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This chapter is derived from the result of research conducted by Firman Menne, Lanita Winata and Mohammad Hossain. The emergence of Islamic Financial Institutions (IFIs) is expected to provide enormous benefits for the Muslim community in Indonesia such as the availability of IFIs based on Sharia law and the implementation of Islamic value in the community. Like Corporate Social Responsibility (CSR) practices in all business organizations, the IFI’s CSR becomes one of the important factors in improving organizational performance. The implementation of CSR in IFIs is unique as it is based on Sharia law. Zakat and Qardh are the unique IFI CSR practices. There are many studies which have investigated the relationship of Zakat and Qardh on organizational performance in Arabic and Muslim countries. In Muslim countries, Islamic laws, including providing Zakat and Qardh, are practices of every business organization. As Indonesia is not a Muslim country, Zakat and Qardh are only required for IFIs as part of CSR practices. This study aims to analyse the influence of CSR practices on the financial performances of IFIs in Indonesia using gender as a control variable.

The samples of this research were taken from the annual reports of nine Islamic banks for the period of 2010–2014. Regression method was used to analyse and test hypotheses.

The results of this research indicate that the relationship between CSR practices and financial performance is significant, the value of R is 0.737, and R square is 0.543.

This means that the implementation of CSR practices (Zakat and Qardh) improves organizational financial performances of IFIs in Indonesia.

This study also has a limitation as it only focuses on Zakat and Qardh; thus in the future, it is necessary to advance the variable of CSR practices on the real social and environmental practices such as environmental improvement, increasing the quality of human resources, involvement in any jobs or reducing unemployment and any other activities.

The extant literature suggests that an increasing number of organisations are adopting manufacturing strategies such as JIT practices to continuously improve provision of products and associated services desired by customers. The authors aim to investigate the relationship between adoption (implementation) of JIT practices and organisational performance taking into account the role of market competition and managerial use of management accounting system (MAS) information.

Data for the study were collected from 92 general managers of Australian manufacturing organisations. Mailed questionnaire and personal interviews were used to collect the data.

The results reveal that market competition and managerial use of MAS (hereafter, the use of MAS) information impact the relationship between an organisation's adoption of JIT practices and its financial performance. The results reported in prior studies on the relationship are mixed; some studies report a positive relationship while others report no relationship. This study explains with empirical evidence when adoption of JIT practices provides financial benefits and when it does not.

The results are of interest to researchers and managers to understand performance implications of adoption of JIT practices and the use of MAS information. For researchers, the results make an incremental contribution to knowledge by revealing that adoption of JIT practices is beneficial in situations where it is supported by the use of MAS information in high competition market. For managers, the results highlight that an organisation will perform better in competitive market if it adopts JIT practices and its managers' information needs are met by its MAS. Specifically, the results will help managers to decide when adoption of JIT practices is beneficial, thereby help prevention of suboptimal decisions and the associated costs.

The study challenges the inconclusive results reported in previous studies on the relationship between firms' adoption of JIT practices and financial performance and offers explanations for those results. The results show that benefits from an organisation's adoption of JIT practices are not universal. Rather, the benefits occur in situations where the use of MAS information and market competition are high.

The purpose of this paper is to investigate the relationship between organisations' sustainability performance management practices and sustainability performance.

Data for the study were collected from 314 medium to large organisations operating in Australia. A mailed printed questionnaire was used to collect the data. Personal interviews with 20 senior executives were conducted to pilot test and refine the questionnaire.

The results indicate the organisations apply eight sustainability performance management practices (SPMPs) to improve seven different sustainability performance indicators (SPIs). Each of the eight SPMPs is positively associated with at least one or more SPIs. The paper finds that customer value, new product development and information capital performance indicators are each associated with a single SPMP, while the other four performance indicators (environmental, employee value, social responsibility, and financial performance) are each associated with multiple SPMPs. Overall, the results indicate that increasing the level of an organisation's focus on its individual SPMPs is positively associated with its better performance under one or more SPIs.

This study provides empirical evidence concerning which SPMPs are positively associated with particular SPIs. A framework of the identified SPMPs and SPIs is developed with a view towards promoting future research and practical applications to foster organisational sustainability performance.