Journal articles on the topic 'Internationale financiën'

Most countries in the world are building a state system of financial control and control over international finances, taking into account the fundamental principles laid down in international legal sources and on the basis of world experience. The realization of the task of ensuring sustainable economic, social and political development of Ukraine requires further investigation of the problems of establishing effective control over international finances and initiating the reform process in this field, which can become a key element in the complex systemic transformations in the financial sphere and the construction of a new financial system of the state. We believe that Ukraine should look for the most important challenges of today, drawing on international experience in this field, with a view to its further use. The importance and importance of using foreign experience is also closely linked to the process of state integration into the world community and the implementation of international practice of financial control. Therefore, it is crucial for Ukraine to study foreign experience of financial control and to borrow appropriate experience in this field in order to improve the efficiency and effectiveness of the domestic financial control system. It should be noted that the global practice in the field of financial control is extremely voluminous and multifaceted, it has different approaches to the organization and implementation of control measures, most of which have been validated over time. N. Lazareva and GV Dmitrenko point out that the choice of a particular model is based on the relevant factors: the state of democratic development of society and the level of construction of civil society, the specifics of the distribution of powers between branches of government, the normalized form of government, historically accepted in the state form of government, historically the way of development of statehood and development of institute of financial control [2, p. 68; 3, p. 22]. Most countries in the world have gone a long way in finding ways to develop and build financial control. The highest financial control authorities in most countries of the world have endured a long period of searching for their effective functioning and implementation of really effective control measures. For example, the National Audit Office of Great Britain was formed in 1120, the Regular Audit Organization of Belgium - 1386, the General Chamber of Prussia - 1714, the Main Accountancy Chamber of the Principality of Warsaw - 1808, etc. [4, p. 127]. Such bodies were far from the current vision of public authorities in the area of financial control. However, they have become the prototype of the current institutions, with a defined range of tasks, functions, powers and goals for their implementation. Given the challenges and needs of today, the powers of such institutions and bodies have been expanded to control the cash provided or received in the form of international financial assistance. Unfortunately, historically Ukraine has been deprived of the possibility of gradually building state institutions in this area. Gaining independence in 1991 put the country in a position to address key challenges to economic development and the effective functioning of public authorities and government. Considering this fact, we consider that foreign experience in any sphere for Ukraine is the most valuable source of solving urgent problems, including the borrowing of the world practice of organization of financial control, control in the sphere of international finances and proper regulatory fixing of such mechanism. Keywords: international finance, international financial assistance, control over international finance in Ukraine.

ABSTRAK Penelitian ini bertujuan untuk memetakan penelitian-penelitian sebelumnya tentang audit syariah dan perannya dalam meningkatkan kepatuhan syariah di lembaga keuangan syariah (LKS). Penelitian ini juga menguraikan tantangan yang dihadapi oleh LKS dan solusi dalam mengimplementasikan audit syariah. Sebanyak 308 publikasi diperoleh dari database Google scholar, Emerald Insight, Research Gate, Crossref, Microsoft Academic and Pubmed yang diakses dengan perangkat lunak Publish or Perish (PoP) dalam kurun waktu 2008-2021. Studi ini menerapkan analisis bibliometrik menggunakan VOSviewer, yang mengubah metadata publikasi menjadi visualisasi sesuai dengan co-occurrence. Hasil penelitian ini menemukan bahwa audit syariah telah diterapkan di beberapa negara yang didominasi oleh Malaysia. Sebagian besar praktik audit syariah merupakan bagian dari fungsi audit internal. Audit syariah diidentifikasi sebagai mekanisme untuk memastikan kepatuhan syariah. Tantangan utama dalam pelaksanaan audit syariah antara lain: kurangnya kerangka dan standar audit syariah yang menyebabkan perselisihan di antara praktisi LKS, kurangnya auditor syariah yang berkualitas yang memiliki pengetahuan syariah yang memadai dan terlatih dengan baik, audit syariah dianggap menciptakan masalah inefisiensi. Peran komite tata kelola syariah dan dewan pengawas syariah direkomendasikan agar lebih optimal untuk memastikan efektivitas audit syariah. Penelitian ini memberikan pembahasan komprehensif tentang audit syariah, perannya dalam meningkatkan kepatuhan syariah, tantangan dan solusi yang ditawarkan belajar dari berbagai negara. Kata Kunci: Audit syariah, kepatuhan syariah, lembaga keuangan syariah, bibliometrik. ABSTRACT This study aimed to map out previous studies on sharia auditing and its role in improving sharia compliance in Islamic financial institutions (IFIs). It also outlined the challenges faced by IFIs and solutions in implementing shariah audit. A total of 308 publications were obtained from the Google scholar database, Emerald Insight, Research Gate, Crossref, Microsoft Academic and Pubmed which were accessed using the Publish or Perish (PoP) software in the 2008-2021 period. This study finds that sharia audits have been implemented in several countries, dominated by Malaysia. Most shariah audit practices are part from internal audit function of IFIs. Sharia audit is identified as a mechanism to assure shariah compliance. The main challenges in implementing sharia audit include: a lack of framework and standard of shariah audit that led to dispute among IFIs practitioners, a lack of qualified shariah auditors who have an adequate shariah knowledge and well trained , shariah audit identifed creating an efficiency issue. The role of the shariah governance committee and the shariah supervisory board may be optimized to ensure the effectiveness of shariah audit. This study provides a comprehensive discussion of shariah audit, its role in improving shariah compliance, challenges, and solutions offered learned from various countries. Keywords: Sharia audit, sharia compliance, Islamic financial institution, bibliometric. REFERENCES Abd Rahman, N., & Mastuki, N. (2019). Internal Shariah audit change: A conceptual paper. Journal of Muwafaqat, 2(April), 45–59. Abdul Rahman, A. R. (2010). Shari’ah audit for Islamic financial services: The needs and challenges. The Journal of Muamalat and Islamic Finance Research, 7(1), 133–145. Akbar, T., Mardian, S., & Anwar, S. (2015). Mengurai permasalahan audit syariah dengan analytical network process (ANP). Jurnal Akuntansi Dan Keuangan Islam, 2(2), 101–123. https://doi.org/10.35836/jakis.v3i2.32 Alahmadi, H. A., Hassan, A. F. S., Karbhari, Y., & Nahar, H. S. (2017). Unravelling shariah audit practice in Saudi Islamic Banks. International Journal of Economic Research, 14(15), 255–269. Alam, T., Aziz, H. A. A., & Iqbal, M. (2020). The current practice of IFI Shariah audit and what it ought to be evidence from Pakistan. Sci.Int, 32(4), 497–500. Alam, T., & Hassan, T. (2017). Competency of Shariah Auditors: Issues and Challenges in Pakistan. Journal of Internet Banking and Commerce, 22(2), 1-11. Algabry, L., Alhabshi, S. M., Soualhi, Y., & Othman, A. H. A. (2020). Assessing the effectiveness of internal Sharīʿah audit structure and its practices in Islamic financial institutions: A case study of Islamic banks in Yemen. Asian Journal of Accounting Research, 6(1), 2–22. https://doi.org/10.1108/AJAR-04-2019-0025 Ali, A., Ahmi, A., & Wan Ahmad, W. N. (2018). The current state of the internal audit research: A bibliometric analysis. Proceedings of the 5th International Conference on Accounting Studies (ICAS 2018), October, 108–113. Ali, N. A. M., Mohamed, Z. M., & Shahimi, S. (2015). Competency of shariah auditors in Malaysia: Issues and challenges. Journal of Islamic Finance, 4(1), 22–30. https://doi.org/10.12816/0024798 Alzeban, A. (2020). Internal audit as an antecedent of economic growth. Journal of Economic Studies, 48(7), 1267-1283. https://doi.org/10.1108/JES-08-2019-0350 Amir Husin, M. N., Zakaria, M. Z., Salleh, A. Z., Mochammad Sahid, M., Abdullah Saidi, H. ’Azeemi, Ab Rahman, M. F., Ab. Aziz, M. R., & Ab. Jalil, M. A. (2019). Ratification of shariah non-compliance issues: Solutions and its implementation in Islamic financial institutions-With Specific reference to tawarruq-based products and services. Graduate International Conference, Pascasarjana IAIN Bukittinggi, Sumatra Barat, November, 1–13. Antonio, M. S. (2001). Bank syariah dari teori ke praktek. Jakarta: Gema Insani. Antonio, M. S., Laela, S. F., & Jazil, T. (2020). Abu Zahrah’S maqasid sharia model as a performance measurement system. Jurnal Akuntansi Multiparadigma, 11(3), 519–541. https://doi.org/10.21776/ub.jamal.2020.11.3.30 Aprillianto, B., Roziq, A., Agustini, A. T., Sayekti, Y., & Jember, U. (2017). Praktik audit syariah dalam perspektif internasional. Prosiding Seminar Nasional Ekonomi dan Bisnis (SNAPER_EBIS 2017), 169-178. Arwani, A. (2018). Issues and challenges of shariah auditing in Islamic financial institutions and corporate governance compliance. Media Riset Akuntansi, Auditing & Informasi, 18(2), 169–186. https://doi.org/10.25105/mraai.v18i2.3008 Auda, J. (2008). Maqasid al syariah as philosophy of Islamic law. The international institute of Islamic thought. Baehaqi, A., & Suyanto, S. (2019). Audit internal lembaga keuangan syariah dalam perpektif al-hisbah. Jurnal Riset Keuangan Dan Akuntansi, 4(2), 15–24. https://doi.org/10.25134/jrka.v4i2.1694 Behrend, J., & Eulerich, M. (2018). Exploring the scientific landscape of internal audit research: A bibliometric analysis. SSRN Electronic Journal, July, 1–65. https://doi.org/10.2139/ssrn.3178362 Behrend, J., & Eulerich, M. (2020). Four decades of audit committee research: A bibliometric analysis (1977 – 2018). SSRN Electronic Journal, 1–46. https://doi.org/10.2139/ssrn.3496040 BNM-SGDP. (2019). Bank Negara Malaysia (Shariah Governance 2019). Bank Negara Malaysia. Retrieved from BNM/RH/PD 028-100, 1–22. Ciger, A. (2020). Audit quality: A bibliometric analysis (1981-2020). Scientific Annals of Economics and Business, 67(4), 473–494. https://doi.org/10.47743/saeb-2020-0031 Eck, N. J. Van, Waltman, L., Dekker, R., & Berg, J. Van Den. (2010). A comparison of two techniques for bibliometric mapping: Multidimensional scaling and VOS. Journal of the American Society for Information Science and Technology, 61(12), 2405–2416. https://doi.org/10.1002/asi.21421 Farida, F., & Dewi, V. S. (2018). Kompetensi auditor dan shariah compliance terhadap praktik audit syariah. Jurnal Analisis Bisnis Ekonomi, 16(1), 45–52. https://doi.org/10.31603/bisnisekonomi.v16i1.2130 Fauzi, A., & Supandi, A. F. (2019). Perkembangan audit syariah di Indonesia. Jurnal Istiqro, 5(1), 24. https://doi.org/10.30739/istiqro.v5i1.339 Fitriyani, N. I., & Kusnugroho, Y. A. (2021). Audit syariah dan audit konvensional: Bukti empiris di Indonesia. AFRE (Accounting and Financial Review), 4(1), 137–145. https://doi.org/10.26905/afr.v4i1.5642 Ghani, N. L. A., & Rahman, A. R. A. (2015). An analysis of Shari’ah audit practices in Islamic banks in Malaysia. Jurnal Pengurusan, 43, 107–118. Ghozali, M., Zeid, A. H., Prastyaningsih, I., & Syauqoti, R. (2020). The implementation of sharia compliance in the murabaha contract. 409(SoRes 2019), 479–481. https://doi.org/10.2991/assehr.k.200225.103 Haleem, A., Khan, M. I., Khan, S., & Jami, A. R. (2020). Research status in Halal: A review and bibliometric analysis. Modern Supply Chain Research and Applications, 2(1), 23–41. https://doi.org/10.1108/mscra-06-2019-0014 Hameed, S., & Ibrahim, M. (2005). The emerging issues on the objectives and characteristics of Islamic accounting for Islamic business organizations. Malaysian Accounting Review, 4(1), 75–92. Hanefah, M. M., Kamaruddin, M. I. H., Salleh, S., Shafii, Z., & Zakaria, N. (2020). Internal control, risk and Sharīʿah non-compliant income in Islamic financial institutions. ISRA International Journal of Islamic Finance, 12(3), 401–417. https://doi.org/10.1108/IJIF-02-2019-0025 Harande, Y. (2001). An investigation of the relationship using the literature of technology. Libri, 51, 124–127. Hassan, A. F. S., & Haridan, N. M. (2019). Shariah auditing and shariah compliance assurance in Malaysian Islamic Banks. Global Journal Al-Thaqafah, December, 61–72. Hassan, R. (2016). Shariah non-compliance risk and its effects on Islamic financial institutions. Al-Shajarah, 21(Special issue), 21–39. ICD - Thomson Reuters Islamic Finance Development Report 2021. (2021). Islamic finance development report (Issue 93 Islamic Banking 96 Takaful 98 Regulatory and Supervisory Framework 99 Talent). Isa, F., Ariffin, N., & Abidin, N. (2020). Shariah Audit practices in Malaysia: Moving forward. Journal of Islamic Finance (ISSN: 2289-2109 e-ISSN: 2289-2117), 9(2), 42–58. ISLAM, K. M. A., & BHUIYAN, A. B. (2021). Determinants of the effectiveness of internal shariah audit: Evidence from Islamic banks in Bangladesh. Journal of Asian Finance, Economics and Business, 8(2), 223–230. https://doi.org/10.13106/jafeb.2021.vol8.no2.0223 Islam, K. M. A., Sadekin, M. S., Rahman, M. T., & Chowdhury, M. A. H. (2021). The impact of shariah supervisory board and shariah audit committee on corporate social responsibility adoption at Islamic banks in Bangladesh. Journal of Asian Finance, Economics and Business, 8(3), 479–485. https://doi.org/10.13106/jafeb.2021.vol8.no3.0479 Islamic Financial Services Board. (2005). Guiding principles of risk management for institutions (Other than insurance institutions) offering only Islamic financial services. Islamic Financial Service Board, December, 1–36. https://www.ifsb.org/published.php Kamaruddin, M. I. H., & Hanefah, M. M. (2017). Enhancing shariah audit practices in Islamic financial institutions in Malaysia. Journal of Modern Accounting and Auditing, 13(11). https://doi.org/10.17265/1548-6583/2017.11.001 Karim, M. R., & Shetu, S. A. (2020). Shariah audit in Islamic financial institutions (IFIs): A literature review. BUFT Journal of Business & Economics (BJBE), 1, 45–66. Kasim, N., Sanusi, Z. M., Mutamimah, T., & Handoyo, S. (2013). Assessing the current practice of Auditing in Islamic Financial Institutions in Malaysia and Indonesia. International Journal of Trade, Economics and Finance, 4,6(January), 414–418. https://doi.org/10.7763/IJTEF.2013.V4.328 Khalid, A. A. (2020). Role of audit and governance committee for internal shariah audit effectiveness in Islamic banks. Asian Journal of Accounting Research, 5(1), 81–89. https://doi.org/10.1108/AJAR-10-2019-0075 Khalid, A. A., Haron, H., & Masron, T. A. (2018). Competency and effectiveness of internal Shariah audit in Islamic financial institutions. Journal of Islamic Accounting and Business Research, 9(2), 201–221. https://doi.org/10.1108/JIABR-01-2016-0009 Khalid, A. A., & Sarea, A. M. (2021). Independence and effectiveness in internal Shariah audit with insights drawn from Islamic agency theory. International Journal of Law and Management, 63(3), 332–346. https://doi.org/10.1108/IJLMA-02-2020-0056 Laela, S. F., Rossieta, H., Wijanto, S. H., & Ismal, R. (2018). Management accounting-strategy coalignment in Islamic banking. International Journal of Islamic and Middle Eastern Finance and Management, 11(4), 667–694. https://doi.org/10.1108/IMEFM-04-2017-0088 Laili, N., Ghani, A., Ariffin, N. M., Rahim, A., Rahman, A. (2019). The measurement of effective internal shariah audit function in Islamic financial institutions. International Journal of Economics, Management and Accounting, 27(1), 141–165. Lamboglia, R., Lavorato, D., Scornavacca, E., & Za, S. (2020). Exploring the relationship between audit and technology. A bibliometric analysis. Meditari Accountancy Research. https://doi.org/10.1108/MEDAR-03-2020-0836 Mardiyah, Q., & Mardian, S. (2015). Praktik audit syariah. Akuntabilitas, 8(1), 1–17. Martasari, L., & Mardian, S. (2015). Persepsi masyarakat terhadap penerapan sharia compliance pada bank syariah di kecamatan Barabai. Jurnal Dinamika Akuntansi Dan Bisnis, 2(1), 45–58. https://doi.org/10.24815/jdab.v2i1.3607 Md Helal Uddin, M. H. U. & M. M. H. (2013). An overview on the basics of Islamic audit. European Journal of Business and Management, 5(28), 9–18. Minarni, M. (2013). Audit syariah, dan tata kelola lembaga keuangan syariah. La_Riba, 7(1), 29–40. https://doi.org/10.20885/lariba.vol7.iss1.art3 Mohamad Puad, N. A., Abdullah, N. I., & Shafii, Z. (2020). Follow up in Shariah auditing: Multiple approaches by Takaful operators. International Journal of Islamic Economics and Finance Research, 3(1), 14–29. Mohd Ali, N. A., Shafii, Z., & Shahimi, S. (2020). Competency model for Shari’ah auditors in Islamic banks. Journal of Islamic Accounting and Business Research, 11(2), 377–399. https://doi.org/10.1108/JIABR-09-2016-0106 Muhammad, R. (2018). Shariah governance for Islamic banking: What can be learnt from Malaysia? Conference on Islamic Management Accounting and Economics, 1(1999), 111–123. Mulazid, A. S. (2016). Pelaksanaan sharia complience pada bank syariah (Studi kasus pada bank syariah mandiri, Jakarta). Madania, 20(1), 37–54. Nurcahyo, A., & Hudrasyah, H. (2017). The influence of halal awareness, halal certification, and personal societal purchase intention. Journal of Business and Management, 6(1), 21–31. Nurhasanah, N. (2013). Pengawasan Islam dalam operasional lembaga keuangan syariah. MIMBAR, Jurnal Sosial Dan Pembangunan, 29(1), 11. https://doi.org/10.29313/mimbar.v29i1.362 Nurhisam, L. (2016). Kepatuhan syariah (Sharia compliance) dalam Industri Keuangan Syariah. Jurnal Hukum IUS QUIA IUSTUM, 23(1), 77–96. https://doi.org/10.20885/iustum.vol23.iss1.art5 Omar, M. (2019). Issues and Challenges of Shariah Compliance Auditing in Islamic Financial Institution. Advanced International Journal of Banking, Accounting and Finance, 1(1), 13–24. https://doi.org/10.35631/aijbaf.11002 Oussii, A. A., & Boulila, N. (2020). Evidence on the relation between audit committee financial expertise and internal audit function effectiveness. Journal of Economic and Administrative Sciences, ahead-of-p(ahead-of-print). https://doi.org/10.1108/jeas-04-2020-0041 PricewaterhouseCoopers. (2011). Shariah Audit: Industry Insights. 1–28. Puneri, A., Chora, M., Ilhamiddin, N., & Benraheem, H. (2020). The Disclosure of Sharia Non-Compliance Income: Comparative Study between Full-fledged and Subsidiaries Malaysian Islamic Banks. JESI (Jurnal Ekonomi Syariah Indonesia), 9(2), 104. https://doi.org/10.21927/jesi.2019.9(2).104-117 Rahman, M. J. (2013). The current perception and practice of “Shariah Auditing” in Bangladeshi Islamic Banks. In Thesis MBA (Issue September). Rahman, N. A., Mastuki, N., Osman, M. R., & Kasim, N. (2020). Islamic legal maxim for Shari’ah audit in Islamic bank. Journal of Islamic Accounting and Business Research, 11(2), 457–471. https://doi.org/10.1108/JIABR-11-2017-0170 Ratu, M. K., & Meiriasari, V. (2021). Analisis perbandingan audit syariah pada lembaga keuangan Islam di Asia Tenggara (Studi literatur di Indonesia, Malaysia, Dan Brunei). Jurnal Proaksi, 8(1), 50–57. https://doi.org/10.32534/jpk.v8i1.1526 Rohmah, F., & Kusumo, R. W. (2020). Faktor-faktor yang mempengaruhi kualitas audit syariah pada perusahaan yang terdaftar di JII (Jakarta Islamic Index) tahun 2014-2018. The 11th University Research Colloquium 2020 Universitas ‘Aisyiyah Yogyakarta, 64–77. Salleh, S., Hanefah, M. M., & Shafii, Z. (2019). Shariah audit practices in Malaysian Islamic Banks: An Audit Expectation. Shariah Governance and Assurance in Islamic Financial Sectors, 113-145. Shafii, Z., Salleh, S., Zakaria, N., Hanefah, M. M., Mohd Ali, N. A., & Yunanda, R. A. (2014). Shariah audit certification contents: Views of regulators, shariah committee, shariah reviewers and undergraduate students. International Journal of Economics and Finance, 6(5). https://doi.org/10.5539/ijef.v6n5p210 Shafii, Z., Supiah, S., & Syahidawati, S. (2010). Management of shariah non-compliance audit risk in the Islamic financial institutions via the development of shariah compliance audit framework and shariah audit programme. Kyoto Bulletin of Islamic Area Studies, March, 14. Shah, S. A., Azhar, S. M., & Bhutto, N. A. (2019). Halal marketing: a marketing strategy perspective. Journal of Islamic Marketing, 11(6), 1641–1655. https://doi.org/10.1108/JIMA-11-2018-0211 Shahzad, M. A., Saeed, S. K., & Ehsan, A. (2017). Governance framework: Exploratory study of Islamic banks in Pakistan. Business & Economic Review, 9(1), 103–118. Sidiq, M. (2019). Panduan analisis bibliometrik sederhana. Journal Article, June. https://doi.org/10.13140/RG.2.2.15688.37125 Siswadi, I. (2013). Mengenal konsep penetapan kata kunci. Jurnal Pustakawan Indonesia, 12(2), 53–55. Syed Alwi Mohammed Sultan. (2007). A mini guide to shari’ah audit for Islamic financial institutions: A primer. Kuala Lumpur: CERT Publications Sdn. Bhd. Tanudjaja, I., & Kow, G. Y. (2018). Exploring bibliometric mapping in NUS using BibExcel and VOSviewer. IFLA WLIC Kuala Lumpur, 1–9. Widialoka, W., Hidayat, A. R., & Azib. (2016). Analisis pengaruh kepatuhan syariah (shariah compliance) terhadap dana pihak ketiga pada bank umum syariah di Indonesia periode tahun 2010-2015. Prosiding Keuangan Dan Perbankan Syariah, 2(2), 672–678. Wuttichindanon, S., & Issarawornrawanich, P. (2020). Determining factors of key audit matter disclosure in Thailand. Pacific Accounting Review, 32(4), 563–584. https://doi.org/10.1108/PAR-01-2020-0004 Yaacob, H., & Donglah, N. K. (2012). Shari’ah audit in Islamic financial institutions: The postgraduates’ perspective. International Journal of Economics and Finance, 4(12), 224–239. https://doi.org/10.5539/ijef.v4n12p224 Yahya, Y., & Mahzan, N. (2012). The role of internal auditing in ensuring governance in Islamic financial institution (IFI). 3rd International Conference on Business and Economic Research, March, 1634–1661. Yasoa’, M. R., Abdullah, W. A. W., & Endut, W. A. (2020). A comparative analysis between shariah audit and shariah review in Islamic banks in Malaysia: Practitioners’ perspective. Environment-Behaviour Proceedings Journal, 5(14), 195–200. https://doi.org/10.21834/ebpj.v5i14.2208 Yasoa, M. R., Amalina, W., Abdullah, W., Sultan, U., Abidin, Z., Endut, W. A., Sultan, U., & Abidin, Z. (2018). Shariah audit effectiveness in Islamic banks: A conceptual framework. Journal of Humanities, Language, Culture and Business (HLCB), 2(10), 12–19. Yazkhiruni, Y., Nurmazilah, M., & Haslida, A. H. (2018). A review of shariah auditing practices in ensuring governance in Islamic financial institutions (IFIs): A preliminary study. Advances in Social Sciences Research Journal, 5(7), 196–210. Yunas Ali, M., & Hassan, F. (2019). The study of potential shariah non-compliance risks in murabahah along with their risk management. Journal of Finance & Economics Research, 4(1), 44–58. https://doi.org/10.20547/jfer1904104 Yussof, S. A. (2013). Prospects of a shari’ah audit framework for Islamic financial institution in Malaysia. ICR Journal, 4(1), 80–102. https://doi.org/10.52282/icr.v4i1.493 Zahrah, M. A. (1997). Ushul fiqh. Darul Fikr. Zuhaili, W. (1997). Al-Fiqh al-islamy wa adilatuhu. Daar el-Fikr.

International academic opportunities have gained increased attention among students, faculty, and administration at American universities. It is important for agricultural students to have an awareness and understanding of agricultural policy and issues in the United States and other countries. Also, faculty who have personal and professional ties internationally are often the link for these students to engage in global experiences. This study used descriptive survey methodology to assess students (N = 773) and faculty (N = 85) at the University of Arkansas about their perceptions of international experiences, as well as what they saw as the most influential barriers and influencers to participating in international experiences. Students noted their parents (M = 3.30) as the most impactful influence for deciding whether or not to engage in an international experience, and cost (M = 3.92) was perceived as the most influential barrier to an international experience. Faculty noted money (84.2%) and time (80.7%) as barriers, and about one-half of the faculty wished to collaborate with institutions in Europe. Faculty perceived that institutional financial support should be provided to both faculty and students (74.1%). This study notes student influencers and barriers and faculty needs and provides recommendations for improving international learning experiences and opportunities for future research.

During the 1990s Croatia went through the process of transition to market economy mostly following the Washington Consensus policy guidelines. Since the period before the last global financial crisis, Croatia has shown almost no convergence to developed European Union member states and has been among the least developed ones. This paper examines the causes of Croatian development lag, while providing an overview of contemporary development policies and international production fragmentation trends that affected them. The paper points out to several important factors that shaped the Croatian development path. Expectations from foreign capital were overrated, as the foreign direct investment consisted mainly of brownfield investment in large monopolistic companies and was rarely directed to export-oriented sectors. Accession to the World Trade Organisation was followed by stronger growth of imports than exports and joining the European Union did not bring economic growth as fast as expected. Lack of industrial policy implementation has led Croatia to deindustrialisation and increasing importance of the tourism sector as a form of the Dutch disease.

ABSTRAK Lingkungan rumah tangga keluarga merupakan tempat pertama kali kita menghadapi persoalan ekonomi. Ketidakpastian ekonomi di satu sisi meningkatkan permintaan akan perencanaan keuangan. Penelitian ini akan berfokus pada mencari tahu faktor-faktor mikro keluarga muslim di Indonesia yang dapat mempengaruhi keputusan investasi khususnya saham. Penelitian ini menerapkan metode kuantitatif dengan instrumen data sekunder Indonesia Family Life Survey (IFLS) gelombang 5. Teknik analisis data yang digunakan adalah analisis regresi probit, teknik analisis yang dilakukan dalam regresi probit meliputi; uji kelayakan model, analisis koefisien determinasi (R2), dan uji hipotesis. Berdasarkan hasil penelitian ditemukan bahwa variabel variabel jumlah keluarga, pinjaman, usia, dan status pernikahan tidak berpengaruh secara signifikan terhadap probabilitas kepemilikan saham. Adapun variabel pendapatan, tingkat pendidikan, jenis kelamin dan financial worship memiliki hubungan positif dan signifikan terhadap probabilitas kepemilikan saham pada keluarga muslim di Indonesia. Diharapkan penelitian ini dapat bermanfaat bagi Otoritas Jasa Keuangan dan Bursa Efek Indonesia sebagai informasi tambahan dan bahan pertimbangan dalam pembenahan kebijakan mengenai peningkatan literasi manajemen keuangan keluarga dan kesejahteraan masyarakat di Indonesia.Kata Kunci: Kepemilikan Saham, Pendapatan, Tingkat Pendidikan, Jumlah Tanggungan Keluarga, Pinjaman, Usia, Jenis Kelamin, Status Pernikahan, Financial Worship. ABSTRACTThe family home environment is the first place we face economic problems. Economic uncertainty on the one hand increases the demand for financial planning. This study will focus on finding out the micro factors of Muslim families in Indonesia that can influence investment decisions, especially stocks. This study applies quantitative methods with secondary data instruments Indonesia Family Life Survey (IFLS) wave 5 The data analysis technique used is probit regression analysis, the analysis techniques carried out in probit regression include; model feasibility test, analysis of the coefficient of determination (R2), and hypothesis testing. Based on the results of the study, it was found that the variables of family size, loan, age, and marital status did not significantly influence the probability of stock ownership. The variables of income, education level, gender and financial worship have a positive and significant relationship to the probability of stock ownership in Muslim families in Indonesia. It is hoped that this research can be useful for the Otoritas Jasa Keuangan and the Bursa Efek Indonesia as additional information and consideration in reforming policies regarding increasing literacy in family financial management and community welfare in Indonesia.Keywords: Stock Ownership, Income, Education Level, Number of Dependents in the Family, Loans, Age, Gender, Marital Status, Financial Worship. DAFTAR PUSTAKAAhmed, H. (2016). Inclusive Islamic financial planning: A conceptual framework. International Journal of Islamic and Middle Eastern Finance and Management, 9(2), 170–180. https://doi.org/10.1108/mf.2008.00934jaa.001Anshori, M., & Iswati, S. (2009). Metode penelitian kuantitatif, edisi 1. Surabaya: Airlangga University Press.Badan Pengembangan dan Pembinaan Bahasa Kemendikbud RI. (2016). Kamus Besar Bahasa Indonesia. Jakarta: Kemendikbud RI.Badan Pusat Statistik. (n.d.). Jumlah anggota rumah tangga. Retrieved from https://sirusa.bps.go.id/sirusa/index.php/variabel/8096______. (2010). Penduduk menurut wilayah dan agama yang dianut Indonesia. Retrieved from https://sp2010.bps.go.id/index.php/site/tabel?tid=321Bogan, V. L. (2008). Stock market paticipation and the internet. Journal of Financial and Quantitative Analysis, 1(43), 191–221.______. (2015). Household asset allocation, offspring education, and the sandwich generation. American Economic Review, 105(5), 611–615. https://doi.org/10.1257/aer.p20151115Brounen, D., Koedijk, K. G., & Pownall, R. A. J. (2016). Household financial planning and savings behavior. Journal of International Money and Finance, 69, 95–107. https://doi.org/10.1016/j.jimonfin.2016.06.011Brown, S., Ghosh, P., & Taylor, K. (2016). Household finances and social interaction: Bayesian analysis of household panel data. Review of Income and Wealth, 62(3), 467–488. https://doi.org/10.1111/roiw.12174Bursa Efek Indonesia. (2020). Saham. Retrieved from https://www.idx.co.id/produk/saham/Cardak, B. A., & Wilkins, R. (2009). The determinants of household risky asset holdings: Australian evidence on background risk and other factors. Journal of Banking and Finance, 33(5), 850–860. https://doi.org/10.1016/j.jbankfin.2008.09.021Chang, C.-C., DeVaney, S. A., & Chiremba, C. (1999). Determinants of subjective and objective risk tolerance. Journal of Personal Finance, 3(3), 53–67.Chariri, A., & Ghozali, I. (2005). Teori akuntansi. Semarang: Universitas Diponegoro.CNN Indonesia. (2021). 180 juta umat muslim, baru 30 juta jadi nasabah bank syariah. Retrieved from https://www.cnnindonesia.com/ekonomi/20210210164446-78-604821/180-juta-umat-muslim-baru-30-juta-jadi-nasabah-bank-syariahCroson, R., & Gneezy, U. (2009). Gender differences in preferences. Journal of Economic Literature, 47(2), 448–474. DOI: 10.1257/jel.47.2.448Eagly, A. H., Beall, A. E., & Sternberg, R. J. (2013). The psychology gender. USA: Washington State University.Feng, X., Lu, B., Song, X., & Ma, S. (2019). Financial literacy and household finances: A bayesian two-part latent variable modeling approach. Journal of Empirical Finance, 51, 119–137. https://doi.org/10.1016/j.jempfin.2019.02.002Gao, M., & Fok, R. C. W. (2015). Demographics, family/social interaction, and household finance. Economics Letters, 136, 194–196. https://doi.org/10.1016/j.econlet.2015.09.027Ghozie, P. (2013). Make it happen!. Jakarta: PT Gramedia Pustaka Utama.Gutter, M. S., & Fontes, A. (2006). Racial differences in risky asset ownership: A two-stage model of the investment decision-making process. Journal of Financial Counseling and Planning, 17(2), 64–78.Gutter, M. S., Fox, J. J., & Montalto, C. P. (1999). Racial differences in investor decision making. Financial Services Review, 8(3), 149–162. https://doi.org/10.1016/s1057-0810(99)00040-2Halko, M., Kaustia, M., & Alanko, E. (2012). The gender effect in risky asset holdings. Journal of Economic Behavior and Organization, 83(1), 66–81. https://doi.org/10.1016/j.jebo.2011.06.011Hilman, L. (2013). Agama dan pelayanan sosial: Interpretasi dan aksi filantropi dalam tradisi muslim dan kristen di Indonesia, 9(2), 174–189.Huda, N., Rini, N., Mardoni, Y., & Putra, P. (2012). The analysis of attitudes, subjective norms, and behavioral control on muzakki’s intention to pay zakah. International Journal of Business and Social Science, 3(22), 271–279.Ikatan Akuntansi Indonesia. (2010). Pernyataan standar akuntansi keuangan 23. Jakarta: IAI.______. (2013). PSAK No. 1 penyajian laporan keuangan. Jakarta: IAI.Kementerian Agama RI. (2002). Al-Qur’an dan terjemahannya. Jakarta: Kemenag RI.Kieso, D. E., Weygandt, J. J., Warfield, T. D. (2012). Intermediate accounting, 14th edition. USA: Wiley.Mahkamah Konstitusi Republik Indonesia. (1974). Undang-Undang Republik Indonesia Nomor 1 Tahun 1974 tentang Perkawinan (Issue 2). Jakarta: MK RI.Mittra, S., Sahu, A. P., & Fischer, B. (2005). Practicing financial planning for professionals. USA: SAGE Publishing.Nadeau, R., Foucault, M., & Lewis-Beck, M. S. (2011). Assets and risk: A neglected dimension of economic voting. French Politics, 9(2), 97–119. https://doi.org/10.1057/fp.2011.5Noerhidajati, S., Purwoko, A. B., Werdaningtyas, H., Kamil, A. I., & Dartanto, T. (2020). Household financial vulnerability in Indonesia: Measurement and determinants. Economic Modelling, 96(March), 433-444. https://doi.org/10.1016/j.econmod.2020.03.028Otoritas Jasa Keuangan. (2019). Survei 2019 OJK: Indeks literasi dan inklusi keuangan meningkat. 1–6. Retrieved from https://www.ojk.go.id/id/berita-dan-kegiatan/siaran-pers/Pages/Siaran-Pers-Survei-OJK-2019-Indeks-Literasi-Dan-Inklusi-Keuangan-Meningkat.aspx______. (2021). Market update pasar modal syariah Indonesia. Retrieved from https://doi.org/10.1002/9781119196709.app1Papalia, R. D. E., Olds, S. W., & Feldman, R. D. (2009). Human Development. New York: McGraw-Hill.Rashid, N. K. A., Nasir, A., Anang, Z., & Alipiah, R. M. (2018). Determinants of muslim household basic needs consumption expenditures. Jurnal Ekonomi Malaysia, 52(1), 309–323. https://doi.org/10.17576/jem-2018-5201-23Suwardi, A. (2011). Modul stata: LPM, logit, dan probit model. Depok: Lab Komputasi Departemen Ilmu Ekonomi FEUI.Syahrial, M. (2011). Anakku maukah kau jadi pengusaha? Jakarta: Lentera Ilmu Cendekia.Wu, S., & Shen, W. (2017). The relationship between credit constraints and household risky assets. 1–23. Retrieved from http://www.diva-portal.org/smash/get/diva2:1127991/FULLTEXT01.pdfYao, R., & Hanna, S. D. (2005). The effect of gender and marital status on financial risk tolerance. Journal of Personal Finance, 4(1), 66–85.

The glaring deficiencies of the US sub-prime market in 2007 evolved through 2008 and 2009 into a fully blown global financial crisis (GFC), the worst since the Great Depression of the 1930s. That in turn has spawned sovereign debt crises in a number of European countries in 2010, most dramatically in Greece and Ireland. These events have prompted not only national responses, such as the austerity budgets that have been handed down by a large number of European governments including Greece, Spain and the UK, but also multilateral regulatory initiatives under the auspices of organisations such as the G202 and the International Monetary Fund (IMF). Governments across the world have felt compelled to hurl billions ofdollars into saving financial institutions from collapse, in some jurisdictions effectively the nationalisation of some banks. The regulatory landscape of the financial sector both nationally and internationally is being dramatically reshaped. This increasing regulatory activism of the state is clearly recognised and has received widespread support. What is less widely known is the increasing number of jurisdictions in recent years that are ramping up their levels of investment activity and the potential regulatory repercussions of larger staterelated pools of capital in international financial markets. This paper considers the issue of multilateral regulation of financial markets through the lens of Sovereign Wealth Funds (SWFs),3 discussing their evolution, especially the implications of their increasing size and prevalence in relation to developments in multilateral governance of the financial sector. The paper incorporates the findings of a number of semistructured interviews (n = 42) with SWF stakeholders in Australia, China, Norway, the UK and the US. Those interviewed include: SWF personnel, regulators (both national and international), analysts, bankers, brokers, fund managers, governance professionals, academics and financial journalists.

ABSTRAK Tujuan dari penelitian ini untuk mengetahui pengaruh dari adanya ukuran bank, umur bank, aktivitas sosial, dan probabilitas terhadap pengungkapan informasi inklusi keuangan di sektor perbankan pada bank pembiayaan rakyat syariah di Indonesia baik secara parsial maupun simultan. Model yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan metode kuantitaif, Aplikasi statistik yang digunakan program Eviews 12. Hasil Penelitian ini menggambarkan dalam parsial bahwa umur BPRS dan CRS memiliki pengaruh positif signifikan terhadap pengungkapan informasi inklusi keuangan, sedangkan dalan ukuran BPRS memiliki pengaruh negative signifikan, kemudian ROA berpengaruh negatif tidak signifikan terhadap pengungkapan informasi inklusi keuangan pada bank pembiayaan rakyat syariah di Indonesia. Namun, secara simultan ukuran BPRS, CRS, umur BPRS dan ROA memiliki pengaruh positif signifikan terhadap pengungkapan informasi inklusi keuangan pada bank pembiayaan rakyat syariah di Indonesia dalam periode 2016-2020. Adapun keterbatasan objek dalam penelitain hanya 32 dari 163 BPRS yang terdaftar di OJK. Penelitian ini diharapkan dapat menjadi evaluasi ataupun masukkan bagi regulator dan BPRS, jika pengungkapan informasi inklusi keuangan sebaiknya diterapkan secara transparan oleh seluruh BPRS, maka dapat meningkatkan reputasi dan kepercayaan dalan menggunakan layanan BPRS. Kata Kunci: ukuran bank, aktivitas sosial, umur bank, profitabilitas, pengungkapan informasi inklusi keuangan. ABSTRACT The purpose of this study was to determine the effect of the existence of bank size, bank age, social activity, and probability on the disclosure of financial inclusion information in the banking sector at Islamic Rural banks in Indonesia either partially or simultaneously. The model used in this study was panel data regression analysis with quantitative methods, statistical applications used by the author was the Eviews 12 program. The results of this study illustrate in partial terms that the age of IRB and CRS has a significant positive effect on disclosure of financial inclusion information, while the size of the IRB has a significant positive effect on the disclosure of financial inclusion information. significant negative, then ROA has no significant negative effect on the disclosure of financial inclusion information in Islamic Rural Banks in Indonesia. However, simultaneously the size of the IRB, CRS, the age of the IRB and ROA have a significant positive effect on the disclosure of financial inclusion information in Islamic Rural bank in Indonesia in the 2016-2020 period. As for the limitations of the object in the research, only 32 out of 163 IRB are registered with the Financial Service Authority. This research is expected to be an evaluation or input for regulators and IRB, if disclosure of financial inclusion information should be implemented transparently by all IRB, it can increase reputation and trust in using IRB services. Keywords: bank size, social activity, bank age, profitability, disclosure of financial inclusion information. REFERENCES Afrin, S., Haider, M.Z. & Islam, M.S. (2017). Impact of financial inclusion on technical efficiency of paddy farmers in Bangladesh. Agricultural Finance Review, 77(4), 484-505. https://doi.org/10.1108/AFR-06-2016-0058 Ali, M.M., Devi, A., Furqani, H. & Hamzah, H. (2020). Islamic financial inclusion determinants in Indonesia: an ANP approach. International Journal of Islamic and Middle Eastern Finance and Management, 13(4), 727-747. https://doi.org/10.1108/IMEFM-01-2019-0007 Alm El-Din, M.M., El-Awam, A.M., Ibrahim, F.M. & Hassanein, A. (2022). Voluntary disclosure and complexity of reporting in Egypt: The roles of profitability and earnings management. Journal of Applied Accounting Research, 23(2), 480-508. https://doi.org/10.1108/JAAR-09-2020-0186. Amari, M. & Anis, J. (2021). Exploring the impact of socio-demographic characteristics on financial inclusion: empirical evidence from Tunisia. International Journal of Social Economics, 48(9), 1331-1346. https://doi.org/10.1108/IJSE-08-2020-0527. Ascarya., Rahmawati, S., & Tanjung, H. (2016). Design and determine holistic financial inclusion index for baitul maal wat tamwil design and determine holistic financial inclusion index for baitul maal wat tamwil. Conference: 2nd International Conference on IPAFEM. Yogyakarta Babajide, A. A., Adegboye, F. B., & Omankhanlen, A. E. (2015). Financial Inclusion and Economic Growth in Nigeria. International Journal of Economics and Financial Issues, 5(3), 629–637. Bose, S., Saha, A., Khan, H. Z., & Islam, S. (2017). Non-financial disclosure and market-based firm performance: The initiation of financial inclusion. Journal of Contemporary Accounting & Economics, 13(3), 263–281. https://doi.org/10.1016/j.jcae.2017.09.006 Das, S. (2021). Pengungkapan informasi inklusi keuangan: Bukti empiris dari industri perbankan Bangladesh. Jurnal Global Bisnis, Ekonomi dan Manajemen, 11(1), 27-41. Fitriana, N. L., & Prastiwi, A. (2014). Faktor-faktor yang mempengaruhi luas pengungkapan sukarela dalam annual report. Diponegoro Journal of Accounting, 642-651. Griselda, I. A., Murhadi, WR., & Utami, M. (2020). Pengaruh tanggung jawab sosial perusahaan terhadap kinerja perusahaan sektor pertambangan yang tercatat di Bursa Efek Indonesia & Malaysia 2014-2018. Jurnal Kewirausahaan & Bisnis, 1(1), 21-30. Haldar, P. K., Rahman, S. M. M., Mia, S., Ahmed, F., & Bashawir, A. (2016). Assessing the role of corporate social responsibility practices of commercial banks in enhancing financial inclusion: A study on banking sector in Bangladesh. International Journal of Economics and Financial Issues, 6(4), 1778–1783. Hossain, M., & Hammami, H. (2009). Advances in accounting, incorporating advances in international accounting voluntary disclosure in the annual reports of an emerging country: The case of Qatar. International Journal of Cardiology, 25(2), 255–265. https://doi.org/10.1016/j.adiac.2009.08.002 Jaya, I. G. N. M., & Sunengsih, N. (2009). Kajian analisis regresi dengan data panel. Prosiding Seminar Nasional Penelitian. Universitas Negeri Yogyakarta. Nur, M., & Priantinah, D. (2012). Analisis faktor-faktor yang mempengaruhi pengungkapan corporate social responsibility di Indonesia (Studi empiris pada perusahaan berkategori high profile yang listing di Bursa Efek Indonesia). Nominal: Barometer Riset Akuntansi dan Manajemen, 1(2), 22-34. https://doi.org/10.21831/nominal.v1i2.996 Otoritas Jasa Keuangan. (2016). POJK Nomor 76/POJK.07/2016 tentang Peningkatan Literasi dan Inklusi Keuangan di Sektor Jasa Keuangan Bagi Konsumen dan/atau masyarakat. Rahmawati. (2020). Financial inclusion disclosure in Islamic microfinance: The case of baitul mal wa tamwil. In Enhancing Financial Inclusion through Islamic Finance, Volume 2 (pp. 137-160). Palgrave Macmillan. Ramzan, M., Amin, M., & Abbas, M. (2021). How does corporate social responsibility affect financial performance, financial stability, and financial inclusion in the banking sector? Evidence from Pakistan. Research in International Business and Finance, 55(August 2020). https://doi.org/10.1016/j.ribaf.2020.101314 Scaltrito, D. (2016). Voluntary disclosure in Italy: Firm-specific determinants an empirical analysis of Italian listed companies. EuroMed Journal of Business, 11(2), 272–303. https://doi.org/10.1108/EMJB-07-2015-0032 Sembiring, E. R. (2012). Pengaruh profitabilitas, leverage, struktur kepemilikan dan status perusahaan terhadap pengungkapan laporan keuangan pada perusahaan manufaktur di Indonesia. Diponegoro Journal of Accounting, 1(1), 238–247. Ullah, M.H. and Rahman, M.A. (2015), Corporate social responsibility reporting practices in banking companies in Bangladesh: Impact of regulatory change. Journal of Financial Reporting and Accounting, 13(2), 200-225. https://doi.org/10.1108/JFRA-05-2013-0038 Vo, D.H., Tran, N.P., Hoang, H.T.-T. and Van, L.T.-H. (2022), Do corporate social responsibility and bank performance matter for financial inclusion in Vietnam?, Journal of Asia Business Studies, 16(4), 639-651. https://doi.org/10.1108/JABS-11-2020-0462

ABSTRAKDigitalisasi perbankan dilakukan demi pemanfaatan teknologi sehingga melahirkan mobile banking yang dapat memperluas jangkauan layanan keuangan dan Inklusi keuangan menjadi penting untuk menunjukan seberapa besar jasa layanan keuangan yang telah dipakai dan digunakan oleh masyarakat. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh mobile banking dan keuangan inklusif terhadap kinerja keuangan bank Syariah di Indonesia. Penelitian ini memakai 11 sampel Bank Umum Syariah dan diuji menggunakan Regresi Data Panel dengan variable independent keuangan inklusi yang diukur dengan ROA, ROE, dan BOPO. Hasilnya didapatkan bahwa mobile banking berpengaruh terhadap kinerja keuangan bank Syariah dan keuangan inklusi berpengaruh terhadap kinerja keuangan yang di proksikan dengan Dana Pihak ketiga dan Jaringan kantor namun Pembiayaan tidak berpengaruh terhadap kinerja keuangan. Bagi Regulator, agar menedukasi atau memberikan penyuluhan tentang literasi dan inklusi keuangan untuk masyarakat Indonesia agar masyarakat merasakan manfaat dari layanan keuangan perbankan. Bagi bank umum Syariah, agar memperluas jaringan mobile banking secara maksimal sehingga dapat meningkatkan kinerja keuangan bank Syariah di Indonesia dan menjadi pertimbangan bagi para manajemen untuk melakukan investasi di mobile banking untuk meningkatkan profitabilitas bank Syariah secara jangka Panjang. Kata Kunci: Mobile Banking, Keuangan Inklusi, Kinerja Keuangan. ABSTRACTDigitalization of banking is done for the use of technology so as to give birth to mobile banking that can expand the reach of financial services and financial inclusion becomes important to show how much financial services have been used and used by the public. This study aims to test and analyze the influence of mobile banking and inclusive finance on the financial performance of Sharia banks in Indonesia. This study used 11 samples of Sharia Commercial Banks and tested using Regression Data Panel with independent financial inclusion variables as measured by ROA, ROE, and BOPO. The result was obtained that mobile banking affects the financial performance of Sharia banks and financial inclusion affects the financial performance proxies with third party funds and office networks but financing has no effect on financial performance. For regulators, in order to educate or provide counseling on financial literacy and inclusion for the people of Indonesia so that the public can feel the benefits of banking financial services. For Sharia commercial banks, in order to expand the mobile banking network to the maximum so as to improve the financial performance of Sharia banks in Indonesia and be a consideration for management to invest in mobile banking to improve the profitability of Sharia banks in the long term. Keywords: Mobile Banking, Financial Inclusion, Bank Performance. DAFTAR PUSTAKAAgustiningsih, F. (2017). Analisis perbandingan dana pihak ketiga, biaya operasional terhadap pendapatan operasional, profitabilitas, likuiditas sebelum dan sesudah penerapan laku pandai (Branchless banking) pada bank BUMN periode 2013-2017. Prosiding Manajemen, 5(2), 1239-1344. http://dx.doi.org/10.29313/.v0i0.18546Ahamed, M. M., & Mallick, S. K. (2019). Is financial inclusion good for bank stability? International evidence. Journal of Economic Behavior and Organization, 157, 403–427. https://doi.org/10.1016/j.jebo.2017.07.027Ahyar, M. K. (2019). Analisis pengaruh inklusi perbankan syariah terhadap pembiayaan UMKM sektor halal di Indonesia. Al-Tijary, 5(1), 19–36. https://doi.org/10.21093/at.v5i1.1716Ali, H., Abdullah, R., & Zaki Zaini, M. (2019). Fintech and its potential impact on Islamic banking and finance industry: A case study of Brunei Darussalam and Malaysia. International Journal of Islamic Economics and Finance (IJIEF), 2(1), 73–108. https://doi.org/10.18196/ijief.2116Ali, M. M., Devi, A., Furqani, H., & Hamzah, H. (2020). Islamic financial inclusion determinants in Indonesia: an ANP approach. International Journal of Islamic and Middle Eastern Finance and Management, 13(4), 727–747. https://doi.org/10.1108/IMEFM-01-2019-0007Azwar, A. A. (2017). Analisis empiris inklusifitas keuangan syariah di Indonesia. Jurnal BPPK: Badan Pendidikan Dan Pelatihan Keuangan, 10(1), 1–21. https://doi.org/10.48108/jurnalbppk.v10i1.21Brigham, E. F. dan J. F. H. (2001). Manajemen keuangan. Jakarta: Erlangga.Buse, S., & Buse, S. (2007). Mobile Services in Banking Sector: The Role of Innovative Business Solutions in Generating Competitive Advantage. Proceedings of the International Research Conference on Quality, Innovation and Knowledge Management, 886-894.Chatterjee, A. (2020). Financial inclusion, information and communication technology diffusion, and economic growth: a panel data analysis. Information Technology for Development, 26(3), 607–635. https://doi.org/10.1080/02681102.2020.1734770Del Gaudio, B. L., Porzio, C., Sampagnaro, G., & Verdoliva, V. (2020). How do mobile, internet and ICT diffusion affect the banking industry? An empirical analysis. European Management Journal, 39(3), 327-332. https://doi.org/10.1016/j.emj.2020.07.003Deyoung, R., Lang, W. W., & Nolle, D. L. (2007). How the Internet affects output and performance at community banks. Journal of Banking & Finance, 31(4), 1033–1060. https://doi.org/10.1016/j.jbankfin.2006.10.003Mastuti, D. F. A., & Indriyani, F. (2021). Peran mobile banking dan keuangan inklusi terhadap peningkatan profitabilitas perbankan syariah di indonesia. Bulletin of Management & Business, 2(1), 25–37.Global Findex. (2018). The little data book on financial inclusion 2018. Washington DC: Worldbank.Hajhashem, M., & Khorasani, A. (2015). Demystifying the dynamic of disruptive innovations in markets with complex adoption networks: From encroachment to disruption. International Journal of Innovation and Technology Management, 12(5), 1–22. https://doi.org/10.1142/S0219877015500224Hanivan, H., & Nasrudin, N. (2019). A financial inclusion index for Indonesia. Buletin Ekonomi Moneter Dan Perbankan, 22(3), 351–366. https://doi.org/10.21098/bemp.v22i3.1056Harelimana, J. B. (2018). Impact of mobile banking on financial performance of Unguka microfinance bank Ltd, Rwanda. Journal of Harmonized Research in Management, 4(1), 26. https://doi.org/10.30876/johr.4.1.2018.26-40Hernando, I., & Nieto, M. J. (2006). Is the Internet delivery channel changing banks’ performance ? The case of Spanish banks. Journal of Banking & Finance, 31(4), 1083-1099. https://doi.org/10.1016/j.jbankfin.2006.10.011Hidayati, A. N. (2016). Pengaruh inflasi, bi rate dan kurs terhadap profitabilitas bank syariah di Indonesia. An-Nisbah: Jurnal Ekonomi Syariah, 1(1), 72-97. https://doi.org/10.21274/an.2014.1.1.72-9746.Kara, M. (2008). Konstribusi pembiayaan perbankan syariah terhadap pengembangan usaha mikro, kecil, dan menengah. Ahkam: Jurnal Ilmu Syariah, 13(2), 315–322.Karjaluoto, H., Hepola, J., & Lepp, M. (2020). Is it all about consumer engagement ? Explaining continuance intention for utilitarian and hedonic service consumption. Journal of Retailing and Consumer Services, 57(April). https://doi.org/10.1016/j.jretconser.2020.102232Lashitew, A. A., van Tulder, R., & Liasse, Y. (2019). Mobile phones for financial inclusion: What explains the diffusion of mobile money innovations? Research Policy, 48(5), 1201–1215. https://doi.org/10.1016/j.respol.2018.12.010Laukkanen, T., Sinkkonen, S., Kivijärvi, M., & Laukkanen, P. (2007). Innovation resistance among mature consumers. Journal of Consumer Marketing, 24(7), 419–427. https://doi.org/10.1108/07363760710834834Margaretha, F. (2015). Dampak electronic banking. Jurnal Keuangan Dan Perbankan, 19(3), 514–524.Nila, J., & Mustika, Noor Mifrahi Achmad, T. (2017). Faktor-faktor yang mempengaruhi deposito mudharabah pada bank syariah di Indonesia. Jurnal Ekonomi dan Keuangan Islam, 3(1). https://doi.org/10.20885/jeki.vol3.iss1/art5Ouma, S. A., Odongo, T. M., & Were, M. (2017). Mobile financial services and financial inclusion: Is it a boon for savings mobilization? Review of Development Finance, 7(1), 29–35. https://doi.org/10.1016/j.rdf.2017.01.001Reuters, T. and D. (2018). Your gateway into the Islamic economy. An Inclusive, Ethica, Economy,Global Islamic Economy Report 2018/19. http://www.gifr.net/gifr2013/ch_13.PDFSarah, H. (2013). Dampak branchless banking terhadap kinerja keuangan PT Bank Muamalat Indonesia. Al-Muzara'ah, 3(2), 136-157. https://doi.org/10.29244/jam.3.2.136-157Sarma, M. (2015). Measuring financial inclusion. Economics Bulletin, 35(1), 604–611.Shaikh, I. M., Qureshi, M. A., Noordin, K., Shaikh, J. M., Khan, A., & Shahbaz, M. S. (2020). Acceptance of Islamic financial technology (FinTech) banking services by Malaysian users: an extension of technology acceptance model. Foresight, 22(3), 367–383. https://doi.org/10.1108/FS-12-2019-0105Siddik, N. A., Sun, G., Kabiraj, S., Shanmugan, J., & Yanjuan, C. (2016). Impacts of e-banking on performance of banks in a developing economy: Empirical evidence from Bangladesh. 17(6), 1066–1080. https://doi.org/10.3846/16111699.2015.1068219Sinambela, E., & Rohani. (2017). Pengaruh penyediaan layanan internet banking terhadap kinerja keuangan perbankan di Bursa Efek Indonesia. Forum Keuangan Dan Bisnis Indonesia (FKBI), 6, 87–94. http://fkbi.akuntansi.upi.edu/Umar, A. I. (2017). Index of Syariah Financial Inclusion in Indonesia. Buletin Ekonomi Moneter Dan Perbankan, 20(1), 99–126. https://doi.org/10.21098/bemp.v20i1.726Vo, D. H., Nguyen, N. T., & Thi-Hong Van, L. (2020). Financial inclusion and stability in the Asian region using bank-level data. Borsa Istanbul Review. https://doi.org/10.1016/j.bir.2020.06.003World Bank. (2018). World bank report 2018. Washington DC: World Bank.

Ever since its independence, Venezuela has based its economy on the manufacturing and export of a single product. In the 19th century, those products were cocoa and coffee beans, which were replaced by oil in the 20th century. This led to the Dutch disease which harmed other sectors of the economy, so the often corrupt governments bought social peace with socialist policies and government spending. During the 1980s, the first significant plunge in oil prices in the 20th century forced the Venezuelan government to conduct liberal reforms in order to receive assistance from the International Monetary Fund. These led to a significant decline in the standard of living and GDP, as well as, mass protests. Due to the popular discontent, the 1998 presidential elections were won by Hugo Chavez, a former military officer and the leader of the failed coup, who used the rebound in oil prices to start socialist reforms and economic recovery. Expropriations of privately owned assets and price controls weakened the domestic economy and led to inflation, while the rise in government spending strained the public finances. The big drop in oil price in 2014 caused the collapse of Venezuelan economy as well as social and political crisis. The data used in making this paper is from the Venezuelan government and its departments and institutes, as well as from the United Nations, the World Bank, other organisations and Venezuelan and foreign newspapers and web portals.

The objective of this paper is to analyse determinants that influence implementation of accounting standards for Islamic Financial Institutions (IFIs) by examining the history of accounting standards and two different contexts as applied to IFIs in the United Kingdom and Indonesia. The paper explores available texts and literature mainly from international journals and textbooks. Employing the Ibn Khaldun perspective, this study analyses two determinants i.e. institutional setting that may be suitable in the context of the United Kingdom, and accounting needs in the case of Indonesia. The research shows the determinants are well fitted with interdisciplinary characters of Ibn Khaldun model of civilization i.e. G = f(S, N, W, j and g). This explains the political authority (G) which is influenced concurrently by factors such as the direction of Shari’ah (S), the role of people (N), the use of wealth (W), the development of a country (g), and the promotion of justice (j) leads a civilized society. This paper has practical significance for accounting standard setters in the Islamic finance industry and policy makers, for understanding the environmental determinant perspective of the country and using this perspective for positioning important aspect in accounting standard setting, developing policies; and articulating procedures to maximize development of Islamic finance.

n the wake of the 2008 financial crisis, international financial institutions have changed their views on the benefits of capital account liberalization and the management of capital flows. The International Monetary Fund (IMF) began to publicly express support for what have traditionally been referred to as “capital controls.” The impacts of restrictions on capital flows have, unfortunately, still not been established, and capital controls create distortions if they remain in place indefinitely. The present study uses quarterly data on capital controls in 25 emerging economies over the period between 2000 and 2016. Through an examination of a panel vector autoregressive (PVAR) with variance decomposition and impulse-response functions analysis, the study provides further evidence of some domestic effects of restrictions on capital flows. The results show that restrictions were more effective following the 2008 financial crisis and allowed for more monetary policy autonomy and exchange rate stability. Unexpectedly, the findings do not show any significant impact on international reserves accumulation. The study highlights the necessity of following the international financial organizations’ guidelines to well manage external capital flows and to better coordinate macroeconomic policies in the hope of finding an optimal policy mix.

The COVID-19 pandemic and related disruptions have not only affected university students’ learning and academic outcomes, but also other issues, such as food security status, mental health and employment. In Australia, international students faced additional pressures due to sudden border closures and lack of eligibility for government-provided financial support. This study explored the experiences of domestic and international university students residing in Australia during the early stages of the COVID-19 pandemic across a range of outcomes. A cross-sectional online survey was conducted between July and September 2020 at Macquarie University in Sydney, Australia. The online survey included food insecurity status, mental health (psychological distress), disruptions to study, employment and sleep. A total of 105 students (n = 66 domestic and n = 39 international) completed the survey. Respondents reported having food insecurity (41.9%) and psychological distress (52.2%, with high and very high levels), with international students reporting significantly higher food insecurity (OR = 9.86 (95% CI 3.9–24.8), p < 0.001) and psychological distress scores (t(90) = 2.68, 95% CI: 1.30 to 8.81, p = 0.009) than domestic students. About one quarter of all respondents reported disruptions to study and employment status around the time of the survey. When asked what government support should be provided for international students, ‘financial aid’ was the most frequently suggested form of support. This research may help governments and educational institutions design appropriate support, particularly financial and psychological, for both international and domestic university students.

ABSTRAK Penurunan profit bisnis kecil akibat implikasi ekonomi pasca pandemi COVID-19. Persoalan struktur permodalan menjadi kendala dalam mempertahankan dan meningkatkan usahanya secara terus menerus seiring kerubahan zaman. Koperasi Syariah sebagai salah satu lembaga keuangan Islam yang keislaman lebih dekat secara eksistensi maupun teritorial dengan masyarakat tingkat bawah sehingga menjadi alternatif pengembangan usaha masyarakat secara syariah sesuai persyaratan yang diberikan. Studi ini bertujuan untuk untuk menganalisis pengaruh literasi keuangan syariah dalam sikap, pengaruh sosial dan self-efficacy terhadap perilaku pemanfaatan produk koperasi syariah di Indonesia. Studi kuantitatif survey online dengan melibatkan 280 calon anggota koperasi syariah yang membutuhkan pembiayaan dan merupakan pemilik UMKM dijalankan dengan teknik analisis SEM PLS. Hasil studi menunjukkan pengaruh literasi keuangan terhadap sikap, pengaruh sosial dan self-efficacy lalu dilanjutkan arah jalur dukungan hipotesis terhadap niat untuk memilih Koperasi Syariah sebagai solusi kebutuhan finansial UMKM ditemukan. Strategi manajerial khususnya pemasaran dikembangkan dengan mempertimbangkan efek sikap positif, pengaruh sosial dan efikasi diri calon anggota sebagai pemilik bisnis atau produk keuangan syariah yang akan mereka tawarkan kepada pelanggan mereka akan berkontribusi pada pertumbuhan sektor UMKM khususnya UMKM Generasi Millenial dan UMKM Hijau di Indonesia melalui upaya promosi dan kerjasama. Kata Kunci: ASE Model, Ekonomi Islam, Koperasi Syariah, Pemberdayaan, UMKM. ABSTRACT The decline in small business profits due to the post-COVID-19 pandemic economy. The issue of capital structure is an obstacle in maintaining and increasing development continuously in line with the changing times. Sharia cooperatives as one of the Islamic financial institutions are closer in existence and territorially to the lower level of society so that they become an alternative for community business development in accordance with the requirements given. This study aims to analyze the effect of Islamic financial literacy on attitudes, social influence and self-efficacy on the application of Islamic cooperative products in Indonesia. Quantitative study of online surveys involving 280 prospective members of Islamic cooperatives who need financing and are MSME owners carried out with the PLS SEM analysis technique. The results of the study show the effect of financial literacy on attitudes, social influence and self-efficacy, then choosing the direction of hypothesis support for the intention to find Islamic Cooperatives as a solution to the financial needs of MSMEs. Managerial strategies especially marketing that are developed taking into account the effects of positive attitudes, social influence and self-efficacy of prospective members as owners or Islamic financial products that they will offer to their customers will increase the growth of the MSME sector, especially Millennial Generation MSMEs and Green MSMEs in Indonesia through promotional efforts and cooperation. Keywords: ASE Model, Islamic Economics, Sharia Cooperatives, Empowerment, MSMEs. REFERENCES Abourrig, A. (2021). Social influence in predicting Islamic banking acceptance: Evidence from Morocco. International Journal of Accounting, Finance, Auditing, 2(2), 42–56. https://doi.org/10.5281/zenodo.4641472 Ajzen, I. (1991a). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T Ajzen, I. (1991b). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T Al-Awlaqi, M. A., & Aamer, A. M. (2022a). Islamic financial literacy and Islamic banks selection: an exploratory study using multiple correspondence analysis on banks’ small business customers. International Journal of Emerging Markets. https://doi.org/10.1108/IJOEM-09-2021-1354 Al-Awlaqi, M. A., & Aamer, A. M. (2022b). Islamic financial literacy and Islamic banks selection: an exploratory study using multiple correspondence analysis on banks’ small business customers. International Journal of Emerging Markets. https://doi.org/10.1108/IJOEM-09-2021-1354 Albaity, M., & Rahman, M. (2019). The intention to use Islamic banking: An exploratory study to measure Islamic financial literacy. International Journal of Emerging Markets, 14(5), 988–1012. https://doi.org/10.1108/IJOEM-05-2018-0218 Albashir, W. A., Zainuddin, Y., Krupasindhu Panigrahi, S., & Pahang, M. (2018). The acceptance of Islamic banking products in Libya: A theory of planned behavior approach. International Journal of Economics and Financial Issues, 8(3), 105–111. Ali, H. (2019). Purchase decision and repurchase models: Product quality and process analysis (Case study of house ownership credit financing in permata sharia bank Jakarta). Scholars Bulletin, 05(09), 526–535. https://doi.org/10.36348/sb.2019.v05i09.006 Atal, N. U., Iranmanesh, M., Hashim, F., & Foroughi, B. (2022). Drivers of intention to use Murabaha financing: religiosity as moderator. Journal of Islamic Marketing, 13(3), 740–762. https://doi.org/10.1108/JIMA-07-2019-0147 Berakon, I., Aji, H. M., & Hafizi, M. R. (2022). Impact of digital Sharia banking systems on cash-waqf among Indonesian Muslim youth. Journal of Islamic Marketing, 13(7), 1551–1573. https://doi.org/10.1108/JIMA-11-2020-0337 Budiono, A. (2017). Penerapan prinsip syariah pada lembaga keuangan syariah. Law and Justice, 2(1), 54–65. https://doi.org/10.23917/laj.v2i1.4337 Cristea, M., & Gheorghiu, A. (2016). Attitude, perceived behavioral control, and intention to adopt risky behaviors. Transportation Research Part F: Traffic Psychology and Behaviour, 43, 157–165. https://doi.org/10.1016/j.trf.2016.10.004 Daradkah, D., Aldaher, A. A., & Shinaq, H. R. (2020). Islamic financial literacy: Evidence from Jordan. Transition Studies Review, 27(2), 109–123. https://doi.org/10.14665/1614-4007-27-2-009 De Vries, H., & Mudde, A. N. (1998a). Predicting stage transitions for smoking cessation applying the attitude-social influence-efficacy model. Psychology and Health, 13(2), 369–385. https://doi.org/10.1080/08870449808406757 De Vries, H., & Mudde, A. N. (1998b). Predicting stage transitions for smoking cessation applying the attitude-social influence-efficacy model. Psychology and Health, 13(2), 369–385. https://doi.org/10.1080/08870449808406757 Dewi, M. K., & Ferdian, I. R. (2021). Enhancing Islamic financial literacy through community-based workshops: a transtheoretical model. Journal of Islamic Accounting and Business Research, 12(5), 729–747. https://doi.org/10.1108/JIABR-08-2020-0261 Dietrich, A. M., Kuester, K., Müller, G. J., & Schoenle, R. (2022). News and uncertainty about COVID-19: Survey evidence and short-run economic impact. Journal of Monetary Economics, 129, S35–S51. https://doi.org/10.1016/j.jmoneco.2022.02.004 Duong, T., & Duc Le, N. (2021). PLS-SEM approach in measuring the impact of influencing factors on user’s perceived security and trust in e-payment – The case of rural areas in Vietnam. International Journal of Scientific and Research Publications (IJSRP), 11(4), 357–364. https://doi.org/10.29322/ijsrp.11.04.2021.p11249 Dwi Hernanik, N., & Pratikto, H. (2022). Religiusity and bank products and their relationship with decision making in micro small medium business funding in PT Bank Muamalat Indonesia. International Journal of Science, Technology & Management, 3(4), 1202–1210. https://doi.org/10.46729/ijstm.v3i4.532 Etikan, I. (2016). Comparison of Convenience Sampling and Purposive Sampling. American Journal of Theoretical and Applied Statistics, 5(1), 1. https://doi.org/10.11648/j.ajtas.20160501.11 Farrell, L., Fry, T. R. L., & Risse, L. (2016). The significance of financial self-efficacy in explaining women’s personal finance behaviour. Journal of Economic Psychology, 54, 85–99. https://doi.org/10.1016/j.joep.2015.07.001 Fauzi, R. U. A., Saputra, A., & Ningrum, I. I. P. (2022). The effect of religiosity, profit and loss sharing, and promotion on consumer intention to financing in Islamic bank toward trust as an intervening variable. Jurnal Studi Ekonomi Dan Bisnis Islam, 8(1), 1–14. Fessler, P., Silgoner, M., & Weber, R. (2020). Financial knowledge, attitude and behavior: Evidence from the Austrian survey of financial literacy. Empirica, 47(4), 929–947. https://doi.org/10.1007/s10663-019-09465-2 Firdaus, M. S. (2022). Pemberdayaan pesantren melalui pendirian koperasi syariah dalam meningkatkan ekonomi masyarakat empowering islamic boarding school through the establishment of sharia cooperatives in imroving the economy community koperasi simpan pinjam pembiayaan syariah. ALMUJTAMAE: Jurnal Pengabdian Masyarakat, 2(1), 29–36. https://doi.org/10.30997/almujtamae.v2i1.2952 Gijsbers, B., Mesters, I., Knottnerus, J. A., & Van Schayck, C. P. (2006a). Factors associated with the initiation of breastfeeding in asthmatic families: The attitude–social influence–self-efficacy model. Breastfeeding Medicine, 1(4), 236–246. https://doi.org/10.1089/BFM.2006.1.236 Gijsbers, B., Mesters, I., Knottnerus, J. A., & Van Schayck, C. P. (2006b). Factors associated with the initiation of breastfeeding in asthmatic families: The attitude–social influence–self-efficacy model. Breastfeeding Medicine, 1(4), 236–246. https://doi.org/10.1089/BFM.2006.1.236 Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2–24. https://doi.org/10.1108/EBR-11-2018-0203 Hair, J., Hollingsworth, C. L., Randolph, A. B., & Chong, A. Y. L. (2017). An updated and expanded assessment of PLS-SEM in information systems research. Industrial Management and Data Systems, 117(3), 442–458. https://doi.org/10.1108/IMDS-04-2016-0130 Hair Jr., J. F., Matthews, L. M., Matthews, R. L., & Sarstedt, M. (2017). PLS-SEM or CB-SEM: updated guidelines on which method to use. International Journal of Multivariate Data Analysis, 1(2), 107. https://doi.org/10.1504/ijmda.2017.10008574 Hakim, L., & Kurnia, A. (2022). Tafsir riba di media sosial perspektif Roy Shakti dan Arli Kurnia. EKOMA: Jurnal Ekonomi, Manajemen, Akuntansi, 1(2), 312–325. Hartono, H., & Ardini, R. (2022). The effect of opportunity recognition and organization capability on SME performance in Indonesia moderated by business model innovation. The Winners, 23(1), 35–41. https://doi.org/10.21512/tw.v23i1.6932 Hasanah, U., & Lubis, S. D. (2022). Penerapan asas kebebasan berkontrak dalam akad pembiayaan mudharabah pada bank syariah Indonesia kantor cabang pembantu Asahan. Taqmin: Jurnal Syariah Dan Hukum, 11(1), 81–92. https://doi.org/10.37893/jbh.v11i1.683 Hayati, S. R. (2019). Strategi bank syariah dalam meningkatkan literasi keuangan syariah pada masyarakat (Studi Kasus pada BPRS Madina Mandiri Sejahtera). JESI (Jurnal Ekonomi Syariah Indonesia), 8(2), 129. https://doi.org/10.21927/jesi.2018.8(2).129-137 Hendrik, S., Iwan, T., Dedi, M. A., & Zaki, B. (2018). Evidence from Indonesia: Is it true that mudharabah financing and micro business financing are at high risk for sharia banking business? RJOAS, 6(June), 197–205. Hikmawati, T. S., & Muharam, H. (2022). The capital market response to the information content of the announcement of Indonesia entering a recession in 2020 and free of recession in 2021 in the covid-19 pandemic. Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences, 5(2), 16019–16027. https://doi.org/https://doi.org/10.33258/birci.v5i2.5518 16019 Hoque, M. N., Rahman, M. K., Said, J., Begum, F., & Hossain, M. M. (2022). What factors influence customer attitudes and mindsets towards the use of services and products of Islamic banks in Bangladesh? Sustainability (Switzerland), 14(8). https://doi.org/10.3390/su14084703 Hutomo Mukti, H. (2020). Development of Indonesian sharia banks with Malaysia comparation method (Study of history, products and legal assets). Lambung Mangkurat Law Journal, 5(1), 75. https://doi.org/10.32801/lamlaj.v5i1.140 Im, I., Hong, S., & Kang, M. S. (2011). An international comparison of technology adoption: Testing the UTAUT model. Information & Management, 48(1), 1–8. https://doi.org/10.1016/J.IM.2010.09.001 Irwansyah, S., & Alam, A. P. (2022). Analisis penggunaan akad pada produk pembiayaan multijasa pada PT. Bank Sumut Syariah KCP Stabat. Jurna Islahiyah, 1. Izuma, K. (2017). The neural bases of social influence on valuation and behavior. In Decision neuroscience: An integrative perspective (pp. 199–209). Academic Press. https://doi.org/10.1016/B978-0-12-805308-9.00016-6 Jaffar, M. A., & Musa, R. (2014). Determinants of attitude towards Islamic financing among halal-certified micro and SMEs: A preliminary investigation. Procedia - Social and Behavioral Sciences, 130, 135–144. https://doi.org/10.1016/j.sbspro.2014.04.017 Jaffar, M. A., & Musa, R. (2016). Determinants of attitude and intention towards Islamic financing adoption among non-users. Fifth International Conference on Marketing and Retailing, 37(16), 227–233. https://doi.org/10.1016/s2212-5671(16)30118-6 Khairi, M. S., & Baridwan, Z. (2015). An empirical study on organizational acceptance accounting information systems in sharia banking. The International Journal of Accounting and Business Society, 23(1), 19. https://doi.org/10.1109/hicss.2000.926665 Lechner, L., & De Vries, H. (1995a). Starting participation in an employee fitness program: Attitudes, social influence, and self-efficacy. Preventive Medicine, 24(6), 627–633. https://doi.org/10.1006/PMED.1995.1098 Lechner, L., & De Vries, H. (1995b). Starting participation in an employee fitness program: Attitudes, social influence, and self-efficacy. Preventive Medicine, 24(6), 627–633. https://doi.org/10.1006/PMED.1995.1098 Leguina, A. (2015). A primer on partial least squares structural equation modeling (PLS-SEM). International Journal of Research & Method in Education, 38(2), 220–221. https://doi.org/10.1080/1743727x.2015.1005806 Madeira, C., & Margaretic, P. (2022). The impact of financial literacy on the quality of self-reported financial information. Journal of Behavioral and Experimental Finance, 34, 100660. https://doi.org/10.1016/j.jbef.2022.100660 Mamman, M., Ogunbado, A. F., & Abu-bakr, A. S. (2016). Factors influencing customer’s behavioral intention to adopt Islamic banking in Northern Nigeria: A proposed framework. Journal of Economics and Finance, 7(1), 51–55. https://doi.org/10.9790/5933-07135155 Mardian, S. (2019). Tingkat kepatuhan syariah di lembaga keuangan syariah. Jurnal Akuntansi Dan Keuangan Islam, 3(1), 57–68. https://doi.org/10.35836/jakis.v3i1.41 Memon, M. A., T., R., Cheah, J.-H., Ting, H., Chuah, F., & Cham, T. H. (2021). PLS-SEM statistical programs: A Review. Journal of Applied Structural Equation Modeling, 5(1), i–xiv. https://doi.org/10.47263/jasem.5(1)06 Mindra, R., Bananuka, J., Kaawaase, T., Namaganda, R., & Teko, J. (2022). Attitude and Islamic banking adoption: Moderating effects of pricing of conventional bank products and social influence. Journal of Islamic Accounting and Business Research, 13(3), 534–567. https://doi.org/10.1108/JIABR-02-2021-0068 Mirzaei, M., & Buer, T. (2022). First results on financial literacy in Oman. Managerial Finance, 48(2), 1–17. https://doi.org/10.1108/MF-09-2021-0456 Mukti, T., Shohiha, T. A., Garbo, A., & Latifah, S. (2022a). The effect of sharia financial literacy on the decision of the use of service products in the sharia pawn in Yogyakarta. The 3rd International Conference on Advance & Scientific Innovation (ICASI) Volume 2022 Research, 2022(1), 273–284. https://doi.org/10.18502/kss.v7i10.11365 Mukti, T., Shohiha, T. A., Garbo, A., & Latifah, S. (2022b). The effect of sharia financial literacy on the decision of the use of service products in the sharia pawn in Yogyakarta. The 3rd International Conference on Advance & Scientific Innovation (ICASI) Volume 2022 Research, 2022(1), 273–284. https://doi.org/10.18502/kss.v7i10.11365 Nimfa, D. T., Abdul Wahab, S., Shaharudin Abdul Latiff, A., & Abd Wahab, S. (2021). Theories underlying sustainable growth of small and medium enterprises. African Journal of Emerging Issues (AJOEI). Online ISSN, 3, 43–66. Nugroho, A. P., Hidayat, A., & Kusuma, H. (2017a). The influence of religiosity and self-efficacy on the saving behavior of the Islamic banks. Banks and Bank Systems, 12(3), 35–47. https://doi.org/10.21511/bbs.12(3).2017.03 Nugroho, A. P., Hidayat, A., & Kusuma, H. (2017b). The influence of religiosity and self-efficacy on the saving behavior of the Islamic banks. Banks and Bank Systems, 12(3), 35–47. https://doi.org/10.21511/bbs.12(3).2017.03 Ouachani, S., Belhassine, O., & Kammoun, A. (2021). Measuring financial literacy: A literature review. Managerial Finance, 47(2), 266–281. https://doi.org/10.1108/MF-04-2019-0175 Purwantini, A. H., Noor Athief, F. H., & Waharini, F. M. (2020). Indonesian consumers’ intention of adopting Islamic financial technology services. Shirkah: Journal of Economics and Business, 5(2), 171. https://doi.org/10.22515/shirkah.v5i2.304 Purwanto, A., & Sudargini, Y. (2021). Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis for social and management research: A literature review. Journal of Industrial Engineering & Management Research, 2(4), 114–123. Rahman, S. A., Tajudin, A., & Tajuddin, A. F. A. (2018a). Determinant factors of Islamic financial literacy in Malaysia. American Journal of Humanities and Social Sciences Research, 2(10), 125–132. Rahman, S. A., Tajudin, A., & Tajuddin, A. F. A. (2018b). Determinant factors of Islamic financial literacy in Malaysia. American Journal of Humanities and Social Sciences Research, 2(10), 125–132. Rai, N., & Thapa, B. (2015). A study on purposive sampling method in research. In Kathmandu Publisher (1st ed.). Kathmandu School of Law. Rasheed, R., & Siddiqui, S. H. (2022). SMEs behavioral intention towards usage of financial products: A comparative study of Islamic and conventional Banks in Pakistan. Sustainable Business and Society in Emerging Countries, 4(1), 141–150. Razak, D. A., & Abduh, M. (2012a). Customers’ attitude towards diminishing partnership home financing in Islamic banking. American Journal of Applied Sciences, 9(4), 593–599. Razak, D. A., & Abduh, M. (2012b). Customers’ attitude towards diminishing partnership home financing in Islamic banking. American Journal of Applied Sciences, 9(4), 593–599. Rigdon, E. E., Sarstedt, M., & Ringle, C. M. (2017). On comparing results from CB-SEM and PLS-SEM: Five perspectives and five recommendations. Marketing ZFP, 39(3), 4–16. https://doi.org/10.15358/0344-1369-2017-3-4 Rini, E. E. D. S. (2022). Pengaruh promosi, penerapan prinsip syariah dan bagi hasil terhadap keputusan menjadi bank BNI syariah cabang Pasuruan. An-Nisbah: Jurnal Perbankan Syariah, 33(1), 1–12. Rokhman, W., & Abduh, M. (2020). Antecedents of SMEs’ satisfaction and loyalty towards Islamic microfinance: Evidence from Central Java, Indonesia. Journal of Islamic Marketing, 11(6), 1327–1338. https://doi.org/10.1108/JIMA-05-2018-0090 Safe’i, A. (2012). Koperasi syariah: Tinjauan terhadap kedudukan dan peranannya dalam pemberdayaan ekonomi kerakyatan. Media Syariah, 14(1), 39–62. Sarstedt, M., Hair, J. F., Cheah, J. H., Becker, J. M., & Ringle, C. M. (2019). How to specify, estimate, and validate higher-order constructs in PLS-SEM. Australasian Marketing Journal, 27(3), 197–211. https://doi.org/10.1016/j.ausmj.2019.05.003 Saygılı, M., Durmuşkaya, S., Sütütemiz, N., & Ersoy, A. Y. (2022a). Determining intention to choose Islamic financial products using the attitude–social influence–self-efficacy (ASE) model: the case of Turkey. International Journal of Islamic and Middle Eastern Finance and Management. https://doi.org/10.1108/IMEFM-11-2020-0569 Saygılı, M., Durmuşkaya, S., Sütütemiz, N., & Ersoy, A. Y. (2022b). Determining intention to choose Islamic financial products using the attitude–social influence–self-efficacy (ASE) model: the case of Turkey. International Journal of Islamic and Middle Eastern Finance and Management. https://doi.org/10.1108/IMEFM-11-2020-0569 Sevriana, L., Febrian, E., Anwar, M., & Ahmad Faisal, Y. (2022). A proposition to implement inclusive Islamic financial planning in Indonesia through bibliometric analysis. Journal of Islamic Accounting and Business Research. https://doi.org/10.1108/JIABR-01-2022-0022 Shabrina, Z., Yuliati, L. N., & Simanjuntak, M. (2018). The effects of religiosity, pricing and corporate image on the attitude and the intention to use sharia micro financing. Indonesian Journal of Business and Entrepreneurship, 4(2), 197–206. https://doi.org/10.17358/ijbe.4.2.197 Sitepu, C. F., & Hasyim, H. (2018). Perkembangan ekonomi koperasi di indonesia. Niagawan, 7(2), 59–68. https://doi.org/10.24114/niaga.v7i2.10751 Srisusilawati, P., Malik, Z. A., Silviany, I. Y., & Eprianti, N. (2021). The roles of self-efficacy and sharia financial literacy to SMEs performance: business model as an intermediate variable. F1000Research, 10(May), 1310. https://doi.org/10.12688/f1000research.76001.1 Sumiyati, Y., Januarita, R., Ramli, T. A., & Yusdiansyah, E. (2021a). Konstruksi hukum terhadap penetapan bunga tinggi pada investasi yang diselenggarakan koperasi simpan pinjam. Jurnal Magister Hukum Udayana (Udayana Master Law Journal), 10(2), 385. https://doi.org/10.24843/jmhu.2021.v10.i02.p14 Sumiyati, Y., Januarita, R., Ramli, T. A., & Yusdiansyah, E. (2021b). Konstruksi hukum terhadap penetapan bunga tinggi pada investasi yang diselenggarakan koperasi simpan pinjam. Jurnal Magister Hukum Udayana (Udayana Master Law Journal), 10(2), 385. https://doi.org/10.24843/jmhu.2021.v10.i02.p14 Syamsiyah, N., Syahrir, A. M., & Susanto, I. (2019). Peran koperasi syariah baitul tamwil muhammadiyah terhadap pemberdayaan usaha kecil dan menengah di Bandar Lampung. Al Amin: Jurnal Kajian Ilmu Dan Budaya Islam, 2(1), 63–73. https://doi.org/10.36670/alamin.v2i1.17 Takidah, E., & Kassim, S. (2021). Determinants of Islamic financial inclusion in Indonesia: A demand-side analysis. Journal of Islamic Finance, 10(2), 38–52. Venkatesh, V. (2022). Adoption and use of AI tools: A research agenda grounded in UTAUT. Annals of Operations Research, 308(1–2), 641–652. https://doi.org/10.1007/s10479-020-03918-9 Vidia Khairunnisa, B., & Hendratmi, A. (2019). The influence of product knowledge and attitude towards intention in mudharabah funding products in sharia banks in Mataram. KnE Social Sciences, 3(13), 663. https://doi.org/10.18502/kss.v3i13.4239 Widityani, S. F., Faturohman, T., Rahadi, R. A., & Yulianti, Y. (2020). Do socio-demographic characteristics and Islamic financial literacy matter for selecting Islamic financial products among college students in Indonesia? Journal of Islamic Monetary Economics and Finance, 6(1), 51–76. https://doi.org/10.21098/jimf.v6i1.1057 Yuniar, A., Talli, A. H., & Kurniati, K. (2021). Bisnis koperasi syariah di Indonesia. Al-Azhar Journal of Islamic Economics, 3(2), 79–88. https://doi.org/10.37146/ajie.V3i2.103 Zaman, Z., Mehmood, B., Aftab, R., Shahid, M., & Ameen, Y. (2017). Role of Islamic financial literacy in the adoption of Islamic banking services: An empirical evidence from Lahore, Pakistan. Journal of Islamic Business and Management (JIBM), 7(2), 230–247. https://doi.org/10.26501/jibm/2017.0702-006 Ziky, M., & Daouah, R. (2019). Exploring small and medium enterprises’ perceptions towards Islamic banking products in Morocco. International Journal of Economics and Finance, 11(10), 106. https://doi.org/10.5539/ijef.v11n10p106

n this article we will take a look at the im- plementation of environmental accounting in Colombian SMEs, in the first part it shows the impact of the cost-benefit that it represents for a company to carry out the environmental process that has always been a very important factor to have in account and thanks to globalization, policies such as the International Financial Reporting Standards for Small and Medium Enterprises (IFRS for SMEs) are international standards issued by the IASB (International Accounting Standards Board) that apply to the preparation of the statements financial and other financial information but especially focused on Small and Medium Enterprises, so that organizations adapt the accounting according to their benefits, according to the sector forming their own departments which are called for example: Financial Accounting, Cost Accounting, Expense Accounting, etc., also the SME s that manage their economic activity related to the cost-benefit of the environment, the most convenient is to adapt an environmental accounting.

Abstract Background Isavuconazole (ISAV) is a novel, broad-spectrum triazole antifungal, available in both intravenous and oral formulations, for the treatment of adult patients with invasive aspergillosis or mucormycosis. In this retrospective case collection study, we compared outcomes for patients with invasive mucormycosis treated with ISAV versus other systemic antifungal therapies, in order to evaluate the real-world effectiveness of ISAV. Methods Proven and probable invasive mucormycosis cases treated with ISAV for a minimum of four consecutive days between 2016 and 2019 were identified from the FungiScope® registry. Matched controls were defined as patients treated with lipid formulations of amphotericin B (lipid-AMB), posaconazole, or a combination of both, as first-line therapy between 2011 and 2019. Case-matching criteria included disease severity, presence of hematological malignancy or allogeneic stem cell transplantation, and surgery for fungal disease. Baseline patient characteristics and clinical outcomes were compared descriptively. Results Each of 30 ISAV cases was matched to 1–3 controls, including 25 ISAV cases each matched to 2 or 3 controls, which resulted in a total of 69 control cases. In 70.0% of ISAV cases (n=21), ISAV was administered as a treatment for invasive mucormycosis in patients who had received prior lipid-AMB. In the remaining cases, ISAV was administered after prior voriconazole treatment (n=3) or as first-line therapy (n=6). All control patients received either lipid-AMB, posaconazole, or a combination of both. Baseline demographic and clinical characteristics and causative pathogens were similar between ISAV cases and controls (Table). Overall response rates (defined as achieving a complete or partial response) at the final assessment were 50.0% (15/30) for ISAV cases and 50.7% (35/69) for controls. All-cause mortality was 43.3% (13/30) in ISAV cases as compared to 46.4% (32/69) in controls (Figure). Table. Demographic and clinical characteristics of 30 isavuconazole cases and 69 control cases Figure. Clinical response at final assessment and all cause mortality for 30 isavuconazole cases and 69 control cases Conclusion In this retrospective analysis of cases from the FungiScope® registry, patients with invasive mucormycosis showed similar overall treatment response and all-cause mortality rates with ISAV compared to treatment with lipid-AMB and/or posaconazole. These data support the effectiveness of isavuconazole in clinical practice. Disclosures Danila Seidel, PhD, Basilea (Other Financial or Material Support, travel grant) Oliver Cornely, Prof., Actelion (Grant/Research Support)Actelion (Other Financial or Material Support, Personal fees)Al Jazeera Pharmaceuticals (Consultant)Allecra Therapeutics (Other Financial or Material Support, Personal fees)Amplyx (Other Financial or Material Support, Personal fees)Amplyx (Grant/Research Support)Astellas (Grant/Research Support)Astellas (Other Financial or Material Support, Personal fees)Basilea (Other Financial or Material Support, Personal fees)Basilea (Grant/Research Support)Biosys UK Limited (Other Financial or Material Support, Personal fees)Cidara (Other Financial or Material Support, Personal fees)Cidara (Grant/Research Support)Da Volterra (Grant/Research Support)Da Volterra (Other Financial or Material Support, Personal fees)Entasis (Other Financial or Material Support, Personal fees)F2G (Other Financial or Material Support)F2G (Grant/Research Support)Gilead (Grant/Research Support)Gilead (Other Financial or Material Support, Personal fees)Grupo Biotoscana (Other Financial or Material Support, Personal fees)Janssen Pharmaceuticals (Grant/Research Support)Matinas (Other Financial or Material Support, Personal fees)Medicines Company (Grant/Research Support)MedPace (Grant/Research Support)MedPace (Other Financial or Material Support, Personal fees)Melinta Therapeutics (Grant/Research Support)Menarini Ricerche (Other Financial or Material Support, Personal fees)Merck/MSD (Other Financial or Material Support, Personal fees)Merck/MSD (Grant/Research Support)Mylan Pharmaceuticals (Consultant)Nabriva Therapeutics (Other Financial or Material Support, Personal fees)Octapharma (Other Financial or Material Support, Personal fees)Paratek Pharmaceuticals (Other Financial or Material Support, Personal fees)Pfizer (Other Financial or Material Support, Personal fees)Pfizer (Grant/Research Support)PSI (Other Financial or Material Support, Personal fees)Rempex (Other Financial or Material Support, Personal fees)Roche Diagnostics (Other Financial or Material Support, Personal fees)Scynexis (Other Financial or Material Support, Personal fees)Scynexis (Grant/Research Support)Seres Therapeutics (Other Financial or Material Support, Personal fees)Tetraphase (Other Financial or Material Support, Personal fees) Philipp Koehler, MD, Akademie für Infektionsmedizin e.V., (Other Financial or Material Support, Personal fees)Astellas Pharma GmbH (Other Financial or Material Support, Personal fees)Cologne Excellence Cluster on Cellular Stress Responses in Aging-Associated Diseases, University of Cologne, Cologne, Germany (Other Financial or Material Support, Other)Gilead Sciences GmbH (Other Financial or Material Support, Personal fees)GPR Academy Ruesselsheim (Speaker’s Bureau)Miltenyi Biotec GmbH (Other Financial or Material Support, Non-financial support)MSD Sharp & Dohme GmbH (Other Financial or Material Support, Personal fees)Noxxon N.V. (Speaker’s Bureau)University Hospital, LMU Munich (Other Financial or Material Support, Personal fees) Nikolay Klimko, n/a, Astellas (Speaker’s Bureau)Gilead (Speaker’s Bureau)Merck/MSD (Speaker’s Bureau)Pfizer (Speaker’s Bureau) Marisa H. Miceli, MD, FIDSA, SCYNEXIS, Inc. (Advisor or Review Panel member) Martin Hoenigl, MD, SCYNEXIS, Inc. (Grant/Research Support, Scientific Research Study Investigator, Advisor or Review Panel member) Farima Barmaki-Rad, n/a, Basilea Pharmaceutica International Ltd. (Employee) Mikael Saulay, n/a, Basilea Pharmaceutica International Ltd. (Employee) Marc Engelhardt, n/a, Basilea Pharmaceutica International Ltd. (Board Member, Consultant, Employee, Grant/Research Support, Scientific Research Study Investigator, Advisor or Review Panel member, Research Grant or Support, Shareholder, Speaker’s Bureau, Independent Contractor, Other Financial or Material Support)Basilea Pharmaceutica International Ltd. (Employee) Kamal Hamed, n/a, Basilea Pharmaceutica International Ltd. (Employee)

The transition from financial dependence on one’s parents to financial self-sufficiency is one of the most relevant transitions during emerging adulthood. It is important to have an instrument able to assess emerging adults’ financial capabilities and to detect its change over time. The current article aims to collect international evidence of the Financial Identity Scale (FIS) validity and reliability. Cross-sectional data collected from 2,501 emerging adults aged 18–25 and belonging to three different countries—U.S. ( n = 1,535), Italy ( n = 485), and Lithuania ( n = 481)—were adopted to test score structure validity, generalizability, sensitivity to difference, criterion-related validity, and internal consistency. Instead, four-wave longitudinal data, available for the American sample only ( n = 1,900), were adopted to test FIS structural stability and sensitivity to change. As recommended by the contemporary view of validity, different structural equation models were performed. Findings suggest that FIS scores are valid and reliable. The implications for researchers and practitioners are discussed.

Student life in college tends to be stressful since it entails a variety of demands and challenges. Academic demands and psychosocial factors cause stress in students, besides compounding factors like personal commitments, life events, and inadequate social and economic supports in pursuing college education. This study investigated academic stress among international students (N=90) in comparison to American students (N=131) and identified the psychosocial correlates of stress using the Gadzella’s SLSI. Furthermore, this study not only portrayed the characteristics of international students but also determined the predictors of stress from among factors like social support or social provision, social desirability, and general health. This study concluded that both American (domestic) and international students experience stress. American (domestic) students were found to have higher levels of stress. However, cultural factors of international students are intertwined with the perception and expression of emotions relating to stress and mental health. The study recommends that higher educational institutions should beef up support services such as counseling to deal with stress, time management, wellness and mental health, and guidance about campus support services. Further research is needed on student stress comparing these two groups.

OBJECTIVEThe lack of access to primary neurosurgical care presents a significant burden for patients in low- and middle-income countries (LMICs). Efforts to decrease the inequities in access to surgical care have become an increasing focus of initiatives and advocacy within the international neurosurgery community. Although residents may represent highly active members of international teams, the extent of their availability for and interest in global neurosurgery opportunities remains unclear. The objectives of this study were to assess the degree of participation, the level of interest, and the perceived barriers for residents of Canadian neurosurgery programs in engaging in neurosurgery initiatives in LMICs.METHODSA cross-sectional survey was administered to 144 residents from all accredited Canadian neurosurgery residency programs. The survey was used to determine the level of participation and interest in global neurosurgery initiatives.RESULTSThe survey response rate from residents at Canadian neurosurgery programs was 45/144 (31%), although not all respondents answered every question; thus, the denominator for each question is not always 45. Most neurosurgery residents (n = 30, 68%) were unaware of any global neurosurgery opportunities available during residency. Despite 64% of residents having an interest in participation (strongly agree/agree; n = 28), with most residents planning on participating as attending staff (strongly agree/agree; n = 28, 64%), only 3 residents (7%) had taken part in LMIC neurosurgery initiatives. The most cited perceived limitations for participation were lack of time (n = 37, 84%) and finances (n = 26, 59%).CONCLUSIONSAmong surveyed residents from Canadian neurosurgery programs, there was a low participation rate in global neurosurgery initiatives and limited knowledge of available opportunities, despite relatively high interest. Many respondents identified time and financial constraints as barriers to participation. Many residents felt that interest could increase were there a structured program dedicated to global neurosurgery available in their residency program.

This article discusses the contribution of innovation centres in nearby neighbourhoods based on primary data. This paper involves the study of the case of Ruta N in Medellín to expose the relationship between a consolidated neighbourhood and new innovation facilities. Ruta N was founded after the implementation of a city-level policy for innovation intended to secure the economic growth of a former deprived area of the city. This innovation attracted local and international creative entrepreneurs to Medellín’s downtown but with inconsistent results. The analysis revealed that Ruta N rarely interacts with the nearby neighbourhood, thus restricting its potential to contribute to the community. Instead, it is perceived that Ruta N takes advantage of the neighbourhood to meet the needs of Ruta N users, not the other way around. As a result, community members argue that Ruta N could promote potential conflicts in the area.

ABSTRAK Penelitian ini ditujukan untuk mengetahui hubungan kualitas audit, komite audit, dan Dewan Pengawas Syariah (DPS) terhadap kinerja Bank Umum Syariah di Indonesia pada tahun 2015-2020 yang diproksikan dengan ROA, baik secara parsial dan simultan. Melalui pendekatan kuantitatif dengan teknik analisis regresi data panel, hasil penelitian ini menunjukkan bahwa secara parsial, kualitas audit yang dihasilkan KAP Big 4 berpengaruh positif signifikan terhadap kinerja bank umum syariah. Pada variabel komite audit, ukuran komite audit tidak mempengaruhi kinerja bank umum syariah, sedangkan kompetensi dan frekuensi komite audit berpengaruh negatif signifikan terhadap kinerja bank umum syariah. Pada variabel DPS, ukuran dan frekuensi rapat DPS berpengaruh negatif signfikan terhadap kinerja bank umum syariah, sedangkan kompetensi DPS berpengaruh positif signifikan terhadap kinerja bank umum syariah. Secara simultan, kualitas audit, komite audit, serta DPS berpengaruh positif signifikan terhadap kinerja bank umum syariah. Penelitian ini diharapkan dapat bermanfaat bagi manajemen perusahaan, sebagai bahan pertimbangan untuk meningkatkan efektivitas peran pengawasan dalam penerapan tata kelola perusahaan agar dapat mewujudkan kinerja perusahaan menjadi lebih baik. Kata Kunci: Kualitas audit, Komite audit, Dewan Pengawas Syariah, Kinerja Bank. ABSTRACT This study aims is to find out the relationship between audit quality, audit committee, and Sharia Supervisory Board (SSB) on the performance of Islamic Commercial Banks in Indonesia in 2015-2020 as proxied by ROA, both partially and simultaneously. Through a quantitative approach with panel data regression analysis techniques, the results of the study show that partially, the audit quality produced by KAP Big 4 has a significant positive effect on the performance of Islamic commercial banks. In the audit committee variable, the size of the audit committee does not affect the performance of Islamic commercial banks, while the competence and frequency of the audit committee have a significant negative effect on the performance of Islamic commercial banks. In the DPS variable, the size and frequency of DPS meetings have a significant negative effect on the performance of Islamic commercial banks, while DPS competence has a significant positive effect on the performance of Islamic commercial banks. Simultaneously, audit quality, audit committee, and DPS have a significant positive effect on the performance of Islamic commercial banks. This research is expected to be useful for company management, as a consideration for increasing the effectiveness of the supervisory role in the implementation of corporate governance in order to realize better company performance. Keywords: Audit Quality, Audit committee, Shariah Supervisory Board, Banks performance. DAFTAR PUSTAKA Afza, T., & Nazir, M. S. (2014). Audit quality and firm value: A case of Pakistan. Research Journal of Applied Sciences, Engineering and Technology, 7(9), 1803–1810. http://dx.doi.org/10.19026/rjaset.7.465 Al-Sheikh, A. M. A. I. (2005). Tafsir Ibnu Katsir Jilid 2. Surabaya: Pustaka Imam Asy-Syafi’i. Al Farooque, O., Buachoom, W., & Sun, L. (2020). Board, audit committee, ownership and financial performance – emerging trends from Thailand. Pacific Accounting Review, 32(1), 54–81. https://doi.org/10.1108/PAR-10-2018-0079 Alfraih, M. M. (2017). Does ownership structure affect the quality of auditor pair composition? Journal of Financial Reporting and Accounting, 15(2), 245–263. https://doi.org/10.1108/jfra-08-2015-0076 Alharbi, A. T. (2017). Determinants of Islamic banks’ profitability: International evidence. International Journal of Islamic and Middle Eastern Finance and Management, 10(3), 331–350. https://doi.org/10.1108/IMEFM-12-2015-0161 Alqatamin, R. M. (2018). Audit committee effectiveness and company performance: Evidence from Jordan. Accounting and Finance Research, 7(2), 48-60. https://doi.org/10.5430/afr.v7n2p48 Alsartawi, A. M. (2019). Performance of Islamic banks: Do the frequency of Sharīʿah supervisory board meetings and independence matter? ISRA International Journal of Islamic Finance, 11(2), 303–321. https://doi.org/10.1108/IJIF-05-2018-0054 Amine, B. (2018). Contribution of governance to ensure the stability of Islamic banks: A panel data analysis. International Journal of Accounting and Financial Reporting, 8(3), 140–155. https://doi.org/10.5296/ijafr.v8i3.13333 Baidok, W., & Septiarini, D. F. (2017). Pengaruh dewan komisaris, komposisi dewan komisaris independen, dewan pengawas syariah, frekuensi rapat dewan komisaris syariah, dan frekuensi rapat komite audit terhadap pengungkapan indeks Islamic social reporting pada bank umum syariah periode 2010-201. Jurnal Ekonomi Syariah Teori Dan Terapan, 3(12), 1020-1034. https://doi.org/10.20473/vol3iss201612pp1020-1034 Baklouti, I. (2020). Is the Sharia supervisory board a friend or an enemy of Islamic banks? Journal of Islamic Marketing, 13(2), 526–541. https://doi.org/10.1108/JIMA-04-2020-0118 Bank Indonesia. (2009a). Peraturan Bank Indonesia tentang Bank Umum Syariah (Nomor 11/3/PBI/2009). Jakarta: Bank Indonesia. Bank Indonesia. (2009b). Peraturan Bank Indonesia tentang Pelaksanaan Good Corporate Governance bagi Bank Umum Syariah dan Unit Usaha Syariah (Nomor 11/33/PBI/2009). Jakarta: Bank Indonesia. Basiruddin, R., & Ahmed, H. (2020). Corporate governance and Shariah non-compliant risk in Islamic banks: evidence from Southeast Asia. Corporate Governance (Bingley), 20(2), 240–262. https://doi.org/10.1108/CG-05-2019-0138 Billah, F. A. M., & Fianto, B. A. (2021). Pengaruh Islamic corporate governance terhadap kinerja bank syariah: Studi empiris Indonesia dan Malaysia. Jurnal Ekonomi Syariah Teori Dan Terapan, 8(2), 243-254. https://doi.org/10.20473/vol8iss20212pp243-254 Bonita, A. M., & Rahardja, H. (2014). Pengaruh corporate governance terhadap praktik manajemen laba. Diponegoro Journal of Accounting, 3(3), 83-94. Bouaine, W., & Hrichi, Y. (2019). Impact of audit committee adoption and its characteristics on financial performance: Evidence from 100 French companies. Accounting and Finance Research, 8(1), 92-102. https://doi.org/10.5430/afr.v8n1p92 Budiyono, I., & Sabilla, C. K. (2021). Analysis of the influence of audit committee, sharia supervisory board, and Islamic work ethic on the quality of sharia bank financial statements in Indonesia. Al-Arbah: Journal of Islamic Finance and Banking, 3(1), 99–110. https://doi.org/10.21580/al-arbah.2021.3.1.8066 Chapra, U. (2000). Sistem moneter Islam. Jakarta: Gema Insani. Chaudhry, N. I., Roomi, M. A., & Aftab, I. (2020). Impact of expertise of audit committee chair and nomination committee chair on financial performance of firm. Corporate Governance (Bingley), 20(4), 621–638. https://doi.org/10.1108/CG-01-2020-0017 DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183–199. https://doi.org/10.1016/0165-4101(81)90002-1 Dey, A. (2008). Corporate governance and agency conflicts. Journal of Accounting Research, 46(5), 1143–1181. https://doi.org/10.1111/j.1475-679X.2008.00301.x Glover-Akpey, I., & Azembila, A. B. (2016). The effect of audit committees on the performance of firms listed on the Ghana stock exchange. IOSR Journal of Business and Management, 18(11), 55–62. https://doi.org/10.9790/487X-1811055562 Grassa, R., & Matoussi, H. (2014). Is corporate governance different for Islamic banks A comparative analysis between the Gulf Cooperation Council and Southeast Asian countries. International Journal of Business Governance and Ethics, 9(1), 27–51. https://doi.org/10.1504/IJBGE.2014.062769 Gupta, N., & Mahakud, J. (2021). Audit committee characteristics and bank performance: Evidence from India. Managerial Auditing Journal, 36(6), 813–855. https://doi.org/10.1108/MAJ-04-2020-2622 Haat, M. H. C., Rahman, R. A., & Mahenthiran, S. (2008). Corporate governance, transparency and performance of Malaysian companies. Managerial Auditing Journal, 23(8), 744-778. https://doi.org/10.1108/02686900810899518 Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X Kaaroud, M. A., Mohd Ariffin, N., & Ahmad, M. (2020). The extent of audit report lag and governance mechanisms: Evidence from Islamic banking institutions in Malaysia. Journal of Islamic Accounting and Business Research, 11(1), 70–89. https://doi.org/10.1108/JIABR-05-2017-0069 Khalil, A., & Boulila Taktak, N. (2020). The impact of the Shariah Board’s characteristics on the financial soundness of Islamic banks. Journal of Islamic Accounting and Business Research, 11(9), 1807–1825. https://doi.org/10.1108/JIABR-08-2018-0127 Khan, I., & Zahid, S. N. (2020). The impact of Shari’ah and corporate governance on Islamic banks performance: evidence from Asia. International Journal of Islamic and Middle Eastern Finance and Management, 13(3), 483–501. https://doi.org/10.1108/IMEFM-01-2019-0003 Lassoued, M. (2018). Corporate governance and financial stability in Islamic banking. Managerial Finance, 44(5), 524–539. https://doi.org/10.1108/MF-12-2016-0370 Lestari, E., & Murtanto. (2018). Pengaruh efektivitas dewan komisaris, dan komite audit, struktur kepemilikan perusahaan, dan kualitas audit terhadap perataan laba. Jurnal Manajemen Bisnis Krisnadwipayana, 5(1), 97–116. https://doi.org/10.35137/jmbk.v5i1.81 Mansoor, M., Ellahi, N., Malik, Q. A., Attributes, B., & Bank, I. (2019). Corporate governance and credit rating: Evidence of shariah governance from pakistan. International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. 10(18), 1–11. https://doi.org/10.14456/ITJEMAST.2019.251 Merawati, E. E., & Hatta, I. H. (2014). Pengaruh pengawasan komite audit, audit internal, audit eksternal terhadap kesehatan keuangan perusahaan dan dampaknya terhadap profitabilitas (Atudi pada perusahaan asuransi dan reasuransi yang tercatat di BEI). Jurnal Akuntansi Untar, 18(3), 335–349. Mulyadi, R. (2017). Pengaruh karakteristik komite audit dan kualitas audit terhadap profitabilitas Perusahaan. Jurnal Akuntansi, 4(2), 22–35. https://doi.org/10.30656/jak.v4i2.248 Newell, R., & Wilson, G. (2002). Corporate governance: A Premium for good governance. The McKinsey Quarterly, 3(4), 20–23. Nguyen, Q. K. (2021). Oversight of bank risk-taking by audit committees and Sharia committees: conventional vs Islamic banks. Heliyon, 7(8), e07798. https://doi.org/10.1016/j.heliyon.2021.e07798 Nomran, N. M., & Haron, R. (2019). Dual board governance structure and multi-bank performance: a comparative analysis between Islamic banks in Southeast Asia and GCC countries. Corporate Governance (Bingley), 19(6), 1377–1402. https://doi.org/10.1108/CG-10-2018-0329 Nomran, N. M., Haron, R., & Hassan, R. (2018). Shari’ah supervisory board characteristics effects on Islamic banks’ performance: Evidence from Malaysia. International Journal of Bank Marketing, 36(2), 290–304. https://doi.org/10.1108/IJBM-12-2016-0197 Otoritas Jasa Keuangan. (2015). Peraturan OJK tentang Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit (Nomor 55/ POJK.04/2015). Jakarta: OJK. Otoritas Jasa Keuangan. (2020). Statistik Perbankan Syariah (Sharia Banking Statistics). Jakarta: OJK. Ramly, Z., Datuk, N., & Nordin, M. (2018). Dewan pengawasan syariah, independensi dewan, risiko komite dan pengambilan risiko bank syariah di Malaysia. Jurnal Internasional Ekonomi Dan Masalah Keuangan, 8(4), 290–300. Riandi, D., & Siregar, H. . (2011). Pengaruh penerapan good corporate governance terhadap return on asset, net profit margin, dan earning per share pada perusahaan yang terdaftar di corporate governance perception index. Jurnal Ekonom, 14(3), 127–133. Rifan, D. F., & Qintharah, Y. N. (2021). Pengaruh kualitas audit dan BOPO terhadap profitabilitas. JRAK: Jurnal Riset Akuntansi Dan Komputerisasi Akuntansi, 12(2), 55–68. http://dx.doi.org/10.33558/jrak.v12i2.2966 Rimardhani, H., Hidayat, R. R., & Dwiatmanto, D. (2016). Pengaruh mekanisme good corporate governance terhadap profitabilitas perusahaan (studi pada perusahaan bumn yang terdaftar di BEI Tahun 2012-2014). Jurnal Administrasi Bisnis, 31(1), 167-175. Rivai, V., Basir, S., Sudarto, S., & Veithzal, A. P. (2013). Commercial bank management: Manajemen perbankan dari teori ke praktik. Jakarta : PT RajaGrafindo Persada. Saeed, M. B., & Saeed, S. K. (2018). Characteristics of shariah supervisory board, corporate governance mechanisms and efficiency of Islamic banks: Evidence from listed banks in Asia. Journal of Islamic Business and Management (JIBM), 8(1), 116–138. https://doi.org/10.26501/jibm/2018.0801-008 Safieddine, A. (2009). Islamic financial institutions and corporate governance: New insights for agency theory. Corporate Governance: An International Review, 17(2), 142–158. https://doi.org/10.1111/j.1467-8683.2009.00729.x Supriyaningsih, S., & Fuad, F. (2016). The influence of audit committee characteristics on real earnings management. Jurnal Akuntansi Dan Auditing, 13(1), 61–79. https://doi.org/10.14710/jaa.13.1.61-79 Ulfa, N. (2019). Analisis pengaruh penerapan good corporate governance terhadap kinerja keuangan bank syariah mandiri tbk tahun 2010-2017. Skripsi tidak dipublikasikan. Tulungagung: UIN SATU Zraiq, M. A., & Fadzil, F. H. (2018). The impact of audit committee characteristics on firm performance: Evidence from Jordan. Scholar Journal of Applied Sciences and Research, 1(5), 39–42.

ABSTRAK Riset ini bertujuan untuk mendapatkan fakta empiris pengaruh penggunaan m- payment, literasi keuangan syariah, locus of control terhadap perilaku keuangan mahasiswa muslim Surabaya sepanjang pandemi Covid- 19. Riset ini ialah riset kuantitatif. Metode pengambilan sampel dilakukan dengan purposive sampling, kepada 119 mahasiswa muslim Surabaya yang memakai mobile payment. Metode analisis yang digunakan merupakan Structural Equation Modelling-Partial Least Square (SEM-PLS). Hasil riset ini menampilkan bahwa penggunaan m-payment mempengaruhi positif serta signifikan terhadap perilaku keuangan, literasi keuangan syariah mempengaruhi positif serta signifikan terhadap perilaku keuangan, serta economic locus of control mempengaruhi positif serta signifikan terhadap perilaku keuangan. Riset ini mempunyai implikasi bahwa literasi keuangan syariah merupakan aspek yang sangat mempengaruhi dalam menunjang perilaku keuangan seorang, dimana dengan literasi keuangan syariah yang baik diiringi keahlian dalam mengambil keputusan keuangan dapat menghasilkan industri keuangan yang sehat. Walaupun tingkat literasi keuangan syariah mahasiswa muslim Surabaya terletak pada tingkat yang baik, diharapkan pelaku industri keuangan senantiasa mengedukasi warga khususnya mahasiswa dan menyadari bahwa perilaku keuangan sangatlah penting. Riset ini terbatas pada penyebaran sampel yang tidak menyeluruh serta tidak mempertimbangkan bagaimana perilaku keuangan responden saat sebelum pandemi Covid-19 terjadi. Kata Kunci: Mobile payment, Literasi Keuangan Syariah, Locus of control, Perilaku Keuangan. ABSTRACT This research aims to obtain empirical facts about the effect of using m-payments, Islamic financial literacy, locus of control on the financial behavior of Surabaya Muslim students during the Covid-19 pandemic. This research is quantitative research. The sampling method was carried out by purposive sampling, to 119 Muslim students in Surabaya who used mobile payments. The analytical method used is Structural Equation Modeling-Partial Least Square (SEM-PLS). The results of this study show that the use of m-payment has a positive and significant effect on financial behavior, Islamic financial literacy which has a positive and significant influence on financial behavior, and economic locus of control which has a positive and significant influence on financial behavior. This research shows that Islamic financial literacy is a very influential aspect in supporting the behavior of an employee, where good Islamic financial literacy is accompanied by financial decision results that can produce a healthy financial industry. Although the level of Islamic financial literacy of Surabaya Muslim students is at a good level (well literate), it is hoped that the financial industry players will educate citizens, especially students, and realize that financial behavior is important. This research is limited to a sample distribution that is not comprehensive and does not take into account the financial behavior of respondents before the Covid-19 pandemic occurred. Keywords: Mobile payment, Islamic Financial Literacy, Locus of control, Financial behavior. DAFTAR PUSTAKA Dew, J., & Xiao, J. (2011). The financial management behavior scale: Development and validation. Journal of Financial Counseling and Planning, 22(1), 43-59. Grable, J., Joo-yung P., & So-Hyun J. (2009). Explaining financial management behavior for Koreans living in the United States. The Journal of Consumer Affairs, 43(1), 80-107. Ida, I., & Dwinta, C. Y. (2010). Pengaruh locus of control, financial knowledge, income terhadap financial management behavior. Jurnal Bisnis dan Akuntansi, 12(3), 131-144. https://doi.org/10.34208/jba.v12i3.202 Kholilah, N. A., & Iramani. (2013). Studi financial management behavior pada masyarakat Surabaya. Journal of Business and Banking, 3(1), 69-80. http://dx.doi.org/10.14414/jbb.v3i1.255 Liu, T., Pan, B., & Yin, Z. (2020). Pandemic, mobile payment, and household consumption: Micro-evidence from China. Emerging Markets Finance and Trade, 56(10), 2378-2389. https://doi.org/10.1080/1540496X.2020.1788539 Patil, P., Tamilmani, K., Rana, N. P., & Raghavan, V. (2020). Understanding consumer adoption of mobile payment in India: extending meta-utaut model with personal innovativeness, anxiety, trust, and grievance redressal. International Journal of Information Management, 54, 1-16. https://doi.org/10.1016/j.ijinfomgt.2020.102144 Perry, V. G., & Morris, M. D. (2005). Who is in control? The role of self-perception, knowledge, and income in explaining consumer financial behavior. The Journal of Consumer Affairs, 39(2), 299-313. https://psycnet.apa.org/doi/10.1111/j.1745-6606.2005.00016.x Rahim, S. H. A., Rashid, R. A., & Hamed, A. B. (2016). Islamic financial literacy and its determinants among university students: An exploratory factor analysis. International Journal of Economic and Financial Issues, 6(S7), 32-35. Salamanca, N., de Grip, A., Fouarge, D., & Montizaan, R. (2020). Locus of control and investment in risky assets. Journal of Economic Behavior and Organization, 177, 548-568. https://doi.org/10.1016/j.jebo.2020.06.032 Sapir, A. S. M., & Ahmad, W. M. W. (2019). Financial literacy among Malaysian muslim undergraduates. Journal of Islamic Accounting and Business Research, 11(8), 1515-1529. https://doi.org/10.1108/JIABR-10-2017-0149 Sugiyono. (2017). Metode penelitian kuantitatif, kualitatif, dan R&D. Bandung: Alfabeta. Xiao, J. J. (2008). Applying behavior theories to financial behavior. In Handbook of Consumer Finance Research, chapter 5. 10.1007/978-0-387-75734-6_5 Zulaihati, S., Susanti, S., & Widyastuti, U. (2020). Teachers’ financial literacy: Does it impact on financial behavior? Management Science Letters, 10, 653-658. http://dx.doi.org/10.5267/j.msl.2019.9.014

A key moment in the evolution of modern European states was the halfcentury or so that straddles the year 1800. Confronted by commercial and colonial expansion across the seas and the steppes, as well as by the fiscal consequences of two long world wars (1756-63 and 1792-1815), monarchy and ministers increasingly viewed the state as a great engine for mobilizing “economic” resources. This period marks the culmination of what Paul Kennedy calls the European “financial revolution,” which was generated primarily by war. “If the difference between the financial burdens of the age of Philip II and that of Napoleon was one of degree, it still was remarkable enough,” Kennedy observes. The stresses of generating income in such quantities changed individual states as well as the international economy.

ABSTRAK Pengelolaan pembangunan desa islami adalah konsep pembangunan desa yang memiliki karakteristik tercapainya tujuan pembangunan sosial ekonomi yang berdimensi holistik, seimbang antara aspek material dan spiritual. Penelitian ini bertujuan untuk mengkaji pembahasan kajian-kajian terdahulu secara sistematis tentang konsep dan praktik pengelolaan pembangunan desa dalam perspektif islam. Dalam rangka melakukan review publikasi artikel secara sistematis, riset ini menggunakan standar protokol RAMESES. Hasil penelitian ini terbagi menjadi dua tema utama, yaitu peran dan fungsi lembaga keuangan mikro syariah dalam pembangunan desa dan Lembaga Swadaya Masyarakat dalam pengelolaan pembangunan desa. Tema pertama menghasilkan tiga subtema: praksis keuangan mikro syariah di Bangladesh, Malaysia, dan Indonesia. Tema kedua menghasilkan satu subtema yaitu peranan Pesantren dalam mendukung pengelolaan pembangunan desa. Hasilnya memberikan landasan untuk mengisi ruang-ruang yang belum dimasuki untuk membangun pengelolaan pembangunan desa yang komprehensif berdasarkan prinsip atau nilai Islam yang ideal. Kata kunci: Islami, Pengelolaan Pembangunan Desa, Systematic Literature Review. ABSTRACT Islamic village development management is a village development concept that has the characteristics of achieving socio-economic development goals with a holistic dimension, balanced between material and spiritual aspects. This study aims to systematically review the discussion of previous studies on the concepts and practices of village development management from an Islamic perspective. To conduct the article review systematically, this research was carried out using the RAMESES protocol standard. The results of this study are divided into two main themes, namely the role and function of Islamic microfinance institutions in village development and non-governmental organizations in managing village development. The first theme produces three sub-themes: the practice of Islamic microfinance in Bangladesh, Malaysia, and Indonesia. The second theme resulted in a sub-theme, namely Pesantren's role in supporting the management of village development. The results provide a foundation to fill in the gaps that have not been entered to build a comprehensive village development management based on ideal Islamic principles or values. Keywords: Islamic, Village Development Management, Systematic Literature Review. REFERENCES Abdullah, M. F., Amin, M. R., & Ab Rahman, A. (2017). Is there any difference between Islamic and conventional microfinance? Evidence from Bangladesh. International Journal of Business and Society, 18(S1), 97–112. Adejoke, A.-U. G. (2010). Sustainable microfinance institutions for poverty reduction: Malaysian experience. OIDA International Journal of Sustainable Development, 2(4), 47–56. http://dx.doi.org/10.2139/ssrn.1666023 Akhter, W., Akhtar, N., & Jaffri, S. K. A. (2009). Islamic micro-finance and poverty alleviation: A case of Pakistan. 2nd CBRC, Lahore, Pakistan, 1–8. Al-Jayyousi, O. (2009). Islamic values and rural sustainable development. Rural21, 39–41. Alwyni, F. A., & Salleh, M. S. (2019). Discourses on development and the Muslim world. International Journal of Business and Social Science, 10(11). https://doi.org/10.30845/ijbss.v10n11a16 Anwar, A. Z., Susilo, E., Rohman, F., Santosa, P. B., & Gunanto, E. Y. A. (2019). Integrated financing model in Islamic microfinance institutions for agriculture and fisheries sector. Investment Management and Financial Innovations, 16(4), 303–314. https://doi.org/10.21511/imfi.16(4).2019.26 Anwarul Islam, K. . (2016). Rural development scheme: A case study on Islami Bank Bangladesh Limited. International Journal of Finance and Banking Research, 2(4), 129. https://doi.org/10.11648/j.ijfbr.20160204.12 Aslam, M. N. (2014). Role of Islamic microfinance in poverty alleviation in Pakistan: An empirical approach. International Journal of Academic Research in Accounting, Finance and Management Sciences, 4(4), 143–152. https://doi.org/10.6007/ijarafms/v4-i4/1288 Bebbington, A., Dharmawan, L., Fahmi, E., & Guggenheim, S. (2006). Local capacity, village governance, and the political economy of rural development in Indonesia. World Development, 34(11), 1958–1976. https://doi.org/10.1016/j.worlddev.2005.11.025 Begum, H., Alam, A. S. A. F., Mia, M. A., Bhuiyan, F., & Ghani, A. B. A. (2019). Development of Islamic microfinance: A sustainable poverty reduction approach. Journal of Economic and Administrative Sciences, 35(3), 143–157. https://doi.org/10.1108/jeas-01-2018-0007 Begum, H., Alam, M. R., Ferdous Alam, A. S. A., & Awang, A. H. (2015). Islamic microfinance as an instrument for poverty alleviation. Advanced Science Letters, 21(6), 1708–1711. https://doi.org/10.1166/asl.2015.6123 Belton, B., & Filipski, M. (2019). Rural transformation in central Myanmar: By how much, and for whom? Journal of Rural Studies, 67(February), 166–176. https://doi.org/10.1016/j.jrurstud.2019.02.012 Bhuiyan, A. B., Siwar, C., Ismail, A. G., & Talib, B. (2011). Financial sustainability & outreach of MFIs: A comparative study of aim in Malaysia and RDS of Islami Bank Bangladesh. Australian Journal of Basic and Applied Sciences, 5(9), 610–619. Budiwiranto, B. (2009). Pesantren and participatory development: The case of the Pesantren Maslakul Huda of Kajen, Pati, Central Java. Journal of Indonesian Islam, 03(02), 267–296. Elwardi, D. (2018). The role of Islamic microfinance in poverty alleviation : Lessons from Bangladesh Experience. In MPRA Paper (No. University of Muenchen). Fatimatuzzahroh, F., Abdoellah, O. S., & Sunardi, S. (2015). The potential of pesantren in sustainable rural development. Jurnal Ilmiah Peuradeun, 3(2), 257–278. Retrieved from https://journal.scadindependent.org/index.php/jipeuradeun/article/view/66 Febianto, I., Binti Johari, F., & Zulkefli, Z. B. K. (2019). The role of Islamic microfinance for poverty alleviation in Bandung, Indonesia. Ihtifaz: Journal of Islamic Economics, Finance, and Banking, 2(1), 55. https://doi.org/10.12928/ijiefb.v2i1.736 Fianto, B. A., Gan, C., & Hu, B. (2019). Financing from Islamic microfinance institutions: Evidence from Indonesia. Agricultural Finance Review, 79(5), 633–645. https://doi.org/10.1108/AFR-10-2018-0091 Hassan, A. (2014). The challenge in poverty alleviation: Role of Islamic microfinance and social capital. Humanomics, 30(1), 76–90. https://doi.org/10.1108/H-10-2013-0068 Hassan, A. A., Qamar, M. U. R., & Chachi, A. (2017). Role of Islamic microfinance scheme in poverty alleviation and well-being of women implemented. İslam Ekonomisi ve Finansi Dergisi, 1, 1–32. Retrieved from http://dergipark.gov.tr/download/issue-file/11046 Hassan, A., & Saleem, S. (2017). An Islamic microfinance business model in Bangladesh: Its role in alleviation of poverty and socio-economic well-being of women. Humanomics, 33(1), 15–37. https://doi.org/10.1108/H-08-2016-0066 Hosen, M. N., & Fitria, S. (2018). The Performance of Islamic rural banks in Indonesia: 2010-2015. European Research Studies Journal, 21(Special Issue 3), 423–440. https://doi.org/10.35808/ersj/1393 Hudaefi, F. A., & Heryani, N. (2019). The practice of local economic development and maqāṣid al-sharī‘ah: Evidence from A Pesantren in West Java, Indonesia. International Journal of Islamic and Middle Eastern Finance and Management, 12(5), 625–642. https://doi.org/10.1108/IMEFM-08-2018-0279 Ibrahim, M., & Murtala, S. (2018). The Role of Islamic microfinance institutions in alleviating poverty in Bauchi State, Nigeria. International Journal of Service, Management and Engineering, 5(1), 9–22. Islam, M. T., Omori, K., & Yoshizuka, T. (2005). Rural development policy and administrative patterns in Bangladesh : A Critical Review. Bull. Fac. Life Env. Sci, 10, 19–26. Kazimoto, P., & Fukofuka, S. (2013). The financial management challenges on the village socio-economic development. International Forum, 16(2), 37–50. Khaleequzzaman, M., & Shirazi, N. S. (2012). Islamic microfinance - An inclusive approach with special reference to poverty eradication in Pakistan. IIUM Journal of Economics and Management, 20(1), 19–49. Kraus, S., Breier, M., & Dasí-Rodríguez, S. (2020). The art of crafting a systematic literature review in entrepreneurship research. International Entrepreneurship and Management Journal, 16(3), 1023–1042. https://doi.org/10.1007/s11365-020-00635-4 Laila, T. (2010). Islamic microfinance for alleviating poverty and sustaining peace. World Universities Congress, 1–9. Li, Y., Fan, P., & Liu, Y. (2019). What makes better village development in traditional agricultural areas of China? Evidence from long-term observation of typical villages. Habitat International, 83(October 2018), 111–124. https://doi.org/10.1016/j.habitatint.2018.11.006 Mamun, A., Uddin, M. R., & Islam, M. T. (2017). An Integrated approach to Islamic Microfinance for poverty alleviation in Bangladesh. Üniversitepark Bülten, 6(1), 33–44. https://doi.org/10.22521/unibulletin.2017.61.3 Mohamed, E. F., & Fauziyyah, N. E. (2020). Islamic microfinance for poverty alleviation : A systematic literature. International Journal of Economics, Management and Accounting, 28(1), 141–163. Muhammad Syukri Salleh. (2011). Islamic-based development for post-tsunami Aceh: A theoritical construct. Media Syariah: Wahana Kajian Hukum Islam Dan Pranata Sosial, 13(2), 163–168. Muhammad Syukri Salleh. (2015a). An Islamic approach to poverty management: The Ban Nua Way. International Journal of Contemporary Applied Sciences, 2(7), 186–205. Muhammad Syukri Salleh. (2015b). Islamic economics revisited: Re-contemplating unresolved structure and assumptions. 8th International Conference on Islamic Economics and Finance, (January). Mustari, M. (2014). The roles of the institution of pesantren in the development of rural society: A study in kabupaten Tasikmalaya, West Java, Indonesia. International Journal of Nusantara Islam, 1(2), 13–35. https://doi.org/10.15575/ijni.v1i1.34 Mustari, M. (2018). Institution of pesantren as a contributing factor in developing rural communities. Socio Politica, 8(1), 71–89. Nasrin, N., & Sarker, S. B. (2014). Disbursement and recovery of rural credit: A study on Rajapur Branch of Rupali Bank Limited. IOSR Journal of Business and Management, 16(11), 15–23. https://doi.org/10.9790/487x-161161523 Onakoya, A. B., & Onakoya, A. O. (2013). Islamic microfinance as a poverty alleviation tool: Expectations from Ogun State, Nigeria. Scholarly Journal of Business Administration, 3(2), 36–43. Organisation for Economic Co-Operation and Development (OECD). (2006). A paradigm shift in rural development. Rahim Abdul Rahman, A. (2010). Islamic Microfinance: An ethical alternative to poverty alleviation. Humanomics, 26(4), 284–295. https://doi.org/10.1108/08288661011090884 Rahim, S. A. (2017). Evaluation of the effectiveness of training programmes of Islami Bank Bangladesh Limited. Journal of Business and Retail Management Research, 11(3), 154–164. Rokhman, W. (2013). The effect of Islamic microfinance on poverty alleviation: Study in Indonesia. Economic Review – Journal of Economics and Business, XI(2), 21–30. Samsuddin, S. F., Shaffril, H. A. M., & Fauzi, A. (2020). Heigh-ho, heigh-ho, to the rural libraries we go! - a systematic literature review. Library and Information Science Research, 42(1). https://doi.org/10.1016/j.lisr.2019.100997 Satar, N., & Kassim, S. (2020). Issues and challenges in financing the poor: lessons learned from Islamic microfinance institutions. EJIF - European Journal of Islamic Finance, 1(15), 1–8. Shaffril, H. A. M., Ahmad, N., Samsuddin, S. F., Samah, A. A., & Hamdan, M. E. (2020). Systematic literature review on adaptation towards climate change impacts among indigenous people in the Asia Pacific Regions. Journal of Cleaner Production, 258, 120595. https://doi.org/10.1016/j.jclepro.2020.120595 Suzuki, Y., Pramono, S., & Rufidah, R. (2016). Islamic microfinance and poverty alleviation program: Preliminary research findings from Indonesia. Share: Jurnal Ekonomi Dan Keuangan Islam, 5(1), 63–82. https://doi.org/10.22373/share.v5i1.910 Uddin, T. A., & Mohiuddin, M. F. (2020). Islamic social finance in Bangladesh: Challenges and opportunities of the institutional and regulatory landscape. Law and Development Review, 13(1), 265–319. https://doi.org/10.1515/ldr-2019-0072 Umar, H., Usman, S., & Purba, R. B. R. (2018). The influence of internal control and competence of human resources on village fund management and the implications on the quality of village financial reports. International Journal of Civil Engineering and Technology, 9(7), 1526–1531. Wajdi Dusuki, A. (2008). Banking for the poor: The role of Islamic banking in microfinance initiatives. Humanomics, 24(1), 49–66. https://doi.org/10.1108/08288660810851469 Wong, G., Greenhalgh, T., Westhorp, G., Buckingham, J., & Pawson, R. (2013). RAMESES publication standards: Meta-narrative reviews. Journal of Advanced Nursing, 69(5), 987–1004. https://doi.org/10.1111/jan.12092 Xalane, M. A. E., & Binti Che Mohd Salleh, M. (2018). Poverty alleviation in Mogadishu, Somalia: The role of Islamic microfinance. Global Conference on Islamic Economics and Finance 2018, 60–80. Yudha, E. P., Juanda, B., Kolopaking, L. M., & Kinseng, R. A. (2020). Rural development policy and strategy in the rural autonomy era. Case study of pandeglang regency-indonesia. Human Geographies, 14(1), 125–147. https://doi.org/10.5719/hgeo.2020.141.8

AbstractIn this study international and domestic students were compared on variables such as accommodation and financial satisfaction, social support, mismatched expectations, academic stress, dysfunctional coping, and psychological distress. International and domestic students (N = 86 for each group), enrolled at a large Australian university based in a capital city, completed a battery of questionnaires. Results demonstrate that in comparison to domestic students, international students had less social support, used more dysfunctional coping strategies and had greater incongruence between their expectations and experiences of university life. The results endorse the significance of providing high quality supportive and orientation programs to international students, to enhance their social support and coping strategies, which, as demonstrated, are lacking.

Background: As medical tourism rises globally, healthcare leaders are required to make strategic decisions about accepting international patients, as a means to diversify income, increase access to cancer care, and optimize patient experience. Hospital Infantil Teletón de Oncología (HITO), a free-standing pediatric oncology hospital in Mexico, currently has no international patients. Aim: We posed a hypothetical case to a group of HITO's senior leaders to understand the strategic priorities, examine the decision-making process around allocating beds for self-paying patients, and explore how changes in hospital governance influence the healthcare system. Methods: A literature review and prediscussion interviews were conducted, and IRB exemption was obtained. Two facilitators led the discussion using a structured case guide. Participants (N=13) were randomly assigned to teams supporting or opposing the decision to accept international patients. Thirty minutes were allocated for team discussion, thirty minutes for team presentation and group discussion. Session was recorded and transcribed. Results: Four themes emerged around ethics and equity, finance, operations, and community. Ethical considerations included concerns that this possibility disrupted HITO's mission to serve the Mexican population. Financial considerations focused on the creation of a new billing system and cost-efficiency questions. Operational issues included new processes and systems in care delivery to accommodate international patients such as transfer of records and hiring of translators. Community topics covered HITO's reputation and the impact on local economy. Conclusion: Our study revealed the importance of a multidisciplinary approach to complex decision-making and the need for systematic strategic planning that lead to system strengthening and improvement of childhood cancer outcomes. The use of a hypothetical case as a learning and consensus-building tool in exploring team dynamics and mapping strategies was also highlighted. With medical tourism as a potentially realistic scenario, healthcare leaders must be prepared to evaluate its impact on their organization, healthcare system, and society.

PurposeAppreciating the need to foster entrepreneurship in Madagascan rural areas and acknowledging that many unanswered questions remain regards testing the theory of planned behaviour (TPB), the study aims to apply and extend the TPB model by investigating the moderating effect of access to finance (A2F) on entrepreneurial intentions (EI).DesignBased on survey data (n = 1,456) collected across several regions in Madagascar, hypotheses are statically tested using regression analyses.FindingsA significant moderating effect is revealed on the TPB-EI relationship in terms of attitude towards behaviour and perceived behavioural control. Moreover, levels of education and gender differences also influence this relationship.Research limitations/implicationsPolicy directives for the Madagascan Government and other private institutions include fostering support systems for those who intend to enter into entrepreneurship. On a practical level, Malagasy policymakers and decision makers at financial institutions need to pay particular attention to the TPB antecedents.OriginalityThe paper makes a contribution to the literature by providing empirical evidence on the moderating role of A2F on the TPB-EI link, while also explaining how individual-level variables influence this relationship in an under-researched developing country context – Madagascar.

Subjects (N = 343) were students at a Dutch and Canadian university who provided ratings of sympathy and financial assistance for victims of ten international disasters. Canadian subjects expressed greater sympathy and gave more money from a personal windfall than did Dutch subjects. Females overall expressed greater sympathy, although males and females provided equal amounts of assistance.

Problem setting. The current state of the world economy is characterized by large-scale transformations, which are manifested in the development of key technologies of Industry 4.0, smart specialization, increasing international competition, accelerating all processes that become global and more open. For developing countries, including Ukraine, innovation is particularly important as it underpins industrialization, which plays a key role in diversifying the economy and overcoming its structural weakness. Industry is the engine of innovation, productivity growth and exports. Аnalysis of recent researches and publications. Numerous works by well-known foreign economists have devoted to the issues of innovative development of economic systems, research of innovations as a factor of sustainable growth and increase of competitiveness of the country in the conditions of globalization, digital transformation of economy: P. Drucker, M. Castells, F. Nixon, P. Fischer, J. Schumpeter, K. Schwab, L. Abalkin, A. Aganbegyan, A. Warsaw, L. Gokhberg, R. Greenberg, M. Delyagin, V. Inozemtsev, N. Ivanova, B. Kuzyk, D. Lviv. Also these issues were researched by Ukrainian specialists: G. Androschuk, L. Antonyuk, Y. Atamanova, Y. Bazhal, V. Bazylevych, O. Butnik - Siversky, V. Geets, V. Gusev, O. Zhilinska, I. Egorov, O. Kuzmin, L. Ligonenko B Malitsky, I. Makarenko, V. Muntiyan, V. Parkhomenko, S. Prilipko, V. Solovyov, V. Sidenko, O. Simson, N. Chukhrai, L. Fedulova, A. Yakovlev and others. At the same time, the multifaceted and complex nature of this issue, the dynamics of change in the world, especially during the pandemic COVID-19, require further research. The purpose of this research is to research the dynamics of innovation activity on an international scale based on the consolidated indicators of the Global Innovation Index for 2020, to determine the place of Ukraine in it. Article’s main body. Based on the consolidated indicators of the Global Innovation Index for 2020, the dynamics of innovation activity on an international scale is considered, a comparative analysis is conducted, the relative advantages and weaknesses of national innovation systems are identified, and Ukraine’s place is determined. In GII, Ukraine ranks 45th out of 131 countries, showing an overall increase in the ranking of the innovation index and in the sub-indices: + 20 positions in education and +10 in R&D. Ukraine also retained 2nd place among countries with below-average income. It is noted that the coronavirus pandemic has had a negative impact on innovation and caused a significant decline in national and global economies. At the same time, by affecting some industries, COVID-19 stimulates the development and funding of innovation in others, especially in the areas of computer technology, digitalization, and healthcare. The study confirmed the stability of innovative development of countries that have traditionally been leaders in this index in previous years. The crisis caused by COVID-19 can be a catalyst for innovation in many traditional industries, such as tourism, education and retail. It can also stimulate innovation in the organization of work processes at the level of enterprises and individual employees, as well as in the (re) organization of production locally and globally. Today, it is extremely important to unleash this potential, which requires government support, as well as models of interaction and further private sector investment in innovation. Conclusions and prospects for the development. In conclusion, it should be noted that GII continues to support and stimulate innovation in an era of change. The purpose of the next 13th analytical report is to provide meaningful data on innovations and thus help the representatives of policy-making bodies in assessing the effectiveness of innovation activities of their countries, making informed decisions on further state innovation policy. At this stage, with increasing one-sidedness and nationalism, it is important to remember that most countries that have improved their positions in GII over time have benefited significantly from integration into global value chains and innovation networks. China, Vietnam, India and the Philippines are good examples.

Abstract Financial exploitation (FE) is one of the most common forms of older adult mistreatments. The World Bank defines FE as financial violence and the World Health Organization describes FE as financial or material abuse. Both international organizations recognize that FE causes deprivation/neglect leading to physical and emotional injury to victims. Older African Americans (OAA) are disproportionately affected by FE, impacting their health and welfare. A qualitative phenomenological study explored the lived experiences of FE among OAA. A Community Based Participatory Research approach was used to partner with a predominately African American-faith based community. Participant recruitment (n=12) was through community sponsored seminars that included verbal presentations, group discussions; individual surveys, Older Adult Financial Exploitation Measure (OAFEM). OAFEM data was analyzed to identify risks. Analysis of the interviews included Open and Axial coding, and data categorization. Using NVivo, Stevick-Colaizzi-Keen analysis as modified by Moustakas, five themes emerged.

ABSTRAK Penelitian ini bertujuan untuk menguji spillover effect indeks saham syariah Amerika Serikat dan Cina terhadap indeks saham syariah ASEAN dengan menggunakan metode Nonlinier Autoregressive Distributed Lag (NARDL) untuk menemukan spillover effect yang bersifat asimetris selama pandemi Covid-19. Data yang diamati dimulai pada 1 Januari 2020 sampai dengan 30 September 2021 dengan total observasi sebanyak 336 data untuk masing-masing indeks saham. Penelitian ini mendapatkan beberapa temuan. Pertama, indeks saham syariah Amerika Serikat dan Cina memiliki pengaruh asimetris jangka pendek terhadap indeks saham syariah Indonesia, Malaysia dan Thailand selama pandemi Covid-19. Kedua, indeks saham syariah Amerika Serikat dan Cina hanya memiliki pengaruh asimetris jangka panjang terhadap indeks saham syariah Malaysia selama pandemi Covid-19. Ketiga, efek ketika terjadi penurunan indeks saham syariah Amerika Serikat dan Cina lebih besar dibandingkan pada saat terjadi kenaikan terhadap indeks saham syariah Malaysia selama pandemi Covid-19. Salah satu penyebab hubungan tersebut adalah karena adanya hubungan dagang yang sangat erat antara Amerika Serikat dan Cina terhadap Malaysia. Adapun implikasi dari penelitian ini adalah investor internasional dapat menjadikan hasil penelitian ini sebagai bahan pengambilan keputusan apabila terjadi kontraksi akibat krisis seperti pada saat pandemi Covid-19 terhadap indeks saham syariah Amerika Serikat dan Cina untuk mempertahankan maupun menjual portofolio investasi mereka. Kata Kunci: Spillover, Indeks Syariah, Asimetris, Covid-19. ABSTRACT This study aims to examine the spillover effect of Islamic stock indexes of the United States and China on the ASEAN Islamic stock index using the Nonlinear Autoregressive Distributed Lag (NARDL) method to find asymmetric spillover effects during the Covid-19 pandemic. The observed data starts on January 1, 2020, until September 30, 2021, with a total of 336 observations for each stock index. This study found some findings. First, the Islamic stock indexes of the United States and China have a short-term asymmetric influence on the Islamic stock indices of Indonesia, Malaysia, and Thailand during the Covid-19 pandemic. Second, the Islamic stock indexes of the United States and China have only a long-term asymmetric influence on Malaysia's sharia stock indexes during the Covid-19 pandemic. Third, the effect when there is a decline in Islamic stock indexes of the United States and China is greater than when there is an increase in the Malaysian sharia stock index during the Covid-19 pandemic. One of the reasons for this relationship is the very close trade relationship between the United States and China with Malaysia. The research implication of this study is that international investors can use the results of this research as a decision-making material in the event of a contraction due to the crisis (one of which is the Covid-19 pandemic) in the United States and China Islamic stock indexes to maintain or sell their investment portfolios. Keywords: Spillover, Islamic Index, Asymmetric, Covid-19. DAFTAR PUSTAKA Abdullahi, S. I. (2021). Islamic equities and covid-19 pandemic: Measuring Islamic stock indices correlation and volatility in period of crisis. Islamic Economic Studies, 29(1), 50-66. https://doi.org/10.1108/IES-09-2020-0037 Aslam, F., Mohmand, Y. T., Ferreira, P., Memon, B. A., Khan, M., & Khan, M. (2020). Network analysis of global stock markets at the beginning of the coronavirus disease (covid-19) outbreak. Borsa Istanbul Review, 20, 49–61. https://doi.org/10.1016/j.bir.2020.09.003 Azhar, J. A., Wulandari, R., & Kalijaga, U. I. N. S. (2021). Stock performance based on sharia stock screening: Comparasion between syariah stock indices of Indonesia and Malaysia. 1(1), 14–26. https://doi.org/10.20885/AMBR.vol1.iss1.art2 Baek, S., Mohanty, S. K., & Glambosky, M. (2020). Covid-19 and stock market volatility: An industry level analysis. Finance Research Letters, 37(January), 1-10. https://doi.org/https://doi.org/10.1016/j.frl.2020.101748 Dizioli, A., Guajardo, J., Klyuev, VladimirMano, R., & Raissi, M. (2016). Spillovers from China’s growth slowdown and rebalancing to the ASEAN-5 economies. IMF Working Papers, 16(170), 1. https://doi.org/10.5089/9781475524260.001 Forbes, K. J., & Rigobon, R. (2002). No contagion, only interdependence: Measuring stock market comovements. Journal of Finance, 57(5), 2223–2261. https://doi.org/10.1111/0022-1082.00494 Hasan, M. B., Mahi, M., Sarker, T., & Amin, M. R. (2021). Spillovers of the covid-19 pandemic: Impact on global economic activity, the stock market, and the energy sector. Journal of Risk and Financial Management, 14(5), 200. https://doi.org/10.3390/jrfm14050200 He, Q., Liu, J., Wang, S., & Yu, J. (2020). The impact of covid-19 on stock markets. Economic and Political Studies, 0(0), 275–288. https://doi.org/10.1080/20954816.2020.1757570 Hung, N. T. (2019). Return and volatility spillover across equity markets between China and Southeast Asian countries. Journal of Economics, Finance and Administrative Science, 24(47), 66–81. https://doi.org/10.1108/JEFAS-10-2018-0106 International Monetary Fund. (2021). Fault lines widen in the global recovery. World Economic Outlook Update, July 2021, 1–21. Retrieved from https://www.imf.org/en/Publications/WEO/Issues/2021/07/27/world-economic-outlook-update-july-2021 International Trade Administration. (2021). The investment climate statement chapter of the CCG is provided by the state department. Retrieved from https://www.trade.gov/country-commercial-guides/malaysia-market-overview Jebran, K., & Iqbal, A. (2016). Examining volatility spillover between Asian countries’ stock markets. China Finance and Economic Review, 4(1), 0–13. https://doi.org/10.1186/s40589-016-0031-1 Kayo, E. S. (2021). Bursa saham terbesar di dunia (20 besar). Retrieved from https://www.sahamu.com/bursa-saham-terbesar-di-dunia/ Kirkulak Uludag, B., & Khurshid, M. (2019). Volatility spillover from the Chinese stock market to E7 and G7 stock markets. Journal of Economic Studies, 46(1), 90–105. https://doi.org/10.1108/JES-01-2017-0014 Komorek, C. (2021). Record trade between Malaysia and China. Retrieved from http://www.fruitnet.com/asiafruit/article/184345/record-trade-between-malaysia-and-china Lee, H. Y. (2012). Contagion in international stock markets during the sub prime mortgage crisis. International Journal of Economics and Financial Issues, 2(1), 41–53. Lee, K.-J., Lu, S.-L., & Shih, Y. (2018). Contagion effect of natural disaster and financial crisis events on international stock markets. Journal of Risk and Financial Management, 11(2), 16. https://doi.org/10.3390/jrfm11020016 Lento, C., & Gradojevic, N. (2021). S&P 500 index price spillovers around the covid-19 market meltdown. Journal of Risk and Financial Management, 14(7), 330. https://doi.org/10.3390/jrfm14070330 Liu, H., Manzoor, A., Wang, C., Zhang, L., & Manzoor, Z. (2020). The covid-19 outbreak and affected countries stock markets response. International Journal of Environmental Research and Public Health, 17(8), 1–19. https://doi.org/10.3390/ijerph17082800 Marçal, E. F., Prince, D. de, Zimmermann, B., Merlin, G., & Simões, O. (2020). Assessing global economic activity linkages: The role played by United States, Germany and China. EconomiA, 21(1), 38–56. https://doi.org/10.1016/j.econ.2020.01.001 Mata, M. N., Razali, M. N., Bentes, S. R., & Vieira, I. (2021). Volatility spillover effect of Aan-Asia’s property portfolio markets. Mathematics, 9(12), 1–20. https://doi.org/10.3390/math9121418 McMillan, D. G. (2020). Interrelation and spillover effects between stocks and bonds: Cross-market and cross-asset evidence. Studies in Economics and Finance, 37(3), 561-582. https://doi.org/10.1108/SEF-08-2019-0330 Panjaitan, Y., & Novel, R. (2021). Volatility spillover among Asian developed stock markets to Indonesia stock market during pandemic covid-19. Jurnal Keuangan dan Perbankan, 25(2), 342–354. https://doi.org/10.26905/jkdp.v25i2.5532 Pesaran, M. H., Shin, Y., & Smith, R. J. (2001). Bounds testing approaches to the analysis of level relationships. Journal of Applied Econometrics, 16, 289–326. Purbasari, I. (2019). Volatility spillover effects from the US and Japan to the ASEAN-5 markets and among the ASEAN-5 markets. Sains: Jurnal Manajemen dan Bisnis, 11(2), 293-331. https://doi.org/10.35448/jmb.v11i2.6064 Rahmayani, D., & Oktavilia, S. (2021). Does the covid-19 pandemic affect the stock market in Indonesia? Jurnal Ilmu Sosial dan Ilmu Politik, 24(1), 33–47. https://doi.org/10.22146/JSP.56432 Ramdhan, N., Yousop, N. L. M., Ahmad, Z., Abdullah, N. M. H., & Zabizi, A. Z. (2016). Stock market integration: The effect of leader and emerging market. Journal of Advanced Research in Business and Management Studies, 2(1), 1–10. Saleem, A., Bárczi, J., & Sági, J. (2021). Covid-19 and Islamic stock index: Evidence of market behavior and volatility persistence. Journal of Risk and Financial Management, 14(8), 389. https://doi.org/10.3390/jrfm14080389 Sari, L. K., Achsani, N. A., & Sartono, B. (2017). Volatility transmission of the main global stock return towards Indonesia. Bulletin of Monetary Economics and Banking, 20(2), 229–254. https://doi.org/10.21098/bemp.v20i2.813 Sekaran, U., & Bougie, R. (2018). Metode penelitian untuk bisnis. Jakarta: Salemba Empat. Setiawan, A., & Kartiasih, F. (2021). Contagion effect of Argentina and Turkey crisis to Asian countries, is it really happening? Jurnal Ekonomi dan Pembangunan Indonesia, 21(1), 59–76. https://doi.org/10.21002/jepi.v21i1.1333 Shin, Y., Yu, B., & Greenwood-Nimmo, M. (2012). Modelling asymmetric cointegration and dynamic multipliers in a nonlinear ARDL framework. SSRN Electronic Journal, 1–61. https://doi.org/10.2139/ssrn.1807745 Suppakittiwong, T., & Aimprasittichai, S. (2015). A study of a relationship between the U.S. stock market and emerging stock markets in Southeast Asia. Unpublished undergraduate thesis. Sweden: Linnaeus University. Sznajderska, A., & Kapuściński, M. (2019). The spillover effects of chinese economy on Southeast Asia and Oceania. NBP Working Paper Issue 315. Retrieved from https://www.nbp.pl/publikacje/materialy_i_studia/315_en.pdf Thai Hung, N. (2019). Equity market integration of China and Southeast Asian Countries: Further Evidence from MGARCH-ADCC and wavelet coherence analysis. Quantitative Finance and Economics, 3(2), 201–220. https://doi.org/10.3934/qfe.2019.2.201 Thomson Reuters Practical Law. (2021). International trade in goods and services in Malaysia: Overview. Retrieved from https://uk.practicallaw.thomsonreuters.com/w-017-9602?transitionType=Default&contextData=(sc.Default)&firstPage=true Trade between Malaysia and China reached new high in 2020 despite Covid. (2021). Retrieved from https://www.freshplaza.com/article/9293748/trade-between-malaysia-and-china-reached-new-high-in-2020-despite-covid/ United States Census Bureau. (2021). Trade in goods with Malaysia. Retrieved from https://www.census.gov/foreign-trade/balance/c5570.html Vo, X. V., & Tran, T. T. A. (2019). Modelling volatility spillovers from the US equity market to ASEAN stock markets. Pacific Basin Finance Journal, 59(February 2020), https://doi.org/10.1016/j.pacfin.2019.101246 Wang, Q., & Han, X. (2021). Spillover effects of the United States economic slowdown induced by COVID-19 pandemic on energy, economy, and environment in other countries. Environmental Research, 196(February). https://doi.org/10.1016/j.envres.2021.110936 Wycislak, S. (2014). Contagion effect and organization. European Scientific Journal, 10(1), 17–26. https://doi.org/10.19044/esj.2014.v10n1p%25p Yan, B., Stuart, L., Tu, A., & Zhang, Q. (2020). Analysis of the effect of covid-19 on the stock market and investing strategies. SSRN Electronic Journal. https://doi.org/10.2139/SSRN.3563380 Yan, C. (2020). COVID-19 Outbreak and stock prices: Evidence from China. SSRN Electronic Journal. https://doi.org/10.2139/SSRN.3574374 Yujing, O. (2021). China-Malaysia diplomatic relations – sailing towards a brighter future. Retrieved from https://www.thestar.com.my/opinion/letters/2021/05/31/china-malaysia-diplomatic-relations---sailing-towards-a-brighter-future

Abstract Financial security is critical to overall well-being in retirement. Life course disruptions in work due to unemployment or disability may have lasting impacts on financial security in later life, and these effects may or may not be ameliorated by old age security programs and retirement benefits. Women are known to be particularly vulnerable for financial hardship in later life, making their life course experiences especially important in understanding financial well-being in retirement. We examine the Canadian Longitudinal and International Study of Adults (LISA) to assess later life financial insecurity in retirement, including 20 years of data on labor force experiences across adulthood drawn from linked tax records (N=2,353; N=1,079 men and N=1,274 women). The Canadian context is a useful complement to studies in the US due to its diverse and relatively generous public support programs, in addition to personal savings options for retirement. We find that among men, financial insecurity is tied to years reporting unemployment, where for women this outcome is more strongly linked to reports of disability and income assistance across adulthood. Although public and private retirement benefits do not offset these associations for either gender, receipt of income supplements reduce subjective financial insecurity among women. Among men, personal savings have the most robust effect in reducing financial insecurity. Our results suggest that in Canada, with its relatively generous provision of retirement support, life course work and health instability have lasting but differential effects for men and women in retirement.

ABSTRAK Tujuan penelitian ini dilakukan adalah untuk mengidentifikasi dan menganalisis determinan risiko likuiditas pada bank syariah dan konvensional yang beroperasi di Indonesia sebelum dan selama pandemi COVID-19. Penelitian ini adalah penelitian kuantitatif dengan menggunakan data panel untuk mengkaji hubungan antara risiko likuiditas dengan faktor spesifik bank dan faktor makroekonomi sebelum dan selama pandemi COVID-19 (2018-2021). Dengan mengambil sampel dari 10 bank syariah dan 20 bank konvensional yang ada di Indonesia, penelitian ini menemukan bahwa faktor spesifik bank yaitu Capital Adequacy ratio (CAR), Return on Equity (ROE), dan Non Performing Loan (NPL) atau risiko kredit memiliki pengaruh pada likuiditas bank syariah. Sementara CAR dan NPL tidak memberikan pengaruh pada likuiditas bank konvensional hanya ROE yang memiliki pengaruh pada risiko likuiditas bank konvensional. Adapun faktor makro ekonomi (pertumbuhan GDP dan inflasi) tidak mempengaruhi risiko likuiditas kedua bank. Kemudian variabel pandemic tidak memberikan pengaruh pada risiko likuiditas kedua jenis bank. Penelitian ini diharapkan dapat mempermudah para bankir dalam mengambil keputusan untuk meningkatkan kualitas pengelolaan likuiditas pada kedua sistem perbankan tersebut, terutama dimasa pandemi covid-19, agar tidak terjadi kebangkrutan. Kata Kunci: Risiko Likuiditas, Bank Syariah, Bank Konvensional, Covid-19. ABSTRACT This study aims to identify and analyze the determinants of liquidity risk in Islamic and conventional banking in Indonesia before and during the COVID-19 pandemic. This study uses a panel data approach to examine the relationship between liquidity risk with bank-specific and macroeconomic factors before and during the COVID-19 pandemic (2018-2021). By taking samples from 10 Islamic banks and 20 conventional banks operating in Indonesia, this study found that bank-specific factors consist of Capital Adequacy ratio (CAR), Return on Equity (ROE), and Non-Performing loans (NPL) or credit risk affect the liquidity of Syariah banking. While CAR and NPL have no significant effect on conventional bank liquidity, other bank-specific factors, namely ROE, have a considerable effect on the liquidity risk of conventional banking. Meanwhile, macroeconomic factors (GDP growth and inflation) did not affect the liquidity risk of the two banks. Meanwhile, the dummy variable shows no significant effect on liquidity risk in Islamic and conventional banks related to pandemic conditions. Thus, this research is expected to facilitate bankers in making decisions to improve the quality of liquidity management in the two banking systems. Keywords: Liquidity Risk, Islamic Banks, Conventional Banks, Covid-19. DAFTAR PUSTAKA Abdel Megeid, N. S. (2017). Liquidity risk management: conventional versus Islamic banking system in Egypt. Journal of Islamic Accounting and Business Research, 8(1), 100–128. https://doi.org/10.1108/JIABR-05-2014-0018 Abdul-Rahman, A., Sulaiman, A. A., & Said, N. L. H. M. (2018). Does financing structure affects bank liquidity risk? Pacific-Basin Finance Journal, 52(9), 26-29. https://doi.org/10.1016/j.pacfin.2017.04.004 Adawiyah, N. N., & Azifah, N. (2020). Faktor-faktor yang mempengaruhi likuiditas pada bank umum syariah di Indonesia. Jurnal Ilmiah Ekonomi Bisnis, 25(3), 238–248. https://doi.org/10.35760/eb.2020.v25i3.2663 Almira, N. P. A. K., & Wiagustini, N. L. P. (2020). Return on asset, return on equity, dan earning per share berpengaruh terhadap return saham. E-Jurnal Manajemen Universitas Udayana, 9(3), 1069. https://doi.org/10.24843/ejmunud.2020.v09.i03.p13 Arif, A., & Nauman Anees, A. (2012). Liquidity risk and performance of banking system. Journal of Financial Regulation and Compliance, 20(2), 182–195. https://doi.org/10.1108/13581981211218342 Berger, A.N. and Bouwman, C. H. (2009). Bank liquidity creation. Review of Financial Studies, 22(9), 3779–3837. https://doi.org/10.1093/rfs/hhn104 BPS. (n.d.). Pengertian pendapatan nasional. Retrieved from https://www.bps.go.id/subject/11/produk-domestik-bruto--lapangan-usaha-.html Cahyono, E. F., Rani, L. N., & Mardianto, M. F. F. (2021). Determinants of Indonesian conventional and Islamic bank depositor trust during the covid-19 pandemic. Journal of Islamic Monetary Economics and Finance, 7(1), 1–32. https://doi.org/10.21098/jimf.v7i1.1352 CNBC Indonesia. (2020). LPS: Perbankan hadapi risiko likuiditas ketat & NPL meningkat. Retrieved from https://www.cnbcindonesia.com/news/20200623142740-4-167394/lps-perbankan-hadapi-risiko-likuiditas-ketat-npl-meningkat Dendawijaya, L. (2003). Manajemen perbankan. Bogor: Ghalia Indah. Dinger, V. (2009). Do foreign-owned banks affect banking system liquidity risk? Journal of Comparative Economics, 37(4), 647-657. https://doi.org/10.1016/j.jce.2009.04.003 Fauziana, L., Mulyaningsih, A., Anggraeni, E., M, S. C. Y., & Rofida, U. (2014). Keterkaitan investasi modal terhadap GDP Indonesia. Economics Development Analysis Journal, 3(2), 372–380. https://doi.org/10.15294/edaj.v3i2.3845 Gautam, R. (2016). The Determinants of banks liquidity: Empirical evidence on Nepalese commercial banks. Journal of Interdisciplinary Studies, 2(2), 69–78. Ghenimi, A., Chaibi, H., & Omri, M. A. B. (2021a). Liquidity risk determinants: Islamic vs conventional banks. International Journal of Law and Management, 63(1), 65–95. https://doi.org/10.1108/IJLMA-03-2018-0060 Hanifah, R. U., Ariefiantoro, T., & Suryawardana, E. (2021). Analisis pengaruh non-performing loan (npl), return on asset (roa), return on equity (roe) terhadap risiko likuiditas perbankan. Solusi: Jurnal Ilmiah Bidang Ilmu Ekonomi 19 (3), 234–244. http://dx.doi.org/10.26623/slsi.v19i3.4112 Hidayat, S. E., Farooq, M. O., Nasution, A., & Sari, C. A. (2020). Covid-19 And its impacts on the Islamic financial industry in the OIC countries. In Impacts of COVID-19 Outbreak on Islamic Finance in the OIC Countries (I, pp. 1–11). Jakarta: KNEKS. Ichwan, M. C., & Ryandono, M. N. H. (2016). Faktor-faktor yang berpengaruh terhadap likuiditas bank syariah. Jurnal Ekonomi Syariah Teori dan Terapan, 3(2), 144–157. https://doi.org/10.20473/vol3iss20162pp144-157 Iqbal, A. (2012). Liquidity risk management: A comparative study between conventional and Islamic Banks of Pakistan. Global Journals, 12(5), 55-64. Izadkhasti, H. (2020). The severity & magnitude of the impact of the coronavirus crisis on the Islamic financial industry in Iran. In Impacts of COVID-19 Outbreak on Islamic Finance in the OIC Countries (pp. 53–59). Jakarta: KNEKS. Kamila, N. (2018). Pengaruh kinerja keuangan dan variabel ekonomi makro terhadap likuiditas perbankan (Studi pada industri perbankan di Indonesia tahun 2010-2016). Jurnal Ilmiah Mahasiswa Fakultas Ekonomi dan Bisnis, Ilmu Ekonomi, 1-17. liputan6.com. (2021). Ngeri, krisis ekonomi akibat pandemi covid-19 disebut terburuk dalam sejarah. Retrieved from https://www.liputan6.com/bisnis/read/4647601/ngeri-krisis-ekonomi-akibat-pandemi-covid-19-disebut-terburuk-dalam-sejarah Mariss, E. (2017). Pengaruh return on asset (roa), bopo, financing to deposit ratio (fdr), capital adequacy ratio (car) dan non performing financing (npf) terhadap tingkat bagi hasil deposito mudharabah pada bank umum syariah di Indonesia (Periode 2012-2015). Skripsi tidak dipublikasikan. Jakarta: Sekolah Tinggi Ilmu Ekonomi Indonesia Banking School Meera, A. K. M., & Wirdayanti, Y. N. (2020). The economic costs of the COVID-19 outbreak for Malaysia: A preliminary crude estimate and suggestion for solutions. In Impacts of COVID-19 Outbreak on Islamic Finance in the OIC Countries (pp. 61–69). Jakarta: KNEKS. Muhammad, A. D., & Ismail, A. A. (2020). Impacts of covid-19 on the Islamic finance industry in Nigeria. In Impacts of COVID-19 Outbreak on Islamic Finance in the OIC Countries (pp. 71–79). Jakarta: KNEKS. Muharam, H., & Penta Kurnia, H. (n.d.). Liquidity risk on banking industry: Comparative study between Islamic bank and conventional bank in Indonesia. Al-Iqtishad: Journal of Islamic Economics, 5(2), 207-218. https://doi.org/10.15408/aiq.v5i2.2565 Overby, J., Rayburn, M., & Hammond, K. (2013). Impact, definition of. Encyclopedia of Crisis Management, 16(1), 69–94. https://doi.org/10.4135/9781452275956.n167 Prihatiningsih. (2016). Pengaruh DPK, capital adequecy ratio (CAR), imbal hasil sertifikat bank indonesia syariah (SBIS), imbal hasil sertifikat investasi mudharabah antar bank syariah (SIMA), dan non performing financing (NPF) terhadap financing to deposit ratio (FDR) (studi pada bank umum syariah tahun 2006-2010. Skripsi tidak dipublikasikan. Semarang: Universitas Diponegoro Rahman, M. A., Kusuma, A. Z., & Afryanto, H. (2020). Situasi ketengakerjaan di lapangan usaha yang tedampak covid-19. Catatan Isu Semeru, 1-4. Reyna, T. (2007). Panel data analysis fixed and random effects using stata (v. 4.2). Data & Statistical Services. Massachusetts: Princeton University. Santoso dkk. (2013). Faktor-faktor yang mempengaruhi likuiditas perbankan syariah di Indonesia. Jurnal Ekonomi Universitas Sebelas Maret, 221–231. Shaikh, S. A. (2020). Coping with COVID-19 in Pakistan. In Impacts of COVID-19 Outbreak on Islamic Finance in the OIC Countries (pp. 89–101). Jakarta: KNEKS. Sudarsono, H. (2009). Dampak krisis keuangan global terhadap perbankan di indonesia: Perbandingan antara bank konvensional dan bank syariah. La_riba: Jurnal Ekonomi Islam, 3(1), 12-23 https://doi.org/10.20885/lariba.vol3.iss1.art2 Sukmana;, R., Indrawan;, I. W., & Ajija, S. R. (2020). The impact of covid-19 outbreaks on the Islamic financial industry: Indonesia. In Impacts of COVID-19 Outbreak on Islamic Finance in the OIC Countries (pp. 43–51). Jakarta: KNEKS. Suparmin, A. (2019). Manajemen resiko dalam perspektif Islam. El-Arbah: Jurnal Ekonomi, Bisnis Dan Perbankan Syariah, 2(02), 27–47. https://doi.org/10.34005/elarbah.v2i02.551 Utami, M. S. M., & Muslikhati. (2019). Pengaruh dana pihak ketiga (DPK), capital adequacy ratio (CAR), non-performing financing (NPF) terhadap likuiditas bank umum syariah (BUS) periode 2015-2017. FALAH Jurnal Ekonomi Syariah, 4(1), 33–43. https://doi.org/https://doi.org/10.22219/jes.v4i1.8495 Waemustafa, W., & Sukri, S. (2016). Systematic and unsystematic risk determinants of liquidity risk between Islamic and conventional banks. International Journal of Economics and Financial Issues, 6(4), 1321–1327. https://doi.org/10.6084/m9.figshare.4052316 WHO. (n.d.). Pertanyaan dan jawaban terkait Coronavirus. Retrieved from https://www.who.int/indonesia/news/novel-coronavirus/qa/qa-for-public

Purpose – Grounded in the Uppsala model, the purpose of this paper is to investigate specific firm factors of fashion service retailers, which include: product category offering, firm experience (limited vs extensive) and firm size (small vs large) and examines how variations in these firm characteristics produce significant differences on three aspects of internationalisation activities; scale and scope of internationalisation, market choice (geographic and cultural distance), and financial performance (international sales and profit), and whether market choice produces differences on financial performance. Design/methodology/approach – Secondary sources were utilised to empirically investigate retailers (n=118). Information regarding product category offering, year of establishment, number of employees, countries entered, international sales, and profit were collected from retailer web sites, press releases, and annual reports. Findings – There were significant differences between product category offering and firm size in retailers’ internationalisation behaviours, and there were significant differences between product category offering and market choice in their financial performance. Variations in firm experience did not produce any significant differences. Research limitations/implications – This study extends limited literature on the internationalisation of fashion service retailers and contributes knowledge of how variations in specific firm factors produce different outcomes in terms of internationalisation, market choice, and financial performance. Practical implications – Retailers offering functional products may be more flexible in their internationalisation. Firms regardless of experience or size may consider being active in international markets because variations in these factors does not impact performance. Originality/value – This study addresses multiple gaps in retailer internationalisation literature and findings point that product category should be considered when studying internationalisation of service firms.

ABSTRAK Pesatnya perkembangan perbankan syariah di Indonesia menimbulkan tantangan baru bagi bank syariah untuk lebih mendiversifikasi kegiatannya. Penelitian ini bermaksud untuk menganalisis dampak diversifikasi dan karakteristik bank pada profitabilitas bank umum syariah di Indonesia tahun 2015-2019 secara parsial maupun simultan. Diversifikasi diproksikan dengan diversifikasi pembiayaan berdasarkan akad dan diversifikasi pendapatan yang diukur menggunakan 1 - HHI (Herfindahl-Hirschman Index), sedangkan karakteristik bank diproksikan dengan non-performing financing dan ukuran bank. Menggunakan pendekatan kuantitatif dengan metode regresi data panel. Hasil menunjukkan secara parsial diversifikasi pembiayaan dan risiko pembiayaan berdampak signifikan negatif, ukuran bank berdampak positif signifikan, sedangkan diversifikasi pendapatan tidak berdampak signifikan terhadap profitabilitas BUS di Indonesia. Secara simultan diversifikasi dan karakteristik bank berpengaruh signifikan terhadap profitabilitas BUS di Indonesia. Kata Kunci: Profitabilitas, diversifikasi pembiayaan, diversifikasi pendapatan, risiko pembiayaan, ukuran bank. ABSTRACT The rapid development of Islamic banking in Indonesia creates a new challenge for sharia banks to diversify. This study aims to investigate the impact of diversification and bank characteristics on the profitability of sharia commercial banks in Indonesia in 2015-2019 partially and simultaneously. In this study, diversification was proxied by financing diversification based on contracts and revenue diversification measured using 1 - HHI (Herfindahl-Hirschman Index), while bank characteristics were proxied by non-performing financing and bank size. Using a quantitative approach with panel data regression analysis. This study uses purposive sampling. The results show that partially, diversification and financing risk has a significant negative impact, bank size has a significant positive impact, while income diversification does not have a significant impact on the profitability of sharia commercial banks in Indonesia. Simultaneously, diversification and bank characteristics have a significant effect on the profitability of sharia commercial banks in Indonesia. Keywords: Profitability, financing diversification, income diversification, financing risk, and bank size. DAFTAR PUSTAKA Al-Harbi, A. (2019). The determinants of conventional banks profitability in developing and underdeveloped OIC countries. Journal of Economics, Finance and Administrative Science, 24(47), 4–28. https://doi.org/10.1108/JEFAS-05-2018-0043 Alkhouri, R., & Arouri, H. (2018). The effect of diversification on risk and return in banking sector Evidence from the Gulf Cooperation Council countries. International Journal of Managerial Finance, 15(1), 100-128. https://doi.org/10.1108/IJMF-01-2018-0024 Azmat, S., Skully, M., & Brown, K. (2015). Can Islamic banking ever become Islamic? Pacific Basin Finance Journal, 34, 253–272. https://doi.org/10.1016/j.pacfin.2015.03.001 Bougatef, K., & Korbi, F. (2018). The determinants of intermediation margins in Islamic and conventional banks. Managerial Finance, 44(6), 704–721. https://doi.org/10.1108/MF-11-2016-0327 Brigham, E. F., & Houston, J. F. (2010). Dasar-dasar manajemen keuangan. Jakarta: Salemba Empat. Chowdhury, M. A. F., & Rasid, M. E. S. M. (2017). Determinants of performance of Islamic banks in GCC countries: Dynamic GMM approach. Advances in Islamic Finance, Marketing, and Management, 49–80. https://doi.org/10.1108/9781786358981 Elsas, R., Hackethal, A., & Holzhäuser, M. (2010). The anatomy of bank diversification. Journal of Banking and Finance, 34(6), 1274–1287. https://doi.org/10.1016/j.jbankfin.2009.11.024 Fahmi, I. (2017). Analisis laporan keuangan. Bandung: CV. Alfabeta. Hermawan, D., & Fitria, S. (2019). Pengaruh CAR, NPF, FDR, dan BOPO terhadap profitabilitas dengan variabel kontrol size (Studi kasus pada PT. Bank Muamalat Indonesia periode 2010-2017). Diponegoro Journal of Management, 8, 59–68. Jumingan. (2006). Analisis laporan keuangan. Jakarta: PT. Bumi Aksara. Kabir, M. N., Worthington, A., & Gupta, R. (2015). Comparative credit risk in Islamic and conventional bank. Pacific Basin Finance Journal, 34, 327–353. https://doi.org/10.1016/j.pacfin.2015.06.001 Lam, T., & Nguyen, A. (2018). Diversification and bank efficiency in six ASEAN countries. Global Finance Journal, 37, 57–78. https://doi.org/10.1016/j.gfj.2018.04.004 Lee, S. P., & Isa, M. (2017). Determinants of bank margins in a dual banking system. Managerial Finance, 43(6), 630-645. https://doi.org/10.1108/MF-07-2016-0189 Lestari, W. A., Tanuatmodjo, H., & Cakhyaneu, A. (2020). Diversification of financing as an effort to increase profitability at Islamic comercial banks in Indonesia. Review of Islamic Economics and Finance, 3(1), 17–28. https://doi.org/10.20414/iqtishaduna.v11i1.1131 Masruroh, M. (2018). Diversifikasi pembiayaan sebagai upaya peningkatan profitabilitas di bank syariah. Al-Tijary, 3(2), 117. https://doi.org/10.21093/at.v3i2.1102 Menicucci, E., & Paolucci, G. (2016). The determinants of bank profitability: Empirical evidence from European banking sector. Journal of Financial Reporting and Accounting, 14(1), 86-115. https://doi.org/10.1108/JFRA-05-2015-0060 Meslier, C., Tacneng, R., & Tarazi, A. (2014). Is bank income diversification beneficial ? Evidence from an emerging economy. Journal of International Financial Markets, Institutions & Money, 31, 97–126. https://doi.org/10.1016/j.intfin.2014.03.007 Meyrantika, D. N., & Haryanto, M. (2017). Analisis permodalan, penyaluran dana, diversifikasi pendapatan, NIM dan risiko kredit terhadap kinerja keuangan perbankan (Studi empiris BUSN yang terdaftar di BEI periode 2012-2015). Diponegoro Journal of Management, 6, 1–13. Moudud-Ul-Huq, S. (2019). Can BRICS and ASEAN-5 emerging economies benefit from bank diversification? Journal of Financial Regulation and Compliance, 27(1), 43–69. https://doi.org/10.1108/JFRC-02-2018-0026 Muhammad. (2016). Manajemen keuangan syariah: Analisis fiqh & keuangan. Yogyakarta: UPP STIM YKPN. Paltrinieri, A., Dreassi, A., Rossi, S., & Khan, A. (2020). Risk-adjusted profitability and stability of Islamic and conventional banks: Does revenue diversification matter ? Global Finance Journal, July 2018. https://doi.org/10.1016/j.gfj.2020.100517 Purnamandari, N. P. A. L., & Badera, D. N. (2015). Kemampuan prediksi rasio keuangan dan ukuran bank pada risiko gagal bank. E-Jurnal Akuntasi Universitas Udayana, 2(12), 172–187. Ristia, H. Y. (2018). Faktor-faktor yang mempengaruhi profitabilitas bank umum syariah di Indonesia. Jurnal Ecodemica, 2(1), 74-85. Samad, A. (2016). Are Islamic banks’ non-bank deposits shock resistant ? A comparison with conventional banks: Evidence from Bahrain. Journal of Applied Finance & Banking, 6(5), 107–117. Sari, I. A., & Wiratno, A., Suyono, E. (2014). Pengaruh strategi diversifikasi dan karakteristik perusahaan terhadap kinerja perusahaan. Journal of Auditing, Finance, and Forensic Accounting, 2(1), 13–22. https://doi.org/10.21107/jaffa.v2i1.757 Setiawan, R., & Shabrina, A. (2018). Diversifikasi pendapatan, kepemilikan pemerintah, kinerja dan risiko bank. Jurnal Dinamika Ekonomi & Bisnis, 15(1), 49–59. https://doi.org/10.34001/jdeb.v15i1.917 Siyoto, S., & Sodik, M. A. (2015). Dasar metodologi penelitian. Yogyakarta: Literasi Media Publishing. Tjiptono. (2001). Manajemen pemasaran dan analisa perilaku konsumen. Yogyakarta: BPFE. Trinugroho, I., Risfandy, T., & Doddy, M. (2018). Competition, diversification, and bank margins: Evidence from Indonesian Islamic rural banks. Borsa Istanbul Review, 18(4), 349-358. https://doi.org/10.1016/j.bir.2018.07.006 Wu, J., Chen, L., Chen, M., & Nam, B. (2020). Diversification, efficiency and risk of banks: Evidence from emerging economies. 45(December 2020). https://doi.org/10.1016/j.ememar.2020.100720 Yusuf, M. (2017). Dampak indikator rasio keuangan terhadap profitabilitas bank umum syariah di Indonesia. Jurnal Keuangan dan Perbankan, 13(2), 141–151.

ABSTRAK Pesatnya perkembangan perbankan syariah di Indonesia menimbulkan tantangan baru bagi bank syariah untuk lebih mendiversifikasi kegiatannya. Penelitian ini bermaksud untuk menganalisis dampak diversifikasi dan karakteristik bank pada profitabilitas bank umum syariah di Indonesia tahun 2015-2019 secara parsial maupun simultan. Diversifikasi diproksikan dengan diversifikasi pembiayaan berdasarkan akad dan diversifikasi pendapatan yang diukur menggunakan 1 - HHI (Herfindahl-Hirschman Index), sedangkan karakteristik bank diproksikan dengan non-performing financing dan ukuran bank. Menggunakan pendekatan kuantitatif dengan metode regresi data panel. Hasil menunjukkan secara parsial diversifikasi pembiayaan dan risiko pembiayaan berdampak signifikan negatif, ukuran bank berdampak positif signifikan, sedangkan diversifikasi pendapatan tidak berdampak signifikan terhadap profitabilitas BUS di Indonesia. Secara simultan diversifikasi dan karakteristik bank berpengaruh signifikan terhadap profitabilitas BUS di Indonesia. Kata Kunci: Profitabilitas, diversifikasi pembiayaan, diversifikasi pendapatan, risiko pembiayaan, ukuran bank. ABSTRACT The rapid development of Islamic banking in Indonesia creates a new challenge for sharia banks to diversify. This study aims to investigate the impact of diversification and bank characteristics on the profitability of sharia commercial banks in Indonesia in 2015-2019 partially and simultaneously. In this study, diversification was proxied by financing diversification based on contracts and revenue diversification measured using 1 - HHI (Herfindahl-Hirschman Index), while bank characteristics were proxied by non-performing financing and bank size. Using a quantitative approach with panel data regression analysis. This study uses purposive sampling. The results show that partially, diversification and financing risk has a significant negative impact, bank size has a significant positive impact, while income diversification does not have a significant impact on the profitability of sharia commercial banks in Indonesia. Simultaneously, diversification and bank characteristics have a significant effect on the profitability of sharia commercial banks in Indonesia. Keywords: Profitability, financing diversification, income diversification, financing risk, and bank size. DAFTAR PUSTAKA Al-Harbi, A. (2019). The determinants of conventional banks profitability in developing and underdeveloped OIC countries. Journal of Economics, Finance and Administrative Science, 24(47), 4–28. https://doi.org/10.1108/JEFAS-05-2018-0043 Alkhouri, R., & Arouri, H. (2018). The effect of diversification on risk and return in banking sector Evidence from the Gulf Cooperation Council countries. International Journal of Managerial Finance, 15(1), 100-128. https://doi.org/10.1108/IJMF-01-2018-0024 Azmat, S., Skully, M., & Brown, K. (2015). Can Islamic banking ever become Islamic? Pacific Basin Finance Journal, 34, 253–272. https://doi.org/10.1016/j.pacfin.2015.03.001 Bougatef, K., & Korbi, F. (2018). The determinants of intermediation margins in Islamic and conventional banks. Managerial Finance, 44(6), 704–721. https://doi.org/10.1108/MF-11-2016-0327 Brigham, E. F., & Houston, J. F. (2010). Dasar-dasar manajemen keuangan. Jakarta: Salemba Empat. Chowdhury, M. A. F., & Rasid, M. E. S. M. (2017). Determinants of performance of Islamic banks in GCC countries: Dynamic GMM approach. Advances in Islamic Finance, Marketing, and Management, 49–80. https://doi.org/10.1108/9781786358981 Elsas, R., Hackethal, A., & Holzhäuser, M. (2010). The anatomy of bank diversification. Journal of Banking and Finance, 34(6), 1274–1287. https://doi.org/10.1016/j.jbankfin.2009.11.024 Fahmi, I. (2017). Analisis laporan keuangan. Bandung: CV. Alfabeta. Hermawan, D., & Fitria, S. (2019). Pengaruh CAR, NPF, FDR, dan BOPO terhadap profitabilitas dengan variabel kontrol size (Studi kasus pada PT. Bank Muamalat Indonesia periode 2010-2017). Diponegoro Journal of Management, 8, 59–68. Jumingan. (2006). Analisis laporan keuangan. Jakarta: PT. Bumi Aksara. Kabir, M. N., Worthington, A., & Gupta, R. (2015). Comparative credit risk in Islamic and conventional bank. Pacific Basin Finance Journal, 34, 327–353. https://doi.org/10.1016/j.pacfin.2015.06.001 Lam, T., & Nguyen, A. (2018). Diversification and bank efficiency in six ASEAN countries. Global Finance Journal, 37, 57–78. https://doi.org/10.1016/j.gfj.2018.04.004 Lee, S. P., & Isa, M. (2017). Determinants of bank margins in a dual banking system. Managerial Finance, 43(6), 630-645. https://doi.org/10.1108/MF-07-2016-0189 Lestari, W. A., Tanuatmodjo, H., & Cakhyaneu, A. (2020). Diversification of financing as an effort to increase profitability at Islamic comercial banks in Indonesia. Review of Islamic Economics and Finance, 3(1), 17–28. https://doi.org/10.20414/iqtishaduna.v11i1.1131 Masruroh, M. (2018). Diversifikasi pembiayaan sebagai upaya peningkatan profitabilitas di bank syariah. Al-Tijary, 3(2), 117. https://doi.org/10.21093/at.v3i2.1102 Menicucci, E., & Paolucci, G. (2016). The determinants of bank profitability: Empirical evidence from European banking sector. Journal of Financial Reporting and Accounting, 14(1), 86-115. https://doi.org/10.1108/JFRA-05-2015-0060 Meslier, C., Tacneng, R., & Tarazi, A. (2014). Is bank income diversification beneficial ? Evidence from an emerging economy. Journal of International Financial Markets, Institutions & Money, 31, 97–126. https://doi.org/10.1016/j.intfin.2014.03.007 Meyrantika, D. N., & Haryanto, M. (2017). Analisis permodalan, penyaluran dana, diversifikasi pendapatan, NIM dan risiko kredit terhadap kinerja keuangan perbankan (Studi empiris BUSN yang terdaftar di BEI periode 2012-2015). Diponegoro Journal of Management, 6, 1–13. Moudud-Ul-Huq, S. (2019). Can BRICS and ASEAN-5 emerging economies benefit from bank diversification? Journal of Financial Regulation and Compliance, 27(1), 43–69. https://doi.org/10.1108/JFRC-02-2018-0026 Muhammad. (2016). Manajemen keuangan syariah: Analisis fiqh & keuangan. Yogyakarta: UPP STIM YKPN. Paltrinieri, A., Dreassi, A., Rossi, S., & Khan, A. (2020). Risk-adjusted profitability and stability of Islamic and conventional banks: Does revenue diversification matter ? Global Finance Journal, July 2018. https://doi.org/10.1016/j.gfj.2020.100517 Purnamandari, N. P. A. L., & Badera, D. N. (2015). Kemampuan prediksi rasio keuangan dan ukuran bank pada risiko gagal bank. E-Jurnal Akuntasi Universitas Udayana, 2(12), 172–187. Ristia, H. Y. (2018). Faktor-faktor yang mempengaruhi profitabilitas bank umum syariah di Indonesia. Jurnal Ecodemica, 2(1), 74-85. Samad, A. (2016). Are Islamic banks’ non-bank deposits shock resistant ? A comparison with conventional banks: Evidence from Bahrain. Journal of Applied Finance & Banking, 6(5), 107–117. Sari, I. A., & Wiratno, A., Suyono, E. (2014). Pengaruh strategi diversifikasi dan karakteristik perusahaan terhadap kinerja perusahaan. Journal of Auditing, Finance, and Forensic Accounting, 2(1), 13–22. https://doi.org/10.21107/jaffa.v2i1.757 Setiawan, R., & Shabrina, A. (2018). Diversifikasi pendapatan, kepemilikan pemerintah, kinerja dan risiko bank. Jurnal Dinamika Ekonomi & Bisnis, 15(1), 49–59. https://doi.org/10.34001/jdeb.v15i1.917 Siyoto, S., & Sodik, M. A. (2015). Dasar metodologi penelitian. Yogyakarta: Literasi Media Publishing. Tjiptono. (2001). Manajemen pemasaran dan analisa perilaku konsumen. Yogyakarta: BPFE. Trinugroho, I., Risfandy, T., & Doddy, M. (2018). Competition, diversification, and bank margins: Evidence from Indonesian Islamic rural banks. Borsa Istanbul Review, 18(4), 349-358. https://doi.org/10.1016/j.bir.2018.07.006 Wu, J., Chen, L., Chen, M., & Nam, B. (2020). Diversification, efficiency and risk of banks: Evidence from emerging economies. 45(December 2020). https://doi.org/10.1016/j.ememar.2020.100720 Yusuf, M. (2017). Dampak indikator rasio keuangan terhadap profitabilitas bank umum syariah di Indonesia. Jurnal Keuangan dan Perbankan, 13(2), 141–151.

ABSTRACT Law n. 11,638/2007 legitimized the International Financial Reporting Standards (IFRS) adoption process in Brazil and introduced an accounting system detached from tax purposes in the country. This law aims to reduce the influence of tax law on accounting standards and improve the quality of financial reporting, as IFRS are considered to be higher quality standards. International literature shows a reduction in earnings quality in environments where accounting and tax rules are strongly linked. Moreover, the influence of tax legislation on financial accounting is seen to encourage unconditional conservatism, a bias with no advantages for financial market efficiency. Thus, tax neutrality is expected to provide a more favorable institutional environment for quality financial reporting by detaching corporate accounting from tax accounting. In light of the above, this study aims to verify whether the advent of tax neutrality influences unconditional conservatism in Brazilian public companies. The methodology used involves panel data regressions. The sample consists of non-financial publicly-traded companies with information published in Economática® covering 2002 to 2014. The results show differences in the relationship between taxation and financial reporting between firms that are subject to different levels of monitoring in the Brazilian stock market. Evidence of unconditional conservatism is only found in companies that are subject to greater market monitoring. In this group, it is observed that taxation does not induce unconditional conservatism in reported earnings, which is expected in a tax neutrality context.

Background: Family caregivers provide the majority of palliative care. The impact of family caregiving on employment and finances has received little research attention in the field of palliative care. Aim: The aim of this study was to explore perspectives and experiences of combining paid employment with palliative care family caregiving, and to assess the availability and suitability of employment support across three countries – the United Kingdom (UK), Aotearoa New Zealand and Canada. Design: A qualitative descriptive study design was used. Semi-structured interviews were held with 30 key informants with professional or personal experience in palliative care from the UK ( n = 15), Aotearoa New Zealand ( n = 6) and Canada ( n = 9). Interviews were recorded, transcribed and analysed using the principles of thematic analysis. Results: Four main themes were identified: (1) significant changes to working practices are required to enable end of life family carers to remain in work; (2) the negative consequences of combining caregiving and employment are significant, for both patient and carer; (3) employer support for working end of life caregivers is crucial but variable and; (4) national, federal and government benefits for working end of life family carers are necessary. Conclusion: Supporting carers to retain employment whilst providing care has potential benefits for the patient at end of life, the caregiver, and the wider economy and labour market. Employers, policymakers and governments have a role to play in developing and implementing policies to support working carers to remain in employment.

This study attempts to analyze the relationship between export volume, as the dependent variable, and economic structure, inflation, exchange rate of Rupiah against USD, export price, and foreign investment policy. In particular, the study examines the implication of economic structural changes on the supply of export of merchandises in Indonesia.The framework of analysis used in this study was developed following the studies of Muscatelli, et al (1992) and Riedel (19). The model employed is an Error Correction Model (ECM) developed by Lucas and applied in demand and supply factors in the determinants of NICs by Muscatelli, et al. (199]). The study did not only apply an ECM, but also employed some procedure s to account for some weaknesses in applied OLS standard procedure.The data used for the analysis were collected from various sources, such as Notes of the Indonesian Budget of Financial Planning and Disbursement (RAPBN), Economic Statistics and Indonesian Finance of Bank lndonesia (BI). Indonesian Statistics (BPS), and International Financial Statistic of International Monetary Fund (IMF). These secondary data were reasonably easy to collect. The data consisted of a time series form spanning from 1983.1 to 1997.I V In other world, the data were in the form of four­ monthly.The study found that the conomic structure 1anrz.e had a positive effect both in the short-run and long-run, but its significance d1mm1 h d m long-run. Inflation was found to have a negative and significant relationship m the long-run but the significance lowered in the short-run with a nega tn·e e1_ ec1. Exchange rate, in the short-run, had a positive effect, but it had a negative effect m tht·I n -run In the shor t-run export supply of merchandises had a positive relation 1111h export price. but a negative relation in the long-run. Finally, the study found that jore1v1 1m·e tment policy had a positive and significant effect on export supply of merchandises .

This article proposes a theory of direct and indirect inf luences of the Olympic Games on international tourism behavior and presents test results of the theory using a quasi-experimental research design and visitor exit data (n = 3,875 useable surveys). Key finding: among prior visitors to Australia, the share searching for information nearly doubles (from 30 to 59 per cent) in comparing visitors reporting no change in awareness to substantial increase in awareness of Australia as a vacation destination due to hosting the Olympics. Conclusion: hosting international mega-events may result in substantial increases in activities and expenditures by visitors but such impacts occur through increases in visitors' search for information.

e20003 Background: Rhabdomyosarcoma (RMS) constitutes nearly 4% of all children diagnosed with cancer in ethnically diverse small island city of Singapore (pop. 5 million). Methods: We compared 56 children with RMS from April 1993 to December 2010 from KK Women’s and Children’s Hospital and National University Hospital, Singapore. They were treated as per Intergroup Rhabdomyosarcoma Study Group (IRSG) regimen (n=25), Société Internationale Pediatrique D’Oncologie (SIOP) regimen (n=20), and various other regimens (n=11). Results: Median age of diagnosis was 6.3 (0.1 - 17.3 years) with a median follow-up of 2.5 (0 - 15.6 years). According to IRSG classification, there were 19 (35.1%) with low risk (LR), 21 (38.8%) with intermediate risk (IR) and 14 (25.9%) with high risk (HR) disease. Fifteen (26.8%) were alveolar subtype, 23 (41.1%) were embryonal and sub-classification was not available in 18. The primary sites of tumor were: head and neck (n=22); genitourinary (n=19); extremity (n=10); and abdomen (n=5). At the time of analysis, 80.0% (n=45) were alive with no evidence of disease, 9 were dead of disease, and two were alive with disease. The 5-year EFS and OS for the cohort was 81.8% and 80.3% respectively. By disease risk group, 5-year EFS for LR was 93.3% [95% CI, 88.9 – 98.5], IR at 94.4% [95% CI, 90 – 99.6] and HR at 42.9% [95% CI, 41.5 – 47.7] respectively (p<0.001). The 5-year EFS for risk group by chemotherapy received per SIOP vs. per IRSG revealed: LR- 100% vs. 90.0% (p=0.43); IR- 100% vs. 90.9% (p=0.40); HR- 0% vs. 57.1% (0.64) respectively. Of 16 (7= HR) relapses at median of 2 years, 4 of 4 treated as per SIOP regimen were dead of disease and 2 of 3 treated as per IRSG were alive at last follow-up. Conclusions: High risk disease treated as per IRSG regimen resulted in superior EFS and OS than per SIOP. Although relapsed disease can be salvaged after initial therapy using SIOP regimen, emotional and financial impact of disease relapse on the family is vast. It would be of interest to report whether our findings can be duplicated in a collaborative international study.

Background The variability in physicians’ attitudes regarding electronic health records (EHRs) is widely recognized. Both human and technological factors contribute to user satisfaction. This exploratory study considers these variables by comparing emergency medicine physician experiences with EHRs in the United States and Norway. Objective This study is unique as it aims to compare individual experiences with EHRs. It creates an opportunity to expand perspective, challenge the unknown, and explore how this technology affects clinicians globally. Research often highlights the challenge that health information technology has created for users: Are the negative consequences of this technology shared among countries? Does it affect medical practice? What determines user satisfaction? Can this be measured internationally? Do specific factors account for similarities or differences? This study begins by investigating these questions by comparing cohort experiences. Fundamental differences between nations will also be addressed. Methods We used semistructured, participant-driven, in-depth interviews (N=12) for data collection in conjunction with ethnographic observations. The conversations were recorded and transcribed. Texts were then analyzed using NVivo software (QSR International) to develop codes for direct comparison among countries. Comprehensive understanding of the data required triangulation, specifically using thematic and interpretive phenomenological analysis. Narrative analysis ensured appropriate context of the NVivo (QSR International) query results. Results Each interview resulted in mixed discussions regarding the benefits and disadvantages of EHRs. All the physicians recognized health care’s dependence on this technology. In Norway, physicians perceived more benefits compared with those based in the United States. Americans reported fewer benefits and disproportionally high disadvantages. Both cohorts believed that EHRs have increased user workload. However, this was mentioned 2.6 times more frequently by Americans (United States [n=40] vs Norway [n=15]). Financial influences regarding health information technology use were of great concern for American physicians but rarely mentioned among Norwegian physicians (United States [n=37] vs Norway [n=6]). Technology dysfunctions were the most common complaint from Norwegian physicians. Participants from each country noted increased frustration among older colleagues. Conclusions Despite differences spanning geographical, organizational, and cultural boundaries, much is to be learned by comparing individual experiences. Both cohorts experienced EHR-related frustrations, although etiology differed. The overall number of complaints was significantly higher among American physicians. This study augments the idea that policy, regulation, and administration have compelling influence on user experience. Global EHR optimization requires additional investigation, and these results help to establish a foundation for future research.

Genetic diseases occur in breeds used for law enforcement. As important team members, dogs are expected to operate at peak performance for several years and are significant investments for both the initial purchase and extensive, specialized training. Previous studies have not focused on causes for retirement or euthanasia as genetic (inherited) versus acquired (environmental). We performed direct mutational analysis for breed-specific conditions on samples from 304 dogs including 267 law enforcement (122 US, 87 Israeli, and 58 Polish) and 37 search and rescue dogs. Genetic testing identified 29% (n = 89) of the dogs tested to be carriers of a genetic mutation and 6% (n = 19) to be at risk for a debilitating inherited condition that may eventually impair the dog's ability to work. At-risk dogs included Labrador Retrievers (n = 4) with exercise-induced collapse, Bloodhounds (n = 2) with degenerative myelopathy (DM), and German Shepherd dogs with DM (n = 12) or leukocyte adhesion deficiency, type III (n = 1). A substantial number of working dogs were shown to be at risk for genetic conditions that may shorten the dog's career. The loss of dogs, due to early retirement or euthanasia, as a result of preventable genetic conditions has an emotional cost to handlers and financial cost to service organizations that can be avoided with genetic screening prior to breeding, buying, or training.