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Article
Publication date: 12 April 2024

Mohammad Saud Khan, Bronwyn Pamela Wood, Sarfraz Dakhan and Asif Nawaz

This paper aims to examine female entrepreneurship perceptions at the nexus of understandings of Muslim behaviour in Pakistan, the “formula” of Shapero for considering…

Abstract

Purpose

This paper aims to examine female entrepreneurship perceptions at the nexus of understandings of Muslim behaviour in Pakistan, the “formula” of Shapero for considering entrepreneurial intentions and the viewpoints of young Pakistani women.

Design/methodology/approach

Data collected from 555 women between 18 and 30 years of age, undertaking tertiary-level business studies in Pakistan constitute the sample of the study, and structural equation modelling was used to test the hypotheses.

Findings

This study finds that the respondents’ perceptions of Islam positively impact the formula at the feasibility component, whilst also inverting the desirability component, therefore, resulting in a “does not equal” outcome for intentions.

Originality/value

To the best of the authors’ knowledge, this work is one of the first to empirically examine the role of Islamic perception in shaping entrepreneurial intentions through the individual components of desirability, feasibility and propensity to act. It puts forth contextual deliberations for a meaningful heterodoxy in light of female entrepreneurship in an Islamic country.

Details

Journal of Islamic Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0833

Keywords

Article
Publication date: 17 April 2024

Muhammad Bilal Zafar

This paper aims to meta-analyze the results of the prior studies related to the relationship of human capital and financial performance in Islamic banking.

Abstract

Purpose

This paper aims to meta-analyze the results of the prior studies related to the relationship of human capital and financial performance in Islamic banking.

Design/methodology/approach

To examine the relationship between human capital and financial of Islamic banks, 23 empirical studies having sample of 15,607 are considered for the meta-analysis. Moreover, different measures related to financial performance including return on assets (ROA), return of equity (ROE) and Tobin’s Q have been taken as moderating for further subgroup analysis.

Findings

The results of meta-analysis reveal a positive correlation between human capital and financial performance with an effect size of 0.268. The subgroup analyses showed significant positive associations of human capital with ROA and ROE, insignificant with Tobin’s Q.

Originality/value

This study suggests Islamic banking should prioritize human capital development, maintain consistency and adopt a long-term perspective. Future research should consider context-specific factors and harmonize human capital and financial performance measurements for consensus.

Details

Accounting Research Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1030-9616

Keywords

Article
Publication date: 10 May 2023

Sri Herianingrum, Indri Supriani, Raditya Sukmana, Effendie Effendie, Tika Widiastuti, Qudsi Fauzi and Atina Shofawati

This study aims to analyze the concept of Zakat as an instrument to increase the economy and poverty eradication in Indonesia.

1117

Abstract

Purpose

This study aims to analyze the concept of Zakat as an instrument to increase the economy and poverty eradication in Indonesia.

Design/methodology/approach

This study used a qualitative method based on library research sourced from books, financial reports and another previous research.

Findings

The results show that the empowerment programs conducted by Zakat institutions in Indonesia are based on the scale of priorities and the potential of Mustahik. Zakat management considers the level of productivity and long-term impacts that improve Mustahik Economy. Thus, the empowerment programs lead to the reduction of Mustahik living below poverty line.

Research limitations/implications

This study contributes in two ways: first, it analyzes a model to identify the Mustahik’s potential for the Zakat institution in Indonesia. Second, it encourages the awareness of Muzakki and Mustahik regarding the role of Zakat in the Indonesian economy. This is expected to prompt their level of participation in optimizing the potential of Zakat in Indonesia.

Originality/value

Given the scarce literature that provide qualitative and critical reviews of the implementation Zakat empowerment programs to alleviate poverty conducted by the Zakat institutions in Indonesia, this research can act as a bridge for future research in performing empirical studies regarding the impact of a Zakat empowerment program on society.

Details

Journal of Islamic Accounting and Business Research, vol. 15 no. 4
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 16 April 2024

Nurhafihz Noor

The continued relevance of technologies in halal industries requires managers to understand the factors contributing to such technologies’ acceptance. The technology acceptance…

Abstract

Purpose

The continued relevance of technologies in halal industries requires managers to understand the factors contributing to such technologies’ acceptance. The technology acceptance model (TAM) is dominant in the literature that predicts user acceptance and behaviour towards technology. Despite the model’s significance, there has yet to be a systematic review of studies featuring halal sectors that use TAM. The purpose of this study is to systematically review the existing literature on TAM in halal industries to understand the research trends as well as TAM modifications and research opportunities in halal industries.

Design/methodology/approach

Guided by the preferred reporting items for systematic review and meta-analysis protocol, a framework-based review using the theories, contexts, characteristics and methods (TCCM) framework was conducted. The Scopus and Web of Science databases were used to retrieve English journal articles that investigated TAM in the context of halal markets. In total, 44 eligible articles were reviewed in terms of the developments and extensions of TAM in their studies across the halal industries.

Findings

The first study related to the use of TAM in the context of halal industries was published in 2014. The most prominent halal industry in the review, which used TAM, was Islamic finance. Indonesia was the leading economy in halal studies using TAM. Perceived usefulness was found to be a more significant factor than perceived ease of use for technology acceptance in TAM studies on halal industries. The significance of religiosity on TAM was inconsistent. Most research was done using quantitative surveys with consumers as the target sample.

Research limitations/implications

The studies in this review are based on the Scopus and Web of Science databases, which may be perceived as a study limitation. This study also only considered English journal articles and research in which the focus was on the use of TAM in halal industries rather than general industries with Muslim consumers.

Practical implications

Halal industries will continue to rely on technology for the provision of goods and services. With the rise of emerging technological innovations, this review will provide managers with an appreciation of technology acceptance across different contexts. Researchers can use the results of this review to guide future studies and contribute toward the development of this research area.

Originality/value

This review contributes to the Islamic marketing literature by being the first to comprehensively review the TAM model in the context of halal industries using the TCCM framework-based review approach. A research agenda is proposed to advance research on technology acceptance and TAM in halal industries.

Details

Journal of Islamic Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0833

Keywords

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