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This paper aims to propose the application of the Crime Triangle of Routine Activity Theory to fraud events as a complement to the universally accepted Fraud Triangle.

The application of the Crime Triangle is illustrated using scenarios of asset misappropriations by type of perpetrator: external perpetrator, employee, management and the board and its governing bodies.

The Crime Triangle complements the Fraud Triangle’s perpetrator-centric focus by examining the environment where fraud occurs and the relevant parties that play their role in preventing fraud or not playing their role, and thus, allowing the occurrence of fraud. Applying both triangles to a fraud event provides a comprehensive view of the fraud event.

The scenarios are limited to asset misappropriations with one perpetrator. Future research can apply both triangles to different types of fraud and cases where perpetrators collude to commit fraud.

This paper maps the Crime Triangle to the Fraud Triangle to provide forensic accounting practitioners and researchers with a comprehensive perspective of a fraud event. This comprehensive perspective of fraud is the starting point to designing fraud risk management strategies that address both the perpetrator and the environment where the fraud event occurs.

This paper is the first to propose the application of the established Crime Triangle environmental criminology theory as a complement to the Fraud Triangle to obtain a comprehensive perspective of a fraud event.

Halal certification is an acknowledgment of the halalness of a product or service issued by a halal regulator based on Islamic law. This study aims to investigate the intentions of consumers and regulators toward blockchain-based halal certification. Blockchain is useful for storing and verifying halal certificates, thereby increasing trust in products or services because the public cannot change or access data once it is stored.

This study uses a triangulation approach by distributing online questionnaires to consumers as a research instrument of a quantitative approach processed with smart partial least squares. Meanwhile, the qualitative approach is carried out through observation, in-depth interviews with the Ministry of Religion’s Halal Product Assurance Organizing Agency (BPJPH) and Halal Examination Agency (LPH), and forum group discussions (FGDs) with several related parties.

The observation results show that most consumers expect the government to provide an easy-to-use application to check halal food products and restaurants. Consumers’ intention to use this technology is influenced directly by attitudes and indirectly by their beliefs. Furthermore, the results of interviews and FGDs reported that LPH was not ready to apply blockchain technology, while BPJPH strongly supported adopting blockchain technology in the certification process.

This finding recommends that the Indonesian government apply blockchain technology to gain transparency and accountability regarding the halal product process.

This study fills the research gap by observing three perspectives from different stakeholders and using a triangulation approach to analyze the need for adoption of blockchain-based halal certification of halal food products.

The study proposes an extended model of the technology acceptance model (TAM) by including Sharia compliance (SC), knowledge of SC and confidence in SC, in addition to perceived usefulness (PU) and perceived ease of use (PEOU). This research aims to investigate its impact on satisfaction, applied in e-banking of Indonesian Islamic banking. Also, the authors study the role of SC, knowledge of SC and confidence in all relationships in TAM in explaining customer satisfaction.

Data collecting in this research is a self-administered survey by sending questionnaires to respondents online via e-mail or WhatsApp. The number of collected data are 300 completed questionnaires. Hypothesis testing and analyses in this research use the multiple linear regression model.

This study finds that SC, knowledge about SC and belief in SC have a significant impact on customer satisfaction of Islamic banks using e-banking. The most important finding in this study is that SC, knowledge about SC and belief in SC significantly moderate the relationship between PU and PEOU with customer satisfaction.

The originality of this research is exploring the role of SC, knowledge of SC and confidence in SC in all relationships, and it is expressed in the original TAM to explain customer satisfaction. This study has never been applied in previous studies, particularly studies of Islamic bank e-banking in Indonesia. This study highlights the importance of SC in the extended TAM, as a distinguishing factor between e-banking provided by Islamic banks and conventional banks, as well as the role of knowledge and confidence in SC. The authors propose policies that will be useful for the improvement of the market share of Islamic banking in Indonesia.

This study assesses postreplanting oil palm farming risks, analyzes seed procurement parameters, investigates seed institutions' performance factors and develops a framework for improved sustainability.

Incorporating data from 219 smallholder farmers in designated replanting areas, our study comprehensively evaluates seed supply performance, examining the roles of stakeholders and identifying potential risks in seed management. We assess these risks using the Risk Priority Number (RPN) methodology and Multidimensional Scaling (MDS) techniques.

The results show that the timing and quantity of oil palm seed supply have a relatively small impact on postreplanting failure risk. To mitigate this risk, focus on monitoring seed purity using high-quality Tenera oil palm-type seeds and early detection technology. Encourage seed-producing cooperatives to become legal seed producers for an inclusive system and consider smallholders' variety preferences.

This study’s significance lies in its comprehensive assessment of the risks associated with oil palm replanting on smallholder plantations, detailed analysis of critical parameters in seed procurement, investigation into the performance of palm oil seed institutions across various dimensions and development of a strategic framework to strengthen inclusive seed institutions for sustainable oil palm farming. This strategy holds valuable potential for the development of oil palm in Indonesia, particularly in expediting the smallholders' replanting program.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-10-2023-0811

The purpose of this paper is to identify the conditions of the wajibah (obligatory) will under compilation of Islamic law (KHI) and the application and rationale of wajibah wills in religious justice. The wajibah will is a form of judicial wealth transition that can deliver an inheritance to an heir who is not otherwise eligible for it. It is implemented in some Islamic countries, including Indonesia, based on the KHI.

This is a descriptive qualitative study that uses documentation as a data-collection method. This study applies the content-analysis method to the data collected.

The results of study indicate that, under KHI, a wajibah will only be given to adopted children. Nevertheless, in the practice of religious justice, the wajibah will is also granted to heirs of faiths other than Islam and to illegitimate children. The rationale for the wajibah will involves historical factors and public considerations.

This paper provides information on the practice of the wajibah will in Indonesia in view of the plurality of the Indonesian people. Thus, the wajibah will is an appropriate instrument to attain justness in the well-being of the community. This paper also attempts to give a critical review of the practice based on five necessities.

The purpose of this study to examine the factors that encourage/inhibit Muslim behavior in buying halal-certified food (HCF), based on two theories, the knowledge-attitude-behavior model and the attitude-behavior-context model; and study the impact of trust and perceived risk on Muslim behavior in buying HCF, and their role in moderating the relationship between halal awareness and religious commitment with Muslim behavior in buying HCF.

The research population target is Muslims aged 18 years or older who reside in Greater Jakarta and have purchased certified halal food at least once in the past month. The survey method is a self-administered survey using a purposive sampling technique. The online survey has been successful in getting 283 Muslim respondents. In analyzing the causal relationship and hypothesis testing, this research uses the partial least square – structural equation model.

This study reveals several results: attitude, halal awareness, religious commitment, trust and perceived risk have a significant influence on the frequency of Muslims buying HCF. Attitude mediates the impact of halal awareness, religious commitment and trust on the frequency of Muslims buying HCF; perceived risk and trust moderate the relationship between religious commitment and the frequency of Muslims buying HCF.

Research on halal food is still limited, including in Indonesia. Meanwhile, the study explores the actual behavior of consumers, particularly in a certified halal food context, which is still rare in the existing literature. At the same time, the intention-behavior gap can lead to wrong decisions. Furthermore, this study also studies how Muslims feel when they consume foods that are not certified as halal. Research like this has an immense opportunity to be developed because not many have been developed.

This study aims to show the factors that influence the intention of Generation Z Muslims to buy halal food products through ShopeeFood.

This study used quantitative methods. The analytical technique used is partial least square-structural equation modeling with 230 respondents as a sample of Generation Z Muslims in West Java, Indonesia. This research was conducted in June 2022 by distributing questionnaires via Google Forms and social media.

The results showed that perceived ease of use, perceived usefulness, attitudes, subjective norms, perceived behavioral control, religiosity and intention to buy halal food through ShopeeFood in Generation Z Muslims in West Java were in the high category. However, subjective norms and perceived behavioral control are the only ones that positively and significantly affect purchase intention.

ShopeeFood is expected to be able to identify and take advantage of the high level of intention of Generation Z Muslims to buy halal food through ShopeeFood. ShopeeFood can socialize and increase consumer attention that ShopeeFood is different from other online food delivery services. ShopeeFood can require merchants to display transparency in the composition of food products.

To the best of the authors’ knowledge, this study is perhaps the first study in the context of Generation Z Muslims in West Java, Indonesia, that deals with the perceived ease of use, perceived usefulness, attitudes, subjective norms, perceived behavioral control and religiosity on the intention to buy halal food through ShopeeFood. The study’s findings are essential in Islamic marketing and technological acceptance (ShopeeFood Apps).