This study aims to identify the effect of the Quranic approach on understanding Islamic accounting among accounting students.
Abstract
Purpose
This study aims to identify the effect of the Quranic approach on understanding Islamic accounting among accounting students.
Design/methodology/approach
This study used an experimental field design with pre- and post-test involving 107 participants. Based on the self-determination theory, this study explores the role of Quranic involvement in Islamic accounting instructional design to improve learning outcomes. This study used a comparative analysis of an independent sample of the approach (Quranic vs technical learning) in instructional design (mathematics vs conventional).
Findings
This study proves that Islamic accounting learning outcomes differ between the Quranic and technical learning approaches. The Quranic approach provides better learning outcomes based on post-test scores. This difference is consistent in both conventional and mathematical instructional designs.
Research limitations/implications
First, this study is limited to the alleged role of the Quranic approach in participants' intrinsic motivation. Further studies can explore how and what part of participants' intrinsic motivation is affected by the Quranic approach. Second, this research is limited to the basics of Islamic accounting. Further studies can explore the role of the Quranic approach in understanding Islamic accounting transactions with higher complexity.
Practical implications
This study can be used to develop Islamic accounting instructional designs using a Quranic approach.
Originality/value
This study provides empirical evidence on the Quranic approach's role in improving learning outcomes. This study also fills in the scarcity of research on Islamic accounting teaching.
Details
Keywords
Izra Berakon, Muhammad Ghafur Wibowo, Achmad Nurdany and Hendy Mustiko Aji
The increasing number of tourists in the Muslim world every year has encouraged digital business developers and the Sharia banking industry to integrate halal product and service…
Abstract
Purpose
The increasing number of tourists in the Muslim world every year has encouraged digital business developers and the Sharia banking industry to integrate halal product and service apps with the Sharia mobile banking system. The fourth wave of the industrial revolution has changed the consumer paradigm, creating a young generation that uses digital service transaction systems in their daily lives. This paper aims to investigate the factors that determine intention to use halal tourism apps amongst Muslim tourists to provide insights promoting the development of halal tourism in Indonesia.
Design/methodology/approach
The research was conducted using an online survey approach. The sample comprised 205 Muslim Millennial and Generation Z travellers. The data collected were analysed using partial least square structural equation modelling. There were three analysis stages: evaluation of the measurement model, assessment of the structural model and hypothesis testing.
Findings
The findings indicated that trust mediated the relationship between perceived ease of use and perceived usefulness on individual intentions and that halal knowledge positively and significantly impacted individual intentions. In contrast, religiosity was not a significant influence on individual intentions.
Originality/value
The paper expanded the technology acceptance model by incorporating the key constructs of halal knowledge, religiosity and trust into an integrated research framework; this represented a novel step, especially in the context of halal tourism. The finding that trust mediated the relationship between perceived ease of use and perceived usefulness fills a gap in previous research, which has rarely included the trust construct in technology acceptance models.
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While existing research has predominantly focused on the positive relationships between service quality and outcome variables, there has been limited investigation into the…
Abstract
Purpose
While existing research has predominantly focused on the positive relationships between service quality and outcome variables, there has been limited investigation into the influence of food service quality on these variables or the moderating role of stadium atmosphere in the realm of sports marketing. This study aims to fill these gaps by examining the structural relationships between baseball stadium food quality, timeliness, satisfaction, and behavioral intention with an emphasis on the moderating effect of stadium atmosphere.
Design/methodology/approach
The data were collected from spectators attending baseball games. This study established the validity of the measurement scale through confirmatory factor analysis, factor loadings, average variance extracted, and construct reliability using Cronbach’s alpha. In addition, this study employed structural equation modeling with maximum likelihood estimation to examine positive relationships and mediating effects and used Jamovi statistical software to conduct moderation analysis.
Findings
The findings demonstrate the significant impacts of food quality on satisfaction and behavioral intention, the positive effects of timeliness on satisfaction and behavioral intention, and the notable influence of satisfaction on behavioral intention. Additionally, this study found that satisfaction partially mediates the aforementioned relationships and that stadium atmosphere moderates these pathways.
Originality/value
This study contributes to the literature by addressing the impact of food service quality on outcome variables within sports marketing, an area that has received limited attention. Specifically, it examines how food quality and timeliness influence consumer satisfaction and behavioral intention. Furthermore, the study highlights the moderating role of stadium atmosphere, demonstrating its potential to enhance the relationship between food quality and consumer outcomes. These findings expand our understanding of consumer behavior in sports settings, offering practical strategies for team officials to enhance fan experiences. By diversifying menu options, optimizing concession operations, and collaborating with local vendors, team officials can significantly improve food service quality and create a more engaging stadium atmosphere.
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This study addresses the pivotal role of digital transformation (DT) in the post-pandemic business landscape, identifying a notable gap in comprehending strategic adaptations and…
Abstract
Purpose
This study addresses the pivotal role of digital transformation (DT) in the post-pandemic business landscape, identifying a notable gap in comprehending strategic adaptations and digital communication amidst the complexities of the digital era. It seeks to illuminate practical insights for businesses navigating through DT by intertwining its technological and organizational aspects.
Design/methodology/approach
Employing a conceptual approach, this paper synthesizes existing literature and theoretical frameworks related to DT, integrating its technological, strategic and organizational dimensions. It utilizes real-world instances to elucidate the digital era’s practical implications and strategic adaptations. The study also proposes a research agenda that spotlights pressing DT issues, challenges and actionable strategies for businesses.
Findings
Despite DT’s inherent complexity, the paper reveals that it is crucial for businesses navigating the contemporary digital landscape. It underscores the importance of strategic adaptations in DT, highlighting their implications on customer experiences and organizational structures amidst the evolving technological and market dynamics. Moreover, it accentuates the significance of effective digital communication strategies in enhancing user experiences and conveying value propositions adeptly.
Originality/value
This paper brings vital aspects of DT impacting modern organizations, offering invaluable insights for practitioners and scholars aiming to comprehend and navigate DT’s complexities. The identified research gaps underscore the necessity for further exploration, aiming to broaden DT’s theoretical and practical facets.