The Covid-19 pandemic makes the government adjust the learning system from face-to-face to e-learning amid restrictions on mass social contact. We develop the Updated Delone and McLean information systems success (D&M ISS) model by incorporating external factors. The newly added constructs include student capability, teacher capability, and social influence. We employed partial least squares structural equation modeling (PLS-SEM) on 427 respondents gathered from online survey questionnaires completed by undergraduate and postgraduate students during the pandemic. The study identifies that user satisfaction depends on improving the system’s quality, quality of information, teacher’s capability, students’ capability, and social impact. The study also finds a reciprocal relation between students’ satisfaction and net academic benefit. The e-learning system should be enhanced by improving the system’s quality and students’ satisfaction, quality of information, quality of service, and student and teacher capability that do not influence the use of e-learning. This paper provides valuable theoretical and practical implications for regulators and researchers to evaluate e-learning success.

Shariah principles used as the primary basis for bank operations emphasize information disclosure as manager accountability to stakeholders. This form of accountability can be presented by presenting broader information disclosure, i.e., the disclosure of information on social, finance, and shariah compliance performance. We expand the disclosure, which is not limited to the disclosure of Corporate Social Responsibility (CSR). This study aims to examine the effect of the Board of Directors (BOD) and Shariah Supervisory Board (SSB) on financial, social, and shariah disclosure. The sample of this study is Islamic commercial banks in Indonesia, totaling 14 banks with an observation period of 11 years (2010–2020). The content analysis measured disclosure data and further analyzed using the fixed effect or random effect and the generalized method of moments (GMM) to overcome the endogeneity problem. We found that BOD and SSB education in finance/accounting can improve disclosure. However, the number of SSBs can reduce disclosure. The BOD and SSB play a more significant role than others in increasing shariah disclosure regarding sub-disclosure. The implication of this study is the importance of financial/accounting expertise for a BOD and SSB that will impact performance effectiveness and subsequently reduce information asymmetry.

Sharia Supervisory Board (SSB) plays an important role in implementing Islamic law in Islamic banks, including fraud prevention. This ungodly act, also known as haram, is highly forbidden in Islam, as evidenced in the holy book of Al Qur’an. Therefore, this study was conducted to provide evidence on the role of SSB attributes (number of members, expertise, cross-membership, educational level, attendance of meeting, tenure) in preventing fraud. This study used 11 Islamic banks in Indonesia as research samples that were observed during 2014–2018. Data were analyzed using the ordinary least squares (OLS) method. The research findings from this study showed that the number of members, cross-membership, education level, attendance of meetings, and SSB tenure were not proven to reduce fraud. SSB’s expertise in accounting/finance had a negative influence on financial statement fraud. The implication of the study is that SSB’s expertise helps banks to effectively carry out their duties, namely detecting financial statement fraud. SSB acts as an independent control mechanism that states that all bank activities are in line with Islamic law and also avoid financial statement fraud.

Indonesia is one of the world’s biggest halal food product and service consumers. The halal industry will continue to expand as the Muslim community’s needs grow. Therefore, application development for online halal food providers through the Go Food and Shopee Food platforms is in high demand. This paper aims to analyze the determinants of Go Food and Shopee Food users’ halal food purchase decisions. The theory of planned behavior (TPB), the theory of consumer behavior, and the unified theory of acceptance and utilization of technology (UTAUT2) were used. The research sample consists of Go Food and Shopee Food users chosen randomly from a pool of 104 respondents. The data were collected using a questionnaire developed from previous studies and the theories applied (TPB and UTAUT2). Respondents received questionnaires online via Google Forms. Path analysis was used in this study. The findings show that TPB constructs can adequately explain halal food purchase behavior. The attitude toward the purchase of halal food and subjective norms affect the user’s intentions to purchase halal food. The coefficients are 0.291 and 0.379, with a p-value < 0.001. The user’s intention determines the positive decision to purchase halal food with a coefficient of 0.843 and a p-value < 0.001. Halal awareness is a powerful predictor with a coefficient of 0.206 and a p-value of 0.014. However, perceived behavioral control, halal literacy, religious commitment, financial literacy, and UTAUT2 constructs (price value, hedonic motivation, and habit) were not found to determine the intention to purchase halal food.

The disclosure of risk by Islamic banks is very important, as this openness of information is emphasized in Islamic teachings. The purpose of this article is to provide empirical evidence regarding the influence of the number of members of the Sharia Supervisory Board (SSB) and their cross membership, the debt and the Syirkah fund ratio (investment accounts), the composition of the board of commissioners, the number of audit committee members, and the amount of assets on risk disclosure by Indonesian Islamic banks. The study uses content analysis techniques to measure risk disclosure by Islamic banks. The analysis uses panel data regression with observations for the period of 2010–2017. Based on the Fixed Effect Model, the study found out that the number of SSB members, the cross memberships of SSB, the ratio of independent commissioners to the number of audit committees do not influence risk disclosure. The leverage to investment account ratio does not influence risk disclosure. Also, the results of this study demonstrate that only the amount of assets influences risk disclosure.