scholarly journals The Prospects of Policies Integration on Zakat and Tax in Indonesia to Overcome the Economics Problem due to the COVID-19 Pandemic

2020 ◽  
pp. 397-408
Author(s):  
Any Setianingrum ◽  
Nurul Huda ◽  
Perdana Wahyu Santosa
Keyword(s):  
Low Income ◽  
Structural Equation ◽  
Aggregate Demand ◽  
Analytic Network Process ◽  
Equation Model ◽  
Tax Credits ◽  
Demand And Supply ◽  
Network Process ◽  
Technology Services ◽  
The Government

Previous research, regarding the prospect of zakat policy as a tax credit, was conducted using the Analytic Network Process (ANP) method, using expert respondents. To obtain findings from respondents with different backgrounds, to make it more comprehensive, this research was continued by using the SEM (Structural Equation Model) method, by filling in a questionnaire, as many as 235 respondents from all over Indonesia were random. The research objective is to determine the variables that affect the preferences and participation of muzaki and taxpayers, willing to pay taxes and zakat, increase public finances, which can be used as a solution to the sharp decline in aggregate economic supply and expenditure in Indonesia, due to the COVID-19 pandemic. The results showed that the regulatory variables, zakat incentives as tax credits, technology-based services, socialization and promotion have a significant effect on the preferences of muzaki and taxpayers. Meanwhile, regulatory variables, zakat incentives as tax credits, socialization and promotion have a significant effect on muzaki and taxpayer participation. Meanwhile, technology services and preferences in this study do not have a significant effect on the participation of muzaki and taxpayers. When all sectors of the commercial economy experience a decline or stagnate, the government must be able to move the philanthropic sector, so that the economy continues to run, aggregate demand and supply continues to run, and people's purchasing power is maintained, especially for low-income people.

scholarly journals Prospects of Zakat as Tax Credit in a New Normal COVID-19 Period

2021 ◽  
Vol 6 (1) ◽  
pp. 25-38
Author(s):  
Any Setianingrum ◽  
Nurul Huda ◽  
Perdana Wahyu Santosa
Keyword(s):  
Low Income ◽  
Structural Equation ◽  
Aggregate Demand ◽  
Analytic Network Process ◽  
Equation Model ◽  
Tax Credits ◽  
Tax Credit ◽  
Network Process ◽  
Technology Services ◽  
The Government

Previous research, regarding the prospect of zakat policy as a tax credit, was conducted using the Analytic Network Process (ANP) method, using expert respondents. To obtain findings from respondents with different backgrounds, to make it more comprehensive, this research was continued by using the SEM (Structural Equation Model) method, by filling in a questionnaire, as many as 235 respondents from all over Indonesia were random. The research objective is to determine the variables that affect the preferences and participation of muzaki and taxpayers, willing to pay taxes and zakat, increase public finances, which can be used as a solution to the sharp decline in aggregate economic supply and expenditure in Indonesia, due to the COVID-19 pandemic. The results showed that the regulatory variables, zakat incentives as tax credits, technology-based services, socialization and promotion have a significant effect on the preferences of muzaki and taxpayers. Meanwhile, regulatory variables, zakat incentives as tax credits, socialization and promotion have a significant effect on muzaki and taxpayer participation. Meanwhile, technology services and preferences in this study do not have a significant effect on the participation of muzaki and taxpayers. When all sectors of the commercial economy experience a decline or stagnate, the government must be able to move the philanthropic sector, so that the economy continues to run, aggregate demand and supply continues to run, and people's purchasing power is maintained, especially for low-income people.

The nexus between the increasing involvement of youth in betting games and unemployment: the Nigerian perspective

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Gbemi Oladipo Olaore ◽  
Bimbo Onaolapo Adejare ◽  
Ekpenyong Ekpenyong Udofia
Keyword(s):  
Structural Equation ◽  
Family Income ◽  
Equation Model ◽  
Content Type ◽  
Global Industry ◽  
Youth Involvement ◽  
Technology Advancement ◽  
Confirmatory Factor ◽  
The Government ◽  
Practical Implications

Purpose Betting games have become a global industry worth billions of dollars providing employment to millions and contributing to the gross domestic product (GDP) of several countries. While there are debates and controversies surrounding betting games discourse, a growing body of literature shows that it has been exacerbated by growing unemployment rates. This paper aims to examine the nexus between the increasing involvement of youth in betting games and unemployment from the Nigerian perspective. Design/methodology/approach The study adopts simple random and stratified sampling techniques to select participants for the study. Three hypotheses were tested for this study and confirmatory factor analysis (CFA) and structural equation model (SEM) was used to test the hypotheses. Findings The three hypotheses tested in this study were coined from previous literature. The study established a direct link between technology advancement, promises of winning big coupled with bonuses while unemployment was not significant to youth involvement in betting games. The study also showed that playing betting games provides another source of income to the youth, who are already engaged in one form of work or another. Finally, youth involvement in betting games has created awareness regarding different sports in the world, while contributing to Nigeria’s economy. Practical implications As betting games centre as a business in Nigeria has contributed substantially and positively to unemployment in Nigeria; the Government of Nigeria are encouraged to streamline and regulate the activities of the sector such that they can contribute significantly to the country GDP and provide employment opportunities to the youths. Originality/value The research shows that the reason why betting games have a massive turnaround of youths in Nigeria is not majorly because of unemployment but as another means to a substantial financial individual/family income. Thus, Nigerian youths see betting games as an avenue to make more money. The study is the first of its kind to examine the nexus between betting games, technology and unemployment hence, its contribution to knowledge.

Self-employed surfers, universal credit and the minimally decent life

Legal Studies ◽  
2021 ◽  
pp. 1-18
Author(s):  
Christopher Rowe
Keyword(s):  
Social Security ◽  
Low Income ◽  
Judicial Review ◽  
The Self ◽  
Tax Credits ◽  
Minimum Income ◽  
Wage Labour ◽  
The Social ◽  
Decent Life ◽  
The Government

Abstract As part of its response to Covid-19 the government paused the use of the ‘Minimum Income Floor’ (MIF), which restricts the Universal Credit (UC) entitlement of the self-employed. This paper places the MIF in the wider context of conditionality in the social security system and considers a judicial review which claimed that the MIF was discriminatory. The paper focuses on how UC affects the availability of real choices for low-income citizens to limit or escape from wage labour, with two implications of the move to UC highlighted. First, the overlooked labour decommodifying aspect of tax credits, which provided a minimum income guarantee and a genuine alternative to wage labour for people who self-designated as ‘self-employed’, even if their earnings were minimal or non-existent, has been removed. Secondly, UC has in some respects improved the position of low-paid wage labourers in ‘mini-jobs’, who are not subject to conditionality once they work for the equivalent of approximately nine hours a week on the minimum wage.

scholarly journals INTEGRASI PENDEKATAN ANALYTIC NETWORK PROCESS DAN STRUCTURAL EQUATION MODELING UNTUK PENGUKURAN BULLYING DI TEMPAT KERJA BERBASIS GENDER MENGGUNAKAN SISTEM PAKAR

2019 ◽  
Vol 4 (2) ◽  
pp. 99-108
Author(s):  
Ira Puspita Sari ◽  
Anip Febtriko ◽  
Tri Rahayuningsih ◽  
Adrian Adi Putra
Keyword(s):  
Structural Equation Modeling ◽  
Structural Equation ◽  
Analytic Network Process ◽  
Equation Modeling ◽  
Network Process

Intimidasi atau yang dikenal dengan istilah bullying, dalam penelitian di tempat kerja menghasilkan dampak kesehatan mental yang merugikan. Namun, sedikit yang mengungkap perbedaan jenis kelamin yang menghubungkan perilaku bullying di tempat kerja dan kesehatan mental yang buruk. Salah satunya, temuan tentang perempuan suku Afrika-Amerika yang kurang mendapat perlindungan bullying di tempat kerja melalui dukungan sosial rekan kerja. Individu muda, bercerai, anggota fakultas, dan memiliki penyakit kronis ditemukan memiliki skor persepsi bullying di tempat kerja yang tinggi dan berdampak pada meningkatnya kecemasan, depresi, citra diri negatif, serta rasa permusuhan. Penindasan di dunia maya atau cyberbullying di tempat kerja pun ditemukan sebagai fenomena yang berkembang dengan akibat fatal, mulai dari menimbulkan ketegangan mental karyawan dan kepuasan kerja yang rendah, hingga iklim organisasi yang bermusuhan. Pelaku cyberbullying di tempat kerja ini membenarkan perilaku bullying mereka dan hasil fitur komunikasi cyber ternyata mempengaruhi perilaku cyberbullying di tempat kerja.

scholarly journals The Antecedent of Customer Satisfaction and Its Impact on Customer Retention in Tourism as Hospitality Industry

2020 ◽  
Author(s):  
Andala Rama Putra Barusman ◽  
Evelin Putri Rulian ◽  
Susanto Susanto
Keyword(s):  
Customer Satisfaction ◽  
Service Quality ◽  
Structural Equation ◽  
Hospitality Industry ◽  
Customer Retention ◽  
Equation Model ◽  
Customer Relationship ◽  
Global Changes ◽  
The Government ◽  
The Impact

Taking a case study of tourism as hospitality industry in Lampung Province in Indonesia, we analyze the antecedent of customer satisfaction and its impact on customer retention. Using Structural Equation Model (SEM), we find that customer relationship management has a significant impact on service quality, customer satisfaction and customer retention. Moreover, the impact of service quality on customer satisfaction and the one of customer satisfaction on customer retention are also significant. Relying on the findings, we recommend some strategies for the government of Lampung Province, e.g. training local people to behave more friendly in welcoming domestic or international tourists, fixing all lodging facilities, creating more souvenirs with Lampung’s ornaments and developing management system adopting global changes in technology, communication and trend.

scholarly journals The Strategy of Realizing Sharia Based School Cooperative in Tasikmalaya City, Indonesia

2017 ◽  
Vol 5 (1) ◽  
pp. 47-58
Author(s):  
Asep Suryanto
Keyword(s):  
School Leadership ◽  
Analytic Network Process ◽  
Qualitative Approach ◽  
Primary Data ◽  
Depth Interview ◽  
Hierarchical Complexity ◽  
Network Process ◽  
The Government ◽  
Policy Holder ◽  
Research Show

The objectives of this research: 1) what factors become a problem so that school cooperative still not become sharia based school cooperative? 2) How is the strategy to realize sharia cooperative in school? This research used a qualitative approach, i.e., Analytic Network Process (ANP). In applying the ANP method, the researcher does the following: 1) structuring the hierarchical complexity into the homogeneous clusters of the factors, 2) performing the measurements into the ratio scale at all the lowest levels of the hierarchy/ network, 3) synthesizing. Data used in this research is primary data collected from questionnaires and in depth interview with experts, the policy holder, students, and teacher coach. The results of the research show that 1) The factors that become the problem of difficulties in realizing sharia-based school cooperatives are less student participation, limited capital and infrastructure, knowledge of sharia co-operatives that are less good than students and teachers, and lack of coaching from the local cooperative office. 2) There are two strategies as a solution, i.e., an internal strategy which is the policy of school leadership to support the establishment of sharia-based school cooperatives; And external strategies that should be carried out by the government to support and develop sharia cooperatives including sharia-based school cooperatives.

Modeling brand resonance score (BRS) – an application in financial services

2018 ◽  
Vol 13 (1) ◽  
pp. 119-136 ◽  
Author(s):  
Ande Raja Ambedkar ◽  
Punniyamoorthy Murugesan ◽  
N. Thamaraiselvan
Keyword(s):  
Mutual Fund ◽  
Financial Services ◽  
Structural Equation ◽  
Analytic Network Process ◽  
Equation Modeling ◽  
Service Firms ◽  
Content Type ◽  
Fund Managers ◽  
Network Process ◽  
Brand Resonance

Purpose The experts in industry and academicians value brand resonance is the prerequisite factor in the firms of financial services. In this regard, the purpose of this paper is to model the brand resonance score (BRS) for modified customer-based brand equity (CBBE) model in mutual fund financial services using structural equation modeling (SEM) and analytic network process (ANP). Design/methodology/approach Criteria and sub-criteria relative weights are calculated from the SEM and sub-sub-criteria relative weights are measured through pair-wise comparison matrix for BRS modeling using ANP approach. Findings The brand resonance using ANP has been quantified, and BRSs of each brand through brand judgments and brand feelings criteria are calculated using two renowned Indian mutual fund services brands State Bank of India and Hong Kong and Shanghai Banking Corporation. Research limitations/implications Interdependency between sub-criteria are not explored. This research study is specific to Indian bank mutual fund services context. Practical implications Research findings provide useful guidelines for fund managers/analysts of mutual fund service firms to improve the brand resonance to investors. Originality/value The paper explained modeling BRS using ANP technique which helps organizations quantify the brand resonance effectively.

COVID-19 complications and entrepreneurial intention among the entrepreneurs of Pakistan: evidence from the second wave of the pandemic

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Bahadur Ali Soomro
Keyword(s):  
Structural Equation ◽  
Online Survey ◽  
Final Analysis ◽  
Entrepreneurial Intention ◽  
Equation Model ◽  
Cross Sectional ◽  
Content Type ◽  
Negative Effect ◽  
The Government ◽  
Second Wave

Purpose At present, nearly the whole globe is facing a severe threat of COVID-19. This study aims to examine the COVID-19 complications and entrepreneurial intention among the entrepreneurs of Pakistan. Design/methodology/approach The study used a deductive approach. An online survey is conducted to collect cross-sectional data from entrepreneurs of Pakistan. Convenience sampling is applied to target the respondents. In total, 278 usable answers proceed for final analysis. The structural equation model (SEM) is used to infer the results. Findings The findings of the study highlight a significant negative effect of fear of COVID-19 (FO19), perceived susceptibility (PSU) and perceived severity (PSE) on entrepreneurial intention (EI) among the entrepreneurs. Practical implications The study would provide the guidelines for policymakers and planners to combat the barriers of fear, PSU and PSE during a pandemic. The findings of the second wave of COVID-19 may provide a warning to the government to take preventive measures to face the severe effect of the pandemic. Finally, the outcomes of the study may enrich the depth of COVID-19 literature globally. Originality/value This study is the first study highlighting factors such as fear, PSU and PSE toward EI in COVID-19 second wave.

Psychographic Profiling of Adult Tobacco Users and Implications for Mediated Message Tailoring

2020 ◽  
pp. 089011712096719
Author(s):  
Danielle A. Duarte ◽  
Kelvin Choi
Keyword(s):  
Tobacco Use ◽  
Low Income ◽  
Structural Equation ◽  
Mail Survey ◽  
Tobacco Product ◽  
Equation Model ◽  
Cross Sectional ◽  
Media Campaigns ◽  
Message Tailoring ◽  
Product Use

Purpose: To investigate variations of psychographic profiles in adult tobacco users to inform message tailoring. Design: A cross-sectional design used data from the Simmons 2015 National Consumer Study. Setting: Data were voluntarily provided by US families through a mail survey on media, products, and services, brands, and attitudes. Subjects: US adult tobacco users (N = 4,609). Measures: Participants answered questions about general opinion/attitudes and provided demographic and tobacco use information. Analysis: A factor analysis was conducted to determine the “best” latent psychographic factor structure based on model fit, factor loadings, and interpretability. A structural equation model was then applied to assess the associations between demographics, tobacco product use, and latent psychographic factors. Results: We identified 9 latent psychographic factors: (1) helplessness, (2) happiness, (3) achievements, (4) religion, (5) interest in art and culture, (6) conscience, (7) conformity, (8) family indulgence, and (9) creativity. Endorsement of these factors varied by demographics and tobacco product use. E.g. low income tobacco users showed stronger endorsement for “helplessness” (Adjusted Standardized Regression Coefficient [ASRC]: 0.42; 95% CI: 0.33, 0.51) and “religion” (ASRC: 0.24; 95% CI: 0.14, 0.33). Less educated tobacco users showed stronger endorsement for “conformity” (ASRC: 0.16; 95% CI: 0.07, 0.24). Young adults had significant positive associations for “achievements” (ASRC: 0.57; 95% CI: 0.48, 0.67). Conclusion: Psychographic profiles of tobacco users vary by demographics and product use. Tailored anti-tobacco media campaigns to specific disparity groups matching their psychographic profiles may improve message effectiveness and reduce tobacco use disparities.

scholarly journals Internal and External Influential Factors on Waste Disposal Behavior in Public Open Spaces in Phnom Penh, Cambodia

2019 ◽  
Vol 11 (6) ◽  
pp. 1518 ◽  
Author(s):  
Pagnarith Srun ◽  
Kiyo Kurisu
Keyword(s):  
Waste Disposal ◽  
Structural Equation ◽  
Equation Model ◽  
Influential Factors ◽  
External Factors ◽  
Open Spaces ◽  
Internal Factors ◽  
Phnom Penh ◽  
The Government ◽  
Public Open Spaces

Over the last decade, municipal solid waste generation in Phnom Penh has increased noticeably; however, the waste management system is far from satisfactory. Considerable amount of waste is left uncollected, as well as intentionally disposed of in public open spaces. External and internal factors can trigger these problems. Possible external factors are low collection frequency, low cleaning services, and insufficient facilities such as small dumpsters. Possible internal factors, which also play an important role in this issue, include low awareness, insufficient knowledge, and low responsibility for personal waste. To examine the influences of these internal and external factors on people’s waste disposal behaviors, we selected and conducted a questionnaire survey at four sites in Phnom Penh that differ in waste collection frequency and population density. A total of 413 valid responses were obtained. We developed a structural equation model to explain people’s intentions not to dispose of waste in public open spaces. The results showed that personal and social norms, such as perception of social pressure from friends and family and from the government, had significant influences on intention, whereas the influence of external factors was much smaller.

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