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This study explores how controlling leadership behaviors, such as authoritarian leadership and abusive supervision, affect police officers’ proactive behavior. Specifically, it examines how perceived powerlessness mediates the relationship between these leadership styles and officers’ proactive behavior.

We employed structural equation modeling with partial least squares analysis to test our hypotheses, utilizing a sample of police officers employed within a regional police institution in Indonesia.

The findings of this study indicate that both authoritarian leadership and abusive supervision have the potential to diminish or impede the proactive behavior of police officers by shaping their perception of powerlessness.

This study contributes to the broader understanding of how leader-controlling behaviors, such as authoritarian leadership and abusive supervision, impact the proactive behavior of police officers within the specific context of Indonesia.

This study aims to investigate different configurations of plasma antenna arrays and multiple combinations based on whether the plasma dischargers are set ON or OFF, to assess the coupling, interference and overall performance of these plasma antenna arrays.

In this paper, the authors investigate the operation and performance of the combined use of sets of antennas and plasma antenna elements in plasma monopole antenna arrays.

The authors find that there can be significant modifications of the plasma antenna arrays’ gain and pattern in multiple ways, merely by switching different combinations of plasma columns ON and OFF.

High-density plasma antenna arrays have been examined in this paper and it has been shown that they are capable of reaching high antenna gain. Moreover, the overall antenna array’s gain and pattern can be considerably transformed in multiple ways by turning ON and OFF different combinations of plasma antenna elements. Finally, the electromagnetic coupling and interference coming from these plasma antennas can be greatly reduced.

The potential for massive economic growth exists in Samarinda City due to the intensification of activities in built-up areas. This suggests the potential for increased urban disease in the relocation of Indonesia’s new capital city to a location adjacent to Samarinda. One of the most striking impacts is the urban heat island (UHI). The increase in this phenomenon can be addressed effectively and efficiently through the provision and arrangement of appropriate vegetation-based actions. Therefore, this study aims to identify priority areas of green open space (GOS) based on UHI levels. In addition, this study also aims to present alternative mitigation measures to reduce the risk of disasters due to UHI.

A mixed-method approach was used in this research, involving an initial land surface temperature analysis to identify the UHI class. This analysis was complemented by quantitative spatial analyses, such as scoring, overlay and intersect methods, to determine the priority level class and the typology of GOS priority. A qualitative analysis was also conducted through data triangulation or comparison methods, such as examining existing land use, GOS priority maps and spatial plan policies.

The findings show that the total UHI area in Samarinda City was 6,936.4 ha in 2019 and is divided into three classifications. In Class 1, the UHI area is very dominant, reaching 87% of the total area. Meanwhile, the main results identified two priority classes of GOS in Samarinda, namely, the medium and high categories with an area of 960.43 ha and 113.57 ha, respectively. The results also showed that there were 17 typologies associated with five alternative mitigation measures: green industry, greening parking lots, improving urban green infrastructure and buildings, urban greening and mining restoration.

Specific to assessing UHI, image data were available only in medium spatial resolution, leading to a consequence of detailed accuracy. In addition, since the determination of mitigation considered local policies, the method should be used in other locations requiring adjustments to existing regulations, specifically those related to spatial planning.

This study makes a significant contribution to the understanding of the UHI phenomenon in Indonesia, especially in the urban areas of Kalimantan Island. In addition, the study presents new insights into alternative mitigation actions to reduce the risk of UHI. Innovatively, this study introduces a typology of regions associated with appropriate alternative mitigation actions, making it an important achievement for the first time in the context of this study.

The existing concept in the building rating scheme especially in developing countries was more focused on the environment, economic, social and culture. The new approach of the classroom condition index (CCI) assessment scheme has its uniqueness in environmental and social aspects because of high building performance in secondary school buildings. The requirements set by the Ministry of Education Malaysia include providing a conducive learning environment, especially for students who are considered as the main users of classrooms in school buildings. Currently, the school administration needs to manually record the condition of the classroom to increase its comfort level. The lack of a structured scheme for classroom assessment makes it difficult for school administration to focus on the overall classroom condition (physical environmental aspect) in the school building. The purpose of this study is to develop a framework for classroom conditions by proposing a CCI assessment scheme for a secondary school building in Malaysia.

Mixed methods were used to carry out the study. The first stage of this study concentrates on developing a system for CCI that relates to physical elements in the classroom. This is done by reviewing the literature on the classroom physical performance, as well as a comparison between several building rating systems locally and abroad. The structure of the proposed CCI scheme is grouped into four main themes, namely, space management quality (SMQ), building condition (BC), indoor environmental quality (IEQ) and teaching and learning quality (TLQ). In addition, there are 12 categories and 23 indicators listed under this theme. The second stage focuses on formulating assessment categories with their relevant performance indicators. This phase undergoes a validation process by conducting a survey (questionnaire) toward the classroom’s main users, which are students and teachers. This is to ensure the accuracy of classroom conditions in the school building. A semi-structured interview was also conducted among building experts. They are building surveyors, building engineers, building designers and building performance experts to support the main findings in the second stage. Relative importance (RI) index approach has been applied to show the indicators weighting and ranking are used as data collections method by using Statistical Package of Social Science software to examine the RI of each category and indicator, respectively.

The findings show that prominent RI and balanced weights are formed from these four main themes. They are SMQ (19.9%), BC (26.6%), IEQ (33.2%) and TLQ (20.3%). The outcome of this study will contribute to a detailed assessment scheme for CCI at the secondary school building. The contribution of the CCI Assessment Scheme is more comprehensive and holistic than the conventional assessment process for BCs. It focuses specifically on classroom space as it is the most important area to achieve a high level of comfort comparing to other spaces in the school building. This holistic approach encompasses all types of classrooms. The concept of one tool fits all is seen as no longer a relevant adaptation in this context. This proposed tool is to be used only for the classroom (as the name CCI implies) and it cannot be used for the other types of spaces, for instance, teacher room, library, meeting room, toilet, canteen and, etc. This is because different spaces represent different physical indicators to be classified. This, in turn, contributes to a conducive learning environment for students in the school.

This paper provides the current information, knowledge and findings related to the classroom physical indicators in developing the assessment scheme for the classroom environment. It will assist both technical and non-technical experts to clarify the current condition of classroom physical performance that ideally may affect the students’ learning environment. The novelty of CCI development is not only on the adopted method but it also includes the ideas on next generation model of rating system that ideally need specific indicators and weighting to be generated into an intelligent computerized system.

This paper aims to find out the similarities and differences in meaning between the word “al amanah” and trust.

As a qualitative research, a content analysis is used in three stages. First, to elaborate the exegesis of the related Qur’anic verses together with the background narration or asbab un-nuzul if any and the Prophetic hadith where the word amanah is and to analyse and conclude its meanings. Second, the word “trust” is analysed based on the discussions in the literature which will lead to its specific meanings. Third, the concluded meanings of amanah and trust are to be compared to find out their similarities and differences.

Amanah and trust have the similar meanings: safe, confident, ability to fulfil the expectation of the person who trust, having competence or expertise to perform duty, deliver commitments, keep promises, work with a full of responsibility, integrity or obedient to moral principles. Differences: Amanah is not only oriented to humanity and responsibility in human’s relations but also, more importantly, to God Allah the Almighty, obeying His commands to make it as ibadah or acts of worshipping Allah the Almighty for maslahah or welfare for society.

The findings are considered important for companies or organisations. Before doing a commercial transaction or entering a contract or hiring an employee, they must study the quality of the counterparty whether they are capable to do the job as expected or not. In addition, the findings indicate that Islamic teachings concerning muamalat or Islamic rules for social dealings is universal in nature.

Being the first time to compare the word al amanah to trust, the findings point out the important elements to be evaluated when assigning a certain duty to an agent.

The purpose of this study is to explore the awareness and willingness level of millennials in Indonesia towards cash waqf (cash endowment). Cash waqf has gained huge attention in Indonesia because of its flexibility, especially after the Majlis Ulama Indonesia (MUI) officially announcing in 2002 that cash waqf practices in the country are Sharīʿah-compliant. Millennials comprise 33.75% of the total Indonesian population. Therefore, it is vital to analyze cash waqf from an Indonesian perspective. This study provides vital information for all institutions that are concerned with the enhancement of cash waqf contributions in Indonesia.

Self-structured questionnaires were distributed in Java Island to collect the data. The data were examined by employing suitable statistical tools. Besides, post-interview fact-finding was conducted with cash waqf experts from different related institutions in Indonesia to reach a more in-depth understanding about cash waqf issues.

The results depict a high level of awareness about cash waqf among millennials in Indonesia. The results further reveal a lower willingness level to contribute to cash waqf of the sample population as compared to their level of awareness about cash waqf. Moreover, cash waqf promotions must focus on delivering a deeper understanding about the concept and how it differs from other types of Islamic philanthropy. The results suggest that waqf trustees in the country must be more transparent. Moreover, the Indonesian Waqf Board should implement stricter rules to monitor waqf trustees.

This research restricts the sample population to Indonesian Muslims who were born between 1980 and 2000.

As a Muslim-majority country, one would expect Indonesia to make much progress in cash waqf. By providing an explanatory understanding of willingness and awareness of cash waqf among Indonesians, this research can be helpful in designing proper educative marketing campaigns for future endowers to cash waqf activities to ensure cash waqf institutions provide efficient services. It is advisable to emphasize the transparency of waqf organizations. This will add to the nāz˙irs’ (waqf trustee) reputation, thereby boosting waqf's national shares by ensuring a proper allocation of cash waqf. The regulator should be more strict in monitoring nāz˙ir practices. For instance, it could include a periodic assessment of waqf entities.

This study is original in nature; there is no previous study that addresses the millennial’s perspective toward cash waqf in Indonesia. Hence, this study presents precious information for policy makers, practitioners and researchers.

This paper aims to do a comprehensive analysis of the existing literature on workplace spirituality to address the intellectual framework of workplace spirituality and the framework's future direction.

A multistep screening procedure was used to obtain data from the Scopus database, which included 648 papers ranging from 1998 to 2023. The bibliometric analysis is conducted by using VOSviewer and Biblioshiny.

The bibliometric analysis showcases that workplace spirituality is a multidimensional concept primarily studied in the organizational behavior domain. The most important research themes were organizational culture and spirituality. In addition, this paper advances workplace spirituality literature by identifying the keywords, prominent authors, journals and conceptual structure.

The study summarizes the existing knowledge on workplace spirituality using bibliometric analysis, classifies thematic areas, identifies research gaps and suggests future avenues of research.

The review paper conducts a bibliometric analysis of the emerging area of workplace spirituality over time. These results can also serve as a guide for future research in the subject of workplace spirituality.

Financial statement fraud has become a global concern, and auditors are increasingly focused on identifying and investigating it. Auditors may play a crucial role in investigating and reducing financial statement fraud, and this is particularly important in developing countries where fraudulent practices are more prevalent due to the lack of strict regulations and oversight. This study investigates whether enhanced audit quality has an impact on reducing financial statement fraud. The primary aim is to recognize whether a higher level of audit quality relates with a decrease in fraudulent activities in Indonesia, which is one such country that has not yet adopted IFRS.

This study investigates the effect of audit quality, as measured by audit tenure, audit fee, and audit size, on the dependent variable of financial statement fraud, as indicated by Dechow F-value. The sample for this study comprises 951 observations from 2015 to 2020, and the research design utilizes a panel data approach. To test the main hypothesis, OLS, and GMM estimation techniques are employed.

The analyses reveal a negative relationship between audit tenure and financial statement fraud. This suggests that shorter audit tenure may be associated with an increased risk of financial statement fraud. This heightened risk could stem from auditors having limited time to thoroughly understand the company's operations and internal controls, potentially making it more challenging to detect and prevent fraudulent activities perpetrated by the client. Conversely, a positive relationship is identified between audit fees and financial statement fraud, suggesting that companies paying higher fees may be engaging auditors less adept at detecting fraudulent activities. Furthermore, a negative relationship is observed between Big-5 and financial statement fraud, which may be due to the greater resources, expertise, quality control, scrutiny, reputation, and ethical conduct of Big-5 audit companies.

This study only focused on listed companies in Indonesia, therefore, caution should be exercised when generalizing the findings to other developing and Muslim countries such as Malaysia. The findings may differ due to the adoption of IFRS in Malaysia. As such, it is important for future studies to include Malaysia as a sample and compare the results with those of Indonesia. This comparison would demonstrate the impact of IFRS adoption on the relationship between audit quality and financial statement fraud and provide insights for policy makers in Indonesia.

The findings of this study have important implications for developing countries that have been shown to be more susceptible to fraud than developed countries. This study contributes to the existing research on the role of audit quality in reducing financial statement fraud and emphasizes the need for auditors and accountants to take a proactive approach in detecting and investigating financial fraud.

This study is a new study because it investigates the relationship between audit quality and financial statement fraud in Indonesia, a developing Muslim country that has not yet adopted International Financial Reporting Standards (IFRS). The study provides valuable evidence on the unique factors that influence fraud in Indonesia and fills a gap in the literature as previous studies on this topic have largely focused on developed countries. Additionally, the study recommends that policymakers in Indonesia consider implementing IFRS to improve the reliability of financial reporting and strengthen the effectiveness of the auditing process, thus reducing the incidence of fraud.