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This paper aims to employ the use of focus groups composed of enforcement officers to explore and identify the financial methods used by terrorism-related organisations in Malaysia.

The study used an open-ended question and focus group methods to gather information from 20 Malaysian enforcement officers with extensive experience in dealing with terrorism-related activities, as they strive to prevent and counter terrorism incidents. In addition, experienced practitioners and field experts also contributed to the study.

The study reveals various innovative financial methods used by terrorist-linked organisations to evade detection by local enforcement agencies. These findings are consistent with previous research, which highlights the intelligence of these organisations in avoiding detection by financial regulators.

The findings are based on the perspectives of enforcement officers involved in preventing and countering terrorism activities. Further research could be conducted to gather insights from other government agencies, such as the judiciary or local agencies.

The study offers practical suggestions for organisations and institutions on effectively monitoring and taking appropriate actions in financial activities related to terrorism.

This study provides unique insights into the financial methods of terrorism-related organisations in an emerging country in Southeast Asia. Its findings can be applied throughout the region, given the country’s global connectivity. Furthermore, the study is distinctive in that it provides information from enforcement officers within terrorism-related government organisations, an area where resources are limited. The study also considers the impact of the pandemic on the development of these financial innovations by terrorist organisations.

This study aims to analyze the effect of religiosity (RE), halal knowledge (HK) and halal certification (HC), attitudes, subjective norms and vaccine quality on the Muslim community’s intention to use halal vaccines in Indonesia.

This study involved 725 Muslim respondents in 32 Indonesian provinces. The model used was based on the theory of reasoned action development with the partial least squares structural equation modeling as the data processing tool.

The study discovered that RE, HK and HC did not affect the intention of Muslims to use halal vaccines. In addition, the MUI (Majelis Ulama Indonesia – Indonesia Council of Ulama) fatwa permitting the use of the AstraZeneca vaccine despite the haram ingredients was considered an excuse for Muslims to administer non-halal vaccines. However, several parties disagreed on the fatwa because the emergency legal standing for its permissibility did not apply to all regions. The reason was that each had different rates of confirmed cases, ranging from high-risk areas to those with zero confirmed Covid-19 cases.

This study examines the Muslim community’s intention toward using halal vaccines in several regions in Indonesia. In addition, this study conducted in-depth interviews as samples in several regions. This study also conducted interviews to determine the public’s views on government obligation about the Covid-19 vaccine. Finally, this study proposes a vaccine to avoid the possibility of controversy over the use of non-halal vaccines.

This paper aims to conduct a systematic review of the literature on the quality of integrated reports (IR) and highlight the gaps in the existing research to provide directions and suggestions for future research.

This study was conducted through a systematic literature review using content analysis based on 40 papers from the Scopus, Web of Science and EBSCOhost databases on IR quality. While reading the full-text papers, the authors found six additional papers referenced by the literature being reviewed that were relevant to IR quality. Thus, there were 46 papers in the final review. The analysis begins with the definition and dimension of IR quality and theoretical lenses. Furthermore, this study outlines constructs or variables used in the previous literature.

The authors found that most studies used the quantitative method (41 papers or 89%). Five papers in the literature used qualitative methods (11%). Most researchers (34 papers or 72%) defined IR quality as consistent with the International Integrated Reporting Council framework, specifically the eight content elements. In particular, with the constructs that make up the quality of the IR, variations between researchers were found. Furthermore, there were some gaps that could be the directions for future research.

The literature that provides academic knowledge about IR quality is still limited, and research on IR is still growing. The literature review conducted by this study can provide an overview of the current research positions on the quality of IR and directions for future research in this area.

This study intends to show corporate executives a framework demonstrating the quality of corporate reporting. It can impact not only investors as a specific stakeholder group but also other stakeholder groups.

To the best of the authors’ knowledge, this study is the first literature review to examine the quality of IR, thus providing a map of current research to suggest directions for future research. Most of the previous literature reviews have been focused on integrated reporting (IR) in general and not quality.

This study investigated how working capital management (WCM) influences the profitability of listed halal food and beverage companies.

The study utilized a sample of 56 listed halal food and beverage companies operating in Indonesia, Malaysia, Saudi Arabia, Pakistan and the United Arab Emirates (UAE). Unbalanced panel data were generated from the Bloomberg database between 2008 and 2021. Besides, the study employed the two-step system generalized method of moments (GMM) technique for the estimation, which can address the models' endogeneity, heteroskedasticity and autocorrelation problems. Also, feasible generalized least square (FGLS) regression was applied to check the robustness of the results.

The study revealed that the cash conversion cycle (CCC) and accounts receivable period (ARP) significantly reduced firm profitability. Also, the inventory conversion period (ICP) significantly reduced return on assets (ROA) but insignificantly influenced return on equity (ROE). However, the results showed that the accounts payable period (APP) significantly increased firm profitability. These findings are robust to the results obtained by applying FGLS regression.

The study utilized a sample of only the listed halal food and beverage firms that operate in Indonesia, Malaysia, Saudi Arabia, Pakistan and the United Arab Emirates (UAE).

The study suggests that the management of listed halal firms should adopt an aggressive policy in managing their working capital in order to enhance their financial performance. This could be attained by lowering CCC when ARP and ICP are reduced and APP is increased.

This study contributes to the literature by providing cross-country empirical evidence showing how working capital and its components affect the financial performance of firms that solely produce or buy and sell halal food and beverage products in five countries.

Environmental pollution due to the enormous usage of conventional plastic products has alerted consumers to change their attitude towards green plastic products. This study aims to examine the effects of environmental concern, knowledge of the environment and religiosity on young Muslim consumers’ attitude towards green plastic products in Indonesia. Additionally, the moderating role of gender on these relationships is investigated.

An online survey was used as a method of data collection. Data gathered from 231 young Muslim consumers in Bandung, Indonesia, was analysed via the partial least squares-structural equation modelling approach.

The results revealed that environmental concern is the factor that has the biggest impact on consumers’ attitude and behavioural intentions, both directly and indirectly. This research implies that as a young Muslim’s concern for the environment grows, his or her attitude towards the environment improves, leading them to purchase and endorse green plastic products.

Green plastic product managers should increase the environmental concern of young Muslim consumers through effective marketing communication strategies and green education programs to disseminate a positive message that green plastic products consumption aids in making the environment safe and healthy.

This empirical study is imperative for green managers to improve their capabilities in boosting young Muslim consumers’ attitude towards green plastic products through strengthening consumers’ environmental concern, knowledge of the environment and religiosity towards supporting the sustainable development goals.

The purpose of this study to examine the factors that encourage/inhibit Muslim behavior in buying halal-certified food (HCF), based on two theories, the knowledge-attitude-behavior model and the attitude-behavior-context model; and study the impact of trust and perceived risk on Muslim behavior in buying HCF, and their role in moderating the relationship between halal awareness and religious commitment with Muslim behavior in buying HCF.

The research population target is Muslims aged 18 years or older who reside in Greater Jakarta and have purchased certified halal food at least once in the past month. The survey method is a self-administered survey using a purposive sampling technique. The online survey has been successful in getting 283 Muslim respondents. In analyzing the causal relationship and hypothesis testing, this research uses the partial least square – structural equation model.

This study reveals several results: attitude, halal awareness, religious commitment, trust and perceived risk have a significant influence on the frequency of Muslims buying HCF. Attitude mediates the impact of halal awareness, religious commitment and trust on the frequency of Muslims buying HCF; perceived risk and trust moderate the relationship between religious commitment and the frequency of Muslims buying HCF.

Research on halal food is still limited, including in Indonesia. Meanwhile, the study explores the actual behavior of consumers, particularly in a certified halal food context, which is still rare in the existing literature. At the same time, the intention-behavior gap can lead to wrong decisions. Furthermore, this study also studies how Muslims feel when they consume foods that are not certified as halal. Research like this has an immense opportunity to be developed because not many have been developed.

This study aims to identify the characteristics of Muslim Generation Z and analyze the factors that influence its purchase intention of environmentally friendly halal cosmetic products.

This research adopts the quantitative methods of a questionnaire and sampling technique using purposive sampling. The respondents in this study were 300 Indonesian Muslims from Generation Z. Descriptive analysis and structural equation modeling–partial least structural with SmartPLS 3.3.7 software were used to analyze the research data.

This study found that of the nine hypotheses tested, seven are confirmed, including the effect of halal labels on halal-green awareness, environmentally friendly labels on halal-green awareness, environmental knowledge on halal-green awareness and knowledge on attitudes. Meanwhile, religiosity and halal-green awareness influence attitudes and attitudes that affect the purchase intention of environmentally friendly halal cosmetics. Two hypotheses that are not accepted are the influence of religiosity on halal-green awareness and halal-green awareness on attitudes. The findings are expected to increase interest in buying environmentally friendly halal cosmetics by better understanding consumer behavior, especially Generation Z.

Cosmetics manufacturers benefit from halal-green branding on their products to enter new halal markets and increase market share.

This study is more comprehensive than previous studies, combining halal and environmentally friendly elements with a focus on Generation Z.