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This study aims to determine the prospect of takaful funerals as an Islamic insurance product and its marketing strategy. The multicase study analyzed is the Takaful Funeral Amsterdam of Indonesia, launched in 2015, Millî Görüs of Turkey in 1970 and Arrahma of Morocco in 2006.

This study delivers an analytic hierarchy process to qualitatively and quantitatively describe Muslim customers’ priority choice and interest criteria for takaful funerals as a forerunner of Islamic insurance products.

Based on the priority choice and interest criteria, the highest priority element of takaful funeral products is market need (49.21%). The group subcriteria were dominant compared to the individual subcriteria. Product design is the second choice (20.9%), with function as the priority in subcriteria.

This indicates that the Muslim community urgently needs funeral service products that are consistent with Islamic law, which emphasizes its function. The market needs as the highest priority element implies that bundling products, affordable prices and simple design are the most suitable methods for developing takaful funeral products in Indonesia.

To the best of the authors’ knowledge, this is the first study to discuss Islamic funerals in Indonesia, with the potential to be further developed with the increasing need of the Islamic insurance industry for new products. Previous research did not examine the PPME Al-Ikhlas Takaful Amsterdam, Millî Görüs of Turkey and Arrahma of Morocco as case studies for developing Islamic funeral insurance in Indonesia. Therefore, this gives the present study high originality.

In this paper, a lifetime estimation model for the solder joint is proposed which is capable of considering both severe and running mechanical shocks which is the real case in electric converters in the automotive and aerospace applications. This paper aims to asses the reliability of the solder joint under mixed exposure of mechanical loads.

Mechanical failure process may put at risk the perfect performance of any kinds of electronic systems regardless of the applications they are prepared for. Observation of solder joint health in an electronic assembly under simultaneous exposure of severe and running shocks is an open problem. Three commonly used soldering compositions are considered while the electronic assembly is exposed to three well-known driving cycles.

The results show that the best performance is achieved using SAC405 soldering alloy in comparison with Sn63Pb37 and SAC387 solder alloy. Consideration of mixed exposure to the mechanical loads leads to much more accurate lifetime estimation of the solder joint in the electronic assemblies.

The originality of the paper is confirmed.

The purpose of this study is to evaluate the Special Autonomy policy to improve the community welfare of Papua Province.

This study was carried out using a qualitative approach assessing program activities and client satisfaction. It focused on program activity, target and implementation effectively and efficiently, involving the client’s evaluation process. Research data was obtained from the Papua Regional Development Planning Agency and separated into primary and secondary sources. Primary data was obtained through observation, interview and documentation from several informants. The informants were determined based on the role and involvement in the Papua Province Special Autonomy. Secondary data sources were obtained through field studies, scientific journals, previous research, written documents from relevant agencies, internet and electronic and print media.

This study exhibits characteristics of Papua Province Special Autonomy, which are identical to an asymmetric decentralization model, although it took 20 years of implementation because of the lack of evaluation and improvement. It disproves Katorobo’s (2004) theory that the said asymmetric decentralization model is more effective than symmetrical decentralization. Material requirement planning (MRP) empowerment or abolition should be considered important because of the lack of positive results. Otsus needs to improve the system and financial management, considering financial distribution for developed regions in the coastal areas and plains rather than mountainous regions.

This research was conducted because of the phenomenon of Papua Province Special Autonomy, also driven by the problems in the implementation of Special Autonomy Policy for Papua Province that had not borne optimum results. This study aimed to make recommendations for the Special Autonomy policy of the Papua Province to improve community welfare.

This paper aims to find empirical evidence of bank ownership structures on bank reputation through the mediating role of sustainability reporting (SR) in Indonesian banking sector.

This paper uses purposive sampling to obtain 279 observations from 43 listed banks in Indonesia Stock Exchange during 2012–2018. This study uses structure equation modelling analysis in the AMOS software and intervening test from the Sobel test to investigate the direct and indirect effect in this research model.

The empirical results evidence: foreign, government and public ownership exhibit significant positive effect on SR but not with family ownership; SR positively affects bank reputation; SR appears as a mediator in which foreign, government and public ownership have a positive effect on the bank reputation through the indirect effect of SR while family ownership exhibits insignificant result.

The practical contribution of this study is that SR is proven to increase bank reputation through the legitimation from the public, so the management must properly pay attention by publishing this report.

This study provides several novelties to the literature: SR is used as a mediator in the relationships between bank ownership and reputation in which there is very limited studies investigating these aspects, especially in Indonesia. In addition, most SR studies in Indonesia still focus on SR determinants rather than its impact; customer deposits are used as a measurement basis of the bank reputation as it reflects better the trust and perception of the market so that it is relevant with the reputation level.

This study aims to investigate the association between corporate governance and corporate social disclosures (CSD).

Data analysis has been conducted on 29 prior studies published between 2004 and 2016 for the purpose of integrating the findings across studies. The study uses the meta-analysis instrument developed by Hunter et al. (1982).

The investigation finds a significant positive association between board size, the frequency of board meetings and auditors’ credibility with CSD. Both the managerial and concentrated ownership have a significant but negative association with CSD. In contrast, board independence, board gender diversity, the composition of non-executive directors, government ownership, foreign ownership and institutional ownership are insignificantly and positively associated with CSD. CEO duality is also insignificant with CSD but indicates a negative association. The study further investigates that the association between board gender diversity and CSD affected by the differences of the country of study.

This paper adds significance to the extant academic literature as well as assists the appropriate policy maker in assessing the determinants of CSD from the viewpoints of corporate governance. It further aims to reconcile the findings of the previous studies around the world, and also for the developed and developing countries separately.

Digital transformation (DT) has become a top priority for higher education (HE), driven by technological advances such as artificial intelligence (AI), artificial general intelligence (AGI) and Generative Open AI. It serves as a catalyst for the reshaping of mainstream processes in academic institutions, emphasizing teamwork, collaborative projects and critical thinking in research, learning and assessment strategies. In this chapter, the authors contextualize the use of this DT, highlighting its potential to improve learning experiences, business efficiency and upskill students and faculty. The holistic approach to DT as an enabler of excellence in HE is based on four pillars of excellence and impact: Business process reengineering, learning excellence and skill building, research capacity and innovation and partnership and outlook. DT needs the development of efficient, resilient, flexible and adaptable strategies and a strong collaboration between all the actors involved in the process to ensure the coherence, the sustainability and alignment of the objectives, means and targets with the real needs of the learners, tutors, labor market and society as whole. The authors’ bold proposition consists of a model for the strategy design of DT in universities and colleges organized in three dimensions: understand, strategize, deploy and exploit. Each dimension emphasizes different stages of the process: understanding emerging technologies and their impact on HE, collaboration between stakeholders, strategy and priorities formulation, roadmap of implementation, deployment and exploitation of digital technologies, etc. The ongoing DT in HE will continue to create an extensive shift in educational processes – learning, teaching, research and management. Institutions around the world are taking bold initiatives to adapt to this rapidly changing environment, emphasizing the importance of readiness for technological changes, system development, inclusive and sustainable transformation.

Regarding the crisis caused by the COVID-19 pandemic, regional development banks or Bank Pembangunan Daerah (BPD) are affected by the problem of non-performing loan (NPL) that plagues national banks. This study aims to find which microeconomic and macroeconomic factors significantly influence the regional development banks’ risk-taking behaviour and the effect COVID-19 pandemic on NPL. Microeconomic factors to be examined include credit growth, profitability, capitalisation, capital adequacy, bank size, credit volume, bank liquidity, and operational inefficiency. Macroeconomic factors to be examined include regional economic growth, deposit density (DD), deposits per branch (DB), and specialisation index (SI). This study employs a fixed effect panel data model with robust standard errors. The findings show evidence that credit volume is the only microeconomic factor that significantly influences regional development banks’ risk-taking behaviour. Meanwhile, DD, DB, and SI are the macroeconomic factors that significantly influence regional development banks’ risk-taking behaviour. The effects of the COVID-19 pandemic significantly influence regional development banks’ risk-taking behaviour.

This study aims to investigate the relationship of corporate social responsibility (CSR) dimensions on the financial and nonfinancial performance of Finnish small and medium-sized enterprises (SMEs) amidst crises.

Survey data was collected from 204 SME owner-managers in Finland during the COVID-19 pandemic using a purposive sampling technique, focusing on SMEs in South Ostrobothnia representing Finnish SMEs. The study tests the direct and indirect effects of CSR dimensions on both financial and nonfinancial performance during challenging times using linear regression analysis and path analysis with SEM.

The analysis reveals that CSR systems thinking competence positively affects financial performance but does not significantly impact nonfinancial performance. On the other hand, community social responsibility and socially responsible human resource management positively influence nonfinancial performance and have an indirect effect on financial performance.

This research underscores the beneficial performance outcomes of SME engagement in CSR during challenging times, emphasizing the enduring value of investing in employees. It highlights that despite industry performance affecting financial outcomes, CSR systems thinking competence contributes to financial performance and community social responsibility and socially responsible human resource management maintain a positive association with nonfinancial performance. Furthermore, this study enriches the existing literature on the CSR-SME performance relationship by exploring its effects within the unique context of a Nordic welfare society facing a crisis.

Self-regulation is the level of learning where the learner becomes an active agent in their learning process in terms of activity and aspects of motivation and metacognition. The current paper mostly deals with the metacognitive aspect. The purpose of this study is to gain insight into self-regulation of learning in the context of modern technology in higher education. This study also aims to highlight the direction, tendencies and trends toward which self-regulation of learning is moving in relation to modern technologies.

The review study was compiled via searches in three databases: Scopus, Web of Science and ERIC. A filter was used to search for empirical studies solely in English, published over the past decade on the topics of self-regulation of learning and technology in higher education.

The findings clearly show a correlation between self-regulation of learning and modern technology, especially after a significant event such as the Covid-19 pandemic. However, in the wake of this change, the field of education has seen the emergence of methods and new platforms that can provide support for the development of self-regulated learning strategies.

The originality of the study lies in the fact that it focuses on the link between self-regulation of learning and modern technologies in higher education, including some predictions of the future direction of self-regulation of learning in this context.

This paper aims to investigate how the corporate attributes, namely, company size, age, leverage, profitability and ownership concentration, are associated with corporate social disclosures (CSD). The paper further examines whether there are any moderating effects on the association because of different proxies of corporate attributes.

The study uses 35 articles published between 1996 and 2016 for finding out the integrated results of the previous studies. The study uses the meta-analysis technique developed by Hunter et al. (1982) and Hunter and Schmidt (1990).

The findings of the overall meta-analysis show that company size and ownership concentration are significantly and positively associated with CSD, while age, profitability and leverage indicate an insignificant positive association. Also, the different proxies of explanatory variables moderate the association between corporate attributes and CSD.

This is a unique study that determines the association between corporate attributes and CSD by using meta-analysis. Therefore, it is expected that this investigation solves the inconclusive and mixed results of the prior studies and assists future researchers to develop a theory in that context.