Shafawaty Mohamad Shabri
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Shafawaty Mohamad Shabri
Official Name
Shafawaty, Mohamad Shabri
Alternative Name
Shabri, Shafawaty Mohamad
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Scopus Author ID
57192907256

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Publication

The influence of accounting information system on financial performance of Small and Medium-Sized Enterprises in Kangar, Perlis

2024-02 , Lin Tian Weng Edwin , Shafawaty Mohamad Shabri , Yeap Jia Yu

Accounting Information Systems (AIS) play a pivotal role in shaping the financial performance of companies in Malaysia, with particular significance for Small and Medium-Sized Enterprises (SMEs). However, the intricate nature of AIS presents formidable challenges and barriers for SMEs, necessitating a thorough examination of its impact on their operational efficiency and financial outcomes. This study aims to elucidate the nexus between AIS and SMEs' financial performance by focusing on three crucial variables: timeliness, transparency, and accuracy. The study employed questionnaire surveys, with a total sample size of 357 respondents drawn from a population of 4,735 SMEs in Kangar, Perlis. Utilising SPSS Statistics Software, the collected data underwent rigorous analysis, including correlation and multi-regression analyses. The results underscored a highly significant impact of timeliness, transparency, and accuracy of AIS on SMEs' financial performance. These findings offer invaluable insights into the pivotal role of AIS in augmenting SMEs' financial performance, highlighting avenues for optimising their accounting systems. By shedding light on the intricate dynamics between AIS and SMEs' financial outcomes, this research contributes to a deeper understanding of the mechanisms underpinning effective financial management in the SME sector. Moreover, it provides actionable recommendations for SMEs to leverage AIS effectively, thereby enhancing their competitiveness and sustainability in the dynamic business landscape of Malaysia.

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Publication

Tadbir urus koperasi di Malaysia

2020 , Shafawaty Mohamad Shabri , Ram Al Jaffri Saad

Pendedahan dalam media berkaitan salah laku, penyalahgunaan kuasa dan penyelewengan dalam kalangan pihak pengurusan dan anggota lembaga koperasi sangat menarik perhatian masyarakat. Fenomena ini telah mengganggu-gugat sumbangan sektor koperasi kepada ekonomi negara yang mana berada pada tahap yang rendah. Antara punca perkara ini berlaku ialah kegagalan tadbir urus koperasi seperti salah laku, penyalahgunaan kuasa dan penyelewengan dalam kalangan pihak pengurusan dan anggota lembaga koperasi. Buku ini membongkar faktor-faktor yang mempengaruhi prestasi tadbir urus koperasi dengan menumpukan kepada aspek kepimpinan pengurusan, budaya organisasi, pengurusan sumber, fokus pekerja, fokus pemegang kepentingan dan keberkesanan Jawatankuasa Audit Dalaman.

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Accounting information system usefulness for effective performance of Small and Medium-Sized Enterprises

2024-06 , Siti Nor Junita Mohd Radzi , Shafawaty Mohamad Shabri , Nur Hidayah Abu Hassan Asari , Mohd Juraij Abd Rani , Ahmad Nizam Che Kasim , Mohd Shahidan Shaari

The development and implementation of a competent Accounting Information System (AIS) is essential to the successful performance and operational efficacy of organisations, particularly in situations when management requires information that is both consistent and accurate in order to make important decisions. However, the precise criteria that underpin the applicability of information, as supplied by AIS, remain insufficiently defined. This is especially true in the context of Small and Medium-Sized Enterprises (SMEs) in the state of Perlis. The primary purpose of this study is to investigate the relationship between financial performance, management performance, and organisational performance towards the usefulness of AIS in the context of SMEs. In detail, financial performance, management performance and organisational performance have been tested as the predictors of the usefulness of AIS towards the performance of SMEs this study. A self-administered questionnaire was used as the study sample in this investigation. The questionnaire was filled out by 233 respondents from SMEs in the state of Perlis. Results presented that a high correlation between AIS and financial performance (r=0.733). Also, results presented moderate corrections between AIS and management performance (r=0.631) as well as AIS and organisational performance (r=0.657. In conclusion, this research proposed a number of suggestions, the most significant of which was to draw more attention to the fact that AIS are useful for achieving an effective performance in the SMEs, particularly in Perlis.

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Factors affecting the adoption of the International Financial Reporting Standards for small and medium-sized enterprises

2023-10 , Yeap Jia Yu , Shafawaty Mohamad Shabri

International Financial Reporting Standards (IFRS) as a plethora of new accounting rules that are commonly used by public companies to provide efficient and accurate financial information in an organisation. However, the study revealed that Malaysian Small and Medium-Sized Enterprises (SMEs) face persistent challenges and apparent shortcomings in the adoption of IFRS. To solve the problems of the study, the goals were created to find out how external environmental factors impact SMEs in Perlis, Malaysia, when adopting IFRS. The research is conducted based on real-time data and the currently published papers, which are related to factors affecting the implementation of IFRS for SMEs in different countries. The research was evaluated using a quantitative method that could be easily collected and analysed from the population size data in Perlis, Malaysia. The research revealed that institutional pressure, economic development, and project governance all had a favourable relationship with the IFRS initiative, but cultural considerations had no discernible influence on SMEs' adoption of IFRS. This research provides an opportunity for the important contributors in SMEs to quickly address both internal and external factors and the future success of adopting IFRS. It is important to emphasise that the results of the study can help SMEs overcome obstacles and take advantage of the benefits associated with the adoption of IFRS by providing valuable insights and actionable recommendations. As a result, SMEs can improve their financial reporting processes, transparency, and compliance, which in turn can improve their competitiveness and credibility in the international marketplace.

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