Financial inclusion and social protection have been recognised as the primary essential stimuli from the potential they carry as avenues for economic development, especially with respect to reduction in poverty and inequalities, the creation of employment and the enhancement overall welfare and livelihood. However, inclusive access to financial resources and equitable access to social protection interventions have remained a significant concern in Nigeria. In addition, the emergence of the COVID-19 pandemic exposed the weakness of Nigeria in all sectors of the economy such as energy, health, education and food systems and low-level inclusive access to financial resources and social protection coverage. On the other hand, this study argues that financial inclusion and social protection has the potential to mitigation shocks orchestrated by the COVID-19 pandemic. This study empirically examines how social protection interventions and access to financial resources responded to COVID-19 pandemic. The study made use of data sourced from the World Bank’s COVID-19 national longitudinal phone survey 2020 and applied the logit regression. The findings show that social protection and access to financial resources significantly associated with the likelihood of shock mitigation during the COVID-19 pandemic. The results show that social protection intervention reduces the probability of being severely affected by shocks by 0.431. Given this result, the study recommends that the government should put more effort into proper social protection intervention to mitigate the effect of the COVID-19 pandemic.

Several studies have investigated Islamic endowment (Waqf), but less attention has been given to the application of legal principles of Islamic objectives in the regulation and management of Islamic endowments in Muslim communities. The primary focus of this study is to explore the legal implementation of Maqasidush-Shari’ah or otherwise known as the Objectives of Islamic Law, as evidenced in Islamic charitable endowments. This study employs an analytical research approach (ARA), systematic literature review (SLR) and content analysis (CA) to demonstrate and evaluate how the Waqf institution can be revitalized in contemporary times, drawing parallels with its effective implementation during the formative years of Islam, rooted in the principles of Maqasidush-Shari’ah. The results demonstrate that the efficacy of Waqf typically stems from the societal advantages it offers, derived from the safeguarding of faith, property, life, honour, and lineage, which are fundamental of Maqasidush-Shari’ah or objectives of Islamic law. The study further demonstrated that Islamic endowment has various benefits such as providing grant to the social development and interests to the public. However, various challenges such as knowledge deficit in the application of Shari‘ah principles in Waqf, lack of a developed framework for managing various types of Waqf among others are identified. Nonetheless, effective regulation and management of Waqf applications of Islamic objectives on Waqf. In conclusion, this study has underscored the significant contributions of the Islamic endowment system across various spheres, including social welfare, scientific advancements, economic prosperity, and healthcare, all of which align with the objectives of Islamic legal principles encapsulated in Maqasidush-Shari’ah. Hence, the research ultimately proposes several favourable elements that could bolster the resurgence of Waqf in contemporary times, reviving its significance and societal impact. It is therefore suggested that the stakeholders should enhance understanding of the policies, legal principles, and governance structures governing Waqf as an Islamic charitable foundation, substantiated by Islamic objectives (Maqasidush-Shari’ah).

This study aims to examine and analyze financial statement fraud from the perspective of the hexagon theory using secondary data. The research sample was selected through purposive sampling, consisting of Ministries and Agencies in Indonesia. The research method employing the OLS (ordinary least squares) approach involves testing the model’s suitability through the F-statistical test, evaluating the coefficient of determination by examining, and conducting hypothesis testing using EViews. The findings of this study suggest that pressure and sscapability do not significantly influence financial reporting fraud. In contrast, opportunity, rationalization, arrogance, and collusion positively and significantly impact financial fraud reports. Implementing a whistleblowing system is crucial for ensuring that e-procurement encompasses all elements of government organizations, serving as a means of transparency and accountability to mitigate the occurrence of fraudulent financial reports within government entities, particularly in Ministries and Agencies in Indonesia. The financial audit opinion is not intended to detect fraud but to assess conformity with government accounting standards, the extent of disclosure, compliance with legislation, and the effectiveness of the government's internal control system. This can encourage institutions in other countries to strengthen the financial security of their organizations.

Border areas can play a crucial role in market integration and infrastructure development between Central Asian countries, thus creating favorable economic growth and regional cooperation conditions. This study aims to assess the economic impact of border areas between Kazakhstan and Uzbekistan, focusing on their role in enhancing market integration and infrastructure development to foster regional growth and cooperation.  Focusing on labor and capital as essential production drivers, this study employs a sophisticated panel data regression model to explore the Cobb-Douglas production function’s application in these border territories. The research findings indicate that regions’ elasticity towards capital and labor inputs vary, necessitating differentiated economic strategies. For capital-intensive areas, we recommend prioritizing investments in infrastructure and technology to boost production outputs. Conversely, in regions where labor significantly influences production, the emphasis should be on human capital development through education, training, and improved labor market conditions. The study’s insights into the evolving trade relations between the two countries underscore the need for flexible economic policies to enhance regional integration and cooperation. This research not only fills a crucial knowledge gap but also offers a blueprint for leveraging the diverse economic landscapes of Central Asia’s border areas in future policy-making and regional economic strategy.

The use of public transport is one of the concepts of sustainable transport. However, people prefer to use private vehicles, which causes various problems, one of which is the high carbon emissions produced. This research aims to encourage programs to use passenger public transportation through a carbon tax. The method in this research is descriptive quantitative with primary data and secondary data. Secondary data was developed in the research by collecting literature study sources on the concept of sustainable transportation development as well as primary data carried out by analyzing calculations regarding the implementation of the carbon tax. There are several proposals that can significantly accelerate the achievement of goals, namely a collaborative approach through collaboration between local government agencies, a policy of progressively implementing a carbon tax as a coercive policy and supported by a program to provide supporting facilities for public transportation. Decision making in this research was carried out by looking at the percentage increase in public transportation use based on the application of a carbon tax or carbon tax.

Choosing a university is a crucial decision for each field of study, as it significantly influences the quality of graduates. An important factor in this decision is the university’s annual benchmark scores. The benchmark score represents the minimum score required for admission. This study evaluates the benchmark scores in the logistics sector for several prominent universities in Vietnam during the period 2021–2023. The research process utilized data on the benchmark scores for the years 2021, 2022, and 2023. The weights of these benchmark scores were calculated using the Rank Order Centroid (ROC) method, and the Probability method was employed to compare the benchmark scores of the universities. The analysis identified C3 as the criterion with the highest importance, while U3 emerged as the top-ranked alternative. The two-stage comprehensive sensitivity analysis revealed that universities consistently ranked high or low regardless of the method used to calculate benchmark score weights or the method employed for ranking. Additionally, the smallest weight change that affected the overall Probability ranking was 4.61%. This study provides significant guidance for students in selecting a university for logistics studies and serves as a foundational reference for universities to assess their capabilities in logistics education, thereby fostering healthy competition among institutions.