Explore the vast range of titles available.

Previous studies use mainly insolvency, credit, liquidity, market, and operational risk to measure risk-taking in Islamic banks. We are expanding the risk indicators: credit risk, market risk, liquidity risk, operational risk, legal risk, reputation risk, strategic risk, shariah compliance risk, rate of return risk, equity investment risk, and insolvency risk. We summarize these risks in a risk index. Additionally, we expanded the Shariah Supervisory Board (SSB) attribute indicator and developed the SSB busyness attribute unused by previous researchers. The study sample included 14 Islamic commercial banks in Indonesia, observed from 2010 to 2020. Fixed effect and random effect data analysis models were used. Model determination is based on Hausman test results. Based on the test results for each type of risk, we find that busyness, educational background (economics/finance and Islamic law), and SSB experience has a negative effect on the risk. However, SSB's level of education encourages directors to take risks. This result is also consistent when using a risk index where SSB education can increase the risk. Our findings strengthen the resources-dependent theory that experience, busyness, and educational background as access to resources have an impact on increasing the knowledge and skills of SSB in controlling risk. The findings are robust to the potential issues of endogeneity and sensitivity analyses.

Islamic banks should care about social and environmental issues. However, the economic consequence of social and environmental concerns is still being debated. This study aims to prove the role of economic consequences of social and environmental concerns and market competition on financial performance. Based on the system-oriented view, the entity is assumed to be influenced by, and in turn, to have an influence upon, the society in which it operates, including the crisis due to the COVID-19 pandemic, which had an impact on bank operations. Based on this argument, this research aims to examine the role of the COVID-19 pandemic in the relationship between social and environmental concerns and market competition on financial performance. This study uses hand-collected data on the annual reports of 14 full-flagged Islamic banks (IBs) in Indonesia between 2009 and 2021. Data were analyzed using GLS regressions with robust standard errors. This study showed that social and environmental concerns and market competition did not affect financial performance. Therefore, the COVID-19 pandemic plays a major role in the extent to which social and environmental concerns affect financial performance. The findings suggest that directors should increase the effectiveness of the distribution of social funds to improve financial performance.

The Covid-19 pandemic makes the government adjust the learning system from face-to-face to e-learning amid restrictions on mass social contact. We develop the Updated Delone and McLean information systems success (D&M ISS) model by incorporating external factors. The newly added constructs include student capability, teacher capability, and social influence. We employed partial least squares structural equation modeling (PLS-SEM) on 427 respondents gathered from online survey questionnaires completed by undergraduate and postgraduate students during the pandemic. The study identifies that user satisfaction depends on improving the system's quality, quality of information, teacher's capability, students' capability, and social impact. The study also finds a reciprocal relation between students' satisfaction and net academic benefit. The e-learning system should be enhanced by improving the system's quality and students' satisfaction, quality of information, quality of service, and student and teacher capability that do not influence the use of e-learning. This paper provides valuable theoretical and practical implications for regulators and researchers to evaluate e-learning success.

This study aims to reveal the use of artificial intelligence (AI) in accounting classes, analyze the factors that influence educators to use AI continuously in learning, and describe the challenges and ethics in developing AI. The research population is accounting educators (teachers and lecturers) in Indonesia who are members of the Professional Alliance of Accounting Educators throughout Indonesia. The sampling method used was purposive sampling. The data collection method was a questionnaire distributed online via the Google form platform, which gathered 230 responses, including 146 teachers and 84 lecturers. The descriptive analysis method and structural equation model analysis were used to analyze the research data. The findings show that Canva is the most widely used AI tool, followed by ChatGPT. Teachers and lecturers use AI primarily to create learning materials and write academic articles. The structural equation model analysis results reveal that only performance expectancy and gender significantly impact the intention to use AI in accounting education. Conversely, competence and intention are the key factors significantly affecting actual AI usage behavior in accounting learning. In addition, various challenges exist in developing and using AI, including issues related to effectiveness and efficiency, IT ethics, and fostering student engagement and interaction. Artificial intelligence (AI) has penetrated the world of education to provide benefits and improve the quality of learning. This study describes the use of AI in Indonesian accounting class design. Accounting educators can use many types of AI, such as ChatGPT, Canva and others, to improve student interaction and learning activities. This study also explores intention and actual behavior within the unified theory of acceptance and use of technology (UTAUT) model. The intention to use AI will increase significantly if educators realize the benefits and ease of use. In addition, high intention and adequate IT competence will encourage educators to continue using AI in learning. In addition, this study highlights the challenges of using AI, such as learners' dependence on AI being detrimental in the future and ethical issues in using AI.

This study was conducted to examine the influence Green Investment, Financial Slack, And Company Growth on Carbon Emission Disclosure with Female Directors as a Moderating Variable. This study uses LQ45 indexed company data in 2019-2023. The method used in this study is a quantitative method. The population in this study is companies indexed in LQ45 in 2019-2023. The technique used in sampling is the method purposive sampling, obtained by 30 companies with a period of 3 years (2019-2023) and obtained a total observation of 150 analysis units. The type of data used in this study is secondary data obtained from annual reports and sustainability reports. The data analysis technique used in this study is the test Moderated Regression Analysis (MRA) as well as the analysis tools used are software was 17. The results of this study prove that green investment has a positive effect on carbon emission disclosure. Financial slack and company growth does not affect carbon emission disclosure. Female Directors as a moderating variable in this study showed that they could not moderate the influence of green investment, financial slack, And company growth towards carbon emission disclosure. The difference in this study is using female directors as a moderating variable. Where this variable is expected to be able to influence by strengthening the influence of green investment, financial slack, and company growth on carbon emission disclosure.

The disclosure of risk by Islamic banks is very important, as this openness of information is emphasized in Islamic teachings. The purpose of this article is to provide empirical evidence regarding the influence of the number of members of the Sharia Supervisory Board (SSB) and their cross membership, the debt and the Syirkah fund ratio (investment accounts), the composition of the board of commissioners, the number of audit committee members, and the amount of assets on risk disclosure by Indonesian Islamic banks. The study uses content analysis techniques to measure risk disclosure by Islamic banks. The analysis uses panel data regression with observations for the period of 2010–2017. Based on the Fixed Effect Model, the study found out that the number of SSB members, the cross memberships of SSB, the ratio of independent commissioners to the number of audit committees do not influence risk disclosure. The leverage to investment account ratio does not influence risk disclosure. Also, the results of this study demonstrate that only the amount of assets influences risk disclosure.

Shariah principles used as the primary basis for bank operations emphasize information disclosure as manager accountability to stakeholders. This form of accountability can be presented by presenting broader information disclosure, i.e., the disclosure of information on social, finance, and shariah compliance performance. We expand the disclosure, which is not limited to the disclosure of Corporate Social Responsibility (CSR). This study aims to examine the effect of the Board of Directors (BOD) and Shariah Supervisory Board (SSB) on financial, social, and shariah disclosure. The sample of this study is Islamic commercial banks in Indonesia, totaling 14 banks with an observation period of 11 years (2010-2020). The content analysis measured disclosure data and further analyzed using the fixed effect or random effect and the generalized method of moments (GMM) to overcome the endogeneity problem. We found that BOD and SSB education in finance/accounting can improve disclosure. However, the number of SSBs can reduce disclosure. The BOD and SSB play a more significant role than others in increasing shariah disclosure regarding sub-disclosure. The implication of this study is the importance of financial/accounting expertise for a BOD and SSB that will impact performance effectiveness and subsequently reduce information asymmetry.

Indonesia is one of the world’s biggest halal food product and service consumers. The halal industry will continue to expand as the Muslim community’s needs grow. Therefore, application development for online halal food providers through the Go Food and Shopee Food platforms is in high demand. This paper aims to analyze the determinants of Go Food and Shopee Food users’ halal food purchase decisions. The theory of planned behavior (TPB), the theory of consumer behavior, and the unified theory of acceptance and utilization of technology (UTAUT2) were used. The research sample consists of Go Food and Shopee Food users chosen randomly from a pool of 104 respondents. The data were collected using a questionnaire developed from previous studies and the theories applied (TPB and UTAUT2). Respondents received questionnaires online via Google Forms. Path analysis was used in this study. The findings show that TPB constructs can adequately explain halal food purchase behavior. The attitude toward the purchase of halal food and subjective norms affect the user’s intentions to purchase halal food. The coefficients are 0.291 and 0.379, with a p-value < 0.001. The user’s intention determines the positive decision to purchase halal food with a coefficient of 0.843 and a p-value < 0.001. Halal awareness is a powerful predictor with a coefficient of 0.206 and a p-value of 0.014. However, perceived behavioral control, halal literacy, religious commitment, financial literacy, and UTAUT2 constructs (price value, hedonic motivation, and habit) were not found to determine the intention to purchase halal food.

This paper aims to analyze the influence of sustainability education, knowledge, and attitude on student environmental sustainability behavior. This study also analyzes the influence of sustainability education on sustainability knowledge and attitude. With the PLS-SEM approach, this study took the object of students of Universitas Negeri Semarang (UNNES). A total of 256 students from five faculties have participated in filling out the research questionnaire. Validity and reliability analysis have been carried out, and continued with goodness-of-fit analysis and hypothesis testing (direct and indirect effects). The results of the study indicate that sustainability education has a positive effect on sustainability knowledge and attitude. Sustainability education has not been proven to have a direct effect on student environmental sustainability behavior. Sustainability education will affect students' environmental sustainability behavior through their sustainability attitude. Other results indicate that sustainability knowledge is also unable to determine student environmental sustainability behavior significantly. Sustainability knowledge will be able to determine student environmental sustainability behavior significantly if through sustainability attitude. Finally, a sustainability attitude has a positive effect on students’ environmental sustainability behavior. This study pays attention to the importance of a sustainable attitude, which can act as a significant predictor and mediator.

This study examines the influence of the Shariah Supervisory Board (SSB), Board of Directors (BOD), Risk Officers (RO), Audit Committee, and market competition (Lerner) on the Islamic Law Compliance Risk (ILCR). We use a sample of full-fledged Islamic banks in Indonesia with an observation period of 2009-2019. Data analysis uses Fixed Effect Model (FEM). Our results show that SSB and BOD are not proven to be able to control ILCR. ILCR can be decreased by increasing the number of audit committees and the proportion of independent RO. In addition, the Lerner index has a positive influence ILCR. The results of the robustness test also confirm the results of this study. This research extends the previous studies on evaluating the risk-taking of Islamic Banks beyond the common risk (insolvency, liquidity, credit, and market), particularly the unique risks faced by Islamic banks. This study recommends increasing the effectiveness of SSB and BOD supervision on bank operations, increasing the ILCR.