USERS’ PERCEPTIONS ON THE USEFULNESS OF THE SMES’ ACCOUNTING INFORMATION: MALAYSIAN CASE

This study investigates the perceived usefulness of selected accounting information presented in the SMEs’ financial statements. Mailed questionnnaires were sent to SMEs’ owner and loan officers in Malaysia. The findings showed that the SMEs’ owners and loan officers have substantially similar views on the usefulness of the accounting information. In addition, this study found that type of business organisation, academic qualification, time spend in reading the financial statement, level of understanding of the financial statements and awareness about financial reporting regulation do not have significant relationship with the SMEs’ owners’ perceptions on the usefulness of the accounting information. On the other hand, for the loan officers, experience in assessing SMEs’ financial statements was found to have a significant relationship with the loan officers’ perceptions on the usefulness of the accounting information, while accouting expertise, year in position, awareness about financial reporting regulation are not. The results of this study may provide awareness to the SMEs’ managers on the informational needs of the users of their financial statementsSMEs, financial reporting, usefulness, accounting information

The Effectiveness of an Instructional Program based on SCAMPER Strategy in Improving English Speaking Skills among and Vocabulary Fifth-Grade Students in Jordan

Abstract: This quasi-experimental study aimed at investigating the effectiveness of an instructional program based on SCAMPER strategy in improving speaking skills and vocabulary among fifth-grade students. The participants of the study were chosen from Al-Marwa elementary school in First Educational Directorate of Zarqa district, which was selected purposefully.Sixty-two participants were distributed randomly into an experimental group (n=32) and control group (n=30). The experimental group received the SCAMPER strategy for eight weeks during the first semester of the academic year 2019-2020, while the control group was taught using the conventional method.Pre-post speaking test was applied to both groups to collect the data. The results of this study showed that there were statistically significant differences at (α=0.05) between the mean scores of the two groups in the speaking test in favor of the experimental group. Therefore, the researcher recommended training teachers to use SCAMPER strategy in teaching English skills

Rhetorical Skills of Alqamah bin Abdah and his Primitive Poem as a Model

This article: entitled “Rhetorical Skills of Alqamah bin Abdah and his primitive poem as a model, in which the researcher spoke a brief overview of the poet’s life and the importance of rhetoric and its origin after defining it in language and terminology. In it, it presented its primitive that is closely related to rhetorical research and language, and tried to trace and elicit rhetorical images in it, mentioning Some results that benefit the rhetorical theory in terms of alliteration, counterpoint, and repetition in the poem. The researcher believes that following rhetorical studies is the key that reveals treasures for the secrets and jewels of the Glorious Qur’an. This is what made Muslim scholars to the forefront and diligence to show the rhetorical principles and their meanings and what is related to them and make them in an exact form. It enables a student of Arabic to understand it in the easiest way.This article: entitled “Rhetorical Skills of Alqamah bin Abdah and his primitive poem as a model, in which the researcher spoke a brief overview of the poet’s life and the importance of rhetoric and its origin after defining it in language and terminology. In it, it presented its primitive that is closely related to rhetorical research and language, and tried to trace and elicit rhetorical images in it, mentioning Some results that benefit the rhetorical theory in terms of alliteration, counterpoint, and repetition in the poem. The researcher believes that following rhetorical studies is the key that reveals treasures for the secrets and jewels of the Glorious Qur’an. This is what made Muslim scholars to the forefront and diligence to show the rhetorical principles and their meanings and what is related to them and make them in an exact form. It enables a student of Arabic to understand it in the easiest way

Seismic performance of beam-column corbel connections (IBS) in the existing precast reinforced concrete frame under reversible lateral cyclic loading / Prof. Madya Dr. Nor Hayati Abdul Hamid @ Zulkurnail, Prof. Ir. Dr. Siti Hawa Hamzah and Kay Dora Abd Ghani

Industrialized Building System (IBS) is actively promoted by CIDB (Construction Industry Development Board) in the construction industries in Malaysia. The main reasons are to overcome the dilemma pertaining to construction productivity, quality of construction products and shortage of skilled workers. In addition to the above matter, there are some advantages of using IBS to reduce manpower, shortening construction period, all weather construction and maintaining the quality of construction (Badir et. al., 2002). IBS has been used in the construction of houses, high-rise condominiums, hypermarkets, apartments, shopping complexes, office buildings and others. Furthermore, the construction of these buildings using IBS as compared to cast-in-place methods are safer in term of construction aspects, quality of material and structural performance (Pampanin, 2003). However, the safety of this system from structure stability aspect is still questionable if it is not properly designed in accordance to seismic code of practice, especially when these buildings were experience higher ground shaking or earthquake attack; either locally or in the neighbouring countries. Earthquakes occurred in Banda Acheh, Sumatera on December 2004 with 9.2 Scale Richter had triggered some tremors and shaking of the high-rise buildings especially in Penang, Klang Valley, Putrajaya and other parts of West Coast of Malaysia. There were some minor cracks in some of reinforced concrete buildings in Malaysia following these earthquakes. Recent earthquake which happened on 25* October 2010 in Mentawai Island, Indonesia with 7.5 Scale Richter has destroyed more than 150 buildings and more than 500 peoples were killed in the tsunami caused by this earthquake event. Although Malaysia, Singapore and Thailand (which are located within Sunda Plate) are categorized as low seismic regions due to its location of about 650km from the Sunda trench, the movements of neighbouring tectonic plates such as India and Australia Plates with velocity 7cm/year towards Malaysia could develop tremor among residents in multi-storey and high-rise buildings in Malaysia (Hamid et. al., 2010)

Developing Human Capital for Rural Community Tourism: Using Experiential Learning Approach

AbstractCommunity awareness, lack of tourism knowledge and skills are the basic constraints that limit the ability of the local people to actively participate in the tourism planning and development. In Malaysia, Miso Walai Homestay at Kinabatangan, Sabah was recognized as one of the best Community Based Tourism Model not only at national level but at the international level. Thus, this study was to explore the process of community capacity building particularly on the aspect of awareness, knowledge, skills as well as attitude of the rural community that enable them to involve themselves in tourism planning. This study applies a qualitative approach by conducting in-depth interview with key informants. All the data were analyzed using thematic analysis. The results of the study showed that about 3 years has been used by the NGO together with the pioneer MESCOT members for the capacity building particularly on the human capital development. The knowledge, skills as well as awareness of the local people have been developed through experiential learning approach

Manajemen Pembelajaran Tahfizh Al-Qur’an Di Pesantren Al-Kahfi Surakarta Dan Pesantren Nurul Iman Karanganyar

A good case needs to be managed well too if you want to get good results. Likewise with the study of tahfizh of the Qur'an, of course it must be managed properly. Then there must be a management role to manage. If management runs well, the results obtained will be optimal. The purpose of this research is to study the management of Al-Qur'an tahfizh learning in the Al-Kahfi Islamic Boarding School in Surakarta and the Nurul Iman Karanganyar Islamic Boarding School, and to study the learning and management planning of Al-Qur'an tahfizh learning related to relationships. This type of research is a qualitative study using descriptive. This research uses the type of field research. Data collection techniques in this study were carried out by observation, interview and documentation. Instead of the Al-Kahfi Islamic Boarding School in Surakarta and Islamic Boarding School Nurul Iman Karanganyar added planning, organizing, implementing, protecting, and evaluating. Here are some differences, namely: (1) Planning. In the Al-Kahfi Islamic Boarding School in Surakarta target students memorization 5 juz, 3 juz, and 2 juz per year. The strategy taken to achieve the target is halaqoh while the Nurul Iman Karanganyar Pesantren has a target of memorizing 30 juz and 20 juz for 3 years. There are five strategies implemented, standardization, recitation, ziyadah, juziyah, tasmi ’and muroja'ah. (2) Organizing. In the Al-Kahfi Islamic Boarding School Surakarta there is no marhala musyrif while in the Nurul Iman Islamic Boarding School Karanganyar including the marhala musyrifah which is responsible for listening to students one sitting one-time juz as a substitute for juz. (3) Implementation. In the Al-Kahf Islamic Boarding School the stages in learning have not been activated and also in encouraging rote learning the students deposit memorization according to the target without any standard conversion to the next juz, in the Islamic Boarding School Nurul Iman Karanganyar the ways in which learning has been helped also when driving rote learning the students deposit their rote according to the target with the standard juziyah as a condition for moving to the next juz. (4) Evaluation. In the case of the evaluation of learning in the Al-Kahfi Islamic Boarding School Surakarta, it was discussed at the request of each musyrif because there was no support, whereas in the Islamic Boarding School Nurul Iman Karanganyar in the implementation of learning, assistance, and evaluation, according to the standards set forth in the SOP of learning Tahfiz Al- The Quran

Analisis Atribut Produk Dan Atribut Konsumen Terhadap Loyalitas Produk Merek Eiger Di Solo Raya

Brand loyalty is a strong commitment to subscribe or buy a brand consistently in the future. Eiger products that are well known in the community for good quality and design can be an option for consumers to choose a product, both men and women, especially those who have a hobby of hiking are very suitable. In this study using a sample of 100 people selected from each subgroup that has been determined from a population, namely consumers who have not and have purchased Eiger brand products in Solo Raya. This research method uses qouta sampling and the data used is primary data in the form of a questionnaire. The data analysis method isanalysis Partial Least Square (PLS)using Smart PLS version 3.0. The results showed that product quality had no significant effect on brand loyalty, product design had a significant effect on brand loyalty, gender had a significant effect on brand loyalty and motivation had a significant effect on brand loyalty. The value of the coefficient of determination or R2 shows the percentage of the influence of the independent variables, namely product design, gender and motivation on the dependent variable of brand loyalty, but one variable, namely product quality, has no influence on the dependent variable of brand loyalty. Keywords: product quality, product design, gender and motivation, brand loyalt

Al-Ahkam Al-Fiqhiyah Al-Mustafadah Min Ghozwati Khaibar Fil Ath Imah

This study focuses on the dietary law of certain food in the Battle of Khaybar, especiallythe law of eating meats that was explained in the hadith. There was disagreement between scholars in understanding the hadith.The disagreemernts gives impact on the legal consume of animal flesh, whether it is halal, haram or makruh.The disagreement of the law of eating animal fleshin the battle of Khaybar is the reason behind the conducting ofthis research. And also this research reveals the cause of the disagreement in understanding the theorem, thus it will deliver benefit for muslim which is the purpose of the law of food. Type research this is literary studieswhich uses analyticmethod and descriptive with the comparison of scholarly statements of four schools of Fiqh in Islam. The research shows that the kindof foodin the Battle Khoibar is divided into two. First: food that scholars agreed as halal, such as grains, fruits. Second: food that was considered haraam, namely in the form of animal meat, such as horse meat, domisticated donkey meat, and the slaughtered animalwhich is conducted by the followers of the Book.From this research,it reveals that scholars agreed on the lawful (halal) of consuming horse meat, based on strong argument.,and domisticated donkey meat isunlawful (haraam), based on the number of hadiths that explain it. As for the slaughteredanimals of the followers of the Book is seen differently, if they are slaughtered in an Islamic way then the law is halal according to the majority of Ulama’. The law of the slaughterd animal of the followers of the Book can be applied to the law of imported meat

EFEK ANTIFERTILITAS DAUN MANGGIS ( GARCINIA MANGOSTANA LINN) PADA MUS MUSCULUS BETINA

Ek s trak dal.ln Manggis (Garc inia MangoE,tana Lj.nn mengandung zat aktif Mangostin dan glikosida triterpen