Alms-Awareness Behavior, Serotonin Hormone, And Corporate Age

Authors

  • La Ode Sumail Sekolah Tinggi Ilmu Ekonomi Makassar (STIEM) Bongaya, Indonesia
  • Hasbiyadi Sekolah Tinggi Ilmu Ekonomi Makassar (STIEM) Bongaya, Indonesia

DOI:

https://doi.org/10.24912/jm.v24i3.673
Keywords: Alms awareness, serotonin hormone, corporate age.

Abstract

Humans who are fragmented in their souls or (split personality) are easily infested with mental poisons, so we need detolks in the form of alms. We investigate the influence of religiosity, attitudes and subjective norms on alms awareness and impact on corporate age through the role of the hormone serotonin. Because the characteristics of PT Haji La Tunrung's ownership are family ownership and are currently directed by second generation family members, it is interesting to be chosen as the object of research. We believe that owners, managers and employees can provide accurate and quality information (purposive sampling) and analyze data using WarpPLS 7.0. We find that the better religiosity, attitudes and subjective norms the higher the awareness of charity and the age of corporations increases. Sadaqah awareness can increase the hormone serotonin. Therefore, the hormone serotonin can increase self-confidence for individuals and corporations and performance is good so that the age of corporations increases. We also find that higher levels of formal education are not the only determinant of alms awareness.


Author Biographies

La Ode Sumail, Sekolah Tinggi Ilmu Ekonomi Makassar (STIEM) Bongaya, Indonesia

odesumail@yahoo.co.id

Hasbiyadi , Sekolah Tinggi Ilmu Ekonomi Makassar (STIEM) Bongaya, Indonesia

Hasbiyadi@gmail.com

References

Abdullah, M., and Sapiei, N. S. (2018). Do religiosity, gender, and educational background influence zakat compliance? The case of Malaysia. International Journal of Social Economics, 45(8), 1250–1264.

Abdullah, N., Derus, A. M., and Al-Malkawi, H. A. N. (2015). The effectiveness of zakat in alleviating poverty and inequalities a measurement using a newly developed technique. Humanomics, 31(3), 314–329.

Ajzen, I. (2012). The theory of planned behavior. Handbook of Theories of Social Psychology: Volume 1, 438–459.

Ajzen, I. (2015). The planned behavior theory is alive and well, and not ready to retire: a commentary on Sniehotta, Presseau, and Araújo-Soares. Health Psychology Review, 9(2), 131–137.

Alim, M. N. (2015). Utilization and Accounting of Zakat for Productive Purposes in Indonesia: A Review. Procedia - Social and Behavioral Sciences, 211(September), 232–236.

Andam, A. C., and Osman, A. Z. (2016). Factors influencing intention to give zakat on employment income: Experience from Marawi City. Journal of Islamic Accounting and Business Research, (August), 1–93.

Andrikopoulos, A., Samitas, A., and Bekiaris, M. (2014). Corporate social responsibility reporting in financial institutions : Evidence from Euronext. Research in International Business and Finance, 32, 27–35.

Angelia, D., and Suryaningsih, R. (2015). The Effect of Environmental Performance And Corporate Social Responsibility Disclosure Towards Financial Performance ( Case Study to Manufacture, Infrastructure, And Service Companies That Listed At Indonesia Stock Exchange )

Ayala, I., Martos, N. F., Silvan, G., Gutierrez-Panizo, C., Clavel, J. G., and Illera, J. C. (2012). Cortisol, adrenocorticotropic hormone, serotonin, adrenaline, and noradrenaline serum, and concentrations concerning disease and stress in the horse. Research in Veterinary Science, 93(1), 103–107.

Barro, R. J., and McCleary, R. M. (2003). Religion and economic growth across countries. American Sociological Review, 68(5), 760–781.

Benton, J. L., Goergen, E. M., Rogan, S. C., and Beltz, B. S. (2008). Hormonal and synaptic influences of serotonin on adult neurogenesis. General and Comparative Endocrinology, 158(2), 183–190.

Bin-Nashwan, S. A., Abdul-Jabbar, H., and Aziz, S. A. (2019). Do enforcement, religiosity, and peer influence Zakah compliance behavior? International Journal of Financial Research, 10(6), 42–53.

Bloodgood, J. M., Turnley, W. H., and Mudrack, P. (2008). The influence of ethics instruction, religiosity, and intelligence on cheating behavior. Journal of Business Ethics, 82(3), 557–571.

Ellis, L., and Peterson, J. (1996). Crime and religion: An international comparison among thirteen industrial nations. Personality and Individual Differences, 20(6), 761–768.

Farouk, A. U., Md Idris, K., and Saad, R. A. J. Bin. (2018). The moderating role of religiosity on Zakat compliance behavior in Nigeria. International Journal of Islamic and Middle Eastern Finance and Management, 11(3), 357–373.

Fishbein, M., and Ajzen, I. (1975). Belief, Attitude, Intention, and Behavior: An Introduction to Theory and Research. Contemporary Sociology, 6 (2), 244–245.

Gopi, M., and Ramayah, T. (2007). Applicability of planned behavior theory in predicting intention to trade online: Some evidence from a developing country. International Journal of Emerging Markets, 2(4), 348–360.

Hati, S. R. H., and Idris, A. (2014). Antecedents of customers' intention to support Islamic social enterprises in Indonesia: socioeconomic, Socioeconomic status, religiosity, and organizational credibility. Asia Pacific Journal of Marketing and Logistics, 26(5), 707–737.

Idris, K. M., Bidin, Z., and Saad, R. A. J. (2012). Islamic religiosity measurement and its relationship with business income zakat and compliance behavior. Jurnal Pengurusan, 34, 3–10.

Javaid, S., and Al-Malkawi, H. A. N. (2018). Corporate social responsibility and financial performance in Saudi Arabia: Evidence from Zakat contribution. Managerial Finance, 44(6), 648–664.

Kansal, M., Joshi, M., and Singh, G. (2014). Advances in Accounting, incorporating Advances in International Accounting Determinants of corporate social responsibility disclosures : Evidence from India. International Journal of Cardiology.

Kate, J. Ten, Koster, W. De, and Waal, J. Van Der. (2017). The Effect of Religiosity on Life Satisfaction in a Secularized Context: Assessing the Relevance of Believing and Belonging. Review of Religious Research, 59(2), 135–155.

Keller, a. C., Smith, K. T., and Smith, L. M. (2007). Do gender, educational level, religiosity, and work experience affect the ethical decision-making of U.S. accountants? Critical Perspectives on Accounting, 18(3), 299–314.

Lehrer, E. L. (2004). Religion as a determinant of economic and demographic behavior in the United States. Population and Development Review, 30(4), 707–726.

McKinnon, A. J. (2014). The Power of Giving (Keempat ed.). Jakarta: Phoenix Publishing Project.

Mohdali, R., and Pope, J. (2014a). The influence of religiosity on taxpayers’ compliance attitudes Empirical evidence from a mixed-methods study in Malaysia. Accounting Research Journal Vol., 27(1), 71–91.

Mohdali, R., and Pope, J. (2014b). The influence of religiosity on taxpayers’ compliance attitudes Empirical evidence from a mixed-methods study in Malaysia. Accounting Research Journal, 27(1), 71–91.

Mostovicz, I., Kakabadse, N., Kakabadse, A., Mostovicz, I., Kakabadse, N., and Kakabadse, A. (2012). CSR : the role of leadership in driving ethical outcomes.

Muhammad, S. A., and Saad, R. A.-J. (2016). Moderating Effect of Attitude toward Zakat Payment on the Relationship between Moral Reasoning and Intention to Pay Zakat. Procedia - Social and Behavioral Sciences, 219, 520–527.

Mustafa, M. O. A., Mohamad, M. H. S., and Adnan, M. A. (2010). Antecedents of zakat payers’ trust in an emerging zakat sector: an exploratory study. Journal of Islamic Accounting and Business Research, 4(1), 4–25.

Nahar, H. S. (2018). Exploring stakeholders’ views on a corporatized zakat institution’s management performance. International Journal of Ethics and Systems, 34(4), 608–631.

Oakes, K. E. (2000). Reflection on religiousness and mental health. Counseling and Values, 44(2), 113–117.

Parsons, R. A. (2015). The impact of age on innovation. Management Research Review, 38(4), 404–420.

Rahman, S. (2008). Zakat on Reinterment and Pension Plans. International Journal of Islamic and Middle Eastern Finance and Management, 5(2), 134–156.

Ramayah, T., Rouibah, K., Gopi, M., and Rangel, G. J. (2009). A decomposed theory of reasoned action to explain intention to use Internet stock trading among Malaysian investors. Computers in Human Behavior, 25(6), 1222–1230.

Reverte, C. (2009). Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms Carmelo Reverte, 351–366.

Reynolds, M., and Yuthas, K. (2008). Moral Discourse and Corporate Social Responsibility Reporting, 47–64.

Saad, R. A. J., and Haniffa, R. (2014a). Determinants of zakah (Islamic tax) compliance behavior. Journal of Islamic Accounting and Business Research, 5(2), 182–193.

Saad, R. A. J., & Haniffa, R. (2014b). Determinants of zakah (Islamic tax) compliance behavior. Journal of Islamic Accounting and Business Research, 5(2), 158–181.

Sumail, L. O., and Abdullah, S. (2019). Innovative Behavior And Emotional Intelligence Of Managers In Managing A Catering Business. Jurnal Manajemen, 23(2), 290.

Sumail, L. O., and Pura, R. (2019). Corporate Social Responsibility Based on Essential Awareness. Jurnal Manajemen, 23(1), 1–18.

Solimun., Adji A. R., dan Nurjannah. (2017). Metode Statistika Multivariat: pemodelan Persamaan Struktural (SEM) Pendekatan WarpPLS. UB Press Malang.

Taylor, S., and Todd, P. (1995). Decomposition and crossover effects in the theory of planned behavior: A study of consumer adoption intentions. International Journal of Research in Marketing, 12(2), 137–155.

Tiliouine, H., and Belgoumidi, A. (2009). An exploratory study of religiosity, meaning in life and subjective wellbeing in Muslim students from Algeria. Applied Research in Quality of Life, 4(1), 109–127.

Torgler, B. (2006). The importance of faith: Tax morale and religiosity. Journal of Economic Behavior and Organization, 61(1), 81–109.

Trafimow, D. (2009). The Theory of Reasoned Action: A Case Study of Falsification in Psychology. Theory & Psychology, 19(4), 501–518.

Wahab, N. A., and Rahim Abdul Rahman, A. (2011). A framework to analyze the efficiency and governance of zakat institutions. Journal of Islamic Accounting and Business Research, 2(1), 43–62.

Yusuf, M. B. O., and Derus, A. M. (2013). The measurement model of corporate zakat collection in Malaysia: A test of diffusion of innovation theory. Humanomics, 29(1), 61–74.

Yzer, M. (2017). Theory of Reasoned Action and Theory of Planned Behavior. The International Encyclopedia of Media Effects, 1–7.

Downloads

PlumX Metrics

Published

2020-10-20

How to Cite

La Ode Sumail, & Hasbiyadi. (2020). Alms-Awareness Behavior, Serotonin Hormone, And Corporate Age. Jurnal Manajemen, 24(3), 358–372. https://doi.org/10.24912/jm.v24i3.673