Only about 10% of all micro business in Indonesia have been halal certified. This study aims to understand the factors that can encourage these businesses to undertake a halal certification. Of the 30 respondents who have not yet applied for a halal certificate, this study found that halal awareness, halal knowledge, and challenges in obtaining certification do not affect intention. The businesses surveyed knew about and understood the process of halal certification, but this knowledge did not guarantee they would apply. Challenges were also not a barrier of halal certification. However, internal and external pressures – such as the desire to have standardized products, encouragement from government, and consumer expectations of halal products – do foster the intention to gain halal certification. This study concludes by demonstrating the importance of real encouragement and assistance to motivate businesses to obtain halal certification for their products. Keywords: Halal certification, intention.
Terdapat banyak faktor yang mempengaruhi pengambilan keputusan investasi, termasuk faktor psikologis yang bersifat bias yang dapat membuat investor menjadi irrasional. Oleh karena itu, tujuan penelitian ini adalah untuk mengetahui beberapa pengaruh bias, yaitu self-attribution bias, mental accounting, dan familiarity bias terhadap pengambilan keputusan investasi. Sampel dalam penelitian ini adalah mahasiswa yang mengikuti beberapa komunitas investasi di Kota Malang karena mahasiswa mewakili investor muda yang potensial untuk berkontribusi dalam berinvestasi di pasar modal. 288 kuesioner disebarkan secara online dan diuji regresi berganda. Hasil penelitian ini adalah self-attribution bias, mental accounting, dan familiarity bias berpengaruh positif terhadap pengambilan keputusan investasi. Kepercayaan atas kemampuan diri, pertimbangan biaya dan manfaat, serta tingkat keakraban menjadi faktor utama yang mendorong pengambilan keputusan investasi.
Islamic banks have tendency to tinker the earnings to present positive income. Therefore, it requires the examination of the relationship between Real Earnings Management (REM) and Accrual-based Earnings Management (AEM) that have contribution in promoting earnings. There are 2 theories used including prospect theory is to explain the negative relationship between REM and AEM, and agency theory is to explain whether the variables can be costs of REM or AEM. There are 63 financial reports of Islamic banks during the 2013-2018 period are determined by using purposive sampling and gathered from the banks' website. Correlation and regression test were conducted. This study found that REM is done through generating operational revenue and reducing distributed revenue sharing beyond the normal activities. REM negatively affects AEM that managers will adjust AEM based on the results of REM during the financial period. These findings confirm the prospect theory when the realized income is less than profit expectation, managers will employ accrual manipulation with the motive of prospect theory to achieve income target. Market share is found as a cost of AEM and institutional shows different result which drives REM more. The implication of this study is to provide findings how Islamic banks engage in earnings management. The relationship between REM and AEM shows the reliability of earnings that needs concern to restrict.
The covid-19 pandemic affects businesses facing the dilemma between the company's health and risks. This study aims to investigate the practice of CSR of food and beverage companies in Malang on the economic and social dimensions before and during the pandemic. The survey was conducted by distributing questionnaires directly to the managers or owners of the companies. Thirty questionnaires were descriptively analyzed. The results of this study indicate that some companies in Malang increase their CSR quality during the pandemic, such as by adding CSR quantity, implementing health protocols inside their restaurants, maintaining product cleanliness, giving more attention to employees' health, and increasing more alms by distributing masks and vitamins to customers and the public.
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