The effects of Covid-19 are continuing to increase around the world as the pandemic claims millions of lives. Malaysia is no exception and has been remarkably affected by the pandemic. Apart from the number of people who are or have been infected with this virus, millions of people are directly or indirectly facing many challenges to their living. The challenges include increased cost of living, income reduction or losses, decreased purchasing power, and unemployment, along with other societal issues created by the pandemic. This study contextualised the implications of the pandemic on consumers’ burden in Malaysia, focusing on the cost of living and unemployment. Observations on prices, inflation, and unemployment rates were conducted to provide meaningful evidence. Major findings revealed that the cost of living has risen, contributed by the increase in prices, especially for food items, healthcare, and education. The unemployment rate also expanded due to the lockdown measures, which led to income losses and reduction. The Covid-19 pandemic has brought challenges to the consumers as measures taken to curb the pandemic have altered many aspects of life and increased the consumers’ burden. Although the inflation rate remains manageable, a major concern lies in many people’s income reduction or income losses. This study implies that the government, together with private institutions and NGOs, needs to work hand in hand to minimise the consumers’ financial burden, especially during this pandemic. It is hoped that the discussion presented in this paper would shed light on the impact of the pandemic on consumers’ burden in Malaysia.
There are increase number of orphanages in Malaysia either under government or private institution. However, there has been lack of attention on community-based social support given to orphans throughout the years. It is important to recognize the importance roles of nations and non-governmental organizations (NGOs) to orphans especially who stay at orphanages. Therefore, this study aims to focus on developing the "KAMICAKNA" module according to community-based social support for orphans. The past literatures showed that "KAMICAKNA" module should comprise of (i) family support, (ii) welfare support, (iii) psychological support, (iv) motivation support and (v) NGO support. This module can be useful for government agencies and policymakers to support the Malaysian government's aims to ensure the well-being of children as the nation builders of the future. Besides, this module will assist to achieve Sustainable Development Goal (SDG) 10 in reducing inequalities within a country.
The aim of this research is to identify and propose the key critical factors of the users’ awareness towards accrual accounting. Other than that, the relationship between these key critical factors with users’ awareness is also highlighted. 240 questionnaires are distributed among three Accountant General’s Department (AGDs) within the Eastern Region of Malaysia. Identified key critical factors are categorized into five factors based on the result of Factor Analysis. Then, regression analysis is used to test the relationship. The result shows that the key critical factors consist of internal and external factors, which are top management (organisation), technologies and system,colleague opinion and self-efficacy for change as well as external issues. Other than that, the results of regression analysis reveal that only top management (organisation) and external issues have a significant positive relationship with users’ awareness towards the implementation of accrual accounting. The results could be the baseline to improve national capability and capacity in the implementation of accrual accounting and, consequently, support the Malaysian ETP towards greater accountability and holistic sustainability in the Malaysian economic system. Keywords: Accrual Accounting, Accountant General’s Department
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