# Microsoft Excel

# Tips & Trick



# How to Replace Blank Cells with Zeros in Excel Pivot Tables

For example, suppose I have a data set as shown below:

[![Replace-Blank-Cells-with-Zeros-Pivot-Tables-Data.png](https://kbase.myopensoft.net/uploads/images/gallery/2023-09/scaled-1680-/FNZAg1eGG9PfMVs2-replace-blank-cells-with-zeros-pivot-tables-data.png)](https://kbase.myopensoft.net/uploads/images/gallery/2023-09/FNZAg1eGG9PfMVs2-replace-blank-cells-with-zeros-pivot-tables-data.png)

If I use this data set to create a pivot table with Geography in Rows Area, Product in Column Area and Revenue in Values area, the result is something as shown below:

[![Replace-Blank-Cells-with-Zeros-Pivot-Tables-PT.png](https://kbase.myopensoft.net/uploads/images/gallery/2023-09/scaled-1680-/2T5sbICwFLOV7Q77-replace-blank-cells-with-zeros-pivot-tables-pt.png)](https://kbase.myopensoft.net/uploads/images/gallery/2023-09/2T5sbICwFLOV7Q77-replace-blank-cells-with-zeros-pivot-tables-pt.png)

As you can see, there are blank cells in this pivot table.

A blank cell indicates that there is no record/activity for that row and column label. For example, here it means that there are no sales of Hardware in Australia and Services sales in the US.

[![Replace-Blank-Cells-with-Zeros-Pivot-Tables-PT-highlight.png](https://kbase.myopensoft.net/uploads/images/gallery/2023-09/scaled-1680-/g3BjlapbPAyvLK3T-replace-blank-cells-with-zeros-pivot-tables-pt-highlight.png)](https://kbase.myopensoft.net/uploads/images/gallery/2023-09/g3BjlapbPAyvLK3T-replace-blank-cells-with-zeros-pivot-tables-pt-highlight.png)

In most of the cases, it is a good practice to show 0 when there is no value/activity in the data used for the pivot table. At a cosmetic level, it looks better and more consistent with all numbers as the data.

Excel Pivot Tables has an option to quickly replace blank cells with zeroes.

Here is how to do this:

1. Right-click any cell in the Pivot Table and select Pivot Table Options.[![Replace-Blank-Cells-with-Zeros-Pivot-Tables-PT-Options-1.png](https://kbase.myopensoft.net/uploads/images/gallery/2023-09/scaled-1680-/D7zeUSOKBq6rEC2d-replace-blank-cells-with-zeros-pivot-tables-pt-options-1.png)](https://kbase.myopensoft.net/uploads/images/gallery/2023-09/D7zeUSOKBq6rEC2d-replace-blank-cells-with-zeros-pivot-tables-pt-options-1.png)
2. In Pivot Table Options Dialogue Box, within the Layout & Format tab, make sure that the For Empty cells show option is checked, and enter 0 in the field next to it.
3. *If you want to can replace blank cells with text such as NA or No Sales.*[![Replace-Blank-Cells-with-Zeros-Pivot-Tables-Enter-0.png](https://kbase.myopensoft.net/uploads/images/gallery/2023-09/scaled-1680-/Qpwd4eYkGMX5gvzR-replace-blank-cells-with-zeros-pivot-tables-enter-0.png)](https://kbase.myopensoft.net/uploads/images/gallery/2023-09/Qpwd4eYkGMX5gvzR-replace-blank-cells-with-zeros-pivot-tables-enter-0.png)
4. Click OK.

That’s it! Now all the blank cells would automatically show 0.

[![Replace-Blank-Cells-with-Zeros-Pivot-Tables-PT-with-0.png](https://kbase.myopensoft.net/uploads/images/gallery/2023-09/scaled-1680-/0bQtUTRKkEkuEmxl-replace-blank-cells-with-zeros-pivot-tables-pt-with-0.png)](https://kbase.myopensoft.net/uploads/images/gallery/2023-09/0bQtUTRKkEkuEmxl-replace-blank-cells-with-zeros-pivot-tables-pt-with-0.png)

# Testing

# <a name="_Toc167712286"></a>**<span lang="MS" style="font-size: 14.0pt; font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial; color: black;"><span style="mso-list: Ignore;">1<span style="font: 7.0pt 'Times New Roman';"> </span></span></span>****<span lang="MS" style="font-size: 14.0pt; font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial; color: windowtext;">Pengenalan</span>**

## <a name="_Toc167712287"></a>**<span lang="MS" style="font-size: 12.0pt; font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial; color: black;"><span style="mso-list: Ignore;">1.1<span style="font: 7.0pt 'Times New Roman';"> </span></span></span>****<span lang="MS" style="font-size: 12.0pt; font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial; color: windowtext;">Tujuan Sistem</span>**

<a name="_heading=h.4d34og8"></a><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;">Tujuan pembangunan Sistem Skim Penstabilan Harga Minyak Masak atau dikenali sebagai eCOSS adalah untuk menaiktaraf sistem sedia ada bagi meningkatkan kualiti dan kecekapan sistem yang digunakan oleh pihak KPDN di peringkat ibu pejabat dan negeri. Pembangunan sistem ini mestilah memenuhi keperluan berikut:</span>

<span lang="MS" style="font-family: 'Arial MT'; mso-fareast-font-family: 'Arial MT'; mso-bidi-font-family: 'Arial MT';"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt 'Times New Roman';"> </span></span></span><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;">Membina sebuah platform yang berupaya untuk melaksanakan kawalan pembelian minyak masak bersubsidi yang lebih sistematik dan komprehensif selaras dengan tatacara dan pekeliling yang digariskan.</span>

<span lang="MS" style="font-family: 'Arial MT'; mso-fareast-font-family: 'Arial MT'; mso-bidi-font-family: 'Arial MT';"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt 'Times New Roman';"> </span></span></span><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;">Mempertingkatkan kecekapan sistem agar data dan maklumat yang diperlukan dapat dijana dengan cepat dari semasa ke semasa.</span>

<span lang="MS" style="font-family: 'Arial MT'; mso-fareast-font-family: 'Arial MT'; mso-bidi-font-family: 'Arial MT';"><span style="mso-list: Ignore;">c)<span style="font: 7.0pt 'Times New Roman';"> </span></span></span><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;">Integrasi dengan sistem dalaman dan luaran untuk memperoleh maklumat berkaitan bagi pembangunan aplikasi mudah alih.</span>

<span lang="MS" style="font-family: 'Arial MT'; mso-fareast-font-family: 'Arial MT'; mso-bidi-font-family: 'Arial MT';"><span style="mso-list: Ignore;">d)<span style="font: 7.0pt 'Times New Roman';"> </span></span></span><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;">Menyediakan sistem yang mudah digunakan oleh pengguna dalaman ataupun awam.</span>

<span lang="MS" style="font-family: 'Arial MT'; mso-fareast-font-family: 'Arial MT'; mso-bidi-font-family: 'Arial MT';"><span style="mso-list: Ignore;">e)<span style="font: 7.0pt 'Times New Roman';"> </span></span></span><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;">Memberi kepercayaan kepada pengguna sistem dan merangkumi teknologi serta inovasi terkini.</span>

<span lang="MS" style="font-family: 'Arial MT'; mso-fareast-font-family: 'Arial MT'; mso-bidi-font-family: 'Arial MT';"><span style="mso-list: Ignore;">f)<span style="font: 7.0pt 'Times New Roman';"> </span></span></span><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;">Sistem dibangunkan menggunakan infrastruktur Kementerian yang sedia ada, mesra pengguna dan mempunyai ciri-ciri keselamatan yang tinggi.</span>

## <a name="_Toc167712288"></a>**<span lang="MS" style="font-size: 12.0pt; font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial; color: black;"><span style="mso-list: Ignore;">1.2<span style="font: 7.0pt 'Times New Roman';"> </span></span></span>****<span lang="MS" style="font-size: 12.0pt; font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial; color: windowtext;">Skop Sistem</span>**

<span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;">Skop Sistem eCOSS yang akan dibangunkan merangkumi perkara berikut:</span>

<a name="_heading=h.17dp8vu"></a><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt 'Times New Roman';"> </span></span></span><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;">Membangunkan fungsi pengekstrakan Data Dokumen (*Document Data Extraction)* bagi **Modul Pendaftaran Syarikat**, **Modul Jualan** dan modul lain yang terlibat. Fungsi ini akan digunakan untuk pengecaman aksara optikal atau *Optical Character Recognition* (OCR) untuk pengesahan dan penyemakan dokumen yang dimuat naik oleh pengguna eCOSS ke dalam sistem.</span>

<span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt 'Times New Roman';"> </span></span></span><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;">Membangunkan **Modul Kawalan Rantaian Pengedaran** mengikut rantaian pengedaran minyak masak eCOSS seperti berikut:</span>

<span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">i.<span style="font: 7.0pt 'Times New Roman';"> </span></span></span><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;">Rantaian Pengedaran: Pengilang ke Syarikat Pembungkus</span>

<span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">ii.<span style="font: 7.0pt 'Times New Roman';"> </span></span></span><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;">Rantaian Pengedaran: Syarikat Pembungkus ke Pemborong</span>

<span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">iii.<span style="font: 7.0pt 'Times New Roman';"> </span></span></span><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;">Rantaian Pengedaran: Syarikat Pembungkus ke Peruncit</span>

<span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">iv.<span style="font: 7.0pt 'Times New Roman';"> </span></span></span><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;">Rantaian Pengedaran: Syarikat Pemborong ke Pemborong</span>

<span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">v.<span style="font: 7.0pt 'Times New Roman';"> </span></span></span><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;">Rantaian Pengedaran: Syarikat Pemborong ke Peruncit</span>

<span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">vi.<span style="font: 7.0pt 'Times New Roman';"> </span></span></span><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;">Rantaian Pengedaran: Pengilang &amp; Pembungkus ke Pemborong</span>

<span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">vii.<span style="font: 7.0pt 'Times New Roman';"> </span></span></span><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;">Rantaian Pengedaran: Pengilang &amp; Pembungkus ke Peruncit</span>

<span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">viii.<span style="font: 7.0pt 'Times New Roman';"> </span></span></span><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;">Rantaian Penjualan oleh Syarikat Peruncit ke Pengguna</span>

<span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">c)<span style="font: 7.0pt 'Times New Roman';"> </span></span></span><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;">Membangunkan **aplikasi mudah alih** eCOSS yang mengambil kira semua kriteria pelaksanaan kaedah subsidi bersasar minyak masak seperti berikut:</span>

<span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">i.<span style="font: 7.0pt 'Times New Roman';"> </span></span></span><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;">Kelayakan Kumpulan Sasar</span>

<span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">ii.<span style="font: 7.0pt 'Times New Roman';"> </span></span></span><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;">Nilai Subsidi</span>

<span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">iii.<span style="font: 7.0pt 'Times New Roman';"> </span></span></span><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;">Lain – lain (Tertakluk kepada keperluan Kementerian dan Kerajaan).</span>

<span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">d)<span style="font: 7.0pt 'Times New Roman';"> </span></span></span><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;">Menyediakan penyelesaian integrasi dengan sistem dan data seperti berikut:</span>

<span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">i.<span style="font: 7.0pt 'Times New Roman';"> </span></span></span><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;">Sistem/ Data Dalaman KPDN</span>

<span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">ii.<span style="font: 7.0pt 'Times New Roman';"> </span></span></span><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;">SSM</span>

<span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">iii.<span style="font: 7.0pt 'Times New Roman';"> </span></span></span><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;">Sistem E-mail</span>

<span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">iv.<span style="font: 7.0pt 'Times New Roman';"> </span></span></span><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;">Data JPN (Status Hidup dan Mati)</span>

<span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">v.<span style="font: 7.0pt 'Times New Roman';"> </span></span></span><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;">Sistem Perbankan</span>

<span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">vi.<span style="font: 7.0pt 'Times New Roman';"> </span></span></span><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;">eKasih</span>

<span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">vii.<span style="font: 7.0pt 'Times New Roman';"> </span></span></span><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;">LHDN (Data BKM dan Data Percukaian)</span>

<span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">viii.<span style="font: 7.0pt 'Times New Roman';"> </span></span></span><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;">Jabatan Perangkaan Malaysian (DOSM)</span>

<span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">ix.<span style="font: 7.0pt 'Times New Roman';"> </span></span></span><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;">Sistem Pangkalan Data Utama (PADU)</span>

<span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">e)<span style="font: 7.0pt 'Times New Roman';"> </span></span></span><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;">Membangunkan **Modul Kawalan Akses Pengguna** bagi aplikasi mudah alih eCOSS.</span>

<span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">f)<span style="font: 7.0pt 'Times New Roman';"> </span></span></span><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;">Membangunkan **hab integrasi iGFMAS** untuk **lima (5) connector** bagi tujuan integrasi Sistem eCOSS dan Sistem iGFMAS JANM.</span>

**<span lang="MS" style="font-size: 12.0pt; font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial; background: yellow; mso-highlight: yellow;"> </span>**

<span lang="MS" style="font-size: 11.0pt; line-height: 107%; font-family: 'Calibri',sans-serif; mso-fareast-font-family: Calibri; mso-ansi-language: MS; mso-fareast-language: EN-AU; mso-bidi-language: AR-SA;">  
</span>

**<span lang="MS" style="font-size: 12.0pt; line-height: 107%; font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;"> </span>**

## <a name="_Toc167712289"></a>**<span lang="MS" style="font-size: 12.0pt; font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial; color: black;"><span style="mso-list: Ignore;">1.3<span style="font: 7.0pt 'Times New Roman';"> </span></span></span>****<span lang="MS" style="font-size: 12.0pt; font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial; color: windowtext;">Senarai Aktor Sistem</span>**

<span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;">Jadual 1 merupakan senarai aktor yang dikenalpasti terlibat dengan Sistem eCOSS ini.<a name="_heading=h.2250f4o"></a></span>

<a name="_Toc167712572"></a><span lang="MS" style="font-size: 9.0pt; mso-bidi-font-size: 7.0pt; color: windowtext;">Jadual </span><span style="mso-bookmark: _Toc167712572;"><span lang="MS" style="font-size: 9.0pt; mso-bidi-font-size: 7.0pt; color: windowtext;"><span style="mso-no-proof: yes;">1</span></span></span><span style="mso-bookmark: _Toc167712572;"><span lang="MS" style="font-size: 9.0pt; mso-bidi-font-size: 7.0pt; color: windowtext;"><span style="mso-no-proof: yes;">: Senarai Aktor Sistem</span></span></span>

<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" id="bkmrk-aktor-keterangan-adm" style="margin-left: 56.45pt; border-collapse: collapse; mso-table-layout-alt: fixed; border: none; mso-border-alt: solid gray .5pt; mso-yfti-tbllook: 1024; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-border-insideh: .5pt solid gray; mso-border-insidev: .5pt solid gray;" width="529"><thead><tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes; height: 26.0pt;"><td style="width: 132.3pt; border: solid gray 1.0pt; mso-border-alt: solid gray .5pt; background: #F2F2F2; padding: 0cm 5.4pt 0cm 5.4pt; height: 26.0pt;" width="176">**<span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial; color: black; mso-color-alt: windowtext;">Aktor</span>**

</td><td style="width: 264.6pt; border: solid gray 1.0pt; border-left: none; mso-border-left-alt: solid gray .5pt; mso-border-alt: solid gray .5pt; background: #F2F2F2; padding: 0cm 5.4pt 0cm 5.4pt; height: 26.0pt;" width="353">**<span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial; color: black; mso-color-alt: windowtext;">Keterangan</span>**

</td></tr></thead><tbody><tr style="mso-yfti-irow: 1; height: 41.15pt;"><td style="width: 132.3pt; border: solid gray 1.0pt; border-top: none; mso-border-top-alt: solid gray .5pt; mso-border-alt: solid gray .5pt; background: white; padding: 0cm 5.4pt 0cm 5.4pt; height: 41.15pt;" valign="top" width="176"><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial; color: black; mso-color-alt: windowtext;">Admin Sistem/ Admin Syarikat</span>

</td><td style="width: 264.6pt; border-top: none; border-left: none; border-bottom: solid gray 1.0pt; border-right: solid gray 1.0pt; mso-border-top-alt: solid gray .5pt; mso-border-left-alt: solid gray .5pt; mso-border-alt: solid gray .5pt; padding: 0cm 5.4pt 0cm 5.4pt; height: 41.15pt;" valign="top" width="353"><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;">Pentadbir kepada sistem dan bertanggungjawab menguruskan dan mengawal selia sistem.</span>

</td></tr><tr style="mso-yfti-irow: 2; height: 41.15pt;"><td style="width: 132.3pt; border: solid gray 1.0pt; border-top: none; mso-border-top-alt: solid gray .5pt; mso-border-alt: solid gray .5pt; background: white; padding: 0cm 5.4pt 0cm 5.4pt; height: 41.15pt;" width="176"><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial; color: black; mso-color-alt: windowtext;">Pengguna Awam/ Peniaga Mikro</span>

</td><td style="width: 264.6pt; border-top: none; border-left: none; border-bottom: solid gray 1.0pt; border-right: solid gray 1.0pt; mso-border-top-alt: solid gray .5pt; mso-border-left-alt: solid gray .5pt; mso-border-alt: solid gray .5pt; padding: 0cm 5.4pt 0cm 5.4pt; height: 41.15pt;" width="353"><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;">Pengguna sistem yang terdiri daripada orang/ pengguna akhir yang membeli dan menggunakan sesuatu produk atau perkhidmatan daripada peruncit.</span>

</td></tr><tr style="mso-yfti-irow: 3; height: 41.15pt;"><td style="width: 132.3pt; border: solid gray 1.0pt; border-top: none; mso-border-top-alt: solid gray .5pt; mso-border-alt: solid gray .5pt; background: white; padding: 0cm 5.4pt 0cm 5.4pt; height: 41.15pt;" valign="top" width="176"><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial; color: black; mso-color-alt: windowtext;">Pemandu</span>

</td><td style="width: 264.6pt; border-top: none; border-left: none; border-bottom: solid gray 1.0pt; border-right: solid gray 1.0pt; mso-border-top-alt: solid gray .5pt; mso-border-left-alt: solid gray .5pt; mso-border-alt: solid gray .5pt; padding: 0cm 5.4pt 0cm 5.4pt; height: 41.15pt;" valign="top" width="353"><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;">Entiti yang melakukan penghantaran produk daripada penjual kepada pembeli.</span>

</td></tr><tr style="mso-yfti-irow: 4; height: 41.15pt;"><td style="width: 132.3pt; border: solid gray 1.0pt; border-top: none; mso-border-top-alt: solid gray .5pt; mso-border-alt: solid gray .5pt; background: white; padding: 0cm 5.4pt 0cm 5.4pt; height: 41.15pt;" valign="top" width="176"><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial; color: black; mso-color-alt: windowtext;">Pelapor</span>

</td><td style="width: 264.6pt; border-top: none; border-left: none; border-bottom: solid gray 1.0pt; border-right: solid gray 1.0pt; mso-border-top-alt: solid gray .5pt; mso-border-left-alt: solid gray .5pt; mso-border-alt: solid gray .5pt; padding: 0cm 5.4pt 0cm 5.4pt; height: 41.15pt;" valign="top" width="353"><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;">Entiti yang melaporkan salah laku dan kesalahan pemandu kepada KPDN atau Kilang atau Syarikat.</span>

</td></tr><tr style="mso-yfti-irow: 5; height: 41.15pt;"><td style="width: 132.3pt; border: solid gray 1.0pt; border-top: none; mso-border-top-alt: solid gray .5pt; mso-border-alt: solid gray .5pt; background: white; padding: 0cm 5.4pt 0cm 5.4pt; height: 41.15pt;" width="176"><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial; color: black; mso-color-alt: windowtext;">Pengilang</span>

</td><td style="width: 264.6pt; border-top: none; border-left: none; border-bottom: solid gray 1.0pt; border-right: solid gray 1.0pt; mso-border-top-alt: solid gray .5pt; mso-border-left-alt: solid gray .5pt; mso-border-alt: solid gray .5pt; padding: 0cm 5.4pt 0cm 5.4pt; height: 41.15pt;" width="353"><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;">Entiti yang membekalkan minyak masak sawit tulen kepada syarikat pembungkus.</span>

</td></tr><tr style="mso-yfti-irow: 6; height: 41.15pt;"><td style="width: 132.3pt; border: solid gray 1.0pt; border-top: none; mso-border-top-alt: solid gray .5pt; mso-border-alt: solid gray .5pt; background: white; padding: 0cm 5.4pt 0cm 5.4pt; height: 41.15pt;" width="176"><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial; color: black; mso-color-alt: windowtext;">Pengilang &amp; Pembungkus</span>

</td><td style="width: 264.6pt; border-top: none; border-left: none; border-bottom: solid gray 1.0pt; border-right: solid gray 1.0pt; mso-border-top-alt: solid gray .5pt; mso-border-left-alt: solid gray .5pt; mso-border-alt: solid gray .5pt; padding: 0cm 5.4pt 0cm 5.4pt; height: 41.15pt;" width="353"><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;">Pengilang yang melakukan aktiviti pembungkusan minyak masak subsidi pek polibeg 1kg.</span>

</td></tr><tr style="mso-yfti-irow: 7; height: 41.15pt;"><td style="width: 132.3pt; border: solid gray 1.0pt; border-top: none; mso-border-top-alt: solid gray .5pt; mso-border-alt: solid gray .5pt; background: white; padding: 0cm 5.4pt 0cm 5.4pt; height: 41.15pt;" width="176"><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial; color: black; mso-color-alt: windowtext;">Pembungkus</span>

</td><td style="width: 264.6pt; border-top: none; border-left: none; border-bottom: solid gray 1.0pt; border-right: solid gray 1.0pt; mso-border-top-alt: solid gray .5pt; mso-border-left-alt: solid gray .5pt; mso-border-alt: solid gray .5pt; padding: 0cm 5.4pt 0cm 5.4pt; height: 41.15pt;" width="353"><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;">Entiti yang memiliki dan menjalankan aktiviti pembungkusan minyak masak subsidi pek polibeg 1kg.</span>

</td></tr><tr style="mso-yfti-irow: 8; height: 41.15pt;"><td style="width: 132.3pt; border: solid gray 1.0pt; border-top: none; mso-border-top-alt: solid gray .5pt; mso-border-alt: solid gray .5pt; background: white; padding: 0cm 5.4pt 0cm 5.4pt; height: 41.15pt;" width="176"><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial; color: black; mso-color-alt: windowtext;">Pemborong</span>

</td><td style="width: 264.6pt; border-top: none; border-left: none; border-bottom: solid gray 1.0pt; border-right: solid gray 1.0pt; mso-border-top-alt: solid gray .5pt; mso-border-left-alt: solid gray .5pt; mso-border-alt: solid gray .5pt; padding: 0cm 5.4pt 0cm 5.4pt; height: 41.15pt;" width="353"><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;">Entiti yang membeli minyak masak daripada pembungkus dan membekalkan kepada pemborong atau peruncit.</span>

</td></tr><tr style="mso-yfti-irow: 9; height: 41.15pt;"><td style="width: 132.3pt; border: solid gray 1.0pt; border-top: none; mso-border-top-alt: solid gray .5pt; mso-border-alt: solid gray .5pt; background: white; padding: 0cm 5.4pt 0cm 5.4pt; height: 41.15pt;" width="176"><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial; color: black; mso-color-alt: windowtext;">Peruncit</span>

</td><td style="width: 264.6pt; border-top: none; border-left: none; border-bottom: solid gray 1.0pt; border-right: solid gray 1.0pt; mso-border-top-alt: solid gray .5pt; mso-border-left-alt: solid gray .5pt; mso-border-alt: solid gray .5pt; padding: 0cm 5.4pt 0cm 5.4pt; height: 41.15pt;" width="353"><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;">Entiti yang membeli minyak masak daripada pembungkus atau pemborong dan menjualnya kepada pengguna akhir.</span>

</td></tr><tr style="mso-yfti-irow: 10; height: 41.15pt;"><td style="width: 132.3pt; border: solid gray 1.0pt; border-top: none; mso-border-top-alt: solid gray .5pt; mso-border-alt: solid gray .5pt; background: white; padding: 0cm 5.4pt 0cm 5.4pt; height: 41.15pt;" valign="top" width="176"><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial; color: black; mso-color-alt: windowtext;">Pegawai KPDN</span>

</td><td style="width: 264.6pt; border-top: none; border-left: none; border-bottom: solid gray 1.0pt; border-right: solid gray 1.0pt; mso-border-top-alt: solid gray .5pt; mso-border-left-alt: solid gray .5pt; mso-border-alt: solid gray .5pt; padding: 0cm 5.4pt 0cm 5.4pt; height: 41.15pt;" valign="top" width="353"><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;">Orang yang bertanggungjawab untuk melaksanakan semakan dan pengesahan akan permohonan dan transaksi yang didaftarkan di dalam sistem.</span>

</td></tr><tr style="mso-yfti-irow: 11; mso-yfti-lastrow: yes; height: 41.15pt;"><td style="width: 132.3pt; border: solid gray 1.0pt; border-top: none; mso-border-top-alt: solid gray .5pt; mso-border-alt: solid gray .5pt; background: white; padding: 0cm 5.4pt 0cm 5.4pt; height: 41.15pt;" width="176"><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial; color: black; mso-color-alt: windowtext;">Penguatkuasa</span>

</td><td style="width: 264.6pt; border-top: none; border-left: none; border-bottom: solid gray 1.0pt; border-right: solid gray 1.0pt; mso-border-top-alt: solid gray .5pt; mso-border-left-alt: solid gray .5pt; mso-border-alt: solid gray .5pt; padding: 0cm 5.4pt 0cm 5.4pt; height: 41.15pt;" width="353"><span lang="MS" style="font-family: 'Arial',sans-serif; mso-fareast-font-family: Arial;">Orang yang bertanggungjawab untuk melaksanakan naziran dan melihat penjualan dan pembelian minyak masak yang telah direkodkan oleh kilang, pembungkus, pemborong dan peruncit dalam sistem eCOSS.</span>

</td></tr></tbody></table>