Amalan Taksiran Zakat Pertanian Dalam Kalangan Usahawan Padi Di Kawasan Lembaga Kemajuan Pertanian Kemubu (Kada), Kelantan

Di Malaysia hanya hasil tanaman padi diwajibkan zakat. Menurut Manual Pengurusan Pengiraan Zakat yang diterbitkan oleh Jabatan Wakaf, Zakat dan Haji (JAWHAR), zakat padi dikenakan pada kadar sepuluh peratus daripada hasil bersih apabila cukup nisab iaitu lima awsuq. Kaedah taksiran zakat padi berdasarkan hasil kasar dikatakan tidak menjamin keadilan sosial dalam kalangan usahawan padi kerana kos yang tinggi diperlukan bagi penanaman padi secara komersial. Situasi di Kelantan, Mesyuarat Jemaah Ulama’ Majlis Agama Islam dan Adat Istiadat Melayu Kelantan (MAIK) memutuskan zakat padi yang diusahakan oleh agensi kerajaan secara estet ditaksir berasaskan hasil bersih setelah ditolak semua kos tanaman yang terlibat. Sebaliknya zakat padi yang diusahakan secara individu ditaksir berasaskan hasil kasar tanpa ditolak kos tanaman. Mengapakah berlakunya perbezaan tersebut? Oleh itu, kajian ini secara khususnya mempunyai tiga objektif. Pertama; mengenal pasti dan menganalisis kaedah taksiran zakat padi yang diamalkan oleh semua negeri di Malaysia. Kedua; menganalisis kaedah taksiran zakat padi dalam kalangan usahawan padi di kawasan Lembaga Kemajuan Pertanian Kemubu (KADA) terhadap kos tanaman dan kos sara hidup. Ketiga; mencadangkan kaedah alternatif taksiran zakat padi yang diusahakan secara komersial oleh usahawan padi khususnya di Kelantan. In Malaysia, only the paddy crop is compulsory for zakat. According to the Manual of Management and Calculation of Zakat published by the Department of Wakaf, Zakat and Hajj (JAWHAR), zakat is levied at the rate of ten per cent of net revenues after meeting the minimun five awsuq. Conventional methods of paddy zakat estimation that is based on Gross revenue does not guarantee social justice among paddy planter due to the high cost needed for commercial paddy cultivation. For Kelantan, Committee Meeting of Jemaah Ulama’ Majlis Agama Islam dan Adat Istiadat Melayu Kelantan (MAIK) decided that zakat of paddy planted by goverment agencies in the estate form is assessed based on the net revenue after deducting all the costs involved. On the other hand, the zakat of paddy plantes by individual farmers is assessed based on the gross revenue without deduction for the cost of planting. Why are the differences? Therefore, this study has three objectives. First, to identify and analyze the assessment methods for zakat of paddy practiced by the states in Malaysia. Second to analyze the assessment methods for zakat of paddy among paddy planter in Kemubu Agricultural Development Authority (KADA) on the cost of planting and the cost of living. Third, to propose alternative methods of assessment of zakat for paddy planted by commercial entrepreneurs, especially in Kelantan

The Role of Organizational Humanistic Social Support in Decreasing the Interference of Work Problems on Employees’ Family Conflict

Despite an increased interest in humanistic touch in global organizational support, the nature of helping processes rendered by supervisor and coworkers is still vague. The study was performed to examine the relationship between organizational humanistic social support and work interference with family conflict using 100 usable questionnaires gathered from academic staff in a Malaysian public institution of higher learning in Borneo. The findings of SmartPLS path model indicated that humanistic touch in term of supervisory support significantly correlated with work interference with family conflict. Similarly, humanistic touch of coworker support significantly correlated with work interference with family conflict. This result shows that the readiness of supervisors and coworkers to amply offer material and moral support in performing task have reduced the intrusion of work problems in employees’ family affairs and enriched their skills to decrease family conflicts. In addition, discussion, implications and conclusion are elaborated. &nbsp

Proactive behaviour as a mediator of the relationship between career management and career satisfaction

This study aims to quantify the relationship between career management, proactive behaviour and career satisfaction. A survey method was employed to gather self-report questionnaires from employees who work at a state Islamic agency in Peninsular Malaysia. The outcomes of the SmartPLS path model analysis showed two important findings. First, the relationship between job autonomy and proactive behaviour was positively and significantly correlated with career satisfaction. Second, the relationship between transformational leadership and proactive behaviour was positively and significantly correlated with career satisfaction. This finding confirms that proactive behaviour does act as an effective mediating variable in the relationship between career management and career satisfaction in the organizational sample. Further, this study provides discussion, implications, limitations and suggestions for future studies

Impact of initialization of a modified particle swarm optimization on cooperative source searching

Swarm robotic is well known for its flexibility, scalability and robustness that make it suitable for solving many real-world problems. Source searching which is characterized by complex operation due to the spatial characteristic of the source intensity distribution, uncertain searching environments and rigid searching constraints is an example of application where swarm robotics can be applied. Particle swarm optimization (PSO) is one of the famous algorithms have been used for source searching where its effectiveness depends on several factors. Improper parameter selection may lead to a premature convergence and thus robots will fail (i.e., low success rate) to locate the source within the given searching constraints. Additionally, target overshooting and improper initialization strategies may lead to a nonoptimal (i.e., take longer time to converge) target searching. In this study, a modified PSO and three different initializations strategies (i.e., random, equidistant and centralized) were proposed. The findings shown that the proposed PSO model successfully reduce the target overshooting by choosing optimal PSO parameters and has better convergence rate and success rate compared to the benchmark algorithms. Additionally, the findings also indicate that the random initialization give better searching success compared to equidistant and centralize initialization

Relationship between Suicidal Ideation and Cognitive Distortion Among Undergraduates

Suicide has become a debilitating issue. Although it is a preventable condition but failure to understand the thinking pattern could significantly dampen the effort to avert it. Despite being an important issue, there is still a lack of study centralising into the thinking pattern when suicidal thoughts are mooted in. Due to this gap, this study was set to examine the relationship between cognitive distortion and suicidal ideation. Using purposive sampling 414 students whose were seeking career advice were recruited to participate in this study. Results indicated that there was a significant relationship between cognitive distortion and suicidal ideation. Using multiple regression, the finding showed that out of 10 thinking patterns, overgeneralisation contributes the most to the suicidal thoughts. These findings will help professionals to understand better the nature of suicidal ideation and assist them in providing better services and alleviating its symptoms. This study also discussed the limitations and the directions for future research

Governance quality of political stability and rule of law on tax compliance: a mediation analysis of tax morale

The unresolved tax compliance dilemma gives a signal of consideration/ requirement of additional factors that will influence tax compliance, such as a governance-based approach. This paper investigates the association between governance quality and tax compliance, with tax morale as a mediator. Two dimensions of governance quality were considered: political stability and the rule of law. A quantitative survey of 592 salaried and self employed taxpayers in East Malaysia was conducted. Partial Least Squares-Structural Equation Modelling (PLSSEM) was used to analyse the data. Theoretically, the present research contributed to knowledge by supporting the significant role of tax morale in the mediation association between the rule of law and tax compliance. Tax compliance can also be improved when taxpayers have high tax morale. Practically, the findings aid policymakers and governments that an ideal governance mechanism via a stable political environment is crucial to increasing tax compliance. Nevertheless, the government’s approach to enforcing an effective rule of law was viewed as a more promising strategy for boosting the morale of taxpayers

Power of Tax Authorities, Tax Morale , and Tax Compliance:A Mediation Analysis in East Malaysia

Manuscript type: Research paperResearch aims: This paper aims to scrutinise the association between the power-based model (power of tax authorities) and sociopsychological factors (tax morale) in the theoretical framework of the tax compliance modelDesign/Methodology/Approach: A survey was completed by 116 self-employed and salaried individuals in East Malaysia. Partial Least Squares-SEM (PLS-SEM) was employed to analyse the data.Research findings: The results show no impact of the power of tax authorities (coercive and legitimate power) on tax compliance. Only the coercive power of tax authorities has a significantly positive effect on tax morale. However, a significant negative relationship was found between tax morale and tax compliance. Finally, tax morale is proven to mediate coercive power and tax compliance.Theoretical contribution/originality: The study adds to the body of knowledge by including the power of tax authority and tax morale in a tax compliance model. Theoretically, this study contributes to the literature that moral consideration should not be overlooked in its mediating value between the power of tax authorities and tax compliance. Practitioner/policy implications: The present study provides novel insight into how tax administrators, especially the Inland Revenue Board of Malaysia (LHDN), utilise their power to influence tax morale and tax compliance

Exploring the incidence of strategic improvisation: evidence from Malaysian Government Link Corporations

In today’s dynamic business environment, organizations have faced many challenges to stay abreast of changes in order to make wise decisions and best management system.This means that strategic improvisation can be one of the best ways to reconcile organizational tensions.However, the importance of strategic improvisation in the business remains unclear and research in this area is still relatively underdeveloped.To fill this gap, this research is central to explore the incidence of strategic improvisation (SI) in the context of Government Link Corporations (GLCs) in Malaysia. Specifically, this research seeks to examine the relationship of Talent Management (TM) and Entrepreneurial Orientation (EO) with the incidence of SI.Further, SI is also examined to have significant effects on GLCs performance. 281 managers from Malaysian GLCs were used as a sample of the study.The findings confirmed that TM and EO have a positive significant relationship with SI; and there is a positive significant link between SI and GLCs performance.Given the lack of studies on these relationships in previous literatures, it is believed that this research will contribute to the body of knowledge as well as the managerial implication particularly on the GLCs setting

SIEM Network Behaviour Monitoring Framework using Deep Learning Approach for Campus Network Infrastructure

One major problem faced by network users is an attack on the security of the network especially if the network is vulnerable due to poor security policies. Network security is largely an exercise to protect not only the network itself but most importantly, the data. This exercise involves hardware and software technology. Secure and effective access management falls under the purview of network security. It focuses on threats both internally and externally, intending to protect and stop the threats from entering or spreading into the network. A specialized collection of physical devices, such as routers, firewalls, and anti-malware tools, is required to address and ensure a secure network. Almost all agencies and businesses employ highly qualified information security analysts to execute security policies and validate the policies’ effectiveness on regular basis. This research paper presents a significant and flexible way of providing centralized log analysis between network devices. Moreover, this paper proposes a novel method for compiling and displaying all potential threats and alert information in a single dashboard using a deep learning approach for campus network infrastructure

Research Article Countering Recommendation from CICR on Social Impact of FDI in Liberia: Strategies for Sime Darby to Overcome the Problems

Abstract: Liberia has initiated a paradigm shift to develop its agriculture sector through Foreign Direct Investment (FDI). An investment from Sime Darby Plantations has created social impact towards the local, culture and land use. Center for International Conflict Resolution or CICR has seen these problems as a threat to social development in Liberia. Eleven recommendations have been delivered to Sime Darby as a solution to cater all problems that should conserve the local, culture and the land use. In order to assist Sime Darby, this study aims to highlight a strategy for Sime Darby to counter all recommendations from CICR. This study was conducted over a period of three months with several documents and files being investigated. Documents from CICR and Sime Darby have been analyzed thoroughly in order to propose a promising resolution. Three factors have been seen as solutions to Sime Darby to overcome the problems whilst it will assist them on their investment in Liberia. Sime Darby has to execute all strategies that will promise a long run investment in Liberia whilst building their own image as a people-friendly company