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Article
Publication date: 4 April 2024

Novi Puspitasari, Ana Mufidah, Dewi Prihatini, Abdul Muhsyi and Imam Suroso

The purpose of this study include analyzing the conformity between the General Guidelines for the Governance of the Indonesian Sharia Entities (GGG-ISE) and the implementation in…

Abstract

Purpose

The purpose of this study include analyzing the conformity between the General Guidelines for the Governance of the Indonesian Sharia Entities (GGG-ISE) and the implementation in the field and proposing a model of corporate governance for Islamic property developers.

Design/methodology/approach

This research uses a qualitative method with a case study approach. The researcher used a structured interview method and chose a purposive technique to determine the interviewees. This study has seven interviewees representing three Islamic property developer companies in Jember Regency, East Java, Indonesia. Data collection was conducted from June to July 2023, with a duration of about 60 min for each interviewee. The interviews were conducted face-to-face in each interviewee’s residential office.

Findings

The results showed that the companies had implemented several principles of GGG-ISE, namely, ethical and responsible actors, risk management, internal control, compliance, disclosure and transparency by making financial reports, shareholder rights and stakeholder rights, both internal and external stakeholders. Furthermore, this study found that GGG-ISE does not comply with the components of the organizing organ group. This study also found that governance reports have not been implemented in GGG-ISE components. In addition, this study identified a new component that must be present and not found in GGG-ISE, namely, a statement of the use of contracts for mudharib owners and between mudharib owners and stakeholders. Based on these findings, this study proposes a governance model for Islamic property developer companies called the GGG-IPDE.

Originality/value

This research is a pioneer in proposing a corporate governance model for Islamic property developers.

Details

International Journal of Housing Markets and Analysis, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1753-8270

Keywords

Article
Publication date: 26 February 2024

Sabrine Cherni and Anis Ben Amar

This study aims to examine how digitalization affects the work efficiency of the Shariah Supervisory Board (SSB) in Islamic banks.

Abstract

Purpose

This study aims to examine how digitalization affects the work efficiency of the Shariah Supervisory Board (SSB) in Islamic banks.

Design/methodology/approach

This study uses panel data analysis of annual report disclosures over the past 10 years. The authors have selected 79 Islamic banks for the period ranging from 2012 to 2021. The criteria for SSB efficiency used in this research are disclosure of Zakat and disclosure in the SSB report.

Findings

The econometric results show that digitalization has a positive effect on improving the work efficiency of the SSB in Islamic banks. Accordingly, the authors provide evidence that the higher the bank's digital engagement, the higher the quality of the SSB.

Originality/value

The findings highlight the need to improve the current understanding of SSB structures and governance mechanisms that can better assist Islamic banks in engaging in effective compliance with recent governance and accounting reforms. Moreover, Islamic banks are the most capable and appropriate to implement and activate digitalization because they are based on a vital root calling for development if there are executives believing in it, as well as legislation supporting and serving them.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

Open Access
Article
Publication date: 6 March 2023

Ibraheem Alshahrani, Odeh Al-Jayyousi, Fairouz Aldhmour and Thamer Alderaan

The study's aims are to identify healthcare innovation variables, explore innovative work behavior’s (IWB's) influence on Saudi health sector companies and evaluate the mediating…

2294

Abstract

Purpose

The study's aims are to identify healthcare innovation variables, explore innovative work behavior’s (IWB's) influence on Saudi health sector companies and evaluate the mediating function of transformational leadership in the link between IWB and healthcare organizations. In this backdrop, the purpose of the current research was to investigate the impact of creative work behavior on organizational performance and the role of transformational leadership in this process.

Design/methodology/approach

The objective of this quantitative cross-sectional study was to examine, according to 587 participants, the perceived elements of creative work behavior (RQ1). In various 10 departments of the 5 Dammam Health Network (DHN) in the Eastern Province of Saudi Arabia, online questionnaires were used to collect data. SmartPLS 3 software was used to analyze the data.

Findings

The findings indicated that healthcare professionals perceive the elements of autonomy, competence, relatedness, motivation and knowledge sharing as key features that influence high efficiency in organizational efficiency (p < 0.001). IWB also had a significant and direct positive influence on organizational performance (p < 0.001). Transformational leadership behavior had an insignificant negative effect on employees’ task performance when considering organizational performance (P = 0.122). Therefore, the mediation role did not affect the relationship with IWB concerning employees’ task performance, suggesting that transformational leadership behaviors did not have a mediating effect on the effectiveness of employees’ task performance.

Originality/value

This article contains original analysis and interpretation highlighting integrating IWB and transformational leadership into Saudi Arabia's national healthcare system that can help address specific difficulties facing healthcare practitioners.

Details

Arab Gulf Journal of Scientific Research, vol. 42 no. 1
Type: Research Article
ISSN: 1985-9899

Keywords

Article
Publication date: 16 April 2024

Subhodeep Mukherjee, Ramji Nagariya, K. Mathiyazhagan, Manish Mohan Baral, M.R. Pavithra and Andrea Appolloni

Reverse logistics services are designed to move goods from their point of consumption to an endpoint to capture value or properly dispose of products and materials. Artificial…

Abstract

Purpose

Reverse logistics services are designed to move goods from their point of consumption to an endpoint to capture value or properly dispose of products and materials. Artificial intelligence (AI)-based reverse logistics will help Micro, Small, and medium Enterprises (MSMEs) adequately recycle and reuse the materials in the firms. This research aims to measure the adoption of AI-based reverse logistics to improve circular economy (CE) performance.

Design/methodology/approach

In this study, we proposed ten hypotheses using the theory of natural resource-based view and technology, organizational and environmental framework. Data are collected from 363 Indian MSMEs as they are the backbone of the Indian economy, and there is a need for digital transformation in MSMEs. A structural equation modeling approach is applied to analyze and test the hypothesis.

Findings

Nine of the ten proposed hypotheses were accepted, and one was rejected. The results revealed that the relative advantage (RA), trust (TR), top management support (TMS), environmental regulations, industry dynamism (ID), compatibility, technology readiness and government support (GS) positively relate to AI-based reverse logistics adoption. AI-based reverse logistics indicated a positive relationship with CE performance. For mediation analysis, the results revealed that RA, TR, TMS and technological readiness are complementary mediation. Still, GS, ID, organizational flexibility, environmental uncertainty and technical capability have no mediation.

Practical implications

The study contributed to the CE performance and AI-based reverse logistics literature. The study will help managers understand the importance of AI-based reverse logistics for improving the performance of the CE in MSMEs. This study will help firms reduce their carbon footprint and achieve sustainable development goals.

Originality/value

Few studies focused on CE performance, but none measured the adoption of AI-based reverse logistics to enhance MSMEs’ CE performance.

Details

The International Journal of Logistics Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0957-4093

Keywords

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