Religious Non-Profit Organisations’ (RNPOs) Financial Management in Malaysia: Key Drivers and Insights from the Literature
Abstract
This systematic review explores the convergence of innovative work behavior (IWB) and green practices within organizations, aiming to bridge the critical gap between innovation and sustainability. The study synthesizes insights from academic literature to understand how IWB facilitates the adoption and enhancement of green practices and how these practices, in turn, support organizational sustainability. The review investigates the factors influencing employees’ green innovative work behavior (GIWB), identifying key drivers, mediators, and moderators that shape the relationship between environmental corporate social responsibility (ECSR) and GIWB. The findings provide theoretical and practical insights for encouraging sustainability through innovation in the workplace, emphasizing the roles of leadership, organizational culture, and employee engagement. Furthermore, the review highlights challenges and facilitators in incorporating IWB with green practices, featuring successful case studies and best practices across various industries. The study underscores the importance of creating a positive environment for innovation to achieve sustainable outcomes, offering valuable insights for policymakers, managers, and scholars dedicated to advancing the sustainability agenda through innovative approaches. The review concludes with recommendations for future research and practical implications for enhancing the synergy between innovation and sustainability in organizational contexts.
Downloads
References
Ab Hasan, Z., Othman, A., Ibrahim, K., Md Shah, M., & Mohd Noor, A. (2015). Management of Waqf Assets in Malaysia. International Journal of Nusantara Islam, 3(1), 59-68. doi:https://doi.org/10.15575/ijni.v3i1.281 DOI: https://doi.org/10.15575/ijni.v3i1.412
Afifuddin, H., & Siti-Nabiha, A. (2010). Towards good accountability: The role of accounting in Islamic religious organizations. World Academy of Science, Engineering and Technology, 66, 1133-1139. doi:https://doi.org/10.5281/zenodo.1057658
Ahmad Ramizi, M., Romle, A., & Muhamad Erdris, M. (2016). Zakat management in Malaysia: A review. American-Eurasian Journal of Scientific Research, 11(6), 453-457. doi:http://www.idosi.org/aejsr/11(6)16/6.pdf
Atan, R., Zainon, S., Aliman, S., & Yeow Theng Nam, R. (2012). Analyzing disclosure practices of religious non-profit organizations using partial disclosure index. International Journal of Economics and Management Engineering, 6(8), 2162–2168. doi:https://doi.org/10.5281/zenodo.1107405
Atan, R., Zainon, S., Aliman, S., & Yeow Theng Nam, R. (2013). Analyzing disclosure practices of religious non-profit organizations using partial disclosure index. International Journal of Economics and Management Engineering, 6(8), 2162-2168. doi:https://doi.org/10.5281/zenodo.1107405
Berita Harian Online. (2017, July 19). CEO, pegawai Zakat Pulau Pinang didakwa rasuah. Retrieved from https://www.bharian.com.my
Brignall, S., & Modell, S. (2000). An institutional perspective on performance measurement and management in the ‘new public sector’. Management Accounting Research, 11(3), 281-306. doi:https://doi.org/10.1006/mare.2000.0136 DOI: https://doi.org/10.1006/mare.2000.0136
Hasbullah, N. A., & Ab Rahman, A. (2020). The role of stakeholders in safeguarding people’s economic welfare during the COVID-19 pandemic from the perspective of the Islamic economy. Journal of Muamalat and Islamic Finance Research, 17(Special Issue), 71-89. doi:https://doi.org/10.33102/jmifr.v17i3.285 DOI: https://doi.org/10.33102/jmifr.v17i3.285
Jabatan Pendaftaran Pertubuhan Malaysia. (2024, December 24). Statistik Pertubuhan Aktif Mengikut Kategori. Retrieved from Statistik: https://www.ros.gov.my/www/portal-main/statistics-details?id=statistik-pertubuhan-aktif
Kaplan, R., & Norton, D. (2001). Transforming the balanced scorecard from performance measurement to strategic management: Part II. Accounting Horizons, 15(2), 147-160. doi:https://doi.org/10.2308/acch.2001.15.2.147 DOI: https://doi.org/10.2308/acch.2001.15.2.147
Mellett, H. (1997). The role of resource accounting in the UK government's quest for ‘better accounting’. Accounting and Business Research, 27(2), 157-168. doi:https://doi.org/10.1080/00014788.1997.9729536 DOI: https://doi.org/10.1080/00014788.1997.9729541
Mohd Noor, A., Abdul Rasool, M., Md. Yusof, R., Ali, S., & Abdul Rahman, R. (2015). The efficiency of Islamic institutions: Empirical evidence of zakat organizations’ performance in Malaysia. Journal of Economics, Business and Management, 3(2), 282-286. doi:https://doi.org/10.7763/JOEBM.2015.V3.196 DOI: https://doi.org/10.7763/JOEBM.2015.V3.195
Nasir, I. (2020, May 3). Rs3.67bn irregularities found in Zakat, Baitul Mal funds. Retrieved from https://www.dawn.com/news/1554137
Razak, S., Nik Wan, N., San, S., Tumiran, S., & Abu Bakar, R. (2022). Misappropriation of funds: Bringing public trust in Tahfiz institutions via effective financial accounting and reporting practices. International Journal of Accounting, Finance and Business, 7(40), 133-143. doi:https://doi.org/10.55573/IJAFB.074013
Roslan, N., Arshad, R., & Mohd Pauzi, N. (2017). Accountability and governance reporting by non-profit organizations. Web of Conferences, 36. doi:https://doi.org/10.1051/shsconf/20173600041 DOI: https://doi.org/10.1051/shsconf/20173600041
Sapingi, R., Puat Nelson, S., & Sheikh Obid, S. (2023). Assessing the extent of disclosure and information asymmetry in Malaysian zakat institutions. International Journal of Economics and Management, 17(1), 1-18. doi:https://doi.org/10.47836/ijeam.17.1.01 DOI: https://doi.org/10.47836/ijeam.17.1.01
Sharip, S. M., Awang, M., & Ismail, R. (2019). Management effectiveness in waqf institutions in Malaysia: A literature review. International Journal of Academic Research in Business and Social Sciences, 9(11), 54–259. doi:https://doi.org/10.6007/IJARBSS/v9-i11/6546 DOI: https://doi.org/10.6007/IJARBSS/v9-i11/6546
Shende, S., & Bennet, T. (2004). Concept paper 2: Transparency and accountability in public financial administration. Retrieved from https://pdf4pro.com/amp/view/concept-paper-transparency-and-accountability-388724.html
Siddiquee, N. (2005). Public accountability in Malaysia: challenges and critical concerns. International Journal of Public Administration, 28(1-2), 107-129. doi: https://doi.org/10.1081/PAD-200043070 DOI: https://doi.org/10.1081/PAD-200044546
Siino, R. (2004). Playing loose with God’s money. Stanford Social Innovation Review, 2(1), 14-15. doi:https://doi.org/10.48558/6hmz-dh19
Sulaiman, M., Yahya, S., & Kadir, A. (2019). The role of religious commitment in zakat giving behavior. International Journal of Islamic and Middle Eastern Finance and Management, 12(2), 275-293. doi:https://doi.org/10.1108/IMEFM-09-2017-0242
The Star Online. (2017, November 12). New rules for non-profit organizations. Retrieved from https://www.thestar.com.my
Utusan Online. (2011, November 1). Bekas amil pecah amanah dipenjara dan disebat. Retrieved from http://ww1.utusan.com.my
Virginia, A., Eleni, K., Dimitrios, P., & Chrysoula, X. (2009). The role of financial accounting information in strengthening corporate control mechanisms. Retrieved from https://d1wqtxts1xzle7.cloudfront.net/93022771/The_20Role_20of_20Financial_20Accounting_20Information_20in_20Strengthening_20Corporate_20Control_20Mechanisms-Arvanitidou_Konstantinido-libre.pdf?1666691952=&response-content-disposition=inline%3B+filename%3
Wu, X. (2005). Corporate governance and corruption: A cross-country analysis. Governance, 18(2), 151-170. doi:https://doi.org/10.1111/j.1468-0491.2005.00270.x DOI: https://doi.org/10.1111/j.1468-0491.2005.00271.x
Yusop, R., Mahmud, R., Sabli, N., & Aziz Awang, N. (2020). Sources of funding for private Tahfiz institutions. International Journal of Innovation, Creativity and Change, 10(12), 21-35. doi:http://dx.doi.org/10.5430/afr.v12n4p132 DOI: https://doi.org/10.5430/afr.v12n4p132
Zain, S., Samad, R., Samsudin, M., & Armia, R. (2020). The Dynamics of Accounting Practices and Accountability in the Selected Mosques in Federal Territory. Isl?miyy?t, 42, 81-89. doi:https://doi.org/10.17576/islamiyyat-2020-4201-08 DOI: https://doi.org/10.17576/islamiyyat-2020-4201-08
Zainon, S., Atan, R., Abu Bakar, Z., & Yeow Theng Nam, R. (2013). Disclosure practices of funded and non-funded RNPOs. International Journal of Mathematical Models, 7(5), 559-568. doi:https://doi.org/10.1016/j.ygeno.2013.04.014 DOI: https://doi.org/10.1016/j.ygeno.2013.04.014
Copyright (c) 2024 Rozaidy Mahadi, Noor Kaziemah Sariman, Ag Kaifah Riyard Kiflee
This work is licensed under a Creative Commons Attribution 4.0 International License.
Author (s) should affirm that the material has not been published previously. It has not been submitted and it is not under consideration by any other journal. At the same time author (s) need to execute a publication permission agreement to assume the responsibility of the submitted content and any omissions and errors therein. After submission of revised paper in the light of suggestions of the reviewers, the editorial team edits and formats manuscripts to bring uniformity and standardization in published material.
This work will be licensed under Creative Commons Attribution 4.0 International (CC BY 4.0) and under condition of the license, users are free to read, copy, remix, transform, redistribute, download, print, search or link to the full texts of articles and even build upon their work as long as they credit the author for the original work. Moreover, as per journal policy author (s) hold and retain copyrights without any restrictions.
