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Article
Publication date: 29 September 2023

Lalu Supardin, Mohammad Suyanto, Anas Hidayat and Tony Wijaya

Over the past few decades, a large number of research studies have examined tourism. However, studies that examine halal tourism are still limited. Therefore, the purpose of this…

Abstract

Purpose

Over the past few decades, a large number of research studies have examined tourism. However, studies that examine halal tourism are still limited. Therefore, the purpose of this study is to conduct a bibliometric analysis related to halal tourism based on the results of empirical research studies that have been published.

Design/methodology/approach

The approach in this study uses a systematic literature review related to halal tourism as a reference in “Article Title, Abstract and Keywords” based on the Scopus database from 1997 to 2023. The analysis was conducted on January 8, 2023. The data that has been collected will be analyzed bibliometrically using VOSviewer.

Findings

The research findings show that research related to halal tourism is still relatively rare, especially in countries/locations where the majority of the population is non-Muslim. This can be seen from the majority of previous studies conducted in Muslim-majority countries/locations, such as Malaysia and Indonesia. Future research should be conducted in countries/locations where the majority of the population is non-Muslim.

Research limitations/implications

This study relies on research in halal tourism literature in the Scopus database. Future studies can combine with the Web of Science database to expand generalization.

Practical implications

The results of this study include implications for managing and developing sustainable halal tourism in the future for practitioners.

Social implications

The results of this study provide a strategic perspective to practitioners and society in general to find out how the concept of sustainable halal tourism development in the future is in accordance with Islamic sharia.

Originality/value

Research related to halal tourism is currently starting to develop in various countries, both with a majority Muslim and non-Muslim population. In addition, until now research related to halal tourism is still limited literature that discusses.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 4 April 2023

Mohammad Zeqi Yasin and Miguel Angel Esquivias

This study aims to identify extensive and intensive margins in exports and imports and examine whether incoming foreign direct investments (FDI) benefit local firms in Indonesia…

Abstract

Purpose

This study aims to identify extensive and intensive margins in exports and imports and examine whether incoming foreign direct investments (FDI) benefit local firms in Indonesia through the export and import channels.

Design/methodology/approach

Using Heckman’s two-step selection model to consider the potential of bias of self-selection in export–import participation, this study uses the firm-level data from 2008 to 2015 collected from Statistik Industri and proximate both export and import spillovers.

Findings

The authors found that internal factors are critical for a firm to be an exporter, signaling self-selection in exports and imports. Spillover effects from FDI (spatial properties) support export but lower import propensity and intensity.

Research limitations/implications

This study implies that improving human capital (absorptive capacity) is needed to accelerate export intensity and policies supporting FDI inflows in complementary sectors (noncompeting industries) can increase export propensity and intensity and reduce imports.

Originality/value

This study contributes to the literature in several ways. First, the proposed export spillovers model that accounts for impacts through a demonstration channel is applied to the import channel. Moreover, this study extends the model developed by Franco and Sasidharan (2010) and Yasin et al. (2022) by incorporating spatial spillover effects at the provincial level. Subsequently, the authors test whether a firm’s technological intensity determines export–import propensity and intensity. This can indicate whether specific sectors are more likely to participate in international activities based on their use of technology.

Article
Publication date: 25 October 2024

Burair Sajwani, Mohammad Al-Shboul and Aktham Maghyereh

This study aims to analyze the board characteristics–financial sustainability relationship in the largest US nonfinancial listed firms and the impact of the COVID-19 pandemic on…

Abstract

Purpose

This study aims to analyze the board characteristics–financial sustainability relationship in the largest US nonfinancial listed firms and the impact of the COVID-19 pandemic on this relationship.

Design/methodology/approach

Board characteristics such as attendance, cultural diversity, size, experience and gender diversity were assessed in relation to financial sustainability through various regression models, using 2007–2023 panel data of nonfinancial S&P 500 firms.

Findings

The examined board characteristics are positively associated with financial sustainability. The COVID-19 pandemic accentuated this association, which emphasizes the importance of effective board oversight during crises.

Practical implications

The findings provide guidance to shareholders, managers and regulators seeking to enhance corporate governance and financial sustainability. The adoption of effective supervisory and monitoring mechanisms can improve financial sustainability and reporting practices.

Social implications

Enhanced financial sustainability practices can lead to a more stable and secure financial future for companies, thus benefiting employees, shareholders and communities. This study offers insights for promoting the overall social and economic well-being of the US market.

Originality/value

This study enhances knowledge on how board characteristics influence financial sustainability, particularly during crises such as the COVID-19 pandemic. It provides insights into safeguarding stakeholder interests and improving financial sustainability in the US market.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

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