Journal of Islamic Accounting and Finance Research最新文献_第5页

Does altruistic impact investment decision? evidence from Indonesia 利他主义会影响投资决策吗?来自印度尼西亚的证据

Journal of Islamic Accounting and Finance Research Pub Date : 2023-02-16 DOI: 10.21580/jiafr.2022.4.2.12581

F. Amalia, Adellia Putriani, L. Mangifera, Y. Suhardjo

{"title":"Does altruistic impact investment decision? evidence from Indonesia","authors":"F. Amalia, Adellia Putriani, L. Mangifera, Y. Suhardjo","doi":"10.21580/jiafr.2022.4.2.12581","DOIUrl":"https://doi.org/10.21580/jiafr.2022.4.2.12581","url":null,"abstract":"Purpose - The purpose of this study was to examine the effect of altruistic and egoistic as behavioral variables on socially responsible investment decision. This paper also investigates the aspects that investors consider the most in making decisions.Method - A total of 108 sample respondents were selected using a purposive sampling technique. The criteria used are capital market study group students who have at least one ethical stock in their portfolio. Conjoint and regression analysis were involved to conduct the research.Result - The results showed that the investment attributes that investors prioritize are industry focus followed by return and risk. Furthermore, the most preferred industry focus is ‘sustainable asset’ followed by ‘no focus’ and ‘arms and defense’. Investment preferences in sustainable assets are based on the altruistic value of investors. Altruism has been shown to have a significant positive effect on investors' decisions to invest their funds in stock which belong to socially responsible investment. On the other hand, the egoistic value has a significant negative effect on the decision to invest in socially responsible investment.Implication - By looking at the research result, companies as stock issuers may consider to create or make their stock sustainable. This research would be beneficial for investment analysts or consultants in providing advice for their clients.Originality - This research uses altruistic and egoistic variables as psychological variables in investment decisions. In addition to using behavioral finance, it also involves value-belief-norm theory to explain the phenomena and discuss altruistic value in Islam perspective.","PeriodicalId":34570,"journal":{"name":"Journal of Islamic Accounting and Finance Research","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48502891","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

Islamic household accounting: romance discussion in accounting curriculum 伊斯兰家庭会计：会计课程中的浪漫讨论

Journal of Islamic Accounting and Finance Research Pub Date : 2023-02-16 DOI: 10.21580/jiafr.2022.4.2.12633

Krisno Septyan, I. Triyuwono, R. Rosidi, A. Mulawarman, Achdiar Redy Setiawan

{"title":"Islamic household accounting: romance discussion in accounting curriculum","authors":"Krisno Septyan, I. Triyuwono, R. Rosidi, A. Mulawarman, Achdiar Redy Setiawan","doi":"10.21580/jiafr.2022.4.2.12633","DOIUrl":"https://doi.org/10.21580/jiafr.2022.4.2.12633","url":null,"abstract":"Purpose - This study aims to formulate an Islamic household accounting model that should be part of the accounting curriculum.Method - The method used is grounded theory in constructivism. The first step is self-consciousness, then consideration of participants, followed by data collection, coding, and theory building. Data were collected from 22 informants, 19 of whom were already married whose educational background is in accounting and who were employed in accounting-related positions.Result - The results show that households consider that household accounting needs to be included in the formal accounting curriculum, while most of the heads of the household see it as not mandatory. Discussion revolves around household life, how love springs in the household all the way through, as well as an argument that household accounting must be put as a subject (of curriculum). It is also noted that communication in households must cover both material and spiritual aspects in order to pursue true happiness (a serenity state of a household or sakinah).Implication - Practically, household discussion in classrooms is mandatory for accounting students; this discussion serves as a foothold on how to lead a household life all the way through. Theoretically, for accountants, a household is a life priority in order to shape a better civilization.Originality - This topic of romance in the accounting curriculum has never been specifically addressed in classrooms of undergraduate accounting programs.","PeriodicalId":34570,"journal":{"name":"Journal of Islamic Accounting and Finance Research","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44272026","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

The role of third-party funds on the effect of intellectual capital and zakat performing ratio on firm performance in Islamic banks 第三方基金在伊斯兰银行智力资本和zakat绩效比率对公司绩效影响中的作用

Journal of Islamic Accounting and Finance Research Pub Date : 2023-02-16 DOI: 10.21580/jiafr.2022.4.2.11890

M. Novitasari, Richo Diana Aviyanti, Wan Adiba Wan Ismail

{"title":"The role of third-party funds on the effect of intellectual capital and zakat performing ratio on firm performance in Islamic banks","authors":"M. Novitasari, Richo Diana Aviyanti, Wan Adiba Wan Ismail","doi":"10.21580/jiafr.2022.4.2.11890","DOIUrl":"https://doi.org/10.21580/jiafr.2022.4.2.11890","url":null,"abstract":"Purpose - This study aimed to examine the effect of intellectual capital and zakat performing ratio on the firm performance of Islamic Banks with third-party funds as the moderating variable.Method - This study included all Islamic Banks registered with the Financial Services Authority (OJK) from 2014 to 2020 which were selected using a purposive sampling method that included financial and annual reports, yielding 77 companies as samples. Data were obtained from the Indonesia Stock Exchange and tested using SPSS.Result - The results showed that intellectual capital has a positive effect on ROA and ROE, while the zakat performing ratio has no effect on ROA and ROE. The results showed that third-party funds cannot moderate the effect of intellectual capital on firm performance, and third-party funds cannot moderate the effect of the zakat performing ratio on firm performance.Implication - In order to improve firm performance, Islamic Banks in Indonesia must focus on factors that can increase customer and prospective customer trust in Islamic Banks.Originality - This study used third-party funds as a moderating variable to complete the research gap on the effect of intellectual capital and the zakat performing ratio on firm performance.","PeriodicalId":34570,"journal":{"name":"Journal of Islamic Accounting and Finance Research","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47310053","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

Taxation policy and regulation efficiency on increasing zakat collection: countries comparison analysis 提高天课税征收的税收政策和监管效率：各国比较分析

Journal of Islamic Accounting and Finance Research Pub Date : 2023-02-16 DOI: 10.21580/jiafr.2022.4.2.14168

Fauzul Hanif Noor Athief, Mohammad Aulia Rachman, Darlin Rizki, Lukmanul Hakim, Mohd Shahid Bin Mohd Noh

{"title":"Taxation policy and regulation efficiency on increasing zakat collection: countries comparison analysis","authors":"Fauzul Hanif Noor Athief, Mohammad Aulia Rachman, Darlin Rizki, Lukmanul Hakim, Mohd Shahid Bin Mohd Noh","doi":"10.21580/jiafr.2022.4.2.14168","DOIUrl":"https://doi.org/10.21580/jiafr.2022.4.2.14168","url":null,"abstract":"Purpose - This study investigated the policies over countries, specifically concerning the taxation in its regard with the zakat collection. The aim is to see whether making zakat compulsory helps solving zakat collection problem or not.Method - The study used a descriptive analysis model with a qualitative approach. The range of data collected in 2006-2017 came from nine countries, namely Saudi Arabia, Kuwait, Sudan, Jordan, Brunei Darussalam, Malaysia, Indonesia, Singapore, Pakistan.Result - The results of this study indicate that Sudan, Brunei Darussalam, Singapore and Pakistan follow a mandatory approach while Malaysia, Kuwait, Indonesia, Jordan and Saudi Arabia follow a voluntary approach. It was also found that a mandatory approach attracted more zakat collection as indicated by the zakat collection ratio.Implication - Pointing out that mandating zakat by imposing it through regulations helps collect more zakat payments.Originality - This research specifically contributes to studying the tax system in various countries to stimulate the collection of zakat by using a comparative study.","PeriodicalId":34570,"journal":{"name":"Journal of Islamic Accounting and Finance Research","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45838787","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

The internal control model of Islamic Boarding School Salafiyah Syafi’iyah 萨拉菲耶伊斯兰寄宿学校的内部控制模式

Journal of Islamic Accounting and Finance Research Pub Date : 2023-02-16 DOI: 10.21580/jiafr.2022.4.2.13524

Siti Maria Wardayati, Gunarianto Gunarianto, Abdul Mujib

{"title":"The internal control model of Islamic Boarding School Salafiyah Syafi’iyah","authors":"Siti Maria Wardayati, Gunarianto Gunarianto, Abdul Mujib","doi":"10.21580/jiafr.2022.4.2.13524","DOIUrl":"https://doi.org/10.21580/jiafr.2022.4.2.13524","url":null,"abstract":"Purpose - This research aims to find out the typical internal control practices rooted in the Salafiyah Syafi'iyah Sukorejo Islamic Boarding School (SSSIBS) and is offered to be a new model of internal control characterized with the unique values of the Islamic Institution (II).Method - This research uses a qualitative approach. The data are collected through observation, documentation, and interviews. These data collection techniques are carried out in two stages with 18 informants considered having sufficient experience in their departments, and good understanding of the research context.Result - The results found that the main element of the uniqueness of the SSSIBS is the spiritual value that underlies all activities in the II. In the element of spirituality, there are 4 categories, namely 1) the belief and attitude category, 2) practice category, 3) management category, and 4) IBS heritage category. All of these elements are bound as spiritual and become an effective fortress for the II in carrying out all its activities, and are known as Spiritual-based Internal Control.Implication - This research relates to leadership awareness on the importance of internal control to achieve the entity's goals, by constantly evaluating the understanding and implementation, and aligning them with spiritual values that characterize Islamic Institution.Originality - This research is the first study that reveals a new model of internal control in the SSSIBS.","PeriodicalId":34570,"journal":{"name":"Journal of Islamic Accounting and Finance Research","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47090285","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

Endowment Structure, Industrial Structure, and the Fluctuation of Urban-rural Income Gap——An Analysis of New Structural Economics 禀赋结构、产业结构与城乡收入差距波动——一个新结构经济学的分析

Journal of Islamic Accounting and Finance Research Pub Date : 2023-01-17 DOI: 10.5430/afr.v12n1p13

Chenyang Li, Yifei Li, Jingyan Wu

引用次数: 0

Reviewer Acknowledgements for Accounting and Finance Research, Vol. 12, No. 1, 2023 《会计与金融研究》，Vol. 12, No. 1, 2023

Journal of Islamic Accounting and Finance Research Pub Date : 2022-12-22 DOI: 10.5430/afr.v12n1p30

Sarah Chen

引用次数: 0

The Impact of Corporate Governance Factors and the COVID-19 Pandemic on the Publishing Date of Annual Reports of UK Listed Companies 公司治理因素及新冠肺炎疫情对英国上市公司年报发布日期的影响

Journal of Islamic Accounting and Finance Research Pub Date : 2022-12-22 DOI: 10.5430/afr.v12n1p1

R. M. Alqatamin

{"title":"The Impact of Corporate Governance Factors and the COVID-19 Pandemic on the Publishing Date of Annual Reports of UK Listed Companies","authors":"R. M. Alqatamin","doi":"10.5430/afr.v12n1p1","DOIUrl":"https://doi.org/10.5430/afr.v12n1p1","url":null,"abstract":"The aim of the current study is to examine the role of corporate governance structure and the COVID-19 pandemic on the issuing date of annual reporting of UK non-financial institutions. The corporate governance factors that were examined are: audit committee; board characteristics; ownership structure. To achieve the study objective, the sample’s data was collected from the financial reporting of companies listed on the London Stock Exchange during the period 2008 to 2021. To examine the effect of COVID -19, the sample was spilt into two groups: before and after 2019. The data collected was analysed by using the panel regression random effect method; the issuing date of annual reporting was measured by counting the number of days that passed between year-end and the date of the issuing of financial reports. The study’s findings show that there is a significant relationship between board size, independency of board, audit independence, audit experience, and the issuing date of annual reports. Moreover, after splitting the study’s sample, the empirical results supported that the COVID -19 pandemic has a negative effect on the corporate governance mechanisms that enhance the issuing date of annual reports. The study extends prior studies with evidence that demonstrates a relationship between issuing date (timeliness) of annual reports and the strength of corporate governance during the COVID-19 pandemic, and consequently, these findings confirm that corporate governance factors and auditing process enhance annual reporting quality. ","PeriodicalId":34570,"journal":{"name":"Journal of Islamic Accounting and Finance Research","volume":"220 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89123288","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

Reviewer Acknowledgements for Accounting and Finance Research, Vol. 11, No. 4, 2022 《会计与金融研究》，Vol. 11, No. 4, 2022

Journal of Islamic Accounting and Finance Research Pub Date : 2022-11-24 DOI: 10.5430/afr.v11n4p48

Sarah Chen

引用次数: 0

ESG and Firm Value ESG与公司价值

Journal of Islamic Accounting and Finance Research Pub Date : 2022-11-22 DOI: 10.5430/afr.v11n4p37

A. Quintiliani

{"title":"ESG and Firm Value","authors":"A. Quintiliani","doi":"10.5430/afr.v11n4p37","DOIUrl":"https://doi.org/10.5430/afr.v11n4p37","url":null,"abstract":"This study aims to investigate the correlations between ESG score and firm value. The paper verifies the hypothesis that there is a positive correlation between ESG score and firm performance, as indicated by levered free cash flow, ROE, current ratio, and quick ratio; also, the study aimed to investigate the relationship between ESG score and firm value improvement, as indicated by stock price of firm. The study applied linear regression to a panel data using Bloomberg ESG disclosure scores from a sample of 115 companies listed in Europe. The time under study was from 2016 to 2020. Findings suggest a positive and significant relationship between the variables. Research findings will help firms’ stakeholders to improve their awareness of the impact of ESG disclosure on the performance of the firm. The findings, which support the positive relationship between ESG and firm performance, can be used to supporting or even completing other studies with similar or same concept, after necessary adjustments have been made. Data used for this study need to be subjected to more statistical tests in order to establish a more robust validity and reliability. It is necessary to acquire further strengthened data and assume a variety of conditional situations. It is expected that subsequent studies can use larger samples and diversified by sector, a broader geographic base, and a multi-faceted analysis.","PeriodicalId":34570,"journal":{"name":"Journal of Islamic Accounting and Finance Research","volume":"44 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78605860","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