Benefit in Kind: Should It Be Exempted from Zakat?

In general, emoluments, allowances and all forms of income related to employment are considered as employment income zakat in Malaysia. However, based on the practice of zakat institutions in Malaysia, not all that is received in relation to employment is liable for mandatory zakat, including all forms of benefit in kind (BIK). On the other hand, in terms of taxation practice, all benefits in kind received by an employee are taxable by Inland Revenue Board of Malaysia (LHDN), except for benefits listed in Paragraph 9. BIK refers to benefits given to employees, which cannot be convertible into money, such as motorcar and household furnishings, apparatus and appliances. It is worth noting that the discussion on the imposition of zakat on benefits in kind has not been given enough thought and justifiably raises questions. Therefore, in this study, three central questions have been raised with regards to BIK and zakat in Malaysia. Should BIK be considered under the category of “whatever received related to employment”? Why BIK should be subjected to employment income zakat? How BIK can be charged under the context of employment zakat? Based on the content analysis method, this paper presented a brief review to answer these questions. In general, this study is of the opinion that BIK is zakatable and LHDN’s income tax assessment method could be adopted for employment income zakat accounting

The Winds of Change: How Government-Led Programs Are Transforming the Orang Asli Community

The Orang Asli community, Orang Asli Malaysia, has long faced socioeconomic challenges due to being marginalized and isolated from mainstream society. However, the government’s efforts to implement socioeconomic development programs have brought significant positive changes to their communities. This paper examines the impact of the government-led program on the Orang Asli community, particularly in settlement, economy, and social. This study focuses on the Organized Settlement Program, Economic Development Program and Social Development Program. This study uses data from government reports, academic publications, and interviews with members of the Orang Asli community. Findings show that government-led programs have increased access to education, better economic opportunities, and better health care services for Aboriginal people. The study also highlighted the challenges that remain in trying to fully address the socioeconomic gap the Orang Asli community faces. Overall, this paper provides insight into the transformative power of government-led programs in addressing the socioeconomic challenges faced by marginalized communities and the importance of continued efforts to promote equitable and sustainable development

PENGARUH PEMBANGUNAN BANDAR TERHADAP PENYERTAAN SOSIAL PENDUDUK KAMPUNG BANDAR DI WILAYAH UTARA MALAYSIA

Bandar merupakan sebuah habitat tumpuan penduduk mendapatkan serta mencari kualiti kehidupan yang baik. Pengaruh pembangunan yang pesat di bandar sebenarnya telah memberi kesan langsung kepada penduduk kampung bandar untuk terus beradaptasi dengan persekitaran pembangunan bandar yang semakin kompleks. Kajian ini menghujahkan bahawa keupayaan penduduk kampung bandar menikmati kualiti kehidupan sosial yang baik terjelma keutuhan penyertaan sosial sesama penduduk. Kajian mendapati sungguhpun penduduk kampung bandar secara majoritinya adalah kaum melayu, kepelbagaian etnik yang wujud di persekitaran kawasan kampung bandar telah membentuk hubungan yang utuh dan akrab

Land use change in Kelantan: review of the Environmental Impact Assessment (EIA) reports

Environmental Impact Assessment (EIA) is an essential process in minimizing the adverse environmental impact and to ensure sustainable land use. In Malaysia, under Section 34A, Environmental Quality Act 1974, the EIA was made compulsory for any project that can be a threat to the environment. All EIA reports require approval from the Department of Environment prior to the project commencement. This study argues that land use change for agriculture and logging in Kelantan has a direct connection on the approved EIA. The objectives of this study is to identify a list of EIA reports that have been previously approved in Kelantan since 2000 to 2015; and to analyze the EIA reports embracing the trends of approval, the type of project, territory involved, the consultant involved, the time of approval, potential impacts and mitigation measures. This study had been reviewed 192 EIA report in DOE Kelantan and covered year 2000 to 2015. The review process to look at the type of project, territory involved, the consultant involved, the time of approval, potential impacts and mitigation measures. It’s covered three district of Tanah Merah, Kuala Krai and Gua Musang. To date, a total of 222 EIA reports have been approved in Kelantan. The results showed a notable increment in the approval trend of EIA reports. A total of 149 conducted EIA projects are fall within the territory of Gua Musang. Majority of the approvals are granted to agriculture and logging projects. Majority projects have passed over the area of secondary forest, oil palm and rubber plantations, permanent reserve forest and the watershed of tributaries of Sungai Kelantan. Land-clearing activities for agriculture and logging on a large scale have a significant impact to environmental change in Kelantan

KE ARAH MENCAPAI 100% KADAR SARA DIRI (SSL) BERAS: SATU SASARAN REALISTIK ATAU RETORIK?

Implikasi pergantungan yang tinggi terhadap sumber beras diimport dalam jangka masa panjang bukan sahaja melemahkan kemampuan mencapai kecukupan sara diri malah dalam pada masa yang sama turut mendedahkan negara pengimport terhadap tekanan polisi perdagangan negara pengeksport dan ketidakstabilan harga dalam pasaran makanan global. Hal ini jelas dapat dilihat ketika berlakunya krisis makanan pada tahun 2008. Sehubungan dengan itu, dalam Rancangan Malaysia Kesebelas (RMK-11), kerajaan komited ke arah mencapai tahap sara diri beras (SSL) 100% menjelang tahun 2020. Justeru, kajian ini dijalankan bertujuan menilai keupayaan kawasan jelapang yang sedia ada dalam mencapai pengeluaran 100% SSL bagi mengurangkan pergantungan terhadap beras import. Unjuran dijalankan berdasarkan maklumat andaian lingkungan tingkat penggunaan beras per kapita serta unjuran populasi. Dapatan unjuran dalam kajian ini memperlihatkan bahawa matlamat ini lebih realistik sekiranya sektor padi negara memperluaskan skala pengeluran padi berproduktiviti tinggi ke kawasan luar jelapang. Hal ini kerana, sasaran ke arah pencapaian SSL sekitar 85% hingga 100% menuntut kawasan jelapang yang sedia ada untuk mencapai lingkungan hasil pengeluaran antara 12 mt/ha sehingga 14.5 mt/ht. Rentetan itu, kajian ini telah mengemukakan beberapa langkah strategik bagi memperkasakan lagi intervensi kerajaan dalam merealisasikan sasaran 100% SSL beras

Impak perubahan iklim ke atas pertanian berdasarkan Model Simulasi Pertumbuhan Tanaman (CGS)

Sektor pertanian merupakan antara sektor ekonomi yang terawal yang mendapat tumpuan meluas dalam kajian-kajian berkaitan impak perubahan iklim. Hal ini didorong oleh kemudahterancaman sektor pertanian terhadap perubahan iklim selain kepentingan sektor ini dalam menjamin kelangsungan kehidupan manusia. Perbincangan berkaitan magnitud impak perubahan iklim ke atas sektor pertanian masih giat diperdebatkan sehingga ke hari ini. Sehingga kini, terdapat pelbagai kaedah dan model yang telah diaplikasikan bagi menilai impak perubahan iklim terhadap sektor pertanian di pelbagai negara. Antara model yang lazim digunakan oleh penyelidik ialah model simulasi pertumbuhan tanaman (CGS). Oleh yang demikian, matlamat kertas kerja ini adalah untuk meninjau impak perubahan iklim ke atas sektor pertanian di seluruh dunia melalui sorotan literatur kajian lepas yang telah menggunakan model CGS. Secara keseluruhan, tinjauan ini menyimpulkan bahawa tanaman pertanian antara negara di seluruh dunia menunjukkan sensitiviti iklim yang berbeza-beza. Impak perubahan iklim dijangka menjejaskan hasil pengeluaran pertanian di negara sedang membangun dan berpendapatan rendah, terutamanya di negara yang berada di iklim tropika atau di latitud yang rendah. Memandangkan terdapatnya kesan heterogen perubahan iklim ke atas sektor pertanian, oleh itu amat penting sekali bagi setiap pengkaji yang ingin mengkaji perhubungan antara iklim dan pertanian pada masa hadapan untuk memberi tumpuan terhadap aspek geografi iklim

Hubungan kejiranan dalam membentuk kesejahteraan hidup masyarakat ‘kampung bandar’: kes Kampung Berjaya dan Kampung Mempelam, Alor Setar, Malaysia (The influence of neighbourliness in shaping the social wellbeing of urban villages : evidence from Kampung Berjaya and Kampung Mempelam, Alor Setar, Kedah, Malaysia)

Hubungan kejiranan adalah penting dalam melahirkan masyarakat sejahtera. Ia juga boleh dianggap sebagai penentu kesejahteraan hidup bagi sesuatu masyarakat, melaluinya juga kerjasama dan perpaduan masyarakat dapat dibentuk. Di dalam kajian ini penyelidik telah memilih penduduk di Kampung Berjaya dan Kampung Mempelam, Alor Setar, Kedah iaitu kampung yang wujud dalam bandar sebagai responden. Objektif kajian ini adalah untuk mengkaji persepsi penduduk terhadap tahap kesejahteraan hidup mereka dalam aspek hubungan kekeluargaan dan kejiranan dan seterusnya menganalisis faktor penentu tahap kesejahteraan hidup penduduk sebagai penghuni di “urban village” ini. Seramai 132 orang ketua isi rumah telah ditemuselidik dan jumlah ini mewakili 30% jumlah ketua isi rumah yang terdapat di Kampung Berjaya dan Kampung Mempelam. Hasil kajian telah menunjukkan bahawa hubungan kekeluargaan sahaja masih belum cukup untuk menjamin kesejahteraan, manakala hubungan kejiranan yang baik telah dianggap sebagai penentu kesejahteraan hidup penduduk. Namun, gabungan kedua-dua hubungan ini lebih memberi jaminan kesejahteraan hidup masyarakat “urban village”

The Paradox of Victims’ Perceptions and Knowledge against Flood Causes

This study aims to unravel the paradox of perceptions and knowledge of the flood victims towards the causes of the disaster in the context of internal and external. Internal context comprises of a comparison of perceptions and knowledge based on individual characteristics (age, gender, education and income). Whereas, the external context includes the factors of the awareness of the victims towards the amount of rainfall, the impact of land use changes as well as the negligence of the responsible parties. The main objective of this study is to determine the differences of perception and knowledge of December 2014 flood victims in Kelantan towards the factors that lead to the flood. This disaster had resulted in huge amount of money lost as well as traumatize the victims in which can be felt to this day. Since that incident, there were various points of view and different perceptions in finding the cause of the disaster occurred. Besides that, the study found that the level of perception and knowledge as to the cause of the disaster is different in the context of the internal (individual characteristics). This difference has a significant influence on the awareness of the causes of the floods that occurred in the external context. Significant relationships at the level of p<0.05 has existed between perception and knowledge of the causes of the disaster victims affected by environmental changes in the last 10 years. This indicates that although the victim is aware of the physical environment changes happening around them, but all that is seen is not a major contributing factor to the cause of the floods in Kelantan in 2014

The Adoption of Robo-Advisory among Millennials in the 21st Century: Trust, Usability and Knowledge Perception

Robo-advisor has become the new personal wealth management and investment method. Nonetheless, certain predicaments are faced by robo-advisor companies as a tech-savvy young group of individuals seems to be less willing to adopt robo-advisory. This study investigates millennials’ adoption of robo-advisory in terms of financial knowledge, trust and usability perception in the 21st century to enhance sustainability. This quantitative study focuses on individuals belonging to the millennial generation who were born between 1981 and 1996. The findings indicate that the millennials who possess financial knowledge, as well as perceived usability and trust have a significant positive effect on the willingness to embrace robo-advisory as a tool for wealth management. The higher the financial knowledge of an individual, the more likely they are willing to adopt a robo-advisor. Government may provide appropriate avenues to enhance financial knowledge, and credible and user-friendly platforms with resources to boost the millennials’ usage of robo-advisors for their wealth management. With robust artificial intelligence, robo-advisory continues to support users, especially millennials, through three dimensions of sustainable development: environment, society, and economy