International Journal of Research in Business and Social Science

This paper aims to present the development process of a performance appraisal system for a zakat institution using the Objective and Key Results (OKR) framework. Various methods were employed, including observation, documentation, interviews, and focus group discussions with LAZ Sijahtra (anonymous), a university-based zakat institution located in Aceh Province, Indonesia. The province is well-known for its government policy enforcing zakat as a special source of Regional Original Revenue. The study identified four prioritized objectives for LAZ Sijahtra, which included optimizing the collection of Zakat, Infaq, Alms, and Waqf (ZISWAF) funds; enhancing the Cooperation and Network Development Department program; digitizing work activities; and achieving zero-balance ZISWAF, where all generated funds have been distributed. This study contributes to the field by exploring the development of performance measurements in smaller nonprofit organizations and addressing the legitimacy aspects of performance measurement systems. The utilization of the OKR framework in a nonprofit setting is still limited, making this research valuable.

This research examines the influence of Social Media Marketing Activities (SMMA) on consumer behaviour towards local fashion brands in Indonesia. The study focuses on five key SMMA dimensions: interactivity, informativeness, personalization, trendiness, and word-of-mouth (WOM). It extends previous research by investigating the moderating effect of customer engagement levels on the relationships between SMMA dimensions, consumer attitudes, brand experiences, and purchase intentions. A quantitative approach was employed through an online survey distributed to 878 social media users who actively follow and purchase from local fashion brands. Partial Least Squares Structural Equation Modelling (PLS-SEM) was used to analyse the data and identify the influence of SMMA dimensions on consumer attitudes, experiences, purchase intentions, and the moderating effect of customer engagement levels. The findings aim to identify the influence of each SMMA dimension on consumer attitudes, experiences, and purchase intentions, quantify the relative impact of each SMMA dimension on these consumer behaviour factors, determine the SMMA dimension with the strongest influence on consumer response, and investigate the moderating effect of customer engagement levels on the relationships between SMMA and the other variables. These findings provide valuable guidance for local fashion brands in developing effective social media marketing strategies to enhance customer engagement and drive purchase intentions.

This research investigates the linkages between the contributing factors of occupational accidents in the electrical industry, i.e., the business unit factor, the time of accidents, the level of injuries, the gender, and the day when occurred. The research also analyzes the linkage between the contributing factors of accidents to the occurrence of occupational accidents. The research method employed crosstab analysis as a quantitative technique through reports of occupational accidents, especially in the Indonesia Electrical Industry. Moreover, dummy variable regression is utilized to analyze the impact of contributing factors on the likelihood of work accidents. The results show that there is no significant statistical relationship between the contributing factors of occupational accidents, namely the business unit to the level of injury, the business unit to the day, the time of the accident to the level of injury, the time of the accident to the day, and the level of injury to the day. This research also finds that the significant variable in occupational accidents is the type of generation unit. As for the variable type of injury and the days, both are not proven to correlate statistically. This study can help the electrical industry improve occupational health and safety (OHS) performance through analysis to optimize the company's resources. The Management of the electrical company can allocate the right policy to increase OHS operational performance. This research integrates the identifying significant factors of occupational accidents and analyses their linkage, which can help guide future research in this area.

This present study was conducted to advance an understanding of market orientation concept, by exploring the relationship between market orientation, competitive strategy and business performance in a sample of small- and medium-sized companies in Indonesia. A quantitative research method was adopted to investigate the relationship between the variables. A total of 200 questionnaires were distributed, from which 182 usable questionnaire were obtained (91% response rate). Correlational and regression analyses were used to examine the relationships between market orientation and the other variables measured in the study. It was found that market orientation had both direct and indirect positive influence on business performance. All three dimensions of market orientation (i.e., customer orientation, competitor orientation and inter-functional coordination) showed a simple linear relationship to the business performance, and the inter-functional coordination had the strongest association with business performance.

This study aims to determine the effect of family environment, religiosity, and Islamic religious education on anti-corruption behavior at SMKN 2 Garut. This study uses a quantitative approach. The subjects of this study were 105 students who were selected by accidental sampling technique. The quantitative research method uses non-probability sampling, and a sample of 105 respondents is obtained. The analytical tool used is path analysis, and the hypothesis uses a significance test using the PLS-SEM analysis tool. Family environment, religiosity, and Islamic religious education can influence anti-corruption behavior by 41.2%. This study found that family environment and religiosity can directly influence anti-corruption behavior for students at SMKN 2 Garut. Family environment and religiosity can also indirectly affect the anti-corruption behavior of students at SMKN 2 Garut through Islamic religious education. Efforts to eradicate corruption are not an easy task. Efforts to eradicate corruption certainly cannot be the responsibility of law enforcement and the government but also the shared responsibility of all state components. Therefore, efforts to eradicate corruption must involve all relevant stakeholders in the family environment where the first learning occurs in a student's life.

The rapid growth of the digital information ecosystem, characterized by cross-channel conversations, the spread of misinformation, and the increasing vulnerability of corporate reputation, highlights the urgency of developing strategic communication systems powered by data and artificial intelligence for early detection and crisis mitigation. This study therefore focuses on examining the role and effectiveness of the Digital Engagement Center (DEC) at PT United Tractors Tbk (UT), while also exploring the experiences, practices, and perceptions of communication and management practitioners regarding its use in strategic decision-making. Although the literature on media monitoring, AI-driven communication, and early warning systems is extensive, research on their application in the form of an integrated system such as DEC remains limited, particularly in developing countries like Indonesia. This makes the study relevant in addressing this gap and providing both theoretical and practical contributions. In the employing qualitative intrinsic case study design, data were collected through interviews, observations, and document analysis, and analyzed using thematic analysis. The findings indicate that DEC is an effective AI-enabled early warning system for real-time analysis, classification, and prediction of issues while requiring validation by a human for shifting communication toward a proactive rather than reactive model. Effectiveness is further evidenced by early detection of issues such as the internal PPE case, whereby supported automated notifications, monthly sentiment reports, and the AMEC model underscore the significance of timely imports, interpretation, and support within the organization. Moreover, DEC serves as a strategic instrument for leaders and communication practitioners to design narratives, strategies, and data-driven policies through its interactive dashboard and escalation SOPs, thereby strengthening public trust and fostering a more adaptive and collaborative organizational communication culture.

This present study was conducted to advance an understanding of market orientation concept, by exploring the relationship between market orientation, competitive strategy and business performance in a sample of small- and medium-sized companies in Indonesia. A quantitative research method was adopted to investigate the relationship between the variables. A total of 200 questionnaires were distributed, from which 182 usable questionnaire were obtained (91% response rate). Correlational and regression analyses were used to examine the relationships between market orientation and the other variables measured in the study. It was found that market orientation had both direct and indirect positive influence on business performance. All three dimensions of market orientation (i.e., customer orientation, competitor orientation and inter-functional coordination) showed a simple linear relationship to the business performance, and the inter-functional coordination had the strongest association with business performance.

This research examines the influence of Social Media Marketing Activities (SMMA) on consumer behaviour towards local fashion brands in Indonesia. The study focuses on five key SMMA dimensions: interactivity, informativeness, personalization, trendiness, and word-of-mouth (WOM). It extends previous research by investigating the moderating effect of customer engagement levels on the relationships between SMMA dimensions, consumer attitudes, brand experiences, and purchase intentions. A quantitative approach was employed through an online survey distributed to 878 social media users who actively follow and purchase from local fashion brands. Partial Least Squares Structural Equation Modelling (PLS-SEM) was used to analyse the data and identify the influence of SMMA dimensions on consumer attitudes, experiences, purchase intentions, and the moderating effect of customer engagement levels. The findings aim to identify the influence of each SMMA dimension on consumer attitudes, experiences, and purchase intentions, quantify the relative impact of each SMMA dimension on these consumer behaviour factors, determine the SMMA dimension with the strongest influence on consumer response, and investigate the moderating effect of customer engagement levels on the relationships between SMMA and the other variables. These findings provide valuable guidance for local fashion brands in developing effective social media marketing strategies to enhance customer engagement and drive purchase intentions.

This paper aims to present the development process of a performance appraisal system for a zakat institution using the Objective and Key Results (OKR) framework. Various methods were employed, including observation, documentation, interviews, and focus group discussions with LAZ Sijahtra (anonymous), a university-based zakat institution located in Aceh Province, Indonesia. The province is well-known for its government policy enforcing zakat as a special source of Regional Original Revenue. The study identified four prioritized objectives for LAZ Sijahtra, which included optimizing the collection of Zakat, Infaq, Alms, and Waqf (ZISWAF) funds; enhancing the Cooperation and Network Development Department program; digitizing work activities; and achieving zero-balance ZISWAF, where all generated funds have been distributed. This study contributes to the field by exploring the development of performance measurements in smaller nonprofit organizations and addressing the legitimacy aspects of performance measurement systems. The utilization of the OKR framework in a nonprofit setting is still limited, making this research valuable.

This research investigates the linkages between the contributing factors of occupational accidents in the electrical industry, i.e., the business unit factor, the time of accidents, the level of injuries, the gender, and the day when occurred. The research also analyzes the linkage between the contributing factors of accidents to the occurrence of occupational accidents. The research method employed crosstab analysis as a quantitative technique through reports of occupational accidents, especially in the Indonesia Electrical Industry. Moreover, dummy variable regression is utilized to analyze the impact of contributing factors on the likelihood of work accidents. The results show that there is no significant statistical relationship between the contributing factors of occupational accidents, namely the business unit to the level of injury, the business unit to the day, the time of the accident to the level of injury, the time of the accident to the day, and the level of injury to the day. This research also finds that the significant variable in occupational accidents is the type of generation unit. As for the variable type of injury and the days, both are not proven to correlate statistically. This study can help the electrical industry improve occupational health and safety (OHS) performance through analysis to optimize the company's resources. The Management of the electrical company can allocate the right policy to increase OHS operational performance. This research integrates the identifying significant factors of occupational accidents and analyses their linkage, which can help guide future research in this area.