Distribution of Productive Zakat for Reducing Urban Poverty in Indonesia

Nur Kholisa, Mugiyatib, a,bFakultas Ekonomi dan Bisnis Islam, UIN Sunan Ampel Surabaya, Indonesia, Email: anurkholis@uinsby.ac.id,   bmugiyati@uinsby.ac.id

Productive zakat is a strategic mechanism to help alleviate poverty. This study aims to explore the mechanism by which BAZNAS manages productive zakat in an attempt to help alleviate poverty in Indonesia. This study uses a qualitative exploratory approach. Documentary data pertaining to zakat distribution to mustahīq in the urban poor Surabaya was collected from the East Java BAZNAS office. Several interviews with the leaders of this office were also conducted to capture their views on the management of productive zakat. The results showed that to reduce the poverty of the urban poor, the BAZNAS applies a strategic distribution of productive zakat implemented through (1) a revolving capital loan to increase venture capital of the mustahīq members of MSMEs run under the qarḑ al-ḫasan contract, and (2) providing work equipment for starting or developing businesses. These mechanisms were effective in helping the poor for starting and expanding their business, hereby improving their wellbeing. It is suggested that amil zakat may increase the allocation of zakat distribution for productive purposes, rather than for one stop consumption. This study expands the understanding of the currently developed approach to zakat management and provides sound good practices in reducing poverty. Pages 1 to 12




Course Design for Teaching Development: Key Considerations for Faculty Developers

Mohammed Saleh Alkathiri, Assistant Professor of Teaching and Learning with emphasis in Higher Education, Deanship of Academic Development, Imam Abdulrahman bin Faisal University, Dammam, Saudi Arabia. Email: msalkathiri@iau.edu.sa

The purpose of this paper is to address key elements of designing a course that aims at developing core competencies in teaching and learning for faculty members.  The paper includes discussion of the initial preparation, objectives and learning outcomes, syllabus construction, assignments, assessments, grading, and teaching strategies.  The paper is divided into sections, one for each theme or key topic in relation to course design.  Finally, a brief reflection concludes the paper.  The process of course design did not only allow to learn about the principles of course design, but also expanded one’s understanding of oneself as a faculty developer. Pages 13 to 29



Pilot Study of Heartbeat Sensors for Data Streaming in Virtual Reality (VR) Training

Yui-yip Laua, Yuk Ming Tangb*, Ka Yin Chauc, Ho Yan Huib, a Division of Business and Hospitality Management, College of Professional and Continuing Education, The Hong Kong Polytechnic University, b Department of Industrial and Systems Engineering, The Hong Kong Polytechnic University, Hong Kong, c Faculty of International Tourism and Management, City University of Macau, Macau

Virtual reality (VR) training is important for medical staff nowadays especially for those who handle sharp objects. The training can be used to prevent accidents or potential injuries to them as they can happen at any moment during surgical procedures, disassembling, or disposal of sharp objects. For education and training purposes, VR simulated precautions training in hospitals, caring centres, etc. is proposed. In this article, we describe a pilot study of VR simulated training. The pilot study involves an initial experiment and data collection of a simulated VR education and training program by using the biosensors of the developed wearable device. Through the development of an immersive and 3D VR environment in the working place, the simulation is intended to provide VR training for health care employees and medical practitioners. In this pilot study, we attempt to design and develop a wearable device for heartbeat rate data capture and collection when the trainee is undergoing VR training. Thus, the medical workers can be trained under supervision and monitoring. The developed heartbeat device can successfully collect the bio-data of the trainees during simulated training, and the accuracy of the sensors was also validated. Pages 30 to 41

Applying Waiting Queue Models to Solve Queue Problems During the Corona Pandemic in Khartoum State Hospitals (Al-Hikma Hospital as a Model)

Dr. Ahmed Osman Ibrahim Ahmed1, Dr. Mohamednour Eltahir Ahmed Abdelgadir2, [1],2Associate Professor, Department of Business Administration, Imam Abdul Rahman bin Faisal University, Faculty of Applied Studies and Community Service

The research dealt with the application of waiting lines models in Al-Hikma Hospital in Khartoum State. The research problem lied in the phenomenon of queues in the hospital, which was exacerbated by the Corona pandemic, which necessitated hospitals to conduct more restrictions on auditors in order to avoid the risks arising from the possibility of transmission of the virus. The research aimed to solve the problem of waiting clients using queue models. The researcher adopted the observation method to collect data and information and also adopted the quantitative methods for Windows 2 to extract the findings. The most important findings  of the research lied in that the waiting of patients in the circumstances of the new Corona virus has health consequences related to the nature of the virus and the way it spreads. This necessitated the application of other measures to prevent congestion and waiting. One of the findings was also that the waiting period for customers is long compared to known waiting standards despite the application of some rules such as the appointment system and restriction on a spatially attending hospitals for emergency cases only. The most important research recommendations were to increase the number of service providers, taking into account the cost component, conduct studies related to customer satisfaction, and constantly survey the work environment to avoid any shortcomings, increase competitiveness, and the need to observe known global protocols through follow-up and training. Pages 42 to 61

Structural Equation Modelling the Interrelationships between Service Quality, Customer Satisfaction and Behavioural Intention among Maldivians seeking Medical Tourism Services

Ahmed Ali Jaleela*, Ali Khatibib, S. M. Ferdous Azamc, a PhD Candidate, Post Graduate Centre, Management and Science University, University Drive, Off Persiaran Olahraga, Section 13, 40100, Selangor, Malaysia, b,cGraduate School of Management, Management and Science University, University Drive, Off Persiaran Olahraga, Section 13, 40100, Shah Alam, Selangor, Malaysia, Email: a*jaleel.aa@gmail.com, balik@msu.edu.my, cdrferdous@msu.edu.my

This quantitative study contributes to theory and practice by analysing the interrelationships between service quality, customer satisfaction and behavioural intention among Maldivians’ seeking medical tourism services. A total of 385 samples collected using stratified proportionate random sampling and a survey questionnaire approach in a non-contrived cross-sectional setting with minimal interference of the researcher. The study seeks to fill existing gaps in literature related to medical industry, and this study will be a first of its kind for the Maldives, as it is conducted nationwide across the 19 atolls to generalise the results of this study conducted in the Maldives context. The findings indicated that service quality significantly affects customer satisfaction as well as behavioural intention. Further analysis is provided for testing the intervening effect of customer satisfaction on the relationship between service quality and behavioural intention. The study results would help policymakers in the Maldives to formulate better policies on medical care and medical tourism. Academics in the field of business management and marketing would be able to utilise findings to enrich literature. Furthermore, the study assists marketeers and business analysts formulate new marketing strategies to penetrate the South Asian region market, with an emphasis on the medical care industry in the Maldives. Pages 62 to 80

The Poetry of Ibn Al-Qaysarani: A Stylistic Study / Al-Thughriyat as a Model

Ismail Suliman Almazaidaha, Majed Gazi Alzubib, Moath Hazza Alzubic, aAssociate Professor of Arabic Literature, The University of Jordan, Amman, bProfessor of Arabic syntax, The University of Jordan, Amman, cAssistant Professor of Arabic syntax, The University of Jordan, Amman, Email: aGuefara1981@yahoo.com, ai.mazaydah@ju.edu.jo, bm_alzubi@ju.edu.jo, cm_zubi@ju.edu.jo

This study aims to examine the poetry of Ibn Al-Qaysarani, which he told during his trip to the thughoor (fortified towns) that was later called (Al-Thughriyat), from two points of view: personal subjective stylistics and statistical stylistics. The research found that Al-Thughriyat were merely short pieces that did not exceed fifteen verses at its finest, and that the poet was fascinated with the fortified towns he visited as well as the Western civilization which he did not find in his country. After studying the lexicon, the research found that the poet’s words were softer than they were before, as his jihadist poetry was a true picture of ancient Arab poetry. We saw that he disbelieved in Arab poets such as Al-Mutanabi and Abu Tammam whom he used to consider a light for him in his jihadist poetry. Rather, he started following a poet like Abu Nawas into his flirtation with the Frankish women. Pages 81 to 93

Education’s Role: Rights and Responsibilities of individuals in Welfare State

Dr. Said Saeed1 Dr. Muhammad Idris 2 Dr. Muhammad Tariq 3, Abdul Wali Khan University Mardan

Man is gregarious by nature and cannot live without society. It is the moral duty of an individual to devote his/her energies to the service of society in a welfare state. Education can yield values in individuals for making this planet a better place for living. As a member of welfare state, every individual has certain rights and responsibilities in common with other individuals. The paper concentrates to investigate education role and responsibilities of individuals in a welfare state. These research questions were addressed; does education play its role in developing positive values in individuals in a welfare state? What are the rights of individuals in a welfare state? What are the responsibilities of individuals in a welfare state? Qualitative approach was employed to collect data from the informants. Thematic analysis was applied to make analysis of the data. Findings showed that it is a way to realize his self in the self of others, education inculcates citizenship values, and citizens are made not born, and citizenship is an art which has to be learnt through education. It is recommended that quality education may be ensured to make strong our character and prove ourselves worthy citizens of a worthy state. Pages 94 to 110

The Influence of International Accounting Standards on the Economic Development Aftermath of COVID-19

Aymen Raheem Abdulaali Almayyahia, Mustafa Abdullah Mohammedb, Alhamzah Alnoorc, Sammar Abbasd and Zeeshan Zaib Khattake, a,bSouthern Technical University, Management Technical College, Iraq; cSchool of Management, Universiti Sains Malaysia, Pulau Pinang, Malaysia, Southern Technical University, Management Technical College, Iraq; d,eInstitute of Business Studies, Kohat University of Science and Technology, Pakistan.

This study was carried out to determine the effects of the Covid-19 pandemic on International Financial Reporting Standards (IFRS) policies and the extent of its impact on sustainable development. During the Covid-19 pandemic there have been changes in these policies to adjust the financial risk caused by the pandemic. Similarly, the International Accounting Standards was studied to evaluate the effects on reporting of Expected Credit Loss Assessment. The International Accounting Standards revealed the impact of contract revenue reporting. The International Accounting Standards were investigated to determine the effect on reporting and disclosure of Fair Value Measurements (FVM). Similarly, it was found that the reporting mechanism of equity and debts has also been changed to adjust to the situation caused by Covid-19. To meet the objectives of the study, online qualitative data was accessed and used. To study the various changes in financial reporting standards caused by Covid-19 to mitigate the risk, online data was randomly selected and evaluated as discussed in the methodology section. Pages 111 to 125

Implications of Tax Audit and Investigation on Taxpayers’ Compliance in Nigeria 

Samuel Adebayo Olaoyea  and Tajudeen Abimbola Busarib, Department of Accouting, Babcock University, Ilishan, Ogun state, Nigeria. Email: olaoyes@babcock.edu.nga and tajubusari@yahoo.comb

The case of tax compliance globally is complex and largely depends on the attitudinal dispositions and taxpayers’ perception of optimal tax revenue utilisation by the governments. Previous studies had argued that taxpayers are willing to obey tax laws naturally without being audited or the threat of tax investigation; rather the presence of tax justice, optimal utilisation of tax revenue and transparency is enough to motivate compliance. Consequently, this study investigated the effects of tax audit and investigation on taxpayers’ compliance in Nigeria. The study employed cross-sectional survey research design, using a self-structured questionnaire administered to purposively selected senior members of Federal Inland Revenue Services (IFRS), a body responsible for tax collection and administration in Nigeria. Descriptive and inferential statistics were used. The descriptive result showed that regular tax audits influence tax compliance {Average Score = 4.05; SD = 0.93} with 76.12% percentage of total Agree; the responses relatively vary as suggested by the computed standard deviation Inferential regressions analysis carried out which revealed that a tax audit and investigation had a positive statistical significant effect on tax compliance, AdjR2 = 0.111; F-Statistics (3, 352) = 15.838; P-value = 0.000. The study recommended that the level of tax compliance in Nigeria could drastically improve when the taxpayers’ perception of corruption and insincerity of government is proved otherwise by the governments’ clear demonstration of honesty, transparency and optimal tax utilisation. Pages 126 to 141

Potential Demand Prediction of Automated Parcel Lockers Adoption in Bangkok, Thailand

Orawee Thongkama, Manoj Lohatepanontb*, Pongsa Pornchaiwiseskulc*, aLogistics and supply chain management, Graduate School, bTransportation Institution, Chulalongkorn University, Thailand, cFaculty of Economics, Chulalongkorn University, Thailand, Corresponding Author* Email: aorawee.th@gmail.com, b*manoj.l@chula.ac.th, c*pongsa.p@chula.ac.th

Online shopping businesses grow significantly in Thailand. Home delivery is the first choice from a customer perspective, however, with the failure rate, automated parcel locker (APL) appears to be an alternative. This study proposes a multiple linear regression to investigate socio-demographic, behaviors and preferences of customers impacts on probability of using APL in Thailand. The study uses 718 observations from both online and offline surveys in Bangkok. The result shows that the positive impacts for demand prediction are age range (>46 years old), type of accommodation (commercial building and apartment), household living (with parents, and with spouse and child/children, discount price, hours using Internet per day, frequency of online shopping, and APL location types. In terms of location, the condominium has the highest impacts, followed by office buildings. For negative impacts, there are gender (female), age (18-25 years old), PhD education level, income between THB 30,001-45,000, online shopping experience, own a car, occupation (being full time employee and unemployed), have someone stay home during the day, APL location (Shopping mall) and travelling distance. Pages 142 to 160

Designing a New Retirement Plan (with Special Reference to Service Class People)

Dr. Naila Iqbal Qureshi, Associate Professor, Business administration Department, College of Business Administration, Princess Nourah Bint Abdulrahman University, Riyadh, KSA

Planning for retirement years means determining how much money a person will need to live comfortably when finally retiring from work, that is, from a service or profession. Retirement planning helps in weighing the options and identifying the best ways to save for retirement, given the financial situation and the capacity for risk. The researcher analysed that the plan should provide higher return to their investors. The investment should be risk free. The new plan should be risk free and should provide maximum risk cover. At present there are various retirement plans running in India, so the researcher concentrated only upon the top pension plans. The new plan only compared with the LIC’s jeevan nidhi (LIFE TREASURE) means: LIC's JEEVAN NIDHI is a with profits Deferred Annuity (Pension) plan. On survival of the policyholder beyond term of the policy the accumulated amount (i.e. Sum Assured + Guaranteed Additions + Bonuses) is used to generate a pension (annuity) for the policyholder. The plan also provides a risk cover during the deferment period. The USP of the plan being the pension can commence at 40 years. The premiums paid are exempt under Section 80CCC of Income Tax Act because it is the best plan among all plans. It is hard to understand the financial calculations by companies, but if we talk about LIC’s policies, there is a software-based system for computing the annuity amount, risk cover amount and the surrender value, which is hard to understand and is dependent upon the company’s profitability. Pages 161 to 180

The Role of the Crown Prince in the Political System of Kuwait

Nour Huwaidi Al Huwaidi, PhD student- Cairo University - Faculty of Economics and Political Science

This paper aims to study and analyse the role of the Crown Prince in the political system of Kuwait.This paper uses analytical and descriptive methods in analysing the role of the Crown Prince in the political system of Kuwait, describing and analysing the rules, methods and duties related to choosing the Crown Prince in Kuwait. The Kuwaiti constitution specified how to assume the position of Crown Prince, defined the duties of the Crown Prince, and linked the position of Prime Minister in the government to that of the Crown Prince, until the position of Crown Prince was separated from the position of Prime Minister in 2003. The position of Crown Prince in Kuwait has played an important role since the issuance of the Kuwaiti Constitution in 1962, as the constitution specified how to assume the position of Crown Prince, the functions of the Crown Prince, and linked the position of Crown Prince to the position of Prime Minister until 2003, when the two positions were separated. Pages 181 to 192

The Phenomenon of Standard Deviated  Language of Student Communication and the Purity Preservation Issue of Vietnamese

Vinh Le Thi Thuya, aFaculty of Philology, Hanoi Pedagogical University 2, Vietnam, Email: alethithuyvinh@hpu2.edu.vn

In the current context of innovation and integration, and before social, historical and cultural changes, the Vietnamese language has also experienced great changes, both in breadth and depth. One of the language fields that deeply affects the appearance of contemporary Vietnamese, as well as contributes to the transformation and development of Vietnamese in the modern socio-cultural context, is language at school – the language of the future owners of the country. In this article, through the utility of presenting the current situation of using standard deviating language in the communication of students, we initially propose specific orientations and measures to improve the good values retention of Vietnamese, while having a direct impact on the language education and learning process of students. Pages 193 to 206

Teachers’ Social Life and Their Job Performance - A Study of Public & Private Secondary Schools of Pakistan

Dr. Abdul Ghaffar1, Dr. Amir Zaman1, Dr. M. Idris2 & Anwar Khan3 1,2Associate Professor Department of Education, Abdul Wali Khan University Mardan, KPK, Pakistan, 3Secondary Education Department KPK, Pakistan

The teacher has remained the central part of the education system. He/she is the main person who is responsible for the overall development of students’ personalities. He has got a different role to play in order to keep the system on track. It is therefore important that his/her needs, personal, institutional and societal, may be satisfied in order to enable him to concentrate on his/her work. This study was an attempt to investigate the perceptions of teachers and principals in order to find out whether teachers are satisfied in their social life; to investigate the perception of Principals about a teachers’ job performance and to know about the relationship of a teachers’ social life with their job performance. Two questionnaires were framed in order to collect relevant data from the respondents. T-test and spearman correlation was used in order to analyse the data. Findings show that the public sector school teachers are more satisfied than private school teachers. It was also found out that work recognition of the teachers motivate them to perform in a better way. Pages 207 to 216

Productivity Improvement in the Denim Industry by DMAIC Methodology

Muhammad Owais Raza Siddiquia, Imran Noorb, Muhammad Dawood Husainc, Muhammad Usama Nooranid, Allah Dade, Waqar Iqbalf, Danmei Sung, a,b,c,dNED University of Engineering & Technology, Department of Textile Engineering, University Road, 75270, Karachi, Pakistan. a,gHeriot-Watt University, School of Textiles & Design, TD1 3HF, Galashiels, UK. ePakistan Institute of Fashion and Design, Lahore, Pakistan. fTiangong University, School of Textile Science and Engineering, Tianjin, China, Email: aorazas@neduet.edu.pk

The aim of this paper is to boost productivity improvement by reducing the rejection rate and finding ways to improve the quality of the textile (denim) industry. The methodology used here is based on Six Sigma, which aids as a catalyst for lowering the rejection rate in the denim industry. Six Sigma in this paper serves as a systematic tool for continuous quality process improvement and for achieving desired targets and quality. The DMAIC model provides a framework that ultimately decreases the variation in the process, and executes a central plain that would be readily accepted by the organisation and which encourages people to adapt it. In the defining phase, the root causes of the problem and faults were recognised. As a result, a broken end was found to be the main cause of the rejection of defective products. The root causes were analysed using a cause and effect diagram. In the improvement phase, the design of the experiment (DOE) was implemented, and key parameters of the process were set up. This revealed that high concentrations of acid and hydrogen peroxide are the core origin of the diminishing yarn strength in the back process. A factorial design, with two replications, was performed. Hydrogen peroxide and acid were used in the dyeing department as chemical oxidation for indigo dye. After the implementation of Six Sigma, the productivity of the company improved and the rejection rate was reduced. Pages 217 to 229

Exploring the Role of Agile Operant Resources in Facilitation of Strategic Orientation: Case of Family-Owned Businesses in Pakistan

Mehreen Waheeda*, Dr. Abdul Rashid Kausarb, Dr. Yasir Rashidc          aPh.D Scholar of Management Sciences,  Lecturer in National University of Modern Languages (NUML), bProfessor of Knowledge Management,  cAssistant Professor of Marketing a,b,c School of Business & Economics (SBE), University of Management & Technology (UMT) Lahore, Pakistan, Email:a*mehreenwaheed@numl.edu.pkbark@umt.edu.pk,yasir.rashid@umt.edu.pk

No one can deny the pertinent role of resources in each era. Over time, its usefulness enhances which facilitates firm sustainability in today’s volatile business world. To the best of the author's knowledge, no study has been done specifically in the context of Family-Owned Businesses (FOBs) in Pakistan regarding the Owner’s possessed agile operant resources. The purpose of this study is to explore the hidden agile operant resources of the family business owners which facilitate FOBs in strategic orientation. This study resides on a relativistic school of thought based on the interpretive paradigm. It is used as an exemplary nature of research. Purposive sampling is used for data collection conducted interviews through open-ended questionnaires and observation of family owners. This study is based on the abductive research approach along with Gioia methodology has been used to develop broader themes for discussion. This research paper provides sound conceptual insights on the strategic orientation of family firms through the pertinent role of learning & observational resources, agile entrepreneurial phronesis & agile sensing skills. The authors proposed a conceptual model for shedding light on the pertinent role of agile operant resource supports to facilitate the strategic orientation of Family-Owned Businesses. Pages 230 to 256

Organisational Design, Organisational Climate and Burnouts in Health Services Companies

Friska Sipayung1, Liasta Ginting2, Magdalena L. L. Sibarani3, 1,2,3Department of Management, Faculty of Economic & Business, Universitas Sumatera Utara, Medan, Indonesia, Email: 1friska@usu.ac.id, 2liastaginting@gmail.com, 3magdalenaleonita@gmail.com

The purpose of this study was to analyse the hospital organisational design, whether the model has a mechanistic or organic tendency. Analyzing how the organizational climate in terms of structural design whether the leadership process tends to be very autocratic, a little less autocratic or consultative. Furthermore, this research analyzing the influence of organizational design and organizational climate on burnout and performance. This research was conducted at the mother and child hospital in the city of Medan. The data analysis technique used in this research is path analysis with the help of the SmartPLS application. The results showed that in general the respondent's perception of organisational design was good, while the organisational climate was quite supportive, the burnout level experienced by nurses was in the medium category and the nurse's performance was high. The organisational design of health care companies in this study has a mechanistic tendency. Furthermore, this study found that the organisational climate tends to be quite supportive. And in terms of its structural design, the leadership process tends to be a little less autocratic. The results showed that organisational design and organisational climate had an effect on burnout and nurse performance. Pages 257 to 275

The Nature of Treaties in Islamic Jurisprudence and International Law

Prof. Dr. Hasan Taisir Shammout, Jarash University, E-mail:h_shammout@hotmail.com

Legal scholarship has confirmed that international Islamic law and international law are considered as influential systems of reference rules. Recent studies neglect several individual fields of Islamic law, particularly the area of foreign relations. These studies overlook specific features of treaty-conduct in Islamic jurisprudence. Therefore, this study aims at exploring the nature of treaties in Islamic jurisprudence and international law by explaining the relation between Islamic jurisprudence and international law in terms of the nature of treaties. The findings revealed that treaties based on international law are consistent with Islamic law. Further studies may be conducted on treaties relevant to the contemporary world. Conclusions will be presented accordingly. Pages 276 to 285
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