2022 International Conference on Sustainable Islamic Business and Finance (SIBF)最新文献_第3页

Do Covid-19 Tax Incentives Work? Insights from Micro, Small and Medium Enterprises 新冠肺炎税收优惠有效吗?来自中小微企业的见解

2022 International Conference on Sustainable Islamic Business and Finance (SIBF) Pub Date : 2022-10-11 DOI: 10.1109/SIBF56821.2022.9939899

Khusnul Afifah Zharaura, N. A, M. Syukur

{"title":"Do Covid-19 Tax Incentives Work? Insights from Micro, Small and Medium Enterprises","authors":"Khusnul Afifah Zharaura, N. A, M. Syukur","doi":"10.1109/SIBF56821.2022.9939899","DOIUrl":"https://doi.org/10.1109/SIBF56821.2022.9939899","url":null,"abstract":"The COVID-19 pandemic has impacted Indonesia's economic and business growth. Therefore, the government issued stimulus in tax incentives for micro, small, and medium-sized enterprises (MSMEs) taxpayers affected. However, MSMEs' participation in utilising tax incentives is still low. This study aims to investigate tax knowledge, tax socialisation, and taxpayer awareness influence on tax compliance among MSMEs taxpayers in using tax incentives. A survey with 394 MSMEs taxpayers registered in the DGT Regional Office of Aceh as respondents were performed to gather primary data. This quantitative study uses multiple linear regression as a data analysis method to test the hypothesis. The results reveal that tax knowledge, tax socialisation, and taxpayers' awareness positively affect tax incentives utilisation. Higher tax knowledge, tax socialisation, and taxpayers' awareness rate lead to higher compliance in tax incentives utilisation. These findings may help policymakers establish future tax policies emphasising tax compliance and incentives. This study also provides an overview of the tax incentive utilisation compliance of MSMEs taxpayers in Aceh Province.","PeriodicalId":103733,"journal":{"name":"2022 International Conference on Sustainable Islamic Business and Finance (SIBF)","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124959323","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}

引用次数: 1

Influence of Job Crafting and LearningOrganization on Work Engagement 工作构思与学习型组织对工作投入的影响

2022 International Conference on Sustainable Islamic Business and Finance (SIBF) Pub Date : 2022-10-11 DOI: 10.1109/SIBF56821.2022.9939982

Regina Oktaviani B., I. Ridwan, T. Sriwidadi, H. Prabowo

{"title":"Influence of Job Crafting and LearningOrganization on Work Engagement","authors":"Regina Oktaviani B., I. Ridwan, T. Sriwidadi, H. Prabowo","doi":"10.1109/SIBF56821.2022.9939982","DOIUrl":"https://doi.org/10.1109/SIBF56821.2022.9939982","url":null,"abstract":"This study is aimed at determining the effect of Job Crafting and Learning Organization on Work Engagement among employees of a digital marketing services company's PT Clever Ads. The sort of information utilized in this exploration is quantitative information gathered through surveys to 36 workers which are then handled utilizing Structural Equation Modelling. The output of this study demonstrate that Job Crafting has a positive and massive impact of 50.1% on Work Engagement, and Learning Organization, likewise has a huge and constructive outcome of 17.9% on Work Engagement. At the same time, the two factors, have a huge and positive effect of 41% for Work Engagement as the reliant variable. Subsequently, PT Clever Ads needs to carry out the development and training process both through the Learning Organization, namely the embedded system, and in its human resources through Job Crafting, especially in training employee emotional management to face challenges at work so that it can increase employee Work Engagement towards his work, especially in the spirit dimension (vigor).","PeriodicalId":103733,"journal":{"name":"2022 International Conference on Sustainable Islamic Business and Finance (SIBF)","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123090060","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}

引用次数: 0

Impact of Capital Structure on Financing Decision and Financial Performance of an Islamic Bank: A Case Study of Al-Rajhi Bank 资本结构对伊斯兰银行融资决策和财务绩效的影响——以Al-Rajhi银行为例

2022 International Conference on Sustainable Islamic Business and Finance (SIBF) Pub Date : 2022-10-11 DOI: 10.1109/SIBF56821.2022.9939989

M. Selim, M. Rabbani, Ameerah Jadaani, Ameenah Alsaleh, Fawaz Alsaeed, Zainab Hamad Isa, Fatima Almajed

{"title":"Impact of Capital Structure on Financing Decision and Financial Performance of an Islamic Bank: A Case Study of Al-Rajhi Bank","authors":"M. Selim, M. Rabbani, Ameerah Jadaani, Ameenah Alsaleh, Fawaz Alsaeed, Zainab Hamad Isa, Fatima Almajed","doi":"10.1109/SIBF56821.2022.9939989","DOIUrl":"https://doi.org/10.1109/SIBF56821.2022.9939989","url":null,"abstract":"Banks play an important role in achieving economic development. This paper aims to investigate the main sources of funds for Al-Rajhi Bank, and to realize the relationship between financing decisions and capital structure, as well as the bank's performance. It analyzed the relationship among financing variables to indicate the direction of the effects of financing decision, performance, and leverage on dividend decision, investment decision, cost efficiency, credit risk, and capital risk. Three regression models were developed that took financing decision, capital structure, and performance as dependent variables. As a result, the biggest source of funding is Islamic financing of Mutajara and Murabaha, which significantly affected profitability regardless of other variables. There is insignificant relationship between if the bank financed its assets by shareholders' equity and financing decision, performance, dividend decision, investment decision, cost efficiency, and credit risk. While this greatly affected capital adequacy risk. The bank relies more on debt instead of shareholders' equity, which means insignificant dividend decision on financing and funding of the bank. Based on recommendations, this paper will be useful for the bank and regulators in the kingdom.","PeriodicalId":103733,"journal":{"name":"2022 International Conference on Sustainable Islamic Business and Finance (SIBF)","volume":"274 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123115960","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}

引用次数: 0

The Effect of Inflation on Financial and Accounting Data's Ability to Reflect Profitable Gains Reported by Financial Statements 通货膨胀对财务会计数据反映财务报表报告的盈利收益能力的影响

2022 International Conference on Sustainable Islamic Business and Finance (SIBF) Pub Date : 2022-10-11 DOI: 10.1109/SIBF56821.2022.9939970

Ala’ Fathi, A. Isiksal, Abdullah Ismaeel

{"title":"The Effect of Inflation on Financial and Accounting Data's Ability to Reflect Profitable Gains Reported by Financial Statements","authors":"Ala’ Fathi, A. Isiksal, Abdullah Ismaeel","doi":"10.1109/SIBF56821.2022.9939970","DOIUrl":"https://doi.org/10.1109/SIBF56821.2022.9939970","url":null,"abstract":"The purpose of the proposed study is to answer the question what are the ways through which inflation affects Islamic banks' financial and accounting data's ability to reflect profitable gains reported by financial statements. This is because studies documenting inflation's effects are mainly linked to economic indicators and little is done to assess how they are related to corporate indicators. Also, several studies fail to acknowledge that inflation has huge implications on financial and accounting data, and the study proposes to empirically address these issues. Secondary data was collected from a random total of 8 Islamic banks in Kurdistan and used to analyze the effects of inflation on financial and accounting data. The study results showed that the Islamic banks' earnings per share, liquidity, and operational costs had positive effects on bank performance. Additionally, inflation resulted in inflationary adjusted pricing and caused an increase in bank performance as reflected by the financial statements. However, an increase in the banks' size negatively affected their capacity to service more customers leading to a decrease in bank performance.","PeriodicalId":103733,"journal":{"name":"2022 International Conference on Sustainable Islamic Business and Finance (SIBF)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130903402","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}

引用次数: 0

An Exploratory Study on Calibration of Technology for Talent Management in Disruptive Hotel Industry in India 印度颠覆性酒店业人才管理技术校准的探索性研究

2022 International Conference on Sustainable Islamic Business and Finance (SIBF) Pub Date : 2022-10-11 DOI: 10.1109/SIBF56821.2022.9939800

Anusuya Yadav, Deepika Pandita

引用次数: 0

Cryptocurrencies and fiat money: The end of a public good? 加密货币和法定货币:公共产品的终结?

2022 International Conference on Sustainable Islamic Business and Finance (SIBF) Pub Date : 2022-10-11 DOI: 10.1109/SIBF56821.2022.9939941

Stavros Kourmpetis, Alexandros Gazis

引用次数: 0

Financing pattern of Islamic banks in Bahrain: A case study of Al Salam Bank 巴林伊斯兰银行融资模式——以Al Salam银行为例

2022 International Conference on Sustainable Islamic Business and Finance (SIBF) Pub Date : 2022-10-11 DOI: 10.1109/SIBF56821.2022.9939819

M. Selim, M. Rabbani, Dalal Saleh Alnajem, Duaa Hussain Saffar, Sara Ebrahim Marhoon, Sharifa Sayed Moosa, Sayed Mohamed Ammar

引用次数: 0

Effect of Islamic and Conventional Bonds on Firm's Performance: Evidence from Malaysia 伊斯兰和传统债券对公司绩效的影响:来自马来西亚的证据

2022 International Conference on Sustainable Islamic Business and Finance (SIBF) Pub Date : 2022-10-11 DOI: 10.1109/SIBF56821.2022.9939670

Md. Nur-Al-Ahad, Yasmin Jamadar, A. R. Abdul Latiff, M. Tabash, Asif Zaman

{"title":"Effect of Islamic and Conventional Bonds on Firm's Performance: Evidence from Malaysia","authors":"Md. Nur-Al-Ahad, Yasmin Jamadar, A. R. Abdul Latiff, M. Tabash, Asif Zaman","doi":"10.1109/SIBF56821.2022.9939670","DOIUrl":"https://doi.org/10.1109/SIBF56821.2022.9939670","url":null,"abstract":"This study aims to examine the impact of Islamic and Conventional bonds on firm performance. Using Malaysian listed companies from 2010 to 2018, the results of the multiple regression analyses show that the bond affects firm performance measured by Return on Assets (ROA) and Return on Equity (ROE). Moreover, we also examine whether the bond affects the firm value (measured by EPS) or not. Results provide mixed results for both conventional and Islamic bonds. The results show that the issuance of conventional bonds positively affects the firm's performance. However, the findings also reveal that the Islamic bond-to-debt ratio negatively affects firm ROA. Next, Islamic bond has a negative effect on ROE. Further, results also reveal that the total debt ratio positively relates to firm performance. On the other hand, both conventional bonds and Islamic bonds have a negative association with the firm value. This study shows that either type of bond is good for companies up to a certain threshold. The manager should deliberate the sensitivity of Islamic bonds while investing.","PeriodicalId":103733,"journal":{"name":"2022 International Conference on Sustainable Islamic Business and Finance (SIBF)","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121157357","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}

引用次数: 1

The Effect of Service Quality and Sharia Governance on Loyalty through Member's Satisfaction in Sharia Cooperatives 服务品质与教法治理透过社员满意度对教法合作社忠诚度的影响

2022 International Conference on Sustainable Islamic Business and Finance (SIBF) Pub Date : 2022-10-11 DOI: 10.1109/SIBF56821.2022.9940106

Winda Safittri, Muhammad Haris Riyaldi

{"title":"The Effect of Service Quality and Sharia Governance on Loyalty through Member's Satisfaction in Sharia Cooperatives","authors":"Winda Safittri, Muhammad Haris Riyaldi","doi":"10.1109/SIBF56821.2022.9940106","DOIUrl":"https://doi.org/10.1109/SIBF56821.2022.9940106","url":null,"abstract":"This study aims to analyze the effect of service quality and shariah governance on the loyalty of sharia cooperative members with satisfaction as a mediating variable. The mediation variable serves to determine the direct and indirect effect of service quality and shariah governance on member loyalty. Data were collected from a survey with a questionnaire as an instrument. The research sample is a member of the Islamic Cooperative totaling 110 members. Hypothesis testing using descriptive test and structural equation model (SEM) test. The results of the descriptive test showed that the loyalty of the members was good. While the results of the SEM test show that the role of service quality and shariah governance has a significant effect on member satisfaction, and indirectly service quality and shariah governance also affect member loyalty. The relationship of the four variables in this study can be shown by the mediating effect of member satisfaction variables which play a role in mediating the effect of service quality and shariah governance on member loyalty with a partial mediating role.","PeriodicalId":103733,"journal":{"name":"2022 International Conference on Sustainable Islamic Business and Finance (SIBF)","volume":"17 9","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120983773","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}

引用次数: 0

The Pandemic of Covid-19 and the Sustainability of Insurance Companies Covid-19大流行与保险公司的可持续性

2022 International Conference on Sustainable Islamic Business and Finance (SIBF) Pub Date : 2022-10-11 DOI: 10.1109/SIBF56821.2022.9940009

Indayani Indayani, Nisa Salsabila

{"title":"The Pandemic of Covid-19 and the Sustainability of Insurance Companies","authors":"Indayani Indayani, Nisa Salsabila","doi":"10.1109/SIBF56821.2022.9940009","DOIUrl":"https://doi.org/10.1109/SIBF56821.2022.9940009","url":null,"abstract":"Business sustainability is important for stakeholders and investors and is related to the management's ability to manage the company. This study aims to analyze business sustainability at insurance companies during the pandemic of Covid-19 using the Springate (S-Score) and G-Score model. The research population is insurance companies listed on the Indonesia Stock Exchange (IDX) in 2020–2021, with a total observation of 16 companies. The research data uses secondary data obtained from the Indonesia Stock Exchange (IDX) website. The S-score results showed that the insurance companies ABDA and LIFE remained in good condition and were not threatened with bankruptcy, which indicated that they could maintain the company's sustainability in the future. There are companies that have the potential to go bankrupt and are threatened with future sustainability, namely AMAG, ASBI, ASJT, JMAS and MTWI, while other companies continue to fluctuate every period during the covid-19 pandemic. In contrast to the results of the G-Score which shows that all sustainability of insurance companies is in a good condition. Although the G-score results show all insurance companies are in good condition of sustainability, insurance companies must also consider the S-score results. Investors with the principle of prudence will take decisions based on the results of the S-score. This is related to the risk of investment in the future.","PeriodicalId":103733,"journal":{"name":"2022 International Conference on Sustainable Islamic Business and Finance (SIBF)","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121692378","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}

引用次数: 0