DRILL BIT SELECTION USING DESIGN OF EXPERIMENTS (DoE) METHOD

Drilling process is one of the most common machning process in industrial sector. More than half of the metal-cutting processes are conducted by the drilling process. Drill bit has influenced the results of the drilling process. Therefore, selection of the suitable drill bit becomes a critical factor in the drilling process. This is because the use of the suitable drill bit could fulfill the determined specification value of the hole. Six Sigma and Failure Mode Effect Analysis (FMEA) methods are used to identify factors that have influenced the results of the drilling process. Then by using the Design of Experiment, selection of the best drill bit could be done. In this study, 2 factors that influenced the result are the drill bit type and the drill point angle. Significance test using nested design through MINITAB 14 application has shown that both factors have significant influence over the hole diameter size.. Then by using the plot from the MINITAB 14 application, HPMT 1 became the best drill bit because it could fulfill the specification value. As for the best point angle in this study is 139.72º. Process capability calculation of HPMT 1 has shown that the process is in control. The conclusion is that drill bit HPMT 1 with point angle 139.72º became the best option in this study

Management Information System in Evaluation of BCA Mobile Banking Using DeLone and McLean Model

The investment in information system brings significant impacts on the banking industry because it plays a pivotal role in providing better services and competitive edges. This study evaluated satisfaction level and benefit of the usage of the banking system which is m-Banking using the IS Success Model approach developed by DeLone and McLane in 2003. The population in this study was customers of one of the largest banks in Indonesia, namely Bank Central Asia (BCA) with a sample size of 200 customers. The data were analyzed using Structural Equation Model (SEM) with AMOS. The results showed that the IS Success Model consisting of system quality, information quality and service quality has a significant impact on customer satisfaction in using BCA m-Banking. This study also validates the research conducted by DeLone and McLean (2003) in developing the IS Success Model as a measure of the quality and key to the success of an information system

Construct Validity and Reliability of Creativity and Innovation in Public Sector: A Rasch Measurement Model Approach for Pilot Study

A pilot study is imperative to test the questionnaire items, confirm and check the research instrument’s reliability to obtain the best items. This pilot research aimed to test the reliability of the developed public sector instrument and identify its weakness. The instrument was purposefully designed to recognise the factors that affect creativity and innovation in the Malaysian public sector and their influence on government agencies’ performance. The instrument included 90 items and was distributed to 120 civil servants from several ministries mostly located in Putrajaya and Kuala Lumpur, Malaysia. The goal of this instrument was to measure five study constructs: individual creativity (IC), team creativity (TC), organisational innovation (OI), innovation processes (IP), and organisational performance (OP). The method employed to analyse the validity and reliability of the items and respondents in this study was derived from the Rasch Measurement Model Approach, which is far more valid and well-grounded than only relying on Cronbach’s Alpha output produced. The Winsteps version 3.73 was used to verify the items’ functionality in aspects such as the item’s reliability and separation of the item-respondent, polarity item, item fit in measuring constructs, item difficulty level, the respondent’s ability, and the standardised residual correlations. It also enabled the removal of items based on polarity items’ statistics and the item’s suitability. At the end of the analysis, it was established that there was a total of 9 items that were discarded because they did not meet the inspection criteria specified per the Rasch Model. A total of 81 items were recorded on the final instrument that could be used to measure the five constructs

Faktor utama keupayaan inovasi syarikat milik rakyat Malaysia: analisis kepentingan-keberkesanan

Kajian ini mengukur tanggapan syarikat milik rakyat Malaysia terhadap kepentingan dan keberkesanan faktor inovasi dalam meningkatkan keupayaan inovasi syarikat mereka. Faktor keupayaan inovasi yang dikaji terdiri daripada faktor Polisi (PO), Pembiayaan (FF), Sumber Manusia (HR) dan Fasiliti (FC) pada setiap proses inovasi, iaitu Penjanaan Idea (P1), Reka Bentuk (P2), Prototaip (P3), Pembangunan (P4) dan Pemasaran (P5). Menggunakan Analisis Kepentingan dan Keberkesanan (AKK), min bagi setiap faktor inovasi dihitung dan diplotkan ke dalam grid AKK yang terdiri daripada empat kuadran. Kuadran I dinamai “Kekalkan Keberkesanan”, Kuadran II “Berlebihan”, Kuadran III “Tumpuan Rendah” dan Kuadran IV “Tumpuan Utama”. Faktor inovasi yang perlu diberi Tumpuan Utama (Kuadran IV) adalah faktor P1_FC, P3_FC, P4_FC dan P1_HR bagi syarikat bersaiz kecil, faktor P2_PO dan P2_FF dalam syarikat bersaiz sederhana, manakala bagi syarikat bersaiz besar adalah faktor P2_FC, P4_FC, P1_HR, P4_HR dan P4_FF. Hasil dapatan AKK membantu pihak pengurusan syarikat menentukan strategi seterusnya bagi meningkatkan keupayaan inovasi syarikat dengan memfokuskan sumber dan tenaga syarikat kepada faktor-faktor inovasi yang penting tetapi dilaksanakan secara kurang berkesan

QUALITY MANAGEMENT PROGRAM DEVELOPMENT USING SERVQUAL AND KANO MODEL

Quality Management System (QMS) is a very important knowledge that is very crucial in any industrial organizations. It is very important for the industrial workers to know and understand the correct QMS knowledge & concept. Because of that it is very important for them to attend sufficient and relevant QMS training in order for them to attain the QMS knowledge. These training must be effective and have sufficient impact. For that purpose a new method is used in this research. The Kano’s Model and SERVQUAL are been integrate into the House of Quality (HOQ) for the purpose of developing a QMS training course that would not only satisfy the requirement and needs of the industry but also unexpected factors towards the trainee that attend the course. By using this method we can see that the level of understanding for the training participant using this new model is higher compared to the level of understanding for the participant from the conventional QMS training program that been conducted by the training provider. With the increment in the level of understanding the level of effectiveness for doing QMS related job for the training participant would also be different. We can prove this by using the Kirkpatrick’s Evaluation Model, whereby we would evaluate the trainee from the conventional QMS training program against the newly develop QMS training program. The evaluation would be based on their level of understanding and the level of effectiveness of doing QMS related jobs in their respective workplace.Keywords: quality management system, training, House of Quality (HOQ)

Peningkatan prestasi proses menggunakan kaedah reka bentuk uji kaji dalam industri bahan kimia

Industri Bahan Kimia merupakan industri yang makin berkembang dan mendapat permintaan yang tinggi dalam pasaran selaras dengan perkembangan teknologi yang kian pesat. Persaingan antara kilang sentiasa berlaku dan pihak pengurusan sentiasa mencari kaedah yang paling baik serta menjimatkan kos bagi meningkatkan produktiviti. Kajian ini dilakukan dengan menggunakan kaedah reka bentuk uji kaji bagi membantu kilang menentukan syif dan mesin yang terbaik yang menjadi panduan bagi penghasilan pigmen Titanium Dioksida yang berkualiti tinggi mengikut permintaan pelanggan. Kajian yang dilakukan ini dapat dijadikan panduan kepada pengusaha kilang untuk memahami kaedah reka bentuk uji kaji dan mengamalkan kaedah ini pada masa akan datang bagi mengurangkan sebarang kecacatan yang berlaku kepada produk yang dihasilkan. Mesin yang digunakan untuk menghasilkan hablur Titanium Dioksida ialah mesin XSM Milling yang memerlukan masa selama 90 minit bagi mendapatkan saiz hablur mengikut spesifikasi yang telah ditetapkan. Pihak kilang bercadang untuk menukarkan mesin XSM Milling ini kepada mesin Speedmixer yang hanya memerlukan masa selama 4 minit sekaligus membantu kilang untuk menghasilkan lebih banyak produk seiring dengan permintaan pelanggan yang sentiasa meningkat tanpa menjejaskan kualiti produk yang dihasilkan. Kajian ini adalah untuk melihat kemampuan mesin baharu dalam menghasilkan pigmen yang berkualiti tinggi sekaligus membantu menjimatkan masa pemprosesan bahan dan secara tidak langsung memberi keuntungan kepada kilang. Melalui kajian yang telah dibuat, didapati mesin Speedmixer merupakan mesin yang terbaik untuk digunakan bagi mendapatkan saiz hablur Titanium Dioksida yang diperlukan

Determination of permanent establishment in e-commerce: An exploratory study

Permanent establishment has been used as a principle or threshold to determine whether a country has taxing rights on the business profits of a non-resident taxpayer.That threshold, however, has raised many questions in the context of e-commerce. Many countries are now concerned of how to determine permanent establishment in an e-commerce environment. Some view that the existing rule is insufficient to cope with e-commerce. This is because the existing tax rules were not designed in the era of e-commerce.Tax authorities are also concerned about the tax revenue loss, as there are no specific tax laws relating to permanent establishment in e-commerce. This study was conducted to solicit the perceptions of tax offices and tax practitioners on the criteria used to tax business profits in an e-commerce environment.This paper discusses how permanent establishment is determined in the conventional and e-commerce environments.The findings indicate that the existing tax threshold concerning permanent establishment is applicable in taxing e-commerce business profit, however, further amendments and changes should be incorporated to cater for e-commerce environment.The subjects also perceived that additional criteria should be included in the existing tax laws on permanent establishment to ensure tax treatment on e-commerce do not leave room for tax loss

Religious factors on tax non-compliance: evidence from Libyan self-employed

Tax non-compliance phenomenon has become a key issue for developing countries such as Libya because it hinders taxpayers from contributing effectively to the economy. Previous literature refers to diverse socio-psychological factors that influence tax noncompliance behavior. Nevertheless, there is a lack of study on the influence of religious factors on tax non-compliance. Therefore, the current study empirically examines the impact of Islamic perspective and Islamic religiosity on tax non-compliance behavior among self-employed taxpayers in Libya. A quantitative method using a questionnaire is utilized to collect the data. Structural equation modeling was employed using PLS. This study provides empirical evidence that Islamic perspective and Islamic religiosity have a significant positive relationship with tax non-compliance among Libyan self-employed. Theoretically, the findings have extended the body of knowledge by providing empirical evidence on the effect of religious factors on tax non-compliance. Practically, the study provides fruitful insights for policymakers and government officials to consider these factors as crucial while formulating taxation policies to minimize the phenomenon of tax non-compliance among Libyan individual taxpayers and, hence, increase government revenue

Kesan faktor kepuasan dan kesetiaan terhadap produktiviti pekerja

Tenaga kerja merupakan faktor penyumbang kepada produktiviti organisasi dan seterusnya menjadi penentu kepada kelangsungan kejayaan dan kemajuan sesebuah negara. Justeru keprihatinan pihak pengurusan organisasi dalam memenuhi kebajikan dan keperluan pekerja diharap dapat meningkatkan tahap kepuasan mereka terhadap pekerjaan yang dilakukan. Kajian ini dijalankan untuk mengenal pasti faktor-faktor kepuasan pekerja yang mempengaruhi kesetiaan dan produktiviti pekerja serta menentukan kesan kesetiaan terhadap produktiviti mengikut organisasi sama ada kerajaan atau swasta. Seramai 270 responden di Selangor terlibat dalam kajian ini dengan 137 responden terdiri daripada kakitangan kerajaan dan 133 responden dalam kalangan kakitangan swasta. Hasil kajian mendapati hubungan antara pekerja mempengaruhi produktiviti pekerja bagi kedua-dua kategori pekerja yang dikaji. Keputusan ini dapat dilihat menerusi analisis model dalaman menggunakan Permodelan Persamaan Struktur-Kuasa Dua Terkecil Separa (PLS-SEM). Selain itu, kesetiaan juga jelas mempengaruhi produktiviti pekerja. Hasil ujian perbandingan min menunjukkan wujud perbezaan signifikan tahap kepuasan pekerja swasta dan kerajaan bagi faktor gaji, hubungan antara pekerja, peluang kenaikan pangkat, peluang meningkatkan kemahiran dan penyeliaan serta min tahap persetujuan kesetiaan responden terhadap organisasi terbabit

Effect of Political Factors on Tax Noncompliance Behaviour among Libyan Self-Employed Taxpayers

The current study attempts to empirically examine the effect of political affiliation and political instability on tax noncompliance behaviour among self-employed taxpayers of Libya. A self-administered questionnaire was distributed to the 498 Libyan self-employed. Total 312 questionnaires were fully completed that were used in the final data analysis. A structural equation modeling approach was employed using PLS-SEM 3.2.7. Results reveal that both political affiliation and political instability have a significant effect on tax noncompliance among self-employed Libyans