http://upikpolimas.edu.my/ojs/index.php/JTVE/issue/feed Journal on Technical and Vocational Education 2019-12-15T07:04:35+00:00 Dr Azli Bin Muhammad azlizila_m@yahoo.com.my Open Journal Systems <p><strong>JTVE eISSN:0128-0821. Index by</strong></p> <p><strong>&nbsp;<a title="MCC" href="http://www.myjurnal.my/public/browse-journal-view.php?id=498" target="_blank" rel="noopener"><img src="/ojs/public/site/images/admin/MCC.png" alt=""></a>&nbsp; and&nbsp;<img src="/ojs/public/site/images/admin/scholar_logo_64dp2.png" alt=""></strong></p> <p>is a journal publish yearly since 2015. <span lang="en">This is also continuation of the research papers presented in iCompEx or any conference organize by polytechnic (as special edition) where selected research papers published annually. Every submission is Free of Charge.</span> In order for you to submit your article, you (author) should</p> <h2>Register at;</h2> <p><strong><a href="/ojs/index.php/JTVE/user/register" target="_blank" rel="noopener">http://www.upikpolimas.edu.my/ojs/index.php/JTVE/user/register</a></strong></p> <p><strong>&nbsp;</strong></p> <p><strong>_____________________________________________________</strong></p> <p><strong>View Journal Paper Published at;</strong></p> <p><a href="/ojs/index.php/JTVE/issue/archive" target="_blank" rel="noopener"><strong>http://upikpolimas.edu.my/ojs/index.php/JTVE/issue/archive</strong></a></p> http://upikpolimas.edu.my/ojs/index.php/JTVE/article/view/339 TINGKAH LAKU PEMBELIAN PRODUK TIRUAN: PERANAN NIAT DAN KAWALAN TINGKAH DALAM PEMBELIAN PRODUK TIRUAN 2019-12-15T07:04:33+00:00 AZLI BIN MUHAMMAD azlizila_m@yahoo.com.my <p><strong>Ab</strong><strong>s</strong><strong>t</strong><strong>r</strong><strong>a</strong><strong>k</strong><strong>: </strong>Secara umumnya, peniruan atau pemalsuan produk boleh dikatakan sebagai amalan penipuan dengan meletakkan tanda dagangan pengeluar asal untuk menjelaskan tingkah laku pembelian produk tiruan dan ia melanggar hak-hak pemilik tanda dagangan, kajian terhadap tingkah laku pembelian produk tiruan terhad kerana kebanyakan kajian ini hanya memberi tumpuan kepada meramalkan niat pengguna untuk membuat pembelian produk tiruan. Kajian ini memfokus kepada faktor kawalan tingkah laku yang mempengaruhi niat dan tingkah laku pembelian produk tiruan dalam kalangan pengguna di Malaysia. Kajian ini mengkaji perhubungan di antara kawalan tingkah laku, terhadap niat dan tingkah laku pembelian produk tiruan. Kajian ini melibatkan seramai 392 responden di sekitar Kuala Lumpur, Pulau Pinang dan Johor Baharu yang mempunyai pengalaman membeli produk tiruan. Dua hipotesis telah diuji dan didapati kedua-dua hipotesis tersebut disokong. Analisis menunjukkan kewujudan hubungan positif di antara niat dan tingkah laku pembelian produk tiruan. Kawalan Tingkah laku didapati tidak mempengaruhi niat pembelian produk tiruan Kajian ini juga menekankan implikasi penyelidikan, limitasi dan cadangan penyelidikan pada masa hadapan.</p> 2019-12-15T00:00:00+00:00 Copyright (c) 2019 Journal on Technical and Vocational Education http://upikpolimas.edu.my/ojs/index.php/JTVE/article/view/337 Application of Technology Acceptance Model (TAM) in predicting user intention to use Malaysian Business Reporting System (MBRS): A Conceptual Paper 2019-12-15T07:04:34+00:00 roslee uyob rosleeuyob@gmail.com <p>On 27 September 2018, SSM has introduce a new submission platform known as Malaysian Business Reporting System (MBRS) that allow company in Malaysia to submit annual submission filing in Extensible Business Reporting Language (XBRL) format. Currently, submission filing using MBRS platform is only mandatory for unaudited companies’ and Certificate for Exempt Private Company (EPC) but it is expected that the mandatory submission shall be enforced to other type of companies soon. By applying Theory Acceptance Model (TAM), this study proposes a conceptual model to examine the behavioral intention to use MBRS by accounting practitioners in Malaysia. The resulting model will guide the development of strategies, especially for the Companies Commission of Malaysia (SSM) in promoting MBRS adoption in the future reporting.&nbsp;</p> 2019-12-15T01:41:13+00:00 Copyright (c) 2019 Journal on Technical and Vocational Education http://upikpolimas.edu.my/ojs/index.php/JTVE/article/view/338 Trend research in XBRL impact and current study in Malaysia 2019-12-15T07:04:34+00:00 roslee uyob rosleeuyob@gmail.com <p>Nowadays, many companies publish their financial information in such interactive ways especially in internet. However, problem is arising because the information might not easily be integrated into other analysis software or spread sheet. XBRL as an electronic tool with acceptable global standard for electronic language can overcome this problem. The purpose of this study is to identify the research trends patterns and other related issue to the XBRL impact and XBRL current study in Malaysia. 135 Articles related to the XBRL impact and 8 articles related to the XBRL study in Malaysia was extracted from Scopus and Google Scholar database used to conduct this study.&nbsp; The result from the study shows that a study regarding the XBRL impact has shown significantly increase from time to time. The impact to capital market (forecast behaviour) and impact to the behaviour of user financial reporting is the most focusing area on XBRL impact study. However, the study focusing to the Malaysia environment is still low on XBRL. We only found 8 article which related to the XBRL in Malaysia, even though XBRL has been introduce more than 10 years ago by XBRL Consortium. By conducting this study, we hope it will give a general picture of a research trend, future gaps and direction of the research related to the XBRL impact and XBRL in Malaysia environment in the future.</p> 2019-12-15T01:57:21+00:00 Copyright (c) 2019 Journal on Technical and Vocational Education http://upikpolimas.edu.my/ojs/index.php/JTVE/article/view/267 PERSEPSI PELAJAR TERHADAP PELAKSANAAN KONSEP URUSNIAGA TANPA TUNAI DI POLITEKNIK SULTAN ABDUL HALIM MU’ADZAM SHAH (POLIMAS 2019-12-15T07:04:34+00:00 nor azlizah saad norazlizah@gmail.com <p class="Standard">Kajian ini bertujuan untuk meninjau persepsi pelajar terhadap pelaksanaan konsep urusniaga tanpa tunai di Politeknik Sultan Abdul Halim Muadzam Shah (POLIMAS). Penekanan diberikan kepada sikap dan pengetahuan terhadap urusniaga tanpa tunai, pandangan pelajar terhadap pelaksanaan dan faktor-faktor yang boleh mendorong pelajar menggunakan urusniaga tanpa tunai ini. Seramai 200 orang pelajar POLIMAS dipilih sebagai responden. Mereka terdiri dari pelajar Jabatan Komunikasi Dan Multimedia, Kejuruteraan Awam, Kejuruteraan Mekanikal, Kejuruteraan Elektrik dan Jabatan Perdagangan yang dipilih melalui kaedah persampelan mudah purposif. Penyelidik menggunakan kajian deskriptif dan mengumpul data melalui kaedah tinjauan yang menggunakan borang soal-selidik. Hasil penemuan kajian menunjukkan kebanyakan pelajar tahu tentang konsep urusniaga tanpa tunai walaupun jarang-jarang menggunakannya. Walau bagaimanapun mereka tidak menolak seandainya konsep urusniaga ini dilaksanakan di POLIMAS dan bersedia untuk menukar kaedah pembayaran secara tunai kepada kaedah yang lebih berinovasi dan moden ini. Isu keselamatan dan privasi merupakan faktor utama yang diambil kira pelajar apabila hendak menggunakan urusniaga tanpa tunai ini. Namun faktor kemudahan dan kelebihan yang ada pada sistem ini menjadi pendorong untuk pelajar menerima pelaksanaan konsep ini sepenuhnya di POLIMAS.</p> 2019-12-15T02:21:59+00:00 Copyright (c) 2019 Journal on Technical and Vocational Education http://upikpolimas.edu.my/ojs/index.php/JTVE/article/view/366 ENVIRONMENTAL REPORTING PRACTICES IN THE INDUSTRIAL PRODUCT INDUSTRY IN MALAYSIA 2019-12-15T07:04:35+00:00 Nurul Huda Yahya houdyahya@gmail.com <p>Globally, governments and legislators have also established its concern on the environment through developing regulations and policies such as the International Financial Reporting Standard Board (IFRSB), the Association of Chartered Certified Accountants (ACCA), and the Global Reporting Initiative (GRI). Environmental Reporting Practices is a disclosure by corporations that their businesses are environmentally related regarding environmental impacts, environmental risks, policies, strategies or costs. This study attempts to add the gap in the literature, particularly in providing a review on the whether PLCs in Malaysia (Industrial product sector) involves the environmental activities in their business environment through environmental reporting indexes. Results shows that the environmental reporting practices in the selected sector is still low. However, the companies have started to concentrate on promoting sustainability as it was their highest achievement on environmental reporting practices index.</p> <p><strong>&nbsp;</strong></p> <p><strong><em>Keywords: </em></strong><em>environment reporting, indexes, sustainability </em></p> 2019-12-15T02:24:31+00:00 Copyright (c) 2019 Journal on Technical and Vocational Education