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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

KAJIAN HUBUNGAN IMAGINASI, KREATIVITI DAN IDEA DALAM KOMUNIKASI PENULISAN KREATIF

Sulaiman bin Salleh & Rahmahtunnisah bt Hj Sailin (pp.1-8)

 

Komunikasi mengutamakan keberkesanan mesej yang ingin disampaikan. Walau bagaimanapun salah satu aspek yang sering diabaikan dalam memastikan penyampaian mesej yang berkesan itu hadir daripada penulisan yang berkesan. Terutamanya membabitkan penggunaan ayat yang tepat dan persepsi yang jitu. Kertas kerja ini bertujuan untuk membincangkan mengenai hubungan imaginasi, kreativiti dan idea dalam komunikasi penulisan kreatif. Perbincangan ini adalah bagi menjelaskan mengenai hubungan idea dengan imaginasi dan kreativiti semasa penghasilan karya kreatif. Berdasarkan pandangan sarjana yang mengkaji mengenai imaginasi, idea dan kreativiti serta mereka yang terbabit dalam komunikasi penulisan kreatif didapati bahawa terdapat hubungan yang saling berkait rapat antara ketiga-tiga faktor dorongan itu. Pengkajian ini dipercayai akan menemui lain-lain faktor dorongan seseorang untuk mengarang antaranya pemikiran, kemahiran berfikir, budaya dan sebagainya.

02

INTERFERENCE IN LEARNING ENGLISH: OMISSION OF COPULA BE IN ENGLISH ESSAY WRITING AMONG UNDERGRADUATES IN SELANGOR INTERNATIONAL ISLAMIC UNIVERSITY COLLEGE

Farahnaz binti Mohd Khalib & Nur Shafiqah binti Abdullah (pp.9-19)

 

Acquiring English grammar is often treated as a ‘meticulous’ process for ESL learners. Direct translation in their second language is the result from language transfer from their first language. Some ESL learners found it difficult to grab even the most basic English grammar after spending years in school. Applying Contrastive Analysis Hypothesis together with the Error Analysis Hypothesis as a method of explaining why some features of a Target Language were more difficult to acquire than others, this study aims to identify the students’ errors in essay writing in regards to the omission of the copula be; and to analyze the learner’s production of data to see the relationship between omission of the copula be in English essay writing and their native language grammar. The results showed that learners produced sentences that seem to have interference from their L1. They directly translated English sentences according to the syntactic structure in their L1. This agrees with Selinker (1979) and Dulay et al (1982) that when learners fail to understand the syntactic structure of L2, they resort to L1 in order to produce sentences in L2.

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

OVERVIEW OF THE ROLE OF FINANCIAL DEVELOPMENT AS A FORM OF ABSORPTIVE CAPACITY IN THE FDI-GROWTH NEXUS 

Nor Hakimah Haji Mohd Nor (pp.46-56)

 

This study provides extensive review of the literature that encompasses two broad underlying frameworks namely the FDI-growth nexus and the financial development-growth nexus. The discussion is extended to the literature on the FDI-financial development-growth nexus where the role of financial development is shown to be crucial in the FDI-growth link. The importance of absorptive capacity has been recognized by past studies to enhance the relationship of FDI and economic growth that so far empirically resulted in mixed findings. In serving the absorptive capacity, higher level of financial development is identified as one of the significant channels that would fulfill the purpose.

06

PUBLIC AND PRIVATE SHARES IN THE DISTRIBUTION OF DOCTORS IN MALAYSIA 

Latifa M. Hameed & Fadilah Mat Nor (pp.57-65)

 

There has been increasing focus on human resource in the provision of health care services worldwide, as well as in Malaysia. The delivery of health services effectively depends on the supply of trained health manpower with doctors being a major component. There has been a rapid transformation in the healthcare system in Malaysia particularly in the balance between public and private sectors in healthcare provision. Fast growth in private healthcare providers has intensified the competition for doctors in the 1980s. A combination of lower salaries and bureaucratic managing conditions has driven the movement of trained doctors from public to private healthcare operators. Although the government has tried to solve this problem by approving several medical colleges in the country, commentators have raised concerns over falling quality standards as a consequence of a lack of sufficient professional trainers. This paper seeks to examine the scenario stated above by looking at the changes in the composition of doctors in public and private practices.

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

REVISED SHARIAH SCREENING METHODOLOGY FOR SHARIAH-COMPLIANT SECURITIES: NEW STANDARD TO MEET GLOBAL EXPECTATION

Norlita Binti Zainudin, Surianom Binti Miskam & Muna Binti Sulaiman (pp.78-88)

 

Shariah screening methodology was formulated by the Shariah Advisory Council (SAC) of Securities Commission (SC) of Malaysia to assist investors in identifying Shariah-compliant securities. This is to ensure that their investments are in accordance with Shariah principles which prohibit the elements of riba, maysir and gharar. The earlier methodology which adopted quantitative assessment that comprises four activity-based screening benchmarks and qualitative assessment was introduced in mid 1990s keeping in view the infancy of the Islamic capital market in Malaysia. Based on the methodology, the SAC classified securities issued by companies as either Shariah-compliant securities or Shariah non-compliant securities. The methodology had recently been revised as an effort to harmonize the standard to global expectation with the introduction of the two-tier quantitative approach which applies the business activity benchmarks and the newly-introduced financial ratio benchmarks, while existing qualitative assessment continues to be applicable. The objective of this paper is to discuss the new screening methodology in comparison with the previous methodology. The methodology adopted in this paper is descriptive analysis.

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

ISU-ISU PENULISAN SKRIP: MASALAH YANG MEMERLUKAN PENYELESAIAN

Mohd Daly Daud, Nursyamimi Harun & Md. Rozalafri Johori (pp.99-109)

 

Bidang penulisan skrip semakin berkembang selaras kemunculan stesen-stesen televisyen (TV) yang baru lantas menyuburkan lagi minat penulis-penulis untuk berkecimpung dalam dunia penulisan krip. Namun, pelbagai isu masih mengganggu bidang kreatif ini lalu mengundang pelbagai polemik yang membelenggunya sehingga kini tanpa sebarang penyelesaian. Justeru, kajian ini cuba mengetengahkan semula isu-isu yang membelenggu penulis-penulis skrip tempatan dalam menghasilkan karya mereka dengan melakukan kajian secara kualitatif dengan kaedah temuramah secara mendalam dengan seorang informan yang telah berkecimpung dalam bidang ini lebih 30 tahun. Dapatan kajian yang dibincangkan dalam kertas kerja ini diharap dapat membongkar persoalan berkaitan penulisan skrip yang mana memberi manfaat kepada penulis skrip dalam mempersiapkan diri untuk menjadi seorang penulis yang baik. Diharap dengan pendedahan ini, penulis skrip seharusnya berupaya untuk menutup ruang yang membolehkan pihak lain mempertikaikan kredibiliti skrip yang dihasilkan. 

 

11

NEEDS ANALYSIS AND MATERIAL DEVELOPMENT IN ENGLISH FOR SPECIFIC PURPOSES IN RELATION TO ENGLISH FOR ISLAMIC STUDIES

Rabiathul Adhabiyyah binti Sayed Abudhahir, Mahanum binti  Mahdun, ‘Aliyatulmuna Md. Nor (pp.110-118)

 

English for Islamic Studies or EIS is a new branch in English for Specific Purposes (ESP). At the moment there is no specific tailor-made syllabus and materials designed specifically in this field. The focus of this paper is on the importance of needs analysis and how it helps in the process of materials designs. It also provides input to produce materials for English for Islamic Studies. Articles on Needs Analysis, material designs and Islamic Studies were reviewed to find out the best method in designing the best tailor-made syllabus and materials to be used in EIS. This paper explains the different approaches in needs analysis and also various types and categories of materials used in related studies. The paper aims to provide readers with new information in designing materials for any Language for Specific Purposes programs.

12

ISSUES AND CHALLENGES OF WAQF INSTRUMENT: A CASE STUDY IN MAIS

Noor Aimi Bt Mohd Puad, Nurauliani Bt Jamlus Rafdi, Wan Shahdila Shah Bt Shahar (pp.119-130)

 

Waqf is an important component of the Islamic economic instruments which is firmly believed, can solve the socio-economic problem mainly in the good attempt to eradicate poverty due to scarcity of income and employment. Although Waqf had been implemented in Malaysia for many years, it has yet give impact in contributing welfare of the people in this present day. Majlis Agama Islam Selangor (MAIS) is one of the religious institutions in this country that play a significant role in developing and managing Muslims Waqf in the state of Selangor. Lack of awareness, not getting enough funds beside others several challenges in Waqf will be discussed in this paper. Thus, this study attempts to discuss issues and challenges facing by MAIS during the implementation. Therefore this paper will propose action plan that should be taken by MAIS to improve effectiveness and efficiency of Waqf. In addition, the paper will identify the significance impact of Waqf implementation in MAIS towards generating economic growth to the state of Selangor.

13

MOTIVATIONAL AND SELF-REGULATED LEARNING COMPONENTS OF CLASSROOM ACADEMIC PERFORMANCE

Shuhaimi Jaafar, Nur Suriana Awaludin, Nor Suhaily Bakar (pp.131-138)

 

Self-regulated learning (SRL) is learning that is guided by metacognition, strategic action and motivation to learn. Self- regulation of cognition and behavior is an important aspect of student learning. However, knowledge of cognitive and metacognitive strategies is usually not enough to promote student achievement. Students also must be motivated to use the strategies as well as regulate their cognition and effort. This study determines the relationships between motivational and self-regulated learning dimensions. The theoretical framework for conceptualizing students motivation is adaptation of a general expectancy–value model constructed by Eccles (1983). The study was conducted in Kolej Universiti Islam Antarabangsa Selangor (KUIS). 50 questionnaires have been administrated personally to Bachelor of Accounting (Hons) students. The findings revealed that self–efficacy has strong relationship towards motivational as compared to intrinsic value. Meanwhile, cognitive strategy used and self-regulation has strong relationship towards self-regulated learning.

14

ETHNIC DIFFERENCES IN COMMUNICATING EMBARRASSING INFORMATION

Effendi bin Abdullah & Faridah Noor Mohd Noor (pp.139-142)

 

This study investigated ethnicity as a variable that determines communication strategies among Malaysian university students. One hundred four university students of Malay and Chinese ethnicities completed a survey in which they wrote their possible verbal and/or non-verbal reaction to an embarrassing situation the addressee is in. The data was analyzed based on the semantic meaning of the responses written by the students in the survey. Results suggested that ethnicity could be a variable in communicating embarrassing information to the addressee. Variations included the strategies employed by the students in communicating embarrassing information. This study suggests that ethnicity might need to be considered in cross-cultural communication in English.

15

HARMONIZATION OF ACCOUNTING CURRICULUM: INTEGRATION OF ISLAMIC VALUES

Norhanizah Johari & Nazifah Mustaffha (pp.143-149)

 

Currently, the demand of accounting graduates to fulfill the corporate needs is increasing day to day. All this while accounting graduates are established using conventional contents in their accounting subjects. Previous accounting syllabus was developed mostly based on conventional accounting with reference to UK and US curriculum systems. However, it cannot be denied that Islamic values should be integrated to the curriculum to make sure that accounting graduates could also serve the Muslim corporate community and entity. This is to ensure that the entity is continuously operating within the bounds of the Islamic Syariah and delivering on its socioeconomic objectives (Shahul, 2001). The transformation of current conventional accounting curriculum to accounting curriculum with Islamic values may be more appropriate to achieve the socio-economic and religious objectives of Islamic institutions and Muslim users (Shahul, 2001). Therefore, this study willdiscuss the Islamic values integrated in 21 Accounting-Based Courses (ABC) offered in Bachelor of Accounting (Hons) in Kolej Universiti Islam Antarabangsa Selangor (KUIS). It is hope that possible recommendations can be drawn to harmonize the current accounting curriculum with the integration of Islamic contents and values.

16

IMAGES OF MATHEMATICS HELD BY MANAGEMENT STUDENTS

Norziah Othman, Effendi Zakaria & Zanaton Iksan (pp.150-156)

 

We need to know how student learn mathematics. Their perspective about mathematics through images must be explored and analysed to contribute answers how they learn mathematics. Knowledge is shaped by students through various activities and different experiences in life. Mathematics education in Malaysia involves preschool level until university level. One of the levels in mathematics educations that some students must undergo is the foundation level implemented by majority higher learning institutions all over the country. The program objective is to produce ‘feeder’ to the Bachelor program and students should understand the basic concept of mathematics and how it relates to various issues in management. Hence, this paper discusses the general views of images of mathematics held by students of the Foundation of Management program at a higher learning institution in Selangor. Forty two students out of ninety from the second semester batch were involved in this study. Data were collected through an open-ended questionnaire which asked them to draw image which represent their perspectives on mathematics and mathematics learning. Many matters related to the students’ images of mathematics and mathematics teachers are discussed and how they relate to the values in mathematics education.

17

PERSONAL DATA PROTECTION ACT 2010: TAKING THE FIRST STEPS TOWARDS COMPLIANCE

Farah Mohd Shahwahid, Surianom Miskam (pp.157-166)

 

With the coming into force of the Personal Data Protection Act 2010 (PDPA 2010) on 15 November 2013, business entities (data users) are now obligated to comply with the principles of data protection enshrined in the Act. The aim of PDPA 2010 is to ensure that personal data of consumers (data subjects) that are collected, stored and used by the data user is being handled in the correct manner. The Act contains seven principles of data collection in line with data protection legislations worldwide. This study aims to discover whether the provisions of PDPA have been complied with by the data users. This will be done by looking at the provisions from the Act regarding the principles of data protection as well as the duties for compliance to the legislation. Furthermore, the privacy policy from selected data user business entities from selected industries are examined. The study also seeks to discover what are the barriers that need to be overcome in implementing PDPA 2010 successfully.

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

LABOR MARKET FLEXIBILITY, FOREIGN DIRECT INVESTMENT AND ECONOMIC GROWTH IN MALAYSIA

NurNaddia Nordin, Norzalina Zainudin & Latifa M. Hameed (pp.177-184)

 

During the last two decades, foreign direct investment (FDI) has developed far more rapidly than international trade.  The main contribution of FDI to host countries is inward flows of capital and technology that enhance innovation thereby potentially improving economic growth. The inflows of FDI will be depending on favorable location factors at host country like labor market condition. The labor markets at host countries play an important role to adapt the inflows from FDI. Host country with low levels of employment protection and flexible of labor market are commonly perceived to provide an environment conducive to investment. The purpose of this paper is to examine the role of labor market flexibility in mediating the impact of FDI on economic growth in Malaysia. This study employs Autoregressive Distribution Lag (ARDL) method proposed by Pesaran et al. (2001) on a comprehensive sample period from 1980 to 2010. The data for labor market flexibility based on the labor market regulation in Fraser index, growth based on gross domestic product (GDP) and FDI based on the inflows of foreign direct investment. In line with previous literature this paper finds that labor market flexibility has a positive impact on the volume of FDI at the same time enhance economic growth in Malaysia.

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

FAKTOR-FAKTOR PENYUMBANG KEPADA KEJAYAAN DAN KEGAGALAN PERUSAHAAN KECIL DAN SEDERHANA (PKS) BUMIPUTERA DI MALAYSIA

Suhaila Nadzri, Suhaily Md Shamsudin & Muhammad Firdaus Muhammad Sabri (pp.195-204)

 

Objektif kertas kerja konseptual ini adalah untuk mengkaji faktor-faktor yang menyumbang kepada kejayaan dan kegagalan usahawan dalam Perusahaan Kecil dan Sederhana (PKS) di Malaysia. Melihat kepada senario semasa, PKS adalah penting bagi pembangunan mana-mana negara kerana ia membantu pertumbuhan ekonomi dan pewujudan peluang pekerjaan kepada masyarakat bandar dan luar bandar. Dapatan kajian mendapati terdapat dua faktor utama iaitu faktor dalaman dan faktor luaran yang mempengaruhi kejayaan atau kegagalan Perniagaan Kecil dan Sederhana di Malaysia. Faktor dalaman ini meliputi faktor ciri-ciri keusahawanan dan orientasi keusahawanan serta pegangan atau ketaatan kepada agama. Manakala faktor-faktor luaran pula meliputi kemahiran pengurusan, pengalaman pengurusan dan industri, perancangan dan keadaan ekonomi, hubungan sosial, jaringan dan pemasaran serta bantuan dan sokongan kerajaan. Selain itu, kertas kerja ini juga mencadangkan satu kerangka kajian yang boleh digunapakai oleh penyelidik pada masa depan dalam mengkaji faktor-faktor yang menyumbang kepada kejayaan dan kegagalan Perniagaan Kecil dan Sederhana.

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.

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MENYUBUR FIKRAH ISLAM PENERBIT RANCANGAN TV ISLAMIK: SUATU SOROTAN PANDANGAN DUNIA DAN FALSAFAH UNIVERSITI

Md Rozalafri Johori & Megat Al-Imran Yasin (pp.247-257)

 

Aliran terkini menunjukkan suatu perkembangan yang mendadak apabila semakin meningkat rancangan televisyen (TV) Islamik tempatan diterbitkan dan disiarkan di saluran utama TV tempatan. Namun, perlu disedari bahawa rancangan yang diterbitkan ini bukan semuanya merupakan rancangan TV Islamik kerana terdapat rancangan yang hanya boleh dikategorikan hanya dalam genre representasi Islam sahaja kerana melanggar ketetapan syariah Islamiah. Oleh itu, kertas kerja ini bercadang untuk membincangkan dan memahami pengaruh pandangan dunia (world view) dan falsafah universiti dalam penyuburan fikrah Islamiah dalam diri penerbit rancangan TV Islamik. Kesimpulannya, diharap agar pihak universiti memahami keperluan melahirkan graduan berfikrah Islamik dan agar pihak  pengurusan stesen TV hanya membenarkan penerbit yang mempunyai fikrah Islamiah sahaja dalam menerbitkan rancangan bergenre Islamik. Ini kerana keseluruhan konsep rancangan TV Islamik adalah cerminan manifestasi fikrah penerbit yang menghayati Islam dalam kehidupannya.

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MACROECONOMIC PRACTICES OF ANCIENT MALAY STATE: THE INTERNATIONAL TRADE TAX STRUCTURES OF THE OLD KEDAH SULTANATE CIRCA 1600 A.D.

Mokthar Hj. Ismail (pp.258-267)

 

This paper explained the macroeconomic practices, specifically fiscal policy involving taxation, of an ancient Malay state known as the Old Kedah circa 1600 A.D. It was a maritime state, politically a sultanate government and economically dependent on international trade. The key references for this study were a transliteration text as well as a translation text of an old manuscript known as “Undang-undang Kedah” or the Laws of Kedah originally dated back to 1067 A.H. (1650 A.D.). The study found out that the concept of macroeconomic practices pertaining to the international trade tax structures of the Old Kedah were principally similar as compared to the one being practiced in Malaysia today. This fact proved that the macroeconomic practices taken by the forefathers of the Malays more than 360 years ago were the same as of today, even though their management approach and tax magnitude were different.

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MEMPERKASA EKONOMI DAN KEWANGAN INSTITUSI PENGAJIAN TINGGI ISLAM (IPTI) DI MALAYSIA: PANDANGAN DAN CADANGAN

Mokthar Hj. Ismail (pp.268-282)

 

Penulisan ini membincangkan pendekatan untuk memperkasa prestasi ekonomi dan kewangan institusi pengajian tinggi Islam (IPTI) di Malaysia. Metodologi yang digunakan ialah pemerhatian terhadap amalan dan pengalaman pihak pengurusan IPTI dalam mengurus tadbir organisasi pendidikan berteras Islam. Matlamat utama penulisan ini ialah untuk berkongsi pandangan dan cadangan bagaimana sesebuah IPTI boleh memperkasakan ekonomi dan kewangannya bagi memastikan kewujudannya berpanjangan dan pelaksanaan operasinya berjalan lancar tanpa sebarang gangguan. Antara cadangan yang dikemukakan ialah IPTI perlu mengenalpasti dan mengambil manafaat dari penyumbang utama kepada ekonomi dan kewangannya, pertembungan kepentingan diantara lembaga pengarah organisasi yang memiliki IPTI dan lembaga pengelola IPTI harus dielakkan, IPTI mestilah merangka pembangunan ekonomi dan kewangan bersifat strategik serta membangunkan kekuatan ekonomi dan kewangan berteraskan zakat dan wakaf.

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KESAN GANJARAN DAN PERSEKITARAN KERJA TERHADAP KOMITMEN AFEKTIF STAF SOKONGAN

Zaini Jamaludin & Muhammad Zhafir Zawawi (pp.283-288)

 

Pekerja adalah antara penentu yang paling penting dan adalah faktor utama yang menentukan kejayaan organisasi dalam persekitaran yang kompetitif. Jika diuruskan dengan baik, komitmen pekerja boleh membawa kepada akibat yang berfaedah seperti keberkesanan meningkat, peningkatan prestasi, produktiviti dan kehadiran. Kajian ini bertujuan untuk melihat kesan ganjaran dan persekitaran kerja terhadap komitmen afektif para kakitangan di peringkat sokongan di sebuah IPTS Islam. Hasil kajian menunjukkan bahawa kedua-dua faktor ini mempunyai kesan yang positif kepada pembentukan komitmen afektif. Namun begitu, analisa regresi mendapati faktor ganjaran lebih mempengaruhi komitmen afektif berbanding persekitaran kerja.

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