THE TECH-ACCOUNTANT: HARNESSING TECHNOLOGICAL PROWESS IN THE ACCOUNTING PROFESSION

 

By Nor Kartini Mohd Rodzi, Senior Lecturer of Faculty of Accountancy, Universiti Teknologi MARA Cawangan Perlis

In today's rapidly evolving digital landscape, the role of accountants has been reshaped by technological advancements. The emergence of the technology accountant, armed with a blend of accounting expertise and technological prowess, has brought about significant transformations in the accounting profession. This article explores the intersection of technology and accounting, highlighting the skills and capabilities required for success as a technology accountant. “Tech-Accountant – Prowess and Profession” is the title of the presentation, delivered by Mr Fadrullah Sapian, Business Analyst at Macquarie Group Ltd, Australia during Accounting Global Week 2023 organised by the Faculty of Accountancy, Universiti Teknologi MARA Perlis Branch in May 2023.

The evolution of accounting software begins with challenges faced by early accounting methods. These included handling simple transactions, managing a limited amount of data, and relying on manual data entry and record keeping. As time passes, accounting practices undergo changes, necessitating more complex transactions involving larger volumes of data, often utilizing spreadsheets. Today, technology is employed to streamline accounting processes which have become even more complex due to the large volume of data, often utilizing on-premises enterprise resource planning (ERP) systems. The latest advancements in accounting software development require cloud-based ERP solutions that can manage increasingly complex transactions involving large amounts of data (Singh, 2020).

According to Mr Fadrullah, the technology accountant is a professional accountant who embraces and incorporates technological skills as a crucial aspect of his work. In today's context, technology is no longer considered a luxury but rather a fundamental requirement. Accountants have a profound understanding of accounting principles and regulations, and they leverage technological tools to enhance efficiency, analyse complex data sets, and offer valuable insights to stakeholders. Implementing and updating accounting systems necessitates the involvement of various professionals such as project managers, business analysts, change management specialists and test specialists. These professionals collaborate with accountants to successfully implement and enhance accounting solutions.

The skills and capabilities required for a project manager in the finance field include financial acumen, project management skills, communication skills, leadership skills and analytical and problem-solving skills. Financial acument requires an understanding of financial principles, analysis, budgeting, risk assessment, and reporting is essential for making informed decisions. Project management skills necessitate planning, organizing, and executing projects effectively. Communication skills are the ability to communicate clearly and concisely with stakeholders, team members, and executives. Leadership skills are the ability to motivate and lead teams, resolve conflicts, foster collaboration, and delegate tasks to achieve project success. Analytical and problem-solving skills is the capacity to evaluate financial data, identify problems, develop solutions, and make informed decisions to overcome challenges is vital in the finance project management. These skills collectively provide a strong foundation for effective financial project management (Pticar, 2020).

Data analysis and modelling, agile methodology, User experience (UX) design, business process modelling, and communication and collaboration are the set of skills and capabilities required for a business analyst. Data analysis and modelling require proficiency skills in analysing and large datasets to extract insights and identify trends using tools such as SQL, Excel, and statistical software. Agile methodology is the ability to understand and work effectively in an agile environment, including facilitating sprint planning, daily stand-ups, and retrospectives. User experience (UX) design necessitates a basic understanding of UX design principles, conducting user research, creating user personas, and collaborating with UX designers to create wireframes and prototypes. Business process modelling involves modelling business processes to identify inefficiencies and develop streamlined processes that improve operations and reduce costs. Furthermore, communication and collaboration are skills that enable effective collaboration with stakeholders, developers, and project managers, including articulating requirements and negotiating solutions. These skills enable business analysts to adapt to the evolving business landscape and contribute to successful projects.

A change management specialist in a finance project skills and capabilities encompass change management expertise, stakeholder management, financial acumen, project management skills and analytical and problem-solving skills. Change management expertise require a deep understanding of change management principles, methodologies, and frameworks, as well as the ability to develop strategies, conduct impact assessments, and create communication plans. Stakeholder management is an effective interpersonal and communication skills to engage with stakeholders, build relationships, manage expectations, and address concerns throughout the project. These skills enable a change management specialist to lead successful change initiatives within financial projects by navigating complexities, engaging stakeholders, and aligning with financial objectives.

A test specialist required an accounting professional to have a range of skills and capabilities in various accounting fields including financial accounting and reporting, auditing and assurance, taxation, business advisory, financial management, corporate finance, and forensic accounting. The role of the accountant is changing rapidly due to emerging technologies and new accounting software programs, which have automated tasks. These technologies encompass data analytics and visualisation, accounting software, ERP Systems, cloud computing, automation, and robotic process automation (RPA), and cybersecurity awareness. These technologies empower accountants to improve their analytics, streamline processes, and ensure data security, thereby increasing their value in the accounting profession (Education, 2023).

Although these technological skills are not mandatory for all accountants, acquiring them can enhance their professional profile, increase their efficiency, and enable them to add value in an increasingly digital and data-driven environment (Kroon et al., 2021). The technology accountant represents the convergence of accounting expertise and technological prowess, embodies the future of the accounting profession. By leveraging technology to streamline processes, analyse data, and provide valuable insights, technology accountants are well-positioned to drive financial innovation, elevate the profession, and navigate the complex challenges of the digital age. As technology continues to evolve, the role of the technology accountant will continue to expand, shape the future of accounting and finance.

 

References

Kroon, N., Do Céu Alves, M., & Martins, I. (2021). The impacts of emerging technologies on accountants’ role and skills: Connecting to open innovation-a systematic literature review. Journal of Open Innovation: Technology, Market, and Complexity, 7(3). https://doi.org/10.3390/joitmc7030163

Pticar L. K. (July 19, 2020). Finance and business acumen skills - their importance and development https://www.linkedin.com/pulse/finance-business-acumen-skills-importance-katarina-lasic

Singh S. (November 2, 2020). The Evolution of Accounting Software: Past, Present and Future https://technologycounter.com/blog/evolution-of-accounting-software

Education S. (June 14, 2023) The Evolving Role of Technology in the CPA Profession https://www.linkedin.com/pulse/evolving-role-technology-cpa-profession-simandhar-education?trk=article-ssr-frontend-pulse_more-articles_related-content-card

A BRIEF INTRODUCTION TO COLLABORATIVE LEARNING

By Fazni Mohamad Fadzillah and Azura Mohd Noor, Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Perlis

A journey of learning has no end. Lifelong is important for our existence.  Social Development Theory makes it clear that socialization has a direct influence on an individual’s learning process (McLeod, 2023). The theory emphasis on the importance of social interaction for the development of learning and cognition. By socializing with someone who has more knowledge about the subject to be learned, we transfer knowledge and begin the learning process. Collaborative learning is a learning style that encourages teamwork and social interaction. Through collaborative learning, individuals can learn to be more tolerant of each other, and through cooperation and encouragement, all members can successfully learn to share ideas.

Collaborative learning is an educational approach in education where students enhance learning by working together. Frequently it is called the peer learning process, and, in this process, students work in groups to discuss various activities, find results to different education-related problems, complete tasks, or learn new ideas.  Collaborative learning is essential in the modern learning process, and it is effective to develop a higher level of thinking, self-management, and oral communication by this learning approach (Rao, 2019).

This is an approach to education that embraces working in groups to accomplish shared learning goals. All members of a group are actively involved in processing and integrating information and ideas. Unlike the traditional way of learning where students work and learn individually. Smith and MacGregor (1992) also mentioned that collaborative learning is an umbrella term for a variety of educational approaches that comprise joint intellectual efforts by students, or students and teachers. Collaborative learning represents a significant departure from the typical lecture-centred classroom environment.

There is a very wide range of approaches to collaborative learning. The four common approaches of collaborative learning are explained as follow (Smith & MacGregor, 1992). The first is the “think-pair-share” approach, where students are given a short problem, a question to prompt discussion, or a topic to discuss (Davidson & Major, 2014). This is the most common type of collaborative learning where students must independently and communicate their ideas to peers. The next approach is ‘problem-based-learning’ (PBL), which is a student-centred approach. This is where students usually learn a topic in groups to solve an open-ended problem within a time frame. This will develop problem solving abilities and decision-making capabilities.

In addition, the “case study” approach provides students with example problems from real life situation. Case study require students to observe and analyse the problems. The next approach is the “peer teaching” approach, where students teach other students. Tutoring is an example of peer teaching where an older student guides and teaches a younger student how to learn. When students work and learn together, they create a better learning experience and have a positive impact on their performance. Furthermore, this will give them space to explore new areas (Chandra, 2015).

Collaborative learning enables students to think creatively and inventively. Moreover, collaborative learning has been shown to not only enhance students’ higher-level thinking skills, but also boost their confidence and self-esteem (Chandra, 2015). Thus, group projects can maximize the educational experience by developing skills that enables students to tackle more complex problems, delegate roles and responsibilities and at the same time improving social and interpersonal skills. Students learn how to work with different types of learners and develop their leadership skills (Davidson & Major, 2014). When students work together, they create a better learning experience and lead to an understanding of different perspectives. Several studies found that collaborative learning has numerous benefits compared to competitive and individualistic efforts, and frequently leads to higher achievement and greater productivity, supportive and committed relationships, better mental health, and social competence (Laal & Ghodsi, 2012; Haataja et al., 2022; Alharbi et al., 2022). Moreover, a study done by Warsah, et al. (2021) also revealed that collaborative learning had a positive and significant impact on learners’ critical thinking skills, supported the retention of their critical thinking skills and learners perceived that collaborative learning also contributed to their emotional awareness, learning motivation, cognitive development, and broad-mindedness.

Recent development has seen an adaptation of collaborative learning techniques being used to teach students online in the form of collaborative learning. According to Harasim (2006), Online Collaborative Learning can be defined as learning model in which students are encouraged and supported to work together to create knowledge. Moreover, they learn to ascertain, to discover ways to innovate, and by so doing, to seek the conceptual knowledge required to solve difficulties instead of reciting what they think is the correct solution. This is supported by Alharbi et al. (2022) that use the term e-collaborative learning, which defined as a communicative shared-knowledge building technique that uses networked electronic devices to achieve shared-knowledge building aims. It highlights the positive interaction importance among learners via encouraged them to ask questions, exchange arguments, give elaborate explanations, problem solutions and formulate new ideas.

Collaborative learning has proven to be effective in face-to-face classrooms. In recent times, digital transformation has formed many more and new methods of learning and teaching. New technology and the internet have allowed for the adaption of collaborative learning across distance and time barriers. These technologies can also serve as a collaboration in learning by engaging learners with new thoughts, accelerating knowledge sharing, enhancing students’ reflective thinking and analytical skills, and helps the development of critical thinking with the capacity for “self-learning” (Aldoayan et al., 2019; Alharbi et al., 2022). Furthermore, Online Collaborative Learning created innovation in learning environment for student within a digital space. Technology advancements can facilitate collaborative learning effectively by making it convenient to communicate and gather information among group members working remotely.

In summary, collaborative learning encourages members of a group to have interdependence competencies in skill, expertise, abilities, and knowledge. They are also accountable for their group’s performance and are committed to completing task together. Working through a problem as a group can benefit students develop their own problem-solving skills in discovering new ways to overcome different types of circumstances at work. Collaborative learning between people is what makes for effective work. Any classroom or workplace that encourages collaboration creates an environment that facilitate success. Learning collaboratively required responsibility, persistence, cooperation and commitment from all parties.

 

References

 

Aldoayan, M., Sahandi, R., John, D., & Cetinkaya, D. (2019). Collaborative cloud-based online courses: Issues and challenges. Paper presented at the Proceedings of the 2019 8th International Conference on Educational and Information Technology.

Alharbi, S. M., Elfeky, A. I., & Ahmed, E. S. (2022). The effect of e-collaborative learning environment on development of critical thinking and higher order thinking skills. Journal of Positive School Psychology, 6(6), 6848-6854.

Chandra, R. (2015). Collaborative learning for educational achievement. IOSR Journal of Research & Method in Education (IOSR-JRME), 5(3), 2320-7388.

Davidson, N., & Major, C. H. (2014). Boundary crossings: Cooperative learning, collaborative learning, and problem-based learning. Journal on Excellence in College Teaching, 25(3&4), 7-55.

Haataja, E., Dindar, M., Malmberg, J., & Järvelä, S. (2022). Individuals in a group: Metacognitive and regulatory predictors of learning achievement in collaborative learning. Learning and Individual Differences, 96, 102146.

Harasim, L. (2006). A History of E-learning: Shift Happened. In: Weiss, J., Nolan, J., Hunsinger, J., Trifonas, P. (eds) The International Handbook of Virtual Learning Environments. Springer, Dordrecht.

McLeod, S. (2023, June 2). Lev Vygotsky's sociocultural theory of cognitive development. Retrieved from   https://www.simplypsychology.org/vygotsky.html?ezoic_amp=1&fb_comment_id=500779888714_15217241

Rao, P. S. (2019). Collaborative Learning in English language learning environment. Research Journal of English Language and Literature, 7(1), 330-339.

Smith, B.L., & MacGregor, J. (1992). Collaborative learning: a sourcebook for higher education. University Park, PA: National Centre on Postsecondary Teaching, Learning, and Assessment (NCTLA). 9-22.

Warsah, I., Morganna, R., Uyun, M., Afandi, M., & Hamengkubuwono, H. (2021). The impact of collaborative learning on learners’ critical thinking skills. International Journal of Instruction, 14(2), 443-460.

Kelebihan Keusahawanan Siswa di Era Digital

Disediakan oleh Azura Mohd Noor dan Fazni Mohamad Fadzillah, Pensyarah Kanan, Fakulti Perakaunan UiTM Cawangan Perlis

Secara purata, 224,000 graduan dilahirkan pada setiap tahun berbanding penawaran kerja berkemahiran tinggi yang hanya 127,000 pekerjaan (Muhammad Saufi, 2023). Ini menyebabkan lebih 90,000 graduan berdepan dengan masalah pengangguran akibat kekurangaan peluang pekerjaan. Justeru itu Kementerian Pengajian Tinggi (KPT) mengambil inisiatif melancarkan Pelan Tindakan Keusahawanan Institusi Keusahawanan Bersepadu Institusi Pendidikan Tinggi (PTK IPT) 2021-2025 pada Februari 2019 dengan tujuan untuk memperkasakan Pendidikan keusahawan di institusi pengajian tinggi. Pelan ini mewujudkan satu kerangka strategik untuk membentuk ekosistem keusahawanan yang menggabungkan elemen seperti keusahawanan, akademik, industri, kerajaan dan komuniti dalam landskap pendidikan tinggi negara (Siti Rosnita & Nurbarirah, 2021; Hasmira & Aziah 2021).

Dalam konteks negara Malaysia, definisi Usahawan yang diguna pakai adalah individu yang mengambil tanggungjawab dan risiko memulakan, membangunkan dan mengembangkan sesebuah perusahaaan dengan menggembeleng sumber-sumber menjadi sesuatu yang mendatangkan hasil kekayaan dan/atau kesejahteraan sejagat. (Dasar Keusahawanan Nasional 2030, 38). Manakala siswa pula didefinisikan sebagai penuntut atau pelajar di pusat pengajian tinggi (Kamus Dewan Edisi Keempat, 2005).  Oleh itu usahawan siswa dikenali sebagai usahawan muda yang masih menjalani proses pembelajaran di peringkat pengajian tinggi.  Galakan penglibatan siswazah dalam aktiviti keusahawanan perlu dilaksanakan oleh setiap institusi pengajian tinggi kerana ia mampu mengurangkan isu pengangguran dalam kalangan graduan (Sabarudin et al., 2022). Kelebihan ini dapat dilihat apabila aktiviti – aktiviti keusahawanan di institusi pengajian memberi manfaat kepada siswazah dengan mencetuskan minat mereka untuk mula berniaga sepanjang temnpoh pengajian dan meneruskan perniagaan juga selepas tamat pembelajaran. Keusahawanan siswa sekaligus memungkinkan kadar kebergantungan kepada bidang utama mereka dalam membina kerjaya dapat dikurangkan. Di samping itu, aktiviti-aktiviti tersebut memberi ruang dan peluang kepada usahawan siswazah dalam membina jaringan di kalangan mereka terutamanya dari segi sokongan moral, maklumat dan sumber perniagaan (Suliati, 2021).

Daripada Said bin Amir al-Ansari berkata, Rasulullah SAW ditanya, “Pekerjaan apakah yang paling baik?”. Baginda menjawab, “Pekerjaan seseorang dengan tangannya sendiri dan setiap perniagaan yang baik.”

(Hadis Riwayat al-Baihaqi, No.1222)

Menurut hadis di atas keusahawanan merupakan suatu kegiatan ekonomi atau bidang pekerjaan yang bagus menurut agama Islam. Kelebihan keusahawanan siswa ini juga boleh dilihat dari sudut kewangan iaitu ia menyediakan hasil pulangan yang berganda jika diusahakan secara bersungguh-sungguh oleh usahawan siswa sepanjang tempoh pengajian mereka (Suliati, 2021). Usahawan siswa boleh berdikari untuk menyara diri mereka sendiri sepanjang bergelar mahasiwa dengan pendapatan yang ada. Malahan ada usahawan siswa yang turut membantu meningkatkan taraf hidup keluarga mereka melalui pendapatan yang dijanakan oleh perniagaan mereka.

Abdullah Ibnu Abbas RA meriwayatkan bahawa Rasulullah SAW bersabda yang bermaksud:

“Rebutlah lima perkara sebelum datangnya lima perkara. Masa sihat sebelum sakit. Masa kaya sebelum datangnya masa sempit (miskin). Masa lapang sebelum tiba masa sibuk. Masa mudamu sebelum datang masa tua dan masa hidup sebelum tiba masa mati”.

(Hadis Riwayat al-Hakim, No.7846 dan al-Baihaqi dalam Shu’ab al-Iman, No.10248)

Hadis di atas menuntut manusia untuk sentiasa peka kepada masa dan mengambil peluang untuk menyelesaikan perkara-perkara berfaedah dengan segera tanpa berlengah. Jatuh bangun dalam perniagaan merupakan cabaran yang akan dialami oleh mana-mana usahawan. Kelebihan utama para usahawan siswa terletak kepada usia mereka. Dengan umur yang muda mereka dikaitkan dengan semangat yang tinggi untuk mencuba sesuatu yang baharu, berani menghadapi cabaran serta mereka dikatakan lebih fleksibel dalam membuat keputusan. Pada masa kini, cetusan teknologi Revolusi Industri 4.0 telah mewujudkan pendigitalisasian teknik-teknik baharu dalam keusahawan seperti kepelbagaian strategi pemasaran atas talian (Nurzaki, 2021; Siti Rosnita & Nurbarirah, 2021). Pada usia muda sebegini, usahawan siswa mampu memahami dengan cepat dan mengaplikasikan pengetahuan baharu ini dalam perniagaan mereka. Malahan pada usia muda, usahawan siswa mempunyai ruang dan masa yang lebih untuk terus mencuba perbaiki diri serta melakukan penambahbaikan berterusan kepada perniagaan yang dijalankan untuk mendapat hasil yang memberangsangkan dan sekaligus mendapat tempat di hati para pelanggan mereka.

Usahawan siswa turut mempunyai kelebihan dari sudut kesediaan pasaran di dalam institusi pengajian mereka (Nurzaki, 2021). Mereka dikelilingi oleh ribuan pelanggan yang sedia ada iaitu para pelajar di institusi pengajian yang sama. Malahan staf institusi pengajian tersebut juga adalah sasaran pasaran yang mudah diperolehi kerana berada dalam lokasi yang sama. Usahawan siswa perlu peka dengan kehendak pasaran yang sedia ada ini untuk membolehkan mereka mencari strategi pemasaran yang sesuai untuk menarik bakal pelanggan menjadi pelanggan yang tetap. Selain cara pemasaran secara atas talian seperti facebook, Instagram dan seumpamanya untuk mengiklan produk atau servis yang diberikan, usahawan siswa juga boleh menggunapakai cara pemasaran secara peribadi kerana jarak para pelanggan (para pelajar dan staf) hanya di sekitar lokasi yang berdekatan. Ini dapat mewujudkan kepercayaan pelanggan kepada usahawan dan berkemungkinan pelanggan baru akan muncul apabila pelanggan yang sedia ada berpuas hati dengan cara layanan usahawan siswa ini dan menyebarkan maklumat produk atau servis kepada rakan-rakan atau ahli keluarga mereka.

Abu Sa’id RA meriwayatkan bahawa Rasulullah SAW bersabda yang bermaksud:

 “Peniaga yang jujur dan amanah akan bersama para Nabi, orang yang jujur dan orang yang syahid.”

(Hadis Riwayat al-Tirmizi, No.1209)

Hadis di atas menunjukkan betapa agama Islam meninggikan darjat usahawan yang berniaga mengikut etika Islam seperti jujur dan amanah. Keberkatan dalam perniagaan yang dijalankan oleh seseorang usahawan siswa sepanjang pengajian mereka boleh secara tidak langsung memberikan impak positif kepada kehidupan pembelajaran mereka. Kekuatan usahawan siswa melalui akhlak yang mulia juga turut disokong oleh hadis di bawah: 

Dari Mu’az bin Jabal RA, bahawa Rasulullah SAW bersabda yang bermaksud:

“Sesungguhnya sebaik-baik penghasilan ialah penghasilan para pedagang yang mana apabila berbicara tidak bohong, apabila diberi amanah tidak khianat, apabila berjanji tidak mengingkarinya, apabila membeli tidak mencela, apabila menjual tidak berlebihan (dalam menaikkan harga), apabila berhutang tidak menunda-nunda pelunasan dan apabila menagih hutang tidak memperberat orang yang sedang kesulitan.”

(Hadis Riwayat Al-Baihaqi, No.221)

Hadis ini menggariskan sifat-sifat yang perlu ada pada diri usahawan semasa berurusan dengan para pelanggan demi menjamin kejayaan perniagaan mereka. Pelanggan dan bakal pelanggan merupakan pihak yang akan membeli produk atau servis yang ditawarkan oleh usahawan siswa. Sebagus mana produk atau servis yang ditawarkan tanpa disertai akhlak yang mulia, usahawan siswa tidak akan berjaya dalam perniagaannya bagi jangka masa yang panjang. Memberi penerangan yang benar berkenaan produk atau servis yang diberikan dapat meningkatkan tahap kepercayaan pelanggan kepada seseorang usahawan siswa tersebut dan ini merupakan kekuatan ini amat penting yang tiada tolok bandingnya. Tidak perlu menjatuhkan produk orang lain hanya untuk menunjukkan produk kita yang terbaik. Apabila pelanggan yang sedia ada mempunyai kepercayaan yang tinggi kepada seseorang usahawan siswa tersebut, berkemungkinan besar pelanggan-pelanggan baru akan turut muncul.

Secara kesimpulannya, menurut agama Islam menuntut ilmu dan bekerja merupakan suatu bentuk ibadat yang mulia dan mampu menaikkan darjat orang-orang yang melakukannya. Para usahawan siswa beruntung kerana mampu melakukan kedua-duanya serentak dan juga memperoleh pelbagai manfaat seperti memperoleh sumber kewangan dan juga peningkatan kemahiran diri. Dalam menceburi bidang keusahawanan, usahawan siswa perlu sentiasa memastikan keutamaan diberikan kepada pembelajaran mereka tanpa kompromi. Kajian oleh Rao, Rahman & Othman (2022) mendapati secara keseluruhannya, pelajar Universiti Awam mempunyai keinginan keusahawanan. Pendedahan kepada pelbagai kemahiran, sikap dan keadaan persekitaran yang kondusif diperlukan supaya mereka dapat membina pemikiran dan keinginan keusahawanan dalam diri mereka. Oleh yang demikian institusi pengajian tinggi perlu peka dengan perkembangan semasa supaya  penyaluran ilmu keusahawanan yang terkini kepada para siswazah berjalan dengan lancar. Selain itu perancangan aktiviti keusahawanan perlu sering dilaksanakan bagi membantu para usahawan siswa memperkenalkan produk atau servis mereka dan sekaligus menaikkan minat kepada bakal usahawan siswa untuk menceburi bidang keusahawanan apabila melihat sokongan padu yang diberikan oleh pihak institusi pengajian tinggi.

 

Rujukan

 

Hasmira, A. & Aziah, I. (2021). Pembangunan atribut keusahawanan dalam kalangan pelajar Kolej Vokasional KPM: Sasaran dan strategi pelaksanaan. Jurnal Kepimpinan Pendidikan, 8(3), 18 – 37.

Kamus Dewan.  Edisi Keempat. (2005).  Kuala Lumpur:  Dewan Bahasa dan Pustaka.

Kementerian Pembangunan Usahawan. (2019).  Dasar Keusahawanan Nasional 2030, diambil dari https://www.pmo.gov.my/ms/2019/08/dasar-keusahawanan-nasional/

Muhammad Saufi, H. (8 Februari 2023). 90,000 bakal menganggur, diambil dari https://www.hmetro.com.my/utama/2023/02/937225/90000-bakal-menganggur

Nurzaki, I. (21 September 2021). Revolusi industry 4.0 pencetus usahawan pelajar masa kini, diambil dari https://www.dagangnews.com/article/revolusi-industri-40-pencetus-usahawan-pelajar-masa-kini-9137

Rao, N. H. C., Rahman, R. S. A. R. A., & Othman, N. (2022). Keusahawanan pelajar institusi pengajian tinggi: Adakah sikap, kemahiran dan persekitaran membentuk keinginan. International Journal of Education, Psychology and Counselling, (IJEPC), 7(48), 601 – 619.

Sabarudin, A., Lokman, N. H., Jantan, N. S., Zainurdin, N. A., Abd Halim, A., & Khoiry, M. A. (2022). Tinjauan keberkesanan program keusahawanan di Universiti Kebangsaan Malaysia (UKM) terhadap kebolehpasaran graduan menurut perspektif alumni UKM. Malaysian Journal of Social Sciences and Humanities (MJSSH), 7(2), 1 – 14.

Siti Rosnita, S. & Nurbarirah, A. (25 September 2021). Kreativiti tenaga kerja universiti corak usahawan graduan digital, diambil dari  https://www.bharian.com.my/rencana/muka10/2021/09/868501/kreativiti-tenaga-kerja-universiti-corak-usahawan-graduan-digital

Suliati, A. (4 Januari 2021). Keusahawanan siswa, diambil dari https://www.hmetro.com.my/cademia/2021/01/659961/keusahawanan-siswa