top of page

E-Proceedings

Conference on Management & Muamalah 2014

 

The First Conference on Management and Muamalah (CoMM) 2014 was successfully organized by Faculty of Management and Muamalah on 26 and 27 May 2014. Please click on the title/ abstract to download the full paper.

01

02

03

IMPACT OF ORGANISATIONAL FACTORS ON BUDGETARY SLACK

Noor Raudhiah binti Abu Bakar, Rozita Amiruddin & Sofiah Md Auzair (pp.20-35)

 

This study examines the impact of organisational factors on budgetary slack among managers in Malaysia. The organisational factors as identified in prior research are budget participation, budget emphasis, information asymmetry and power distance. Specifically, this paper focuses on the influence of these factors either individually or interactively on the occurrence of the budgetary slack. Data are collected using questionnaire from 83 managers randomly selected from companies listed in Bursa Saham excluding finance, warrant and loan sector. Factor analysis results show that there are two dimensions of power distance i.e. supervisor style and management style. Individual relationships were tested using multiple regression and interaction relationships used moderated regression. Multiple regression results indicate a negative and significant relationship between management style and budgetary slack. Moderated regression results show a significant positive relationship between two way interaction of budget participation and budget emphasis with budgetary slack, and three way interaction of budget participation, budget emphasis and information asymmetry with budgetary slack. As a whole, the results imply that high power distance (management style) decreases the budgetary slack, while high interaction of budget participation, budget emphasis, and information asymmetry increases the budgetary slack. These results indicate that management should choose the right combination of budget participation, budget emphasis, and information asymmetry, and management style to control budgetary slack. The findings of this study could assist management of companies to understand the important factors that influence budgetary slack, which in turn may lead to effective management.

04

MULTIPLE SELF-IDENTITIES ISSUE IN LLOYD FERNANDO’S GREEN IS THE COLOUR (1993): A POSTMODERN INTERPRETATION

Siti Hawa Muhamad & Zamila Abdul Rani (pp.36-45)

 

This paper seeks to investigate the concept of multiple self-identities and its materialization within a Malay woman character in Lloyd Fernando’s novel Green is The Colour (1993), by employing postmodern theory to support the discussion. It also intends to analyse how Malay women who are bound by their religion and cultural tenets, move away from the norm. This character does not conform to the typical, predetermined, traditional notion of Malay women’s self-identity. She has instead, moved away from the traditional notion of Malay self-identity, which is based on the Malay culture and Islamic values. On the contrary, she has acquired new trends for her self-identity. This self-identity is portrayed in the postmodern condition. Sara is, borrowing a term in Rick Wade’s 2002 article, “socially constructed”. She is created and defined by her unsightly and unstable circumstances, which she has little or no control of at all. Her self-identity changes when her circumstances change. Her self-identity then becomes fragmented and, as a result, exists in multiplicity. This character becomes postmodernist character which does not have inner, stable self-values. This female character, although her presence in Fernando’s novel is limited in comparison to the male characters, is still very important to the work. Through this character, readers get a glimpse of the silenced but not forgotten Malaysia’s past. Through her presence too, readers can view the various positions of the Malay women during the turbulent period of Malaysia’s history.

05

06

07

PENERIMAAN MEDIA SOSIAL SEBAGAI MEDIUM DAKWAH DALAM KALANGAN MAHASISWA KUIS

Faradillah Iqmar Omar (pp.66-77)

 

Ledakan teknologi komunikasi pada masa kini membawa fenomena baru dalam bentuk komunikasi manusia apabila fokus kini tertumpu kepada penggunaan media sosial  dalam pelbagai aspek kehidupan. Malah, penggunaan media sosial telah menjadi aktiviti yang popular di  laman sosial (Socialnomics.net.  2012). Justeru, penggunaan media sosial ini meliputi tuntutan pelaksanaan dakwah yang harus menggunakan pelbagai metod mengikut kesesuaian zaman. Kebanjiran media sosial seperti Facebook dan Twitter  dilihat memberi peluang  yang meluas terhadap penyebaran mesej dakwah kerana sifatnya yang pantas dan lebih global. Ini jelas apabila terdapat pendakwah-pendakwah tersohor turut menjadikan media sosial sebagai wadah penting penyebaran mesej dakwah mereka. Selain itu, berdakwah merupakan satu tuntutan dan tanggungjawab yang besar yang perlu dilaksanakan oleh umat Islam dengan menitikberatkan konsep amar ma’ruf nahi munkar (Zulkiple, 2001). Justeru, objektif kajian ini adalah untuk melihat hubungan antara media sosial dan penyebaran  mesej  dakwah dalam kalangan mahasiswa/i  di Kolej Universiti Islam Antarabangsa Selangor (KUIS). Selain itu, kajian ini juga  ingin mengenal pasti implikasi penyebaran mesej dakwah serta memfokuskan  perbincangan berkaitan  penerimagunaan mesej-mesej dakwah  di rangkaian media sosial  terhadap  mahasiswa/i dengan berasaskan pendekatan teori Technology Acceptance Model (TAM). Kajian ini dijalankan dengan mengaplikasikan kaedah kuantitatif iaitu borang kaji selidik dan memperoleh hasil dapatan kajian daripada responden yang terdiri daripada pelajar  jurusan Asasi, Komunikasi dan pelajar  jurusan Al-Quran dan As-Sunnah dengan Komunikasi di KUIS. Hasil kajian menunjukkan bahawa terdapatnya hubungan yang signifikan antara penggunaan media sosial dan penyebaran dakwah Islamiah dalam kalangan mahasiswa, impak yang positif diterima oleh mahasiswa melalui penggunaan media sosial serta pengaruh dan manfaat yang positif terhadap penyebaran dakwah dalam kalangan mahasiswa.

08

09

THE RELATIONSHIP BETWEEN SOCIAL NETWORKING SITES (SNSs) AND STUDENTS’ SOFT SKILLS DEVELOPMENT

Suhaily Md Shamsudin, Suhaila Nadzri & Muhammad Firdaus Muhammad Sabri (pp.89-98)

 

This paper was the extension of the past study conducted which to investigate the perception of competent development between employer and graduate on soft skills. The result indicated the five selection criteria namely communication skills, personal attributes, social skills, mind skills, IT and numeric skills become the most important factors that contribute to the employment. Realize on the importance of the soft skills, another study was conducted to determine whether social networking sites (SNS) can help students to develop their soft skills or otherwise. The enjoyment of using the technology cannot be stopped lately; everyone probably has at least one SNS for themselves. At first glance this may seem like a waste of time especially if this involves students. This study could provide the empirical evidence that support the good impact on the usage of SNS among students. This study also investigated the relationship between the five identified soft skills in social networking sites and the students’ soft skills development. The study used the quantitative approach in assessing the data. Survey questionnaires were distributed to the 50 respondents which come from the Bachelor of Business Administration with E-Commerce (BBAEC) students of KUIS. For this research, five hypotheses have been tested using the Pearson Correlation and it was found that out of the five soft skills only mind skill cannot be developed by social networking site. The other hypotheses were accepted. Finally, the implications and conclusions were presented in the last section of this paper. 

10

11

12

13

14

15

16

17

18

EFFECTS OF HOLY QURAN LISTENING ON PHYSIOLOGICAL STRESS RESPONSE AMONG MUSLIM PATIENTS IN INTENSIVE CARE UNIT

Siti Awa Binti Abu Bakar (pp.167-176)

 

The aim of this study is to examine the effects of listening to Holy Quran recitation on the physiological stress response of ICU Muslim patients. Most of ICU patients need to be mechanically ventilated due to respiratory distress. There were reported to experience stress. Muslim patients and their relatives’ belief and literature reviewed provide evidences that the practices of prayer recitation among Muslims that were critically ill were not empirically researched in Malaysia. Repeated measures quasi experimental design was conducted. Forty-four Muslim subjects whom mechanically ventilated were alternately assigned to the intervention and control group. Physiological parameters; heart rate (HR), systolic (sBP), diastolic blood pressure (dBP), mean arterial pressure (MAP), respiratory rate (RR), were measured to examine the outcome. Pretest–posttest score mean differences comparison showed no significant differences in HR, sBP, dBP, MAP, and RR when all p-values > 0.05. Over time, the intervention group experienced significantly no reduction in physiological stress response except in HR. The study revealed that Al Quran recitation not  significantly effects the physiological stress except for the HR. Holy Quran effect as non-invasive intervention need to be intensively examined as  it is believe to promote psycho-spiritual comfort for Muslim mechanically ventilated patients as it reduced the patients’ HR.

19

20

NEGOTIATING IDENTITIES: MUSLIM TEENAGERS IN THE NOVEL ‘DOES MY HEAD LOOK BIG IN THIS?’

Siti Masitah Md Zin & Low Chan Mee (pp.185-194)

 

This research is based on the novel, Does My Head Look Big in This? which is written by Randa Abdel- Fattah. The ultimate aim of this study is to show the multiple identities among the Muslim teenagers, namely Amal, Samantha, and Leila in a multicultural Australian society.  The concept of hybridity by Homi K. Bhabha is chosen to foreground the analysis of this study.  Several key concepts will be used in the analysis such as Assimilation, Ambivalent, and Mimicry.  Amal shows the best example on how to mix with both the minority group and also the majority group.  She embraces the positive side of assimilation which helps her to create a fluid identity in society. Her fluid identity makes her more receptive towards other cultures and religious beliefs.   She also takes advantages of her bitter experiences as well as other people’s experience in enriching her spirit so she can face the challenges as a hybrid in Australia.     Samantha is the cousin of Amal, who faces identity confusion as she is raised up by Muslim parents who adopt the lifestyle of the White Australian.  She basically enjoys her life just like any other White teenagers but when it comes to relationship, she is strictly prohibited to date any of the boys.  It seems that her family has two different identities.  Their outer personality is White but they are practically still Muslim Palestinian on the inside.  Leila is a survivor of ‘ideology clashes’ between two generations.  She faces a lot of cultural challenges especially when her mother wants her to quit school and get married.  It clashes with her belief as a modern Muslim who was born and raised in Australia with a bright prospect as she is a brilliant student.  As the conclusion, all these three Muslim teenage characters represent different type of identity as a hybrid in a multicultural society.

21

22

PERANAN TADBIR URUS KORPORAT DALAM MEMPENGARUHI PELAPORAN KEWANGAN SUKARELA DI INTERNET OLEH SYARIKAT MILIK KELUARGA DI MALAYSIA

Zainab Binti Aman, Teh Suhaila Binti Tajuddin & Sarifah Binti Ismail (pp.205-221)

 

Internet merupakan alat yang digunakan untuk menyampaikan maklumat dalam pelbagai bentuk dan merupakan saluran komunikasi utama kepada pengguna. Amalan pelaporan kewangan di internet di Malaysia adalah bertujuan untuk mematuhi peraturan yang ditetapkan oleh Bursa Malaysia dalam melaporkan maklumat seperti laporan tahunan beserta maklumat yang tidak diaudit kepada pengguna. Kajian ini melihat kepada tahap pelaporan kewangan sukarela oleh syarikat milik keluarga serta peranan tadbir urus korporat dalam mempengaruhi syarikat milik keluarga untuk meningkatkan pelaporan kewangan sukarela di internet. Kajian ini mempunyai satu pembolehubah bersandar iaitu tahap pelaporan kewangan sukarela di internet, satu pembolehubah tidak bersandar iaitu syarikat milik keluarga, satu pemboleh ubah ‘moderating’ iaitu tadbir urus korporat. Manakala terdapat dua pembolehubah kawalan iaitu saiz syarikat, dan keuntungan. Sampel kajian adalah terdiri daripada 100 buah syarikat milik keluarga yang mempunyai capaian dengan Bursa Malaysia pada tahun 2012. Data dikaji menggunakan analisis deskriptif dan analisis regresi. Keputusan yang diperolehi daripada analisis deskriptif menunjukkan bahawa tahap pelaporan maklumat kewangan sukarela di internet yang diperolehi dari sampel kajian secara puratanya adalah 16% (3 daripada 19 terma). Manakala berdasarkan analisis regresi, keputusan menunjukkan bahawa tahap pelaporan kewangan sukarela berhubungan secara negatif dengan syarikat milik keluarga. Manakala tadbir urus korporat didapati tidak mempengaruhi tahap pelaporan maklumat kewangan sukarela oleh syarikat milik keluarga.

23

24

AN EXPLORATORY STUDY OF MALAYSIAN TAX PRACTITIONERS’ PERCEPTION ON THE PRACTICE OF AGGRESSIVE TAX AVOIDANCE

Nur Fikhriah Binti Takril & Sri Wahyu Sakina Ahmad Sanusi (pp.222-234)

 

Malaysian tax research has put little attention on the tax morale of Malaysian tax environment. Therefore, the objective of this study is to explore the perception of Malaysian tax practitioners in giving tax advice to tax clients whether to promote aggressive tax avoidance or to promote tax compliance. It is accordance to the implementation of SAS which had given taxpayers freedom to declare their income and compute their own tax liability. This self-determination in tax assessment had given them the opportunity to manipulate the tax account which resulted to lower or minimum tax paid. Aggressive tax avoidance is a non-compliance behavior by exploiting tax law ambiguity, playing with accounting figures and transactions to reduce tax. Moreover, the SAS had increases the demand of tax practitioners services as most taxpayers especially from the corporate sector feel incompetence and unqualified to file their own tax affairs appropriately. A survey approach is used to obtain information from tax practitioners practicing in public accounting firms in urban towns. Tax practitioners who perceived leniently on the practice of aggressive tax avoidance signify a likelihood of aggressive tax avoidance participation. The finding of this study shows that Malaysian tax practitioners perceived aggressive tax avoidance as unethical behavior. The aggressive tax avoidance practice is contributed by the tax clients’ incomplete documentation and competitive tax environment. However, the results also indicate that tax practitioners are at the state of dilemma whether to satisfy their tax clients request to minimize tax or to the society demand for a fair tax share. The results also indicate that there is a need for collaborative and collective effort from various parties such as taxpayers, tax practitioners and tax authority to shape and sustain a good environment of tax practices.

 

 

 

 

PENILAIAN KUALITI PERKHIDMATAN DI ONE STOP CENTER (OSC) KOLEJ UNIVERSITI ISLAM ANTARABANGSA SELANGOR (KUIS) : SATU KAJIAN RINTIS

Haliyana Tonot & Atiah Ibrahim (pp.235-246)

 

Kajian mengenai kualiti perkhidmatan telah berkembang dengan pesatnya pada hari ini. Pengukuran kualiti perkhidmatan berdasarkan pelbagai industri perkhidmatan telah banyak dijalankan seperti sektor pelancongan, perbankan, kesihatan, pendidikan dan pelbagai bidang lagi. Kualiti perkhidmatan sesebuah organisasi mencerminkan sejauh mana perkhidmatan yang diberikan mampu memenuhi keperluan dan kepuasan pelanggan. Justeru itu, kajian ini bertujuan untuk mengenal pasti tahap kepuasan pelajar Kolej Universiti Islam Antararbangsa Selangor (KUIS) terhadap perkhidmatan yang disediakan di One Stop Center (OSC). Kajian ini juga dijalankan untuk mengenalpasti perbezaan tahap kepuasan pelajar terhadap perkhidmatan di One Stop Center (OSC) berdasarkan lima dimensi SERVQUAL iaitu kewujudan/nyata, kebolehpercayaan, tindak balas/tanggungjawab, jaminan, dan empati. Seramai 200 orang responden yang dipilih secara rawak melibatkan semua fakulti di Kolej Universiti Islam Antararbangsa Selangor (KUIS). Soal selidik digunakan sebagai instrumen kajian telah diedarkan kepada responden dengan kadar pulangan 170 set. Data yang diperolehi dianalisis menggunakan statistik deskriptif dan statistik inferensi mengikut lima dimensi kualiti perkhidmatan (kewujudan/nyata, kebolehpercayaan, tindak balas/tanggungjawab, jaminan dan empati). Dapatan kajian menunjukkan bahawa bahawa tahap kepuasan pelajar terhadap kualiti perkhidmatan di One Stop Center (OSC) di Kolej Universiti Islam Antarabangsa Selangor (KUIS) adalah negatif rendah secara keseluruhannya. Ini menunjukkan pelajar tidak berpuas   hati dengan perkhidmatan yang disediakan di OSC. Kajian juga mendapati sekerap mana pun pelajar berurusan dengan OSC, pelajar tidak akan berpuas hati dengan perkhidmatan yang disediakan dari segi persepsi dan jangkaan. Sehubungan dengan dapatan yang diperolehi, beberapa cadangan turut dikemukakan agar kualiti perkhidmatan yang lebih cekap dan efektif dapat diberikan oleh kakitangan KUIS di masa hadapan.

25

26

27

28

FAKULTI

PENGURUSAN

             MUAMALAH

bottom of page