Munawir Munawir, Kusdi Raharjo, Muslim A. Djalil, Hendra Syahputra, Buhori Muslim and Muhammad Adam
The purpose of this paper is to determine the effect of identity strength and organizational citizenship behavior (OCB) on good university governance and its impact on performanceâŠ
Abstract
Purpose
The purpose of this paper is to determine the effect of identity strength and organizational citizenship behavior (OCB) on good university governance and its impact on performance of religious ideology-based universities.
Design/methodology/approach
The design of this study was an explanatory design. This study had a deductive theoretical direction; therefore, the core method was quantitative. The âimportâ strategy served as a complement to the main method. With the time horizon, the selection of research objects in religious ideology-based universities managed by foundations, where the funds management of universities are sourced from the people, is based on the consideration that at present, the identity strength that is inherent in a higher education is funded by the people, as well as OCB is reflected in the behavior of people in the organization so that it has an impact on good university governance and performance, as described in the background at the beginning of this paper.
Findings
The successful the OCB is, the successful the good university governance and performance will be. The successful the good university governance is, the successful the university performance will be. In the mediation effect testing, it was found that good university governance had a significant mediation effect on relationship between OCB and university performance. It shows that good university governance strengthens the relationship between OCB and university performance.
Originality/value
Originality in this study is testing the mediating effect of good university governance that collaborates with OCB and performance variables, which are carried out at religious ideology-based universities in Indonesia that have different characteristics from universities in other regions. Originality in this study is as follows: good university governance and performance have been studied in a lot of previous research, but in this study, the focus of research is on religious ideology-based higher educations, where it is known that religious ideology-based universities are full with ideological values that become brands, if ideological identity used as one of the formers of good university governance and performance, it is expected that the accountability and performance of higher education will be better.
Details
Keywords
M. Alex Praveen Raj, D. Nelson and M. Anand Shankar Raja
Purpose: The COVID-19 pandemic has been a good example of a Volatility, Uncertainty, Complexity, and Ambiguity (VUCA) world. Higher educational institutions (HEIs) have faced aâŠ
Abstract
Purpose: The COVID-19 pandemic has been a good example of a Volatility, Uncertainty, Complexity, and Ambiguity (VUCA) world. Higher educational institutions (HEIs) have faced a massive hit because the jobs in this industry have become unexpected. Considering the most valuable assets âTeachersâ crunched in the VUCA crisis, the study intends to determine if personal harmony (PH) and organisational citizenship behaviour (OCB) would enhance teachersâ job satisfaction (JS).
Design/methodology/approach: Data are collected from the teachers of Indian HEIs and teachers who have experienced the impact of the COVID-19 catastrophe (VUCA). Considering the pandemic restrictions, data have been collected through an online survey (N = 364).
Practical Implications: PH is an individualâs internal quality and attribute that cannot be developed on force or situational need. Even in an uncertain situation, teachers have tried their best to contribute through professional service. Hence, people who possess PH contribute their best even though unsatisfied with their jobs.
Originality/value: This study has focused on finding the relationship between two different variables, PH and OCB (which has not been explored in Asian countries, majorly in India, where it has a vast cultural diversity and structure influencing the educational policies) that hinders the factors influencing JS, where these two variables are highly influenced by hygiene factors such as values, culture, ethical standards, personal belief, leadership styles, and fair treatment showcased by the organisations/institutions.
Details
Keywords
Amir Mahmud, Nurdian Susilowati, Indah Anisykurlillah, Ida Nur Aeni and Puji Novita Sari
The implementation of income-generating still faces problems, such as the lack of well-established internal control and differences in implementation in each unit. This study aimsâŠ
Abstract
Purpose
The implementation of income-generating still faces problems, such as the lack of well-established internal control and differences in implementation in each unit. This study aims to analyze internal controls, financial viability (FV) and leadership qualities (LQ) in the implementation of income-generating in Indonesian higher education.
Design/methodology/approach
This study is quantitative and uses a causal approach. The population of this research is the unit leader and the person in charge of the activity that generates income, with a total sample of 111 people. The sampling technique used is simple random sampling. Data were analyzed using moderation regression analysis (MRA) with the WrapPLS (partial least square) analysis tool.
Findings
The results indicate that internal control and FV significantly affect the management of income-generating. The existence of LQ as a moderating variable can moderate and weaken the influence of internal controls and FV on the management of income-generating. In this finding, the unit leader and the person in charge of activities that generate income in higher education need to improve managerial skills, including ethics, uphold integrity, clear vision, quick adaption, honestly and trust so that the management of income-generating can achieve higher education goals more effectively and efficiently.
Research limitations/implications
This research shows that universities need to create a good environment to build an ecosystem that can improve the management. The university encourages the good management by strengthening the leadership. However, the research has a limitation: the study was only conducted in one state university.
Originality/value
The implementation of income generation in the public financial management system of legal entity universities requires accountability for sources of income so that internal controls and the role of finance are needed to ensure the continuity of universities.
Details
Keywords
Rahmat Akbar Simamora and Hendarjatno Hendarjatno
The going concern audit opinion is an audit opinion issued by an auditor to evaluate the companyâs ability in maintaining the business continuity. The purpose of this paper is toâŠ
Abstract
Purpose
The going concern audit opinion is an audit opinion issued by an auditor to evaluate the companyâs ability in maintaining the business continuity. The purpose of this paper is to discover the effects of audit client tenure, audit lag, opinion shopping, liquidity ratio and leverage on the going concern audit opinion.
Design/methodology/approach
The study used secondary data obtained from financial reports and independent audit reports published by Indonesian Stock Exchange (ISE) as well as Indonesian Capital Market Directory. Besides, the population of the study included manufacturing companies registered in ISE from 2009 to 2013. Further, the present study applied purposive sampling technique which resulted in 16 companies used as the sample of the study. Then the hypothesis was examined by applying logistic regression.
Findings
Results of the hypothesis examination indicated that the variables of opinion shopping and leverage affected the going concern audit opinion, whereas the variables of audit client tenure, audit lag and liquidity ratio did not affect the going concern audit opinion.
Originality/value
Results of the hypothesis examination indicated that the variables of opinion shopping and leverage affected the going concern audit opinion, whereas the variables of audit client tenure, audit lag and liquidity ratio did not affect the going concern audit opinion.
Details
Keywords
It is argued that the going concern opinion is issued if auditors have a doubt about financial condition of a company. Provision of the going concern audit opinion may worsen theâŠ
Abstract
Purpose
It is argued that the going concern opinion is issued if auditors have a doubt about financial condition of a company. Provision of the going concern audit opinion may worsen the company in terms of gaining public trust and may even indicate bankruptcy. This study aims to determine the factors that affect the auditor's going concern opinion.
Design/methodology/approach
This research used secondary data obtained from annual reports and independent audit reports published by the Indonesia Stock Exchange. The population of this research included manufacturing firms registered in the Indonesia Stock Exchange from 2015 to 2019. The sample after the purposive sampling technique being applied consisted of 33 companies. The data were analyzed using logistic regression performed in the statistical analysis software, SPSS 24.0.
Findings
The results indicated that leverage positively affected the going concern audit opinion, then the audit quality, profitability and liquidity negatively affected the going concern audit opinion, whereas firm size and audit lag did not affect the going concern audit opinion.
Originality/value
This study is in contrast to several existing studies on the determinants of the auditor's going concern opinion and provides knowledge on developing more factors affecting the auditor's going concern opinion.
Details
Keywords
Julia Vasconcelos Furtado, Antonio Carrizo Moreira, Ricardo Gouveia Rodrigues and Jorge Humberto F. Mota
Research on organizational citizenship behavior (OCB) has been based on Western developed economiesâ samples (or specific Eastern countries such as China and Saudi Arabia)âŠ
Abstract
Purpose
Research on organizational citizenship behavior (OCB) has been based on Western developed economiesâ samples (or specific Eastern countries such as China and Saudi Arabia), lacking attention to developing contexts (Latin America). Even though OCBsâ antecedents in the Global North context have been thoroughly explored, Corporate Social Responsibilityâs (CSR) perceptions and organizational commitmentâs (OC) roles are âunder-studiedâ in such developing contexts. This study aims to respond to the call for research on the behavioral perspective on CSR in Latin America, challenging implicit assumptions of theories developed in Western developed countries, related to the employeesâ CSR perceptions and OC and OCB research.
Design/methodology/approach
In a postpositivist approach, the authors tested whether CSR and OC directly affect OCB, exploring OCBâs five dimensions â altruism, courtesy, consciousness, civic virtue and sportsmanship, with a main hypothesis that CSR and OC directly affect OCBs. The sample comprises responses from 1,059 employees from public and private Higher Education Institutions (HEIs) in Brazil â the largest economy in Latin America, yet a collectivistic society developing country, in which OCB phenomena is still underexplored or done to a lesser extent.
Findings
Whenever positively perceiving their organizationsâ CSR activities, employees identify strongly with the organization, influencing positive job outcomes such as OC and OCBs. Findings indicate that despite not perfectly fitting non-North American contexts, the OCB five-dimension structure is positively related to employeesâ CSR perception, confirming OCâs stronger role in the Brazilian context. Indeed, findings confirm OCâs influence over all OCB dimensions, re-stating it as a stronger predictor of behaviors like consciousness (compliance), civic virtue and sportsmanship.
Originality/value
This research accepted the challenge of bringing OC back to OCB research. Indeed, seminal work had implied OC as a robust and significant predictor of the OCB, yet in Western developed economies. The scarcity of research on the matter in developing collectivist economies such as Brazil, justifies this studyâs novelty and appropriateness.
Objetivo
La investigaciĂłn sobre el organizational citizenship behavior (OCB) se ha basado en muestras de economĂas desarrolladas occidentales (o paĂses orientales especĂficos como China y Arabia Saudita), sin prestar atenciĂłn a los contextos en desarrollo (AmĂ©rica Latina). Aunque se han explorado a fondo los antecedentes de las OCB en el contexto del Hemisferio Norte Global, las percepciones de la Responsabilidad Social Empresarial (RSE) y los roles del compromiso organizacional (CO) estĂĄn âpoco estudiadosâ en tales contextos en desarrollo. Respondemos al llamado a investigar la perspectiva conductual de la RSE en AmĂ©rica Latina, desafiando los supuestos implĂcitos de las teorĂas desarrolladas en los paĂses desarrollados occidentales, relacionadas con las percepciones de RSE de los empleados y las investigaciones sobre OC y OCB.
Diseño/metodologĂa/enfoque
En un enfoque pos-positivista, probamos si la RSE y el OC afectan directamente al OCB, explorando las cinco dimensiones del OCB: altruismo, cortesĂa, conciencia, virtud cĂvica y espĂritu deportivo, con la hipĂłtesis principal de que la RSE y el OC afectan directamente a los OCB. La muestra comprende respuestas de 1.059 empleados de instituciones de educaciĂłn superior (IES) pĂșblicas y privadas en Brasil, la economĂa mĂĄs grande de AmĂ©rica Latina, pero un paĂs en desarrollo con una sociedad colectivista, en el que los fenĂłmenos OCB aĂșn estĂĄn poco explorados o se realizan en menor medida.
Resultados
Siempre que perciben positivamente las actividades de RSE de sus organizaciones, los empleados se identifican fuertemente con la organizaciĂłn, lo que influye en resultados laborales positivos, como OC y OCB. Los hallazgos indican que, a pesar de no encajar perfectamente en contextos fuera de AmĂ©rica del Norte, la estructura de cinco dimensiones de OCB estĂĄ positivamente relacionada con la percepciĂłn de RSE de los empleados, lo que confirma el papel mĂĄs fuerte del OC en el contexto brasileño. De hecho, los hallazgos confirman la influencia del compromiso organizacional sobre todas las dimensiones del OCB, reformĂĄndolo como un predictor mĂĄs fuerte de comportamientos como la conciencia (cumplimiento), la virtud cĂvica y el espĂritu deportivo.
Originalidad
Esta investigaciĂłn aceptĂł el desafĂo de devolver el OC a la investigaciĂłn de OCB. De hecho, un trabajo fundamental habĂa implicado que el OC era un predictor sĂłlido y significativo del OCB, incluso en las economĂas desarrolladas occidentales. La escasez de investigaciones sobre el tema en economĂas colectivistas en desarrollo como Brasil, justifica la novedad y pertinencia de este estudio.
PropĂłsito
A investigação sobre o comportamento de organizational citizenship behavior (OCB) tem-se baseado em amostras de economias desenvolvidas ocidentais (ou de paĂses orientais especĂficos, como a China e a ArĂĄbia Saudita), sem atenção aos contextos em desenvolvimento (AmĂ©rica Latina). Embora os antecedentes dos OCBs no contexto do HemifĂ©rio Norte tenham sido exaustivamente explorados, as percepçÔes da Responsabilidade Social Corporativa (RSE) e os papĂ©is do organizational commitment (OC) sĂŁo âsubestudadosâ nesses contextos em desenvolvimento. Respondemos ao apelo por pesquisas sobre a perspectiva comportamental da RSE na AmĂ©rica Latina, desafiando pressupostos implĂcitos de teorias desenvolvidas nos paĂses ocidentais desenvolvidos, relacionadas Ă s percepçÔes de RSC dos funcionĂĄrios e Ă s pesquisas de OC e OCB.
Design/metodologia/abordagem
Numa abordagem pĂłs-positivista, testamos se a Responsabilidade Social Corporativa e o OC afectam directamente o OCB, explorando as cinco dimensĂ”es do OCB â altruĂsmo, cortesia, consciĂȘncia, virtude cĂvica e espĂrito desportivo, com a hipĂłtese principal de que a RSE e o OC afectam directamente os OCB. A amostra compreende respostas de 1.059 funcionĂĄrios de InstituiçÔes de Ensino Superior (IES) pĂșblicas e privadas do Brasil â a maior economia da AmĂ©rica Latina, mas um paĂs em desenvolvimento com sociedade coletivista, no qual o fenĂŽmeno do OCB ainda Ă© subexplorado ou realizado em menor grau.
Resultados
Sempre que percebem positivamente as atividades de RSE das suas organizaçÔes, os funcionĂĄrios identificam-se fortemente com a organização, influenciando resultados positivos do trabalho, como OC e OCBs. Os resultados indicam que, apesar de nĂŁo se ajustar perfeitamente aos contextos nĂŁo norte-americanos, a estrutura de cinco dimensĂ”es do OCB estĂĄ positivamente relacionada com a percepção de RSE dos funcionĂĄrios, confirmando o papel mais forte do OC no contexto brasileiro. Na verdade, os resultados confirmam a influĂȘncia do compromisso organizacional sobre todas as dimensĂ”es do OCB, reafirmando-o como um preditor mais forte de comportamentos como consciĂȘncia (conformidade), virtude cĂvica e espĂrito desportivo.
Originalidade
Esta pesquisa aceitou o desafio de trazer o OC de volta à pesquisa de OCB. Na verdade, o trabalho seminal tinha implicado o OC como um preditor robusto e significativo do OCB, ainda nas economias desenvolvidas ocidentais. A escassez de pesquisas sobre o assunto nas economias coletivistas em desenvolvimento, como o Brasil, justifica a novidade e a adequação deste estudo.
Details
Keywords
- Organizational citizenship behavior
- Organizational commitment
- Social identity theory
- Higher education institutions
- Corporate social responsibility
- Latin America
- Developing economies
- Comportamiento ciudadano organizacional
- Compromiso organizacional
- TeorĂa de la identidad social
- Instituciones de educaciĂłn superior
- Responsabilidad social corporativa
- América Latina
- EconomĂas en desarrollo
- Comportamento de cidadania organizacional
- Compromisso organizacional
- Teoria da identidade social
- InstituiçÔes de ensino superior
- Responsabilidade social corporativa
- América Latina
- Economias em desenvolvimento
Mankind stands at a turning point in time as empires crumble, old enemies make peace, and the oldâorder based on nationâstates is threatened. But, regrettably, it seems scholarsâŠ
Abstract
Mankind stands at a turning point in time as empires crumble, old enemies make peace, and the oldâorder based on nationâstates is threatened. But, regrettably, it seems scholars are increasingly playing dysfunctional roles: instead of preaching tolerance and understanding fit for a Global Village built peace and cooperation, voices of intolerance and extremism are making significant inroads into the ivory tower.
Rabindra Kumar Pradhan, Lalatendu Kesari Jena and Nrusingh Prasad Panigrahy
Sustainability is seeking for a new approach to bolster organisational success as it is expected to be mobilised through collaborative efforts of employees and management. TheâŠ
Abstract
Purpose
Sustainability is seeking for a new approach to bolster organisational success as it is expected to be mobilised through collaborative efforts of employees and management. The present study aims to examine the moderating role of sustainability practices between self-efficacy and organisational citizenship behaviour (OCB).
Design/methodology/approach
A total of 527 full-time executives employed in Indian public and private manufacturing industries were surveyed. Harmanâs single-factor test was carried out using analysis of moment structures (AMOS 20.0) to test the bias associated because of common method variance (CMV). Moderated regression analysis was used through hierarchical models to test the proposed hypotheses.
Findings
The results indicate a positive relationship between self-efficacy and OCB. The significant moderation effect was observed in the interaction graph, as the simple slope analysis indicated relatively high level of sustainability practices and self-efficacy and they were found to be positively associated with OCB.
Research limitations/implications
The cross-sectional sample of executives employed in Indian manufacturing organisations limits the generalisation of the findings. The study has not figured the temporal effects and hence longitudinal studies have also been proposed for the assessment of causality.
Practical implications
Organisations are expected to foster inclusiveness and open channel of communication with their employees to execute best sustainable practices. HR department need to create awareness among their employees and establish an ongoing feedback mechanism to promote such psychological drives.
Originality/value
The proposed model and the subsequent findings of the study extend the literature on the relationship among self-efficacy, OCB and sustainability practices. The outcome of this work can be used by HR functionaries and senior management practitioners while formulating and implementing the sustainability strategies.
Details
Keywords
Narinder Kumar, Bikram Jit Singh and Pravin Khope
Inventory models are quantitative ways of calculating low-cost operating systems. These models can be either deterministic or stochastic. A deterministic model hypothesizesâŠ
Abstract
Purpose
Inventory models are quantitative ways of calculating low-cost operating systems. These models can be either deterministic or stochastic. A deterministic model hypothesizes variable quantities like demand and lead time, as certain. However, various types of research have revealed that the value of demand and lead time is still ambiguous and vary unanimously. The main purpose of this research piece is to reduce the uncertainties in such a dynamic environment of Industry 4.0.
Design/methodology/approach
The current study tackles the multiperiod single-item inventory lot-size problem with varying demands. The three lot sizing policies â Lot for Lot, SilverâMeal heuristic and WagnerâWhitin algorithm â are reviewed and analyzed. The suggested machine learning (ML)âbased technique implies the criteria, when and which of these inventory models (with varying demands and safety stock) are best fit (or suitable) for economical production.
Findings
When demand surpasses a predicted value, variance in demand comes into the picture. So the current work considers these things and formulates the proper lot size, which can fix this dynamic situation. To deduce sufficient lot size, all three considered stochastic models are explored exclusively, as per respective protocols, and have been analyzed collectively through suitable regression analysis. Further, the ML-based Classification And Regression Tree (CART) algorithm is used strategically to predict which model would be economical (or have the least inventory cost) with continuously varying demand and other inventory attributes.
Originality/value
The ML-based CART algorithm has rarely been seen to provide logical assistance to inventory practitioners in making wise-decision, while selecting inventory control models in dynamic batch-type production systems.
Details
Keywords
Zakiul Fuady Muhammad Daud and Raihanah Azahari
The purpose of this paper is to identify the conditions of the wajibah (obligatory) will under compilation of Islamic law (KHI) and the application and rationale of wajibah willsâŠ
Abstract
Purpose
The purpose of this paper is to identify the conditions of the wajibah (obligatory) will under compilation of Islamic law (KHI) and the application and rationale of wajibah wills in religious justice. The wajibah will is a form of judicial wealth transition that can deliver an inheritance to an heir who is not otherwise eligible for it. It is implemented in some Islamic countries, including Indonesia, based on the KHI.
Design/methodology/approach
This is a descriptive qualitative study that uses documentation as a data-collection method. This study applies the content-analysis method to the data collected.
Findings
The results of study indicate that, under KHI, a wajibah will only be given to adopted children. Nevertheless, in the practice of religious justice, the wajibah will is also granted to heirs of faiths other than Islam and to illegitimate children. The rationale for the wajibah will involves historical factors and public considerations.
Originality/value
This paper provides information on the practice of the wajibah will in Indonesia in view of the plurality of the Indonesian people. Thus, the wajibah will is an appropriate instrument to attain justness in the well-being of the community. This paper also attempts to give a critical review of the practice based on five necessities.