e-Academia Journal最新文献

{"title":"Determinants of Corporate Tax Non-Compliance: Evidence from the Special Voluntary Disclosure Programme (SVDP)","authors":"Redzuan Ahmad, Z. Ibrahim, Nor Syafinaz Shaffee","doi":"10.24191/e-aj.v11i2.20439","DOIUrl":"https://doi.org/10.24191/e-aj.v11i2.20439","url":null,"abstract":"This paper aims to provide empirical evidence on the determinants of corporate tax non-compliance in Malaysia based on secondary data collected during the Special Voluntary Disclosure Programme (SVDP) in 2018 and 2019. A total of 4,192 cases have been extracted from the integrated Case Management System (CMS) and Sistem Taksir Sendiri Syarikat (STSC) systems of the Inland Revenue Board Malaysia (IRBM) and analysed. The tax gap has been used as a proxy for tax non-compliance. The independent variables were corporate characteristics and strategies undertaken by companies for tax non-compliance. The research findings reveal that there is a significant positive relationship between firm size, nationality, real estate, understatement of sales, overstatement of purchases, and other strategies and corporate tax non-compliance. Construction and unallowable expenses have a significant negative relationship with corporate tax non-compliance. This study is the first study that investigates factors that could influence the corporate tax non-compliance based on SVDP data. This dataset is unique as it was extracted during the SVDP programme. The findings support on previous findings and provide further essential information to policymakers and tax authorities in designing tax audit guidelines, planning for tax amnesty initiative in future, providing training for their manpower, and formulating effective enforcement strategies.","PeriodicalId":11454,"journal":{"name":"e-Academia Journal","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80225285","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}

{"title":"Impacts of COVID-19 Pandemic on Hospitality and Tourism Students","authors":"Christy Bidder","doi":"10.24191/e-aj.v11i2.20437","DOIUrl":"https://doi.org/10.24191/e-aj.v11i2.20437","url":null,"abstract":"Tourism education is part of the complex tourism system as it provides professionally trained and qualified employees for the industry. Given the severe impacts of COVID-19 on tourism and the interconnected relationship between tourism education and the industry, the pandemic might have altered hospitality and tourism (HTM) students' perceptions toward the sector and, subsequently, their career intention. Against this backdrop, this study explores the pandemic's impacts on HTM students by analyzing the degree of change in their perceptions toward tourism and the effect of that potential perceptual change on their career intention before and after COVID-19. The study used a quantitative research design's retrospective pretest-posttest (RPP) model. Cluster sampling was used to draw the study sample, which comprised HTM students enrolled at several major HTM educational institutions in Malaysia. Descriptives were used to analyse the respondents' profile and program enrollment data, a t-test was used to examine the respondents' pre- and post-COVID-19 tourism perceptions, and correlation was used to explore the relationship between perception and career intentions. Key findings suggest that after COVID-19, HTM students have become less optimistic about the tourism industry and have lowered tourism-career intention after graduation. Additionally, such skills and knowledge as professional attitude and disciplinary skills might have become more critical and relevant. These findings underscore the importance of restoring HTM students' confidence and trust in tourism education and industry.","PeriodicalId":11454,"journal":{"name":"e-Academia Journal","volume":"13 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90755643","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}

{"title":"Extrinsic Rewards and Job Satisfaction among Employees in RISDA Selangor","authors":"N. Hamzah, Syafawati Matkhairuddin","doi":"10.24191/e-aj.v11i2.20444","DOIUrl":"https://doi.org/10.24191/e-aj.v11i2.20444","url":null,"abstract":"From the perspective of human resource management, the reward system is measured as one of the most important elements and is motivated by extrinsic rewards or financial rewards that can lead to a positive impact on employee job satisfaction. Therefore, this study aims to investigate the relationship between extrinsic rewards and job satisfaction and examine the extrinsic factors that affect employees’ job satisfaction. The extrinsic or financial rewards such as base salary raise, salary increment, and promotion have been discussed in this study. Employees working at the Rubber Industry Smallholders Development Authority office located in Shah Alam, Selangor were taken as samples for this study. 40 questionnaires were distributed and 36 were collected for analysis. Statistical Package for Social Science version 28 was employed to perform the descriptive analysis while Spearman correlation analysis was done to establish the relationship between independent and dependent variables. The results revealed that there was a strong positive monotonic correlation between extrinsic rewards and job satisfaction, which was highly statistically significant (rs(34)=.977, p=.001). Thus, hypothesis 1 was supported. This implies that extrinsic rewards raise the level of employees’ job satisfaction and can, ultimately increase the organisation's productivity. Therefore, the results of this study can be a useful guideline for RISDA organisation to improve its reward system and hopefully be able to satisfy employees’ needs and simultaneously achieve higher employee satisfaction.","PeriodicalId":11454,"journal":{"name":"e-Academia Journal","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86967511","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}

{"title":"Turning Crisis into Opportunity in the Gig Economy - Acceptance of e-Hailing Food Delivery Applications in Malaysia","authors":"Purnomo M Antara, A. Mohamad, Kamarudin Othman, Nadhrathul Ain Ibrahim, Rosidah Musa, N. K. Ningrum, Muhammad Zarunnaim HAJI WAHAB","doi":"10.24191/e-aj.v11i2.20443","DOIUrl":"https://doi.org/10.24191/e-aj.v11i2.20443","url":null,"abstract":"The negative impact of the COVID-19 pandemic has given people the opportunity to move forward. The increasing number of app-based online ordering systems creates significant job opportunities for freelancers and the jobless impacted by the COVID-19 pandemic. The scenario has brought about a Gig-economy in the Malaysian context. This study aims to examine and explain consumers’ behavioural usage of e-hailing food delivery applications in Malaysia using the Technology Acceptance Model (TAM). One hundred respondents completed the structured survey questionnaires. The study found that perceived usefulness and perceived ease of use positively affect the behavioural intention to use e-hailing food delivery applications. Besides, behavioural intention also positively affects actual usage. The study suggests that the government or policymakers could give more attention to this fast-growing industry.","PeriodicalId":11454,"journal":{"name":"e-Academia Journal","volume":"112 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84213716","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}

{"title":"Strengthening Customer Engagement Through Religious Value Co-Creation","authors":"Ken Sudarti, Olivia Fachrunnisa","doi":"10.24191/e-aj.v11i2.20445","DOIUrl":"https://doi.org/10.24191/e-aj.v11i2.20445","url":null,"abstract":"Value co-creation activities involve and benefit three parties at once, namely: the company, employees, and customers. Based on the customer's perspective, involvement during the value co-creation process causes their needs to be met during their participation. This study aims to examine the relationship between Religious Value Congruence (RVC) and Religious Value Co-Creation (RVCC) on Customer Engagement (CE). This study focuses on value creation that occurs when frontline employees and customers meet in interactive marketing activities due to the inherent inseparability of services. This concept was initially only considered a company activity but later developed into value co-creation, a continuous interaction between two or more parties in building a personalized service experience Review on value co-creation, the search for meaning in the value creation process as proposed by previous research has not touched the religious aspect. RVCC is a new concept resulting from the synthesis of the concept of value co-creation with Islamic values. Furthermore, 187 sharia insurance customers spread across several big cities in Central Java, Indonesia, were investigated and examined for the regression relationships using Partial Least Square Structural Equation Modeling (PLS-SEM). The results of data analysis show that Religious Value Congruence can increase the intensity of customers to be involved in Religious Value co- Creation, which ultimately has an impact on strengthening Customer Engagement. The results of this study succeeded in completing the concept of Value Creation proposed by previous researchers by considering religious factors in creating shared values. Religious value co-creation can be the basis for the differentiation of religious-based product offerings because the value received by customers is not only at the level of physical needs but also spiritual needs.","PeriodicalId":11454,"journal":{"name":"e-Academia Journal","volume":"69 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80198910","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}

{"title":"Increasing Tokopedia Customer Loyalty Through Electronic Service Quality Dimensions with Customer Trust as Intervening","authors":"Iqbal Reza Pratama, Alifah Ratnawati","doi":"10.24191/e-aj.v11i2.20441","DOIUrl":"https://doi.org/10.24191/e-aj.v11i2.20441","url":null,"abstract":"Tokopedia is one of the e-commerce sites in Indonesia that is used by the public and business owners to manage their online store business easily and cheaply. This study aims to analyze the effect of electronic service quality on customer loyalty at Tokopedia with customer trust as an intervening variable. The data used in this study are primary data and secondary data. Primary data was obtained by distributing questionnaires to respondents. The number of respondents used is 230 respondents. Meanwhile, secondary data was obtained by conducting a desk study on books, journals, and articles related to the research variables. The analytical method used is a structural equation model with the help of AMOS software version 22. Based on the results of the study, it can be concluded that there is no significant effect between compensation as a dimension of electronic service quality on Tokopedia customer trust in Semarang; there is a significant influence between responsiveness as a dimension of electronic service quality on the trust of Tokopedia customers in Semarang; there is a significant influence between site operations as a dimension of electronic service quality on the trust of Tokopedia customers in Semarang; there is no significant effect between reliability as a dimension of electronic service quality on the trust of Tokopedia customers in Semarang. There is no significant effect between compensation as a dimension of electronic service quality on Tokopedia customer loyalty in Semarang; there is a significant influence between responsiveness as a dimension of electronic service quality on Tokopedia customer loyalty in Semarang; there is a significant influence between site operations as a dimension of electronic service quality on Tokopedia customer loyalty in Semarang; There is a significant influence between reliability as a dimension of electronic service quality on Tokopedia customer loyalty in Semarang. Customer trust does not meet the criteria to be said to be an intervening variable. The managerial implication of this research is that Tokopedia can pay more attention to responsiveness by providing procedures related to sellers in responding to orders from customers. Furthermore, Tokopedia can provide a time limit for a seller to respond to customer requests. Tokopedia can also improve site operations to increase customer trust and loyalty. This attention can be in the form of developing the features available on Tokopedia application and website","PeriodicalId":11454,"journal":{"name":"e-Academia Journal","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83055137","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}

{"title":"Lifestyle, Entertainment and Retail Atmospherics of Customer’s Preference Towards A Shopping Mall","authors":"N. Hashim, Jeffery Das Anak Lamba, Nina Nabiha Hassan, Wan Nursyuhada Wan Mohd Rozihas","doi":"10.24191/e-aj.v11i1.18271","DOIUrl":"https://doi.org/10.24191/e-aj.v11i1.18271","url":null,"abstract":"A shopping mall is defined as an aggregation of retail and other commercial establishments owned and managed as a single property. Today, shopping malls offer services to customers in the form of convenient access to a desirable mix of retailers within a managed environment to provide a satisfying and safe shopping and leisure experience. This study aims to understand the influence of lifestyle, entertainment, and retail atmospherics on customers’ preferences towards a shopping mall located in Kuala Lumpur, Malaysia. A questionnaire-based survey was conducted to collect information and a total of 250 usable questionnaires were further used for data analysis. The findings indicated that lifestyle and entertainment were significantly related to the customers’ preference towards the mall. Overall, this study provides an understanding of the customers’ preference for a mall and adds to the body of knowledge in understanding consumer behavior.","PeriodicalId":11454,"journal":{"name":"e-Academia Journal","volume":"27 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90519016","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}

{"title":"Increasing Customer Retention through Digital Marketing and Paramedic Competency with Hospital Brand Image as Intervening Variable","authors":"Mirza Ramadhany Erlinda, Alifah Ratnawati","doi":"10.24191/e-aj.v11i1.18270","DOIUrl":"https://doi.org/10.24191/e-aj.v11i1.18270","url":null,"abstract":"Customer retention is a way to retain customers in the business world. A well-maintained business relationship between the company and consumers will positively impact the company in converting customers into repeat buyers. One example of a business that is also a basic need for the community is health services. Therefore, the hospital is one of the important service facilities for the community. To survive and thrive, hospitals must always develop their quality of service and marketing strategies. Nowadays, digital marketing plays an important role in marketing because times have shifted to the digital era. This study analyses the hospital's brand image in increasing customer retention through digital marketing and paramedical competence at Sultan Agung Islamic Hospital Semarang and Islamic Dental and Oral Hospital of Sultan Agung Semarang. This research was an explanatory quantitative research, and data collection was done using questionnaires with a convenience sampling technique. The subjects in this study were dental and oral outpatients at Islamic Hospital of Sultan Agung Semarang and Islamic Dental and Oral Hospital of Sultan Agung Semarang, totalling 177 patients. Analysis of the data used in this study was conducted using Partial Least Square analysis. Based on data analysis, the researcher found that Paramedic Competency and Digital Marketing through Accessibility, Interactivity, and Informativeness increased Customer Retention with Hospital Brand Image as an intervening variable.","PeriodicalId":11454,"journal":{"name":"e-Academia Journal","volume":"106 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75676190","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}

{"title":"Human Rights Protection by Non-Governmental Organisations (NGOs) for Stateless Rohingya in Malaysia","authors":"Mohd Ramlan Mohd Arshad, Mohd Na’eim Ajis, Rozita Abdul Mutalib","doi":"10.24191/e-aj.v11i1.18269","DOIUrl":"https://doi.org/10.24191/e-aj.v11i1.18269","url":null,"abstract":"The term ‘refugee’ refers to an individual who has been forced to leave his or her homeland to escape persecution, war, or natural disasters. A refugee has a well-founded fear of persecution, which may be directed towards a specific social group for reasons of religion, race, nationality, political opinion, or membership. This study was conducted to examine the protection of the human rights of Rohingya refugees during their stay in Malaysia. In total, 300 Malaysians were involved in answering an online questionnaire that utilized a Likert scale measurement. The data collected was formulated using the Statistical Package for the Social Science (SPSS). Overall, following the profiling of the human rights of refugees in Malaysia, the findings indicated that the most significant right of the refugees was the Right to Employment. Refugees should be able to obtain employment rights as Malaysia faces a shortage of workers, especially in certain fields offering ‘3D jobs’. This refers to industries that are dirty, difficult, and dangerous.","PeriodicalId":11454,"journal":{"name":"e-Academia Journal","volume":"10 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82391199","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}

{"title":"Performance Enhancement Strategy through Work Engagement: The Role of Transformational Leadership and Structural Empowerment","authors":"N. Nurhidayati, Najmah Najmah","doi":"10.24191/e-aj.v11i1.18274","DOIUrl":"https://doi.org/10.24191/e-aj.v11i1.18274","url":null,"abstract":"Having a strategy to enhance human resource performance is important for every organization in order to ensure its sustainability in a global, competitive world. Organization needs to recognize the key factors which play fundamental roles in improving performance so that the efforts are effective and right on target. Transformational leadership and structural empowerment are two factors which have vital roles. The aim of this study is to analyze the effect of transformational leadership and structural empowerment on human resource performance through work engagement. The population in this study were employees in a furniture manufacturing company in Semarang, Central Java, Indonesia. The sampling technique employed in this study was purposive random sampling with 100 respondents and it used questionnaire as a research instrument. Partial Least Square (PLS) was used as data analysis technique. The results showed that transformational leadership and structural empowerment have positive and significant effect on work engagement and human resource performance. Work engagement was also found to mediate the influence of transformational leadership and structural empowerment on human resource performance.","PeriodicalId":11454,"journal":{"name":"e-Academia Journal","volume":"63 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75969556","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}