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All Journal Jurnal Ekonomi dan Bisnis Islam JIFA (Journal of Islamic Finance and Accounting)
Jafar, Erwin
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Economics, Econometrics & Finance

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Harmonizing Sharia Accounting and Corporate Culture: A Pathway to Better Decision-Making Syah, Arzal; Jafar, Erwin; Nurpratiwi, Dini; Jasnur, Avrilia; Ar Rasyid, Aidil; Imam, Abdi
JIFA (Journal of Islamic Finance and Accounting) Vol. 7 No. 2 (2024)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v7i2.10061

Abstract

This study explores the relationship between cognitive bias, heuristic bias, and corporate culture in the context of sharia accounting decision making in Indonesia. The results show that cognitive bias does not have a significant effect on decision making, while corporate culture is proven to moderate the effect of cognitive bias on sharia accounting decisions. On the other hand, heuristic bias also has no direct effect, and the interaction between corporate culture and heuristic bias does not show a significant impact. These findings emphasize the importance of corporate culture in forming a framework that can reduce the negative impact of cognitive bias in decision making. The practical implications of this study suggest that companies need to integrate sharia values ​​into their organizational culture to improve the quality of decision making, thereby creating a more transparent and accountable environment. Theoretically, this study contributes to the understanding of how psychological and cultural factors can influence each other in the context of sharia accounting, paving the way for further research that can deepen the analysis of the integration of sharia values ​​in business practices.    
ORGANIZATIONAL COMMITMENT, EMPLOYEES PERFORMANCE AND ISLAMIC WORK ETHICS: HALAL RESTAURANT PERSPECTIVE S, Zainuddin; Jafar, Erwin; Muhajir, Muhammad Nur Alam; Rusli, Muhammad
Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business) Vol. 9 No. 1 (2023): JANUARY-JUNE 2023
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jebis.v9i1.38701

Abstract

Halal restaurants are a staple for Muslims. Employee performance is an important element in increasing the number of visitors to halal restaurants. This study aims to analyze the effect of Islamic work ethic on employee performance, the effect of Islamic work ethic on organizational commitment; and the effect of organizational commitment on employee performance. This study uses a type of quantitative research. The population in this study is all halal restaurant employees who have halal certification in Indonesia. Sampling using purposive sampling with certain criteria. Data collection techniques using a questionnaire. While the data analysis of this study uses SEM PLS.The results of this study indicate that the Islamic work ethic variable has an influence on employee performance, Islamic work ethic has a positive effect on the dimensions of organizational commitment. In addition, the results of this study indicate that organizational commitment variables affect employee performance. This research has two contributions, namely empirical and policy aspects. The results of this study are additional literature related to empirical evidence of the influence of Islamic work ethics and organizational commitment to halal restaurants. In addition, the results of this study help halal restaurants in sustainable development.
Co-Authors Ar Rasyid, Aidil Imam, Abdi Jasnur, Avrilia Muhajir, Muhammad Nur Alam Muhammad Rusli Nurpratiwi, Dini S, Zainuddin Syah, Arzal