Rita Rahayu, Syahril Ali, Raudhatul Hidayah and Amalda Aulia
This study aims to investigate the determinant factors of Islamic financial literacy (IFL) of the Z generation in Indonesia. As the role of family and social influence play an…
Abstract
Purpose
This study aims to investigate the determinant factors of Islamic financial literacy (IFL) of the Z generation in Indonesia. As the role of family and social influence play an important role in shaping a person’s character, behavior and understanding, especially for the young generation in Indonesia, so this study proposed communication pattern in the family, financial socialization in family and social influence along with religiosity and sociodemographic factors as determinant factors of the IFL in Indonesia.
Design/methodology/approach
This study applied survey method with online questionnaire. There are 978 respondents from various provinces in Indonesia who were participated in this study. Then, data were analyzed by using Structural Equation Model.
Findings
Based on data analysis, this study found that communication pattern in the family, social influence, religiosity and sociodemographic factors have a significant influence on the IFL. Meanwhile, financial socialization in the family has no significant influence on IFL.
Practical implications
The results can be useful for Indonesian government especially in making decision and policy to encourage the increase in IFL in Indonesia.
Originality/value
This study has a theoretical contribution in providing comprehensive framework regarding the relationship between IFL and its underlying factors such as individual factors, family and social factors. In addition, this study also focused on the IFL of generation Z − an aspect that has been overlooked in previous studies.
Details
Keywords
Nur Farhana Azmi, Faizah Ahmad and Azlan Shah Ali
Each place possesses characteristics that confer on it a sense of place and identity through the meanings and values that they provide. The role of the physical built environment…
Abstract
Each place possesses characteristics that confer on it a sense of place and identity through the meanings and values that they provide. The role of the physical built environment in place and identity development has not received adequate attention in built environment literature. This paper attempts to identify the unique and exceptional characteristics of places which create a unique environment and make a continuing contribution to the overall sense of the place. A preliminary survey was conducted in Kuala Kubu Bharu (KKB), a small town in the northern part of the Malaysian state of Selangor; to examine the characteristics of the place that influence and contribute to the identity of the town. The survey results demonstrate that the cultural heritage of the physical built environment acts as an important trigger for the town’s identity. While it is undeniable that cultural heritage is indeed greatly the product of non-visual sources; subjective meanings, experiences, beliefs, ideology and past history of the place, this paper highlights the significance of the physical built environment in influencing the very individuality of the place.
Details
Keywords
Nur Farhana Azmi, Azlan Shah Ali and Faizah Ahmad
Built heritage constitutes the uniqueness and identity of a place. While being overlooked in existing research, built heritage in small towns is increasingly threatened by…
Abstract
Purpose
Built heritage constitutes the uniqueness and identity of a place. While being overlooked in existing research, built heritage in small towns is increasingly threatened by dilapidation, exhaustion and disappearance. Therefore, this study aims to examine the challenges in protecting the unique features and identity of small towns with regard to building regulations, guidelines and policies.
Design/methodology/approach
A semi-structured interview was conducted amongst a purposive sample of nine stakeholders from different organizations involved in heritage matters in Malaysia to investigate the issues and challenges facing the protection of small towns’ identity with regard to existing protection mechanisms impacting development of the towns. The data were then analyzed using the qualitative software package NVivo 8.0. The summary models imported from NVivo were created to visualize the connections between various dimensions of constructs, concepts and categories identified in the interviews.
Findings
The study found that the current issues of built heritage protection at the local level can be classified into five emergent themes: legislative, institutional, economic, social and technical issues. While absence of specific guideline for identifying local cultural places has been identified as the most fundamental issues facing the protection of unique and distinct resources in small Malaysia towns, the paper concludes with a framework of measures that can then be used for identification and protection of small town identity.
Originality/value
This study is the first of many fruitful contributions that examine heritage identification and protection mechanisms at the local level.
Details
Keywords
Abdul Rahman Al Natour, Hamzah Al-Mawali, Hala Zaidan and Yasmeen Hany Zaky Said
This paper aims to investigate the role of forensic accounting skills in enhancing auditor’s self-efficacy towards fraud detection in Egypt. Additionally, it explores the…
Abstract
Purpose
This paper aims to investigate the role of forensic accounting skills in enhancing auditor’s self-efficacy towards fraud detection in Egypt. Additionally, it explores the moderating effect of computer-assisted audit techniques and tools (CAATTs) application on the relationship between accounting and auditing skills and auditor’s self-efficacy, as well as its role in enhancing fraud detection.
Design/methodology/approach
A cross-sectional survey was developed and distributed to 117 external auditors working in Egypt. Partial least square structural equation modelling is used to examine the study hypotheses.
Findings
The results show a significant direct relationship between effective communication skills, psycho-social skills, accounting and auditing skills and an auditor’s self-efficacy. Additionally, the results show a significant direct relationship between auditor’s self-efficacy and fraud detection. It is revealed that CAATTs application moderate the relationship between auditor’s self-efficacy and fraud detection. In contrast, the results do not show a significant relationship between technical and analytical skills and auditor’s self-efficacy.
Originality/value
The originality of this research paper lies in its exploration of the role of forensic accounting skills in enhancing auditor’s self-efficacy towards fraud detection in Egypt. It sheds light on the role of improved auditor’s self-efficacy in detecting fraud. Additionally, this study further enhances the understanding of the potential benefits of using technological advancements in the audit process. It provides insights for accounting professionals and regulatory bodies in Egypt, highlighting the importance of leveraging forensic accounting skills and using CAATTs to enhance fraud detection efforts.
Details
Keywords
Zulfiqar Ali Jumani and Nazlida Muhamad
The religious-based brands are increasing daily, and different organizations target religious consumers. However, a scarcity of research in developing nations makes it difficult…
Abstract
Purpose
The religious-based brands are increasing daily, and different organizations target religious consumers. However, a scarcity of research in developing nations makes it difficult to determine how customers evaluate religious brands. This study aims to develop a model based on Ajzen’s (1985) theory of planned behaviour (TPB). It incorporates the three mediating factors of religious brand attitude, subjective norms and perceived behavioural control.
Design/methodology/approach
A total of 499 (232 Malay and 267 Thai Muslim) respondents were surveyed systematically by adopting the purposive non-probability sampling technique. Empirically three studies with the extended model were tested in a cross-cultural context.
Findings
The results illustrate that the religious brand attitude affects the buying behavioural intentions of Muslims. The analysis found the significant role of Islamic brand attitude and mediating variables. Islamic brand by the customer is the second most significant component after Islamic brand by country of origin. The research provides a theoretical model for the research foundation and a model to analyse religious brands in diverse backgrounds.
Research limitations/implications
Only three different religious brand views were considered independent factors in this study, together with the development of TPB behavioural expectations. The research looked at three different regions in Malaysia as well as Thailand. The research also provides a model that can be used to analyse how various customers view well-known companies and religious brands.
Practical implications
Researchers, teachers and practitioners in the domains of advertising, marketing communications, consumer behaviour and sociology will find this study useful.
Originality/value
The authors develop a novel dual religiosity conceptual model to delineate the sequential nature of religious opinion formation, behaviour and consumption of religious brands. In addition, the authors provide an example using the PLS model analysis as a supporting example.
Details
Keywords
This desk research critically reviews the existing literature to be dialogued with interviews with several experts on multicultural education in Indonesia to provide input for…
Abstract
Purpose
This desk research critically reviews the existing literature to be dialogued with interviews with several experts on multicultural education in Indonesia to provide input for policymaking and practical strategies. Through a systematic review of academic literature, policy documents and reports, this study aims to provide insights into the challenges and opportunities associated with multicultural education and propose action-based and actionable solutions to promote tolerance, understanding and unity among diverse cultural groups.
Design/methodology/approach
Using a systematic review methodology, this study analyzed existing literature and involved semi-structured interviews with several experts on multicultural education in Indonesia. By searching academic databases and online repositories, relevant literature was synthesized to generate insights into the current state of multicultural education, key challenges and potential solutions. Thematic analysis identified recurring themes and patterns across the literature, allowing for a nuanced understanding of the complexities surrounding multicultural education in Indonesia.
Findings
This research highlights the importance of promoting tolerance and unity among diverse cultural groups in Indonesian education, highlighting curriculum reform, teacher training and community engagement, despite institutional barriers and sociocultural prejudices.
Practical implications
The findings of this study suggest that to maximize the impact of multicultural education in Indonesia, there is a need for comprehensive teacher training programs, equitable resource allocation and localized curricula that reflect Indonesia’s cultural diversity. Policymakers should focus on developing strategies that address the unique challenges of implementing multicultural education in diverse regions, ensuring that all students have access to culturally relevant and inclusive education.
Social implications
The successful implementation of multicultural education has the potential to promote social harmony and inclusivity in Indonesia by fostering a deeper understanding and appreciation of cultural diversity. Addressing the identified challenges and gaps could lead to more cohesive and tolerant communities, reducing social tensions and conflicts rooted in cultural misunderstandings. This research calls for sustained efforts to ensure that multicultural education becomes a cornerstone of Indonesia’s educational system, contributing to the country’s broader goals of unity in diversity.
Originality/value
This research contributes to existing literature on multicultural education by synthesizing insights from diverse academic sources. By systematically reviewing literature, this study offers a comprehensive understanding of challenges and opportunities in Indonesia and provides evidence-based recommendations for policymakers, educators and stakeholders. Emphasizing the importance of promoting tolerance and unity, this study offers practical strategies for realizing these goals in Indonesian society.