{"id":6933,"date":"2025-09-12T10:20:13","date_gmt":"2025-09-12T02:20:13","guid":{"rendered":"https:\/\/www.ukm.my\/jana-ukm\/?page_id=6933"},"modified":"2025-10-02T12:23:37","modified_gmt":"2025-10-02T04:23:37","slug":"bengkel-pemurnian-garis-panduan-pengurusan-kewangan-unit-perniagaan-strategik-sbu","status":"publish","type":"page","link":"https:\/\/www.ukm.my\/jana-ukm\/bengkel-pemurnian-garis-panduan-pengurusan-kewangan-unit-perniagaan-strategik-sbu\/","title":{"rendered":"Bengkel Pemurnian Garis Panduan Pengurusan Kewangan Unit Perniagaan Strategik (SBU)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"6933\" class=\"elementor elementor-6933\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1323531 e-flex e-con-boxed magic-button-disabled-no wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no e-con e-parent\" data-id=\"1323531\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e32769a elementor-widget elementor-widget-spacer\" data-id=\"e32769a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7dc565f e-flex e-con-boxed magic-button-disabled-no wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no e-con e-parent\" data-id=\"7dc565f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-acfbfe7 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"acfbfe7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Bengkel Pemurnian Garis Panduan Pengurusan Kewangan Unit Perniagaan Strategik (SBU)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0574e04 e-flex e-con-boxed magic-button-disabled-no wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no e-con e-parent\" data-id=\"0574e04\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6a1e8fa elementor-widget elementor-widget-spacer\" data-id=\"6a1e8fa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-325808c e-flex e-con-boxed magic-button-disabled-no wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no e-con e-parent\" data-id=\"325808c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-dbbf9f8 e-con-full e-flex magic-button-disabled-no wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no e-con e-child\" data-id=\"dbbf9f8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9c52c5c elementor-widget elementor-widget-heading\" data-id=\"9c52c5c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">31 Oktober 2022<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-10c2da9 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"10c2da9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Bengkel Pemurnian Garis Panduan Pengurusan Kewangan Unit Perniagaan Strategik (SBU) bersama Ahli MPU telah selesai dijalankan pada 28 &#8211; 30 Oktober 2022 di Hotel Noble, Melaka. Projek khas untuk mewujudkan garis panduan ini telah dimulakan sejak Ogos dan dijangka selesai pada November 2022. Usaha, komitmen dan sepakat Pusat Pengurusan Penjanaan UKM (JANA@UKM), Pusat Pembentukan Pendidikan Lanjutan dan Profesional (UKMShape), Graduates School of Business (UKM-GSB) dan Jabatan Bendahari UKM membawa berkat. Moga usaha ini dapat dimanfaat oleh pelbagai pihak kelak.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7a2ec4 elementor-widget elementor-widget-spacer\" data-id=\"d7a2ec4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ced077a e-con-full e-flex magic-button-disabled-no wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no e-con e-child\" data-id=\"ced077a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0aca4a1 elementor-arrows-position-inside elementor-pagination-position-outside elementor-widget elementor-widget-image-carousel\" data-id=\"0aca4a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;slides_to_show&quot;:&quot;1&quot;,&quot;autoplay_speed&quot;:2000,&quot;speed&quot;:1500,&quot;navigation&quot;:&quot;both&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;infinite&quot;:&quot;yes&quot;,&quot;effect&quot;:&quot;slide&quot;}\" data-widget_type=\"image-carousel.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-image-carousel-wrapper swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Image Carousel\" dir=\"ltr\">\n\t\t\t<div class=\"elementor-image-carousel swiper-wrapper\" aria-live=\"off\">\n\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"1 of 19\"><a data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-slideshow=\"0aca4a1\" data-elementor-lightbox-title=\"PANDUAN SBU1\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6NjkzOCwidXJsIjoiaHR0cHM6XC9cL3d3dy51a20ubXlcL2phbmEtdWttXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDI1XC8wOVwvNDgwOTEzMDg2XzEwNDAxMzUyNjgxNDQwNDFfMTEzNTUxMDczMjQ3ODU1NTc3MF9uLmpwZyIsInNsaWRlc2hvdyI6IjBhY2E0YTEifQ%3D%3D\" href=\"https:\/\/www.ukm.my\/jana-ukm\/wp-content\/uploads\/2025\/09\/480913086_1040135268144041_1135510732478555770_n.jpg\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/www.ukm.my\/jana-ukm\/wp-content\/uploads\/2025\/09\/480913086_1040135268144041_1135510732478555770_n-1024x696.jpg\" alt=\"PANDUAN SBU1\" \/><\/figure><\/a><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"2 of 19\"><a data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-slideshow=\"0aca4a1\" data-elementor-lightbox-title=\"PANDUAN SBU2\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6Njk0NywidXJsIjoiaHR0cHM6XC9cL3d3dy51a20ubXlcL2phbmEtdWttXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDI1XC8wOVwvNDgxMDQyODgwXzEwNDAxMzUwMjgxNDQwNjVfOTYxNzgzNDkzMTA0MjE1NDIwX24uanBnIiwic2xpZGVzaG93IjoiMGFjYTRhMSJ9\" href=\"https:\/\/www.ukm.my\/jana-ukm\/wp-content\/uploads\/2025\/09\/481042880_1040135028144065_961783493104215420_n.jpg\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/www.ukm.my\/jana-ukm\/wp-content\/uploads\/2025\/09\/481042880_1040135028144065_961783493104215420_n-1024x768.jpg\" alt=\"PANDUAN SBU2\" \/><\/figure><\/a><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"3 of 19\"><a data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-slideshow=\"0aca4a1\" data-elementor-lightbox-title=\"PANDUAN SBU3\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6NjkzNiwidXJsIjoiaHR0cHM6XC9cL3d3dy51a20ubXlcL2phbmEtdWttXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDI1XC8wOVwvNDgwNjczODcxXzEwNDAxMzUzNzQ4MTA2OTdfNjM2MjY4MjExMTgwMDE4MDExX24uanBnIiwic2xpZGVzaG93IjoiMGFjYTRhMSJ9\" href=\"https:\/\/www.ukm.my\/jana-ukm\/wp-content\/uploads\/2025\/09\/480673871_1040135374810697_636268211180018011_n.jpg\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/www.ukm.my\/jana-ukm\/wp-content\/uploads\/2025\/09\/480673871_1040135374810697_636268211180018011_n-1024x768.jpg\" alt=\"PANDUAN SBU3\" \/><\/figure><\/a><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"4 of 19\"><a data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-slideshow=\"0aca4a1\" data-elementor-lightbox-title=\"PANDUAN SBU4\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6NjkzNywidXJsIjoiaHR0cHM6XC9cL3d3dy51a20ubXlcL2phbmEtdWttXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDI1XC8wOVwvNDgwNzY1MTg2XzEwNDAxMzUxNzE0NzczODRfNDY4NjA0OTM4MzQwMTEyOTYyX24uanBnIiwic2xpZGVzaG93IjoiMGFjYTRhMSJ9\" href=\"https:\/\/www.ukm.my\/jana-ukm\/wp-content\/uploads\/2025\/09\/480765186_1040135171477384_468604938340112962_n.jpg\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/www.ukm.my\/jana-ukm\/wp-content\/uploads\/2025\/09\/480765186_1040135171477384_468604938340112962_n-1024x768.jpg\" alt=\"PANDUAN SBU4\" \/><\/figure><\/a><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"5 of 19\"><a data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-slideshow=\"0aca4a1\" data-elementor-lightbox-title=\"PANDUAN SBU5\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6NjkzOSwidXJsIjoiaHR0cHM6XC9cL3d3dy51a20ubXlcL2phbmEtdWttXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDI1XC8wOVwvNDgwOTE2Njc5XzEwNDAxMzUyMDgxNDQwNDdfNDY4MTI2NTM5NTMwODMyMjcyX24uanBnIiwic2xpZGVzaG93IjoiMGFjYTRhMSJ9\" href=\"https:\/\/www.ukm.my\/jana-ukm\/wp-content\/uploads\/2025\/09\/480916679_1040135208144047_468126539530832272_n.jpg\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/www.ukm.my\/jana-ukm\/wp-content\/uploads\/2025\/09\/480916679_1040135208144047_468126539530832272_n-1024x768.jpg\" alt=\"PANDUAN SBU5\" \/><\/figure><\/a><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"6 of 19\"><a data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-slideshow=\"0aca4a1\" data-elementor-lightbox-title=\"PANDUAN SBU6\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6Njk0MCwidXJsIjoiaHR0cHM6XC9cL3d3dy51a20ubXlcL2phbmEtdWttXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDI1XC8wOVwvNDgwOTMwNjkzXzEwNDAxMzUxMzE0NzczODhfMjY4MzU4MjE1NTU1OTQ4ODQ0X24uanBnIiwic2xpZGVzaG93IjoiMGFjYTRhMSJ9\" href=\"https:\/\/www.ukm.my\/jana-ukm\/wp-content\/uploads\/2025\/09\/480930693_1040135131477388_268358215555948844_n.jpg\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/www.ukm.my\/jana-ukm\/wp-content\/uploads\/2025\/09\/480930693_1040135131477388_268358215555948844_n-1024x768.jpg\" alt=\"PANDUAN SBU6\" \/><\/figure><\/a><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"7 of 19\"><a data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-slideshow=\"0aca4a1\" data-elementor-lightbox-title=\"PANDUAN SBU7\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6Njk0MSwidXJsIjoiaHR0cHM6XC9cL3d3dy51a20ubXlcL2phbmEtdWttXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDI1XC8wOVwvNDgwOTYwMTYxXzEwNDAxMzUwNTgxNDQwNjJfMzY4Nzg4NTg1NjQ2ODIxMzQyMl9uLmpwZyIsInNsaWRlc2hvdyI6IjBhY2E0YTEifQ%3D%3D\" href=\"https:\/\/www.ukm.my\/jana-ukm\/wp-content\/uploads\/2025\/09\/480960161_1040135058144062_3687885856468213422_n.jpg\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/www.ukm.my\/jana-ukm\/wp-content\/uploads\/2025\/09\/480960161_1040135058144062_3687885856468213422_n-1024x768.jpg\" alt=\"PANDUAN SBU7\" \/><\/figure><\/a><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"8 of 19\"><a data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-slideshow=\"0aca4a1\" data-elementor-lightbox-title=\"PANDUAN SBU8\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6Njk0MiwidXJsIjoiaHR0cHM6XC9cL3d3dy51a20ubXlcL2phbmEtdWttXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDI1XC8wOVwvNDgwOTY1NzkzXzEwNDAxMzUwMjE0NzczOTlfMjUzNjU1NTgwMDU4ODEzODQzM19uLmpwZyIsInNsaWRlc2hvdyI6IjBhY2E0YTEifQ%3D%3D\" href=\"https:\/\/www.ukm.my\/jana-ukm\/wp-content\/uploads\/2025\/09\/480965793_1040135021477399_2536555800588138433_n.jpg\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/www.ukm.my\/jana-ukm\/wp-content\/uploads\/2025\/09\/480965793_1040135021477399_2536555800588138433_n-1024x768.jpg\" alt=\"PANDUAN SBU8\" \/><\/figure><\/a><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"9 of 19\"><a data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-slideshow=\"0aca4a1\" data-elementor-lightbox-title=\"PANDUAN SBU9\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6Njk0MywidXJsIjoiaHR0cHM6XC9cL3d3dy51a20ubXlcL2phbmEtdWttXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDI1XC8wOVwvNDgwOTgwNjkyXzEwNDAxMzUyNjE0NzczNzVfMjk1OTMyOTI2OTc4NTM0MTA4N19uLmpwZyIsInNsaWRlc2hvdyI6IjBhY2E0YTEifQ%3D%3D\" href=\"https:\/\/www.ukm.my\/jana-ukm\/wp-content\/uploads\/2025\/09\/480980692_1040135261477375_2959329269785341087_n.jpg\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/www.ukm.my\/jana-ukm\/wp-content\/uploads\/2025\/09\/480980692_1040135261477375_2959329269785341087_n-1024x768.jpg\" alt=\"PANDUAN SBU9\" \/><\/figure><\/a><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"10 of 19\"><a data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-slideshow=\"0aca4a1\" data-elementor-lightbox-title=\"PANDUAN SBU10\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6Njk0NCwidXJsIjoiaHR0cHM6XC9cL3d3dy51a20ubXlcL2phbmEtdWttXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDI1XC8wOVwvNDgxMDEwNDYzXzEwNDAxMzUyMDQ4MTA3MTRfNjc3NjYyMzY0MzQ3NDAzMTEwM19uLmpwZyIsInNsaWRlc2hvdyI6IjBhY2E0YTEifQ%3D%3D\" href=\"https:\/\/www.ukm.my\/jana-ukm\/wp-content\/uploads\/2025\/09\/481010463_1040135204810714_6776623643474031103_n.jpg\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/www.ukm.my\/jana-ukm\/wp-content\/uploads\/2025\/09\/481010463_1040135204810714_6776623643474031103_n-1024x768.jpg\" alt=\"PANDUAN SBU10\" \/><\/figure><\/a><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"11 of 19\"><a data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-slideshow=\"0aca4a1\" data-elementor-lightbox-title=\"PANDUAN SBU11\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6Njk0NSwidXJsIjoiaHR0cHM6XC9cL3d3dy51a20ubXlcL2phbmEtdWttXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDI1XC8wOVwvNDgxMDE5OTI2XzEwNDAxMzUyOTE0NzczNzJfNjc1OTQyOTgyODQ2ODc2MjI4MF9uLmpwZyIsInNsaWRlc2hvdyI6IjBhY2E0YTEifQ%3D%3D\" href=\"https:\/\/www.ukm.my\/jana-ukm\/wp-content\/uploads\/2025\/09\/481019926_1040135291477372_6759429828468762280_n.jpg\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/www.ukm.my\/jana-ukm\/wp-content\/uploads\/2025\/09\/481019926_1040135291477372_6759429828468762280_n-1024x768.jpg\" alt=\"PANDUAN SBU11\" \/><\/figure><\/a><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"12 of 19\"><a data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-slideshow=\"0aca4a1\" data-elementor-lightbox-title=\"PANDUAN SBU12\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6Njk0NiwidXJsIjoiaHR0cHM6XC9cL3d3dy51a20ubXlcL2phbmEtdWttXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDI1XC8wOVwvNDgxMDQyMTY3XzEwNDAxMzUyMDE0NzczODFfNTc2NTEzNDk0NzQ5MTA3NjAzMV9uLmpwZyIsInNsaWRlc2hvdyI6IjBhY2E0YTEifQ%3D%3D\" href=\"https:\/\/www.ukm.my\/jana-ukm\/wp-content\/uploads\/2025\/09\/481042167_1040135201477381_5765134947491076031_n.jpg\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/www.ukm.my\/jana-ukm\/wp-content\/uploads\/2025\/09\/481042167_1040135201477381_5765134947491076031_n-1024x768.jpg\" alt=\"PANDUAN SBU12\" \/><\/figure><\/a><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"13 of 19\"><a data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-slideshow=\"0aca4a1\" data-elementor-lightbox-title=\"PANDUAN SBU13\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6Njk0OCwidXJsIjoiaHR0cHM6XC9cL3d3dy51a20ubXlcL2phbmEtdWttXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDI1XC8wOVwvNDgxMDU0NjM1XzEwNDAxMzUyMzgxNDQwNDRfNTgzNzIyMjg4Mjk5NjA4OTc3NV9uLmpwZyIsInNsaWRlc2hvdyI6IjBhY2E0YTEifQ%3D%3D\" href=\"https:\/\/www.ukm.my\/jana-ukm\/wp-content\/uploads\/2025\/09\/481054635_1040135238144044_5837222882996089775_n.jpg\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/www.ukm.my\/jana-ukm\/wp-content\/uploads\/2025\/09\/481054635_1040135238144044_5837222882996089775_n-1024x768.jpg\" alt=\"PANDUAN SBU13\" \/><\/figure><\/a><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"14 of 19\"><a data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-slideshow=\"0aca4a1\" data-elementor-lightbox-title=\"PANDUAN SBU14\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6Njk0OSwidXJsIjoiaHR0cHM6XC9cL3d3dy51a20ubXlcL2phbmEtdWttXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDI1XC8wOVwvNDgxMDU2MTY1XzEwNDAxMzUwNzQ4MTA3MjdfNjE2NjcwNDEyNzEyNjYzNjE1NF9uLmpwZyIsInNsaWRlc2hvdyI6IjBhY2E0YTEifQ%3D%3D\" href=\"https:\/\/www.ukm.my\/jana-ukm\/wp-content\/uploads\/2025\/09\/481056165_1040135074810727_6166704127126636154_n.jpg\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/www.ukm.my\/jana-ukm\/wp-content\/uploads\/2025\/09\/481056165_1040135074810727_6166704127126636154_n-1024x768.jpg\" alt=\"PANDUAN SBU14\" \/><\/figure><\/a><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"15 of 19\"><a data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-slideshow=\"0aca4a1\" data-elementor-lightbox-title=\"PANDUAN SBU15\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6Njk1MSwidXJsIjoiaHR0cHM6XC9cL3d3dy51a20ubXlcL2phbmEtdWttXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDI1XC8wOVwvNDgxMDc0NTI3XzEwNDAxMzUzNDgxNDQwMzNfMjI4Mzg5ODYwNDA4MjI5OTc2N19uLmpwZyIsInNsaWRlc2hvdyI6IjBhY2E0YTEifQ%3D%3D\" href=\"https:\/\/www.ukm.my\/jana-ukm\/wp-content\/uploads\/2025\/09\/481074527_1040135348144033_2283898604082299767_n.jpg\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/www.ukm.my\/jana-ukm\/wp-content\/uploads\/2025\/09\/481074527_1040135348144033_2283898604082299767_n-1024x768.jpg\" alt=\"PANDUAN SBU15\" \/><\/figure><\/a><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"16 of 19\"><a data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-slideshow=\"0aca4a1\" data-elementor-lightbox-title=\"PANDUAN SBU16\" 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Pemurnian&hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"pagelayer_contact_templates":[],"_pagelayer_content":"","footnotes":""},"class_list":["post-6933","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Bengkel Pemurnian Garis Panduan Pengurusan Kewangan Unit Perniagaan Strategik (SBU) -<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ukm.my\/jana-ukm\/bengkel-pemurnian-garis-panduan-pengurusan-kewangan-unit-perniagaan-strategik-sbu\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bengkel Pemurnian Garis Panduan 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