bluuebunny/crossref_metadata_2025 huggingface dataset:
Gender, Geothermal Energy, and Environment: The Impact of Baturraden Geothermal Power Plant Exploration on Women and Environment in Banyumas, Indonesia
Authors: Kusuma Ayusia , Bintarsari Nuriyeni , Diryat Nurlaela
Published: December 2023

Geothermal energy is considered as renewable energy and environmentally friendly. However, during the exploration process, a Geothermal Power Plant (PLTP) commonly leaves various environmental problems, such as destroyed conservation areas, floods, landslides, and reduced clean water sources. The impact of the Baturraden Geothermal Power Plant exploration also has resulted in water pollution of the Mengaji and Prukut rivers, which eventually could no longer be used as clean water sources for people’s daily lives, especially women. This PLTP Baturraden case study aimed to observe the relationship between environment, gender, and geothermal energy, especially the impact of geothermal power plant exploration. This research used a qualitative method by collecting primary data through interviews and secondary data through literature studies. This study showed that PLTP Baturraden exploration had negative impacts in 2017-2018 water pollution of Prukut River as a clean water source and directly affected women in Panembangan, Cilongok. Using a gender analysis, environmental destruction is analyzed through three things, namely formal and informal constraints, division of labor, and access to resources which have a worsening impact on women.
UNVEILING CONSUMER MOTIVATION
Authors: Mursidi Amalina
Published: December 2023

In Malaysia, the utilization of wasiyyah as a solution for the frozen assets problem has been acknowledged. However, despite its significance, the adoption rate of wasiyyah services remains low. This study aims to explore the factors influencing consumers’ extrinsic motivation and satisfaction in engaging with wasiyyah services, drawing upon the self-determination theory (SDT) and basic psychological needs theory (BPNT) as theoretical frameworks. Additionally, the study examines the mediating role of consumers’ extrinsic motivation in relation to satisfaction and basic psychological needs. An online survey yielded 182 responses, which were analyzed using partial least squares structural equation modelling (PLS-SEM). The results revealed that autonomy, competence, and relatedness significantly influence consumers’ extrinsic motivation. Furthermore, extrinsic motivation was found to impact satisfaction, and the findings indicated that extrinsic motivation mediates the relationship between autonomy, competence, relatedness, and satisfaction. The study underscores the substantial influence of consumers’ psychological needs, encompassing institutional factors, life events, and wealth management, on their extrinsic motivation. Furthermore, the significant role of extrinsic motivation in satisfaction provides valuable insights for industry players seeking to enhance their marketing strategies to attract more Malaysian Muslims to engage with wasiyyah services.
SCAN-BARCODE TRANSACTION GROWTH OF FNB MSMES IN INDONESIA AND MALAYSIA (GROWTH OF MSME FNB SCAN-BARCODE TRANSACTIONS IN INDONESIA AND MALAYSIA)
Authors: Nazri Muhamad Azrin , Kamarudin Nur Shuhada , Salim Agus , Asriati Asriati
Published: December 2023

The advancement of the technology industry is forcing MSMEs (Micro, Small and Medium Enterprises) particularly in the FnB (Food and Beverages) MSME sector to become more familiar with digital financial transaction activities. The need for a payment mechanism that is fast and safe has given rise to new ideas for digital financial transaction services in the form of payment via e-wallet or scan-barcode (QR Code). QR code inside this study refers to the Quick Response Code Indonesian Standard (QRIS) which has been implemented by Bank Indonesia since January 1, 2020 as a means of payment tool for digital transactions nationally and an official QR Code set by the Central Bank of Malaysia. The largest digital payment application that is widely used by Micro, Small and Medium businesses in Indonesia, namely GoPay, Ovo, GPN, Dana, and Shopeepay, while in Malaysia, namely Grabpay, Alipay and Wechatpay. Along with increasing access to technology in digital payments, a new service was developed in the form of a digital wallet as a successor electronic money. This study aims to examine the effect of digital payment instruments on the total daily income transactions of MSMEs, as well as their role in supporting efficient operations and credit scoring. The research method employs a qualitative approach for MSMEs in Indonesia and Malaysia. Additionally, a quantitative approach will be employed, surveying respondents using questionnaires with a Likert scale specifically designed for QR code users. This hypothesis analysis will prove that the transaction growth variable digital payments together have a positive and significant effect on value MSME income contribution. Therefore, this research will find that interest high MSMEs by providing QR Code digital payment options have an impact on increasing efficiency in managing business and making customers feel satisfied.
THE EFFECT OF WORKING CAPITAL EFFICIENCY ON EARNING MANAGEMENT IN JORDANIAN INDUSTRIAL COMPANIES LISTED ON THE AMMAN STOCK EXCHANGE
Authors: Ahmed Masa'deh Mohammad Abdul-Hamid , Ali Prof. Madya Dr. Mohamad Yazis , Ibrahim Dr. Mohd Adha , Mohamad Anwar Dr. Nazratul Aina
Published: December 2023

This study aimed to find out the effect of working capital efficiency on earning management in Jordan. The study relied on the descriptive analytical approach. Where the study population consists of all Jordanian industrial companies listed on the Amman Stock Exchange for the period 2013-2022, which are 33 listed companies, and the collected data were analyzed through the STATA program. The results indicate that there is a significant effect between the working capital efficiency (Average Receivable Collection Period, Average Payable Period, Average Inventory Holding Period, Average Cash Cycle Period, Net Trading Cycle) on the earnings management of industrial companies listed on the Amman stock exchange. The findings of the study contribute to the literature on working capital management and earnings management and have important implications for the financial performance of firms in Jordan. Overall, working capital management is a crucial aspect of financial management for manufacturing firms in Jordan. Effective working capital management can help firms maintain their operations, manage their cash flow, and improve their financial performance, while also contributing to the development of the manufacturing sector and the economy as a whole.
VIABILITY OF EXTERNAL SHARIAH AUDIT PRACTICE:
Authors: Zakaria Nurazalia , Shafii Zurina , Salleh Supiah , Mohd Hanefah Mustafa , Kamaruddin Muhammad Iqmal Hisham
Published: December 2023

The current trend in Shariah governance and assurance has now gone beyond internal Shariah audit to external Shariah audit (ESA). At the international level, the move towards enhancing Shariah governance in Islamic financial institutions (IFIs) were made by mandating ESA function by the Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI) in its auditing standards in year 2019. Then, in year 2023 Islamic Financial Services Board (IFSB) jointly collaborate with AAOIFI on issuing an exposure draft on Shariah governance framework which suggested as best practice for ESA to be conducted not just for IFIs but also for Islamic capital market. As there is increasing number of institutions offering Shariah compliant products and services, there is also the need for ESA to provide assurance in sectors beyond IFIs. Besides big audit firms, the supply of ESA can be offered by small and medium audit practitioners (SMPs) as well. A focus group discussion was held to study this issue with 17 SMPs on the viability to venture into the Shariah audit industry. The findings indicate challenges to SMPs as there is no regulatory requirement for the conduct of ESA in Malaysia; there is debate on the audit scope and a need for human capital development to develop required skillset for external Shariah auditors that includes knowledge in Shariah principles, Shariah compliant contracts, Shariah risk management and Islamic capital market related products and services.
THE MEDIATING EFFECT OF TRUST IN AUTHORITY ON THE RELATIONSHIP BETWEEN TAX SYSTEM REFORM, TAX KNOWLEDGE, AND E-COMMERCE BUSINESS VOLUNTARY TAX COMPLIANCE
Authors: Khamis Izzie Hadzree , Mastor Dr. Nor Hamimah
Published: December 2023

This study aims to examine the mediating effect of trust in authority on the relationship between tax system reform, tax knowledge, and voluntary tax compliance among e-Commerce business taxpayers in Malaysia. This study posited tax system reform, tax knowledge, and trust in authority, as determinants of e-Commerce voluntary tax compliance. The study also proposed the mediating influent of trust in authority on the relationships between tax system reform, tax knowledge, and e-commerce-voluntary tax compliance. A self-administered questionnaire was distributed to 339 e-Commerce business taxpayers as respondents. The results revealed a significant and positive relationship between tax system reform, tax knowledge, and e-Commerce voluntary compliance. Additionally, tax system reform and tax knowledge have a significant direct relationship with e-commerce voluntary compliance, and have a significant relationship with mediating effect of trust in authority, indicating that there is a partial mediation effect between the relationships. The findings of this study showed how trust in authority can impact voluntary tax compliance among e-Commerce business taxpayers. This study would facilitate the stakeholders such as tax authorities, tax practitioners, and academicians to improve the understanding of the determinants that affect tax compliance of e-Commerce business taxpayers.
LEVEL OF UNDERSTANDING TOWARDS MENTAL HEALTH ISSUE
Authors: Mat Nasir Nur Qhairunnisa Amalin , Ridzuan Abdul Rauf , Zainudin Dini Insyirah , Muazam Shah Nuralea Adlin , Ab Rahman Zaizul , Luthfia Amia , Rudy Serafiena
Published: December 2023

In the current era, mental health issues have become common in society. There are several mental health issues commonly known such as sleep disorders, post-traumatic stress disorder, obsessive compulsive disorder, depression, general anxiety disorder and panic disorder. However, the perception and acceptance of mental health by society is closely related based on the individual's level of understanding and knowledge about this issue. Referring to the Ministry of Health (MOH), Health Minister Dr.Zaliha Mustafa, in 2022 there is an increase on the issue regarding mental problems among children, teenagers and adults compared to 2020. Among the problems that were reported are suicidal thoughts, suicide plans, depression, anxiety and stress. The purpose of this study is to determine the level of understanding of mental health issues in the community and to determine the level of negative perception towards people with mental health issues. This study was conducted using quantitative methods through the distribution of Google Form on 338 volunteering respondents. The end results of the study show that the level of understanding regarding mental health issues is high (M=3.38) meanwhile the level of negative perception towards people with mental health issues is a low (M=1.94).
UNLEASHING THE POWER OF MIZAN PRINCIPLES
Authors: Ramli Nur Aliya Amalin , Ahmad Bustamam Ummi Salwa , Abdul Shukor Syadiyah , Salikin Norasikin
Published: December 2023

This article investigates the influence of Mizan principles on the business growth and resilience of women Muslimpreneurs in Malaysia. The study aims to uncover how the application of Mizan principles which are al-huriyyah (freedom), al-ubudiyyah (self-service to Allah), al-syura (discussion), and al-musawah (equity) can enhance the entrepreneurial capabilities of Malaysian Muslim business owners, leading to sustainable growth and resilience in the face of challenges and crisis. By conducting a case study analysis of successful women Muslimpreneurs, this research seeks to identify the ways in which the Mizan principles have been instrumental in driving their business success and overcoming obstacles. The study adopts a qualitative research methodology and conducts in-depth case studies of three selected women Muslimpreneurs operating in service industry in the Malaysian context. For this paper, only one of the women Muslimpreneurs will be highlighted. The findings reveal that the Mizan principles serve as a foundational framework for the entrepreneur, guiding their decision-making processes and business strategies while maintaining alignment with their Islamic values. The principle of al-ubudiyyah instills a strong sense of purpose and spiritual grounding, which bolsters resilience and perseverance in the face of adversity. Al-huriyyah and al-musawah foster a sense of autonomy and fairness, enabling women Muslimpreneurs to pursue innovative business opportunities and create inclusive work environments. Meanwhile, al-syura promotes collaboration, networking, and knowledge-sharing, which are vital for business growth and adaptation. The study concludes that the Mizan principles play a pivotal role in unleashing the potential of women Muslimpreneurs in Malaysia, driving business growth and resilience in harmony with their religious beliefs and values. The findings have significant implications for policymakers, academicians, and business support organisations, emphasizing the need to integrating the Mizan principles into entrepreneurship trainings and programs as an initiative to better cater to the unique needs of Muslimpreneurs. By doing so, Malaysia can capitalize on the strengths of this growing segment of entrepreneurs and promote inclusive, sustainable economic development.
DETERMINANTS OF MATERIAL WELLBEING AMONG PARENTS OF CHILDREN WITH DISABILITIES
Authors: Salleh Nurjannah , Md Jani Syahrina Hayati , Mohd Noor Abd Halim , Abdul Rasool Mohamed Saladin
Published: December 2023

Previous study stated that both children and parents able commence deliberate behaviour and naturally adopt ways to affect the other's behaviour. They could assess their own behaviours and comprehend the information sent throughout the interaction. Parents of disabled children who suffer inadequate well-being unknowingly display negative parenting skills, making it difficult to help children with disabilities reach their full potential. When it comes to parenting, parents are always preoccupied. However, raising children with disabilities is a huge endeavour that has physical, psychological, and mental concerns for parents. To manage with their children's impairments, which are characterized by a wide spectrum of symptoms, parents frequently sacrifice their time, energy, and financial resources. In comparison to other disabilities, parents of children with autism spectrum disorder consistently reported greater levels of parental stress. The present models, however, are limited as indicators for assessing the well-being among parents of children with impairments. As a result, the goal of this research is to determine the level of material well-being and investigate the elements that influence it. In total, 230 Malaysian parents of children with disabilities took part in the study. To assess the research constructs and the structural model, smart partial least square (PLS) was used. The findings revealed that all the study hypotheses were supported, and the effect of the components inside the respondents' environment was confirmed. The results of this study showed that parents' financial attitudes, awareness of disabilities, and government support had a positive and significant impact on their children's material well-being. The study's anticipated outcome will help the government in developing plans to improve advanced and contemporary services for parents of children with disabilities.
DEVELOPMENT OF SUSTAINABILITY INDICATORS FOR MUSLIM FRIENDLY TOURISM IN MALAYSIA
Authors: Abdul Shukor Syadiyah , Ahmad Bustamam Ummi Salwa , Mohd Salikin Norasikin , Anwar Intan Fatimah , Nordin Siti Nurulhuda , Mohamad Nor Nur Shahira
Published: December 2023

Muslim friendly tourism is a tourism segment that adheres to the religious needs of Muslim tourists. It includes a wide range of services and facilities including transportation, restaurants, entertainment, and accommodations that designed for and directed at Muslims. Malaysia is one of the fastest growing countries in the Muslim friendly tourism industry sector, holding a sizeable market share. As sustainable tourism has emerged as the way forward for Muslim friendly tourism, specific sustainability indicators should be developed to be used in planning and decision-making of Muslim friendly tourism related matters.  Yet, the majority of the existing sustainability indicators reflect other tourism niche such as ecotourism, small tourism enterprises, adventure tourism destinations, festival tourism, and ecological resort. Malaysia’s tourism industry contributed 12.8% to the gross domestic product (GDP) in 2021 and contributed 23.4% to the total employment. Hence, sustaining Muslim friendly tourism as a niche tourism segment is one of the country’s priorities. This study is on-going aims to develop sustainability indicators for Muslim friendly tourism in Malaysia. For this purpose, stage 1 of this research aims to identify sustainability indicators for Muslim friendly tourism and stage 2 aims to evaluate the relative importance of the indicators identified. Findings of this study is in line with the National Tourism Policy (2020-2030), which aiming to ensure the continuity of the country’s tourism industry and will support the Malaysian government specifically Ministry of Tourism, Arts and Culture (MOTAC) towards achieving Sustainable Development Goal (SDG) 8 on “decent work and economic growth” as tourism has the potential to contribute, directly or indirectly, to this goal.
PEMERKASAAN TABAYYUN DALAM PENULARAN MAKLUMAT PRODUK HALAL MELALUI MEDIA SOSIAL: SATU KAJIAN AWAL DALAM KALANGAN MAHASISWA
Authors: Ab Hadi Siti Nur Izyandiyana , Ridzuan Abdul Rauf , Hassan Mohd Sufiean , Abdul Rani Nur Shazana
Published: December 2023

Isu penularan maklumat palsu atau "hoax" mengenai produk halal melalui media sosial adalah isu yang semakin menjadi-jadi. Informasi palsu ini boleh merosakkan kepercayaan pengguna terhadap produk halal di pasaran. Penggunaan gambar palsu, gambar yang dikongsikan dengan keterangan yang salah, dan penulisan yang keliru atau bahasa yang tidak jelas boleh menyebabkan masyarakat terperdaya dengan maklumat yang tidak sahih. Oleh itu, adalah penting untuk memahami dan mempraktikkan amalan tabayyun sebelum menyebarkan maklumat mengenai produk halal atau apa-apa sahaja maklumat yang berkaitan dengan halal. Kajian awal ini bertujuan untuk mengukur pemahaman terhadap konsep tabayyun, tindakan dalam penyebaran maklumat mengenai produk halal, serta untuk mengenalpasti sumber-sumber maklumat produk halal yang digunakan oleh responden. Kajian dilaksanakan secara kuantitatif melibatkan 190 mahasiswa Universiti Sultan Azlan Shah (USAS). Hasil kajian mendapati pelajar memahami dengan baik konsep tabayyun dan memiliki kesedaran dalam penyebaran maklumat tentang produk halal. Selain itu, media sosial juga dianggap sebagai sumber utama bagi mahasiswa untuk mendapatkan informasi mengenai produk halal. Kajian akan datang dicadangkan untuk melihat impak penularan maklumat palsu mengenai produk halal terhadap kepercayaan pengguna dan pengaruhnya terhadap pilihan pembelian produk halal.
WHY DO CONSUMERS PURCHASE IMPORTED HALAL MEAT PRODUCTS?
Authors: Ramadhan Muhammad Irfan , Kasri Rahmatina Awaliah , Yuniar Adela Miranti
Published: December 2023

Halal meat is important in Indonesia, not only because of the Muslim consumer’s demand but also because of the low domestic production. Therefore, this study aims to determine the factors that influence the intention to purchase imported halal meat from Muslim consumers in Indonesia. To answer the inquiry, it employed a quantitative research method and adopted the Theory of Planned Behavior and Push-Pull Mooring Theory. Primary data was obtained from 913 Indonesian Muslim respondents and analyzed using Covariance-Based Structural Equation Modeling (CB-SEM). The results showed that nutritional content, behavioural control, and attitudes significantly and positively affect the intention of purchasing imported halal meat products. Meanwhile, the price variable significantly negatively affects the purchase intention. The religiosity variable, which acts as a mediating variable, significantly positively affects attitudes to buying imported halal meat products. Meanwhile, the variables of subjective norms, sensory attractiveness, and halal awareness are not significant in this study. The results are expected to provide insights for halal meat importers, halal industry players, the government and other stakeholders in Indonesia and globally.
INDIVIDUALISM IN THE CONTEXT OF MEDICAL TREATMENT
Authors: Mohd Zahir Mohd Zamre , Tengku Zainudin Tengku Noor Azira , Rajamanickam Ramalinggam , Sapani Abd Halim , Hassan @ Yahya Muhamad Sayuti , Ahmad Ahnaf , Mohamed Fadzil Rozlinda , Decruz Rachel , Mohd Sohime Nor Afandi
Published: December 2023

The common and individualistic understanding of autonomy is that an individual has the right to exercise his autonomy for medical treatment. In contemporary decades, this pattern has been faced in numerous disciplinary and intellectual ways. In particular, the problem here is that advocates of autonomy have argued that the personalities, desires, preferences and indeed autonomy of individuals are almost often influenced by their relationships with others including doctors. There is a problem for individuals who have suffered from COVID-19 to implement their autonomy in making decisions about medical treatment. Therefore, in the sense of medical practice, this article seeks to examine and address problems relating to the concept of patient autonomy. The methodology engaged in this article is qualitatively based. Autonomy is essential because the patient needs to make sure that he or she is actively involved in the medical treatment, and not just bow to his doctor. As a result, we can see here that patients may be quite experienced about their illnesses, but they commonly do not know the entire picture of it. Good Health and Well-being (Sustainable Development Goal 3) enables individuals to continue to do what they value, retain the ability to make decisions, preserve their independence and uphold their own autonomy. However, the most important thing is whether there is enough autonomy in medical practice and whether the autonomy of the patients must be respected. This article suggested that it is important to have clear guidelines and laws with regard to patients in Malaysia including those who suffered from COVID-19 since the guideline and laws with regard to this principle of autonomy i.e. to make decisions for medical treatment is still unclear. It is suggested that it is incumbent for the government to prepare a policy response to address the needs of hospital resources and the economic aspect too.
MOBILIZING VILLAGE CREATIVITY CREATING A COMMUNITY ECONOMY IN PAGERHARJO
Authors: Baroroh Kiromim , Lidyasari Aprilia Tina , Eliasa Eva Imania
Published: December 2023

Pagerharjo Samigaluh Kulonprogo is an agricultural area whose main income comes from agriculture. Some of the people make a living as farmers. Coffee is one of Kulonprogo's main products. Since the Dutch era, Pagerharjo has been a coffee-producing area, but with independence and a change in leadership, the coffee plants were replaced with Besiah trees / senton wood. The impact of this tree is not good for the environment because it absorbs excess water, and sometimes causes landslides. On the creative initiative of several youths, MSMEs and KWTs (Farmer Women's Group)in the Pagerharjo area who were fostered by the local district government and Bumdesa Binangun Raharjo carried out natural resource conservation by planting 24,000 coffee plants in Pagerharjo. Bumdesa Binangun Raharjo brings enthusiasm to making the economic journey of the Pagerharjo community more alive. Empowerment assistance is also carried out by the Matching Fund-Kedaireka UNY team through MSME management assistance in the fields of online marketing, conflict management, capacity building, and procuring coffee puller machines, grater machines, and chopper machines. This assistance can increase community empowerment so that they have independence and sovereignty in the economy. This assistance is expected to be able to optimize creativity to create an economic system in the village.
THE INFLUENCE OF FINTECH SELF-EFFICACY AND ATTITUDE ON INVESTMENT DECISIONS OF MUSLIM INVESTORS IN MALAYSIA
Authors: Che Hassan Norhazimah , Abdul-Rahman Aisyah , Ab. Hamid Siti Ngayesah , Mohd Amin Syajarul Imna
Published: December 2023

This study aims to identify the predictors of Islamic unit trust funds (IUT) investment intention from the investors' perspective. Additionally, this paper examines the moderating effect of fintech self-efficacy (FSE) on the relationship between attitude and investment intention. A total of 392 data were collected from IUT investors in Malaysia and analyzed using partial least squares structural equation modeling (PLS-SEM). The findings reveal that subjective norms have the highest impact on investment intention, followed by attitude and FSE, while religiosity is not significantly associated with investment intention in Islamic unit trust funds. Attitude significantly mediates religiosity-intention and Islamic financial literacy-intention relationships. Additionally, FSE significantly moderates the relationship between attitude and investment intention. The results shed light on the key factors that increase investing behavior and have direct managerial implications with regard to marketing strategies and target markets. These findings suggest that IUT service providers should take the lead in attracting customers through effective and targeted marketing initiatives, particularly by enhancing customers' FSE and capabilities. This study provides empirical evidence on the interrelationships between IFL, religiosity, and FSE in examining investors' behavior using the Theory of Planned Behavior (TPB) framework. The role of perceived behavioral control was substituted with FSE. The study explores the moderating role of FSE on the relationship between attitude and investment intention.
A STUDY OF BUSINESS RISK MANAGEMENT AMONG YOUTH MICRO ENTREPRENEUR IN KELANTAN
Authors: Kumar Thoti Kiran
Published: December 2023

The small and medium-sized enterprises (SME) have been one of the community's professional possibilities, and it has also elevated in importance across a range of government initiatives. Government does acknowledge and commit to educational initiatives. The number of young people who are entrepreneurs is rising daily, thanks to their growing self-awareness of the state of the economy and their understanding of the advantages of being an entrepreneur who has the power to alter someone's course in life if they are skilled at spotting opportunities and openings. This is consistent with the National Digital Policy's goal of developing digital entrepreneurs who are in line with the skills and interests of the current young generation as well as the Ministry of International Trade and Industry of Malaysia's encouragement to produce many young entrepreneurs. The research was conducted in Quantity research and target group for sampling are young generation students studying in the Universities in Malaysia.
ISLAMIC DIGITAL BANKING BASED ON MAQASID AL-SHARIAH FOR FINANCIAL INCLUSION
Authors: Ab. Aziz Muhammad Ridhwan , Jali Mohd Zalisham , Mohd Noor Mohd Nazri , Sulaiman Syahnaz , Harun Mohd Shukor , Mustafar Muhammad Zakirol Izat
Published: December 2023

The expansion of information and communication technology (ICT) has confronted the banking and financial industry towards the era of digitalization. This digitalization has brought advantages to the people nowadays to make the banking transaction easier in term of time-saving and easy to access compared to over-the-counter transaction (at the branch), in which the people need to waste their time for waiting their turn to make a simple transaction like withdraw and deposit money and reaching the people who are unbanked in order to them enjoy the banking and financial products and services. In this context, as most of the community in Malaysia are Muslim, the regulator (Bank Negara Malaysia) needs to concern with the value of Shariah and the element of financial inclusion that should be adopted in the development of digital banking. So, this will lead to the development of Islamic digital banking based on Maqasid al-Shariah for financial inclusion that able to cater the current market needs. However, the model of Shariah compliant digital banking is important to be introduced in order to achieve the true spirit of Maqasid al-Shariah for financial inclusion. This article is aimed to develop a framework of Islamic digital banking based on Maqasid al-Shariah for financial inclusion. This research employs a qualitative approach as this research is conducted through interview with experts for the development and verification of the proposed framework. The proposed framework has been found to be feasible for the implementation in accordance with the ongoing advancements in the digital age.
DEVELOPING A HAWALAH MODEL FOR ISLAMIC CAR FINANCING SETTLEMENT
Authors: Mohd Noor Mohd Nazri , Ab. Aziz Muhammad Ridhwan
Published: December 2023

As revealed by Malaysia’s bankruptcy statistics between 2019 until May 2023 , around 11.05% of bankruptcy in Malaysia is due to default of vehicle loan. This has led to the tightening up of vehicle loan underwriting and increased vehicle loan rejection rates. This paper attempts to solve this problem by proposing an Islamic contract transfer of debt; al-Hawalah as an alternative to reduce the number of defaulters in Islamic car financing. This study is an exploratory research using content analysis from the secondary data by observing on two aspects: car financing insolvency data and the Hawalah contract. In fiqh muamalat, ḥawālah refers to the transfer of financial liability from one debtor to another that would free the initial debtor from any debt (Kureshi and Hayat, 2014). This study is expected to come out with a Hawalah model for car financing settlement in Islamic bank.
THE ROLE OF FINANCIAL LITERACY AND RELIGIOSITY IN THE BNPL MISUSE
Authors: Aina Qurratu , Abdul Chalid Dony
Published: December 2023

This study examines the factors that cause excessive use of Buy Now, Pay Later (BNPL) in Indonesia. This research focus on variables such as financial literacy, risk perception, credit attitude, impulsiveness, economic vulnerability, materialism, and religiosity. This study also analyzes the moderating effect of religiosity and other demographic factors. Based on the data collected from 318 respondents among Generations Y and Z, the researcher tested the conceptual model using Partial Least Square-Structural Equation Modelling (PLS-SEM) and Multi-Group Analysis (MGA). The results showed that credit attitudes and materialism had a significantly positive effect and found a mediating role for materialism. However, there is no moderating effect of religiosity and several other demographic factors on the model. The findings of this study are expected to help the general public understand the use of BNPL and assist authorities in developing measures to limit BNPL misuse.
GREEN ISLAMIC MICROFINANCE
Authors: Ben Salem Asma
Published: December 2023

In the last decade, conventional microfinance institutions started to consider their environmental bottom line in addition to their financial and social objectives. Previous studies identify empirically the characteristics of conventional MFIs that are involved in environmental management in developed markets and their role in facing environmental and climate challenges in Arab countries. However, little is known about the triple bottom line of Islamic microfinance institutions. This paper aims to investigate the environmental performance of Islamic microfinance highlighting the synergies between Islamic microfinance and green inclusive finance. For that purpose, this research uses secondary data from multiple sources and descriptive data analysis. Basing our analysis on the Green Index framework to assess whether Tunisian Islamic MFIs are green institutions for the period between 2017 and 2021, we find growing scores of MFI’s environmental performance. The results provide empirical evidence of the Islamic microfinance contribution to sustainable finance in Tunisia. The results indicate that the institution shows the interest of its shareholders in initiating environmental strategy while conventional institutions are in the process of planning or developing products and strategies.  Meanwhile, the institution provides green financings last year, the awareness of environmental opportunities and risks seem less evident for the management of the Islamic MFI. This study contributes to the ongoing debate of whether Islamic microfinance has a triple bottom line. This research also provides insight into the environmental performance of IMFI in Tunisia. The findings provide useful information to managers, investors, and policymakers.
EXAMINING THE POTENTIAL OF WAQF-BASED EDUCATION MANAGEMENT
Authors: Cahyo Eko Nur
Published: December 2023

Waqf is a charitable institution within Islam and Muslim contexts. Waqf translates to an endowment held in trust and is utilised for charitable purposes such as education, poverty alleviation, a place of worship, or medical care. In the educational development, waqf has funded many Islamic educational institutions, colleges, universities, libraries, and the like. In the context of Indonesian society, the modern system of waqf institution has been implemented to establish the pesantren (Islamic schools) and Islamic universities. This paper presents the example of waqf in education that has been practised in Indonesia. Darussalam Gontor is taken as an example since it is well-known as the first modern pesantren in Indonesia, endowed in 1958. It is a successful waqf-based educational institution. In reality, waqf-based institution can generate significant benefits in support of education and community development. The study shows the values-based management at the core of this waqf-funded Institution and reveals the concept of waqf basyr (Human waqf) which looks at the contribution of human resources. In addition to this essay also highlights the internal control practiced preserving the pesantren’s operational sustainability and to mitigate the mismanagement. This study is based on recent qualitative research comprising both primary and secondary data. The primary data included interviews with the core and peripheral respondents within the Institution. Secondary data was collected from in-depth literature reviews including the annual report of this Institution, books, journal articles, and relevant data and documents. The study's finding presents how the values-based education and human waqf implemented in this pesantren could be a role model for supporting the educational development system in the modern world. Additionally, the result of study shows that the internal control can mitigate the miss-managements and enhances the sustainability of the operational of this Institution. Importantly, there is a need to broadly bring values-based management, skilled human waqf (as human resources), and internal control to the educational or waqf institutions to enhance their operational sustainability and support their impacts on community development.
Poland in the European Union. Report 2023
Authors: Ambroziak Adam A. , Błaszczuk-Zawiła Marzenna , Kawecka-Wyrzykowska Elżbieta , Kulpiński Michał , Schwabe Michał
Published: December 2023

This monograph, entitled Poland in the European Union. Report 2023, is the third edition of a cyclical report dealing with Poland’s membership in the EU, published by the Warsaw School of Economics and prepared by the employees of the Department of European Integration and Legal Studies. The report was funded by a grant received by the Department as a subdivision of the Collegium of World Economy. As we do every year, we strived to analyse the most important problems relating to the current stage of Poland’s integration with the other EU member states, but also integration within the EU.
Russia’s Invasion of Ukraine vis-à-vis Progress on Energy Transformation in Poland
Authors: Kawecka-Wyrzykowska Elżbieta
Published: December 2023

This paper attempts to answer the following questions: a/ has Poland’s progress in energy transformation been affected by the Russian invasion of Ukraine and its consequences, and in what way, and b/ what are the expected costs of decarbonization and possible sources of financing for them? The main conclusions are as follows: Poland is the main brakesman of the ambitious plan of decarbonization of the European Union’s economy under the Fit for 55 package. There is no decarbonization plan providing for energy neutrality by 2050, which is the overarching goal of the EU’s climate policy, and Poland is doing little to promote the significance of renewable energy sources (RES). Decarbonization will be expensive to implement, but the costs of not implementing it will be even higher, whether financial or relating to energy sovereignty, health or adverse climate change. The EU’s climate and energy policy is also a chance to accelerate the energy transformation in the economy. Also, the EU is offering significant financial support for the reorganization of the energy sector. The main research method is the analysis of documents and reports, as well as comparison and evaluation of appropriate statistical indices.
Evolution of State Aid in Poland compared to other European Union Member States in 2004–2020
Authors:   SGH Warsaw School of Economics, Ambroziak Adam A.
Published: December 2023

This study is an annual update of the report on state aid granted in Poland in the light of changes in other EU member states [Ambroziak, 2021; 2022, Annex, pp. 72–78]. The goal is to identify changes in the value, intensity and directions of state aid granted in Poland year-to-year. The study mainly relies on original calculations based on the European Commission’s State Aid Scoreboard. However, for purposes of comparison with other EU member states, in addition to standard indices, the authors developed custom indices more precisely reflecting the importance and targeting of the aid granted: the Revealed State Aid Index (RSAI) and Similarity State Aid Index [Ambroziak, 2021].
COVID-19 State Aid in Poland in in 2020–2022
Authors:   SGH Warsaw School of Economics, Ambroziak Adam A.
Published: December 2023

This study is an annual update of the report on state aid granted in Poland due to the COVID-19 pandemic. The goal is to identify changes in the value, intensity and directions of state aid granted in Poland year-to-year in 2020–2022. The study relies mainly on the author’s own calculations based on data from the Polish Office for Competition and Consumer Protection, as well as European Commission decisions in the matter, in the context of the budgets of other EU member states [Ambroziak, 2021a, 2022b].
Enhancing the care experiences of Black women along the breast cancer journey: Meaningfully engaging breast cancer survivors to co-create a targeted, culturally relevant resource hub
Authors: Hashi Ayan , Khan Rumaisa , Appiahene-Afriyie Abigal , Barker Dawn , Higgins Talina , Khalil Ielaf , Pottinger Debbie , Spencer Shireen , Springer Leila , Covelli Andrea , Goulbourne Elaine , Heisey Ruth , Wu Melinda , Lofters Aisha
Published: December 2023

There is very little tailored and culturally relevant information available for Black women in Canada around breast cancer. For those who are diagnosed, and who undergo their own breast cancer journey, many feel isolated while navigating care programs that centre around whiteness and perpetuate medical and anti-Black racism. Although it is well-documented that Black women in the United States are often diagnosed with more aggressive forms of cancer and at a younger age, the lack of race-based data in the Canadian context makes it difficult to know for certain how women in Canada are affected. In order to provide trusted, reliable and tailored information, The Peter Gilgan Centre for Women’s Cancers at Women’s College Hospital, in partnership with the Olive Branch of Hope, developed a resource hub that was the first of its kind in Canada, and launched during Black Liberation Month in 2022. Presented in the form of a website and disseminated to over 50 cancer centres and hospitals across the country, components of this resource included, a.) a synthesis of all available evidence on breast cancer disparities for Black women in Canada, mapped to actionable steps b.) representative images and videos of Black clinicians explaining concepts in plain language (from risk factors to reconstruction), c.) community resources compiled from the Olive Branch of Hope and d.) a list of relevant research studies and clinical trials. Guided by principles of Black Feminism and Participatory Action Research, this resource was co-created in partnership with four Black women who were breast cancer survivors (‘co-creators’) who channeled their lived experiences into the project direction. This paper aims to highlight our process with co-creators, discuss key reflections to guide future work and highlight the need for ongoing work in this area.
ГЕНЕЗА ЗАКОНОДАВСТВА ТА СУДОВОЇ ПРАКТИКИ ПРО ВСТАНОВЛЕННЯ ЮРИДИЧНИХ ФАКТІВ ПІД ЧАС ВІЙНИ
Authors: Котович І. О.
Published: December 2023

У статті досліджується сучасний стан законодавства та судової практики встановлення юридичних фактів в порядку окремого провадження з початку військових дій на території України 2014 року.

Автор зосереджує увагу на особливостях судового процесу та проблемах, які виникають у заявників під час звернення до суду із такими заявами.

Оскільки законодавство вимагає пред’явлення чітко визначеного переліку документів для державної реєстрації народження або смерті, громадяни, які мають лише свідоцтва та довідки, що не визнаються Україною, видані органами окупаційної влади, можуть отримати від органів реєстрації актів цивільного стану лише відмову у вчиненні реєстраційних дій.

З самого початку військових дій на Сході України громадяни, які залишилися за лінією фронту, через скасування доступу органів реєстрації актів цивільного стану та нотаріусів до державних реєстрів були позбавлені можливості отримувати належно оформлені документи українського зразка.

Встановлення факту народження та смерті залишилося єдиним дієвим механізмом для заявників для оформлення відповідних документів про народження дітей в Україні, підтвердження їх українського громадянства та реалізації у подальшому ними всіх належних їм прав та свобод громадянина України. Родичі померлих тільки у судовому порядку можуть підтвердити факт смерті близьких на окупованій території та захистити свої права спадкоємців.

У статті пропонуються зміни до законодавства для усунення розбіжностей та невизначеності, що виникли в результаті реформування інституту встановлення юридичних фактів.

Надано аналіз судової статистики за останні п’ять років та актуальної судової практики Верховного Суду.

Зроблено висновок про те, що законодавець у цілому, хоча і з певним запізненням, але врахував необхідність спрощення процедури встановлення фактів народження та смерті осіб в умовах війни, що значно полегшило життя людей, які опинилися в тяжких умовах через військові дії.

Результати дослідження можуть бути корисними для практичної роботи судів та інших учасників судового процесу, у яких виникла необхідність встановлення фактів народження або смерті, що сталися на тимчасово окупованих територіях України.
МЕДІАЦІЯ ЯК АЛЬТЕРНАТИВНИЙ СПОСІБ ВИРІШЕННЯ СІМЕЙНИХ СПОРІВ
Authors: Чеховська І. В. , Довга М. О.
Published: December 2023

У статті здійснено аналіз змісту сімейної медіації та її ролі у вирішенні сімейних конфліктів. Проаналізовано принципи медіації.

Встановлено на основі законодавства, що регламентує правовідносини у досліджуваній сфері, доцільність застосування процедури медіації під час вирішення сімейних спорів, виокремлено обставини, за яких таку процедуру проводити не доцільно. До них віднесено: алко- або наркозалежність однієї із сторін; недієздатність однієї або обох сторін; неприйняття сторонами принципів медіації; випадки, коли якусь із сторін примушують до вирішення спору таким способом; домашнє насильство щодо однієї із сторін; тиск та погрози під час процедури медіації.

Проаналізовано практику розгляду сімейних спорів у суді, визначено її переваги і недоліки. Проведено порівняльний аналіз із розглядом сімейних спорів за допомогою інституту медіації. Проаналізовано стадії медіації та визначено їх особливості.

У роботі значна увага присвячена не лише юридичним, але й психологічним аспектам цієї процедури. Досліджено питання роботи медіатора з дітьми на підставі аналізу практичного досвіду медіаторів і положень ст. 10 Закону України «Про медіацію», яка встановлює загальні підходи до навчання та перекваліфікації медіаторів. Виокремлено вимоги до такої особи: вища юридична освіта; проходження майбутнім медіатором відповідної базової підготовки в Україні або ж за кордоном, що включає не менше 45 годин практичного навчання; знання основ психології.

Окремим аспектом цього дослідження є порівняння сімейної медіації з такими процесуальними процедурами, як врегулювання спору за участю судді та мирова угода.

У роботі проаналізовано акти Верховного Суду, які стосуються примирення сторін у цивільному судочинстві. Здійснено аналіз справ, які були вирішені за допо­могою сімейної медіації. Розроблено пропозиції щодо удосконалення законодавства у досліджуваній сфері, зокрема запропоновано закріпити в Цивільному процесуальному кодексі України обов’язкову попередню процедуру досудового врегулювання спору (медіації) під час вирішення сімейних спорів та встановити правила поведінки медіатора під час виявлення ним у ході процедури медіації домашнього насильства та інших суттєвих порушень прав та інтересів осіб.