Revenue Sharing Research Articles

EXplainable Artificial Intelligence (XAI) for improving organisational regility.

Since the pandemic started, organisations have been actively seeking ways to improve their organisational agility and resilience (regility) and turn to Artificial Intelligence (AI) to gain a deeper understanding and further enhance their agility and regility. Organisations are turning to AI as a critical enabler to achieve these goals. AI empowers organisations by analysing large data sets quickly and accurately, enabling faster decision-making and building agility and resilience. This strategic use of AI gives businesses a competitive advantage and allows them to adapt to rapidly changing environments. Failure to prioritise agility and responsiveness can result in increased costs, missed opportunities, competition and reputational damage, and ultimately, loss of customers, revenue, profitability, and market share. Prioritising can be achieved by utilising eXplainable Artificial Intelligence (XAI) techniques, illuminating how AI models make decisions and making them transparent, interpretable, and understandable. Based on previous research on using AI to predict organisational agility, this study focuses on integrating XAI techniques, such as Shapley Additive Explanations (SHAP), in organisational agility and resilience. By identifying the importance of different features that affect organisational agility prediction, this study aims to demystify the decision-making processes of the prediction model using XAI. This is essential for the ethical deployment of AI, fostering trust and transparency in these systems. Recognising key features in organisational agility prediction can guide companies in determining which areas to concentrate on in order to improve their agility and resilience.

Faktor yang mempengaruhi kinerja pembiayaan bagi hasil Bank Syariah di Indonesia

The purpose of this study is to analyze the effect of Good Corporate Governance on the Performance of Sharia Bank Profit Sharing in Indonesia, to analyze the effect of Investment Account Holders on the Performance of Sharia Bank Profit Sharing in Indonesia, to analyze the effect of Bank Capital on the Performance of Sharia Bank Profit Sharing in Indonesia and to analyze the influence of Bank Assets on the Performance of Sharia Bank Profit Sharing in Indonesia. The population in this study is the Sharia Commercial Bank and Sharia BPR companies that have been registered with Bank Indonesia until the end of 2014 until 2017. The sampling technique uses purposive sampling technique. The analytical tool used in this study is using multiple linear regression. Based on the results of the hypothesis test shows that Good Corporate Governance has a significant influence on the Performance of Profit Sharing; Investment Account Holders has a significant influence on the Performance of Revenue Sharing; There is no influence of Bank Capital on the Performance of Financing for Profit Sharing and Bank Assets that have a significant influence on the Performance of Profit Sharing.

Does the level of e‐government affect value‐added tax collection? A study conducted among the European Union Member States

AbstractThe digitalization of the economy and state administration are important economic research topics. This paper focuses on value‐added tax and its collection from the e‐government perspective, more precisely, the digitalization of tax administration. Research has examined the digitalization of tax collection and its effect on tax evasion only to a limited extent. Our paper examines the impact of the level of e‐government expressed by the e‐government Development Index on value‐added tax (VAT) evasion as measured by the VAT gap. A dynamic panel regression model on the European Union (EU) Member States data between 2003 and 2020 showed that more developed e‐government reduces the VAT gap, that is, improves VAT collection. In addition to the e‐government level, the VAT share in tax revenues also reduces tax evasion. On the other hand, the factors that increase the VAT gap are the final consumption of households and the standard rate. Apart from these results, VAT evasion in original and new EU Member States was found to be affected by different factors. This fact should be considered when deciding the tax policy.

Consumer preferences for commission rates in the online food delivery industry: a willingness-to-pay approach

PurposeFood service establishments and online food delivery companies use a revenue share model based on a commission rate. Because of the asymmetry of bargaining power, many food service establishments are vulnerable to a high commission rate. What is missing in the ongoing discussion about the revenue share model is the perspective of food consumers, who are the third party in the multi-sided market.Design/methodology/approachWithin a willingness-to-pay (WTP) framework, we study if food consumers have preferences for the commission rate charged by food delivery companies to food service establishments. With 456 random consumers in the United States, we conduct a controlled experiment in which information is used as treatment in two groups. In the first group, the provided information only relates to the revenue share model (i.e. economic). In the second group, participants also received information about price control initiatives (i.e. economic and political).FindingsBased on WTP-space mixed logit model results, there is a significant effect of information on preferences for the commission rate. While participants in the control group exhibited no aversion to the commission rate, participants who received treatment had a significant and negative WTP. The magnitude of the effect is estimated at -$1.08 for participants in the first treatment and -$2.28 for participants in the second treatment.Originality/valueTo date there is no applied research on the preferences of consumers in the online food order and delivery industry with respect to upstream conditions (i.e. commission rates).

The Influence of Local Revenue, General Allocation Fund, Revenue Sharing Fund, Regional Investment, Special Allocation Fund on Regional Expenditure with Economic Growth as a Moderating Variable in Districts/Cities in North Sumatra Province During the Period 2016-2020

The Influence of Local Revenue, General Allocation Fund, Revenue Sharing Fund, Regional Investment, Special Allocation Fund on Regional Expenditure with Economic Growth as a Moderating Variable in Districts/Cities in North Sumatra Province During the Period 2016-2020

The role of clusters in advancing Industry 4.0 solutions: insights from the Polish automotive context

PurposeThis study is exploratory in nature and designed to address poorly documented issues in the literature. The dimensions of regional distribution or spatial organisation of Industry 4.0 (I4.0), including the potential role of clusters, have only recently been addressed, with most available studies focusing on advanced, mainly Western European countries. Although developing fast, the literature on I4.0 in other countries, such as the Central and Eastern European or post-transition economies like Poland, needs to pay more attention to the spatial distribution or geographical and organisational aspects. In response to the identified knowledge gap, this paper aims to identify the role of clusters in the transformation towards I4.0. This explains why clusters may matter for advancing the fourth digital transformation, how advanced in implementing I4.0 solutions are the residents of Polish clusters and how they perceive the advantages of cluster membership for such implementation. Finally, it seeks to formulate policy recommendations based on the evidence gathered.Design/methodology/approachThe methodology used in this study combines quantitative analysis of secondary data from a cluster benchmarking survey with a case study approach. The benchmarking survey, conducted by the polish agency for enterprise development in 2021, gathered responses from 435 cluster members and 41 cluster managers, representing an estimated 57% of the current clusters in Poland. In addition to quantitative analysis, a case study approach was used, incorporating primary sources such as interview with cluster managers and surveys of cluster members, as well as secondary sources like company documents and information from cluster organisation websites. Statistical analysis involved assessing the relationship between technology implementation and the adoption of management systems, as well as exploring potential correlations between technology use and company characteristics such as revenue, export revenue share and number of employees using Pearson correlation coefficient.FindingsIn Poland, implementing I4.0 technologies by cluster companies is still modest. The cluster has influenced the use of I4.0 technologies in 23% of surveyed companies. Every second surveyed company declared a positive impact of a cluster on technological advancement. The use of I4.0 technologies is not correlated with the revenue of clustered companies. A rather bleak picture emerges from the results, revealing a need for more interest among cluster members in advancing I4.0 technologies. This may be due to a comfortable situation in which firms still enjoy alternative competitive advantages that do not force them to seek new advanced advantages brought about by I4.0. It also reflects the sober approach and awareness of associated high costs and necessary investments, which are paramount and prevent successful I4.0 implementation.Research limitations/implicationsThe limitations inherent in this study reflect the scarcity of the available data. This paper draws on the elementary survey administered centrally and is confined by the type of questions asked. The empirical section focuses on an important, though only one selected sector of the economy – the automotive industry. Nevertheless, the diagnosis of the Polish cluster’s role in advancing I4.0 should complement the existing literature.Practical implicationsThe exploratory study concludes with policy recommendations and sets the stage for more detailed studies. Amidst the research’s limitations, this study pioneers a path for future comprehensive investigations, enabling a deeper understanding of Polish clusters’ maturity in I4.0 adoption. By comparing the authors’ analysis of the Polish Automotive Group (PGM) cluster with existing literature, the authors uncover a distinct disparity between the theoretical prominence of cluster catalysis and the current Polish reality. Future detailed dedicated enquiries will address these constraints and provide a more comprehensive map of Polish clusters’ I4.0 maturity.Originality/valueThis study identifies patterns of I4.0 implementation and diagnoses the role of clusters in the transformation towards I4.0. It investigates how advanced is the adoption of I4.0 solutions among the residents of Polish clusters and how they perceive the advantages of cluster membership for such transformation. Special attention was paid to the analysis of the automotive sector. Comparing the conclusions drawn from the analysis of the Polish PGM cluster in this case study to those from the literature on the subject, it becomes clear that the catalytic role of clusters in the implementation of I4.0 technologies by enterprises, as emphasised in the literature, is not yet fully reflected in the Polish reality.

Growth Acceleration Determinants in East Asia and MENA: Empirical Evidence from Mixed Effect Models

This study is aimed at studying the main factors that determine the process of accelerating economic growth in countries located in East Asia, the Middle East and North Africa between 1996 and 2019. The sample of countries included: Algeria; Bahrain; China; Egypt, Arab Republic; Hong Kong; Indonesia; Iraq; Japan; Jordan; Korea, Republic of; Kuwait; Malaysia; Mauritania; Morocco; Philippines; Qatar; Saudi Arabia; Singapore; Sudan; Thailand; Tunisia; United Arab Emirates; Yemen. The research is based on the methodology of Haussmann, Pritchett and Rodrik (2005), according to which 3 criteria of accelerated economic growth are used: 1) to characterize the process of acceleration itself growth of GDP per capita by 2%; 2) to characterize cases of rapid growth – annual growth rates for eight years are more than 3.5%; 3) to characterize the achievement of sustainable acceleration GDP per capita is greater than the highest level after the onset of the acceleration phase. As the main determinants of accelerated economic growth, the characteristics of institutional quality (the rule of law, control of corruption and the quality of regulation), factors of accumulation (the share of gross accumulation of fixed capital in GDP and characteristics of human capital through the measurement of the duration of education and the profitability of education), the openness of trade ( share of trade to GDP) and natural resources (share of revenues from natural resources to GDP). The research was carried out using Probit, Logit and Tobit models. Logit and Probit modeling made it possible to assess the impact on the acceleration of economic growth: changes in human capital as insignificantly positive; trade openness – as a minor positive, changes in natural resources as a significant positive, increase in the share of investment in GDP – as the largest positive. An increase in institutional quality does not lead to an increase in the chances of the studied countries (the rule of law index has a slight positive effect, the corruption control index has a slight negative effect, the only positive effect that deserves attention concerns the regulation quality index). The results of Tobit modeling demonstrate a statistically significant positive impact of institutional quality, regulatory quality, rule of law, investment and natural resources on the acceleration of economic growth. Thus, the acceleration of economic growth observed in the countries of East Asia, the Middle East and North Africa is a direct result of successful policies aimed at improving institutional quality, promoting investment and harnessing the positive impact of natural resources.

From Structural Imbalance to Structural Optimization: A Theoretical Analysis for Establishing a Modern Tax System

The essence of the modern tax system is the unity of the modern tax framework and the functions it supports. Behind the appearance of an unbalanced tax structure lies the reality of the shortcomings and weaknesses of the functions of modern taxation. The heart or soul of the establishment of a modern tax system is making modern tax functions the standard, acting to optimize the tax structure, and creating a form of tax system with a functional balance that integrates “optimized resource allocation, maintenance of market unity, promotion of social equity, and ensuring long-term national stability”—constituting a modern tax framework. The transition from structural imbalance to structural optimization is the fundamental route to establishing a modern tax system. On the premise of maintaining basic stability in the macro-tax burden, the supplementation and strengthening of the shortcomings and weaknesses in modern tax functions primarily involve supplementing and strengthening the direct taxation shortcomings and weaknesses that are in an “absent” or “weak” state in the current tax framework. Increasing direct taxes and raising their proportion essentially mean increasing the tax paid by individuals and raising the share of individual tax revenue in total tax revenue. This is the most important and central aspect of action to optimize the tax structure.

Exploring the interplay between website quality and consumer purchase behavior in e-commerce after the COVID-19 pandemic: A study of Shopee Vietnam

Vietnam is recognized for its significant growth in e-commerce. Shopee has become the leading e-commerce platform in Vietnam in terms of revenue and market share. However, Shopee Vietnam faces several challenges, including how customers perceive its services. There is also a lack of academic studies on how the COVID-19 pandemic affected consumer buying habits, especially in relation to Shopee Vietnam. This research looks into how the quality of Shopee's website - including its system, information, and service quality - affects customer buying behavior. The study uses a theoretical framework and tests ten hypotheses using a quantitative approach. Data was collected from 309 Shopee users through a questionnaire and analyzed with SPSS and AMOS 22.0 software. The results show that only information quality and system quality significantly influence customer buying behavior, with service quality having no notable effect. Information quality is the most influential factor. The study concludes that customers view Shopee.vn not just as a place to buy, sell, and ship goods but also as a source of information for searching, exploring, and comparing data.

Analisis Pembiayaan Pembangunan Dengan Penerbitan Surat Utang (Obligasi) Daerah Studi Kasus Pada Pemerintah Kota Bogor

ABSTRACT Law Number 23 of 2014 concerning Regional Government mandates that local governments play an important role in determining the success or failure of creating self-reliance, but in practice, local governments encounter limitations in funding sources. Most of the districts and cities depend heavily on the transfer funds provided by the Central Government to the regions, be it Revenue Sharing Funds (DBH), General Allocation Funds (DAU), and Special Allocation Funds (DAK). Another source of income is from the limited Regional Original Revenue (PAD). Bogor City Government is one of the cities in West Java Province that has been given authority by the center to carry out regional autonomy. By handing over this authority, of course, the government hopes that the Bogor City government can explore the potential of the region to finance its development to reduce dependence on the central government. This study aims to analyze the feasibility of the Bogor City government issuing regional bonds (bonds) to finance its construction. This study used a descriptive qualitative research design with an analytical approach. From the analysis of financing through the issuance of regional bonds (bonds) which cover 3 (three) aspects namely legal, organizational, and financial, the Bogor City government has a score of 75% meaning that it is feasible to issue regional bonds (bonds). infrastructure.

Understanding bike-sharing usage patterns of members and casual users: A case study in New York City

Shared bicycle travel has become an important travel mode for urban residents, and bike-sharing platforms are also booming in major cities worldwide. The bike-sharing platform provides users with systematic services: members refer to annual bike-sharing service subscribers and casual users refer to holders of a day pass or single ride ticket. Even though casual users account for a large share of ridership and revenue at bike-share systems in New York City (NYC), very little is known about the characteristics and preferences of casual users and how they compare to members. Based on the open-docked bike-sharing dataset from Citi Bike, we analyze the bike usage patterns of members and casual users in NYC, and how these patterns change in the face of the COVID-19 pandemic on a typical day level. We find that the COVID-19 pandemic has negatively influenced members' bike trip counts on weekdays; bike travel time increases for members during the pandemic and decreases for casual users after the pandemic. To make a profound study concerning spatial heterogeneities, we employ Gaussian Mixture Model (GMM) to cluster the spatiotemporal changes of the station-level bike usage and obtain four clusters for each user type. Combined with the Points of Interest (POI) information, we find that member-related cluster with commuting POIs is significantly affected by the pandemic, while leisure trips are the most severely affected for casual users. Compared with the central area, peripheral clusters with residential and religious POIs are less affected by the pandemic. According to our findings, new operational strategies such as flexible subscriptions can be developed to attract more users, maintain their stickiness, and improve the bike-sharing level of services.

Financial stability of the federal budget and budgets of the Russian constituent entities subjects under Western sanctions

According to the definition of the European Commission, public finances financial stability is the ability of a state to maintain current expenditures, conduct tax and social policy in the long term without the threat of loss of the country’s solvency to fulfill its obligations and stipulated expenditures. The subject of the study is the state of revenues and expenditures of the federal budget and budgets of the Russian constituent entities under the Western sanctions. The choice of the Ural Federal District regions (hereinafter – UFD) as the objects of the study is due to the significant share of oil and gas revenues in the federal budget revenues, the export-oriented regions place and role in the oil and gas revenues formation in the federal budget. The purpose of the study is to assess the budget system financial stability on the example of the federal budget and budgets of the Russian constituent entities, in particular, the UFD regions. The article uses generally accepted research methods, such as analysis and synthesis, generalization, grouping, tabular, etc. It has been established that the imposed sanctions have a negative impact on oil and gas revenues. Under such conditions, the budget system stability is supported by a low level of debt, especially at the federal level. The UFD export-oriented regions budget stability indicators exceed similar indicators of the Russian constituent entities budget. The budget stability risks remain the highest at the regional and local levels.

Statistical analysis of the differentiation of regions of the Russian Federation by tax revenues of consolidated budgets using the R language

The subject area of this article is the application of descriptive statistics and multidimensional classification methods to describe the regional features of the formation of tax components of revenues of consolidated budgets of the Russian Federation. The aim of the work is to demonstrate the simplicity and effectiveness of using mathematical and statistical methods and the functionality of the open source language R to solve problems of structural analysis of tax revenues, identify regional specifics, and comparative analysis of regions from the point of view of tax revenues. The apparatus of mathematical statistics implemented in the R language, in particular, opens up wide opportunities for classifying tax subjects, including multidimensional ones, significantly facilitating the procedures of analysis, ranking and planning. The functionality described in the article can be used in the process of forming and adjusting tax policy at different levels. The possibilities of the mathematical statistics apparatus in combination with the instrumental methods of the R language are revealed by the example of the classification analysis of the regions of the Russian Federation. At the same time, the absolute and relative values of tax revenues in the revenues of regional budgets are selected as classification features. The classification by belonging to the federal district and the study of the "natural" stratification by the method of cluster analysis are considered. The apparatus of mathematical statistics and, especially, the tools of the R language are used unreasonably rarely in research of this kind, despite the ease of use and the absence of the need for special training, these circumstances determine the relevance of this article. Aggregation by federal districts made it possible to identify: the Ural Federal District as the leader in terms of the average regional share of tax revenues in the revenue part of the budget and the North Caucasus Federal District, characterized by the lowest average regional contributions of tax payments to regional budgets. The analysis of the natural stratification of the regions of the Russian Federation by their relative tax contributions to consolidated budgets made it possible to identify groups: the most typical regions, subsidized regions, donor regions and regions in which the most expensive assets of enterprises of the Russian Federation are concentrated

SME’s export intensity: enhancers, inhibitors and firm characteristics

This study aims to investigate the factors explaining the variation in SMEs’ degree of internationalization, measured by export intensity (i.e. the share of export revenue in total revenue). Primary data were collected through survey administered using questionnaire in seven provinces in Indonesia, yielding 497 usable responses. Principal component analysis was used to solve dimensionality issues of perceptual variables while Generalized Linear Model (fractional logit regression) and the Ordinary Least Square regression were used in the estimation. The findings show that SMEs’ export expansion is positively affected by firm characteristics namely firm age and total employees, as well as some exhibiting factors namely owners’ international work experience, central government assistance, network relationships with non-government actors, location, export market of choices and years of exporting. By contrast, SMEs’ export continuation is adversely affected by perceived difficulties in overcoming informational and human resources barriers, distribution, logistics and promotional barriers, financial barriers, foreign government barriers, procedural barriers and price barriers. The findings suggest that post-export assistance is as important as creating new exporters. Further, the findings provide insights on specific types of assistances required by exporting SMEs to exploit their export-exhibiting factors while also overcoming the export-inhibiting factors.

Estimating the Value and Benefits of Revenue Sharing Projects and Their Contribution to Community Development Around Nyungwe National Park

This study aimed at estimating the value and benefits of the projects that were funded by the Rwanda Development Board (RDB) through the revenue sharing program around Nyungwe National Park (NNP) for its conservation. To achieve the study objectives, a cross sectional research design was used, combined with a qualitative and quantitative approach. Primary data was collected from community members living around Nyungwe National Park, community leaders and RDB staff through questionnaires and interviews. Microsoft Excel was used for the data analysis. Results showed that the revenues contributed to community development through the construction of infrastructures that are used by communities around NNP. But, lack of regular monitoring has also resulted in the failure of some projects. We realized that the value of revenue sharing (RS) projects plus the value of ecosystem services from Nyungwe are a golden opportunity for local communities to have access to finance and improved livelihoods. We realized that through Revenue Sharing Program RwF 649,186,778 were invested in infrastructures around (NNP) since 2005. Looking at their impact value after one year, we realized that actual net profit provided by them is valued to RwF 66,789,571. The impact value in 20 years from those infrastructures was estimated to RwF 14,319,526,980. It is recommended that RDB increase the revenue sharing funding and include a special guarantee fund to support a framework for integrated biodiversity conservation and human well-being.

State Taxation of Nonresident Income and the Location of Work

Prior studies show that taxes matter for the residential locations of high-income earners. But states raise a significant share of revenue from nonresidents. Using variation in state tax rates, we provide causal evidence on the effect of the net-of-tax rate on the location of labor supply for professional golfers. State taxes induce high-income earners to shift employment to low-tax states without a residence change. The elasticity of working in a state is 0.34 and, consistent with the superstar phenomenon, increases with earnings. Our results suggest a novel margin of mobility responses for top earners: the spatial relocation of labor supply by nonresidents. (JEL H71, H73, J22, J44, J61, R23, Z22)

Juridical Review of Net Revenue Sharing and Profit Sharing Implementation In Islamic Bank

Islamic economic and financial systems are based on the achievement of justice and equitable distribution of economic welfare as well as universal ethical values that can be accepted by various parties. This study aims to determine the legal basis for the application of net revenue sharing and profit sharing methods in Islamic banks. The method used is normative juridical approach, data collection techniques using literature study and field study, data analysis using qualitative normative analysis. The results mentioned that the regulation of net revenue sharing and profit sharing of Islamic banks in Indonesia is contained in Article 26 of Law Number 21 of 2008 concerning Islamic Banking on the operational principles of Islamic banks, DSN MUI fatwa Number 15/DSN-MUI/IX/2000 on the principle of distribution of business results in Islamic financial institutions and PBI Number 7/46/PBI/2005 concerning the collection of funds and distribution of funds for parties carrying out business activities based on sharia principles.

Analysis of Transfer Funds on Regional Expenditure of North Sulawesi Provincial Government Before and During Covid-19 Pandemic

This research was motivated by the dependence of Regional Government, especially North Sulawesi Provincial Government on Transfer Funds in financing their regional expenditure. This was exacerbated when the covid-19 pandemic occured where covid-19 handling and control activities became the government’s main focus. Therefore, this study conducted to analyze the process of allocating Transfer Funds on regional expenditure by the North Sulawesi Provincial Government before and during the covid-19 pandemic. This research uses a qualitative research method with a case study approach, and the results are analyzed with the analysis technique of Miles and Huberman Model. The results showed that there were differences occurred in the focus of allocating regional expenditure which during the covid-19 pandemic was directed to spending on handling and controlling covid-19, while previously, regional expenditure was allocated to priority programs according to the vision and mission of Governor. Limited fiscal space during the covid-19 pandemic has also affected the pattern of budget allocations so that the Regional Government Budget Team (TAPD) has became more selective in allocationg budget. The efforts that have been made by the North Sulawesi Provincial Government through the Regional Financial and Asset Agency (BKAD) to overcome the constraints on expenditure allocations during covid-19 pandemic are refocusing and reallocating the budget by identifying types of budgets that are not urgent to use, conducting supervision and assistance to the regional apparatus, and conducting regular evaluation of Transfer Funds and financial implementation in regional apparatus level to prepare financial reports. The results also show that the North Sulawesi Provincial Government has not established a policy on the use of General Allocation Funds (DAU) and Revenue Sharing Funds (DBH) that have not been allocated.

Fiscal Illusion Phenomena in West Sulawesi Province in 2013-2017 Period

This This research aims to analyze the phenomenon of fiscal illusions on regional financial performance. This research is derived from the website of the Central Bureau of Statistics and sites that provide regional financial data. The analysis tool for this research uses panel data regression with the method of detection of fiscal illusions using the Revenue Enhancement approach model. The results of this study found a fiscal illusion in the financial performance of the West Sulawesi Provincial Government, through the income measurement approach method, a fiscal illusion occurs in the Revenue Sharing Fund.

Price fairness in the online food delivery industry: a structural equation model of consumer perceptions

ABSTRACT There exist concerns about the fairness of the revenue share model between food service establishments and delivery companies, which often charge a commission rate of 20–30%. As the third party in the multi-sided market, the perception of food consumers may have bearing on potential market and policy solutions. With 500 survey responses from English food consumers, we inform perceptions of interactional, procedural, distributional, and overall price fairness in the online food order and delivery industry. On average, there is a 5% difference in perceptions of the actual commission rate (20%) and a fair commission rate (15%). Per the results of a structural equation model, procedural fairness and distributional fairness respectively have negative and positive relationships to overall price fairness. Interactional fairness is not related significantly to overall price fairness.