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Transforming Malaysia Towards an Innovation-Led Economy By Leveraging on Innovative Human Capital Halim, Hasliza Abdul; Ahmad, Noor Hazlina
Journal the Winners: Economics, Business, Management, and Information System Journal Vol 13, No 1 (2012): The Winners Vol. 13 No. 1 2012
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v13i1.667

Abstract

Fostering “pioneering minds” is extremely important especially in the effort to shift Malaysia towards an innovation-led economy. The Malaysian government is confident of achieving this transformation agenda provided that the human capital is leveraged in ensuring innovation at the highest level.  The primary aim of this research is to investigate the predictors that could nurture the “pioneering minds” by exploring the innovative performance of human capital from the perspective of social embedment and pro-innovativeness organisational architecture which could subsequently lead to excellent organisational performance. This research contributes to the existing literature on human capital and innovation by having better understanding on the specific factors that nurture the “pioneering minds” which are crucial for innovative performance.
Leveraging Entrepreneurial Bricolage and Innovation Performance among Manufacturing SMEs in Malaysia Under a Resource Constrained Environment Abdul-Halim, Hasliza; Andalib, Tarnima Warda; Ahmad, Noor Hazlina; Ramayah, Thurasamy
International Journal of Supply Chain Management Vol 9, No 5 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : ExcelingTech

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59160/ijscm.v9i5.4204

Abstract

SMEs are essential to Malaysian economy as they became one of important economic driver in the nation. In order for Malaysia to reach high income nation, SMEs have to be more resilient toward business uncertainty. In order to survive in globalize market, SMEs have to embrace innovation to maintain their competitive edge. However, investing in innovation comes with cost attached and due to their sizes, SMEs also encounter various external and internal resource constraints. Under logical assumption, these constrains may hinder firms to invest in innovation however, that is not the case as some SMEs are able to strive in resource constrained environment. In order to understand the underlying factors that contribute to this scenario, a research framework has been proposed. This study has adopted the concept of bricolage to explain innovation performance among manufacturing SMEs in Malaysia that operate under resource constrained environment. By adopting quantitative approach, this study has collected 217 sets of data from the Federation of Malaysian Manufactures (FMM) Directory for 2016. The response rate of the survey is at 43.4% and the data is analysed through PLS-SEM. After the establishment of construct’s validity and reliability, the study has confirmed a significant positive relationship between entrepreneurial bricolage and innovation performance. The study has also found that constraints in financial and human resources have a positive influence on bricolage behaviour, although the explanatory power for this relationship is not strong. Nevertheless, this study has provided an answer to scenario where some firms may strive even in resource constrained environment. This study is original and valuable with respect to data and context. The findings of this study may play a substantial role in the economic stability of Malaysia by enriching the SMEs sector.
Enhancing Regional Financial Quality: The Role of Government Accounting Standards, Human Resource Capability, and IT Utilization Putra, Yananto Mihadi; Hidayah, Nurul; Harnovinsah, Harnovinsah; Ahmad, Noor Hazlina
Social and Economic Bulletin Vol. 1 No. 1 (2024): SEBI Journal January 2024
Publisher : Baca Dulu Publisher

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Abstract

This research aim to know the effect of gofernment accounting standards, capacity of human resources, and the utilization of information technology on the quality of region’s financial reporting in Central Jakarta. The object for this research was done 60 responden from 13 Unit Kerja Perangkat Daerah (UKPD) of part of financial employee in Central Jakarta. This research used a quantitative approach, using primary data through questionnaries. Data analysis method used in this research is multiple regression with the help of SPSS version 22.0. The result of this research show that either of (t) parsial test the variable of implementation of government accounting standards and internal control system infuelnce on the quality of financial report for local government, however the capacity of human resources no influence on the quality of financial report for local government. And the result from (f) simoultant test the variable implementation of government accounting standards. Capacity human resources, and the utilization of information technology together have a influence on the quality of financial report for local government.
Supervisory Function and Corporate Tax Policy: Gender Analysis Tarmidi, Deden; Fadjarenie, Agustin; Ahmad, Noor Hazlina; Imaningsih, Erna Sofriana; Pramudena, Sri Marti
The Indonesian Accounting Review Vol. 15 No. 1 (2025): January-June 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i1.4759

Abstract

This study analyses the role of independent commissioners and audit committees in carrying out their supervisory functions on corporate tax policies taken by internal management, gender analysis on independent commissioners and audit committees is unique to this study where different behaviors of men and women have different impacts on independent commissioners and audit committees in carrying out their supervisory functions. A total of 570-panel data from 2015 to 2021 financial statements of manufacturing companies on the Indonesia Stock Exchange were analyzed, this study found that multi-gender audit committees have a role in encouraging management to comply with tax regulations in the policies taken, as well as female audit committees and male independent commissioners separately. These results provide input for investors who are concerned about entity tax information to choose entities with criteria according to the findings of this study, namely entities that have multi-gender audit committees, entities that have female audit committees only, or entities that have independent commissioners only because the supervisory function carried out is optimal in encouraging tax-compliant entities and entities avoid the risk of tax penalties in the future.
Pengelolaan Transaksi Bisnis Sederhana Menggunakan Aplikasi Digital Smart Phone Untuk Bisnis UMKM HIDAYAH, Nurul; UTAMI, Fransiska Listyaningsih; AHMAD, Noor Hazlina
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 1 No. 1 (2022): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Februari – Mei 2022)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v1i1.190

Abstract

Di era globalisasi ini, pertumbuhan teknologi informasi berkembang pesat. Kemajuan teknologi informasi mengharuskan negara-negara berkembang untuk segera mengikuti perkembangan teknologi informasi untuk menyesuaikan keadaan. Pertumbuhan ini mengubah tatanan sosial yang semula menggunakan cara lama (tradisional), menjadi baru yang lebih berbasis teknologi. Teknologi informasi telah mengubah proses akuntansi dari akuntansi tradisional menjadi akuntansi teknologi informasi. Kemajuan teknologi dan informasi menyebabkan perusahaan juga mengubah cara mereka mengumpulkan data, mengolah, dan melaporkan informasi keuangan. Perkembangan tersebut akan berdampak pada perubahan proses akuntansi yang akan mempengaruhi sistem pengolahan dan pengendalian dengan metode baru. Pada akhirnya sistem akuntansi ini akan beralih ke software yang lebih canggih yang akan digunakan dalam menjalankan proses akuntansi melalui aplikasi yang telah memanfaatkan komputer dalam prosesnya (Oracle, Zahir, MYOB, Accurate). Pandemi COVID-19 telah memaksa pemerintah di seluruh dunia untuk mengambil tindakan drastis untuk menghentikan penyebaran virus dengan memberlakukan berbagai tingkat penguncian. Kini norma baru telah ditetapkan dengan langkah-langkah perlindungan dan jarak sosial dalam melakukan kegiatan ekonomi Usaha kecil termasuk bisnis wanita sekarang ini tumbuh terutama organisasi WITA. Bisnis mereka berkembang pesat dalam situasi Covid 19, tetapisetiap pebisnis wanita mengalami kesulitan dalam mengelola keuangan karena tidak tahu bagaimana mengelola dan mengatur uang dan mengendalikan keinginan atau hilang. Masalah keuangan terkait dengan pencatatan transaksi sehari-hari. Di era digitalisasi, banyak sekali aplikasi dari smartphone yang dapat membantu menyelesaikan masalah pengelolaan keuangan bisnis. Program komunitas ini bertujuan untuk mengedukasi para pelaku UKM bagaimana mengelola bisnis keuangannya berbasis smartphone yang mudah dipelajari dan dikuasai.