scholarly journals The factors affecting customers’ decisions to adopt Islamic banking

2016 ◽  
Vol 11 (4) ◽  
pp. 144-151 ◽  
Author(s):  
Seipati Bodibe ◽  
Norman Chiliya ◽  
Christopher Tarisayi Chikandiwa
Keyword(s):  
Social Norms ◽  
Positive Relationship ◽  
Jel Classification ◽  
Opinion Leaders ◽  
Community Leaders ◽  
Islamic Banking ◽  
Factors Affecting ◽  
Community Influence ◽  
Target Community ◽  
Shed Light

Attracting and retaining profitable customers to new and unfamiliar products and services is one of the challenges that the banking fraternity is faced with today. The purpose of this article is to highlight some of the important factors that influence attitude in the Islamic banking. Probability sampling was used and 250 questionnaires were distributed among participants based at a local university in Johannesburg. The results revealed that there is a positive relationship between product awareness, social norms, community influence and attitude towards Islamic banking. Also, the results indicated that most of the respondents were not aware of the Islamic banking. The bank practitioners and marketers were, therefore, recommended to take a focused approach on creating awareness of the Islamic banking. Marketers can target community leaders or opinion leaders in order to shed light on Islamic banking to the rest of their community. Keywords: product awareness, social norms and community influence. JEL Classification: G21, Z13

scholarly journals Factors affecting youth entrepreneurship development in Kibera district, Kenya

2016 ◽  
Vol 14 (3) ◽  
pp. 154-161 ◽  
Author(s):  
Wise Sambo
Keyword(s):  
Low Income ◽  
Positive Relationship ◽  
Informal Settlement ◽  
Jel Classification ◽  
Youth Policy ◽  
Development Fund ◽  
Factors Affecting ◽  
Entrepreneurship Development ◽  
Youth Entrepreneurship ◽  
The Government

Entrepreneurship and business creation are a growing alternative for young people in different economies whose age group often faces a labor market with double digit unemployment rates. Due to low economic growth, traditional career paths and opportunities are disappearing rapidly. In response to these challenges, the government introduced the National Youth Policy (NYP), amongst others, to deal with the challenges facing youth in Kenya. It was through the NYP that the Youth Enterprise Development Fund (YEDF) was transformed to a state corporation in 2007 as a strategic move toward arresting unemployment among youth in Kenya. This study sought to report on the factors affecting youth entrepreneurship development in Kibera, a district of Kenya. Kibera is a low income, informal settlement in southwest Nairobi (Kenya) with an estimated population of one million housed on less than 2% of the total municipal residential land (or 3,000 people per hectare). A sample of three hundred entrepreneurs (aged 18-35) within the Kibera district, Kenya was drawn to participate in this study. Structured survey questionnaires were used to collect data from young business owners in Kibera. Findings revealed that government policy (NYP) and access to credit have a moderate to strong positive relationship in the development of youth entrepreneurship. Though the positive relationship shows that the Kenyan government is supporting youth entrepreneurship in Kibera, there have been differing views as to whether the programs to support youth are yielding positive results or not. Keywords: youth entrepreneurship, Kenya national youth policy, unemployment, Kibera. JEL Classification: L26, E24

scholarly journals Window dressing in the Active Share scores in publicly reported portfolios

2021 ◽  
pp. 234094442110246
Author(s):  
Laura Andreu ◽  
Carlos Forner ◽  
José Luis Sarto
Keyword(s):  
Positive Relationship ◽  
Tracking Error ◽  
Jel Classification ◽  
Tracking Errors ◽  
Window Dressing ◽  
Future Performance ◽  
Money Flows

Using a unique database that includes publicly disclosed fund holdings at the end of the quarter as well as the holdings in all non-publicly disclosed months, we found that some funds could alter their portfolios in publicly disclosed months to artificially increase their Active Share scores and consequently appear more active and take advantage of the positive relationship between Active Share and money flows. We show how, consistent with non-informed trades, these funds erode their future performance. However, these funds reach their objective of increasing future money flows. Moreover, we find that window-dresser funds can be identified by controlling the level of tracking error. The funds with high Active Share scores and low tracking errors have the highest levels of Active Share window dressing and the worst future returns. However, compared with less active funds, they are able to capture higher money flows. JEL CLASSIFICATION G23; G11

Analysis of Factors Affecting Fraudulent Financial Reporting with Independent Commissioners as Moderation Variable

2021 ◽  
Vol 5 (4) ◽  
pp. 01-12
Author(s):  
Andalia Andalia ◽  
Amiruddin Amiruddin ◽  
Grace T. Pontoh
Keyword(s):  
Regression Analysis ◽  
Financial Reporting ◽  
Internal Control ◽  
Sampling Method ◽  
Stock Exchange ◽  
Jel Classification ◽  
Fraudulent Financial Reporting ◽  
Factors Affecting ◽  
Effect Of Pressure ◽  
Analysis Technique

Objective - This study aims to examine and analyze the effect of pressure, opportunity, rationalization, ability and arrogance on fraudulent financial reporting with independent commissioners as the moderating variable. Methodology/Technique - The object of this research is all companies listed on the Indonesian Stock Exchange during 2019. The research sample was obtained through purposive sampling method and resulted in 215 companies. The analysis technique used is multiple regression analysis and Moderated Regression Analysis (MRA). Findings - The results show that pressure, opportunity, rationalization, ability and arrogance had a significant effect on fraudulent financial reporting. The results of the moderation regression analysis show that independent commissioners moderate the effect of pressure and arrogance on fraudulent financial reporting. Meanwhile, independent commissioners did not moderate opportunities, rationalization, and capacity for fraudulent financial reporting. Novelty - This research contributes to the pentagon fraud theory, which proves that the elements contained in this theory can be used as a basis for analyzing fraud committed by companies, and contributing to the company so that the company's internal control is improved and the presence of an independent board of commissioners is not only a fulfillment of the company's internal control. regulations made by the IDX. Type of Paper: Empirical. JEL Classification: G32, M21, M41, M42. Keywords: Pressure; Opportunities; Rationalization; Arrogance; Fraudulent Financial Reporting Reference to this paper should be made as follows: Andalia; Amiruddin; Pontoh, G.T. (2021). Analysis of Factors Affecting Fraudulent Financial Reporting with Independent Commissioners as Moderation Variable, Accounting and Finance Review, 5(4): 01 – 12. https://doi.org/10.35609/afr.2021.5.4(1)

Prioritizing the influencing factors of utaut-2 model toward mobile network service providers

2021 ◽  
pp. 178359172110553
Author(s):  
Ishani Patharia ◽  
Anjana Pandey ◽  
Sanjay Gupta
Keyword(s):  
Technology Acceptance ◽  
Communication Networks ◽  
Service Providers ◽  
User Behavior ◽  
Mobile Network ◽  
Study Data ◽  
Jel Classification ◽  
Network Service ◽  
Factors Affecting ◽  
Use Of Technology

Technological developments have a major impact on user behavior. The rapidly evolving communication system and technology have provided numerous choices for people. The ever-shifting changes in the generation of communication networks have posed challenges for mobile network service providers to attract and retain customers. This study aims to prioritize the determinants of the adoption of mobile network service providers using the unified theory of acceptance and use of technology (UTAUT-2). In this study, data were collected from 660 mobile phone users in Haryana, India. A fuzzy analytical hierarchy process (F-AHP) was applied to arrange the priority or rank the factors based on the significance of the factors in explaining the adoption of mobile network service providers. Results of the study reveal that efforts expectancy is the highest-ranked and prioritized factor for the adoption of mobile network service providers followed by performance expectancy and facilitating conditions. However, social influence emerged as the least important factor. The present study provides theoretical implications for future researchers by synthesizing and prioritizing the important factors affecting technology acceptance. The practical implications offer a clearer insight to marketers for developing focused pragmatic strategies to retain customer loyalty. The study has considered only UTAUT-2 model constructs and used the F-AHP technique. Other factors may be considered in future studies. Other priority analysis techniques can also be used such as ISM and MICMAC analysis for further study. The research has been conducted in Haryana, India, and therefore, it needs to be tested in other areas/countries for generalizability. JEL Classification: O1, O2, O4

scholarly journals Factors Affecting Business Strategy Implementation of Vietnam Garment Companies

2016 ◽  
Vol 12 (1) ◽  
pp. 133
Author(s):  
Hoang Viet Nguyen ◽  
Duc Nhuan Nguyen
Keyword(s):  
Human Resources ◽  
Corporate Culture ◽  
Business Strategy ◽  
Positive Relationship ◽  
Strategy Implementation ◽  
Point Of View ◽  
Strategy Formulation ◽  
Factors Affecting ◽  
Significant Positive Relationship ◽  
The Impact

This paper studies the impact of factors affecting on business strategy implementation of Vietnam garment companies. A total of 192 questionnaires were administered to respondents chosen from 82 Vietnam garment companies. The findings indicated that there is a significant positive relationship between 05 factors: Strategy formulation-Human resources-Communication-Corporate culture-Organizational structure and business strategy implementation from the sample point of view.

scholarly journals Study on the Factors Affecting the Financing of High-Tech SMEs

2017 ◽  
Vol 13 (8) ◽  
pp. 121
Author(s):  
Mingjun Zhu
Keyword(s):  
Positive Relationship ◽  
Significance Test ◽  
High Tech ◽  
Negative Effects ◽  
Factors Affecting ◽  
Enterprise Growth ◽  
Tax Shield ◽  
Debt Tax Shield ◽  
Major Factors ◽  
Tangible Asset

High-tech small and medium-sized enterprises (SMEs) have played an important role in promoting the development of Chinese national economy, but most of them are still facing the difficulty in financing. This paper determines the major factors affecting the financing for high-tech SMEs by using multiple linear regression (MLR) method and significance test then comes to a conclusion that enterprise scale, enterprise growth, tangible asset ratio and equity liquidity have positive relationship with the financing of high-tech SMEs while profitability, accumulation, non-debt tax shield and solvency have negative effects.

scholarly journals The perception of Islamic banking by the first national bank sales staff in the Kwazulu-Natal region of South Africa

2016 ◽  
Vol 11 (4) ◽  
pp. 50-60 ◽  
Author(s):  
Ismail Vahed ◽  
Muhammad Ehsanul Hoque
Keyword(s):  
Banking Industry ◽  
Cross Sectional Study ◽  
Sales Force ◽  
Jel Classification ◽  
Islamic Banking ◽  
Cross Sectional ◽  
Negative Perception ◽  
National Bank ◽  
Conventional Banks ◽  
Sales Staff

The objective of this study is to determine the perception and awareness of Islamic banking by a conventional banks sales force. This was a cross-sectional study conducted among 100 sales staff randomly selected to take part in the study. A self-administered anonymous questionnaire was used to collect the data using online system called QuestionPro. Results revealed that whilst the respondents did feel there was a need for Islamic banking, they also did feel that Islamic banking was more complicated than conventional banking. The study also revealed that there was an overall negative perception of Islamic banking which was primarily based on a lack of knowledge, awareness, and understanding. It is recommended that banks provide sufficient and effective training to their staff on all products and services so that any negative perception can be eliminated. This study can benefit organizations that are in the Islamic banking industry or looking at getting into the Islamic banking industry. Keywords: Islamic banking, conventional banking, knowledge, perception, training. JEL Classification: G21, D83

scholarly journals ISLAMIC BANKING PERFORMANCE MEASUREMENT: A CONCEPTUAL REVIEW OF TWO DECADES

2021 ◽  
Vol 5 (1) ◽  
pp. 16-33
Author(s):  
Elyanti Rosmanidar ◽  
Abu Azam Al Hadi ◽  
Muhamad Ahsan
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Social Performance ◽  
Meta Analysis ◽  
Jel Classification ◽  
Research Trend ◽  
Islamic Banking ◽  
Islamic Banks ◽  
The Past ◽  
Conventional Banks

This article aims to provide an overview of the development of research on the measurement of Islamic banking performance over the past 20 years from 89 selected papers with Scopus-indexed journals ranked Q4 to Q1 or accredited with Sinta 2 to Sinta 1. This study used a qual-quantitative meta-analysis approach using the Mendeley citation application. The distribution of the topic and the depth of research in paper samples based on keywords in publications were analyzed using the VOSviewer application. The results of the analysis showed that the research trend of Islamic banking performance in reputable journals is increasing in recent years. Most of the studies performed in the last two decades have focused on the practice and corporate governance of Islamic banks and comparisons between Islamic and conventional banks based on financial performance ratios and aspect of maqasid al-Shariah; Only a few studies that discuss efficiency, social performance on Islamic banks, regulation, intellectual capital and stability of the financial performance of Islamic banks were found. The further discussion is an empirical exposure without theoretical exploration or analysis which is supposed to become the direction of banking research in the future.  JEL Classification Codes: G21, L25, P17, P47.

scholarly journals Kinerja Dan Kompensasi Masa Depan Di Bank Syariah Dan Konvensional

2019 ◽  
Vol 5 (1) ◽  
pp. 83-96
Author(s):  
Evy Rahman Utami
Keyword(s):  
Regression Analysis ◽  
Agency Theory ◽  
Board Of Directors ◽  
Positive Relationship ◽  
Financial Statements ◽  
Islamic Banking ◽  
Stewardship Theory ◽  
Research Questions ◽  
Relationship Of ◽  
The Relationship

The objective of this study is to examine the relationship between changes of    performance and changes of compensation of board commissioners and board of directors. In contrast to previous research, this study compare the relationship on conventional banking  and Islamic banking in Indonesia. The samples of this research are conventional and Islamic banking between periode 2011-2015. Data in this study were obtained from financial statements. Regression analysis will be employed to answer the research questions. The result showed that there is a positive relationship between changes of performance and compensation. However, there is no difference the relationship of performance and compensation on the conventional and Islamic banking. This study supported the agency theory, but it does not support the stewardship theory.

scholarly journals Analysis of Internal and External Determinant Variables towards Profitability of Islamic Banking in Indonesia (2014-2020)

2021 ◽  
Vol 4 (1) ◽  
pp. 18-34
Author(s):  
Febri Ramadhani ◽  
Muhammad Rizkan
Keyword(s):  
Negative Relationship ◽  
Banking System ◽  
Islamic Banking ◽  
Correction Model ◽  
Factors Affecting ◽  
Vector Error Correction ◽  
Vector Error ◽  
Long Run ◽  
Short Run ◽  
Relationship Of

Indonesia is a country that adheres to a dual banking system, namely conventional and Islamic Banking. The growth rate of Islamic banking in the last three years is higher than conventional banking. However, in total assets, Islamic banking is still far behind conventional banking. Therefore, it is necessary to study further the performance of Islamic banking reflected in its profitability. So, it becomes an alternative input in determining Islamic banking policies. This study aims to know the factors affecting the profitability (ROA) of Islamic Banking in Indonesia. The data used are the 2014-2020 monthly data in the amount of 79 data. The method used in this study is a Vector Error Correction Model (VECM) to determine the effect of long-run and short-run relationships. The results of the study showed that the long-run relationship of the NPF variable affected and was significant positive toward ROA, CAR affected and was significant negative toward ROA, while the inflation variable had a negative relationship and not significant toward ROA. The results of the short-run relationships showed that the NPF and CAR variables positively affected ROA, while the inflation variable did not significantly affect the ROA.

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