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This paper aims to provide a systematic literature review (SLR) on contemporary cardinal money mule issues.

This paper reviews the most common money mule themes in perpetrating financial crime activities, especially its roles, recruitment and awareness. A systematic review protocol called preferred reporting items for systematic review and meta-analysis protocols is adopted for this study.

Money mules are used by organized criminal groups (OCG) or fraudster to launder illicit funds from outrageous criminal activities. They allow their accounts to be used for money laundering by OCG. The attacker, OCG or fraudsters would layer the stolen funds using money mule accounts. These money mules are recruited using various approaches, oftentimes deceived by opulent lifestyles to captivate the interest of potential money mules.

This paper presents money mule awareness needed by accountant, bank employees and the society. It is an unprecedented SLR on money mule. This paper will be beneficial for future money mule researchers, enforcement agencies and practitioners in banking industry.

This study aims to investigate the tendency that Malaysian consumers will choose the recombinant collagen-like protein (RCLP) from bacteria as an alternative source of collagen in their consumption and the determinants of the consumer acceptance.

Quantitative approach is adopted in the study. Descriptive analysis and logistic regression are used to analyze primary data collected from a survey.

The likelihood of consumers choosing RCLP as an alternative source of collagen is higher among elderly and females. The choice is significantly influenced by the idea that the collagen should support maqasid al-syariah, approved by national Islamic body, should clear on the ingredients used and could boost local economic activities in the future.

An ethical halal policy should be outlined as the guiding principles to the potential producers of RCLP.

An alternative source of collagen using bacteria as proposed is not yet being introduced in Malaysian industry, and the analysis on probability that consumers will accept this new sourced collagen product is using primary data from survey.

This study aims to propose a temporary waqf model for family waqf by establishing its application parameters, which may facilitate the management of family waqf in Malaysia and encourage new donors to establish waqf.

A qualitative methodology was employed to analyse the data through deductive and field research methods. For field research, this study conducted semi-structured interviews with the Waqf Corporations and Mufti's Department in the selected states within Malaysia.

Results drawn from the interview's findings are that creating family waqf in Malaysia is hindered by several obstacles, including family waqfs not serving the public interest but rather their descendants, and family waqfs have been practised in perpetuity. Besides, inefficient management of family waqf and a lack of an effective mechanism and parameter exists. Therefore, this study presented a conceptual framework for a temporary cash waqf model for family waqf along with the parameters that can be used to implement it. The temporary waqf is a strategy to develop waqf property and the interests of creators, beneficiaries and trustees. Temporary waqf merged into the family waqf yields benefits to the family waqf.

Because of Malaysia's Waqf Regulation and Administration, this study was confined to selected states. This study has broadened the scope of temporary family waqf, including moveable, immovable property and cash waqf.

This study presented a temporary waqf model for family waqf as a realistic mechanism and criterion for its practical implementation in Malaysia.

This study could encourage new donors to establish waqf.

This study’s novelty lies in its attempt to highlight the importance of the temporary waqf model as a practical mechanism with holistic principles for its implementation in Malaysia to benefit the donors, their families and trustees. In addition to family waqf, numerous temporary waqfs may be established, in which the income or usufruct is shared proportionally, such as charitable waqf (waqf khairi), private waqf (waqf khas) and joint waqf (waqf mushtarak).

The purpose of this paper is to investigate the tensile strength, Young’s modulus, dimensional stability and porosity of acrylonitrile butadiene styrene (ABS)–oil palm fiber composite filament for fused deposition modeling (FDM).

A new feedstock material for FDM comprising oil palm fiber and ABS as a matrix was developed by a twin screw extruder. The composite filament contains 0, 3, 5 and 7 Wt.% of oil palm fiber in the ABS matrix. The tensile test is then performed on the fiber composite filament, and the wire diameter is measured. In this study, the Archimedes method was used to determine the density and the porosity of the filament. The outer surface of the wire composite was examined using an optical microscope, and the analysis of variance was used to assess the significance and the relative relevance of the primary factor.

The results showed that increasing the fiber loading from 0.15 to 0.4 MPa enhanced tensile strength by 60%. Then, from 16.1 to 18.3 MPa, the Young’s modulus rose by 22.8%. The density of extruded filament decreased and the percentage of porosity increased when the fiber loading was increased from 3 to 7 Wt.%. The diameter deviation of the extruded filaments varied from −0.21 to 0.04 mm.

This paper highlights a novel natural resource-based feedstock material for FDM. Its mechanical and physical properties were also discovered.

This paper aims to assess a measurement model of green cleaning for green buildings in Malaysia. Being one of the contributors to the indoor environmental quality performance, green cleaning has become one of the significant aspects that need to be considered for the well-being and performance of a building, particularly in a green building's operations and maintenance performance. Green buildings without green cleaning practices would hinder the benefits that should be rendered economically, socially and environmentally. However, the absence of clear green cleaning components and requirements in Malaysia has become a motivation to undertake this research.

A questionnaire survey involving cleaning service providers and green building index (GBI) facilitators was carried out, and the data was then analyzed using partial least squares structural equation modeling. However, this paper will only be focusing on the measurement model assessment.

Most of the green cleaning components and requirements are acceptable in the model except integrated pest management (in the cleaning procedure component) and hand soaps (in the product and materials component) due to lower factor loadings. Therefore, these two requirements were removed from the measurement model.

Due to a paucity of professionals in the field of green cleaning, the researchers have selected GBI facilitators and cleaning service providers as respondents for this research. The researchers assumed that GBI facilitators are aware of acceptable products and materials for green buildings; meanwhile, cleaning service providers know what is the best cleaning technique and process that helps in achieving cost and resource efficiency. This research also assumed that the green cleaning components identified can be applied to any type of green building, regardless of the differences in needs in each type of building.

This discovery will give the industry, particularly cleaning service providers and green building management teams, a first look at the green cleaning components and requirements.

This paper fulfills the need to study how green cleaning helps in achieving the benefits rendered by green buildings.

Religion plays a crucial role as a sociocultural factor to assess consumer behavior. Stemming from the above, this study aims to analyze the impact of religion and ethnic concern on the purchase intention (PI) of consumers based on the theory of planned behavior.

The research method adopted for this study includes a meta-analysis of the extant literature for the past 20 years focusing on the relationship between religiosity and PI. Data of 24 values from 23 studies were used to assess the impact of religiosity on the PI of consumers.

The findings of this study indicate that religiosity has a strong impact on the PI of consumers. Further, this study identifies that location, sample size and product category play a vital role as moderators toward the relationship between religiosity and PI. This study identifies critical and pertinent implications for brands as they reach out to religious and cultural groups across various geographies, in the context of identifying target markets and adapting marketing strategies.

This study acts in response to the consistent call for research to focus on religion-related variables and fills the gap calling for empirical research into religiosity and its impact on PIs. This study makes notable theoretical, managerial and methodological contributions to the field.

This study aims to gain new insight into how a set of maqasid-based consumption intelligence variables mediates exogenous variables (i.e. religiosity, Islamic university role and normative belief) and halal purchase intention as an endogenous variable.

The research model is empirically tested with a data set of 370 responses retrieved from the students of the millennial generation from the cross Islamic state university in Indonesia. Data were analysed with Partial Least Square Structural Equation Modelling (PLS-SEM). The sample size of this study is computed with preliminary power analysis.

The SEM finding revealed that two maqasid-based consumption intelligence variables had mediated the exogenous and endogenous variables, i.e. halal purchase intention. These variables mediating the exogenous and endogenous variables have explained 63.5 R² variances in halal purchase intention. Concerning individual impact size of cognition and motivation as a component of maqasid-based consumption intelligence has shown medium-level effect size (f²) in mediating the halal purchase intention. Interestingly, the exogenous variable does not directly affect halal purchase intention but must be mediated with maqasid-based consumption intelligence variables. However, before including variables of maqasid-based consumption intelligence, the R² was relatively small. It is just 30.4% in R² that explains the variance of halal purchase intention.

This study explores maqasid-based consumption intelligence as a relatively new model to explain the variable halal purchase intention. Therefore, it takes many types of exogenous variables to test how relevant maqasid-based consumption intelligence variables can define endogenous variables. Notwithstanding, this study does not do that because it only limits three exogenous variables (i.e. religiosity, Islamic university role and normative belief). Therefore, in further research, these limitations seem to be perfected by other scholars concerned about halal purchase intention.

The findings of this study allow Islamic universities to mainstream halal issues as a subject of learning, especially concerning consumption ethics. In addition, the empirical results of this study encourage the industry to pay attention to the essential components in determining the halal quality of the products offered because the millennial generation is now very aware of the importance of halal products.

This study contributes to the existing literature on halal purchase intention by testing maqasid-based consumption intelligence variables as mediators. Moreover, this is a pioneer study to consider and construct maqasid-based consumption intelligence as a model that explains halal purchase intention.

This study aims to investigate the factors associated with the intention to use information technology in audit (ITIA) in Iraq.

The study uses a quantitative approach based on a questionnaire survey of 186 respondents. The study population includes respondents who are board members, senior executives, internal auditors and information technology (IT) assistants in various Iraqi organizations from different sectors. Structural equation modeling has been used to estimate the results.

The findings exhibit that most auditors in Iraq use basic IT software. However, among several specialized and advanced IT audit software packages, only generalized audit software is used by about 20%. The results also indicate that social factors significantly and positively impact auditors’ and practitioners’ perceptions of ITIA use. Moreover, the results reveal that companies and auditors who use or audit complex accounting systems perceive higher benefits and intent to adopt ITIA. However, the results report that organizational support, professional support, competency and IT education have an insignificant effect on ITIA adoption.

The originality of the present research lies in several aspects. First, the research study focuses specifically on Iraq, which is an emerging and less developed country influenced by social and economic. This research context provides a unique perspective and contributes to the understanding of ITIA adoption in less developed countries. The study investigates how external factors, including social and external pressure and the support of government professional bodies, affect the adoption of ITIA. Further, it assesses the influence of firms’ specific factors such as management support, level of competency and complexity of accounting information systems. Second, the study uses a quantitative approach with a questionnaire survey from various Iraqi organizations and sectors. The specific sample composition adds originality by capturing insights from different levels of organizational hierarchy and diverse professional backgrounds. Third, the findings shed light on the current IT usage in auditing practices in Iraq, highlighting that most auditors use basic IT software and the limited adoption of specialized IT audit software packages. Finally, the study’s originality is also reflected in its contribution to expanding knowledge on the perceived benefits and challenges associated with ITIA adoption in less developed countries. By emphasizing the need for broader awareness of emerging technology-enabled auditing software and considering the unique characteristics of less developed countries, the research provides valuable insights and implications for practitioners, policymakers and researchers.