Hubungan Persepsi Etis dan perilaku keuangan pengurus organisasi Islam di Indonesia

  • djamila abbas Universitas Muhammadiyah Maluku Utara
Keywords: Relationship between ethical perception; financial behavior; Islamic organization; Indonesia

Abstract

Abstract. The phenomenon of ethical violations caused by financial behavior has a bad impact both personally and organizationally, especially when the management of the organization is in an organization with a religious background, in this case Islam, which is full of ethical perceptions in making financial decisions (property). Therefore, this study uses a quantitative method with an explanatory research approach that seeks to establish the relationship between variables through hypothesis testing. While the data is obtained through a questionnaire to confirm the hypothesis built. The results showed that the ability to think ethically has an impact on the daily lives of the administrators of Islamic religious organizations in Indonesia, in this case financial management both personally, and at the professional level of the organization. Thus, there is a very significant relationship between ethical perceptions and financial behavior of administrators of Islamic organizations in Indonesia.

References

Daftar Pustaka
A. Arens, Randal, E., & Beasley, M. S. (2012). Auditing and Assurance Services?: An integrated Approach. In Fourteenth Edition.
Ackert, L. F., Church, B. K., & Deaves, R. (2003). Emotion and financial markets. Economic Review - Federal Reserve Bank of Atlanta.
Ahmed, M. M., Chung, K. Y., & Eichenseher, J. W. (2003). Business Students’ Perception of Ethics and Moral Judgment: A Cross-Cultural Study. Journal of Business Ethics, 43(1–2), 89–102. https://doi.org/10.1023/A:1022915316112
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes. https://doi.org/10.1016/0749-5978(91)90020-T
Anthony, R., Ezat, W. S., Junid, S. Al, & Moshiri, H. (2011). Financial Management Attitude and Practice among the Medical Practitioners in Public and Private Medical Service in Malaysia. International Journal of Business and Management. https://doi.org/10.5539/ijbm.v6n8p105
Bass, B. M., & Steidlmeier, P. (1999). Ethics, character, and authentic transformational leadership behavior. Leadership Quarterly. https://doi.org/10.1016/S1048-9843(99)00016-8
Beekun, R. I. (2019). ISLAMIC BUSINESS ETHICS. In Islamic Business Ethics. https://doi.org/10.2307/j.ctvk8w1zv.4
Beekun, R. I., & Badawi, J. A. (2005). Balancing ethical responsibility among multiple organizational stakeholders: The Islamic perspective. In Journal of Business Ethics. https://doi.org/10.1007/s10551-004-8204-5
Ferrell, O. C., Harrison, D. E., Ferrell, L., & Hair, J. F. (2019). Business ethics, corporate social responsibility, and brand attitudes: An exploratory study. Journal of Business Research. https://doi.org/10.1016/j.jbusres.2018.07.039
Hayhoe, C. R., Leach, L., Turner, P. R., & Mo. (1999). Discriminating the number of credit cards held by college students using credit and money attitudes *. Journal of Economic Psychology. https://doi.org/10.1016/S0167-4870(99)00028-8
Hosmer, L. T. (1994). Strategic planning as if ethics mattered. Strategic Management Journal. https://doi.org/10.1002/smj.4250151003
Juli Cragg Hilliard. (2004). Inspired by the Golden Rule. Publishers Weekly.
Kahneman, D., & Tversky, A. (1979). Prospect Theory: An Analysis of Decision under Risk Daniel. Econometrica. https://doi.org/10.1017/CBO9781107415324.004
Kashif, M., Zarkada, A., & Thurasamy, R. (2017). The moderating effect of religiosity on ethical behavioural intentions: An application of the extended theory of planned behaviour to Pakistani bank employees. Personnel Review, 46(2), 429–448. https://doi.org/10.1108/PR-10-2015-0256
Kumar, S., & Goyal, N. (2015). Behavioural biases in investment decision making – a systematic literature review. Qualitative Research in Financial Markets. https://doi.org/10.1108/QRFM-07-2014-0022
Kumar, S., & Goyal, N. (2016). Evidence on rationality and behavioural biases in investment decision making. Qualitative Research in Financial Markets. https://doi.org/10.1108/QRFM-05-2016-0016
Langton, N., Robbins, S. P., Judge, T. A., & Breward, K. (2016). Organizational Behaviour: Concept, Controversies, Applications. 7th Edition. In Psychology and People: A Tutorial Text. https://doi.org/10.1007/978-1-349-16909-2_19
Lim, V. K. G., & Teo, T. S. H. (1997). Sex, money and financial hardship: An empirical study of attitudes towards money among undergraduates in Singapore. Journal of Economic Psychology. https://doi.org/10.1016/S0167-4870(97)00013-5
M. Ridwan Tikollah, Iwan Triyuwono, & H. Unti Ludigdo. (2006). Pengaruh kecerdasan intelektual, kecerdasan emosional dan kecerdasan spiritual terhadap sikap etis mahasiswa akuntansi (Studi pada Perguruan Tinggi Negeri di Kota Makassar Provinsi Sulawesi Selatan). Simposium Nasional Akuntansi 9 Padang.
Magnuson, K. (1998). Moral Choices: An Introduction to Ethics. Journal of the Evangelical Theological Society.
MCCLELLAND, J. L. (1978). Phenomenology of Perception. Science. https://doi.org/10.1126/science.201.4359.899-a
Merleau-Ponty, M., & Landes, D. A. (2013). Phenomenology of perception. In Phenomenology of Perception. https://doi.org/10.4324/9780203720714
Murtaza, G., Abbas, M., Raja, U., Roques, O., Khalid, A., & Mushtaq, R. (2016). Impact of Islamic Work Ethics on Organizational Citizenship Behaviors and Knowledge-Sharing Behaviors. Journal of Business Ethics. https://doi.org/10.1007/s10551-014-2396-0
Parrotta, J. L., & Johnson, P. J. (1998). The impact of financial attitudes and knowledge on financial management and satisfaction of recently married individuals. Journal of Financial Counseling and Planning.
Pettijohn, C., Pettijohn, L., & Taylor, A. J. (2008). Salesperson perceptions of ethical behaviors: Their influence on job satisfaction and turnover intentions. Journal of Business Ethics. https://doi.org/10.1007/s10551-007-9367-7
Robbins, S., & Judge, T. (2009). Organizational Behaviour: Concepts, Controversies, Applications. In Development.
Sabri, M. F., & MacDonald, M. (2010). Savings Behavior and Financial Problems among College Students: The Role of Financial Literacy in Malaysia | Sabri | Cross-cultural Communication. Crosscultural Communication. https://doi.org/10.3968/j.ccc.1923670020100603.009
Sobur, A. (2013). Psikologi Umum (Dalam Lintas Sejarah). In Bandung: CV Pustaka Setia. https://doi.org/10.1017/CBO9781107415324.004
Tobin, J. (1958). Liquidity Preference as Behavior Towards Risk. The Review of Economic Studies. https://doi.org/10.2307/2296205
Vitell, S. J., Paolillo, J. G. P., & Singh, J. J. (2005). Religiosity and consumer ethics. Journal of Business Ethics. https://doi.org/10.1007/s10551-004-4603-x
Published
2024-10-28
Section
Artikel Penelitian