Browsing by Author "Nurul Nadiah Ahmad"
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Publication Compliance Factors of Malaysian Private Entity Reporting Standard (MPERS) b y Small Medium Enterprises (SMEs)(Sciedu Press, 2021-01-20) ;Nurul Nazlia Jamil ;Nathasa Mazna Ramli ;Ainulashikin MarzukiNurul Nadiah AhmadThe study objectively reports the findings on a questionnaire survey when examining the factors affecting Malaysian Private Entity Reporting Standard (MPERS) compliance in Malaysia by small and medium enterprises (SMEs). The study is based on a professional accountant questionnaire survey involving a sample of 176 respondents who are currently involved in the implementation of MPERS. The result reveals that the main factors affecting the SMEs' compliance with MPERS were the legal limitations and requirements. The study also finds that the perception, size of entities, management and accounting skills of the external user, and consideration of costs and benefits, have little impact on MPERS compliance. Furthermore, the study contributes to the literature of the financial reporting standard for SMEs by providing empirical from Malaysia's local context that uses MPERS and how the theses affect reporting practices. To adopt the 'true and fair view' financial reporting standard when explaining the firm's financial performance and financial position, this study should be the interest of regulatory authority, standard setters, and owners of SMEs themselves. - Some of the metrics are blocked by yourconsent settings
Publication Exploring The Development Of Human Capital For Desapreneur Development In Malaysia(Human Resource Management Academic Research Society, 2020) ;Nurul Nadiah Ahmad ;Wan Mohammad Taufik Wan AbdullahNurul Nazlia JamilThere are many initiatives taken by the capital providers to initiate more successful desapreneur. However, desapreneur is still lagging far behind with problems related to low business achievement and poor business management. Thus, this study aims to explore desapreneur development to achieve overall economic objectives. A qualitative face-to-face semi-structured interview approach will be used to select the interviewees, and they will be grouped accordingly into several categories (desapreneur, capital provider, practitioners, and policymakers). With the identification of opportunities and challenges, potentially, the outcome from the research can assist the authorities to evaluate effective strategy related to human development that will be implemented by desapreneur in rural area due to significant role of desapreneur in economic transformation and growth. This tool is expected to help the government to achieve high-income nations, aligned with the Malaysia Plan - Some of the metrics are blocked by yourconsent settings
Publication Malaysia Private Entity Reporting Standard (MPERS) Adoption For Smes: Insights From Accounting Practitioners In Malaysia(Macrothink Institute, 2020) ;Nurul Nazlia Jamil ;Nathasa Mazna Ramli ;Ainulashikin MarzukiNurul Nadiah AhmadSmall and medium enterprises (SMEs) have very significant contribution to economic growth of the countries as more than 95% of companies worldwide and employment are represented by the SMEs industries. Therefore, in increasing the harmonization of reporting standard of SMEs, Malaysia is moving aggressively towards the efforts by introducing the Malaysian Private Entity Reporting Standard (MPERS) for SMEs starting from 1st January 2016 onwards. MPERS is seen to bring opportunities to the business as it is adoption of international standard that has been designed to fits the local needs and the customization to the Malaysian business environment could ensure comparability of the locals with the international business. Hence, this research attempt to 1) examine the perceptions of accounting practitioners on MPERS implementation and 2) identify the problems encountered in applying MPERS in SMEs. This study provides pioneering evidence on the problems of the practitioners encountered when applying the MPERS through the 176 questionnaires survey that have been distributed to the accounting practitioners that involve with MPERS implementation for SMEs in Malaysia. The insights and perceptions obtained highlighting new dimensions to the inherent problem such as issues of consistency and guidance in applying the MPERS with the cost-effective manner. Thus, the issues of differences in judgements among the practitioners become a phenomenon in relation to the application of MPERS for SMEs. The findings of this study are of interest to standard setters and SMEs stakeholders in Malaysia and other countries. - Some of the metrics are blocked by yourconsent settings
Publication Malaysian Private Entity Reporting Standard (MPERS) For Small Medium Enterprises In Malaysia: Value Adding Or Additional Pain?(Usuli Faqih Research Centre, 2020-04) ;Nurul Nazlia Jamil ;Nathasa Mazna Ramli ;Ainulashikin MarzukiNurul Nadiah AhmadSmall and medium-size enterprises (SMEs) have an important position in this global economy. The paper aims to highlight having at basis the research papers problems connected the new private entity reporting standard introduced in Malaysia and the efforts that must be made for the bettering of financial communication of that companies. The usefulness of this new reporting seeks to obtain common language in reporting financial data, capable to be used by readers in the same meaning and meeting the needs for harmonization of financial and accounting information to all participants. This paper examines does the new reporting standard, Malaysia Private Entity Reporting Standard (MPERS) for SMEs in Malaysia adding value or additional pain? The data were gathered using the semi structured interview studies with the audit partners and practitioners who directly involved with the MPERS implementation. The paper further discussed the opportunities and challenges faced by the Malaysian SMEs with the transition process of reporting standard. The study seeks to explore the development of MPERS in Malaysia, with emphasis on the current position and the implications of recent and future changes. The results reveal that SMEs facing few challenges such as disruption on the financial data routine, technical fair value measurement, rising compliance costs and the readiness of SMEs in implementing the MPERS. These findings indicate that the authorities need to be more aware of the impact of transitioning with the minimal adverse impacts to the SMEs business operations. Keywords:SMEs, Economy,Financial,Reporting, Standard. - Some of the metrics are blocked by yourconsent settings
Publication Malaysian Private Entity Reporting Standard (MPERS) For Small Medium Enterprises In Malaysia: Value Adding Or Additional Pain?(Usuli Faqih Research Centre PLT., 2020) ;Nurul Nazlia Jamil ;Nathasa Mazna Ramli ;Ainulashikin MarzukiNurul Nadiah AhmadSmall and medium-size enterprises (SMEs) have an important position in this global economy. The paper aims to highlight having at basis the research papers problems connected the new private entity reporting standard introduced in Malaysia and the efforts that must be made for the bettering of financial communication of that companies. The usefulness of this new reporting seeks to obtain common language in reporting financial data, capable to be used by readers in the same meaning and meeting the needs for harmonization of financial and accounting information to all participants. This paper examines does the new reporting standard, Malaysia Private Entity Reporting Standard (MPERS) for SMEs in Malaysia adding value or additional pain? The data were gathered using the semi structured interview studies with the audit partners and practitioners who directly involved with the MPERS implementation. The paper further discussed the opportunities and challenges faced by the Malaysian SMEs with the transition process of reporting standard. The study seeks to explore the development of MPERS in Malaysia, with emphasis on the current position and the implications of recent and future changes. The results reveal that SMEs facing few challenges such as disruption on the financial data routine, technical fair value measurement, rising compliance costs and the readiness of SMEs in implementing the MPERS. These findings indicate that the authorities need to be more aware of the impact of transitioning with the minimal adverse impacts to the SMEs business operations. - Some of the metrics are blocked by yourconsent settings
Publication Measuring The Financial And Nonfinancial Performance Of Micro- Enterprise In Pahang, Malaysia(Human Resource Management Academic Research Society, 2020) ;Nurul Nazlia JamilNurul Nadiah AhmadMalaysian economic growth is greatly contributed by the micro-enterprises as the highest establishments among Small and Medium Enterprises (SMEs). However, the performances of microenterprises are not as good as expected. Most of them cannot survive and sustain the enterprises for an extended period, and some have faced bankruptcy. Thus, this study aims to examine their performance in terms of financial and nonfinancial aspects. Financial performance is based on estimated profits, sales and cash flow, while nonfinancial performance is measured by using employee conditions, valued customer, and product development. A total of 200 sets of the questionnaire were distributed to micro-enterprises in Pahang, Malaysia. The result of this study shows that most of the selected micro-enterprises have good financial and nonfinancial performance, but they perform better in term of nonfinancial rather than the financial aspect. This study is valuable for practitioners such as owners/managers, which will help them to make a better strategy to have an improvement in the financial aspect. - Some of the metrics are blocked by yourconsent settings
Publication Quality of Education Provision for Orphans and Vulnerable Adolescents in The Time of Covid-19 at Orphanages(Human Resource Management Academic Research Society, 2021) ;Nurul Nadiah AhmadNurul Nazlia JamilThe COVID-19 virus has been recognised as a pandemic by the World Health Organization (WHO). To prevent the increased number of widespread of this virus, virtual learning has been introduced and practised at the school and university level. This virtual learning also affects the orphans and vulnerable adolescents who live at orphanages. Therefore, this study aims to examine the quality of education and performance of the orphans and vulnerable adolescents as students in Pahang orphanages. Besides, this study aims to determine the factors that affect their performance in fostering education quality. Data were collected through literatures search on virtual learning, orphans and vulnerable adolescents at orphanages during COVID-19. The core journals in virtual learning show various measurements for quality of education. Yet, the quality of education provision for orphans and vulnerable adolescents in the time of COVID-19 at orphanages still needs to be considered by measuring using (i) student factor, (ii) orphanage environment, (iii) facilities at orphanages and (iv) guardians and community involvement. The outcome of this study will provide an insight into the education quality in orphanages by highlighting their performance and its indicators. The findings could also help policymakers review the orphans and vulnerable adolescents’ status to preserve social justice, particularly among children who live at orphanages.