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ANALISIS Jilid 5, Bil. 1 & 2 Jun/Disember 1998

The Role of Motivation in the Link Between Budgetary Participation and Managerial Performance
Shamsul Nahar Abdullah
School of Accountancy
Universiti Utara Malaysia
Abstract Ɩ Full Text
This study attempts to replicate and extend the previous study by Brownell and Mclnnes (1986), who failed to provide evidence of significant influence of motivation on the link between budgetary participation and managerial performance. Using the model developed by House (1 971), which was used by Brownell and Mclnnes (1986) to gauge motivation, the present study investigates the influence of each of the components making up the model by using a partial correlation test. Questionnaires were sent to 118 middle-level managers from randomly selected companies in Sydney and 79 completed questionnaires were returned. The findings from using partial correlation analysis of the data reconfirmed the earlier insignificant influence of the components of the House (1971) expectancy model by Brownell and Mclnnes (1986) on the link between budgetary participation and performance.

The Problems of Fraud and Corruption in Financial Institutions
Teh Yik Koon
School of Social Development
Universiti Utara Malaysia
Abstract Ɩ Full Text
This paper is a product of case studies on fraud and corruption in financial institutions in Malaysia. It involves piecing together the complicated cases in order to show how fraud can be committed in financial institutions. The examples of fraud that will be given illustrate the different ways money can go missing. However, due to banking secrecy, no names of the financial institutions will be revealed. In the first section, this paper will give examples of fraud that have taken place in order to illustrate the different ways it can be perpetrated and how the money cango missing. From the examples given, the structure of the organisation that is problematic and conducive to fraud and corruption will be discussed, and this will be the focus of the second section. This will shed some light on the possible preventive methods that can be adopted by the organisation. Lastly, some suggestions will be given on what can be done to help lessen fraud and corruption in financial institutions.

The Applicability of the P-Star Approach of Modelling Inflation in a Developing Country: The Case of Malaysia
Muzafar Shah Habibullah
Department of Economics
Universiti Putra Malaysia
Abstract Ɩ Full Text
The P-Star approach of modelling inflation proposed by Hallman et al. (1 989) has been widely tested for the United States and other developed countries. However, the applicability of the P-Star model for the developing countries is yet to be determined. Thus, the main purpose of the present paper is to add to the current literature on the robustness of the P-Star approach by testing it with respect to a developing country-Malaysia. Using a sample period of 1981:1 to 1994:4, our results suggest that the monetary data for Malaysia do not support the P-Star model approach of modeling inflation.

Mandatory Disclosure in the Annual Reports of General Insurers in Malaysia
Ku Nor Izah Ku Ismail & Shamsul Nahar Abdullah
School of Accountancy
Universiti Utara Malaysia
Abstract Ɩ Full Text
This research attempts to investigate the extent to which firms conducting general insurance business comply with the disclosure requirements stipulated in MAS 3 (Accounting for General Insurance Business), which was issued and adopted by the Malaysian Institute of Accountants (MIA) in 1991, and the standard related to investments, namely SI 25 (Accounting for Investments). Based on the annual reports of 35 general insurers for the year 1994, the disclosure level was found to be unsatisfactory. The study further showed that insurance companies listed on the KLSE tend to have better disclosure compared with non-listed firms. Firm's size negatively influenced the level of disclosure. The size of the auditing firm, the scope of business and the number of shareholders did not influence the level of disclosure in this study.

Trends and Patterns of Federal Government Spending in Malaysia
Dawood M. Mithani, Sallahuddin Hassan & Abdul Razak Chik
School Of Economics
Universiti Utara Malaysia
Abstract Ɩ Full Text
This paper reviews the growth and composition of Federal Government spending in Malaysia during the Post-New Economic Policy era, with a comprehensive approach and analytical outlook. Between 1970 and 1997 the compound annual growth rate of total government expenditure was estimated at 11.3 percent. During the 1970s and 1980s, a fiscal imbalance in expenditure pattern emerged as a result of excessive growth in operating expenditure against that of developing expenditure. Government spending as percentage of GNP declined from 34.1 percent in 1990 to 20.3 percent in 1997. In a relative sense, this suggests that Malaysia currently has the smallest government involvement, even compared to Japan and the USA's market-oriented mixed economies. The expenditure pattern and policy of the Malaysian government reveals its real concern for the social sector development and eradication of poverty, besides sound fiscal fundamentals contained in surplus budgets in recent years. Our study, however, suggests that economizing in government spending is more important than budgetary curtailment. The government should appoint an advisory Public Expenditure Committee, and publish a 'White Paper' on spending programmes on a regular basis. The fiscal management may further be improved by incorporating 'rolling expenditure programming' in the budgetary implementation. The on-going fiscal reforms should be made more effective to establish a prudent government sector with enhanced efficiency and productivity.

The Existence of Conventional Banking Profitability Theories in the Islamic Banking System
Nor Hayati Ahmad & Sudin Haron
School of Management
Universiti Utara Malaysia
Abstract Ɩ Full Text
This study verifies the existence of profitability theories applied to conventional banks in Islamic banking. With some adjustments to Bourke's methodology, we find that determinants such as capital ratio, liquidity, interest rate and money supply have a similar effect on Islamic banks. There are also differences which could be used as evidence that Islamic banks are, in fact, distinct from conventional banks. Support is found for the risk-aversion theory and no evidence is found for the efficient-structure and expense-preference theories.

Ketidakseimbangan Agihan Industri dan Migrasi Penduduk di Negeri Kedah
Asan Ali Golam Hassan
Sekolah Ekonomi
Universiti Utara Malaysia
Abstrak Ɩ Full Text
Kedah dikenali sebagai "Periuk Nasi Malaysia", namun dengan peredaran masa, sumbangan sektor pertanian semakin berkurangan. Kini Kedah berada dalam proses transformasi ekonomi daripada berasaskan pertanian kepada berasaskan perindustrian. Sektor pertanian di negeri ini yang menyumbang 44% daripada KDNK dalam tahun 1988 telah berkurangan kepada 35% pada tahun 1990. Sementara itu, antara tahun 1994-1995, sektor perindustrian telah tumbuh pada kadar 16% berbanding sector pertanian dengan 2.5% akibat dominasi padi dan getah yang semakin berkurangan. Dalam proses transformasi ekonomi ini, akan berlaku masalah ketidakseimbangan agihan industri antara wilayah. Industri-industri yang berasaskan teknologi moden akan tertumpu di wilayah-wilayah yang agak maju, manakala wilayah-wilayah yang mundur akan terus dipinggirkan. Selain itu, proses transformasi ekonomi juga akan membawa kepada masalah migrasi penduduk terutamanya penduduk lelaki ke kawasan bandar yang seterusnya akan meningkatkan nisbah tanggungan penduduk di kawasan luar bandar. Dengan menggunakan Koefisien Penempatan, penyelidik menyenaraikan ketidakseimbangan pengkhususan penempatan mengikut industri di negeri Kedah.

Penglibatan Sosial, Konsep Kendiri dan Kesejahteraan Hidup Orang Tua yang Tinggal di Pondok
Tengku Aizan Hamid & Julaini Jusof
Jabatan Pengajian Pembangunan Keluarga
Fakulti Ekologi Manusia
Universiti Putra Malaysia
Abstrak Ɩ Full Text
Kajian ini memberi gambaran mengenai kesejahteraan hidup yang dirasai di kalangan orang tua yang berumur 55 tahun ke atas. Kekerapan penglibatan sosial, kepuasan penglibatan sosial dan konsep kendiri serta perkaitannya dengan kesejahteraan hidup orang tua menjadi tumpuan dalam kajian ini. Kajian ini mendapati pembolehubah sosiodemografi iaitu umur (r = -0.29, p ≤ 10.01), bilangan anak (r = 0.25, p ≤ 10.05) dan taraf kesihatan (x2 =4.61, p ≤ SO.01) mempunyai perkaitan yang signifikan dengan penglibatan sosial. Seterusnya kajian ini juga mendapati pembolehubah sosiodemografi iaitu umur (r = -0.24, p ≤ 10.01), bilangan anak (r = 0.22, p ≤ 10.05) dan taraf kesihatan (x2= 6.42, p 10.05) mempunyai perkaitan yang signifikan dengan konsep kendiri. Beberapa faktor didapati mempunyai perkaitan yang sangat signifikan dengan kesejahteraan hidup, iaitu, penglibatan sosial (r = 0.36, p 10.01), konsep kendiri (r = 0.58, p ≤ 10.01), umur (r = 0.21, p ≤ 10.05) dun taraf kesihatan (x2 = 6.87, p ≤ 10.01). Hasil kajian secara purata menunjukkan penglibatan sosial, konsep kendiri dan taraf kesihatan adalah penting untuk meningkatkan kesejahteraan hidup orang tua.
Kata kunci: Penglibatan sosial, konsep kendiri, kesejahteraan hidup, warga tua, pondok.

Kualiti Perumahan dan Kualiti Hidup
Nurizan Yahaya
Fakulti Ekologi Manusia
Universiti Putra Malaysia
Abstract Ɩ Full Text
Previous studies have shown that quality housing is closely related to quality of life. Individuals and families who stay in good housing and an environment equipped with facilities and services were found to have a higher level of quality of life. Based on some local studies, this paper attempts to relate quality of housing and quality of life in Malaysia. Earlier studies have shown that not only is housing important as a basic physical structure, but is also crucial for social, economical and physiological support. Housing owned by a household is determined by income and the awareness of the advantages of staying in a house at an affordable price. High quality houses normally offer better physical environment as compared to low quality houses. Simultaneously it is one of the major components which reflects a higher quality of life. Thus, housing planning should take these factors into consideration in its implementation especially for the low and poor groups. Housing quality based on both objective and subjective measurements, and a combination of both measurements were also discussed in this paper. The role of the state on the planning and implementation of housing programmes in the country was examined to understand the housing performance in Malaysia.

Pendidikan Dan Penggunaan Komputer Di Sekolah Menengah Negeri Kedah Darul Aman
Abdul Razak Saleh, Haslina Mohd, Zahurin Mat Aji, Huda Ibrahim & Salina Ismail
Sekolah Teknologi Maklumat
Universiti Utara Malaysia
Abstrak Ɩ Full Text
Kertas ini melaporkan hasil kajian tahap pendidikan dan penggunaan komputer di sekolah menengah di negeri Kedah Darul Aman. Sejumlah 78 buah sekolah (94.0%) telah mempunyai peralatan komputer dan hanya dua buah sekolah di luar Bandar (4.8%) yang belum mempunyai peralatan komputer. Sebanyak 61 buah sekolah (76.3%) telah menubuhkan kelab komputer. Didapati peratus guru yang terlibat dengan kelab komputer adalah kurang daripada 15.0%. Penasihat kelab merupakan bidang tugas yang paling ramai (52.6%) disandang oleh guru berbanding dengan bidang tugas sebagai tenaga pengajar (29.0%) dun AJK kelab komputer (18.4%). Sepanjang penglibatan guru dalam kelab komputer, ada guru yang tidak pernah mengikuti sebarang kursus komputer. Majoriti guru (89.0%) yang pernah mengikuti kursus komputer merasakan kursus yang diikuti tidak mencukupi. Secara keseluruhannya guru kelab komputer sederhana mahir mengendalikan perisian grafik dan kurang mahir menggunakan perisian pemprosesan perkataan, lembaran kerja dan pangkalan data.

Title                        : Modern Public Finance : Theory and Practise
Author                     : D.M. Mithani
Publisher                : Himalaya Publishing House, Mumbai, India
Year                       : 1998
Reviewer                : Sulaiman Mahbob
Modern Public Finance written by Dr. D.M. Mithani, and recently published in India, is another addition to the literature on public finance. Mithani elaborates his discussion on public finance theories and concepts, taking examples mainly from India. Not only has the author included traditional areas of public finance such as analysis of the role of government, effects of taxation and expenditures and social costbenefit analysis, he has also incorporated issues on debt management and federal finance as well as fiscal policy. The latter concerns are pertinent issues to developing countries such as Malaysia.
In discussing the subject, Mithani, as expected, has drawn upon not only traditional viewpoints from earlier authors such as Keynes, Hicks, Pigou and Musgrave, but he has also updated us with recent views such as those of Adolf Wagner, and incorporated concerns such as supplyside economics.
The book should be welcomed by public finance students as it provides a more recent and updated discussion on the subject. The last good and comprehensive treatment of the subject was by Musgrave and Musgrave (1973), which became a textbook for many public finance courses in the seventies and eighties.
Mithani has elaborated in good detail on the role of fiscal policy in national economic management, particularly on the need for coordination on fiscal and monetary policies. It is difficult to get a coordinated view, as fiscal policy is often subjected to political influences. Mithani could however have ventured further by elaborating on the changes taking place around the world, on the need to deregulate and liberalise as well to down-size the public sector by undertaking privatization this is done in order to let the private sector be the engine of economic growth.
It is also a somewhat regretted that the author has heavily emphasized on the Indian experience. However, this is quite understandable; perhaps he wanted to meet the needs of those interested in the subject, specifically those in India. With the strong presence of the government in the economy of many developing countries, it would be beneficial to readers if Mithani had brought in experiences from a few other developing countries, such as Malaysia, for which much data is available. If he had done so, the book would readily find a market as a textbook in many other countries.
Notwithstanding the above comments, I think it is a good book that will be useful to students and instructors of economics and political economy and those interested in public management in developing countries. This is in view of the book's wide coverage of the various dimensions of public finance.

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