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 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 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.

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.

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.