• Title/Summary/Keyword: Islamic Religiosity

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Islamic Religiosity Scale, and Its Applied on the Relationship between Religiosity and Selection of Islamic Bank

  • Usman, Hardius
    • Journal of Distribution Science
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    • v.14 no.2
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    • pp.23-32
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    • 2016
  • Purpose - The purposes of this research are to develop a measurement of Islamic religiosity and apply these measurements to examine the relationship between religiosity and selection of the Islamic bank. Research design, data, and methodology - Literature searches and in-depth interviews are used to obtain the statement items to build measurement. Furthermore, the result of religiosity measurement will be used to study the relationship between religiosity and the selection of the Islamic bank. Population of the study is Muslim who has bank(s) account. A total 375 questionnaires were distributed to the three groups of bank customers (125 respondents in each group). Result -This research has successfully developed a measurement of religiosity, which is called Islamic Religiosity Scale (IRS). Based on IRS, this study found that religiosity has a significant relationship to the selection of Islamic banks. Conclusions - The study indicates that religiosity plays a significant role on the decision of customers to choose Islamic banks. Nevertheless, this study also revealed that religiosity is not the only factor that influences customers to selecting the Islamic banks.

Islamic Religiosity Scale, and Its Applied on the Relationship Between Religiosity and Selection of Islamic Bank

  • Usman, Hardius
    • East Asian Journal of Business Economics (EAJBE)
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    • v.3 no.3
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    • pp.1-13
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    • 2015
  • The purposes of this research are to develop a measurement of Islamic religiosity and applying these measurements to examine the relationship between religiosity and selection of the Islamic bank. Literature searches and in -depth interviews are used to obtain the statement item to build measurement. Furthermore, result of the religiosity measurement will be used to study the relationship between religiosity and the selection of the Islamic bank. Population of the study is Muslim who has bank(s) account. A total 375 questionnaires were distributed to the three groups of bank customers (125 respondents in each group). This res earch has successfully developed a measurement of religiosity, which is called Islamic Religiosity Scale (IRS). On the one hand, the study indicate that religiosity plays a significant role on the decision of customers to choose Islamic banks, because the degree of religiosity of Islamic bank customers is higher than conventional bank customers. Nevertheless, on other hand, this study also revealed that religiosity is not the only factor that influences customers to selecting the Islamic banks, because the degree of religiosity of Islamic bank customers do not differ significantly with customers who hold accounts in both bank.

Islamic Legal Reasoning for the Justification of Tax Evasion: The Case of Indonesia

  • HIDAYAT, Nurul;SHARKEY, Nolan
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.8
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    • pp.475-486
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    • 2021
  • Religiosity is often perceived as a trait that can effectively suppress attitudes and behavior that lead to people evading taxes. However, this study finds that Islamic religiosity has a complicated relationship with tax evasion. This study employs a mixed-method, which involves collecting, analyzing, and integrating quantitative and qualitative research, and this integration provides a better understanding of the research problem. Qualitative analyses of the sermons of prominent Islamic clerics speaking on taxes on YouTube channels revealed different views. The textualists/conservative clerics viewed taxes are prohibited based on the fact of Islamic history and tax prohibition stated in a hadith. Furthermore, tax compliance is determined solely by the threat of punishment from the government. On the other hand, the moderate preachers seem to be more flexible in response to tax issues. They involve the framework of contextual and analogical-historical practice. Quantitative analyses from the survey found that Islamic religiosity is not directly correlated with tax evasion. However, the sentiment of Islamic law adoption by the state has significantly mediated the correlation between them. In addition, respondents who affiliate with moderate Islamic organizations tend to have less justification of tax evasion than those who affiliate with conservative organizations or movements.

Mitigation of Budgetary Slack Behavior Through Islamic Religiosity and Budget Control: An Empirical Study of Indonesian Local Companies

  • LAKASSE, Syarifuddin;HAMZAH, Muh. Nasir;ABDULLAH, M. Wahyuddin;SYAHRUDDIN, Syahruddin
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.8
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    • pp.355-363
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    • 2021
  • This study aims to obtain empirical evidence about the cognitive effect of Islamic religiosity and budget control in reducing budgetary slack behavior. This study involved 176 managers as respondents in 10 local companies in Eastern Indonesia. Managers who are respondents in thus study work and are spread across 14 provinces in Indonesia. Probability sampling method has been used for this study from the total population with certain criteria. Data analysis has been done using Warp PLS-SEM technique. The results showed that Islamic religiosity cognitive and budget control had a direct negative effect on budgetary slack behavior. The two variables also fully mediate the relationship between participatory budgeting and budget-based compensation schemes on the behavior of budgetary slack in a negative and significant way. These results mean that the two variables are proven to reduce budgetary slack behavior. This empirical evidence at the same time corrects the agency theory's assumptions about opportunistic human nature and always maximizes every potential economic profit. In addition, the results also show that Islamic religiosity cognitive is stronger in reducing budgetary slack behavior. These results can be used to improve the company's budget control system by incorporating elements that motivate religious goals so that it is more effective in reducing budgetary slack behavior.

Hadith Corresponding Thoughts on the Ethical Interacting Behavior of Young Entrepreneurs in Indonesia

  • ALWI, Zulfahmi;PARMITASARI, Rika Dwi Ayu;SYARIATI, Alim;SIDIK, Roziah binti
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.3
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    • pp.331-339
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    • 2021
  • The youths are characterized by their reckless and ambitious behavior. They exhibit a strong tendency to make risky decisions that may jeopardize their future. These qualities are also in line with their experience-seeking behavior. As young entrepreneurs aim high in profit-seeking activities, their ethical stance may be compromised. Moreover, their money profile increases at an accelerated pace, leading them to love money even more. Quantitatively, this study was the first to investigate the behavior of young entrepreneurs in terms of their love of money, religiosity, and ethical perceptions by adopting the hadith perspective in Islamic tradition by developing the scales of all constructs. The respondents were 261 members of the Indonesian Young Entrepreneur Association in Sulawesi Selatan, Indonesia. This study also examined gender as the moderating variable. This study found that the love of money affects ethical perception negatively; on the other hand, religiosity positively affected ethics. Gender is found to moderate religiosity, but not love of money. These results signify the harmful impact of loving money too much on young entrepreneurs' ethics; furthermore, the scales developed from hadith revelation were able to capture the empirical findings significantly.

Understanding Students' Choice of Becoming Certified Sharia Accountant in Indonesia

  • KHOLID, Muamar Nur;TUMEWANG, Yunice Karina;SALSABILLA, Selfira
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.10
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    • pp.219-230
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    • 2020
  • With the largest number of Islamic financial institutions across the world, the demand for a qualified Sharia accountant in Indonesia is indeed inevitable. This study aims to examine the determinant factors of the intention for accounting students to become Certified Sharia Accountant. This study used quantitative method with primary data through questionnaire from 248 selected samples. The data is then analyzed by Partial Least Square Structural Equation Model. This research has used Theory of Planned Behavior combined with Islamic religiosity to explain 67.80% of the intention of accounting students to become Certified Sharia accountants. The test results indicate perceptions of greater job opportunities, good ethical reputation, Islamic religiosity, technical skills, and subjective norm that affects the intention to become Certified Sharia Accountants. The findings of this study contribute to the literature regarding career selection in the field of accounting in general and Certified Sharia Accountants in particular. The results of this study also have a practical impact on the academic world, including the recommendation for curriculum revision and redesign of the learning system. It also has a practical impact on the management of Islamic financial institutions to present them as a promising industry for accounting graduates to work in.

Customer Adoption of Islamic Banking Services: Empirical Evidence from Indonesia

  • SUDARSONO, Heri;TUMEWANG, Yunice Karina;KHOLID, Muamar Nur
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.3
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    • pp.1193-1204
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    • 2021
  • This paper aims to examine the main factors that influence the adoption of Islamic banking services in Indonesia. This research collects primary data by distributing questionnaires to 550 respondents in 29 provinces in Indonesia. A total of 550 questionnaires were returned comprising 34.2 percent male respondents and 65.8 percent female respondents. Most of the respondents were in the age group of 21-30 years with the highest level of education being high school. Most of the respondents were working in private firms, with a monthly expenditure of IDR 2,500,000. The independent variables in this study are bank reputation, perceived complexity, perceived compatibility, perceived risk, relative advantage, religiosity, and social influence. Meanwhile, the dependent variable is customer interest in adopting Islamic banking services. The result of this study indicates that awareness and perceived compatibility have a positive effect on customer intention to adopt Islamic banking services. Likewise, religiosity and social influence also have a significant and positive effect on customer intention to adopt Islamic banking services. Meanwhile, bank reputation and perceived complexity have no effect on customer intention to adopt Islamic banking services. Lastly, perceived risk has a negative and significant effect on customer intention of adopting Islamic banking services in Indonesia.

Sharia-based Stocks: Do Muslim Investors Prefer Metaphysical or Materialistic Returns?

  • MAHASTANTI, Linda Ariany;ASRI, Marwan;PURWANTO, Bernardinus M.;JUNARSIN, Eddy
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.1
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    • pp.609-621
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    • 2021
  • Faith-based investment instruments, such as sharia-based stocks, have developed rapidly in recent years. When investing in these instruments, investors tend to emphasize materialistic returns as measured with monetary returns and metaphysical returns, such as blessings from God (Allah) because of their observance of Islamic teachings. In this respect, it is important to investigate the role of individuals' religiosity in investment decision making in Sharia-based financial products. An equally crucial research question is whether individuals' religiosity levels affect expected material returns as measured by the tolerable negative returns of sharia-based stocks. This study relies on a survey method that involves university students in Java island who actively invest through the Investment Gallery of their faculties/ universities as the sample. Data is then analysed with the multinomial regression analysis technique. The results show that individuals who are more observant of their religious teachings are more likely to fully invest their funds in Sharia-based stocks and exhibit greater tolerance towards the negative returns of Sharia-based stocks. The findings indicate that Muslim investors who are more observant of Islamic teachings emphasize metaphysical returns from their investment decisions.

The Impact of Life Satisfaction, Quality Consciousness, and Religiosity on Customer Switching Intention to Halal Cosmetic

  • USMAN, Hardius;PROJO, Nucke Widowati Kusumo;WULANSARI, Ika Yuni;FADILLA, Thasya
    • Asian Journal of Business Environment
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    • v.11 no.3
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    • pp.5-19
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    • 2021
  • Purpose: The purpose of this research is to study the role of life satisfaction, quality consciousness, and religiosity, which are integrated with the TRA Model to explain the switching intention of Muslim consumers to use Halal Cosmetics and Personal Care (HCPC). The second purpose is to investigate the relationship between variables used in this study to provide recommendations to HCPC producers about Muslim consumer behavior in the market. Research design, data, and methodology: The target population in this study is Muslims who live in Greater Jakarta. Data collection is carried out by the self-administered survey method based on the Purposive sampling technique, and the questionnaire is distributed online. The statistical analysis to test the research hypotheses is the Partial Least Squares - Structural Equation Model (PLS-SEM). Results: Life satisfaction, product quality consciousness, and religious commitment have a significant effect on attitude to switching but do not significantly influence the intention of switching to use HCPC. Conclusions: Life satisfaction, quality consciousness, and religiosity that represent individual factors indirectly affect the intention to switch to use HCPC. Thus, religious commitment influences attitude to switching both directly and indirectly.

Depressive Symptoms in Newly Diagnosed Lung Carcinoma: Prevalence and Associated Risk Factors

  • Shahedah, K.K.;How, S.H.;Jamalludin, A.R.;Mohd Faiz, M.T.;Kuan, Y.C.;Ong, C.K.
    • Tuberculosis and Respiratory Diseases
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    • v.82 no.3
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    • pp.217-226
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    • 2019
  • Background: Depression is a recognized complication of lung cancer underreported in developing countries such as Malaysia. Treating and identifying depression in cancer patients increases survival and quality of life. Our objectives are to study prevalence of depressive symptoms in newly diagnosed lung carcinoma, and examine the relationship of depressive symptoms with other influencing risk factors. Methods: A 2-year, cross sectional study February 2015-February 2017, was conducted at Hospital Tengku Ampuan Afzan, and Penang General Hospital. One hundred and three patients with newly diagnosed, biopsy confirmed primary lung carcinoma were recruited. Self-rated patient's identification sheet, validated Center for Epidemiologic Studies Depression (CES-D), and Dukes University Religion Index score from three different main languages were used. Results: Prevalence of current depressive symptoms (CES-D total score ${\geq}16$) is 37.9%. The result suggests prevalence of those at high risk of moderate to major depression, may need treatment. Multivariate analysis reveals those with good Eastern Cooperation Oncology Group factor (${\eta}2=0.24$, p<0.001) married (${\eta}2=0.14$, p<0.001) with intrinsic religiosity (IR) (${\eta}2=0.07$, p<0.02) are more resistant to depression. Conclusion: One in three of lung carcinoma patients, are at increased risk for depression. Clinicians should be aware that risk is highest in those with poor performance status, single, and with poor IR. We suggest routine screening of depression symptoms as it is feasible, to be performed during a regular clinic visit with immediate referral to psychiatrist when indicated.