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This study aims to explore the determinants that impact state Islamic University/Perguruan Tinggi Keagamaan Islam Negeri students’ intention to adopt online cash waqfs. In doing so, this study integrates knowledge of cash waqf and trust variables within the theory of planned behavior (TPB), allowing an examination of the mediating role of TPB variables and trust within the relationship between knowledge of cash waqf and intention for online cash waqf behavior.

To carry out an empirical analysis, the authors developed a well-structured questionnaire and distributed it to a group of students currently enrolled in PTKIN, obtaining 443 usable responses. The partial least squares-structural equation modeling (PLS-SEM) technique was used for the dual purposes of data analysis and hypothesis testing.

This study demonstrates that factors such as attitude, subjective norms, perceived behavioral control, trust and knowledge of cash waqf have a significant and favorable influence on the intention to donate through e-cash waqf. Knowledge of cash waqf impacts attitudes, subjective norms, perceived behavioral control and trust. The final analysis shows that attitude, subjective norms, perceived behavioral control and trust partially mediate the relationship between knowledge and intention in the online cash waqf context.

The aforementioned elucidates the paramount importance of trust in shaping individuals’ tendencies to engage in cash waqfs. The insights mentioned have the potential to be used by cash waqf establishments to promote transparency and accountability, ultimately bolstering the confidence of potential donors.

The concepts of waqf and the use of online cash waqf as a means of donation in developing countries are relatively new. In this study, the intention of students to adopt online cash waqf was predicted for the first time by considering their knowledge of cash waqf and their trust in online cash waqf transactions.

Measuring tax service quality is important as it may contribute to sustainable tax management. This study aims to develop and validate a scale that measures tax service quality for enterprises.

This study uses a mixed method consisting of three focus groups with 25 participants in charge of the management of tax service for item generation, a survey of 121 enterprises for scale purification and a survey of 362 enterprises in Vietnam for main study. The scale development is tested through three important steps including exploratory factor analysis (EFA), confirmatory factor analysis (CFA) and structural equation modeling (SEM).

The findings reveal that the scale of tax service quality for enterprises is represented by 13 items comprising two dimensions: responsiveness and professionalism.

This scale can be used by tax management authorities as a convenient tool to understand and measure tax service quality.

Empirical studies on the measurement of tax service quality are scarce. Most studies have focused on tax service quality for individual taxpayers. There is an absence of research on a process for the development and validation of a specific, orthodox scale of tax service quality for enterprises.

The field of quality has undergone significant changes as reflected by changes in its definition, paradigms, approaches, techniques, and scope of application. This paper reviews emerging trends and issues focusing on quality engineering. Changes in customer expectation have driven the changes in the technology of design and manufacturing, which is becoming more important in satisfying individual customer expectations. This also calls for special attention to the engineering aspects of quality. Brief reviews on recent advances in the prominent quality tools such as statistical process control, quality function deployment, and design of experiment are reported. General trends in quality engineering research show the tools are being enhanced, integrated, computerized and broaden their application bases, where possible opportunities for further investigation are indicated. Among others these include contributions in multiple‐response optimization, intelligent quality systems, multivariate SPC, and practical and simple guidelines for actual implementation of various tools.

The purpose of this paper is to investigate the impact of size, asset quality, asset management, financial risk, gross domestic product and inflation rate on the financial performance of companies listed on the Jakarta Islamic Index of 30 industrial firms.

Based on the selected criteria, this study analysed an unbalanced panel of data from 30 industrial companies on the Indonesian capital market that are members of the Jakarta Islamic index. Profitability is measured using the dependent variables return on assets (ROA), return on equity (ROE) and stock prices. The influence of explanatory variables of internal factors, namely, size, asset quality, asset management, financial risk, gross domestic product and inflation is investigated using pooled OLS, fixed and random effect estimation.

The empirical findings indicate that the scale of a company has a significant impact on its performance, asset quality, asset management and financial risk. GDP has a substantial impact on financial performance, particularly as measured by ROA and ROE. This study’s ramifications have substantial effects on a broad spectrum of stakeholders. The results of this study provide the general public and investors with a greater understanding of the factors that influence a company’s performance on the Jakarta Islamic Index 30.

The implication of this research is that a deeper comprehension of the factors that influence the financial performance of companies within industrial sectors that follow Islamic finance principles can help design more effective strategies and policies.

This research has significant practical implications in a number of crucial areas. First, it provides a comprehensive comprehension of the company’s financial performance in the industrial sector in accordance with Islamic finance principles. Second, the research findings provide more precise guidance on how company size, asset quality and macroeconomic variables influence the performance of Indonesia's financial market.

The study’s authenticity and value hold considerable importance. This study introduces novel perspectives on the assessment of corporate financial performance within industrial sectors through the lens of Islamic finance principles. It offers valuable insights that have not yet been extensively investigated by scholars in the field.

Mental health is a universal issue nowadays, and poor mental health is detrimental to any individual's optimal health and well-being. Instead of keeping up with mental health, most civilization encounters the opposite continuum of mental health, a.k.a. mental illness. Unfortunately, mental health issues are more intense during the COVID-19 pandemic and its impact on public organizations and public servants more severe while rendering their social services to the Malaysian citizens despite the danger of the pandemic to them and their family’s well-being. Hence to cure the disease, manifold ways and means are presented. Most public servants are Malay Muslims and hence recommended treatments are originated from Islam teachings, thus proposing the Islamic Mental Health model to improve their mental health during this intense situation is proper. The model emphasizes on fulfilling the deeds of habluminallah and habluminannas. Habluminannas complements habluminallah as the formation of a complete mental health model from Islamic perspective. Habluminallah focuses on the person's relationship to his Creator, while habluminannas focuses on the person's relationship with others. These two types of morals, that is morals to Allah (habluminallah) which is indicated by the command that Muslims must establish a good relationship with Allah by not associating Allah with others and Muslims also must show morals toward fellow human beings (habluminannas) shown by the command to do good to both parents, close relatives, orphans, poor people, near neighbors and distant neighbors, peers, people on the way, and servants. Habluminallah and habluminannas are two sides of a coin that cannot be separated. The two are the foundation of comprehensive mental health in Islam. So Islam encourages its people to practice both worshiping of the Creator as well as encourages social relations, such as paying attention to the fates of the weak. Even if referred to the pillars of Islam, there is a combination of habluminallah and habluminannas, a combination of vertical and horizontal relations.

The purpose of this study is to investigate the effects of consumer ethnocentrism and consumer animosity at the ethnic level. This study examines both effects on an ethnic majority’s consumption of an ethnic minority’s products and services, focusing on the relationship between two ethnic groups in Malaysia.

The relationship between the constructs were analyzed using the co-variance-based structural equation modeling techniques with analysis of a moment structures version 21. Self-administered questionnaires were obtained from 325 Malay respondents in 2 Malaysian cities.

The results suggest that ethnic-based consumer ethnocentrism can negatively affect product judgment and product judgment can affect consumers’ willingness to buy. Two significant findings were rejected as the directions of the results were not as hypothesized.

Future research could study other ethnic groups of different countries using specific ethnic related products and/or brands.

This research suggests that ethnic-based ethnocentrism and ethnic-based animosity are important factors for businesses to consider as both can affect ethnic consumers’ purchasing behavior. Depending on ethnic consumers’ perception toward a brand, a manager may face either an opportunity or a challenge.

This study aims to segment and profile young internet addicts in India and examine their state of well-being.

Young’s Internet Addiction Test was adapted to identify and profile cohorts among the internet addicts. Diener’s satisfaction with life scale was used to measure the well-being. Convenience sampling was used to conduct an online survey and obtain a representative sample of 320 urban internet users. A mixed-method approach was deployed and exploratory factor analysis followed by k-means cluster analysis and discriminant analysis were used to analyse the quantitative data.

Data analysis revealed the existence of three distinct clusters: non-addicts (135), potential internet addicts (n = 128) and addicts (n = 57). Smartphones and tablets were the primary devices for accessing the internet. Wi-Fi and data cards were used by all groups for internet browsing, messaging and visiting social networking sites. The usage hours were higher for the potential internet addicts and internet addicts. These groups also faced considerable internal conflict and dissonance in their inability to control their addictive behaviour and online cravings. The non-addicts were more satisfied with their life conditions and better adjusted than the other two groups.

The incidence of diverse internet addicted groups needs to be validated through a larger sample in other regions and geographies. There is also a dire need to study other vulnerable groups, such as internet-savvy adolescents.

The study found the existence of well-defined segments and identified unique areas of conflict for each group, which subsequently affected their sense of well-being.

This paper aims to explore on stagnation point flow of Ag-CuO/water over a horizontal stretching/shrinking cylinder by adding the effect of chemical reaction, B together with the magnetic field, M.

A set of reduced ordinary differential equations from the governing equations of partial differential equations is obtained through similarities requirements. The resulting equations are solved using bvp4c in MATLAB2019a. The impact of various physical parameters such as curvature parameter, ϒ, chemical reaction rate, B, magnetic field, M and Schmidt numbers, Sc on shear stress, f′′0 local heat flux, -θ′(0) and mass transfer, -∅′(0) also for velocity, f′(η), temperature, θ(η) and concentration, ∅(η) profiles have been plotted and briefly discussed. In this work, some vital characteristics such as local skin friction, Cf, local Nusselt number, Nux and local Sherwood number, Shx are chosen for physical and numerical analysis.

The findings expose that the duality of solutions appears in a shrinking region ( ε < 0). The value of skin friction, heat transfer rate and mass transfer rate reduction for existing of M, but in contrary result obtain for larger ϒ, B and Sc. Furthermore, the hybrid nanofluid demonstrates better heat transfer compared to nanofluid.

The hybrid nanofluid has widened its applications such as in electronic cooling, manufacturing, automotive, heat exchanger, solar energy, heat pipes and biomedical, as their efficiency in the heat transfer field is better compared to nanofluid.

The findings on stagnation point flow of Ag-CuO/water over a horizontal stretching/shrinking cylinder with the effect of chemical reaction, B and magnetic field, M is new and the originality is preserved for the benefits of future researchers.

This research aims to study the recent changes in consumer behaviour and purchase pattern during the Covid-19 pandemic. Covid-19 pandemic has forced consumers to stockpile, which has its own consequences. The article proposes the importance of “minimalism in consumption” to avoid greed in consumer behaviour.

The data are collected from consumers across India using an online survey during the first lockdown from March 2020 to May 2020. A simple random sampling technique is used for data collection, and the collected data are analysed using SPSS version 26.

The study states that there will be a shift in the purchase pattern of the consumers if lockdowns are imposed in the future or during any other crisis. However, at present, consumers have developed a stockpiling mentality fearing the unavailability of essentials.

Pandemic has stimulated a drastic change in consumer behaviour, which is a situational effect. Each crisis affects consumer behaviour in a different way. In this research, we have considered only fear, greed and anxiety in the light of Covid-19. On the other hand, the research intends to draw realistic conclusions based on consumers' experiences during the lockdown.

The study proposes solutions that will help marketers frame exclusive strategies for a future crisis. Analysing the change in consumer behaviour and the shift in purchase patterns will emphasize the importance of market research to know consumer expectations during a crisis situation in order to cater to their new demands.

Consumers who stockpile should realize the unavailability of goods to other consumers who are in need. They also have to understand the importance of “minimalism in consumption” during a crisis.

The data are collected during the most taxing crisis, the Covid-19 pandemic. Data are collected at the peak time of the first wave of Covid-19 in India, during a major shift in consumers' behaviour and purchase pattern. The article brings to the larger consciousness and also preaches a life lesson to all consumers to execute their responsibilities in consumption without over-demands and expectations.

This work aims to provide, from the perspective of small businesses, a state-of-the-art of management and accounting literature concerning the development of performance measurement and management (PMM) systems addressing sustainability and traditional measures of business performance.

A systematic review of the literature was developed by using Scopus and ISI Web of Science as sources of data. After a careful screening of the results, 61 articles have been selected and analysed in depth.

The article highlights the key theoretical frameworks adopted by articles focussing on PMM and sustainability in SMEs, as well as the methods used, and the key re-sults obtained. Moreover, the article provides several insights for future studies on this emerging topic.

This contribution provides important elements to design PMM systems aimed at ad-dressing sustainability in SMEs. As such, the results obtained may supports SMEs’ managers in implementing such systems as well as in putting in place reporting ac-tivities

The topic of measuring and managing sustainability performance in SMEs has re-mained largely underexplored both in theory and in practice. This contribution offers a comprehensive exploration of this theme, while also outlining future research direc-tions for scholars interested in analyzing this research area from the perspective of small businesses.