Journal of Entrepreneurship, Business and Economics

42-62

Authors: Md. Mizanur Rahman

If the researchers cannot collect data from a sufficient number of respondents using an appropriate sampling technique, it will be challenging for them to meet the study's primary objective. So, it is crucial for researchers to collect data from a large enough sample size and choose a suitable sampling method. Because there are so many different sampling strategies, and they come in such a wide range of forms, researchers need to have a solid understanding of how these techniques differ to select the method that will work best for their particular study. In this paper, the researcher addresses those crucial issues by setting two essential questions: a. what are the various non-probability sampling techniques? b. what the minimum possible number of participants required for survey research is? Non-probability sampling techniques have been discussed with the necessary example so that the readers can easily understand which method will be more appropriate for their study. In addition, some guidelines concerning the determination of appropriate sample size (sample size calculation using G* power, the sample size for categorical and continuous variables, sample to items, sample to variables, the sample size of CB-SEM, PLS-SEM) for survey research have been discussed in this study. This study will help researchers choose the non-probability sampling method(s) and minimum sample size to conduct their studies efficiently and fruitfully.

102-133

Authors: Constantinos Challoumis

The purpose of this paper is to apply the theory of the monetary cycle to the case of Canada. In previous works, the economic characteristics of Latvia, Serbia, Bulgaria, Greece, Thailand, and Ukraine were determined according to the concept of the theory of the circulation of money. The money circulation index provides guidance on how an economic system should counteract a currency crisis and examines how well a country’s economy is structured. Canada's money cycle index estimates are compared to the world's average money cycle index. The results show that Canada is above the global average. Canada’s results show that it is a leading economy and can deal with an economic crisis immediately and in a very short time, as leading economies should. The methodology used is based on the analysis of theory and mathematical, statistical, and econometric results. The current work is important because it presents the strength of the Canadian economy in the face of a possible financial and economic crisis. This work comes from a project for several countries. The recent decision to impose a minimum tax of 15% on international corporations is consistent with the fixed-length principle of the theory of the monetary cycle. The money cycle index or index of the cycle of money makes it possible to address questions about the strength of the economy, considering the economy as an entity that interacts with other economies. The case of Canada shows that its economy has an index of money circulation of 0.88, which means that it is one of the excellent economies and can recover from any economic crisis in 2 to 5 years, depending on how well the authorities will respond to an economic crisis. A value of 0.1 means that it takes 2 to 5 years for an economy to recover from its strength. The ideal economy has a value of 1 on the money circulation index (index of the cycle of money). An economy with a value of 1 can respond immediately to an economic crisis, and this is an ideal level for any economy. Every 0.1 less than 1 means that the economy will take 3 to 5 years to recover. The money cycle index is a unique index that measures the strength of any economy. This work is the only work that can be found in the current bibliography on the money cycle. In addition, this paper is a unique work that shows that tax evasion does not harm the economy but causes a delay in tax revenues, and at the same time tax evasion harms the economy.

153-179

Authors: Mohamad Nizam Jaafar, Siti Zaitun Saddam, Amirul Afif Muhamat, Farha SyamilaMohd Zuhairi, Nurul Amiera Abd Aziz

Banks and financial institutions around the world manage the investments of countless consumers. Only a handful of consumers have excellent credit, particularly during the current pandemic of COVID-19. Hence, in the field of credit risk management, the assessment of reflecting and calibrating credit risk is very important and must be carried out accurately. It must be properly administered to survive in the banking industry’s ever-increasing competitiveness. Thus, this paper examines factors affecting credit risk in Islamic banking in Malaysia. Moreover, pinpoints the relationship between COVID-19 and Islamic banking credit risk as it imposes a threat to the profitability of banks. Data from the Annual report of 16 Islamic banks were collected for nine years from 2013 to 2021, and panel data analysis was used in this study. The results show that profitability (PR), bank inefficiency (EFF), and bank capitalization (CAP) affect Islamic banks’ credit, and bank inefficiency (EFF) was selected as the most important variable affecting Islamic banking credit risk during the COVID-19 pandemic. In general, this study proved that Islamic banks in Malaysia can survive COVID-19 and have good risk management to reduce losses.