Jurnal Intelek最新文献_第8页

Indirect Tax Administration Efficiency of the Royal Malaysian Customs Department 马来西亚皇家海关的间接税管理效率

Jurnal Intelek Pub Date : 2022-01-30 DOI: 10.24191/ji.v17i1.15861

Nur Azhari Mutahar, Nadiah Abd Hamid

{"title":"Indirect Tax Administration Efficiency of the Royal Malaysian Customs Department","authors":"Nur Azhari Mutahar, Nadiah Abd Hamid","doi":"10.24191/ji.v17i1.15861","DOIUrl":"https://doi.org/10.24191/ji.v17i1.15861","url":null,"abstract":"The method used to measure indirect tax administration efficiency is crucial; hence, this study will measure indirect tax administration efficiency using the cost-revenue ratio. Malaysia had experienced several changes related to its indirect tax system where the shift of Malaysia’s indirect tax regime is also linked to the efficiency of the indirect tax administration. The lack of empirical research on this matter urges the current study to determine the trend of indirect tax administration efficiency level under the RMCD. In this study, secondary data were obtained from RMCD Annual Report, Ministry of Finance’s Federal Government Estimated Revenue Report, Budget Report, and Treasury Annual Report to examine the trend of RMCD’s tax administration efficiency level for 7 years (2013-2019). Both administration costs and total tax revenue collection were found to affect the efficiency level of the Royal Malaysian Customs Department (RMCD); however, there is no strong evidence to claim that administration costs indeed influence the total indirect tax revenue collection and vice-versa. Research findings and initial inputs from the RMCD Annual Reports are analysed to discuss and provide recommendations for future research works. The research findings provide important information for the RMCD and policymakers in improvising indirect tax administration.","PeriodicalId":153855,"journal":{"name":"Jurnal Intelek","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130603195","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

Challenges in Family Sports Tourism Development at Pulau Langkawi: Perceptions of Sports Tourists 兰卡威岛家庭体育旅游发展的挑战:体育游客的看法

Jurnal Intelek Pub Date : 2022-01-30 DOI: 10.24191/ji.v17i1.15850

K. Hua, Siti Wardah Mohd Nor, Radzliyana Radzuwan, N. Othman, Ahmad Fikri Mohd Kassim

{"title":"Challenges in Family Sports Tourism Development at Pulau Langkawi: Perceptions of Sports Tourists","authors":"K. Hua, Siti Wardah Mohd Nor, Radzliyana Radzuwan, N. Othman, Ahmad Fikri Mohd Kassim","doi":"10.24191/ji.v17i1.15850","DOIUrl":"https://doi.org/10.24191/ji.v17i1.15850","url":null,"abstract":"Today, families are considered the main contributors to the growing market of tourism business. This trend is motivated by the growing awareness on retaining family ties and generating memories of family memories. Making decision for family sports tourism is a challenging task, especially when it involves inter-generational tourism. Although family tourism is growing globally, details of challenges that constrain family tourists varies across the globe and surprisingly no study has so far addressed the issue thoroughly especially in Malaysia. This paper relates the challenges experienced by families of different income levels in family sports tourism at Pulau Langkawi. The objectives were answered based on a survey conducted among 243 family sports tourists at Pulau Langkawi and data collected using questionnaire was statistically tested using MANOVA. Regardless of family income level, quantitative findings identified the influential challenges in significant order as structural constraints, interpersonal constraints, and intrapersonal constraints, with participation fee as the main constraint factor. Family sports tourists of different income group were not significantly constrained by any specific barrier. There is a potential of gaining more knowledge on the barriers experienced in family sports tourism by focusing on other demographic variables. This paper generates a better thought on the challenges experienced in family sports tourism and the prospect in the upcoming sports tourism business.","PeriodicalId":153855,"journal":{"name":"Jurnal Intelek","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125185468","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

Factors Influencing the Adoption of E-banking Services in Klang Valley 影响巴生谷采用电子银行服务的因素

Jurnal Intelek Pub Date : 2022-01-30 DOI: 10.24191/ji.v17i1.16101

N. Izni, N. A. Zainordin, Lu She Chuen, Winsent Ng Yik Onn, Nursyamilah Annuar

引用次数: 1

Employees’ Performance and Organisational Culture in the Utility Sector 公用事业界别的员工表现及组织文化

Jurnal Intelek Pub Date : 2022-01-30 DOI: 10.24191/ji.v17i1.16130

Nur Shafini Mohd Said, Raghadah Yusof, Siti Rapidah Omar Ali, Khalid Amin Bin Mat, F. A. Mansor

引用次数: 1

Assessing Consumer Consumption Behaviour Through Social Media Marketing: A Survey among Youths in Malaysia 通过社交媒体营销评估消费者的消费行为:一项针对马来西亚年轻人的调查

Jurnal Intelek Pub Date : 2022-01-30 DOI: 10.24191/ji.v17i1.15918

Mohd Remie Mohd Johan, Elisya Maliha Yuan Li Mohd Zain, Tomoki Miura, Tee Mcxin, Nursyamilah Annuar

引用次数: 1

Educating Orang Asli Students: The Challenges Towards Achieving the Malaysian Sustainable Education Agenda 教育原住民学生:实现马来西亚可持续教育议程的挑战

Jurnal Intelek Pub Date : 2022-01-30 DOI: 10.24191/ji.v17i1.15845

I. W. Othman

引用次数: 0

Influencing Consumers’ Trust in Online Grocery Shopping: A Survey Among Malaysian 影响消费者对网上购物的信任:一项马来西亚人的调查

Jurnal Intelek Pub Date : 2022-01-30 DOI: 10.24191/ji.v17i1.15917

Mohd Remie Mohd Johan, Shao Zhucheng, Kelly Lim Qiao Ling, Nursyamilah Annuar

{"title":"Influencing Consumers’ Trust in Online Grocery Shopping: A Survey Among Malaysian","authors":"Mohd Remie Mohd Johan, Shao Zhucheng, Kelly Lim Qiao Ling, Nursyamilah Annuar","doi":"10.24191/ji.v17i1.15917","DOIUrl":"https://doi.org/10.24191/ji.v17i1.15917","url":null,"abstract":"In Malaysia, online grocery shopping is an emerging field where consumer trust has become a key factor affecting its growth and prosperity. Although grocery shopping does not account for a significant share of total consumer spending, it plays an irreplaceable role due to its unique characteristics of perishability and variability, which makes it relevant to consumers' quality of life. This article aims to explore false advertising, quality issues, logistics and reputation in relation to consumer trust in grocery shopping, using non-probability sampling research techniques in 390 questionnaires from consumers aged between 18 and 45. This article finds that false advertising and logistics have little direct association with consumer trust, while quality issues and reputation have a positive impact on consumer trust in online grocery shopping. Our study fills a gap in this area at this stage. And makes further recommendations to the government, online shopping platforms and grocers, so as to strengthen their regulation, purify the business activities in the market and promote the growth and prosperity of online grocery shopping in Malaysia in light of this research finding.","PeriodicalId":153855,"journal":{"name":"Jurnal Intelek","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128721729","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

Financial Statement Fraud: Evidence from Malaysian Public Listed Companies 财务报表舞弊:来自马来西亚上市公司的证据

Jurnal Intelek Pub Date : 2022-01-30 DOI: 10.24191/ji.v17i1.15937

Norziaton Ismail Khan, Arfa Aqila Muhammad Hapiz

{"title":"Financial Statement Fraud: Evidence from Malaysian Public Listed Companies","authors":"Norziaton Ismail Khan, Arfa Aqila Muhammad Hapiz","doi":"10.24191/ji.v17i1.15937","DOIUrl":"https://doi.org/10.24191/ji.v17i1.15937","url":null,"abstract":"Financial statement fraud is seen as a rampant problem around the world. Early detection is one of the ways to curb financial statement fraud, and it has motivated this study to be conducted. The main objective of this study is to investigate the primary factors that influence the public listed companies in Malaysia to be involved in financial statement fraud. The sample used in this study comprised 40 financial statement fraud companies matched with another 40 non-financial statement fraud companies listed in Bursa Malaysia from 2003 to 2020. This study used the fraud triangle theory to form the research framework and develop the research hypotheses. Four hypotheses based on the elements of fraud, which are the financial target, external pressure, earnings management, and related-party transaction, have been developed and tested. Regression analysis was conducted to examine the relationship between the elements of fraud and financial statement fraud to test the hypotheses. The results indicated that financial targets, earnings management, and related-party transaction are accepted. However, external pressure was rejected. Interestingly, it was found that the fraud companies had poorer earnings quality one year before they committed the financial statement fraud. Overall, this study would assist the auditors as it identifies early warning signals or red flags. Information obtained from this study could be used by Bursa Malaysia to develop strong regulations and encourage the Malaysian public listed companies to enhance anti-fraud policies. ","PeriodicalId":153855,"journal":{"name":"Jurnal Intelek","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130713324","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: 2

Building Brand Identity Through Social Media Platform during Covid-19 Pandemic 在Covid-19大流行期间通过社交媒体平台建立品牌形象

Jurnal Intelek Pub Date : 2022-01-30 DOI: 10.24191/ji.v17i1.15919

Mohd Remie Mohd Johan, Md Azalanshah Md Syed, Hamedi Mohd Adnan

引用次数: 1

Descriptive Study on the Level of OSH Awareness Among UiTM Cawangan Pulau Pinang Staff 槟城大学嘉旺安分校员工职业安全卫生意识水平的描述性研究

Jurnal Intelek Pub Date : 2022-01-30 DOI: 10.24191/ji.v17i1.15876

R. Jaafar, Norazah Umar, Anas Ibrahim, W. N. Razali

{"title":"Descriptive Study on the Level of OSH Awareness Among UiTM Cawangan Pulau Pinang Staff","authors":"R. Jaafar, Norazah Umar, Anas Ibrahim, W. N. Razali","doi":"10.24191/ji.v17i1.15876","DOIUrl":"https://doi.org/10.24191/ji.v17i1.15876","url":null,"abstract":"Safety and health are important factors of any organization to ensure smooth and effective functioning. Occupational safety and health (OSH) awareness among the workers in the prevention of occupational injuries and illness. Various programmes have been implemented by the government and private organizations to increase the knowledge and awareness of OSH in the workplace including among institution higher learning staff in Malaysia. A study was undertaken to identify factors influencing the awareness level of OSH among the staff of Universiti Teknologi MARA (UiTM) in Pulau Pinang Malaysia. A self-administered online questionnaire was distributed to the staff through UiTM email and 193 staff had responded. The questionnaire covered 43 questions and was divided into seven (7) factors that influence awareness level. The data were analyzed using the Statistical Package for the Social Sciences (SPSS) version 20 and presented in descriptive statistics. The study revealed that the highest level of awareness factor was OSH policy with a mean score of 4.90 while the lowest level factor was safety and health committee with a mean score of 3.90. The analysis of all factors indicated that non-academic staff awareness towards OSH is higher than academic staff with a mean score of 4.51 and 4.41 respectively. The university management should increase the role of the safety and health committee so that it can conduct more safety and health activities such as safety talks, training, and campaign through posters and signage on the campus. Good OSH management is very important to prevent an accident at the workplace towards the development of a safety culture.","PeriodicalId":153855,"journal":{"name":"Jurnal Intelek","volume":"81 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124068400","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