Hendro Margono, Muhammad Saud and Asia Ashfaq
Social media provides a platform for people to connect, communicate and share their opinions, and has become a powerful gizmo for freedom of expression as well as freedom of…
Abstract
Purpose
Social media provides a platform for people to connect, communicate and share their opinions, and has become a powerful gizmo for freedom of expression as well as freedom of speech. The present study intends to examine the role of social media in instigating hateful thoughts, actions among youth and eventually leading them towards hate speech.
Design/methodology/approach
Mixed methods were adopted to achieve the objectives, where survey (quantitative) and focus group discussions (qualitative) were carried out. The students who participated were from different universities, campuses and faith-based schools in Indonesia. They were recruited through online and offline sources where they showed their interest in participating in this study. Participants were 19–30 years old. Data was analysed by deploying the narrations, thematic (based on themes), and univariate analysis.
Findings
In the present research, three attributes of hate speech were investigated, such as form of expression, discrimination and identity factors. The findings of the study show that the prevalence of hate speech among youth in Indonesia is associated with their belongingness to political ideology, identity, nationality and ethnicity.
Social implications
The objective is to examine the prevalence and nature of hate speech among youth in Indonesia, identify the factors and reasons for engaging in hate speech and assess the potential impacts of hate speech.
Originality/value
This research attempts to analyse the role of social media in shaping the mindset of the youth towards hate speech, which ultimately leads to delinquency.
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Atie Rachmiatie, Erik Setiawan, Kiki Zakiah, Muhammad Saud and Ferra Martian
This study aims to investigate the components of a halal tourism ecosystem and how to establish a model for an effective halal tourism ecosystem. Therefore, each component can…
Abstract
Purpose
This study aims to investigate the components of a halal tourism ecosystem and how to establish a model for an effective halal tourism ecosystem. Therefore, each component can play a role in encouraging the productivity of halal tourism.
Design/methodology/approach
A qualitative approach was applied through in-depth interviews and focus group discussion (FDGs) with representatives of stakeholders who are associated with the development of halal tourism in Indonesia.
Findings
The results show that the effectiveness of the halal tourism ecosystem is primarily determined by the role of the government as an initiator and a policymaker. The halal tourism ecosystem must be run with universal Islamic norms, and it must be avoid exclusive rules.
Originality/value
This research concludes that the symbols in the halal ecosystem are not components that can glue the differences between various organizations and institutions in the context of tourism. However, the role of adhesive is substituted by its practice or implementation that can accommodate shared understandings of Sharia norms.
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This study aims at investigating the effect of corporate governance attributes on the Fraud disclosure of Takaful insurance companies in Saudi Arabia from 2014 to 2022.
Abstract
Purpose
This study aims at investigating the effect of corporate governance attributes on the Fraud disclosure of Takaful insurance companies in Saudi Arabia from 2014 to 2022.
Design/methodology/approach
This study uses a self-constructed disclosure index to quantify the level of fraud information using content analysis. The count regression (Poisson and negative binomial) models in panel data modeling are used to check the interdependence relationship between the Fraud disclosure and the corporate governance structure of 26 Takaful insurers.
Findings
The findings confirm the negative effect of ownership structure and the board size on the Fraud disclosure. However, the high proportion of independent board members, the audit board committee and the size of the risk board committee positively affect the extent of Fraud disclosure. Finally, this study provide evidence that large size of Shariah board is associated with a lower level of voluntary Fraud disclosure.
Research limitations/implications
Both economics-based theories and social exchange theory provide a better basis upon which to understand mechanisms by which board of directors in Takaful insurance provides external stakeholders with valuable information about corporate fraud.
Practical implications
It seems important to equip audit and Shariah board committee with the tools to give them an operational content that focus systematically on the “tone at the top” in investigating fraud, including disclosure and discipline.
Originality/value
Corporate governance is rapidly changing in Saudi Arabia and it is unclear whether adopting a corporate governance practices in financial institutions is appropriate for Islamic insurance companies.
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This study examines the test's predictive validity of English language performance and compares test constructs to identify the most effective predictors of English language…
Abstract
Purpose
This study examines the test's predictive validity of English language performance and compares test constructs to identify the most effective predictors of English language performance.
Design/methodology/approach
Data were collected and analysed from test scores of students enrolled in the foundation year (N = 84) and level 2 (N = 127) in the faculty of English at a Saudi university using correlation and regression tests.
Findings
The findings revealed that the General Aptitude Test (GAT) is effective in predicting English performance for students in level 2 and that the error detection task is the most effective predictor of performance in English reading.
Practical implications
The study provides support for the validity of the GAT as a university admission requirement for English language courses in the Arabic-speaking world.
Originality/value
This study examines the GAT's power using a fine-grained approach by deriving scores from its breakdown constructs to predict the performance of English skills at the university level.
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This paper aims to analyse and compare the petition for liquidation and administrative liquidation procedures within Saudi and UK insolvency law. It explores how Sharia principles…
Abstract
Purpose
This paper aims to analyse and compare the petition for liquidation and administrative liquidation procedures within Saudi and UK insolvency law. It explores how Sharia principles shape insolvency practices and examines critical elements such as creditor rights, asset management and the prioritization of claims. By highlighting the procedural differences and their implications for stakeholders, this study seeks to uncover the effectiveness and fairness of each system. Ultimately, this comparative analysis aspires to contribute to a deeper understanding of how insolvency frameworks influence economic recovery and stakeholder protection in varying legal contexts.
Design/methodology/approach
This study uses a comparative analysis approach, drawing from legal texts, academic literature and case law in both Saudi Arabia and the UK. It includes a thorough examination of insolvency statutes, court rulings and procedural frameworks, identifying key differences and similarities. Empirical data regarding insolvency outcomes, such as process duration and creditor recovery rates, will be assessed to evaluate each system’s effectiveness. This methodology aims to provide a comprehensive understanding of insolvency procedures while integrating both theoretical frameworks and practical examples to enrich the analysis.
Findings
The findings reveal significant differences in how the petition for liquidation and administrative liquidation procedures are implemented in Saudi Arabia and the UK. Saudi insolvency practices are deeply influenced by Sharia principles, emphasizing fairness and creditor−debtor relationships. In contrast, the UK framework showcases a more commercial approach. This study identifies leadership roles and procedural transparency as critical factors affecting stakeholder outcomes. Overall, the analysis underscores the necessity for continuous improvement in both jurisdictions to enhance the effectiveness and fairness of insolvency proceedings, promoting better economic recovery.
Research limitations/implications
This study’s limitations include its focus on specific legal frameworks, which may restrict the generalizability of findings to other jurisdictions. The reliance on qualitative data from selected cases might not capture the full spectrum of insolvency practices in Saudi Arabia and the UK. Future research is encouraged to test the proposed insights in broader contexts and examine the influence of emerging legal reforms on insolvency practices. In addition, interdisciplinary studies could further enrich the understanding of how cultural and economic factors shape insolvency law.
Practical implications
The comparative analysis provides practical insights for legal practitioners, policymakers and stakeholders involved in insolvency proceedings. Recommendations include enhancing procedural transparency, improving creditor engagement and fostering a balanced approach to liquidation and restructuring. By understanding the unique characteristics of each system, stakeholders can better navigate insolvency processes, ultimately promoting fair treatment and improving recovery outcomes. This study also highlights the importance of aligning local practices with international standards to facilitate cross-border transactions and enhance economic stability.
Originality/value
This paper contributes to the under-researched area of Islamic insolvency law by providing a comparative analysis of liquidation procedures in Saudi Arabia and the UK. It highlights the interplay between Sharia principles and modern insolvency practices, filling a gap in existing literature. By examining the implications for creditors and stakeholders, this study offers valuable insights into the effectiveness and fairness of insolvency frameworks. Its findings can inform future legal reforms and facilitate greater understanding of how different jurisdictions handle insolvency challenges, promoting global best practices in this domain.
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Sanaa Mostafa Mohammed and Reda Ebrahim El-Ashram
The current paper is aimed to explore the relationship between virtuous leadership (VL) dimensions and the dimensions of innovation management (IM) among employees in…
Abstract
Purpose
The current paper is aimed to explore the relationship between virtuous leadership (VL) dimensions and the dimensions of innovation management (IM) among employees in pharmaceutical companies of the public business sector – Egypt.
Design/methodology/approach
The current paper relied on the descriptive and analytical method and the survey paper in dealing with the paper variables. Participants for this paper consisted of (312) employees who completed a questionnaire that assessed VL and IM.
Findings
The results revealed that there is a positive, statistically significant relationship between VL and IM, Specifically, there is a positive effect of courage, justice and prudence on strategic innovation, a positive effect of courage, humanity and asceticism on technical innovation, and there is a positive effect of prudence, humanity and courage on management innovation.
Practical implications
The paper concluded that VL acts as an important tool that facilitates IM and promotes high levels of innovation for employees.
Originality/value
The current paper contributed to understanding the conditions in which employees of pharmaceutical companies have VL and provided additional guidance for effective practices of quality IM in pharmaceutical companies of the public business sector. In this study, a model was built to analyze the mechanism underlying the relationship between virtuous leadership and innovation management in pharmaceutical companies.
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This study aims to examine Saudi female students' attitude toward peer feedback activity in writing classes with a list of questions for the students to follow during the…
Abstract
Purpose
This study aims to examine Saudi female students' attitude toward peer feedback activity in writing classes with a list of questions for the students to follow during the activity, and to investigate the challenges that may prevent the use of such activity in Saudi EFL classes.
Design/methodology/approach
This study used a mixed-methods to ensure the credibility of the data and obtain clear descriptions about the topic. The study instruments are (1) Writing Essays, (2) Writing Checklist, (3) Questionnaire and (4) Semi-structured interview. The data were analysis with SPSS and o 10 software.
Findings
The study results indicated that students had a positive attitude toward peer feedback with a checklist in EFL writing class. For instance, their second written essay (post) has improved and has fewer mistakes than the first one. Also, most of the participants stated that peer feedback has improved their writing quality and has enhanced their writing awareness of their weaknesses and mistakes. Moreover, the interview had highlighted the main challenges that could affect using peer feedback in writing class. Finally, the results indicate the efficiency of peer feedback with a checklist in similar teaching contexts.
Research limitations/implications
The study focused on a small number of participants (30 students). Besides, the study dealt with students at university level only and the study focused on female students.
Practical implications
Based on the study finding, it is recommended that peer feedback should be integrated in all EFL writing classes at all levels. Based on the study finding, it is recommended that peer feedback should be incorporated in all EFL writing classes at all levels. Using checklist can help the students to become more independent learners and in time they will be able to correct their own mistakes.
Originality/value
This paper fulfills an identified need to identify how integrating peer feedback activity in writing class can improve the students' writing performance and help them to be independent learners.
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Mohamed Ben Mimoun, Daghbagi Hamrouni and Asma Raies
This study aims to examine the role of Islamic Banking (IB) finance in promoting private sector investment within dual banking systems, with particular attention to the impact of…
Abstract
Purpose
This study aims to examine the role of Islamic Banking (IB) finance in promoting private sector investment within dual banking systems, with particular attention to the impact of institutional quality.
Design/methodology/approach
Using panel data from 26 countries with dual banking systems over the 2004–2022 period, this study uses the system-GMM estimator to analyze the interaction between private investment, IB finance and institutional quality, using both aggregated and disaggregated institutional quality indicators.
Findings
The results indicate that the direct effect of IB finance on private investment is generally limited across the sample. However, institutional quality, while showing a negative standalone effect, plays a pivotal role when considered interactively with IB finance. This study demonstrates that when both IB finance and institutional quality reach certain threshold levels, they exhibit a complementary relationship that significantly enhances private sector investment. The thresholds and key economic factors that influence private investment in the studied countries are estimated, providing valuable policy implications.
Originality/value
This research provides new insights into the interplay between IB finance and institutional quality, emphasizing that the effectiveness of IB finance is conditional upon strong institutional frameworks. Unlike previous studies, the work redefines the finance-growth nexus in dual banking systems, demonstrating that institutional improvements are essential to unlocking the full potential of IB finance.
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Wael Hemrit, Naziha Kasraoui and Amira Feidi
The aim of this paper is to determine whether the efficiency of banks’ human capital (HC) has moderating effects on the relationship between asset diversification and bank…
Abstract
Purpose
The aim of this paper is to determine whether the efficiency of banks’ human capital (HC) has moderating effects on the relationship between asset diversification and bank performance over the 2008–2020 period.
Design/methodology/approach
Our study considers generalized least squares estimation in fixed effects panel.
Findings
Results show that banks with higher levels of HC and higher degree of diversification reduce bank profitability and efficiency. The results also depict that the financial stability-reducing effects of Income diversification decrease as bank HC efficiency increases. At the same time, the effects of income and asset diversity on financial stability change depending on the performance aspect.
Originality/value
Previous research on banks’ performance is concentrated on asset diversification. This article broadens to the HC, Asset diversification and the moderating effects of the profitability, stability and efficiency of French Banks.
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Mohammed Hassan Makhlouf, Adel Qatawneh and Walid Safi
Narrative disclosures offer further elucidation of a company's financial performance beyond what is presented in numerical format. This can assist stakeholders in gaining a deeper…
Abstract
Purpose
Narrative disclosures offer further elucidation of a company's financial performance beyond what is presented in numerical format. This can assist stakeholders in gaining a deeper comprehension of the elements that impact reported earnings, thereby improving the quality of financial information. The current research explores the impact of narrative disclosure on the earnings quality of firms listed on the Amman Stock Exchange (ASE).
Design/methodology/approach
Appropriating an index to measure the narrative disclosure level in the research sample firms, the research utilizes an analysis of the textual content of nonfinancial reports and statements issued by the management of the ASE-listed nonfinancial firms between 2013 and 2022. The financial statements issued in the annual financial reports are also adopted to extract data on earnings quality and the controlling variables. The analysis of the data and attainment of the findings necessitate using the panel data.
Findings
It is indicated that narrative disclosure affects earnings quality. To be precise, the greater the narrative disclosure, the lower the absolute value of the voluntary discretionary accruals and thus the higher the quality of accounting earnings.
Research limitations/implications
The findings contribute to new research on disclosure issues, particularly narrative disclosure, which enhances reader confidence in financial and nonfinancial reports and prevents misleading and manipulated information.
Originality/value
This research helps decision-makers understand the relationship between reports, statements and earnings quality in a firm. It's unique in exploring this relationship, especially in developing countries. The study is the first of its kind in Jordan, known for its economic stability and strategic location in the Middle East, making its findings applicable to similar environments.