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This study aims to investigate cases of fraudulent financial statements that have occurred in Indonesia and explore the similarities of cases that existed in the period before and after the establishment of the Financial Services Authority.

This paper provides a descriptive examination of financial misstatements issued by different regimes by listed companies of the capital market and financial institution supervisory agency and the introduction of new financial service authority; among 93 listed companies that were subject to an official investigation arising from the publication of financial misstatements, these assessments were facilitated by mean of content analysis of annual reports following the announcement of an investigation.

The findings indicate that each regime has a specific pattern of financial statement fraud. It is found that senior management is responsible for most fraud, and recording a fictitious sale is the most common method of falsifying financial statements. Under the new regime, the publication of cases is limited since the introduction of risk-based supervision. Financial Services Authority is likely to fine and prosecute the director of a company as a perpetrator rather than a corporation as a legal entity.

This study contributes to the literature on the incidence of financial statement fraud in public companies and provides a detailed descriptive comparison of cases scrutinized by securities exchange commission in an emerging country.

The existing literature asserted that the Islamic banking industry progress significantly, but it has increasingly found asset deficient which assaulted the performance of Islamic banks (IBs). The aim of this study to examine the mediating role of intellectual capital (IC) on the relationship between corporate governance (CG) mechanisms and IBs performance is examined (ATO, NPM).

A panel sample of 129 IBs is drawn from the 29 organisation of Islamic cooperation (OIC) countries from 2008 to 2017. Two-step system generalized method of moments (2SYS-GMM) was used to account for the unobserved endogeneity and heteroscedasticity problem.

The empirical findings demonstrate that there is a significant impact of the CG mechanism on IC. Moreover, the empirical findings indicate that CG has a direct influence on banking performance but it affects indirectly through IC. IC also appears to have a mediation role in the relationship between the CG mechanism and the performance of IBs.

As the empirical research on IC from CG point of view in Islamic banking is generally new in the banking literature, the output of this research will contribute to the building up of empirical framework and practices regarding IC in the Islamic banking industry by using the resource-based theory as a leading theory and agency theory as a sub theory. It is anticipated that this study provided a superior comprehensive discussion of the IC in IBs across OIC countries which discovers the CG mechanism to influence the IC to improve banking performance.

This study offers useful insights to the regulators and practitioners to draw the rules and regulations in improving the CG mechanism and the effectiveness of internal controls by acknowledging the importance of IC in Islamic banking institutions. Particularly, the findings of this study may be of benefit to bankers to efficiently use the IC as a premise to design new and creative strategies to achieve a competitive advantage in the banking industry.

The study is unique in its nature because it presents a successful model for IBs to concentrate more on the role of IC in enhancing banking performance, which might be used by the banks to rearrange the roles within CG, to place their priorities regarding the internal governance system and financial plans for competency enhancement.

The purpose of this study is to examine the impact of corporate governance (CG) on intellectual capital efficiency (ICE) in Islamic banks (IBs) of Organisation of Islamic Cooperation (OIC) countries.

A sample of 129 IBs is drawn from the 29 OIC countries from 2008 to 2017. A two-step system of the generalised method of moments has been employed to account for the unobserved endogeneity and heteroscedasticity issue that arose due to time-variant and time-invariant variables.

The results revealed that CG measures, namely board size, non-executive directors do explain the extent and quality of ICE in the expected direction. In contrast, CEO duality, Shariah board and audit committee are negatively associated with the ICE. Moreover, the authors observed that male CEO in IBs has negative, but foreign ownership has a positive association with ICE in determining the extent of ICE in IBs. This study contributes specifically to the stakeholder theory and the literature of ICE and CG.

The findings of the study provide insight into how a larger board can overcome skill deficiency and how making more investment in ICE would help to enhance productivity. Hence, bank managers, regulators, policymakers and shareholders have strong interest in designing the appropriate CG structure to develop ICE in banks.

This is one of the few studies which provide empirical evidence of CG mechanism to boost the ICE in the perspective of IBs of the OIC countries.

The purpose of this study is to determine whether or not Islamic Workplace Spirituality (IWS) acts as a moderator in the relationship between Organizational Justice (OJ), Job Satisfaction (JS) and Workplace Deviant Behavior (WDB).

This research was conducted at Islamic-based universities in Lampung, with 213 employees as respondents out of 456 population’s members. The sampling technique used was purposive sampling, and the data were collected directly from respondents using a self-administered questionnaire. The analysis method used to test the research hypothesis was moderated regression analysis (MRA).

Out of six hypotheses proposed all were supported. This study confirmed the moderating role of Islamic Workplace Spirituality on the relationship of organizational justice and job satisfaction with workplace deviant behavior.

This study has several limitations on the self-report measures used, which may lead to general error bias. Also, because of the cross-sectional nature of data collection in this study, it can impact the inaccurate delineation of causal conclusions between the constructs examined (Clugston, 2000). Further research is suggested to conduct longitudinal research. This research was conducted in Lampung and is limited to religion-based agencies, limiting the generalizability of some findings in different places. Future studies are suggested to examine this construct in a broader scope. Generalizability problems were observed because people's responses to the questionnaires were so evident that they did not give importance to the research work, and they thought it was a waste of time to respond.

Since bearing the label “Islamic Higher Education” identifies them as part of Islamic education, all institutions that bear that label must follow Islamic law rulings in all of their operational activities. Islamic Spirituality in the Workplace (IWS) will make employees in organizations work on time and even manage their workload correctly. Having values related to spiritual constructs will make employees more ethical in understanding values and behavior, also increase trust among workers.

ISW will make employees in organizations/agencies work on time and even manage their workload correctly. Management must understand that an organization needs to create a healthy environment by providing organizational justice and reducing people's deviant behavior in the organization. Positive individual behavior shall increase the quality of one's social life.

Most theories in human resources development in higher education came from the field of psychology while religious perspectives tend to be omitted. This study underlines some of the crucial advances and contributions in developing human resource management theory related to Islamic workplace spirituality as a strategy to mitigate employees' deviant behavior.

There are two objectives in this study. First, testing the relationship between person-organization fit (P-O fit) and person-job fit (P-J fit) on turnover intentions. Second, examining the moderating role of kinship on the relationship between P-O fit and P-J fit on turnover intentions.

This research was conducted at private universities in Lampung with a total of 282 respondents. The analytical method used to test the research hypothesis was moderated regression analysis (MRA)

There are five proposed hypotheses, and all of them are supported. The findings of this study reveal that P-O fit and P-J fit are predictors that are negatively related to turnover intentions. Furthermore, kinship moderates the relationship between P-O fit and P-J fit on turnover intentions.

This study adds to the literature on turnover intentions in universities and underscores some important advances and contributions in developing a human resource management theory related to social capital. Based on the findings of this study, organizations are expected to pay more attention to P-O fit, P-J fit and kinship to reduce the level of turnover intentions. Employers are expected to choose people who match the organization's values and work and create interpersonal relationships between them to reduce turnover intentions, which mean the findings extend the theory of attraction-selection-attrition (ASA), social exchange and social capital. These findings provide theoretical and pragmatic insights for human resource management practitioners and relevant stakeholders.

Practically, the concepts of P-O fit and P-J fit are important to be considered by the leadership because creating a suitable environment for employees will trigger positive behaviors. Leaders must find the right people for the environment and the right environment for the employees. Furthermore, this study has implications for a relational approach to overcoming turnover intentions in the workplace. The relational approach is in the form of kinship. Organizations that encourage opportunities for social interaction among members can reduce employee turnover and tend to create positive social capital.

In social practice, kinship connects people in an organization. The existence of kinship in an organization helps academicians get relational and emotional support from coworkers and superiors so that they will feel a family relationship that may not be found in other organizations, which eventually reduces turnover intentions.

The originality of this study lies in investigating the moderating role of kinship on the relationship between P-O fit and turnover intentions. Kinship in this study is different from research in general. “Kinship” here is based on a kinship perspective because of the peculiarities of Asian culture, especially in Indonesia, namely kinship without blood relations and marriage.

The purpose of this study is to identify the risks that exist in halal meat supply chain activities and to carry out a risk assessment using the fuzzy best-worst method (FBWM) along with mitigating risks using the risk mitigation number (RMN).

The method used is to collect several literature reviews related to the halal meat supply chain, which has information relevant to the risks of the meat industry in Indonesia. Then, a focus group discussion was held with several experts who play a role in the meat industry in Indonesia, and 33 identified risks were identified in halal meat supply chain activities. The proposed methodology uses FBWM and RMN in conducting risk assessment and mitigation in the meat industry in Indonesia.

The analysis reveals that priority risk is obtained by using the global weight value on the FBWM, and then risk mitigation is carried out with RMN. Priority mitigation strategies can mitigate some of the risks to the meat industry in Indonesia. The proposed mitigation strategy is designed to be more effective and efficient in preventing risks that can interfere with product halalness in halal meat supply chain activities in the Indonesian meat industry.

The implications of this study highlight the need for collaboration among stakeholders, improved risk assessment methodologies and the expansion of research into other halal supply chains. By addressing these implications, the halal industry can enhance its integrity, consumer confidence and overall contribution to the global market.

This research provides an integrated approach to identifying, analyzing, assessing and mitigating risks to the meat industry in Indonesia.