IJRTE VOL:8 ISSUE:4 NOV 2019

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IJRTE PUBLICATION

International Journal of Recent Technology and Engineering ISSN : 2277 - 3878 Website: www.ijrte.org Volume-8 Issue-4, NOVEMBER 2019 Published by:

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Blue Eyes Intelligence Engineering and Sciences Publication

www.ijrte.org Exploring Innovation

Editor-In-Chief Chair Dr. Shiv Kumar Ph.D. (CSE), M.Tech. (IT, Honors), B.Tech. (IT), Senior Member of IEEE Blue Eyes Intelligence Engineering & Sciences Publication, Bhopal (M.P.), India.

Associated Editor-In-Chief Chair Prof. MPS Chawla Member of IEEE, Professor-Incharge (head)-Library, Associate Professor in Electrical Engineering, G.S. Institute of Technology & Science Indore, Madhya Pradesh, India, Chairman, IEEE MP Sub-Section, India Dr. Vinod Kumar Singh Associate Professor and Head, Department of Electrical Engineering, S.R.Group of Institutions, Jhansi (U.P.), India Dr. Rachana Dubey Ph.D.(CSE), MTech(CSE), B.E(CSE) Professor & Head, Department of Computer Science & Engineering, Lakshmi Narain College of Technology Excellence (LNCTE), Bhopal (M.P.), India Associated Editor-In-Chief Members Dr. Hai Shanker Hota Ph.D. (CSE), MCA, MSc (Mathematics) Professor & Head, Department of CS, Bilaspur University, Bilaspur (C.G.), India Dr. Gamal Abd El-Nasser Ahmed Mohamed Said Ph.D(CSE), MS(CSE), BSc(EE) Department of Computer and Information Technology , Port Training Institute, Arab Academy for Science ,Technology and Maritime Transport, Egypt Dr. Mayank Singh PDF (Purs), Ph.D(CSE), ME(Software Engineering), BE(CSE), SMACM, MIEEE, LMCSI, SMIACSIT Department of Electrical, Electronic and Computer Engineering, School of Engineering, Howard College, University of KwaZuluNatal, Durban, South Africa.

Scientific Editors Prof. (Dr.) Hamid Saremi Vice Chancellor of Islamic Azad University of Iran, Quchan Branch, Quchan-Iran Dr. Moinuddin Sarker Vice President of Research & Development, Head of Science Team, Natural State Research, Inc., 37 Brown House Road (2nd Floor) Stamford, USA. Prof. (Dr.) Nishakant Ojha Principal Advisor (Information &Technology) His Excellency Ambassador Republic of Sudan& Head of Mission in New Delhi, India Dr. Shanmugha Priya. Pon Principal, Department of Commerce and Management, St. Joseph College of Management and Finance, Makambako, Tanzania, East Africa, Tanzania Dr. Veronica Mc Gowan Associate Professor, Department of Computer and Business Information Systems,Delaware Valley College, Doylestown, PA, Allman, China.

Dr. Fadiya Samson Oluwaseun Assistant Professor, Girne American University, as a Lecturer & International Admission Officer (African Region) Girne, Northern Cyprus, Turkey.

Dr. Robert Brian Smith International Development Assistance Consultant, Department of AEC Consultants Pty Ltd, AEC Consultants Pty Ltd, Macquarie Centre, North Ryde, New South Wales, Australia Dr. Durgesh Mishra Professor & Dean (R&D), Acropolis Institute of Technology, Indore (M.P.), India Special Issue Section Editor Mr. Siddth Kumar Founder and Managing Director, IFERP, Technoarete Groups, India

Mr. Rudra Bhanu Satpathy Founder and Managing Director, IFERP, Technoarete Groups, India Dr. Mahdi Esmaeilzadeh Founder & Chairman, of Scientific Research Publishing House (SRPH), Mashhad, Iran Executive Editor Chair Dr. Deepak Garg Professor & Head, Department Of Computer Science And Engineering, Bennett University, Times Group, Greater Noida (UP), India Executive Editor Members Dr. Vahid Nourani Professor, Faculty of Civil Engineering, University of Tabriz, Iran.

Dr. Saber Mohamed Abd-Allah Associate Professor, Department of Biochemistry, Shanghai Institute of Biochemistry and Cell Biology, Shanghai, China.

Dr. Xiaoguang Yue Associate Professor, Department of Computer and Information, Southwest Forestry University, Kunming (Yunnan), China.

Dr. Labib Francis Gergis Rofaiel Associate Professor, Department of Digital Communications and Electronics, Misr Academy for Engineering and Technology, Mansoura, Egypt.

Dr. Hugo A.F.A. Santos ICES, Institute for Computational Engineering and Sciences, The University of Texas, Austin, USA. Dr. Sunandan Bhunia Associate Professor & Head, Department of Electronics & Communication Engineering, Haldia Institute of Technology, Haldia (Bengal), India.

Dr. Awatif Mohammed Ali Elsiddieg Assistant Professor, Department of Mathematics, Faculty of Science and Humatarian Studies, Elnielain University, Khartoum Sudan, Saudi Arabia.

Technical Program Committee Chair Dr. Mohd. Nazri Ismail Associate Professor, Department of System and Networking, University of Kuala (UniKL), Kuala Lumpur, Malaysia.

Technical Program Committee Members Dr. Haw Su Cheng Faculty of Information Technology, Multimedia University (MMU), Jalan Multimedia (Cyberjaya), Malaysia.

Dr. Hasan. A. M Al Dabbas Chairperson, Vice Dean Faculty of Engineering, Department of Mechanical Engineering, Philadelphia University, Amman, Jordan.

Dr. Gabil Adilov Professor, Department of Mathematics, Akdeniz University, KonyaaltÄą/Antalya, Turkey.

Dr.Ch.V. Raghavendran Professor, Department of Computer Science & Engineering, Ideal College of Arts and Sciences Kakinada (Andhra Pradesh), India.

Dr. Thanhtrung Dang Associate Professor & Vice-Dean, Department of Vehicle and Energy Engineering, HCMC University of Technology and Education, Hochiminh, Vietnam.

Dr. Wilson Udo Udofia Associate Professor, Department of Technical Education, State College of Education, Afaha Nsit, Akwa Ibom, Nigeria.

Manager Chair Mr. Jitendra Kumar Sen Blue Eyes Intelligence Engineering & Sciences Publication, Bhopal (M.P.), India Editorial Chair Dr. Arun Murlidhar Ingle Director, Padmashree Dr. Vithalrao Vikhe Patil Foundation’s Institute of Business Management and Rural Development, Ahmednagar (Maharashtra) India.

Editorial Members Dr. Wameedh Riyadh Abdul-Adheem Academic Lecturer, Almamoon University College/Engineering of Electrical Power Techniques, Baghdad, Iraq Dr. T. Sheela Associate Professor, Department of Electronics and Communication Engineering, Vinayaka Mission’s Kirupananda Variyar Engineering College, Periyaseeragapadi (Tamil Nadu), India Dr. Manavalan Ilakkuvan Veteran in Engineering Industry & Academics, Influence & Educator, Tamil University, Thanjavur, India Dr. Shivanna S. Associate Professor, Department of Civil Engineering, Sir M.Visvesvaraya Institute of Technology, Bengaluru (Karnataka), India Dr. H. Ravi Kumar Associate Professor, Department of Civil Engineering, Sir M.Visvesvaraya Institute of Technology, Bengaluru (Karnataka), India Dr. Pratik Gite Assistant Professor, Department of Computer Science and Engineering, Institute of Engineering and Science (IES-IPS), Indore (M.P), India Dr. S. Murugan Professor, Department of Computer Science and Engineering, Alagappa University, Karaikudi (Tamil Nadu), India Dr. S. Brilly Sangeetha Associate Professor & Principal, Department of Computer Science and Engineering, IES College of Engineering, Thrissur (Kerala), India Dr. P. Malyadri Professor, ICSSR Senior Fellow Centre for Economic and Social Studies (CESS) Begumpet, Hyderabad (Telangana), India Dr. K. Prabha Assistant Professor, Department of English, Kongu Arts and Science College, Coimbatore (Tamil Nadu), India Dr. Liladhar R. Rewatkar Assistant Professor, Department of Computer Science, Prerna College of Commerce, Nagpur (Maharashtra), India Dr. Raja Praveen.N Assistant Professor, Department of Computer Science and Engineering, Jain University, Bengaluru (Karnataka), India Dr. Issa Atoum Assistant Professor, Chairman of Software Engineering, Faculty of Information Technology, The World Islamic Sciences & Education University, Amman- Jordan Dr. Balachander K Assistant Professor, Department of Electrical and Electronics Engineering, Karpagam Academy of Higher Education, Pollachi (Coimbatore), India Dr. Sudhan M.B Associate Professor & HOD, Department of Electronics and Communication Engineering, Vins Christian College of Engineering, Anna University, (Tamilnadu), India Dr. T. Velumani Assistant Professor, Department of Computer Science, Kongu Arts and Science College, Erode (Tamilnadu), India Dr. Subramanya.G.Bhagwath Professor and Coordinator, Department of Computer Science & Engineering, Anjuman Institute of Technology & Management Bhatkal (Karnataka), India Dr. Mohan P. Thakre Assistant Professor, Department of Electrical Engineering, K. K. Wagh Institute of Engineering Education & Research Hirabai Haridas Vidyanagari, Amrutdham, Panchavati, Nashik (Maharashtra), India Dr. Umar Lawal Aliyu Lecturer, Department of Management, Texila American University Guyana USA. Dr. K. Kannan Professor & Head, Department of IT, Adhiparasakthi College of Engineering, Kalavai, Vellore, (Tamilnadu), India

Volume-8 Issue-4, November 2019, ISSN: 2278-3075 (Online) Published By: Blue Eyes Intelligence Engineering & Sciences Publication

S. No Authors:

Page No.

K.Sudhakar, S.Naganjaneyulu

Identifying Feature Stock Price by Considering Most Influential Parameters using Prediction Methods in Indian Stock Exchange Abstract: Before the evaluation of big data analytics predicting the optimal share price in the stock market is very difficult, by applying the big data analytics it is easy to predict frequent patterns and feature outcomes in any domain. So in this paper we consider the financial domain to predict feature outcomes of share prices in the Indian stock exchange. We first gathered the dataset with duration 2011-2016 financial years of TCS Company, the reason to choose TCS dataset it is a trust based company and datasets are available at open access with all parameters. Market price per share is strongly effect by company’s variable like price earnings, dividend yield, dividend per share, earnings per share, book value per share, and return on equity, after observing the results we conclude that the variables price earnings, book value per share and firm size are important determinants of share prices in the Indian stock market. The regression model achieved a high R2 (0.94) for the closed price and 1-4 book value per share variable and also the model achieved a high R2 (0.98) for the closed price and price earnings.

Paper Title:

1.

Keyword: Market price of share, regression, firm specific variables.

References: 1.

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Random walks in stock market prices [J]. Financial Analysts Journal,1965: 55-59. Fama E F. Baker M, Wurgler J. Investor sentiment in the stock market[J]. 2007.

Weron, R.: ‘Modeling and forecasting electricity load prices: a statistical approach’ Parameters Optimization in Algorithm Trading using Hadoop MapReduce Meibin Chen, Yifan Wu

Authors:

Jibendu Kumar Mantri, Rajalaxmi Mishra

Paper Title:

Secure Data Transmission using Goldbach Codes and RSA Algorithm

Abstract: Information transmitted through the insecure network need to be secured by using different methods. There are several cryptographic methods to ensure secure data transmission. The compression algorithms are used to compress the information, then on the compressed information encryption algorithms can be applied so as to reduce the time of encryption. There are several data compression algorithms available to compress the data. Our proposed scheme is a combination of Goldbach Code Algorithm for data compression, and the RSA algorithm for data encryption.

Keyword: Cryptography, RSA algorithm, Data compression, decompression, Goldbach codes References: 1.

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D. Salomon and G. Motta, "Handbook Of Data Compression Fifth Edition," Springer, 2010.

Gurpreet Singh, Supriya, “A Study of Encryption Algorithms (RSA, DES, 3DES and AES) for Information Security” International Journal of Computer Applications, pp. 0975 – 8887.

H. Jani and J. Trivedi, "A Survey on Different Compression Techniques Algorithm for Data Compression," International Journal of Advanced Research in Computer Science & Technology (IJARCST), vol. 2, no. 3, 2014.

Harivans Pratap Singh, Shweta Verma , Shailendra Mishra, “Secure-International Data Encryption Algorithm”, International Journal of Advanced Research in Electrical, Electronics and Instrumentation Engineering, Vol. 2, Issue 2, February 2013.

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Nisha Rani, Mrs. Neetu Sharma, “Suspicious Email Detection System via Triple DES Algorithm: Cryptography Approach”, International Journal of Computer Science and Mobile Computing, Vol.4, Issue 5, May 2015.

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S. D. Nasution and Mesran, "Goldbach Codes Algorithm For Text Compression," International Journal of Software & Hardware Research in Engineering (IJSHRE), vol. 4, no. 11, pp. 43-46, 2016.

S. D. Nasution, G. L. Ginting, Muhammad Syahriza and Robbi Rahim, “Data Security Using Vigenere Cipher and Goldbach Codes Algorithm” , International Journal of Engineering Research & Technology (IJERT), Vol. 6, Issue 01, January-2017 Saikumar Manku, and K. Vasanth, “Blowfish Encryption Algorithm for Information Security”, ARPN Journal of Engineering and Applied Sciences, Vol. 10, No. 10, June 2015.

The web page gives the AES contains: http://www.nist.gov/ CryptoToolkit.

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5-8

GirdharJoshia, Jitendra K. Pande, SravendraRanab, Devendra S. Rawat, “Challenges and opportunities for the application of bio fuel.

Renewable and Sustainable Energy Reviews”. 79 (2017). 850–866.

10. Muhammad Yusri Ismail, RizalmanMamat. Gholamhassan Najafi, TarbiatModares,AzraaiRazman, Omar I Awad, W. H. Azmi, Faizal Wan ishak, Ishak M. “Alcohol based automotive fuels from first four alcohol family in compression and spark ignition engine” A review on engine performance and exhaust emissions, Renewable and Sustainable Energy Reviews 77 (2017) 169–181.

9.

Authors:

Darala Siva, Polaiah Bojja

SVM-Based Detection of Miniature Area of LCLU: A False-Damage Assessment Index for Disaster Management Application Abstract: In this paper, we reflect on changing the detection environment for addressing the difficulty of detecting miniature area of Land Cover Land Use (LCLU) with a technique using Support Vector Machines (SVMs).We then become accustomed and sophisticatedly changing the Support Vector Machine for designing a supervised learning basis detection that enfolds the False Damage Assessment Index(FDAI). Primarily our proposed detection technique is controls easily the FDAI by simply adjusting two parameters() where it can be facilitate to control sensitivity of detection to the binary classifier and numerical supervised learning algorithm.

The experimental results demonstrating about ours proposing detector noticeably improving the detection probability on many existing classifiers in both DAI and FDAI cases .

Paper Title:

Keyword:

Machine Learning, False Damage Assessment Index (FDAI), Miniature area.

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Shivangi S. Somvanshi 1, Oshin Bhalla2, COMPARISION OF CLASSIFICATION METHODS ON REMOTE SENSED SATELLITE DATA: AN APPLICATION IN GAUTAM BUDDHA NAGAR, INDIA”, Page 1 of 9, 19th Esri India User Conference 2018.

Estrada, M., Matsuoka, M. and Yamazaki, F. 2000. Use of Landsat images for the identification of damage due to the 1999 Kocaeli, In: Turkey earthquake: Proceedings of the 21st Asian Conference on Remote Sensing. 2: 1185-1190.

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Passino, K.M. “Biomimicry of Bacterial Foraging for Distributed Optimization and Control”. IEEE Control Systems Magazine, 52–67 (2002) Tian Chi Zhang, et-al., SVM Methods in Image Segmentation, COLLA 2016 : The Sixth International Conference on Advanced Collaborative Networks, Systems and Applications K. Sakthivel, R. Nallusamy, C. Kavitha,Color Image Segmentation Using SVM Pixel Classification Image,World Academy of Science, Engineering and Technology,International Journal of Computer and Information Engineering,Vol:8, No:10, 2014 H. Miura, S. Midorikawa, and H.-C. Soh, ‘Building Damage Detection of the 2010 Haiti Earthquake Based on Texture Analysis of High-Resolution Satellite Images’, 15 th WCEE, Lisboa 2012.

F. Samadzadegan, H. Rastiveisi, ‘Automatic Detection And Classification Of Damaged Buildings, Using High Resolution Satellite Imagery And Vector Data’, Xxxvii Isprs Congress, Beijing, October 2012 Ya’nan Zhou, Jun Li, Li Feng, Xin Zhang, and Xiaodong Hu Adaptive Scale Selection for Multiscale Segmentation of Satellite Images, IEEE JOURNAL OF SELECTED TOPICS IN APPLIED EARTH OBSERVATIONS AND REMOTE SENSING, 1939-1404 , 2017.

Authors:

Tengku Besaruddin Shah Tengku Yaakob, Wan Zuraida Wan Yusoff, Che Alias Mohd Yusoff

Effectiveness of E-Learning and Perceived Satisfaction for an Accounting Course in Engineering using the FA4v1 Hybrid Application Abstract: The purpose of this study is to determine the effectiveness of adapting e-learning using selfdeveloped hybrid applications called FA4v1 based on IR4.0 technology for an accounting course in Politeknik Sultan Haji Ahmad Shah (POLISAS). A hybrid FA4v1 application was self-developed by the content creator that works on mobile and web technologies. It has been implemented for students taking Financial Accounting 4 in the December 2018 session. This study attempts to evaluate, 1) the perceptions of the students (application user) on the hybrid FA4v1 usage, and 2) It also evaluates the impact of its usage and application in reflecting final examination results for Financial Accounting 4 course A questionnaire was distributed online for users to give their feedback after using the application in their class. It consists of student’s perceptions involving time, tools and costs compared to conventional teaching and learning (TnL) methods. The study showed that more than 80% give their positive feedbacks in using the application. They agreed that the application is easy, 10963efficient, and cost-saving compared to other Teaching and learning methods and will benefit them as an 10970 alternative learning resource. The study uses a causal-comparative design which consisted of experimental group (application user) and control group (non-application user) that shows an increase in the number of passes for the course from 23.5% to 52.9%. The study is useful in providing templates for educators to self-develop their own contents in providing a blended learning approach to enhance student’s knowledge. It was also found that the use of IR4.0 technologies such as cloud computing will make such a great impact on the development of Education 4.0.

Paper Title:

1888.

1095710962

Keyword:

E-learning, mobile application, M-learning, Accounting Education

References: 1.

Ahmad Sobri Shuib, 2010, Reka Bentuk kurikulum M-Pembelajaran sekolah menengah: Teknik Delphi. Proceeding of a regional

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Mousazadeh S., Maryam D., Farzaneh M., Seideh M. G., Hamideh H., Bagherian S. 2016. The effectiveness of E -learning in learning: A review of the literature. International Journal of Medical Research & Health Sciences, 2016, 5, 2:86-91 Parsons, D. (2014). The future of mobile learning and implications for education and training. In Ally, M. & Tsinakos, A., Editors, Perspectives on Open and Distance Learning: Increasing access through mLearning. Published by the Commonwealth of Learning and Athabasca University, Vancouver, Canada.

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Benta D., Bologa G., and Dzitac, I. 2014. E-learning Platforms in Higher Education. Case Study, 2nd International Conference on Information Technology and Quantitative Management (ITQM), Procedia Computer Science 31(2014) 1170 – 1176.

Azizi Y., Shahrin H., Jamaludin R., Yusof B., and Abdul R.H. 2007. Menguasai Penyelidikan dalam Pendidikan: Teori, Analisis & Interpretasi Data. Kuala Lumpur: PTS Professional Publishing Sdn. Bhd. Guilford. J.P.(Ed.).1954. Psychometrics for Social and Personality Psychology. London, UK. Sage Publications.

Belias D., Sdrolias L., Kakkos N. and Koustelios A. 2013. Teaching Methods Vs. Teaching Through The Application Of Information And Communication Technologies In The Accounting Field: Quo Vadis? European Scientific Journal October 2013 edition vol.9, No.28 ISSN: 1857 – 7881 (Print) e - ISSN 1857- 7431 73 Rehab U. Trabulsi 2018. Accounting Students' Attitudes Toward Traditional And Modern Teaching Methods: The Saudi Context. Academy of Accounting and Financial Studies Journal Volume 22, Issue 5, 2018 11528-2635-22-5-290 Avanish K. S and Mohammed I. S 2017. Technology vs. Traditional Teaching in Accounting Education: A Case Study from Fiji National University. Pacific Journal of Education Vol. 1, No. 2 41 -50.

Ramen. M, Moazzam and Jugurnath. B 2016. Accounting teaching techniques with the advent of technology: Empirical evidence from Mauritius. Proceedings of the Fifth Asia-Pacific Conference on Global Business, Economics, Finance and Social Sciences (AP16Mauritius Conference) ISBN - 978-1-943579-38-9 Ebene-Mauritius, 21-23 January 2016. Paper ID: M625 Rafidah A. K, Abdul Ghani A, Airil Haimi M. A and Astri Dwi J. S. 2018. The Use of Mobile Technology in Promoting Education 4.0 for Higher Education. Advanced Journal of Technical and Vocational Education, 2 (3): 34-39, 2018.

Issham Ismail, Siti Norbaya Azizan, Thenmolli Gunasegaran (2016). International Journal of Interactive Mobile Technologies (iJIM)-July 2016, 17-23, 2016.

Filiz Angay K, Adnan D, Mustafa G and Mustafa T. 201). A Re-Research about Usage of Mobile Devices in Accounting Lessons.Procedia-Social and Behavioral Sciences 197 (2015) 57 – 66.

Shital P. Bora and Pankaj B.Dhumane 2012. Mobile Learning: It’s Implication in Education and Training. Online International Interdisciplinary Research Journal, {Bi-Monthly}, ISSN2249-9598, Volume-II, Issue-II, Mar-Apr 2012 Suzita PTM, Wadah ICT UKM, 2015. Cloud Computing. Retrieved from DOI= http://www.ukm.my/wadahict/cloudcomputing/ Khaled D., Eskandar T. and Sherif K. 2017. The Use of IT in Teaching Accounting in Egypt the Case of Becker Conviser.

International Conference ICTO2017 – ICT for a better life and a better world, Paris March 16-17, 2017.

Authors:

K.A. Aznan, Sheroz Khan, Mashkuri Yaacob, Othman O Khalifa, Ezzidin Aboadla

Paper Title:

Analytical Modelling of Premises-Specific Solar-Energy Estimation

Abstract: Solar energy is great potential for future energy due affordability of solar related panels and equipment. Solar-Energy Microgrid for serving DC and AC loads of areas under consideration. Microgrid is a new concept for making safe, clean, and renewable solar available for use. Most of the countries have developed it solar farm in order to harvest the energy and make it useable for daily use. This energy can be used either for premises-specific loads and also distributed to other regions through the national grid through what is called Distributed Generation (DG). Estimating solar energy potential estimation of premises under target is obviously an exercise that may prove in the design of such DG microgrids. This paper presents two analytical modelling approaches for estimating the solar energy potential of a given geographical location. The two approaches are explored for estimation two very closely related amount of solar energy in kWh for eleven hours of time of a day using Heliocentris Hybrid Energy Lab-System data. The approaches may find utility in the pursuits of the renewable energy estimation needed for designing PV-solar microgrid. The mismatch of 6.31% energy estimation between the two approaches may be due to parametric complaint inaccuracy instead of the approaches employed.

1097110974

International Journal of Recent Technology and Engineering (IJRTE) ISSN: 2277-3878, Volume-8 Issue-4, November 2019

Effectiveness of E-Learning and Perceived Satisfaction for an Accounting Course in Engineering using the FA4v1 Hybrid Application Tengku Besaruddin Shah Tengku Yaakob, Wan Zuraida Wan Yusoff, Che Alias Mohd Yusoff  Abstract. The purpose of this study is to determine the effectiveness of adapting e-learning using self-developed hybrid applications called FA4v1 based on IR4.0 technology for an accounting course in Politeknik Sultan Haji Ahmad Shah (POLISAS). A hybrid FA4v1 application was self-developed by the content creator that works on mobile and web technologies. It has been implemented for students taking Financial Accounting 4 in the December 2018 session. This study attempts to evaluate, 1) the perceptions of the students (application user) on the hybrid FA4v1 usage, and 2) It also evaluates the impact of its usage and application in reflecting final examination results for Financial Accounting 4 course A questionnaire was distributed online for users to give their feedback after using the application in their class. It consists of student’s perceptions involving time, tools and costs compared to conventional teaching and learning (TnL) methods. The study showed that more than 80% give their positive feedbacks in using the application. They agreed that the application is easy, efficient, and cost-saving compared to other Teaching and learning methods and will benefit them as an alternative learning resource.

The study uses a causal-comparative design which consisted of experimental group (application user) and control group (non-application user) that shows an increase in the number of passes for the course from 23.5% to 52.9%. The study is useful in providing templates for educators to self-develop their own contents in providing a blended learning approach to enhance student’s knowledge. It was also found that the use of IR4.0 technologies such as cloud computing will make such a great impact on the development of Education 4.0.

Keywords: E-learning, Accounting Education

mobile

application,

M-learning,

I. INTRODUCTION

T

he Fourth Industrial Revolution (IR4.0) involves the technology system of physical cyberspace creates a new challenge for all sectors in Malaysia that require them to make changes in line with the digital transformation to remain Revised Manuscript Received on November 19, 2019 * Correspondence Author Tg Besaruddin Shah Tg Yaakob*, E-learning Officer, Politeknik Sultan Haji Ahmad Shah, Kuantan, Pahang, Malaysia. Email: kubigs@polisas.edu.my Wan Zuraida Wan Yusoff*, Senior Lecturer, Commerce Department, Politeknik Sultan Haji Ahmad Shah, Kuantan, Pahang, Malaysia. Email: edayusof@polisas.edu.my Che Alias Mohd Yusof*, Deputy Director (Academic), Politeknik Sultan Haji Ahmad Shah, Kuantan, Pahang, Malaysia. Email: chealias@polisas.edu.my

Retrieval Number: D5416118419/2019©BEIESP DOI:10.35940/ijrte.D5416.118419

competitive. Industry 4.0 which began in 2016 reflects the discovery of new technologies such as automation, Internet of Things (IoT), analysis and big data, simulations, system integration, robotics and cloud utilization that will bring the development of the modern world landscape. According to Ahmad Sobri [1], m-learning has long been practiced and implemented in developing countries such as the United States as well as European countries. The development of the IR4.0 is pushing for changes in teaching and learning (TnL) technology to realize Educator 4.0 which can apply cloud computing technology as one of the teaching and learning methods. The integration of web2.0 applications will add value to the quality of teaching while also opening up space for self-learning and collaborative learning.

Mobile devices have become important in the IR4.0 teaching and learning (TnL) environment which is the education communities used the mobile phone as storage, to process and retrieve information anytime and anywhere.

Rafidah [25] revealed that most of the students have a smartphone and they are most likely prefer to use their smartphone for learning purposes. The researchers have chosen financial accounting 4 (FA4) the subject that she taught to apply mobile learning application in TnL that supports IR4.0 because the researcher has expert content in this subject. This application was developed base on a mobile learning concept that integrates cloud application and smart application.

In Malaysia, m-learning practices are not widely used compared to in Europe and the state of America. Issham Ismail [26], the study revealed that an overwhelming majority of students in Malaysian public universities were still moderately ready for mobile learning. Many of them seemed to be not quite familiar with such a learning approach even though there is an interest among them to learn more about mobile learning. The study from Filiz Angay Kutluk [27] most of the students who have used mobile devices for learning and educational purposes or made research/homework about accounting lessons with cell phone and handheld computer and spent more time on mobile devices for learning and education on daily basis, think that using mobile devices for learning purposes would be easy and they intend to use it because of the immediate access to information, and would enable them to make research/homework about accounting lessons more quickly, using mobile devices for making research/homework about accounting lessons would help

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Effectiveness of E-Learning and Perceived Satisfaction for an Accounting Course in Engineering Using the FA4v1 Hybrid Application them perform their studies anyplace.

For this study, the authors had developed an application that supports IR 4.0, the hybrid FA4v1 application which focuses on the use of Cloud Computing technology, one of the cores of IR 4.0 as a Teaching and learning application. This application used concepts of m-learning which is part of e-learning that integrates cloud and mobile phone applications.

II. PROBLEM STATEMENT This action research is triggered by lecturers' concerns to know the level of students' understanding in the classroom in real-time, as soon as a topic is taught. Lecturers are also unable to know the extent of the student's self-learning process. Problems also arise because of no platform suitable for two-way communication between students and lecturers other than communication in the classroom.

To solve this problem, a hybrid application has been developed which is a mobile phone application integrated with the cloud computing technology to facilitate students to access lecturer notes, conduct evaluation and communication processes between lecturers and students. The researchers took consideration in times saving, friendly used, cost-saving, self-learning, TnL can be performed anywhere, interesting learning and efficient. According to Belias D. [21], although different studies have looked into student responses towards modern teaching tools and their effectiveness measured in terms of student performance in final exams, there are issues pertaining to such tools that are still unclear. It is noticeable that many students report a preference for personalized teacher-centered teaching methods and suggest the use of the above modern teaching tools and practices as ancillary tools, only. In light of the above, it could be argued that modern teaching methods, strategies, and tools should adopt and integrate Information and Communication Technologies on the premise that the latter is adapted to each student population’s interests, abilities, and ambitions.

This study would like to explore the students’ perspectives related to m-learning tools in the teaching and learning process and its’ effectiveness. This study going to answer these following research questions: 1. What are the perceptions of the students (application user) on the effectiveness of hybrid FA4v1 usage?

2. What is the performance of the two groups of respondents in the final exam? a. The control group (non-application user) b. The experimental group (application user) 3. Is there a significant difference between the final exam scores of the control and experimental group?

A. Research Objective In General, this study is to determine the effectiveness of adapting e-learning using self-developed hybrid applications called FA4v1 based on IR4.0 technology for an accounting course in Politeknik Sultan Haji Ahmad Shah (POLISAS) Kuantan, Pahang, Malaysia. The main objective of this study is to investigate the students’ perceptions and evaluating the impact of using the hybrid FA4v1 in Financial Accounting 4.

B. Significance of the Study This study on evaluating the effectiveness of e-learning and perceived satisfaction for an accounting course using the FA4v1 hybrid application is noteworthy on several grounds.

Retrieval Number: D5416118419/2019©BEIESP DOI:10.35940/ijrte.D5416.118419

First, the fast-growing technology and telecommunication systems require education institutions to make changes in line with the digital transformation to remain competitive.

Second, in line with IR4.0, the 4th surge in the Malaysian Education Development Plan (Higher Education) aims to produce quality TVET graduates which are based on new teaching and learning methodologies, responsive and sustainable governance, applied research and innovation approaches and talent technology-driven. Due to these situations, Malaysia really requires an educational institution to improve the teaching and learning method in line with IR4.0 to produce competitive and high quality of graduates.

III. LITERATURE REVIEW A. Introduction Nowadays educational system has undergone another evolution of educational technology when m-learning is introduced to raise the level of TnL Its use has made TnL easier for students and lecturers. Many local and foreign researchers have tried to see how effective the use of m-learning in TnL. Definitions: Lan & Sie [5], m-learning is interpreted as a kind of learning model that allows students to get learning materials anywhere and anytime with mobile technology.

Parsons [8], attributes that m-learning is part of e-learning and distance learning. If m-learning is linked to the internet and wireless, it is not much different from the original concept of e-learning. Oller [14], stated that similar to e-learning, m-learning also takes place in the classroom but what distinguishes m-learning allows the learning process to happen not only in the classroom but everywhere at any time.

According to Margaret et al., [15], Cloud Computing in a simple sense is to store and access data and applications using the Internet other than computers. Such as documents, pictures, audio or video. Users can access such data by using any computer or another mobile device by using Internet access. According to Suzita [29], Cloud Computing in simple definition is to store and retrieve data and applications using the internet. Examples of data stored are documents, images, videos, and audios. Users can retrieve those data using any computers or mobile devices with an internet connection. Lee Badger [22] Cloud computing is a model for enabling convenient, on-demand network access to a shared pool of configurable computing resources (e.g., networks, servers, storage, applications, and services) that can be rapidly provisioned and released with minimal management effort or service provider interaction.

B. E-learning in Teaching and Learning According to Salem et al., [9], the use of the e-learning system positively affects the individual impact. The analysis of the results shows that using the e-learning system has increased students’ ability to interpret the information accurately. Furthermore, the e-learning system has increased students’ understanding of the information and relevant activities. It also helps provide basic information, which, in turn, helps students make important decisions effectively and accurately, thus increasing the overall productivity of the process of teaching and learning.

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International Journal of Recent Technology and Engineering (IJRTE) ISSN: 2277-3878, Volume-8 Issue-4, November 2019 Mohd Shoaib & Aditya [13] founds that the role of a mobile learning application is increasing among students learning.

The results indicated that mobile learning application can be very useful in the higher education environment.

Furthermore, the results showed that the students had adequate knowledge and awareness to use mobile technology and the Internet in their educational environment.

Johan et al., [4], indicating that most of the respondents were exposed to e-learning and among the reasons they preferred to learn via e-Learning where it provided them greater flexibility to select either instructor-led or self-study courses and enabled them the flexibility to learn at any place and time.

Irwanto [3], students are using smartphones to support the learning program inside and outside the classroom. The study found that students prefer to use smartphones in learning because of the availability of access to information ar anytime and everywhere without the limitation of space and time.

Shital P. B and Pankaj B.D. [28], Electronic Learning or E-learning incorporates all forms of online instruction using personal computers-learning is the follow up of E-learning which for its part originates from D-learning (Distance learning). The term `m-learning' has lately emerged to be associated with the use of mobile technology in education.

Mobile learning simply means "learning on the move'. In other words, the new term simply attempts to differentiate between learning that takes place in a formal context such as a classroom. In this, the learning process takes place anytime, anywhere while we are moving in our environment.

Most past researchers found that e-learning in teaching and learning gives a positive impact on the students which is increasing the effectiveness in TnL and the process of TnL more flexible in terms of time and place.

C. Conventional versus Technology base education in TnL Students prefer to have a modern and technology base teaching method compare to the traditional method because of time-saving and more efficient. The study from Rehab U.T [22], proved that Accounting student's attitudes toward the

modern teaching method are more than those attitudes toward the traditional teaching method.

Avanish K. S and Mohammed I.S [23], respondents showed positive responses toward technology-based teaching as compared to traditional classroom teaching and students believed that technology-based teaching helped them in solving accounting problems better. Khaled D. [30], the study addresses the feasibility and effectiveness of using unconventional technologies in delivering accounting knowledge.

All the past studies in conventional versus Technology base education in TnL showed that students prefer to have technology base education compare to conventional because of flexibility in terms of time and place and more efficient.

D. Research framework The research framework theory is based on the ideas of previous researchers such as Khalil & A. Elkhider [6], the effectiveness of the systematic approach in designing instruction provides an empirical and replicable process for reliable assessment to continuously and empirically improve the developed learning experience.

Andreea & Catalin [2], found that continuing to learn and try new methods of communication will aid in improved learning and foster teacher-student respect and collaboration.

There are effective techniques for presenting face-to-face material in the online environment that will allow the student to achieve a higher level of satisfaction of learning and cognitive understanding of the course material.

Mousazadeh [7] studied that the overall benefits of e-learning include the promotion of learning, independence, and individual satisfaction, learning at anytime, anywhere and with any background, learning without the same prerequisites, speed and process of learning due to individual needs, individual learning along with cooperative learning, saving time and costs significantly, the possibility of teaching and learning for all people, mutual teaching and learning, getting quick results in learning and learning more by using multimedia and maintaining resources. The conceptual framework of the study is shown in figure 1.

Fig. 1.Conceptual Framework of the Study IV. METHODOLOGY A. Introduction FA4 is a suitable subject for m-learning apps which is this subject need student to gather learning materials at anywhere and anytime because students need to do fieldwork at the company for their case study. This subject requires students to always refer to the accounting standard during their learning process so m-learning apps will assist them anytime and anywhere. A hybrid application called FA4v1 apps has been developed which is a mobile phone application

Retrieval Number: D5416118419/2019ŠBEIESP DOI:10.35940/ijrte.D5416.118419

integrated with the cloud computing technology to facilitate students' needs. This study explored the effectiveness of FA4v1 apps to accounting students. According to Ramen M and Jugurnath B. [24], takes into consideration factors and types of method used, on the learning process and the study observed that the student prefer modern tools alongside with the traditional face to face to cope with accounting studies.

The perceived this ‘Hybrid method’ as a must to get the best of themselves as they can review online material according to their flexibility and conveniences in case they unable to attend classes, less time spent

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Effectiveness of E-Learning and Perceived Satisfaction for an Accounting Course in Engineering Using the FA4v1 Hybrid Application on travel and on-campus and no time constrained and can learn at their own place. Result proved that student preference for Traditional and Modern methods are almost the same but also perceived hybrid as innovative ideas that should be promoted.

effectiveness and its impact in assisting their comprehension in learning the course.

B. Research Design This study has seven (7) phases in the research design, refer to figure 2. Phase 1, 2, 3 and 4 conducted in session June 2018 (June – November 2018). Phase 5, 6 and 7 are conducted in session December 2018 (January – June 2019).

Fig. 3.Population and sample.

Fig. 2.Phases in the Research Design The hybrid FA4v1 application not only uses the m-learning concept but it has been integrated with the use of cloud applications. This action research utilized the experimental design since its main purpose was to determine the effectiveness of mobile learning applications in the FA4 class and its possible effect on the achievement of two groups of students which are non-application users and application users. Both groups were taught the same lessons for a semester. The control group was taught using traditional teaching with a similar activities approach while the experimental group was given FA4v1 application and taught in class by using the FA4v1 application.

C. Population and Sample The population of the study is Semester 5th students Diploma in Accounting Program, Politeknik Sultan Haji Ahmad Shah (POLISAS) from session June and December 2018, refer figure 3. Two (2) different batches are selected because to have the same lecturer for the experimental group and control group. The sample for both groups was selected base on the same achievement level in Financial Accounting 3 (FA3). The clustered sample is used in this study which is two (2) sections from Diploma in Accounting students from Session June and December 2018 as subgroups of the population. This is single-stage cluster sampling, all members of the chosen clusters are included in the study. FA4v1 apps have been provided to semester 5 Section 1 from session December 2018 which is consists of 17 students as a group selected as a sample. They were instructed to use the application during their TnL process and evaluate the Retrieval Number: D5416118419/2019©BEIESP DOI:10.35940/ijrte.D5416.118419

D. Research Instrument Two (2) types of Instruments are used to evaluate the effectiveness of the FA4v1 application.

1. Questionnaire: This study used the survey method for data collection to evaluate the perceptions of the app's user on the hybrid FA4v1 usage. Items in the questionnaire were built to ensure that the information required for achieving the objectives. The instrument was built by using a Likert scale (scale 5 strongly agrees and 1 strongly disagrees). The questionnaire is divided into two sections in which the first section is the answer for the research questions and the second section is the overall comments from respondents.

Test reliability of the instrument has been made to this item by using Cronbach alpha (maximum value is 1). Based on Guilford [20] stated that Cronbach's Alpha must be ≥ 0.70, for items <10 is an indicator that a satisfactory level of reliability. The analysis of the data value of the reliability coefficient for this study is 0.994.

2. Assessment (final examination): Question is to evaluate the impact of application usage in the final examination result for the Financial Accounting 4 course. Both batches used the same Final Examination Instrument Standard Table (FEIST) to ensure both batches have the same level of question difficulties.

E. Data Analysis For the data analysis, a statistical tool from the Statistical Package for the Social Sciences (SPSS) version 17 was used to analyze the data from the survey method. Sekaran [17], stated that specific steps utilized for the data analysis, which is editing the data, methods of handling blank responses, coding data, categorizing data, creating the data file and programming.

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International Journal of Recent Technology and Engineering (IJRTE) ISSN: 2277-3878, Volume-8 Issue-4, November 2019 V. DATA COLLECTION AND ANALYSIS A total of 17 samples from control and experimental groups were selected based on the same achievement in FA3, refer to Table I. Table- I: The Group’s achievement in the FA3 final examination.

Marks range (%) 0 - 10 11 - 20 21 - 30 31 - 40 41 - 50 51 - 60 61 - 70 71 - 80 81 - 90 91 - 100 Total students

Control group* (%) 0 (0) 0 (0) 5 (29.4) 4 (23.5) 4 (23.5) 3 (17.6) 1 (0.06) 0 (0) 0 (0) 0 (0) 17 (100)

Experimental group** (%) 0 (0) 0 (0) 3 (17.6) 5 (29.4) 6 (35.3) 3 (17.6) 0 (0) 0 (0) 0 (0) 0 (0) 17 (100)

* Non-app user **App user

A. First Instrument The instrument used to answer the first research question by using questionnaires. The survey was completed by the experimental group (application user).

The questionnaire was designed to get students' perceptions about the use of FA4v1 hybrid applications. The issues discussed are related to the process of accessing notes in terms of time and easier, cost-effective, study implemented, application contents and study satisfaction.

This questionnaire discusses these issues in eight questions.

Descriptive statistics for the eight items of students’ perceptions of the hybrid FA4v1 usage are shown in Table II, including the percentage in each response category and the overall means and standard deviations. The items rated as most satisfaction were implementation of learning through this system saves costs especially the cost of printing and buying books (M = 4.65, SD = 0.49), Learning can be implemented anywhere using smartphone (M = 4.65, SD = 0.49) and the load to the classroom is decreased as there is no need to bring textbook to class (M = 4.65, SD=0.49). The items rated as satisfaction were the process of accessing notes through the FA4v1 application is much easier than the manual (M = 4.59, SD= 0.51), the contents in the FA4 v1 application is very useful for learning, revision and reinforcement sessions. (M = 4.41, SD = 0.51), the process for accessing notes via the FA4v1 application is faster than the manual method (M = 4.35, SD=0.49), self-learning process through the application system FA4v1 is exciting (M = 4.35, SD = 0.49) and the FA4v1 application is very user friendly (M = 4.35, SD = 0.49).

B. Second Instrument The 2nd instrument used to answer the second and third research questions by using the final examination paper. Both groups need to sit for the final examination of FA4 at the end of the semester. The assessment question is to evaluate the impact of application usage in the final examination result for the FA4 course.

Marks from students’ achievement in the final examination for the control and experimental group are

Table-II. Means, Standard Deviations, and Percentage of Respondents (N = 17).

M

SD

Strongly Disagree

Disagree

Neutral

Agree

The process of accessing notes through the FA4 v1 Application is much easier than the manual method.

4.59

0.51

0

0

0

41.7

58.3

The process for accessing notes via the FA4v1 Application is faster than the manual method

4.35

0.49

0

0

0

66.7

33.3

Implementation of learning through this system saves costs especially the cost of printing and buying books.

4.65

0.49

0

0

0

33.3

50

4.35

0.49

0

0

0

66.7

33.3

4.65

0.49

0

0

0

33.3

66.7

4.65

0.49

0

0

0

33.3

58.3

4.35

0.49

0

0

0

66.7

33.3

4.41

0.51

0

0

0

58.3

41.7

Item a

b

c

d e f

g h

The self-learning process through the FA4 v1 application is exciting.

Learning can be implemented anywhere using smartphone.

The load to the classroom is decreased as there is no need to bring the textbook to class.

The FA4 v1 application is very user friendly The content in the FA4 v1 Application is very useful for learning, revision and reinforcement sessions.

Retrieval Number: D5416118419/2019©BEIESP DOI:10.35940/ijrte.D5416.118419

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Strongly Agree

Effectiveness of E-Learning and Perceived Satisfaction for an Accounting Course in Engineering Using the FA4v1 Hybrid Application Table-III. Students' achievement in final examination FA4.

FREQUENCY/NUMBER OF STUDENTS

Total

MARKS RANGE

1 -10

11 - 20

21 – 30

31 - 40

41 -50

51 - 60

Non-application user

0 0% 0 0%

7 41.1% 0 0%

2 11.8% 3 17.6%

4 23.5% 5 29.4%

2 11.8% 6 35.3%

2 11.8% 3 17.7%

Application user

17 17

Table-IV. The number of student pass/fail in final examination FA4.

FREQUENCY/NUMBER OF STUDENTS MARKS RANGE

1 -39 marks (Fail)

40 – 100 (Pass)

Non-application user Application user

13 (76.5%) 8 (47.1)

4 (23.5%) 9 (52.9%)

shown in Table III and Table IV. The percentage of students in the lowest range of 1– 20% for the non-app’s user is 41.1% compare to application users 0%. The percentage of students in medium-range 21 - 40% for the non-app’s user is 35.3% and for application, the user is 47%. The percentage of students in the high range for this table 41 - 60% for the non-app’s user is 23.6% and for application, the user is 53.2%.

Table IV shows the total students fail and pass for both groups. The percentage of students fail for the non-app’s user is 76.5% and for application, the user is 47.1%. The percentage of students pass for the non-app’s user is 23.5% and for application, the user is 52.9%.

VI. RESULTS AND DISCUSSION 1) First research question: What are the perceptions of the students (application user) on the effectiveness of hybrid FA4v1 usage?

The result revealed that all the respondents have positive perceptions of the application. All the satisfaction measured is a high level of satisfaction which is more than the score means of 4.0. According to Azizi [19], the means score consists of three scoring level and Table V shows the mean score description. The study proved that all the respondents agreed that the FA4v1 apps effective and efficient in the teaching and learning process.

Table- V: Level of Assessment Based on Means Score Means Score

Level

1.00 - 2.33 2.34 - 3.66

Low Medium

3.67 - 5.00

High

17 17

Lecturers can also monitor the student's self-learning process through the cloud.

2) Second research question: What is the performance of the two groups of respondents in the final exam? a) The control group (non-application user) b) Experimental group (application user).

The study showed that students have a positive impact on the final examination result after using the application. The number of students passes in the FA4 final examination increased by 29.4% after using the hybrid FA4v1 application and the number of students fails decreased by 29.4%. The number of students who obtain marks to range 1-20% is 0% after used the application compare to before use the application is 41.1%. The number of students increased in high marks (51-60%) after using the application is 17.7% compared to before which is 11.8%.

3) Third research question: Is there a significant difference between the final exam scores of the control and experimental group?

This result indicates there is a significant difference between the final exam scores of the control and experimental group because of the application used. The experimental group used the hybrid FA4v1 application and showed the improvement in examination result. The total student pass is increased and fail decreased after used the application. The overall percentage of students pass the examination is 53% for application users compare to non- application users that is 23.6%.

VII. CONCLUSION

After using the FA4v1 hybrid application and also Cloud Computing, the Teaching and learning process becomes more effective and efficient. Lecturers use cloud computing to update notes and exercise questions into FA4v1 hybrid applications. The FA4 v1 hybrid application in the mobile phone is a platform for students to access all notes for the FA4 course as well as exercise questions to test students' understanding of the subject in which they have been taught.

Lecturers and students will see the achievements and levels of understanding in real-time. The process of communication as in the classroom takes place anywhere and at any time.

Retrieval Number: D5416118419/2019©BEIESP DOI:10.35940/ijrte.D5416.118419

Total

This study was conducted for evaluating the effectiveness of e-learning and perceived satisfaction for an accounting course using the FA4v1 hybrid application. The finding reveals that by using m-learning tools such as FA4v1 hybrid application will make Teaching and learning more effective and give more satisfaction to the students. This is supported

by Safiyeh [10], agrees that e-learning has a significant role in the instruction of students in higher education. Their study has confirmed that e-learning is an element that affects students’ motivation.

They also found that there is a positive impact on the final examination result and there is a significant difference between the final exam scores of the control and experimental group after using

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International Journal of Recent Technology and Engineering (IJRTE) ISSN: 2277-3878, Volume-8 Issue-4, November 2019 the application. The finding reveals that using m-learning applications will make Teaching and learning more effective and improved the student's performance. The results are supported by Tomas et al., [12], confirmed that the provision of the e-learning tool for students has got a positive influence on their test results.

The limitations of this study are on the small sample of students that have taken the course and use the application as it can be extended to other classes. For the next research, it is recommended that the control and experimental group is selected from the same batch. The researcher also believes that this research provides a bigger perspective to the higher education institution on the importance of m-learning tools because Malaysia really requires education institutions to improve teaching and learning methods in line with IR4.0 to produce educator 4.0.

ACKNOWLEDGMENT Our thanks to the Department of Commerce, Politeknik Sultan Haji Ahmad Shah, Kuantan, Pahang for allowing us to conduct the studies on the effectiveness of using the FA4v1 hybrid application to Diploma in Accountancy program as part of the National e-Learning Policy initiatives.

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Academy of Accounting and Financial Studies Journal Volume 22, Issue 5, 2018 11528-2635-22-5-290 23. Avanish K. S and Mohammed I. S 2017. Technology vs. Traditional Teaching in Accounting Education: A Case Study from Fiji National University. Pacific Journal of Education Vol. 1, No. 2 41 -50.

24. Ramen. M, Moazzam and Jugurnath. B 2016. Accounting teaching techniques with the advent of technology: Empirical evidence from Mauritius. Proceedings of the Fifth Asia-Pacific Conference on Global Business, Economics, Finance and Social Sciences (AP16Mauritius Conference) ISBN - 978-1-943579-38-9 Ebene-Mauritius, 21-23 January 2016. Paper ID: M625 25. Rafidah A. K, Abdul Ghani A, Airil Haimi M. A and Astri Dwi J. S. 2018. The Use of Mobile Technology in Promoting Education 4.0 for Higher Education. Advanced Journal of Technical and Vocational Education, 2 (3): 34-39, 2018.

26. Issham Ismail, Siti Norbaya Azizan, Thenmolli Gunasegaran (2016).

International Journal of Interactive Mobile Technologies (iJIM)-July 2016, 17-23, 2016.

27. Filiz Angay K, Adnan D, Mustafa G and Mustafa T. 201). A Re-Research about Usage of Mobile Devices in Accounting Lessons.Procedia-Social and Behavioral Sciences 197 (2015) 57 – 66.

28. Shital P. Bora and Pankaj B.Dhumane 2012. Mobile Learning: It’s Implication in Education and Training. Online International Interdisciplinary Research Journal, {Bi-Monthly}, ISSN2249-9598, Volume-II, Issue-II, Mar-Apr 2012 29. Suzita PTM, Wadah ICT UKM, 2015. Cloud Computing. Retrieved from DOI= http://www.ukm.my/wadahict/cloud-computing/ 30. Khaled D., Eskandar T. and Sherif K. 2017. The Use of IT in Teaching Accounting in Egypt the Case of Becker Conviser. International Conference ICTO2017 – ICT for a better life and a better world, Paris March 16-17, 2017.

AUTHORS PROFILE Tengku Besaruddin Shah Tg Yakkob currently working as Senior Lecturer at Politeknik Sultan Haji Ahmad Shah, Kuantan, Malaysia. Holds Bachelor in Mechanical Engineering from MARA Institute of Technology, Shah Alam, Selangor, Malaysia. Registered with Board of Engineers Malaysia (BEM), Institution of Engineers Malaysia (IEM) and Institution of International Engineers (IIE) and also committee member with BIM Institute of Malaysia. Appointed as a E-learning officer which is responsible for managing e-learning initiatives and activities in the institution.. 1st achievement is Silver Medal award in the National Innovation Competition in 2019.

10969

Author-1 Photo

Published By: Blue Eyes Intelligence Engineering & Sciences Publication

Effectiveness of E-Learning and Perceived Satisfaction for an Accounting Course in Engineering Using the FA4v1 Hybrid Application

Wan Zuraida Wan Yusoff currently working as Senior Accounting Lecturer at Politeknik Sultan Haji Ahmad Shah, Kuantan, Malaysia. Master in Technical Education from University Technology of Malaysia and degree Author-2 holder in Bachelor of Accountancy from University Putra of Malaysia. 9 Photo publication for research work. Associate Member of Malaysian Institute of Accountants (MIA) since 2013 until now. 1st achievement is Silver Medal award in the National Innovation Competition in 2019.

Che Alias Mohd Yusoff currently working as Deputy Director of Academic at Politeknik Sultan Haji Ahmad Shah, Kuantan, Malaysia. Completed his Bachelor in Civil Engineering University of Glasgow, Board of Engineers Malaysia.

Author-3 Photo

Retrieval Number: D5416118419/2019ŠBEIESP DOI:10.35940/ijrte.D5416.118419

10970

Published By: Blue Eyes Intelligence Engineering & Sciences Publication

HTML Link: https://www.ijrte.org/download/volume-8-issue-4/

GANTT CHART- RESEARCH PAPER EVALUATING THE EFFECTIVENESS OF E-LEARNING AND PERCEIVED SATISFACTION FOR AN ACCOUNTING COURSE USING THE FA4V1 HYBRID APPLICATION AKTIVITY

JUNE 2018 M1 M2

M3

M4

JULY 2018 M1 M2 M3

AUG 2018

SEPT 2018

OCT 2018

NOV 2018

DEC 2018

JAN 2019

FEB 2019

MARCH 2019 APRIL 2019

M4 M1 M2 M3 M4 M1 M2 M3 M4 M1 M2 M3 M4 M1 M2 M3 M4 M1 M2 M3 M4 M1 M2 M3 M4 M1 M2 M3 M4 M1 M2 M3 M4 M1 M2 M3 M4

1 1 2 3 4 5 6 AKTIVITY

MAY 2019 M1 M2

M3

M4

JUNE 2019 M1 M2 M3

JULY 2019

AUG 2019 SEPT 2019

OCT 2019

NOV 2019

8 9 10 11 12 13 14 : : : : : : : : : : : : : :

JAN 2020

FEB 2020

M4 M1 M2 M3 M4 M1 M2 M3 M4 M1 M2 M3 M4 M1 M2 M3 M4 M1 M2 M3 M4 M1 M2 M3 M4 M1 M2 M3 M4 M1 M2 M3 M4 M1 M2 M3 M4

7

Note: Activity 1 Activity 2 Activity 3 Activity 4 Activity 5 Activity 6 Activity 7 Activity 8 Activity 9 Activity 10 Activity 11 Activity 12 Activity 13 Activity 14

DEC 2019

Directed towards content analysis which mainly involves the library search.

Literature review Conducted the traditional classroom for FA4 course.

Conducted the assessment for non-application user.

Utilizing the m-learning application in teaching and learning.

Conducted the assessment for application user Utilized the survey method by using a questionnaire among the samples Data collection and analysis Writing Send the paper to IJRTE committee Paper review by IJRTE panels Update the paper base on suggestion from panels Paper acceptance and make a payment Publishing in IJRTE

8/18/2020

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C01: Author's Notification 7 messages conference@itec19.kktmkemaman.com <conference@itec19.kktmkemaman.com> To: moocsas@gmail.com

Tue, Oct 8, 2019 at 12:20 PM

Assalamualaikum wbt.

Mr. Tengku Besaruddin Shah Bin Tengku Yaakob, Thank you for submitting your manuscript “Evaluating Effectiveness of E- Learning and Perceived Satisfaction for an Accounting Course Using the FA4v1 Hybrid Application” to the Conference of i-Tec’19. Following careful consideration by the AIP Conference Proceeding’s editorial board and a group of expert reviewers, we regret to inform you that, AIP Conference Proceedings unable to accept your manuscript. We also endeavour to submit your manuscript to another Scopus Indexed Conference Proceedings, but your manuscript was not accepted.

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OPTION: 1 Please advice the payment details. thank you.

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Assalamualaikum, Enclosed herewith is the revised paper and agreement as requested.

Thank you.

Virus-free. www.avast.com On Thu, Nov 7, 2019 at 1:06 PM <conference@itec19.kktmkemaman.com> wrote: Assalamualaikum wbt.

A friendly reminder to all authors, the submission duedate revised paper is November 8, 2019. The duedate has been notified via REVISED STAGE & IJEAT AGREEMENT email.

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Publication Secretariat i-Tec‘19 On 2019-10-24 16:50, conference@itec19.kktmkemaman.com wrote: > Dear authors, > > Your paper has undergone two stages of review by two qualified paper > reviewer. You can find the comments in the file named [Registration > ID]_R1 and [Registration ID]_R2. Attached herewith are the documents > for your kind perusal: > > i. Reviewer Comment 1 > ii. Reviewer Comment 2 > iii. Similarity Report > iv. IJEAT Agreement > v. IJEAT Paper Template > vi. Submitted manuscript > > You are required to respond to reviewer’s comments before 08 November > 2019 by submitting the following documents via email > conference@itec19.kkt.mkemaman.com: > > i. Revised manuscript > ii. Complete IJEAT Agreement > > Should you require any further clarification, you could reach us via > our official email at conference@itec19.kkt.mkemaman.com. > > Your cooperation is highly appreciated. > > > Thank you. > Publication Secretariat > i-Tec‘19 https://mail.google.com/mail/u/1?ik=bddda7c3b1&view=pt&search=all&permthid=thread-f%3A1648264001353446914&simpl=msg-a%3Ar331280…

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Transfer of Copyright Agreement To, The Editor In Chief International Journal of Engineering and Advanced Technology (IJEAT) EVALUATING THE EFFECTIVENESS OF E-LEARNING AND PERCEIVED SATISFACTION Paper Title:_____________________________________________________________________________________ FOR AN ACCOUNTING COURSE USING THE FA4v1 HYBRID APPLICATION ____________________________________________________________________________________________________ ____________________________________________________________________________________________________ TENGKU BESARUDDIN SHAH BIN TENGKU YAAKOB First Author Name:_________________________________________________________________________________ C01 +6013.980.8569 ________________________ Paper ID:____________________________________________Mobile:________________ PAHANG KUANTAN MALAYSIA City:______________________________Province/State:_________________________Country:____ ________________ kubigs@polisas.edu.my E-mail__________________________________________________________________________________ The copyright of above article is transferred to “International Journal of Engineering and Advanced Technology (IJEAT)”.The copyright transfer covers the exclusive right to reproduce and distribute the contribution, including reprints, translations, photographic reproductions, microform, electronic form, or any other reproductions of similar nature.

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Sun, Nov 17, 2019 at 12:09 PM

Assalamualaikum wbt.

Dear Authors, Thank you for your payment.

Your payment RM350 was received.

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Sun, Feb 23, 2020 at 12:34 PM

Dear Authors, We are happy to inform you that your paper presented in i-Tec’19 has published online.

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C01-Effectiveness of E-Learning and Perceived Satisfaction for an Accounting Course in Engineering using the FA4v1 Hybrid Application.pdf 490K moocsas <moocsas@gmail.com> Sun, Feb 23, 2020 at 12:59 PM To: Wan Zuraida binti Wan Yusoff <edayusof@polisas.edu.my>, eda yusof <edayusoff@gmail.com>

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