Subjects -> BUSINESS AND ECONOMICS (Total: 3541 journals)
    - ACCOUNTING (132 journals)
    - BANKING AND FINANCE (306 journals)
    - BUSINESS AND ECONOMICS (1229 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)
    - INTERNATIONAL DEVELOPMENT AND AID (103 journals)
    - INVESTMENTS (22 journals)
    - LABOR AND INDUSTRIAL RELATIONS (61 journals)
    - MACROECONOMICS (17 journals)
    - MANAGEMENT (595 journals)
    - MARKETING AND PURCHASING (106 journals)
    - MICROECONOMICS (23 journals)
    - PRODUCTION OF GOODS AND SERVICES (143 journals)
    - PUBLIC FINANCE, TAXATION (37 journals)
    - TRADE AND INDUSTRIAL DIRECTORIES (2 journals)

BUSINESS AND ECONOMICS (1229 journals)            First | 1 2 3 4 5 6 7 | Last

Showing 201 - 400 of 1566 Journals sorted alphabetically
Cuadernos de Economía     Open Access   (Followers: 1)
Cuadernos de Economia - Latin American Journal of Economics     Open Access   (Followers: 2)
Cuadernos de Estudios Empresariales     Open Access   (Followers: 1)
Cuadernos Latinoamericanos de Administración     Open Access  
Current Opinion in Creativity, Innovation and Entrepreneurship     Open Access   (Followers: 11)
Data Science in Finance and Economics     Open Access   (Followers: 2)
DBS Business Review     Open Access  
De Economist     Hybrid Journal   (Followers: 13)
Decision Analysis     Full-text available via subscription   (Followers: 8)
Decision Analytics Journal     Open Access  
Decision Sciences     Hybrid Journal   (Followers: 18)
Decision Support Systems     Hybrid Journal   (Followers: 13)
Defence and Peace Economics     Hybrid Journal   (Followers: 17)
der markt     Hybrid Journal   (Followers: 1)
Desenvolvimento em Questão     Open Access  
Development     Hybrid Journal   (Followers: 33)
Development and Change     Hybrid Journal   (Followers: 57)
Development and Learning in Organizations     Hybrid Journal   (Followers: 6)
Development Growth and Differentiation     Hybrid Journal   (Followers: 2)
Development in Practice     Hybrid Journal   (Followers: 27)
Development Policy Review     Hybrid Journal   (Followers: 54)
Development Southern Africa     Hybrid Journal   (Followers: 19)
Developmental Review     Hybrid Journal   (Followers: 10)
Developmental Science     Hybrid Journal   (Followers: 17)
DHARANA - Bhavan's International Journal of Business     Full-text available via subscription  
Digital Business     Open Access   (Followers: 1)
Dimensión Empresarial     Open Access  
Dinamika Administrasi Bisnis     Open Access  
Dirassat Journal Economic Issue     Open Access  
Distributed and Parallel Databases     Hybrid Journal   (Followers: 2)
E-Jurnal Ekonomi dan Bisnis Universitas Udayana     Open Access  
e-Jurnal Ekonomi Sumberdaya dan Lingkungan     Open Access  
E-Jurnal Manajemen Universitas Udayana     Open Access  
e-Jurnal Perdagangan Industri dan Moneter     Open Access  
e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah     Open Access  
E3 : Revista de Economia, Empresas e Empreendedores na CPLP     Open Access   (Followers: 2)
Early Education and Development     Hybrid Journal   (Followers: 22)
Earth Perspectives - Transdisciplinarity Enabled     Open Access   (Followers: 1)
East Asian Community Review     Hybrid Journal  
Eastern Economic Journal     Hybrid Journal   (Followers: 8)
Eastern European Economics     Full-text available via subscription   (Followers: 10)
Ecoforum Journal     Open Access  
Ecological Economics     Hybrid Journal   (Followers: 119)
Ecological Indicators     Hybrid Journal   (Followers: 22)
Ecological Management & Restoration     Hybrid Journal   (Followers: 15)
Econometric Reviews     Hybrid Journal   (Followers: 15)
Econometrics Journal     Hybrid Journal   (Followers: 38)
Economía     Full-text available via subscription   (Followers: 14)
Economia e Diritto del Terziario     Full-text available via subscription  
Economia e Politica Industriale     Hybrid Journal   (Followers: 20)
Economia e Sociedade     Open Access  
Economia e società regionale     Full-text available via subscription   (Followers: 1)
Economia Pubblica     Full-text available via subscription   (Followers: 18)
Economía y Administración (E&A)     Open Access  
Economic Affairs     Hybrid Journal   (Followers: 8)
Economic Analysis and Policy     Hybrid Journal   (Followers: 8)
Economic and Business Review     Open Access   (Followers: 7)
Economic and Industrial Democracy     Hybrid Journal   (Followers: 12)
Economic and Regional Studies / Studia Ekonomiczne i Regionalne     Open Access  
Economic Bulletin     Hybrid Journal   (Followers: 6)
Economic Change and Restructuring     Hybrid Journal   (Followers: 1)
Economic Cybernetics. International scientific journal     Open Access   (Followers: 3)
Economic Development and Cultural Change     Full-text available via subscription   (Followers: 55)
Economic Development Quarterly     Hybrid Journal   (Followers: 17)
Economic Inquiry     Hybrid Journal   (Followers: 25)
Economic Journal     Hybrid Journal   (Followers: 141)
Economic Management Journal     Open Access   (Followers: 6)
Economic Modelling     Hybrid Journal   (Followers: 25)
Economic Notes     Hybrid Journal   (Followers: 14)
Economic Outlook     Hybrid Journal   (Followers: 7)
Economic Papers : a Journal of Applied Economics and Policy     Hybrid Journal   (Followers: 12)
Economic Policy     Hybrid Journal   (Followers: 51)
Economic Record     Hybrid Journal   (Followers: 7)
Economic Systems     Hybrid Journal   (Followers: 1)
Economic Systems Research     Hybrid Journal   (Followers: 2)
Economic Themes     Open Access   (Followers: 1)
Economica     Full-text available via subscription   (Followers: 40)
Economics & Politics     Hybrid Journal   (Followers: 17)
Economics and Business     Open Access   (Followers: 4)
Economics and Business Administration Journal Thaksin University     Open Access   (Followers: 1)
Economics and Business Letters     Open Access   (Followers: 2)
Economics and Business Review     Open Access   (Followers: 1)
Economics and Finance in Indonesia     Open Access  
Economics and Management     Open Access   (Followers: 3)
Economics and Philosophy     Hybrid Journal   (Followers: 19)
Economics Letters     Hybrid Journal   (Followers: 64)
Economics of Disasters and Climate Change     Hybrid Journal   (Followers: 16)
Economics of Transition and Institutional Change     Hybrid Journal   (Followers: 12)
Économie et Institutions     Open Access   (Followers: 1)
Économie et Solidarités     Open Access   (Followers: 2)
EconoQuantum     Open Access  
Ecosystems     Hybrid Journal   (Followers: 33)
Education, Business and Society : Contemporary Middle Eastern Issues     Hybrid Journal   (Followers: 1)
Educational Technology Research and Development     Partially Free   (Followers: 45)
Ekonomi Bisnis     Open Access  
Electronic Commerce Research and Applications     Hybrid Journal   (Followers: 5)
Electronic Journal of Business Research Methods     Open Access   (Followers: 5)
Electronic Journal of Information Systems Evaluation     Open Access   (Followers: 2)
Empirica     Hybrid Journal   (Followers: 7)
Empirical Economics     Hybrid Journal   (Followers: 16)
Employee Relations     Hybrid Journal   (Followers: 7)
Employee Responsibilities and Rights Journal     Hybrid Journal   (Followers: 7)
Employment Relations Today     Hybrid Journal   (Followers: 4)
Energy Conversion and Economics     Open Access  
Energy Economics     Hybrid Journal   (Followers: 42)
Energy Prices and Taxes     Full-text available via subscription   (Followers: 6)
Enfoque : Reflexão Contábil     Open Access  
Engineering Economics     Open Access   (Followers: 4)
Enlace Universitario     Open Access  
Entrepreneurial Business and Economics Review     Open Access   (Followers: 8)
Entrepreneurship & Regional Development: An International Journal     Hybrid Journal   (Followers: 26)
Entrepreneurship and Sustainability Issues     Open Access  
Entrepreneurship Education and Pedagogy (EE&P)     Full-text available via subscription   (Followers: 1)
Environment and Development Economics     Hybrid Journal   (Followers: 43)
Environment and Urbanization     Hybrid Journal   (Followers: 11)
Environment, Development and Sustainability     Hybrid Journal   (Followers: 39)
Environmental Economics and Policy Studies     Hybrid Journal   (Followers: 5)
Environmental Engineering Science     Hybrid Journal   (Followers: 9)
Environmental Forensics     Hybrid Journal  
Estudios de Administración     Open Access  
Estudios Demográficos y Urbanos     Open Access   (Followers: 5)
Estudios economicos.     Open Access  
Estudos Econômicos     Open Access  
Ethiopian Journal of Business and Economics     Full-text available via subscription   (Followers: 1)
Etikonomi : Jurnal Ekonomi     Open Access  
Eurasian Business Review     Full-text available via subscription  
Eurasian Economic Review     Full-text available via subscription   (Followers: 1)
Eurasian Geography and Economics     Hybrid Journal   (Followers: 2)
EUREKA : Social and Humanities     Open Access  
EURO Journal of Transportation and Logistics     Open Access   (Followers: 12)
EURO Journal on Decision Processes     Hybrid Journal   (Followers: 1)
Eurochoices     Hybrid Journal   (Followers: 1)
EuroEconomica     Open Access   (Followers: 1)
EuroMed Journal of Business     Hybrid Journal  
European Business Review     Hybrid Journal   (Followers: 8)
European Competition Journal     Full-text available via subscription   (Followers: 15)
European Cooperation     Open Access  
European Economic Review     Hybrid Journal   (Followers: 98)
European Journal of American Culture     Hybrid Journal  
European Journal of Business and Management     Open Access   (Followers: 20)
European Journal of Development Research     Hybrid Journal   (Followers: 16)
European Journal of Health Economics     Hybrid Journal   (Followers: 24)
European Journal of Industrial Relations     Hybrid Journal   (Followers: 34)
European Journal of Management and Business Economics     Open Access   (Followers: 1)
European Journal of Operational Research     Hybrid Journal   (Followers: 26)
European Research on Management and Business Economics     Open Access   (Followers: 1)
European Review     Hybrid Journal   (Followers: 19)
Eutopía - Revista de Desarrollo Económico Territorial     Open Access  
Evaluation Journal of Australasia     Hybrid Journal  
Evolution & Development     Hybrid Journal   (Followers: 10)
Executive Journal     Open Access  
Experimental Economics     Hybrid Journal   (Followers: 23)
Facilities     Hybrid Journal   (Followers: 4)
Facta Universitatis, Series : Economics and Organization     Open Access  
Federal Grants & Contracts     Hybrid Journal   (Followers: 1)
FEU Academic Review     Open Access  
FIIB Business Review     Hybrid Journal  
Finance and Stochastics     Hybrid Journal   (Followers: 19)
Finance Contrôle Stratégie     Open Access   (Followers: 1)
Finance Research Letters     Hybrid Journal   (Followers: 8)
Fiscal Studies     Hybrid Journal   (Followers: 17)
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi     Open Access  
Folia Oeconomica Stetinensia     Open Access  
Forbes     Full-text available via subscription   (Followers: 22)
Forum Empresarial     Open Access  
Forum for Social Economics     Hybrid Journal   (Followers: 4)
Foundations and Trends® in Econometrics     Full-text available via subscription   (Followers: 6)
Foundations and Trends® in Entrepreneurship     Full-text available via subscription   (Followers: 8)
Foundations and Trends® in Finance     Full-text available via subscription   (Followers: 3)
Foundations and Trends® in Microeconomics     Full-text available via subscription   (Followers: 3)
Frontiers of Business Research in China     Open Access   (Followers: 1)
Futures     Hybrid Journal   (Followers: 15)
Futures & Foresight Science     Hybrid Journal   (Followers: 1)
Gadjah Mada International Journal of Business     Open Access  
Games     Open Access   (Followers: 4)
Games and Economic Behavior     Hybrid Journal   (Followers: 26)
Gaming Law Review and Economics     Hybrid Journal   (Followers: 3)
Ganesha Journal     Open Access  
Gender & Development     Hybrid Journal   (Followers: 71)
Gender, Work & Organization     Hybrid Journal   (Followers: 61)
German Economic Review     Hybrid Journal   (Followers: 8)
GESTÃO.Org - Revista Eletrônica de Gestão Organizacional     Open Access  
Gestión & Desarrollo     Open Access  
Global Advances in Business Communication     Open Access   (Followers: 5)
Global Business and Economics Review     Hybrid Journal   (Followers: 3)
Global Business and Organizational Excellence     Hybrid Journal   (Followers: 2)
Global Business Perspectives     Hybrid Journal   (Followers: 3)
Global Business Review     Hybrid Journal   (Followers: 6)
Global Economic Review     Hybrid Journal   (Followers: 8)
Global Finance Journal     Hybrid Journal   (Followers: 14)
Global Implementation Research and Applications     Hybrid Journal   (Followers: 2)
Global Journal of Economics and Business Studies     Open Access  
Global Journal of Flexible Systems Management     Hybrid Journal   (Followers: 1)
Global Strategy Journal     Hybrid Journal   (Followers: 7)
Gold Bulletin     Hybrid Journal  
Group Decision and Negotiation     Hybrid Journal   (Followers: 10)
Group Processes & Intergroup Relations     Hybrid Journal   (Followers: 8)
Growth and Change     Hybrid Journal   (Followers: 6)
GSI Journals Serie B : Advancements in Business and Economics     Open Access  
GVexecutivo     Open Access  

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Similar Journals
Journal Cover
Etikonomi : Jurnal Ekonomi
Number of Followers: 0  

  This is an Open Access Journal Open Access journal
ISSN (Print) 1412-8969 - ISSN (Online) 2461-0771
Published by UIN Syarif Hidayatullah Jakarta Homepage  [9 journals]
  • Nexus between Consumption, Income and Price Changes: Asymmetric Evidence
           from NARDL Mode

    • Authors: Raheel Gohar, Bisharat Hussain Chang, Omer Faruk Derindag, Zahida Abro
      Pages: 213 - 228
      Abstract: Previous research has primarily examined the link between price, income, and consumer spending using linear regression models. On the other hand, the latest evidence shows an asymmetric link among economic and financial variables. We contribute to the literature by employing a novel technique known as the asymmetric ARDL model. This approach is used to investigate the impact of favorable and unfavorable changes in income and prices on household consumption. The results show that higher income has a substantial and beneficial effect on household expenditures in the short term and long term. On the other hand, a fall in income has no impact on consumer spending. Moreover, for most developing countries, price adjustments have a negligible effect on consumer expenditures. Our findings suggest that implementing the same policy initiatives across periods of rising and falling income and prices may result in potential losses.JEL Classification: E31, F31, C22
      PubDate: 2022-06-24
      DOI: 10.15408/etk.v21i2.23339
      Issue No: Vol. 21, No. 2 (2022)
       
  • Diverse Outreach of Macroprudential Policy Effect on Household and
           Non-Financial Corporate Loan: An Indication of Macroprudential Policy
           Leak'

    • Authors: Khoirul Sukma, Akhmad Syakir Kurnia
      Pages: 229 - 238
      Abstract: Despite increasing awareness of the importance of countercyclical policies to overcome financial system instability, the potential leak of such policies comes to attention due to economic agents' risk-taking behavior. This paper aims to investigate the potential leaks of the policy. Using the Estimator General Method of Moments-difference (GMM-diff), we found evidence that macroprudential policies are less functional in controlling non-financial firms' credit growth than household credit growth. The result amplifies hesitation about the effectiveness of macroprudential policy caused by potential leaks coming from non-financial firms' risk-taking behavior. We also found that macroprudential policy in developing countries is less effective than in developed countries. Hence, the financial stability goal cannot rely solely on macroprudential policy. Instead, it needs support from other mutual policies, such as the capital control policy and transparent regulatory boundaries, to prevent partial risk shift from regulated financial institutions to unregulated, prevalent in the less developed financial system.JEL Classification: E42, E44, E52, E58 
      PubDate: 2022-06-24
      DOI: 10.15408/etk.v21i2.24304
      Issue No: Vol. 21, No. 2 (2022)
       
  • The Nexus among Agriculture Sector Development and Environmental
           Degradation in Emerging Economies

    • Authors: Buket Altınöz
      Pages: 239 - 250
      Abstract: This paper aims to determine the effect of agriculture sector
      development on CO2 emissions in 10 big emerging market
      economies. This relationship is tested for the first time for emerging
      economies by using the panel quantile regression approach. The
      results suggest that agricultural value-added mitigate emissions
      in lower, middle-lower, and upper quantile levels. This result
      implies that the agricultural sector is an effective policy tool
      in reducing pollution in these countries. Economic growth and
      natural resources rent have a positive impact on pollution. Financial
      development only has an emission-reducing effect at the middleupper
      quantile level, while globalization has a negative impact on
      CO2 emissions both in the middle-upper and upper quantiles.
      These results justify the consideration of heterogeneous effects and
      allow clear policy implications. Moreover, the critical importance
      of agricultural policies for environmental quality in these countries
      is emphasized with concrete evidence.JEL Classification: O13, Q56, C33
      PubDate: 2022-06-24
      DOI: 10.15408/etk.v21i2.25073
      Issue No: Vol. 21, No. 2 (2022)
       
  • Bangladesh and SAARC Countries: Bilateral Trade and Flaring of Economic
           Cooperation

    • Authors: Md. Abu Issa Gazi, Abdullah Al Masud, Razuan Ahmed Shuvro, Abu Ishaque Hossain, Muhammad Khalilur Rahman
      Pages: 251 - 268
      Abstract: The primary purpose of this study is to observe the economic and
      international trade relationships between Bangladesh and SAARC
      countries during the Fiscal Years 2015-2016 to 2020-2021. This
      research uses panel data to examine the relationship between
      the nature and direction of exports and economic growth.
      The researcher found that economic cooperation with SAARC
      countries impacted economic growth, but there was insufficient
      export adaptation. The study also showed that economic relations
      have strengthened in recent epochs, and bilateral trade has
      increased compared to previous years with SAARC countries.
      The obtained results also showed that Bangladesh has suffered
      from a long-standing trade imbalance with India and is in a
      good position with Afghanistan, Sri Lanka, Bhutan, Maldives,
      Nepal, and Pakistan. Our findings are beneficial for international
      trade stakeholders and suggest that steps should be taken to
      increase exports to reduce the trade deficit. Concern authorities
      should be more aware of the expansion of trade facilitation and
      infrastructure development.JEL Classification: F5, F18, F23, F50, M16
      PubDate: 2022-06-24
      DOI: 10.15408/etk.v21i2.24353
      Issue No: Vol. 21, No. 2 (2022)
       
  • Do Tax Policies in Nigeria Have Similar Implications for the Manufacturing
           Sector Output'

    • Authors: Musa Abdullahi Sakanko, Jeremiah Nshe Manomi, Abubakar Ijoko, Usman Abdulkareem Audu
      Pages: 269 - 280
      Abstract: The study examines whether tax policies in Nigeria have similar
      implications on the manufacturing sector’s output during the
      1994Q1-2020Q4 period using the ARDL bounds testing approach.
      The bounds testing result suggests the presence of cointegration
      between tax policies and the manufacturing sector output. Further,
      the estimation results demonstrate that company income tax (CIT)
      and import tax are positively related to manufacturing sector
      output. In contrast, value-added tax (VAT) has a negative effect
      on the manufacturing sector output, both in the short- and longterm.
      In addition, the results of the Granger causality test indicate
      a unidirectional causal relationship running from tax policies to
      the manufacturing sector output and not vice versa. Thus, policies
      and measures are recommended to prioritize the CIT and import
      tax, review the assortment in the VAT, and ensure accountability
      and transparency in the tax system.JEL Classification: C32, L60, H22
      PubDate: 2022-06-24
      DOI: 10.15408/etk.v21i2.25118
      Issue No: Vol. 21, No. 2 (2022)
       
  • Governance and Bank Performance: Does Bank Risk Matter '

    • Authors: Estu Widarwati, Soni Karmila, Nunik Nurmalasari
      Pages: 281 - 294
      Abstract: Governance becomes a guideline for the banking management system and is essential for banking survival during regular economic crises. We investigate the impact of governance on performance in the Indonesians' conventional and examine the mediating role of bank risk in bank governance and performance relationship. The samples are 18 conventional banks listed on Indonesia Stock Exchange (IDX) from 2014 to 2021 and analyzed using panel data regression and sobel test. We find the risk of state-own bank higher than private bank and foreign bank that could leads to lower performance. Then the results indicate that board size and board age influence bank risk and bank performance. Banks should consider the board size for efficiency and also the maximum standard of their directors' age based on arguments related to innovation-based work productivity in the competitive banking industry. The subsequent exploration of banking governance research is needed by examining the differences in bank ownership and bank characteristics linked to bank risk which is strong evidence as mediation in this study.JEL Classification: G20, G30, G32, G34
      PubDate: 2022-06-24
      DOI: 10.15408/etk.v21i2.24364
      Issue No: Vol. 21, No. 2 (2022)
       
  • The Impact of Paternalistic Leadership on Innovative Work Behavior. A Test
           of Mediation Model.

    • Authors: Tayaba Patel, Haroon Bakari
      Pages: 295 - 312
      Abstract: Leadership is a paramount factor in enhancing employee innovation and creativity. This study aims to test the impact of paternalistic leadership (PL) on employees’ innovative work behavior (IWB) and to check the mediating role of employee Psychological Safety (PS). Using positivistic philosophy and a deductive approach, this study has employed a convenience sampling technique to collect data through questionnaires from 317 employees working in the Textile and IT industries. Partial Least Square Structural equation modeling (PLS-SEM) is used to analyze the data. Findings suggest that psychological safety was positively related to innovative work behavior and psychological safety mediated this link. This study is among very few studies that have tested the paternalistic leadership style in the innovative context of Pakistan. A major contribution for practitioners is to know that paternalistic leadership will enhance employee innovative work behavior through psychological safety. Moreover, data from the textile and software industries also increased the relevance and originality of this study.JEL Classification: J24, J28, O31, L67, L86
      PubDate: 2022-06-24
      DOI: 10.15408/etk.v21i2.21602
      Issue No: Vol. 21, No. 2 (2022)
       
  • Circular Economy Business Models in the Micro, Small, and Medium
           Enterprises: A Review

    • Authors: Astadi Pangarso, Kristina Sisilia, Yahya Peranginangin
      Pages: 313 - 334
      Abstract: MSME business should be built based on circular economy (CE)-
      based business models. The purpose of this article is to present
      a review of several articles that have been published in Scopus
      discussing the CE-based business model and MSMEs to find
      research gaps and future research agendas. It used some tools of the
      theoretical assay, such as bibliometric analysis, systematic literature
      review, theory, context, and characteristic methodology (TCCM).
      The paper outlines all findings of analyzed literature about CE’s
      business model applied by MSME in the Scopus document until
      June 2021. The findings of this study provided more high-quality
      evidence about research and practical gaps regarding the CE-based
      business model and MSME, which needs more research focuses
      on market desirability in the future and more understanding of
      internal processes in MSME’s case studies. The implication of this
      article is to provide a future research agenda based on a collection
      of research gaps as a basis for empirical research.JEL Classification: L26, M10, Q56
      PubDate: 2022-06-24
      DOI: 10.15408/etk.v21i2.24052
      Issue No: Vol. 21, No. 2 (2022)
       
  • How Corporate Social Responsibility Enhance Banking Sector Customer
           Loyalty in Digital Environment' An Empirical Study

    • Authors: Muddassar Sarfraz, Muhammad Ibrahim Abdullah, Samina Arif, Jasim Tariq, Ilknur Ozturk
      Pages: 335 - 354
      Abstract: This study examines the relationship between corporate social responsibility (CSR) perceptions and customer loyalty in the banking sector while considering the mediating effects of customer satisfaction, corporate image, corporate reputation, service quality between CSR activities and customer loyalty. A self-administered survey was conducted on the banking customers in Pakistan. Based on 221 customers' data, the analysis was performed using the structural equation modeling (SEM) approach. The study results show that CSR positively influences customer loyalty in the banking sector, customer satisfaction, corporate image, and service quality affect the customer-business relationship. Notably, a new finding from the study highlights the importance of the mediating role of corporate image and service quality in enhancing the effect of CSR on customer satisfaction. The research findings provide valuable insights to banks in developing counties on developing a CSR strategy to strengthen customer loyalty.JEL Classification: M19, L21, M10, D22
      PubDate: 2022-06-24
      DOI: 10.15408/etk.v21i2.24548
      Issue No: Vol. 21, No. 2 (2022)
       
  • Islamic Fintech Research: Systematic Review using Mainstream Databases

    • Authors: Egi Arvian Firmansyah, Budi Harsanto
      Pages: 355 - 368
      Abstract: The number of Islamic financial technology (fintech) study grows
      along with technological advancement and fintech itself. This
      study aims to review the studies on Islamic fintech published
      in the journals indexed by Scopus and Web of Science using a
      systematic literature review approach. As shown in the framework
      proposed in this study, we found five elements of the entire
      observed papers. The customer has been the most discussed
      element among researchers of Islamic fintech. As Islamic fintech is
      still in the early stage of development, no study in our observed
      documents discusses operations. It is one of the essential elements
      to be investigated, seeing the dynamic of the business-operating
      environment. This paper contributes to the literature by providing
      an up-to-date review. It is among the first reviews on this subject
      using the major academic databases and offering a more holistic
      framework than previous studies.JEL Classification: F65, Z12
      PubDate: 2022-06-24
      DOI: 10.15408/etk.v21i2.24602
      Issue No: Vol. 21, No. 2 (2022)
       
  • Islamic Philantropy Adaptation Towards Financial Social Exclusion Among
           Independen Oil Palm Smallholder

    • Authors: Khairul Anwar Mohd Nor, Mohd Adib Ismail, Muhammad Hakimi Mohd Shafiai, Khairunnisa Hasbullah, Mohd Noor Mohd Ali
      Pages: 369 - 382
      Abstract: Social exclusion among independent smallholders of the oil palm sector is a socioeconomic problem that is closely linked to the incidence of poverty and economic inequality. Although there are several Islamic banking institutions that provide micro credit to the farmers, but not received much response due to lack of attractiveness and non-competitive features especially to independent smallholder. Therefore, other channels like philanthropy are seen as an alternative for smallholder empowerment in the form of integration between zakat business capital, and business incubators as mechanisms to address these issues. The objective of this study is to examine the role of Islamic philanthropic instruments of zakat and waqf in addressing the problem. The methods used in this study are based on qualitative approach like research interviews, observations, written expert experiences, and research publications. The findings provide valuable insights for stakeholders into Islamic philanthropy role and the importance of exposure in improving ISH performance, which could help them in (re-) align their agricultural practices and formulating strategies for industry player’s guidance.JEL Classification: A13, G21, J24, Q02, Z12
      PubDate: 2022-06-24
      DOI: 10.15408/etk.v21i2.18677
      Issue No: Vol. 21, No. 2 (2022)
       
  • Purchase Intention of Halal Cosmetics: The Mediating Role of Attitude

    • Authors: Maghfira Rizky Maulani, Nuryakin Nuryakin, Nur Hidayah
      Pages: 383 - 398
      Abstract: This study investigates the effect of knowledge, religiosity, and
      attitude on purchase intention. A more comprehensive study
      model is considered an effort to add to the literature on the study
      of halal cosmetics, which is still very limited amid the progress of
      the halal cosmetics industry in Indonesia. The millennial sample
      was used in this study and then analyzed using SEM. According
      to the result, knowledge did not significantly impact purchase
      intentions but played an essential role in influencing attitudes.
      Meanwhile, religiosity has been proven to significantly impact and
      contribute the most to determining purchase intention but was
      insignificant in influencing attitudes. Finally, the result also found
      that attitudes mediated the influence of knowledge and religiosity
      on purchase intention. For this reason, industry players should
      pay more attention to religiosity in promoting their products.
      Consumers must be given additional knowledge to influence
      positive consumer behavior, encouraging purchase intention. The
      implication of this study is limited to the millennial sample of
      the halal cosmetics product in Indonesia.JEL Classification: M31, M37
      PubDate: 2022-06-24
      DOI: 10.15408/etk.v21i2.24131
      Issue No: Vol. 21, No. 2 (2022)
       
  • Do Fraud Hexagon Components Promote Fraud in Indonesia'

    • Authors: Dio Alfarago, Azas Mabrur
      Pages: 399 - 410
      Abstract: This study provides information about the likelihood of the nature
      of fraud companies so that investors and stakeholders can make
      better decisions. The Beneish model and the fraud theory are
      two well-developed ideas for understanding fraud motivations
      and detecting earnings manipulation in a corporation. Unlike
      previous studies using the fraud triangle, this study uses the latest
      theory (the fraud hexagon) perspective to detect fraud actions.
      Thus, this study aims to examine the applicability of the fraud
      hexagon components in combination with the M-score from
      the Beneish model. Seventy-six manufacturing firms listed on
      Indonesia Stock Exchange from 2015 to 2019 were chosen as
      samples. The findings confirmed that enterprises with fraud tend
      to: be more financially stable, be more leveraged, have higher
      profitability, have cooperation projects with the government, have
      more related-party transactions, have more auditor changes, be
      less liquid, less changing directors, be less supervised, and less
      display CEO.’s picture.JEL Classification: K40, K42
      PubDate: 2022-06-24
      DOI: 10.15408/etk.v21i2.24653
      Issue No: Vol. 21, No. 2 (2022)
       
  • Tax Avoidance Mediated by Constitutional Ownership as Moderating Variables

    • Authors: Feryal Amima Widadi, Bambang Subroto, Aulia Fuad Rahman
      Pages: 411 - 430
      Abstract: This study analyzes Tax Avoidance Mediated by Institutional
      Ownership as a Moderating Variable. The analytical method
      used is Partial Least Square (PLS), with a sample of seventyseven
      food and beverage manufacturing companies listed on the
      IDX for 2014 - 2020. The findings of this study show that
      thin capitalization, profitability, and return on assets (ROA) on
      tax avoidance are influenced by institutional ownership. This
      condition is one of the challenging issues to overcome in terms
      of tax avoidance for manufacturing companies in the food and
      beverage sector of the food and beverage sector listed on the
      Indonesia Stock Exchange. The results of this study can be used
      as a reference in making decisions for company owners and
      managers. Before investing their shares, investors will evaluate
      whether tax avoidance by the company will provide benefits to
      overcome the tax burden or vice versa.JEL Classification: H26, E43, D24, G32
      PubDate: 2022-06-24
      DOI: 10.15408/etk.v21i2.25799
      Issue No: Vol. 21, No. 2 (2022)
       
  • Factors Affecting Credit Growth of Vietnamese Commercial Banks

    • Authors: Thanh Tung Diep, Van Thuan Nguyen
      Pages: 431 - 440
      Abstract: This research analyzes the factors that affect the credit growth
      of the Vietnamese commercial banking system. This study use
      data from the annual reports and financial statements of 16
      commercial banks listed on the HOSE, HNX, and UPCOM
      exchanges that have operated continuously from 2011 to 2020.
      Two linear regression models were employed with two dependent
      variables: the credit growth rate and credit size. The findings
      indicate that credit size in the previous period, the annual
      growth rate of capital mobilization, bank size, and return on
      assets (ROA) positively affect the credit growth of Vietnamese
      commercial banks while liquidity ratio negatively affects them.
      Also, the bad debt ratio’s effect on credit growth is unclear. Hence,
      some suggestions and recommendations are given for commercial
      banks to maintain stable, safe, and sustainable credit growth.JEL Classification: G21, E50, E52
      PubDate: 2022-06-24
      DOI: 10.15408/etk.v21i2.25559
      Issue No: Vol. 21, No. 2 (2022)
       
 
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