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Article
Publication date: 26 April 2023

Wahyu Jatmiko, Banu Muhammad Haidlir, A. Azizon, Bambang Shergi Laksmono and Rahmatina Kasri

The proponents of cash waqf speak highly about its huge potential for mobilizing the third sector of the economy to fund the socio-economic development agenda. However, the…

Abstract

Purpose

The proponents of cash waqf speak highly about its huge potential for mobilizing the third sector of the economy to fund the socio-economic development agenda. However, the under-collection issue has been characterizing the cash waqf movement globally. This study aims to examine how understanding the distinct cash waqf donating behavior across different generations has the potential to address the problem.

Design/methodology/approach

This study extends the theory of planned behavior by adding religiosity and knowledge variables into the standard model, using the partial least square structural equation modeling. A survey is conducted on 684 respondents representing the main provinces in Indonesia and four major generations (Baby Boomers [BB], Generations X, Y and Z).

Findings

Religiosity, Knowledge, Attitude, Subjective Norms and Perceived Behavioral Control directly or indirectly affect cash waqf intention. The effect is contingent on the characteristics of generations.

Research limitations/implications

This study covers only the Indonesian case with limited coverage of the more heterogeneous provinces in the country. The sample distribution for BB can also be enlarged.

Practical implications

Cash waqf institutions (government and private) should apply the dynamic segmenting strategy, where the diversification of the promotion, marketing, awareness and approaches are contingent on the different characteristics of each generation.

Originality/value

To the best of the authors’ knowledge, this is the first study evaluating the intergenerational determinants of Intention toward cash waqf, particularly in Indonesia.

Details

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

Keywords

Article
Publication date: 23 August 2022

Md Asadul Islam, Dieu Hack-Polay, Mahfuzur Rahman, Mosharrof Hosen, Abigail Hunt and Sujana Shafique

This study examines the relationship between HR practices and millennial employee retention in the tourism industry in Bangladesh. It investigates the moderating role of the work…

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Abstract

Purpose

This study examines the relationship between HR practices and millennial employee retention in the tourism industry in Bangladesh. It investigates the moderating role of the work environment in the relationship between HR practices and employee retention in the industry.

Design/methodology/approach

The researchers used non-probability judgemental sampling to collect 384 questionnaires through a survey of millennial employees. Partial least square-based structural equation model (PLS-SEM) was used to analyse the data.

Findings

The results reveal that HR practices included in this paper have significant relationships with millennial employee retention in the tourism industry in Bangladesh, except employee participation in decision-making. In addition, the results show that the work environment only moderates the relationship between two HR practices (compensation, training and development) and millennial employee retention.

Practical implications

The results suggest that managers in tourism organisations must develop HR practices and foster a positive work environment to retain millennials.

Originality/value

This is the only study that examines the moderating role of the work environment on the relationship between five selected HR practices (training and development, job security, performance appraisal, employee participation, compensation) and millennial employee retention. Previous studies used fewer HR variables.

Details

International Journal of Emerging Markets, vol. 19 no. 4
Type: Research Article
ISSN: 1746-8809

Keywords

Article
Publication date: 2 May 2023

Mariam Anil Ciby and Shikha Sahai

COVID-19 pandemic has accelerated the adoption of home-based teleworking globally. Coupled with this, there are rising concerns about workplace cyberbullying. However, less…

Abstract

Purpose

COVID-19 pandemic has accelerated the adoption of home-based teleworking globally. Coupled with this, there are rising concerns about workplace cyberbullying. However, less studies have explored workplace cyberbullying in non-western countries. The purpose of the current study is to examine whether workplace cyberbullying affects employees' intention to stay and to find out the mechanisms underlying the relationship.

Design/methodology/approach

Data were collected among Indian home-based teleworkers. Data were analysed using SmartPLS and SPSS-PROCESS macro.

Findings

Results show that workplace cyberbullying negatively impacts intention to stay and affective commitment acts as a mediator between this link. The results also reveal that workplace social capital moderates the negative effects of workplace cyberbullying on affective commitment. The results further confirm that workplace social capital moderated the indirect impact of workplace cyberbullying on intention to stay via affective commitment.

Practical implications

This study highlights the potential of leveraging workplace social capital in order to reduce the negative effects of workplace cyberbullying.

Originality/value

These findings can complement the previous studies on the impact of negative work events on affective commitment and intention to stay as well as extend researchers' understanding of the underlying mechanism between workplace cyberbullying and intention to stay. Furthermore, this research explains how employees can utilise social resources from workplace social capital to mitigate the negative outcomes of workplace cyberbullying.

Article
Publication date: 28 March 2023

Muhammad Iqmal Hisham Kamaruddin, Zurina Shafii, Mustafa Mohammed Hanefah, Supiah Salleh and Nurazalia Zakaria

This study aims to explore the current Shariah audit practices in zakat and waqf institutions in Malaysia.

Abstract

Purpose

This study aims to explore the current Shariah audit practices in zakat and waqf institutions in Malaysia.

Design/methodology/approach

A focus group discussion (FGD) with 38 zakat and waqf officers from 17 different zakat and waqf institutions in Malaysia was conducted. For reporting purposes, this study used a single-case study approach. The FGD was conducted and completed at the end of June 2021 via an online approach through Microsoft Teams.

Findings

The finding highlights the existing Shariah governance practices especially in terms of Shariah supervision roles, Shariah audit implementation in terms of Shariah audit scopes and common findings, Shariah audit competency, Shariah audit effectiveness especially the need for external Shariah audit function and Shariah audit issues and challenges faced in the implementation of Shariah audit practices.

Practical implications

The study findings and recommendations are useful for zakat and waqf institutions as well as the State Islamic Religious Councils to enhance Shariah audit practices in Malaysia.

Originality/value

This study is among the pioneer studies that explore Shariah audit practices in zakat and waqf institutions in Malaysia.

Details

Journal of Islamic Accounting and Business Research, vol. 15 no. 3
Type: Research Article
ISSN: 1759-0817

Keywords

Open Access
Article
Publication date: 2 May 2023

Rejaul Karim, Md. Abdullah Al Mamun and Abu Sadeque Md. Kamruzzaman

The purpose of the present study is to determine how the cash conversion cycle (CCC) affects the financial performance of manufacturing companies in Bangladesh.

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Abstract

Purpose

The purpose of the present study is to determine how the cash conversion cycle (CCC) affects the financial performance of manufacturing companies in Bangladesh.

Design/methodology/approach

The authors have collected data of 61 Dhaka Stock Exchange (DSE)-listed firms from the 10 distinct manufacturing industries of Bangladesh for 18 years, from 2003 to 2020. The data have been analyzed through the two-steps system generalized method of moment (GMM) regression model, using profitability indicators return on asset (ROA) and earnings per share (EPS) as dependent variables, while CCC has been used as the independent variable, whereas asset turnover (ATO) and financial leverage (LEV) were used as control variables to assess the relationship between the CCC and financial performance.

Findings

The findings indicated that CCC has a negative connection with profitability – ROA and EPS, with the connection between CCC and EPS being highly significant. This indicates that reducing the inventory conversion time, reducing the period of receivable collection and making payments to creditors with potential delays might help Bangladeshi manufacturing firms boost their profitability. In addition, the firm-specific characteristics, namely ATO and LEV significantly affect the firm's profitability.

Research limitations/implications

The research was based only on secondary sources and information was scarce. This research was conducted to determine the impact of the CCC on the corporate profitability of the manufacturing sector solely. There might be many other working capital variables that are still unexplored through this study.

Practical implications

The current study's findings are consistent with the traditional rule that minimizing the firm's days of the cash cycle may optimize financial performance. The results of this research have added to the existing body of knowledge on the topic of working capital management (WCM). Future research endeavors can be initiated for assessing the impact of the CCC on the firm's profitability in other industrial sectors or to identify other working capital variables that have much impact on corporate profitability.

Originality/value

This study is an original work of the researchers and adds value to the current literature in the domain of WCM and corporate profitability. The present study is the first one that covers firms in all the manufacturing industries in Bangladesh. The corporate managers, creditors, investors and other concerned stakeholders will be benefited from the findings of the present study.

Details

Asian Journal of Economics and Banking, vol. 8 no. 1
Type: Research Article
ISSN: 2615-9821

Keywords

Article
Publication date: 9 January 2024

Shivangi Verma and Naval Garg

In the information and technology age, where the “physical” world is merged with the “digital” world, the nature of social conditions, relations, citizenship and the flow of…

Abstract

Purpose

In the information and technology age, where the “physical” world is merged with the “digital” world, the nature of social conditions, relations, citizenship and the flow of information has shifted from a moral and legal approach to a digital approach. Nowadays, the functioning, dissemination, conduct and governance of organisations and their members are regulated by techno-ethical and digital principles. Drawing on social cognitive theory, the study hypothesises that techno-ethical orientation predicts corporate ethical values (CEV) through the moderation of digital citizenship behaviour (DC). The study further proposes that each dimension of DC: online respect (OR) and online civic engagement (OCE), moderates the hypothesised relationship.

Design/methodology/approach

546 respondents from India participated in the study. The responses were captured using structured and well-established questionnaires. The analysis was performed using robust measures of correlation, regression, reliability (Cronbach’s alpha and composite reliability) and validity (convergent and discriminant validity). The moderation influence of DC was tested and analysed using structural equation modelling (SEM) Analysis of Moment Structures (AMOS).

Findings

The regression findings of the study revealed that the techno-ethical orientation positively predicts the CEV. R-square values showed a 24.1% variation in corporate ethical value was explained by techno-ethical orientation. It indicates that a positive techno-ethical orientation establishes the ethical context and corporate values. Besides, the moderation analysis using SEM AMOS indicates that at both low and high levels of OR and OCE, the relationship between techno-ethical orientation and CEV is positive and significant.

Originality/value

This study demonstrates a new facet of technology ethics that promotes the institutionalisation of CEV through DC. This study is the first to explore the interaction between techno-ethical orientation and CEV. Even though various former factors concerning ethical conduct have been examined, the results of the techno-ethical conduct of employees within the scope of an organisation have not been explored so far.

Details

Journal of Organizational Change Management, vol. 37 no. 2
Type: Research Article
ISSN: 0953-4814

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.

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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: 18 July 2023

Karrar Khalaf Jabbar Allami, Faozi A. Almaqtari, Hamood Mohammed Al-Hattami and Ritu Sapra

This study aims to investigate the factors associated with the intention to use information technology in audit (ITIA) in Iraq.

Abstract

Purpose

This study aims to investigate the factors associated with the intention to use information technology in audit (ITIA) in Iraq.

Design/methodology/approach

The study uses a quantitative approach based on a questionnaire survey of 186 respondents. The study population includes respondents who are board members, senior executives, internal auditors and information technology (IT) assistants in various Iraqi organizations from different sectors. Structural equation modeling has been used to estimate the results.

Findings

The findings exhibit that most auditors in Iraq use basic IT software. However, among several specialized and advanced IT audit software packages, only generalized audit software is used by about 20%. The results also indicate that social factors significantly and positively impact auditors’ and practitioners’ perceptions of ITIA use. Moreover, the results reveal that companies and auditors who use or audit complex accounting systems perceive higher benefits and intent to adopt ITIA. However, the results report that organizational support, professional support, competency and IT education have an insignificant effect on ITIA adoption.

Originality/value

The originality of the present research lies in several aspects. First, the research study focuses specifically on Iraq, which is an emerging and less developed country influenced by social and economic. This research context provides a unique perspective and contributes to the understanding of ITIA adoption in less developed countries. The study investigates how external factors, including social and external pressure and the support of government professional bodies, affect the adoption of ITIA. Further, it assesses the influence of firms’ specific factors such as management support, level of competency and complexity of accounting information systems. Second, the study uses a quantitative approach with a questionnaire survey from various Iraqi organizations and sectors. The specific sample composition adds originality by capturing insights from different levels of organizational hierarchy and diverse professional backgrounds. Third, the findings shed light on the current IT usage in auditing practices in Iraq, highlighting that most auditors use basic IT software and the limited adoption of specialized IT audit software packages. Finally, the study’s originality is also reflected in its contribution to expanding knowledge on the perceived benefits and challenges associated with ITIA adoption in less developed countries. By emphasizing the need for broader awareness of emerging technology-enabled auditing software and considering the unique characteristics of less developed countries, the research provides valuable insights and implications for practitioners, policymakers and researchers.

Details

Information Discovery and Delivery, vol. 52 no. 2
Type: Research Article
ISSN: 2398-6247

Keywords

Article
Publication date: 13 February 2024

Elena Sinitsyna, Amitabh Anand and Miklós Stocker

This paper aims to propose various theoretical lenses to explore the relationship between internal communication (IC) and its impact on employee loyalty.

Abstract

Purpose

This paper aims to propose various theoretical lenses to explore the relationship between internal communication (IC) and its impact on employee loyalty.

Design/methodology/approach

A systematic review followed by a synthesis of the literature is adopted after identifying articles from various databases such as Scopus, Google Scholar and EBSCO and found that employee loyalty remains a significant gap in organisational IC research. The review will bring greater attention and focus for scholars to check how IC can help increase employee loyalty using the proposed theories – more so for IC in the Asia-Pacific.

Findings

The findings from this paper explicitly highlight that both individual/managerial theories (social cognitive, social identity, social exchange, expectancy and socio-analytic theories) and organisational theories (network, resource-based view and sensemaking theories) are close and relevant to study the IC and employee loyalty.

Originality/value

The value of this review is to move forward the debate on how IC can significantly contribute to developing employee outcomes (loyalty), how it can further enhance employee performance and commitment and what theories better explain this relationship. This review will inspire and inform future scholars to explore IC’s role in employee loyalty in the Asia-Pacific context.

Details

Journal of Asia Business Studies, vol. 18 no. 2
Type: Research Article
ISSN: 1558-7894

Keywords

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