This study aims to investigate Malaysian and Indian consumers’ preferred ways of shopping, the reasons behind their choices, and problems of transactions they faced during the pandemic. Data were primarily collected through a survey distributed to 200 respondents. The study concluded that it is unlikely for online shopping to replace traditional shopping as many consumers remain value physical examination of the products prior to purchase. However, many have opted for online shopping for its various advantages. Regardless of which method of shopping, respondents face similar problems in their transactions. The findings of this study may serve as a guideline for businesses to integrate into online shopping platforms for potential future development.

The study aims to explain the extent of risk disclosure of Indonesian non-listed banks' annual reports and to investigate the determinants which drive non-listed banks to disclose their risk. Risk disclosure is measured by Indonesian risk keywords divided by total number of sentences in annual reports. The result showed that total number of risk keyword, sentences and risk disclosure in annual reports has an upward trend. Leverage and profitability have negative association with risk disclosure. Aggregated firm characteristics affect non-listed banks to disclose their risk. This result constructs a new method for measuring risk disclosure and enriches the literature related to agency and signalling theories.

The study aims to explain the extent of risk disclosure of Indonesian non-listed banks' annual reports and to investigate the determinants which drive non-listed banks to disclose their risk. Risk disclosure is measured by Indonesian risk keywords divided by total number of sentences in annual reports. The result showed that total number of risk keyword, sentences and risk disclosure in annual reports has an upward trend. Leverage and profitability have negative association with risk disclosure. Aggregated firm characteristics affect non-listed banks to disclose their risk. This result constructs a new method for measuring risk disclosure and enriches the literature related to agency and signalling theories.

The technology-driven era has encouraged Malaysians to use e-Wallet rather than paper money in their daily transactions. Numerous e-Wallet applications have been developed, such as GrabPay, Touch 'n Go eWallet, and Boost. Erstwhile, Malaysians perceived that using e-Wallets is troublesome and worthless. However, the COVID-19 outbreak has reframed the buyers' perceptions otherwise. This study investigates the impact of Covid-19 on consumer behavior towards the intention to use e-Wallet in Malaysia. A sample of 100 Malaysians has voluntarily participated in this survey. Data were assembled through an electronic survey questionnaire. Contrary to popular belief, the findings depicted that the behavioral intention to use e-Wallets among Malaysians had further accelerated due to the convenience perceptions, facilitating conditions, and perceived safety.

The purposes of this paper are to investigate the Corporate Social Responsibility (CSR) reporting information at Indonesia sharia banks based on Sharia Enterprise Theory and explores the potential effects of Corporate Governance (CG) elements, Return on Equity (ROE) on CSR based on sharia enterprises theory, with size as the moderating variable. Using the sample of 10 sharia banks which published annual reports, CG, and CSR reports above the year 2014 to 2016, the panel data are examined by regression. The statistic test reveals that size is not fit as a moderating variable in testing the effect of CG and ROE on CSR. Aggregately, GCG, Size and ROE influence CSR. Large and high-profit sharia banks which apply good corporate governance will implement CSR by considering horizontal and vertical accountability based on Sharia Enterprise theory. This study makes a significant contribution to the Corporate Social Responsibility (CSR) and enterprise theory by offering Sharia Enterprise theory as the foundation of the CSR implementation at sharia banks.