Income Returns Research Articles

Impact of e-commerce on income inequality: evidence from rural China based on cross-county panel data

ABSTRACT Although information and communications technologies (ICTs) are developing rapidly worldwide, evidence of the relationship between e-commerce and regional income inequality in the rural areas of a developing country remains scarce. Using original cross-county panel data, this study investigates the impact of e-commerce on regional income inequality in rural China, taking into consideration endogeneity issues. The results indicate that e-commerce may increase income inequality in developed counties but reduce income inequality in the less-developed counties; however, the total effect of e-commerce on overall income inequality is insignificant. The decomposition results show that differences in e-commerce accessibility contribute to widening the income inequality between developed and less-developed counties. In contrast, the differences in the income returns of e-commerce usage contribute to reducing income inequality. The empirical results suggest that a policy promoting e-commerce development may reduce income inequality in less-developed regions.

Cluster Frontline Demonstration: An Effective Technology Dissemination Approach for Maximization of Productivity and Profitability of Chickpea (Cicer arietinum L.)

Background: Chickpea (Cicer arietinum L.) is a premier legume crop of Fabaceae family. It is also known as gram and Kabuli chana. It is one of the major rabi season pulse crop of the Ratlam district. The main objective of this study is the enhance production and productivity of chickpea through CFLDs with latest and specific technologies viz- large seeded high yielding varieties and resistance to fusarium wilt (RVG 202) chickpea variety under best package of practices. The major problem of ratlam district is productivity of chickpea is very low because of non-adoption of latest intervention by the farmer’s like use wilt resistant variety, imbalance use of plant nutrient, water stress at critical stage, infestation of weeds and incidence of pest. Methods: The present study was carried out by the Krishi Vigyan Kendra, Jaora, Ratlam District (M.P) during rabi season. Total 110 demonstration in farmer’s field of ratlam district during two years i.e., from rabi, 2020-21, rabi 2021-22 on integrated crop management (ICM). Front line demonstration on chickpea were organized five cluster of ratlam district. The demonstration intervention technology is improved variety (RVG-202), Optimum seed rate 80 kg/ha, properly seed treatment, crop nutrient management RDF as per STV, water management at critical stages, weed management and application of IDM module for the management of disease. Result: The results of study show a positive impact onfarming community due to the significant enhancement in crop yield greater than farmer. Results of the study revealed that the interventions increase demonstration field seed yield of chickpea by 30.76 and 32.71% over the farmers' field respectively, both the years. The average intervention technology gap (3.04 q/ha) extension gap 4.08 q/ha) and Technology index 15.22% suggested further improvement in the extension activities. The annual average benefit: cost ratio was higher (2.43 and 2.52) of the demonstrated plot compare to farmers plot (1.95 and 1.97), respectively. The similar trend was observed in terms of gross and net income returns which was demonstration plot is Rs 94589 Rs 67385 and under farmer's plot it was Rs 72783 and Rs. 49283 respectively.

Tobacco Susceptibility Explains Diminished Returns of Family Income on Black Adolescents' Tobacco Initiation.

Minorities' Diminished Returns (MDRs) theory posits that socioeconomic resources have weaker protective effects on health and behavior for racial and ethnic minorities compared to Whites. This study examines whether tobacco susceptibility, defined as curiosity, intention, and openness to future tobacco use, mediates the diminished returns of family income on tobacco initiation among Black adolescents. Data from the Adolescent Brain Cognitive Development (ABCD) Study were analyzed. Participants were followed from age 9 to 16. All participants were tobacco naive at baseline. Tobacco susceptibility was assessed through self-reported measures of curiosity, intention, and openness to future tobacco use. Structural equation modeling (SEM) was used to examine the relationship between family income, tobacco susceptibility, and tobacco initiation. Overall, 10,653 Black or White youth entered our analysis. The analysis revealed that higher family income was less effective in preventing tobacco initiation among Black adolescents. Tobacco susceptibility significantly predicted tobacco initiation and partially mediated the relationship between family income and tobacco initiation. Tobacco susceptibility explains some of the diminished returns of family income on tobacco initiation among Black adolescents. Interventions aimed at reducing tobacco susceptibility may enhance the protective effects of family income and help mitigate health disparities.

Organic seed priming with curtailed seed rate compensated wheat grains productivity by upgrading anti-oxidant status against terminal drought at flowering and milking

Terminal irrigation drought stress is one of the most drastic abiotic stress to diminish the wheat crop development and grains yield in arid regions of the world. The use of moringa leaf extract (MLE30) via seed priming technique is investigated as an organic and sustainable approach for the mitigation of drought stress along with curtailed seed rate in wheat crop. The study investigated the interaction of organic seed priming: control (dry seeds), hydro-priming, MLE30-priming, seed rate: recommended @ 125 kg ha−1, curtailed @ 25 kg ha−1, and terminal irrigation drought (TID): normal irrigation, mild-TID, severe-TID in wheat crop at agronomic research station, Bahawalpur, Pakistan during the wheat winter season of 2021–2022 and 2022–2023. The application of organic MLE30-priming with curtailed seed rate enhanced antioxidant enzyme activity especially total soluble proteins by 15%, superoxide dismutase by 68%, peroxidase by 16%, catalase by 70%, ascorbic acid by 17% and total protein contents by 91% under severe-TID. Yield and yield-related morphological attributes performed better in MLE30-priming as compared to hydro-priming. An effective trend was observed in the plant's chlorophyll contents, K+, and water use efficiency after being treated with MLE30-priming followed by hydro-priming under curtailed seed rate. The higher benefit–cost ratio and net income return were observed with the application of MLE30-priming with curtailed seed rate under mild-TID and severe-TID. So, it is suggested to adopt the MLE30-priming technique along with a curtailed seed rate for improving the crop establishment, stress regulation, and economic return under limited availability of irrigation water. The project findings recommended that the application of exogenous application of organic MLE30-seed priming favored and compensated the maximum wheat grains production under curtailed seed rate @ 25 kg ha−1 and induced terminal drought stress at flowering and milking conditions.

An Analytical Data Model to Improve Benefits of the Comprehensive Health Insurance System By Data Mining Techniques

Health insurance represents a crucial safeguard against the myriad risks associated with individual health conditions, covering expenses related to examinations, diagnosis and treatment, as well as providing psychological and physical support. Until mid-2019, Egypt implemented a social health insurance system, and then moved to a renewed framework known as the comprehensive health insurance system in the latter half of 2019. The research at hand focuses on exploring a new mechanism through develop a new model, it can be help the General Authority for Health Insurance to attainment of maximum benefits, whether in terms of individuals medical services or the enhancement of the nation's overall income return.
 The researcher depends on using the data mining technique to conduct specialized analyzes of big data for the new model, to offer the numerous advantages, including empowering decision-makers to make accurate decisions based on reliable information and proficient data analysis, Based on the new model for the health insurance system that was prepared and implemented using the Weka program, version 3.8.6, through the classifier scheme (classifiers.trees.J48 algorithm), the applied pattern was used:
 (Scheme:weka.classifiers.misc.InputMappedClassifier -I -trim -Wweka.classifiers.trees.J48 -- -C 0.25 -M 2), Through the Weka program, a new model was designed that contains two parts. The first part is to classify the insured into insurance categories according to their monthly salaries, and the second part is to predict the classification and distribution of employees among insurance packages according to the new health insurance model. The model was prepared using Weka.classifiers.trees.J48. software to analysis the dataset of 2781 employees.
 One of the significant outcomes that the researcher emphasizes from implementing the new model is the attainment of maximum benefits, whether in terms of individual medical services or the enhancement of the nation's overall income return. Under the existing health insurance law in Egypt, the monthly subscription fee is a flat 1% for all employees, without accounting for other factors. The results of applying the new model showed the effectiveness of the model through a comparison between the current subscription fees and the new health insurance model, developed using the same dataset of 2781 employees, reveals that the total monthly subscription fees under the current health insurance system amount to 153057.97 Egyptian Pounds (L.E.), whereas the total subscription fees under the new health insurance system model reach 365998.91 L.E., The financial benefits realized from the new model amount to 212940.94 L.E., representing a percentage increase of up to 139.12%. This demonstrates a considerable improvement in financial outcomes, and the potential advantages of transitioning to the new health insurance model.

Underemployment in China: Causes and Effects

The purpose of this paper is to explain the influence factors of matchup and mismatch in the investment of highly educated laborers and income by job for new college graduates in China. Although with the economic development, employment opportunities are constantly increasing, the country has realized the polarization of education with its rapid development in China. A large number of new college graduates flooded the market. The phenomenon is that market labor demand is insufficient to meet the annual supply of new graduates entering the market, resulting in underemployment and overeducation. In China, which is in the process of economic transformation, the more prominent problems in the social labor market are overeducation and a series of mismatches in income returns. This paper has considered the effect of mismatch due to underemployment. Taking this into account, we have used the overlapping generations (OLG) model and found that the greater the mismatch, the greater the underemployment is.

Comparison of Two State-of-art Asset Allocations in Context of Indicators

With the continuing development of the financial investment market and the support of the government, more and more resources and technology are focusing on the investment enterprise. Investors’ enthusiasm has surged, but they lack the professional information support for portfolio methods. This paper will investigate the two different well-known types of asset allocation portfolio namely alpha strategy and beta strategy for further interpretation and analysis. For different combinations, this study defined the same quantitative index, for income return ratio, maximum retreat, sharp rate of the three aspects of quantitative indicators compared to produce the better solution. According to the analysis, the study find that alpha strategy will get more positive return but need to bear more risk. On the opposite, the beta strategy presents a trend of stable with low return and low risk. These results shed light on guiding further exploration of selecting the investment strategies into the real life and the more scientific way to get profit.

Internet Penetration and Income Inequality: Evidence from the Chinese Young Labor Market

ABSTRACT The Internet technology has had a visible impact on the daily work and lives of people, especially the youth. This paper aims to investigate the influence of Internet technology on labour income as well as the channels through which income is affected, with a variety of empirical methods. Using the Chinese Family Panel Survey (CFPS) in 2014 and 2018, we discover that a ‘digital gap’ in Internet use is emerging. First, young labour force with higher income and education, urban identity, and working in high-skilled industry earn more from Internet use than their peers. Second, the return of operational income is higher than the return of wage income. Third, the return on long-term Internet use is higher than the return on short-term Internet use; however, the return has tended to decline, particularly among the bottom 25% income groups. Forth, the Internet affects their income through three main channels: assisting learning, improving working efficiency, and promoting information sharing. We also offer a few policy suggestions (e.g. improving the allocation of Internet resources).

Differential returns on education by ethnicity and nativity in a cohort of older white and Asian Americans

AbstractBackgroundAsian Americans generally have lower risk of dementia than white Americans. Education likely protects against dementia via direct development of cognitive reserve and indirectly via income and material resources. However, the protective effects of education may be weaker among Asian Americans due to lower income returns among the foreign‐born. We hypothesized that: (1) the effects of education may be weaker among Asians than whites; (2) the effects of education are weaker among foreign‐born than US‐born individuals.MethodWe followed a cohort of 5,974 Chinese, 4,601 Filipino, 3,071 Japanese, and 131,762 white Kaiser Permanente Northern California members for incident dementia (2002‐2020). We estimated hazard ratios (HRs) with age‐ and sex‐adjusted Cox proportional hazards models to examine whether estimated effects of college education (versus less than college degree) on dementia incidence differed by race/ethnicity (Asian versus white) and nativity (US‐ versus foreign‐born). Models were run for Asian ethnicities pooled and separately due to potential subgroup heterogeneity.ResultMean baseline age was 71.3 years (standard deviation, SD 7.7), and mean follow‐up time was 9.5 years (SD 4.6). The estimated effect of college education appeared slightly more protective against dementia incidence among Asian Americans than whites (HR 0.84 95% CI [0.76‐0.92] in Asian Americans, 0.89 [0.86‐0.91] in whites; Figure). There was heterogeneity across Asian groups. The estimated effect of college education (versus less than college) was most protective in Chinese individuals (0.73 [0.62‐0.85]) and Filipinos (0.80 [0.67‐0.95]), but null in Japanese (1.02 [0.84‐1.23]). College education also appeared more protective in foreign‐born vs. US‐born Asian Americans but not whites. Nativity results were also driven by strong effect modification among Chinese participants; other Asian ethnic group estimates were imprecise.ConclusionContrary to expectations, college education may confer slightly greater protection against dementia for Asian than white Americans, driven by differences among foreign‐born. Due to devaluing of education among immigrants, it is unlikely that social/material resources conferred by high education explain the greater protective effect in Asian Americans. However, there is substantial heterogeneity by Asian ethnicity, and additional work on the mechanisms driving differences by ethnicity and nativity (e.g. bilingualism, selective migration) is needed.

Commercial Real Estate Returns and Innovation

We investigate the relation between commercial real estate (CRE) returns and regional innovativeness and find that regions with more innovation exhibit higher total returns on commercial property. And, when we investigate the extent to which income return and capital return on commercial properties are related to local innovativeness, we report a positive relation between innovativeness and income return but little to no association between innovativeness and capital return. Our paper also provides some initial evidence suggesting that local innovativeness is related to better future CRE performance. Overall, this paper suggests that the innovativeness of a region is economically and statistically positively related to CRE returns, adding to a budding literature investigating CRE returns and extensive literature researching innovation.

Impact of Tax Audit on Burden of Proof on Examined Returns of Income Among Small and Medium Enterprises in Dar es Salaam City, Tanzania

The study examined the impact of tax audits on the burden of proof on examined returns of income among SMEs in Dar es Salaam City in Tanzania. Specifically, the study intended to examine how the issued notice of deficiencies affects the burden of proof on taxpayers on the production of evidence and persuasiveness to the tax authority. The study applied a crosssectional design and quantitative and qualitative approach, where, data were collected from targeted respondents and analysed quantitatively to establish the relationships between variables. Data were analysed through a descriptive statistical method and presented in frequency tables. Primary and secondary data were collected through a combination of methods including key informant interviews, structured questionnaires, and focus group discussions. The study revealed that education level has a greater impact on tax audit notice of deficiencies and taxpayers’ burden of proof from the examined return of income point of view. The education level of the respondents indicates that 41 (60%) out of 68 of the respondents had a primary education level. The study concluded that understanding the impact of a tax audit with respect to notice of deficiencies, the burden of proof, and audited taxpayers’ perception from the examined returns of income can influence tax compliance once taxpayers have basic tax laws education. Specifically, by understanding better why taxpayers usually bear the burden of proof, the tax authority will be in a position to use appropriate measures that will bring in balance the burden born by taxpayers on the production of evidence and persuasiveness to tax officers. The study recommends that tax authorities with other stakeholders such as tax consultants, accountants, and auditors should ensure taxpayers are equipped with basic tax laws education from their childhood, at primary schools, and post-primary schools.

Practical Applications of Income Investing in a Low-Yield Environment

In <b><i>Income Investing in a Low-Yield Environment</i></b>, from the Winter 2021 issue of <b><i>The Journal of Wealth Management</i></b>, <b>David M. Blanchett</b> of <b>PGIM</b> addresses the lack of relevant investment strategies aimed at income-focused investors. Drawing on historical financial data regarding portfolio returns as well as bond and equity yields, he estimates optimal portfolio risk levels for investors focused on income return rather than price return. Although Blanchett notes that bond yields have exceeded dividend yields by approximately 1.5% on average historically, in market conditions where dividend yields equal or exceed bond yields—as is true in the current market—higher equity allocations are more favorable. This is particularly true for income-driven investors with a neutral or low risk aversion, as higher equity allocations increase portfolio risk. Thus, in a low-bond-yield environment, it may be appropriate for investors looking to generate income to consider increasing equity allocations.

PENINGKATAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI (KARYAWAN) MELALUI PELATIHAN PENGISIAN SPT TAHUNAN PAJAK PENGHASILAN ORANG PRIBADI

This community service activity aims to train employees who have more than one position from different business entities in one business group located in Lawang, Malang, East Java, regarding calculating and reporting the Annual Tax Return of Personal Income. The method used in this activity is training in calculating and reporting the Annual Tax Return of Personal Income who have positions in three business entities in the same business group. Based on the results of community service, it is concluded that employees who have a personal income tax (PPh 21) can calculate the tax payable. The combined income will be underpaid on the Annual Personal Income Tax because they have income from two or more employers (business entities) in one business group. So you must make an Electronic Deposit Letter via e-billing first before reporting the Annual Tax Return electronically via e-filling or e-form.

ANALISIS KEUANGAN BPRS AL-SALAAM AMAL SALMAN DENGAN MODEL SHARIA CONFORMITY AND PROFITABILITY (SCnP) DAN TEKNIK DUPONT SYSTEM

This study aims to explain the Islamic financial performance based on the DuPont System Technique and Sharia conformity and Profitability (SCnP) at the Al-Salaam Amal Salman BPRS for the 2016-2020 period by analyzing two variables, namely sharia conformity or sharia conformity and profitability. This study uses quantitative research. Data retrieval in the form of secondary data obtained indirectly from information or additional data used in the form of journals, websites, and other data related to research. The method used is SCnP with sharia conformity ratios namely Sharia Investment, Sharia Income and Profit Sharing Ratios Return On Assets (ROA), Return On Equity (ROE) and Profit Margin Ratio while the DuPont System method uses the ratio of Net Profit Margin (NPM), Total Asset Turn Over (TATO) and Return On Investment (ROI). &#x0D; The result of the study is analysis of the financial performance of BPRS Al-Salaam Amal Salman for the 2016-2019 period using Sharia conformity and Profitability is in the Upper Right Quadran (URQ) position which indicates the bank has a high level of compliance with sharia principles and profitability, while in 2020 it is in a position Lower Left Quadrant (LLQ) which indicates the bank has a level of compliance with sharia principles and low profitability. While the analysis using the DuPont System BPRS Al-Salaam Amal Salman has an average Net Profit Margin (NPM) of 23.393%, Total Assets Turn Over (TATO) of 20.666% and Return On Investment (ROI) of 0.029%.

Heterogeneous Returns to Social Networks: Effects on Earnings and Job Satisfaction in the Chinese Labor Market.

With the advancement of social network research over time, a research consensus has been reached that the use of social networks in job searching can provide positive returns. This study focused on the heterogeneity in the returns to social networks. Using Job Search and Social Networks (JSNET) survey data on urban residents of China, we examined the differences in the propensity to use social networks in job searching and the returns to social networks in terms of job seekers’ earnings and job satisfaction using propensity score stratification and the heterogeneous treatment effects model (HTE model). The use of social networks in job searching was found to be nonrandomly distributed, and the propensity to use such networks varied according to job seeker characteristics. For job seekers with different propensities, the returns to social networks were also different. Moreover, there was negative selection in the instrumental effect of social network use in the job search process but positive selection in the expressive effect: the higher the propensity to use one’s networks, the lower the income return to social networks and the higher the job satisfaction; the lower the propensity to use one’s networks, the higher the income return and the lower the job satisfaction.

Appropriate Fodder Last Cut Date to Enhance Forage, Seed Production and Benefit Cost Ratio of Alfalfa Crop

Alfalfa (Medicago sativa L.) due to its palatable, nutritious and multicut nature achieved most importance in forage crops. In Pakistan, the demand of alfalfa fodder and grain is increasing day by day, present scientific research was conducted to observe the impact of last forage cut date on fresh forage and grain yield with maximum income and benefit cost ratio (BCR) of “Sargodha Lucern, 2002” alfalfa cultivar. The research trial was cultivated at research area of FRI (Fodder Research Institute) Sargodha, Pakistan during 2016-17 and 2017-18. Nine alfalfa last forage cutting dates 1st March, 10th March, 20th March, 30th March, 10th April, 20th April, 30th April, 10th May and 20th May were randomized in RCBD (Randomized Complete Block Design) having four replicates. The findings indicated statistically considerable differences in forage, grain production and components of yield with gross income and benefit cost ratio. It is concluded that both fodder and grain yield enhanced upto last forage cut date 20th April. After that seed yield reduced for each cut and fodder yield enhanced continuously upto last fodder cut date 20th May. Last cut date (20th May) for fodder produced statistically higher forage yield (54.5 t ha-1) and seed tonnage (229.75 kg ha-1). Lowest forage yield (20.5 t ha-1) was observed in 1st March last cut date. Maximum seed tonnage was obtained by 20th April last cut date with maximum net return (Rs. 452500) and BCR (3.66). As considering yield components, when fodder last cut was taken on 20th April, alfalfa cultivar Sargodha Lucern, 2002 produced significantly maximum pods per raceme (58.25), 1000 grain weight (2.11 g), number of raceme (285.75 m-2), seed per pod (3.91) and also average grain tonnage (298.75 kg ha-1). It was considered that Sargodha Lucern, 2002 produced higher grain yield with higher income return when fodder last cutting was taken on 10th to 20th April and also temperature remained between minimum 17°C to maximum 40°C with relative humidity below 50%.

Prospective crop yield and income return based on a retrospective analysis of a long-term rainfed agriculture experiment in Nebraska

CONTEXTNebraska, US, is projected to face increased winter and spring precipitation, and drier summers as the climate changes over the next 20 to 30 years. Agricultural adaptations and adjustments would be critical to mitigate the adverse impact of climate change and achieve global food security. OBJECTIVEFocusing on the projected climatic change projections for Nebraska, our objective is to analyze data from a long-term (31 years; 1986–2016) rainfed agriculture experiment to determine how past years, that had similar conditions to the projected future climate - wetter winter (WW), wetter spring (WS), and dry summer (DS), responded to these conditions and attempt to describe the near-future (upcoming 20–30 years) corn and soybean yield, and income returns in northeast Nebraska. METHODSFirst, we used a meteorological drought index, to determine years with projected future climate (6 years with WW, 4 years with WS, and 4 years with DS) and 9 all normal (AN) seasons years during the study period. Second, we performed a linear mixed-model analysis of variance to compare treatment (tillage: no-till, disk-till and plow-till; crop rotation: continuous-corn, corn-soybean; Nitrogen rates: 0–160 kg-N/ha) interaction and their effect on crop yield between projected future climate (WW, WS and DS) years and AN years. Finally, we used partial budgeting to calculate change in income and income risk across imposed management practices. RESULTS AND CONCLUSIONSResults indicate that corn years with WW, WS, and DS seasons showed yield reductions of 9.1%, 10.9%, and 38.6% compared to an average AN season corn yield, which was 11.3 Mg/ha. Compared to the average AN season yield of 3.6 Mg/ha, soybean yields were + 1.4%, −3.3%, and − 31.8% for WW, WS, and DS, respectively. These yield differences did not significantly affect average corn and soybean income return in WW and WS years compared to the AN years (900 $/ha). However, total income returns in DS seasons regardless of pre-season conditions was about 40% of income return in AN seasons from CS (900 $/ha) and CC (800 $/ha), respectively. Soybean yield and income returns were more stable than corn, which resulted in the corn-soybean rotation system always being higher in yields and being more profitable. SIGNIFICANCEOur recommended management practice of disk tillage and corn-soybean rotation with 80 kg-N/ha could result in highest and stable income returns in near-future. Such long-term crop experimental studies can serve as an important complement to crop-model studies to get improved insight into future crop yield and income returns.

Diminished Protective Effects of Education, Income and Employment against Obesity Risk in Black Women at Reproductive Age: National Health and Nutrition Examination Survey (NHANES 1999-2016)

Background: Socioeconomic status (SES) indicators protect individuals and populations against health problems such as obesity. Marginalizationrelated Diminished Returns (MDRs), however, refer to the weaker economic and health returns of education, employment, and income for Black than the returns for White people. Aims: To test the effects of three major SES indicators, namely educational attainment, employment, and income, on obesity for women at reproductive age, and to test variation in these associations by race. Methods: We used cross-sectional data from the National Health and Nutrition Examination Survey (NHANES). Sample was limited to non-Latino White and Black women at reproductive age (age between 20 and 44). Analytical sample was composed of 5237 women. Survey regressions were used to test the effects of education, employment, and income (independent variables) on obesity (dependent variable) and by race (moderator). Results: Overall, educational attainment and income were inversely associated with odds of obesity in our sample, however, we found significant interactions indicating that the effects of education, employment, and income were all weaker for Black than White women. Conclusions: In line with MDRs, and probably due to structural racism, social stratification, labor market discrimination, and different food options, obesity remains higher than expected in highly educated, employed, and highincome Black women, a pattern that is not seen in White women. Black middleclass women at reproductive age remain at risk for obesity. To eliminate racial disparities in perinatal outcomes, we need to go beyond low SES and address the perinatal needs of middle-class Black women, for whom obesity remains a health risk.

Implementasi Sistem Informasi Akuntansi Pada Sekolah Terpadu Gema Nurani

Integrated Islamic Schools as a resource for science and technological advancements play an important role in concept development and implementation in IT units, especially those required to quickly solve system and data problems. Gemanurani Integrated Islamic School is a private school in Bekasi that focuses on Islamic education and has 25 school programs. The annual accounting reporting process at the Gemanurani School demands a good and useful information system as a monitoring of the foundation's wealth to determine management decisions in all teaching and learning activities. Along the way, it encountered obstacles such as undocumented cash flows, income returns, and annual tax reporting which had an impact on the slow completion of requests for household needs for each school unit. With an accounting information system, it will produce an overview of school household budget planning that focuses on data, applications and technology in the orientation of business needs.

Relationship Between Idiosyncratic Risk and Excess Rate of Return in Seoul Office Rental Market with Capitalization Rate

This study is conducted based on the assumption that the idiosyncratic risk in Sub-office rental markets in Seoul city, which are classified as CBD, GBD, YBD, and ETC(Other regions) area, would show a statistically significant relationship with the capitalization rate. To this end, the data used in this study are the income return data of the entire Seoul and regional office rental markets and CD(91) interest rate corresponding to the first quarter of 2013 to the first quarter of 2021. For the research method, Fama & Macbeth(1973), Kim Sung-shin(2016), and Lee Kyung-geun and Jeon Jae-beom(2021) etc. As a result, idiosyncratic risk are real in CBD, GBD, and YBD regions but ETC area, in CBD, GBD, and YBD, the relationship between idiosyncratic risks and excess capitalization rates was statistically significant but showed a difference in slope. It is believed that the change in office sales prices according to the determinants of idiosyncratic risks differed by region and office market.