Hi Jlim, thanks for the question.
Well USM do need to take attendance to make sure all students attended the classes and able to follow the learning. But as now they are doing online courses, classes are conducted online and recorded, even if they don't you can recorded yourself. You can catch up after you done the call with the recorded video (make sure you did so because the class is definitely not easy 😂)
So I believe it shall not be a problem for you to “attend” all the classes, just make sure you in the online session and take attendance, you are free to take up the calls. You may need a second device if your work calls is done with Teams, Zooms or other online conferencing tool to avoid mix of audio.
All the best!