Sustainability Reporting Disclosure in Islamic Corporates: Do Human Governance, Corporate Governance, and IT Usage Matter?

In developing countries, particularly South Asia, there is scarce research on corporate governance and sustainability reporting disclosure. This study considers several insightful theories, including Stakeholder Theory, Agency Theory, and the TOE Framework, to understand the relationships and drivers of sustainability reporting. The study examines Indonesian Islamic corporates using data from the ISSI (Indonesia Shariah Stock Index). We gathered annual reports and sustainability reports from the ISSI database for the year 2019. The study investigates how human governance (HG), Islamic corporate governance (ICG), and information technology usage (ITU) are related to sustainability reporting disclosure (SR). The findings showed that the sustainability reporting disclosure was significantly influenced by human governance and Islamic corporate governance with firm size and leverage. Furthermore, the research showed that profitability was not significantly related to sustainability reporting disclosure, that Islamic corporate governance had a significant negative influence on SR, and that IT usage was only significant when human governance was not present. Finally, the results showed that human governance is the main driver of sustainability reporting disclosure. Therefore, we conclude that human governance is the best predictor for sustainability reporting disclosure.

Sustainability Reporting Disclosure in Corporates: Do Human Governance, Corporate Governance, and IT Usage Matter?

The role of Islam as a driving force behind greater transparency of sustainability practices (Andri, Suryanto, Ghofur, & Anggraeni, 2020), especially during the digitalization era where all information is easily accessed. Following the Great Recession of 2008, many people sought an antidote to the economy, and Islamic Finance received much attention. Islamic corporate governance is one of the critical areas that has received a lot of attention because it is a tool for steering the economy (Alam Choudhury & Nurul Alam, 2013; A. A. Jan, Lai, & Tahir, 2021; Murphy & Smolarski, 2020; Siswanti, Salim, Sukoharsono, & Aisjah, 2017). Concerning Islamic corporate governance, the questions were answered differently in three layers approaches: 'decision making by consultation (shura'), 'decision making for which end in Allah through the institution of hisba and muhtasib to ensure Shari'a law compliance,' and 'accountability to Allah as human trustee to resources given through religious audit.'

The impact of mobile shadow IT usage on knowledge protection: an exploratory study

Purpose The mobile shadow information technology (IT) phenomenon is both completely misunderstood and negatively explored by those participating inside the organizational ecosystem. It represents all internet-based software, any other solutions for communications or employees’ sharing without any formal authorization or approval from the IT department. Such behavior can lead to a security breach of the organization’s data privacy, as these risks could disseminate it without the organization fully knowing. Recent research identifies that shadow IT is rarely covered from the knowledge sharing and knowledge protection (KP) perspective. This paper aims to provide an insight on how mobile shadow IT as a phenomenon could impact KP of an organization as a whole. Design/methodology/approach This is an exploratory study based on a qualitative approach. The authors conducted interviews with 11 IT users to answer the main research question. The interview guidelines were divided into three parts: types of mobile shadow IT and occurrence; KP nature in the workplace; and mobile shadow IT impact on KP. Findings The research findings identified that most interviewees use mobile shadow IT without any notice or permission from their IT departments. This sharing also negatively impacts the KP in the organization. The most common mobile shadow IT applications are the clouded type like Dropbox, Google Drive and WhatsApp. Interviewees are using mobile shadow IT mainly because organizations do not provide suitable tools to communicate efficiently. The authors concluded that mobile shadow IT harms KP with no security and privacy on what is being shared because this process is unmonitored by the organization. Practical implications For adequate knowledge and data protection, IT departments need to take more actions and efforts. This study can help IT decision-makers cope with the technology changes while understanding mobile shadow IT impacts. This study also offers insight regarding types of applications that can be used as an alternative tool for employees rather than using unauthorized applications. This research shows that medium-sized organizations are free to use these applications, which can cause damage to organizations. Originality/value This research is arguably among the first to explore the interviewees’ perspectives on how mobile shadow IT impacts KP. This paper also provides theoretical and practical insights by identifying the three primary constructs and how mobile shadow IT usage can affect KP.

IT Usage in Logistics and Supply Chain of Thai Industry Toward Industry 4.0

The paper aims at exploring the level of Information Technology usage in managing logistics and supply chain of Thai industry. The paper investigates the level of IT usage in managing logistics and supply chain of nine industry groups, based on the database of Logistics/ Supply Chain Scorecard (LSC). Of interest are (1) data interchange coverage, (2) open standards and unique identification codes and (3) logistics and supply chain IT capacity building. By mapping the logistics potential expectation of each industry, the paper can identify the levels of IT usage in each industry. The finding is suggestive of whether any policy be made to promote or support each of these industries.

Mediating Effect of It Tools Usage on the Relationship Between Academic Self-efficacy, Learning Attitude and Academic Performance

Information technology has a powerful impact on our daily doings in all walks of life. Particularly in educational settings, the pyramid of learning attitude has been altered by the usage of technological tools in learning process and thus the performance of the students. However, comprehensive integration of information technology tools to enhance the learning is a deemed necessity of information age where adolescents are seemed as digital natives. Therefore, this study focused on measuring the mediating effect of information technology usage on the relationship of Academic efficacy &learning attitude and academic performance of the students in secondary schools. Multi stage sampling technique was used; 10% of secondary public schools were randomly selected from four randomly selected Tehsils of Sargodha as sample; at second stage, 20% of the 10th graders were selected from each school through stratified random sampling. Data was collected through questionnaire by using quantitative survey method. Path analysis was applied to study the mediating effect of IT usage on the relationship between academic self-efficacy and academic performance. Findings revealed that academic self-efficacy exert significant positive in direct effect on the academic performance mediated through IT usage. Similarly, academic attitude also found to have significant direct and indirect effect on the academic performance. Therefore, it is suggested that teachers should integrate the technology embedded activities in their teaching.

SANITARY PAD USAGE AND ANALYSIS OF BOTTLENECKS AND BARRIERS IN ITS ADOPTION AMONG WOMEN RESIDING IN THE FIELD PRACTICE AREA OF MADHUBANI MEDICAL COLLEGE

Introduction: Good mensural hygiene is essential for improve reproductive health of women. Usage of sanitary pad is critical step towards this goal. Objectives: To estimate the prevalence of sanitary pad usage and ascertain various perceived barrier which prevents it usage. Methodology: We carried out a descriptive cross-sectional study using a mixed methodology among women in reproductive age residing in the field practice area of Madhubani medical college Results: The mean age of women (Table I) under study was 26 + 9.8years. The mean age of onset of menarche was 11+ 2.9 years. We found that 68% of the women residing in field practice area of Madhubani medical college don’t use sanitary pad. On Bottle neck analysis we found that one of the major hinderance to non-usage of sanitary pad was lack of supply to good quality low cost sanitary pad. Conclusion: The prevalence of sanitary pad usage among women residing field practice area of Madhubani medical college was 32%. Majority of women were of opinion that non availability of low-cost good quality sanitary pad was the major bottle neck which prevented usage among them.

The Impact of AIS Usage on AIS Effectiveness Among Jordanian SMEs: A Multi-group Analysis of the Role of Firm Size

In this research, we look at the antecedents of accounting information system (AIS) usage and their impact on the effectiveness of AIS. Therefore, drawing upon the resource-based view (RBV) and the technology–organization–environment (TOE) framework, we propose an integrated model to investigate the precursors and impacts of AIS utilization among Jordanian small and medium-sized enterprises (SMEs). The model so proposed incorporates the usage of AIS and its performance aspects into one framework. The current research utilized a self-administered questionnaire survey to collect data. Using data drawn from 186 respondents, the research model was verified empirically in the context of Jordanian SMEs. The findings revealed that compatibility, competitive pressure, organizational readiness, the commitment of the owners/managers and government supports have exerted a significant influence on the usage of AIS. In addition, the results demonstrated that AIS usage significantly influenced the effectiveness of AIS. In addition, firm size moderated the effect of AIS usage on AIS effectiveness. The findings of the current study afford insights as to how firms might garner improved usage of an AIS to gain better firm performance and provide contributions to the small but developing stream of research examining both antecedents and impacts of IS/IT usage.

Sensitivity about inventory leanness

PurposeThis study aims to suggest that firms and stock market investors are more sensitive about inventory leanness when industry information technology (IT) usage is high. First, when industry IT usage is high, a firm's inventory leanness is more responsive to information inputs (cash holding and sales efficiency). Second, when industry IT usage is high, the price-to-earnings ratio (indicative of stock market investors' willingness to pay a premium) is more sensitive to the firm's inventory leanness.Design/methodology/approachThis study highlights the contextual role of industry IT usage during the 1998–2009 lost decade (wherein the steepest falls in manufacturing jobs happened in the USA).FindingsThe results highlight the significant contextual role of industry IT usage. In manufacturing industry sectors with high IT usage, (1) inventory levels of firms are more responsive to information inputs and (2) stock market investors have greater appreciation for inventory leanness.Originality/valueThe lost decade, 1998–2009, was a difficult period for the manufacturing industry. Nonetheless, there was variation in stock market valuations of manufacturing firms, with many firms outperforming others. Stock market investors were sensitive to inventory leanness. Firms that positively impressed stock market investors were strategically positioned in high IT usage industry sectors and prioritized inventory leanness. Further, their inventories were sensitive to information inputs – their inventories were leaner in response to improved sales-efficiency and/or shortage in cash.