Purpose Exponential growth in interest of workplace spirituality has led to the development of numerous theories based on various religious faiths. The purpose of this paper is to introduce the underlying dimensions of workplace spirituality in Islam by developing a scale to measure it and to present a subset of knowledge on workplace spirituality from both western and Islamic perspectives. Design/methodology/approach The authors collected data from 223 employees working at Islamic-based institutions in Indonesia. They tested the validity and reliability of the proposed indicators of Islamic workplace spirituality using exploratory and confirmatory factor analysis. Findings This study enhances the literature in the field of human resources development, especially in the area of workplace spirituality, by empirically assessing the extent of spirituality in the Islamic workplace. The findings revealed 13 indicators that define Islamic workplace spirituality in the Indonesian business organizational context. Research limitations/implications This study was limited to Indonesia. In order to apply the 13 indicators in a broader, more global context, researchers need to conduct similar studies on a number of institutions worldwide. Practical implications Scholars and professionals may use the research findings to justify their efforts in designing, developing, and implementing appropriate learning and performance improvement interventions, so that Islamic spirituality can increase continuously among employees. Social implications This study provides guidelines to the human resources managers of Islamic-based institution to assess the degree of spirituality of each job applicants during job selection. Originality/value This study is one of the first attempts to examine and measure Islamic spirituality in the workplace, not only in Indonesia, but also worldwide. The 13 indicators, drawn from religious psychology, provide a new scale to measure spirituality.
The purpose of this research is to examine the influence of competency, independency, and professionalism on audit quality. Competency, independency, and professionalism are three characteristics of a competent auditor. The population of this research is the auditor of accounting firms in Central Java. The samples of this research are employees of auditors working at accounting firm (KAP) Budiman, Wawan, Pamudji Tegal, KAP Wartono & Fellow Surakarta, KAP Sophian Wongsaro Semarang, KAP Heliantono & Semarang Branch. Forty-five questionnaires are employed in this study. Before the hypotheses testing, validity and reliability tests are run to determine the validity and reliability of the data. Hypothesis testing techniques use regression analysis. These research results show that competency, independency, professionalism influence the quality of the audit. However, these results have to be cautiously interpreted since only a few auditors’ questionnaires were worth analyzing. Future studies may increase the number of KAPs from other districts in Indonesia or using not only auditors from accounting firms but also government auditors or internal auditors.
<p>This study aims to determine the Non Performing Financing (NPF), Net<br />Operating Margin (NOM) and Financing to Deposit Ratio (FDR) on Murabahah<br />Financing with Third Party Funds (TPF) as the Moderating Variable. The<br />population in this study are Islamic Banks that publishes their financial<br />statements to Otoritas Jasa Keuangan (OJK) and each website of Islamic Banks<br />for the period 2013 to 2017, with a sampling technique that is purposive<br />sampling, the samples taken were 8 Islamic Banks in Indonesia obtained were<br />analyzed by moderating regression analysis technique. The results of this study<br />indicate that: (1) Non Performing Financing (NPF) does not negatively affect<br />murabahah financing at Islamic Banks; (2) Net Operating Margin (NOM) has<br />a positive effect on murabahah financing at Islamic Banks; (3) Financing to<br />Deposit Ratio (FDR) has a positive effect on murabahah financing at Islamic<br />Banks; (4) Third Party Funds (DPK) do not moderate the negative influence of<br />NPF on murabahah financing at Islamic Banks; (5) Third Party Funds (DPK)<br />strengthen the positive influence of NOM on murabahah financing at Islamic<br />Banks; (6) Third Party Funds (DPK) strengthen the positive influence of FDR<br />on murabahah financing at Islamic Banks. The implication of this research is<br />the result of this study can be used as an effort to increase murabahah<br />financing. To increase the amount of murabahah financing, managerial in<br />Islamic Banks in Indonesia need to prioritize policies related to Net Operating<br />Margin (NOM), Financing to Deposit Ratio (FDR) and Third Party Funds<br />(DPK).</p>
TQM needs comprehensive refashioning of "softer" methods whose components encompass the core concept of personnel management to be entirely practical and self-sustaining. The alleged usefulness of the people aspect of TQM's is essential than its technical side in influencing the presumed utility of customers. Thus, the successful execution of TQM programs profoundly depends on the motive, abilities, engagement, and role-powers of the participants in an organization. TQM is not just about solving problem but more about satisfying clients. Hence, this study investigated the interaction effect of soft Total Quality Management, employees’ Job Satisfaction and spirituality at work. The respondents were employees of Islamic banks in Indonesia. The hierarchical regression was considered to be the most appropriate analytical tool used for data analysis in this study. The findings showed that all dimensions of soft total quality management had a detrimental effect on job satisfaction. Moreover, stronger employees’ spirituality at work strengthen the association between soft TQM dimensions, except empowerment, with job satisfaction.
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