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Article
Publication date: 7 January 2019

Abdel Hafiez Ali Hasaballah, Omer Faruk Genc, Osman Bin Mohamad and Zafar U. Ahmed

The purpose of this paper is to analyze the influences of relational variables on export performance and the interactions among relational variables in the emerging market context…

Abstract

Purpose

The purpose of this paper is to analyze the influences of relational variables on export performance and the interactions among relational variables in the emerging market context of Malaysia.

Design/methodology/approach

The study used a mail questionnaire sent to Malaysian companies that export to Arab-speaking countries and achieved a response rate of 27.92 percent, resulting in a sample of 106 exporters.

Findings

The results of the path analyses indicate a positive impact of relational variables (adaptation, cooperation and communication) on export performance. However, the authors found that the impact was mediated by trust and commitment, rather than being direct.

Research limitations/implications

The findings suggest that the impact of relational variables on export performance is complex and indirect. Mediators and moderators play important roles in this relationship.

Practical implications

Firms should invest in export relationships with the aim of building trust and commitment, which are the primary factors that affect export performance.

Originality/value

The authors have shed light on the way relational variables affect export performance. Moreover, this study contributes to a better understanding of small emerging markets, which are poorly represented in studies in this field.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 31 no. 1
Type: Research Article
ISSN: 1355-5855

Keywords

Article
Publication date: 29 November 2019

Abdel Hafiez Ali Hasaballah, Omer Faruk Genc, Osman Bin Mohamad and Zafar U. Ahmed

The purpose of this study is to develop a comprehensive model that explains the influence of different relational variables on export performance and the interaction between those…

Abstract

Purpose

The purpose of this study is to develop a comprehensive model that explains the influence of different relational variables on export performance and the interaction between those relational variables.

Design/methodology/approach

This is a theoretical paper building upon the relational variables and export performance literatures.

Findings

A theoretical model was developed based on the existing studies and findings. In the proposed model, relational outcome variables mediate the effect of relational contextual variables on export performance.

Research limitations/implications

The model developed in this study opens new avenues for future research because it provides a different perspective on how relational variables interact with each other in terms of their impact on export performance.

Practical implications

Relational variables have great importance for firms’ export performance. This study provides a framework about how these variables affect export performance, which should be taken into consideration in firms’ strategies and decisions with regard to the relations with partners.

Originality/value

Despite the consensus about the importance of relational variables, the evidence is mixed with regard to the way they affect export performance. With the proposed model, this study aims to fill this gap by providing a framework that explains how relational variables interact with each other and how they affect export performance.

Details

Journal of Research in Marketing and Entrepreneurship, vol. 21 no. 2
Type: Research Article
ISSN: 1471-5201

Keywords

Article
Publication date: 13 June 2016

M. Nusrate Aziz and Osman Bin Mohamad

The purpose of this paper is to identify some well-set instruments in Islam that can efficiently alleviate poverty, solve social problems and reduce social inequality through a…

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Abstract

Purpose

The purpose of this paper is to identify some well-set instruments in Islam that can efficiently alleviate poverty, solve social problems and reduce social inequality through a new operational framework called “Islamic social business (ISB)”.

Design/methodology/approach

This is a conceptual research that is based on Al-Quranic principles as well as contemporary social welfare philosophies, such as, augmented stakeholder theory, social enterprise and social business. Al-Quran, Al-Hadith and existing traditional and Islamic literature are consulted for this study.

Findings

The study proposes an efficient system of Islamic wealth sourcing and management to make the process of poverty alleviation sustainable. Other social problems for disadvantaged people, such as, health-, shelter-, literacy- and environmental-related issues are also addressed in the proposed system. The study identifies the inefficiency in the current practices and makes some propositions that are in conformance with Islamic principles and implementable by Islamic institutions all over the world. The authors propose a theoretical framework and operational propositions for ISB.

Practical implications

In following this study, social policymakers, Islamic financial institutions, Islamic social enterprises and Islamic charity organizations will find organized guidelines to initiate “new entities” or “reshape existing entities”.

Social implications

The study will be effective in solving social problems, alleviating poverty and reducing social inequality.

Originality/value

This is the first study that identifies all the potential Islamic sources of funding and the efficient management thereof through ISB. The study also proposes an ISB model and makes several propositions for different types of ISB.

Details

International Journal of Social Economics, vol. 43 no. 6
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 2 June 2022

Lufthia Sevriana, Erie Febrian, Mokhamad Anwar and Yudi Ahmad Faisal

In Indonesia, the Islamic Economics and Finance Sector is growing rapidly, but the literature on Islamic financial literacy is still minimal. This study aims to show research…

Abstract

Purpose

In Indonesia, the Islamic Economics and Finance Sector is growing rapidly, but the literature on Islamic financial literacy is still minimal. This study aims to show research opportunities with the theme of Islamic financial literacy, especially inclusive Islamic financial planning through bibliometric analysis of Scopus and connected papers.

Design/methodology/approach

A comma separated value (CSV) file containing more than 2,000 references meta data was used for analysis on Vos Viewer in the period of 1963–2020. The grouping of network visualization maps is done using six keywords, namely, “Financial Literacy,” “Financial Inclusion,” “Islamic Financial Literacy,” “Financial Planning,” “Personal Finance” and “Household Finance.”

Findings

The findings complement the keywords that are generally used as references in the formation of theories regarding inclusive Islamic financial planning. After combining the “ris” file from the connected paper, the most used terms are financial knowledge, financial education, financial behavior, financial decision-making process, financial inclusion, risk sharing and financial discourse.

Originality/value

The proportion which planned to be applied in Indonesia will differentiate the inclusive Islamic financial planning framework from what has been done before. This study outlines the basis of the relevant literature review in the theme of Islamic financial literacy research, especially inclusive Islamic financial planning.

Details

Journal of Islamic Accounting and Business Research, vol. 15 no. 2
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 7 December 2020

Saeed Awadh Bin-Nashwan, Hijattulah Abdul-Jabbar, Saliza Abdul Aziz and Adel Sarea

Although Zakah is the cornerstone of the social protection system in Muslim societies, providing relief to those in need and collecting funds from those who have access to money…

1031

Abstract

Purpose

Although Zakah is the cornerstone of the social protection system in Muslim societies, providing relief to those in need and collecting funds from those who have access to money and property, many administrative and legal improvements need to be made to ensure that Zakah funds are managed effectively and efficiently in Muslim states. It is therefore important to recognize why some Muslims are not paying their Zakah through Zakah authorities. The purpose of this paper is to propose a viable and comprehensive research model, derived from an economic and socio-psychological perspective, to provide a richer understanding of Zakah payers’ compliance behaviour.

Design/methodology/approach

Drawing on extant literature, this study offers a conceptual framework for a better understanding of compliance behaviour by proposing an economic and socio-psychological model based on Fischer’s tax compliance model, which could be applied cautiously in an Islamic setting like Zakah.

Findings

The four main categories of the Fischer model are derived from socio-psychological and economic perspectives, namely, attitude and perception (system fairness, ethics and peer influence); Zakah system structure (Zakah law complexity and law enforcement); non-compliance opportunity (education level, wealth source and occupation); and demographic factors (age and gender). Each has much to offer in understanding Zakah payers’ compliance decisions. To suit the nature of Zakah, the influence of Islamic religiosity and the moderating effect of trust in the Zakah institution are incorporated into the model.

Practical implications

Those Muslim communities that strive to have functional Zakah systems to search for solutions to the perennial problem of low Zakah funding and its damning consequences, are offered a compliance model for systematically assessing Muslims’ compliance behaviour with Zakah provisions. This framework is anticipated to offer invaluable input to policymakers in streaming and strategizing the minimization of losses of Zakah revenue to Zakah authorities.

Originality/value

Although behavioural models such as the theory of reasoned action and the theory of planned behaviour have been extensively used in Zakah compliance studies, to the best of the authors’ knowledge, this study is perhaps the first to apply a socio-psychological and economic framework, emerging from tax literature, in the Zakah environment to develop fully understanding of Zakah payers’ compliance decisions.

Details

Journal of Financial Reporting and Accounting, vol. 19 no. 3
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 25 April 2022

Mouad Sadallah, Hijattulah Abdul-Jabbar and Saliza Abdul Aziz

This paper aims to explore the perception of business owners’ on zakat compliance by examining the influence of intention to pay zakat, attitude, subjective norm, perceived…

4968

Abstract

Purpose

This paper aims to explore the perception of business owners’ on zakat compliance by examining the influence of intention to pay zakat, attitude, subjective norm, perceived behavioural controls and past behaviour.

Design/methodology/approach

A total of 575 self-administered questionnaires were distributed to active business owners in Algeria. The data were analysed using variance-based structural modelling (PLS-SEM) to examine the hypothesised relationships.

Findings

The results revealed that the relationships between attitude, subjective norm and perceived behavioural controls were positive and significant with the intention to comply with zakat, which significantly influences the compliance behaviour of zakat.

Research limitations/implications

In a country like Algeria with a high poverty rate, the current findings would benefit authorities in understanding zakat compliance and assist zakat administration in formulating and implementing strategies to promote compliance.

Originality/value

The present research extends the existing zakat knowledge from behavioural perspectives by using the extended theory of planned behaviour. In addition, it considers the mediating role of intention demonstrated in the zakat compliance setting.

Details

Journal of Islamic Marketing, vol. 14 no. 6
Type: Research Article
ISSN: 1759-0833

Keywords

Open Access
Article
Publication date: 15 December 2020

Najib Noorashid, Nur Raihan Mohamad and Ririn Kurnia Trisnawati

Gema Dari Menara (1968) was intended as a mode of da’wah (the propagation of Islamic teachings) in response to the situation faced by the local community in Brunei at that time…

Abstract

Gema Dari Menara (1968) was intended as a mode of da’wah (the propagation of Islamic teachings) in response to the situation faced by the local community in Brunei at that time. Following its status as a medium of disseminating the Islamic values, the film embodies Islamic teachings that guide Bruneian Muslims to fully embrace Islam. This current study aims to unravel the meaning of the Islamic value of Amar Ma’ruf Nahi Mungkar (enjoining good and forbidding wrong) that is strongly depicted in the film and perceived as the enlightening Islamic value from the film. Therefore, this study examines the extent of the manifestation of Amar Ma’ruf Nahi Mungkar in the film. It is found that the portrayal of da’wahism using Amar Ma’ruf Nahi Mungkar is imbued in education, social interaction, clothing, and one’s upbringing which is the most influential factor. By applying the Islamic requisites, the scenario and sentiments in the film also encourage the audience to ponder upon the cause and effect of the characters’ actions and deeds.

Details

Southeast Asia: A Multidisciplinary Journal, vol. 20 no. 2
Type: Research Article
ISSN: 1819-5091

Article
Publication date: 25 January 2023

Ram Al Jaffri Saad, Aidi Ahmi, Norfaiezah Sawandi and Norazita Marina Abdul Aziz

This study aims to identify the inputs from zakat administrators and experts needed for more efficient and effective zakat revenue generation.

Abstract

Purpose

This study aims to identify the inputs from zakat administrators and experts needed for more efficient and effective zakat revenue generation.

Design/methodology/approach

Face-to-face interviews with zakat executives, administrators and experts are conducted to collect data.

Findings

The findings show three components of input required in the zakat transformation: environment, resources and history. The environmental component comprises five sub-components: companies, banks, zakat recipients, individual zakat payers and the legislative, while the resource sub-components comprise tangible and intangible resources. For history, two components, namely, achievements and challenges, need to be taken into account by the zakat administration.

Research limitations/implications

This study’s main implication is that the components proposed in this study can serve as the basis for developing new strategies for improving zakat collection and distribution management to achieve a more efficient and effective level.

Practical implications

This study will be helpful for policymakers, especially zakat authorities, on how to enhance their administration.

Originality/value

The model developed in this study will help the zakat administration to reform and enhance zakat compliance and zakat revenue generation.

Details

Journal of Islamic Accounting and Business Research, vol. 14 no. 8
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 27 April 2022

Fahmi Bin Adilah, Mohd Zamre Mohd Zahir, Hasani Mohd. Ali and Muhamad Sayuti Hassan

The objectives of this study are to analyse the present Malaysian law regarding money laundering, to identify advantages and disadvantages of the current anti-money laundering…

Abstract

Purpose

The objectives of this study are to analyse the present Malaysian law regarding money laundering, to identify advantages and disadvantages of the current anti-money laundering law, to analyse its impact on the public sector and the private sector and to make recommendations on any improvements that should be made.

Design/methodology/approach

This study will use a qualitative method where the literature review method applies to collect primary and secondary data regarding anti-money laundering laws. Data has been collected from the various provisions of laws and text reading, such as books, articles, journals, law cases and thesis regarding anti-money laundering laws and those analysed with the content analysis method and the critical analysis method.

Findings

This study found that Malaysia has one law regarding anti-money laundering and they have control over individual and corporate entities in Malaysia.

Originality/value

This study found that Malaysia has one law regarding anti-money laundering and they have control over individual and corporate entities in Malaysia.

Details

Journal of Money Laundering Control, vol. 26 no. 4
Type: Research Article
ISSN: 1368-5201

Keywords

Article
Publication date: 12 October 2017

Aishath Muneeza

This research aims to deal with the law of evidence invoked in Islamic banking cases reported in Malaysia from 1983 to 2015 and determine whether the invoked provisions of the…

Abstract

Purpose

This research aims to deal with the law of evidence invoked in Islamic banking cases reported in Malaysia from 1983 to 2015 and determine whether the invoked provisions of the statute in the case law have any conflicts with Islamic law that are threatening the development of Islamic banking in Malaysia.

Design/methodology/approach

The methodology used in this research is assessing the implication by studying the provisions of the law of evidence that has been invoked in the reported case law.

Findings

It is evident from this research that following are the evident conflicts found in the Evidence Act 1950. In this arena, the following changes are significant for sustaining Islamic banking in Malaysia. Expert opinion under Section 45 of the Evidence Act 1950 should be amended such that in Islamic banking, under this Act, expert opinion can be sought by the court. The rule and exceptions of parol evidence in Sections 91 and 92 of the Evidence Act 1950 need to be amended such that in Islamic banking matters, anything that is contrary to Sharicah is mentioned in the contract; this amendment will be an exception to the parol evidence rule on the grounds that the written Islamic contract can be amended or set aside depending on the circumstances of the case.

Originality/value

It is anticipated that this research will assist jurisdictions to understand that even adjective laws applicable to Islamic banking will be harmonized with Islamic law. This is because the prefix Islam attached to the term banking is not merely a namesake, but it means more than that, i.e. all aspects of Islamic banking will be consistent with Islamic law.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 10 no. 4
Type: Research Article
ISSN: 1753-8394

Keywords

1 – 10 of 47