Cognitive decision process: The context of auditors' diagnostic reasoning

Based on a cognitive psychology framework, this article provides an insight into how auditors perform diagnostic reasoning tasks through an analytical review (AR) process. AR refers to the diagnostic process of identifying, investigating, and resolving unexpected fluctuations in account balances and other financial relationships in financial statements. Auditors performing AR typically follow four distinct components of a diagnostic, sequential and interactive (DSI) process, namely: mental representation, hypothesis generation, information search, and hypothesis evaluation. Through the DSI process, auditors are able to recognize and detect errors and irregularities in financial statements for the purpose of presenting a true and fair view of financial reporting, with the intention of communicating quality and rediable economic information of an enterprise to users

Electronic government procurement adoption behavior amongst Malaysian SMEs

The aim of this study is to investigate the relationship between a model of electronic procurement (e-procurement) adoption behavior and the level of Government e-procurement adoption amongst Small Medium Enterprise (SME) in Malaysia. Data was collected through questionnaires that were distributed to SME selected randomly in all SME in Malaysia.The data were analyzed using factor analysis, reliability analysis, independent-sample t-test, descriptive statistics, Pearson Correlation and multiple regressions. Regression results reveals that ‘power’, ‘trust’ and ‘value’ have a positive relationship with the level of e-procurement adoption amongst SME in Malaysia.All dimensions, namely; the power of supplier, power of procurement, trust on supplier, trust on information technology, value of implementation system efficiency and value of cost efficiency were also correlated with the level of e-procurement adoption amongst SME. Past studies on e-procurement are beset by problems of buyer-seller relationship perspective.In addition, these studies are skewed towards Government-SME relationship perspective which the Government possesses more power than SME and provide a better incentive to educate and influence SME to adopt e-procurement.In investigation the relationship between a model of e-procurement adoption behavior and the level of Government e-procurement adoption amongst SME in Malaysia, this study also tries to provides recommendation to Malaysian government for improving the level of e-procurement adoption amongst SME

Instructional Elements Assessments of Entrepreneurship Education in a Technical University in Malaysia

The technical and vocational education and training (TVET) program occupies the national education system to allow the students to learn practical, hands-on skills aligned with the industries' needs, ultimately preparing the students for the inexorable integration of technology brought about by the Fourth Industrial Revolution (IR 4.0). The rapid pace of change and broad impacts featuring IR 4.0 demand specific critical thinking skills, creativity, and readiness for risks, the qualities that are connected to entrepreneurship. Thus, it clarifies offering entrepreneurship education (EE) alongside a TVET program. There are arguments that EE is poorly embedded into the TVET program in Malaysia. The instructional elements concerned with the content, techniques, and activities through which students engage in creating entrepreneurial knowledge and value are considered essential for EE's success in a TVET program. This study assesses the state of instructional elements (i.e. content, teaching methods, infrastructure facilities, and learning assessments) of EE offered within a TVET program in Malaysia. Data were obtained from 37 students of a private technical university in Malaysia who enrolled for their entrepreneurship course through a series of group interviews. The study enlightens a few meaningful findings to propagate the entrepreneurial culture within a TVET program: (1) the content should be tailored to the readiness of the students, (2) action-based teaching methods should be engaged, (3) prior entrepreneurship experience should be specified for the entrepreneurship lecturer; (4) presence of ideal infrastructure facilities, and (5) learning assessments must be focusing in developing attributes of entrepreneurs

Analisis Kesulitan Guru Matematika dalam Menerapkan Proses Pembelajaran Jarak Jauh (Distance Learning)

Penelitian ini bertujuan untuk mengetahui dan merumuskan kesulitan-kesulitan yang dialami guru matematika SMP di kota Gorontalo dalam menerapkan proses pembelajaran jarak jauh (distance learning). Serta merumuskan penyebab kesulitan guru matematika SMP di kota Gorontalo dalam menerapkan proses pembelajaran jarak jauh (distance learning). Penelitian ini adalah penelitian deskriptif dengan jenis penelitian survei yang populasinya seluruh guru matematika SMP di kota Gorontalo, berjumlah 52 orang. Sampel dalam penelitian ini berjumlah 20 orang yang diperoleh dengan teknik pengambilan sampel simple random sampling. Data dalam penelitian ini diperoleh menggunakan angket kesulitan guru matematika SMP di kota Gorontalo selama masa distance learning, dan juga menggunakan studi dokumentasi. Dalam penelitian ini data di analisis per responden dan per indikator mengguna analisis presentase kemudia hasil keduanya dikaitkan untuk menemukan kesulitan yang dialami guru. Kemudian setiap kesulitan itu dianalisis lagi menggunakan analisis presentase deskriptif kualitatif. Data pada penelitian ini menunjukkan bahwa dalam penggunaan alat peraga selama masa distance learning 45% guru cukup kesulitan, 35% sedikit kesulitan, dan hanya 20% yang tidak kesulitan. Dalam penggunaan metode pembelajaran juga guru cukup kesulitan (40 %) dan bahkan ada 7,5% yang merasa sangat kesulitan. Sementara hanya 15% yang tidak kesulitan. Kemudian dalam hal mengelolah kelas, 42,5% guru matematika SMP di kota Gorontalo cukup kesulitan bahkan ada 7,5% yang merasa sangat kesulitan, sementara hanya 12,5% yang merasa tidak kesulitan. Dari data hasil penelitian diperoleh juga beberapa penyebab kesulitan yang dialami oleh sebagian besar guru matematika SMP di kota Gorontalo selama masa distance learning yaitu kurangnya fasilitas penunjang pembelajaran matematika, kesulitan mengembangkan metode yang sesuai dengan kondisi pembelajaran di masa distance learning, lingkungan belajar siswa yang kurang kondusif, dan ketidak tersediaan gawai/komputer/leptop siswa. Berdasarkan data dari penelitian ini diperoleh beberapa kesulitan yang dialami guru matematika SMP di kota Gorontalo pada masa distance learning yaitu kesulitan dalam penggunaan alat peraga, kesulitan dalam penggunaan metode, dan kesulitan mengelolah kelas

Effects of Myristica fragrans Houtt. (nutmeg) extract on chemical characteristic of raw beef during frozen storage

The objective of this study was to investigate the effect of nutmeg (Myristica fragrans Houtt.) extract at different concentrations on chemical characteristics of raw beef under frozen storage. Nutmeg extracts at concentrations of 0.25%, 0.65%, 1.25%, 2.50% and 5.00% (g/ml) were used to treat raw beef (2.5 × 2.5 × 1.0 cm; 4 ± 0.5 g) with dilution method. Treated samples were then individually packed in overwrapped trays and stored for 3 weeks at -18 ± 1°C. The effects of the extract on the chemical characteristics such as lipid oxidation, colour, pH, moisture, fat, and protein content of raw beef were evaluated at 0, 4, 7, 10, 14 and 21 days of storage. Lipid oxidation was evaluated based on thiobarbituric acid-reactive substance (TBARS) content. Colour of beef was observed by spectrophotometer in colorimetic parameters CIELabs. Values of pH were measured using pH meter. Moisture, fat and protein content were determined using method by Analysis Association of Official Analytical Chemists (AOAC). The result showed that extract at concentration of 1.25% inhibited TBARS value meaning that extract of 1.25% or more was able to maintain the oxidative stability of beef at -18°C. A 1.25% of extract was also able to maintain the redness (a*) of treated beef compared to untreated during frozen storage. The pH values of all samples beef decreased starting from 10th day of storage. Untreated samples (0.00%) showed the lowest pH values compared to other treated samples at the end day of storage. There was no significant different in term of protein content in all treated or untreated samples. However, fat and moisture content were significantly affected by the concentration of nutmeg extract. Treated beef was able to retain its moisture with only loss of moisture ranging from 0.2% - 2.00% while untreated samples had 5.00% loss of moisture. The fat content of untreated samples (0.00%) showed a reduction of 0.2% of fat content at the end of storage compared to all treated sample with only loss of 0.1% - 0.05%. Overall, nutmeg extract can be used to maintain the chemical characteristics of raw beef during storage for 3 weeks

Literature ratified knowledge based view of poultry supply chain integration concept

The evolution of relationships based on collaboration between business partners has become a fundamental subject of research in the area of supply chain management; including poultry supply chain integration.Study in this field has focused on a range of integration models.This study focuses on integration of systems, processes and strategy which is important for poultry supply chain business partners to recognize the benefits of closely associating supply to demand.One need to realize that these benefits are not easily achieved without constraints.A conclusion was made by proposing that ‘Knowledge Based View’ is a resource that can contribute value, towards knowledge generation, acquisition and application among members within and between organizations

Workplace Stigmatism: The voices of mothers with disabled children

This qualitative study highlights the kinds of workplace stigma confronted by mothers of disabled children. It explores the forms of stigma that may be subtle yet could be detrimental to the mothers. This study also demonstrates how mothers are affected by and respond to workplace stigma. Five Malaysian mothers representing a variety of work structures and situations were engaged in the in-depth, semi-structured interviews. Text analysis reveals clear evidence that mothers are subjected to stigmatising treatments, consequently playing a significant role in their workplace engagement, career aspirations, and confidence. Keywords: Workplace, Stigma, Mothers, Disabled Children eISSN: 2398-4287 © 2022. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open-access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under the responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians/Africans/Arabians), and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. DOI: https://doi.org/10.21834/ebpj.v7i21.368

Performance of Fresh Water Fish Contract Farming in Malaysia: Innovative Supply Chain Integration Outlook

This paper conceptualizes the innovative supply chain integration and business performance of aquaculture contract farming setting in Malaysia. Based on the SCM philosophy, it highlights three related variables of supply chain integration, namely: external integration with suppliers, external integration with customers and supply chain risks, and technological innovation, and the relation amongst the variables in focus that could produce promising business performance. Hence, ability to conceptualize, observe and give due recognition to the possible relation amongst these variables in question by the prospective aquaculture contract farming participants that could bring about an insightful engagement for the betterment of the aquaculture business performance

Social Innovation in the context of Strategic Knowledge Management Processes for Supply Chain Performance Enhancement

The current knowledge-innovation led economy has regards social innovation and strategic knowledge management processes as a vital combination in addressing social, economic and technological problems in a concurrent way. Strategic knowledge management processes that consist the process of knowledge creation, knowledge transfer and knowledge application creates superior knowledge resource that can be embedded into products, processes and services which makes them highly innovative and ultimately contributes towards improving social well-being, enhance economic growth and also improving technological aspect. In similar vein, supply chain management is an integrated system and network which involves the connection process of supplier-end user relationship in terms of producing and delivering of a product, processes and services to the end users. The various network integration processes within the supply chain management system involves different background and motives of actors which may exposed the system into risks that perhaps may disrupt and affect the supply chain performance. Thus, this paper explores and gives a useful insight on the contribution of superior knowledge resource created within the processes of strategic knowledge management among actors in the supply chain management network. The new superior knowledge resource works as a vital solution to enhance the performance process of supply chain management network by improving external integration with suppliers, external integration with customers, and supply chain risk and therefore, helps to improving the quality of peoples life, stimulate economic growth and enhance technological advances i.e. social innovation