3,144 research outputs found
Pioneers of Library Movement in Pakistan
No full textThe paper aims to describe in brief the contribution of seven leaders of Pakistan librarianship, viz. K.B. Khalifa M. Asadullah, Prof. Dr. Abdul Moid, Dr. Abdus Subuh Qasimi, Muhammad Shafi, Fazal Elahi, Khawaja Nur Elahi and S. V. Hussain. The early library developments are given for better understanding of the role of these leaders
Book Talk with Author: Puan Faza Fayza Mohd Fawzy
No full textPenerbit UiTM dengan kerjasama Perpustakaan Tun Abdul Razak (PTAR) menjemput seluruh warga kampus dan masyarakat untuk menyertai secara langsung program Book Talk with Author, sebuah inisiatif kolaboratif dalam usaha membudayakan ilmu melalui pembacaan dan perbincangan buku
Comprehensive performance measurement system and job performance : influence of role stress, organisational commitment and locus of control / Zarinah Abdul Rasit
No full textPrior research has highlighted the limitations of traditional management control and performance measurement systems (PMS) whereby the systems were claimed to be inadequate for today’s business environment. The shortcomings of traditional PMS have led to the use of more comprehensive PMS. Extant research indicates Comprehensive Performance Measurement System (CPMS) is widely used in organisations for decision facilitating and influencing purposes. Empirical evidences also show that the number of companies adopting multiple PMS (i.e. Balanced Scorecard) for performance measurement and evaluation is increasing. However, recent research provides inconsistent findings on the relationship between the use of CPMS and performance. These findings imply that CPMS may not necessarily lead to better performance, as the effectiveness of CPMS could be subjected to the limitation in the manager’s cognitive abilities. In particular, the research in the context of evaluative judgement implies that there are drawbacks from CPMS as there are limitations in the manager’s cognitive abilities. Information could be overloaded due to variations or too many measures used in a CPMS.
Review of the literature suggests that research that examines behavioural consequences of the informational characteristics of CPMS is lacking suggesting there may be an indirect relationship between CPMS and performance. Drawing from this gap in the literature, using cognitive motivational theory, this research examines whether the link between CPMS and job performance is influenced by role stress, organisational commitment and locus of control. This research will also contribute to provide further understanding of the effect of MAS, in the context of PMS on individual performance. Specifically, this research proposes that CPMS may affect job performance via mediating variables of role stress (role ambiguity and role conflict) and organisation commitment (affective commitment). Based on the social learning theory, this research also predicts that a manager’s personality of traits, locus of control (internal and external manager) influences the relationship between the decision-facilitating role of CPMS and job performance. Data were collected using questionnaire survey and interviews. The sample comprised business unit (BU) managers of manufacturing companies, members of the Federation of Malaysian Manufacturer (FMM).
Based on useable survey responses of 120 business unit managers, the results show the role ambiguity (role stress dimension) and organisational commitment mediate the relationship between CPMS and job performance. However, there is no evidence on the mediation effect of role conflict in the relationship. This implies CPMS will enhance job performance through the presence of high level of organisational commitment and lower role ambiguity. The moderation effect of locus of control is only identified in the relationship between CPMS and role ambiguity. However, no support was found for the moderating effects of locus of control in each relation between CPMS and organisational commitment, role conflict and job performance. Finding implies manager’s locus of control personality influence the use of PMS information and behaviour. Particularly, internal managers who perceive that they are in control of their performance will have higher motivation, thus would perform better than external manager. The interview results provide further insights and support for the survey findings. Role ambiguity and organisational commitment play important role in the use of CPMS to improve job performance. There is evidence indicating managers’ locus of control personality influence the use of CPMS and managers’ behaviour
Accounting ratios and prediction of companies failure trading and service industry / Azlina Rahim, Anita Jamil and Zarinah Abdul Rasit
No full textThis study examines the use of accounting ratios as a prediction of company's failure in trading and services industry on the Main Board of Bursa Malaysia. The accounting ratios were calculated based on the information disclosed in the financial statements of the companies that were listed from 1991 to 2000. The study identifies the relationship between accounting ratios and companies failure. Four accounting ratios were selected and constructed. Each ratio represents the major categories namely liquidity, profitability, gearing and earning per share (EPS).
The relevant data were obtained through analysis of annual reports In the Bursa Malaysia library. Further, the study attempts to find out which ratio was the best predictors to predict the company's failure and do the ratios provide information m decision-making process. The findings reveal that all the selected ratios were significant at P<0.01 and P<0.05 Thus, it can be concluded that all the four ratios that been selected were able to predict whether the company is success or failure. The results show that Liquidity ratio (Current ratio) and EPS tend to be the most powerful tool in measuring the performance of trading and service industry. In summary, this study concludes that all the four ratios in the study could be used as predictors for corporate solvency
Motivated Strategies for Learning Questionnaire (MSLQ) : an empirical analysis of the value and expectancy theory / Wee Shu Hui, Maz Ainy Abdul Azis and Zarinah Abdul Rasit
No full textOne of the purposes of this study is to find the motivated behaviour of Accounting students towards their studies. This study was conducted on UiTM students studying accounting either as a course or as part of another course
in Shah Alam. Self-efficacy, the expectancy component of motivation, refers to the confidence of the students 'own capabilities in performing a task. In contrast, the value component, task value relates to the reasons for doing the
task. The results indicate that self- regulated learning is inspired by selfefficacy and task value. Students need the skill and knowledge and the will to use them to become self-regulated learners
Accounting ratios and prediction of companies failure - trading and service industry / Azlina Rahim , Anita Jamil , Zarinah Abdul Rasit
No full textStudents’ challenges and mitigation factors during COVID-19 pandemic on teaching and learning method / Aida Hazlin Ismail, Nadiah Abdul Hamid and Zarinah Abdul Rasit
No full textThe research focuses on identifying challenges and problems faced by the students experiencing the online learning during pandemic covid 19. In this regard, this paper aims to identify factors that may influence online learning among the university students, their perceptions on online learning and the use of E-learning platforms. An online survey based on a semi-structured questionnaire was conducted. Data was collected from 153 students from one of the public universities in Malaysia. The results of the research revealed that students are facing challenges with the online learning. Internet connections, incompatible gadget to join the online lecture are some of the challenges faced by the students. This is to help the students to watch the video during their revision time. Technical issues are the most important, followed by teachers’ lack of technical skills and their teaching style improperly adapted to the online environment. However, students provide some suggestions to improve the situation such as for the lecturers to provide recorded lecture video after each learning session and creating interesting lecture using the information technology applications and facilities. Based on these findings, research implications for universities and researchers are discussed
Shaykh Abdul Qadir Bin Abdul Rahim Bukit Bayas Dan kitabnya risalah fi Bayan Hukm Al-Bay? Wa Al-Riba: satu sorotan
No full textIn the past, Malay Muslims contributed by enriching the collection of writings. Among them is Shaykh ‘Abdul Qadir bin ‘Abdul Rahim Bukit Bayas. His book, entitled Risalah Fi Bayan Hukm Al-Bay’ Wa Al-Riba is an essential reference, particularly in discussingFiqh al- Mu’amalat. This study will attempt to highlight the author’s biodata and the history of the book, how the manuscript is tracked, as well as analysing the content of his book. The data were collected from library research, documentation method and interviews. Then, they were analysed by analysis content method. The study found that Shaykh is one of the Malay scholars who played a role in delivering the Fiqh al-Mu’amalat in the local mould. In conclusion, the author is considered to be an influential scholar in Terengganu although he is not so famous. The book should be consulted in order to gain benefit therefrom
Organisation isomorphism as determinants of environmental management accounting practices in Malaysian public listed companies / Aliza Ramli, Fatin Nabilah Abd Razak and Zarinah Abdul Rasit
No full textRising environmental issues due to companies’ activities and the public’s demand for a better environment has caused companies to face pressures from their stakeholders. However, in Malaysia, the implementation level of environmental practices is still moderate among public listed companies. This study, therefore, examines the organisational isomorphism as the determinant of the extent of environmental management accounting practices by Malaysian public listed companies in the Main Market based on institutional theory. Coercive, normative and mimetic isomorphism were taken as the determinants of the extent of usage of environmental management accounting. Survey method was used where an online questionnaire for data collection was send to Malaysian public listed companies. Statistical analyses were used to analyze the variables. The survey results revealed that these companies to a great extent have implemented environmental management accounting. It was also found that coercive isomorphism significantly influenced the environmental management accounting practices of Malaysian public listed companies. This suggests that companies will implement environmental-related practices with the existence of coercive pressures, derived from the government and the company’s shareholders. The implementation of environmental management accounting is beneficial to overcome the problem of traditional management accounting which fails to incorporate environmental hidden costs. Thus, the empirical findings from the study put forth the crucial specific factors that can aid the government to encourage companies to become responsible and contribute to green initiatives through environmental management accounting practices
The effect of strategic performance measurement system on self-efficacy and creativity from levers of control perspectives / Nurulhuda Mohd Nafi, Rozainun Abdul Aziz and Zarinah Abd Rasit
No full textStrategic Performance Measurement System (SPMS) have gain attention and become the debatable subject among the academician particularly in 21th century. Generally, the purpose of SPMS is help managers to define and achieve strategic objectives, drives motivation and attitude toward achieving strategic goals and ultimately generate superior performance. Even though SPMS provide comprehensive coverage of importance aspect of business operation for managers to perform decision making, however, recent studies on negative effect of SPMS was been critics for several reasons including creating tension which brought to negative behavior particularly reducing self-competence among the managers, stifle innovation that resulted manager unable to be creative in performing their business activities finally lead to poor company performance. Surprisingly, some evidence provides no effect on organizational performance. In response this, academician have devoting attention on the extensive research on the development of performance measurement system and highlighting its roles as strategic development and its implementation for better organizational performance. Nevertheless, the knowledge on the SPMS use in practice the role in supplying information for decision making on individual motivation and creativity provided ambiguous results. Thus to fill the gap, this study developing the model in explaining of how the effect of SPMS on job performance by using Simons lever of control framework via interactive and diagnostic use of SPMS promote motivation and creativity among the member of organization. By applying self-efficacy theory, this study propose that SPMS use can increase self-efficacy and creativity thus enhance job performance
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