E-Jurnal Borneo Akademika









ISSN PRINT: 2462-1641
ISSN ONLINE: 2735-2250
Issue : Oct 2020 - FRD
Issue : Sep 2020 - SIVIIC
Issue : Jul 2020
Issue : Mar 2020
Issue : Dec 2019/Jan 2020
Issue : Jul 2019
Issue : Jan 2017
Issue : Jul 2016
Issue : Jan 2016
Jurnal Borneo Akademika (BA) is published by Universiti Teknologi MARA (UiTM) Cawangan Sabah. It is a double-blind peer-reviewed journal published two times a year. This multidisciplinary journal is intended to provide a forum for the exchange of ideas on theory, research and research-supported practices. BA welcomes submission of research-oriented manuscripts that make significant contributions to advancing knowledge and understanding of various disciplines of interest from education, applied linguistics, social sciences, literature, tourism, accounting, communication, anthropology, policy studies to sciences. BA accepts manuscripts written in Bahasa Melayu and English.
ABSTRACT
In this era of technological advancement, there is a tremendous growth in the usage of mobile applications, mainly among accounting students in higher institutions as a medium for learning tools in education. Accounting students at tertiary level basically are subjected to learn different types of accounting standards. Accounting standards have continued to evolve to strike the balance between providing meaningful information to the users and balancing up cost of preparing such information. However, there is a growing concern that financial reporting has become overly complex. The complexity caused by financial reporting standards may derive from many factors, such as their length, the difficulty in understanding them, and the cost of applying their requirements. In the educational stream, students find that it is hard to understand lengthy wordings in the standards. Therefore, this interactive application is designed to help users especially students on classification issues under MFRS140 Investment Property. Hence,the purpose of the study is to prove the practicality and usefulness of mobile apps to understand accounting standards which is known as MFRS140: Quick Chart Mobile App particularly among final semester accounting students. In this study, the results revealed that this application provides useful and precise guidelines for students as to avoid lengthy wordings to increase the level of their understanding. By using the application, users will have a better knowledge in identifying whether the land and buildings fall under MFRS140 or other MFRSs. Furthermore, the application contributes to the effort of making users learn standards of accounting in a different perspective rather than a classroom-oriented perspective.
Keyword(s) : E-learning, Mobile learning, Mobile app, MFRS140, Investment Property.
ABSTRAK

Kata Kunci :
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2. THE CONCEPTUAL IDEA OF RECYCLING USED COOKING OIL MOBILE APPLICATION: A RECOMMENDATION FOR ENVIRONMENT SUSTAINABILITY MUDIANA MOKHSIN, AFDALLYNA FATHIYAH HARUN, MURSHIDAN BIN ABU BAKAR, FARIQ BIN ABDULLAH, & AR EIRWAN BIN JAPAR
ABSTRACT
In general, most of the consumers in Malaysia would throw away their cooking oil just after one or two times of usage. Waste of the cooking oil is one of the root causes of water pollution as well as the cause of clogged the sink and drainage system in the residential areas. These situations occur due to bad habits of people to simply throw away used cooking oil that would affect and harm the environment. As the world moves forward to a sustainable city and greener environment, the society need to tackle this bad habit from becoming worse. This paper proposes a conceptual idea on how to educate, promote, create awareness as well as encourage the public to be more responsible in managing and disposing used cooking oil. The objective of this study is also aligned and inspired by the United Nations Sustainable Development Goals SDG 1: No Poverty and SDG 12: Responsible Consumption and Production. Keywords: waste cooking oil, recycle cooking oil, no poverty, mobile application, quick response code, payment gateway.
Keyword(s) : waste cooking oil, recycle cooking oil, no poverty, mobile application, quick response code, payment gateway.
ABSTRAK
Secara umum, kebanyakan pengguna di Malaysia akan membuang minyak masak setelah satu atau dua kali penggunaan. Pembaziran minyak masak adalah salah satu punca pencemaran air serta penyebab sistem sinki dan saliran tersumbat di kawasan perumahan. Situasi ini berlaku kerana tabiat buruk mereka yang membuang minyak masak terpakai akan memberi kesan dan bahaya kepada persekitaran. Ketika dunia bergerak maju ke arah bandar yang lestari dan persekitaran yang lebih hijau, masyarakat perlu menangani tabiat buruk ini daripada menjadi lebih teruk. Kertas penyelidikan ini mengemukakan idea konseptual mengenai cara mendidik, mempromosi, memberi kesedaran serta mendorong masyarakat untuk lebih bertanggungjawab dalam mengurus dan membuang minyak masak terpakai. Objektif kajian ini juga diselaraskan dan diilhamkan oleh Matlamat Pembangunan Lestari (Sustainable Development Goal) SDG 1: Tiada Kemiskinan dan SDG 12: Penggunaan dan Pengeluaran yang Bertanggungjawab. Kata kunci: sisa minyak masak, minyak masak kitar semula, tiada kemiskinan, aplikasi mudah alih, kod respon pantas, pintu masuk pembayaran.
Kata Kunci : sisa minyak masak, minyak masak kitar semula, tiada kemiskinan, aplikasi mudah alih, kod respon pantas, pintu masuk pembayaran.
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3. ZEA MAYS FLOUR AHMAD SHAKANI ABDULLAH1, IKLIMA HUSNA ABDUL RAHIM2, MARRY TRACY PAWAN3
ABSTRACT
In today’s society, there is a great demand for appreciating nutritional standards in which characterized by rising costs and often decreasing availability of raw material together with concern about environmental pollution. Consequently, there is a considerable emphasis on their recovery, recycling and upgrading wastes. The food industry produces large volumes of wastes, both solids and liquids, resulting from the production, preparation and consumption of food. Due to legislation and environmental reasons, the food and beverage industry is highly enforced to find an alternative use for the residual matter. The latest trends impacting the food industry include moves to reduce the huge amount of food waste, as consumers simultaneously adapt their habits in times of continuing austerity. In the last decades, consumers demands in the field of food production has changed considerably. Consumers believe that food contribute directly to their health. Therefore, the idea of using underutilized and waste food products was triggered, where the main ingredient is made of plants waste which is corn silk. It is an invention to transform plant waste to corn silk flour – Zea Mays Flour ( ZMF) that benefit the society through its help of increasing food for the world. Furthermore, it can help to enhance global efforts towards food security, nutrition, dietary needs, as well as foster health and income generation. Recycling products using underutilized and waste food products also could help to sustain the environment. There is one fact that must be beared in inventors’ mind that scientific research alone does not guarantee for a product to be successful in the market. The product invented should fit the taste and needs for the consumers as the market success rate is influenced by the degree of familiarity and acceptance toward the product being sold. Many of the today’s food and beverage products are not intended merely to satisfy hunger and provide humans with necessary nutrients, as they aim to prevent nutrition related diseases and increase physical and mental well-being of consumers. Therefore, it is necessary for product development to explore which need that consumers are concerned about, so that the product could achieve success and market acceptance. The idea using food product using underutilized/waste product, corn silk become Zea Mays Flour ( ZMF), is hoped will support the idea of sustainability, specifically ins steadily gaining more attention from many food producers worldwide, to save the environment while at the same time boost the business through reduction of costs and considerable amount of waste.
Keyword(s) : Underutilized1; Waste Product2; Corn Silk3
ABSTRAK
Pada hari ini, terdapat permintaan yang tinggi mengenai kesedaran piawaian pemakanan yang dikategorikan dengan peningkatan kos dan kekerapan pengurangan bahan mentah sedia ada beserta kebimbangan mengenai pencemaran alam sekitar. Kesannya, terdapat penekanan yang ketara terhadap pemuliharaan, kitar semula dan menaik taraf buangan makanan. Industri makanan menghasilkan jumlah bahan buangan yang besar iaitu kedua-dua pepejal dan cecair hasil daripada pengeluaran, penyediaan dan penggunaan makanan. Disebabkan oleh undang-undang dan kesan alam sekitar, industri makanan diminta untuk mencari penggunaan alternatif daripada bahan sisa makanan. Tren terbaru yang memberi kesan kepada industri makanan termasuklah langkah untuk mengurangkan jumlah sisa makanan yang besar dimana pada masa yang sama para pengguna menyesuaikan diri dengan amalan penjimatan. Sedekad yang lalu, permintaan pengguna dalam bidang pengeluaran makanan telah berubah dengan ketara. Pengguna lebih percaya bahawa makanan menyumbang secara langsung kepada kesihatan mereka. Hal ini mencetus kepada idea menggunakan sisa daripada produk makanan yang tidak digunakan, dimana bahan utamanya adalah janggut jagung. Ia adalah ciptaan inovasi daripada janggut jagung kepada tepung yang dikenali sebagai Zea Mays Flour (ZMF). Zea Mays Flour yang memberi manfaat kepada masyarakat dapat membantu meningkatkan makanan secara global. Tambahan pula, ia dapat membantu meningkatkan usaha global ke arah keselamatan makanan, keperluan pemakanan serta penjagaan kesihatan dan penjanaan pendapatan. Mengitar semula produk menggunakan sisa daripada produk makanan yang tidak digunakan juga dapat membantu mengekalkan persekitaran. Sebagai penyelidik, kita harus ingat bahawa penyelidikan saintifik sendiri tidak menjamin produk itu berjaya di pasaran. Produk yang dicipta itu sepatutnya sesuai dengan rasa dan keperluan supaya pengguna dapat menerimanya dengan mudah kerana kadar kejayaan pasaran dipengaruhi oleh tahap kebiasaan dan penerimaan terhadap produk yang dijual. Banyak produk makanan dan minuman pada hari ini tidak bertujuan untuk memuaskan nafsu makan dan memberi nutrisi yang diperlukan sahaja, tetapi juga tidak bertujuan untuk mengelakkan penyakit berkaitan pemakanan dan meningkatkan kesejahteraan fizikal dan mental pengguna. Oleh itu, sebagai salah satu langkah penting dalam pembangunan produk, adalah perlu untuk mengenalpasti keperluan pengguna supaya produk dapat mencapai kejayaan dan diterima di pasaran. Idea membangunkan produk makanan daripada bahan sisa makanan seperti janggut jagung menjadi Zea Mays Flour (ZMF) diharapkan akan menyokong gagasan kelestarian yang semakin mendapat perhatian dari kebanyakan pengeluar makanan di seluruh dunia untuk menyelamatkan alam sekitar dan pada masa yang sama dapat meningkatkan perniagaan melalui pengurangan kos dengan mengurangkan jumlah sisa makanan yang banyak.
Kata Kunci : Underutilized1; Sisa Produk2; Janggut Jagung3
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