Perakaunan isirumah tidak mendapat tumpuan dari para penyelidik kerana ia tidak berkait dengan aktiviti menjana keuntungan Hopwood (1994). Jesteru, kajian ini mengkaji potensi amalan perakaunan di kalangan isirumah di Malaysia dan kajian ini telah melibatkan 218 keluarga di mana setiap ketua isirumah diminta untuk melengkapkan borang soalselidik. Perbincangan dengan pihak perbankan dan perunding kewangan juga telah diadakan. Dalam bahagian pertama, empat aspek perakaunan telah dikaji iaitu belanjawan, penyimpanan rekod, pembuatan keputusan dan perancangan kewangan jangka panjang. Kajian ini mendapati ke empat-empat amalan tersebut telah menjadi amalan isirumah di Malaysia terutama amalan penyediaan belanjawan walaupun tidak selengkap amalan yang dilakukan oleh entiti perniagaan. Kesan daripada amalan ini, isirumah berada dalam keadaan yang positif seperti permuafakatan bersama pasangan dalam pengurusan kewangan keluarga, hubungan sesama isirumah menjadi semakin harmoni dan keputusan ya.....

873 hits

Perakaunan isirumah tidak mendapat tumpuan dari para penyelidik kerana ia tidak berkait dengan aktiviti menjana keuntungan Hopwood (1994). Jesteru, kajian ini mengkaji potensi amalan perakaunan di kalangan isirumah di Malaysia dan kajian ini telah melibatkan 218 keluarga di mana setiap ketua isirumah diminta untuk melengkapkan borang soalselidik. Perbincangan dengan pihak perbankan dan perunding kewangan juga telah diadakan. Dalam bahagian pertama, empat aspek perakaunan telah dikaji iaitu belanjawan, penyimpanan rekod, pembuatan keputusan dan perancangan kewangan jangka panjang. Kajian ini mendapati ke empat-empat amalan tersebut telah menjadi amalan isirumah di Malaysia terutama amalan penyediaan belanjawan walaupun tidak selengkap amalan yang dilakukan oleh entiti perniagaan. Kesan daripada amalan ini, isirumah berada dalam keadaan yang positif seperti permuafakatan bersama pasangan dalam pengurusan kewangan keluarga, hubungan sesama isirumah menjadi semakin harmoni dan keputusan ya.....

746 hits

Hasrat kerajaan Malaysia untuk menjadi hab pengajian tinggi terkemuka mendorong pihak pengurusan universiti menambah baik sistem pengukuran pre stasi yang digunakan bagi keperluan memenuhi tuntutan pemegang taruh yang pelbagai. Sistem pengukuran prestasi daripada organisasi perniagaan diadaptasi sebagai alat pengurusan universiti dengan mengambil kira kecemerlangan universiti bergantung kepada prestasi kerja pensyarah. Kekurangan kajian yang mengukur kesan sistem pengukuran pre stasi terhadap prestasi kerja di peringkat individu menjadi fokus utama kajian ini. Lima hipotesis diuji dalam kajian ini dibina berdasarkan Model Prestasi Kerja yang menekankan interaksi antara peluang, kapasiti dan kesanggupan sebagai faktor yang mempengaruhi prestasi kerja individu. Sistem pengukuran prestasi mewakili dimensi peluang, kompetensi mewakili kapasiti dan kepuasan kerja pula mewakili kesanggupan diuji sebagai faktor yang mempengaruhi prestasi kerja pensyarah. Kajian menggunakan kaedah tinjauan di .....

1201 hits

1350 hits

588 hits

892 hits

Co-operatives in Malaysia have urgent jobs in creating business frameworks, and making it workable for the nation to join the worldwide co-operatives society and refined economies. Thus, top management in Malaysian cooperatives aggressively design and implement their strategic plan through strategic accounting procedures in leadership. The purpose of this research is to examine the association between the contemporary management accounting practices (MAP) and managerial performance in the Malaysian’ co-operative sector. Management team from the 100 leading co-operatives in Malaysia were the respondents. Descriptive on the adoption level and its relationship with the managerial performance has been analysed. The finding indicates the level of contemporary MAP is high and there is significant relationship between contemporary MAP and managerial performance among Malaysian Co-operatives. This research offers a exclusive details investigation of the contemporary MAP and an signal of upco.....

835 hits

Purpose of this paper to examine the relationship between financial engineering and financial performance in Iraq commercial banks. Design/Methodology/Approach: Data were collected from Iraq commercial banks, 130 employees working in Iraq commercial banks. The data were analyzed using structural equation method via Smart PLS 3.0 to examine relationship between financial engineering and financial performance in Iraq commercial banks. Findings: P value shows that there is positive significant relationship between investment strategies and financial performance. In addition, the result shows the direct effects between strategic investment and financial performance. The findings of the study discovered that technological innovation is not significant. Moreover, there is positive relationship between technological innovation and financial performance in Iraq commercial banks. In addition, P value shows that 0.000. The result shows the positive relationship between investment strategies an.....

752 hits

Co-operatives in Malaysia have crucial roles in developing business systems, and making it possible for the country to join the global co-operatives society and sophisticated economies. Therefore, top management in Malaysian Co-operatives are aggressively designing and executing their strategic plan through management accounting practices. The purpose of this research is to examine the association between the contemporary management accounting practices and managerial performance in the Malaysian’ co-operative sector. An empirical survey via questionnaires conducted on a sample of 100 leading co-operatives in Malaysia and management team of each co-operatives were the respondents. Descriptive statistics on the adoption level and its relationship with the managerial performance has been analysed. The finding indicates the level of contemporary management accounting practices is high and there is significant relationship between contemporary management accounting practices and manageme.....

541 hits

This study aims to develop a schoolpreneur model appropriate for Malaysia's secondary school environment. The current study surveyed students participating in the Program Tunas Commerce (PROTUNe) and the Young Entrepreneurs Association (PUM) in the states of Perak, Selangor, and Negeri Sembilan to accomplish these purposes. A survey-based technique was used to collect data, and 400 students participated. With a cross-sectional research design, this research uses a quantitative research methodology. This research employed exploratory factor analysis (EFA), confirmatory factor analysis (CFA), and structural equation modeling (SEM) for statistical analysis. The study's findings show that six highlighted factors can be incorporated to develop a schoolpreneur model. These factors all significantly affect the schoolpreneur model. A significant correlation of the schoolpreneur model of more than 60% indicates the significance of talent skills, mentors, incubators, individual personality, role.....

96 hits