Factors on Zakat (Tithe) Preference as a Tax Deduction in Aceh, Indonesia

This paper aims to analyze the variables that affect zakat preference as a tax deduction. Samples are also analyzed and grouped to see some characteristics and patterns of specific issues. Structural Equation Model (SEM) is based on variance. SmartPLS is used to evaluate which variables affect the zakat preference. Samples are distributed to zakat institutions and the University in Aceh, Indonesia. Crosstab analysis can enrich the analysis of the paper. Very few people are aware of zakat as a tax deduction; however, the other permitted regulation of zakat as a taxable income deduction has not been approved by local government. In addition, only a few people have tax numbers that are used to claim overpaid tax (restitution). Surprisingly, motivation factor significantly affects zakat preference in a negative way. On the other hand, satisfaction factor is similar to Siswantoro and Nurhayati’s 2012 findings, which is negative and insignificant. Motivation factor is positive, but insignificant.

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PENGARUH ABILITY, BENEVOLENCE DAN INTEGRITY TERHADAP TRUST, SERTA IMPLIKASINYA TERHADAP PARTISIPASI PELANGGAN E-COMMERCE: STUDI KASUS PADA PELANGGAN E-COMMERCE DI UBM

Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT ◽

10.36226/jrmb.v2i2.46 ◽

2017 ◽

Vol 2 (2) ◽

pp. 155-168 ◽

Cited By ~ 1

Author(s):

David Wong

Keyword(s):

Data Analysis ◽

Data Collection ◽

Structural Equation Model ◽

Structural Equation ◽

Likert Scale ◽

Equation Model ◽

The Other ◽

Predictor Variables ◽

Analysis Method ◽

Other Hand

This research aims at analyzing (1) the effect of vendor’s ability, benevolence, and integrity variables toward e-commerce customers’ trust in UBM; (2) the effect of vendor’s ability, benevolence, and integrity variables toward the level of e-commerce customers’ participation in Indonesia; and (3) the effect of trust variable toward level of e-commerce customers participation in UBM. This research makes use of UBM e-commerce users as research samples while using Likert scale questionnaire for data collection. Furthermore, the questionnaires are sent to as many as 200 respondents. For data analysis method, Structural Equation Model was used. Out of three predictor variables (ability, benevolence, and integrity), it is only vendor’s integrity that has a positive and significant effect on customers’ trust. On the other hand, it is only vendor’s integrity and customer’s trust that have a positive and significant effect on e-commerce customers’ participation in UBM. Keywords: e-commerce customers’ participation, ability, benevolence, integrity

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Factors related with the university degree selection in Spanish public university system. An structural equation model analysis

Quality & Quantity ◽

10.1007/s11135-014-0008-9 ◽

2014 ◽

Vol 49 (2) ◽

pp. 541-557 ◽

Cited By ~ 2

Author(s):

Joan Guàrdia Olmos ◽

Maribel Peró Cebollero ◽

Antonio Hervás Jorge ◽

Roberto Capilla Lladró ◽

Pedro Pablo Soriano Jiménez ◽

...

Keyword(s):

Structural Equation Model ◽

Structural Equation ◽

Public University ◽

Model Analysis ◽

Equation Model ◽

University System ◽

University Degree ◽

The University

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Effect of Communication, Governance and Financial Capability on Service Quality and Lecturer Performance

10.31227/osf.io/d38ys ◽

2017 ◽

Author(s):

Syahrir DM ◽

Murdifin Haming ◽

Zainuddin Rahman ◽

Junaiddin Zakaria

Keyword(s):

Service Quality ◽

Structural Equation Model ◽

Structural Equation ◽

Equation Model ◽

The Other ◽

Financial Capability ◽

Financial Capacity ◽

Mediating Role ◽

Insignificant Effect ◽

Sample Data

The purpose of this study was to analyze the effect of communication, governance and financial capacity on service quality and lecturer performance. The population in this study is 2,381 lecturers in Makassar area, slovin formulation was used to obtain 342 lecturers as a sample. Data from the questionnaires were analyzed using Structural Equation Model using AMOS Ver. 18. The study found that the communication and governance positive and significant effect on service quality, financial capability has a negative and no significant effect on service quality. Communication and financial capability has a positive and significant effect on lecturers performance, while the governance positive and insignificant effect on lecturers performance. Service quality has a positive and significant effect on lecturers’ performance. Indirectly for variable i.e. service quality as a mediating role has a positive and insignificant in explaining the effect of communication on lecturer performance, Service quality as a mediating role has a positive and insignificant in explaining the effect of governance on lecturer performance. On the other section, service quality as a mediating role has a negative and significant in explaining the effect of financial capabilities on lecturer’s performance.

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FAKTOR PENENTU KESENJANGAN ANGGARAN

Jurnal Apresiasi Ekonomi ◽

10.31846/jae.v9i1.367 ◽

2021 ◽

Vol 9 (1) ◽

pp. 18-29

Author(s):

Zaitul Zaitul ◽

Lathiva Livita Livita ◽

Mukhlizul Hamdi

Keyword(s):

Local Government ◽

Structural Equation Model ◽

Structural Equation ◽

Equation Model ◽

Budgetary Slack ◽

Non Profit ◽

Level Manager ◽

Final Sample ◽

Result Show ◽

The Relationship

An important aspect in the budgetsetting process is the tendency for budgeting managers to create budgetary slack. However, there is a limited study investigating the budgetary slack in non-profit oriented organization, such as local government. Therefore, this study address the gap in the literature by investigating the effect of budget participation and trust on budgetary slack. Besides, this study also analys the moderating effect of regulation understanding on the relationship the determinants (budget participation and trust) and budgetary slack. Final sample of this study is seven-eight (78) respondents who represented the lower level manager in organization. Structural equation model (SEM-PLS) is applied. The result show that only one hypothesis is accepted and other are rejected. the significant hypothesis is the effect of trust on budgetary slack. This study has practical and theoritical implication and it discussed in detail. Keywords : budgetary participations, trust, regulation understanding, budgetary slack

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Understanding Harmful Algal Bloom Dynamics in a Mediterranean Hypereutrophic Reservoir insights from a Bayesian Network and a Structural Equation Model

10.5194/egusphere-egu2020-6709 ◽

2020 ◽

Author(s):

Ibrahim Alameddine ◽

Eliza Deutsch

Keyword(s):

Bayesian Network ◽

Structural Equation Model ◽

Temperature Effects ◽

Structural Equation ◽

Nutrient Loading ◽

Harmful Algal Bloom ◽

Equation Model ◽

The Other ◽

Nutrient Loads ◽

Bloom Formation

Cyanobacteria blooms, especially those involving Microcystis, are an increasing problem facing many freshwater systems worldwide. In this study, a Bayesian Network (BN) along with a Structural Equation Model (SEM) were concurrently developed through data-driven learning and expert elicitation in order to better delineate the main pathways responsible for the Microcystis dominance in a Mediterranean semi-arid hypereutrophic reservoir. The resulting two model structures were then compared with regards to the pathways they identified between the physical lake conditions and the nutrient loads on one hand and Microcystis dominance on the other. The two models were also used to predict the probability of bloom formation under different scenarios of climate change and nutrient loading. Both models showed that, given the eutrophic status of the study reservoir, direct temperature effects appear to be the primary driving force behind the Microcystis growth and dominance. Indirect temperature effects, which modulated water column stratification and internal nutrient release, were also found to play an important role in bloom formation. On the other hand, both models revealed that the direct nutrient pathways were less important as compared to the temperature effects, with internal nutrient loads dominating over external loads due to the seasonal variability in river flows, typical of Mediterranean rivers. Nevertheless, the BN model was unable to capture the recursive relationships between Microcystis and its forcings.

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Effect of SME Food Entrepreneurs Knowledge on Halal Certification for Certified Awareness Using Partial Least Square

Jurnal Teknik Industri ◽

10.22219/jtiumm.vol20.no2.36-47 ◽

2019 ◽

Vol 20 (2) ◽

pp. 36

Author(s):

Ida Giyanti ◽

Erna Indriastiningsih

Keyword(s):

Data Analysis ◽

Least Squares ◽

Partial Least Squares ◽

Structural Equation Model ◽

Structural Equation ◽

Equation Model ◽

The Other ◽

Medium Enterprise ◽

The Impact ◽

Comprehension Rate

This study aims to predict the impact of the understanding of halal certification by Small Medium Enterprise (SME) entrepreneurs on the intention to conduct halal certification. This study was conducted in the Cooperative and SME Office of Surakarta City. The Halal Certification Comprehension Rate was assessed using three variables. We had knowledge of halal (PGT), perceived halal certification advantages (MNF), and perceived halal certification procedures (PROS). Structural Equation Model-Partial Least Squares (SEM-PLS) was used for data analysis. The results show that SMEs have a good knowledge of halal and agree that halal certification is beneficial to their businesses. We found, though, that the processes for handling Halal Certification are relatively complex. Based on the study, the perception of Halal Certification Benefits (MNF) is significantly affected by the intention of SMEs to conduct Halal Certification (NHL). The other two results show a positive correlation. However, they are not statistically significant.This study aims to predict the impact of the understanding of halal certification by Small Medium Enterprise (SME) entrepreneurs on the intention to conduct halal certification. This study was conducted in the Cooperative and SME Office of Surakarta City. The Halal Certification Comprehension Rate was assessed using three variables. We had knowledge of halal (PGT), perceived halal certification advantages (MNF), and perceived halal certification procedures (PROS). Structural Equation Model-Partial Least Squares (SEM-PLS) was used for data analysis. The results show that SMEs have a good knowledge of halal and agree that halal certification is beneficial to their businesses. We found, though, that the processes for handling Halal Certification are relatively complex. Based on the study, the perception of Halal Certification Benefits (MNF) is significantly affected by the intention of SMEs to conduct Halal Certification (NHL). The other two results show a positive correlation, but they are not statistically significant.

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A structural equation model to measure logical competences

10.36253/978-88-5518-461-8.08 ◽

2021 ◽

pp. 37-41

Author(s):

Silvia Bacci ◽

Bruno Bertaccini ◽

Riccardo Bruni ◽

Federico Crescenzi ◽

Beatrice Donati

Keyword(s):

Structural Equation Model ◽

Structural Equation ◽

Equation Model ◽

Specific Aspect ◽

Entrance Examination ◽

Short Course ◽

Before And After ◽

University Of Florence ◽

The University ◽

The Relationship

Logical abilities are a ubiquitous ingredient in all those contexts that take into account soft skills, argumentative skills or critical thinking. However, the relationship between logical models and the enhancement of these abilities is rarely explicitly considered. Two aspects of the issue are particularly critical in our opinion, namely: (i) the lack of statistically relevant data concerning these competences; (ii) the absence of reliable indices that might be used to detect and measure the possession of abilities underlying the aforementioned skills. This paper addresses both aspects of this topic by presenting the results of a research that we conducted between October and December 2020 on students enrolled in various degree courses at the University of Florence. The dataset has been collected by a three-stage initiative. We started from an entrance examination to assess the students' initial abilities. This test included ten questions, each regarding a specific aspect of logical reasoning. Then, students underwent a short training course to strengthen their knowledge of logic. At the end of the short course, students underwent a final examination to evaluate the effectiveness of the training. To verify the effectiveness of the training program we used students’ characteristics into a Structural Equation Model comparing the distribution of abilities before and after the training.

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Feeling unsafe in Italy’s biggest cities

European Journal of Criminology ◽

10.1177/1477370820932075 ◽

2020 ◽

pp. 147737082093207

Author(s):

Riccardo Valente ◽

Sergi Valera Pertegas ◽

Joan Guàrdia Olmos

Keyword(s):

Structural Equation Model ◽

Fear Of Crime ◽

Structural Equation ◽

Safety Management ◽

Explanatory Power ◽

Equation Model ◽

The Other ◽

The Past ◽

Urban Safety ◽

Prior Literature

Crime and fear of crime are key challenges for civic coexistence in contemporary cities, specifically because of the unequal relationship between the two phenomena. In the case of Italy, for instance, even though crime has been trending downward over the past few decades, people are increasingly concerned about their safety. Based on survey data ( N = 6002) collected in Milan, Naples, Rome, and Turin, this research provides a cross-city comparison of the factors that influence individuals’ feelings of unsafety. The results of a multi-group structural equation model endorse the prior literature by revealing that being the victim of a crime predicts higher levels of subjective unsafety. On the other hand, perceived disorder in the neighbourhood, community disaffection, and objective and subjective measures of social exclusion are also consistent predictors of residents’ fears in all four cities. All in all, the model outputs indicate that non-criminal factors have a higher explanatory power than victimization for perceived unsafety. The implications of these findings for urban safety management are discussed.

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The Influence of Transformational Teacher Leadership on Academic Motivation and Resilience, Burnout and Academic Performance

International Journal of Environmental Research and Public Health ◽

10.3390/ijerph17207687 ◽

2020 ◽

Vol 17 (20) ◽

pp. 7687

Author(s):

Rubén Trigueros ◽

Ana Padilla ◽

José M. Aguilar-Parra ◽

Isabel Mercader ◽

Remedios López-Liria ◽

...

Keyword(s):

Academic Performance ◽

University Students ◽

Teacher Leadership ◽

Structural Equation Model ◽

Structural Equation ◽

Academic Motivation ◽

Academic Resilience ◽

Equation Model ◽

Predictive Relationships ◽

The University

Currently, the university failure rate is around 33% of students starting their studies. Among the main reasons are demanding academic situations and the use of inappropriate coping strategies. Therefore, the aim of this study was to analyze the influence of teacher leadership on academic resilience and motivation, burnout, and academic performance. This study involved 3354 university students. A structural equation model was made to analyze the predictive relationships between the study’s variables. The results showed that teacher leadership positively predicted academic resilience and motivation; academic resilience negatively predicted burnout and positively predicted academic performance; likewise, academic motivation negatively predicted burnout and positively predicted academic performance; finally, burnout negatively predicted academic resilience.

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Effect of Communication, Governance and Financial Capability on Service Quality and Lecturer Performance

IRA-International Journal of Management & Social Sciences (ISSN 2455-2267) ◽

10.21013/jmss.v8.n1.p14 ◽

2017 ◽

Vol 8 (1) ◽

pp. 124

Author(s):

Syahrir DM ◽

Murdifin Haming ◽

Zainuddin Rahman ◽

Junaiddin Zakaria

Keyword(s):

Service Quality ◽

Structural Equation Model ◽

Structural Equation ◽

Equation Model ◽

The Other ◽

Financial Capability ◽

Financial Capacity ◽

Mediating Role ◽

Insignificant Effect ◽

Sample Data

The purpose of this study was to analyze the effect of communication, governance and financial capacity on service quality and lecturer performance. The population in this study is 2,381 lecturers in Makassar area, slovin formulation was used to obtain 342 lecturers as a sample. Data from the questionnaires were analyzed using Structural Equation Model using AMOS Ver. 18. The study found that the communication and governance positive and significant effect on service quality, financial capability has a negative and no significant effect on service quality. Communication and financial capability has a positive and significant effect on lecturers performance, while the governance positive and insignificant effect on lecturers performance. Service quality has a positive and significant effect on lecturers’ performance. Indirectly for variable i.e. service quality as a mediating role has a positive and insignificant in explaining the effect of communication on lecturer performance, Service quality as a mediating role has a positive and insignificant in explaining the effect of governance on lecturer performance. On the other section, service quality as a mediating role has a negative and significant in explaining the effect of financial capabilities on lecturer’s performance.

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