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The purpose of this paper is to determine the effect of identity strength and organizational citizenship behavior (OCB) on good university governance and its impact on performance of religious ideology-based universities.

The design of this study was an explanatory design. This study had a deductive theoretical direction; therefore, the core method was quantitative. The “import” strategy served as a complement to the main method. With the time horizon, the selection of research objects in religious ideology-based universities managed by foundations, where the funds management of universities are sourced from the people, is based on the consideration that at present, the identity strength that is inherent in a higher education is funded by the people, as well as OCB is reflected in the behavior of people in the organization so that it has an impact on good university governance and performance, as described in the background at the beginning of this paper.

The successful the OCB is, the successful the good university governance and performance will be. The successful the good university governance is, the successful the university performance will be. In the mediation effect testing, it was found that good university governance had a significant mediation effect on relationship between OCB and university performance. It shows that good university governance strengthens the relationship between OCB and university performance.

Originality in this study is testing the mediating effect of good university governance that collaborates with OCB and performance variables, which are carried out at religious ideology-based universities in Indonesia that have different characteristics from universities in other regions. Originality in this study is as follows: good university governance and performance have been studied in a lot of previous research, but in this study, the focus of research is on religious ideology-based higher educations, where it is known that religious ideology-based universities are full with ideological values that become brands, if ideological identity used as one of the formers of good university governance and performance, it is expected that the accountability and performance of higher education will be better.

The implementation of income-generating still faces problems, such as the lack of well-established internal control and differences in implementation in each unit. This study aims to analyze internal controls, financial viability (FV) and leadership qualities (LQ) in the implementation of income-generating in Indonesian higher education.

This study is quantitative and uses a causal approach. The population of this research is the unit leader and the person in charge of the activity that generates income, with a total sample of 111 people. The sampling technique used is simple random sampling. Data were analyzed using moderation regression analysis (MRA) with the WrapPLS (partial least square) analysis tool.

The results indicate that internal control and FV significantly affect the management of income-generating. The existence of LQ as a moderating variable can moderate and weaken the influence of internal controls and FV on the management of income-generating. In this finding, the unit leader and the person in charge of activities that generate income in higher education need to improve managerial skills, including ethics, uphold integrity, clear vision, quick adaption, honestly and trust so that the management of income-generating can achieve higher education goals more effectively and efficiently.

This research shows that universities need to create a good environment to build an ecosystem that can improve the management. The university encourages the good management by strengthening the leadership. However, the research has a limitation: the study was only conducted in one state university.

The implementation of income generation in the public financial management system of legal entity universities requires accountability for sources of income so that internal controls and the role of finance are needed to ensure the continuity of universities.

The going concern audit opinion is an audit opinion issued by an auditor to evaluate the company’s ability in maintaining the business continuity. The purpose of this paper is to discover the effects of audit client tenure, audit lag, opinion shopping, liquidity ratio and leverage on the going concern audit opinion.

The study used secondary data obtained from financial reports and independent audit reports published by Indonesian Stock Exchange (ISE) as well as Indonesian Capital Market Directory. Besides, the population of the study included manufacturing companies registered in ISE from 2009 to 2013. Further, the present study applied purposive sampling technique which resulted in 16 companies used as the sample of the study. Then the hypothesis was examined by applying logistic regression.

Results of the hypothesis examination indicated that the variables of opinion shopping and leverage affected the going concern audit opinion, whereas the variables of audit client tenure, audit lag and liquidity ratio did not affect the going concern audit opinion.

Results of the hypothesis examination indicated that the variables of opinion shopping and leverage affected the going concern audit opinion, whereas the variables of audit client tenure, audit lag and liquidity ratio did not affect the going concern audit opinion.

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.

Mankind stands at a turning point in time as empires crumble, old enemies make peace, and the old‐order based on nation‐states is threatened. But, regrettably, it seems scholars are increasingly playing dysfunctional roles: instead of preaching tolerance and understanding fit for a Global Village built peace and cooperation, voices of intolerance and extremism are making significant inroads into the ivory tower.

Sustainability is seeking for a new approach to bolster organisational success as it is expected to be mobilised through collaborative efforts of employees and management. The present study aims to examine the moderating role of sustainability practices between self-efficacy and organisational citizenship behaviour (OCB).

A total of 527 full-time executives employed in Indian public and private manufacturing industries were surveyed. Harman’s single-factor test was carried out using analysis of moment structures (AMOS 20.0) to test the bias associated because of common method variance (CMV). Moderated regression analysis was used through hierarchical models to test the proposed hypotheses.

The results indicate a positive relationship between self-efficacy and OCB. The significant moderation effect was observed in the interaction graph, as the simple slope analysis indicated relatively high level of sustainability practices and self-efficacy and they were found to be positively associated with OCB.

The cross-sectional sample of executives employed in Indian manufacturing organisations limits the generalisation of the findings. The study has not figured the temporal effects and hence longitudinal studies have also been proposed for the assessment of causality.

Organisations are expected to foster inclusiveness and open channel of communication with their employees to execute best sustainable practices. HR department need to create awareness among their employees and establish an ongoing feedback mechanism to promote such psychological drives.

The proposed model and the subsequent findings of the study extend the literature on the relationship among self-efficacy, OCB and sustainability practices. The outcome of this work can be used by HR functionaries and senior management practitioners while formulating and implementing the sustainability strategies.

Inventory models are quantitative ways of calculating low-cost operating systems. These models can be either deterministic or stochastic. A deterministic model hypothesizes variable quantities like demand and lead time, as certain. However, various types of research have revealed that the value of demand and lead time is still ambiguous and vary unanimously. The main purpose of this research piece is to reduce the uncertainties in such a dynamic environment of Industry 4.0.

The current study tackles the multiperiod single-item inventory lot-size problem with varying demands. The three lot sizing policies – Lot for Lot, Silver–Meal heuristic and Wagner–Whitin algorithm – are reviewed and analyzed. The suggested machine learning (ML)–based technique implies the criteria, when and which of these inventory models (with varying demands and safety stock) are best fit (or suitable) for economical production.

When demand surpasses a predicted value, variance in demand comes into the picture. So the current work considers these things and formulates the proper lot size, which can fix this dynamic situation. To deduce sufficient lot size, all three considered stochastic models are explored exclusively, as per respective protocols, and have been analyzed collectively through suitable regression analysis. Further, the ML-based Classification And Regression Tree (CART) algorithm is used strategically to predict which model would be economical (or have the least inventory cost) with continuously varying demand and other inventory attributes.

The ML-based CART algorithm has rarely been seen to provide logical assistance to inventory practitioners in making wise-decision, while selecting inventory control models in dynamic batch-type production systems.

The purpose of this paper is to identify the conditions of the wajibah (obligatory) will under compilation of Islamic law (KHI) and the application and rationale of wajibah wills in religious justice. The wajibah will is a form of judicial wealth transition that can deliver an inheritance to an heir who is not otherwise eligible for it. It is implemented in some Islamic countries, including Indonesia, based on the KHI.

This is a descriptive qualitative study that uses documentation as a data-collection method. This study applies the content-analysis method to the data collected.

The results of study indicate that, under KHI, a wajibah will only be given to adopted children. Nevertheless, in the practice of religious justice, the wajibah will is also granted to heirs of faiths other than Islam and to illegitimate children. The rationale for the wajibah will involves historical factors and public considerations.

This paper provides information on the practice of the wajibah will in Indonesia in view of the plurality of the Indonesian people. Thus, the wajibah will is an appropriate instrument to attain justness in the well-being of the community. This paper also attempts to give a critical review of the practice based on five necessities.