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Operating Performance Analysis and Goods Service Tax Implementation in Malaysia
 01-15-2026
 Journal: International Journal of Supply Chain Management

The implementation of Goods Service Tax (GST) in business processes requires firm to revise their business policies and practices particularly on price setting and cash flow operation that may possibly influence the operating performance.


The objectives of this present study are twofold.

Discharging Accountability: A Case Study of a Zakat Institution in Malaysia
 01-15-2026
 Journal: International Journal of Supply Chain Management

The objective of the study is to explore and examine the forms and means employed by one zakat institution in Malaysia in discharging its accountability to the stakeholders. Case study approach was used in the study involving the use of both of primary and secondary data.
This study is the first attempt to analyze the effectiveness of recent two major tax policies, the reductions in personal and corporate income taxes and a rise in indirect tax and their combine, under both balanced and unbalanced budget conditions, on the economy and social aspects of Malaysia.

Economic Ripple Effect: The Effect of Public Transfer Payment Policy in Malaysia
 01-16-2026
 Journal: Journal of Interdisciplinary Economics

This article models the interconnection between the public transfer payment policy in Malaysia and the overall Malaysian economy using an inter-linkage coordinate space.

Zakat has a strong humanitarian and social-political value. Zakat occupies a central role in Islamic fiscal policy and operations.

The Determinants of Public Education Expenditure in Malaysia
 01-19-2026
 Journal: Jurnal Ekonomi Malaysia

The aim of this paper is to investigate the determinants of the public education expenditure in Malaysia during the period of 35 years from 1982 to 2016.
By using fiscal datasets from 1990 to 2010 in Malaysia, a panel Dynamic-OLS (DOLS) is employed to investigate the extent to which fiscal decentralisation can support state level economic growth as proposed in the Market preserving federalism (MPF) theory.

The asymmetric link between public debt and private investment in Malaysia
 01-19-2026
 Journal: Malaysian Journal of Economic Studies

This paper intends to examine the existence of asymmetric effect of public debt on private investment in Malaysia.
The exponential spread of the coronavirus in Malaysia has caused a significant majority of the economic activities to cease, resulting in poor stock market performance.

Fiscal Decentralisation and Economic Growth across States: New Evidence from Malaysia
 01-20-2026
 Journal: International Journal of Economics and Management

The link between fiscal decentralisation and state-level economic growth has often been overlooked, particularly in Malaysia, with its highly centralised federal fiscal system.
The successful implementation of eleven Malaysia Plans in charting and navigating economic growth has seen the transformation of Malaysia from an agricultural economy to an industrialised one and subsequently into a services-based economy.

Effects of Government Expenditure on the Poverty Level: A Nonlinear ARDL Approach
 01-20-2026
 Journal: Malaysian Journal of Economic Studies

 The argument on the behaviour of government expenditure toward reducing the poverty level is still controversial among economists and policymakers.
Malaysia has a good track record of reducing income inequality, especially between ethnic groups.
To cope with the economic hardship induced by the COVID-19 pandemic, the government has allowed for withdrawals from the Employees Provident Fund (EPF) retirement savings account.
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