Search results

This study aims to investigate the direct and indirect effects of good governance and fraud prevention on the performance of Zakat institutions.

A theoretical model was developed based on stakeholder theory, and data were collected from Indonesian Zakat institutions through convenience sampling design. In total, 142 data sets were analysed using partial least squares-structural equation modelling statistical software.

The results showed that good governance and fraud prevention significantly impact the performance of Zakat institutions. Yet, there was no significant influence of the fairness principle of good governance on Zakat performance in either direct or indirect relationships with fraud prevention.

The results indicated that Zakat institutions as trusted agencies should pay more attention to fairness implementations to avoid fraud. Furthermore, fairness is an early signal that accountants can use to detect either fraudulent or mismanaged Zakat distribution.

This paper provides the empirical justification for a theoretical model of Zakat performance that was conceptualized using good governance principles and Sharīʿah forensic accounting principles.

The purpose of this paper is to investigate the effects of Big Data analytics, data security and service supply chain innovation capabilities on services supply chain performance.

The paper draws on the relational view of resource-based theory to propose a theoretical model. The data were collected through survey of 145 service firms.

The results of this study found that the Big Data analytics has a positive and significant relationship with a firm’s ability to manage data security and a positive impact on service supply chain innovation capabilities and service supply chain performance. This study also found that most service firms participating in this study used Big Data analytics to execute existing algorithms faster with larger data sets.

A main recommendation of this study is that service firms empower a chief data officer to establish the data needed and design the governance of data in the company to eliminate any security issues. Data security was a concern if a firm did not have ample data governance and protection as the information was shared among members of service supply chain networks.

Big Data analytics are a useful technology tool to forecast market preference based on open source, structured and unstructured data.

Halal frozen meat product returns are major challenges in the halal frozen meat supply chain because of the sheer volume and processing costs of returns. The purpose of this paper is to investigate the effect of integrated halal supply chain (IHSC) strategies on effective product returns with halal logistics (HL) as an interceding variable.

This paper used the cross-sectional technique to select samples from a population that revolved around the halal food industry in Malaysia. Data collected from halal service providers who handle halal frozen meat product returns provided insightful findings.

The findings of this paper indicate that the IHSC dimensions, such as interactive fairness, procedural fairness and service coverage, are positively associated with effective product returns. It also shows that HL plays a mediating role between the IHSC and effective product returns.

From a practical viewpoint, this paper suggests that an effective return service system can be designed to emphasise the category of interactive and flexible justice services through refunds or product replacement, depending on customer's demand.

The result of this paper provides insights into how logistics service provider managers effectively and efficiently handle the halal supply chain network when involving product returns.

The purpose of this study is to investigate the impact of Halal traceability technology usage on Halal logistics performance with a Halal logistics brand as a mediator.

An online survey was conducted to gather responses from logistics service providers (LSPs), including strategic logistics units (manufacturing/brand owners) in Malaysia, which offer Halal logistics services.

Halal traceability technology system and Halal traceability training are two critical domains to strengthen market recognition of Halal logistics brand for LSPs. The study found that the Halal logistics brand played a mediating role in connecting the usage of Halal traceability technology and logistics performance.

The logistics industry needs to focus on Halal logistics services as a unique proposition. The ability of LSPs to build a Halal logistics brand thru traceability technology had created positive impressions for clients. LSPs must consistently engage in Halal training and remain technologically alert to build Halal brand value. Halal-based strategic branding will assist an LSP to stand out among its competitors.

Even though Halal branding has been studied widely, little attention has been given to how the usage of Halal traceability technology can improve Halal logistics branding and logistics operational performance. The result suggests that LSPs need to build a Halal logistics brand and design a proper logistics business strategy to target Sharia compliance-oriented consumers.

This paper aims to investigate the adoption barriers of Industry 4.0 in the Indonesian manufacturing supply chains.

The mixed method was deployed to validate the findings. First, the qualitative study was conducted based on the interviews. Then, the companies were approached using filter questions on the involvement in adopting industry 4.0 and its impact on the supply chain.

Based on the qualitative study, nine main barriers were found in the thematic analysis. Thus, to get a consensus on the barriers in the industry, the barrier indicators were tested using a structural equation model retrieved from 173 small and medium Indonesian manufacturing firms. Results indicate that five main barriers (e.g. unclear Industry 4.0 policy, higher-risk investment, insecure data sharing, lack of expertise and lack of incentive) are confirmed as the adoption barriers.

The successful adoption of supply chain integration with Industry 4.0 technology can strengthen the manufacturing sector and competitiveness. Therefore, this study can be a complimentary assessment to evaluate the Indonesia Industry 4.0 Readiness Index (INDI 4.0) and the effectiveness of the government support program.

The results can be used as the framework to foresee the successful implementation of smart manufacturing supply chain management and its integration. Therefore, the authors proposed the framework to foresee the successful implementation of smart manufacturing, supply chain management and integration.