SITI KHALILAH BASARUD-DIN, NIK SAFIAH NIK ABDULLAH
Bitcoin (BTC) was developed as a digital currency to facilitate online payment transactions between one party or individual and another without using a third party. However, the use of BTC can also be misused for money laundering, fraud in investment schemes, engaging in cyber-crimes, funding activities, etc. Additionally, the highly complex method of calculating BTC makes BTC irrelevant as a measure of value. Although there are inherent advantages and disadvantages to using BTC, it can be subject to zakat. This study explores how zakat institutions can receive zakat in Bitcoin (BTC) transactions. BTC has both advantages and disadvantages, including potential misuse for illegal activities and vulnerability to security breaches. The study employs a qualitative method, including interviews with zakat institutions and BTC practitioners, and document analysis. The aim is to create a model for zakat institutions to receive donations in BTC, contributing to the management of zakat and adapting to technological changes. The study's findings can help prepare a strategy for receiving zakat in BTC and addressing potential challenges. By bridging the literature gap, the study offers new insights and perspectives on bitcoin as a zakat payment asset. Its findings can be valuable for policymakers, religious scholars, and practitioners in the realm of Islamic finance and zakat management. Ultimately, the research seeks to improve the early preparation and strategizing of zakat institutions in the face of evolving donation methods.
{"title":"Can Bitcoin be used for Zakat Payment?","authors":"SITI KHALILAH BASARUD-DIN, NIK SAFIAH NIK ABDULLAH","doi":"10.47836/ijeam.17.2.08","DOIUrl":"https://doi.org/10.47836/ijeam.17.2.08","url":null,"abstract":"Bitcoin (BTC) was developed as a digital currency to facilitate online payment transactions between one party or individual and another without using a third party. However, the use of BTC can also be misused for money laundering, fraud in investment schemes, engaging in cyber-crimes, funding activities, etc. Additionally, the highly complex method of calculating BTC makes BTC irrelevant as a measure of value. Although there are inherent advantages and disadvantages to using BTC, it can be subject to zakat. This study explores how zakat institutions can receive zakat in Bitcoin (BTC) transactions. BTC has both advantages and disadvantages, including potential misuse for illegal activities and vulnerability to security breaches. The study employs a qualitative method, including interviews with zakat institutions and BTC practitioners, and document analysis. The aim is to create a model for zakat institutions to receive donations in BTC, contributing to the management of zakat and adapting to technological changes. The study's findings can help prepare a strategy for receiving zakat in BTC and addressing potential challenges. By bridging the literature gap, the study offers new insights and perspectives on bitcoin as a zakat payment asset. Its findings can be valuable for policymakers, religious scholars, and practitioners in the realm of Islamic finance and zakat management. Ultimately, the research seeks to improve the early preparation and strategizing of zakat institutions in the face of evolving donation methods.","PeriodicalId":40031,"journal":{"name":"International Journal of Economics and Management","volume":"105 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136035418","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This content analysis aims to investigate how the Technology-Organization-Environment (TOE) framework can be used in the field of business management. The selected articles were confined within TOE framework, social media adoption as the mediator and small and medium sized-enterprises’ (SMEs) performance in Kelantan, Malaysia. A total of 15 articles were regarded as fitting the scope. The articles were analysed using the QSR NVivo 10 software in which coding and categorisation of the attributes according to the list of nodes were performed. As a result, the content analysis suggests that technological, organizational and environmental context sub-dimensions could be considered for the TOE framework in future research. Apart from that, future researchers could refer to the frequency analysis performed on those 15 articles in providing practical recommendations and guidelines for SME managers to effectively leverage social media platforms to enhance performance within the TOE framework. Overall, this research provides a comprehensive and systematic approach to studying the impact of social media adoption on SMEs’ performance.
{"title":"The Impact of Social Media Adoption on SMEs’ Performance: A TOE Framework Content Analysis","authors":"TUAN SITI MASTAZAMEATUN LONG TUAN KECHIK, AZYANEE LUQMAN, CHEAM CHAI LI, FARHANIM LEMAN","doi":"10.47836/ijeam.17.2.02","DOIUrl":"https://doi.org/10.47836/ijeam.17.2.02","url":null,"abstract":"This content analysis aims to investigate how the Technology-Organization-Environment (TOE) framework can be used in the field of business management. The selected articles were confined within TOE framework, social media adoption as the mediator and small and medium sized-enterprises’ (SMEs) performance in Kelantan, Malaysia. A total of 15 articles were regarded as fitting the scope. The articles were analysed using the QSR NVivo 10 software in which coding and categorisation of the attributes according to the list of nodes were performed. As a result, the content analysis suggests that technological, organizational and environmental context sub-dimensions could be considered for the TOE framework in future research. Apart from that, future researchers could refer to the frequency analysis performed on those 15 articles in providing practical recommendations and guidelines for SME managers to effectively leverage social media platforms to enhance performance within the TOE framework. Overall, this research provides a comprehensive and systematic approach to studying the impact of social media adoption on SMEs’ performance.","PeriodicalId":40031,"journal":{"name":"International Journal of Economics and Management","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136035417","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
NORUL SYUHADA ABU HASSAN, MOHD RIZAL PALIL, ROSIATI RAMLI, RUHANITA MAELAH
The present paper uncovers the role of tax rewards and other determinants in increasing tax compliance behaviour in Malaysia. Focus is given to the accommodative approach, a ‘softer’ approach than the deterrence approach. Seven strategies are examined: tax education, treatment by the tax authority, Special Voluntary Disclosure Programme (SVDP), which are the Inland Revenue Board Malaysia (IRBM’s) current strategies together with four forms of proposed tax rewards which are cash vouchers, lucky draw, certificate of appreciation and privilege card. From a survey of 501 respondents, the results suggest that IRBM’s two current strategies (treatment by the tax authority; SVDP) have a significant positive relationship with tax compliance behaviour. Adversely tax education is found insignificant, proposing to IRBM to amend and improve their tax education programme. In addition, this study suggested implementing tax rewards in nonmaterial form as one of the strategies since the privilege card appears to influence tax compliance behaviour positively. The findings of this study provide significant and valuable input to IRBM in evaluating current compliance strategies and the proposal of embedded tax rewards as strategies to cultivate tax compliance behaviour
{"title":"Increasing Tax Compliance Behaviour Through Accommodative Approaches and Tax Rewards","authors":"NORUL SYUHADA ABU HASSAN, MOHD RIZAL PALIL, ROSIATI RAMLI, RUHANITA MAELAH","doi":"10.47836/ijeam.17.2.05","DOIUrl":"https://doi.org/10.47836/ijeam.17.2.05","url":null,"abstract":"The present paper uncovers the role of tax rewards and other determinants in increasing tax compliance behaviour in Malaysia. Focus is given to the accommodative approach, a ‘softer’ approach than the deterrence approach. Seven strategies are examined: tax education, treatment by the tax authority, Special Voluntary Disclosure Programme (SVDP), which are the Inland Revenue Board Malaysia (IRBM’s) current strategies together with four forms of proposed tax rewards which are cash vouchers, lucky draw, certificate of appreciation and privilege card. From a survey of 501 respondents, the results suggest that IRBM’s two current strategies (treatment by the tax authority; SVDP) have a significant positive relationship with tax compliance behaviour. Adversely tax education is found insignificant, proposing to IRBM to amend and improve their tax education programme. In addition, this study suggested implementing tax rewards in nonmaterial form as one of the strategies since the privilege card appears to influence tax compliance behaviour positively. The findings of this study provide significant and valuable input to IRBM in evaluating current compliance strategies and the proposal of embedded tax rewards as strategies to cultivate tax compliance behaviour","PeriodicalId":40031,"journal":{"name":"International Journal of Economics and Management","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136035410","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
AN NUR NABILA ISMAIL, NIK MOHAMAD SHAMIM NIK MOHD ZAINORDIN, YUHANIS ABDUL AZIZ
The main aim of this research is to examine the influences of destination personality and electronic word-of-mouth in the context of destination selection decision-making. It also examines the influence of environmental sustainability on individuals’ sense of satisfaction and the mediating role of satisfaction in the context of destination choice and its subsequent effect on revisit intention. Langkawi’s designation as a UNESCO Geopark underscores its significance in terms of environmental sustainability, which is a primary focus of this study. The findings indicate a significant roles of personality traits of a destination and the electronic word-of-mouth communicated by individuals in decision-making process for selecting a destination. Additionally, the findings reveal that satisfaction plays a mediating role in the relationship between destination selection and the desire to engage in future visits
{"title":"The Impacts of Destination Personality and Electronic Word-of-Mouth on Tourists Destination Choice","authors":"AN NUR NABILA ISMAIL, NIK MOHAMAD SHAMIM NIK MOHD ZAINORDIN, YUHANIS ABDUL AZIZ","doi":"10.47836/ijeam.17.2.04","DOIUrl":"https://doi.org/10.47836/ijeam.17.2.04","url":null,"abstract":"The main aim of this research is to examine the influences of destination personality and electronic word-of-mouth in the context of destination selection decision-making. It also examines the influence of environmental sustainability on individuals’ sense of satisfaction and the mediating role of satisfaction in the context of destination choice and its subsequent effect on revisit intention. Langkawi’s designation as a UNESCO Geopark underscores its significance in terms of environmental sustainability, which is a primary focus of this study. The findings indicate a significant roles of personality traits of a destination and the electronic word-of-mouth communicated by individuals in decision-making process for selecting a destination. Additionally, the findings reveal that satisfaction plays a mediating role in the relationship between destination selection and the desire to engage in future visits","PeriodicalId":40031,"journal":{"name":"International Journal of Economics and Management","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136035415","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The current research conceptualizes and validates a model concentrating on how policy initiatives foster the big data management capabilities (BDMC) to achieve sustainability. Additionally, it also pursues to delve into the mediation mechanism of Global brain reflective management accounting practices (GBAP) in the linkage between BDMC and sustainability. Outstandingly, it makes several endeavors to deepen insight on whether the extent of the effect of BDMC on GBAP and the effect of GBAP on sustainability vary resting on specific degree of innovation human resource management (IHRM). The statistical data of a convenient and snowball sample of 612 participants was gathered from a structured and close-ended questionnaire survey. In order to bring forth the proposed hypothesized interconnections, the fundamental analytical instrument utilized was structural equation modeling (SEM). Additionally, multi-group SEM analysis was also applied to corroborate the moderating effects of IHRM. Beyond ameliorating the insight into how intersection of accounting practices and new technologies could make a huge contribution to BDMC enhancement to reach the sustainability paradigm, the observations of this research gave rise to the practical implications for the practitioners in organizational management and policy-makers in promulgating rules in relation to digital transformation implementation within small and medium enterprises.
{"title":"Acquiring Sustainability in The Prospect of Digital Transformation Through Global Brain-Reflective Accounting Practices Application","authors":"PHAM QUANG HUY, VU KIEN PHUC","doi":"10.47836/ijeam.17.2.06","DOIUrl":"https://doi.org/10.47836/ijeam.17.2.06","url":null,"abstract":"The current research conceptualizes and validates a model concentrating on how policy initiatives foster the big data management capabilities (BDMC) to achieve sustainability. Additionally, it also pursues to delve into the mediation mechanism of Global brain reflective management accounting practices (GBAP) in the linkage between BDMC and sustainability. Outstandingly, it makes several endeavors to deepen insight on whether the extent of the effect of BDMC on GBAP and the effect of GBAP on sustainability vary resting on specific degree of innovation human resource management (IHRM). The statistical data of a convenient and snowball sample of 612 participants was gathered from a structured and close-ended questionnaire survey. In order to bring forth the proposed hypothesized interconnections, the fundamental analytical instrument utilized was structural equation modeling (SEM). Additionally, multi-group SEM analysis was also applied to corroborate the moderating effects of IHRM. Beyond ameliorating the insight into how intersection of accounting practices and new technologies could make a huge contribution to BDMC enhancement to reach the sustainability paradigm, the observations of this research gave rise to the practical implications for the practitioners in organizational management and policy-makers in promulgating rules in relation to digital transformation implementation within small and medium enterprises.","PeriodicalId":40031,"journal":{"name":"International Journal of Economics and Management","volume":"59 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136035414","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
NURUL HIDAYAH, DINI W HAPSARI, KOMANG ADI KURNIAWAN SAPUTRA, NYOMAN ARI SURYA DHARMAWAN, WINWIN YADIATI
The present research examined the determinant factors of university quality, focussing on good university governance and intellectual capital. A survey on 136 B-accredited universities in Indonesia which involved 331 respondents at the managerial level was carried out. The data was analyses using structural equation modelling technique with the support of the Lisrel 8.8 statistical software. The finding of this research results indicated that both good governanve and intellectual capital are critically important for university quality, where intellectual capital is a more dominant factor. The conclusions drawn from this study highlight the importance for policymakers to prioritize both enhancing the quality of lecturers and implementing effective university governance practices.
{"title":"Can Institutional Good Governance and Intellectual Capital Affect University Quality?","authors":"NURUL HIDAYAH, DINI W HAPSARI, KOMANG ADI KURNIAWAN SAPUTRA, NYOMAN ARI SURYA DHARMAWAN, WINWIN YADIATI","doi":"10.47836/ijeam.17.2.07","DOIUrl":"https://doi.org/10.47836/ijeam.17.2.07","url":null,"abstract":"The present research examined the determinant factors of university quality, focussing on\u0000good university governance and intellectual capital. A survey on 136 B-accredited\u0000universities in Indonesia which involved 331 respondents at the managerial level was\u0000carried out. The data was analyses using structural equation modelling technique with the\u0000support of the Lisrel 8.8 statistical software. The finding of this research results indicated\u0000that both good governanve and intellectual capital are critically important for university\u0000quality, where intellectual capital is a more dominant factor. The conclusions drawn from\u0000this study highlight the importance for policymakers to prioritize both enhancing the\u0000quality of lecturers and implementing effective university governance practices.","PeriodicalId":40031,"journal":{"name":"International Journal of Economics and Management","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136035416","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Work From Home (WFH) or telework is gaining its popularity all over the world, especially during the COVID-19 pandemic. The pandemic has forced the organizations to embark on vitrual work environment even though many were not prepared for such changes. This study examined the determinants of job satisfaction among the new home workers during the COVID-19 pandemic in Malaysia by applying the Job Demands-Resources (JD-R) Model. The data were collected from 370 respondents across various industries through online questionnaire survey. Out of the 370 respondents, 30.5% of the respondents specializing in education/training, 24.6% are in accounting/banking/finance, 15.9% are in computer/IT and the remaining 29% are from other fields such as administration/HR, marketing/sales, manufacturing, engineering, art/media/communication, sciences, services and others. The findings based on the Structural Equation Modelling (SEM) analysis suggests that social isolation, suitability of home workspace, organizational supports, job autonomy and perceived self competency have significant influences on employees’ job satisfaction while working from home. This study offers valuable insights to organizations regarding sustainable human resource management strategies during the pandemic. It suggests that various forms of organizational support should be extended to employees during times of difficulties and uncertainties.
{"title":"Determinants of Job Satisfaction Among Work-From-Home Malaysians During Pandemic: Application of Job Demands-Resources Model","authors":"CHOW MEI MIN, AUDREY CHEAK POH CHOO","doi":"10.47836/ijeam.17.2.01","DOIUrl":"https://doi.org/10.47836/ijeam.17.2.01","url":null,"abstract":"Work From Home (WFH) or telework is gaining its popularity all over the world, especially during the COVID-19 pandemic. The pandemic has forced the organizations to embark on vitrual work environment even though many were not prepared for such changes. This study examined the determinants of job satisfaction among the new home workers during the COVID-19 pandemic in Malaysia by applying the Job Demands-Resources (JD-R) Model. The data were collected from 370 respondents across various industries through online questionnaire survey. Out of the 370 respondents, 30.5% of the respondents specializing in education/training, 24.6% are in accounting/banking/finance, 15.9% are in computer/IT and the remaining 29% are from other fields such as administration/HR, marketing/sales, manufacturing, engineering, art/media/communication, sciences, services and others. The findings based on the Structural Equation Modelling (SEM) analysis suggests that social isolation, suitability of home workspace, organizational supports, job autonomy and perceived self competency have significant influences on employees’ job satisfaction while working from home. This study offers valuable insights to organizations regarding sustainable human resource management strategies during the pandemic. It suggests that various forms of organizational support should be extended to employees during times of difficulties and uncertainties.","PeriodicalId":40031,"journal":{"name":"International Journal of Economics and Management","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136035411","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
SITRASELVI CHANDREN, MOHD. AMIR MAT SAMSUDIN @ MOHD. SHAM, SUMAIA AYESH QADERI, SANTHIRASEGARAN NADARAJAN
This study’s primary objective is to determine the value relevance of operating performance, represented by earnings per share (EPS), cash flow from operations (CSH) and book value of equity (BVE) during the GST and SST indirect tax periods. The Ohlson (1995) model was used to determine the market value-relevance. We used Ordinary Least Squares (OLS) regression to examine the hypotheses constructed based on 249 non-financial listed firms from the manufacturing and service sectors on the Malaysian Market from 2015 to 2019. Based on the combined 1,245 firm observations of Goods and Services Tax (GST) and Sales and Services Tax (SST) periods, the outcome reveals the existence of significantly positive relationships between EPS, CSH and BVE and share price (SHP). The findings suggest that EPS, CSH and BVE were the accounting information adopted by investors to decide on any investments during the indirect tax periods. In addition, by regressing separately GST and SST indirect tax period by utilising 498 firm-year observations, we find only EPS and CSH are positive and significant to SHP. This study has implications for academics, industrialists, regulators and investors, that EPS and CSH validated value relevance of operating performance during the GST and SST indirect tax periods.
{"title":"Value Relevance of Operating Performance During the GST and SST Periods in Malaysia","authors":"SITRASELVI CHANDREN, MOHD. AMIR MAT SAMSUDIN @ MOHD. SHAM, SUMAIA AYESH QADERI, SANTHIRASEGARAN NADARAJAN","doi":"10.47836/ijeam.17.2.09","DOIUrl":"https://doi.org/10.47836/ijeam.17.2.09","url":null,"abstract":"This study’s primary objective is to determine the value relevance of operating performance, represented by earnings per share (EPS), cash flow from operations (CSH) and book value of equity (BVE) during the GST and SST indirect tax periods. The Ohlson (1995) model was used to determine the market value-relevance. We used Ordinary Least Squares (OLS) regression to examine the hypotheses constructed based on 249 non-financial listed firms from the manufacturing and service sectors on the Malaysian Market from 2015 to 2019. Based on the combined 1,245 firm observations of Goods and Services Tax (GST) and Sales and Services Tax (SST) periods, the outcome reveals the existence of significantly positive relationships between EPS, CSH and BVE and share price (SHP). The findings suggest that EPS, CSH and BVE were the accounting information adopted by investors to decide on any investments during the indirect tax periods. In addition, by regressing separately GST and SST indirect tax period by utilising 498 firm-year observations, we find only EPS and CSH are positive and significant to SHP. This study has implications for academics, industrialists, regulators and investors, that EPS and CSH validated value relevance of operating performance during the GST and SST indirect tax periods.","PeriodicalId":40031,"journal":{"name":"International Journal of Economics and Management","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136035412","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Osland Herijon Lingga, Sirojulizam Sirojulizam, A. Purwoko, Achmad Siddik Thoha
Regional development planning isaimed at achieving harmony and balance in development between regions in accordance with their natural potential and utilizing this potential in an efficient, orderly and safe manner. The purpose of this study was to see the role of socio-economic impacts on the planning of the Siosar tourism village area. This research method is a quantitative study by testing the hypothesis of the socio-economic influence of the community on regional planning in Siosar Village, Karo Regency. By involving 559 samples of family heads to be distributed research questionnaires and data processing using SEM-PLS. The results of the study stated that there is a Socio-Economic influence of the community (X) on Regional Development (Y) because it has a P value of 0.009 which is smaller than the significant level of 0.05.
{"title":"SIOSAR VILLAGE COMMUNITY SOCIO-ECONOMIC ROLE IN REGIONAL DEVELOPMENT EFFORTS","authors":"Osland Herijon Lingga, Sirojulizam Sirojulizam, A. Purwoko, Achmad Siddik Thoha","doi":"10.54209/iem.v1i02.7","DOIUrl":"https://doi.org/10.54209/iem.v1i02.7","url":null,"abstract":"Regional development planning isaimed at achieving harmony and balance in development between regions in accordance with their natural potential and utilizing this potential in an efficient, orderly and safe manner. The purpose of this study was to see the role of socio-economic impacts on the planning of the Siosar tourism village area. This research method is a quantitative study by testing the hypothesis of the socio-economic influence of the community on regional planning in Siosar Village, Karo Regency. By involving 559 samples of family heads to be distributed research questionnaires and data processing using SEM-PLS. The results of the study stated that there is a Socio-Economic influence of the community (X) on Regional Development (Y) because it has a P value of 0.009 which is smaller than the significant level of 0.05.","PeriodicalId":40031,"journal":{"name":"International Journal of Economics and Management","volume":"25 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83573421","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The issue of accountability has attracted numerous debates in academic literature across the globe, including Religious Non-Profit Organisations (RNPOs), which in this case are zakat institutions (ZIs). As revealed in previous literature, zakat payers (ZPs) and zakat recipients (ZRs) have discussed the accountability and transparency of zakat institutions (ZIs) in disclosing zakat disbursement information. Since ZIs fall under the jurisdiction of various Malaysian states, this study believes that the issue has emerged due to inconsistencies in disclosure practices among zakat institutions. This study has gained insight into the accountability of zakat institutions (ZIs) when reporting zakat activities via annual reports. It also examined the existence of information asymmetries between agency parties realising such inconsistencies and the limited number of studies in this area. The findings from the semi-structured interviews showed that ZIs' accountability level was still unsatisfactory, as revealed by individual zakat payers (IZPs) and ZRs. Among the issues highlighted were inadequate information and the availability and accessibility of information. It was also found that there was asymmetrical information among agency parties. The study's results have enriched the existing corpus of knowledge on accountability from an Islamic perspective and agency theory in the context of zakat disclosure.
{"title":"Assessing The Extent of Disclosure and Information Asymmetry in Malaysian Zakat Institutions","authors":"Raedah Sapingi, Sherliza Puat Nelson, Siti Normala Sheikh Obid","doi":"10.47836/ijeam.17.1.01","DOIUrl":"https://doi.org/10.47836/ijeam.17.1.01","url":null,"abstract":"The issue of accountability has attracted numerous debates in academic literature across the globe, including Religious Non-Profit Organisations (RNPOs), which in this case are zakat institutions (ZIs). As revealed in previous literature, zakat payers (ZPs) and zakat recipients (ZRs) have discussed the accountability and transparency of zakat institutions (ZIs) in disclosing zakat disbursement information. Since ZIs fall under the jurisdiction of various Malaysian states, this study believes that the issue has emerged due to inconsistencies in disclosure practices among zakat institutions. This study has gained insight into the accountability of zakat institutions (ZIs) when reporting zakat activities via annual reports. It also examined the existence of information asymmetries between agency parties realising such inconsistencies and the limited number of studies in this area. The findings from the semi-structured interviews showed that ZIs' accountability level was still unsatisfactory, as revealed by individual zakat payers (IZPs) and ZRs. Among the issues highlighted were inadequate information and the availability and accessibility of information. It was also found that there was asymmetrical information among agency parties. The study's results have enriched the existing corpus of knowledge on accountability from an Islamic perspective and agency theory in the context of zakat disclosure.","PeriodicalId":40031,"journal":{"name":"International Journal of Economics and Management","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82157456","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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