What Tickles Your Fancy? The Case of Technology and Engineering Students Becoming Entrepreneurs | Asian Journal of Business and Accounting
Hasim Nur Wahidah Jamaris Abstract Manuscript type: Research paper Research aims: This research aims to investigate the factors affecting entrepreneurial intention among technology and engineering students. Design/Methodology/Approach : Quantitative data were collected from 210 students majoring in technology and engineering. Data are then analysed using Smart PLS. Research findings: Findings indicate that perceived desirability, perceived feasibility, need for achievement and need for autonomy have a significant relationship with entrepreneurial intention. This
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Information Asymmetry, Leverage Deviation, and Leverage Adjustment Speed | Asian Journal of Business and Accounting
firms’ leverage deviation (i.e., actual leverage minus target leverage) and leverage adjustment speed are influenced by information asymmetry. Design/Methodology/Approach: To achieve research goals, this paper uses archival data from firms listed in the Tehran Stock Exchange for the period of 2004-2017 and applies the static and dynamic panel data approach. Research Findings: The research results show that an increase in information asymmetry increases the firms’ leverage deviation. Furthermore, results indicate that firms with a higher (lower) level of information |
Achieving Marketing Performance through Acculturative Product Advantages: The Case of Sarong Samarinda | Asian Journal of Business and Accounting
product as an isolative mechanism for achieving the marketing performance of small and medium enterprises (SMEs) in Indonesia. Specifically, it focusses on the Indonesian Sarong Samarinda industry. Design/Methodology/Approach : Data were collected from 207 individual entrepreneurs who are involved in Sarong Samarinda businesses in East Kalimantan, Indonesia. Structural equation modelling (SEM) using AMOS was utilised to analyse the data. Research findings: The results of this study show that the advantages of the acculturative products influence the marketing performance. This study highlights the importance of innovativeness in securing the potentials
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Shariah Disclosure and the Performance of Islamic Financial Institutions | Asian Journal of Business and Accounting
Cooperation Council (GCC) countries. Design/Methodology/Approach : A checklist based on Islamic standard setters that was based on previous disclosure studies is developed to gauge the level of Shariah disclosures. Data are gathered from the annual reports of the Islamic Financial Institutions (IFIs) in the GCC for the year ending 2017. Research Findings : The findings show a negative and significant relationship social performance, thus enhancing a higher level of Shariah disclosures. Research Limitations : The findings are limited to the context of Shariah disclosure and the GCC listed firms. The sources of data used for this study are also confined to the annual reports and the websites of the IFIs. In this regard, the outcome may not be applicable to all markets. Keywords |
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e., actual leverage minus target leverage) and leverage adjustment speed are influenced by information asymmetry.</p> <p><strong>Design/Methodology/Approach:</strong> To achieve research goals, this paper uses archival data from firms listed in the Tehran Stock Exchange for the period of 2004-2017 and applies the static and dynamic panel data approach.</p> <p><strong>Research Findings:</strong> The research results show that an increase in information asymmetry increases the firms’ leverage deviation. Furthermore, results indicate that firms with a higher
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e., actual leverage minus target leverage) and leverage adjustment speed are influenced by information asymmetry.</p> <p><strong>Design/Methodology/Approach:</strong> To achieve research goals, this paper uses archival data from firms listed in the Tehran Stock Exchange for the period of 2004-2017 and applies the static and dynamic panel data approach.</p> <p><strong>Research Findings:</strong> The research results show that an increase in information asymmetry increases the firms’ leverage deviation. Furthermore, results indicate that firms with a higher |
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e., actual leverage minus target leverage) and leverage adjustment speed are influenced by information asymmetry.</p> <p><strong>Design/Methodology/Approach:</strong> To achieve research goals, this paper uses archival data from firms listed in the Tehran Stock Exchange for the period of 2004-2017 and applies the static and dynamic panel data approach.</p> <p><strong>Research Findings:</strong> The research results show that an increase in information asymmetry increases the firms’ leverage deviation. Furthermore, results indicate that firms with a higher
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Ownership Structure and Earnings Quality Pre- and Post-Ifrs: Does Investor Protection Matter? | Asian Journal of Business and Accounting
compared to the pre-IFRS period. It also examines the moderating effect of investor protection (INPT) on the link between ownership structure and EQ. The study used a dynamic panel data modelling on the sample of 2090 firm-year observations from 2007–2016 in Malaysia. This study applies the Generalized Method of Moments (GMM) to deal with econometric problems. The results earnings management in healthy INPT environment. The results highlight the significance of accounting standards and law enforcement for enhancing the monitoring role of ownership structure in improving EQ. Downloads Download data is not yet available. Article Details How to Cite ABD ALHADI, Saleh et al. Ownership Structure and Earnings Quality Pre- and Post-Ifrs: Does Investor Protection Matter?. Asian Journal of |
Editors' Note | Asian Journal of Business and Accounting
Home • Archives • Vol 13 No 1 (2020): June • Editor's Note Editors' Note Article Sidebar PDF Published Jun 26, 2020 Main Article Content Che Ruhana Isa Suhana Mohezar Downloads Download data is not yet available. Article Details How to Cite ISA, Che Ruhana; MOHEZAR, Suhana. Editors' Note. Asian Journal of Business and Accounting , [S.l.], v. 13, n. 1, june 2020
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Impact of Artificial Intelligence on Accounting: Evidence from Malaysian Organizations | Asian Journal of Business and Accounting
using AI based accounting software. The representatives who participated in the interviews were from the accounting service division of the respective organisation. Constant comparative method was used to analyse the data collected. Finding: The study found the usage of the AI-based accounting software has proved to have significant impact on the organisations in terms of increased productivity, improved efficiency, improved account payable function has yielded positive impact to the organisations. The finding will to spur the confidence of the organisations in Malaysia to invest in the AI technology. Downloads Download data is not yet available. Article Details How to Cite LEE, Cheah Saw; TAJUDEEN, Farzana Parveen. Impact of Artificial Intelligence on Accounting: Evidence from Malaysian Organizations. Asian Journal of Business and |
http://www.ukm.my/jurfpend/journal/vol%2030%202005/full%20article%2030%202005/artikel%2030_6.pdf
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SAEMAH RAHMAN ROSELAN BAKI JAMIL AHMAD ABSTRAK Artikel ini membincangkan perbezaan prestasi akademik di kalangan pelajar lelaki dan perempuan dalam sistem pendidikan di Malaysia. Kajian ini merupakan kajian eksploratori menggunakan data sekunder berasaskan keputusan peperiksaan awam bagi tempoh lima tahun (1996-2000). Selain itu soal selidik digunakan keatas sampel 3,000 orang pelajar sekolah menengah dan 1,118 orang guru. Tujuan pedagogi dan sosio-budaya yang sesuai untuk kedua-dua pelajar lelaki dan perempuan juga dibincangkan. ABSTRACT This article addresses gender differences in academic performance within the Malaysian education system. Secondary data on public examination results over a period of five years (1996-2000) were analysed and a questionnaire was administered on 3,000 secondary school students and 1,118 teachers. The
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kelas berdasarkan kemahiran bahasa (mendengar, bertutur, membaca dan menulis). Kaedah kualitatif berbentuk kajian kes digunakan bagi memperoleh kepelbagaian strategi pembelajaran bahasa di luar kelas. Instrumen temu bual digunakan bagi mengumpul data. Seramai lapan pelajar Tingkatan 4 dijadikan peserta kajian, iaitu empat orang pelajar cemerlang dan empat orang pelajar lemah yang mewakili kedua-dua jantina. Peserta kajian ditanya tentang strategi belajar bahasa yang digunakan dalam kemahiran mendengar, bertutur, membaca dan menulis ketika belajar bahasa Melayu di di luar kelas. Data temu bual dianalisis untuk mencari tema dan diberi kod. Data dianalisis menggunakan kaedah Analisis Indeks Cohen Kappa. Dapatan kajian menunjukkan peserta kajian menggunakan pelbagai pola strategi pembelajaran bahasa ketika belajar
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serta hubungannya dengan jantina dan opsyen. Kajian ini dijalankan terhadap 338 orang guru pelatih yang dipilih secara rawak berstrata dan satu set soal selidik digunakan sebagai instrumen kajian bagi memungut data. Data yang diperolehi dianalisis menggunakan statistik deskriptif dan inferensi bagi mentafsir data dan untuk menjawab soalan-soalan kajian. Dapatan kajian menunjukkan bahawa tahap aspek kecenderungan gaya pembelajaran adalah tinggi bagi gaya
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bapa dengan tahap literasi komputer pelajar. Selain itu, kajian ini turut mengenal pasti sama ada terdapat hubungan di antara sikap dengan kemahiran menggunakan komputer dalam ukuran tahap literasi komputer pelajar. Data dalam kajian ini diperoleh melalui soal selidik yang telah diedarkan kepada 698 orang pelajar Tingkatan Empat, Tingkatan Lima dan Tingkatan Enam Rendah dari duabelas buah sekolah menengah mewakili tujuh daerah Kaedah min, peratusan, Ujian Chi Kuasa Dua dan Ujian Cramer V digunakan bagi mengukur objektif dan menguji hipotesis kajian. Paras keertian 0.05 ditetapkan untuk menerima atau menolak hipotesis nul. Data dari kajian ini dianalisis menggunakan pakej Statistical Package for Social Sciences ( SPSS) versi 12.0. Dapatan kajian menunjukkan tahap literasi komputer pelajar adalah sederhana tinggi dengan min skor 66.67%
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http://www.ukm.my/jurfpend/journal/vol%2030%202005/full%20article%2030%202005/artikel%2030_7.pdf
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The experimental group was put through the KOLB Learning Cycle (KLC) strategy, and the control group went through the traditional learning strategy, which depended mainly on lectures. Before treatment, pretest data indicated no difference in the learning styles of the two groups. Posttest results (two-way ANOVA) showed no significant interaction effect was found between learning styles and treatment. Results on Persoalan kajian kedua dijawab melalui analisis deskriptif iaitu dengan menggunakan min dan sisihan piawai bagi menerangkan skor ujian pra rawatan yang diperoleh dengan berdasarkan kepada gaya pembelajaran pelajar. Hasil analisis data menunjukkan bahawa pelajar yang menggunakan gaya pembelajaran diverger mempunyai pencapaian yang tinggi dalam ujian kemahiran teknikal iaitu 34.10, diikuti dengan pelajar yang menggunakan gaya pembelajaran konverger, seterusnya gaya pembelajaran
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the target population. A total of 554 Form Four students were selected as the subjects, 291 (52.5%) of them are girls and the remaining 263 (47.5%) are boys. Data was gathered by a likert type of questionnaire , comprising mainly of 40 items measuring attitudes and another 13 items for self-rated skills. INSTRUMENTATION The first section, Demographic was designed
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ttp://www.ukm.my/jurfpend/journal/vol%2030%202005/full%20article%2030%202005/artikel%2030_2.pdf
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negeri Selangor telah diuji pemprosesan kognitif mereka dengan menggunakan instrumen Sistem Penilaian Kognitif ( SPK). SPK menilai pemprosesan kognitif: Perhatian, Serentak, Berturutan, dan Perancangan. Hasil analisis penskalaan multi dimensi ke atas data memberikan dua jenis prototaip pemprosesan kognitif pelajar PCA. Pelajar PCA yang mempamerkan proses Perhatian yang tinggi, turut mempamerkan proses Berturutan yang tinggi jika dibandingkan dua prototaip tersebut. Namun proses Perancangan of an instrument, the Cognitive Assessment System was used to measure the students’ cognitive processing namely; Planning, Attention, Simultaneous, and Successive. Multi dimensional scaling analysis was carried out on the data to reveal two prototypes 36 Jurnal Pendidikan 30 of academically talented student in cognitive processing. Those who scored highly in Attention also scored highly in Successive. However, their scores in
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Jpendidikan30[03].pmd
negeri Selangor telah diuji pemprosesan kognitif mereka dengan menggunakan instrumen Sistem Penilaian Kognitif ( SPK). SPK menilai pemprosesan kognitif: Perhatian, Serentak, Berturutan, dan Perancangan. Hasil analisis penskalaan multi dimensi ke atas data memberikan dua jenis prototaip pemprosesan kognitif pelajar PCA. Pelajar PCA yang mempamerkan proses Perhatian yang tinggi, turut mempamerkan proses Berturutan yang tinggi jika dibandingkan dua prototaip tersebut. Namun proses Perancangan of an instrument, the Cognitive Assessment System was used to measure the students’ cognitive processing namely; Planning, Attention, Simultaneous, and Successive. Multi dimensional scaling analysis was carried out on the data to reveal two prototypes 36 Jurnal Pendidikan 30 of academically talented student in cognitive processing. Those who scored highly in Attention also scored highly in Successive. However, their scores in
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