https://ptsldigital.ukm.my/jspui/handle/123456789/388893 2026-06-06T04:14:04Z 2026-06-06T04:14:04Z Nik Rahimah Nik Yacob Ghazali Jaffar Sallehudin Mohd Noor https://ptsldigital.ukm.my/jspui/handle/123456789/783475 2026-05-21T06:50:40Z

Title: Kefahaman kanak-kanak tentang aktiviti membeli-belah Authors: Nik Rahimah Nik Yacob; Ghazali Jaffar; Sallehudin Mohd Noor Editors: Nik Hashim Mustapha; Jaafar Muhamad; Aliah Hanim Mohd. Salleh; Zaini Mahbar Abstract: Melalui proses sosialisasi kanak-kanak memperoleh pengetahuan dan kemahiran untuk menjadi seorang pengguna. Dengan mengiringi ibubapa membeli-belah dan melalui pendedahan kepada pengiklanan di media massa, kemahiran kanak-kanak sebagai seorang pengguna terbentuk melalui masa. Untuk menghayati apakah kefahaman kanak-kanak tentang aktiviti membeli-belah, kertas kerja ini melaporkan hasil kajian yang melibatkan analisis kandungan (content analysis) lukisan kanak-kanak berumur antara tujuh hingga dua belas tahun. Sampel kanak-kanak ini diperoleh dari empat kawasan di Semenanjung Malaysia, iaitu Kota Bharu, Johor Bahru, Pulau Pinang dan Lembah Kelang. Hasil kajian ini telah mendapati bahawa kanak-kanak lebih gemar mengaitkan aktiviti membeli-belah dengan pembelian di kedai-kedai terutamanya di pasaraya. Kanak- kanak yang berumur lebih daripada sembilan tahun didapati lebih memahami mengenai konsep-konsep membeli-belah seperti pertukaran, pembayaran, dan tawaran murah berbanding dengan mereka yang lebih muda.

Mohd. Haflah Piei https://ptsldigital.ukm.my/jspui/handle/123456789/783474 2026-05-21T06:47:21Z

Title: Persekitaran pasaran perdagangan antarabangsa: implikasi ekonomi dan kepengurusan bagi Malaysia Authors: Mohd. Haflah Piei Editors: Nik Hashim Mustapha; Jaafar Muhamad; Aliah Hanim Mohd. Salleh; Zaini Mahbar Abstract: Perkembangan dan perlaksanaan Perjanjian Pusingan Uruguay dan AFTA mempunyai potensi positif dan negatif kepada sesebuah syarikat khasnya dan negara amnya. Tidak ramai di kalangan pengurus-pengurus diperingkat tinggi apatah lagi bagi syarikat-syarikat kecil dan sederhana menyedari kerelevenan perkembangan tersebut. Di kalangan beberapa negara di ASEAN konsep pembangunan yang bersifat "tran-national subregional telah dirancang supaya kawasan tradisional yang mundur menjadi tumpuan pembangunan dan pelaburan. Antaranya termasuklah Pembangunan Segitiga SIJORI (Singapura-Johor-Riau) IMT-GT (Sumatera/ Achih - Kedah/Pulau Pinang/Perlis - Selatan Thailand) dan yang sedang dirancang ialah Segitiga Sabah- Sulawesi-Mindanao. Kecuali Singapura, Johor dan Pulau Pinang, kawasan yang terlibat adalah kawasan mundur. Dengan konsep pembangunan ini Riau/Sumatera/Achih/Sulawesi dirancang dapat "catch up" dengan Jakarta/Java; Kedah/Perlis dengan Lembah Kelang, Selatan Thailand dengan Bangkok dan Mindanao dengan Manila. Perkembangan ini mempunyai implikasi ekonomi dan pengurusan kepada syarikat-syarikat di Malaysia khasnya dan ASEAN amnya. Akhir sekali tumpuan diberi terhadap perkembangan persekitaran pasaran antarabangsa yang berpotensi untuk mempengaruhi secara signifikan daya saing eksport negara iaitu usaha mengaitkan isu-isu persekitaran dengan polisi perdagangan.

Hasan Basri Hasbuh Aziz https://ptsldigital.ukm.my/jspui/handle/123456789/783473 2026-05-21T06:43:58Z

Title: Management accounting and current practices Authors: Hasan Basri; Hasbuh Aziz Editors: Nik Hashim Mustapha; Jaafar Muhamad; Aliah Hanim Mohd. Salleh; Zaini Mahbar Abstract: There has been much interest recently in the debate for suitable costing systems. This paper is aimed to identify a number of weaknesses of current management accounting practices, and to view how well its practices meet the information needed by management. Most accounting experts point out that current management accounting practices appear lag behind the technological and environmental economic changes and could not produce relevant information for management purpose. The study found that the main reasons for this are (1) traditional management accounting systems provide inaccurate product costs for decision making due to an increasingly significant amount of overheads that are incurred in manufacturing; (2) traditional manage- ment accounting systems are dominated by a financial accounting mentality that provides information periodically which makes production managers unable to deal with the emergent problem immediately; (3) traditional management accounting systems are more concerned with financial reporting systems which only focus on short term performance rather than long term growth; and (4) traditional management accounting lacks applicability in coping with advanced manufacturing technologies.

Muhamad Muda Ismail Ibrahim https://ptsldigital.ukm.my/jspui/handle/123456789/783472 2026-05-21T06:40:39Z

Title: The changing role of unit trusts in Malaysia: the performance and some management challenges Authors: Muhamad Muda; Ismail Ibrahim Editors: Nik Hashim Mustapha; Jaafar Muhamad; Aliah Hanim Mohd. Salleh; Zaini Mahbar Abstract: In this paper we examine the changes in the role of units trusts and discuss their implications to management. While the approach to unit trusts has been changed from merely a savings unit to long-term investment vehicles, their performance have been below the market. This is expected to affect the funds' future growth in particular, if the management companies were continually unable to meet the holder's investment objectives. We also attempt to explain the reasons for the sub-par performance by focusing on the capital market as well as resource development in unit trust management companies. Some management and marketing strategies were suggested as well as the trend for future research.