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Series: European Proceedings of Social and Behavioural Sciences

Building a Sustainable Future: Fostering Synergy Between Technology, Business and Humanity

Proceedings of the International Conference in Technology, Humanities and Management (ICTHM 2023), 12-13 June, 2023, Istanbul, Turkey

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Table of Contents

Frontmatter
i-xv

Articles

Original Article

Government Enforcement as a Driving Factor for Corporate Integrity Practices Implementation

Ja’izah Abdul Jabar
,
Eley Suzana Kasim
ORCiD ,
Norlaila Md Zin
ORCiD

Keywords: Corporate integrity, Government enforcement, Integrity practices, Regulations

Article no: 1

Pages 1-10

Doi: 10.15405/epsbs.2023.11.1

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Original Article

Web-Based Sustainability Reporting: Evidence From State Islamic Religious Councils in Malaysia

Siti Fatimah Noor Minhad
ORCiD ,
Khairiah Ahmad
ORCiD ,
Zaharah Abdullah
ORCiD ,
Eley Suzana Kasim
ORCiD ,
Nor Aishah Mohd Ali
ORCiD ,
Nurul Hidayah Ahamad Nawawi
ORCiD

Keywords: Islam, religious bodies, sustainability reporting, uniformity, web-based disclosuret

Article no: 2

Pages 11-28

Doi: 10.15405/epsbs.2023.11.2

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Original Article

Empowering the Engagement of Digital Marketing Delivery Services Innovation Apps

Rozita Naina Mohamed
ORCiD ,
Mohd Saifullah Rusli
ORCiD ,
Halimahton Borhan
ORCiD ,
Anusara Sawangchai

Keywords: Food prices, offers and deals, online food delivery systems, speed of services, the user interface (UI), user friendliness

Article no: 3

Pages 29-41

Doi: 10.15405/epsbs.2023.11.3

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Original Article

Charting Digital Humanities: A Bibliometric View of Cultural Heritage

Razifah Othman
ORCiD ,
Othman Ibrahim
ORCiD ,
Siti Nuur-Ila Mat Kamal
ORCiD ,
Masitah Ahmad
ORCiD

Keywords: Digital humanities, bibliometric analysis & systematic literature review, cultural heritage, knowledge transfer

Article no: 4

Pages 42-58

Doi: 10.15405/epsbs.2023.11.4

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Original Article

Financial Corruption in the Healthcare Sector of Bangladesh During Covid-19 Pandemic

Kazi Musa
ORCiD ,
Jamaliah Said
ORCiD ,
Nor Balkish Zakaria
ORCiD ,
Farhana Begum
ORCiD ,
Adibah Jamaluddin
ORCiD

Keywords: Bangladesh, COVID-19, Corruption, Healthcare Corruption, Quality of Governance

Article no: 5

Pages 59-71

Doi: 10.15405/epsbs.2023.11.5

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Original Article

Exploring Core Catalysts for Advancement in Digital Social Innovation: A DEMATEL Analysis for Young Entrepreneurs

Zahari Md Rodzi
ORCiD ,
Nur Aima Binti Shafie
ORCiD ,
Noorraha Binti Abdul Razak
ORCiD ,
Nurshuhaida Binti Abdul Razak
ORCiD ,
Siti Arnizan Binti Mat Rifim
ORCiD

Keywords: Digital Social Innovations, Young Entrepreneurs, Dematel

Article no: 6

Pages 72-81

Doi: 10.15405/epsbs.2023.11.6

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Original Article

Islamization of Knowledge: A Case of International Islamic University Chittagong, Bangladesh

Md. Nurul Islam
ORCiD ,
Mohammed Sarwar Alam
,
Md. Absar Uddin
,
Shakil Ahmad
,
Sheikh Abu Toha Md Saky
,
Md. Obaidur Rahman
,
Md. Monirul Islam

Keywords: Islamization of knowledge, International Islamic University Chittagong (IIUC), Bangladesh, integration of Islamic values, principles

Article no: 8

Pages 92-102

Doi: 10.15405/epsbs.2023.11.8

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Original Article

Maqasid Syariah and Digital Transformation of Halal Supply Chain With Governance Elements

Siti Navillah Zulkifli
ORCiD ,
Sharifah Norzehan Syed Yusuf
ORCiD

Keywords: Halal Governance, Maqasid Syariah, Digital Transformation, Halal Supply Chain, Qualitative Research Approach

Article no: 9

Pages 103-115

Doi: 10.15405/epsbs.2023.11.9

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Original Article

E-Governance Challenges and Opportunities for Improving Public Service Delivery and Citizen Engagement

Md. Nurul Islam
ORCiD ,
Md. Aiub Hossain
ORCiD ,
Md. Khairul Islam
,
Md. Tarik Been Aziz
ORCiD

Keywords: Bangladesh, Citizen Engagement, E-government, E-governance, Public Service

Article no: 10

Pages 116-126

Doi: 10.15405/epsbs.2023.11.10

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Original Article

Evaluating Alternative Governance Strategies for Language Schools via SWOT and AHP Method

Murat Culduz
ORCiD ,
Filiz Mizrak
ORCiD ,
Şenay Caylan
ORCiD ,
Jamaliah Said
ORCiD ,
Naila Erum
ORCiD

Keywords: AHP Method, Educational Institutions, Strategic governance, SWOT Analysis

Article no: 11

Pages 127-141

Doi: 10.15405/epsbs.2023.11.11

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Original Article

Factors Influencing Business Sustainability of SMEs in Indonesia Post Covid-19 Pandemic

Devi Permatasari
ORCiD ,
Ahmad Rudi Yulianto
ORCiD ,
Nor Farizal Mohammed
ORCiD ,
Nur Aima Shafie
ORCiD

Keywords: Accounting information, Capital, Technology, Financial literacy, SMEs

Article no: 14

Pages 167-178

Doi: 10.15405/epsbs.2023.11.14

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Original Article

Detection of Financial Statement Fraud Using Fraud Pentagon Theory Perspective in Indonesia

Yuztitya Asmaranti
ORCiD ,
Norziana Lokman
ORCiD ,
Rahayu Abdul Rahman
ORCiD

Keywords: Financial Statement Fraud, Indonesian-listed firms, The Fraud Pentagon Theory

Article no: 16

Pages 192-202

Doi: 10.15405/epsbs.2023.11.16

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Original Article

Exploring, Categorizing, and Prioritizing the ESG Factors for Organizational Sustainability

Muhummad Khairul Islam
ORCiD ,
Nisaa Husnina Zulkifli
,
Erna Farina Mohamed
,
Amar Hisham Jaaffar
ORCiD ,
Huzairin Mohd Radzi

Keywords: AHP, Customers’ Expectations And Perceptions, ESG, Malaysian Electricity Utility Provider, QFD, Sustainability

Article no: 18

Pages 220-236

Doi: 10.15405/epsbs.2023.11.18

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Original Article

The Influence of Human Governance Towards Sustainable Supply Chain Management Disclosure

Nur Zharifah Che Adenan
ORCiD ,
Roshima Said
ORCiD ,
Corina Joseph
ORCiD

Keywords: Board Characteristics, Human Governance, Sustainable Supply Chain Management Disclosure

Article no: 19

Pages 237-249

Doi: 10.15405/epsbs.2023.11.19

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Original Article

A Preliminary Study of Corporate Environmental Disclosure for Malaysian Manufacturing Companies

Iylia Dayana Mohamed Izwan
ORCiD ,
Maslinawati Mohamad
ORCiD ,
Nurul Huda Ahmad Shukri
ORCiD ,
Mohd Hadli Shah Mohamad Yunus
ORCiD ,
Nor Balkish Zakaria
ORCiD

Keywords: Annual Reports, Corporate Environmental Disclosure, Manufacturing Companies, Malaysia

Article no: 20

Pages 250-261

Doi: 10.15405/epsbs.2023.11.20

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Original Article

Ideal Leverage via Machine Learning: Avoiding Financial Distress

Dilek Yomralıoğlu
ORCiD ,
Ali Osman Serdar Çıtak
ORCiD ,
Elif Baykal
ORCiD ,
Gökhan Silahtaroglu
ORCiD ,
Jamaliah Said
ORCiD

Keywords: Firm Performance, Financial Ratios, Firm Age, Marketing Expenses, Profit

Article no: 27

Pages 335-345

Doi: 10.15405/epsbs.2023.11.27

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Original Article

Fostering Business-Human Synergy: Building A Sustainable Future With Technology

Maslinawati Mohamad
,
Nurhidayah Yahya
ORCiD ,
Hairul Suhaimi Nahar
,
Hisham Yaacob

Keywords: Business, Conceptual, Humanity, Sustainability, Technology

Article no: 28

Pages 346-356

Doi: 10.15405/epsbs.2023.11.28

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Original Article

Professional Skepticism and Self-Efficacy on the Detection of Financial Statements Fraud

Novy Silvia Dewi
ORCiD ,
Sharifah Nazatul Faiza
ORCiD ,
Daniel Lumban Tobing
,
Jamaliah Said
ORCiD ,
Lufti Julian

Keywords: Auditor, Detection of Financial Statement Fraud, Professional Skepticism, Self-Efficacy

Article no: 29

Pages 357-368

Doi: 10.15405/epsbs.2023.11.29

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Original Article

The Effect of Malaysian Corporate Governance on Firm Performance During Covid-19 Pandemic

Muhammad Hafiz Muhamud Fuzi
,
Mohd Taufik Mohd Suffian
ORCiD ,
Ancella Anitawati Hermawan
ORCiD

Keywords: Corporate Governance, Covid-19 Pandemic, Consumer Product, Firm Performance

Article no: 30

Pages 369-377

Doi: 10.15405/epsbs.2023.11.30

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Original Article

Recognizing the Current State of Operational Shariah Audit of Islamic Banks

Sri Sulistyowati
ORCiD ,
Dalila Daud
ORCiD ,
Eley Suzanna Kasim
ORCiD

Keywords: Accountability, Islamic Bank, Internal Shari’ah Audit, Islamic Governnance, Operational Shari’ah Audit

Article no: 35

Pages 419-431

Doi: 10.15405/epsbs.2023.11.35

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Original Article

Cross-Border Institutional Partnership and Collaboration for Promoting International Student Mobility

Ahmet Turalı
ORCiD ,
Jamaliah Said
ORCiD ,
Naila Erum
ORCiD

Keywords: International Student, International Student Mobility, Instutitional Colobration, Instutitional Partnership

Article no: 36

Pages 432-439

Doi: 10.15405/epsbs.2023.11.36

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Original Article

Governing Appropriate Strategies for Effective Cost Management in Nuclear Energy Investments

Serhat Yüksel
ORCiD ,
Hasan Dinçer
ORCiD ,
Çağatay Çağlayan
ORCiD ,
Nor Balkish Zakaria
ORCiD

Keywords: AHP, Cost Management, Dematel, Energy Investment, Energy Finance, Nuclear Energy

Article no: 37

Pages 440-451

Doi: 10.15405/epsbs.2023.11.37

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Original Article

Computerized Accounting Information System and Task Characteristics in Indonesian Islamic Microfinance

Provita Wijayanti
ORCiD ,
Intan Salwani Mohamed
ORCiD ,
Dalila Daud
ORCiD

Keywords: Computerized Accounting Information System (CAIS), Islamic Microfinance, Task Characteristics, Task Technology Fit

Article no: 39

Pages 461-471

Doi: 10.15405/epsbs.2023.11.39

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Original Article

Evaluation of the Internal Control Systems in the Malaysian Public Sector

Afzal Izzaz Zahari
ORCiD ,
Jamaliah Said
ORCiD ,
Nurisyal Muhamad
ORCiD ,
Suhaily Mohd Ramly
ORCiD

Keywords: Control Environment, COSO Framework, Internal control systems, Public Sector Governance

Article no: 40

Pages 472-482

Doi: 10.15405/epsbs.2023.11.40

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Original Article

The Scam-Proof Investor: Financial Literacy, Financial Behaviour and Investment Scam Awareness

Eley Suzana Kasim
ORCiD ,
Noor Rohin Awalludin
ORCiD ,
Nurul Huda Ahmad Shukri
ORCiD ,
Allezawati Ismail
ORCiD ,
Nurazilah Zainal
ORCiD

Keywords: Financial Literacy, Financial Behaviour, Investment Scams, Retirees

Article no: 42

Pages 493-503

Doi: 10.15405/epsbs.2023.11.42

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Original Article

Behavioural Reasoning Theory: Identifying Actus Reus of Dysfunctional Audit Behaviour

Ahmad Rudi Yulianto
ORCiD ,
Devi Permatasari
ORCiD ,
Fazlida Mohd Razali
ORCiD

Keywords: Actus Reus, Behavioural Reasoning Theory, Phenomenology, Dysfunctional Behaviour

Article no: 43

Pages 504-514

Doi: 10.15405/epsbs.2023.11.43

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Original Article

Islamic Bank’s Governance on Intellectual Capital Aspects Towards Sustainable Development Goals

Siti Aqilah Talib
,
Norlaila Md. Zin
ORCiD ,
Eley Suzana Kasim
ORCiD

Keywords: Banking Practices, Intellectual Capital, Objective of Shariah, Practice Theory, Sustainable Development Goals

Article no: 44

Pages 515-523

Doi: 10.15405/epsbs.2023.11.44

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Original Article

Public Spending, Corruption, and Human Development: Empirical Evidence in Middle-Income Countries

Prayudha Ananta
ORCiD ,
Mohamad Ezrien bin Mohamad Kamal
ORCiD ,
Norhayati Mohamed
ORCiD

Keywords: Corruption, Human Development, Public Spending on Health, Public Spending on Education

Article no: 48

Pages 561-579

Doi: 10.15405/epsbs.2023.11.48

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Original Article

Barriers to Household Waste Recycling: Paving the Path to a Sustainable Future

Zahari Md Rodzi
,
Ashiera Nadiha Hazri
,
Nurul Ain Syahirah Mohd Azri
,
Nurul Dania Farisha Sharul Rhmdan
,
Zati Aqmar Zaharudin
,
Saladin Uttunggadewa

Keywords: Barriers, Household Waste Recycling, Recycling Behavior, Regression Analysis, Seremban

Article no: 49

Pages 580-589

Doi: 10.15405/epsbs.2023.11.49

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Original Article

Regulating Organisational Corruption Through Corporate Liability: Malaysia Perspective

Salwa Zolkaflil
ORCiD ,
Zatun Najmiah Mohd Sabri
,
Sharifah Nazatul Faiza Syed Mustapha Nazri
ORCiD

Keywords: Adequate Procedure, Corporate liability, Corruption, Malaysia

Article no: 50

Pages 590-594

Doi: 10.15405/epsbs.2023.11.50

>View as HTML >Abstract >Download PDF

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