IJIBE International Journal of Islamic Business Ethics最新文献_第8页

THE IMPACT OF IJARAH/LEASE FINANCING ON MALAYSIAN ISLAMIC BANK PERFORMANCE ijarah /租赁融资对马来西亚伊斯兰银行业绩的影响

IJIBE International Journal of Islamic Business Ethics Pub Date : 2021-06-30 DOI: 10.32890/ijib2021.6.1.4

Mohamud Said Yusuf, M. Isa

引用次数: 2

THE EFFECT OF AMIL’S ISLAMIC CHARACTERISTICS ON THE QUALITY OF FINANCIAL REPORTING OF ZAKAT MANAGEMENT ORGANIZATIONS (ZMO): GOOD GOVERNANCE AS INTERVENING VARIABLE 伊斯兰教特征对天课管理组织(zmo)财务报告质量的影响:善治作为中介变量

IJIBE International Journal of Islamic Business Ethics Pub Date : 2021-06-30 DOI: 10.32890/ijib2021.6.1.2

Abrar Nawas, Y. Z. Basri, Tatik Mariyanti, Zulhelmy Zulhelmy

{"title":"THE EFFECT OF AMIL’S ISLAMIC CHARACTERISTICS ON THE QUALITY OF FINANCIAL REPORTING OF ZAKAT MANAGEMENT ORGANIZATIONS (ZMO): GOOD GOVERNANCE AS INTERVENING VARIABLE","authors":"Abrar Nawas, Y. Z. Basri, Tatik Mariyanti, Zulhelmy Zulhelmy","doi":"10.32890/ijib2021.6.1.2","DOIUrl":"https://doi.org/10.32890/ijib2021.6.1.2","url":null,"abstract":"The objective of this research is to analyze the effect of Amil's Islamic Characteristics on Quality of Financial Reporting and Good Governance as an Intervening Variable in Zakat Management Organizations (ZMO). The research used the Structural Equation Modeling-Partial Least Square (SEM-PLS) method with SmartPLS software to analyze data from 204 samples of commissioners and administrators of Zakat Management Organization. The results show that the character of trustworthiness, professionalism, and good governance had a positive and significant effect on the quality of Financial Reporting. In contrast, Islamic religiosity has no impact on the quality of financial reporting. The results also show that Islamic religiosity, trustworthiness, and professionalism had a positive and significant effect on good governance. Good governance played a role in mediating the influence of trustworthiness on the quality of Financial Reporting. The research findings provide managerial implications for ZMO and the government to utilize Islamic religiosity and character of trustworthiness as qualitative standards in Amil recruitment. Furthermore, it allows them to create and set Amil’s professional competency standards, including the fields of accounting and management, and provide Amil professional certification as well as establish Amil Professional Associations.","PeriodicalId":33481,"journal":{"name":"IJIBE International Journal of Islamic Business Ethics","volume":"79 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86520586","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}

引用次数: 0

ANALYSING THE DRIVERS AFFECTING THE INTENTION TO USE ONLINE ZAKAT PAYMENT AMONG MUSLIM IN SHAH ALAM, SELANGOR 分析影响雪兰莪州沙阿南穆斯林使用在线天课支付意愿的驱动因素

IJIBE International Journal of Islamic Business Ethics Pub Date : 2021-06-30 DOI: 10.32890/ijib2021.6.1.3

Noryati Ahmad, Roszahira Idayu Roslin, Nur Fatin Syahira Nazrin

{"title":"ANALYSING THE DRIVERS AFFECTING THE INTENTION TO USE ONLINE ZAKAT PAYMENT AMONG MUSLIM IN SHAH ALAM, SELANGOR","authors":"Noryati Ahmad, Roszahira Idayu Roslin, Nur Fatin Syahira Nazrin","doi":"10.32890/ijib2021.6.1.3","DOIUrl":"https://doi.org/10.32890/ijib2021.6.1.3","url":null,"abstract":"In today’s business world, the traditional ways of doing business are rapidly being replaced with online transactions. More and more companies realise that they need to digitalize their operation processes to keep abreast with the local and foreign competitors. This practice is no exception to zakat institutions in Malaysia when they must seize this technology evolution to ease the zakat payers in fulfilling the obligation as Muslim via online payment system. This study aims to identify the determinants affecting the intention to use online zakat payment among Muslim in Shah Alam, Selangor. A structured questionnaire is distributed to 300 Muslim respondents Muslim using a convenience sampling technique. The results of the estimated multiple regression show that perceived usefulness, perceived ease of use and security and privacy critical drivers of intention to use online zakat payment while no significant relationship was found between trust and amount of information to use online zakat payment. Thus, the empirical findings of this study provide a point of reference to zakat institutions to leverage the usefulness and ease of use of the online collection zakat system to increase zakat collections. Additionally, the institution must also beef up its security and privacy of users to alleviate the acceptance of online system usage.","PeriodicalId":33481,"journal":{"name":"IJIBE International Journal of Islamic Business Ethics","volume":"363 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82995837","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}

引用次数: 2

MODEL NIAT UNTUK BERJAYA DALAM KALANGAN PERUSAHAAN KECIL SEDERHANA MUSLIM: TINJAUAN BERDASARKAN KEPADA PENDEKATAN TEORI KELAKUAN TERANCANG (TPB)

IJIBE International Journal of Islamic Business Ethics Pub Date : 2021-06-30 DOI: 10.32890/ijib2021.6.1.1

M. A. Abdullah, Mohd Fauzi Abu Hussin

{"title":"MODEL NIAT UNTUK BERJAYA DALAM KALANGAN PERUSAHAAN KECIL SEDERHANA MUSLIM: TINJAUAN BERDASARKAN KEPADA PENDEKATAN TEORI KELAKUAN TERANCANG (TPB)","authors":"M. A. Abdullah, Mohd Fauzi Abu Hussin","doi":"10.32890/ijib2021.6.1.1","DOIUrl":"https://doi.org/10.32890/ijib2021.6.1.1","url":null,"abstract":"PKS di Malaysia mempunyai peranan penting kepada negara memandangkan sumbangan yang signifikan kepada KDNK pada tahun 2020 serta boleh dianggap sebagai tulang belakang kepada ekonomi negara. Daripada aspek pemilik atau pengurus, niat untuk berjaya dalam perniagaan PKS berperanan dalam menentukan arah tujuan PKS pada masa hadapan dan ini memberi impak kepada prestasi perniagaan PKS. Artikel ini cuba membincangkan faktor penentu kepada niat untuk berjaya dalam kalangan PKS Muslim di Malaysia. Selain itu, artikel ini cuba membincangkan peranan pemboleh ubah demografi terhadap niat untuk berjaya dalam kalangan pengurus dan pemilik perusahaan kecil dan sederhana (PKS) Muslim. Bagi mencapai objektif kajian, TPB (Teori Kelakuan Terancang) diaplikasi dengan menganalisis kajian lepas dengan mencadangkan beberapa penentu kepada Kelakuan Tingkah laku (PBC) terhadap niat untuk berjaya dalam kalangan PKS Muslim. Seterusnya, kajian cuba membincangkan peranan LKI dan demografi dalam model penentu kepada niat untuk berjaya dalam kalangan PKS Muslim dengan menganalisis pemboleh ubah umur, pendidikan dan jantina dalam model kajian. Kajian ini diharap dapat menyumbang kepada teori berkaitan PKS untuk kajian akan datang.","PeriodicalId":33481,"journal":{"name":"IJIBE International Journal of Islamic Business Ethics","volume":"7 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72470567","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}

引用次数: 0

Vol 6 No 1 (2021) 第六卷第1期(2021年)

IJIBE International Journal of Islamic Business Ethics Pub Date : 2021-06-30 DOI: 10.32890/ijib2021.6.1

引用次数: 1

Overcoming Religious Illiteracy: Towards a More Inclusive Approach to Islamic Bioethics 克服宗教文盲:对伊斯兰生命伦理学采取更包容的态度

IJIBE International Journal of Islamic Business Ethics Pub Date : 2021-05-18 DOI: 10.1163/24685542-12340063

Javad T. Hashmi (جواد ت. هاشمي)

引用次数: 1

Trust, Trusting and Trustworthiness in Ethical Discourse 伦理话语中的信任、信任与可信赖性

IJIBE International Journal of Islamic Business Ethics Pub Date : 2021-04-27 DOI: 10.1163/24685542-12340059

Nora S. Eggen

引用次数: 0

Aligning Medical and Muslim Morality: An Islamic Bioethical Approach to Applying and Rationing Life Sustaining Ventilators in the COVID-19 Pandemic Era 医学和穆斯林道德的统一:新冠肺炎大流行时期维持生命呼吸机应用和配给的伊斯兰生物伦理方法

IJIBE International Journal of Islamic Business Ethics Pub Date : 2021-04-15 DOI: 10.1163/24685542-12340061

A. Padela, M. Ali, Asim Yusuf

{"title":"Aligning Medical and Muslim Morality: An Islamic Bioethical Approach to Applying and Rationing Life Sustaining Ventilators in the COVID-19 Pandemic Era","authors":"A. Padela, M. Ali, Asim Yusuf","doi":"10.1163/24685542-12340061","DOIUrl":"https://doi.org/10.1163/24685542-12340061","url":null,"abstract":"\u0000The COVID-19 pandemic has spurred policymakers and religious leaders to revisit age-old questions about the ethics of pandemic control, the just allocation of scarce resources, and preparing for death. We add to these conversations by discussing the use of mechanical ventilation for COVID-19 patients. Specifically, we address the following: For Muslim patients/families when is it permissible to forgo mechanical ventilation? For Muslim clinicians, what circumstances justify the withholding or withdrawing of mechanical ventilation from patients? And for policymakers, is there an Islamically-justifiable rubric for allocating mechanical ventilation to patients in times of scarcity? Our Islamic bioethical analyses connect biostatistical data and social contexts with ethico-legal constructs to bridge the epistemic theories of biomedicine and the Islamic legal tradition. They reveal that forgoing mechanical ventilation is permissible for Muslims, that there are several conditions that allow for Muslim clinicians to justify withholding and withdrawing mechanical ventilation, and also several policy rubrics for ventilator allocation that would be justifiable.","PeriodicalId":33481,"journal":{"name":"IJIBE International Journal of Islamic Business Ethics","volume":"49 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86074381","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}

引用次数: 3

The Etymological Path to Moral Meaning: Adam and the Names 道德意义的词源学路径:亚当和名字

IJIBE International Journal of Islamic Business Ethics Pub Date : 2021-04-15 DOI: 10.1163/24685542-12340058

G. Masri

{"title":"The Etymological Path to Moral Meaning: Adam and the Names","authors":"G. Masri","doi":"10.1163/24685542-12340058","DOIUrl":"https://doi.org/10.1163/24685542-12340058","url":null,"abstract":"\u0000This paper advances the claim that an investigation into the significance of Qurʾānic terms must consider the semantic etymology of the elements under investigation, especially terms that have developed into technical concepts in Islamic theology and philosophy like the ethical variety investigated in this volume. The present article will give some of the salient reason for this imperative and demonstrate the value of semantic etymology in understanding the anthropological dimensions of theological concepts. Semantic etymology, the practice of uncovering the ‘original’ imposition of a word-thing relation (aṣl al-waḍʿ) by deducing the meaning of a word from the meaning of other words sharing the same lexeme was more than a descriptive linguistic science in the Arab-Islamic tradition. In late antiquity the Greek and Latin science of etymologia, like the Arabic ishtiqāq al-maʿná (later ʿilm al-waḍʿ), was a fully-fledged instrument of conceptual analysis for the reader and a powerful tool of discursive authority for both author and reader. Semantic etymology offers an account, not only of the original word-thing relation, but also the essential nature of the object. In our current moment in the history of philosophy where ‘essences’ and ‘essential qualities’ have lost almost all currency, the article opens the door for a reconsideration of the worth of ‘etymologies’ as sound and useful anthropological and philosophical objects of analysis.","PeriodicalId":33481,"journal":{"name":"IJIBE International Journal of Islamic Business Ethics","volume":"99 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84627095","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}

引用次数: 0

From the Plague to the Coronavirus: Islamic Ethics and Responses to the COVID-19 Pandemic 从瘟疫到冠状病毒:伊斯兰伦理与应对COVID-19大流行

IJIBE International Journal of Islamic Business Ethics Pub Date : 2021-04-13 DOI: 10.1163/24685542-12340060

A. Shabana

引用次数: 16