SPIRITUALITY ANALYSIS AND ORGANIZATIONAL COMMITMENTS IN MURABAHAH WITH INDIVIDUAL ACCURACY AS MEDIATION VARIABLE

Authors

  • Mohamad Heykal Ph.D. Student in Doctoral Program in Economic Accounting Concentration, Faculty Of Economic and Business, Trisakti University Jakarta Indonesia
  • Vinola Herawati Accounting Department, Faculty of Economics and Business, Trisakti University

DOI:

https://doi.org/10.21512/jafa.v8i2.8206

Keywords:

Murabaha, Financing, Spirituality, Individual, Accuracy

Abstract

The objective of this study is to analyze the spirituality of work and organizational commitment especially in murabahah financing. This study based on primary data and with explanatory format. This research environment for this study is real in the Islamic banking entitites in Jakarta. The sample of this research is financing staff in Islamic banking in Jakarta and the questioner was distributed to them.  The result of this study is spirituality will influence the decision making process of murabaha financing in the Islamic financial entities in Jakarta with the mediation variable is individual accuracy mediates the relationship between murabaha financing approval processes and commitment to organizational goals.

Dimensions

Plum Analytics

References

Adawiyah, Wiwiek Rabiatul dan Bambang Agus Pramuka, “ Scaling The Notion Of Islamic Spirituality In The Workplace”, Journal Of Management Development, Vol 36, No 7, 2017

Afsar, Bilal & Yuosre Badir, “ Workplace Spirituality, Perceived Organizational Support & Innovative Work Behaviour : The Mediating Effect Of Person-Organization Fit “, Journal Of Workplace Learning, Vol 29 No 2, 2017

Allen, Natalie J & John P Meyer,”A Three Component Conceptualization Of Organizational Committment”, Human Resource Management Review, 1991

Amin, Hanudin, Abdul Rahim Abdul Rahman, Stephen Laison Sondoh Jr & Ang Magdalene

Choi Hwa, “ Determinants Of Customer Use To Islamic Personal Financing The Case Of Malaysian Islamic Bank”, Journal Of Islamc Accounting and Research, Vol 2 no 1, 2011

Ashmos,D.P & Duchon, D,” Spirituality At Work, A Conceptualization and Measure”,Journal Of Management Inquiry, Vol 19 No 2, 2000

Augustine, Yvonne & Robert Kristaung” Metodologi Penelitian Bisnis Dan Akuntansi “ Penerbit Dian Rakyat, Jakarta, 2013

Batson, C.D & Ventis,W.L, “ The Religious Experience: A Social Psychological Perspective

Becker, Howard S,” Notes On The Concept Of Commitment”, The American Journal Of Sociology, Vol 66 No 1, 1960

Cavanagh, Gerald F,”Spirituality For Managers: Context and Critique”, Journal Of Organizational Change and Management, Vol 12 no 3, 1999

Collom, Ed, “ The Motivation, Engagement, Satisfaction, Outcome, and Demographic Of Time Bank Participant: Survey Finding From US System , International Journal Of Community Currency Research, Vol 11 pp 36-83

Compton, W.C,” Introduction To Positif Pscychology”, Singapore, 2005

Cooper, Donald L & Pamela S Schndler, “Business Research Methods 12th Edition, Mcgraw-Hill/Irwin , New York USA, 2014

Dandona, Anu,” Spirituality at Workplace and Job Satisfaction”, International Journal Of Bioscinces, Alternative and Holistic Medicine ”, Volume 4 No 1, 2013

Djafri, Fares & Kamaruzaman Nordin,”The Impact Of Workplace Spirituality On Organizational Commitmen : A case study of Takaful agents in Malaysia”, Humanomics, Vol 33, Issue 3, 2017

Dasti, Rabia & Aisha Sitwat, “ Development of a Multidimentional Measure Of Islamic Spirituality”, Journal Of Muslim Mental Health, 2014

Esposito, John L, “Re-Thingking Islam and Secularism”, Guiding paper series, Association Of Religion Data Archives

Fernando, Mario & B.Jackson,”The Influence Of Religion Based Workplace Spirituality On Business Leader Decision Making: an Interfaith study”, Online papers University Of Wollongong, Faculty Of Commerce, 2006

Gottheill, Elisa Antonieta, “ A Grounded Theory Study Of Spirituality Using Personal Narratives Suggested By Spiritual Images”, Dissertation Submitted to Pacifica Graduate Institute, 2006

Grine, Fadila; Djafri Fares & Anchour Meguiellati,”Islamic Spirituality and Entrepreneurhip: A Case Study Of Women Entrepreneurs in Malaysia”, The Journal Of Happiness & Well Being, Volume 3 No 1, 2015

Huda, Nurul & Mohamad Heykal,” Lembaga Keuangan Islam : Tinjauan Teoritis dan Praktis”, Penerbit Kencana Prenada Media, Jakarta, 2010

Kamayanti, Ari, “ Metodologi Konstruktif Riset Akuntansi Membumikan Religiositas, Yayasan Rumah Peneleh, 2016

Kanagaretnam Kiridaran, Gerald J Lobo dan Chong Yang,”Religiosity & Earnings Managenent, International Evidence From The Banking Industry”, 2013

Karakas, Fahri, “ Spirituality and Performance In Organization: a Literature Review”, Journal Of Business Ethics, 2010

King, Michael,et al,” Measuring Spiritual Belief: Development and Standardization Of A Beliefs and Value Scale”, Psychological Medicine, 2006

Konz,G.N.P & Ryan, F.X,” Maintaning an Organizational Spirituality : No Easy Task”, Journal Of Organizational Change Management, Vol 12 No 3, 1999

Long, Brad s & Cathy Driscoll,” A Discursive Texttscape Of Workplace Spirituality”, Journal Of Organizational Change Management, 2015

Maski, Ghozali, “ Analisa Keputusan Nasabah Menabung: Pendekatan Komponen Dan Model Logistik Studi Pada Bank Syariah Di Malang “, Journal Of IndonesianApplied Economics, Vol 4 No 1, mei 2010, pp 43-57

Milliman,J et al,” Workplace Spirituality and Employee Work Attitude, an Exploratory Empirical Assesment”,Journal Of Organizational Change Management, Vol 16 No 4, 2003

Mitrof, LL & Elizabeth A Denton & Can Murat Alpaslan, ” A Spiritual Audit Of Corporate America,Ten Years later ( Spiritually and attachment theory: An Interim Report ) “, Journal Of Management, Spirituality and Religion, 2009

Mowday, R.T., Porter, L.W., & Steers, R.M. (1982). Employee-organization linkages: The psychology of commitment, absenteeism, and turnover. New York: Academic Press.

Pargament,K.I,Smith, B.W,Koenig, H.G & Perez,L,”Patterns Of Positive and Negative Religious Coping with major Life Stressors”, Journal for The Scientific Study Of Religion,2006

Pamungkas, Imam Dapit,”Pengaruh Religiusitas & Rasionalisasi Dalam Mencegah &

Mendeteksi Kecenderungan Kecurangan Akuntansi”,Jurnal Ekonomi dan Bisnis Volume 15, nomor 2.September 2014

Pramuka, Bambang Agus, “ Accounting In Indonesia: A Study Of Ideological Western and Islamic Accounting Thought and Practices “, Disstertation Submitted To PhD, University Of Hull, UK, 1998

Petchsawanga, Pawineee & Dennis Duchon,” Workplace Spirituality, meditation and work performance “, Journal Of Management, Spirituality and Religion, Vol 9 No 2, 2012

Rahman, Abdul Rahim Abdul” Contribution Of The Islamic Principle Of Maaliah”, IIUM Journal Of Economics and Management

Raiya, Hisham Abu, “ A PSYCHOLOGICAL MEASURE OF ISLAMIC RELIGIOUSNESS: EVIDENCE FOR RELEVANCE, RELIABILITY AND VALIDITY”,Disssertation Submitted to Graduate College Bowling Green, “ 2008

Rashed,Nayal.,Gholamreza Zandi & Mohammed Sulaiman,”Spirituality and Leaders Effectiveness: An Islamic Perspective”, Asian Economic and Financial Review, Vol 5, No 1, 2015

Rulindo, Ronald & Amy Mardhatillah, “ Spirituality, Religiosity and Economic Performance Of Muslim Entrepreneur”, paper presented at 8th International Conference On Islamic Economics and Finance, 2008

Shafranske, E.P,”Introduction: Foundation For Consideration of Religion in The Clinical Practice Of Psychology”, Washington DC: American Psychological Association,1996

Sekaran, Uma, “ Research Methods For Business-A Skill Building Approach, Wiley

Downloads

Published

2022-05-09
Abstract 192  .
PDF downloaded 423  .