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This study is part of a series aimed at improving the city's environment, as fully restoring the past soundscape is hardly feasible. The initial study aims to uncover the city's sound characteristics, including iconic sounds that have shaped the city's environment for decades, contributing to its status as Indonesia's second most popular tourist destination. This stage is critical for informing policymaking to carefully manage and enhance the urban acoustic environment in alignment with the preserved culture.

The city's sound profile was examined using standard urban sound taxonomies. The study used quantitative methods, including (1) sound pressure level (SPL) measurements and sound recordings, (2) in situ surveys and (3) memory-based surveys. The first set of data were compared to current standards and standard urban sound taxonomies, while the second set was analysed to determine the median rating score for determining the soundscape dimensions. The third data set was used to identify the specific acoustic aspects inherent in Yogyakarta.

Yogyakarta's acoustic environment was bustling, with traffic noise and human activities dominating the soundscape, surpassing the standard levels. Many sounds not classified in standard urban sound taxonomies were present, showing the diverse nature of urban sound classification, particularly in a cultural and traditional city like Yogyakarta. The memory-based survey unveils Yogyakarta's two most remarkable soundmarks, “gamelan” and “andong”, which support the findings of prior studies. The in situ survey rated the city's acoustic environment as eventful, pleasurable and generally appropriate, emphasising the presence of cultural sounds unique to Yogyakarta, even though they are not fully audible in the current environment.

The standard sound taxonomies used in urban areas need to be adjusted to include the unique sounds produced by cultural and traditional activities in developing countries. The ordinates and subordinates of the taxonomies also need to be updated. When cultural and daily activities are massively seen in a particular city, the sounds they produce can be recalled exclusively as the city's signature. It is urgent to implement policies to safeguard the few remaining soundmarks before they disappear entirely.

This study aims to examine the effects of religiosity, ethical leadership and local wisdom on the relationship between fraud risk management and asset misappropriation in Indonesia.

Data were collected using a set of questionnaire surveys administered to the head office, local government internal auditors (inspectorate) and local government employees in Indonesia. Sample selection used purposive techniques and obtained 151 respondents who became research data. The dependent variable was asset misappropriation. The independent variable was fraud risk management. The moderating variables for this study were religiosity, leader ethics and local wisdom. The analysis technique applied the structural equation model-partial least square (SEM-PLS).

Fraud risk management has a significant negative effect on asset misappropriation. In addition, this study finds evidence that religiosity, ethical leadership and local wisdom increase fraud risk management against asset misappropriation.

This study proposes an integrative model that enables local governments to understand fraud risk management. By integrating religiosity, ethical leadership and local wisdom, managers can design strategies to prevent asset misappropriation.

This research has the advantage of proposing an integrative model for mitigating asset misappropriation. Research on asset misappropriation is limited. Therefore, this study provides insights into fraud risk management, particularly in Indonesia’s local governments. In addition, this study adds ethical aspects such as religiosity, leadership and local wisdom to complement the weaknesses of fraud risk management and reduce the potential for asset misappropriation.

The performance of business enterprises is an impetus to every nation’s growth and development, as they constitute a multitude of businesses in most countries in the world. While ethical crises in the workplace are causing serious depletion in organizational performance and, in some cases, leading to total bankruptcy and the collapse of business in a developing country. This study aims to empirically examine the interaction effect of Islamic work ethics (IWEs) on the linkage between organization culture (OC) and enterprise performance (EP).

The survey method collected data from 531 managers of firms in the SME category of enterprises, using validated measurement instruments adapted from previous studies, and the data were quantitatively analyzed with Smart PLS SEM.

The results indicate that OC has a positive and significant effect on EP. The study also found that IWEs had a strong positive and significant impact on EP. The investigation revealed a significant effect of IWEs on the OC impact on EP. Therefore, we concluded that increased IWE practice will enhance the OC impact on EP.

This study contributes to the nexus of OC and EP as the first to investigate the interaction effect of IWE in an African context. Furthermore, the study suggests that if enterprise managers can exhibit Islamic work values, it will communicate and stimulate workers’ positive attitudes toward the organization. The creation of a harmonious and unethical behavior-free workplace environment would lead to improved enterprise performance. We presented theoretical and practical implications, along with recommendations for future research.