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This research investigates the Islamic banks’ intermediation role (e.g. branches and deposits) in financing. It also examines how financing contributes to the regions' economic growth and poverty alleviation as a predictor and mediator variable.

A total of 297 observations were extracted from 33 Indonesian districts and 14 Islamic banks during the period 2012–2020. Fixed-effect regression analysis was used to examine variable’s interactions.

The empirical results indicate that Islamic banks have adopted a channelling role towards redistributing capital from lender to borrower. Besides, there are crucial roles in developing economies and reducing poverty at the district level. This study also reinforces the critical role of financing in mediating the relationship between branches and deposits as predictor variables and GDP and poverty as outcome variables.

The current study was limited to Indonesian Islamic banks and the district’s perspective. Future research needs to cover sub-districts and other poverty measurements (e.g. human education and development perspectives), including conventional and Islamic banks. It can help practitioners, regulators and researchers observe the dynamic behaviour of the banking sector to understand its role in the economic and social fields.

Bank managers and regulators should promote branches, deposits and financing. It also enlightens people about the essential role of Islamic banks and their fundamental operations in business and economics.

This study contributes to economic literature, bank managers and local governments' decision-making processes by developing and testing an economic growth and poverty model.

It is argued that the going concern opinion is issued if auditors have a doubt about financial condition of a company. Provision of the going concern audit opinion may worsen the company in terms of gaining public trust and may even indicate bankruptcy. This study aims to determine the factors that affect the auditor's going concern opinion.

This research used secondary data obtained from annual reports and independent audit reports published by the Indonesia Stock Exchange. The population of this research included manufacturing firms registered in the Indonesia Stock Exchange from 2015 to 2019. The sample after the purposive sampling technique being applied consisted of 33 companies. The data were analyzed using logistic regression performed in the statistical analysis software, SPSS 24.0.

The results indicated that leverage positively affected the going concern audit opinion, then the audit quality, profitability and liquidity negatively affected the going concern audit opinion, whereas firm size and audit lag did not affect the going concern audit opinion.

This study is in contrast to several existing studies on the determinants of the auditor's going concern opinion and provides knowledge on developing more factors affecting the auditor's going concern opinion.

This paper aims at from the perspective of the social exchange theory (SET) gaining an understanding of how promotion of halal concept in Sweden is perceived by Swedish hoteliers.

A mixed-methods approach has been used consisting of 62 completed surveys with closed-ended and open-ended questions, follow-up comments and five in-depth interviews with hoteliers in the mid-Sweden region. Content analysis has been employed.

Three categories of meanings are the main findings: general perception, safeguarding Swedish secular values and financially unjustifiable have been discovered. Most of the respondents have been sceptical towards halal and Muslim-friendly hotel concepts due to financial and cultural challenges these two concepts have for the Swedish tourism and hotel industries. Based on the SET, this entails more costs than benefits and is especially at odds with Swedish-rooted secular values.

This study provides practical implications and increased knowledge for tourism stakeholders including hotels in Sweden.

This is one of the very few studies on halal tourism in Scandinavia and the first Scandinavian study on hoteliers' attitudes towards halal tourism.

Having a shared vision is crucial for innovation. The purpose of this paper is to investigate the effect of individual propensity to collaborate and innovate on the development of a shared vision.

The authors build a network in which each node represents the vision of one individual and link the network structure to individual propensity of collaboration and innovativeness. During organizational workshops in four multinational organizations, the authors collected individual visions in the form of images as well as text describing the approach to innovation from 85 employees.

The study maps individual visions for innovation as a cognitive network. The authors find that individual propensity to innovate or collaborate is related to different network centrality. Innovators, individuals who see innovation as an opportunity to change and grow, are located at the center of the cognitive network. Collaborators, who see innovation as an opportunity to collaborate, have a higher closeness centrality inside a cluster.

This paper analyses visions as a network linking recent research in psychology with the managerial longing for a more thorough investigation of group cognition. The study contributes to literature on shared vision creation, suggesting the role which innovators and collaborators can occupy in the process.

This paper proposes how an approach based on a cognitive network can inform innovation management. The findings suggest that visions of innovators summarize the visions of a group, helping the development of an overall shared vision. Collaborators on the other hand are representative of specific clusters and can help developing radical visions.

The purpose of this paper is to examine the effects of simultaneous and partial auditor switching toward the abnormal return of manufacturing companies listed in Indonesia Stock Exchange between 2009 and 2012.

Auditor switching is divided into some types: lateral Big 4 to Big 4 (B4B4), lateral non Big 4 to non Big 4 (NB4NB4), cross-up (CU) and cross-down. The abnormal return is measured with a market-adjusted model. In this study, company size is used as the control variable and is measured using the natural logarithm of the total assets (LnTA) and return on equity. Multiple linear regression is used for analysis with significant value a= 5 percent. The hypotheses were tested using f-test and t-test.

The result shows that simultaneous auditor switchings affect the abnormal return. In partial auditor switching, only CU switch has effects on the abnormal return.

This study provides additional literature on the effect of auditor switching, especially on an abnormal return.

This study aims to examine the moderator effect of religiosity on the relationship between halal brand awareness and habit towards purchasing decisions of halal products.

The quantitative method is used in this study. Descriptive and statistical (multiple and moderated regression) analyses are employed to test the hypothesis according to the research model. The data is collected using a cross-sectional design from 197 respondents consisting of business owners in North Sumatera, Indonesia.

It is found that both halal brand awareness and habit have a positive and significant effect on the purchasing decision of halal products. Meanwhile, religiosity significantly acts as a moderating variable in the relationship between awareness and purchasing decisions, as well as habit and purchasing decisions.

This study revealed the important factor of religiosity as a moderating factor in purchase decisions of halal products. The government may need to collaborate with Islamic educational institutions to raise awareness of the halal concept and product awareness. It is assumed that individuals who know about the Islamic religion will have a higher degree of awareness of halal products compared to individuals with limited knowledge of Islam; thus, providers of Islamic education play a crucial role in raising the level of awareness of halal products. Schools may serve as catalysts for the dissemination of knowledge of halal products.

Developing halal product markets can be done by enhancing the religiosity level of consumers, one of them through attending formal or informal religious classes.

This study aims to test and analyze the effect of continuous commitment, task complexity, competence and personal value on employee performance millennial intervening job satisfaction.

This research method is quantitative with a sequential explanatory design, then data collection through a questionnaire, with a sample of 205 respondents—data analysis using Structural Equation Model (SEM) with the software Linear Structural Relationship (LISREL).

The results of research on the performance of millennial employees with intervening work satisfaction showed that continuous commitment (2.49), task complexity (2.74) and professional competence (2.0) had a significant effect. This means that the performance of millennial employees will increase if they get job satisfaction. With satisfaction, the commitment and competence of millennial employees are high. While the research results for the performance of millennial employees have a direct influence, only professional competence (2.27) and task complexity (4.06) are significant. This means that as high as professional competence is characterized by intellectual, emotional mood and attitude, owned by millennial employees, the resulting performance is increased even with complex tasks.

The findings of this study have significance for enhancing organizational performance so that businesses can maximize the performance of millennial employees by paying attention to job satisfaction, professional competence and personal values.

This research's contribution to millennial workers is to help them improve and develop their performance, allowing them to compete more effectively. The findings of this study have significance for enhancing organizational performance so that businesses can maximize the performance of millennial employees by paying attention to job satisfaction, professional competence and personal values.

The study aims to analyze the influence of hedonic, utilitarian, and self-esteem motivations on online shopping behavior. Likewise, the mediating role of impulsive shopping and shopping intentions is also analyzed.

The study was carried out with the results of a survey in which 450 respondents participated, and the data was analyzed by using structural equation modeling (SmartPLS 3.0 software).

All the hypothesized links were significant and positive except for the relationship of self-esteem motive with impulsive shopping tendency, which was negative as hypothesized. Moreover, hedonic motive had a strong positive impact on impulsive shopping tendency, whereas, in contrast, utilitarian motive had a strong positive impact on shopping intentions.

Managers should focus on functional value rather than emotional value to attract customers who tend to be utilitarian. In contrast, for customers who tend to be hedonic, the product offerings should be visually appealing, stimulating and inspiring, as well as have emotional value.

This study investigates the roles of self-esteem and hedonic motives in impulsive shopping behavior. Moreover, by using the theory of planned behavior, this study highlights the roles of hedonic and utilitarian motives in attitude toward engaging in online shopping.

El estudio pretende analizar la influencia de las motivaciones hedónicas y utilitarias y la autoestima en el comportamiento de compra online. Asimismo, se analiza el papel mediador de la compra impulsiva y la intención de compra.

El estudio se realizó con los resultados de una encuesta en la que participaron 450 encuestados y los datos se analizaron mediante el modelo de ecuaciones estructurales (software Smart PLS 3.0).

Todos los vínculos planteados como hipótesis fueron significativos y positivos, excepto la relación del motivo autoestima con la tendencia a la compra impulsiva, que fue negativa según la hipótesis. Además, el motivo hedónico tuvo un fuerte impacto positivo en la tendencia de compra impulsiva, mientras que, por el contrario, el motivo utilitario tuvo un fuerte impacto positivo en las intenciones de compra.

Este estudio investiga el papel de la autoestima y los motivos hedónicos en la conducta de compra impulsiva. Además, al emplear la teoría del comportamiento planificado, este estudio pone de relieve el papel de los motivos hedónicos y utilitarios en la actitud hacia la realización de compras en línea.

Los directivos deberían centrarse en el valor funcional más que en el valor emocional para atraer a los clientes que tienden a ser utilitarios. En cambio, para los clientes que tienden a ser hedónicos, las ofertas de productos deben ser visualmente atractivas, estimulantes e inspiradoras, además de tener valor emocional.

本研究旨在分析享乐动机和功利动机以及自尊心对网上购物行为的影响。 而且, 本文也分析了冲动性购物和购物意向在其中的中介作用。

本研究采用了由450名受访者参与的调查结果, 并使用结构方程模型（Smart PLS 3.0软件）对数据进行了分析。

除自尊动机与冲动性购物符合假设所提议的负相关倾向外, 其他所有关系均为显著正相关。此外, 享乐动机对冲动性购物倾向有较强的正向影响, 而功利动机则对购物意向有较强的正向影响。

本研究调查了自尊和享乐动机在冲动性购物行为中的作用。此外, 通过采用计划行为理论, 本研究强调了享乐和功利动机在对参与网上购物态度中的作用。

管理者应该关注功能价值而不是情感价值, 以吸引那些倾向于功利主义的顾客。相反, 对于倾向于享乐主义的顾客, 产品应该具有视觉吸引力、刺激性和启发性, 并具有情感价值。

This paper aims to identify key factors for a contextualised Systemic Risk Governance (SRG) framework and subsequently explore how systemic risks can be managed and how local institutional mechanisms can be tweaked to deal with the complex Indonesian risk landscape.

Using a case study from Palu triple-disasters in Central Sulawesi, Indonesia, the authors demonstrate how inland earthquakes in 2018 created cascading secondary hazards, namely tsunamis, liquefactions and landslides, caused unprecedented disasters for the communities and the nation. A qualitative analysis was conducted using the data collected through a long-term observation since 2002.

The authors argue that Indonesia has yet to incorporate an SRG approach in its responses to the Palu triple-disasters. Political will is required to adopt more appropriate risk governance modes that promote the systemic risk paradigm. Change needs to occur incrementally through hybrid governance arrangements ranging from formal/informal methods to self- and horizontal and vertical modes of governance deemed more realistic and feasible. The authors recommend that this be done by focusing on productive transition and local transformation.

There is growing awareness and recognition of the importance of systemic and cascading risks in disaster risk studies. However, there are still gaps between research, policy and practice. The current progress of disaster risk governance is not sufficient to achieve the Sendai Framework for Disaster Risk Reduction (2015–2030) unless there is an effective governing system in place at the local level that allow actors and institutions to simultaneously manage the interplays of multi-hazards, multi-temporal, multi-dimensions of vulnerabilities and residual risks. This paper contributes to these knowledge gaps.

This study aims to empirically investigate the connection between Islamic finance and economic growth in Turkey using the endogenous growth model.

It applies quantile regression with the Markov chain marginal bootstrap resampling technique by adopting total Islamic financing as the main exogenous explanatory factor in the endogenous growth model, while the gross domestic product (GDP) is employed as a measure of economic growth. The sample consists of all full-fledged participation (Islamic) banks operating in Turkey spanning from 2013Q4 until 2019Q4. The study uses academic literature, official financial reports from the Participation Banks Association of Turkey, REDmoney Group, Islamic Financial Services Board (IFSB) and the International Monetary Fund (IMF) database.

The results show that Islamic finance is promoting economic growth in Turkey, which mirrors the success of the New Turkish Economy Program (2019–2021) which aims at boosting economic growth by enhancing the Islamic finance share in the Turkish banking sector and the global market.

Turkey has a dual banking system (conventional and participation (Islamic)) and both can influence the country's real economy. This study is limited to the influence of Islamic banking on Turkish economic growth. The study also restricts its size and coverage from 2013Q4 to 2019Q4, to cover the years over which data for all variables included in the research are available.

This paper suggests the adoption of the Turkish successful experiment as a path to reach economic growth by increasing the Islamic finance share in the banking industry for countries that seek to promote economic growth by Islamic finance, as the findings of this paper support.

This study is the first that examines the influence of Islamic finance on economic growth under a new theoretical framework of the endogenous growth model in Turkey using a robust non-parametric approach.