Siti Nor Junita Mohd Radzi
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Preferred name
Siti Nor Junita Mohd Radzi
Official Name
Siti Nor Junita, Mohd Radzi
Alternative Name
Radzi, Siti Nor Junita Mohd
Main Affiliation
Scopus Author ID
57220010836

Research Output
Now showing 1 - 6 of 6
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Publication

A study of earning quality among MESDAQ listed companies

2010-11-12 , Siti Nor Junita Mohd Radzi , Suraiya Ibrahim , Md. Aminul Islam

This study attempted to find out whether the size of audit firm, internal audit establishment and former senior auditor as company director have any significant effect on earning management. All data were extracted from the annual reports. The sample firms used in this study were all the companies listed on Bursa Malaysia under Malaysia Exchange for Securities Dealing and Automated Quotation (MESDAQ) technological sector in 2006. There were 128 MESDAQ Companies listed in 2006. However due to unavailability of reports, 113 were used for analysis. Earning Management can be viewed from financial reporting perspective. From a financial reporting perspective, managers may use earning management to meet analysts’ earning forecast, thereby avoiding the strong negative share price reaction that quickly follow a failure to meet investor expectations. Too much earning management, however, reduces the earning quality and the ability investor to interpret current net income as well, particularly if the earning management is buried in core earning or otherwise not fully disclosed. The reported net income is useful to investor in evaluating future firm performance but excessive earning management may reduce this usefulness. Thus this study is very important because from the research findings shows that the size of audit firm, internal audit establishment and former senior auditor as company director have no significant effect on earning management. An understanding of the earning management is also important to accountants because it enables an improved understanding of the usefulness of the net income, especially for reporting to investor. It also may assist them to avoid some of the serious legal and reputation consequences that arise when firms become financially distress where such distress is often preceded by serious abuse of earnings management.

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Publication

The causes of global credit crisis

2010-11-12 , Suraiya Ibrahim , Siti Nor Junita Mohd Radzi

This paper discussed the chronology, indicators and causes of global credit crisis to the financial institution and firms. It begins with the background of global credit crisis and follows a discussion of the causes of the credit crisis, particularly the role of regulatory incentives underlying excessive international and domestic borrowing, lending and investment. The world economy is facing the most severe credit crisis since the Great Depression of the last century. The risk of global recession has heightened significantly and volatility of commodity prices, which is the mainstay of most developing countries like Malaysia has inclined. If this situation continues to deteriorate, developing countries could be in great jeopardy. This study discussed the causes of the credit crisis on global economy. It was discovered that the credit crisis will cause fall in commodity prices, decline in export, lower portfolio and fall in equity market and decreasing in remittance from abroad. From this basis, the paper looks to the international responses to the credit crisis.. In this context, it considers issues relating financial stability, with particular attention to possible regulatory changes and their causes.

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Publication

Factors related to anemia in Lampaseh health center

2020-11-02 , Anwar C. , Risdawati A. , Julinawati Suanda , Siti Nor Junita Mohd Radzi

Anemia in pregnant women will increase the risk of bleeding before and during labor, and caneven cause death of the mother and baby if the pregnant woman is suffering from severe anemia. Pregnant women who suffer from anemia are likely to experience postpartum hemorrhage. The frequency of postpartum hemorrhage is 15-120% of all deliveries. Considering the magnitude of the adverse effects of anemia on pregnant women and fetuses, it is therefore necessary sufficient attention to the problem of anemia. Data obtained from the Lampaseh Community Health Center, the number of pregnant women in 2018 was 315 people, while the number of third trimester pregnant women who experienced anemia was 80 people (52.17%). The purpose of this study was to determine the factors associated with the incidence of anemia in third trimester pregnant women in the Work Area of Lampaseh Public Health Center in Kuta Raja District Banda Aceh City in 2019. The population in this study were all trimester III pregnant women, amounting to 80 people. The sampling technique was done by Purposive Sampling with a sample size of 30 anemic pregnant women and 30 normal pregnant women. Data analysis was performed using the chi-square test with a significance limit of 95% (P≤0.05). The results showed there was a relationship between age (P-value=0.018), education (P-value=0.010), parity (P-value=0.004), and consumption of Fe tablets (P-value=0.002) with the incidence of anemia in trimester pregnant women III. There was no correlation between KEK status (P-value=0.421) with the incidence of anemia in third trimester pregnant women.

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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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Analysis of factors relating to the relationship of asi asside breastfeeding mother in the Lhoong Puskesmas Puskesmas working area Aceh large district 2019

2020-11-02 , Rahmi N. , Merleni , Atikah Nor Johari , Siti Nor Junita Mohd Radzi

Breast milk (ASI) is the best natural nutrition for babies because it contains energy and substances needed during the first six months of a baby's life. However, there are times when a mother experiences problems in breastfeeding, the main obstacle is that milk production is not smooth (Saleha, 2013). Data obtained from the Lhoong Health Center in Aceh Besar District, in 2017 the target of exclusive breastfeeding was 277 people, and only 135 people gave exclusive breastfeeding (48.7%). While the number of breastfeeding mothers (infants aged 0-6 months) in the January-November 2018 period was 161 people, 92 people (57.1%) experienced fluency (57.1%), and 69 people (42.8%) were not fluent.The purpose of this study was to determine the factors associated with the smoothness of breastfeeding in breastfeeding mothers in the Work Area of Lhoong Health Center, Aceh Besar District. This research is analytic with cross sectional approach. The population in this study were all mothers of all breastfeeding infants aged 1-6 months, totaling 150 people. The sampling technique is done by simple random sampling with the number of samples obtained is 60 people. Data collection was carried out on 2-29 April 2019. Data analysis was performed using the chi-square test with a significance limit of 95% (P:S0.05).The results showed there was a relationship of knowledge with the smoothness of breastfeeding in breastfeeding mothers where P-value=0.001, there was an association of IMD with the smoothness of breastfeeding in breastfeeding mothers where P-value=0.029, there was a correlation between frequency of breastfeeding and smoothness of breastfeeding in breastfeeding mothers where P-value=0.005, and there is a relationship between breast care and the smoothness of breast milk in nursing mothers where P-value=0.030. It is expected that health workers can be able to carry out counseling activities about the smoothness of breast milk and also the cause of non-smooth milk so that if breast milk is smooth, the milk needs for infants can be met.

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Publication

Basic accounting for non accounting student

2011 , Suraiya Ibrahim , Siti Nor Junita Mohd Radzi

Basic Accounting for Non-Accounting Student has been prepared to assist non accounting student, new accounting learners and also for those who requires an understanding in exploring very basic accounting principles and methods. Each leason includes the learning objectives whereby the users may target to achieve after finish learning. This book designed systematically to grow up the accounting knowledge through theoretical application by looking at reality world of business. At the each of each chapter, the student will be provided with the exercises in order to strengthen the knowledge after learning processed has been made.

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