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All Journal International Journal of Supply Chain Management Mabsya: Jurnal Manajemen Bisnis Syariah
Selamah Maamor
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Transportation

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The Role of R&D Expenditure on Job Creation in the Malaysian Manufacturing Sector Sabri Nayan; Siti Nur Fatihah Samsuddin; Aznita Samsi; Norehan Abdullah; Selamah Maamor; Hussin Abdullah
International Journal of Supply Chain Management Vol 8, No 3 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

In order to remain competitive in the world economy, Malaysia needs to constantly generate and establishes new sources for economic growth and job creation. One of the means of achieving such a goal is to increase the nation capability and effectiveness in adopting, developing and translating science and technology through Research and Development (R&D). However, until now still unclear interpretation between employment and job creation. Resulting in the unsettled issue of the relationship between R&D and job creation. Thus, the present paper attempts to examine and establish the relationship between R&D and job creation by using GMM-System across 54 industries in the Malaysian manufacturing sector. The empirical evidence provided in this paper suggests that R&D significantly determined job creation. R&D policy can contribute a positive effect on job creation in the Malaysian manufacturing sector. This is indeed in line with the National Science, Technology and Innovation Policy that aims to expand Malaysia’s gross expenditure on R&D by at least 2 percent prior to the year 2020.
Efficiency of Real Estate Firms in Malaysia and its Correlates Muhammad Ridhuan Bos Abdullah; Selamah Maamor; Mohd Zaini Abdul Karim
International Journal of Supply Chain Management Vol 8, No 1 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

This study estimates efficiency and examine factors that influence efficiency of Malaysian real estate firms in Malaysia. In the first stage, we estimate the efficiency level of real estate firms by employing the frontier efficiency methodology data envelopment analysis (DEA) approach. In the second stage, the Tobit Model was estimated to determine factors that influence efficiency obtained in the first stage. The data employed in this study consists of 67 real estate firms listed in the Kuala Lumpur Stock Exchange (BSKL). The results indicate that the highest average efficiency score is 0.70 which is being achieved by 23 firms or 34% of the listed firms. The Tobit regression result shows that profit, market share, and foreign share positively affects the efficiency of the real estate firm while cost negatively affect the efficiency as predicted.
Analysing The Application Of Syariah Principles In Malaysia’s Indirect Taxation System Mohammad Radzi Mohammad Sharif; Selamah Maamor; Abu Sufian Abu Bakar
Mabsya: Jurnal Manajemen Bisnis Syariah Vol. 6 No. 2 (2024): Mabsya: Jurnal Manajemen Bisnis Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/mabsya.v6i2.12248

Abstract

The introduction of Malaysia's Goods and Services Tax (GST) spurred a critical examination of its Syariah compatibility. The Malaysian Fatwa Committee endorsed taxation, emphasizing adherence to Syara’ parameters, prompting further exploration, especially concerning indirect taxation systems aligned with Islamic jurisprudence. This paper is focuses on critically analyzing how Syariah principles are currently applied in the formulation and implementation of Malaysia’s indirect tax policies and comprehensively explore the principles of indirect taxation from Syariah perspectives. This study delves into the rich heritage of Islamic economic thought. Renowned scholars such as Abu Yusuf, Al-Qardawi, and Chapra have laid down foundational principles that continue to guide contemporary fiscal policies in Islamic contexts. Employing qualitative methodology, the study conducts content analysis of secondary sources and interviews with key officials from the Malaysian National Fatwa Committee (NFC), Department of Islamic Development Malaysia (JAKIM), Ministry of Finance (MOF) and the Royal Malaysian Customs Department (CUSTOMS). The findings reveal that Islamic scholars have delineated six principles, namely: quality of tax administrations; just, honest, and lenient treatment to taxpayers; fair distribution of income; defining of tax base and rates; flexibility in tax imposition; and approach to tax equity. While the first three principals have been implemented and adhered to, the latter three have been consolidated into the second principle. By bridging historical Islamic perspectives with contemporary policy needs, this study provides guidance for crafting Shariah-compliant especially in indirect tax policies, crucial for good governance and societal well-being. It contributes to Islamic economics discourse and addresses the need for studies evaluating Malaysia's indirect taxation practices' Shariah compliance.
Co-Authors Abu Sufian Abu Bakar Aznita Samsi Hussin Abdullah Mohammad Radzi Mohammad Sharif Mohd Zaini Abdul Karim Muhammad Ridhuan Bos Abdullah Norehan Abdullah Sabri Nayan Siti Nur Fatihah Samsuddin