Subjects -> BUSINESS AND ECONOMICS (Total: 3570 journals)
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    - BANKING AND FINANCE (306 journals)
    - BUSINESS AND ECONOMICS (1248 journals)
    - CONSUMER EDUCATION AND PROTECTION (20 journals)
    - COOPERATIVES (4 journals)
    - ECONOMIC SCIENCES: GENERAL (212 journals)
    - ECONOMIC SYSTEMS, THEORIES AND HISTORY (235 journals)
    - FASHION AND CONSUMER TRENDS (20 journals)
    - HUMAN RESOURCES (103 journals)
    - INSURANCE (26 journals)
    - INTERNATIONAL COMMERCE (145 journals)
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    - PUBLIC FINANCE, TAXATION (37 journals)
    - TRADE AND INDUSTRIAL DIRECTORIES (2 journals)

HUMAN RESOURCES (103 journals)                     

Showing 1 - 92 of 92 Journals sorted alphabetically
Accounting and Business Research     Hybrid Journal   (Followers: 20)
Accounting and the Public Interest     Full-text available via subscription   (Followers: 2)
Accounting Auditing & Accountability Journal     Hybrid Journal   (Followers: 26)
Accounting Education: An International Journal     Hybrid Journal   (Followers: 15)
Accounting Forum     Hybrid Journal   (Followers: 22)
Accounting, Organizations and Society     Hybrid Journal   (Followers: 41)
Advances in Accounting     Hybrid Journal   (Followers: 10)
Advances in Developing Human Resources     Hybrid Journal   (Followers: 26)
Afro-Asian Journal of Finance and Accounting     Hybrid Journal   (Followers: 5)
American Journal of Finance and Accounting     Hybrid Journal   (Followers: 22)
Annual Review of Organizational Psychology and Organizational Behavior     Full-text available via subscription   (Followers: 49)
Asia Pacific Journal of Human Resources     Hybrid Journal   (Followers: 208)
Asian Review of Accounting     Hybrid Journal  
Attachment & Human Development     Hybrid Journal   (Followers: 7)
Australian Accounting Review     Hybrid Journal   (Followers: 3)
British Accounting Review     Hybrid Journal   (Followers: 11)
Coaching : Theorie & Praxis     Open Access   (Followers: 3)
Contemporary Accounting Research     Full-text available via subscription   (Followers: 34)
Corporate Governance and Organizational Behavior Review     Open Access  
Critical Perspectives on Accounting     Hybrid Journal   (Followers: 16)
EURO Journal on Decision Processes     Hybrid Journal   (Followers: 1)
European Accounting Review     Hybrid Journal   (Followers: 20)
European Journal of Training and Development     Hybrid Journal   (Followers: 14)
Evidence-based HRM     Hybrid Journal   (Followers: 3)
FOR Rivista per la formazione     Full-text available via subscription  
German Journal of Human Resource Management     Hybrid Journal   (Followers: 4)
Human Relations     Hybrid Journal   (Followers: 60)
Human Resource and Organization Development Journal     Open Access   (Followers: 6)
Human Resource Development International     Hybrid Journal   (Followers: 19)
Human Resource Development Quarterly     Hybrid Journal   (Followers: 29)
Human Resource Development Review     Hybrid Journal   (Followers: 27)
Human Resource Management     Hybrid Journal   (Followers: 73)
Human Resource Management Journal     Hybrid Journal   (Followers: 73)
Human Resource Management Research     Open Access   (Followers: 19)
Human Resource Management Review     Hybrid Journal   (Followers: 59)
Human Resource Research     Open Access  
Intangible Capital     Open Access   (Followers: 1)
International Journal of Accounting and Finance     Hybrid Journal   (Followers: 16)
International Journal of Accounting Information Systems     Hybrid Journal   (Followers: 4)
International Journal of Accounting, Auditing and Performance Evaluation     Hybrid Journal   (Followers: 9)
International Journal of Banking, Accounting and Finance     Hybrid Journal   (Followers: 14)
International Journal of Behavioural Accounting and Finance     Hybrid Journal   (Followers: 9)
International Journal of Critical Accounting     Hybrid Journal   (Followers: 2)
International Journal of Economics and Accounting     Hybrid Journal   (Followers: 1)
International Journal of Ethics and Systems     Hybrid Journal   (Followers: 2)
International Journal of Human Capital and Information Technology Professionals     Full-text available via subscription   (Followers: 3)
International Journal of Human Resource Management     Hybrid Journal   (Followers: 52)
International Journal of Human Resource Studies     Open Access   (Followers: 13)
International Journal of Human Resources Development and Management     Hybrid Journal   (Followers: 24)
International Journal of Management Development     Hybrid Journal   (Followers: 13)
International Journal of Management Education     Hybrid Journal   (Followers: 11)
Journal of Accounting & Organizational Change     Hybrid Journal   (Followers: 3)
Journal of Accounting and Economics     Hybrid Journal   (Followers: 44)
Journal of Accounting and Public Policy     Hybrid Journal   (Followers: 7)
Journal of Accounting Education     Hybrid Journal   (Followers: 6)
Journal of Accounting Research     Hybrid Journal   (Followers: 34)
Journal of Advances in Management Research     Hybrid Journal   (Followers: 1)
Journal of Chinese Human Resource Management     Hybrid Journal   (Followers: 4)
Journal of Contemporary Accounting & Economics     Hybrid Journal   (Followers: 4)
Journal of Enterprising Communities People and Places in the Global Economy     Hybrid Journal  
Journal of Global Responsibility     Hybrid Journal   (Followers: 3)
Journal of HR intelligence     Open Access   (Followers: 2)
Journal of Human Capital     Full-text available via subscription   (Followers: 11)
Journal of Human Development and Capabilities : A Multi-Disciplinary Journal for People-Centered Development     Hybrid Journal   (Followers: 22)
Journal of Human Resource and Sustainability Studies     Open Access   (Followers: 1)
Journal of Human Resource Costing & Accounting     Hybrid Journal   (Followers: 5)
Journal of Human Values     Hybrid Journal   (Followers: 5)
Journal of International Accounting, Auditing and Taxation     Hybrid Journal   (Followers: 5)
Journal of Marketing and HR     Open Access   (Followers: 2)
Journal of Organizational Effectiveness : People and Performance     Hybrid Journal   (Followers: 6)
Journal of Professions and Organization     Free   (Followers: 5)
Journal of Service Management     Hybrid Journal   (Followers: 6)
Kelaniya Journal of Human Resource Management     Open Access  
New Horizons in Adult Education and Human Resource Development     Hybrid Journal   (Followers: 11)
NHRD Network Journal     Full-text available via subscription  
Open Journal of Leadership     Open Access   (Followers: 18)
Organizational Behavior and Human Decision Processes     Hybrid Journal   (Followers: 73)
Pacific Accounting Review     Hybrid Journal   (Followers: 2)
Personality and Individual Differences     Hybrid Journal   (Followers: 25)
Personnel Assessment and Decisions     Open Access  
Personnel Review     Hybrid Journal   (Followers: 16)
Psychologie du Travail et des Organisations     Hybrid Journal  
Public Personnel Management     Hybrid Journal   (Followers: 13)
Qualitative Research in Accounting & Management     Hybrid Journal   (Followers: 7)
Research in Human Development     Hybrid Journal   (Followers: 5)
Review of Accounting Studies     Hybrid Journal   (Followers: 28)
Review of Public Personnel Administration     Hybrid Journal   (Followers: 12)
Review of Quantitative Finance and Accounting     Hybrid Journal   (Followers: 9)
Revista Gestión de las Personas y Tecnología     Open Access  
South Asian Journal of Human Resources Management     Full-text available via subscription   (Followers: 3)
Sri Lankan Journal of Human Resource Management     Open Access   (Followers: 1)
Strategic HR Review     Hybrid Journal   (Followers: 6)

           

Similar Journals
Journal Cover
International Journal of Ethics and Systems
Journal Prestige (SJR): 0.333
Citation Impact (citeScore): 1
Number of Followers: 2  
 
  Hybrid Journal Hybrid journal (It can contain Open Access articles)
ISSN (Print) 2514-9369 - ISSN (Online) 2514-9369
Published by Emerald Homepage  [360 journals]
  • Exploring the influence of dimensions of workplace spirituality on
           innovative work behaviour: role of sense of God

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      Authors: Anubhuti Saxena , Asha Prasad
      Abstract: This study aims to identify the various dimensions of workplace spirituality (WPS) and determine whether these dimensions act as predictors of innovative work behaviour (IWB) among bank employees. This study also aims at studying the moderating role played by sense of God (SOG) between WPS and IWB. The methodology involved both qualitative and quantitative approaches. This study was carried out in two phases. Item generation, questionnaire development and exploratory factor analysis (EFA) were conducted in phase 1. Confirmatory factor analysis (CFA) was conducted in phase 2. Seven WPS dimensions originated through EFA, which got validated through CFA later. Structural equation modelling was used for hypotheses testing. To explore the proposed relationships, cross-sectional survey was done on a sample of bank employees from public, private and foreign banks. The findings reveal that WPS is a seven-factor construct and affects the IWB of bank employees. The results indicated that four dimensions of WPS significantly increase IWB, and that SOG moderates the relationship between WPS and IWB. With increasing globalization, there is a growing concern as to whether Indian employers would be able to meet employees’ spiritual needs. Indians tend to have high inclination towards God; through their religious associations, they try to develop a sense of spiritualism. Awareness about the effect of SOG and also the dimensions of WPS on IWB will help organizations in designing effective interventions for making employees more innovative. The authors believe that the empirical studies testing the consequences of WPS on IWB in the banking industry are limited; also, SOG’s role as a moderator remains unexplored; thus, this study is an attempt to fill the gaps.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-05-03
      DOI: 10.1108/IJOES-12-2021-0220
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Women’s empowerment to alleviate poverty in coastal zones: a case study
           of fisherwomen in Pacitan, Indonesia

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      Authors: Indah Susilowati , Izza Mafruhah
      Abstract: The purpose of this study is to identify problems that affect the empowerment of fisherwomen and to analyze the role of stakeholders in the process of empowering fisherwomen. This study was a case study on 115 fisherwomen in the coastal areas of Pacitan Regency, East Java, Indonesia. The method used in this study was sequential mixed method using analytical hierarchy process analysis tool and qualitative using phenomenology by using a series of interviews with the participants. The results show that the community empowerment process is influenced by three main factors, namely, internal, external and institutional, where each of these factors is divided into four factors. Another result obtained is that the government has an important role in empowerment which is indicated by the level of trust of fisherwomen to the government. The findings can be used as alternative guidelines to alleviate poverty of fisherwomen in coastal zones in Indonesia. The formulation of an integrated fisheries system model in community empowerment innovation in coastal areas that involves all stakeholders from the government, academia, community, business and media was proposed in this study.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-05-02
      DOI: 10.1108/IJOES-12-2021-0237
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Gender, family background, cynicism and ethical sensitivity of future
           procurement professionals in a developing country context: evidence from
           Ugandan universities

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      Authors: Benjamin R. Tukamuhabwa , Musa Mbago , Henry Mutebi , Mercy Kyoshabire
      Abstract: Some scholars argue that ethical awareness increases alongside work experience,whereas others agree that ethics education shapes ethical awareness and that cheating in college predicts unethical behaviour in subsequent professional environment. The purpose of this paper is therefore to investigate the level and antecedents of ethical sensitivity of future procurement professionals. An exploratory descriptive survey of a sample of 303 final year procurement students from the two largest public Universities in Uganda was conducted. Using Statistical Package for (SPSS) and Amos Version 27, data were analysed by using means, standard deviations, exploratory and confirmatory factor analyses and correlation analysis. The study revealed that future procurement professionals exhibit low levels of ethical sensitivity. However, contrary to the general observations from the extant literature, gender and family background of students do not determine both ethical sensitivity and cynicism. Moreover, this study establishes that cynicism is positively associated with instances that depict low ethical sensitivity. This paper contributes to providing an empirical understanding of the derivation of unethical behaviour in procurement practice. Grounded in Aristotle’s organic theory of state and moral habituation, this argues that future procurement professionals posses natural proclivities that trigger their social instincts and membership to multiple associations in actualising their innate potential for ethical behaviour. This supports the notion that humans are potentially virtuous, whereby morality is learned, imitated, emerges and perfects through repetitive actions and is therefore incremental. The findings mirror what prevails in practice in Uganda, where procurement practitioners have been implicated in unethical practices regardless of their gender and family background. This signals that managers should not recruit or deploy procurement personnel based on gender or family background. While research on ethical sensitivity of students has been focussed on other disciplines such as accounting, nursing and other business studies, this paper focusses on ethical sensitivity of procurement students aspiring to join a professional environment that is severely marred with unethical practices. Further, Aristotle’s moral habituation and organic theory of state invoked in this study underline the synergies of both nature and nurturing in inculcating ethicality in procurement professionals.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-04-29
      DOI: 10.1108/IJOES-10-2020-0167
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Determining the characteristics of -based Islamic financial institution
           and proposing appropriate models for Indonesia

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      Authors: Ascarya Ascarya , Jardine A. Husman , Hendri Tanjung
      Abstract: This study aims to determine the characteristics of waqf-based Islamic financial institution (IFI) and subsequently propose some waqf-based IFIs. This study uses the Delphi method, combined with the Likert scale, to determine and validate the agreed characteristics of waqf-based IFI models. Subsequently, based on the agreed characteristics, the authors propose waqf-based IFI models. The results show that there are 28 important characteristics of waqf-based IFI, which respondents agree on 24 characteristics with significant Kendall’s concordance or rater agreement (W). The type of waqf-based IFI could be a bank, venture capital or cooperative; the business orientation should be a combination of commercial-social, and it could be implemented in the national, community or micro level. Based on the agreed characteristics, the authors propose several waqf-based IFI, including integrated commercial-social waqf-based bank, integrated commercial-social waqf-based venture capital and integrated commercial-social waqf-based cooperative. Respondents of this study comprise experts and practitioners who reside in Indonesia so that the results of proposed waqf-based IFIs are most suitable to be implemented in Indonesia. The conceptual framework and method used in this study could be applied to determine the characteristics of waqf-based IFI and propose the most suitable waqf-based IFI models in other countries. This study starts with determining the essential characteristics of waqf-based IFI, which then be used to propose waqf-based IFI models.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-04-26
      DOI: 10.1108/IJOES-01-2022-0001
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Ethical leadership and its influence on employee voice behavior: role of
           demographic variables

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      Authors: Ashok Kumar Dua , Ayesha Farooq , Sumita Rai
      Abstract: The purpose of this paper is to examine the nature of relationship between ethical leadership and employee voice behavior. Study of employee voice behavior is important, because leaders in organizations make numerous decisions based on employees’ work-related inputs which do influence the decision quality and team performance. Survey data were collected through structured questionnaire from Indian organizations. Data were analysed through statistical techniques such as confirmatory factor analysis and structural equation modeling. The findings showed that ethical leadership did impact the employee voice in a positive and significant but moderate manner. The study also found no significant differences in ethical leadership and voice behavior across demographic variables such as gender, age, educational qualification and job level in the Indian context. The study is conducted using single cross-sectional research design, and for better causal inferences of the relationship between various variables, future research studies may be conducted with longitudinal research design, multiple data sources and variety of industries with large sample size. With erosion of ethical values and corporate scandals, managers need to develop and display ethical leadership as employees emulate their leaders’ ethical behavior because ethical leadership, or its perception, relates positively and significantly to employee voice behavior. There is less study to understand ethical leadership and its influence on voice behavior in developing countries, especially in India. Ethical leadership behavior encourages employees to voice their work-related constructive opinions and concerns for improved decision-making and reduced unethical practices. Also, there is scarcity of research that explores the impact of demographic variables and this study is an effort to understand this gap.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-04-26
      DOI: 10.1108/IJOES-10-2021-0200
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Funding higher education through : a lesson from Malaysia

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      Authors: Muhammad Usman , Asmak Ab Rahman
      Abstract: This paper aims to highlight the importance of waqf in financing higher educational institutions (HEIs) and its potential as an alternative source of generating additional funds for the HEIs, and discourses on waqf practice, fundraising, waqf management and utilisation of waqf income for the development of higher education in Malaysia. This paper is based on the information gathered through interviews with 12 participants who are actively engaged in waqf in different capacities. The participants can easily be classified into three expert groups; personnel of waqf-based universities, personnel of the respective State Islamic Religious Councils (SIRCs) and waqf practitioners. In addition, archival records, relevant documents and library sources have been used in the research. The study learnt that waqf in Malaysia is centralised and exclusively controlled by the SIRCs, which are, as a rule, sole trustees of all categories of awqaf in the respective states; hence, any form of private trusteeship is considered illegal. It is a prerequisite for the establishment of a waqf fund to obtain permission from the respective SIRCs, and bring it under the purview of the council prior to setting up a waqf. The ministry of higher education has taken some initiatives to encourage HEIs to use waqf as an alternative source of generating funds. Subsequently, numerous public universities have set up waqf funds and developed a comprehensive mechanism for raising the fund through traditional and modern methods and technologies. A major chunk of the waqf funds is collected in the form of cash, but the amount falls short of reaching critical mass to enable the waqf to become self-sustaining. The study found that the universities also involved themselves in various social welfare programmes, especially in health care, and some income-generating projects besides seeking support from the waqf fund for their academic and educational activities. The paper brings out the fact that waqf offers the best features as an alternative fiscal instrument to finance projects of public good, including higher education at three selected waqf-based universities in Malaysia. The study’s findings will be helpful to the ummah in general and Malaysia in particular. It can help policymakers, legislators and academicians in formulating new strategies for the common good and sensitize the countries facing a huge fiscal deficit and lack of development to the viability and potential of waqf as a catalyst for progress and economic activity. The paper shares the experience of Malaysia’s waqf-based universities, waqf fundraising, management and income utilisation. It accentuates the fact that waqf can help finance academic activities at universities and sheds light on some useful examples of waqf-based universities founded in earlier periods of Islamic civilisation.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-04-12
      DOI: 10.1108/IJOES-12-2021-0217
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Ethical leadership and sustainability of agro-allied firms: moderating
           role of environmental dynamism

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      Authors: Ida Austin Ogaga , Charity A. Ezenwakwelu , Ejikeme Emmanuel Isichei , Taiwo Samuel Olabosinde
      Abstract: This paper aims to account for the direct effect of ethical leadership on the sustainability of agro-allied firms and the moderating effect of environmental dynamism on ethical leadership–organisational sustainability relation. A total of 215 managers participated in the survey, which covered agro-allied firms from the 6 geo-political zones of the country, Nigeria. Partial least square structural equation model was conducted with the aid of SmartPLSv3. The result confirms that ethical leadership positively affects the sustainability of firms in the agro-allied sector and also supports that environmental dynamism strengthens the relation between ethical leadership and sustainability of firms. The study advances ethical leadership literature through a nuanced examination of its relevance in the agricultural sector, while also validating the integrative social contract theory as a theoretical lens used in exploring the relationship. The specific focus on “ethical” leadership and a specific sector of the economy – agro allied firms is a new ground by not just looking at leadership but the ethical consideration part in relation to a specific industry where competition is a key driver to management/leadership performance.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-04-08
      DOI: 10.1108/IJOES-12-2021-0226
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Influence of customer perceived ethicality on customer loyalty in the
           banking industry of Pakistan

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      Authors: Shahina Batool , Babrak Ali Panezai , Ghulam Jan Baloch , Shamaila Sohail
      Abstract: The purpose of this paper is to determine empirically the effect of customer perceived ethicality (CPE) on customer loyalty (CL) and further the authors ascertained if customer trust (CT), customer affective commitment (CAC) and customer perceived quality (CPQ) acted as mediating mechanisms linking CPE and CL. This study also tested the influence of CL on customer word of mouth (CWOM). In this study, data were collected from 390 customers of banks in Pakistan through a self-administered questionnaire and tested through partial least squares (PLS) with smart PLS 3.2.7 version. Research findings provided evidence for the positive relationship between CPE and CL and mediating effects of CT, CAC and CPQ for the CPE–CL linkage. Furthermore, a positive and significant relationship between CL and CWOM was experienced. This study can help banks to determine the importance of CT, CAC and CPQ, as they can facilitate translating CPE into CL. Furthermore, managers need to effectively communicate about their ethical activities and encourage their customers to share their experiences. First, this paper has considered the effect of CPE on customer loyalty under research area of corporate service brands. Second, it examines the mediating role of three factors (CT, CAC and CPQ) between CPE and customer loyalty in the banking industry.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-04-06
      DOI: 10.1108/IJOES-03-2021-0071
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Ethical work climate and its influence on work-related ethical behaviour
           among the Malaysian public sector auditors

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      Authors: Chew Har Loke , Suhaiza Ismail , A.H. Fatima
      Abstract: The purpose of this paper are twofold. Firstly, it explores the extent to which ethical work climate (EWC) is prevalent among public sector auditors at the National Audit Department (NAD) of Malaysia. Secondly, it examines the relationship between EWC and the work-related ethical behaviour of public sector auditors in the NAD of Malaysia. This study used a postal questionnaire survey, which was distributed to the public sector auditors in Malaysia. A total of 823 responses from public sector auditors in 213 audit teams was received, constituting a 66% and 78% response rate, respectively. To achieve the first research objective, the responses were analysed using descriptive statistical analysis, including mean values and mean value ranking. For the second objective, hierarchical linear modelling (HLM) statistical software was used for the cross-level data analysis. The results reveal a moderate level of the overall EWC at the NAD. The overall EWC at the team level also has a positive significant influence on work-related ethical behaviour assessed at the individual level of auditors. In terms of the individual components of the EWC, multivariate regression analysis of HLM shows collective moral (CM) sensitivity and CM judgement have a significantly positive relationship with work-related ethical behaviour, whereas CM motivation has a negatively significant relationship with work-related ethical behaviour. The empirical evidence on the level of EWC and its components implies that there is room for improvement in the ethical climate in the NAD. The finding is important for the NAD to design necessary measures to enhance the EWC, including tightening the auditors’ code of ethics and organizing ethics-related seminars, training and workshops for the auditors. The result on the positive influence of CM sensitivity and CM judgment of work-related ethical behaviour of public sector auditors is also crucial for the NAD to further inculcate moral sensitivity and moral judgment among the public sector auditors. This study is among the initial research that uses Arnaud’s EWC model in assessing the influence of EWC on ethical behaviour, particularly in the context of public sector organization of a developing country, i.e. Malaysia.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-04-06
      DOI: 10.1108/IJOES-10-2021-0194
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Examining Islamic microfinance as a mechanism of Takaful in high-risk
           countries: case study of Palestine

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      Authors: Abdalrahman Mohamad Migdad
      Abstract: This paper aims to identify the intersection between Islamic microfinance (MF) (IsMF) and Takaful in high-risk economies and propose a model for the sustainable application of IsMF. The word Takaful, although used to refer to Islamic insurance, means solidarity and is used as such in this paper. The paper used a descriptive and analytical method to present findings derived from secondary data collected from the Palestinian Central Bureau of Statistics and primary data from semi-structured interviews. Need in the Palestinian household is very high, and the performance of Palestinian MF institutions (MFI) was found to have deviated from the spirit of MF. A significant shortcoming by MFI lies in the Palestinian law that focuses on organizing MFI’s operations as financial institutions only. With a deviated purpose and generalized laws, the paper proposed a model of IMF. The model consists of three stages covering mission and market-based financing for the economically incapable and those better off. Finally, enacting laws to protect micro-enterprises and cooperation between institutions that operate at each stage is necessary. This research contributes to the literature on MF and IsMF, especially in high-risk countries. Furthermore, this study proposes a model for IsMF best practices based on the spirit of MF where it is most needed.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-04-05
      DOI: 10.1108/IJOES-11-2021-0214
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Revisiting the determinants of happiness from a grounded theory approach

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      Authors: Kamlesh Singh , Gaurav Saxena , Mandeep Mahendru
      Abstract: This study aims to examine the lay notions of happiness and determine the factors that influence one’s experience of happiness. This study used a qualitative technique to understand better how happiness is conceptualised. This study uses a purposive sample to select a diverse and representative sample (N = 357). Participants responded to an open-ended questionnaire designed to elucidate their understanding of happiness. The data is analysed using grounded theory and a bottom-up approach. Happiness is defined as a harmonious state where the individual’s physiological and psychological needs are satisfied in the past, present and future, leading them to live a meaningful and contented life. However, several factors may affect an individual’s level of happiness. Family and friends; health and wellness; personal and professional successes; recreation and personal traits all contributed to the feeling of happiness. On the other hand, factors impeding happiness include unfavourable surroundings, work and play impediments, strained relationships and undesirable behavioural characteristics. The authors compare and contrast these findings to the current empirical literature and hypotheses. Despite the substantial study, no uniform definition of happiness exists. The existing body of knowledge is dominated by western viewpoints, which are not necessarily congruent with their eastern counterparts. This study presents a thorough and culturally unique understanding of happiness. This understanding would enable academics, policymakers and educators to develop successful policies that promote happiness. Additionally, this study aid future researchers to develop new measures that enable cross-regional and cross-national comparisons of happiness dynamics
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-03-25
      DOI: 10.1108/IJOES-12-2021-0236
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Organizational decision-making behaviour related to ethical issues,
           developing scale with special reference to “inter-variable circular
           causality and religious (Islamic) discourse”

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      Authors: Shinaj Valangattil Shamsudheen , Saiful Azhar Rosly
      Abstract: This paper aims to develop and validate the scale for organizational decision-making behaviour related to ethical issues, which addresses the issue of framing the dependent variable in a dichotomous way in organizational ethical decision-making (EDM) models and complementing the inter-variable circular causality model within the purview of Islamic banking with Quranic orientations. This study adopted both exploratory and confirmatory approaches. A total of 362 responses were collected from banking practitioners in the United Arab Emirates using a self-administered questionnaire. Content validity test (CVT) and factor analysis were used to refine measurement items and define as well as validate the scale, respectively. Further, the validated factors/scales were tested using the theoretical underpinning of the inter-variable circular causality model with Quranic orientations. CVT refined the measurement items, and it enhanced the qualitative aspect of the proposed scale. Total three dimensions extracted, i.e. “awareness,” “attitude” and “standards” through exploratory factor analysis and evidence of validation of measurement scale/construct reported through confirmatory factor analysis. Further, a significant inter-variable circular causal relationship was found among the validated dimensions and analysed with an Islamic perspective. Study constraints the population into a single industry and a single country. Future studies are suggested to use the newly developed scale/construct in decision-making models and obtain the overall model fit by considering population from diversified organizations and multi countries. Comprehensibility of organizational behaviour has always been critical for the efficient functioning of organizations, especially where the situation involves ethical concerns. The proposed scale can be used as a tool to assess the organizational decision-making behaviour related to ethical issues, particularly where the studies intended to examine the determinants of organizational decision-making behaviour related to ethical issues through decision-making models. While there is ample literature attempted to examine the organizational EDM, particularly on evaluating determinants of EDM, the majority of the studies have failed to frame the dependent variable of the EDM models adopted for the study in such a manner that is in line with the objective of the study. Although some of the literature suggest the theoretical aspects to address this issue, to date, no work has been done that attempted to develop and validate the scale for the theoretical aspects recommended and confirm with the inter-variable circular causality model. These serve as justification for undertaking this study.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-03-23
      DOI: 10.1108/IJOES-05-2021-0105
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Investigating boycotts and buycotts as antecedents towards attitude and
           intention to engage in ethical consumption

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      Authors: Olamide Akintimehin , Ian Phau , Rose Ogbechie , Ayodele Oniku
      Abstract: This paper aims to investigate the attitude towards ethical consumption and intention to engage in ethical consumption behaviour by consumers within a developing economy, building on the ethically minded consumer behaviour (EMCB) framework. A quantitative research approach was adopted in this research. A cross-sectional survey was further done in collecting data from 397 respondents through an online questionnaire. Collected data was analysed using the Statistical Package for Social Sciences version 25, as well as the structural equation model via the Analysis of Moment Structures version 23. Corporate social responsibility-mindedness was found to lead to a positive attitude towards ethical consumption behaviour and an intention to engage in ethical consumption behaviour; recycling-mindedness did not influence a positive attitude towards ethical consumption behaviour but influenced an intention to engage in ethical consumption behaviour. However, eco-mindedness did not influence a positive attitude towards ethical consumption behaviour and an intention to engage in ethical consumption behaviour: findings from this research showed that a positive attitude towards ethical consumption behaviour led to an intention to engage in ethical consumption behaviour. To the best of the authors’ knowledge, this research is the first within a Sub-Saharan African region of a developing economy to adapt the EMCB framework in investigating the extent to which consumers within a developing economy intend to engage in ethical consumption behaviour.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-03-15
      DOI: 10.1108/IJOES-06-2021-0117
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Analysis of factors affecting dysfunctional audit behavior in Malaysia

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      Authors: Razana Juhaida Johari , Nurul Afifah Mohd Hairudin , Ayub Khan Dawood
      Abstract: The financial scandals in Malaysia have caused auditors to be convicted of such failure and led to the claims that they were involved in dysfunctional audit behavior. The incidences have worsened the profession’s credibility and deteriorated the public confidence on the profession. This study aims to examine the influence of professional skills, independence, work experience, time budget pressure on dysfunctional audit behavior. This study collected primary data based on a questionnaire survey among audit firms in the Klang Valley area and registered with Malaysian Institutes of Accountants. The findings from a survey conducted on 130 Malaysian auditors proved that time budget pressure is significantly influenced the dysfunctional audit behavior. However, this study did not support the relationship between professional skills, independence, work experience and dysfunctional audit behavior. This study contributed to the researchers, auditors as well as educators in further understanding the factors that might influence the dysfunctional audit behavior. The findings are expected to help in improving the auditors’ credibility and uphold the public confidence on the auditing profession.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-03-10
      DOI: 10.1108/IJOES-07-2021-0151
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Workplace spirituality, teachers’ professional well-being and mediating
           role of positive psychological capital: an empirical validation in the
           Indian context

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      Authors: Moitreyee Paul , Lalatendu Kesari Jena
      Abstract: The purpose of this study is to examine the relationship between workplace spirituality (WS) and teachers’ professional well-being (TPW), and additionally to scrutinize the mediating role of the construct of positive psychological capital (PPC) between the two constructs. Data were gathered from 345 teaching professionals employed in Indian higher educational institutions. The associations were verified through covariance-based structural equation modeling, mediation analysis performed and further verified through Preacher and Haye’s (2008) method. Results indicated an epochal positive relationship between WS and TPW. Further, PPC partially mediated the relationship between the two constructs. The inner source of spirituality among teachers can be tapped to cope with occupational stress levels, thereby augmenting the sense of professional well-being. Psychologically clear and receptive minds are indispensable in the process of teaching. There is a paucity of research linking the relationship between WS, TPW and PPC, specifically in the higher education sector.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-03-08
      DOI: 10.1108/IJOES-08-2021-0163
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • The effect of business ethics and governance score on tax avoidance: a
           European perspective

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      Authors: Lassaad Abdelmoula , Salim Chouaibi , Jamel Chouaibi
      Abstract: The purpose of this study is to examine the effect of business ethics and governance score on tax avoidance. The sample used consists of 432 European companies belonging to the STOXX600 index during the period ranging from 2010 to 2019. The authors use the linear regression with a panel data. The results show a negative and significant relationship between business ethics and tax avoidance. In addition, the governance is negatively and significantly correlated with tax avoidance. Similarly, this paper finds a negative and significant joint impact of business ethics and governance score on tax avoidance. The findings of this paper could help firms consider their future growth opportunities in a context where the approach of business ethics occupies a central position in the business valuation. This study is motivated by the low number of works in the context of the tax avoidance. It makes an important contribution to the academic literature through adding to the limited body of research on business ethics and governance score in a company setting. The firms strongly focusing on ethics and governance score are more likely to reduce their tax avoidance activities. Thus, these corporations aim to preserve their reputation and image. In this regard, it is worth saying that a positive reputation can increase the shareholder value. Accordingly, companies find a powerful strategy in their commitment and their ethical and responsible behavior, allowing them to maintain their good image and reputation.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-03-08
      DOI: 10.1108/IJOES-12-2021-0219
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • The likelihood of using crowdfunding-Waqf model in Malaysia

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      Authors: Meri Indri Hapsari , Mohamed Asmy Bin Mohd Thas Thaker , Mustafa Omar Mohammed , Jarita Duasa
      Abstract: This paper investigates the probability that people (prospective donors) would be willing to use the crowdfunding-Waqf model (CWM), depending on certain variables and characteristics. This study aims to develop an alternative financial model to address Malaysia’s Waqf land financing problem. A survey study was conducted to assess the probability that people would be willing to use the CWM. This study used descriptive analysis and the logistic regression model as analytical tools. Descriptive analysis was conducted using frequencies, which means the number of respondents for each variable or item, such as demographic variables. The logistic regression model was used to obtain the probability that individuals would be willing to use the CWM, based on certain variables. This study found that perceived usefulness, perceived ease of use, gender and Waqf knowledge positively affected the likelihood that people would willingly use the CWM for developing Waqf land. In contrast, other factors such as age group, marital status, income level, internet usage, perceived risk of crowdfunding and Waqf perception did not affect this likelihood. Further investigation indicated that being of middle-income level and possessing crowdfunding knowledge positively affected the likelihood that people were willing to use the CWM. The highest probability of the willingness to use the CWM was identified among middle-income males who knew about Waqf and perceived the CWM as useful and easy to use. The results of this study and other key findings are expected to be implemented by Waqf institutions in Malaysia to develop policies related to Waqf land in general or to the CWM in particular. The findings are also expected to benefit individuals, organisations and countries, and they could also be adapted and validated in other nations. This study focused on developing a better chance of finding people with specific characteristics and factors that lead them to intentionally use the CWM. The probability of willingness to use the CWM based on certain variables has not yet been evaluated. Recognising how higher probabilities can be identified using every factor and characteristic will enable future CWM users to be better mapped, which is expected to increase the effectiveness of developing the CWM.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-03-02
      DOI: 10.1108/IJOES-07-2021-0150
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Al amanah in al qur’an vs trust: a comparative study

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      Authors: Hendy Herijanto
      Abstract: This paper aims to find out the similarities and differences in meaning between the word “al amanah” and trust. As a qualitative research, a content analysis is used in three stages. First, to elaborate the exegesis of the related Qur’anic verses together with the background narration or asbab un-nuzul if any and the Prophetic hadith where the word amanah is and to analyse and conclude its meanings. Second, the word “trust” is analysed based on the discussions in the literature which will lead to its specific meanings. Third, the concluded meanings of amanah and trust are to be compared to find out their similarities and differences. Amanah and trust have the similar meanings: safe, confident, ability to fulfil the expectation of the person who trust, having competence or expertise to perform duty, deliver commitments, keep promises, work with a full of responsibility, integrity or obedient to moral principles. Differences: Amanah is not only oriented to humanity and responsibility in human’s relations but also, more importantly, to God Allah the Almighty, obeying His commands to make it as ibadah or acts of worshipping Allah the Almighty for maslahah or welfare for society. The findings are considered important for companies or organisations. Before doing a commercial transaction or entering a contract or hiring an employee, they must study the quality of the counterparty whether they are capable to do the job as expected or not. In addition, the findings indicate that Islamic teachings concerning muamalat or Islamic rules for social dealings is universal in nature. Being the first time to compare the word al amanah to trust, the findings point out the important elements to be evaluated when assigning a certain duty to an agent.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-02-23
      DOI: 10.1108/IJOES-03-2021-0064
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Diagnosing of human resource performance management based on lack of
           ambidextrous learning themes: a case study of public Iranian banking
           system

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      Authors: Sanaz Hadji , Peyman Gholizadeh , Neda Naghavi
      Abstract: With drastic changes in the external environment, many organizations today cannot continue their activities and create sustainability in achieving long-term goals without having carefully designed and coordinated systems with each other. The human resource performance management system is considered as one of the most important process pillars of any organization that without any specific strategic mechanism, such as inclusive learning, faces challenges and harmful conflicts. The purpose of this study is to diagnose human resource performance management based on the lack of ambidextrous learning themes in the banking system. In this study, theoretical screening based on similar research was used to identify the components (diagnosing of human resource performance management) and research propositions (ambidextrous learning themes). Then, Delphi analysis was used to determine the reliability of research components and propositions by the participation of 13 management specialists and experts. In the quantitative part, the components and propositions identified in the form of matrix questionnaires were evaluated by interpretive analysis by 18 managers of banking system. The results showed that the proposition of lack of strategic tendencies in learning is considered as the most effective theme of ambidextrous learning in reinforcing the damage of strategic incompatibility in the performance functions of human resource management (HRM). This result shows that the lack of strategic orientations due to the ineffectiveness in identifying environmental capacities in the banking system in the field of HRM performance is a new challenge.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-02-23
      DOI: 10.1108/IJOES-05-2021-0101
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Islamic community-based business cooperation and sustainable development
           goals: a case of community in Indonesia

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      Authors: Irham Zaki , M. Bastomi Fahri Zusak , Denizar Abdurrahman Mi'raj , Fatin Fadhilah Hasib
      Abstract: This study aims to discuss the model of community-based cooperation between pesantren businesses, using case study approach toward an Indonesian pesantren community. The data in this research are gathered through through in-depth interviews with Hebitren managements and forum group discussion with the stakeholders of the Hebitren, which includes Hebitren managements themselves, Bank Indonesia and several related ministries. The results show that pesantren business cooperations in Indonesia is related in Sustainable Development Goals (SDGs). This cooperation model is expected to be able to contribute in the effort to accomplish SDGs, which include: no poverty (SDGs 1), quality education (SDGs 4) and partnership for the goals (SDGs 17). The models of pesantren business cooperation are not comprehensive because of the various characteristics of pesantren and its model business. Moreover, Hebitren is one of national forum for business pesantren. So, that the results are possibly applicable. This research highlights the importance of pesantren’s business unit cooperation management by improving the quality of human resources and business’s infrastructures. This study is a new research model that comprehensively discusses the pesantren community as a form of economic and business development. To the best of the authors’ knowledge, this paper is the first model of inter-pesantren business unit network in a pesantren business community comprehensively.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-02-22
      DOI: 10.1108/IJOES-12-2021-0218
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • An Islamic critique of rival economic systems’ theories of interest

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      Authors: Muhammad Iqbal Anjum
      Abstract: This paper aims to contribute an Islamic critique of various competing economic system’s theories of interest, which have evolved within the distinct ideological frameworks of distinct rival economic systems and religions from the point of view of discovering potential effective Islamic economic solutions of the interest-driven modern economic, financial and banking and debt crises and the related problems of inflation, extreme, wealth inequalities and extreme poverty. This historical research paper portrays the chronological evolution of competing narratives and theories of interest in realms of religions, philosophies and rival economic systems for contributing their comparative review and critique from an Islamic point of view in light of the pertinent literature of multidisciplinary history of religions, philosophies and economic thought. It develops an Islamic critique of theories of interest in light of interactions among history of religious thought on interest, history of economic thought on interest and economic theories of interest and the interest-driven economic crises for highlighting potential Islamic interest-free solutions of the modern economic crises in the framework of the Islamic political economy. In light of an Islamic critique of various competing theories of interest, the paper presents pertinent economic policy recommendations for the governments of the countries of the contemporary Muslim world. The interest-free Islamic economic, as well as banking theories and models, offer the potential practical exploitation-free and injustice-free humanitarian solutions of the contemporary persisting macroeconomic crises (national, regional and global economic crises, financial crises, debt crises and banking crisis). Current Islamic discourses on interest and interest-free Islamic banking have effectively promoted the popularity and growth of global Islamic banking industry in the Muslim world in the 21st century. Keeping in view a general universal consensus of the Islamic jurists on the elimination of interest of all types from the economy, it is recommended for the Governments of the Muslim countries to implement a consensus-based Islamic banking model, which uses only the Islamic juristic consensus-based Islamic modes of banking and finance – Musharikah, Mudharabah and Al-Qardh Al-Hassan (interest-free loan) – for precluding the possibilities of emergence of controversies about the prospective Riba-free Islamic economic and banking system. Litmus test of the practical success of the interest-free Islamic universal economic and banking system is the successful elimination of all forms of Riba (interest) and all possibilities of its involvement in extractive and exploitative activities in letter and spirit. This research paper contributes a comprehensive logical and objective critique of various competing prominent theories of interest from an Islamic economic point of view and highlights their pertinent practical macroeconomic problems-cum-consequences as well as the potential Islamic macroeconomic policy responses in the form of interest-free Islamic banking/monetary/fiscal policies.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-02-18
      DOI: 10.1108/IJOES-08-2021-0155
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • The interactive effect of Islamic work ethics and leader-member exchange
           on workplace deviance behaviour and adaptive performance

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      Authors: Muhammad Qamar Zia , Muhammad Naveed , Syeda Tayyaba Fasih , Muhammad Usman Aleem , Muhammad Sufyan Ramish
      Abstract: Drawing upon conservation of theory, this study aims to extend the scant literature on the effect of leader-member exchange (LMX) on workplace deviance behaviour (WDB) and adaptive performance by investigating the role of Islamic work ethics as moderators. A time-lagged and multi-source data of (269 paired responses) of employees working in Islamic banks were used for hypotheses testing. Taken together, the findings revealed that Leader Member Exchange (LMX) has a positive and significant impact on adaptive performance and is negatively related to employees’ WDB. The results of the moderation effect showed the positive relationship of LMX with adaptive performance and the negative relationship with WDB is stronger for high Islamic work ethics (IWE). This study provides practical insight that Islamic business ethics plays a significant role in fostering adaptive performance and reducing the deviance behaviour of employees. To the best of the authors’ knowledge, this is the first study that examined the moderating role of IWE between LMX-adaptive performance and LMX-WDB. This study has also filled the gap of scant literature about the impact of LMX on adaptive performance and WDB.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-02-11
      DOI: 10.1108/IJOES-06-2021-0123
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Millennials’ acceptability of -based in Malaysia

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      Authors: Hanudin Amin , M. Kabir Hassan
      Abstract: This study aims to enlighten the effects of Islamic religiosity, Islamic altruism and Islamic debt collection policy (IDCP) on millennials’ acceptability of tawarruq-based ar-rahnu in Malaysia. This study applies the factors drawn from the Islamic theory of consumer behaviour (ITCB) and uses data obtained from a survey of 267 respondents to examine the impact of these factors on millennials’ acceptability of tawarruq-based ar-rahnu. The findings indicate that Islamic religiosity, Islamic altruism and IDCP are all important factors influencing millennials’ acceptability of tawarruq-based ar-rahnu. The study is narrowed down in scope in terms of the broader context of tawarruq-based ar-rahnu and the variables retrieved from the ITCB, which may explain its limited impact. Considering the effects of the variables investigated in this study might assist enhance product acceptance among consumers. This study is focussed on tawarruq-based ar-rahnu in the context of the ITCB, taking a different approach than past research on the subject.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-01-28
      DOI: 10.1108/IJOES-09-2021-0170
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Empirical investigation regarding ethical decision making: a stakeholder
           cross-impact analysis (SCIA)

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      Authors: Nikhil Kewalkrishna Mehta , Som Sekhar Bhattacharyya , Nilay Pandey
      Abstract: The purpose of this research was to study senior and middle-level executive perspectives on ethical decision-making exploring stakeholder cross-impact analysis (SCIA). Given the complexities of business today, stakeholder identification, prioritisation and complexities of reciprocal stakeholder influences have become very important. Various philosophical approaches raised questions than responses to these problems. There was a clear need to find ways through which the worldview of agents could be assimilated and understood. This study used the original hypothetical short case and brought in middle and senior executive reflections of Indian fast-moving consumer goods (FMCG) managers. Reflections of ten senior and 178 middle-level Indian FMCG managers were presented, exploring ethical dilemmas using short hypothetical case. These reflections have been analysed using the SCIA framework. The paired t-test was performed to compare the reflections of senior and middle-level executives. The study results indicated that differences emerged regarding stakeholder identification, prioritisation and reciprocal stakeholder influences between Indian middle and senior FMCG executives. Hence, this study paved a reflective space for SCIA. The findings were in line with the tenets of agents’ dilemmas depicted in agency theory. This study made contribution to theory by integrating the perspective of ethical dilemma confronted by organisational decision-making units (DMUs) with respect to stakeholder influence and prioritisation. Specifically, theoretical contribution was made towards SCIA. This study would help middle and senior executives to better understand the needs and complexities of stakeholder identification, prioritisation and complexities of reciprocal stakeholder influences. To the best of the authors’ knowledge, this was one of the first studies from an emerging market context country like India that applied SCIA in the FMCG sector. Organisational DMUs while facing ethical dilemma undertook stakeholder influence vis-a-vis stakeholder prioritisation.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-01-18
      DOI: 10.1108/IJOES-07-2021-0149
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Designing simple productive waqf models for Indonesia

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      Authors: Ascarya Ascarya , Muhamad Nadratuzzaman Hosen , Siti Rahmawati
      Abstract: Productive waqf is one type of ethical business/investment, which should comply to Islamic law, with so many models to choose from. The purpose of this study is to determine factors of simple productive waqf, propose several simple productive waqf models and select the best simple productive waqf models appropriate to be adopted by waqf institution in Indonesia. This study applies the analytic network process, including field survey, focused group discussion and in-depth interview, with two groups of respondents, namely, expert and waqf practitioner. The results show that the determinants of simple productive waqf in Indonesia are the waqf institution, productive waqf asset to be developed, how to finance the productive waqf, how to manage the productive waqf and the compliance of productive waqf. Proposed productive waqf models include cash-waqf and self-managed model, Islamic bank financing and self-managed model, Sukuk and external partnership model, cash-waqf and external partnership and cash-waqf + co-financing and external partnership. Moreover, the best simple productive waqf model is cash-waqf and self-managed model, followed by cash-waqf and external partnership, where they could achieve the most in all socio-economic variables, well-being compliance and moral/ethics within the theory of unity of knowledge, Tawhid. The simple productive waqf models proposed are not exhaustive, since there are so many variations of the model. Moreover, the case and respondents are all Indonesian, so that the results are possibly only applicable to Indonesia. To increase the probability of successful productive waqf development, waqf institutions could apply cash-waqf and self-managed model first, while other models could be applied in staged in line with waqf institution experience. The successful development of productive waqf could increase the social programs provided by waqf institutions to the society. Productive waqf development is desperately needed due to many unproductive waqf lands in Indonesia, while studies have been limited, and there is no study discussing the productive waqf model appropriate for Indonesia.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-01-17
      DOI: 10.1108/IJOES-07-2020-0101
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Moderating influence of religiosity on the causality between taxpaying
           attitudes and tax compliance behaviour of entrepreneurial firms in Nigeria
           

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      Authors: Lateef Ayodele Agbetunde , Lukman Raimi , Olalekan Oladipo Akinrinola
      Abstract: This paper aims to investigate the moderating influence of religiosity on the effect of taxpaying attitudes on the tax compliance behaviour of entrepreneurial firms in Nigeria. Using a cross-sectional survey design, we collected primary data from 368 owner managers of entrepreneurial firms in Southwest Nigeria using structured questionnaires. Respondents were purposefully selected based on the purposive sampling technique. The data collected with the structured questionnaires were analysed using descriptive and inferential statistics. Two linear regression models were compared. Estimations in Models 1 and 2 suggest that taxpayers’ attitudes and religiosity (intra- and interreligiosity) have significant effects on the tax compliance behaviour of firms, but the influence of intrareligiosity is insignificant. Estimations in Model 3 suggest that taxpaying attitudes without the moderating influence of religiosity exerted a significant effect on tax compliance behaviour by 13%, while taxpaying attitudes with the moderating influence of religiosity exerted 17%. Estimations in Model 4 suggest that taxpaying attitudes with the moderating influence of the interreligiosity dimension had a more significant contribution to the changes in tax compliance behaviour than the intrareligious dimension. From the findings, the following policy implications can be deduced: (i) if taxpayers’ attitudes improved and religiosity was leveraged by the tax authorities, tax compliance behaviour of entrepreneurial firms would be induced in Nigeria; (ii) the consistent positive influence is a strong indication that religious values are critical elements of tax compliance interventions that should be considered by policymakers when designing public policies on tax evasion and avoidance in developing countries. We bridge the gaps in the literature because our study affirmed that taxes are religiously driven. In addition, the study validates the applicability of theory of planned behaviour in investigating the moderating influence of religiosity on the causality between taxpaying attitude and tax compliance in the developing context.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-01-14
      DOI: 10.1108/IJOES-07-2021-0152
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • The challenges of empowering land in Indonesia: an analytical network
           process analysis

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      Authors: R.M. Qudsi Fauzi , Meri Indri Hapsari , Sri Herianingrum , Sunan Fanani , Tuti Kurnia
      Abstract: This paper aims to identify the factors that hinder the successful empowerment of waqf land in Indonesia empirically by applying the analytic networking process (ANP). In this study, after the waqf land problem criteria were introduced, an ANP model was developed and applied to identify the main problem, solution and strategy as a framework to guide stakeholders to produce policy recommendations appropriately and optimally. The results showed that the main priority of the problem is the nadzir aspect. Furthermore, each criterion’s problems are a low public trust, unprofessional nadzir (waqf manager), a huge number of idle waqf lands, the absence of waqf certificates and non-economic waqf lands utilisation. Meanwhile, the main priorities for each aspect of the solution are socialisation and education to the community, nadzir certification, utilisation of information technology for the administration of waqf land governance, waqf land certification and innovation of waqf land development projects. Then, the long-term strategic priority is optimising the community’s role in the empowerment of waqf land. The development of the ANP model would give the institutions a modest, flexible and convenient approach to evaluate the barriers present in waqf land. However, ANP requires greater effort because it is a highly complex methodology that compels a study to use more numerical calculations in assessing composite priorities. Not many studies on waqf land issues in Indonesia have been discussed empirically. Most of these studies are in the form of descriptive studies. This study introduces the ANP approach to illustrate the main problems of waqf land empowerment in Indonesia. ANP is a new approach to the decision-making process through a process that produces a general framework for treating decisions without making assumptions regarding independence between elements.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-01-13
      DOI: 10.1108/IJOES-03-2021-0061
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Who pays attention to the moral aspects' Role of organizational
           justice and moral attentiveness in leveraging ethical behavior

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      Authors: Hussam Al Halbusi
      Abstract: Although there have been several studies on corporate justice and employee ethical behavior, little is known about the conditions in which this link develops. The purpose of this study is to investigate the direct effect of organizational justice and moral attentiveness toward employee ethical behavior. Importantly, this study also considers the moderating role of moral attentiveness on the links between organizational justice and employee ethical behavior. The data was collected from 350 employees who were assessed directly to supervisors in 12 manufacturing companies placed in Malaysia, operated full-time, and had regular interaction with their direct supervisors. In particular, using two-wave survey data obtained from 270 employees working in the manufacturing industry in Malaysia. Results showed that organizational justice and moral attentiveness positively impact the employee ethical behavior as predicted. New to the literature, findings disclose that moral attentiveness strengthens this relationship. Importantly, the positive impact of organizational justice is sharply positive under high than low moral attentive employees and ceases to be significant among low morally attentive personnel. This research focused on the notion of ethics and how important it is for society. The principles, norms and ideals that guide an individual’s behavior are referred to as ethics. Because the authors need to be treated with dignity as human beings, ethical behavior is essential in society. The findings of this study send a clear signal to managers that “failing to ensure that their employees perceive organizational justice” may undermine every effort made by them to improve their organizations’ ethical quality. Importantly, the findings emphasize the role of moral attentiveness in improving the ethical behavior of employees both directly and by strengthening the effectiveness of organizational justice to impact such a behavior positively. So, given the advantages of moral attentiveness in terms of improving employee ethical conduct, businesses should make every effort to hire and choose people who meet this requirement because it is not easy to spot this personality trait. Human resource managers may assess candidates’ moral attentiveness using a range of methods such as group debate, an in-basket exercise, organized interviews and business games that concentrate on specific ethical concerns. This research focused on the notion of ethics and how important it is for society. The principles, norms and ideals that guide an individual’s behavior are referred to as ethics. Because the authors need to be treated with dignity as human beings, ethical behavior is essential in society. The results of this study demonstrate how the eye is put to attain organizational moral excellence; the outcomes have shown that acutely attentive employees to the moral cues offered by the organization is vital.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-01-12
      DOI: 10.1108/IJOES-09-2021-0180
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Land use and cover change (LUCC) and migration in Sukoharjo, Indonesia

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      Authors: Anang Pra Yogi , Bhimo Rizky Samudro , Albertus Maqnus Soesilo , Yogi Pasca Pratama
      Abstract: This study aims to provide descriptive analysis on urbanization pattern in Sukoharjo Regency and also its correlation to land use and cover change (LUCC) issue. This becomes more relevant because the authors find that there are few studies conducted regarding the topic. Consider again the importance role of Sukoharjo Regency as an area that provides supporting food supply, LUCC particularly in agriculture land became even more crucial. This study uses literature reviews and descriptive analysis. Data for this study are obtained from previous studies and statistical data from Central Statistical Bureau. Sukoharjo Regency proved as an interesting migration destination for some group of population. The population group particularly come from Surakarta city (growth core) as a form of urban sprawl or urban expansion. Migrant population live in Sukoharjo Regency are mostly a population group with a productive age range and generally with high-school or vocational school level. Moreover, their main reason to migrate is the availability of job opportunities. Regarding LUCC, migrant populations that come to Sukoharjo Regency apparently have property with ownership certification. Housing area development, particularly concentrated in the district, was located close to the borderline Surakarta city. This research contributes to the analysis of land use change trends in peri-urban areas caused by migration. The results of this study can be used for further policy making to overcome the dilemma of land use change, especially those that occur on agricultural land.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-01-11
      DOI: 10.1108/IJOES-01-2021-0005
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Business zakat compliance in Algeria: an ethical perspective

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      Authors: Mouad Sadallah , Hijattulah Abdul-Jabbar
      Abstract: This research aims to investigate the influence of political instability, trust and knowledge on the zakat compliance behaviour of Algerian business owners. Based on the lenses of the ethical theory mainly and by reference to Zakat Core Principles (that originally inspired from the Basel Core Principles), the paper aims to provide an understanding of how these factors affect zakat compliance in the Algerian context from an ethical perspective. A cross-sectional research design was applied. Using self-administered questionnaires, a total of 575 business owners in Algeria participated in this study. The hypothesised model was tested by using the partial least squares structural equation model. The study results support that the ethical approach can explain zakat compliance among Algerian business owners. Specifically, the results revealed that political instability, zakat knowledge and trust significantly influence zakat compliance. The results offer meaningful insights for the zakat institutions in Muslim societies to enable them to formulate zakat collection policies, assess the level of societal trust in the zakat authority, evaluate the influence of political instability on Muslim entrepreneurs’ zakat compliance and strengthen the entrepreneurs’ zakat knowledge on the exigency of paying zakat to the authority. This study breaks new ground by exploring the effects of political instability, zakat knowledge and trust on zakat payers’ compliance ethical decisions in developing countries such as Algeria. More significantly, this research contributes to the existing literature of the ethical theory specifically by investigating the effect of political instability on zakat compliance among Algerian business owners.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-01-11
      DOI: 10.1108/IJOES-04-2021-0085
      Issue No: Vol. 38 , No. 2 (2022)
       
  • Pathways towards Green Banking adoption: moderating role of top management
           commitment

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      Authors: Syed Asim Ali Bukhari , Fathyah Hashim , Azlan Amran
      Abstract: The purpose of this study is to empirically examine the determinants and outcomes of Green Banking adoption and the moderating influence of top management commitment under the corporate environmental ethics ideology. External stakeholder pressures are analyzed as determinants of Green Banking adoption. Brand image and operational efficiency are examined as outcomes of this business ideology. Green Banking adoption is adapted as a second-order construct with four first-order reflective constructs to ensure in-depth conceptualization of the construct. Green Banking adoption is studied at the bank branch level in a developing country, i.e. Pakistan. The data is collected from the branch managers of 212 bank branches from five major cities of Pakistan through mails. Self-administered survey was used for the data collection. The data was analyzed through the application of partial least square-structured equation modeling in SMART PLS 3.2.9. The measurement model and the structural model of the research framework were analyzed through the two-stage approach of the second-order analysis. The results indicate a positive relationship between customer and competitor pressure and Green Banking adoption among bank branches in Pakistan depicting an influence of various environmental ethical pressures on bank’s adoption practices. Community pressure was shown to have no significant influence on Green Banking adoption at the branch level. The moderator of top management commitment caused a positive influence on the relationship between all the studied stakeholder pressures and Green Banking adoption. Branch managers reported branch image and operational efficiency to be enhanced due to Green Banking adoption. This study attempts to fill in the significant gap in Green Banking adoption literature through an empirical analysis of Green Banking’s second-order construct. Currently, limited literature exists on the various aspects of Green Banking adoption, and an empirical study has not been conducted at the bank branch level. The study contributes significant practical, theoretical and methodological contributions to the area of Green Banking.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-01-03
      DOI: 10.1108/IJOES-05-2021-0110
      Issue No: Vol. 38 , No. 2 (2022)
       
  • Cotton production for the sustainable livelihoods in Punjab Pakistan: a
           case study of district Muzaffargarh

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      Authors: Tahira Sadaf , Rakhshanda Kousar , Zia Mohy Ul Din , Qaisar Abbas , Muhammad Sohail Amjad Makhdum , Javaria Nasir
      Abstract: This study aims to analyze access of cotton growers to Sustainable Livelihoods Assets Pakistani Punjab. This study uses the department for international development (DFID’s) sustainable livelihoods framework (DFID) (1999). Where data collection was done by using a well-structured questionnaire from 200 randomly selected cotton growers of the district Muzaffargarh. There are five livelihood assets (human assets, natural assets, financial assets, physical assets and social assets) in the SLF, this study has used three different indicators/proxies for each asset except natural assets, where four indicators were used to capture the salient features of the respondents’ access to that assets. Each indicator was given a weight by using the entropy technique to keep the consistency of the quantification. Livelihood assets indices were calculated in case of each livelihood asset for conducting Livelihood Assets Pentagon Analysis. Value of livelihood index ranged from 0–4. Livelihoods Assets Pentagon analysis shows that cotton growers do not have proper access to all five livelihood assets. The asset with the highest capacity were social assets (sustainable livelihood index value = 0.3994), followed by natural assets (0.3294), financial assets (0.2511), human assets (0.2143) and physical assets (0.0897). This study uses the SLF developed by DFID for analyzing factors affecting access to livelihoods assets of cotton growers in Pakistani Punjab. Sustainable agriculture and sustainable rural livelihoods lead to sustainable livelihoods where environment quality is taken into consideration. The study contains significant and new information.
      Citation: International Journal of Ethics and Systems
      PubDate: 2021-12-30
      DOI: 10.1108/IJOES-06-2021-0115
      Issue No: Vol. 38 , No. 2 (2021)
       
  • The effect of talent management and human capital on sustainable business
           performance: an empirical investigation in Malaysian hospitals

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      Authors: Nagwan Abdulwahab AlQershi , Ramayah Thurasamy , Gamal Abdualmajed Ali , Hussein Abu Al-Rejal , Amr Al-Ganad , Ebrahim Frhan
      Abstract: This paper aims to examine the mediating role of human capital on the talent management in hospitals’ sustainable business performance in the health-care sector of Malaysia. The study used a quantitative approach, with an initial sample of 174 Malaysian hospitals. The theoretical framework was based on previous studies of talent management (TM), human capital (HC) and sustainable business performance (SBP). Partial least squares-structural equation modelling (PLS-SEM) was used to test the study’s hypotheses. Talent management mindset (TMM), but not talent management strategy (TMS), has a significant relationship with HC and SBP. HC has a significant direct relationship with SBP, and also mediates the relationship between TMM and SBP but not between TMS and SBP. This work is one of a limited number of studies to empirically address TM, HC and SBP in this context. The study is limited to Malaysian hospitals. It provides theoretical contributions by broadening the knowledge of HC, TM and the multifocal perspective of hospitals’ SBP, a relevant but underexplored issue, offering several avenues for future research. The findings have beneficial practical implications for both policy makers and managers. First, focusing on talented people will directly improve sustainable performance in the Malaysian health sector. The findings also have important theoretical implications both for Malaysia and countries in similar situations. The study will serve as a reference point for such countries in trying to understand factors influencing SBP. This is the first study to examine the mediating effect of HC on the relationship between talent management and hospitals’ sustainable business performance in Malaysia, or worldwide.
      Citation: International Journal of Ethics and Systems
      PubDate: 2021-12-30
      DOI: 10.1108/IJOES-06-2021-0130
      Issue No: Vol. 38 , No. 2 (2021)
       
  • Investigating the role of employee psychological well-being and
           psychological empowerment with relation to work engagement and sustainable
           employability

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      Authors: Samar Rahi
      Abstract: This study aims to gain insight into how employee psychological and human resource (HR) practices impact employee work engagement behavior. In addition to that, the research model of this study has tested the moderating relationship of affective employee commitment between employee work engagement and sustainable employability. The research model is empirically tested with data set of 311 responses retrieved from an employee working in private organizations. Sample size of this study is computed with prior power analysis. Data were analyzed with partial least square-based structural equation modeling (SEM). Findings of the SEM revealed that altogether psychological well-being, psychological empowerment, HR compensation, HR training, transformational leadership and job enrichment have explained R2 66.1% variance in employee work engagement. Concerning individual impact size psychological well-being has shown medium level effect size (f2) in measuring employee work engagement. However, all other exogenous variables have shown a small effect in determining employee work engagement. The moderating effect of commitment is confirmed in such a way that the relationship between employee work engagement and sustainable employability will be higher when affective commitment is higher. This research has synthesized HR literature into four core dimensions of HR practices and, hence contributes to HR literature. Similarly, this research contributes to well-being theory while integrating employee psychological well-being into the research model. For HR practitioners this research revealed that psychological well-being, psychological empowerment, affective employee commitment, transformational leadership, HR compensation and HR training are core factors, which influence employee behavior toward work engagement and sustainable employability. The current research is unique as it investigates sustainable employability phenomenon with an integrated research model that combines employee psychological and HR factors. The concept of sustainable employability is less studied, and therefore this research fills the research gap in this context.
      Citation: International Journal of Ethics and Systems
      PubDate: 2021-12-16
      DOI: 10.1108/IJOES-12-2020-0200
      Issue No: Vol. 38 , No. 2 (2021)
       
  • Macroeconomic conditions are only an illusion, not the solution, to firm
           sustainability: unveiling the new dimension of stakeholder well-being

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      Authors: Zahid Irshad Younas , Mahvesh Khan , Mamdouh Abdulaziz Saleh Al-Faryan
      Abstract: The purpose of the study is to explore the misconception that in developed countries, macroeconomic performance lead to sustainable firms or improves stakeholder well-being. The results may be the opposite or even worse. This study examined this misconception using balanced panel data from 1,122 firms from different sectors of the US economy and data on macroeconomic performance from the World Bank. The results of the one-step generalised method of moments indicate that most macroeconomic performance indicators had significant and negative impacts on firm sustainability and stakeholder well-being. From a societal perspective, the results illustrate that the fruits of macroeconomic performance of the US economy do not reach stakeholders through firms’ sustainability. Thus, linking the economy’s macroeconomic performance with firm sustainability is vital for sustainably uplifting society and for stakeholder well-being. From a policy perspective, this study reveals that the greater focus on macroeconomic performance in the USA over the past decades has resulted in lower firm sustainability because of the malfunctioning of social, economic, environmental and governance factors. This has negatively influenced stakeholder well-being in the country.
      Citation: International Journal of Ethics and Systems
      PubDate: 2021-12-07
      DOI: 10.1108/IJOES-02-2021-0038
      Issue No: Vol. 38 , No. 2 (2021)
       
  • A comparative analysis of employees’ and customers’ attitude
           towards Islamic banking

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      Authors: Syed Ahmad Ali , Aida Loussaief , Muhammad Ahmed
      Abstract: Islamic banking industry with all of its exponential growth and global recognition has been under criticism for the past two decades. However, the problem signifies further when such criticism is made from within the organization and is well supported by outside (the customers). The purpose of this study is to provide a coherent exploration to investigate the factors that polarize its employees and customers across many parts of the world. To investigate the phenomenon, a total of 30 responses were taken through interviews 15 each from customers and employees. Afterwards, the data was analysed and summarized into two categories. In doing so, the top five Malaysia’s Islamic banks were shortlisted to collect data from employees and customers. A detailed thematic analysis resulted in six themes (Contradiction between theory and practice, Islamic banking knowledge and awareness, inadequate Shariah training, employees’ background, Shariah compliance, Islamic banking benefits) for employees and five (Islamic banking benefits, applying Shariah in Islamic banking, knowledge of Islamic banking, Islamic banking promotion, Islamic banking employees’ behaviour) for customers, respectively. The results have stronger implications for both practice and theory as organizations can assess stakeholders and their perceptions about Islamic banking. Another implication is the comparative examination of employees and customers which can potentially affect decision and policy making in Islamic banks. Islamic banks can also address employment-related issues related to employees’ behaviour vis-à-vis marketing-related problems faced by its customers that will ultimately improve its global market share and strategic positioning. The study is based on the importance of Islamic banking in Malaysia and explores the factors that potentially create a positive or negative insight into Islamic banking – both in employees and customers.
      Citation: International Journal of Ethics and Systems
      PubDate: 2021-11-30
      DOI: 10.1108/IJOES-03-2021-0053
      Issue No: Vol. 38 , No. 2 (2021)
       
  • Does employee readiness to change impact organization change
           implementation' Empirical evidence from emerging economy

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      Authors: Samar Rahi , Mahmoud Alghizzawi , Sajjad Ahmad , Mubbsher Munawar Khan , Abdul Hafaz Ngah
      Abstract: This study aims to gain insight into factors that impact employee readiness to change and organizational change management. Therefore, an integrative research model is developed with the combination of perceived competence, perceived relatedness, perceived autonomy, codification strategy and personalization strategy to investigate employee readiness to change. The research model tests the mediating role of employee readiness to change between factors underpinned self-determination theory, knowledge management strategy and organizational change management. In addition to the moderating role of self-efficacy is examined between the relationship of employee readiness to change and organizational change implementation. This research is conducted under a positive paradigm, and therefore, a quantitative research approach is incorporated to design a research strategy. The research model is empirically tested with a sample size of 361 employees working in commercial banks of Pakistan. For data analysis, the structural equation modelling approach is applied. Empirical findings indicate that altogether perceived competence, perceived autonomy, perceived relatedness, codification and personalization strategies had explained 76.8% variance in employee readiness to change. The effect size analysis shows that codification strategy has the largest impact in determining employee readiness to change. Therefore, the relatedness of employee tasks stands at the second stage in determining employee readiness to change. The predictive relevance of the research model is computed through blindfolding procedure and revealed substantial predictive relevance in measuring employee readiness to change. The findings of the research confirmed that the relationship between employee readiness to change and organizational change implementation will be stronger when self-efficacy is higher. The current research has several contributions to theory and practice. Theoretically, this research extends the self-determination theory with knowledge management strategy and enriches literature in employee readiness to change and organizational change management context. Practically, this research suggests that policymakers should focus on factors underpinned by self-determination theory and knowledge management model to develop a positive attitude among employees towards readiness to change. Similarly, self-efficacy is another important factor that moderates the relationship between readiness to change and change implementation and should be considered for managerial implication. This research is significant as it integrates two unique models, namely, the self-determination framework and the knowledge management model to investigate employee readiness to change. In addition to that, the research model is extended with the moderating effect of self-efficacy between the relationship of employee readiness to change and organizational change implementation.
      Citation: International Journal of Ethics and Systems
      PubDate: 2021-11-26
      DOI: 10.1108/IJOES-06-2021-0137
      Issue No: Vol. 38 , No. 2 (2021)
       
  • Maqashid sharia-based mosque empowerment index

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      Authors: Aisyah As-Salafiyah , Aam Slamet Rusydiana , Muhammad Isa Mustafa
      Abstract: This study aims to formulate an index formula for mosque empowerment based on Maqashid Syariah as a measuring tool for the level of mosque empowerment. This study uses a qualitative and quantitative approach (mixed method). Data collection techniques are carried out by in-depth interviews with experts consisting of academics, practitioners, scholars and regulators. The data analysis technique uses the Analytical Network Process (ANP) with Super Decision 2.10 software to construct the index model structure. The results indicate that the mosque has a multi-field role, including in the fields of worship, social, education, politics, economy and culture. This study produces an index of mosque empowerment based on Maqashid Syariah, composed of sic criteria, namely, elements of Maqashid Syariah; protect religion, soul, mind, lineage, property and environment. The weighting results of the criteria indicate that maintaining religion is the main criterion with a weighted value of 0.209. Each of these criteria consists of five indicators. Of all indicators, environmental safety is the top priority, with a weighted value of 0.056. This study is the first comprehensive study that discusses the mosque empowerment index by weighting the ANP method to produce an index of mosque empowerment based on Maqashid Syariah.
      Citation: International Journal of Ethics and Systems
      PubDate: 2021-11-23
      DOI: 10.1108/IJOES-06-2021-0122
      Issue No: Vol. 38 , No. 2 (2021)
       
  • International Journal of Ethics and Systems

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