Purpose -The purpose of this study is to examine the acceptance level of a new Islamic home financing concept, diminishing partnership (DP), by consumers in Malaysia using the theory of reasoned action as the guiding principle. Design/methodology/approach -Cross sectional data were collected through a survey and analysed by means of factor analysis, correlation and regression analysis. Findings -Positive attitude or degree of favorableness towards the DP concept and religious and social influence are jointly responsible in determining the intention to engage in DP though the former commands greater influence.Research limitations/implications -The use of convenience sampling and postgraduate students may not sufficiently capture the variations that could potentially exist in the market. Practical implications -Introducing a leading Islamic finance product requires more than just a mere Shariah Board approval as customers are far more critical than has often been assumed. Demand for the home diminishing product has clearly been substantiated. It is a challenge for bankers to devise products that use the spirit of the concept very closely without compromising its salient features. Marketing strategies to consumers with different religious backgrounds have also been identified. Originality/value -This study examines customers' acceptance level of a new Islamic home financing concept among multi ethnic/religion consumers with growing interest and consciousness about Islamic financial products.

Purpose -The purpose of this paper is to present a report on the implementation of a quality cost program in a continuous-process manufacturing company, with particular emphasis on the unearthing of hidden quality costs, as well as gaining a closer understanding of the resistance against implementation. Design/methodology/approach -Using an action research approach, the researchers participated -directly and indirectly -in the implementation of quality costing at the case company. The research process comprises iterative cycles of gathering data through documentary reviews, observations of company operations, discussions with operatives, analyzing data, undertaking actions and evaluating results. Following Sandoval-Chavez and Beruvides, the poor quality cost analysis includes an additional category to the conventional prevention-appraisal-failure model to reflect the cost of lost opportunities. Findings -The study unearthed a significant portion of hidden quality costs which may be termed an "opportunity loss". The findings indicate that the company's total quality costs actually far exceed its current profit margin, and that the company could improve its competitive position if it focused on the elimination of these quality costs. Research limitations/implications -This paper focuses on uncovering hidden quality costs. However, the measuring of quality costs only serves to identify opportunities for improvement. It is follow-up corrective actions that will lead to organizational effectiveness. The research findings support the contention that tracking of poor quality costs is an important step in the quality management process. Originality/value -This paper presents a proactive way of tracking hidden quality costs.

The selection of quality gemstones requires a special ability to select and assess the quality of gemstones to be traded. The diversity of types of gemstones and consumers becomes an obstacle in itself when the knowledge and ability of individuals to analyze the quality of gemstones is minimal. The decision-making method used is Fuzzy Analytical Hierarchy Process (F-AHP) method which is widely used in various sectors. F-AHP is easy to adapt to many decision issues; the research proposes a decision-making system using the F-AHP algorithm to analyze the quality of gemstones. The results obtained with the use of F-AHP model in the selection of quality gemstones show the highest quality of gemstones of all stones compared, Rubi 1, with a weight value of 0.152942.

PurposeThis paper seeks to focus on examining unit trust performance in Malaysia over the period 1991‐2001.Design/methodology/approachThe broad based study covers full economic cycles using 7 different performance measures: raw return, market adjusted return, Jensen's alpha, adjusted Jensen's alpha, Sharpe Index, adjusted Sharpe Index, and Treynor Index.FindingsThe results show that on average the performance of Malaysian unit trust falls below market portfolio and risk free returns. However, the variance of unit trust monthly returns is less than the market. Performance by type of funds indicates that bond funds show relatively superior performance, over and above the market and equity unit trusts. This is due to the high interest rate kept during the crisis period. Findings also suggest that there is no persistency in performance as there is no significant inter‐temporal correlation between past and current performance.Research limitations/implicationsThe issue of inferior performance needs further investigations to adjust for great importance placed on maintaining consistent dividend distribution. In addition, ill‐managed funds must be separately analysed to see if limited budget, less qualified managers, use of limited information and less sophisticated software could explain the poor performance.Practical implicationsA very useful source of information for potential investors and portfolio management companies looking for opportunities to invest.Originality/valueThe paper contributes to the present body of knowledge by offering broad based performance evidence from an emerging market with strong government back up for unit trusts investment.

One form of employee integrity can be seen from his desire to perform extra-role behavior. The purpose of this study is to analyze the influence of Organizational Trust to Organizational Learning Culture directly or indirectly through Organizational Justice, the influence of Organizational Trust and Organizational Justice to Extra-Role Behavior directly or indirectly through Organizational Learning Culture, and the influence of Organizational Learning Culture on Extra-Role Behavior for employees of government hospitals in Makassar. This research was conducted at 7 Government Hospitals in Makassar City, South Sulawesi, Indonesia with Proportional random sampling. The analysis method that is used to test the research hypothesis is Partial Least Square (PLS) by using SmartPLS. The results showed that Organizational Trust directly and indirectly through Organizational Justice had a positive and significant influence on the Organizational Learning Culture for employees of government hospitals in Makassar. The direct relationship of Organizational Justice, Organizational Trust, and Organizational Learning Culture toward Extra-Role Behavior is positive but specifically Organizational Trust is not significant. Organizational Trust and Organizational Justice indirectly through Organizational Learning Culture had a positive and significant influence on Extra-Role Behavior for employees of government hospitals in Makassar.