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The Influence of Zakat and Taxes in Achieving the Sustainable Development Goals (SDG) 天课和税收对实现可持续发展目标的影响
IF 0.1 Pub Date : 2022-06-30 DOI: 10.7187/gjatsi062022-6
Siti Noorbiah, M. R., Najahudin, L.
The Sustainable Development Goals (SDGs) are a plan to be achieved in 2030. Its main focus is on developing the country sustainably, eradicating poverty, hunger, and education, which are problems for developing countries. A total of 17 goals are set where all parties, bodies, organizations need to move towards the SDGs. Thus, this study looks at the influence of zakat and taxes as two important instruments towards achieving the SDGs. This study uses a qualitative method in which relevant materials and information are obtained through documentation and history. The study found that zakat and taxes have a positive influence in achieving the SDGs. Therefore, the results of this study can help policymakers set requirements in the calculation of SDGs data and be a guide for researchers to explore other mediums to realize the goals of the plan. The study can also be expanded to other Islamic financial instruments such as sadaqah, waqf, hibah, etc.
可持续发展目标是要在2030年实现的一项计划。它的主要重点是可持续发展国家,消除贫困、饥饿和教育,这些都是发展中国家面临的问题。总共设定了17个目标,所有各方、机构和组织都需要朝着可持续发展目标前进。因此,本研究着眼于天课和税收作为实现可持续发展目标的两个重要工具的影响。本研究采用定性方法,通过文献资料和历史资料获取相关资料和信息。研究发现,天课和税收对实现可持续发展目标具有积极影响。因此,本研究的结果可以帮助政策制定者在SDGs数据的计算中设定要求,并指导研究人员探索实现计划目标的其他媒介。该研究还可以扩展到其他伊斯兰金融工具,如sadaqah、waqf、hibah等。
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引用次数: 2
A Study on Solar Radio Burst Associated with Highest Solar Flare during Solar Cycle 24 第24太阳活动周期与太阳耀斑最大值相关的太阳射电暴研究
IF 0.1 Pub Date : 2022-06-30 DOI: 10.7187/gjatsi062022-9
Nashwa, M.I., Hamidi, Z. S.
In Chapter 3 of the Qur’an (surat Alī ‘Imrān), verse 190, God stated that the creation of the heavens and the Earth is a sign for people of understanding. Such creation includes solar activities such as solar radio bursts and solar flares. Solar flares are one of the most magnificent and powerful phenomena in our solar system. Magnetic pulses are defined as bursts of 1027 Joule released in a short period. In common with solar flares (SRBT-III), solar radio bursts of type III are observed. Solar flare data has been sourced from the space weather website, and SRBT-III data was obtained from e-CALLISTO. Due to the interruption caused by a solar flare, the analysis of solar radio bursts is crucial for future research into the role of space weather. This paper studies the most powerful solar flare from 2017 by analyzing its association with a solar radio burst. Solar radio burst type III was observed at Glasgow and Blein stations between (45-80) MHz and (1040-1400) MHz, respectively. From the frequency range, the solar radio burst can be classified under the group type burst.
在《古兰经》第三章(Imrān)第190节中,真主说,创造天地是人们明理的标志。这种创造包括太阳活动,如太阳射电暴和太阳耀斑。太阳耀斑是太阳系中最壮观、最强大的现象之一。磁脉冲被定义为在短时间内释放出1027焦耳的脉冲。与太阳耀斑(SRBT-III)一样,III型太阳射电爆发也被观测到。太阳耀斑数据来自空间气象网站,SRBT-III数据来自e-CALLISTO。由于太阳耀斑造成的中断,对太阳射电爆发的分析对于未来研究空间天气的作用至关重要。本文通过分析2017年最强大的太阳耀斑与太阳射电暴的关系,研究了它。第三型太阳射电暴分别在格拉斯哥和布莱恩站(45-80)兆赫和(1040-1400)兆赫之间观测到。从频率范围来看,太阳射电暴可分为群型射电暴。
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引用次数: 0
Analisis Kualiti Item Menilai Program Usahawan Asnaf di Wilayah Persekutuan Menggunakan Model Rasch
IF 0.1 Pub Date : 2022-06-30 DOI: 10.7187/gjatsi062022-13
Mohd Afandi, M.R., Najahudin, L.
Majlis Agama Islam Wilayah Persekutuan (MAIWP) telah mengagihkan zakat melalui program usahawan asnaf untuk meningkatkan taraf ekonomi mereka. Untuk lebih optimum, penyelidikan dilakukan bagi menilai keberkesanan program tersebut melalui satu instrumen soal selidik. Namun, tahap pengukuran instrumen ini perlu disemak, justeru kertas ini bertujuan untuk menganalisis kualiti itemnya bagi menilai program usahawan dalam kalangan asnaf tersebut. Analisis dilakukan terhadap set soal selidik mengandungi 77 item yang diedarkan kepada 53 responden melalui data asnaf MAIWP. Data yang diperoleh dianalisis menggunakan Model Pengukuran Rasch. Kualiti item soal selidik tersebut dinilai melalui tiga aspek, iaitu kebolehpercayaan, polariti item (PTMEA CORR) dan kesepadanan (infit / outfit MNSQ dan z-std). Hasil kajian menunjukkan indeks kebolehpercayaan bagi item adalah tinggi dengan r=0.93 serta Cronbach alpha 0.97 dengan nilai pengasingan (separation) item adalah 3.52. Sebanyak 76 item boleh digunakan kerana nilai PTMEA CORR adalah positif antara +0.42logit hingga +0.77logit. Ujian kesepadanan kebanyakan item tersebut turut menunjukkan nilai jumlah min infit MNSQ dan SD adalah antara +0.69logit hingga +1.35logit. Satu item, Q024 berada di julat pengguguran dengan nilai PTMEA CORR negatif dan terkeluar daripada julat infit MNSQ (0.5 - 1.5) serta z-std (+/- 2.0). Soal selidik ini dinilai baik dengan satu (1) item dicadangkan digugurkan, dua (2) item dipertimbangkan untuk digugurkan sementara bakinya 74 item dikekalkan. Instrumen ini boleh digunakan oleh para penyelidik untuk mengukur perkara yang sama di mana-mana institusi di seluruh negara.
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引用次数: 1
Corporate Social Responsibility and Customer Loyalty: Exploring the Roles of Customer Satisfaction and Brand Image of Company 企业社会责任与顾客忠诚:顾客满意与企业品牌形象的关系探讨
IF 0.1 Pub Date : 2022-02-28 DOI: 10.7187/gjatsi022022-4
Salmi Mohd Isa, Khusza’eran Mohamed
Corporate Social Responsibility (CSR) has become an important part of organisations from various industries. Besides producing quality goods and services, and carrying out just the usual roles, companies are also now expected to be more sociably responsible. Recently, the electricity provider in Malaysia has come under spotlight due to looming regulatory changes. Contestable market or liberalisation in the local utility sector is vital as it provides customers alternate solutions with additional choices and flexibility when buying electricity. However, with the news of possible liberalisation that will occur, it is necessary for the company to know if customers will stay loyal when new competitors arrive. The aim paper is to study how CSR impact customer loyalty in electricity company. This cross-sectional study is conducted through a self-administered questionnaire. The partial least squares–structural equation model is also used to examine how the company brand image and satisfaction mediates customer responses to CSR dimensions. The research has proven that CSR has significant impact on customer loyalty. In this regard, the findings will encourage electricity industry players to consider CSR as part of their business strategy to improve their customer satisfaction and brand image respectively towards sustainable business development.
企业社会责任(CSR)已成为各行各业组织的重要组成部分。除了提供优质的商品和服务,履行日常职责外,企业现在还被要求承担更多的社会责任。最近,由于即将到来的监管改革,马来西亚的电力供应商成为了人们关注的焦点。可竞争的市场或当地公用事业部门的自由化至关重要,因为它为客户在购买电力时提供了额外的选择和灵活性的替代解决方案。然而,随着可能出现的自由化消息的出现,该公司有必要知道,当新的竞争对手到来时,客户是否会保持忠诚。本文旨在研究电力企业社会责任对客户忠诚度的影响。本横断面研究是通过自我管理问卷进行的。偏最小二乘结构方程模型也被用来检验公司品牌形象和满意度如何中介客户对企业社会责任维度的反应。研究证明企业社会责任对顾客忠诚度有显著影响。在这方面,调查结果将鼓励电力业者考虑将企业社会责任作为其业务策略的一部分,以提高客户满意度和品牌形象,从而实现业务的可持续发展。
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引用次数: 0
Purchasing Behavior: Mediating Roles of Brand Personality and Religiosity in the Purchase of Halal Cosmetics 购买行为:品牌个性和宗教信仰在清真化妆品购买中的中介作用
IF 0.1 Pub Date : 2022-02-28 DOI: 10.7187/gjatsi022022-12
Nurafni Rubiyanti, Zurina Mohaidin, Mohsen Ali Murshid
The purpose of this paper is to add to the body of knowledge about brand personality and consumer behaviour to purchase Halal cosmetic products. This study examines the effect of brand personality on the actual purchase of Halal cosmetics products, as well as the moderating effect of religiosity on this relationship. In this study, the population includes Muslim women in Indonesia who have purchased halal cosmetic. The population are represented by 6 big islands in Indonesia and involves 500 respondents. This study was conducted by sending the target population an email invitation to complete an online survey and using social networking using snowball sampling. The data analysis method used is the SEM-PLS approach which is based on the SmartPLS version of 3.2.7. The study found that brand personality has a significant influence on consumers’ actual purchase behaviour. Another finding from this study is that religiosity does not have a moderating effect on the relationship between brand personality and actual purchases. Future research can continue the research of brand personality to other similar industries in other countries and not just the halal cosmetics industry in Indonesia.
本文的目的是增加知识的主体关于品牌个性和消费者行为购买清真化妆品。本研究考察品牌个性对消费者实际购买清真化妆品的影响,以及宗教信仰对这种关系的调节作用。在这项研究中,人口包括购买清真化妆品的印度尼西亚穆斯林妇女。人口分布在印度尼西亚的6个大岛,涉及500名受访者。本研究通过向目标人群发送电子邮件邀请他们完成在线调查,并使用滚雪球抽样的社交网络进行。使用的数据分析方法是基于SmartPLS 3.2.7版本的SEM-PLS方法。研究发现,品牌个性对消费者的实际购买行为有显著影响。本研究的另一个发现是,宗教信仰对品牌个性和实际购买之间的关系没有调节作用。未来的研究可以将品牌个性的研究延续到其他国家的其他类似行业,而不仅仅是印尼的清真化妆品行业。
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引用次数: 8
The Covid-19 Pandemic Response: A Study of Teleworking During the Malaysian MCO: What Penang Employees Had to Say 2019冠状病毒病大流行应对:马来西亚MCO期间远程办公研究:槟城员工要说什么
IF 0.1 Pub Date : 2022-02-28 DOI: 10.7187/gjatsi022022-7
Rosly Othman, Teoh Ai Ping
One of the main effects of the Covid-19 pandemic is the working arrangement of many employees to work from home across occupations. It is understood that when unplanned change needs to be implemented, employees from some employment groups who had very little experience with working from home have to embrace the new arrangement while employees across employment who preferred to work from home, are now able to jump into such working arrangements. Consequently, the blanket arrangement to work from home may affect the employees differently. Determining the conditions that positively support teleworking will ensure companies to be more prepared if the needs arise in the future or even to continuously implement such arrangement in relation to the current situation. A descriptive qualitative study was conducted in Penang and a total of sixteen employees were approached for the study. The participants in the study were purposively selected to ensure best contribution to the issues highlighted in the study. In general, many of the participants have mixed feelings towards teleworking and some of them had no intention of continuing with teleworking in the future. Based on the thematic analysis, results showed that three themes emerged from the data and they are: conflict of commitment, context, and proficiencies.
Covid-19大流行的主要影响之一是许多员工的工作安排是跨职业在家工作。据了解,当需要实施计划外的改变时,一些就业群体中很少有在家工作经验的员工必须接受新的安排,而其他就业群体中更喜欢在家工作的员工现在可以接受这种工作安排。因此,在家工作的一揽子安排可能会对员工产生不同的影响。确定积极支持远程办公的条件将确保公司在未来出现需求时做好更充分的准备,甚至可以根据当前情况继续实施这种安排。在槟城进行了一项描述性定性研究,共有16名员工参与了这项研究。研究中的参与者是有目的选择的,以确保对研究中突出的问题做出最大贡献。总的来说,许多受访者对远程办公的看法是复杂的,有些人并没有打算在未来继续使用远程办公。在主题分析的基础上,结果显示数据中出现了三个主题,它们是:承诺冲突、语境和熟练程度。
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引用次数: 0
Impact of Audit Firm Characteristics on Audit Quality: A Study of Business Sustainability Strategy 审计事务所特征对审计质量的影响:基于企业可持续发展战略的研究
IF 0.1 Pub Date : 2022-02-28 DOI: 10.7187/gjatsi022022-11
Muhammad Shabir Shaharudin, Anwar Allah Pitchay, Yuvaraj Ganesan
The aim of this paper is to investigate the impact of audit characteristics such as, audit firm size, audit fees, non-audit fees and audit firm age on Audit Quality (AQ) of the Malaysian Listed Companies. The research design of this study is quantitative analysis based on the secondary data and the unit of analysis is the organizational level. This study employs a cross‐sectional regression analysis of 201 firms listed on Bursa Malaysia. Smart-PLS were used to estimate the relationships proposed in the hypothesis. Overall, the finding shows that, audit fee, non-audit fee and audit firm size does have a positive significant with AQ. Unexpectedly, the audit firm age has a negative effect on AQ. This research contributes to audit literature by growing the academic ‘s knowledge. Further, the study fill-up the gap in literature by provides empirical evidence on the seldom-used audit firm age as one of the audit firm characteristics. This study could be benefits policymakers, especially the Malaysia Institute of Accountants (MIA) to come up with more policies that can enhance the AQ. Moreover, this study also could help the shareholder and management as a guide on which audit characteristics that they need to focus on a better understanding of financial reporting quality.
本文旨在探讨审计事务所规模、审计费用、非审计费用和审计事务所年龄等审计特征对马来西亚上市公司审计质量的影响。本研究的研究设计是基于二手数据的定量分析,分析单位为组织层面。本研究采用横断面回归分析在马来西亚证券交易所上市的201家公司。使用Smart-PLS来估计假设中提出的关系。总体而言,研究结果表明,审计收费、非审计收费和审计事务所规模对企业心理素质具有显著的正向影响,而审计事务所年龄对企业心理素质具有显著的负向影响。此外,本研究还提供了审计事务所年龄作为审计事务所特征之一的实证证据,填补了文献的空白。本研究可能有利于政策制定者,特别是马来西亚会计师协会(MIA)提出更多可以提高AQ的政策。此外,本研究还可以帮助股东和管理层作为他们需要关注哪些审计特征的指南,以更好地了解财务报告质量。
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引用次数: 0
Corporate Sustainability Performance and Firm Value: Examining Listed Nigerian Petroleum Companies from Stakeholder and Agency Theories’ Perspectives 企业可持续发展绩效与企业价值:基于利益相关者与代理理论的尼日利亚石油上市公司研究
IF 0.1 Pub Date : 2022-02-28 DOI: 10.7187/gjatsi022022-2
Mahmud Bashiru, Fathyah Hashim, Yuvaraj Ganesan
There is an increasing global concern about corporate sustainability performance. Many companies are criticized for the negative societal and environmental impact of their activities. For long-term sustainability, companies are faced with the challenge of how to manage relationship with the stakeholders. Corporate sustainability performance (CSP) requires companies to integrate economic performance with social and environmental performance. The main purpose of this study is to examine the effect of corporate sustainability performance on firm value of listed Nigerian Petroleum Companies and the moderating role of CEO power on such relationship. The research model is drawn from stakeholder and agency theories. The influence of CSP on firm value is established from stakeholder theory while the moderating role of CEO power is explained from the agency theory approach. Disclosure index via content analysis will be used in measuring CSP of the listed companies while Tobin’s q will be used in measuring firm value. The findings from this research will extend the application of stakeholder theory in utilizing CSP to manage relationship with stakeholders and the CEO’s role in reducing agency cost of CSP initiatives. The result will also give prospective shareholders an insight into the role of CSP on firm value.
全球越来越关注企业的可持续发展绩效。许多公司因其活动对社会和环境的负面影响而受到批评。为了长期可持续发展,公司面临着如何管理与利益相关者关系的挑战。企业可持续发展绩效(CSP)要求企业将经济绩效与社会和环境绩效相结合。本研究的主要目的是考察尼日利亚上市石油公司可持续发展绩效对公司价值的影响,以及CEO权力对这种关系的调节作用。研究模型借鉴了利益相关者理论和代理理论。CSP对企业价值的影响从利益相关者理论出发,CEO权力的调节作用从代理理论出发。采用内容分析的披露指数来衡量上市公司的CSP,采用托宾q来衡量公司价值。本研究的结果将扩展利益相关者理论在利用CSP管理与利益相关者关系方面的应用,以及CEO在降低CSP计划代理成本方面的作用。该结果还将使潜在股东深入了解CSP对公司价值的作用。
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引用次数: 1
Predictors of Waqf Endowment: Mediating Effects of Attitude, Subjective Norms, and Perceived Behavioral Controls Waqf禀赋的预测因子:态度、主观规范和感知行为控制的中介效应
IF 0.1 Pub Date : 2022-02-28 DOI: 10.7187/gjatsi022022-1
Norfarah Nordin, Siti-Nabiha Abdul Khalid
Religious commitment and Waqf trustee communication are important predictors of a typical Waqf intention. Yet little is known about the underlying mediating variables that account for these relationships. Based on assumptions derived from the Theory of Planned Behavior, the focus of this paper is to explain how religious commitment and Waqf trustee communication are predictors associated with Waqf intention with the underlying mechanism of human social psychology; i.e., the individual attitude, behavioral control towards Waqf, and Waqf subjective norms. An online survey (N=200 Muslim adults) was used to test the proposed relationships using PLS Algorithm, Bootstrapping, and Blindfolding analysis in SmartPLS software. The findings showed that religious commitment and Waqf trustee communication are directly related to one’s Waqf intention, with Waqf trustee communication showing stronger effect than religious commitment. In addition, behavioral control and subjective norms of Waqf significantly mediate the effect of religious commitment and Waqf trustee communication on Waqf intention. The attitude towards Waqf only mediates the effect of religious commitment to Waqf intention, but not of Waqf trustee communication. Our knowledge of these relationships is important as it can help advance the integration of social psychological factors in explaining the effect of religious commitment and trustee communication on Waqf intention.
宗教承诺和Waqf受托人沟通是典型Waqf意向的重要预测因子。然而,人们对导致这些关系的潜在中介变量知之甚少。基于计划行为理论的假设,本文重点从人类社会心理的潜在机制来解释宗教承诺和Waqf受托人沟通是Waqf意向的预测因子;即个体对Waqf的态度、行为控制和Waqf主观规范。一项在线调查(N=200名穆斯林成年人)被用来测试使用PLS算法,Bootstrapping和蒙眼分析在SmartPLS软件提出的关系。研究发现,宗教承诺和Waqf受托人沟通与Waqf意向直接相关,Waqf受托人沟通的影响强于宗教承诺。此外,Waqf的行为控制和主观规范在宗教承诺和Waqf受托人沟通对Waqf意向的影响中起着显著的中介作用。对Waqf的态度只中介宗教承诺对Waqf意向的影响,而不中介Waqf受托人沟通的影响。我们对这些关系的了解很重要,因为它有助于推动社会心理因素的整合,以解释宗教承诺和受托人沟通对Waqf意向的影响。
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引用次数: 1
Obstetrics Patient Loyalty: A Study of Malaysian Private Hospitals 产科患者忠诚度:马来西亚私立医院研究
IF 0.1 Pub Date : 2022-02-28 DOI: 10.7187/gjatsi022022-6
Sook Fern Yeo, Cheng Ling Tan, Yen Nee Goh
The purpose of this study is to examine the path of obstetrics service quality and patient loyalty. The service quality encompasses doctors’ knowledge, nurse professionalism, diagnostic procedures, perceived price and healthscape. This study is found to be of interest because there have been limited studies conducted in Malaysia concerning patient loyalty for obstetrics services in private hospitals. The sample size comprises 419 patients from ten private hospitals in five states of Peninsular Malaysia. Data were collected and analysed using Structural Equation Modeling (SEM). The results indicate that diagnostic procedures, doctor’s knowledge and perceived price, have a significant positive relationship with patient loyalty. In contrast, nurses’ professionalism and healthscape had no significant impact on patient loyalty. Further, the Importance-Performance Matrix Analysis (IPMA) results contribute as an insight for the management to overcome and improve on identified areas with low performance. The findings of this study are endorsed by the IPMA that the importance and performance of diagnostic procedures are high in contributing to patient loyalty for the obstetrics service in Malaysia.
本研究旨在探讨产科服务品质与患者忠诚度之关系。服务质量包括医生的知识、护士的专业水平、诊断程序、感知价格和健康状况。这项研究被认为是有趣的,因为在马来西亚进行的关于私立医院产科服务的患者忠诚度的研究有限。样本量包括来自马来西亚半岛五个州的十家私立医院的419名患者。数据收集和分析采用结构方程模型(SEM)。结果表明,诊断程序、医生知识和感知价格对患者忠诚度有显著正相关。相比之下,护士的专业精神和健康状况对患者的忠诚度没有显著影响。此外,重要性-绩效矩阵分析(IPMA)结果有助于为管理层克服和改进已确定的低绩效领域提供见解。这项研究的结果是由IPMA认可的诊断程序的重要性和性能在促进马来西亚的产科服务的患者忠诚度很高。
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引用次数: 0
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global journal al thaqafah
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