Islamic Organizational Culture, Islamic Corporate Social Responsibility, and Corporate Performance: Evidence From Sharia Bank in Indonesia

Ifada, Luluk Muhimatul; Ghozali, Imam; Faisal, Faisal

doi:10.5430/ijfr.v10n6p118

Cited by 6 publications

(4 citation statements)

References 15 publications

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“…In companies, organizational culture will be the basis for formulating and managing social responsibility. Companies operating according to Islamic principles tend to embrace an organizational culture based on the notions of trust, morality and accountability (Ifada et al, 2019). The indicators in this study are Keeping Trust on Allah, Hard Working, Excellence, Cooperation, Accountability, Knowledge, Absolute Sincerity, Morality and Cleanliness.…”

Section: Literature Reviewmentioning

confidence: 99%

Implementation of Islamic Value on Leadership, Organizational Culture and Spirituality to Performance

Febriani

2021

JMB

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This study aims to analyze the effect of Islamic leadership in increasing Islamic performance through Islamic organizational culture and Islamic spirituality. A total of 107 questionnaires have been distributed to the Muslim entrepreneur community in Malang, East Java, Indonesia. Data analysis using Partial Least Square. The results of this study indicate that the application of Islamic Leadership can improve the practice of Islamic Organizational Culture and this can encourage increased performance. The application of Islamic Leadership can increase Islamic Spirituality and this can encourage increased performance and the application of Islamic Leadership can increase Islamic Performance. In this research, Muslim entrepreneurs should improve their fathanah attitude and also pay attention to the application of the elements of the Islamic Organizational Culture and Islamic Spirituality.

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Section: Literature Reviewmentioning

confidence: 99%

Implementation of Islamic Value on Leadership, Organizational Culture and Spirituality to Performance

Febriani

2021

JMB

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“…It outlines how organizations respond to expectations that are typically set and are dependent on how the organization is seen by all stakeholders (Mahmud, 2019) Environmental accounting information is also a way for industries to be transparent about their environmental actions. It demonstrates their care for stakeholders, their duty to the environment, and their commitment to its preservation, all of which will help them gain credibility (Ifada et al, 2021). Contradictory research is also offered, while several supporters of the legitimacy theory in accounting study have been mentioned in the prior sections.…”

Section: Legitimacy Theorymentioning

confidence: 99%

Corporate Attributes and Environmental Accounting Disclosure of Listed Pharmaceutical Companies in Nigeria

Oluwapomile Joseph Obamoyegun,

Israel Seriki Akinadewo,

Olusola Esther Igbekoyi

et al. 2024

ijird

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Resource consumption and the continuous emission of greenhouse gases in Nigeria have been experiencing an upward trend. Consequently, stakeholders are advocating for more transparency in corporate practices, especially those that negatively affect the environment. The research aimed to evaluate the impact of corporate attributes and environmental accounting disclosure within the context of publicly listed pharmaceutical companies in Nigeria. The research methodology used in this study was ex post facto. Using a census sampling methodology, the population consists of seven pharmaceutical enterprises officially listed on the Nigeria Exchange Group (NGX) as of December 31, 2022. The data used in this study was extracted from the verified annual financial reports of the businesses from 2010 to 2022. The collected data were analyzed with the panel data regression model employing ordinary least squares. The findings indicate that the characteristics of corporations have a notable and favourable influence on the extent to which organizations disclose information related to environmental accounting. According to the study, there is a weak and harmful correlation between leverage and environmental accounting disclosures. According to the study, Leverage and environmental accounting disclosures have an inactive and adverse relationship. Conversely, industry size and profitability show a strong, favourable relationship with these disclosures. The study's results indicate that the extent of information disclosure on environmental accounting by pharmaceutical businesses is significantly influenced by their company size and level of profitability. It is recommended that enterprises expand in terms of scale and profitability to ensure the submission of financial reports that adhere to worldwide standards of excellence.

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“…The company's sustainable development is a balance between economic, ecological, and social interests. Financial risk management has an average score above 80 that reflect it has implemented well in Islamic social enterprises but for corporate culture still need improvement implementation (Ifada et al, 2019;Saeidi et al, 2019).…”

Section: Introductionmentioning

confidence: 99%

The Effect of Board Gender Diversity on Corporate Sustainability Performance with Enterprise Risk Management as a Moderating Variable

Hidayah,

Nugroho,

Mais

2023

IJSSB

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Corporate Sustainability Performance is an approach taken by companies to create long-term profits by developing business strategies that prioritize profits and pay attention to social, cultural, economic, and environmental factors. Gender diversity plays an important role in achieving sustainable performance because the gender diversity of board members can improve company performance. This study aims to examine the effect of board gender diversity on corporate sustainability performance by using ERM as a moderation variable. The study in this study took samples of energy and mining companies on the IDX. This includes mining companies that have published integrated reports (IRs). The type of data used is secondary data using random sampling to determine the number of sampling trials. This study used qualitative descriptive approach and causality method. Data analysis in this study used SPSS to examine the effect of the independent variable on the dependent variable. The results of this study provide an in-depth understanding of the relationship between independent and dependent variables, with implications that can increase awareness of the importance of gender diversity in the context of sustainable company performance.

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Islamic Organizational Culture, Islamic Corporate Social Responsibility, and Corporate Performance: Evidence From Sharia Bank in Indonesia

Cited by 6 publications

References 15 publications

Implementation of Islamic Value on Leadership, Organizational Culture and Spirituality to Performance

Implementation of Islamic Value on Leadership, Organizational Culture and Spirituality to Performance

Corporate Attributes and Environmental Accounting Disclosure of Listed Pharmaceutical Companies in Nigeria

The Effect of Board Gender Diversity on Corporate Sustainability Performance with Enterprise Risk Management as a Moderating Variable

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