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This retrospective phenomenological case study examines the experiences of 18 politicians who participated in a political campaign using performing arts and artists in a regional heads and legislators in Indonesia. Also, the role of Gandrung art as a performing art is becoming a political communication tool for political actors in Indonesia.

This study employs a retrospective phenomenological case. The informants recruited were 18 politicians who have local, regional and national political levels. The participants were interviewed about their experiences of campaigning using traditional performing arts as a form of political communication. Data collection techniques used in this study include interviews and photo documentation during the campaign process to triangulate findings.

Based on a case study analysis and through thematic analysis, this research reveals three emerging themes which indicate that performing arts function as political communication tools in three significant ways: (1) as a form of artistic expression for conveying political messages through movement and the use of dancer costumes; (2) as a medium for showcasing cultural identity and representation as a form of concern for the local culture of voters; and (3) as a means to garner mass appeal and propagate political propaganda.

The study has two limitations. First, the study only interviewed a small number of participants. Thus, generalization for wider contexts of politicians is not possible. Second, the study focuses on examining the voice of politicians and analyzing it using thematic analysis.

There is a scarcity of research that specifically focuses on uncovering the perspectives of politicians who employ performing arts as a political communication tool. This study contributes to the understanding that art performance is inherently non-neutral, highlighting how performing arts can actively engage in political communication by conveying messages, shaping cultural identity and influencing public opinion in the context of Indonesia.

This paper aims to investigate the relationship between regulatory focus, performance measurement and corporate social responsibility (CSR) investment decisions.

Using an experimental method with a 2 × 2 between-subjects factorial design involving 144 participants, the data were analyzed using t-test and contrast test. In the experiment, the authors assigned participants into prevention focus or promotion focus group and complementary performance measurement or substitute performance measurement condition.

The results show that CSR investment is more preferable for managers in prevention focus instead of those in promotion focus group. Additionally, CSR investment is more preferable for managers in complementary performance measurement condition compared to those in substitute performance measurement condition. This study also provides evidence that the greatest CSR investment is reached when managers are in both prevention focus group and complementary performance measurement conditions.

Companies need to activate the prevention focus for managers to motivate CSR investment. Additionally, companies need to use complementary performance measurements, which consist of CSR measurement and financial measurements.

CSR research is dominated by theories explaining the external models which trigger companies to perform CSR. Existing research related to the internal models is limited to psychological aspects that are not directly related to company performance. This study investigates the motivational attributes that have a direct and strong influence on managers behavior. This research shows that regulatory focus is better at predicting CSR investment and is more motivational for individuals to perform well at work.

This study aims to analyse the relationship between management ownership and the performance of Islamic microfinance institutions (MFIs) using panel data from Indonesian Islamic rural banks (Bank Pembiayaan Rakyat Syariah [BPRS]).

This study uses unbalanced quarterly panel data from BPRS during the period from 2011 to 2016. Performance, as the dependent variable in this study, is analysed based on three sets of measures, namely, profitability, efficiency and the financing risk. Management ownership, as the independent variable in this study, is represented by ownership by the board of directors (BOD), the board of commissioners (BOC) and the sharia supervisory boards (SSB).

The results show that ownership by the BOD and BOC does not have a significant relationship with profitability and efficiency. However, the BOD ownership has a negative relationship with the financing risk and vice versa for the BOC ownership. Additionally, the study reveals that ownership by the SSB plays a positive and significant role in increasing the profitability and efficiency but does not have a significant impact on the financing risk.

This is one of the first studies to provide empirical results regarding the relationship between management (BOD, BOC and SSB) ownership and the performance of BPRS. The finding reveals that ownership by the SSB is very important to increase the profitability and efficiency of the BPRS.

This study fills the gap in the literature about Islamic MFIs in Indonesia, especially the BPRS. This research also provides an insight into corporate governance practices and Islamic MFIs’ performance using BPRS data. The findings provide useful information for policy makers and regulators.

This paper aims to investigate the role of cognitive moral development (CMD) in tax compliance decision. In particular, the study compares tax compliance degree in two different tax systems: synergistic and antagonistic tax climates.

Build on the CMD theory, this study uses a paper and pencil laboratory experiment that involved 157 participants to test the hypotheses.

CMD has significant contribution to the tax compliance decision, especially for taxpayers at both the pre-conventional and conventional level. Taxpayers who have achieved post-conventional level, however, do not shift their compliance degree even when the tax climate changed. The present results support the CMD theory.

To the best of the authors’ knowledge, the present study is the first to investigate the role of CMDin tax compliance decision by comparing two different tax systems: synergistic and antagonistic tax climates. This study has theoretical and practical contributions. From theoretical perspective, the findings provide evidence that CMD influence tax compliance decision-making processes. In the practical terms, this research may provide a deep insight on the important of government and tax authorities to improve the taxpayers’ moral cognitive, e.g. through any activities which aims to boost them to the level of post-conventional.

This study examines the mediating role of three psychological contingent factors: collegiality, creativity, and job satisfaction, on the relationship between management control system (MCS) implementation and performance of study programs in higher education institutions (HEIs). This study also examines the impact of contingent factors from organizational aspects such as HEI types, lecturer’s age, experience and qualifications.

This study uses a survey method with 581 permanent lecturers who were subjected to MCS at HIEs as respondents. A partial least squares structural equation modeling (PLS-SEM) approach, with mediation analysis, is used to test the proposed hypotheses.

The results show that the implementation of MCSs, in both public and private HEIs, from the output and behavioral control dimensions is positively associated with the performance of the study programs, but input control is not. Additionally, creativity and job satisfaction are positively associated with the performance of the study programs, but not for collegiality. From the mediation analyses, creativity and job satisfaction mediate the relationship of all dimensions of MCS in relation to performance, except for one, namely, creativity does not mediate the relationship between behavioral control and performance. The analysis, however, reveals that collegiality does not mediate the relationship between all MCS dimensions and performance. The results of the multigroup analysis on different HEI types (public vs private) and demographic factors are discussed further.

The study’s findings offer valuable guidance for authorities on designing MCS models to enhance HEI study program performance. It highlights seven key contingent factors to consider: collegiality, creativity, job satisfaction, HEI type, age, experience and educational qualifications.

This study addresses the research gap related to the design of MCS in HEIs, and the inconsistencies of their role in performance by examining the influence of seven contingent factors addressed in prior literature. By so doing, this study provides new insights into the impact of collegiality, creativity, job satisfaction, different HEIs types (public vs private), age, experience and educational qualifications on the relationship between MCS implementation and performance of HEIs.

This study aims to determine the effect of bank ownership on the credit risk of Indonesian Islamic local banks (ILBs).

This study uses the system generalized method of moments (GMM) estimation technique with a sample of 155 Islamic local banks in Indonesia from 2012 to 2019.

The results show that commissioner board (D.COW) ownership has a negative effect on credit risk. This indicates that an increase in the number of shares of Islamic local banks owned by the commissioner board reduces credit risk. On the other hand, government ownership (D.GOW), the Sharia supervisory board (D.SOW) and the director board (D.DOW) do not affect credit risk.

The government, Sharia supervisory board and director board need opportunities to easily own more Islamic local bank shares. Therefore, the provisions regarding the share ownership rights of the government, Sharia supervisory board and director board need to be improved to increase their role in reducing credit risk.

Previous researchers have not studied the effect of government ownership, the commissioner board, the Sharia supervisory board and the ownership of directors on credit risk at the ILB in Indonesia.

This research aims to study budgetary slack from a behavioural perspective, especially examining the effect of gender and code of ethics on budgetary slack ethical judgment.

This study adopts the experimental method of 2 × 3 between-subjects mixed factorial design with 102 participants to test the hypotheses. The participants are undergraduate and postgraduate accounting students at a major university in Indonesia.

The results show that gender affects budgetary slack ethical judgment, in which women judge budgetary slack as more unethical than men. Additionally, the results indicate that individuals consider budgetary slack more unethical when a code of ethics is present than when it is absent.

This study contributes to the management accounting literature and behavioural research by understanding budgetary slack from an ethical perspective. Additionally, this study contributes to ethics literature by identifying the effect of gender and code of ethics on budgetary slack righteous judgment.

The purpose of this study is to examine the trade-off between accrual and real activity earnings manipulation by considering gender and punishment as one aspect of clawbacks.

To achieve the research objectives, experimental design research was used, involving 183 professional accountants in Indonesia. This was followed by interviews with board members of public companies in Indonesia.

After the adoption of clawbacks, the intention to manipulate accruals decreased more among women than among men. However, the possible unintended consequences of clawbacks, particularly an increase in real activity manipulation, did not differ between women and men.

There are still few studies that use experimental designs to examine the consequences of clawback. Our study is expected to provide a novel contribution to the literature on the consequences of clawbacks as we use an experimental method. Besides, previous research that tested the consequences of clawback, using both archival and experimental data, had not considered the gender aspect, thus prompting this study to fill the research gap related to the consequences of clawback adoption by including the gender variable.

This study aims to investigate whether Islamic morality is considered by Islamic rural banks in credit application assessments.

To achieve the objective, the authors conduct an exploratory analysis of data gathered through document analysis, focus group discussions and interviews with Islamic rural banks stakeholders. Additionally, the authors conduct a survey to validate the findings.

The authors find that while Islamic rural banks conduct conventional credit analysis using 5Cs (character, capacity, collateral, capital and conditions), the banks also consider Islamic morality in their credit decisions. They emphasise several indicators such as reputation for keeping promises to customers, to suppliers, to neighbours and the Islamic character (akhlaq) of the credit applicants. Overall, the authors conclude that Islamic rural banks consider Islamic morality in their credit assessments.

To the best of the authors knowledge, this is the first study using a mixed method of quantitative and qualitative approach to investigate how Islamic rural banks assess the credit applications. In particular, this study examines whether Islamic rural banks consider Islamic morality in their credit decisions.

The purpose of this paper is to investigate the process by which the level of immersion in virtual reality-based behavioral simulation (VR-BS) impacts on the non-cognitive and cognitive outcomes. The cognitive outcome is measured using the increase in the level of Sharia financial literacy, while the noncognitive outcome is measured using the behavioral intention to use VR-BS.

The method consists of two parts: First, the development of VR-BS, in the context of sharia financial literacy, using the waterfall model. Second, testing the effectiveness of VR-BS using the theory of interactive media effects framework. The participants were 142 students from three secondary schools (two Islamic religious schools and one public school) in Yogyakarta and Central Java, Indonesia. Partial least squares structural equation modeling was used for testing the hypotheses.

VR-BS creates a perceived coolness and vividness, which in turn has an impact on increasing the participants’ engagement. Also, the use of VR has an impact on natural mapping, which increases a user’s engagement through its perceived ease of use. As predicted, the user’s engagement affects VR’s behavior, mediated by the user’s attitude toward VR media. VR’s interactivity, however, does not impact on the cognitive aspect.

The participants were not randomly selected, as the data were collected during the COVID-19 pandemic. As a result, the majority of the participants had never tried VR before this study. The participants, however, were digital natives.

It is implied from the findings that Islamic financial business actors and the relevant government agencies (e.g. the Indonesian Financial Services Authority [OJK], the Ministry of Education, Culture, Research and Technology and the Ministry of Religious Affairs) should collaborate to best prepare the future generation of ummah by using VR-BS in their joint promotion and education programs. The results of the current study reveal that the use of VR-BS may attract people to engage in Islamic financial activities. By engaging in such activities, or at least engaging in real-life simulations/classes/workshops, people may gradually acquire more knowledge about Islamic finance.

As predicted, the user’s engagement has an impact on behavior toward VR-BS, which is mediated by attitude toward VR-BS.