The contribution of the cooperative sector in Malaysia to the country's Gross Domestic Product (GDP) is still at an unsatisfactory level. Some reports state that the country's GDP was only achieved between 3% to 4% until 31 December 2019 compared to the target of 10% as set in the National Cooperative Policy (NCP) 2011-2020. Based on NCP 2011-2020, one of the achievements that contribute to the increase in GDP is good regulation and governance. The same achievement strategy is continued in the fourth strategic thrust proposal of NCP 2021-2030, which is to create effective regulation. Therefore, to solve the problems of the study, the objectives of the study is to identify the elements of cooperative governance model based on cooperative governance guidelines in Malaysia and investigate the effect of cooperative governance model based on cooperative governance guidelines on cooperative performance in Malaysia. This study will use quantitative research method to achieve the objectives that have been set, namely questionnaire techniques and content analysis. Validation of the study framework model will be conducted using quantitative analysis techniques using Statistical Package for the Social Sciences (SPSS) software. The expected output of the study is the Cooperative Governance Model that can be referred to by the Ministry of Entrepreneur and Cooperative Development (MEDAC) and government agencies such as the Malaysian Cooperative Commission (MCC), Malaysian Cooperative Institute and other cooperatives. The significant results of this study are expected to provide input to the MCC related to the elements of good cooperative governance and can be used as additional information to be disseminated to cooperatives in Malaysia. The improvement in the achievement of cooperative governance is expected to contribute to the increase in cooperative revenue which in turn achieves the target contribution to the national GDP.

This study examines the determinants affecting the academic performance of non-accounting students in completing an accounting course, that is, Principles of Accounting. A secondary data was administered to a total of 497 non-accounting students who enrolled in a Principles of Accounting course for a semester. The factors considered are program, gender, race, background and lecturers which include deep, surface and strategic approaches on academic Performance by International Business and Engineering Entrepreneurship students at UniMAP. Motivational systems theory is used in this study which explains more on the initiation of learning strategies to do things, people’s behaviour and what directs or channels such behaviour is maintained or sustained. Using multiple regression analysis, the results reveal that program, gender, race, background and lecturers have a positive significant impact on academic performance by non-accounting students. This present study mainly focused on the overall performance of the students The findings imply that the Principles of Accounting course is relevant to be included in business course since it plays a vital role in running a business in the future regardless of program they are enrolling, gender, race, background and lecturers. Additionally, for as long as money has exited, so has accounting. Students can be well-disciplined in managing money, financial records and knowing the current economic condition of the country taking taxes as an example as to know the reputation and health of self-finance and country’s condition. The present study is unique as it considers the students’ performance in a subject that is not the main discipline of the students (i.e., accounting course for non-accounting students).