Trainer Salmah


  • Bachelor (Hons) of Finance/Accountancy/Banking: Universiti Kebangsaan Malaysia
  • Master of Accounting: University of Glasgow, United Kingdom



  • English
  • Bahasa Melayu


  • English
  • Bahasa Melayu


Salmah is a trainer in the industry’s training delivering accounting, banking, taxation and banking training for individual with business and non-business income, Taxation for company which include allowable expenses tax incentive, Taxation for specialized industries, indirect taxes (SST and GST), Financial Accounting and Management Accounting.

Over 10 years’ experience in accounting, finance, banking and taxes background, she started his career as an Account Treasury with the one of Malaysia government department in region and moved into education industries such Universities and Colleges before joining back as Government’s Training Unit.

And she is full time doing the talks, speech and training for the courses related into accounting and budgeting, finance, financial planning, cost controlling, auditing, money laundering operations, Malaysian Taxes, and many more. Some of the company to mentioned is Havi LogisticCold Chain Networks, MCE Technologies Sdn Bhd, Impact Volution, Training Asia and Government Sector bodies.

List of Project and Research

  • Tax literacy and compliance among individual taxpayers
  • The effectiveness of Malaysian Public Account Committee (PAC)

 Program and Seminar Conducted

  • Hashanah Ismail and Salmah Muhamed. 2013. Revenue Recognition for Property Construction Industry. Proceedings of the International Accounting and Business Conference, pp. 29.
  • Salmah Muhamed and Badriyah Minai, 2013. Financial Literacy among Young Adults in Malaysia. Proceeding of the SIBR Thammasat 2013 Conference on Interdisciplinary, Bangkok, Thailand
  • Hashanah Ismail and Salmah Muhamed,2012. Time budget Pressure, Moral Intensity and Dysfunctional Audit Behaviour Among Audit Trainees, Proceedings of the 4th International Accounting Conference and Accounting Students Research Forum, Jakarta, Indonesia, pg 68
  • Hashanah Ismail, Badriyah Minai and Salmah Muhamed. 2011. Tax Literacy Among Individual Taxpayers. Proceedings of the International Management Conference (IMac 2011), Convention Centre, Taman Tamadun Islam, Kuala Terengganu, pp. 1-19.
  • Mazlina Mustapha and Salmah Muhamed, 2007. Factors affecting students’ attitude towards computer simulation and its usage in Introductory Accountung course, Faculty of Economics and Management Seminar 2007
  • Salmah Muhamed. 2001. Perception Towards the Introduction of the Self-Assessment system in Malaysia. Proceedings of the Faculty of Economics and Management Seminar, Pahang, pp. 121-130.

List of Books and Publications

  • Hashanah Ismail, Badriyah Minai and Salmah Muhamed. 2011. Tax Literacy among Individual Taxpayers. A.T Business Management Review, Volume 7:119-125.
  • Shabnam, M. M., Zulkarnain, M. S., Mohamad Ali, A. H., Zaharuddin, Z. A., Azhar, M. N., Abu Sofian, Y., Hasri, M., Zaidi, M. D., & Salmah, M. (2009). Corporate Governance Practices and Firms Performance: The Malaysian Case. Journal of Money, Investment and Banking, 9 (May), 59-73.
  • Hashanah Ismail and Salmah Muhamed. 2014. IC 15: Revenue Recognition for Property Construction Industry. Interdisciplinary Studies in Accounting and Finance, UPM, Press.
  • Hashanah Ismail dan Salmah Muhamed, 2013, “Dysfunctional Audit Behaviour among Accounting Undergraduates during Industrial Training: The Case of Halatuju 2 Cohort In (Ed., Hashanah Ismail, Badriyah Minai and Nor Aziah Abu Kasim), Selected Studies in Accounting Education. UPM, Press. Pp. 54-65.
  • Badriyah Minai, Mazlina Mustapha and Salmah Muhamed. 2008. Determinants of Environmental Reporting Practices by Malaysian Industrial Companies: Logit and Probit Regression Analysis In (Ed., Nor Aziah Abu Kasim and Hashanah Ismail), Selected Readings in Accounting. UPM, Press. Pp. 76-97.


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