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The practices of sustainable and responsible investment (SRI) among Islamic financial institutions (IFIs) nowadays still rely on the existing environmental, social and governance (ESG) criteria. However, based on observation, some of the existing criteria listed by the reports of certain authorities and organizations do not seem to be aligned with Shariah principles. Therefore, this study aims to investigate those criteria to help develop Islamic-SRI (i-SRI) criteria based on the ESG concept.

This study adopted the qualitative method via content analysis of documents and interviews with experts.

Based on the analysis, a set of i-SRI criteria is developed based on the ESG concept, of which 33 elements are environmental, 50 elements are social and 26 elements are governance issues. Overall, this study finds that there is no obvious contradiction with the Islamic philosophy in the existing ESG criteria, with the exception of four criteria, i.e. promoting human rights, freedom of expression, freedom of censorship and freedom of association under social criteria. These four existing criteria are not aligned with Islamic teaching and not appropriate with Islamic ESG criteria.

The creation of Islamic ESG criteria can assist relevant authorities to improve the current ESG criteria and to embed an Islamic perspective within it.

This study developed a set of i-SRI criteria, which may be suitable as a source of reference to relevant parties.

This study aims to examine the factors of implementing istibdal waqf and generating cash waqf funds through istibdal in Penang. This study was based on the previous problem statements, stating that waqf property could not be developed due to lack of cash funds. This has allowed the study to explore the factors for implementing istibdal waqf property and the extent to which the istibdal method can generate cash waqf funds in Penang.

This study adopted a qualitative method by conducting semi-structured interviews to achieve its research goals. Semi-structured interviews were conducted to comprehensively understand the current practice on istibdal cases in Penang State Islamic Religious Council (MAINPP) through official institutions concerned with waqf management practices in Penang. This research relied on purposive sampling to select the informants. It is a sampling strategy to select the informants in advance based on the research question. To achieve the purpose of this study, two officers from MAINPP were selected based on their working experience and specialisation criteria. As a result, several themes were successfully defined from the interview data before being analysed based on the content analysis method.

The results present three istibdal implementation processes outlined by MAINPP, namely, the istibdal implementation process for waqf land involved in the acquisition by state authorities (PBN), non-productive waqf land and istibdal applications from certain parties. The results also reveal two factors in implementing istibdal in Penang: the acquisition of waqf land by PBN and the application of istibdal for cemeteries by the Islamic Centre of Universiti Sains Malaysia. From the point of cash fund generation, no case of istibdal implementation records the generation of cash funds to MAINPP. Thus, this study ends with proposals for improving the process and implementing istibdal in Penang to generate cash funds to help MAINPP manage waqf properties.

The study only focused on implementing factors and generating cash waqf funds through istibdal in Penang. At the same time, it can be expanded to other states like Terengganu, Johor and Kelantan. This study only interviewed officers who manage matters related to the affairs of waqf properties. Therefore, it is believed that the study can be extended to other respondents, such as experts in cash fund generation investments and others.

This study proposed improvements to the policy and practice of istibdal waqf property to MAINPP after the shortcomings were identified throughout this study. If improved, these proposals will significantly impact the waqf properties involved in implementing istibdal, where it can generate cash and ensure the constant economic value of waqf properties.

This study has great implications for society through the development of a cash waqf fund that can provide great benefits to the needy, in addition to increasing funds for the welfare expenditure of Muslims through rental income, investment and development. Progress and significant impact on waqf property can provide a high indicator of the efficiency of an organisation in managing waqf property. This can attract the interest of the public, especially the wealthy, to always fulfil welfare through the waqf mechanism and share the wealth with the needy.

This study contributes to comprehensive field data on the implementation of istibdal in Penang. The data analysis results are significant to be used by the waqf property management.

Using attribution theory, this study examined the effects of situational factors [time budget pressure (TBP), organisational ethical culture (OEC) and quality control procedures (QCPs)] and dispositional factors [auditor professional commitment (APC) and internal locus of control (ILOC)] on audit quality threatening behaviour (AQTB). In addition, it observed the moderating role of religiosity in the relationship between situational and dispositional factors and AQTB.

A total of 189 external auditors responded to the survey questionnaire. This study employed structural equation modelling via SmartPLS to analyse the proposed model.

The results documented that the OEC and QCPs situational factors were negatively related to the incidence of AQTB, whilst TBP was positively linked to the incidence of AQTB. Dispositional factors APC and ILOC were negatively connected to AQTB. Furthermore, the findings recorded the moderating effect of religiosity on most of the situational and dispositional factors related to AQTB.

Regulators and accounting firms' efforts to promote high audit quality (AQ) may consider the theological/religious lens and reinforce ethical culture and quality control to reduce AQTB.

The findings provide further insights into situational and dispositional factors that may cause or impede the incidence of AQTB in auditing practices, as well as the moderating role of religiosity in curbing AQTB.

The purpose of this paper is to develop a framework for the assessment of service quality of bus fleet services based on the service quality influencing factors. The paper also tries to evolve a quantitative measure for fleet service quality in the form of a fleet service quality index.

A graph theoretical approach is employed in this paper for bus fleet service quality assessment. Modelling of fleet service quality factors and their interrelations with due attention towards their structure is achieved through graph theory. A directed graph (digraph) of the service quality is developed, where its nodes represent factors influencing the quality while its edges show the degree of interrelationships. A matrix, which is equivalent to the digraph, is established that will generate a service quality function that will result in the development of a fleet service quality index (FSQI).

Attaining customer satisfaction through assurance of quality is the cornerstone of the existence and survival of any business organization, and bus fleet services are no exception to this. Several influential factors are there for the bus fleet service quality. This research paper has identified factors such as fleet management practices, operational characteristics, safety and reliability features, travel comfort, bus maintenance and environmental concerns that affect fleet service quality. Every factor is composed of distinct sub-factors. Furthermore, these factors are linked with one another. A higher value of the fleet service quality index indicates the adequate performance of the bus fleet service organization.

The methodology is useful for not only evaluating but also for comparison of service quality of different fleet agencies or organizations. The perceptions would be useful to the fleet service managers to create procedures and arrangements for improving the service quality.

The paper identifies various service quality factors of the bus fleet and an evaluation scheme for those factors has been developed. Based on these, a framework had been developed for the assessment of the service quality of different fleet service providers.

Accreditation represents a quality of academic standards and validation, and its impact on business schools is multifaceted. Accredited institutions are widely acknowledged for their higher quality, financial stability, stakeholder acceptance and overall growth compared to non-accredited educational institutions. Given these positive outcomes, this study aims to explore the role of accreditation in fostering financial innovation and business sustainability.

The study used a qualitative design to understand this relationship, engaging 36 leaders from Advance Collegiate Schools of Business-accredited business schools in the Gulf Cooperation Council region as participants to collect data. Semi-structured interviews were conducted to gain an in-depth understanding of the topic. Data were analysed using the content analysis method.

That accreditation significantly influences the business sustainability of these schools. In addition, although the direct impact of accreditation on financial innovation may not be immediately apparent, it was observed that financial inflows experienced remarkable growth after obtaining accreditation.

While the effects of accreditation have been thoroughly researched, its influence on financial innovation and business sustainability remains unexplored. This study aims to discern if accredited educational institutions excel in financial innovation and maintaining sustainable business practices. These findings have important implications as they guide university administrators to maximise the benefits of accrediting their business schools.

Although a regulatory framework was established in Malaysia to govern practising property managers, the satisfaction level on residential property management remains low. This unfortunate situation necessitates a review of property managers’ job scope and their current standards of practice. Hence, this study aims to investigate the correlation between the performance of property managers in residential property management job scope and resident satisfaction.

The scope of work in property management services was first identified through a review of existing research and literature on property management. Subsequently, a survey questionnaire was administered, and the data collected was analysed to determine the relationship between the performance of the scope of work in residential building management and resident satisfaction. The research data was obtained from occupiers of residential properties and the findings formed the basis for research with an objective to enhance current property management practice.

Residential buildings represent the major building stocks of the country. The research showed that a majority (7 out of 9) of the identified scope of work significantly influence and affect resident satisfaction. Additionally, the logistic regression analysis outcome further confirms that the performance of maintenance management is a significant predictor of resident satisfaction.

This research identifies the critical scope of work in property management services which affects resident satisfaction. It also suggests various recommendations to improve property management services to achieve a higher level of resident satisfaction.

This study aims to analyze international scientific production from 1960 to 2023 on business process management (BPM), highlighting the latest trends in BPM in the field of management and business during the 21st century.

We conducted a bibliometric analysis of 729 BPM articles from management and business journals using the SCOPUS database and VOSviewer software to map the scholarly landscape.

Nearly 45% of the papers were published between 2018 and 2023, prominently featuring the Business Process Management Journal. The University of São Paulo and Queensland University of Technology were the most prolific institutions. Significant emerging trends identified include Strategic Management, Digital Transformation, and IoT. Author Röglinger was noted for the highest publication rate.

The analysis was restricted to journal articles from one database, potentially overlooking insights from conferences, books, and other formats.

The study highlights the significant benefits of integrating technologies like Artificial Intelligence and IoT in BPM, improving operational efficiency, competitiveness, and innovation in adaptability and service personalization.

Technological advancements in BPM could enhance employment, require new skills, support a sustainable economy, and improve organizational transparency and service accessibility, bolstering corporate social responsibility and inclusion.

This research offers a unique overview of the integration of emerging technologies in BPM, shedding light on their strategic and social implications, and providing critical insights for optimizing processes and fostering business innovation.

This study aims to examine the application of Wardley mapping on developing and implementing an information technology (IT) strategy in a small-scale business. This case study illustrates the potency of multitier analysis using Wardley mapping technique to explore capability gaps and areas to focus on before undertaking IT projects.

This study uses a single case of enterprise resource planning implementation and subsequent abandonment in a small-scale manufacturing company.

This study demonstrates that multitier analysis using Wardley mapping enables a comprehensive examination of organizational capabilities, including a granular analysis of issues that must be managed for successful implementation of an IT project.

While the findings of a single case study offer limited generalizability, this study sets out the approach that can be extended in more complex settings.

The approach to understanding the organizational capabilities required to execute IT projects, or any change management project, offers significant benefits to managers and leaders.

The authors make two distinct contributions: The Wardley mapping technique has emerged as a new tool for understanding business models, particularly in government projects notable in the UK. This study extends its application to the small-scale manufacturing sector. The second contribution is elaborating on multitier analysis, which allows a granular analysis of issues that can impair the IT project implementation, including an assessment of the organizational capabilities required to deliver a successful project.

Grey relational analysis (GRA) has already proved itself as an efficient tool for multi-objective optimization of many of the machining processes. In GRA, the distinguishing coefficient (ξ) plays an important role in identifying the optimal parametric combinations of the machining processes and almost all the past researchers have considered its value as 0.5. In this paper, based on past experimental data, the application of GRA is extended to dynamic GRA (DGRA) to optimize two electrochemical machining (ECM) processes.

Instead of a static distinguishing coefficient, this paper considers dynamic distinguishing coefficient for each of the responses for both the ECM processes under consideration. Based on these coefficients, the application of DGRA leads to determination of the dynamic grey relational grade (DGRG) and grey relational standard deviation (GRSD), helping in initial ranking of the alternative experimental trials. Considering the ranks obtained by DGRG and GRSD, a composite rank in terms of rank product score is obtained, aiding in final rankings of the experimental trials for both the ECM processes.

In the first example, the maximum material removal rate (MRR) would be obtained at an optimal combination of ECM parameters as electrolyte concentration = 2 mol/l, voltage = 16V and current = 4A, while another parametric intermix as electrolyte concentration = 2 mol/l, voltage = 14V and current = 2A would result in minimum radial overcut and delamination. For the second example, an optimal combination of ECM parameters as electrode temperature = 30°C, voltage = 12V, duty cycle = 90% and electrolyte concentration = 15 g/l would simultaneously maximize MRR and minimize surface roughness and conicity.

In this paper, two ECM operations are optimized using a newly developed but yet to be popular multi-objective optimization tool in the form of the DGRA technique. For both the examples, the derived rankings of the ECM experiments exactly match with those obtained by the past researchers. Thus, DGRA can be effectively adopted to solve parametric optimization problems in any of the machining processes.

This study aims to examine facility management practices in the Nigerian healthcare sector, exploring approaches and identifying challenges facing effective healthcare facilities management. The purpose is to contribute to the development of a framework for enhancing healthcare facility management efficiency in Nigeria.

The study employs a sequential in-depth exploratory qualitative research approach. The data collection involved conducting semi-structured interviews with 15 facility managers from diverse healthcare organisations in Nigeria. The qualitative data collected were analysed using thematic analysis.

The study reveals scheduled, unscheduled and mixed approaches as the three facility management approaches used in Nigeria. It also substantiates the underdeveloped nature of facility management in Nigeria's healthcare sector, exacerbated by challenges such as socioeconomic, operational, technological and regulatory challenges.

The study uncovers systemic issues affecting have attainment of Sustainable Development Goal 3 (Good Health and Well-being) and advocates for a comprehensive approach to enhance healthcare infrastructure, contributing to improved health outcomes and sustainable development.

This research uniquely uncovers the hidden challenges facing effective healthcare facility management in Nigeria, providing a foundation for stakeholders to formulate solutions and rescue the struggling state of healthcare facilities in the country.