dalam pembelajaran (Skinner & Belmont, 1993). Menurut Fredricks et al. (2004),
kesungguhan dan penglibatan murid dari segi tingkah laku merujuk kepada pergerakan murid di
sekolah dalam mematuhi peraturan di samping tindak balas dan interaksinya dengan guru dan
persekitaran sekolah.

Skinner et al. (2009) mengklasifikasikan keterlibatan tingkah laku kepada dua iaitu
keterlibatan tingkah laku positif dan keterlibatan tingkahlaku negatif. Tingkah laku positif terdiri
daripada usaha, kegigihan, penglibatan dan perhatian yang ditunjukkan oleh murid dalam
pembelajaran. Ahmad Fauzi, Aida Suraya dan Rosnaini (2018) pula menjelaskan bahawa
keterlibatan tingkah laku merangkumi kelakuan positif yang terdiri daripada tingkah laku yang
menggambarkan usaha, ketekunan, tumpuan, pencapaian, menyumbang kepada perbincangan kelas
dan melengkapkan tugasan semasa proses pembelajaran. Manakala tingkah laku negatif merujuk
kepada tingkah laku putus asa, tidak fokus, tidak bersedia hinggalah kepada ponteng sekolah
(Skinner et al., 2012). Keterlibatan tingkah laku ini dapat dilihat dengan jelas oleh guru semasa sesi
pembelajaran sedang dijalankan. Oleh itu dapatlah dirumuskan bahawa keterlibatan tingkah laku
adalah sebagai konstruk yang komplek yang terbahagi kepada tiga kategori iaitu (a) perilaku positif,
(b) penglibatan dalam pembelajaran dan tugasan akademik, dan (c) penyertaan dalam aktiviti
berkaitan sekolah (Conner, 2016) seperti bertanya soalan di dalam bilik darjah, mematuhi undang-
undang dan menyertai aktiviti kokurikulum di sekolah (Lam et al. 2012).

Keterlibatan tingkah laku dianggap penting untuk mencapai hasil akademik yang positif
dan mencegah keciciran (Fredricks et al., 2004). Murid boleh terlibat secara positif atau negatif
dalam dimensi ini pada suatu masa atau tempoh tertentu. Ia adalah bergantung kepada guru sama
ada dapat menyedari bahawa murid mungkin terlibat secara positif atau negatif yang menunjukkan
keterlibatan tingkah laku yang positif adalah aktif dalam aktiviti kelas dan menunjukkan
kesungguhan untuk berjaya. Sebaliknya, murid yang mempunyai keterlibatan tingkah laku negatif
akan menganggu proses pembelajaran seperti bertingkah laku yang tersangat agresif, nakal dan
menganggu ketenteraman bilik darjah.

Menurut kajian lepas, kebanyakan masalah tingkah laku murid adalah disebabkan oleh
kaedah atau teknik pengajaran guru yang kurang menarik minat murid. Pengajaran yang pasif
menjadikan murid bertingkah laku negatif kerana tidak mahu melibatkan diri dalam sesi pengajaran.
Mohd Ali dan Hassan (2014) mendapati murid yang bermasalah penglihatan menghadapi halangan
dalam aspek akademik dan sosial dimana mereka didapati bosan, tidak bermotivasi dan tidak
melibatkan diri dengan aktif dalam pembelajaran. Dapatan ini selari dengan saranan teori motivasi
Maslow dimana keperluan murid perlu dipenuhi dengan memastikan bahan yang sesuai,

35

Proceedings [e ISBN 978-629-97614-0-2]
International Conference on Accounting, Management and Economics (ICAME2022)

14-15 December 2022│Faculty of Management and Economics,
Universiti Pendidikan Sultan Idris

kemudahan fasiliti kelas yang sesuai dan teknik yang sesuai untuk memastikan keterlibatan murid
dalam sesi PdPc yang dijalankan.

2.4.5 Keterlibatan Emosi

Menurut Skinner dan Belmont (1993), keterlibatan emosi membawa maksud perasaan murid
terhadap sesuatu pembelajaran serta terhadap sekolah. Perasaan dan emosi ini termasuklah perasaan
kebersamaan dan kekitaan murid terhadap rakan sebaya dan guru di sekolah dimana murid yang
mempunyai perasaan kekitaan akan menunjukkan perasaan gembira dan kesungguhan dalam
melaksanakan tugasan sekolah yang diamanahkan (Fredricks et al., 2004; Skinner et al.,2009).
Saima et al. (2021) mengklasifikasikan keterlibatan emosi sebagai faktor utama dalam keterlibatan
murid yang menunjukkan reaksi murid seperti gembira, minat, keseronokan dan nilai melalui reaksi
murid terhadap guru, kandungan pembelajaran dan bilik darjah.

Keterlibatan emosi terbahagi kepada dua iaitu keterlibatan emosi yang positif dan
keterlibatan emosi negatif (Gunuc & Kazu, 2014). Keterlibatan emosi murid yang positif
menunjukkan murid berasa seronok belajar dan gembira untuk hadir ke sekolah. Manakala murid
yang mempunyai keterlibatan emosi yang negatif akan berasa takut, bosan dan kurang memberi
tumpuan semasa aktiviti PdPc dijalankan seterusnya membina pelbagai bentuk dimensi negatif
dalam diri mereka (Hanita & Norzaini, 2018). Emosi seseorang murid tentang aktiviti pembelajaran
mencerminkan motivasi intrinsik. Motivasi intrinsik ini penting kerana ia mampu mempengaruhi
efikasi kendiri atau kepercayaan kepada kompetensi peribadi murid dan seterusnya memberi kesan
terhadap keterlibatan murid. Kesimpulannya keterlibatan emosi adalah berkait rapat dengan
persepsi, penilaian kendiri dan jati diri murid terhadap pembelajarannya (Fredricks et al., 2004).Ini
telah dijelaskan oleh Bandura (2009). Kepercayaan efikasi kendiri boleh merangsang pencapaian
murid dan mempengaruhi pilihan mereka terhadap tindakan berikutnya. Murid berkecenderungan
untuk memilih tugas dan aktiviti yang mereka berasa kompeten dan yakin. Mereka akan
mengelakkan tugas yang difikirkan mereka tidak berkebolehan terhadap tugasan tersebut. Dalam
hal ini, jika individu tidak percaya akan tindakan mereka menghasilkan kehendak yang diingini,
mereka tidak akan melibatkan diri dalam tindakan tersebut dan mempunyai keterlibatan yang
rendah. Oleh itu, guru sebagai pembimbing akan dapat meningkatkan efikasi kendiri murid dengan
membantu mereka merangka matlamat realistik dan merancang aktiviti yang sesuai dengan
kebolehan mereka. Dengan cara ini, murid akan percaya kepada diri sendiri, bermotivasi dan
seterusnya dapat meningkatkan keterlibatan dalam PdPc.

2.4.6 Kerterlibatan Kognitif

Berdasarkan kajian awal, keterlibatan kognitif dari segi istilah psikologi pembelajaran ialah
keinginan murid untuk belajar dengan bersungguh-sungguh (Fredricks et al., 2004) melalui strategi
belajar murid yang melibatkan regulasi kendiri (Finn 1993) dan sanggup menghadapi cabaran
dalam pembelajaran. Murid-murid yang mempunyai keterlibatan kognitif yang tinggi
menggunakan strategi metakognitif untuk merancang, memantau dan menilai kemampuan mereka
untuk menguasai mata pelajaran yang dipelajari (Pintrich, & De Groot, 1990) (Zimmerman, 2010).
Disamping itu, keterlibatan kognitif murid dikaitkan juga dengan kesiapan dan kemampuan murid
dalam menyelesaikan tugas pembelajaran termasuk banyaknya usaha yang dilakukannya untuk
menyelesaikan tugas tersebut (Manoppo, 2020).

Keterlibatan kognitif juga melibatkan pemikiran murid tentang diri mereka, tentang tugasan
mereka dan strategi-strategi yang digunakan untuk menyiapkan tugasan mereka (Anita Grove,
2019). Sebagai contohnya murid yang proaktif dalam pembelajaran akan mencari peluang bertanya
kepada guru atau rakan lain untuk meneroka dengan lebih mendalam berkaitan topik atau
mendapatkan penerangan tambahan mengenai aktiviti selanjutnya. Murid juga akan mencari
maklumat dari sumber lain seperti buku rujukan, menonton televisyen (Fredricks et al., 2004) atau

36

Proceedings [e ISBN 978-629-97614-0-2]
International Conference on Accounting, Management and Economics (ICAME2022)

14-15 December 2022│Faculty of Management and Economics,
Universiti Pendidikan Sultan Idris

melayari laman sesawang berkaitan bidang yang dipelajari. Murid yang mempunyai keterlibatan
kognitif positif menunjukkan kesediaan untuk menerima cabaran, lebih fleksibel dalam
menyelesaikan masalah dan menilai kerelevanan pembelajaran di sekolah sebagai persediaan hidup
pada masa hadapan. murid yang mempunyai keterlibatan kognitif yang negatif pula akan
menghantar tugasan lewat dan mempersoalkan sistem pemarkahan yang telah ditetapkan oleh guru.
Penglibatan kognitif positif ini jelaslah mampu memberi banyak peluang untuk pembangunan
intelektual atau akademik dan menyumbang dengan ketara kepada kejayaan akademik murid.

Untuk memahami dengan lebih mendalam tentang isu ini, pengkaji merujuk kepada teori
pembelajaran yang sering menjadi landasan teori oleh pengkaji ilmu sosial (Abdullah, 2019)
berkaitan kognitif murid iaitu Teori Kognitif Sosial yang dipelopori oleh Albert Bandura. Bandura
(1986) melabel teorinya sebagai teori kognitif sosial kerana beliau percaya manusia mempunyai
kemampuan kognitif yang menyumbang kepada proses motivasi, emosi dan tindakan, disamping
memotivasi dan meregulasi perilaku mereka. Teori ini menyatakan bahwa tingkah laku manusia
dapat dijangka dan dimodifikasi melalui prinsip-prinsip belajar dengan pemerhatian ke atas
kemampuan berfikir dan interaksi sosialnya. Ia menggabungkan kemampuan kognitif murid dalam
berfikir dan belajar melalui pengamatan sosial. Menurut Bandura, sesuatu perilaku belajar adalah
hasil dari kemampuan murid memahami pengetahuan atau informasi yang diperolehi, mengamati
model yang ditiru, kemudian mengolah secara kognitif dan menentukan tindakan yang sesuai
dengan tujuan yang dikehendaki (Lesilolo, 2018).

Menurut Fredricks et al. (2004) tidak ramai pengkaji lepas melihat kepada keterlibatan
kognitif kerana terdapat beberapa isu dalam pengukuran keterlibatan kognitif sama ada secara
pemerhatian mahupun soal selidik kerana kurangnya instrumen sedia ada yang disahkan dan boleh
dipercayai. Oleh kerana kesukaran menilai keterlibatan kognitif murid, pengkaji hanya membuat
penilaian keterlibatan kognitif murid melalui penilaian kendiri murid atau melalui keterlibatan
tingkah laku murid semasa pembelajaran (Anita Grove, 2019). Pengukuran tahap keterlibatan
kognitif murid diukur melalui pelbagai penilaian berkaitan usaha dan penguasaan murid. Ahmad
Fauzi et al. (2018) mengukur keterlibatan kognitif melalui kecerdasan, kebolehan mental, kegigihan
melakukan tugasan, keperihatinan, komunikasi, persepsi dan pengalaman semasa proses
pembelajaran dan pengajaran.

Berdasarkan kajian lepas, dapat disimpulkan bahawa keterlibatan murid bergantung kepada
keterlibatan tingkah laku, keterlibatan emosi dan keterlibatan kognitif murid dalam aktiviti
pembelajaran (Fredrick et al., 2004). Walaupun keterlibatan murid adalah dalam dimensi pelbagai,
ketiga-tiga dimensi keterlibatan ini adalah saling berkait (Mazloom et al., 2021).

Jadual 4: Peranan Guru dalam Meningkatkan Keterlibatan Murid (Diringkaskan dari (Abbott-
Chapman, 2015)

Keterlibatan murid Peranan Guru Contoh aktiviti
Keterlibatan Merancang pengajaran, tugasan atau
Kognitif projek yang menepati minat murid Murid diberi lebih peluang
atau meransang perasaan ingin tahu
Keterlibatan Emosi murid memilih tajuk, memilih cara

Keterlibatan Menyusun atur pelbagai strategi mendapatkan maklumat dan
Tingkahlaku pembelajaran untuk meransang
emosi positif dalam pembelajaran pembentangan dapatan
Mewujudkan rutin pembelajaran,
menggunakan isyarat (cues) yang mereka.
konsisten, memberi tugas mengikut
kebolehan murid Memberi dorongan kepada

murid dan menarik minat

murid

Isyarat yang digunakan oleh

guru untuk menarik tumpuan

murid

37

Proceedings [e ISBN 978-629-97614-0-2]
International Conference on Accounting, Management and Economics (ICAME2022)

14-15 December 2022│Faculty of Management and Economics,
Universiti Pendidikan Sultan Idris

Namun begitu kesan kemahiran interpersonal guru dengan keterlibatan murid secara
terperinci masih menjadi persoalan (Mohammad Said et al., 2017). Antara lapan faktor kemahiran
interpersonal guru, faktor manakah atau gabungan faktor manakah yang memberi kesan terhapap
keterlibatan murid. Ervan (2020) mendapati pola hubungan tingkahlaku interpersonal guru dalam
Islam melalui kajiannya dalam surah al-Kahfi ayat 65 hingga 70 adalah berdasarkan pada relasi
persahabatan dan rasa saling pengertian, dimana keduanya saling mengasihi dan saling memahami
berlandaskan etika disamping menghormati hak masing-masing. Beliau juga menegaskan bahawa
guru dan murid perlu menjalankan tanggungjawab masing-masing dan menjaga adab dalam
menuntut ilmu untuk menarik minat murid dan memastikan murid mendapat keberkatan ilmu yang
dipelajari.

2.5 Metodologi Kajian

Kajian ini merupakan kajian kuantitatif berbentuk diskriptif bagi mengenal pasti amalan kemahiran
tingkah laku interpersonal guru dan kesannya terhadap keterlibatan murid. Kajian tinjauan dipilih
kerana ia lebih cepat, murah, efisien, dan tepat (Khalip & Hariza, 2015) serta sesuai dalam kajian
yang melibatkan responden yang ramai bagi memperolehi maklumat tentang sesuatu populasi.
Reka bentuk kajian yang berbentuk deskriptif kuantitatif ini juga dapat menerangkan hubungan dan
keadaan di antara pemboleh ubah yang terlibat.

2.5.1 Populasi dan Sampel Kajian

Kaedah persampelan bertujuan dijalankan ke atas murid-murid sekolah menengah zon selatan
Malaysia yang mengambil mata pelajaran elektif Prinsip Perakaunan merangkumi tiga buah negeri
iaitu negeri Johor, Melaka dan Negeri Sembilan. Pengkhususan skala responden menyebabkan
dapatan kajian ini tidak menyeluruh kepada jumlah murid sebenar yang mendaftar mata pelajaran
Prinsip Perakaunan di Malaysia. Oleh itu, dapatan kajian ini mungkin mempunyai ralat berikutan
pendapat atau pandangan yang tidak menyeluruh. Hanya sekolah-sekolah di bawah Kementerian
Pendidikan Malaysia yang mendaftar mata pelajaran Prinsip Perakaunan dipilih. Menurut
Opdenakker dan Minnaert (2011), keadaan dimana murid memberi pendapat, menilai, dan
memproses informasi dalam sesi PdPc adalah penting dalam menentukan apa yang murid alami dan
pelajari bersama guru mereka. Disamping itu, persepsi murid adalah mudah diperolehi berbanding
kaedah pemerhatian tentang tingkah laku interpersonal guru (Brok et al., 2005).

Populasi kajian ini adalah murid-murid tingkatan empat yang mengambil mata pelajaran
Prinsip Perakaunan. Manakala sampel kajian hanya 24 sekolah yang merangkumi jenis Sekolah
Menengah Kebangsaan (SMK), Sekolah Menengah Kebangsaan Agama (SMKA), Sekolah Agama
Bantuan Kerajaan (SABK) dan Sekolah Menengah Teknik (SMT) bagi setiap negeri. Seramai 420
murid akan dipilih secara persampelan bertujuan untuk menjawab soal selidik kajian ini. Pemilihan
sampel kajian adalah berdasarkan Jadual Krejcie & Morgan (1970). Bilangan sampel kajian ini
adalah mencukupi kerana ia melebihi bilangan yang dicadangkan dalam Jadual Krejcie & Morgan
(1970).

2.5.2 Instrumen Kajian

Instrumen yang digunakan untuk mengumpul data kajian ini ialah soal selidik. Instrumen soal
selidik telah digunakan oleh pengkaji-pengkaji lepas dalam kajian sedia ada yang berkaitan. Dua
set soal selidik disediakan untuk murid-murid dan guru-guru Prinsip Perakaunan. Soal selidik
dijalankan secara internet-based surveys iaitu soal selidik melalui google form yang boleh dijawab
mengikut kesesuaian tempat dan masa responden. Pengkaji juga menetapkan syarat dalam sistem

38

Proceedings [e ISBN 978-629-97614-0-2]
International Conference on Accounting, Management and Economics (ICAME2022)

14-15 December 2022│Faculty of Management and Economics,
Universiti Pendidikan Sultan Idris

untuk responden memilih jawapan setiap item sebelum dibenarkan berpindah ke item berikutnya.
Ini akan memastikan responden melengkapkan semua bahagian dalam soal selidik yang diberikan.
Menurut Cohen et al. (2007) reka bentuk soal selidik berasaskan laman sesawang ini digunakan
kerana dapat menjimatkan kos, masa serta memudahkan pengkaji untuk mendapatkan maklum
balas daripada bilangan responden yang ramai, mengurangkan risiko pengaruh pengkaji dan
kesilapan memasukkan data, dan generalisasi boleh diperolehi melalui populasi yang luas dan
pelbagai.

Jadual 3: Kriteria Pemilihan Instrumen yang baik menurut Cresswell (2018)

Kriteria Pemilihan Keterlibatan Murid Kemahiran Tingkah laku
Instrumen 16 item soal selidik SES oleh Interpersonal Guru
Instrumen yang dipilih Frederick, Blumenfeld,
Friedel dan Paris (2005) 48 item soal selidik dari QTI
Kajian yang telah Che Nidzam et al. (2016), versi Australia oleh Wubbles
menggunakan instrument Hany (2018) dan Levy (1993)
ini
Nilai sisihan piawai 0.6 ke Noratikah (2018), Che
Dapatan kajian lepas atas bagi ketiga-tiga dimensi Nidzam et al. (2016), Ellis &
tentang reliabiliti dan (Che Nizam et al., 2016 dan Che Nidzam (2016), Passini
validiti instrumen Hany (2018) et al. (2015), Khalip dan
Hariza (2015), Kokkinos et
Skala pengukuran yang Lima skala likert al. (2009), Brok et al. (2005)
digunakan
Nilai Cronbach Alpha
melebihi 0.7 dalam kajian
lepas (Pennings et al., 2018)
dan disahkan sebagai kaedah
untuk menilai persepsi murid
terhadap kemahiran
interpersonal guru dalam
kelas (Passini et al., 2015)

Lima skala likert

Jadual di atas dibina oleh pengkaji berdasarkan beberapa petunjuk kriteria pemilihan
instrumen kajian yang baik seperti sebagaimana digariskan oleh Cresswell (2018). Soal selidik ini
mengandungi tiga bahagian iaitu Bahagian A adalah tentang maklumat demografi responden yang
terdiri daripada maklumat tentang jantina, umur, bangsa, nama sekolah, jenis sekolah, lokasi
sekolah, tingkatan, dan pencapaian murid dalam mata pelajaran Prinsip Perakaunan. Bahagian B
pula terdiri daripada soalan-soalan tentang kemahiran interpersonal guru mata pelajaran Prinsip
Perakaunan dan yang terakhir adalah Bahagian C iaitu soalan-soalan berkenaan keterlibatan murid
dari sudut tingkahlaku, efektif dan kognitif. Sebagaimana kajian lepas, item kajian ini juga
menggunakan skala Likert lima mata bermula dengan sangat tidak setuju hingga sangat setuju.

Instrumen kemahiran interpersonal guru memfokuskan kepada interaksi interpersonal
harian di dalam kelas kerana ia merupakan asas hubungan guru-murid dalam PdPc (Pennings et al.
2018). Oleh itu, Soal Selidik Kemahiran Interpersonal Guru atau lebih dikenali sebagai QTI telah
dipilih untuk digunakan dalam kajian ini. QTI telah disahkan sebagai satu kaedah untuk menilai
persepsi murid terhadap kemahiran interpersonal guru di dalam kelas (Passini et al., 2015). Menurut
Fisher et al. (1995) QTI juga digunakan sebagai refleksi pengajaran guru. Instrumen ini terdiri
daripada 48 item untuk mengukur lapan komponen kemahiran interpersonal guru. Manakala
instrument keterlibatan murid mengandungi 16 item (Frederick, Blumenfeld, Friedel dan Paris
(2005) untuk mengukur tiga komponen keterlibatan murid. dengan sedikit ubahsuai berdasarkan
Burch, Heller dan Freed (2014).

39

Proceedings [e ISBN 978-629-97614-0-2]
International Conference on Accounting, Management and Economics (ICAME2022)

14-15 December 2022│Faculty of Management and Economics,
Universiti Pendidikan Sultan Idris

Kesahan instrumen dilakukan dengan melantik dua orang panel pakar yang mana kedua-
duanya terdiri daripada dua orang pensyarah dari Universiti Pendidikan Sultan Idris yang
berpengalaman kerana panel pakar mampu untuk menilai dan memberi cadangan serta
penambahbaikan terhadap instrumen soal selidik yang diguna pakai dalam kajian ini. Salah seorang
panel pakar terdiri daripada pensyarah Bahasa Inggeris untuk menilai instrumen soal selidik yang
diterjemahkan dari Bahasa Inggeris ke Bahasa Melayu menggunakan kaedah back to back
translation. Manakala seorang panel pakar lagi adalah pensyarah yang berpengalaman dalam
bidang yang dikaji. Soal selidik

Kebolehpercayaan kajian pula diukur menggunakan pekali Cronbach’s Alpha bagi
pembolehubah yang dikaji. Nilai Alfa Cronbach yang melebihi 0.60 adalah indeks
kebolehpercayaan sesuatu instrumen yang sering kali diguna pakai dalam kajian lepas. Oleh itu data
kajian rintis digunakan sebagai panduan untuk kajian yang sebenar. Menurut Fredericks dan
McColskey (2012) item soal selidik keterlibatan murid ini mempunyai alpha antara 0.74 hingga
0.86, yang menunjukkan bahawa aras kebolehpercayaan yang agak baik pada item-item yang
digunakan. Data yang diperolehi akan dianalisis menggunakan program Statistical Package for
Sosial Science (SPSS) for Windows versi 28 secara deskriptif dengan menggunakan kaedah taburan
frekuensi, peratusan, min dan juga hubungan korelasi.

3. KESIMPULAN

Guru memainkan peranan penting dalam memastikan keterlibatan murid, oleh itu kajian tentang
keterlibatan murid dalam akademik di sekolah perlu melihat kepada perspektif guru kerana mereka
adalah orang yang paling hampir dengan murid. Kajian lepas menunjukkan keterlibatan murid
memberi peluang kepada murid untuk aktif sepenuhnya dalam pembelajaran dan boleh
mengaplikasinya dalam kehidupan harian mereka (Sesmiyanti, 2016). Namun begitu kesan
kemahiran interpersonal guru dengan keterlibatan murid secara terperinci masih menjadi persoalan
(Mohammad Said et al., 2017). Antara lapan faktor kemahiran interpersonal guru, faktor manakah
atau gabungan faktor manakah yang memberi kesan terhadap keterlibatan murid. Kajian ini akan
menerangkan hubungan gabungan faktor kawalan dan perhubungan terhadap keterlibatan murid
secara terperinci.

Walaubagaimanapun, terdapat beberapa batasan kajian ini iaitu dari segi penghadan
responden, kaedah dan sampel kajian. Kajian ini hanya melibatkan dua kumpulan responden sahaja,
iaitu guru-guru dan murid-murid sekolah menengah yang mengambil mata pelajaran Prinsip
Perakaunan. Pihak-pihak lain yang terdapat di dalam persekitaran sekolah seperti pihak pengurusan,
kakitangan sokongan, ibu bapa dan komuniti lain tidak dilibatkan. Keterbatasan ini menyebabkan
hanya persepsi dari pihak guru dan murid sahaja yang diambil kira di dalam kajian dan ianya tidak
mewakili pandangan atau pendapat pihak lain secara menyeluruh.

Limitasi dari segi kaedah kajian dimana kajian ini menggunakan kaedah soal selidik
berdasarkan instrumen QTI yang telah diguna pakai oleh kajian lepas di dalam dan luar negara
kepada guru-guru dan murid-murid Prinsip Perakaunan. Limitasi ini dibuat berdasarkan tahap
keupayaan berfikir responden di peringkat sekolah menengah. Pihak responden yang terdiri
daripada murid-murid tidak diberi ruang untuk membuat sebarang komen atau pandangan secara
bertulis terhadap kajian yang dilakukan. Kaedah ini dibuat bagi mendapatkan hasil kajian dalam
bentuk kuantitatif yang mudah dianalisis. Limitasi ini menyebabkan pandangan daripada murid-
murid secara terbuka tidak dapat dikumpulkan untuk meningkatkan keterlibatan murid di sekolah.
Namun demikian, aspek kerahsiaan telah dimaklumkan bagi memastikan mereka akan memberikan
maklumat sebenar kepada penyelidik.

Seterusnya kajian ini hanya melibatkan murid-murid dan guru-guru Prinsip Perakaunan
dari sekolah menengah di zon selatan yang terdiri daripada negeri Johor, Melaka dan Negeri
Sembilan dibawah kelolaan Kementerian Pendidikan Malaysia. Sekolah-sekolah yang dipilih ialah
sekolah berasrama penuh (SBP), sekolah menengah kebangsaan (SMK), sekolah menengah aliran

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Proceedings [e ISBN 978-629-97614-0-2]
International Conference on Accounting, Management and Economics (ICAME2022)

14-15 December 2022│Faculty of Management and Economics,
Universiti Pendidikan Sultan Idris

agama (SMKA), sekolah agama bantuan kerajaan (SABK) dan sekolah menengah Teknik (SMT).
Batasan ini dibuat bagi memudahkan pengkaji membuat kajian yang mempunyai skop kajian yang
khusus. Pengkhususan skala responden ini menyebabkan dapatan kajian tidak menyeluruh kepada
jumlah murid dan guru sebenar yang mendaftar mata pelajaran Prinsip Perakaunan di Malaysia.
Namun begitu, pemilihan responden mengikut persampelan bertujuan adalah penting untuk melihat
perbezaan dapatan secara khusus dan berfokus. Ini akan mengurangkan risiko dapatan kajian yang
kurang tepat.

Kajian ini boleh diperluaskan lagi dari segi metodologi dengan gabunagn kajian kuantitatif
dan kualitatif bagi mendapat gambaran yang lebih menyeluruh tentang hubungan pembolehubah
yang dikaji. Begitu juga dari segi persampelan yang boleh meliputi seluruh negeri di Malaysia.
Kaedah kajian ini mungkin boleh ditambah baik dengan meringkaskan dan mengggabungjalin item
soal selidik agar tidak terlalu banyak.

PENGHARGAAN

Alhamdulillah bersyukur saya kepada Allah S.W.T, kerana dengan limpah dan kurnia-NYA
memberikan idea, buah fikiran dan kesungguhan dalam menyediakan kajian ini. Ucapan jutaan
terima kasih saya kepada Profesor Madya Dr. Rohaila Binti Yusof, yang merupakan tulang
belakang dalam merealisasikan kajian ini. Segala tunjuk ajar, bantuan, bimbingan sepenuhnya,
teguran yang membina dan nasihat yang diberikan amatlah dihargai. Begitu juga kepada Dr.
Noraishah Binti Katmon@Katmun selaku penyelia kedua dan semua pensyarah dan pegawai
Fakulti Pengurusan dan Ekonomi, Universiti Pendidikan Sultan Idris yang telah membantu secara
langsung dan tidak langsung dalam kajian ini. Tidak lupa juga buat keluarga tercinta yang telah
banyak memberi dorongan, sokongan dan semangat yang membina kepada saya. Ribuan terima
kasih kepada pihak KPM, JPN, PPD, sekolah-sekolah, guru-guru dan murid-murid yang terlibat
kerana sudi memberikan maklumat yang diperlukan dalam kajian ini. Terima kasih.

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Universiti Pendidikan Sultan Idris

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Universiti Pendidikan Sultan Idris

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Universiti Pendidikan Sultan Idris

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International Conference on Accounting, Management and Economics (ICAME2022)

14-15 December 2022│Faculty of Management and Economics,
Universiti Pendidikan Sultan Idris

CM06

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

Universiti Pendidikan Sultan Idris, Malaysia,
[email protected]

Abstrak

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.

Kata kunci : Pembelajaran teradun, Minat pelajar, Kesediaan pelajar

Abstract
The aim of this study was to analyze students' readiness and interest in blended learning in Accounting Principles subjects
at Daerah Pasir Gudang, Johor. The study used a quantitative approach with the study design on a survey basis based on a
questionnaire. It involved 120 form four students from five secondary schools in Pasir Gudang District, Johor. The selection
of schools and respondents was made using simple random sampling. The data was analyzed using descriptive tests. The
findings showed that students' readiness for blended learning in Principles in Accounting subjects was at a high level (mean
= 3.98) while students' interest in learning Principles in Accounting subjects through the blended learning method had a
high level as well (mean = 3.89). Overall, students are ready to accept the blended learning methods in the process of
learning Principles in Accounting subjects. As an implication of the study, teachers of these subjects can take the
opportunity to provide a blended learning method that can improve student understanding and mastery compared to
conventional methods that are usually teacher-centered.

Keywords : Blended learning, Student interest, Student readiness

1.0 PENGENALAN

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Proceedings [e ISBN 978-629-97614-0-2]
International Conference on Accounting, Management and Economics (ICAME2022)

14-15 December 2022│Faculty of Management and Economics,
Universiti Pendidikan Sultan Idris

Pada akhir tahun 2019, dunia telah dikejutkan dengan penemuan virus baru di Wuhan, China yang mampu
menjangkiti manusia hanya melalui udara dan sentuhan (Yang et al., 2020). Penemuan virus baru atau lebih
dikenali sebagai COVID-19 itu mampu menjangkiti manusia dengan cepat. Akibat daripada pengisytiharan
tersebut, sektor pendidikan merupakan salah satu sektor yang menerima impak yang sangat besar. Hal ini
kerana, pembelajaran dan pemudahcaraan (PdPc) secara bersemuka antara pelajar dan guru yang diamalkan
selama ini perlu diubah sama sekali bagi membendung gejala COVID-19 dari terus merebak dalam kalangan
remaja dan kanak-kanak.

Pendedahan dan penekanan awal yang telah diselaraskan dalam kandungan pendidikan Malaysia
berkenaan dengan teknologi dan pengkomputeran sedikit sebanyak dapat membantu transformasi pendidikan
negara semasa dunia dilanda wabak COVID-19 (Brown et al., 2020). Malah, pembelajaran atas talian telah
mengambil tempat sebagai satu medium utama dalam sesi pembelajaran dan pengajaran sama ada di peringkat
sekolah rendah, menengah mahupun di universiti (Al Lily et al. 2020).

2.0 LATAR BELAKANG

Pembelajaran atas talian merupakan satu mekanisme baru yang perlu diterokai dalam kaedah pembelajaran dan
pengajaran (Panigrahi et al., 2018). Jika dibandingkan dengan negara maju yang lain di barat, konsep
pembelajaran atas talian telah lama dipraktikkan. Mereka mengambil peluang atas capaian rangkaian internet
yang laju untuk mewujudkan suatu sistem pembelajaran dan pengajaran secara atas talian yang dapat memberi
ruang dan peluang kepada para pelajar untuk belajar mengikut rentak mereka yang tersendiri (Leontyeva,
2018). Malah, mereka juga masih mengamalkan pembelajaran dan pengajaran secara bersemuka bagi
mengimbangi kedua-dua proses ini bagi memastikan tiada pelajar yang akan tercicir. Pembelajaran dan
pengajaran ini dikenali sebagai pembelajaran dan pengajaran teradun.

Pembelajaran teradun merupakan satu kaedah pembelajaran yang berpusatkan kepada pelajar dengan
penggunaan teknologi maklumat dan komunikasi serta multimedia (Faizatul, 2017). Pembelajaran teradun juga
dapat mengujudkan pembelajaran yang berkesan dan menggalakkan pembelajaran secara kendiri (M.Azli et
al.2016). Kaedah ini menjadi satu keperluan apabila dilanda wabak Covid -19.

Di Malaysia, penekanan dan pendedahan kepada pembelajaran dan pengajaran teradun ini masih di
peringkat awal terutamanya bagi semua mata pelajaran (Mahmud, 2018). Pembelajaran teradun merupakan
satu kaedah penyampaian ilmu dengan menggunakan pelbagai kaedah bersesuaian yang dilaksanakan oleh
guru. Selain itu ianya dapat mengujudkan sifat keinginan untuk belajar secara kendiri oleh pelajar yang
memiliki tahap efikasi kendiri yang tinggi dalam peralatan peranti teknologi sekarang.

Kajian di luar negara telah dilaksanakan dan membuktikan amalan pembelajaran teradun ini terbukti
sangat efektif bagi melahirkan pelajar yang dinamik dan berpandangan jauh. Ini kerana penggunaan teknologi
yang pelbagai dalam sistem perakaunan membantu pelajar lebih memahami prinsip – prinsip perakaunan serta
cara pengamalan digital dalam perakaunan. Walaupun pembelajaran teradun dalam mata pelajaran Prinsip
Perakaunan masih lagi tidak dikaji di Malaysia, terdapat kajian yang dilakukan oleh Cerna et al. (2018)
mengenai pembelajaran teradun dalam mata pelajaran Ekonomi Asas. Hasil kajian menunjukkan intervensi
pendekatan pembelajaran teradun memberikan peningkatan yang positif dalam prestasi pencapaian pelajar
berbanding dengan pendekatan pembelajaran konvensional.

Impak COVID-19 ke atas dunia ketika ini bukan sahaja membawa kepada keburukan semata-mata.
Malah, situasi ini memberi peluang kepada semua negara untuk membuat refleksi semula dalam memberikan
yang terbaik kepada rakyat terutamanya dalam bidang pendidikan (Bozkurt et al., 2020). Kajian ini
memfokuskan ke atas mata pelajaran Prinsip Perakaunan bagi mengetahui minat dan kesediaan pelajar dalam
mempelajari mata pelajaran Prinsip Perakaunan secara teradun yang di mana melibatkan pengajaran atas talian
dan semuka. Selain itu, dengan mengetahui minat pelajar serta tahap penerimaan terhadap pembelajaran
teradun yang belajar secara bersemuka dan dalam talian bagi mata pelajaran Prinsip Perakaunan serta ianya
dapat menjadi panduan kepada guru – guru bagi menjalankan kaedah pengajaran yang memberi impak yang
tinggi kepada pelajar.

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Proceedings [e ISBN 978-629-97614-0-2]

International Conference on Accounting, Management and Economics (ICAME2022)
14-15 December 2022│Faculty of Management and Economics,
Universiti Pendidikan Sultan Idris

3.0 OBJEKTIF KAJIAN

Kajian ini bertujuan untuk mengukur tahap minat dan tahap kesediaan pelajar dalam penerimaan pembelajaran
teradun bagi mata pelajaran Prinsip Perakaunan. Kajian ini dilaksanakan bagi memenuhi objektif seperti
berikut :

i. Mengenal pasti tahap minat pelajar dalam mempelajari Prinsip Perakaunan melalui kaedah
pembelajaran teradun.

ii. Mengenal pasti tahap kesediaan pelajar dalam mempelajari Prinsip Perakaunan melalui kaedah
pembelajaran teradun.

4.0 PERSOALAN KAJIAN

Berdasarkan objektif kajian, berikut adalah beberapa persoalan kajian :

i. Apakah tahap minat pelajar dalam mempelajari Prinsip Perakaunan melalui kaedah pembelajaran
teradun?

ii. Apakah tahap kesediaan pelajar dalam mempelajari Prinsip Perakaunan melalui kaedah pembelajaran
teradun?

5.0 METODOLOGI KAJIAN

Kajian ini merupakan kajian tinjauan (Creswell,2011) yang menggunakan soal selidik sebagai instrumen dan
menggunakan kaedah kuantitatif. Tujuan utama kajian ini adalah untuk mengenal pasti minat dan tahap
kesediaan penerimaan pembelajaran teradun bagi mempelajari mata pelajaran Prinsip Perakaunan. Seramai
120 orang pelajar tingkatan empat dari lima buah sekolah menengah dari Daerah Pasir Gudang, Johor yang
mengambil mata pelajaran Prinsip Perakaunan telah dipilih secara rawak sebagai sampel kajian. Kajian ini
menggunakan instrumen soal selidik yang diadaptasi dari kajian lepas dan diubahsuai mengikut kesesuaian
kajian yang dijalankan. Instrumen soal selidik mempunyai 11 item yang terdiri dua komponen yang utama iaitu
minat dan tahap kesediaan penerimaan pembelajaran teradun. Analisis kekerapan, min dan peratusan
digunakan untuk menganalisis data profil responden dan analisis deskriptif dibuat bagi mengukur dan
menggunakan interpretasi skor min yang dirumuskan bagi menentukan tahap minat dan kesediaan penerimaan
pembelajaran teradun oleh pelajar Prinsip Perakaunan.

Secara ringkasnya, borang soal selidik yang digunakan dalam kajian ini dibahagikan kepada 3
bahagian iaitu bahagian A : Demografi, bahagian B: Kesediaan Penerimaan Pembelajaran Teradun, bahagian
C: Minat Pelajar. Data-data dan maklumat yang dikumpul daripada soal selidik dalam kajian ini akan dianalisis
secara kuantitatif menggunakan program SPSS version 21 (Statistical Package for Social Science). Analisis
kekerapan dan peratusan digunakan untuk menganalisis data profil responden dan analisis deskriptif dibuat
bagi mengukur dan menggunakan interpretasi skor min yang dirumuskan oleh Chua (2011) bagi menentukan
tahap minat dan kesediaan penerimaan pembelajaran teradun oleh pelajar Prinsip Perakaunan sepertimana yang
terdapat dalam Jadual 1 seperti berikut.

Jadual 1 Interpretasi Skor Min Tahap

Julat Skor Min Interpretasi
1.00 – 2.33 Rendah
2.34 – 3.67
3.68 – 5.00 Sederhana
Tinggi

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Proceedings [e ISBN 978-629-97614-0-2]
International Conference on Accounting, Management and Economics (ICAME2022)

14-15 December 2022│Faculty of Management and Economics,
Universiti Pendidikan Sultan Idris

6.0 DAPATAN KAJIAN

Berdasarkan dapatan kajian, Jadual 2 adalah berkaitan dengan maklumat yang berkaitan dengan latar belakang
responden. Jadual menunjukkan bahawa 52 (44%) responden yang dipilih dalam kajian adalah terdiri daripada
pelajar lelaki dan bakinya 67 (56%) adalah pelajar perempuan di tingkatan empat yang mengambil mata
pelajaran Prinsip Perakaunan. Manakala responden terdiri dari 26% adalah berbangsa Melayu dan 36 % adalah
berbangsa Cina dan 23 % adalah berbangsa India dan 15% adalah terdiri dari lain – lain bangsa. Sementara itu,
berdasarkan kemudahan internet di rumah 21.8 % responden menyatakan rumah mereka mempunyai
kemudahan dan pencapaian internet yang laju , 43.3% baik , 24.1% sederhana , 7.5% lemah dan 3.3% sangat
lemah.

Bahagian A : Analisis Demografi Responden

Jadual 2 : Analisis Demografi Responden

Jantina Item Demografi Kekerapan Peratus (%)
Keseluruhan Lelaki
Bangsa Perempuan 53 44
67 56
Kemudahan Internet di rumah Melayu
Cina 120 100
India
Lain - lain 32 26
Sangat Lemah 43 36
Lemah 28 23
Sederhana 17 15
Baik
Laju 4 3.3
9 7.5
29 24.1
52 43.3
26 21.8

Bahagian B : Kesediaan Penerimaan Pembelajaran Teradun

Bahagian ini pula berkaitan dengan tentang kesediaan penerimaan pelajar terhadap Pembelajaran teradun bagi
mata pelajaran Prinsip Perakaunan.

Jadual 3 : Kesediaan Penerimaan Pembelajaran Teradun

Dimensi Min Tahap
1. Sikap positif terhadap pembelajaran teradun 3.87 Tinggi

2. Seronok menggunakan kaedah pembelajaran teradun 3.89 Tinggi

3. Bermotivasi menggunakan kaedah pembelajaran teradun 3.99 tinggi

4. Selesa dengan pembelajaran teradun 4.00 Tinggi

5. Bersedia menghadapi cabaran penggunaan pembelajaran teradun 4.15 Tinggi

Jumlah Min Keseluruhan 3.98 Tinggi

48

Proceedings [e ISBN 978-629-97614-0-2]

International Conference on Accounting, Management and Economics (ICAME2022)
14-15 December 2022│Faculty of Management and Economics,
Universiti Pendidikan Sultan Idris

Berdasarkan hasil dapatan kajian skor min dalam Jadual 3 di atas tentang kesediaan penerimaan
pelajar terhadap Pembelajaran teradun bagi mata pelajaran Prinsip Perakaunan aspek Bersedia menghadapi
cabaran penggunaan pembelajaran teradun mempunyai skor min tertinggi iaitu 4.15 dan diikuti Selesa dengan
pembelajaran teradun (4.00), Bermotivasi menggunakan kaedah pembelajaran teradun (3.99), Seronok
menggunakan kaedah pembelajaran teradun (3.89) dan Sikap positif terhadap pembelajaran teradun (3.87).
Secara keseluruhan tahap kesediaan pelajar menerima pembelajaran teradun menujukkan tahap tinggi iaitu
dengan jumlah min keseluruhan sebanyak 3.89.

Bahagian C : Minat Pelajar Mempelajari Prinsip Perakaunan Secara Pembelajaran Teradun

Bahagian ini pula berkaitan dengan tentang minat pelajar mempelajari Prinsip Perakaunan secara pembelajaran
teradun

Jadual 4 : Minat Pelajar Mempelajari Prinsip Perakaunan Secara Pembelajaran Teradun

Dimensi Min Tahap
1. Saya amat berminat Prinsip Perakaunan selepas mengikuti PdPc dengan 3.87 Tinggi
kaedah pembelajaran teradun.

2. Saya amat gembira kerana mengikuti PdPc Prinsip Perakaunan dengan 3.74 Tinggi
kaedah pembelajaran teradun.

3. Saya suka belajar Prinsip Perakaunan dengan kaedah pembelajaran 3.94 Tinggi
teradun.

4. Prinsip Perakaunan memberi kesan dalam kehidupan saya. 3.59 Sederhana

5. Prinsip Perakaunan penting dalam kerjaya saya untuk masa akan datang. 4.06 Tinggi

6. Saya berasa bersemangat selepas mengikuti PdPc Prinsip Perakaunan 4.18 Tinggi
dengan kaedah Pembelajaran teradun.

Jumlah Min Keseluruhan 3.89 Tinggi

Dapatan kajian yang terdapat dalam Jadual 4 berikut ini menunjukkan bahawa pelajar berasa
bersemangat selepas mengikuti PdPc Prinsip Perakaunan dengan kaedah Pembelajaran teradun menunjukkan
tahap tinggi dengan min yang paling tinggi iaitu 4.18 dan dimensi Prinsip Perakaunan penting dalam kerjaya
saya untuk masa akan datang merupakan min kedua tertinggi dengan min sebanyak 4.06. Manakala bagi
dimensi Saya suka belajar Prinsip Perakaunan dengan kaedah pembelajaran teradun (3.94), Saya amat berminat
Prinsip Perakaunan selepas mengikuti PdPc dengan kaedah pembelajaran teradun (3.87) , Saya amat gembira
kerana mengikuti PdPc Prinsip Perakaunan dengan kaedah pembelajaran teradun (3.74) dan dimensi Prinsip
Perakaunan memberi kesan dalam kehidupan saya menunjukkan tahap yang sederhana iaitu dengan min (3.59).
Ini kemungkinan pelajar belum lagi ke dunia kerjaya yang sebenar bagi mengetahui kepentingan prinsip –
prinsip perakaunan dalam kehidupan sebenar mereka. Dapatan dapat dirumuskan bahawa kaedah pembelajaran
teradun dapat meningkatkan minat pelajar dalam proses pembelajaran mata pelajaran Prinsip Perakaunan
kerana jumlah min keseluruhan menujukkan sebanyak 3.89 dengan tahap tinggi.

6.0 PERBINCANGAN DAN KESIMPULAN

Hasil dapatan dari kajian ini dapat membantu dan mengetahui kesediaan pelajar untuk mentransformasikan
pembelajaran dan pengajaran secara bersemuka ke arah pembelajaran dan pengajaran secara teradun adalah
amat tinggi. Gaya pembelajaran setiap pelajar adalah berbeza dan penerapan konsep pembelajaran secara
teradun mampu mengimbangi antara pelajar yang “pantas” dan pelajar yang “perlahan”. Oleh itu, pelajar mesti

49

Proceedings [e ISBN 978-629-97614-0-2]
International Conference on Accounting, Management and Economics (ICAME2022)

14-15 December 2022│Faculty of Management and Economics,
Universiti Pendidikan Sultan Idris

menyesuaikan kaedah dan gaya pembelajaran mereka jika diperlukan untuk mencapai hasil peperiksaan yang
cemerlang di samping meningkatkan kebolehan belajar mereka secara individu dan dengan bimbingan guru
yang minimum untuk mempelajari mata pelajaran Prinsip Perakaunan. Selain itu, PdPc yang menggunakan
teknologi juga dapat meningkatkan minat pelajar dalam mata pelajaran Prinsip Perakaunan dan ianya juga
dapat meningkatkan bilangan pelajar untuk mengambil mata pelajaran Prinsip Perakaunan sebagai pilihan
elektif dalam SPM.

Dari perspektif guru, pembelajaran secara teradun memberi ruang kepada guru untuk mengeksplorasi
teknik pembelajaran dan pengajaran yang berbeza atas kemajuan teknologi yang terdapat dalam talian dewasa
ini. Pembelajaran teradun merupakan suatu pembelajaran yang konstruktif yang mampu meningkatkan
kemahiran pelajar, arahan kendiri yang secara tidak langsung dapat memberi impak positif ke atas pencapaian
akademik dalam mata pelajaran Prinsip Perakaunan.

Rumusan juga boleh dibuat dari segi penerimaan pula majoriti pelajar bersedia menerima penggunaan
kaedah pembelajaran teradun. Pelajar juga bersetuju dengan pendapat pembelajaran teradun mendatangkan
faedah serta dapat meningkatkan minat pada mata pelajaran Prinsip Perakaunan. Dapatan kajian dengan min
yang tinggi dapat ditunjukkan bahawa pelajar bersedia menggunakan pembelajaran teradun dengan
membuktikan keseluruhannya pelajar menerima pelaksanaan pengajaran dan pembelajaran teradun bagi
mempelajari mata pelajaran Prinsip Perakaunan

Kesimpulannya pembelajaran teradun mengikut persepsi pelajar adalah lebih mudah, menarik dan
memotivasikan pelajar berbanding kaedah konvensional. Selain itu, pembelajaran teradun berkesan dengan
menggunakan talian dan semuka ini dapat meningkatkan lagi kefahaman pelajar terhadap mata pelajaran
Prinsip Perakaunan. Kelebihan ini harus diguna pakai dengan sebaik mungkin bagi melahirkan ramai pelajar
yang mampu untuk mendapatkan gred A dan peratus pencapaian yang tinggi dalam mata pelajaran Prinsip
Perakaunan pada peperiksaan Sijil Pelajaran Malaysia.

Pada sudut KPM, pembelajaran teradun ini dapat membuka lembaran baru kepada sistem pendidikan
di Malaysia di mana selama ini pendekatan ini hanya diguna di peringkat universiti sahaja. Oleh itu pembinaan
infrastruktur teknologi maklumat yang efektif seperti makmal komputer dengan capaian internet yang baik,
kepantasan melayari internet, kemudahan komputer yang mencukupi dan kemudahan-kemudahan peralatan
ICT perlu ditambah di semua sekolah bagi dapat memudahkan dan menyeronokkan proses pengajaran dan
pembelajaran serta meningkatkan lagi minat serta prestasi pencapaian pelajar dalam mata pelajaran Prinsip
Perakaunan.

7.0 RUJUKAN

Adams, Joo, Sumintono, & Pei. (2020). Blended learning engagement in higher education institutions: A differential item
functioning analysis of students’ backgrounds. Malaysian Journal of Learning and Instruction.

Al Lily, Ismail, Abunasser, & Alhajhoj Alqahtani. (2020). Distance education as a response to pandemics: Coronavirus and
Arab culture. Technology in Society.

Anthony, Kamaludin, Romli, Raffei, Phon, Abdullah, & Ming. (2020). Blended Learning Adoption and Implementation in
Higher Education: A Theoretical and Systematic Review. Technology, Knowledge and Learning.

Asarta, & Schmidt. (2020). The effects of online and blended experience on outcomes in a blended learning environment.
Internet and Higher Education.

Ayob, Halim, Zulkifli, Zaid, & Mokhtar. (2020). Overview of blended learning: The effect of station rotation model on
students’ achievement. Journal of Critical Reviews.

Azu, & Osinubi. (2011). A survey of problem-based learning and traditional methods of teaching anatomy to 200 level
pharmacy students of the university of lagos, Nigeria. African Journal of Pharmacy and Pharmacology.

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Proceedings [e ISBN 978-629-97614-0-2]
International Conference on Accounting, Management and Economics (ICAME2022)

14-15 December 2022│Faculty of Management and Economics,
Universiti Pendidikan Sultan Idris

Brown, te Riele, Shelley, & Woodroffe. (2020). Learning at home during COVID-19: Effects on vulnerable young
Australians. Independent Rapid Response Report. Hobart: University of Tasmania, Peter Underwood Centre for
Educational Attainment.

Bozkurt, Jung, Xiao, Vladimirschi, Schuwer, Egorov, Lambert, Al-Freih, Pete, Olcott Jr., Rodes, Aranciaga, Bali, Alvarez
Jr., Roberts, Pazurek, Raffaghelli, Panagiotou, de Coëtlogon, Shahadu, Brown, Asino, Tumwesige, Ramirez Reyes,
Barrios Ipenza, Ossiannilsson, Bond, Belhamel, Irvine, Sharma, Adam, Janssen, Sklyarova, Olcott, Ambrosino,
Lazou, Mocquet, Mano, & Paskevicius. (2020). A global outlook to the interruption of education due to COVID-
19 Pandemic: Navigating in a time of uncertainty and crisis. Asian Journal of Distance Education.

Caspari, Kranz, & Graulich. (2018). Resolving the complexity of organic chemistry students’ reasoning through the lens
of a mechanistic framework. Chemistry Education Research and Practice.

Cerna, & Borkovcová. (2018). Blended Learning Concept in Selected Tourism Management e-Courses with Focus on
Content Development Including Recommender System. In Lecture Notes in Computer Science (including subseries
Lecture Notes in Artificial Intelligence and Lecture Notes in Bioinformatics).

Chang, & Fisher. (2001). The Validation and Application of a New Learning Environment Instrument to Evaluate Online
Learning in Higher Education. In AARE Annual Conference.

Creswell, J. W. (2011). Educational Research: Planning, Conducting and Evaluating Quantitative and Qualitative Research.
Boston: Pearson Education.

Davis, F. D. (1989). Perceived Usefulness, Perceived Ease of Use, And Acceptance Of Information Technology. MIS
Quarterly, 13(3), 319 - 340.

Faizatul Hafilah binti Abdul Halim dan Nor Syahilia binti Aris. 2017. Persepsi Pelajar Terhadap Pembelajaran Teradun
(Blended Learning). Journal Of Technical and Vocational Education. Volume 1, NO. 2, PAGE 53-63

Leontyeva. (2018). Modern distance learning technologies in higher education: Introduction problems. Eurasia Journal of
Mathematics, Science and Technology Education.

Mohd Azli Yeop, Kung-Teck Wong dan Pauline Swee Choo Goh. 2016. Blended Learning: Pedagogy, Learning Styles,
And Assessment Activities In The Classroom. International Journal of Advanced and Applied Sciences, 3(11) 2016,
Pages: 36 39

Mahmud. (2018). Technology and language – what work and what does not: A meta-analysis of blended learning research.
Journal of Asia TEFL.

Nurul Nadirah bt Mohd Kasim, Fariza Khalid (2016) “Kesesuaian Pembelajaran Teradun Dari Sudut Pandangan Pelajar
Pascasiswazah” . International Conference On Education For Sustainable Regional Development 2016.
http://icerd2016.conference.upi.edu/wpcontent/uploads/sites/13/2016/10/3.

Panigrahi, Srivastava, & Sharma. (2018). Online learning: Adoption, continuance, and learning outcome—A review of
literature. International Journal of Information Management.

Yang, Peng, Wang, Guan, Jiang, Xu, Sun, & Chang. (2020). The deadly coronaviruses: The 2003 SARS pandemic and the
2020 novel coronavirus epidemic in China. Journal of Autoimmunity.

Simah Mamat, Che Aleha Ladin, Azni Yati Kamaruddin, Intan Marfarrina Omar & Nor Asiah Ismail. 2021. Covid-19:
Cabaran dan Inisiatif dalam Mendepani Pelaksanaan Pengajaran dan Pembelajaran Teradun Covid-19: The
Challenges and Initiatives in Facing the Implementation of Blended Teaching and Learning. Fakulti Pendidikan,
Universiti Malaya. Institut Pendidikan Guru Kampus Tengku Ampuan Afzan.

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Proceedings [e ISBN 978-629-97614-0-2]
International Conference on Accounting, Management and Economics (ICAME2022)

14-15 December 2022│Faculty of Management and Economics,
Universiti Pendidikan Sultan Idris

CM07

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

Zubaidah Mohamad

Universiti Pendidikan Sultan Idris
[email protected]

Rohaila Yusof

Universiti Pendidikan Sultan Idris
[email protected]

ABSTRAK

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.

KATA KUNCI

PAK-21, Pembelajaran Berasaskan Projek, Kursus Perakaunan

1.0 PENGENALAN

Menurut PPPM 2013-2025, kualiti pengajaran merupakan faktor utama dalam merealisasikan transformasi
pendidikan negara. Ini menunjukkan peranan guru sebagai tenaga pengajar perlulah diubah selari dengan
Pembelajaran Abad Ke 21 (PAK-21). PAK-21 lebih berpusatkan murid dan berteraskan elemen komunikasi,
kolaboratif, pemikiran kritis, dan kreativiti serta aplikasi nilai murni dan etika. Proses pengajaran dan
pembelajaran (PdP) perlulah ditukar kepada proses pembelajaran dan pemudah cara (PdPc), di mana pelajar
terlibat secara aktif dalam pembelajaran mereka manakala guru bertindak sebagai fasilitator atau pemudah
cara. Pembelajaran yang berpusatkan guru dan berorientasikan kepada pencapaian akademik semata-mata
sudah tidak relevan dengan keperluan ekonomi globalisasi pada masa kini. Guru perlulah mempelbagaikan

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Proceedings [e ISBN 978-629-97614-0-2]
International Conference on Accounting, Management and Economics (ICAME2022)

14-15 December 2022│Faculty of Management and Economics,
Universiti Pendidikan Sultan Idris

kaedah PdPc agar generasi yang seimbang dari segi jasmani, emosi, rohani dan intelek dapat dilahirkan demi
kesejahteraan dan kepentingan negara pada masa akan datang

Pendekatan pengajaran dan pembelajaran yang digunakan oleh guru dalam mata pelajaran Perakaunan
sejak dahulu hingga kini adalah menggunakan kaedah pasif dan berpusatkan guru (Wygal & Stout, 2015).
Harapan pelbagai pihak terutamanya ibu bapa dan pelajar serta sistem pendidikan yang berorientasikan
pencapaian akademik secara tidak langsung menyebabkan pendidik memilih kaedah pasif dalam
menyampaikan kandungan pelajaran kerana kaedah ini lebih mudah untuk memenuhi sukatan pelajaran dan
keperluan peperiksaan (Kiplie Amit, 2014). Antara kaedah pasif atau konvensional yang sering digunakan
dalam pengajaran Perakaunan ialah kuliah, latih tubi dan demonstrasi penyelesaian masalah atau soalan oleh
guru. Kaedah konvensional ini adalah bertentangan dengan transformasi pendidikan negara yang termaktub
dalam Pelan Pembangunan Pendidikan Malaysia (PPPM) 2013-2025 yang berorientasikan pembelajaran abad
ke 21.

Kursus Perakaunan merupakan salah satu subjek teras bagi pelajar yang mengambil jurusan
Perakaunan Program Matrikulasi KPM selain daripada kursus Ekonomi, Pengurusan Perniagaan dan
Matematik. Kursus Perakaunan program matrikulasi mengkhusus kepada dua bidang Perakaunan iaitu
Perakaunan Kewangan di semester satu dan Perakaunan Pengurusan di semester dua. Sebagai sebuah kolej
yang menawarkan program prauniversiti pelajar didedahkan dengan kehidupan, suasana pembelajaran dan
kaedah PdP ala universiti. PdP kursus Perakaunan di kolej matrikulasi berjalan dijalankan dalam dua bentuk
iaitu kuliah dan tutoran. Kuliah dijalankan dalam dewan kuliah yang memuatkan 100 hingga 200 orang pelajar
manakala tutoran pula diadakan dalam kelas tutoran dengan bilangan pelajar kurang 35 orang. Semasa kuliah,
PdP lebih berbentuk sehala di mana pensyarah mendominasi kelas. Pensyarah bertindak sebagai penyampai
ilmu dan maklumat dan pelajar pula bertindak sebagai pendengar dan penerima maklumat. Manakala semasa
kelas tutoran, pelajar kebiasaannya menjawab soalan latihan yang disediakan oleh pensyarah sama ada secara
individu atau berkumpulan dan perbincangan penyelesaian jawapan dibuat di akhir kelas. Penyelesaian
jawapan kebiasaannya dibuat dalam pelbagai kaedah sama ada pensyarah tunjuk cara di papan putih atau
pelajar membuat pembentangan menggunakan kertas mahjong, papan putih atau menggunakan aplikasi ‘power
point’.

2.0 LATAR BELAKANG KAJIAN

Menurut Wygal dan Stout (2015), kaedah pembelajaran aktif yang berpusatkan pelajar adalah lebih berkesan
daripada kaedah pasif untuk diaplikasikan dalam mata pelajaran Perakaunan. Justeru itu, pengkaji mengambil
inisiatif untuk mempraktikkan salah satu kaedah pembelajaran aktif iaitu pembelajaran berasaskan projek
(PBP) bagi mata pelajaran Perakaunan dalam kelas tutoran di Kolej Matrikulasi Johor.

Menurut Bahagian Teknologi Pendidikan (BTP) (2006), PBP merupakan pembelajaran di mana
pelajar terlibat secara aktif dan memerlukan murid berinteraksi dengan amalan dunia sebenar, kaedah
pengajaran dan pembelajaran yang sistematik, memerlukan masa untuk disiapkan, merentasi kurikulum dan
kemahiran, berorentasikan produk dan penilaian secara autentik. PBP merupakan salah satu pendekatan PdPc
yang menepati ciri-ciri pembelajaran abad ke-21 seperti yang disarankan oleh KPM (Kementerian Pendidikan
Malaysia, 2013). Berdasarkan kajian lepas PBP bukan sahaja memberi kesan yang positif dalam prestasi
akademik (Mahasneh & Alwan, 2018; Baran, 2018; Kizkapan & Bektas, 2017) tetapi juga kemahiran abad ke
21 dalam diri pelajar (Fadzilah et al., 2016; Pongkitwitoon, 2017)

Fokus kajian ini adalah terhadap bidang Perakaunan Pengurusan yang melibatkan tajuk satu hingga
empat dalam Huraian Sukatan Pelajaran Perakaunan Sesi 2017/2018 (Bahagian Matrikulasi Kementerian
Pendidikan, 2017). Tajuk satu hingga empat dipilih untuk kajian ini kerana ianya merupakan tajuk konsep asas
kos yang sangat penting dikuasai oleh pelajar agar mudah untuk mereka memahami tajuk-tajuk yang seterusnya
(Mowen, Hansen, Heitger, Gekas, & McConomy, 2012; Gates & Burke, 2015). Objektif kurikulum Perakaunan
dalam bidang Perakaunan Pengurusan ialah pelajar dapat menerangkan konsep kos, menjelaskan kepentingan
dan kegunaan maklumat kos dalam pembuatan keputusan serta menyediakan maklumat dan laporan kos untuk
membantu pihak pengurusan dalam perancangan, kawalan dan pembuatan keputusan (Bahagian Matrikulasi
Kementerian Pendidikan, 2017)

53

Proceedings [e ISBN 978-629-97614-0-2]
International Conference on Accounting, Management and Economics (ICAME2022)

14-15 December 2022│Faculty of Management and Economics,
Universiti Pendidikan Sultan Idris

Kemahiran berfikir yang merupakan salah satu aspirasi murid yang digariskan dalam PPPM 2013-
2025 turut terpakai kepada pelajar kolej matrikulasi. Menyediakan generasi muda yang mempunyai kemahiran
berfikir terutamanya kemahiran berfikir aras tinggi (KBAT) adalah satu agenda yang amat penting bagi KPM.
Kejayaan dan kemajuan negara pada masa akan datang bergantung kepada generasi muda yang berada di
institusi pengajian pada masa kini. Tren perkembangan pendidikan masa kini menuntut pelajar dibekalkan
dengan kemahiran berfikir di mana ianya bertepatan dengan ciri PAK 21. Kajian terdahulu menunjukkan tahap
berfikir aras tinggi murid adalah sederhana (Wan Norehan, 2013). Oleh itu, amat penting untuk mencari satu
pendekatan pembelajaran alternatif yang boleh merangsang kemahiran berfikir pelajar.

Menurut Rajendran, (2017), kebanyakan pengajaran menggunakan KBAT adalah menggunakan
pendekatan konstruktivisme. Pendekatan di mana, pelajar terlibat secara aktif dalam proses pengajaran dan
pembelajaran. Pelajar juga menggunakan pengetahuan dan pengalaman mereka sendiri untuk melaksanakan
tugasan yang diberikan. Guru pula bertindak sebagai fasilitator dan pemudah cara dengan menyediakan tugasan
dan suasana yang mendorong pelajar menggunakan pemikiran aras tinggi. Dalam kajian ini, pendekatan
konstruktivisme yang ingin dikaji ialah PBP kerana ia bersesuaian dengan ciri PAK-21. Kajian ini dijalankan
bagi mengenal pasti pendekatan alternatif PBP untuk diaplikasikan dalam kelas tutoran agar pembelajaran
bukan hanya bertujuan untuk pencapaian akademik atau lulus peperiksaan sahaja tetapi turut menyumbang
kepada pembinaan intelek dan kemahiran abad ke-21. Menurut Hernandez (2016), PBP bukan sahaja memberi
kesan yang positif terhadap penguasaan isi kandungan pelajaran tetapi turut menggalakkan pelajar untuk
bekerjasama dengan individu lain, mencari resolusi bagi sesuatu isu atau permasalahan, membentangkan idea
dengan jelas di hadapan khalayak ramai dan belajar dari kesilapan yang berlaku semasa proses PBP dijalankan.

Kemahiran abad ke-21 turut diberi perhatian agar tujuan PPPM 2013-2025 untuk melahirkan generasi
ideal tercapai. Kemahiran ini telah dikenal pasti sebagai kemahiran yang amat diperlukan dalam pasaran kerja
global pada masa kini. Diimpikan generasi Malaysia akan datang bukan sahaja cemerlang dalam akademik
tetapi dilengkapi juga dengan kemahiran-kemahiran insaniah agar boleh bersaing di peringkat kebangsaan dan
antarabangsa. Kemahiran insaniah juga merupakan kemahiran generik yang melibatkan elemen kognitif yang
berkaitan dengan kemahiran bukan akademik seperti nilai positif, kepimpinan, kerja berpasukan, komunikasi
dan pembelajaran berterusan (Kementerian Pengajian Tinggi 2006). Semua kemahiran ini menuntut komitmen
dan kerjasama para pendidik untuk dibangunkan melalui sistem pendidikan negara. Fokus kajian ini adalah
terhadap kemahiran kerja berpasukan dalam kalangan pelajar di kolej matrikulasi yang dipupuk melalui kaedah
pengajaran aktif iaitu pembelajaran berasaskan projek dalam mata pelajaran Perakaunan. Kemahiran kerja
berpasukan bermaksud beberapa individu dalam satu kumpulan atau pasukan bekerjasama untuk mencapai
sesuatu matlamat. Kemahiran ini dikategorikan di bawah aspek kemahiran hidup dan kerjaya dalam kemahiran
abad ke 21 yang perlu ada dalam diri pelajar oleh KPM (Kementerian Pendidikan Malaysia, 2013).

3.0 PERNYATAAN MASALAH

Hasil pembelajaran kursus (CLO) Perakaunan semester dua program matrikulasi (Bahagian Matrikulasi
Kementerian Pendidikan Malaysia, 2016) seperti jadual 1.1 di bawah, jelas menunjukkan bahawa pelajar bukan
sahaja perlu mengingat dan memahami konsep kos tetapi perlu juga tahu mengaplikasi dan menganalisis
maklumat kos untuk membantu pengurusan dalam proses pembuatan keputusan. Jadual di bawah menunjukkan
tahap kognitif yang perlu diaplikasikan bagi memenuhi hasil pembelajaran kursus Perakaunan semester dua.

Jadual 1.1
Objektif Kurikulum dan Tahap Kognitif yang Diaplikasikan

Hasil Pembelajaran Kursus (CLO) Tahap Kognitif yang diaplikasikan (Taksonomi
Bloom disemak semula)

Merekod transaksi perniagaan dalam entiti perkilangan Mengingat dan memahami
atau pembuatan. Mengaplikasi

Mengaplikasikan konsep dan kaedah pengekosan dalam
menyelesaikan masalah yang melibatkan pengiraan

54

Proceedings [e ISBN 978-629-97614-0-2]
International Conference on Accounting, Management and Economics (ICAME2022)

14-15 December 2022│Faculty of Management and Economics,
Universiti Pendidikan Sultan Idris

Menyediakan maklumat terkini dan releven melibatkan Mengaplikasi dan menganalisis maklumat kos
pengekosan untuk membantu pengurusan dalam proses
membuat keputusan

Diadaptasi dari PLO dan CLO Program Matrikulasi KPM-1 (Bahagian Matrikulasi Kementerian Pendidikan
Malaysia, 2016)

Tambahan pula, pada masa kini firma perakaunan memerlukan bakal akauntan pengurusan yang
berkebolehan dalam menganalisis dan menerangkan data yang boleh memberi kesan terhadap sesuatu tindakan
atau pembuatan keputusan bukan berkebolehan dalam kerja-kerja teknikal biasa perakaunan sahaja (Chen,
2017; Naidoo, Jackling, Oliver, & Prokofieva, 2011). Perkara ini disebabkan perubahan fokus firma
Perakaunan pada masa kini lebih kepada memberi khidmat nasihat perniagaan selaras dengan revolusi ekonomi
global yang berteraskan teknologi.

Namun begitu dapatan kajian yang dijalankan oleh Siti Faridah Shafii dan Hartini Jaafar (2018),
menunjukkan bahawa tahap pemikiran kritis pelajar tingkatan empat dalam mata pelajaran Prinsip Perakaunan
berada pada tahap sederhana dengan skor min 42.03. Kajian lepas juga menunjukkan tahap penguasaan murid
terhadap kemahiran berfikir kritikal, kritis dan kreatif serta kemahiran berfikir aras tinggi masih berada pada
tahap yang rendah dan sederhana (Hasnida, Rahayah, Azaheen, & Rosseni, 2011; Suhana & Zainaton, 2015).
Manakala kajian terhadap tahap pengetahuan, sikap dan kesediaan pelajar kolej matrikulasi terhadap KBAT
dalam pembelajaran berada pada tahap sederhana (Padmanaban Madawan, Ruhizan & Mohd Isa, 2017).
Justeru itu, wujud keperluan terhadap penyediaan pelajar Perakaunan yang dilengkapi dengan asas kemahiran
berfikir aras tinggi dan mampu mengaplikasi, menganalisis, menilai dan mencipta data atau maklumat
perakaunan pada peringkat sekolah dan prauniversiti. Pensyarah perlu mempelbagaikan kaedah pengajaran
dengan menggunakan KBAT bagi memudahkan pelajar menguasai kemahiran berfikir di dalam kelas. Menurut
Bell (2010) pelajar yang didedahkan dengan kaedah PBP mempunyai pemikiran kritikal, meta kognitif dan
daya usaha yang lebih baik berbanding pelajar yang diajar menggunakan kaedah konvensional.

Merujuk kepada status pekerjaan keseluruhan graduan warganegara Malaysia 2018 dan 2019 yang
diperoleh daripada Laporan Kajian Pengesanan Graduan 2018 dan 2019 (Kementerian Pengajian Tinggi, 2018;
Kementerian Pengajian Tinggi,2019), bilangan siswazah bidang sains Sosial, Perniagaan dan Perundangan
dilihat semakin bertambah saban tahun dengan kadar kebolehpasaran kurang 80% pada tahun 2018 iaitu 78.8%
dan 84.5% pada tahun 2019. Bidang ini tersenarai dalam tiga bidang yang mencatatkan kadar belum bekerja
tertinggi dalam kalangan graduannya iaitu 21.2% pada tahun 2018 dan 15.5% pada tahun 2019 (Kementerian
Pengajian Tinggi, 2018; Kementerian Pengajian Tinggi,2019). Pada masa kini majikan syarikat-syarikat di
Malaysia tidak hanya melihat pada kelayakan akademik sahaja untuk menilai seseorang bakal pekerja mereka
tetapi turut menilai kemahiran-kemahiran yang ada pada diri individu sebagai nilai tambah yang akan
menyumbang kepada ekonomi perniagaan mereka.

Daripada kajian terdahulu menunjukkan bahawa antara faktor utama berlakunya isu lambakan
siswazah menganggur dalam pasaran buruh adalah disebabkan kekurangan kemahiran insaniah termasuklah
kemahiran kerja berpasukan (Noriah & Zakiah, 2017). Berdasarkan kajian yang dijalankan oleh Tempone et al
(2012) kemahiran kerja berpasukan merupakan antara kemahiran generik yang kritikal dalam kalangan
siswazah perakaunan yang baharu bekerja. Setyaningrum, Muktiyanto, dan Hermawan (2014) mencadangkan
agar institut pengajian mempraktikkan kaedah pengajaran berpusatkan pelajar dalam menjana pelajar yang
diperlukan oleh pihak industri pekerjaan. Menurut See, Abdullah, dan Ab Rahim (2015) kaedah PBP sesuai
dilaksanakan dalam mata pelajaran teknikal dan vokasional kerana PBP dapat membangunkan kemahiran kerja
berpasukan, kemahiran penyelesaian masalah dan kemahiran-kemahiran insaniah lain yang diperlukan oleh
para majikan pada masa kini.

Antara cabaran yang perlu dihadapi oleh seorang guru untuk mengajar konsep pengekosan ialah
pelajar sukar memahami konsep perakaunan pengurusan kerana tiada pengalaman kerja yang berkaitan
(Matherly & Burney, 2013). Ditambah lagi apabila pelajar kerap menyatakan kelas Pengenalan dalam
Perakaunan Pengurusan adalah membosankan (Haggard, 2009; Matherly & Burney, 2013) Kajian Bradley,K.
(2021) mencadangkan tiga strategi pedagogi yang boleh diaplikasikan oleh tenaga pengajar dalam
membangunkan dan menambah baik pengamal perakaunan pada masa depan ialah; menggunakan teknologi

55

Proceedings [e ISBN 978-629-97614-0-2]
International Conference on Accounting, Management and Economics (ICAME2022)

14-15 December 2022│Faculty of Management and Economics,
Universiti Pendidikan Sultan Idris

dalam PdPc, strategi berpusatkan pelajar dan pembelajaran aktif. Kajian Riebe, Roepen, Santarelli, &
Marchioro, (2010) juga mendapati strategi berpusatkan pelajar yang digunakan guru dalam proses pengajaran
dan pembelajaran seperti tugasan dalam kumpulan, pembentangan projek dan pembelajaran menyelesaikan
masalah menyumbang kepada kenaikan peratusan gred dan secara tidak langsung akan menerapkan kemahiran
kerja berpasukan. Menurut Carrasco Gallego, Amalia et al.(2018), PBP sesuai diaplikasikan dalam bidang
Perakaunan kerana ia dapat mengaplikasikan konsep yang dipelajar dalam situasi dunia sebenar,
mengurangkan lompang teori dan praktikal dan melibatkan pelajar secara aktif dalam pembelajaran mereka.

Kebanyakan kajian yang terdahulu berkaitan PBP menjurus dalam bidang Sains, Teknologi,
Kejuruteraan dan Matematik (STEM) contohnya kajian dari luar negara oleh Han, S. (2017); Macmath, Sivia,
& Britton, (2017) dan Hugerat, (2016). Contoh kajian dari Malaysia yang mengkaji PBP dalam bidang STEM
ialah Faridah,Ramlah & Norhasbiah (2015); Nitce,I.M.M.I. & Mai Shihah, A., (2013) dan Wan Nor Fadzillah
Wan Husin, Nurazidawati Mohamad Arsad, Oziah Otman, Lilia Halim, Mohamad Satar Rasul, Kamisah
Osman dan Zanaton Iksan. (2016). Namun kajian berkaitan PBP dalam bidang Perakaunan serta melibatkan
pelajar peringkat pra universiti agak terhad. Antara kajian PBP dalam bidang Perakaunan ialah Carrasco
Gallego, Amalia et al.(2018) melibatkan pelajar Ijazah Perakaunan; Nor Sa’adah, Suhaida, Arnida, dan Siti
Noormi (2018) melibatkan pelajar tingkatan empat dan Rita Rahayu (2021) melibatkan pelajar semester 1
fakulti ekonomi.

4.0 OBJEKTIF KAJIAN

i. Mengkaji kesan pelaksanaan pembelajaran berasaskan projek (PBP) terhadap kemahiran
berfikir aras tinggi (KBAT) berbanding pembelajaran konvensional

ii. Mengkaji kesan pelaksanaan pembelajaran berasaskan projek (PBP) terhadap kemahiran
kerja berpasukan

iii. Mengkaji persepsi pelajar terhadap pelaksanaan PBP dalam pembelajaran bagi tajuk 1 hingga
4 dalam kursus Perakaunan Program Matrikulasi KPM

5.0 SOALAN KAJIAN DAN HIPOTESIS KAJIAN

i. Adakah terdapat perbezaan yang signifikan min skor tahap KBAT di antara kumpulan rawatan
(PBP) dan kumpulan kawalan (konvensional) sebelum menjalani rawatan?

Ho 1 Tidak terdapat perbezaan yang signifikan min skor tahap KBAT kumpulan rawatan dan
kumpulan kawalan sebelum rawatan

ii. Adakah terdapat perbezaan yang signifikan min skor tahap KBAT di antara kumpulan rawatan
(PBP) dan kumpulan kawalan (konvensional) selepas menjalani rawatan?

Ho 2 Tidak terdapat perbezaan yang signifikan min skor tahap KBAT kumpulan rawatan dan
kumpulan kawalan selepas rawatan

iii. Adakah terdapat perbezaan yang signifikan min skor tahap KBAT kumpulan rawatan (PBP)
sebelum dan selepas menjalani rawatan

Ho 3 Tidak terdapat perbezaan yang signifikan min skor tahap KBAT kumpulan rawatan sebelum
dan selepas rawatan

iv. Adakah terdapat perbezaan yang signifikan kemahiran kerja berpasukan kumpulan rawatan (PBP)
sebelum dan selepas menjalani rawatan?

56

Proceedings [e ISBN 978-629-97614-0-2]
International Conference on Accounting, Management and Economics (ICAME2022)

14-15 December 2022│Faculty of Management and Economics,
Universiti Pendidikan Sultan Idris

Ho 4 Tidak terdapat perbezaan yang signifikan skor min kategori menyumbang kepada kerja
berpasukan kumpulan rawatan sebelum dan selepas rawatan

iv. Apakah persepsi pelajar terhadap pelaksanaan PBP dalam pembelajaran bagi tajuk 1 hingga
4 dalam kursus Perakaunan Program Matrikulasi KPM

6.0 KERANGKA KONSEPTUAL KAJIAN

Rajah 1.1 menerangkan kerangka konsep kajian secara grafik. Pembinaan projek bagi kajian ini merujuk
kepada 8 essential elements of meaningful project yang dipelopori oleh Larmer & Mergendoller (2010).
Manakala KBAT merujuk kepada model Taksonomi Bloom yang disemak semula (Krathwohl, 2002), yang
menyusun domain kognitif mengikut aras mengingat, memahami, mengaplikasi, menganalisis, menilai dan
mencipta. Bagi tujuan kajian ini, aras KBAT dinilai bermula daripada aras mengaplikasi sehingga aras
mencipta kerana menurut Kementerian Pendidikan Malaysia (2014), KBAT bermula pada aras kognitif
mengaplikasi dan seterusnya menganalisis, menilai dan mencipta dalam Taksonomi Bloom yang disemak
semula. Pengkaji akan menjalankan kajian keberkesanan PBP terhadap empat tahap domain kognitif KBAT
tersebut walaupun hasil pembelajaran mata pelajaran Perakaunan program matrikulasi, KPM hanya menguji
domain kognitif KBAT pada tahap mengaplikasi dan menganalisis sahaja sebagai sumbangan kepada program
matrikulasi. Perkara ini ditunjukkan dalam rajah 1.1 di bawah di mana tahap KBAT menilai dan mencipta
diletakkan di dalam kotak bergaris putus-putus. Kemahiran kerja berpasukan pula menggunakan 2 kategori
daripada 5 kategori kemahiran kerja berpasukan dalam model Comprehensive Assessment of Team Member
Effectiveness (CATME) oleh Loughry, Ohland, & Moore (2007) iaitu menyumbang kepada kerja pasukan dan
berinteraksi dengan rakan sepasukan. Dua kategori ini dipilih kerana ia merupakan elemen yang terdapat dalam
Hasil Pembelajaran Program Matrikulasi KPM (PLO 5) iaitu berinteraksi secara efektif dalam kumpulan untuk
mencapai matlamat yang sama. Dapatan kajian yang dijalankan oleh Mohd Akmal (2013) juga menunjukkan
bahawa kemahiran kerja berpasukan diterapkan, disedari dan dikuasai pada tahap yang tinggi oleh pelajar
namun elemen membina hubungan baik, berinteraksi dan bekerja secara efektif bersama ahli kumpulan untuk
mencapai objektif yang sama kurang dikuasai.

KUMPULAN INTERVENSI OUTPUT

KUMPULAN KULIAH KEMAHIRAN BERFIKIR
RAWATAN ARAS TINGGI
Pembelajaran PEMBELAJARAN
Berasaskan BERASASKAN PROJEK “Taxonomy Bloom Disemak
Semula” (2001)
Projek “8 Essentials Element of PBL”
-Mengaplikasi
KUMPULAN -Significant Content, -Menganalisis
KAWALAN -21st century competencies,
Pembelajaran -Menilai
Konvensional -Driving Question, -Mencipta
-Public Audience,
-In depth Inquiry, KEMAHIRAN KERJA
-Revison & Reflection, BERPASUKAN
-Student Voice and Choice,
-Need To Know “CATME” (2007)

KULIAH -menyumbang kepada kerja
pasukan
TUTORAN
-Tunjuk cara -berinteraksi dengan rakan
-Perbincangan sepasukan
-Penyelesaian soalan

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Proceedings [e ISBN 978-629-97614-0-2]
International Conference on Accounting, Management and Economics (ICAME2022)

14-15 December 2022│Faculty of Management and Economics,
Universiti Pendidikan Sultan Idris

Rajah 1.1 Kerangka Konsep Kajian

7.0 BATASAN KAJIAN

Kajian ini hanya melibatkan sampel dalam kalangan pelajar jurusan Perakaunan di Kolej Matrikulasi Johor,
KPM yang terdiri daripada 125 orang pelajar. Dapatan kajian tidak boleh digeneralisasikan kerana reka bentuk
kajian adalah eksperimen kuasi dan pemilihan sampel adalah secara persampelan bertujuan.

Kajian ini berfokus kepada tajuk satu; Pengenalan Perakaunan Pengurusan tajuk dua; Konsep dan
Komponen Kos, tajuk tiga; Gelagat Kos dan tajuk empat; Analisis Kos Volum Untung yang diambil daripada
Huraian Sukatan Pelajaran Perakaunan Semester Dua Program Matrikulasi, justeru itu dapatan kajian ini tidak
boleh digeneralisasikan kepada tajuk-tajuk lain

KBAT yang diuji dalam kajian melibatkan empat aras teratas domain kognitif dalam Taksonomi
Bloom yang disemak semula (2001) iaitu mengaplikasi, menganalisis, menilai dan mencipta selari dengan
ketetapan yang dibuat oleh KPM. Tahap penguasaan KBAT diuji dengan menggunakan soalan ujian pra dan
pasca yang ditadbir mengikut aras KBAT

8.0 KESIMPULAN

PBP adalah pedagogi yang bertepatan dengan PAK-21 manakala KBAT dan kemahiran kerja berpasukan pula
merupakan kemahiran abad ke 21 yang menjadikan pelajar relevan untuk bersaing di peringkat kebangsaan
dan antarabangsa. Namun begitu, PBP jarang diaplikasikan dalam kursus Perakaunan pada peringkat pra
universiti. Inisiatif pengkaji dalam mengaplikasikan PBP dalam PdP membuktikan bahawa PBP bukan hanya
sesuai diaplikasikan dalam bidang STEM dan vokasional sahaja tetapi turut boleh diaplikasikan dalam kursus
Perakaunan mengikut kesesuaian isi kandungan kursus. Kajian ini berfokus kepada tajuk 1 hingga 4 dalam
kursus Perakaunan 2 Program Matrikulasi, KPM.

Dengan pendekatan PBP, pelajar berpeluang terlibat secara aktif dalam pembelajaran mereka dan
bertanggungjawab terhadapnya. Pelajar dapat menguasai konsep-konsep dalam isi kandungan kursus dengan
lebih mendalam lagi di samping membantu dalam membina kemahiran abad ke 21 seperti KBAT dan
kemahiran kerja berpasukan. Pendidik berperanan sebagai fasilitator dalam PBP selari dengan PAK-21.

RUJUKAN

Bahagian Matrikulasi Kementerian Pendidikan. (2017). Syllabus Specifications; Accounting AA015 & AA025. Putrajaya:
BMKPM.

Bahagian Matrikulasi Kementerian Pendidikan Malaysia. (2016). PLO dan CLO Program Matrikulasi, KPM-1.
Putrajaya.

Bahagian Teknologi Pendidikan (BTP). (2006). Project Based Learning Handbook. Kuala Lumpur: MOE.

Baran, M. (2018). Learning Physics through Project-Based Learning Game Techniques. International Journal of
Instruction, 11(2), 221–234. https://doi.org/https://doi.org/10.12973/iji.2018.11215a

Bell, S. (2010). Project-Based Learning for the 21st Century : Skills for. The C Learing H Ouse, 83(2), 39–43.

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Proceedings [e ISBN 978-629-97614-0-2]
International Conference on Accounting, Management and Economics (ICAME2022)

14-15 December 2022│Faculty of Management and Economics,
Universiti Pendidikan Sultan Idris

https://doi.org/10.1080/00098650903505415

Bloom, B. S. (1989). T a ks o n om i O bj ekti f P e n d id ika n : Buk pe do m a n 1: Do m a in kog n it if. Terj. Abdullah
Junus. Selango: r: Percetakan Dewan Bahasa dan Pustaka.

Bradley, K. (2021). Bringing Accounting Education into the 21 st Century: A Systematic Review (Doctoral dissertation,
University of Maryland University College).

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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

Ashur University College – Accounting Department
[email protected]/[email protected]

Ibtigag Ismail Jacob

Almustansiriah University – Accounting Department

ABSTRACT
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.

KEYWORDS
Sustainability Accounting Reporting- market value- GRI.G4

1. INTRODUCTION

Attention to sustainability increased at international levels, and accounting received a part of that attention.
Accounting research currents witnessed an increasing interest in sustainability and its intellectual frameworks.
Locally, by issuing legislation and laws that are concerned with the economic, social and environmental
dimensions and issuing a governance guide for some sectors. However, this interest was not reflected in
companies’ financial reports listed in Iraqi Stock Exchange, where the market website (www.isx.iq.net) is
lacking.

The recent trends to disclose the dimensions of sustainability have attracted the attention of
professional and academic accounting bodies, institutes and groups to test the impact of their disclosure in
annual reports on the companies’ market value. It is obligatory to disclose it explicitly in the annual reports in
the Iraqi Stock Exchange. Accordingly, the research problem can be formulated with the following question: -
Is the impact of disclosing the dimensions of sustainability from the perspective of (GRI.G4) in companies’
market value?

This research aims to explore the impact of reporting on sustainability accounting from the perspective
of (GRI) according to (G4) in companies’ market value by analyzing the content of annual financial reports for
all sectors in the Iraqi Stock Exchange and reviewing the controversy about developments in accounting
thought in its adoption of the concept Sustainability accounting and the conceptual framework adopted by
(FASB) as well as the benefits derived from reporting according to the proposals (GRI.G4).

1.1 Research Importance

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Sustainability reports is one of the aspects of response and adaptation of accounting thought to environmental
variables, sustainable development proposals has a pivotal role in the availability of appropriate information
capable of reporting in business sustainability,), and sustainability has introduced some concepts and
intellectual frameworks to accounting and faced difficulties in formulating an appropriate definition of
sustainability accounting and laying foundations for the conceptual framework of sustainability accounting,
while the practical importance is to explore Reporting on sustainability accounting from the perspective of the
Global Initiative for Sustainability Reporting for 100 Iraqi companies listed,. In addition to testing the impact
of sustainability reporting on the companies’ market value.

1.2 Research Hypotheses

1- There is a discrepancy in the level of reporting on sustainability accounting from the perspective of (GRI.G4)

in the annual reports of Iraqi companies listed.
2- There is a statistically significant effect and a significant level of significance (<0.05∝) for sustainability
accounting disclosure level according to (GRI) (G4) and companies market value .

1.3 Research Community and Sample

Iraqi Stock Exchange is research community considered one of the regular markets that operates under Law
No. (74) of (2004) amended, as well as other supporting laws such as Companies Law No. (22) of (2002)
amended, and various sectors practice their activities in it, and it includes banking, industrial, tourist hotels,
services, agriculture, investment, insurance and communications sectors and regulates financial reporting -
Instructions No. (8) for the year (2011) amended titled (Disclosure of Listed Companies) Table (1) shows all
details.

Table 1.

Type of sector Number of companies Percentage
listed in the sector %
1 bank
2 industrial 36 36
3 Hotels and tourism 25 25
4 service 10 10
5 agricultural 10 10
6 insurance 6 6
7 Investment 6 6
8 telecommunication 5 5
2 2

2. LITERATURE REVIEW

Research dealt with reporting on sustainability accounting in its economic, social, environmental and
governance dimensions. In the Arab environment, sustainability occupied a prominent axis in research trends
and was clearly reflected on accounting
Al-Armouti, 2013 research aim to identify the impact of sustainability accounting on financial reporting reports
in Jordanian public shareholding industrial companies listed on the Amman Stock Exchange. After using the
questionnaire to test hypotheses, the reporting on the dimensions of sustainability accounting (environmental,
social and economic) has a significant impact from the point of view of financial managers, accountants,
auditors and workers in accounting departments, Aryan & Ramanan, 2017, research aims to find the
relationship between future information in accounting disclosure and its usefulness for investor decisions and
its reflection on stock prices. More appropriate future information will enhance the value of its shares Tribalism
in the American financial markets and locally. Jacob’s 2017 research presented the factors affecting the level
of reporting on sustainability accounting from the perspective of (GRI.G4) the most important factors that
affect the variation in reporting on sustainability accounting in the sectors operating in the Iraqi stock market,
and the most prominent of these factors are the type, size and regularity of the sector Applicable accounting

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and disclosure instructions. The contribution of the current research is highlighted in testing the impact of
disclosing the dimensions of sustainability in the annual reports of companies listed on the Iraqi Stock
Exchange on the market value.

2.1 Sustainability from an Accounting Perspective

2.1.1 Sustainability: Origin and concept

Sustainability is important at various levels because it is concerned with the needs of current
generations without wasting the resources of future generations. The concept of sustainable development was
widely used in the second half of the twentieth century by the United Nations World Commission for
Environment and Development (WCED). As a term that emerged in the Brundtland Report for Sustainable
Development (where it was referred to as a mobilization of efforts aimed at solving the problems afflicting
humanity, the depletion of resources, the misuse of human resources, and all the changes that occur to nature,
climate and man), the definition provided by the WCED Committee was a nature Distinguished at the time,
but it was limited to external sustainability, to social and environmental systems, and did not address the
sustainability of the entity (Gray & Kouhy, 2012, 98 - 93) The definition of the Organization for Economic
Cooperation and Development came in a similar direction to the definition of the (WCED) Committee as
development that includes the integration of the three economic, social and environmental goals to maximize
the welfare of current generations without compromising the ability and needs of future generations (OECD,
2002:5). Researcher believes that sustainability is a broader concept than that, as it does not stop at preserving
the currently available resources in all their forms and types to ensure their continuity for future generations.

2.1.2 The dimensions of sustainability in accounting

Sustainability was linked to accounting from multiple perspectives, where the definition of
sustainability accounting was linked to social and environmental accounting and its ability to provide
information to support units in their progress towards achieving sustainability (Backova et.al, 2015, 13), and
sustainability accounting was defined as an information system that performs the functions of measuring social
and environmental performance as well as It is the process of collecting, analyzing, classifying and
communicating information related to sustainability, and Schaltegger considers that it tracks resources and
environmental activities and uses the resulting information to make environmental decisions in order to search
for environmental impacts Negativity (Schaltegger et.al, 2015: 1) The formulation of an appropriate definition
of sustainability accounting has faced many challenges in formulating the definition itself and finding an
appropriate title that reflects the definitional and procedural meaning, as there are many names (Accounting
for Sustainability) or Accounting for External Variables ( Accounting for externalities) or comprehensive
accounting or the accounting of the Total cost accounting and others. Accounting and sustainability revolve
around identical dimensions, both of which are information systems, as they see (Caugansean & Haider, 2006)
that accounting is the system that provides information to stakeholders through financial and non-financial
reports and optional and mandatory disclosure, and due to changes in the business environment, the demand
for environmental, social and economic information has increased dimensions. Sustainability provided by
economic units because of its impact on the future performance of the units (Caugansean & Haider, 2006, 3 -
2). On the other hand, sustainable development is an information system concerned with the measurement
functions related to the environmental, social and economic performance of the unit and reporting the
measurement results in order to achieve development Sustainable (Badawi and El-Beltagy, 2013: 16) and one
of the most important pillars of sustainability is continuity , continuity is in harmony with the proposals of
accounting thought and the hypothesis of the continuity of economic unit, which is based on the idea that the
economic unit is created in order to carry out its work and continue in the future and it remains for an indefinite
period of time and sufficient to exploit its resources The economic situation is available as planned and
expected, and not with the intention of the rights holders The ownership of liquidating it or reducing the size
of its operations in a clear material way that affects the nature of the unit’s business (IAS, 1984:5) in addition
to what was issued by the International Federation of Accountants (IFAC) International Auditing Standard No.

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(570) on the imposition of continuity, Paragraph No. (4) indicates that continuity Unit means that there is an
expectation of the unit’s ability to continue in the future for a period of (12) months in the absence of
information that indicates otherwise, continuity is related to the unit and not to the owners (IASA (570), 2003,
383-395). Sustainable development and sustainability accounting are based on financial accounting
frameworks and international and professional standards (Guidance for Higher Education, 2003:15),
Accounting Rule No. (6) issued by the Iraqi Accounting Standards Board referred to continuity as the basis for
preparing financial statements and disclosing information related to them (Accounting Rule No. 6, 1995, 1-
13), and this corresponds to the Business Continuity Management "BCM" standard. Business continuity is the
ability that the unit has to continue and achieve its main tasks after and during normal and abnormal situations
(Business Continuity Management Standard, 2012, 12). In addition, the sustainability agenda, as indicated by
the Australian Institute of Certified Public Accountants (CPA), is the necessity of reporting through accounting
reports to ensure the continuity of the unit. Did not take into account the inclusion of sustainability dimensions
in its reports through a correct understanding of sustainability issues and their impact on maintaining business
continuity (www://cqaaustralia.com.au)

Based on the foregoing, accounting, through its orientation towards sustainability, plays a pivotal and
essential role in including the dimensions of sustainability in its frameworks, as well as its harmony with it,
clearly in terms of the availability of necessary information through reporting on the dimensions of
sustainability and the extent to which it is dealt with, as well as considering the unit as an environmental, not
economic, community unit. It only gives the opportunity for the continuity of the unit by conducting a study
of the relationship between the causes of performance and results.

2.2 Reporting on sustainability accounting under the Global Sustainability
Initiative (GRIG4)

(FASB) defines reporting in its statement No. (1) as the activities that it adopts to serve the needs of
users of financial information that they need from the unit (FASB, 2006:1-2) and envisages (Dyckman & et.
al., 1998, 34) the objectives of accounting is to provide useful information to stakeholders, provided that it is
accurate in reporting the unit's resources, events and conditions that affect those resources and their ability to
continue. The international initiatives in the field of sustainability reporting came as a conceptual framework
for reporting that information, and (GRI) aims by integrating environmental, social and governance principles
as well as economic dimensions in financial reporting (http: www: accounting for sustain ability. org) The
(GRI.G4) is the latest initiative in its fourth edition (G4) (*) and is concerned with the guidelines for reporting
sustainability by units and presents the principles and disclosures of the standards to be applied by units when
preparing sustainability accounting reports, while the second part includes a guide Executively, it contains
explanations of how to implement the principles on which the report is prepared, and with regard to the guiding
principles for the different dimensions of performance (economic, social, environmental and governance) (**).
The principles are based on transparency, comprehensiveness, verifiability, comparison and appropriateness.
(3) General Standards and (33) Specific and Specific Standards (Lambooy & et al., 2014, 1-6)
(Http://www.Globalreporting.org)

2.2.1 Market value

It is the price of any asset that both the seller and the buyer wish to trade in a particular market (Ross
et al; 2008, 23), that is, the price at which an asset is traded or obligations are performed in a competitive
framework in an active market. It is the value that will be dealt with in the financial market and is determined
as a result of the trading of shares in the financial market based on supply and demand (Al Shabeeb, 2009: 251)
and defined by the International Accounting Standards (IASC) as the amount agreed upon between the seller
and buyer to exchange a commodity with full knowledge of the market without the existence of special
circumstances for one of the parties that affect the sale process, and the market value of the shares is determined
by supply and demand.

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2.1.1 The reflection of the disclosure of the dimensions of sustainability on the market value of
the company

Disclosure of information in annual reports is a strategic tool that enhances the ability of the unit to
increase its capital at the lowest possible cost. What is disclosed is reflected in the behavior of investors in
pricing the shares according to the information obtained, and this is reflected in the market value of the unit, if
expectations tend to optimism, which led to a rise in stock prices, while pessimism is expected to be in the
opposite direction on the stock price (Al-Shaar et al., 2015, 18) and (Al-Tamimi et al., 2006: 70). The
propositions related to accounting disclosure about the dimensions of sustainability and market value came in
the accounting literature as exciting. The controversy between (influence and non-influence) in the direction
in favor of influence, which was supported by the opinion on the side that the traditional annual reports do not
have sufficient information for stakeholders and that relying on financial information only will lead to
presenting an incomplete picture of the reality of the units and that non-financial disclosure in all its forms (
One of its forms is the dimensions of sustainability) able to meet the needs of stakeholders and the integration
of financial and non-financial information provides an integrated picture (Dima et al, 2013, 90) and towards
Strengthening the opinion that supports the disclosure of sustainability. (Coram & Monro) clarified that any
information of financial value that is not included in the financial statements is future financial information
(Corarm & Monroe, 2009, 16) and it has a significant impact on the financial position, liquidity and future
performance because its disclosure periodically leads to reducing information risk and improving the accuracy
of forecasts of profits and cash flows by financial analysts and reducing the cost of capital and will therefore
lead to an increase in the market value (Urguiza et al, 2012:80), (Hassanein & Hussainy, 2009, 17) (Riedl &
serafeim, 921). : 5- 57 (Hussainy & walker, 2009: 9) and (Ibrahim, 2016, 130) showed that the results of the
statistical analysis have a positive impact on the disclosure of sustainability reports (general and standard) in
rationalizing investment decisions in the Iraqi stock market and in another direction, it did not find Many
studies show there is a relationship between sustainability disclosure and what they were referred to as a type
of non-financial disclosure and market value, and they attributed it to other, more intangible factors (Cohen et
al., 2012,7) (Grewal, 2016) such as company size, sector type, strict listing laws, or investor mistrust. It
provides information on sustainability from the perspective of the expected benefit theory, according to which
it was dealt with in anticipating the behavior of investors in the future and then predicting the market value of
the company's shares.

From the above it is clear there are different trends in the interpretation of the relationship between
the disclosure of sustainability and the market value of the company in different environments, but the trend
of the importance and benefit of sustainability reports dominates the consolidation of taking into account its
presence in the annual reports.

3. METHODOLOGY

3.1 Reporting test for sustainability accounting in the reports of companies
listed on the Iraqi stock exchange

For the purpose of testing the level of reporting on sustainability accounting from the perspective of
(GR.IG4) in the reports of companies listed on the Iraq Stock Exchange. The researcher takes all the companies
listed, and accordingly, the research sample will be comprehensive for her community.

3.2 Reporting on Sustainability Accounting from the Perspective (GRIG4)

For the purpose of testing the first main research hypothesis (there is a discrepancy in the level of
reporting on sustainability accounting from the perspective of (GRIG4) in the annual reports of companies
listed in the Iraqi Stock Exchange) the content will be analyzed to test the level of reporting on the dimensions
of accounting Sustainability (economic, social, environmental and governance) as stated in (GRI) (2016) (G4).
Table (2) shows the disclosed and undisclosed indicators and the requirements of each criterion, where the
economic dimension includes (6) paragraphs, and each paragraph includes (13) Indicators and in total (27)
requirements, while the environmental dimension includes (8) paragraphs, including (34) indicators and in total

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(72) requirements in terms of the social dimension includes (15) paragraphs, and includes (29) indicators and
in total (46) requirements.

For the purpose of calculating the degree of what has been reported from the perspective of (GRI.G4), an
equation will be adopted according to which the total of the disclosed paragraph will be calculated and
considered as the numerator of the fraction and considering the denominator of the fraction as the total
requirements for each indicator attributed to (100) .

Telecommunic Investme Insuranc Agricultu Service Bank Hotels ‫اﻟﻤﺼﺎرف‬

ation nt e ral and

tourism

2017 2016 20 20 20 20 20 20 20 20 20 20 20 20 20 20

17 16 17 16 17 16 17 16 17 16 17 16 17 16

4 3 43223343330143

2 2 12123332330122

1 1 22111111113311

1 1 10111011001010

3 2 21222222001055

0 1 00101111112200

11 10 10 8 8 8 11 10 12 10 8 8 7 7 13 11

1 1 00001011221010

1 1 11001100112200

6 6 11001000112211

3 3 12112422110110

5 5 00003221000000

6 6 00001033330000

2 2 22112222111100

2 2 22112222111100

28 28 5 6 2 2 13 11 12 10 13 13 7 7 3 1

3 3 00113311221133

1 1 00111100002222

2 2 22112211330011

1 1 33001111330044

2 2 32111100221122

0 0 10001100222222

1 1 11000011001111

1 1 10001122000011

1 1 00001122220011

1 1 22000022000022

1 1 11000000001122

1 1 00000000000000

1 1 33000011000022

1 1 11000000110022

0 0 00000000000011

17 17 15 15 4 4 10 10 11 11 13 13 8 8 26 26

4. FINDINGS

3.1 Disclosed and undisclosed indicators according to the (GRI.G4) initiative

Table 2.

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Dimensions Indicators included in each country
From the analysis of Table (2), it is clear that there is a discrepancy in the level of reporting on sustainability
accounting from the perspective of (GRI.G4) and according to sectors and dimensions. Table (3) shows the
reporting rates according to the requirements achieved based on the analysis of the annual financial reports for
the two years (2016 – 2017).

3.2 Reporting percentages of dimensions (economic, social and environmental)
from the perspective of (GRI.G4) and for the years (2016 – 2017

Table 3.

Dimension Dimension % Social Economic Dimension Sector Type

Environmental % % banks
industrial
2017 2016 2017 2016 2017 2016 Hotels and Tourism
% 4.16 % 1.38 Services
% 56.52 % 56.52 % 9.72 % 9.72 % 48.1 % 40.70 agricultural
% 18.00 % 18.00 Insurance
% 17.39 % 17.39 % 16.66 % 13.88 % 25.9 % 25.90
% 18.00 % 15.27
% 28.26 % 28.20 % 2.77 % 2.77 % 29.62 % 29.62

% 23.91 % 23.91 % 6.94 % 8.33 % 44.4 % 37.00
% 38.88 % 38.88
% 21.37 % 21.37 % 40.70 % 37.90

% 8.69 % 8.09 % 29.6 % 29.6

% 32.60 % 32.60 % 37.00 % 29.6 investment
% 36.95 % 36.95 % 40.70 % 37.00 Telecommunications

From Table (3) it is clear that the percentage of reporting on the economic dimension from the
perspective of (GRI.G4) varies between sectors, as the banking sector recorded the highest percentage
(48.10%) in (2017) and although it is a weak percentage, it is better than (2016) and It may be due to the
activation of the Anti-Money Laundering and Terrorist Financing Law and the report of penalties for
perpetrators of financial crimes No. (39) of (2015), while other sectors achieved varying and low levels of
reporting, and in the field of reporting on the social dimension, banks achieved the highest percentage of
reporting for the year (2016). and (2017), which amounted to (56.52%), and this is due to the interest in training
and education, considering that the year (2016-2017) is the year of transition to the application of international
accounting standards, and therefore there was a need to train and qualify bank employees for these
developments, and the telecommunications sector achieved the highest percentage in Reporting on the
environmental dimension at a rate of (38.8%) for the two years (2016-2017) is an indication of interest in the
environmental aspect by virtue of the environmental laws and legislations that govern the work of the
telecommunications sector. From the above it is clear that there is a discrepancy and difference in the degree
of reporting of companies listed on the Iraqi Stock Exchange in the level of reporting in the dimensions of
sustainability (economic, environmental and social) and with regard to public disclosures, which include
dimensions of governance, which include (18) indicators and that there are (13) indicators related to governance
While (5) indicators related to other matters and the total reporting requirements are (25) items, as in table (4)

For the purpose of testing the reflection of the reporting on the dimensions of sustainability in the
annual reports on the market value of the companies listed within the sectors, and to test the second hypothesis
of the research, the average was extracted for the period (2016-2017).

Table 4

Average for the period (2016- Market value of shares (millions of Sector name No.
2017)
dinars) banking 1
653.422 Industry 2
566.771 2017 2016 Services 3
22.1555
601.411 705.433

911.121 111.211

21.200 23.111

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62.214 30.000 32.214 Tourism and Hotels 4
13.000 12.000 10.000 Agriculture 5
23.06 11.53 11.57 Insurance 6
27.22 13.00 14.22 investment 7

179.1435 228.608 129.679 Average for all sectors

It is clear that the market value of the shares of the banking sector is the highest compared to the rest
of the listed sectors and amounted to (653.422), while the market value of the shares of the agricultural sector
is the lowest. This may give an indication that investors are heading towards sectors that disclose the
dimensions of sustainability

To test the second main hypothesis of the research and by adopting the statistical method in simple
linear regression analysis to determine (the coefficient of determination R2) and through it the effect of the
independent variable (sustainability reporting) on the dependent variable (market value) can be explained.
From Table (6) and by comparing the probabilistic value (for reporting on sustainability) with a level of
significance (0.05), we find that it is less than the level of significance of the model, and accordingly, the
regression equation is accepted and the second main hypothesis is accepted. And the strength of the impact of
the sustainability reporting coefficient on the market value is evident through the value of the coefficient of
determination, the closer the value of the coefficient of determination is to the correct one, the more it crosses
that the variable is influential, meaning that the disclosure of sustainability in the annual reports of companies
in the Iraqi Stock Exchange affects the market value of all sectors.

5. CONCLUSION

Global Reporting Initiative (GRI) is a road map to report the dimensions of sustainability accounting to
achieve the continuity of economic units, and disclosures about the dimensions of sustainability in financial
reports are significantly reflected on the market value. The companies operating in the Iraqi Stock Exchange
suffer from variation and weakness in accounting sustainability reporting, which indicates their weak
contribution to achieving sustainable development. Weak research interest in sustainability accounting and
employing the dimensions of (GRI) as one of the important variables in local accounting research currents.

REFERENCES

Al-Armouti, Ahmed, 2013, The Impact of Sustainability Accounting on Financial Reporting Reports in Jordanian Public
Shareholding Industrial Companies Listed on the Amman Stock Exchange, unpublished master’s thesis, Middle East
University

Araya, H., (2006), "The legitimizing effect of social and environmental disclosure theoretical foundation", Accounting,
Auditing and Accountability Journal, 15(3): 181-3

Backova, Helena, Jaroslava, H. & Kubankova, M., (2015), "Sustainably Accounting: Brief History and Perspectives, The
International Days Of Statistics And Economics, Prague, Sep.10-2.

Cuganesan, Suresh & Haider Khen, 2006, Stakeholder Reporting in the Australian Banking Industry (available at: www:
ssn.com

Global Reporting Intuitive (GRI), 2015, About Sustainability Reporting Retrieved From https://
www.Globa/reporting.org/reporting.

OECD (2002) The DAC Guide Lines: Strategies for Sustainable Development. Available on-line t. http: www. OECD .org

Schmalleger, Stefan & Roger Burrilt (2006) "Sustainability Management and repotting: The Role of integrated reporting
for Communicating Corporate Sustainability management" Journal of Cleaner Production, Vol – 1, No .2, pp

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CM009

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

OF PHARMACIST

Hengky Widhiandono
Suyoto

Akhmad Darmawan
Ahmad Zainal Abidin Abd Razak

Hariyaty Ab Wahid

Universiti Pendidikan Sultan Idris Malaysia

ABSTRACT

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.

KEYWORDS
Personality, Job Satisfaction, Organizational Commitment, Job Satisfaction, Pharmacist.

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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,

Al-Mustaqbal University College, Babylon, Iraq
[email protected]
[email protected]

Mohd Abdullah Jusoh,

Universiti Pertahanan Nasional Malaysia (UPNM), Malaysia

Hussein Jaleel Mohsin,

Middle Technical University/ Institute of Administration Rusafa /Baghdad, Iraq

Anmar Adnan Khudhair

Director of Finance Department in Council Ministries Border Ports Authority Iraq

ABSTRACT

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.

Keywords: Fair value, Quality of accounting information and Financial reporting.

1. INTRODUCTION

For decades, economic units have used the historical cost principle as a general valuation principle. Introducing
fair value principles such as the International Accounting Standards Board (IASB) and the Financial Accounting
Standards Board (FASB) has brought new perspectives by issuing and amending many accounting standards
focused on measurement and disclosure increase. Fair value accounting represents the actual reality at the time of
exchange. It represents the fair value of an asset at the time of exchange, thus leaving no doubt about its accuracy
and truth at the time of ownership. After getting it, it looks skeptical as a safety principle. The development of the
fair value of an asset differs from the historical value of the asset. The main functions of accounting include the
measurement, processing, transfer, and assurance of accurate and proper accounting information for making
economic decisions. Accounting tasks also include measuring entities' capacity and financial centers and assessing
their future economic viability.

In addition, the scope of accounting entities limits assets, liabilities, income, and expenses. Income and
expenses belong to an accounting period of one year, and the effect of changes in their values, whether profit or
loss, does not significantly affect the results of activities. However, the present value of liabilities from financial

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obligations fluctuated. The liabilities one less accumulated depreciation and may represent market value,
especially in high inflation. The lack of qualitative characteristics regarding the adequacy and reliability of
accounting information is less or even more than the acquisition cost. It comes out of personal income. An entity's
financial statements reflect the integrity and fairness of its financial position and its long-term assets at fair market
value. The general framework addresses research problems and goals. A hypothesis represents a preliminary
solution to a research problem Accounting is concerned with evaluating long-term assets using fair value as a
fundamental concept in research. The study distributes questionnaires to a sample of Iraqi small and medium
enterprise (SME) accountants and auditors to test the research hypotheses and formulate the conclusions.

1.1 Research Problem

In principle, acquisition costs for consideration of accounting valuations and disclosures of
Iraq's economic actors are inadequate in decision-making. The information provided by the principles represents
past events in improving the quality of accounting information and rational management. When making decisions,
the accounting department considers more compatible alternatives with modern business neighborhoods' changing
economic conditions. Therefore, the fair value principle is more appropriate as an alternative to the historical cost
principle.

1.2 Research Objectives

1. The current study addresses the understanding pillars of the fair value price precept and the agreeable
accounting facts in monetary reporting in Iraqi SMEs.

2. Encouraging Iraqi SMEs to use the International Financial Reporting Standard (IFRS) 13.

1.3. Research Hypothesis

The fair value principles improve the quality of accounting information for SMEs accounting in Iraq.

2. LITERATURE REVIEW

2.1 The concept of accounting measurement

Accounting size is the number one accounting function, with popularity and disclosure, which incorporates
figuring out the cost of every detail of the monetary statements of the monetary unit. It additionally represents the
financial and monetary position. The utility of the idea of ancient value within the accounting records makes it
tough to undergo it without touching at the extrude that came about within the assumptions and ideas of the
highbrow accounting framework. It continues to be debatable now that the utility of those ideas and assumptions
to the accounting entity assist accounting achieves its purpose. Zyla (2020) argues that the accounting literature
on preserving the utility of size at value, different ancient consequences of research, or using different monetary
unit size frameworks beautifies the improvement. It provides the manufactured from accounting in a way that
genuinely displays the financial records related to its financial unit and is extra appropriate for the proprietors of
the continents.

2.2 Historical cost

The historical cost has been one of the main pillars of accounting applications for many years. The criticism is on
its usage because it distorts the results of the work of economic agents that do not correspond to reality. Assets
and liabilities display the value incurred at the time of acquisition. However, fundamental economic principles
require financial institutions to use arm's length accounting or fair value in preparing financial reports. Recent
financial market turmoil has raised the question of whether fair value accounting is exacerbating the problems of
these financial institutions or whether there is an opportunity to abandon fair value and return to historical costs.
Melville (2019) and Sarah (2016) show that historical cost measures do not show liquidity-related gains and losses
during periods of inflation, suggesting that firms lose purchasing power by holding cash. Purchasing power,

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Universiti Pendidikan Sultan Idris

however, retains the obligation and measure of cash. Acquisition cost accounting is not an appropriate basis for
valuation as it is not objective and cannot provide relevant information for decision-making.

2.3 The fair value

The fair value is the amount expressed in cash or the cash equivalent, transferred by the ownership of an asset to
a willing seller or buyer. Both have credible information about all the relevant facts. Coercion does not affect
them. American Accounting Standard No (107) defines the exchange value of the asset in a natural exchange
process between the willing parties to deal. The process of liquidation or compulsory sale, as defined by the
International Accounting Standards Board, is the asset exchanged or the required payment between parties willing
to deal on a purely commercial basis (Abbas et al.,2022)

Fair market value is an amount received through selling a specific asset when there is a desire and
financial ability between the buyer and the seller in the absence of abnormal circumstances like paying off
bankruptcy or probable circumstances. Fair value is the amount, represented in cash or cash equivalents, that
transfers ownership of an asset from a buyer to a seller and has sufficient information about all facts relevant to
the transfer process. (Abu Nassar et al., 2013)

Asset valuation record items on the balance sheet. It helps estimate the value of assets. Evaluation methods
include

• Historical cost (cost),
• fair value (current market price),
• replacement cost (current cost required to replace the asset), and
• net realizable value (cost less accumulated depreciation).
The savings and loan crisis of the 1980s in the United States moved from cost to fair value. The crisis has
resulted in significant depreciation delays. Some assets lost their value. They incur a cost when continuously
accounted for in the statement. So when the investment company went bankrupt, the securities suffered huge
losses. The crisis has shown the complete inadequacy of applying the historical cost method, as it adequately
determines the financial situation of many companies. The IASB Framework defines the objective of financial
reporting as the ability of financial information to be beneficial to exist and potential shareholders, and other
stakeholders as capital providers Information must disclose all resources and charges against them and all
transactions and circumstances that change them. How well this financial information works depends on its
qualitative characteristics: understandability, relevance, reliability, and comparability (Aliyu, 2020).
The third criterion specifies the valuation of assets to prepare financial statements for the relevant accounts.
The International Values Commission defines fair value as "the value used to exchange an asset. In the valuation
history, it occurs between seller and buyer in a transaction. Such a transaction is neutral and fair to both the buyer
and the seller. Offer a good enough offer. There is absolute freedom to complete the transaction without
foreclosure. Therefore, fair value is the value between buyer and seller by following the best terms and making
enormous profits in the case of a stable market. It is the amount the market accepts to achieve asset exchange in
the natural environment (Amaefule et al., 2021).

2.4 Justifications for the shift to fair value accounting and criticisms of historical
cost accounting

The historic price precept is one accounting standard in accounting size. The historic price statements have the
best similar high-satisfactory and facilitate checking their accuracy from historic price statements. Thus, giving
an excessive diploma of reliability in accounting facts, the historic price persisted as the premise for size and
recording. Its glorified reliance on the files shows the distinction withinside the estimation and the authentic
judgment in coins. It is identical to the quantity withinside the assessment or the quantity of it. Its occurrence
indicates the financial cost capabilities and the leader's ability to measure the cost, which signifies the instructions
of the historical price. Despite the justifications, the historic price precept confronted complaints (Dawad et al.,
2022). The complaint deemed the fixed coins, or the extrude within the coins cost, became no longer crucial. The
assessment of the economic systems and the quantitative and quantitative charges of the transition to honest cost
accounting is as follows:

• The coaching of the economic statements is via honest cost accounting. It is extra valuable for comparing
the monetary unit as it displays the lifestyles cycle, and consequently, imparting its facts is suitable for

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Universiti Pendidikan Sultan Idris

the sufferers who use the execution of the law. The historic price represents the felony financial
statements (Jaarat et al.,2016) following the accrual precept in its conventional idea and keeping with the
historical price.
• The need for more historic price values to announce economic function factors. Its growth within the
financial unit is the popular upward push within the charge level. The sustainable unit of size will become
heterogeneous regarding operations and the economic length because of the extrusion. Its cost is that it
involves a length that is wrong in its regression (Sellhorn & Stier, 2019).

2.5 Fair value accounting in the Iraqi SME

The unified accounting machine for self-financing personal Iraqi companies, further to the unified accounting
machine for self-financing banks and personal coverage companies, changed into adopted. These structures were
no longer primarily based on an honest price accounting version. Adopting the historic value version via means
of the accounting expert surroundings in Iraqi SMEs no longer vicinity honest price accounting at the extent of
utility and legislation. They brought the issue of accounting honest price theoretically in instructional and expert
research at the extent of initial research. Since 2016, the Iraqi Central Bank’s training involves SMEs undertaking
and practicing IFRS 9 (Financial Indicators: Measurement and Classification) via way of means of getting
prepared economic statements SMEs primarily based totally on the simple price accounting principles. However,
SMEs face challenges, difficulties, and utility constraints (Al-Najjar,2021).

3. THE METHODOLOGY

Clarifying the populace and sampling is a sizable problem in every research, and inferential facts require a valid
choice to generalize the populace pattern (Creswell, 2017). The modern-day has a look at ambitions to assess the
ethical cost precept and its position in enhancing the outstanding accounting records in monetary reporting in Iraqi
SMEs. They focus on collecting information from a pattern populace of SMEs. The researcher uses number one
information to decide the pattern length and gather initial records at the SMEs in Iraq. The researcher uses a
hundred questionnaires allotted to SMEs in Iraq concerning the accountants in every company.

Moreover, it is crucial to outline the diverse strategies applied in deriving the information to decorate its
objectivity for the duration of the information collection, evaluation, and presentation process. The established
variable is significant for monetary reporting. In contrast, the unbiased variable is the moral cost precept. The
evaluation uses regression exams to clarify the impact of the ethical cost precept and its position in enhancing
outstanding accounting records in monetary reporting in Iraqi SMEs.

4. RESULTS

Results represent a statistical analysis consisting of descriptive statistics of central tendency and variance from
mean data for each contract measured. Theoretical analysis and inferential statistics test hypotheses Researchers
used (SPSS) version 23 to analyze data from 127 questionnaires personally distributed to Iraqi SMEs. 100
company responded to the questionnaire. Therefore, the researcher sees 100 questionnaires as actionable data
Table 1 shows relevant information about the collected data.

Table 1. Values of the correlation coefficient between fair value and the quality of accounting information

The quality of accounting correlation dependent variable

information coefficient

independent variable

0.750** R Fair value
0.000 Sig.

The correlation between the fair value principle and the quality of accounting information reached 0.750, showing
a positive and significant positive correlation at the 0.01 level. It points out that the fair value principle helps
provide high-quality data and justifies the assumption that there is a correlation between fair value and high-
quality accounting information in SMEs’ financial reporting.

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Table 2. The effect of fair value on the quality of accounting information in financial reporting

The quality of information accounting dependent

Hypothesis result regression (F) The variable

morale level coefficient computed coefficient of

B value determination

R2 independent

variable

Hypothesis Significantly 0.000 0.847 61.90 0.563 Fair value

accepted

** Statistically significant at the significance level 0.01 tabular f value (2.27

The table above shows the impact of fair value on accounting information quality using a linear regression method
with a value for the coefficient of determination R2 (0.563). It shows that fair value explains 56% of the quality
of accounting information. The aggregated F value is 61.9, and the most significant value for aggregated F is 2.27.
It notes that fair value positively impacts the quality of accounting information in financial reporting. The B-value
of 0.847, a one-unit change in fair value, results in a change in the quality of accounting information for the same
value. The significance level is 0.000, which justifies accepting the hypothesis.

*There is a significant effect of the fair value principle on the quality of accounting information in
financial in SMEs.

5. RECOMMENDATIONS

Recommendations are as follows:
• Government agencies such as planning offices, central banks, and departments of commerce are
responsible for providing the necessary data regarding future fluctuations and forecasts that affect fair
value determinations and calculations of expected profits and losses.
• Establish a culture of accounting and fair value measurement by Iraq's professional accounting bodies
and commissions by issuing standards that reflect Iraq's economic, financial and social realities. It uses
specific methods and mechanisms to determine the fair value of financial assets and liabilities.
• Emphasizing the importance of fair value accounting in adopting and applying IFRS 9 (Financial
Instruments: Measurement and Classification) and its role in maximizing and improving the quality of
accounting information disclosed in the financial statements of SMEs. It is essential to organize seminars
and workshops on fair value accounting.
• It is essential to enact laws and professional accounting standards to adopt and apply fair value
accounting.
• Progress in issuing and revising academic curricula in the field of fair value accounting to acquire
competent, scientific, and practical human resources for applying fair value accounting.

6. CONCLUSION

To sum up, fair value performs a vital function within the discipline of accounting as it works to stand the
insufficiency of measuring historical value. Users of accounting statistics reap extra suitable statistics that enable
them to make suitable decisions. In contrast, fair value presents suitable and goal statistics that enable one-of-a-
kind parties, consisting of the unit, to make suitable decisions. Therefore, fair value blanketed many deficiencies
withinside the size and disclosure procedure, notwithstanding a few grievances directed at the historic value
principle. The researcher located a mere impact of accounting of the fair value and high-satisfactory accounting
on economic reporting.

Furthermore, fair value and qualitative traits of the accounting statistics may have a sizable impact. So,
the researchers located that accounting of fair value meets consumer necessities. The Iraqi painting’s surroundings
(economic, economic, social, cultural, and accounting) presently desire to put together for enforcing IFRS 13
because the fundamental necessities nevertheless want to be made available. It is essential that the applicable
government in Iraq, which includes the massive agencies and SMEs in Iraq and the Accounting and Auditing

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Standards Board in Iraq, difficulty guidelines to facilitate the adoption and alertness of fair value below IFRS 13.
The software of IFRS 13 in the Iraqi SME surroundings faces sizable demanding situations. Its availability of fair
value facts and different statistics is associated with forecasts. Applying fair value in SMEs in Iraq below the
necessities of IFRS 13 will maximize and enhance the high-satisfactory accounting and economic statistics posted
and disclosed within the economic reporting. The software of fair value generates predictable treasured statistics
within the mortgage decision-making procedure and causes a correct illustration of the accounting statistics with
inside the economic statements.

REFERENCES

Abbas, Y. K., Mousa, T. U., & Hassoon, F. S. (2021). Accounting measurement and disclosure: the fair value principle and its
role in improving the quality of accounting information and rationalizing administrative decisions (An applied study
in Al Khaleej commercial bank). PalArch's Journal of Archaeology of Egypt/Egyptology, 18(3), 4522-4536.

Abu Nassar, Mohammed and Hamidat, Juma (2013), International accounting standards and financial reporting: The
theoretical and practical aspects, Dar University of Jordan.

Alfartoosi, A., Jusoh, M. A., & Ghaffar, K. (2022). The effect of the rules of corporate governance on the financial performance
in Iraq. Webology (ISSN: 1735-188X), 19(2).

Aliyu, S. U. Asset Valuation: An Overview of Fair Value Measurement Approach.
Al-Najjar, E. G. A. (2021). The possibility of applying fair value according to IFRS 13 to achieve tax justice in determining

taxable income in Iraq: An Applied Study. Studies of Applied Economics, 39(11).
Al-Qar’awi, Muhammad Salman Dawood, (2019), Fair value measurement to improve the transparency of financial reporting

and its impact on supporting investment decisions, Master’s thesis, University of Karbala, College of Administration
and Economics, Iraq.
Amaefule, L., Awheme, B. E., Okoro, C. U. H., & Davies, S. D. (2021). Historic Cost Accounting versus Fair Value
Accounting: A Comparative Effect on Profitability: Evidence from Nigeria Quoted Manufacturing Firms.
Creswell, J. W., & Clark, V. L. P. (2017). Designing and conducting mixed methods research: Sage publications, (3rd edition).
Dawad, M. S., Khlaif, M. H., & Wahhab, A. M. A. (2022). The application of fair value in commercial banking and its
relationship to transparency financial statements-evidence from Iraq. Technium Soc. Sci. J., 34, 1.
Faculty of Economics and Facilitation Sciences - Kasdi Merbah University - Ouargla.
Melville, A. (2019). International Financial Reporting 7th Edition PDF EBook. Pearson UK.
Jaarat, K. J., Djihad, G., & Roqiya, O. (2016). Conceptual stability and digital homogeneity of fair value measurement. Journal
of Business Studies Quarterly, 8(1), 156.
Mohsin, H. J., Alfartoosi, A., & Ahmed, S. A. (2022). The effect of the characteristics of ais on the decision-making
process. Indian Journal of Economics and Business, 21(3).
Sarah, Belaziz (2016). An Analytical Study of the Fair Value under the Standard (IFRS 13) in the Algerian Environment,
Master’s Thesis - Department of Commercial Sciences –

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Universiti Pendidikan Sultan Idris

Sellhorn, T., & Stier, C. (2019). Fair value measurement for long-lived operating assets: Research evidence. European
Accounting Review, 28(3), 573-603.

Zyla, M. L. (2020). Fair value measurement: Practical guidance and implementation. John Wiley & Sons.

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Universiti Pendidikan Sultan Idris

CM011

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

PRIVATE BANKS

Anmar Adnan Khudhair

Director of Finance Department in Council of Ministers Border Ports Authority Iraq [email protected]

Mohammed Abdulrasool Jasber

Department of Accounting, Al-Mustaqbal University College
[email protected]

Mohammed Tareq Abdulwahhab

Ministry of Education, Minister’s Office, Directorate of Control and Internal Auditing.
[email protected]

Zainalabideen AL-Husseini

Department of Accounting, Al-Mustaqbal University College
[email protected]

Rawaa Ghazi Abdul wahid

Department of Accounting, Al-Mustaqbal University College, Iraq. [email protected]

ABSTRACT

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.

KEYWORDS: Profit Management, Loan Loss Allowance, Private Banks and Iraq.

1. INTRODUCTION

The provision for loan losses is an account corresponding to loans in the balance sheet, and is matched
by an account Impairment losses on loans are included in the income statement, which reflects
managers' assessment of future losses. This means that the increase in the loan loss provision reduces
net income, while the decrease in loan losses increases net income, because this loss results from
managers’ assessment of the likely losses that the economic unit will bear when the borrower fails to
pay his obligations when (Ahmed, al. et., 2014). The banking industry has been characterized as being

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Proceedings [e ISBN 978-629-97614-0-2]
International Conference on Accounting, Management and Economics (ICAME2022)

14-15 December 2022│Faculty of Management and Economics,
Universiti Pendidikan Sultan Idris

more susceptible to profit manipulation in comparison with other industries, as many studies have
indicated the role of loan loss provision in profit management. In this field, Ma (1988) tested If the loan
loss allowance was used as a tool to mitigate the volatility in profits from banks, and it was concluded
that the loan loss allowance is used by banks in smoothing the income (Anandarajan, al. et 2005).

While the study of Sinkey & Greenwalt (1988), showed As well as the study Wahlen, (1994),
of the relationship between the provision for loan losses is high in profits, and they indicated that the
provision for loan losses and management when bank profits are high and the provision for loan losses
is low when ( Leventis et al; iyan et. al, 2013) Low Profit Banking 20 12 Using a sample of 91 or ruby
banks, income smoothing is more evident in risky banks, while income smoothing behavior has
become less after the application of International Financial Reporting Standards (Ozili, 2015). Studies
also indicated that banks facing increasing levels of liquidity risk having an incentive to manage profits
in order to avoid costs related to regulatory intervention, as presented (Yasuda, al et., 2004). Evidence
that troubled banks are overly involved in profit management and loss provisions adjustment loans are
among other strategies, as Bhat (1996) found that there is a strong relationship between financial crises
and banks that engage in excessive profit management, and therefore that banks that face a greater
possibility of insolvency have greater incentives to manage profits and manipulate accounting numbers
through a provision for losses. Loans ( Leventis al. et., 2011) also pointed out (Tsitinidis & Duru2013)
the importance of the loan loss allowance in terms of recognizing impairment losses as an expense in
the income statement and the corresponding allowance account in the balance sheet.

This importance is due to two reasons, the first is that the loan loss allowance affects the value
and timing of the declared income, and the second is that the loan loss allowance is a mirror of the
personal judgments of managers in the future losses of loans, as managers smooth the income and
reduce the fluctuations in the declared profit through accounting decisions and they do this by
transferring a variety of from items of income and expenses so that profits during the years become less
volatile, in addition, the loan loss allowance can be interpreted as a tool to smooth income through
managers using their personal judgments as a basis for determining a provision or reserve for loan
losses, which represents an estimate of the value of loans that will not be collected, and therefore the
provision for loan losses is an indication of smoothing income through the operational costs required to
maintain an adequate provision for loan losses, however, estimating the value of uncollectible loans is a
process of apportionment of items expenses within banks, as well as the success of collecting
uncollectible loans can be depicted as a reclassification of internal account balances, and thus the
optional nature of estimating the provision for loan losses provides an opportunity for bank managers
to smooth the income, as this method can be used by loading additional amounts from Loan losses in
good profit years and a reduction in the provision for loan losses or a delay in writing off part of the
provision in low profit years (Duru& Tsitinidis, 2013).

1.1 Problem statement

Iraqi private banks use the instructions issued by the Central Bank of Iraq when Calculating the
impairment of bank loans or what is known as the allowance for credit losses on the basis of a certain
percentage of the total loan amounts for each type of loan without taking into account the guarantees
provided by the customer, which may affect the amount of net accounting income announced by the
management, the profits in banks as a result of recognition Exaggerated losses are considered at the
same time an indication mentioned.
Accordingly, the research problem is focused on the following question: Do the local accounting
procedures for the depreciation of loans in banks affect the profit management?

1.2 Research objective

The research seeks to achieve the following:
1. Presentation and discussion of the concept of profit management and its relationship to the
provision for loan losses.
2. Presentation and discussion of the guiding regulations issued by the Central Bank of Iraq
regarding the accounting for Decrease in the value of bank loans.
3. Measuring the practice of profit management through the loan loss allowance for a sample of
banks listed in the Iraq Stock Exchange.

1.3 Research hypothesis

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Proceedings [e ISBN 978-629-97614-0-2]
International Conference on Accounting, Management and Economics (ICAME2022)

14-15 December 2022│Faculty of Management and Economics,
Universiti Pendidikan Sultan Idris

The research is based on the hypothesis that "there is a significant relationship between accounting
procedures. "The local decline in the value of bank loans applied on the basis of the indicative
regulation of the Central Bank of Iraq and between the profit management in Iraqi banks listed in the
Iraq Stock Exchange ", and the independent variable and the variable dependent on the research
hypothesis

1.4 Research importance

The importance of the research stems from the importance of the banks, which represent the vital artery
for the overall management operations bank credit because of its significant role in supporting and
revitalizing the economy and increasing its effectiveness, through the enjoyment of those in charge of
its management with many experiences in the implementation of the objectives and components of the
financial policy of the state With its credit and monetary elements, it contributes substantially to
strengthening the national economy within the framework of the competitive financial and banking
environment and striving to build a distinguished banking strategic center and ensure its stability.
Banks in the field of granting loans and accounting for their depreciation and in order to avoid any
unacceptable accounting practices by the stakeholders in those banks, including profit management
practices by exaggerating the provision for loan losses based on the Iraqi banks listed in the Iraqi stock
market to the indicative regulation of the Central Bank of Iraq.

2. LITERATURE REVIEW

Profit management in the banking industry - the results of applying standards International financial
reporting using the voluntary loan loss allowance.” The study aimed to show the level of decline in
bank profit management through the provision for loan losses since the adoption of standards. The
international financial report, the study was conducted for the period from 1995-2004 before the
application of reporting standards International Financial Reporting Standards IFRS and for the period
from 2005-2008 after the application of the International Financial Reporting Standards IFRS. On a
total sample of 850 commercial banks listed on the Union Market A bank not listed on the European
Union market, as well as the European and 64 for a statement whether Loan loss disclosure
requirements are negatively correlated with income smoothing practices in mentioned banks. The study
used the loss Loan model provision in achieving its objectives, and the results showed that the level of
profit management in banks in the field of research had actually decreased after the adoption of
international financial reporting standards, while the results indicated that the detailed disclosure
requirements with regard to accounting for loan losses to deter managers of those banks from using a
provision Loan losses in their effort to smooth the income (Oosterbosch, 2009). What is the concept of
profit management and its motives? There are many concepts of profit management in the accounting
literature and this is due to the different accounting thought of researchers and scholars. The concept of
profit management was defined for the first time in 1989 by Schipper. As "the intended interference in
the external financial reporting process with the intent of obtaining some gains own” (Schipper , 1989;
Wahlen & Healy, 1999).

Earnings is defined as “managers’ use of personal judgment in preparing financial reports and
in structuring operations to change the financial statements with the intent to mislead some
stakeholders about performance. The main economic unit of the economic unit or influence on
contractual outcomes that depend on numbers published accounting” (Wahlen & Healy,1999). As
defined by Comiskey & Mulford 2002, earnings management as "the active manipulation of earnings
to achieve a predetermined goal.

2.1 Concept of Profit Management

There are many concepts of profit management in the accounting literature and this is due to the
difference in accounting thought of researchers and scholars. The concept of profit management was
defined for the first time in 1989 by Schipper as “the intended intervention in the external financial
reporting process with the intention of obtaining some private gains” (92: 1989, Schipper (1999) and
Wahlen & Healy defined earnings management as “the use of personal judgments by managers in
preparing financial reports and in structuring operations to change financial statements with the intent
to either mislead some stakeholders about the basic economic performance of an economic unit or

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Proceedings [e ISBN 978-629-97614-0-2]
International Conference on Accounting, Management and Economics (ICAME2022)

14-15 December 2022│Faculty of Management and Economics,
Universiti Pendidikan Sultan Idris

influence the contractual results that depend on it.” on published accounting figures” (Wahlen & Healy
1999; Mulford &Comiskey, 2002) defined profit management as “the active manipulation of profits to
achieve a predetermined objective of management in order to meet the expectations of locals, or sums
flowing with the current Smoother profits or more sustainable. According to Scott, 2009, defined
earnings management as “managers’ choice of accounting policies or actions affecting income in order
to achieve some of the objectives of income reporting” also defined earnings management as the
planned timing of revenues, expenses, gains and losses to smooth fluctuations in income (Kieso, 2013).
The objective of profit management is to mislead investors and other stakeholders about the actual
economic performance of the economic unit due to the availability of a set of motives related to profit
management practices that may be in the personal interest of the individual or the economic unit or
both. Among the motives related to profit management practices are the following:

1. Profit management and management bonus
The 1985 paper “Healy” showed the effect of management bonus plans on decisions “Accounting” is
the contractual incentive to manage earnings, as Healy notes that managers have information. Internal
income of the company before managing profits, which are not available to outside parties, including.
In which the board of directors, Healy predicted that managers would want to manage net profits to
increase reward them under the Economic Unit Compensation Scheme (Scott, 2009).

2. Profit and financial market management
The financial markets are one of the most important motives behind profit management practices, as
they are the tool that contributes to the development of investments and national economic resources by
providing the necessary funding for economic activities by attracting savings and directing them
towards investment. and non-financial information about the companies listed therein, as this
information is reflected in the prices of traded shares, which affects the management’s preference for
accounting methods and policies in line with the expected effects on the prices of these shares and their
returns (Al-Fatlawi, 2011: 120).

3. Dividend management and debt contracts
When the company places a set of binding commitments in debt contracts, this puts it before legal
accountability in the event of violating those commitments, which makes it use profit management
practices to achieve those agreements, and accordingly, the conditions set by creditors and lenders in
the proposal contracts. It constitutes a motive for the administration to practice managing its profits in
the event that these conditions are not met, as it aims through these practices to fulfill these conditions
and create a good impression on the lenders about their ability to pay back the loan (Al-Fadl, 2015).

4. Management of political profit and costs
Political costs represent the costs associated with the government's power to expropriate wealth from
its redistribution to other parts of society. A source of information used by the government in
determining economic units for the transfer of wealth, and financial statements from labor unions are
used to support their demands to increase wages, and they are also used from consumer groups in
evaluating the reasonableness of prices set by those units for the goods or services they provide, and
from other parties that Politicians are interested in looking at the financial statements of companies, as
they can interfere in the affairs of economic units with legislative measures or solutions such as
freezing prices, and such a measure can increase their chances of re-election, so the political process
provides incentives for management to choose accounting applications that reduce of the large profits
reported, and thus reduce the criticism directed at the economic units (Al-Saadi, 2013: 32.) Scott
classified profit management methods into four, namely:

1. Big bath
It is one of the profit management strategies that are based on “writing off a group of accrued assets
and liabilities in an attempt to make the current benefit statement particularly conservative in order to
match the lowest expenses with revenues in the coming years” (15: Comiskey & Mulford , 2002).
Income reduction strategies applied by management when a loss is reported or when the required level
of income is not reached, where the damage is borne regardless of the amount of the loss or the income
gap at the required level, and the management performs this process in periods of organizational stress

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Proceedings [e ISBN 978-629-97614-0-2]
International Conference on Accounting, Management and Economics (ICAME2022)

14-15 December 2022│Faculty of Management and Economics,
Universiti Pendidikan Sultan Idris

or reorganization, including appointing New CEO and maximizing future revenue based on incentives
(Ashour, 2011: 17-18).

2. Income minimization
This method of profit management is similar to the method of the big shower, but it is less extreme, and
that one of the motives for practicing this type of profit management is the view of the political and
general public of the unit relatively high profits that it is expected that the economic, if the economic
unit reported a It attracts public aggregates on the environmental policies of the economic unit, in
addition to the fact that the economic units with relatively high incomes attract the interest of more
competitors, and that the management of the unit Economists prefer to avoid this type of concern as
much as possible through the profit management practices of reducing income (Assem.2011).

3. Income Maximization
It is one of the profit management strategies that are based on maximizing the declared profits through
either the use of the reserves of the economic unit or by transferring profits from future periods, and
managers use this strategy in order to achieve the largest possible amount of rewards and reduce the
violation of debt contracts or to meet the expectations of analysts (Ashour , 2011).

4. Income smoothing
The concept of income smoothing refers to “the use of accounting techniques in order to manage the
level of fluctuations in net income from one period to another” (Ferrer & Abrigo, 2015). The economic
unit is in front of investors, as the continued increase in income shows the possibility of future growth
for investors, maintains managers’ incentives, as well as protects managers’ jobs, and gets rid of
restricted debt contracts, increases tax benefits, avoids political costs, as well as helps the economic
unit to obtain Best offers by suppliers and suppliers(Jiao, 2014).

Entrances to measure profit management and a provision loss loan model. Many researchers
have used a set of entrances to measure earnings management, and the most important of these inputs is
the receivables entrance, where the receivables entrance is one of the most researchers entrances to
measure the profit management practices carried out by the unit management The economic basis,
because the basis used in financial accounting is the accrual basis of accounting, which is based on the
principle of matching revenues and expenses that pertain to the current period. provisions and a choice
among inventory valuation methods, it provides the opportunity for management to choose, estimate,
personal judgment and take advantage of this opportunity to practice profit management and influence
the amount of profit achieved, and the total receivables are defined as the difference between
accounting income and cash flow from operational operations.

Total receivables = net cash flow – cash flow from operating activities
Total accruals = Non-discretionary accruals + Discretionary accruals

Below will be the model detailing the pioneering model in measuring profit management practices
through the loan loss allowance, which was referred to by many researchers in this field, where several
models were presented to determine voluntary receivables in banks, and one of the most important of
these models is the model 1999 al et Ahmed, which has been used successfully in many studies,
including the study of (Ahmed et al., 1999; Beatty et al., 2002; Anandarajan et al., 2007). In these
studies measure the profit management as part of the voluntary accruals in the loan loss allowance.

The following model represents the model used in these studies when estimating non-discretionary
accruals.

= 0 + 1(∆ ) + 2 + 3 ( − 1 ) + 4 + 5 -1 + �

where it represents:
LLP: the total loan loss allowance for year t to the total assets of the previous year.
NPL: ∆Change in non-performing (impaired) loan accounts for year t to total
assets for the previous year.
LCO: the amount of the increase or decrease in the loan loss allowance account for year t to total

assets for the previous year.
EBTP: Profit before provisions and taxes for year t to total assets for the previous year.

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Proceedings [e ISBN 978-629-97614-0-2]
International Conference on Accounting, Management and Economics (ICAME2022)

14-15 December 2022│Faculty of Management and Economics,
Universiti Pendidikan Sultan Idris

NLTA: logarithm of total assets for the year t.
LLR: provision for loan losses at the beginning of the year.
E: the residual value.

= −

where it represents:
DLLP: Optional Benefits for the year t.
LLP: total receivables for year t.
NDLLP: Non-discretionary accruals for year t.

2.2 Profit management and management and loan loss provision

The provision for loan losses is a counter-account for loans in the balance sheet and is offset by the
account for impairment losses in the income statement. It reflects the managers’ assessment of
expected future losses, and this means that the increase in the provision for loan losses reduces net
income, while the decrease in loan losses increases the net income. Income, because this loss results
from managers’ assessment of the likely losses that will be incurred by the economic unit when the
borrower fails to pay his obligations when they become due (Ahmed al. et, 2014).

The banking industry has been characterized as being more vulnerable to profit manipulation
at headquarters In this field, Ma (1988), tested whether the loan loss allowance was used as a tool to
mitigate the volatility in profits from banks, and concluded that the loan loss allowance is used by
Banks in smoothing the income (Anandarajan, al. et,2016 ). While the study of Sinkey & Greenwalt
(1988), as well as the study of Wahlen (1994), the relationship between the provision for loan losses is
high profits, and they indicated that the provision for loan losses and da This is the case when bank
profits are high and the provision for loan losses is low when (Leventis et al. Karimiyan et. al, 2013: 2).
Low Profit Banking 2012 using a sample of 91 banks or Ruby that income smoothing is more
pronounced in risky banks, while income smoothing behavior has become less after applying IFRS
(Ozili, 2015). Studies have indicated that banks facing increasing levels of liquidity risk have an
incentive to manage profits in order to avoid costs related to regulatory intervention, as evidenced by
Yasuda al et (2004) that troubled banks engage excessively in profit management and adjusting
provisions for losses.

2.3 Presentation and discussion of the Central Bank of Iraq's
instructions regarding the decrease in the value of loans.

Banking and measuring its impact on profit management practice. In accordance with the principles of
Basel in risk assessment and in accordance with what was stated in the international standards of the
policy of the Characteristics Classification Model known as (CAMEL) in classifying the basic elements
of banking activity, the Central Bank of Iraq, through the General Directorate of Banking and Credit
Control, formulated the guiding regulations for the credit portfolio of banks to work with and avoid the
risks of loss potential consequences thereof (Central Bank of Iraq, 2005).

3. METHODOLOGY

The researchers adopted both the deductive and inductive approaches. According to the deductive
approach, the concept of profit management and its relationship to the provision for loan losses was
presented and discussed, based on the available books, letters, theses, and Arab and foreign research, as
well as laws, legislation and documents. Relevant official documents, as well as the use of research and
studies published on the Internet. When the researchers adopted the inductive approach to test the
hypothesis of achieving the objectives of the research, according to the following:
1. Presentation and analysis of the requirements of the guidelines of the Central Bank of Iraq applied
by banks The Iraqi company listed on the Iraq Stock Exchange when calculating the provision for loan
losses banking.

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Proceedings [e ISBN 978-629-97614-0-2]
International Conference on Accounting, Management and Economics (ICAME2022)

14-15 December 2022│Faculty of Management and Economics,
Universiti Pendidikan Sultan Idris

2. Analysis of the relationship between loan loss provision and profit management in listed Iraqi banks
in the Iraqi Stock Exchange, according to the guiding regulations of the Central Bank of Iraq.

The research community represented the Iraqi banks listed in the Iraq Stock Exchange, which
amounted to a total of 22 banks for the year 2016, including (4) Islamic banks, four banks were
selected. Among them were the following:

1. The National Bank of Iraq.
2. The Commercial Bank of Iraq.
3. Bank of Baghdad.
4. Ashur International Bank.

The statistical and accounting methods adopted in the analysis and application The researchers
adopted a set of statistical and accounting methods for the purpose of applying and analyzing the test of
its hypotheses, which are: Information related to research and measurement variables, the practice of
statistically profit management

1. Provision loss model in Iraqi banks, the applied research sample for the indicative regulation
of the Central Bank of Iraq.

2. Percentages (%) for comparing two quantities of the same type or measurement events.
3. Simple arithmetic mean to describe the nature of statistical aggregates.
4. The weighted arithmetic mean is used if each value of the observations has a special weight

that is proportional to it with its importance, it was used when unloading data with extracting
weighted arithmetic means.
5. The standard deviation of measuring the dispersion of the values from their true mean.

4. RESULTS

The process of measuring the profit management practices in the banks of the research sample was
carried out according to the steps the following:

1. After the banks were selected as the research sample, the data necessary to measure their
profit management practices were unloaded from the banks’ annual financial statements, and
the researchers adopted a loan loss allowance (LLP) model to measure the profit management
practices carried out by the banks’ management, by separating the unaccounted-for
receivables. Discretionary accruals for loan loss provision (NDLLP) on the total accruals for
loan loss provision (LLP) to find voluntary accruals for loan loss provision (DLLP), as a tool
for measuring profit management practices.

= 0 + 1(∆ ) + 2 + 3 ( / − 1) + 4 + 5 -1 +

where it represents:
LLP: the total loan loss allowance for year t to the total assets of the previous year.
NPL: ∆Change in non-performing (impaired) loan accounts for year t to total assets for the
previous year.
LCO: the amount of the increase or decrease in the loan loss allowance account for year t to total
assets for the previous year.
EBTP: Profit before provisions and taxes for year t to the previous year's total assets.
NLTA: logarithm of total assets for the year t.
LLR: provision for loan losses at the beginning of the year.
E: the residual value.

As for the voluntary benefits equation, it can be formulated as follows:

= −

where it represents:
DLL P: voluntary benefits for year t.
LLP: total receivables for year t.
NDLLP: Non-discretionary accruals for year t.

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