BM6023 MANAGERIAL ACCOUNTING AND FINANCE

GROUP ASSIGNMENT

SECTION 1

SEMESTER 1 SESSION 2024/2025

NAME MATRIC NUMBER

NUR ZAKIYYAH BINTI JUNOH MB2412038T

PRELLWILLDIEL PETER MB2412074T

Acknowledged by : Date received:

No Contents Page

1.0 Executive Summary 1-2

2.0 Company’s Introduction 2-4

3.0 Current and Past Issues 5 - 12

3.1 Implementation to Resolve Issues

4.0 Managerial Accounting Practices 12 - 18

4.1 Feedback from Company

4.2 Company Managerial Accounting Practices

5.0 Conclusion 18 - 20

6.0 Appendix 21 - 22

7.0 References 23 - 26
1.0 Executive Summary

Eternity Mode Sdn Bhd (EMSB) is a local, Sabahan’s bumiputera owned company. It was

incorporated on 19th September 2011. The company had been in operation for more than a

decade in Sabah. The main business of the company is basically an integrated oil and gas

services provider. The company headquarter is located at Lot 52-2, 2nd Floor, Block F, Plaza

333, Kobusak Commercial Centre, Jalan Pintas, 88300, Penampang Sabah. The company was

led by Sabahan Bumiputera who are well experienced and versed in the oil and gas sector.

As one of the requirements for course enrolled BM6023, Managerial Accounting and

Finance, a group of students from Section 1, Session 2024/2025 had chosen Eternity Mode Sdn

Bhd as core to find findings on relation to managerial techniques applied in their company. Thus,

this report will provide findings on the company’s managerial techniques and practices used in

running the company.

The students had the chance to interview physically with the Head Project Manager, Mr.

Davindy Majahap and Human Resource Manager, Ms. Jesyntha Chong on 19th October 2024,

10:30 am - 12:30 pm. The interviews were conducted physically at their company headquarters

located at Penampang. Physical interview was conducted for better understanding of the

company in fulfilling the course’s syllabus to identify managerial accounting practices and

management tools of the company. However, due to discretion as EMSB is a private limited

company, no other financial or revenue were disclosed.

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 Basically, this report will discuss the major findings on managerial practices and

techniques the company applied for smooth running management. The findings mentioned

budgeting, planning and control and performance measurement and evaluation. Other than that,

the company also faced some issues in their company especially during the lockdown because of

the pandemic COVID-19 previously which was shared by Mr. Davindy.

2.0 Company’s Introduction

Eternity Mode Sdn Bhd (EMSB) was established 11 years ago, in the year of 2011. The main

business of EMSB is in the oil and gas services industry. EMSB is wholly owned by Sabahan

Bumiputera company. The company had executed several projects in PETRONAS facilities in

Sabah and Labuan. Due to Sabah remaining oil resources, the state had contributed to almost

60% to the nation’s oil and gas productions significantly (Fong, 2024). This proved that the oil

and gas industry in the state is still thriving to its maximum capacity.

EMSB stands for the company’s mission as a responsible oil and gas service provider

while developing local capabilities. EMSB also stands to enhance the company's client value by

always being conscious of health, safety and environment. The last part of the company’s

mission is to practice a strong value of responsibility and integrity as an oil and gas service

provider. In addition to that, EMSB's vision is to be the preferred and responsible oil and gas

service provider company.

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 The company management team, which the top leadership all come from background as

local Sabahan, have an average of 25 years in the industry. Their experiences obtained either

working locally and also internationally. This team of leadership or also known as the top

management are also professional individuals that are integrated with the Chief Executive

Officer, Mr.Gesiri Gambung. Mrs. Claire Das as the managing director, Mr. Melvin Albanus as

the Chief Operating Officer, Mr. Ruslee Lukin as the Executive Director and Mr. Imros Kinif as

the Director of Technical. They are highly dedicated and qualified in the oil and gas sectors that

need significant knowledge in technical areas in correlation to the services the company offers.

EMSB had advanced in providing services such as civil and construction work in the oil

and gas industry especially in Sabah and Labuan. Other than that, EMSB is also involved in

projects related to the oil and gas industry. For instance, civil works and maintenance, pipeline

inspection and maintenance, offshore topside maintenance, well intervention and well

completion, operation and maintenance, drilling fluids, solution providers, research and

development, underwater services and supply of personal protective equipment (PPE). EMSB

had a full time staff of 160 with a standard scheme of salary offered by the company. This value

does not include the contract worker working for the company in the current year. All the

workforce are from a local background.

EMSB operates with a RM1 million of paid up capital and has more than 10 years of

experience in the oil and gas industry. EMSB also recorded a 2 million safe manhours without

lost-time-injury (LTI) when in operation. This indicated a crucial value especially in the

occupational health and safety area. Other than that, EMSB had been awarded with a contract by

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PETRONAS that resulted in a total of 38 awards. This award will be added up in the future.

There were several major and minor awards except for the PETRONAS awards.

After investigation, the managerial accounting techniques applied in EMSB consisted of

budgeting, planning and control and performance measurement and evaluation. These techniques

were applied in accordance with the information provided by Mr. Davindy Majahap and Ms.

Jescyntha Chong.

Budgeting and forecasting are important integral components, especially in managerial

accounting. Budget is a vital element in a project management to ensure the trajectory and

success of a project (Lotfi et al., 2024). According to Lotfi et al., (2024), distributing the budget

effectively impacts greatly on the project completion on a timely basis and project enhancement

is resilient. As a service provider, planning and control are equally important to budgeting in a

corporate organization. Planning and control orchestrated by plan activities ahead that has the

ultimate control on the transformation process to achieve satisfactory performance (Kasper et al.,

2024). Oil and gas service providers have their own peculiarity in managing projects. As

projects’ awards are the main component of EMSB, this accounting concept matches perfectly

with its peculiarity. Performance measurement and evaluation usually involve tools such as

traditional performance metric, Net Income or Return on Invested Capital ROIC. These tools are

actually to calculate, to analyse and to evaluate projects whether it is on track or not in order to

achieve the goals of the company (Arunyanart, 2024).

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3.0 Current and Past Issues

Every organization, regardless of size or industry, faces inherent obstacles that may create

difficulties. According to study by Jamal Hisham et al., (2021) a pandemic of COVID-19 had

arrived at Malaysia in 2020 and it affected many businesses in the country. Eternity Mode Sdn

Bhd (EMSB) was not excluded. The pandemic gave impacts towards the capital expenditure and

the revenue expenditure of EMSB.

Due to the pandemic, all nature of businesses need to be stopped for the safety of

societies except businesses that were logistics, medical supplies and more. It was also to reduce

the disease from being widely spread. This is because, due to the infections; it resulted in death

and the percentage of death during the pandemic was very high.

EMSB had to use their emergency funds to cover the revenue expenses such as the wages

of the employees. EMSB also refused to do layoffs or retrenchment towards their employees as

those employees have skills that were required for the growth of the company. Asante et al.

(2022b) and Datta et al (2010) defined that layoff is the way to reduce the workforce or

downsizing the number of employees in the company. EMSB stated that they came up with

solutions as the response for the situation by helding an emergency meeting among all leaders

from all departments. Then, the leaders were asked to come up with their own opinions on how

to save up their funds during the pandemic while maintaining their employees.

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3.1 Implementation to Resolve Issues

There were some ways to solve these issues such as implementing work from home and reducing

the salary rate for employees. Let’s discuss more about the points given with their pros and cons.

3.1.1 Work from home

Due to the pandemic of COVID-19, the management of EMSB had to operate from home. They

cannot run the business physically due to the limitation of movement for the whole nation during

the pandemic. It is also to ensure the safety of all employees of EMSB. According to the Centre

for Health Protection (CHP) (2020), the only way to save the people from the infections was by

using masks properly, practicing social distancing and good hand hygiene. Gajandran and

Harrison (2007); Grant et al. (2019) defined work from home as remote work with flexible time

and location, and applying telecommuting. Work from home can ensure the balance between life

and work. (Nakrosiene, Buciuniene, and Gostautaite, 2019). However, the people that were

allowed to work from home were only the employees that should be working in the office. For

the employees that should be working at the site, they had to stop operating until the condition of

the pandemic was better.

This section will emphasize on the advantages and disadvantages of each of the

implementations on resolving the issues faced by the organizations as suggested by the students.

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I. Advantages of working from home:

a) Less toxic environment.

Work from home could make the working environment less toxic. Toxic working

environment comes from the people in the organization such as colleagues and managers. This

issue can affect the mental health of employees, turnover rate, anxieties and the increased level

of stress. For example, employees will feel happy to work everyday with no issue of bullying

among employees, no misconduct and even discrimination among employees. By applying this

method of working to EMSB, all employees can work as usual and maintain the work flows of

the company.

b) No absenteeism issue among employees.

Absenteeism of employees is very frequent due to few factors whether it was done

deliberately or not. Usually this issue happens because of the toxic environment of the company.

For instance, when the employees are feeling burnout or depressed, they will decide to not

present to the office. There are also some cases where the absenteeism happens due to the

distance from home to workplace is quite far and many employees chose to be absent by

providing various reasons. Thus, EMSB’s employees do not have to travel to the workplace,

especially to those whose houses are far from the EMSB office.

c) Increase productivity of the company.

Work from home can increase the productivity of a company. This is because employees

are feeling comfortable to work. Besides, they are also not bound by rules and regulations during

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working. As their time is very flexible. For example, the employee can start their work in the

night according to their free time and in the meantime, they also can do other things while

working such as cooking, exercising and more. This enhances the job satisfaction among

employees and indirectly it can increase their motivation on their work. Hence, this can ensure

the productivity of EMSB even though it was still pandemic.

II. Disadvantages of working from home:

a) Social isolation

When employees are working in their home, they will not interact with people that are

outside of their home. This means that it shows a negative correlation with healthy social

interaction among societies. For example, employees are using telecommuting to communicate

with colleagues or their superiors and when it becomes routine, they will find it difficult to adjust

themselves when it comes to interacting with people face to face. Hence, it will tarnish their

public relations skills that are very important to attract new clients.

b) Increase the cost for home expenditure

If employees are working in the workplace, they will use the facilities that are provided

by the company such as water, electric bills, internet and more. The utilities will be borne by the

company completely. The situation differs when employees are working at home. They need to

provide for their own needs such as laptops or computers, internet and more. For example,

telecommuting needs a fair network signal means that they need to invest more on the internet.

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Also, they need to add extra cost for the billings of electricity. Thus, the employees of EMSB

need to pay more than their normal bills at home.

c) Distractions during working

Home is for families. Sometimes it will be spacious and vice versa; sometimes it will be

packed and vice versa. Families stand from the young age to the elders. Distractions will be

occurring when the place is very noisy that will be resulting in the difficulty of the employee to

focus on doing their job. For example, the noisy background of a loud voice such as crying child,

shouting voice, loud music can make the employee feel stressed and unable to focus. Hence, the

work of the employees may have many errors.

3.1.2 Reduce the wage rate of employee

EMSB’s management had to reduce the wage rate of their employees. This is because they do

not want to lose any of their employees and the only way to maintain them was by offering them

a less workload with less pay. This alternative came with mutual agreement between both

employees and employers. Diana Cheak (2020) stated that during a pandemic, employers need to

save their business by offering mandatory unpaid leave and pay cuts for their employees. The

Department of Statistics Malaysia (2021) also stated that during the COVID-19, businesses in

Malaysia chose to cut the wages and salaries of their employees and even unpaid leaves as their

operations cannot be run normally.

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 In addition to that, This section will analyze the pros and cons of each student-proposed

implementation for addressing organizational challenges

I. Advantages of reducing the wage rate:

a) Practice budgeting towards the company

By reducing the wage rate of employees, companies can practice to control the budget

they have to pay for any other important bills or payments that are urgent to pay. It will be no

over expenses. For example, EMSB can allocate their fund to process their project from the

actual total of wages that normally they pay. This is due to the imposition of the partial pay for

their employees. Thus, EMSB can maintain their operations.

b) Maintain the workforce

Reducing the wage rate could maintain the workforce. This benefits both employers and

employees. For the employer, they will not have to lose their trusted employees while for the

employees , they will be secure for their employment especially during the pandemic where

many individuals lost their job due to retrenchment. For example, the employee’s of EMSB can

secure their jobs and still have the pay for their living while EMSB does not need to find new

employees to recruit as it is very hard to find good employees. Thus, this will bring benefits to

both parties.

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II. Disadvantages of reducing the wage rate:

a) Commitment issue towards the employees.

Employees will be having difficulties to bear their commitments as their pay was cut.

This is because everyone has their own expenses according to their wages received. When the

pay is below their expenses for commitment, they will feel not secure and stressed. For example,

due to the less pay, EMSB’s employees faced difficulties in paying their average amount of

commitment. They will be urged to find other side incomes to support their commitments.

Hence, less pay could make the employees feel stressed and leads to depression.

b) Decrease the motivation of employees.

One of the ways to increase the motivation of employees is to increase their pay. If it is

cut, they will feel less motivation to participate in the work. For example, EMSB will feel that

the task that they do is not worth the pay that they got. Even though there is a mutual agreement

between both employers and employees regarding the implementation of reducing pay; some

employees' tasks may not be worth the pay due to the skills and efforts they invested in the task.

Hence, this will make them feel less interested in performing well.

To summarize, the positive outcome from this implementation is that the decision made

was fair and square. All employees in the organization had discussion regarding this issue and

they had agreed to implement these alternatives. As everyone agreed, there will be no objections

and issues towards the consequences of it. For the negative outcome, EMSB recorded no profits

gained during the pandemic of COVID-19. This is because they need to limit their operations

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also to save more funds to pay the wages of their employees and also to support other capital

expenditures.

4.0 Managerial Accounting Practices

This section will provide comprehensive findings about the company managerial accounting

practices. The findings are basically from the result of interviewing the company's

representatives Mr. Davindy and Ms. Jescyntha. The students will incorporate the interview

findings with literature findings.

4.1 Feedback from Company

During the interview, the student had found that the company operated with a very organized

structure despite being a small medium corporation. The organization structure comprises top

and middle management, executives and support staff at every level. The company’s goals are

basically stationed by the top management by planning and control. Each section of the

management has its respective tasks to regulate and coordinate the operation smoothly. EMSB

management team coordinates their respective skills either soft skills or technical skills in

handling the company’s operation synchronously. It clearly shows that the assignment of roles,

duties, and job titles within an organization is outlined in its organizational structure. It assists in

identifying who makes choices and to whom reports. Several departments collaborate on

initiatives in startups, which frequently feature a matrix organizational structure.

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 A study by Abson, Schofield and Kennell (2024b), suggested that the concept of shared

leadership expands the possibilities for project team leadership beyond the conventional practice

of a single project manager exercising formal vertical control over team followers, particularly in

intricate, creative, or knowledge-intensive projects. The same study also suggested that the idea

that project teams can serve as a source of leadership, with those with the best qualifications to

carry out the necessary tasks serving as leaders, signifies a change from considering leadership

as a top-down, vertical activity to one that is horizontal and collaborative (Abson, Schofield and

Kennell, 2024b). In addition to that, from the standpoint of shared leadership, leadership can be

viewed as an influence process that arises from social contact and that may be disseminated

throughout a group or organization (Abson, Schofield and Kennell, 2024b). Different leadership

philosophies and styles can coexist in organizations and, in certain situations, may even reinforce

one another, according to shared leadership theory (Empson, Langley and Sergi, 2024). Project

teams may find that shared leadership is a way to increase productivity and performance given

the complexities of project leadership and the increasing reliance on interdependent, networked

teams (Abson, Schofield and Kennell, 2024b) . EMSB management style has shown that,

delegating tasks according to the management’s professional background and experiences to

achieve decision making efficiently.

Another major finding in the interview session is, the management proposed a budget

challenge to the project team. According to Mr. Davindy, when the company manages to get a

letter of award, for a certain value, the project team will have a budget challenge. They usually

applied this practice for an award from PETRONAS. The project team will be assigned to a

certain budget by the management team, after an intense comparison from different resources,

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for example quotations from different suppliers, they will unanimously decide which proposed

budget will be taken. In short, the management team will decide on the most relevant budget of

the project team to execute the project. This approach is most pertinent in the oil and gas

company as the team are well versed in getting the speciation materials needed for the project as

each have come from a competent related background. The next step is the completion of the

project according to the budget as proposed by the project team. In this step, the team can assess

and evaluate the performance upon completion on time or not. The performance of the project

will be taken into account, not only the budget matter but the precision on delivering the project

completion on time. This proper planning will prevent the completion of the project from going

astray and it also acts as goals for the project team to deliver the project in full and maximum

satisfaction to all sides. It is an interesting way balancing between getting the work done with a

proper planned budget.

Budgetary control is essential for handling money problems and enhancing productivity

and it proved it is a crucial tool for financial planning, it aids in goal alignment and performance

evaluation against predetermined criteria (Ebhota, Hongxing and Sampene, 2024). The same

study suggested that an effective budgeting requires a strong organizational structure with

distinct roles and responsibilities for each stage of operation (Ebhota, Hongxing and Sampene,

2024) . This applies to EMSB, the project teams are versed in technical skills and related

speciality, which help the decision making process smoothly especially in decking budget for

certain projects. In order to significantly increase a company's financial growth and profitability,

budgets should establish realistic goals based on research and analysis they management had

conducted (Ebhota, Hongxing and Sampene, 2024). Hence, the budget challenge proposed by the

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management to the project team is considerably relevant in the company especially in project

completion, as it will guide the team for a fruitful operation.

4.2 Company Managerial Accounting Practices

This section of the report will discuss the findings of managerial techniques EMSB practices

based from the physical interview conducted. The first managerial accounting practice, EMSB

practiced is planning and control. In addition to these practices, EMSB also uses accounting

software that is known as UBS. It has a significant contribution in enhancing accuracy and

efficiency, improved in financial insights and most importantly cost-effective solution.

Firstly, as an integrated service provider in the oil and gas industry, planning and control

is a crucial element. This is due to the complexity, upscale cost and long period of a certain

project. The key for planning and control processes in this industry usually involve project

planning, allocation of resources, management risk, scheduling of project, cost and quality

control check. These are the keys we managed to identify from the EMSB interview session.

These strategies are important in managing a company's operation, thus the projects executed are

not behind schedule. According to studies by Barcaui and Monat (2023), a project management

is an effective framework to an efficient project execution, detailing deliverables, tasks, timeline

and with effectual allocation of resources. However, despite having a thorough planning, some

challenges might interfere during the completion of the project. These challenges must be

addressed accordingly to minimize error or risk during the project completion. Study by

Sheikhkhoshkar et al. (2021), addressed some issues in project management such as ineffective

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planning and control methods, poor data management, lack of collaboration between

stakeholders, inefficient workflows and inaccuracy. The same study also suggested that

implementation of integrated framework is an addition to effective planning and control of

project management (Sheikhkhoshkar et al., 2021). The significance of planning and control in a

company is very crucial, not only as a framework but also as a decision making tool in a

company. Hence, it shows that planning and control are crucial tools in managerial accounting

that empower a company to run smoothly in making well-informed decisions, allocating

resources efficiently and evaluating performance for a much driven organizational success.

In addition to planning and control, based on the interview, the managerial accounting

technique used by EMSB is budgeting. As discussed in the previous section, for a letter awarded

from PETRONAS, the project team was given a task that is a budget challenge for the project.

Budgeting is a common managerial accounting tool in an organization. Many organizations have

opted for budgeting software that can develop robust budgets that are able to support their long

term growth and increase revenue directly. However, based on the interview, Mr Davindy had

only mentioned budget challenge , no budgeting software used was mentioned. By integrating

technologies in an organization, it can efficiently help assist the management in decision making.

A study by Ebhota, Hongxing and Sampene (2024), integrating digital transformation in

budgetary control has a significant impact in financial planning of a company. For instance, the

study suggested the use of big data analytics to revolutionize ineffective planning to effective

one (Ebhota, Hongxing and Sampene, 2024). However, it is just a matter of suggestion based on

previous study, as there were also many complications and challenges in dealing with integrating

data analytics tools in decision making. Monthly practices by the company in assuring no

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overspending, is through a budget prepared and proposed by the project team. This shows that

each project has a different budget according to their needs in order to avoid excessive usage and

additional cost to the operation.

Next, aside from planning and control and budgeting, EMSB also practices performance

and evaluation as their managerial accounting techniques. This is a complex task that needs a

series of multifaceted approaches. For instance, based on the interview with EMSB’s company

representative, they shared that EMSB had achieved 2 million safe manhours without lost time

injury (LTI). LTI in the oil and gas industry indicated that there is no absence of employees due

to injury resulting from the work. This is a metric used to assess the workplace’s safety in the oil

and gas industry. LTI contributed as a key for performance to EMSB. LTI hours are significant in

performance and evaluation as it directly shows the wellbeing of the EMSB’s employees,

productivity, reputation and financial effect of the company. Every project in an organization has

their own key performance indicators (KPI) to achieve in areas such as safety, production,

reserves, transportation and distribution and financial performance. This KPI is monitored and

evaluated to identify trends and areas for improvement, performance review and feedback

amongst the top management with the executors in the organizations. Rigorous performance

measurement is indispensable for corporate success. Risks can jeopardize an organization's

success across five key areas: time, cost, quality, customer experience, and operational

transparency (Musarat et al., 2024). The same study also suggested that time-related risks, such

as project delays and unforeseen obstacles, are particularly detrimental to project completion

(Musarat et al., 2024). KPIs are quantitative metrics that track critical business success factors

(Cosma et al., 2022). They provide a valuable tool for enhancing performance across all

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operational areas, including production, engineering, logistics, marketing, and sales (Cosma et

al., 2022). Thus, monitoring these indicators, management can measure performance, identify

deviations from goals, and take corrective action that assures smooth project execution until

completion. This managerial accounting practice is basically the type of practices that are

utilized by most organizations globally.

5.0 Conclusion

EMSB exemplifies how a small company can implement effective practices in accounting,

budgeting, and crisis management, ensuring smooth operations and employee involvement

despite challenges.

The company successfully transitioned from a manual accounting system to the UBS

system. To ensure a smooth change, the staff underwent proper training, and responsibilities

were clearly defined through internal discussions. The transition fostered better collaboration

between departments, particularly in critical areas such as payroll, project costing, and financial

documentation. While the change required an investment in a licensed system, it helped

streamline operations and improved efficiency.

The budgeting process at EMSB is systematic and inclusive. Each department prepares

monthly budgets based on their projected needs, such as project costs or operational expenses.

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These budgets are consolidated and monitored by the Finance Department to prevent

overspending.

A notable practice is the “budget challenge,” where department heads must justify their

proposed budgets. This practice encourages wise decision-making by requiring competitive

supplier quotes and detailed cost breakdowns. By setting a “budget ceiling,” the company

ensures that spending remains under control, even allowing for further cost reductions where

possible. This method not only saves money but also instills financial discipline across

departments.

When the Movement Control Order (MCO) lockdown was announced, the company’s

leadership team promptly addressed the challenges. They prioritized retaining all staff without

layoffs, despite financial difficulties. The solution involved transparent and inclusive

decision-making, where input was gathered from all levels of the organization.

To manage costs, the company implemented measures such as work-from-home

arrangements for management, proportional salary adjustments based on workload, and limiting

unnecessary expenses while maintaining essential operations. This approach ensured fairness and

employee morale, proving that even during crises, teamwork and collaboration can lead to

sustainable solutions.

The company gained several benefits from these practices, including active involvement

of staff in decision-making, fostering a culture of trust and responsibility, enhanced financial

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discipline through budget challenges and ceilings, and resilient leadership that showcased the

ability to adapt quickly and make fair, effective decisions.

Despite its successes, the company faced financial losses due to continued spending

during a period of limited income. However, they turned this challenge into a learning

opportunity. The experience reinforced the importance of efficient resource management,

inclusive leadership, and the value of planning for unpredictable situations.

Lastly, EMSB demonstrates that small companies can adopt innovative practices to

ensure sustainability and growth. By leveraging teamwork, transparent processes, and careful

planning, the company not only overcame challenges but also set a strong foundation for future

success. Their approach is a model of adaptability, financial responsibility, and employee

engagement.

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6.0 Appendix

This photo shows us with the friendly top management of Eternity Mood Sdn Bhd (EMSB) during an

interview session. From left, EMSB representatives, Ms. Jescyntha Chong (Human Resource Manager),

Mr. Davindy Majahap (Head Project Manager), Prellwilldiel Peter (Students) and Susane Joseph

(Student).

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The posters in the background highlight the company’s services and achievements, reflecting their

dedication to quality and teamwork. This picture captures a meaningful and cooperative moment during

the session, showing the welcoming and professional environment of the company.

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