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    Students' negative perception towards Auditing has caused them to lose interest in this subject. Most of the students feel that auditing is a dull subject because they are unable to imagine what Auditing is all about. Inexperience in... more
    Students' negative perception towards Auditing has caused them to lose interest in this subject. Most of the students feel that auditing is a dull subject because they are unable to imagine what Auditing is all about. Inexperience in auditing makes them to think that Auditing is a difficult subject to understand. Therefore, the Smart SAIC V1 is a template that has been invented into an innovation approach of learning. This is an alternative method of learning that encourages students to be competitive and interactive learners. The students will use this Smart SAIC V1 template to guide them to a real audit process by themselves. It is expected that they will thoroughly understand the auditing process which involved audit planning and procedures. Additionally, it is also beneficial to the lecturers who have no or less experience in teaching Auditing subject because this template comprises of step by step instructions. Besides, small business entrepreneurs might also find Smart SAIC V1 useful to evaluate their business internal control system.
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    The cloud technology has given impact to various aspects including education. With the advance implementation of cloud in a non-formal environment, the effectiveness needs to be investigated. However, with the current adoption of cloud in... more
    The cloud technology has given impact to various aspects including education. With the advance implementation of cloud in a non-formal environment, the effectiveness needs to be investigated. However, with the current adoption of cloud in a non-formal learning implementation, the effectiveness use of the services in a real implementation has not been discovered in details. Therefore, this paper will observe the effectiveness of cloud usage in the non-formal learning using the proposed Non-Formal Learning Platform (NFLP) and investigate the effectiveness base on the learners' outcome. The findings show that there is a positive significant learners' outcome in using the NFLP. This paper introduces the use of cloud technology in learning that can give impact to the learning process as learning with technology will deploy more challenges and innovation that need to be discovered in the future.
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    Cooperative learning (CL) is a teaching approach that can encourage student learning in the form of group work with specific mission and outcome. This paper compares the 20 th century classroom environment with changes that are required... more
    Cooperative learning (CL) is a teaching approach that can encourage student learning in the form of group work with specific mission and outcome. This paper compares the 20 th century classroom environment with changes that are required in 21 st classroom, among which, is the needs of highly diverse individuals being able to work collaboratively with others. The CL approach can provide positive working in-group environment. In addition, it serves as a platform to develop social and soft skills among the students, especially in communicating, teamwork, listening, focus and presentation. This paper also describes the advantages of CL and how it can be incorporated in classroom teaching.
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    Ever since the existence of ITM way back in 80's, Mathematics has always been part of the curricula. Mathematics is offered in various programs as the core or non-core courses. During the early day, teaching method was using a... more
    Ever since the existence of ITM way back in 80's, Mathematics has always been part of the curricula. Mathematics is offered in various programs as the core or non-core courses. During the early day, teaching method was using a conventional mode of chalk, board and talk. As the technology evolved very fast, does it affect Mathematics education? This paper reports on the how far educators play their degree of involvement in using technology in Mathematics education. The conclusion is presented in determining the lecturers' preference in teaching and learning Mathematics. The data was collected from previous practices in Mathematics education as well as from current practices.
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    The right to protect the dignity and reputation of others is seen as among the key features in many legal systems in the world. Defamation is a strict liability tort in which a defendant could be held liable for publishing a false and... more
    The right to protect the dignity and reputation of others is seen as among the key features in many legal systems in the world. Defamation is a strict liability tort in which a defendant could be held liable for publishing a false and defamatory statement that has a tendency to harm plaintiff's reputation in the eyes of the plaintiff's community. The law of defamation addressed both oral defamatory statement (slander) and written defamatory statement (libel) and seen by some as a tool to suppress the right of the public to receive information. With the recent case of Pandan MP Mohd Rafizi Ramli, it raised a debate on whether the law of defamation is used as a device to subdue the essence of democracy. This article examines the elements and nature of law of defamation in Malaysia with special reference to a few cases of defamation in Malaysia. This paper concludes that although public has the right to know and to receive information but the person who disseminate it must exercise self-regulation and thus be socially responsible for his action. A well balance code of ethic should be upheld to balance the conflicting rights of the interested parties.
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    Voice over Internet Protocol (VoIP) becomes popular communication solution. A great evolution on Internet technology has brought up this technology to emerge and expand since it uses data network to transmit voice from sender to receiver... more
    Voice over Internet Protocol (VoIP) becomes popular communication solution. A great evolution on Internet technology has brought up this technology to emerge and expand since it uses data network to transmit voice from sender to receiver which means voice and data travel using a single medium. By upgrading existing PBX to IP PBX, it makes VoIP to easily blend into existing communication technology. VoIP have been implemented and widely used in United States, European countries, and Asian countries. Informal observation and interviews discovered several organizations in Malaysia have already used VoIP. Therefore, it is a matter of time to UiTM to use this technology as a major communication medium among its 36 campuses nationwide. Majority campuses still use PSTN while the newest campuses already use VoIP. However, UiTM continues upgrading its Internet bandwidth to facilitate its daily operation. Therefore there are opportunities VoIP will replace PSTN as its major communication medium or at least allowing these two technologies to work together. The reason VoIP can be a great option is because it promotes call cost deduction in communication especially organization such as UiTM that have many branches. Next Generation Network (NGN) technology is believed and able to support VoIP to be implemented in UiTM. The good thing about NGN is amount of bandwidth can be allocated to allow voice transmission and it is flexible, it can be increased or decreased depending on network utilization. However, call cost deduction is not enough, the most important is number of VoIP calls that can be sustained by existing network while satisfying QoS requirements and leaving adequate capacity for future growth.
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    Operations Management course is compulsory for students majoring in Business. According to final exam report, the failure rates for this course increase more than ten percent last year. It is a sign for researchers to conduct a study to... more
    Operations Management course is compulsory for students majoring in Business. According to final exam report, the failure rates for this course increase more than ten percent last year. It is a sign for researchers to conduct a study to identify and explain some determinant factors of low academic performance in Operations Management course. High failure rates could reflect the tertiary education and university image. Although it is below than quality measurement but it is clearly stated in the list as one of the highest failure rates course in Faculty of Business Management. Some of the determinant are students do not understand the question become the most unpleasant factor, followed by personal mistake such as careless in the middle of calculate the answer using calculator, student attitude such as absenteeism and take things for granted for instance do not remember the formula or leave it blank. Moreover, lack of student's foundation in mathematics because nature of this subject is more than sixty percent calculation based. All of these determinants become major factors in affecting low academic performance in Operations Management course and need to take alternative to provide solutions.
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    Fuzzy time series model (FTSM) has been developed since years ago to handle data in linguistic values. However, most of the FTSM defined data in terms of discrete fuzzy sets which provide the forecasted output as a single point. Various... more
    Fuzzy time series model (FTSM) has been developed since years ago to handle data in linguistic values. However, most of the FTSM defined data in terms of discrete fuzzy sets which provide the forecasted output as a single point. Various interval length methods have been proposed to obtain higher forecasting accuracy but some of them cannot deal with data in large value of range. This paper proposes an improved fuzzy forecasting model based on trapezoidal fuzzy numbers with new base mapping. The proposed FTSM involves four phases which are data collection on tourist arrival, testing data for seasonality and trend pattern, model development and verifying the forecasting accuracy. The result shows that the data has seasonal and trend pattern; and 13 linguistic values in terms of trapezoidal fuzzy numbers were obtained. Various forecasted intervals under different degree of confidence can be produced compared to a single point forecasted value offered by the previous FTSM. In addition, a wide range of data can be catered based on the new base mapping table.
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    Library is one of the important departments in academic institutions that enable the exchange and growth of information, knowledge, and culture among lecturers, students, and the general public. The important thing about the library is... more
    Library is one of the important departments in academic institutions that enable the exchange and growth of information, knowledge, and culture among lecturers, students, and the general public. The important thing about the library is quality services. Service quality of library consists of some attributes such as physical facilities and staff behaviors. Evaluation of quality services may help library management to ensure the improvement of services by investigating students' opinion towards library services. The objective of this research is to evaluate the quality of services provided by the library based on certain criteria using Fuzzy Multi-Criteria Decision Making (MCDM) evaluation method. A fuzzy logic method is used to deal with the decision in the ambiguous situation. A research was conducted at Perpustakaan Al Bukhari in Universiti Teknologi MARA (Pahang). A questionnaire has been used to collect the data. Respondents were students who came to the library four times a week. Result stated that the best criterion is staff service while the worst is the environment at the library.
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    Having Gen Y students nowadays, has become big challenges to the educators including lecturers. Traditional learning method which relies on normal classroom setting now is unable to gain students' interest. The students may feel the... more
    Having Gen Y students nowadays, has become big challenges to the educators including lecturers. Traditional learning method which relies on normal classroom setting now is unable to gain students' interest. The students may feel the subject is difficult, dull and uninteresting since many theories need to be memorized. Because of that, most students were found not to be able to perform well during the examination. Therefore, developing an interactive economics game board named " Catur Ekonomi " is hoped to be able to attract students' attention and interest in learning economics subject. This game provides an interesting way of learning economics subject as the students' understanding towards this topic could be enhanced, and their academic performance could be improved. This paper investigated the relationship of interactive learning by application of " Catur Ekonomi " with students' academic performance. Besides, this article also identified the impact of interactive learning towards students' academic performance. The students were given a set of questionnaires after playing the " Catur Ekonomi ". The result showed that there was a relationship between interactive learning with students' academic performance. Besides, the result also showed, there was a positive impact of interactive learning towards students' academic performance.
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    The Mathematics diagnostic test which evaluates students' competency level and knowledge in mathematics has been implemented in Universiti Teknologi MARA (UiTM) since December 2013. However, the implementation of the test is time... more
    The Mathematics diagnostic test which evaluates students' competency level and knowledge in mathematics has been implemented in Universiti Teknologi MARA (UiTM) since December 2013. However, the implementation of the test is time consuming and requires higher cost. Web based online mathematics diagnostic test (WbOMDT) is a web based application for diagnosing students' strengths and weaknesses in mathematics in an effective manner. It is a one hour test that should be taken prior to a mathematics course. It contains of 40 multiple choice questions in the main area of mathematics such as Algebra, Geometry and Trigonometry. The objective of this study is to investigate the relationship between the diagnostics test and the performance of Business Management Students' in Business Mathematics course. The correlation analysis was used to check between the final results of the course and the possible factors influencing the performance, which are WbOMDT results, gender and the ongoing assessments results. Then, the coefficient of determination, R-square value was used to explain the degree of influence. Based on the correlation analysis, there are significant relationship exist between the dependent variable final examination results, the WbOMDT results and ongoing assessments results. Based on the values, it shows that 41% of the variation in the final examination results for Business Mathematics course can be explained by the marks obtained through the WbOMDT results.
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    Allocation of teaching loads in a teaching unit refers to the distribution of teaching hours among academic staff. The most ideal outcome would be to assign the best person to teach the right course based on his/her expertise and... more
    Allocation of teaching loads in a teaching unit refers to the distribution of teaching hours among academic staff. The most ideal outcome would be to assign the best person to teach the right course based on his/her expertise and experience. In many teaching units, the task is done manually through trial-and-error which is rather time-consuming, inefficient and subject to bias judgement. Furthermore, the allocation is probably unfavourable to many academic staff. Hence, a linear programming model was developed in order to find an optimal allocation of teaching loads which subject to considered constraints. A survey was conducted to determine the preferences of academic staff towards teaching the offered courses. The mathematical model was applied in a case study in Mathematics Department in a selected semester where 141 teaching hours were distributed among nine lecturers. A feasible solution was found with the use of optimization software LINGO®. The task proved to be more efficient and time-effective. Therefore, the model serves as a good tool to assist head of teaching units in allocating teaching loads.
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    Financial distress prediction has been a topic of great interest over decades, not only to managers, but also to the external stakeholders of a company. The aim of this study is to examine the ability of the adaptive neuro-fuzzy inference... more
    Financial distress prediction has been a topic of great interest over decades, not only to managers, but also to the external stakeholders of a company. The aim of this study is to examine the ability of the adaptive neuro-fuzzy inference system (ANFIS) in predicting the financial distress of public listed companies in Malaysia. The analysis is based on a sample of companies classified as PN17 by Bursa Malaysia over the period 2010-2015. The financial data of the distressed and financially healthy companies was collected for five years prior to classification as a PN17 company. Five financial ratios exist in the Altman model were used as the input variables. The results of this study indicate that the adaptive neuro-fuzzy inference system model has an accuracy rate of 86% prior to financial distress. This study will be useful to financial institutions, investors, creditors and auditors to identify companies that are likely to fall into financial distress.
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    Konsep ruang selalu mendapat tempat dari pelbagai perspektif seperti pembinaan, budaya dan sosial. Konsep ini merupakan perkara asas dalam kehidupan manusia. Tidak ketinggalan dalam tradisi lisan dan tulisan yang melihat isu tentang ruang... more
    Konsep ruang selalu mendapat tempat dari pelbagai perspektif seperti pembinaan, budaya dan sosial. Konsep ini merupakan perkara asas dalam kehidupan manusia. Tidak ketinggalan dalam tradisi lisan dan tulisan yang melihat isu tentang ruang dan habitat dalam budaya tradisional. Melalui tradisi lisan contohnya cerita lipur lara, konsep ruang merupakan sesuatu yang menarik untuk diteliti lantaran konsep ini tidak dinyatakan secara terus tetapi disampaikan secara implisit. Implisitnya tergambar apabila penutur mengunakan leksikal fauna dalam sesuatu ungkapan, tetapi pada waktu yang sama dapat menjelaskan konsep ruang kepada pendengar. Selain itu, ruang dalam masyarat Melayu bukan hanya tertumpu kepada ruang fizikal semata-mata, malah melangkaui ruang sosial dan ruang-masa. Kadang kala, konsep ruang ini sering berkongsi fungsi antara dua domain yang berbeza pada waktu yang sama. Contohnya, konsep ruang fizikal yang turut menjelaskan ruang-masa. Artikel ini akan meneliti dan menganalisis hanya satu unsur iaitu unsur fauna dalam Cerita Anggun Cik Tunggal yang menyingkap konsep ruang dalam cerita lipur lara Melayu. Kupasan dan makna tersirat unsur fauna ini akan dihurai menggunakan pendekatan semantik inkuisitif. Analisis menggunakan pendekatan inkuisitif bukan hanya menyingkap kebijaksanaan Melayu tetapi juga menunjukkan falsafah yang terdapat di sebalik penggunaan sesuatu leksikal. Dapatan kajian menunjukkan bahawa pemilihan leksikal fauna yang wujud dalam Cerita Anggun Cik Tunggal bukan dilakukan secara semborono. Penggunaan dan pemilihan leksikal fauna menunjukkan kepekaan orang Melayu terhadap alam sekeliling mereka. Dapatan kajian ini juga membuktikan ketinggian akal dan kebijaksanaan orang Melayu memilih dan menggunakan sesuatu leksikal yang bersifat dwimakna untuk mengkonsepsikan sesuatu sifat dan kejadian. Kajian yang terhasil diharapkan dapat menambah lagi kosa ilmu berkaitan cerita lipur lara Melayu khasnya dari perspektif linguistik. Kata kunci dan frasa: konsep ruang, fauna, pendekatan semantik inkuisitif, cerita lipur lara
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    Production is a process of transforming resources into goods and services that have exchange value. It is a very tough topic where students need to identify the best production processes, determine the significant selling price of the... more
    Production is a process of transforming resources into goods and services that have exchange value. It is a very tough topic where students need to identify the best production processes, determine the significant selling price of the product and services and plan the competitive strategies in order to be efficient and gain more profit. Students may conclude to misunderstand the concept and not confident in making business decision. Too many theories and concepts may hurt students' concentration and contribute to complexity in their study. The introduction of Smart Trader game in class as an interactive learning style may help students a lot compare to the conventional method such as having lecture and reading textbooks. In this game, students are divided into three groups. Each group has been given an envelope consists of different set of resources. They need to produce paper boxes and sell them to the trader to get the best selling price. At this stage, students need to determine the cost of production, set markup price and sell the product to a local market trader with agreed selling price. Students also have to prepare the financial statement as a document to disclose the financial activities and position of a business. Using an experimental approach, this paper compares the performance of students when they learn through the game and lecture. The result shows that students can increase their understanding in production theory and achieve higher grade when game is applied in the class compare to traditional method of learning.
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    The purpose of this study is to analyse the heart rate and accuracy performance of expert and novice archers in mock tournaments. It tries to verify if experience contributes to reduction in heart rate and increases the accuracy of... more
    The purpose of this study is to analyse the heart rate and accuracy performance of expert and novice archers in mock tournaments. It tries to verify if experience contributes to reduction in heart rate and increases the accuracy of archery performance. Thirty (30) UiTM Pahang archers participated in this study. The heart rate was recorded immediately after the last arrow of the last round was shot. The result shows expert archers have a slightly lower heart rate, 116 bts min, as opposed to novice archers with heart rate of 122 bts min. Expert archers also shoot better with the mean of 107 points compared to novice archers with 103 points. This proves that the experience of archers contributes in lowering the heart rate and gives better accuracy performance in any situation.
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    One of the problems faced by the lecturer is how to get students' focus and deep engagement for a long period in a conceptual nature and theoretical subject. In computer sciences field of studies operating system is full of a lot of... more
    One of the problems faced by the lecturer is how to get students' focus and deep engagement for a long period in a conceptual nature and theoretical subject. In computer sciences field of studies operating system is full of a lot of theory and concept to be mastered by the students. This is due to the huge and important role of the operating system itself. Flipped learning is a new approach that involved an online learning, pre-recorded materials, and the use of computer and digital technologies. This new approach was introduced to the students in the course of A Practical Approach of Operating System Concept. This paper described the study conducted on two groups of diploma students who enrolled for the Operating System Concept at University Technology MARA Pahang. One group of student is kept as a controlled group while the other is experiencing a flipped learning. The score gained by the student in a test is compared and based on the result the suggestion on whether to adopt the flipped learning approach or not will be discussed.
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    It is without a doubt that reading is a twofold process which allows cognitive processing of information as well as aesthetic appreciation. However, due to the emergence of new media of information and communication technology (ICT) as... more
    It is without a doubt that reading is a twofold process which allows cognitive processing of information as well as aesthetic appreciation. However, due to the emergence of new media of information and communication technology (ICT) as well as the evolution of electronic devices, student's reading behaviour has changed. The use of ICT is considered as a recent catalyst to bring changes and new information in teaching and learning approaches [1]. Nevertheless, as claimed by some researchers, the introduction of ICT will enable its users particularly university students to get, communicate and manage information at their own pace. Therefore, this study attempted to investigate students' reading habit and engagement with digital contents as well as to ascertain their practices while using electronic media for reading exercise. Quantitative data were collected through valid survey questionnaires which were distributed to 61 respondents from Universiti Teknologi MARA (UiTM) Raub Campus, Malaysia. The results revealed students' preferences in using electronic media and how ICT has presented possibilities for students' reading habit to develop. This study has shed light on possible factors contributing to deficiencies in reading and reasoning. Given the importance of digital literacy, this study is anticipated to benefit future research to provide possible ways to enhance online reading and later critical digital reading skills.
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