International Journal of Ethics and Systems最新文献

{"title":"Analyzing the commonalities between Islamic social finance and sustainable development goals","authors":"M. Shahid, Y. A. Sulub, Mohammed Meeran Jasir Mohtesham, Mohammad Abdullah","doi":"10.1108/ijoes-04-2022-0082","DOIUrl":"https://doi.org/10.1108/ijoes-04-2022-0082","url":null,"abstract":"\u0000Purpose\u0000This study aims to explore commonalities and differences between Islamic social finance (ISF) and sustainable development goals (SDGs).\u0000\u0000\u0000Design/methodology/approach\u0000The study has adopted a qualitative library-based research method, and the secondary data is collected through the available literature on the topic.\u0000\u0000\u0000Findings\u0000This study concludes that the majority of SDGs are compatible with ISF. Moreover, it finds that the global ISF possesses adequate financial resources to assist Muslim majority nations in achieving some of the most critical and urgent SDGs on time.\u0000\u0000\u0000Research limitations/implications\u0000The scope of this study is confined to examining the possible role of ISF in achieving many of the most pressing development goals aligned with the SDGs. To maintain coherence within the study’s focus, this paper makes no comparisons between the ISF and other types of endowments/charities.\u0000\u0000\u0000Practical implications\u0000This paper outlines an agenda for the ISF-led development strategy and makes some crucial recommendations on how the global ISF might potentially lead the charge of Islamic charities in achieving the SDGs in Muslim majority nations.\u0000\u0000\u0000Originality/value\u0000This paper adds original value to the available literature on the potential of ISF and SDGs in the arena of development. The paper analyses the role of ISF in achieving the SDGs.\u0000","PeriodicalId":42832,"journal":{"name":"International Journal of Ethics and Systems","volume":null,"pages":null},"PeriodicalIF":1.8,"publicationDate":"2023-01-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48331187","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":"Does customer’s perception of ethicality influence brand affect, image and equity in the banking sector","authors":"Giovanni Manansala, C. Arasanmi, A. O. Ojo","doi":"10.1108/ijoes-05-2022-0112","DOIUrl":"https://doi.org/10.1108/ijoes-05-2022-0112","url":null,"abstract":"\u0000Purpose\u0000This study aims to examine ethical practices in the banking sector by testing the relationships between customer perceptions of ethicality and brand attributes like affect, image and equity.\u0000\u0000\u0000Design/methodology/approach\u0000Drawing on the social exchange theory, the authors advance the consumer’s perspective in explaining brand equity in the banking sector. Following the survey technique, the authors used the Hayes’ Macro Process in analysing the data collected from 148 bank customers in New Zealand.\u0000\u0000\u0000Findings\u0000The findings suggest that customers’ perception of ethicality, brand image and affect are significantly associated with brand equity. Also, brand image and affect significantly mediate the relationship between customer’s perception of ethicality and brand equity.\u0000\u0000\u0000Research limitations/implications\u0000The main limitation of this study is the use of survey and cross-sectional methods. Future research may adopt mixed-method techniques to provide insightful information on how these variables influence brand equity.\u0000\u0000\u0000Originality/value\u0000The study demonstrates the mechanisms that facilitate brand equity and contributes to theory by analysing the factors of brand equity in the banking sector, which has been less investigated.\u0000","PeriodicalId":42832,"journal":{"name":"International Journal of Ethics and Systems","volume":null,"pages":null},"PeriodicalIF":1.8,"publicationDate":"2022-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48692401","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":"Mitigating the impact of Covid-19: Social Safety Net from Islamic perspective","authors":"T. Widiastuti, Sulistya Rusgianto, Imron Mawardi, S. Fanani, Mohammad M. Ali, Muhammad Ubaidillah Al Mustofa, Aufar Fadlul Hady","doi":"10.1108/ijoes-12-2021-0240","DOIUrl":"https://doi.org/10.1108/ijoes-12-2021-0240","url":null,"abstract":"\u0000Purpose\u0000This study aims to propose priority solutions for mitigating the impact of the Covid-19 pandemic through the Social Safety Net (SSN) based on the Islamic objectives.\u0000\u0000\u0000Design/methodology/approach\u0000The analytic network process method is used in this study. Focus group discussions and in-depth interviews with relevant stakeholders were used to collect data and supplemented by a literature review to explore comprehensive information.\u0000\u0000\u0000Findings\u0000The findings indicate different opinions among experts, including regulators, practitioners, associations and academics regarding the most important priority solutions to the impact of Covid-19. However, experts agree that the highest priority solution is the SSN program in the lineage sector, specifically the distribution of the Family Hope Program. A program in the field of protecting the mind is the second priority solution. The program in the field of soul and wealth is the third priority solution.\u0000\u0000\u0000Originality/value\u0000This study contributes to the development of government policy to deal with the socioeconomic impact of Covid-19 based on the Islamic objectives by mapping the SSN through the five elements of protection, namely, faith, soul, mind, lineage and wealth protection based on priority solution.\u0000","PeriodicalId":42832,"journal":{"name":"International Journal of Ethics and Systems","volume":null,"pages":null},"PeriodicalIF":1.8,"publicationDate":"2022-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48644905","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":"Examining technology improvement, procedural application and governance on the effectiveness zakat distribution","authors":"Sharifah Norzehan Syed Yusuf, Nur Hanida Sanawi, E. Ghani, Rifqi Muhammad, Dalila Daud, Eley Suzana Kasim","doi":"10.1108/ijoes-02-2022-0031","DOIUrl":"https://doi.org/10.1108/ijoes-02-2022-0031","url":null,"abstract":"\u0000Purpose\u0000This study aims to examine the factors influencing the effectiveness of zakat distribution to university students. Specifically, it examines technology improvement, procedural application and governance on Sarawak university students’ zakat distribution effectiveness.\u0000\u0000\u0000Design/methodology/approach\u0000This study used the questionnaire as a research instrument and divided it into five parts. Part A gathers demographic information of respondents. Part B measures the respondent’s opinion on current technology improvement. Part C measures university students’ opinion on zakat application procedures. Part D measures the governance concept of the zakat institution. Part E measures the effectiveness of zakat distribution.\u0000\u0000\u0000Findings\u0000This study found technology improvement and governance significantly influence the effectiveness of zakat distribution to university students. This study provides no significant influence of the procedural application on zakat distribution’s efficacy to university students.\u0000\u0000\u0000Research limitations/implications\u0000This study suggested that technology plays an essential role in zakat distribution effectiveness by providing faster data processing, easier retrieval of information and time reduction to complete a task. The enforcement of good governance by zakat institutions allows them to be competitive, meets the stakeholders’ demand and serves them better.\u0000\u0000\u0000Practical implications\u0000This study provides understanding to the zakat institutions in developing appropriate zakat distribution strategies and strengthening their management and governance system.\u0000\u0000\u0000Originality/value\u0000This paper integrates technology improvement, procedural application and governance in zakat distribution.\u0000","PeriodicalId":42832,"journal":{"name":"International Journal of Ethics and Systems","volume":null,"pages":null},"PeriodicalIF":1.8,"publicationDate":"2022-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47209722","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 wealth management: ensuring the prosperity of Muslim households of MSMEs during Covid-19","authors":"A. Nurasyiah, Dhealika Syamputri, Rumaisah Azizah Al Adawiyah, A. Mahri, A. Ismail","doi":"10.1108/ijoes-09-2021-0165","DOIUrl":"https://doi.org/10.1108/ijoes-09-2021-0165","url":null,"abstract":"\u0000Purpose\u0000This paper aims to get an overview and determine the effect of the level of application of Islamic wealth management (IWM) and the level of business continuity of Muslim owners in influencing the level of household prosperity of Muslim micro, small and medium enterprise (MSME) owners during the Covid-19 pandemic.\u0000\u0000\u0000Design/methodology/approach\u0000The method of hypothesis testing is carried out through a quantitative approach. The type of analysis tool used is partial least square-structural equation modeling. The sample used is 212 Muslim MSME owners in Indonesia.\u0000\u0000\u0000Findings\u0000The results showed that the level of application of IWM, the level of business sustainability and the level of household prosperity of Muslim MSME owners were in the high category. All variables in this study showed positive and significant results.\u0000\u0000\u0000Research limitations/implications\u0000The research conducted is still limited to households that act as MSME actors, so the respondents who are in it are still not diverse. Also, limited research tools and pandemic conditions led to filling out questionnaires based on respondents’ subjective views and difficulty asking questions when questions were not understood.\u0000\u0000\u0000Originality/value\u0000This research provides new insights focusing on the relationship between the variable level of application of IWM in influencing the welfare level of Muslim households who have MSMEs, where there is a role for the level of business sustainability as a mediator variable.\u0000","PeriodicalId":42832,"journal":{"name":"International Journal of Ethics and Systems","volume":null,"pages":null},"PeriodicalIF":1.8,"publicationDate":"2022-11-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46750995","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":"Muzakki and Mustahik’s collaboration model for strengthening the fundraising capacity of Islamic social finance institutions during COVID-19","authors":"S. Herianingrum, T. Widiastuti, M. I. Hapsari, R. Ratnasari, F. Firmansyah, SHAHIR AKRAM HASSAN, Annisa Rahma Febriyanti, Rachmi Cahya Amalia, Luthfi Akmal Muzakki","doi":"10.1108/ijoes-05-2022-0091","DOIUrl":"https://doi.org/10.1108/ijoes-05-2022-0091","url":null,"abstract":"\u0000Purpose\u0000This study aims to examine how muzakki (zakat donator) and mustahik (zakat recipients) collaborated to strengthen the fundraising capability in Islamic social finance institutions (ISFIs) during the COVID-19.\u0000\u0000\u0000Design/methodology/approach\u0000This study uses a descriptive qualitative method in conjunction with interview techniques. Interviews with muzakki of various professions were conducted, as well as data from field documentation, to develop a collaborative model of muzakki and mustahik in strengthening the fundraising capacity of ISFIs.\u0000\u0000\u0000Findings\u0000The findings indicate that muzakki employed as civil servants, BUMN (state-owned enterprises) employees and entrepreneurs continue to pay zakat through ISFIs and support mustahik, whereas muzakki affected by the COVID-19 pandemic reduce their zakat spending. Consequently, with the collaboration of mustahik and muzakki, a framework can be developed to strengthen the strategy for raising funds for ISFIs. By empowering mustahik with businesses, ISFIs can increase the collection of zakat funds.\u0000\u0000\u0000Research limitations/implications\u0000The collaboration model would strengthen ISFI's ability to raise Islamic philanthropic funds and optimize their management. The basis for the regulation is contained in Law No. 23 of 2011 which allows collaboration between institutions and other stakeholders. In addition, the role of ISFIs does not end with the collection and distribution of funds, they also maintain the muzakki and mustahik's cooperation, so a significant role is required in involving muzakki and mustahik for them to collaborate and synergize, as well as improving the quality of human resource from Amil (zakat collector) to implement the strategy.\u0000\u0000\u0000Originality/value\u0000Few studies have been conducted in collaboration with Muzakki and Mustahik to develop models or frameworks for strengthening fundraising capabilities in ISFIs. Most of these studies are illustrative. Through collaboration between Muzakki and Mustahik, this research establishes a new model for enhancing the strategy of Islamic social finance fund raising to establish a sustainable system for ISFIs.\u0000","PeriodicalId":42832,"journal":{"name":"International Journal of Ethics and Systems","volume":null,"pages":null},"PeriodicalIF":1.8,"publicationDate":"2022-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44397160","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":"Do taqwa and syukr predict Muslims’ proclivity to emotional intelligence? An empirical analysis","authors":"M. A. Wahab, T. A. Masron, Noorliza Karia","doi":"10.1108/ijoes-06-2021-0114","DOIUrl":"https://doi.org/10.1108/ijoes-06-2021-0114","url":null,"abstract":"\u0000Purpose\u0000This paper aims to examine the effects of taqwa (God-consciousness) and syukr (gratitude to God) on emotional intelligence (EI) in a Muslim population in Malaysia.\u0000\u0000\u0000Design/methodology/approach\u0000Structural equation modelling tool AMOS was used to test the study’s hypotheses. In total, data were sourced from 302 Muslim employees working in Malaysia's public and private sectors.\u0000\u0000\u0000Findings\u0000Taqwa and syukr positively influence EI, and people with taqwa and syukr demonstrate greater levels of self-emotional appraisal compared with other emotional appraisals. This study also shows that people with taqwa and syukr give increased priority to understanding and distinguishing positive and negative emotions because of their understanding of Islamic teachings. They also exhibit concern with knowing their emotions well before advising or responding to the emotions of others. This may increase their sense of empathy, thereby improving their emotional competency and EI.\u0000\u0000\u0000Originality/value\u0000The findings indicate that taqwa and syukr predispose Muslims to EI. This study applied the Qur’anic model of self-development, which connects the origin of emotion with the soul, thereby further enriching the literature on the subject. It also highlights the importance of taqwa and syukr to Muslim employees for achieving EI that is useful in creating a harmonious atmosphere in the workplace and prosperous relationships in society.\u0000","PeriodicalId":42832,"journal":{"name":"International Journal of Ethics and Systems","volume":null,"pages":null},"PeriodicalIF":1.8,"publicationDate":"2022-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43578222","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":"Assessing the impact of corporate environmental irresponsibility on workplace deviant behavior of generation Z and millennials: a multigroup analysis","authors":"M. Abbasi, A. Amran, Noor E. Sahar","doi":"10.1108/ijoes-05-2022-0099","DOIUrl":"https://doi.org/10.1108/ijoes-05-2022-0099","url":null,"abstract":"\u0000Purpose\u0000Drawing on expectancy violation theory, this study aims to assess the impact of corporate environmental irresponsibility (CEI) on workplace deviant behaviors (WDB) of Generation Z and Millennials through the mediation of moral outrage.\u0000\u0000\u0000Design/methodology/approach\u0000The data were collected from 328 nonmanagerial employees working in the refinery, petroleum and power distribution companies who have been convicted for committing environmental irresponsibility by a court of law. Multigroup analysis (MGA) was used to estimate the hypothesized relationships.\u0000\u0000\u0000Findings\u0000Results revealed that CEI affects WDBs positively. Moreover, the MGA results demonstrated that the deviant behavior of Generation Z in response to environmental irresponsibility is higher than of the Millennials.\u0000\u0000\u0000Research limitations/implications\u0000Theoretically, the findings implicate that harming the environment will cost organizational performance through deviant behaviors.\u0000\u0000\u0000Practical implications\u0000This study provides a new lens for the executive management that eliminating social irresponsibility is more important than incurring sustainability initiatives, especially from the new generation’s perspective.\u0000\u0000\u0000Originality/value\u0000The originality of this study is that it confirmed the impact of CEI on employees’ deviant behaviors; and extended the scope of expectancy violation theory to the field of human resources.\u0000","PeriodicalId":42832,"journal":{"name":"International Journal of Ethics and Systems","volume":null,"pages":null},"PeriodicalIF":1.8,"publicationDate":"2022-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46976394","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":"Is it hard to be different during the COVID-19 crisis? Investigating the relationship between corporate social responsibility and earnings management","authors":"Imen Khanchel, Naima Lassoued","doi":"10.1108/ijoes-05-2022-0102","DOIUrl":"https://doi.org/10.1108/ijoes-05-2022-0102","url":null,"abstract":"\u0000Purpose\u0000This paper aims to contribute to the literature on the earnings management (EM)–corporate social responsibility (CSR) relationship as most of the previous studies have been carried out in non-turbulent periods. This study investigates whether CSR affects EM during the pandemic period by testing two hypotheses: the cognitive biases hypothesis and the resilience hypothesis\u0000\u0000\u0000Design/methodology/approach\u0000The difference-in-difference and triple difference approaches are used for a sample of 536 US firms (268 socially responsible firms and 268 matched non-socially responsible counterparts) during the 2017–2021 period. Socially responsible firms are selected from the MSCI KLD 400 Social Index, and matched firms are identified through the propensity score matching method.\u0000\u0000\u0000Findings\u0000The authors find an income-increasing practice for both socially responsible firms and control firms for the whole period and each sub-period. Moreover, socially responsible firms are more likely to manage their earnings (income increasing) than their counterpart. Furthermore, the authors show that CSR commitment exacerbated EM in line with the cognitive biases hypothesis.\u0000\u0000\u0000Originality/value\u0000This study is the first shed light on the dark side of CSR during pandemic periods.\u0000","PeriodicalId":42832,"journal":{"name":"International Journal of Ethics and Systems","volume":null,"pages":null},"PeriodicalIF":1.8,"publicationDate":"2022-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49453741","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":"Russia–Ukraine conflict: 2030 Agenda for SDGs hangs in the balance","authors":"Saeed Awadh Bin-Nashwan, M. K. Hassan, Aishath Muneeza","doi":"10.1108/ijoes-06-2022-0136","DOIUrl":"https://doi.org/10.1108/ijoes-06-2022-0136","url":null,"abstract":"\u0000Purpose\u0000While the world is yet to fully recuperate from the social and economic repercussions of COVID-19, the Russia–Ukraine conflict poses another major threat causing a humanitarian crisis and economic shock. Although the 2030 Agenda for Sustainable Development Goals (SDGs) and its pledge to “leave no one behind” is a universal commitment to protect the livelihoods of vulnerable groups, the Russia–Ukraine ongoing conflict is causing immense suffering and a gloomy future for the 2030 Agenda. The purpose of this study is to provide a holistic understanding of the ramifications of the Russia–Ukraine war in SDGs progress around the world. Further, the authors shed light on how stakeholders can help engage in support of SDGs in such a challenging time.\u0000\u0000\u0000Design/methodology/approach\u0000This study is qualitative in nature and relies on secondary sources. The motive behind this study is to allow social and economic policy researchers and practitioners to learn from the Russia–Ukraine dispute. The authors conduct a preliminary factual analysis to determine patterns of how the conflict affects the SDGs Agenda. On this basis, the authors propose some recommendations.\u0000\u0000\u0000Findings\u0000While it is still early to measure the full impact of the war on crises worldwide, it is clear that the repercussions will be multi-dimensional. The authors argue that the conflict in Ukraine is severely threatening the achievement of the SDGs. As such, the authors identify patterns of this crisis that have halted progress on SDGs worldwide. Of all SDGs, the authors argue that SDG16 (i.e. peace and justice) is an absolute pre-requisite to sustaining other goals. Further, refugees should be economically empowered, resilient and sustainable food systems need to be put in place and renewable energy transition is required.\u0000\u0000\u0000Research limitations/implications\u0000This study serves as a springboard for future research by identifying patterns of war crises that have halted progress in achieving sustainable development worldwide. Empirical evidence needs to be conducted on the impact of this ongoing conflict on sustainable development and the 2030 Agenda.\u0000\u0000\u0000Practical implications\u0000This study could provide guidance to leaders and stakeholders across the globe on patterns for the impact of the Ukraine–Russia conflict on undermining global sustainable development while highlighting the need for major additional efforts to achieve the relevant SDGs.\u0000\u0000\u0000Originality/value\u0000To the best of the authors’ knowledge, this study is the first to analyse the threats the Russia–Ukraine dispute presents to the achievement of the 2030 Agenda for SDGs.\u0000","PeriodicalId":42832,"journal":{"name":"International Journal of Ethics and Systems","volume":null,"pages":null},"PeriodicalIF":1.8,"publicationDate":"2022-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44087081","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}