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The purpose of this paper is to know whether organizational citizenship behavior mediates the effects of personality, organizational commitment, and job satisfaction.

This research was conducted in the city of Makassar with the entire population being lecturer with the status from a permanent lecturer foundation. By using the Slovin formula, a sample of 295 respondents was obtained. Structural equation modeling (SEM) was used as an inferential statistical analysis technique to test the hypothesis of the research.

The results of the study found the mediating effect (indirect effect) of variable organizational citizenship behavior was found in between personality, organizational commitment and job satisfaction on performance, which thus indicates that the higher the personality, organizational commitment and job satisfaction the higher the performance, and if mediated, organizational citizenship behavior is also higher.

Organizational citizenship behavior research has been conducted on student classroom and career success. Additionally, organizational citizenship behavior has been researched for a critical review of the theoretical and empirical literature, which has provided suggestions for future research. Thereby, on paper originality the variables shown to be used are personality, organization commitment, job satisfaction, organizational citizenship behavior, and performance. Furthermore, the method used in this research is the SEM. The investigation was performed at two private colleges in Indonesian Muslim University and Muhammadiyah University Makassar, South Sulawesi, Indonesia, where no studies were conducted on the same topic previously.

The purpose of this paper is to know the effect of organizational citizenship behavior (OCB) moderating the effect of personality, organizational commitment, and job satisfaction on the performance.

This research was conducted in the city of Makassar with the entire population as a lecturer with the status as a permanent lecturer foundation. By using the formula, Slovin found a sample of 295 respondents. Statistical analysis of inferential used to test the hypothesis of the research is structural equation modeling (SEM).

OCB is the moderator variable in effect between personality, organizational commitment and job satisfaction on the performance. It means that the higher value of OCB affects the increasing effect of personality, organizational commitment and job satisfaction on the performance.

This paper’s originality is shown on variables used, which are personality, organization commitment, job satisfaction, OCB, and performance. Furthermore, the method used in this research is using SEM, as well as the investigator sites located at two private colleges in the city of Makassar, namely, Indonesian Muslim University and Muhammadiyah University Makassar, South Sulawesi, where there are no previous studies that discuss the same topic on these locations.

The study of the relationship between external auditing services and investment deviation in a French setting has received relatively little research attention thus far. There are insufficient indicators to measure audit quality and then have a measurable link to investment efficiency. This study is motivated by such a research gap as well as the important role of auditing services in assuring investment efficiency. The purpose of this study is to test whether a good audit quality service improves corporate investment awareness in French-listed companies and contributes to establishing a comprehensive analysis framework for inefficient investment and how audit services have become an important tool to reduce the investment deviation of listed companies in France.

Based on a sample of 89 non-financial French firms listed on the Stoxx 600 Index from 2015 to 2021, this study uses feasible generalised least squares (FGLS) regressions to study the relationship between investment deviation and auditing service quality.

After running an FGLS regression model for two firm groups (overinvestment and overinvestment groups) and testing for a set of control variables, especially COVID-19, the findings show a non-linear correlation between audit service and corporate investment deviation. Both underinvestment and overinvestment decisions are negatively and statistically significantly impacted by audit indicators. Furthermore, involving a high-quality specialised auditor may enhance overall monitoring and lead to a lower investment deviation level. Overall, the empirical results show that a high-quality audit service enhances the investment efficiency of French-indexed companies.

This study offers crucial information that audit regulators can use to better appreciate the advantages of high audit quality and to take seriously the policy issues that affect it. Board members are urged to provide excellent audit quality that improves investment efficiency with careful consideration.

This study contributes to the existing audit literature by illuminating the effect of audit quality services on investment deviation to show a deeper understanding of the factors that contribute to the differences in prior studies’ findings in the field of audit quality impacts.

This paper aims to examine the effect of the independent board of commissioners and profitability on Islamic social reporting (ISR) disclosure implemented in companies that belong to the group category of Indeks Saham Syariah Indonesia (ISSI). This study also examined the advanced effect of ISR disclosure as a company strategy to obtain a firm’s value.

The data of the independent board of commissioners, profitability, ISR disclosure and firm’s value were obtained from the annual reports of companies whose shares belong to the calculation of ISSI, totaling 24 companies. The ISR disclosure was measured using the content analysis method. While the research model used path analysis.

This study found that the independent board of commissioners directly affects the ISR disclosure while indirectly affects the firm’s value as mediated by the ISR disclosure. This finding indicates that the independent board of commissioners is regarded as capable of protecting investors’ interests from problems that may be incurred from asymmetry information. However, this study failed to prove that profitability directly affects the ISR disclosure.

A list of ISR disclosure items in this research adopted the list developed by Haniffa and Othman, without any additional items. While the measurement of ISR disclosure used the content analysis, therefore there may be subjectivity issues accidentally done while scoring.

This study recommends management of companies which belong to ISSI to optimize their independent board of commissioners because it has been proven in this study that their presence can significantly encourage a more independent, objective and fair climate while one of its main principles is to pay attention to the interests of minority shareholders and other stakeholders. Besides, the findings can be used to increase awareness of the company management about the importance of transparency in managing a company because the ISR disclosure has received positive responses from investors.

The findings of this study encourage companies to be more transparent in presenting information. An appropriate disclosure will provide a sense of security so that the investors can account for such earthly issues before Allah SWT, thus their spiritual satisfaction can be achieved.

This paper investigated further the effect of ISR disclosure on firm’s value which has never been performed by previous scholars. The ISR disclosure is a strategy to obtain legitimacy from investors, which was analyzed using the legitimacy theory.

This study aims to determine the role of knowledge, trust and religiosity in influencing the intention to donate cash waqf online among Muslim millennials in Indonesia.

Using a framework based on the theory of planned behavior, primary data was collected from 418 Muslim millennials who domiciled in large cities in Indonesia and subsequently analyzed using the structural equation modeling method.

The main findings suggest that knowledge, trust and religiosity play a positive role in explaining the intention to donate cash waqf online among Indonesia’s millennials. Religiosity is found to be the most powerful factor in influencing attitude, while knowledge is the least significant factor influencing the attitude, which subsequently influences the intention to engage in online cash waqf. Social norms and perceived behavioral control are also positively influencing such intention.

These results imply that it is important for waqf institutions to reflect strong Islamic values in their cash waqf products and to more strongly communicate religious messages about the benefits of giving cash waqf to the millennials. It is also crucial to increase waqf literacy through appropriate campaigns. Moreover, they need to be more transparent and accountable to establish, maintain and enhance trust in their organizations. Overall, these findings are expected to provide insights enabling waqf institutions to devise effective marketing strategies for raising the level of online cash waqf donation in Indonesia.

This is thought to be one of the first studies to investigate the factors influencing online cash waqf donations among Muslim millennials in Indonesia.

This study aims to examine how muzakki (zakat donator) and mustahik (zakat recipients) collaborated to strengthen the fundraising capability in Islamic social finance institutions (ISFIs) during the COVID-19.

This study uses a descriptive qualitative method in conjunction with interview techniques. Interviews with muzakki of various professions were conducted, as well as data from field documentation, to develop a collaborative model of muzakki and mustahik in strengthening the fundraising capacity of ISFIs.

The findings indicate that muzakki employed as civil servants, BUMN (state-owned enterprises) employees and entrepreneurs continue to pay zakat through ISFIs and support mustahik, whereas muzakki affected by the COVID-19 pandemic reduce their zakat spending. Consequently, with the collaboration of mustahik and muzakki, a framework can be developed to strengthen the strategy for raising funds for ISFIs. By empowering mustahik with businesses, ISFIs can increase the collection of zakat funds.

The collaboration model would strengthen ISFI's ability to raise Islamic philanthropic funds and optimize their management. The basis for the regulation is contained in Law No. 23 of 2011 which allows collaboration between institutions and other stakeholders. In addition, the role of ISFIs does not end with the collection and distribution of funds, they also maintain the muzakki and mustahik's cooperation, so a significant role is required in involving muzakki and mustahik for them to collaborate and synergize, as well as improving the quality of human resource from Amil (zakat collector) to implement the strategy.

Few studies have been conducted in collaboration with Muzakki and Mustahik to develop models or frameworks for strengthening fundraising capabilities in ISFIs. Most of these studies are illustrative. Through collaboration between Muzakki and Mustahik, this research establishes a new model for enhancing the strategy of Islamic social finance fund raising to establish a sustainable system for ISFIs.