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1-20 of 32
Keywords: Religiosity
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Journal Articles
Juliana Juliana, Shafinar Ismail, Ahmad Rifky Patrullah, Rumaisah Azizah Al Adawiyah, Muhammad Muflih, Muhamad Abduh
Journal of Islamic Accounting and Business Research 1–28.
Published: 25 June 2026
... Muslim investors using the Stockbit platform. Prior research has rarely examined how religiosity, financial literacy and risk perception jointly shape such decisions or how income moderates these relationships. Design/methodology/approach A quantitative approach using structural equation modeling...
Journal Articles
Widiyanti Ayu Nilasari, Roszaini Haniffa, Chairani Firstia Rizal, Ririn Tri Ratnasari, Fatin Fadhilah Hasib
Journal of Islamic Accounting and Business Research 1–24.
Published: 07 April 2026
... scarcity, with excessive food buying as a mediator and religiosity as a moderator, among university students living away from home in Surabaya. Design/methodology/approach A quantitative survey was conducted using a self-administered questionnaire distributed to 222 Muslim university students living...
Journal Articles
Mohamad Isa Abd Jalil, Mohd Rahimie Abd Karim, Siti Hajar Samsu, Suddin Lada, Roslinah Mahmud, Khairul Hanim Pazim, Dayangku Aslinah Abd Rahim
Journal of Islamic Accounting and Business Research 1–23.
Published: 03 April 2026
... the alignment between hygiene-conscious practices and halal principles. Consumers who prioritize clean and hygienic environments are more likely to trust halal certification and adhere to halal dietary guidelines. Religiosity significantly moderates the relationship between awareness and halal-seeking behaviour...
Journal Articles
Journal of Islamic Accounting and Business Research 1–24.
Published: 10 March 2026
...Rita Kusumawati; Linda Putri Nadia; Lalu Supardin Purpose This study aims to explore the role of attitude in influencing perceived trust and religiosity on investment decisions in Sharia-compliant stocks in young investors. This research’s results will provide investors insight...
Journal Articles
Tunku Sofiah Larasih Tunku Zainol Rashid, Rubayah Yakob, Mohd Nasir Mohd Saukani, Hendon Redzuan, Hafizuddin-Syah B.A.M., Sajiah Yakob
Journal of Islamic Accounting and Business Research 1–25.
Published: 18 February 2026
...Tunku Sofiah Larasih Tunku Zainol Rashid; Rubayah Yakob; Mohd Nasir Mohd Saukani; Hendon Redzuan; Hafizuddin-Syah B.A.M.; Sajiah Yakob Purpose This study aims to examine the direct and indirect effects of religiosity on family takaful planning in the presence of risk perception as a mediator among...
Journal Articles
Journal of Islamic Accounting and Business Research (2025)
Published: 16 October 2025
...Rudy Hartanto Purpose This study aims to examine the tendency of accounting students to be accountant candidates in a campus environment with a program to enhance religiosity toward ethical behavior. Design/methodology/approach The research data was collected by distributing questionnaires...
Journal Articles
Journal of Islamic Accounting and Business Research (2025)
Published: 16 September 2025
...Moh Agus Nugroho; Asfi Manzilati; Marlina Ekawaty; Nurul Badriyah Purpose This study aims to examine the effect of Islamic attributes and religiosity on halal tourism preferences and exploring interaction and collectively contribution to shaping the halal tourism market. Design/methodology...
Journal Articles
Does gender influence zakat compliance among Indonesian Muslim entrepreneurs? A multi-group analysis
Journal of Islamic Accounting and Business Research (2025)
Published: 25 August 2025
...Ahmad Ajib Ridlwan; Nurul Ilmi; Yan Putra Timur; J.S. Keshminder Purpose This study aims to identify the effect of Muslim entrepreneurs’ perception on zakat compliance mediated by intention to pay zakat with religiosity, and theory of planned behavior using subjective norm and perceived behavioral...
Journal Articles
Journal of Islamic Accounting and Business Research (2025)
Published: 21 January 2025
... in halal industries, religiosity was found to be a significant variable in several papers reviewed. Practical implications The global Islamic economy will continue to be driven by halal services. This review will provide managers with an appreciation of service quality across different halal industries...
Journal Articles
Journal of Islamic Accounting and Business Research (2024)
Published: 26 December 2024
... of blockholders on earnings management and the role of religiosity as a moderator of the influence of blockholders on earnings management. Design/methodology/approach This study uses multiple linear and multi-group regression to analyze 2,238 firm-year observations for firms listed on the Indonesia Stock...
Journal Articles
Journal of Islamic Accounting and Business Research (2024)
Published: 17 October 2024
... implications. On theoretical side, the study presents Islamicity as more reliable measure of religiosity based on Islamic values that can help in control of corruption by moderating corruption-bank stability nexus especially in dual banking economies which have high share of Muslim population. On practical...
Journal Articles
Journal of Islamic Accounting and Business Research (2024)
Published: 20 September 2024
... and level of religiosity (Kumar, 2009 ; Kumar et al., 2011 ; Kumar and Page, 2014). In addition, the degree of religiosity within a given religion may also change overtime. For instance, religious practices heighten Muslims’ religiosity during the month of Ramadan (Campante and Yanagizawa-Drott...
Journal Articles
Journal of Islamic Accounting and Business Research (2024)
Published: 18 July 2024
...Tarjo Tarjo; Alexander Anggono; Mohammad Nizarul Alim; Jamaliah Said; Zuraidah Mohd-Sanusi Purpose This study aims to examine the effects of religiosity, ethical leadership and local wisdom on the relationship between fraud risk management and asset misappropriation in Indonesia. Design...
Journal Articles
Journal of Islamic Accounting and Business Research (2026) 17 (5): 999–1024.
Published: 31 May 2024
...Ngatindriatun Ngatindriatun; Muhammad Alfarizi; Tika Widiastuti Purpose This study aims to analyze the influence of the dimensions of Sharia hospital service standards, religiosity commitment and trust of Muslim patients on attitudes and satisfaction, as well as the implications of loyalty...
Journal Articles
Journal of Islamic Accounting and Business Research (2026) 17 (5): 911–924.
Published: 24 May 2024
... to tax. Hence, participants’ tax compliance was influenced by their understanding. Wrong understanding leads to unintentional tax non-compliance. This study also found that religiosity promotes tax compliance behaviour. Practical implications The present study’s results may help the tax authority...
Journal Articles
Journal of Islamic Accounting and Business Research (2026) 17 (1): 145–161.
Published: 03 April 2024
...Muhammad Nazir; Shahab E. Saqib Purpose Considering the speedy growth of Islamic finance and limited research work on Muslim behavior regarding Islamic Banking, this study aims to investigate to comprehend the stimulus of religiosity on customer’s behavior. Design/methodology/approach...
Journal Articles
Juliana Juliana, Annisa Sabilla Limayurid, Fitranty Adirestuty, Ahmad Ajib Ridlwan, Sylva Alif Rusmita, Shafinar Ismail
Journal of Islamic Accounting and Business Research (2025) 16 (8): 1349–1369.
Published: 09 January 2024
.... Findings The results showed that perceived ease of use, perceived usefulness, attitudes, subjective norms, perceived behavioral control, religiosity and intention to buy halal food through ShopeeFood in Generation Z Muslims in West Java were in the high category. However, subjective norms and perceived...
Journal Articles
Journal of Islamic Accounting and Business Research (2024) 15 (8): 1266–1292.
Published: 07 July 2023
...Nuryakin; Mohd Shamsuri Md Saad; Maghfira Rizky Maulani Purpose Few studies only focus on halal cosmetics, although several previous studies have examined halal food and beverages. This study aims to explore the relationship between knowledge, emotional attachment and religiosity on purchase...
Journal Articles
Journal of Islamic Accounting and Business Research (2024) 15 (4): 701–725.
Published: 10 May 2023
...Siswanto Purpose This study aims to investigate religiosity and entrepreneurial motivation roles in the goal-specific, involving Muslim students’ entrepreneurial intention and self-efficacy. Besides, it examines the robustness model based on group context. Design/methodology/approach Partial...
Journal Articles
Journal of Islamic Accounting and Business Research (2024) 15 (4): 590–618.
Published: 26 April 2023
... religiosity and knowledge variables into the standard model, using the partial least square structural equation modeling. A survey is conducted on 684 respondents representing the main provinces in Indonesia and four major generations (Baby Boomers [BB], Generations X, Y and Z). Findings Religiosity...
