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Green sukuk (Islamic bonds) is one of Islamic financial instrument as an alternative financing source for supporting green finance projects in several sectors such as renewable energy or climate change problems. The aim of study is to present an understanding of the issues, explore the lesson for government policy and identify the potential for future studies directions.

This study conducted a literature review on green sukuk or Islamic bonds based on eight journal databases. The authors have carried out a strict selection of journals that are only indexed by Scopus and are protected from predatory journals.

This study has selected 7 of 118 published articles on green topics. This study has found that 50% of green sukuk research is dominated by a theoretical qualitative approach. While research that uses a quantitative or empirical approach is still below 30%, followed by using mixed methods. This study finds that research discusses green sukuk on Sustainable Development Goals (SDGs) or environmental issues, especially climate change, COVID-19 issues and green financial reporting. In addition, in the existing literature, this study found that green sukuk has main advantages instead of green bonds where green sukuk must comply with sharia principles, namely, being free from usury, interest and uncertainty.

This study analyzes two important implications, namely, first, the implications of government policies regarding the potential for issuing green sukuk in supporting all programs on the agenda for the 2030 SDGs, especially controlling and preventing the adverse impacts of global climate change; second, the implications for further research, further researchers can refer to the results of this review to make it easier to find new research things about the relationship of green sukuk with SGDs.

To the best of the authors’ knowledge, this paper is the first review paper that structurally reviews the previous literature on green sukuk (Islamic bonds) based on reputable publisher journals that have been indexed by Scopus.

This study aims to investigate the effect of push, pull, balanced, and emotional factors on the motivational level of female entrepreneurship in Haryana state, India.

A quantitative study was conducted in Haryana's five districts among 384 women entrepreneurs using a convenience sampling method with a structured questionnaire. This study used structural equation modeling (SEM) to test the hypotheses.

The study found that Push, Emotional Factors, and Challenges have a significant impact on the motivational level of women’s entrepreneurship and Challenges only mediate with the Push and Pull factors.

Generalization of results based on data from a few districts of Haryana state in India. A cross-sectional study was performed as a Longitudinal study helps in analyzing the changing character of women entrepreneurs and the prime reasons behind their success. Non-probability sampling technique was used in the study whereas probability sampling technique promotes reliability and reduces systematic error and sampling bias.

Pull factors can be promoted through mentoring, counseling, and entrepreneurship training programs. Creating a conducive external environment with job security and financial support from external agencies is essential. The Government of India should take the necessary steps to reduce the hindrances faced by women entrepreneurship while raising funds through banks and financial institutions.

The study employed a mediating variable, challenges, to investigate the impact of factors on the motivational levels of women entrepreneurs. To the best of our knowledge, this approach has not been utilized in previous research, making the current study a novel contribution to the field.

The purpose of the study is to emphasise the urgent need for pension policy reform within Indonesia’s social security system.

The methodology employed in this research includes qualitative techniques such as in-depth interviews and thematic content analysis.

The findings suggest various measures for pension reform, including revising eligibility criteria, adjusting benefit designs to cover housing and transportation costs, promoting Defined Benefit Plans, enforcing compliance, addressing insufficient contributions, advocating for transparency, and aligning social assistance programs with pension system enhancements. However, there is a trade-off between the adequacy of pension benefits and the amount of resources required.

This study is limited by the need for more individuals knowledgeable about pension issues in Indonesia, primarily due to their high-ranking positions, making access challenging and potentially compromising the small sample size in research.

The research underscores the importance of maintaining policy consistency. It proposes a gradual increase in pension contributions as a pivotal strategy to ensure sustained financial security for retirees, particularly in the face of fiscal constraints. Also, the government should undertake comprehensive reforms, encompassing the revision of eligibility criteria, adjustment of minimum benefit designs, encouragement of employer contributions and effective management of compliance issues.

Social implications emphasise the importance of enhancing the financial security of retirees within Indonesia’s ageing population.

The originality and value of the research lie in guiding pension reform from the viewpoint of key policymakers involved in Indonesia’s pension system.

This study aims to test the conceptual model of the factors of learning organization and explore the degree of mediation of organizational culture in the relationship between leadership styles, personal commitment, and learning organization in school education.

The learning organization profile (LOP) and OCTAPACE profile served to measure learning organization and organizational culture, respectively. The researchers developed scales to measure principals’ leadership styles and teachers’ personal commitment. Data included 750 school teachers.

This study found a good fit in the proposed conceptual model. The organizational culture had a significant mediating effect on the path of leadership styles and learning organization and a significant mediating effect on the path of personal commitment and learning organization.

To promote a more comprehensive learning culture, school principals should consider two specific organizational mechanisms: the intangible cultural components (such as corporate values, beliefs, and norms) and the tangible structural components (such as organizational structure and workflow systems). These two domains play a crucial role in creating a conducive learning environment.

The Indonesian Waqf Board and United Nation Development Program are developing green waqf in Indonesia. Development of green waqf in Indonesia as a response to save the earth from environmental damage and other social impacts. This paper aims to measure public perceptions about willingness to participate in making donations to the green waqf program in Indonesia.

Modifying the Theory of Reasoned Action framework, questionnaire data were collected from 311 Muslims in Indonesia. Data were analyzed using the partial least squares structural equation modeling method.

The findings show that attitude, subjective norm, product knowledge and trust influence the Muslims in Indonesia to donate to green waqf. In contrast, Islamic religiosity harms the intention to donate in green waqf but is insignificant.

This research was conducted using a quantitative approach with a limited sample of several communities, so the results cannot be generalized. Further investigation needs to be carried out by involving a more diverse sample to get better results. However, the results of this study can be used as an illustration of how Muslims behave in donating green waqf.

These results imply that to develop green waqf in Indonesia, especially in attracting waqf candidates willing to make donations, waqf institutions must carry out engineering to shape the attitude of prospective donors through various activities such as socialization and education of the green waqf program. Waqf institutions must also build public trust by involving public figures to campaign for the green waqf program. This will likely increase prospective donors’ active participation in donating their money to develop green waqf in Indonesia.

Waqf is a severe concern for the Indonesian Government, including waqf for the environment. To the bets of the authors’ knowledge, this paper is the first attempt to look at the behavior of the green waqf model in Indonesia. Thus, the acceleration of waqf development can be realized and is expected to impact the community significantly.

This study aims to examine the relationship between leadership behavior, organizational justice, person–organization fit and organizational citizenship behavior in the context of Vietnamese academic libraries. Using social exchange theory, this research indicates the impact of leadership behavior on organizational citizenship behavior. This study also examines the mediating role of organizational justice and person–organization fit in the relationship between leadership behavior and organizational citizenship behavior.

A total of 248 responses are obtained from academic library personnel in Vietnam, which are used to examine the research hypotheses.

The findings partially support the hypotheses because two leadership dimensions significantly influence organizational citizenship behavior, and organizational justice mediates the relationship between relationship-oriented leadership and organizational citizenship behavior. However, person–organization fit does not mediate the relationship between leadership behavior and organizational citizenship behavior.

Results indicate that two types of leadership behavior can significantly impact the organizational citizenship behavior of the librarians. Academic libraries should provide opportunities to librarians to engage in citizenship behavior by implementing organizational justice intervention.

This research contributes to the social exchange theory by integrating leadership behaviors, organizational justice, person–organization fit and organizational citizenship behaviors. Given that no prior studies have investigated the associations among four constructs, the obtained findings are a new exploration.

This research focuses on the role of facilities management (FM) elements which are people who represent the household, and process, place and technology as the FM elements. The findings of this research include a list of suggestions to improve SSI implementation based on the FM elements. A waste separation behaviour model was established based on the findings, which was then further validated by experts in related fields.

This paper explains how the process, place and technology elements of FM moderate and influence waste separation behaviour among households. A conceptual framework is proposed, grounded on the theory of planned behaviour (TPB), and a questionnaire survey was conducted to collect primary data from 900 eligible respondents among the residents of high-rise residential units in Malaysia’s capital city, Kuala Lumpur. SmartPLS software was used to analyse the structural equation model (SEM) of the conceptual framework developed to test the moderator’s effects.

The findings show that the process, place and technology moderators significantly and positively affected the relationship between perceived behavioural control and waste separation behaviour. Process and technology moderators significantly and positively affect the relationship between moral norms and waste separation behaviour among households. This research focuses on the role of FM elements which are people who represent the household and process, place and technology as the FM elements. The findings of this research include a list of suggestions to improve Separation at Source Initiative (SSI) implementation based on the FM elements. A waste separation behaviour model was established based on the findings, which was then further validated by experts in related fields.

This study implements the case of categorical moderator type and multiple constructs toward the relationships of formative indicators and contributes to knowledge regarding the analysis of moderator variables and structural equation modelling.

This research aims to examine the impact of intellectual capital on zakat performance in Indonesia.

The sample examined in this study consists of 39 zakat management organizations, encompassing 241 observations from 2010 to 2022. Zakat performance is measured using zakat excess efficiency score to align with the characteristics of zakat management organizations. The independent variables in this study are proxied by the components of intellectual capital. Data is analyzed using a panel data estimation technique.

The empirical findings indicate that human capital efficiency and capital employed efficiency positively and significantly impact zakat performance. In contrast, structural capital efficiency does not impact zakat performance. Meanwhile, value added intellectual coefficient positively and significantly impacts zakat performance.

The findings in this study highlight the significance of managing intellectual capital in zakat management organizations. Furthermore, this research provides input to mandate the amil to undergo certification, develop information technology in zakat management, and enhance synergy among zakat management organizations in zakat distribution. Additionally, zakat regulators must oversee and standardize zakat management according to what is stipulated in the zakat core principles.

This is one of the first studies using secondary data to examine intellectual capital and zakat performance in Indonesia.

The main objective of this paper is to analyze how leadership unity (LU) within universities affects the innovativeness of faculty, with a focus on the potential moderating role of strategic sensitivity (SS).

The conceptual model of this research shows that SS and LU of the university impact the faculty's innovativeness. Meantime, the moderating effect of SS is assessed. A 49-item questionnaire was administered to 350 respondents who were managers and faculties of the university. The hierarchical regression technique was used for analyzing data and testing hypotheses.

The findings support both a curvilinear relationship based on a concave upward pattern and a linear relationship between LU in the university and the innovativeness of faculty. In addition, the university's SS positively influences the faculty's innovativeness. SS negatively moderates the curvilinear relationship between LU and faculty's innovativeness, i.e. the U-shaped effect exists only when the level of SS is high.

The results of this study shed new light on the relationships between LU and SS with innovativeness in the higher education landscape. It underlines the importance of SS as a moderator in the relationship between LU and innovativeness. This study was conducted in a developing country under sanctions with an Eastern culture, Iran. Thus, it is recommended that the conceptual framework of this study be tested in different countries with cultural diversity to generalize its findings.

Administrators of universities need to recognize that creating unity and cohesion among managers of various levels of the university is crucial. They should also be aware that responses to external changes can lead to new opportunities for the university. Embracing transformation within the organizational strategies of the university will have a significant influence on competition, politics, and internal operations.

This research contributes to the academic discussions on the importance of LU and SS and also the moderation effect of SS in driving and promoting innovativeness in among faculties by providing empirical evidence. The results present valuable insights for scholars, practitioners and policymakers seeking to understand innovativeness among faculties in the higher education setting.

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.