International Journal of Economics and Management最新文献_第3页

Can Bitcoin be used for Zakat Payment? 比特币可以用于天课支付吗?

International Journal of Economics and Management Pub Date : 2023-08-31 DOI: 10.47836/ijeam.17.2.08

SITI KHALILAH BASARUD-DIN, NIK SAFIAH NIK ABDULLAH

{"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}

引用次数: 0

The Impact of Social Media Adoption on SMEs’ Performance: A TOE Framework Content Analysis 社会化媒体对中小企业绩效的影响:一个TOE框架内容分析

International Journal of Economics and Management Pub Date : 2023-08-31 DOI: 10.47836/ijeam.17.2.02

TUAN SITI MASTAZAMEATUN LONG TUAN KECHIK, AZYANEE LUQMAN, CHEAM CHAI LI, FARHANIM LEMAN

{"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}

引用次数: 0

Increasing Tax Compliance Behaviour Through Accommodative Approaches and Tax Rewards 通过调节方法和税收奖励增加纳税合规行为

International Journal of Economics and Management Pub Date : 2023-08-31 DOI: 10.47836/ijeam.17.2.05

NORUL SYUHADA ABU HASSAN, MOHD RIZAL PALIL, ROSIATI RAMLI, RUHANITA MAELAH

{"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}

引用次数: 0

The Impacts of Destination Personality and Electronic Word-of-Mouth on Tourists Destination Choice 目的地个性与电子口碑对游客目的地选择的影响

International Journal of Economics and Management Pub Date : 2023-08-31 DOI: 10.47836/ijeam.17.2.04

AN NUR NABILA ISMAIL, NIK MOHAMAD SHAMIM NIK MOHD ZAINORDIN, YUHANIS ABDUL AZIZ

引用次数: 0

Acquiring Sustainability in The Prospect of Digital Transformation Through Global Brain-Reflective Accounting Practices Application 通过全球大脑反射会计实践应用在数字化转型前景中获得可持续性

International Journal of Economics and Management Pub Date : 2023-08-31 DOI: 10.47836/ijeam.17.2.06

PHAM QUANG HUY, VU KIEN PHUC

{"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}

引用次数: 0

Can Institutional Good Governance and Intellectual Capital Affect University Quality? 制度善治和智力资本能影响大学质量吗?

International Journal of Economics and Management Pub Date : 2023-08-31 DOI: 10.47836/ijeam.17.2.07

NURUL HIDAYAH, DINI W HAPSARI, KOMANG ADI KURNIAWAN SAPUTRA, NYOMAN ARI SURYA DHARMAWAN, WINWIN YADIATI

引用次数: 1

Determinants of Job Satisfaction Among Work-From-Home Malaysians During Pandemic: Application of Job Demands-Resources Model 流行病期间在家工作的马来西亚人工作满意度的决定因素:工作需求-资源模型的应用

International Journal of Economics and Management Pub Date : 2023-08-31 DOI: 10.47836/ijeam.17.2.01

CHOW MEI MIN, AUDREY CHEAK POH CHOO

{"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}

引用次数: 0

Value Relevance of Operating Performance During the GST and SST Periods in Malaysia 马来西亚GST和SST期间经营业绩的价值相关性

International Journal of Economics and Management Pub Date : 2023-08-31 DOI: 10.47836/ijeam.17.2.09

SITRASELVI CHANDREN, MOHD. AMIR MAT SAMSUDIN @ MOHD. SHAM, SUMAIA AYESH QADERI, SANTHIRASEGARAN NADARAJAN

{"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}

引用次数: 0

SIOSAR VILLAGE COMMUNITY SOCIO-ECONOMIC ROLE IN REGIONAL DEVELOPMENT EFFORTS Siosar村社区在区域发展努力中的社会经济作用

International Journal of Economics and Management Pub Date : 2023-07-17 DOI: 10.54209/iem.v1i02.7

Osland Herijon Lingga, Sirojulizam Sirojulizam, A. Purwoko, Achmad Siddik Thoha

引用次数: 0

Assessing The Extent of Disclosure and Information Asymmetry in Malaysian Zakat Institutions 评估马来西亚天课制度的披露程度和信息不对称

International Journal of Economics and Management Pub Date : 2023-04-14 DOI: 10.47836/ijeam.17.1.01

Raedah Sapingi, Sherliza Puat Nelson, Siti Normala Sheikh Obid

{"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}

引用次数: 1