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Article
Publication date: 16 May 2023

Desmadi Saharuddin, M. Arief Mufraini, Abdul Ghoni, Inayatul Chusna, Ade Sofyan Mulazid and Supriyono Supriyono

This study aims to determine the prospect of takaful funerals as an Islamic insurance product and its marketing strategy. The multicase study analyzed is the Takaful Funeral…

Abstract

Purpose

This study aims to determine the prospect of takaful funerals as an Islamic insurance product and its marketing strategy. The multicase study analyzed is the Takaful Funeral Amsterdam of Indonesia, launched in 2015, Millî Görüs of Turkey in 1970 and Arrahma of Morocco in 2006.

Design/methodology/approach

This study delivers an analytic hierarchy process to qualitatively and quantitatively describe Muslim customers’ priority choice and interest criteria for takaful funerals as a forerunner of Islamic insurance products.

Findings

Based on the priority choice and interest criteria, the highest priority element of takaful funeral products is market need (49.21%). The group subcriteria were dominant compared to the individual subcriteria. Product design is the second choice (20.9%), with function as the priority in subcriteria.

Practical implications

This indicates that the Muslim community urgently needs funeral service products that are consistent with Islamic law, which emphasizes its function. The market needs as the highest priority element implies that bundling products, affordable prices and simple design are the most suitable methods for developing takaful funeral products in Indonesia.

Originality/value

To the best of the authors’ knowledge, this is the first study to discuss Islamic funerals in Indonesia, with the potential to be further developed with the increasing need of the Islamic insurance industry for new products. Previous research did not examine the PPME Al-Ikhlas Takaful Amsterdam, Millî Görüs of Turkey and Arrahma of Morocco as case studies for developing Islamic funeral insurance in Indonesia. Therefore, this gives the present study high originality.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 16 no. 5
Type: Research Article
ISSN: 1753-8394

Keywords

Article
Publication date: 30 July 2021

Supriyono, Tzu-Chia Chen, Lis M. Yapanto, Zagir Azgarovich Latipov, Angelina Olegovna Zekiy, Lyubov A. Melnikova, Lakshmi Thangavelu, A. Surendar, Nikolay I. Repnikov and Zeinab Arzehgar

In this paper, a lifetime estimation model for the solder joint is proposed which is capable of considering both severe and running mechanical shocks which is the real case in…

Abstract

Purpose

In this paper, a lifetime estimation model for the solder joint is proposed which is capable of considering both severe and running mechanical shocks which is the real case in electric converters in the automotive and aerospace applications. This paper aims to asses the reliability of the solder joint under mixed exposure of mechanical loads.

Design/methodology/approach

Mechanical failure process may put at risk the perfect performance of any kinds of electronic systems regardless of the applications they are prepared for. Observation of solder joint health in an electronic assembly under simultaneous exposure of severe and running shocks is an open problem. Three commonly used soldering compositions are considered while the electronic assembly is exposed to three well-known driving cycles.

Findings

The results show that the best performance is achieved using SAC405 soldering alloy in comparison with Sn63Pb37 and SAC387 solder alloy. Consideration of mixed exposure to the mechanical loads leads to much more accurate lifetime estimation of the solder joint in the electronic assemblies.

Originality/value

The originality of the paper is confirmed.

Details

Soldering & Surface Mount Technology, vol. 34 no. 1
Type: Research Article
ISSN: 0954-0911

Keywords

Open Access
Article
Publication date: 7 April 2020

Purwoko Aji Prabowo, Bambang Supriyono, Irwan Noor and M. Khairul Muluk

The purpose of this study is to evaluate the Special Autonomy policy to improve the community welfare of Papua Province.

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Abstract

Purpose

The purpose of this study is to evaluate the Special Autonomy policy to improve the community welfare of Papua Province.

Design/methodology/approach

This study was carried out using a qualitative approach assessing program activities and client satisfaction. It focused on program activity, target and implementation effectively and efficiently, involving the client’s evaluation process. Research data was obtained from the Papua Regional Development Planning Agency and separated into primary and secondary sources. Primary data was obtained through observation, interview and documentation from several informants. The informants were determined based on the role and involvement in the Papua Province Special Autonomy. Secondary data sources were obtained through field studies, scientific journals, previous research, written documents from relevant agencies, internet and electronic and print media.

Findings

This study exhibits characteristics of Papua Province Special Autonomy, which are identical to an asymmetric decentralization model, although it took 20 years of implementation because of the lack of evaluation and improvement. It disproves Katorobo’s (2004) theory that the said asymmetric decentralization model is more effective than symmetrical decentralization. Material requirement planning (MRP) empowerment or abolition should be considered important because of the lack of positive results. Otsus needs to improve the system and financial management, considering financial distribution for developed regions in the coastal areas and plains rather than mountainous regions.

Originality/value

This research was conducted because of the phenomenon of Papua Province Special Autonomy, also driven by the problems in the implementation of Special Autonomy Policy for Papua Province that had not borne optimum results. This study aimed to make recommendations for the Special Autonomy policy of the Papua Province to improve community welfare.

Details

International Journal of Excellence in Government, vol. 2 no. 1
Type: Research Article
ISSN: 2516-4384

Keywords

Article
Publication date: 11 October 2021

Nurmadi Harsa Sumarta, Mugi Rahardjo, Kingkin Kurnia Trio Satriya, Edy Supriyono and Prihatnolo Gandhi Amidjaya

This paper aims to find empirical evidence of bank ownership structures on bank reputation through the mediating role of sustainability reporting (SR) in Indonesian banking sector.

Abstract

Purpose

This paper aims to find empirical evidence of bank ownership structures on bank reputation through the mediating role of sustainability reporting (SR) in Indonesian banking sector.

Design/methodology/approach

This paper uses purposive sampling to obtain 279 observations from 43 listed banks in Indonesia Stock Exchange during 2012–2018. This study uses structure equation modelling analysis in the AMOS software and intervening test from the Sobel test to investigate the direct and indirect effect in this research model.

Findings

The empirical results evidence: foreign, government and public ownership exhibit significant positive effect on SR but not with family ownership; SR positively affects bank reputation; SR appears as a mediator in which foreign, government and public ownership have a positive effect on the bank reputation through the indirect effect of SR while family ownership exhibits insignificant result.

Practical implications

The practical contribution of this study is that SR is proven to increase bank reputation through the legitimation from the public, so the management must properly pay attention by publishing this report.

Originality/value

This study provides several novelties to the literature: SR is used as a mediator in the relationships between bank ownership and reputation in which there is very limited studies investigating these aspects, especially in Indonesia. In addition, most SR studies in Indonesia still focus on SR determinants rather than its impact; customer deposits are used as a measurement basis of the bank reputation as it reflects better the trust and perception of the market so that it is relevant with the reputation level.

Details

Social Responsibility Journal, vol. 19 no. 6
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 2 October 2017

Md. Tofael Hossain Majumder, Aklima Akter and Xiaojing Li

This study aims to investigate the association between corporate governance and corporate social disclosures (CSD).

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Abstract

Purpose

This study aims to investigate the association between corporate governance and corporate social disclosures (CSD).

Design/methodology/approach

Data analysis has been conducted on 29 prior studies published between 2004 and 2016 for the purpose of integrating the findings across studies. The study uses the meta-analysis instrument developed by Hunter et al. (1982).

Findings

The investigation finds a significant positive association between board size, the frequency of board meetings and auditors’ credibility with CSD. Both the managerial and concentrated ownership have a significant but negative association with CSD. In contrast, board independence, board gender diversity, the composition of non-executive directors, government ownership, foreign ownership and institutional ownership are insignificantly and positively associated with CSD. CEO duality is also insignificant with CSD but indicates a negative association. The study further investigates that the association between board gender diversity and CSD affected by the differences of the country of study.

Originality/value

This paper adds significance to the extant academic literature as well as assists the appropriate policy maker in assessing the determinants of CSD from the viewpoints of corporate governance. It further aims to reconcile the findings of the previous studies around the world, and also for the developed and developing countries separately.

Details

International Journal of Accounting & Information Management, vol. 25 no. 4
Type: Research Article
ISSN: 1834-7649

Keywords

Open Access
Article
Publication date: 8 August 2023

Julie Junaštíková

Self-regulation is the level of learning where the learner becomes an active agent in their learning process in terms of activity and aspects of motivation and metacognition. The…

2022

Abstract

Purpose

Self-regulation is the level of learning where the learner becomes an active agent in their learning process in terms of activity and aspects of motivation and metacognition. The current paper mostly deals with the metacognitive aspect. The purpose of this study is to gain insight into self-regulation of learning in the context of modern technology in higher education. This study also aims to highlight the direction, tendencies and trends toward which self-regulation of learning is moving in relation to modern technologies.

Design/methodology/approach

The review study was compiled via searches in three databases: Scopus, Web of Science and ERIC. A filter was used to search for empirical studies solely in English, published over the past decade on the topics of self-regulation of learning and technology in higher education.

Findings

The findings clearly show a correlation between self-regulation of learning and modern technology, especially after a significant event such as the Covid-19 pandemic. However, in the wake of this change, the field of education has seen the emergence of methods and new platforms that can provide support for the development of self-regulated learning strategies.

Originality/value

The originality of the study lies in the fact that it focuses on the link between self-regulation of learning and modern technologies in higher education, including some predictions of the future direction of self-regulation of learning in this context.

Details

Interactive Technology and Smart Education, vol. 21 no. 2
Type: Research Article
ISSN: 1741-5659

Keywords

Article
Publication date: 11 February 2019

Md. Tofael Hossain Majumder, Xiaojing Li, Aklima Akter and Munni Begum

This paper aims to investigate how the corporate attributes, namely, company size, age, leverage, profitability and ownership concentration, are associated with corporate social…

Abstract

Purpose

This paper aims to investigate how the corporate attributes, namely, company size, age, leverage, profitability and ownership concentration, are associated with corporate social disclosures (CSD). The paper further examines whether there are any moderating effects on the association because of different proxies of corporate attributes.

Design/methodology/approach

The study uses 35 articles published between 1996 and 2016 for finding out the integrated results of the previous studies. The study uses the meta-analysis technique developed by Hunter et al. (1982) and Hunter and Schmidt (1990).

Findings

The findings of the overall meta-analysis show that company size and ownership concentration are significantly and positively associated with CSD, while age, profitability and leverage indicate an insignificant positive association. Also, the different proxies of explanatory variables moderate the association between corporate attributes and CSD.

Originality/value

This is a unique study that determines the association between corporate attributes and CSD by using meta-analysis. Therefore, it is expected that this investigation solves the inconclusive and mixed results of the prior studies and assists future researchers to develop a theory in that context.

Details

International Journal of Law and Management, vol. 61 no. 1
Type: Research Article
ISSN: 1754-243X

Keywords

Article
Publication date: 8 March 2022

Mohit Saxena and Nitin Seth

This study aims to develop a framework for the action hierarchy of sustainability practices and financial performance and their optimal combination for supplier evaluation and…

Abstract

Purpose

This study aims to develop a framework for the action hierarchy of sustainability practices and financial performance and their optimal combination for supplier evaluation and selection in business-to-business (B2B) for the Indian manufacturing industry.

Design/methodology/approach

Through the extensive literature review followed by comprehensive interviews conducted using the Delphi methodology with professionals, this study attempts to represent the interactions of the sustainability practices and financial performance factors on B2B buying behaviour using a graph-theoretic approach.

Findings

The contribution of environmental, social, economic and financial performance to B2B buying behaviour is obtained quantitatively in the context of the Indian manufacturing industry.

Research limitations/implications

This study considers inputs from the Indian manufacturing industry, which may vary significantly based on the type of industry and geographical locations.

Practical implications

This study provides a direction to prioritize their supplier evaluation and selection criteria for sustainability practices and financial performance with quantifiable rationale.

Originality/value

The study seeks to encourage manufacturing industries to plan their actions by quantifying the intangibles through a systematic approach.

Details

Journal of Global Operations and Strategic Sourcing, vol. 16 no. 1
Type: Research Article
ISSN: 2398-5364

Keywords

Open Access
Article
Publication date: 16 October 2018

Agus Widodo Mardijuwono and Charis Subianto

The purpose of this paper is to obtain empirical evidence of the relationship of independence, professionalism and skepticism with the quality of audit produced.

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Abstract

Purpose

The purpose of this paper is to obtain empirical evidence of the relationship of independence, professionalism and skepticism with the quality of audit produced.

Design/methodology/approach

This research was conducted with questionnaires distributed to all auditors working in KAP Surabaya and Sidoarjo. The population in this study was all auditors working in KAP 45 Surabaya and KAP 1 Sidoarjo. Hypothesis testing was performed by using the partial least square test with the help of SmartPLS software version 3.0.

Findings

The results from this study found that auditor independence is positively related to audit quality but is not significant. Variable auditor professionalism is positively related to audit quality and proved significant, while the skepticism variable of auditor professionalism is positively related to audit quality and is significant.

Originality/value

The results of this study indicate that auditor independence, professionalism and skepticism are positively related to audit quality.

Details

Asian Journal of Accounting Research, vol. 3 no. 1
Type: Research Article
ISSN: 2443-4175

Keywords

Article
Publication date: 15 November 2021

Aldrin Padilla Obsanga and Ribert Roque Enierga

The purpose of this study is to develop a computerized system that will increase the efficiency and supervision of library activities, thereby providing easy access to library…

Abstract

Purpose

The purpose of this study is to develop a computerized system that will increase the efficiency and supervision of library activities, thereby providing easy access to library usage for librarians and library users.

Design/methodology/approach

The researchers use the agile methodology to develop and implement the system. PHP, JavaScript, Hypertext Markup Language, Cascading Style Sheets and SQL are the languages used to create the library management system.

Findings

The developed system received an overall rating of 4.42 with a descriptive rating of “Excellent.”

Originality/value

The automated library management system is a computerized system for the public libraries designed in the Philippine setting to make the library’s processes more efficient, reliable and portable especially in times of pandemics.

Details

Library Hi Tech News, vol. 38 no. 9
Type: Research Article
ISSN: 0741-9058

Keywords

1 – 10 of 23