Motivational Factors Underlying the Intention Of Herbal Soap Entrepreneurs To Obtain Halal Certificate In Malaysia

The goal of this study is to determine the motivation factors underlying Herbal soap entrepreneurs‘ intention to obtain Halal certificate in Malaysia. This is a quantitative study that employs questionnaires as a research tool and uses Dimaggio and Powell's (1983) model on institutional theory to study the intention of Herbal soap entrepreneur in getting Halal certificate. The study predicted that there are positive links between Malaysian Herbal soap entrepreneurs’ motivation factors (coercive isomorphism, normative isomorphism and mimetic isomorphism) and the intention to obtain a Halal certificate. This study will have significant implications for various Halal stakeholders. Furthermore, despite the fact that many studies have focused primarily on the Halal food sector, there is a need for more research into the Halal Herbal soap market. More empirical and non-empirical research is needed to reveal more concerns with Halal certification in the Herbal soap industry.

Penerapan PSAK 71 Pada Perusahaan Penjaminan Kredit: Telaah Teori Institusional

DSAK IAI menetapkan PSAK 71 efektif mulai berlaku sejak 1 Januari 2020. Namun demikian beberapa penelitian menunjukkan beberapa entitas bisnis belum menerapkan PSAK 71. Perbankan dan lembaga keuangan merupakan salah satu sektor yang paling terdampak atas penerapan PSAK 71. Perusahaan penjaminan kredit sebagai salah satu industri di sektor ini yang memiliki peran untuk memperluas akses kredit bagi UMKM. Namun demikian keterbatasan kapasitas dari perusahaan penjaminan kredit bisa menjadi penghambat penerapan PSAK 71. Penelitian ini menggunakan teori institusional untuk melakukan analisis factor yang berpengaruh terhadap keputusan penerapan PSAK 71. Hasil penelitian menunjukkan 15 perusahan yang belum menerapkan PSAK 71 terkendala oleh pengembangan model ecl untuk menentukan Cadangan Kerugian Penurunan Nilai serta sistem infrastruktur. Dua komponen ini berperan sebagai artifak (material carrier) dalam kerangka teori institusional. Sementara itu keputusan yang diambil oleh 15 perusahaan untuk belum menerapkan PSAK 71 pada tahun 2020 merupakan sikap wait and see atas terbitnya aturan OJK. Keputusan ini bisa dikategorikan sebagai mimetic isomorphism. Di sisi lain, tiga perusahaan yang memutuskan untuk menerapkan PSAK 71 pada tahun 2020 dapat diidentifikasi sebagai sikap professional (normative isomorphism). Sementara sembilan perusahaan lain yang masih dalam tahap persiapan penerapan dapat dikategorikan sebagai perubahan yang bersifat coercive isomorphism. Dalam persiapan penerapan PSAK 71 ini peran komunitas telah hadir namun masih terbatas. Peran komunitas dalam menjembatani diskusi dan hubungan antar aktor pelaksana (relational system dalam material carriers) terkendala karena menunggu terbitnya aturan OJK.

Attitudes toward information and communications technology, mimetic isomorphism and strategic management in Islamic perspective

During the pandemic and post-pandemic of Covid-19, MSMEs are required to continue to survive, and even compete at the regional and global level. The improvement of technology and resources need to be optimized. The purpose of this study is to examine and analyze: (1) the influence of Attitudes toward Information and Communications Technology (ICT) and Mimetic Isomorphism partially on Strategic Management in Islamic Perspective (SMIP); (2) the moderating role of Qur’anic Work Ethics (QWE) in the relationship between Attitudes toward ICT and SMIP; (3) the moderating role of Qur’anic Work Ethics (QWE) in the relationship between Mimetic Isomorphism and SMIP. This study is conducted in Batik MSMEs in Pekalongan with the number of respondents of 154 MSMEs. The primary data is collected through purposive sampling using a questionnaire. The results of this study show that: (1) there is a partial influence of Attitudes toward ICT and Mimetic Isomorphism on SMIP; (2) there is a moderating role of QWE in the relationship between Attitudes toward ICT and SMIP; and (3) there is a moderating role of QWE in the relationship between Mimetic Isomorphism and SMIP.

The Diffusion Mechanism of Megaproject Citizenship Behavior: The Role of Institutional Isomorphism

Megaproject citizenship behavior (MCB) has been confirmed to a play vital role on megaproject performance. Although current research has argued that institution elements have had an impact on MCB diffusion, limited studies have empirically investigated the distinct effectiveness of various institution elements on driving MCB’s widespread diffusion in construction megaprojects. Based on institution theory, this study proposes a theoretical model comprising institutional elements (i.e., normative and mimetic isomorphism), owner’s support, relationship-based trust, and their effect or impact on MCB’s diffusion. Based on 171 industrial questionnaires collected from managers of contractors and designers in megaprojects. Partial least squares structural equation modeling (PLS-SEM) was used to validate the established model. The results indicated that both normative and mimetic isomorphism have positive effects on facilitating MCB diffusion, and owner’s support has shown partial mediation in promoting MCB diffusion through normative isomorphism, as well as full mediation in the promoting of MCB diffusion through mimetic isomorphism. Meanwhile, relationship-based trust exerts a positive moderating effect on the relationship between mimetic isomorphism and MCB. This study extends current literature on driving MCB diffusion from the perspective of institutional theory, contributing by providing four implications for megaprojects managers to “buy in” more extensive MCB.

Adopting the international financial reporting standard for small and medium-sized entities in Saudi Arabia

PurposeThe paper investigates attitudes towards and perceptions of the adoption of the International Financial Reporting Standard (IFRS) for small and medium-sized entities (SMEs) in Saudi Arabia, immediately before and during the period of adoption.Design/methodology/approachThe study adopts an interpretive approach, using a new institutional theory framework, drawing on concepts of institutional isomorphism and institutional logics. Research was undertaken using extensive interviews of business owners and managers, accountants, auditors, regulators and others. Interviewees were identified using snowball sampling, and the paper discusses the appropriateness of this method for research in management in MENA countries.FindingsThe adoption of IFRS, and in particular IFRS for SMEs, in Saudi Arabia can be understood best as an example of mimetic isomorphism, as many respondents suggested that the country adopted these standards in order to emulate other countries in the Gulf Cooperation Council and the G20 group of countries.Practical implicationsThe study examines issues relating to the adoption of IFRS for SMEs in an emerging economy where adoption was not imposed by international financial institutions.Originality/valueIn addition to being the first study of the adoption of IFRS for SMEs in Saudi Arabia, the paper examines snowball sampling as a particularly useful method in MENA countries.

How NPM-inspired-change impacted work and HRM in the Irish voluntary sector in an era of austerity

PurposeThe purpose of this article is to explore how NPM influenced the Irish NPVCS and triggered changes in work and HRM at a time of austerity.Design/methodology/approachUtilising a case study framework, the study draws on qualitative data from 38 Managers/Supervisors in two Government funded organisations in the Physical and Sensory Disability (PSD) subsector.FindingsResults indicate that due to the sector's dependence on Government funding, NPM entered the Irish NPVCS bloodstream via institutional forces of coercive, normative and mimetic isomorphism. These translated into a more formalised, standardised and commercial approach to work and HRM and downward pressures on pay and terms and conditions of employment in the sector, creating a more business facing and disciplined sector.Research limitations/implicationsAs a cross-sectional study using two large representative case study organisations from the PSD subsector, it has high generalisability for this subsector but less so for the wider Irish NPVCS. It brings into focus the sector's Achilles heel of over-reliance on Government funding and uncovers important issues which merit exploration in other subsectors of the Irish NPVCS.Practical implicationsThe study provides evidence of how NPM and austerity inspired change in human resource management practices in the sector and offers insights to Managers and other stakeholders on how the sector is changing and the challenges that must be addressed, especially around asserting its independence from Government funding.Originality/valueThe study extends our understanding of NPM and HRM in the context of the Irish NPVCS and austerity.