scholarly journals Savings Habit Among Individuals in the Informal Sector: A Case Study of Gbegbeyishie Fishing Community in Ghana

2017 ◽  
Vol 9 (4) ◽  
pp. 262 ◽  
Author(s):  
Bismark Addai ◽  
Adjei Gyamfi Gyimah ◽  
Wendy Kumah Boadi Owusu
Keyword(s):  
Informal Sector ◽  
Descriptive Analysis ◽  
Probit Model ◽  
Economic Conditions ◽  
Fishing Communities ◽  
Fishing Community ◽  
Earning Capacity ◽  
Negative Effect ◽  
Positive Effect

Savings among individuals in the informal sector is imperatively expedient if they are to have any decent and comfortable living conditions at retirement as savings in the informal sector become the obvious substitute for formal pensions. However, much is not known regarding the savings habits of informal sector, particularly, the fishing communities in Ghana. Apparently, this study investigates into the determinants of savings habit of the informal sector in Ghana, using the case of the Gbegbeyishie Fishing community. The data for the study was obtained through administering questionnaires and interviewing targeted respondents. A 120 sample size was randomly drawn from Gbegbeyishie fishing community in Ghana. This study employs the probit model in estimating the determinants of savings in the informal sector. SPSS and STATA statistical packages were employed in descriptive analysis and estimation of the probit model respectively.It is glaring in this study that age, gender and income are statistically significant conditions for savings in the informal sector. It is also evincing in this study that Age has a significant negative effect on savings and aging decreases the propensity to save by 0.1577656. On the other hand, income has statistically significant positive effect on savings and that a one unit change in the income variable increases the propensity to save by 0.1292502. Also, the probability for a male, all other factors held constant, to save is higher than for a female to save and being a man increases the propensity to save by 0.2024894. The study also revealed that the main hindrance to savings in the Gbegbeyishie Fishing Community is Low income.As a result, the authors recommend that men and married people should be targeted whiles paying little attention to the aged in stimulating savings among fishing communities in Ghana. Educational programs could also be organized for the workers in the informal sector as most of the workers have no education which could hinder their income earning capacity and for that matter savings. Further research could also be engineered to consider macro-economic conditions for savings habit in Ghana.

State legitimacy and tax compliance among small and medium scale enterprises: a case study of Dodowa district, Ghana

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Abraham Gyamfi Ababio ◽  
Arthur Gnonsio Mangueye
Keyword(s):  
Sample Selection ◽  
Tax Compliance ◽  
Probit Model ◽  
Content Type ◽  
Medium Scale ◽  
State Legitimacy ◽  
Negative Effect ◽  
Sizable Proportion

Purpose Improving tax compliance would drive the needed development in Ghana. Small and medium scale enterprises (SME) constitute a sizable proportion of the Ghanaian economy but its contribution to tax revenue is below expectation. This study aims to determine whether SME's perception of state legitimacy affects tax compliance. Design/methodology/approach A structured questionnaire was administered to 200 SMEs randomly drawn from Dodowa in the Shai-Osudoku District of Greater Accra Region. Descriptive statistics and the Probit model with sample selection were used to analyse the data. Findings The study found that SME's perception of government legitimacy exerts a significant negative effect on reducing profit to avoid tax liability (ß = −0.0305, p < 0.05). Other factors such as education and fear of fines and penalties were also found to reduce the likelihood that the firm would reduce profit to avoid high tax liability. Still, tax knowledge had a positive effect on this behaviour. Practical implications This study would help deepen policymakers' knowledge of how to improve tax compliance among SMEs in Ghana. Originality/value The originality of this work is that it explicitly models the role of fiscal exchange theory in explaining tax compliance among SMEs in Ghana by using robust methodology.

scholarly journals Pengaruh Kesiapan Teknologi, Sumber Daya Manusia, Kerumitan, Keamanan Dan Kerahasiaan Terhadap Minat Dalam Menggunakan E-Filing

2019 ◽  
Vol 29 (1) ◽  
pp. 225
Author(s):  
I Putu Oka Mahendra Putra
Keyword(s):  
Human Resources ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Technology Readiness ◽  
Population Number ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the Effect of Technology Readiness, Human Resources, Complexity, Security and Confidentiality on Individual Taxpayers in using e-filing (Case Study of Individual Taxpayers in South Badung KPP). This research was conducted at the KPP Pratama Selatan Badung. The population number that will be examined in this research in 2017 is 115,324 taxpayers, while the number of samples taken is 100 taxpayers, with the nonprobability sampling method and purposive sampling technique. Data collection is done by distributing questionnaires. The method of data analysis uses multiple linear regression analysis. Based on the results of the study show that the readiness of technology, human resources, security and confidentiality has a positive effect on the interest of individual taxpayers in using e-filing, while the complexity has a negative effect on the interest of individual taxpayers in using e-filing. Keywords : Technology; HR; Complexity; Security And Confidentiality; E-Filing.

Mismatch

2014 ◽  
Vol 6 (2) ◽  
pp. 229-247 ◽  
Author(s):  
Yi Che
Keyword(s):  
Rural China ◽  
Probit Model ◽  
Content Type ◽  
Rental Market ◽  
Land Rental ◽  
Negative Effect ◽  
Farm Survey ◽  
Land Reallocation ◽  
Land Size ◽  
Positive Effect

Purpose – The purpose of this paper is to evaluate the relative impacts of full-scale land reallocation (FLR) and partial-scale land reallocation (PLR) on household land rental behavior in rural China. Design/methodology/approach – Probit model, Tobit model and Semi-parametric model are used to provide empirical evidences. Findings – Drawing upon an unique farm survey in 2003, the authors find that in rural China, FLR is more likely to follow egalitarian rule and PLR takes productivity of households into consideration. Econometric analysis provides two main findings. First, FLR has positive effect on household land rental behavior, possibly because egalitarian FLR creates a mismatch between household agricultural ability and land size and after FLR households have to participate in land rental market to adjust the mismatch. Second, PLR has negative effect on household land rental behavior which supports that land reallocation and land rental market are substitutes (Brandt et al., 2004). Originality/value – The main contribution of this study is to show that FLR and PLR in rural China are motivated by two different rationales (i.e. FLR by egalitarian concerns and PLR by efficiency concerns).

scholarly journals MEMETAKAN BUDAYA ORGANISASIATAS DASAR GAYA KEPEMIMPINAN DAN PENGARUHNYA TERHADAP KINERJA DOSEN

2012 ◽  
Vol 11 (2) ◽  
Author(s):  
Sugeng Mulyono ◽  
Jamal Abdul Nasir
Keyword(s):  
Organizational Culture ◽  
Leadership Style ◽  
Descriptive Analysis ◽  
Private University ◽  
Performance Style ◽  
Authoritarian Leadership ◽  
Democratic Leadership ◽  
Negative Effect ◽  
Laissez Faire ◽  
Positive Effect

This research aimed to describe organizational cultural and style of leadership, analyzing organizational culture pursuant to style of leadership, analyzing organizational cultural influence to performance of lecture, and analyzing the direct and indirect influence of leadership style to the Private University lecturers’ performance. In taking the sample it uses multi stages of sampling with amount of sample as much 280 lectures. Data collecting uses questioner, interview and detection of relevant document; while analysis of data uses descriptive analysis and path analysis. The results of research indicate that: style of authority leadership have a negativity effect and significant to organizational culture; style of democratic leadership and laissez faire have positive effect and significant to organizational culture; style of democratic and authoritarian leadership have a positive effect and significant to the lecturers’ performance; style of leadership laissez faire have a negative effect and significant to the lecturers’ performance; organizational cultural have a positive effect and significant to the lecturers’ performance; leadership authority and democratic style indirectly influence positively and significant to the lecturers’ performance; and leadership style of laissez faire indirectly negatively influences the lecturers’ performance.

scholarly journals THE EFFECT OF EXPERIENCE OF SHOPPING AND PERCEPTION OF PRICE ON PERCEPTION OF QUALITY AND PERCEPTION OF VALUE : A CASE STUDY IN SHOPPING CENTER OF MALL PARAGON SOLO, CENTRAL JAVA

2017 ◽  
Vol 2 (1) ◽  
pp. 20
Author(s):  
Achmad Choerudin ◽  
Margaretha Martina Budhi Utaminingsih
Keyword(s):  
Sampling Technique ◽  
Shopping Center ◽  
Central Java ◽  
Negative Effect ◽  
Perception Of Quality ◽  
Positive Effect

The research aims to the effect of experience of shopping and perceived of price on perceived of quality and  perceived of value in the shopping center in Mall Paragon Solo, central Java, Indonesia. The collecting data was  questionnaires and observations. The sampling was used an accidental sampling of nonprobability sampling technique. The analysis of data using regression.  The results of research were (1) the experience of shopping has a negative effect and insignificant on perception of quality, (2) the perception of prices has a negative effect and insignificant on perception the quality, (3) the experience of shopping has a positive effect and significant on perception of value, and (4) the perception of prices has a positive effect and significant impact on perception of value as well as (5) the perception of quality has a negative effect and insignificant on perception of value.

scholarly journals KESEJAHTERAAN DALAM PERSPEKTIF MAQASHID SYARIAH PADA KARYAWAN BADAN AMIL ZAKAT DAN LEMBAGA AMIL ZAKAT DI KOTA SURABAYA

2020 ◽  
Vol 6 (12) ◽  
pp. 2498
Author(s):  
Annisa Dinar Rahman ◽  
Siti Inayahtul Faizah
Keyword(s):  
Direct Observation ◽  
Qualitative Case Study ◽  
Descriptive Analysis ◽  
Health Benefits ◽  
Economic Conditions ◽  
Case Study Approach ◽  
Analysis Techniques ◽  
Study Approach ◽  
Employee Welfare

This study aims to determine the welfare of employees at the Amil Zakat Agency and the Amil Zakat Institution in Surabaya if it is reviewed through the perspective of maqashid sharia. This study uses a qualitative case study approach with descriptive analysis techniques through interviews, documents, and direct observation. The scope of this research focuses on employees of the Amil Zakat Agency and the Amil Zakat Institution. The results of this study are economic conditions in terms of income received by employees of the Amil Zakat Agency and the Amil Zakat Institution are sufficient. This economic situation can be seen from the amount of income received per month, fulfillment of needs, and assets owned. Fulfillment of welfare for employees at the Amil Zakat Agency and the Amil Zakat Institution can be said to be prosperous. This welfare can be seen from the maqashid sharia indicator used in this study, which is maintaining religion, nurturing the soul, nurturing the logics, raising offspring, and maintaining wealth, both the Amil Zakat Agency and the Amil Zakat Institution have received and benefited from the facilities provided by the institution , such as the existence of health benefits (BPJS).Keywords: Employee welfare, Maqashid Syariah, Amil Zakat Agency, Amil Zakat Institution

scholarly journals Pengaruh risiko usaha terhadap profitabilitas pada bank umum swasta nasional devisa

2020 ◽  
Vol 9 (2) ◽  
pp. 261
Author(s):  
Syania Dita Cahyani ◽  
Herizon Herizon
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Significant Positive Effect ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

The purposes of this study are analyzes the simultaneously and partially effect of LDR, IPR, NPL, APB, IRR, PDN, BOPO, FBIR to ROA in Bank Umum Swasta Nasional Devisa. The sample of this study consisted of four banks: Bank CIMB Niaga, Bank Permata, Bank Pan Indonesia, and Maybank. This study used secondary data taken from the financial statements of  Bank Umum Swasta Nasional Devisa. The bank period from the first quarter of 2013 to the second quarter of 2018. The technique of analyzing data is descriptive analysis and used linear regression analysis, F table, t table. The result of this study indicate that analyzing LDR, IPR, NPL, APB, IRR, PDN, BOPO, FBIR simultaneously have a significant effect on ROA in Bank Umum Swasta Nasional Devisa. Partial LDR, IPR and APB have unsignificant negative effect on ROA in Bank Umum Swasta Nasional Devisa. NPL and IRR partially have unsignificant positive effect on ROA in Bank Umum Swasta Nasional Devisa. PDN and BOPO partially have significant negative effect on ROA in Bank Umum Swasta Nasional Devisa. FBIR partially has significant positive effect on ROA in Bank Umum Swasta Nasional Devisa.

scholarly journals IMPLEMENTASI CONTINUOUS IMPROVEMENT DENGAN MENGGUNAKAN METODE PDCA PADA PROSES HANDOVER DI WAREHOUSE PT. ABC

2019 ◽  
Vol 4 (1) ◽  
pp. 37
Author(s):  
Tri Widodo ◽  
Ismail Fardiansyah
Keyword(s):  
Problem Solving ◽  
Continuous Improvement ◽  
Lead Time ◽  
Action Plan ◽  
Mind Mapping ◽  
Negative Effect ◽  
Handover Process ◽  
Positive Effect ◽  
Cause And Effect Diagram

Culture of continuous improvement are favorite things that implemented in many business. This is also as concern in PT.ABC to apply continuous improvement in their operations. They use PDCA (Plan, DO, Check, Action) methodologies to solve the problem. One of PDCA case study that to be a topic for this research are  problem solving in handover process.Lead time for handover process are 20 hours, it will be bring another negative effect. So, problem solving by using PDCA methodologies are conducted. Plan phase are problem Identification, identify cause, and developing solution by using some tools :swim lane flowchart, cause effect diagram, mind mapping effort and benefit matrix. Do phase are execute the action plan, then Check phase are verify the result. The last phase are Action, it is a standardization and next improvement topic .Outcome of PDCA implementing in handover process are reducing lead time in handover process, from 1.161 minutes to 265 minutes, or lead time decreasing by 77%. Other positive effect of PDCA implementing are facilitate the operator to operate the documents, utilize the space that caused by inventory reducing in staging area.Key words :  PDCA, Swim lane, Cause and effect diagram, Mind mapping, Effort & benefit diagram.

scholarly journals Nelayan Danau Tempe: Strategi Adaptasi Masyarakat dalam Menghadapi Kondisi Perubahan Musim

2019 ◽  
Vol 4 (1) ◽  
pp. 59
Author(s):  
Icha Musywirah Hamka ◽  
Hamka Naping
Keyword(s):  
Informal Sector ◽  
Rainy Season ◽  
Economic Hardship ◽  
Dry Season ◽  
Economic Conditions ◽  
Fishing Communities ◽  
South Sulawesi ◽  
Economic Culture ◽  
The Face ◽  
The Difference

This article aims to describe how the economic culture of fishing communities in the area of Lake Tempe, Wajo Regency, South Sulawesi, in the face of tough times in two seasons. The existence of Lake Tempe made a lot of people who lived around him rely and making the Lake as a place to look for earnings. Its unique characteristics make Lake Tempe utilized in different ways in accordance with the seasons. It makes the community experience different issues between rainy season and dry season. This research used qualitative methods to get the depiction as a whole on the question of research. The results showed that the activity of fishing communities is changing depending on the season. It has resulted in the community get to know two of the famine, with different problems. The difference of the season brings socio-economic conditions of the difference is then also bring the community on different adaptation patterns. In the rainy season, people are faced with the problem of floods, and in the dry season, people should experience times of economic hardship. For that matter, any other uses different patterns. The rainy season, they adapt by designing the House in accordance with the conditions of the flood. They made rakkeang, bale-bale, Pallangga and patto'do. In the dry season, they overcame economic hardship by switching professions to become farmers, builders, and other informal sector jobs.

scholarly journals Determinan Environmental Disclosure Dengan Environmental Performance Sebagai Variabel Intervening

2020 ◽  
Vol 3 (1) ◽  
pp. 55
Author(s):  
Laras Putri Kinansih ◽  
Asrori Asrori
Keyword(s):  
Environmental Management ◽  
Path Analysis ◽  
Environmental Performance ◽  
Management System ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Environmental Management System ◽  
Environmental Disclosure ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the effect of industrial types, the application of environmental management systems to environmental disclosure as an intervening variable. The main theories in this study include Stakeholder Theory and Ligitimasi Theory. The population of this research is the companies listed on the Indonesia Stock Exchange in 2015-2017 totaling 406 companies. The sample was selected using purposive sampling until 150 units of analysis were selected. The technique of data collection is done by studying documentation by collecting data published on the IDX. The analytical tool to test hypotheses is path analysis with AMOS software version 22. The method of data analysis uses descriptive analysis, path analysis and sobel test. The results of this study indicate that industrial types and environmental performance have a positive effect on environmental disclosure, industry types have a positive effect on environmental performance. While the environmental management system has a negative effect on environmental disclosure. The results of this study also show that the environmental discourse cannot mediate the influence of industry types on environmental disclosure. Suggestions from this study are to use different measurement proxies for environmental management system variables.

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