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Nowadays, the Good Manufacturing Practice (GMP) in Indonesia with the product’s need for halal certification is limited. The purpose of this paper is to measure the integrated framework of Halal Good Manufacturing Practices (HGMP) in small and medium-sized enterprises (SMEs) and to discover the effect of its performance in the food sector.

This research conducted focus group discussion in 2 locations with 8 experts and 73 SMEs in the food sector at 2 Indonesian Government agencies.

The study indicated 6 variables and 40 indicators on HGMP and its implementation in each agency. Two agencies in this research were categorized as poor, which indicated the need to increase the implementation of HGMP. For the SMEs’ business process policy, there were significantly different variables in the building, employee, storage and maintenance.

The implementation of the HGMP is examined in this research based on government regulation. It has not been thoroughly tested based on consumer responses. Furthermore, it can consider consumer satisfaction in the halal framework of GMP.

Government agencies in Indonesia can measure the implementation of HGMP in food sector SMEs and guide SMEs to achieve halal quality standards.

This research provides an integrated framework for measuring HGMP in SMEs guided by the Indonesian Government’s agency in meeting the standard of halal products.

Using the social model of disability and social cognitive theory, this study aims to examine Students With Disabilities (SWDs) and facilities accessibility to dismantle exclusion in achieving Sustainable Development Goal 4.

Three sets of data were collected for the study, first, detailed inventory and actual measurements of basic accessibility to infrastructure (ramp, staircases, handrails, drop-kerb and toilets), estimating barriers and breakers and checking conformity with The Americans with Disabilities Act (ADA) Accessibility Guidelines (ADAAG) standards. Second, perceptual data was collected from SWDs through questionnaire administration on 56 SWDs based on consent and willingness to partake in the survey, and finally, 5 key informants were selected for interview. Data collected were analyzed using mean index, cross-tabulation and content analysis.

The study revealed that accessibility to buildings and facilities is a major problem faced by SWDs within the campus, and this is attributed to insufficient provision of facilities such as ramps, drop kerbs, tactile, traffic/auditory signals, crossing aids in the campus physical environment. Also, no building on campus is disability friendly, with barriers such as step and stair landings, circulations and narrow corridors within the campus buildings and no provision for disabled priority seating, toilets and elevators among others. These accessibility limitations contribute greatly to the disadvantage and marginalization faced by SWDs, leading to deprivation and exclusion.

Creating an inclusive environment, especially for SWDs, requires access to adequate and standard barrier-free facilities within university campuses. These barriers create accessibility limitations and contribute greatly to the disadvantage and marginalization faced by SWDs, leading to deprivation and exclusion, in the form of fatigue, restriction from educational opportunities, frustrations and hinder the right to freedom of movement, unequal participation and lack of access to various facilities such as health. Hence, disabled-friendly design components play a vital role in creating inclusion within the campus environment.

The study focuses on the minority and less privileged students whose voices and fundamental human rights have been trampled upon indirectly through exclusion in policy formulation. This has to a large extent hampered their access to public buildings such as classrooms and libraries, which may transcend to affecting their academic excellence. A study of this nature aimed at breaking exclusion for proper accessibility to school infrastructure, which will aid the achievement of SDG4.

The purpose of this paper is to examine the value relevance of intellectual capital (IC) by analysing the relationship between IC efficiency (ICE) and corporate book value of listed firms on main board of Nigeria Stock Exchange.

This study applies the resource-based theory in formulating two hypotheses that guide the results analysis. By employing a two-step dynamic system generalised method of moments (GMMs), and controlling for the possible endogeneity effect on the parameters estimated, for a sample of 91 listed firms on main board of Nigeria Stock Exchange, this study investigates the association of ICE and corporate book value, namely, cash flow from operation and economic value added (EVA), using data over the 2010 to 2014 financial years.

The results show a significant positive relationship between overall ICE and corporate book value (cash flow from operation and EVA). This study contributes to recent evidence concerning the value relevance of IC information to investors and other interested stakeholders.

The generalisation of the results to smaller firms, in the alternative securities market, may be inappropriate as study sampled listed firms on the main board of Nigerian Stock Exchange.

Those charged with governance should be concerned with the investment and management of IC as it enhances the economic value and operating cash flow in line with the resource-based theory.

This study is first to consider the ICE study across all sectors in the Nigerian economy using modified Pulic value added intellectual capital. The study controls for heteroscedasticity and endogeneity issues by adoption of two-step dynamic system GMMs.

The aim of this paper is to reconcile the diverging opinions among Islamic economists toward the concept of scarcity and to present a holistic model of scarcity and abundance from a Qur’anic perspective.

Analyses of both interviews and texts were performed. The method in studying scarcity from Islamic perspective consisted of semi-structured interview with five experts in the field of Islamic economics and development.

One major implication of this study is that the concept of scarcity as it is postulated by mainstream economics tends to clash with the Islamic worldview, as it does not have any reference in Islam. Scarcity can act as a phenomenon in economic activities but not as the defining concept in Islamic economics.

Practically, this paper will contribute to the making of the first lecture of the course of Islamic economics.

Socially, this paper will contribute to the process of transforming the science of economics and Islamic economics for a sustainable tomorrow.

This paper is a fundamental paper that addresses some aspects from critical realism and transcendental idealism into the making of Islamic economics. Not only that the discussion on the concept of scarcity in Islamic economics is limited and seems to be lacking; in addition, this paper offers a critical discussion on the validity of the concept of scarcity in economics from a critical perspective.

This study aims to analyze the value of maslahah in impulse buying behavior by investigating the influence of free shipping, cashback and religiosity of Muslim e-wallet users in East Java, Indonesia. Impulse buying, which is prevalent post-COVID-19, accounts for 60%–65% of total shopping, in contrast to conventional shopping, which is only 35%–40%.

This study used a survey study aimed at Millennials and Generation Z. There were 236 respondents, but only 207 were valid and complete. In addition, this study used structural equation modeling-partial least square (SEM-PLS) to validate the hypothesis and evaluate the model. Additional tests were also carried out using multigroup analysis (MGA) to obtain results based on gender perspective.

Free shipping and cashback were shown to have a significant positive impact on impulse buying behavior. Contrary to the initial hypothesis, religiosity showed a significant positive influence on impulse buying. Therefore, consumption behavior should be evaluated using the concept of maslahah, which prioritizes fulfilling the most important needs. Responsible consumption for a Muslim should align with Islamic principles, which teach that wealth should be used for good things. While ideally, maslahah comes first, in a 5.0 society influenced by discounts and added incentives, impulse buying has become a normalized phenomenon. Regarding gender, differences show that men prioritize practical incentives, whereas women focus more on rational considerations and opportunities.

This study uses a sample of several e-wallet brands with the most users in Indonesia; the respondents come from Millennials and Generation Z who are on the island of Java, Indonesia. Thus, it needs to be considered for generalization purposes by adding other brands and respondents from areas outside Java.

The results of this study include implications regarding strengthening the value of religiosity and maslahat in impulse buying of goods.

In line with the results and analysis of this research, which provides a maslahah perspective in the analysis and a gender perspective in the methodology. Thus, this can be recognized as a contribution of thought related to social implications.

This study explores impulse buying based on the gender of respondents, which is not often found in previous research.

The purpose of this paper is to extend the current research to create a conceptual framework for the Islamic perspective on money-laundering (ML) activities.

The authors use a qualitative research approach through an analysis of texts from the Holy Quran, the traditions of the Prophet Muhammad (PBUH) and Islamic scholars’ jurisprudence, as well as a literature review of the research regarding money laundering within the scope of Sharia law.

The authors document three examples of “grey areas” remaining for consideration within the context of anti-money laundering (AML) policy at Islamic banks and Islamic insurance companies: the proceeds of the secular predicate crimes of tax evasion, grey and black-market employment and inheritance issues.

The authors open new avenues for future research to examine the ML and other financial crimes by comparing different legal jurisdictions to Sharia laws, i.e. country-by-country analysis. Future research can also further grain the Sharia perspective of ML and other financial processes by examining the detailed views of different Islamic schools of thought (i.e. Hanafi, Maliki, Shafi’i and Hanbali) or by considering additional ML typologies in light of Sharia law.

The results are of interest for policymakers, whereas by acknowledging the differences between Sharia and civil laws and their complementarity, more accurate regulations can be set to establish prudent operational AML/CTF frameworks for Islamic banks and insurance companies.

For the Sharia advisory boards of Islamic financial and designated non-financial businesses and professions to enhance their monitory role as an additional layer of AML control.

To the best of the authors’ knowledge, this paper is the first to provide consideration to the distinction between the concepts of secular illegality and Sharia prohibition in determining the permissible scope of activities to which Know Your Customer compliance should apply at Islamic banks and insurance companies.

The purpose of this paper is to study the correlational and effect relationship between Halal standards and the performance of Halal-certified Palestinian Food Companies.

Quantitative method was used, using a questionnaire survey of 40 Halal-certified Palestinian organizations out of a total of 47 certified organizations, the analysis was done using the partial least squares structural equation modeling (PLS-SEM) and the literature review was conducted using a well-known systematic literature review methodology.

Halal implementation and certification had a positive impact on performance (operational, financial and marketing). The depth/intensity of implementation fully mediates operational performance and partially mediates marketing and financial performance.

As the sample size is small, it is recommended to conduct the study using a larger sample size, once the number of Palestinian Halal-certified organizations increases. A longitudinal or panel study is recommended to capture data that are more accurate and avoid objectivity and bias issues using a cross-sectional research design method. Finally, the study recommends to conduct additional research in the field of Halal awareness for customers to gage their intention and welling to buy Halal products within the Middle East region.

The importance of this study exists in the lack of previous Halal-related studies in the Palestinian context and the previously described gap in the literature. Nevertheless, the quality management drivers and impact are limited in the Palestinian context compared with other contexts; the results of the previously published studies revealed mixed results such as the drivers of quality management are based on the type of business. Finally, this research gives small insights and directions toward conducting additional studies concerning customer awareness about Halal products.

This study aims to investigate the properties of mortar made from a bottom ash substitute as a sustainable construction material. It is believed that the use of cement in concrete construction contributes to the release of carbon dioxide into the atmosphere, which has been a consistent increase in recent years. The utilization of bottom ash waste is expected to reduce pollution associated with cement production.

Bottom ash is used as replacement materials for cement and fine aggregate in the manufacture of mortar. Bottom ash substituted for cement of 10%, 20% and 30% of the total weight of the binder, whereas bottom ash substituted for the fine aggregate of 30%, 40% and 50% of the total weight of the sand. Binder properties were determined using scanning electron microscopy and energy dispersive X-ray. Meanwhile, the fresh properties (slump flow) and hardened properties were determined (compressive strength and mass density). In the hardened properties test, two types of curing were used: water and sealed curing.

The compressive strength of mortar decreased as the amount of bottom ash as cement replacement. However, the compressive strength increased when bottom ash was used as aggregate replacement. Additionally, bottom ash was sufficient as a substitute for fine aggregate than as a substitute for cement.

This research presents test results that are more straightforward to apply in the construction site.

Appealing to the resource-based view and the resource advantage theory, this research aims to ascertain the complementarity of entrepreneurial and market orientation in enhancing the performance of small and medium enterprises.

Following a survey design, a self-administered questionnaire containing scales adapted from leading previous studies was used to collect data from 400 executives working in small and medium enterprises in Pakistan. Partial least squares-based structural equation modeling was performed to analyze the measurement and the structural models and test the significance of the hypothesized relationships.

It has been found that market orientation and entrepreneurial orientation enhance firm performance directly and indirectly with marketing capabilities and competitive strategies (partially or fully) mediating these causes and effects relationships.

The study adds to the literature on entrepreneurship, marketing and strategy and has significant ramifications for managers and public policymakers desiring to boost the performance of small and medium enterprises, which is crucial to the economic growth of developing nations, through nurturing and leveraging intangible resources such as market orientation, entrepreneurial orientation and marketing capabilities.

It is one of the rare attempts to investigate the complementarity of entrepreneurial orientation and market orientation, channeled through marketing capabilities and competitive strategies to boost SME performance, that too in the context of a developing country.

This study compares responses of physicians and nurses to patient safety culture assessment in the Security Forces Hospital Program Makkah, Saudi Arabia, using the Agency for Healthcare Research and Quality (AHRQ) survey tool and its referenced benchmarking tool. The purpose of this paper is to measure patient safety culture to improve its perception, reaction, and implementation, leading to improvement in care delivery.

This study uses convenience sampling, delivering paper copies. The completed surveys were collected by a designated hospital contact person in QPSD. The total population surveyed was 623: 336 nurses, 174 physicians, 9 pharmacists, and 104 technicians.

Composite-level results compared to AHRQ database hospitals show values below minimum positive in “Staffing” and “Non-Punitive response to error” to have decreased values in nursing answers than physician ones. The average percentage positive concerning “staffing” items is below the average percentage positive of database hospitals; in nursing, it decreases more; it shows a low positive response regarding enough staff, work hours, and crisis mode; the last item shows a more negative response. The average percentage positive concerning “No punitive Response to Error” is below average positive of database hospitals; in nursing, it decreases more, with a low positive response concerning feeling responsible for mistakes.

The approach explained in this paper aims to measure patient safety culture, which can be improved through mentioned recommendations.