Emmarelda Maswesi Ahmad, Marshita Hashim, Mohd Afiq Azero, Najihah Abu Bakar  & Muhamad Ridzuan Hashim
UiTM Puncak Alam
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In an era where memes travel quicker than traditional academic content and YouTube video tutorials compete with textbooks, the traditional lecture format is falling out of sync with how today’s students learn and engage. This dilemma creates a pedagogical challenge: how can educators design learning experiences that not only impart technical competence but also foster critical thinking, engagement, and adaptability?

Read more: Innovative Teaching Strategies for Management Accounting and Control (MAF551): Bridging Theory and...

Erlane K Ghani, PhD
Faculty of Accountancy, Universiti Teknologi MARA Cawangan Selangor, Puncak Alam
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Introduction

The issue of leadership has long been debated due to its importance in an organisation. Leadership is considered one of the most observed but least understood phenomena, involving a dynamic endeavour that both researchers and practitioners have struggled to make sense of for centuries (Mohamed Jais, Yahaya, & Ghani, 2020). It is defined as the ability to support and empower a group of people to accomplish a common task. According to Burns (1978),

Read more: Institutional Leadership in Higher Education: Balancing Administrative and Research Priorities

Saliza Sulaiman
Senior Lecturer, Faculty of Accountancy, Universiti Teknologi MARA, Malaysia
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Abstract

This article examines the landmark ruling by the Malaysian Court of Appeal in Andrew Kam v. Grandfoods Sdn Bhd & Ors, which affirmed that directors cannot be automatically retired by rotation without holding an Annual General Meeting (AGM). This decision reinforces core principles of shareholder democracy and has significant implications for corporate governance practice in Malaysia. The article analyses the legal reasoning of the court, the role of statutory provisions under the Companies Act 2016,

Read more: Strengthening Shareholder Democracy through Judicial Oversight: Lessons from a Landmark Malaysian...

Salina Abdullah
Universiti Teknologi MARA Cawangan Melaka  
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Every year, many Malaysians look forward to Raya and want everything to go perfectly well. It’s easy to get carried away, from overspending on food, new furniture, and even big-ticket items like a new car.

But things don’t always go as planned. During the open house, guests arrive late or not at all. Children run around, and somewhere in the chaos, a glass of sirap bandung ends up on that brand-new sofa. By the end of the day, the hosts are drained when they need to clean up spills, counting leftovers, and quietly wondering if all that effort and spending were really worth it.

Read more: Enjoy a Stress-Free Raya

Author: Nor Adila Binti Zulkifli/Rohana Binti Mohd Noor
Affiliation: Universiti Teknologi MARA,Shah Alam/Puncak Alam
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Abstract

Activity Based Costing (ABC) is a technique used to determine the absorption of indirect costs (overhead) in product or service costs. The introduction of ABC took place in the 1990s to cover the limitation from the use of traditional methods. The appearance of artificial intelligence (AI) in work environments has changed the paradigm of the ABC technique. Three themes have been established: The use of ABC method for overhead absorption, the benefits of adopting AI in ABC method and the challenges of using AI in ABC method.

Read more: AI-Enhanced Activity Based Costing