The role of tax agents in sustaining the Malaysian tax system

In Malaysia, a self-assessment system has been implemented for all companies for more than a decade.The system necessitates corporate taxpayers to declare and calculate accurate sources of income, estimate income tax payable, keep records for audit purposes, and comprehend income tax legislation.In complying with these demands, many corporate taxpayers have to depend on the assistance of tax agents.Using survey data, this study aims to examine the role of tax agents in sustaining the SAS in Malaysia.This study enhances the understanding of the scope of tax agents’ involvement under the system. Findings from this study are predominantly positive and should be beneficial for policy makers in their efforts to review and modify current tax systems

Konsep Inovasi dalam Islam Menurut Pandangan Asatizah Inovatif: Innovation Concept in Islam Based on Innovative Asatizah

Pelbagai kajian dilakukan mengenai konsep inovasi dalam Islam, namun fokusnya adalah pada Allah sebagai Inovator, Rasulullah sebagai inovator serta rumusan al-Quran mengenai kaedah mendapatkan pengetahuan untuk berinovasi. Tidak ditemui kajian dilakukan yang memberi fokus kepada ciri inovasi dalam Islam. Oleh itu kajian ini dijalankan dengan tujuan untuk merumuskan ciri inovasi dalam Islam. Kajian kualitatif ini dijalankan dengan mengumpul data daripada temu bual dan analisis dokumen. Seramai tujuh asatizah inovatif dipilih sebagai peserta kajian. Dapatan menunjukkan terdapat tujuh tema bagi konsep inovasi dalam Islam, iaitu; 1) tidak sempurna, 2) ilham milik Allah, 3) manfaat bagi orang lain, 4) patuh syariat, 5) sesuai dengan keperluan, 6) rai metod tradisional, dan 7) dihasilkan dengan ikhlas

The role of tax agents in sustaining the Malaysian tax system

Abstract In Malaysia, a self-assessment system has been implemented for all companies for more than a decade. The system necessitates corporate taxpayers to declare and calculate accurate sources of income, estimate income tax payable, keep records for audit purposes, and comprehend income tax legislation. In complying with these demands, many corporate taxpayers have to depend on the assistance of tax agents. Using survey data, this study aims to examine the role of tax agents in sustaining the SAS in Malaysia. This study enhances the understanding of the scope of tax agents' involvement under the system. Findings from this study are predominantly positive and should be beneficial for policy makers in their efforts to review and modify current tax systems

Analysis of self-hisbah factors on moral appreciation among Muslim secondary school students in Malaysia : Fuzzy Delphi method application

The issue of moral deterioration among secondary school students still transpires due to the lack of moral appreciation among them. It is caused by the practice of self-hisbah, which is not attended in an istiqamah (steadfast) manner. The factor of self-hisbah potentially impacts the appreciation of the morals of Muslim students. This research aimed to analyse the self-hisbah factor by examining the expert consensus on the elements found in the self-hisbah factor. The researchers chose elements of the hisbah of heart and soul, hisbah of lust, and hisbah of behaviour. This study employed a quantitative approach that surveyed the views and evaluations of 14 experts selected by purposive sampling. These experts evaluated three (3) elements and twenty (20) items included in the Model of Moral Appreciation of Muslim secondary students. The researchers analysed the obtained data using the Fuzzy Delphi method. The analysis considered the triangular Fuzzy Numbers and the ranking of elements obtained through Defuzzification. The study data confirmed that the response and expert consensus on all elements were good. In essence, expert consensus exceeded 75%, and almost all threshold values ’d’ met consensus conditions. This analysis contributes to the theory of hisbah. Internal hisbah signifies the power to act emerges from oneself due to a process of self-evaluation known as hisbah. The practice of self-hisbah delivers a person who is always disciplined and strives to do good and refrain from doing evil in his daily life as a student. This theory is pertinent to be included in the Model of Moral Appreciation of Muslim Students’ secondary schools in Malaysia. A quantitative study is germane to be conducted on secondary school students throughout Malaysia to examine the usability of the model

Organizational socialization process of MBA graduates

Extant literature on organizational socialization has not focused on the relation of education and learning with adjusting to work. As a result, little is known about the contribution of an MBA learning experience towards the process of organizational socialization. The purpose of this study is to understand the organizational socialization process of MBA graduates in their first six months of work. This qualitative study involved interviews with MBA graduates who had been employed within a period of one to six months. This study found that MBA graduates utilized their communication and analytical skills that were enhanced during the MBA education in support of their socialization tactics of relationship building, information gathering and learning. Graduates’ skills and prior experiences were mobilized through the facilitation of immediate superiors and/or supported by mentorship and help by senior co-workers

Surface modification via alginate-based edible coating for enhanced osmotic dehydration mass transfer of ginger slices

Ginger has a high moisture content, which makes it highly susceptible to spoilage. Therefore, the shelf life can be extended through drying. In the drying process, osmotic dehydration is applied as pre-treatment due to its simple operation and energy-saving process for removing moisture from food. However, large solute gain during the osmotic dehydration has become the major challenge of this process as it has a negative impact on the final product. The edible coating is the key step to circumventing this issue. Alginate is a potential candidate for the coating material to enhance the mass transfer kinetics of the osmotic dehydration process. This study investigated the surface modification of ginger slices caused by the cross-linker calcium chloride and plasticizer glycerol on alginate coating using a Scanning Electron Microscope. Furthermore, the kinetics of water loss and solute gain were evaluated and modelling aspects were conducted. It was observed that the surface roughness of ginger coated with a combination of alginate, glycerol and calcium ions has reduced. This facilitated the mass transfer process, which was observed to have a high water loss and a lower solute gain. The Peleg model presented the best fitting model of mass transfer kinetics during osmotic dehydration of ginger slices. From this work, it can be deduced that alginate-based coating can be a promising pre-treatment step in the osmotic dehydration process

Proses jana idea untuk menghasilkan inovasi pengajaran : gaya guru inovatif Pendidikan Islam

Proses jana idea adalah salah satu proses yang signifikan dalam penghasilan inovasi sebelum memasuki proses pembangunan inovasi. Namun, proses ini sukar, terutama bagi individu yang tidak mempunyai pengetahuan dan pengalaman. Kajian kes ini meneroka kaedah yang digunakan oleh guru inovatif Pendidikan Islam (PI) ketika proses menjana idea bagi menghasilkan inovasi pengajaran PI. Lapan guru-guru PI sekolah menengah telah terlibat dalam kajian ini yang dipilih secara bertujuan menggunakan teknik snowball. Temu bual secara mendalam dijalankan untuk mengumpul data dan disokong dengan data daripada analisis dokumen. Dapatan menunjukkan terdapat lapan kaedah yang digunakan oleh guru-guru dalam menjana idea, iaitu: i) berfikir secara berfokus, ii) meneroka inovasi sedia ada, iii) membaca, iv) menghadiri kursus atau bengkel, v) menyertai pertandingan, vi) adaptasi produk inovasi sedia ada, vii) berkonsultansi dengan pakar, dan viii) berkolaborasi. Kesimpulannya, guru-guru inovatif melengkapkan diri dengan ilmu pengetahuan dan memanipulasi pengetahuan sedia ada ketika menghasilkan inovasi, serta merujuk guru-guru berpengalaman yang lain melalui konsultasi dan kolaborasi untuk menjana idea yang lebih baik dan unik. Implikasinya, kaedah-kaedah yang digunakan oleh guru-guru inovatif ini menyumbang kepada ilmu pengetahuan dalam bidang Pendidikan Islam, di mana ia dapat digunakan oleh para guru Pendidikan Islam sebagai panduan untuk memulakan langkah dalam melibatkan diri untuk menghasilkan inovasi pengajaran

Penerokaan terhadap pengetahuan yang digunakan oleh guru inovatif Pendidikan Islam untuk menghasilkan inovasi pengajaran

Perdebatan mengenai isu pengetahuan dalam menghasilkan inovasi telah lama dibincangkan oleh para sarjana. Perbincangan mengenai pengetahuan untuk menghasilkan inovasi turut meliputi bidang pendidikan dalam konteks mencipta inovasi pengajaran. Tidak ditemui kajian lapangan secara khusus mengenainya. Oleh itu, kajian ini dijalankan untuk meneroka pengetahuan yang digunakan oleh guru inovatif ketika menghasilkan inovasi pengajaran. Kajian ini dijalankan secara kualitatif. Data dikutip daripada temu bual dan analisis dokumen. Temu bual dibuat secara separa struktur dan secara mendalam. Analisis dokumen pula dibuat terhadap gambar, kertas cadangan, laporan inovasi, bunting, banner dan pamplet inovasi. Lapan peserta kajian dipilih menggunakan teknik persampelan bertujuan. Kesahan dan kebolehpercayaan kajian dibuat menggunakan kaedah triangulasi data dan sumber, lama di lapangan dan nilai Kappa. Dapatan menunjukkan terdapat 12 jenis pengetahuan digunakan oleh peserta kajian, iaitu; konten dan kurikulum, pedagogi, kajian tindakan, inovasi sedia ada, reka bentuk inovasi, pengalaman, minat dan kekuatan diri, kemahiran kreatif, pengetahuan tentang pelajar dan kemahiran komunikasi, kemahiran kolaborasi dan pengetahuan format peperiksaan. 12 jenis pengetahuan ini dikategorikan dalam lima bentuk pengetahuan, iaitu; pengetahuan pedagogi kandungan, kemahiran kognitif istimewa, pembangunan kompetensi spesifik, kemahiran sosial dan kemahiran penyelidikan. Dapatan ini dapat dimanfaatkan oleh penyedia latihan sama ada kepada guru pelatih atau guru dalam perkhidmatan untuk meningkatkan profesionalisme keguruan mereka dengan meningkatkan kualiti pengajaran mereka sehingga mampu menghasilkan inovasi pengajaran. Pelajar akan mendapat manfaat yang besar apabila pengajaran guru berkualiti tinggi

Students’ perceptions on parental background and their academic performance in Islamic studies in Nigeria

Parental background and academic performance have been a major research area carried out by numerous researchers. Many studies have focused on different variables that can encumber academic grades of students like Mathematics, English; among others. This current study investigates the perceptions of Islamic Studies’ students based on parental background such as education, occupation, income and involvement and their academic performance in Islamic Studies in north-central Nigeria. A sample of 384 students offering Islamic Studies in secondary school in the country served as respondents for this study. The data collected were analysed using SPSS version 23.0. Based on statistical finding on dimension of parental background that influences students’ academic performance in Islamic Studies; the majority of the students strongly perceived that, their parental background such as education with a mean of 3.47, occupation with a mean of 2.85, income with a mean of 2.68 and involvement with a mean of 3.47 greatly influenced their academic performance in Islamic Studies in north-central Nigeria. In conclusion, school management, teachers and parents should collaborate in enhancing students’ academic performance in Islamic Studies in various public secondary schools in north�central in particular and the country in general

The effect of mindfulness as the psychological intervention on perceived stress among breastfeeding mothers with Intrauterine Growth Restriction (IUGR) babies

Introduction: High cortisol level during pregnancy due to psychological stress could cause Intrauterine Growth Restriction (IUGR) towards baby which could affect the baby’s neurodevelopment and mental health. However, the epigenetic of the IUGR baby can be altered through breastfeeding and bonding between the mother and baby. Mindfulness intervention should be given to reduce the mother’s stress as mothers need to be supported for their children to be optimally breastfed. Hence, the objective of this study was to determine the effectiveness of mindfulness as a psychological intervention to reduce the level of perceived stress among breastfeeding mothers. Materials and Methods: This quasi-experimental study investigated the effect of mindfulness on perceived stress with measurement in baseline, pre-test, and post-test on 23 pregnant women with diagnosis of late-onset IUGR babies at Department of Obstetrics and Gynaecology, SASMEC @IIUM. Perceived Stress Scale (PSS) was measured during antenatal period as the baseline and after confinement as the pre-test. Later, a counselling session with mindfulness therapy as the psychological intervention was conducted, followed by another two follow up sessions with intervals of two to three weeks. PSS was measured again after the third counselling session as the post-test. Data collected was then analyzed using Statistical Package for Social Science (SPSS) version 27. Results: Based on the analysis of variance (ANOVA), there is no significant reduction in perceived stress following the psychological intervention with the mean score for pre-test (M=17.3, SD=4.9) and post-test (M=15.1, SD=5.8), (p<0.05) but still there is slight reduction as compared to the baseline (M=15.9, SD=4.6). Conclusion: Mindfulness can be considered as a coping technique to reduce the perceived stress among the breastfeeding mothers and consequently may improve the condition of the IUGR babies