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International Journal of Management Studies (IJMS) Vol. 16, No. 1 June 2009

Pembangunan Jadual Input-Output Wilayah dan Analisis ke atas Struktur Industri Selangor
Mohd Yusof Saari & Zakariah Abdul Rashid
Fakulti Ekonomi dan Pengurusan
Universiti Putra Malaysia
 
Abstract Ɩ  Full Text
Artikel ini membentangkan hasil kajian ke atas pembangunan jadual input-output negeri Selangor yang dianggar dengan menggunakan teknik RAS pada tahun 2000. Dengan menggunakan andaian kesamaan penggunaan input dan teknologi pengeluaran antara Selangor dan Malaysia, struktur aliran antara industri Selangor dianggar berasaskan struktur aliran antara industri nasional. Jadual input-output yang dianggar kemudiannya digunakan untuk menjalankan analisis ke atas struktur pengeluaran industri Selangor. Hasil kajian mendapati Selangor memiliki struktur pengeluaran industri yang sederhana dan terlalu bergantung kepada import dan eksport. Analisis ke atas kaitan antara industri mendapati sektor pembuatan, perlombongan dan kuari, dan perkhidmatan kerajaan merupakan sektor-sektor strategik di Selangor yang dapat memberi impak besar ke atas pembangunan ekonomi negeri.
 

 
Sikap, Norma Subjektif dan Kawalan Gelagat Ditanggap Terhadap Niat Gelagat Kepatuhan Zakat Pendapatan Gaji
Zainol Bidin & Kamil Md. Idris
College of  Business
Universiti Utara Malaysia
 
Abstract Ɩ  Full Text
Sorotan kajian berkaitan zakat menyentuh soal bagaimana pelbagai faktor mempengaruhi kepatuhan zakat ke atas pendapatan penggajian. Namun begitu, faktor niat tidak dibicarakan dalam model gelagat kepatuhan zakat gaji sebelum ini, sedangkan niat adalah elemen yang terdekat sekali dalam menentukan gelagat seseorang. Bagaimanapun, faktor niat tidak boleh berlaku secara tersendiri kerana ada beberapa faktor lain pula yang berkait rapat dengan ketentuan niat. Justeru, kajian ini dijalankan bagi mengenal pasti faktor penentu niat gelagat kepatuhan zakat gaji dalam kalangan anggota masyarakat Islam di negeri Kedah. Teori Gelagat Terancang (Theory of Planned Behavior) yang dibangunkan oleh Ajzen (1985) digunakan sebagai landasan kepada kajian ini. Meskipun demikian, kajian ini menggunakan pendekatan yang berbeza daripada kebiasaannya, iaitu menghuraikan faktor sikap dan faktor norma subjektif dalam teori berkenaan kepada dimensi yang lebih khusus bagi mendapat kefahaman yang lebih jelas dan komprehensif. Hasil kajian menunjukkan bahawa sikap dan norma subjektif masing-masing dapat dileraikan kepada enam dan tiga komponen. Kesemua komponen tersebut apabila diuji dalam model regresi berganda menghasilkan dapatan yang lebih jelas. Tiga komponen sikap, tiga komponen norma subjektif, dan kawalan gelagat ditanggap berhubungan secara positif dan signifikan ke atas niat gelagat kepatuhan. Justeru, kajian ini menyokong bahawa sikap dan norma subjektif terhadap niat gelagat kepatuhan zakat gaji adalah terdiri daripada pelbagai dimensi dan lebih jelas dikaji dengan menggunakan setiap dimensi tersebut sebagai angkubah berasingan. Justeru, pihak berkuasa zakat disarankan membuat dan melaksanakan suatu pelan tindakan yang memfokus kepada bentuk sikap, kumpulan rujukan serta faktor kawalan gelagat ditanggap.
 

 
Kesahan dan Kebolehpercayaan Alat Ukur Orientasi Pembelajaran Matematik (OPM)
Arsaythamby Veloo  &  Rosna Awang Hashim
College of Arts and Sciences
Universiti Utara Malaysia, Malaysia
 
Abstract Ɩ  Full Text
Alat ukur Orientasi Pembelajaran Matematik (OPM) digunakan untuk mengukur tingkah laku individu berdasarkan lima gagasan iaitu sikap pembelajaran, kebimbangan, tabiat pembelajaran, tingkah laku penyelesaian masalah dan persekitaran pembelajaran dalam Matematik. Kajian ini bertujuan untuk menentukan kesahan, kebolehpercayaan, skala dan hubungan antara gagasan OPM berdasarkan alat ukur “The Study Orientation Questionnaire in Mathematics”(SOM) yang diubahsuai. Kajian ini menggunakan 76 item daripada SOM dengan tambahan sebanyak 17 item untuk mengakses atribut afektif dalam kalangan pelajar. Seramai 195 pelajar tingkatan empat dipilih daripada sebuah sekolah menengah di negeri Kedah yang terdiri daripada 86 (44%) adalah lelaki dan 109 (56%) adalah perempuan. Dari segi kesahan alat ukur OPM (93 item), metod back translation digunakan. Data dianalisis dengan menggunakan SPSS versi 12 bagi mengukur kesahan gagasan, ujian Chi-Square (Bartlett ’s Test of Sphericity) dan Kaiser-Meyer-Olkin (KMO) dan ujian kebolehpercayaan (Cronbach’s alpha). Bagi skala LIKERT, WINSTEP versi 3.48 digunakan untuk menentukan bentuk respons yang dikehendaki. Dapatan kajian ini menunjukkan kelima-lima gagasan OPM mempunyai nilai kebolehpercayaan melebihi 0.7. Kesemua gagasan mempunyai hubungan antara satu sama lain dan ini menunjukkan keteguhan untuk mengukur OPM. Skala LIKERT yang pada mulanya mempunyai lima pilihan (12345) dij adikan empat pilihan (12245) dengan menggunakan step measures at interaction. Ini menunjukkan pilihan 3 (tidak pasti) terlindung di bawah pilihan 2 (tidak setuju) adalah respon yang berkadaran yang sama. Kajian ini berjaya membina alat ukur OPM yang mengandungi 72 item. Alat ukur ini telah memenuhi kriteria-kriteria psikometrik seperti kesahan, kebolehpercayaan, skala dan hubungan antara gagasan OPM untuk mengakses gagasan afektif pelajar dalam 58 pembelajaran Matematik. Oleh itu OPM dapat digunakan oleh guru, kaunselor dan pengetua untuk mengakses OPM dalam memahami atribut afektif pelajar dalam pembelajaran matematik.
Kata kunci: Kesahan; kebolehpercayaan; alat ukur orientasi pembelajaran matematik.
 

 
Dimensi Pelaporan Kewangan Menerusi Internet
Mohd Noor Azli Ali Khan
Fakulti Pengurusan dan Pembangunan Sumber Manusia
Universiti Teknologi Malaysia
 
Noor Azizi Bin Ismail
College of Business
Universiti Utara Malaysia
 
Abstract Ɩ  Full Text
Revolusi penggunaan internet menyediakan pengurusan korporat dengan kaedah yang unik bagi komunikasi maklumat korporat, termasuk maklumat kewangan, terus kepada para pelabur, bakal pelabur dan para pemegang saham. Konsisten dengan kemajuan internet sebagai alat komunikasi yang murah tetapi berpengaruh, pendedahan maklumat kewangan menerusi internet menjadi subjek kajian yang semakin popular. Banyak kajian telah dij alankan terhadap keberkesanan, kaedah dan kualiti Pelaporan Kewangan Menerusi Internet (PKMI) sepanjang dekad yang lalu. Bagaimanapun, kebanyakan kajian awal PKMI ini lebih bersifat deskriptif dan penerokaan. Justeru, kajian tersebut tidak mampu menerangkan item yang dapat mewakili tahap PKMI. Walaupun kebanyakan kajian mengakui kebenaran bahawa proksi yang bersesuaian seperti indeks pelaporan boleh digunakan bagi pemahaman mendalam mengenai kecanggihan maklumat yang dilaporkan oleh syarikat, namun masih sedikit usaha yang dilakukan untuk membina indeks tersebut. Daripada kajian yang sedikit ini, penggunaan dimensi bagi mewakili PKMI tidak konsisten dalam kalangan penyelidik. Perbezaan ini menyumbang kepada perbezaan dapatan kajian dan seterusnya gagal menerangkan dengan jelas faktor yang mempengaruhi tingkah laku PKMI. Oleh itu, artikel ini membincangkan isu berkaitan indeks pelaporan melalui sorotan literatur secara komprehensif dan kemudiannya mencadangkan dimensi yang bersesuaian bagi indeks pelaporan untuk mewakili PKMI.
 
Kata kunci: Dimensi; indeks pelaporan dan pelaporan kewangan menerusi internet.
 

 
Variations in Performances in Chinese Small and Medium Enterprises
Mohamad Hanapi Mohamad
College of Business
Universiti Utara Malaysia
 
Ching Ing Sung
Metal Roofing Industries Pte
 
Abstract Ɩ  Full Text
Malaysia, like many developing countries, is encouraging local businesses to take greater role in the management of its economy. While incentives and deregulation measures are offered, variations in performances still persist. Researchers have long been interested in explaining the variance in firm performance, as even those firms operating in the same industry and in the same business environment show differences in performance outcomes. Numerous paradigms in the literature have been employed to explain the variance in business performance, including the Classical Industry Organisation, the Revisionist school, the New Industrial Organisation school, the PIMS paradigm, the Austrian school, and the Resource-based school. This paper investigates the combined effects of managerial characteristics of owners/managers and business strategy on the firm performance of Chinese small and medium enterprises (SMEs) in Malaysia. Using multivariate relationship, the results of the study did not show any significant correlation between the managerial characteristics of the owners/managers and firm performance outcomes among the Chinese entrepreneurs. Nevertheless, a significant amount of variance in performance outcomes can be explained by firm strategy. Furthermore, several significant correlations were found between managerial characteristics and business strategy.
 
Keyword: Small medium enterprise; business performance; PIMS; resource-based model; industrial organizational; managerial characteristic and business strategy.
 

Linking Pay Level to Interactional Justice as a Determinant of Personal Outcomes
Azman Ismail
Faculty of Cognitive Sciences and Human Development
Universiti Malaysia Sarawak
 
Mohd Noor Mohd Shariff
College of Business
Universiti Utara Malaysia
 
Abstract Ɩ Full Text
Human resource development literature highlights that pay level is a crucial compensation design issue. The ability of the management to properly design the level of pay according to external and internal organisational factors may have a significant impact on personal outcomes, i.e. job satisfaction, job commitment, and job performance. More importantly, a thorough review of such relationships revealed that effect of pay level on personal outcomes is indirectly affected by feelings of interactional justice. Although the nature of this relationship is interesting, little is known about the influence of interactional justice in compensation programme models. Therefore, this study was conducted to measure the mediating effect of interactional justice in the relationship between pay level and personal outcomes. A survey research method was used to gather 917 usable questionnaires from employees who have worked in Malaysian institutions of higher learning. The outcomes of stepwise regression analysis showed three important findings: firstly, the relationship between interactional justice and pay level would increase job satisfaction. Secondly, the relationship between interactional justice and pay level would increase job commitment. Third, relationship between interactional justice and pay level would increase job performance. This result confirmed that interactional justice does act as a full mediating variable in the pay system model of the organisation sample. In addition, the implications of this study on compensation theory and practice, conceptual and methodological limitations, and directions for future research are discussed.
 
Keywords: Pay level; interactional justice; job satisfaction; job commitment; and job performance.
 

 
Organisational Symbols: Reflections of Organisational Culture?
Norhafezah Yusof
College of Arts and Sciences
Universiti Utara Malaysia
 
Abstract Ɩ Full Text
The objective of this paper is to discuss the role(s) of organisational symbols in representing organisational identity. To what extent do the so-called organisational symbols have significant impact on the employees in an organisation in identifying themselves with the organisational identity? Is it due to the top-down approach imposed by the top management? This paper is based on a six month ethnographic study conducted in selected Information Communication Technology (ICT) based corporations in one of the Malaysian Multimedia Super Corridor (MSC) cities. From the fi ndings, there are three main organisational symbols which are related to organisational identity: identity cards, black sofa, and offi ce cubicles. The paper concludes that the construction of organisational symbols is a mix of a controlled culture (top-down) and to a certain degree is the participative activity of the employees. Nevertheless, the organisational symbols are embraced by the employees due to the need to be identified with an organisation.
 
Keywords: Organisational symbols; ethnography; and organisational culture.
 

The Development of Aerial Photography Application Based on Aerial Images Captured From a Remote Control Airplane
Zulikha Jamaludin  &  Fahkrul Anuar Aziz
College of Arts and Sciences
Universiti Utara Malaysia
 
Abstract Ɩ Full Text
This paper shows that we can obtain aerial scenes faster, cheaper, safer, and easier using a reasonable resolution camera and a remote control airplane (RC plane). RC plane can fl y low, thus able to capture aerial images from low altitude. It is shown here the method of generating a digital scene from such images. We begin with capturing aerial images for selected locations within Universiti Utara Malaysia (UUM) campus using RC plane. These images have been stitched together to create the campus scene. A few scenes were then collected to create the UUM Digital Aerial Scenes (UUM-DAS) prototype. The resulting prototype enables viewers to explore the campus virtually from a of bird’s eye view, with the altitude of about 150 to 200 metres. Similar approach of obtaining DAS can be generalised for marketing strategy, farm management, map disaster locations, map landscapes, monitor construction sites and progress, advertise property, and for viewing archaeological arttifacts.
 
Keywords: Aerial views; digital aerial scene; remote control airplane; virtual map.
 

Effects of Fiscal Policy and Institutions on the Economic Growth of Asian Economies: Evidence from Dynamic Panel Data Analysis
Hussin Abdullah
College of Arts and Sciences
Universiti Utara Malaysia
 
Muzafar Shah Habibullah & Ahmad Zubaidi Baharumshah
Faculty of Economics and Management
Universiti Putra Malaysia
 
Abstract Ɩ Full Text
This paper investigates the effects of fiscal policy and institutions on the economic growth of Asian economies through the application of the GMM-SYS approach to dynamic panel estimator as a preference analysis. It examines two different channels through which fiscal policy can affect long-run economic growth in Asia. The first channel is when aggregate government expenditure, aggregate of other fiscal variables, and institution affect the real per capita GDP, and the second channel is to determine the role of institutions on the real per capita GDP. The dynamic panel data result, especially GMM-SYS, established a long-run relationship between fiscal policy, institution, and economic growth. We found positive and statistically significant impact of aggregate of government expenditure and aggregate of other fiscal variables and institution on real per capita GDP. Furthermore, we found that there is a role of institutions on the real per capita GDP.
 
Keywords: Economic growth; institutions; aggregate of government expenditure; aggregate of other fiscal variables; dynamic panel cointegration.
 

 
Information Technology Sophistication, Management Accounting Information Provision and Computer-Based Information Systems Success
Noor Azizi Ismail
College of Business
Universiti Utara Malaysia
 
Abstract Ɩ Full Text
The emergence of a knowledge-based economy, consequent to the advancement in information technology (IT), puts more pressure on businesses to generate information to quickly create technologically advanced and customised products at relatively low costs. Firms, particularly small and medium sized enterprises (SMEs), need to understand and rely more on strategic accounting information and recognise the potential that IT has in generating these information. This paper reports the results of a study which offers an explanation for the relationship between IT sophistication and computer-based information systems (CBIS) success of SMEs, by incorporating into the model the provision of management accounting information (MAI provision). Data were collected from 214 SMEs in Malaysia by way of a questionnaire-based survey. The results showed that IT sophistication is a determinant of MAI provision, which in turn, is a determinant of CBIS success. Overall, the results suggested that MAI provision plays a mediating role in the relationship between IT sophistication and CBIS success of SMEs. An interpretation of these results is that those SMES which employ sophisticated IT can generate sufficient management accounting information and thereby improve their CBIS.
Keywords: Information technology; information systems; management accounting system; accounting information systems; small and medium enterprises.
 

 
Real Exchange Rate and Terms of Trade: Some Empirical Evidence in Malaysia, Singapore and Thailand
Wong Hock Tsen
School of Business and Economics
Universiti Malaysia Sabah
 
Abstract Ɩ Full Text
This study examined the relationship between real exchange rate and terms of trade in Malaysia, Singapore, and Thailand in two cases, namely a three-variable case and a four-variable case. The results of cointegration tests showed that there is long-run relationships among real exchange rate, terms of trade, and relative demand for Malaysia. Moreover, there is long-run relationship among real exchange rate, terms of trade, relative demand, and relative real interest rate for Malaysia and Thailand. The results of Granger causality showed that real exchange rate does not Granger cause terms of trade, however the result is mixed for Thailand. The contribution of terms of trade and relative demand to real exchange rate is mixed and small. Generally, the contribution of terms of trade to real exchange rate is greater than the contribution of relative demand in Singapore. For Thailand, relative demand is more important than terms of trade in the determination of real exchange rate. For Malaysia, the results are mixed.
 
Keywords: Real exchange rate; terms of trade; cointegration; causality.
 

 
The Political Economy of the Malaysian Subnational Governments’ Fiscal Behavior
Ahmad Zafarullah Abdul Jalil
College of Arts and Sciences
Universiti Utara Malaysia
 
Abstract Ɩ  Full Text
This article attempts to shed light on the political economy of the Malaysian state governments’ budgetary behaviour by tailoring hypotheses drawn from recent theoretical literature to the Malaysian institutional context and testing them empirically. The main objective here was to examine whether state governments’ fiscal behaviour can partly be explained by the political attributes and the institutional characteristics of the government, and of the legislature. In particular, the study analysed whether the incentives for the state governments to observe a prudent spending behaviour have not been undermined by the fact that they have been able to influence relevant central government decisions regarding their finance. The estimation results showed that states that are over-represented at the executive level tend to have higher spending and deficits. However, no correlation was found between over-representation at the parliament and state governments’ fiscal outcomes. This can be explained by the fact that in Malaysia, as is frequently the case in developing nations, the legislature is peripheral to the executive in terms of decision-making power.
 
Keywords: State governments; fiscal behaviour; political economy.

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