Journal of Emerging Economies and Islamic Research最新文献

{"title":"The effect of intellectual capital and shariah supervisory boards on social performance of Islamic banks","authors":"B. Pratama, Amrizah Kamaluddin, S. Saad","doi":"10.24191/jeeir.v9i3.14596","DOIUrl":"https://doi.org/10.24191/jeeir.v9i3.14596","url":null,"abstract":"This study examined Islamic banks' social performance by considering Intellectual Capital (IC) and Shariah Supervisory Boards (SSB) as antecedents. More specifically, it examined the antecedents that can exert the role of IC and governance mechanism of SSB in enhancing Islamic banks’ social performance. Therefore, this study empirically analyzed the effect of IC and SSB on social performance in Indonesian Islamic banks with a sample of 14 Islamic banks throughout the period 2008-2019. To test the research hypotheses, panel data regression model analysis was applied. The results did not establish a positive impact of intellectual capital on the banks’ social performance. This result indicated that the size of intellectual capital might not lead to better social performance. This outcome may be due to IC still being the focus of financial performance such that it has not been utilized to optimize the social performance of Islamic banks. The results also showed that SSBs have a positive effect on social performance. It can be concluded that Supervisory Boards could monitor the social activities conducted by Islamic banks, leading to an improvement in the activities. This study helps to bolster the understanding of the role of IC and SSB governance in enhancing the social performance function of Islamic banks.","PeriodicalId":222326,"journal":{"name":"Journal of Emerging Economies and Islamic Research","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131081874","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"When tax practitioners file their personal tax returns: Do attitude, social norms, and perceptual control matter?","authors":"Siti Nurfarhana Mohamad Dzulkifli, Seri Ayu Masuri Md Daud","doi":"10.24191/jeeir.v9i3.14983","DOIUrl":"https://doi.org/10.24191/jeeir.v9i3.14983","url":null,"abstract":"Tax revenue is a key source of income for most countries in the world. To maximize tax revenue, it is critical that taxpayers comply with relevant tax laws particularly in a self-assessment filing system. Alas, many countries are still grappling with tax evasion or even tax avoidance issue. A key challenge is tax compliance behavior remains a complex and perplexing topic. While a lack of tax knowledge is pertinently attributable to unintentional non-compliance, the causes of intentional non-compliance are far from clear. This study aims to investigate the factors associated with intentional tax non-compliance by ruling out the variation in tax knowledge explanation. In so doing, this study employs a sample of respondents deemed conversant with tax knowledge. More specifically, this study surveys 104 tax practitioners in Malaysia using a convenience sampling technique and utilizes the theories of planned behavior and free trait to explore how they behave when filing their personal tax returns. The findings suggest only subjective norms is significantly linked to their tax compliance behavior. This study extends the literature on the role of individual factors on tax compliance behaviour among tax practitioners acting in a different persona.","PeriodicalId":222326,"journal":{"name":"Journal of Emerging Economies and Islamic Research","volume":"130 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116057118","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The effect of leadership style and innovation capital on SMEs sustainability performance from a managerial perspective","authors":"Hazlina Hassan, Amrizah Kamaluddin, S. Saad, N. Samad","doi":"10.24191/jeeir.v9i3.14755","DOIUrl":"https://doi.org/10.24191/jeeir.v9i3.14755","url":null,"abstract":"Small and medium enterprises (SMEs) face various challenges in sustaining their operations in the global business competition. In line with the resource-based view (RBV), SMEs need to utilize their available assets, including the right leadership style and innovative initiatives, to create a competitive pursuit of sustainability performance. An effective leadership style should be adaptable and flexible, manifesting in different scenarios of varying leadership behaviors. Meanwhile, innovation capital is a valuable asset that may help businesses create value in today's economy and encourage employees to be more creative. However, there has been little empirical research on the impact of leadership styles and innovative capital on sustainability performance from the emerging economies perspective. Hence, this study aimed to test the relationship between innovation capital, leadership styles, and sustainability performance of SMEs. Data were collected from 111 SMEs in Malaysia and analyzed using IBM SPSS. The results revealed that leadership styles and innovation capital have significant positive relationships with sustainability performance. This study contributes to the literature on the sustainability performance of SMEs and helps leaders strategize the appropriate leadership approaches and innovation capital to achieve sustainable performance.","PeriodicalId":222326,"journal":{"name":"Journal of Emerging Economies and Islamic Research","volume":"406 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123554946","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Halal food certification and business excellence: A conceptual paper","authors":"Zuhayr Khan Mustun","doi":"10.24191/jeeir.v9i3.13987","DOIUrl":"https://doi.org/10.24191/jeeir.v9i3.13987","url":null,"abstract":"The crux of this paper is to hypothesize that Halal food certification improves business excellence, by way of a conceptual framework highlighting the connectivity between both elements. There have been numerous studies focusing on Halal food certification and business excellence along different perspectives, yet there is a scarcity of research that explicitly studied both aspects together. As far as the methodological approach is concerned, analysis of various secondary sources related with the keywords and topic has been adopted. The paper takes the EFQM (European Foundation for Quality Management) model as the groundwork for discussion within the Halal food sector. Based on the literature review, it is propounded that Halal food certification can boost business excellence on the grounds of ethical leadership, holistic strategic thinking and planning, enhanced people management, fortified B2B partnership, effective logistics and supply chain management, and maximised accrued results (customer, people, society and business). The theoretical foundation of this study can support further in-depth research on both elements, and given its conceptual nature, the framework should be empirically tested.","PeriodicalId":222326,"journal":{"name":"Journal of Emerging Economies and Islamic Research","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128653211","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Environmental management practices in the SME hospitality industry: Mediating impact of managers' commitment to institutional pressures and EMS implementation.","authors":"H. Hamzah, M. S. Ab. Karim, Yuhanis Abdul Aziz, Azilah Kasim","doi":"10.24191/jeeir.v9i3.11557","DOIUrl":"https://doi.org/10.24191/jeeir.v9i3.11557","url":null,"abstract":"Despite the growing concern for Environmental Management Systems (EMS) in the hospitality industry, the relationship between institutional pressures and environmental management implementation is rarely examined in the small- and medium-scale enterprise hotels (SMEHs) context. Concerning the impact of tourism activities on the environment has been increasing; unfortunately, many hotels are unwilling to develop an EMS, probably due to a lack of resources and knowledge. Little attention has been devoted, especially among the SMEHs in Malaysia. The primary purpose of this study was to investigate the effects of institutional pressures on the SMEH environmental management implementation in addition to determining the manager’s commitment as mediating factor. Quantitative research was conducted in this study to establish how managers deal with specific situations using the environmental management system. A total of 313 managers were randomly selected from a total of 1695 registered SMEHs in Malaysia. The results were analyzed using Partial Lease Square-Structural Equation Modeling (PLS-SEM) software version 3.2.8 to validate the proposed model and Bootstrapping test to determine the mediation effects of the manager’s perceived benefits and commitment. The initial observation suggested that the majority of the managers implemented the environmental management system were due to regulatory pressures and customer’s pressures. Meanwhile, a smaller group of managers were also keen on the EMS implementation due to their attributes in which they are well aware of the benefits of the system. However, the business owners were found to have relatively low engagement with the environmental agenda. This research aims to contribute to the management and operation advancement towards developing thinking, practice and research within the SMEH industry in Malaysia. Therefore, the findings of this study could provide a framework for assessing existing SMEH industry perceptions and willingness to implement the EMS for a better and sustainable hospitality practice, especially from the decision makers’ point of view.","PeriodicalId":222326,"journal":{"name":"Journal of Emerging Economies and Islamic Research","volume":"106 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128060079","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Non-Muslim travelers influence in choosing halal food","authors":"M. Mahdzar, Nur Aqila Izzatie Zainudin, Ummi Fadzillah Abd Halim, Alia Fasha Afazal","doi":"10.24191/jeeir.v9i3.13328","DOIUrl":"https://doi.org/10.24191/jeeir.v9i3.13328","url":null,"abstract":"This study aims to examine the factors influencing non-Muslim travellers in choosing halal food in Malaysia. This study used judgmental sampling, and about 384 are randomly selected but only applicable to local non-Muslim travellers. Questionnaires were distributed to respondents at five Malay delicacy restaurants in Kuala Lumpur and were used for data analysis. The statistical analysis for social science (SPSS) was used to analyse and interpret. Regression results show a significant positive relationship between factors of food assurance, acculturation and personality traits in influencing non-Muslim travellers choosing halal food. Of these three factors, food assurance proved to have the most significant impact on halal food choice. The implications and limitations of the study are also discussed.","PeriodicalId":222326,"journal":{"name":"Journal of Emerging Economies and Islamic Research","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121477196","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Mobile payment and e-wallet adoption in emerging economies: A systematic literature review","authors":"Faten Aisyah Ahmad Ramli, Muhammad Iskandar Hamzah","doi":"10.24191/jeeir.v9i2.13617","DOIUrl":"https://doi.org/10.24191/jeeir.v9i2.13617","url":null,"abstract":"Against the backdrop of greater smartphone and internet penetration across the emerging markets, electronic wallet (e-wallet) has emerged as a reliable and well-known digital payment method. The main purpose of this paper is to review the growing volume of studies on e-wallet adoption in this region. E-wallet is widely used worldwide, but it has yet to become mainstream in developing countries, including Malaysia. Hence, scholars have conducted numerous studies on e-wallet use, but there seems to be a lack of consensus on the predictors influencing its adoption. This study examines these publications to analyze the potential research gaps, offer a multi-stakeholder eco-system framework and make recommendations for future research. We retrieved scholarly articles on E-Wallet adoption published from 2016-2021 through the Google Scholar and Scopus database. After the screening process in which some papers were excluded, 77 previous studies were reviewed regarding the methodology, findings and adaptation of theories/models. Considering that a large portion of the studies are grounded based on the technology acceptance framework and typically involved drivers and enablers, we call for a distinct approach that draws in other factors into the equation. For instance, future research may divulge the inhibitors to E-wallet adoption and incorporate the external environment and consumer psychological factors as potential predictors.","PeriodicalId":222326,"journal":{"name":"Journal of Emerging Economies and Islamic Research","volume":"148 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123426696","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Islamic estate planning in the industrial revolution 4.0 era: Issues and challenges","authors":"Muhamad Mu'izz Abdullah, Siti Noor Farahin M. Fariddudin, Nasrul Hisyam Nor Muhamad, Abdul Bari Awang","doi":"10.24191/jeeir.v9i2.12413","DOIUrl":"https://doi.org/10.24191/jeeir.v9i2.12413","url":null,"abstract":"The development of the Industrial Revolution 4.0 has contributed to creating various technologies for economic progress. This includes the field of Islamic estate planning, such as will and trust. However, the technology developed to meet the Muslim community's property planning needs is still in its infancy until now. Therefore, the purpose of this study is to investigate the issues and challenges faced by trust institutions in Malaysia in facing Islamic estate planning in the Industrial Revolution 4.0 era. This study uses a content analysis approach by reviewing and analyzing previous Islamic estate planning studies.  To achieve the goals of the study, this study refers to the classical and secondary sources in the field of expert. Furthermore, five official websites from 5 trust institutions; Amanah Raya Berhad (ARB), as-Salihin Trustee Berhad, Wasiyyah Shoppe Berhad, MyAngkasa Berhad and the Islamic Religious Council (Selangor) (MAIN) were analyzed to obtain information on the current will and trust practice. Several representatives of officials from each selected institution were interviewed to obtain more accurate information. The study found that the implementation of Islamic estate planning through digital technology in line with the era of Industrial Revolution 4.0 is still in the early stage, starting only from 2018. This is because its manual implementation through human resources is still required while manual trust documentation is still maintained. Therefore, it is hoped that the trust institutions may provide new mechanisms and fresher innovations in encouraging the community to implement will and trust in line with Industrial Revolution 4.0","PeriodicalId":222326,"journal":{"name":"Journal of Emerging Economies and Islamic Research","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129930756","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Influence of COVID-19's active cases on Malaysia's key economic performance indicators","authors":"A. Mustaffa, N. S. Z. Abidin, Noryati Ahmad, Emmanuel Abiodun Ogundare","doi":"10.24191/JEEIR.V9I1.12736","DOIUrl":"https://doi.org/10.24191/JEEIR.V9I1.12736","url":null,"abstract":"The COVID-19 outbreak was a rare and unprecedented phenomenon. Hence, the pandemic forces the world economy to react unpredictably. Governments worldwide have undertaken several precautions, including social distance measures, public awareness programs, policies on testing and quarantine, and financial aid packages. Using endogenous growth theory, this paper examines the impact of COVID-19 towards Malaysia key economic indicator's performance using univariate regression analysis based on daily time series data from 1 January 2020 to 30 September 2020. Besides, this paper is also forecasting the upcoming three months of Malaysia's key economic indicator performance from October to December 2020, by using linear trend forecasting model. The results indicate that COVID-19 significantly impacted the unemployment rate, gross domestic product (GDP), consumer price index (CPI), foreign exchange rate (FOREX), and stock market index performance in Malaysia. The results of projecting the upcoming three months trends were forecasted to increase unemployment, GDP, FOREX, and stock market index performance. Instead, the CPI is expected to decrease. Furthermore, this paper provides four contributions in the later section.","PeriodicalId":222326,"journal":{"name":"Journal of Emerging Economies and Islamic Research","volume":"104 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132306297","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Determinants of Islamic Bank Credit Risk in ASEAN Countries","authors":"Kamarudin Othman, J. Laidin, N. Ismail.","doi":"10.24191/jeeir.v8i3.8851","DOIUrl":"https://doi.org/10.24191/jeeir.v8i3.8851","url":null,"abstract":"Ialamic banking system have been establish more than 30 years ago around the world. However, until today it still facing a lot of obstacles especially in term of credit risk. Thus, the aims of this study is to examine the external (macroeconomic) and internal economic factors that influencing Islamic bank credit risk in ASEAN countries. By using 29 of Islamic banking data in ASEAN from years 2011 until 2018, panel data model was applied in this study. The results from the long run regression of FLOMS, DLOS and PMG suggest management efficiency (MGT) and capital ratio (CR) are the internal factors affects the credit risk of  ASEAN Islamic bank. Economic growth, inflation and interest rates are external factors that also found could influencing the Islamic bank credit risk. More research ought to be carried out so that one can understand how credit risk is created in Islamic banking. The finding obtained will provide the further understanding of how Islamic banks should tackle the obstacles they face in order to manage their credit risk","PeriodicalId":222326,"journal":{"name":"Journal of Emerging Economies and Islamic Research","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128309306","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}