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This study aims to identify and examine the antecedents of attitude toward entrepreneurial behaviors (ATEB) of firms. Additionally, this study also identifies and examines the antecedents of innovativeness and proactiveness. Furthermore, this study explains how factors within and outside the organization affect ATEB, innovativeness and proactiveness.

This study uses the attention-based view (ABV) and examines the effects of long-term focus and industry clockspeed on attitude toward firms’ entrepreneurial behaviors (EB). This study measures ATEB by analyzing the top management team’s words in the earnings conference calls. It applies the two-stage least squares regression with fixed effects and instrumental variables to conduct the empirical analysis.

The results indicate that the direct effects of long-term focus and industry clockspeed on ATEB are not significant. However, the moderating effect of industry clockspeed on the relationship between long-term focus and EB is significant and positive. The results indicate that firms that are operating in fast clockspeed industries exhibiting long-term focus exhibit EB. Furthermore, the results also indicate that long-term focus and industry clockspeed collectively affect innovativeness and proactiveness.

This research helps firms to develop entrepreneurial behavior operating under various task environment conditions.

This study applies the ABV of the firm and contributes to the area of firm-level EB, while prior studies have not implemented this perspective in investigating firm-level EB. Past studies have not applied the ABV of the firm to study EB, innovativeness and proactiveness either independently or collectively.

The sources of collagens and gelatins are recently being questioned because it sourced from porcine or non-halal slaughtered animals. There are also concerns regarding the transfer of diseases from animal sources of collagen to human users. This study aims to propose an alternative source of collagen using recombinant collagen-like protein (halal-based) and to analyze factors contribute to the probability of using this alternative source of collagen among consumers in Malaysia.

Survey data collected are tested empirically using statistical tools and logistic regression.

This study finds two important inferences. First, the probability consumers opt for the alternative source of collagen is significantly determined by age of consumers and the level of their incomes. The likelihood of the consumers to opt for this alternative source of collagen is higher among elderly and lower income consumers. Second, the probability of using this alternative source of collagen with the purpose to protect the marine life is higher among young and lower income consumers. Thus, marketing variations of a product using this alternative source of collagen that is targeted to high age bracket and low income group of consumers often sees as a good strategy as compared with a more generalized marketing strategy. The younger consumers are also among potential consumers whose concern is more on health without endangering marine species or biodiversity.

The scope of areas in this study is limited to Klang Valley (Selangor and Kuala Lumpur, Malaysia). The respondents are those staying and working in these areas regardless of citizenship and ethnicity.

This study is proposing a new and promising way for mass production of collagen using recombinant collagen-like protein. Collagen-like protein was found in bacteria, and it may represent an alternative biosynthetic collagen material which is expected to be an alternative of the existing sources which are non-halal and endanger biodiversity and ecosystem.

This paper aims to present the qualitative findings on students’ and teachers’ experiences in communicating and interacting with students and teachers from different ethnic backgrounds in the Malaysian vision schools initiative.

Face-to-face interviews were conducted involving 15 informants comprising of three headteachers, three teachers and nine students. The interviews centred on the informants’ experiences and views living and experiencing the reality of the vision schools which is comprising three major races; Malays, Chinese and Indians; which is represented by the three school types which are a national school, Chinese vernacular and Indian vernacular schools.

The interview data revealed that the intercultural communication in the vision schools had triggered intercultural understanding and awareness of cultural diversity in the schools. However, the interview data with experienced teachers showed some drawbacks of the intercultural dynamics at the school complex. Among the weaknesses were the absence of structured and formal training on intercultural and multicultural education, lack of trust and poor social skills which may have hindered effective intercultural communication from taking place.

This study presents the informants’ experiences and views on the reality of intercultural interaction among students and teachers in the context of the Malaysian vision school initiative.

Consumer Behavior.

This case is suitable to be used in advanced undergraduate and MBA/MSc level.

This case illustrates an animal shelter’s challenge pertaining to lack of awareness among individuals with regard to animal adoption and proper treatment toward animals. Brian Teoh, the founder of a local animal shelter “We Care For You (WCFY),” was really worried by observing the situation of the animals’ vulnerability as well as pet owners’ irresponsible behavior. Overpopulation in animal shelters is a common problem. The space of the shelter is limited and not enough to take more animals to take care unless existing animals are being adopted by the pet owners. Adoption is a way to give room for other animals to be taken by animal shelters. However, most of the individuals prefer to buy rather to adopt. Moreover, potential adopters are usually selective of the animal they intend to adopt by having criteria preferences for adoption. Brian was thinking how to make people aware about the animal right and proper treatment with animals and also how to make individuals aware about the necessity to adopt rather than purchasing them. He was drowned in deep thought. Although the situation seemed not so promising, he felt determined to work on this awareness-building issue.

This objective of this case is to:

• highlight the challenges faced by the animal shelters in order to make individuals aware of the importance of adopting animals rather than purchasing them from shops;

• emphasize the importance of using social media in disseminating information nationwide; and

• the necessity to educate people about the right treatment toward animals.

highlight the challenges faced by the animal shelters in order to make individuals aware of the importance of adopting animals rather than purchasing them from shops;

emphasize the importance of using social media in disseminating information nationwide; and

the necessity to educate people about the right treatment toward animals.

The purpose of this study is two-fold: classifying non-Muslim halal fashion buyers by applying quantitative techniques and identifying the persuading determinants of the non-Muslim women’ halal fashion buying behaviour (HFBB).

By adapting items from prior studies, a structured questionnaire was developed and distributed face-to-face to various Muslim fashion stores in Malaysia. After a one-month effort, 221 responses were obtained from non-Muslim consumers by using convenience sampling. Next, a clustering analysis was used to classify them from a contrasting perspective. Finally, regression and Andrew F. Hayes’s process procedures were applied to examine the three independent variables’ effect and the moderating variables.

The results revealed the characteristic behaviour of the non-Muslim women explicitly, which is related to their halal fashion purchasing decision. Based on the ANOVA results, there were different motives for buying halal fashion by non-Muslim women. Additionally, it was found that the most crucial determinants for non-Muslim’s HFBB are “cultural adaptation”, albeit, there is no substantial proof of a significant moderating effect of age and income on the consumers.

These discoveries are advantageous for halal fashion retailers and provide an appealing domain for further investigations in the context of the global halal study.

This study provided an idea for an untapped segment on the halal fashion sellers’ segmentation and positioning strategy. The study’s results suggested specific managerial and practical recommendation that the sellers can use to attract non-Muslim consumers.

This study was amongst the uncommon investigations within the halal fashion context that will enlighten the managers’ selling strategy on the most neglected market segment. The results of this study provided an empirical understanding of how to sell halal fashion to non-Muslim consumers.

The purpose of this paper is to examine the connectedness across a variety of Sukuk and conventional bond indices and the implications for optimal asset allocation for the period January 1, 2010–April 30, 2020.

The data set consists of five major Sukuk (Dow Jones Sukuk, Thompson Reuters BPA Malaysia Sukuk, Indonesia Government Sukuk, S&P MENA Sukuk and Tadawul Sukuk and Bonds Index) and five conventional bond indexes, one for developed (USA) and four for emerging markets (Malaysia, Indonesia, Africa and Qatar). This study investigates the connectedness and volatility spillover effects across the aforementioned indices, by following the Diebold and Yilmaz (2012) approach, based on the time-varying parameter vector autoregressive (TVP-VAR) model. In addition, this paper provides optimal hedge ratios and portfolio weights for investors.

The empirical results show that Sukuk and conventional bond markets are highly integrated and that total connectedness exhibits sensitivity to exogenous shocks. The Dow Jones and the Malaysian Sukuk indices are the primary shock transmitters to other markets. However, the weak volatility spillovers between the Dow Jones and conventional bonds suggest that opportunities for optimal asset allocation may in fact exist. The highest (lowest) hedging effectiveness can be achieved by taking a short position in Malaysian (Qatarian) bonds.

To the best of the knowledge, this is the largest sample taken into account to investigate the connectedness between Sukuk and conventional bonds.

The purpose of this study is to explore the awareness and willingness level of millennials in Indonesia towards cash waqf (cash endowment). Cash waqf has gained huge attention in Indonesia because of its flexibility, especially after the Majlis Ulama Indonesia (MUI) officially announcing in 2002 that cash waqf practices in the country are Sharīʿah-compliant. Millennials comprise 33.75% of the total Indonesian population. Therefore, it is vital to analyze cash waqf from an Indonesian perspective. This study provides vital information for all institutions that are concerned with the enhancement of cash waqf contributions in Indonesia.

Self-structured questionnaires were distributed in Java Island to collect the data. The data were examined by employing suitable statistical tools. Besides, post-interview fact-finding was conducted with cash waqf experts from different related institutions in Indonesia to reach a more in-depth understanding about cash waqf issues.

The results depict a high level of awareness about cash waqf among millennials in Indonesia. The results further reveal a lower willingness level to contribute to cash waqf of the sample population as compared to their level of awareness about cash waqf. Moreover, cash waqf promotions must focus on delivering a deeper understanding about the concept and how it differs from other types of Islamic philanthropy. The results suggest that waqf trustees in the country must be more transparent. Moreover, the Indonesian Waqf Board should implement stricter rules to monitor waqf trustees.

This research restricts the sample population to Indonesian Muslims who were born between 1980 and 2000.

As a Muslim-majority country, one would expect Indonesia to make much progress in cash waqf. By providing an explanatory understanding of willingness and awareness of cash waqf among Indonesians, this research can be helpful in designing proper educative marketing campaigns for future endowers to cash waqf activities to ensure cash waqf institutions provide efficient services. It is advisable to emphasize the transparency of waqf organizations. This will add to the nāz˙irs’ (waqf trustee) reputation, thereby boosting waqf's national shares by ensuring a proper allocation of cash waqf. The regulator should be more strict in monitoring nāz˙ir practices. For instance, it could include a periodic assessment of waqf entities.

This study is original in nature; there is no previous study that addresses the millennial’s perspective toward cash waqf in Indonesia. Hence, this study presents precious information for policy makers, practitioners and researchers.

This study aims to provide insights into management accounting changes (MACs) and potential roles of big data analytics (BDA) in accelerating the MACs in an Indonesian public hospital as a response towards the adoption of the diagnosis-related groups (DRG)-based payment system.

A mixed-method approach was used to collect and analyse data from a referral public hospital in Indonesia. First, a BDA simulation was carried out to reveal its usefulness in predicting and evaluating patient costs, and finally improving the cost recovery rate (CRR) of each DRG case. This part formulated and tested the mathematical models that predict patient cost, the CRR and determinants (length of stay/LOS, severity/SEV, patient age/AGE and gender/SEX). For this purpose, data of the top ten inpatient cases of 2018 were collected and analysed. Second, semi-structured interviews with senior staff and doctors were carried out to understand cost control strategies implemented in the hospital and the management and doctors’ perceptions regarding the application of tested mathematical models for cost control. Old institutional economics and new institutional sociology were used to gain insight about how and why management accounting practices changed in the hospital.

The findings show that the absence of detailed per-case/patient cost information has not only hindered further evolvement of MACs but also stimulate tensions between managerial and medical worlds in the studied Indonesian public hospital. The simulation of BDA in this study was not only discovering the determinants of case cost recovery but also enabling the prediction of CRR of patients immediately after admission. The application of BDA and casemix accounting in the hospital will potentially become catalysts of discussion and mutual learning between managerial and medical staff in controlling patient costs.

This paper provides a more comprehensive picture of the potential roles of BDA in cost control practices. The study assesses the feasibility of BDA application in the hospital and evaluates the potential roles and acceptance of BDA application by both management and doctors.