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Mediation Role of Job Satisfaction on HRM ̶ Operational Performance Relationship: A Three-Way Moderation Effect by Gender

ABSTRACT:

The impact of Human Resource Management (HRM) practices on performance behavior and job satisfaction have drawn much attention around the world over the past 25 years (Khera, 2010; Savaneviciene& Stankeviciute, 2012).Past researchwas conducted on either HRM practices and job satisfaction or HRM practices and employee performance. Researchers in the study try to integrate both the topics in a single edge. Covering the existing research gap, the study aims at to predict high school teachers' operational performance on HRM practices and notice whether the job satisfaction mediates the relationship between HR practices and operational performance. The research is a non-experimental study utilizing structured questionnaires. During the survey, information confidentiality and respondents' anonymous were established. The study has adopted the cross-sectional survey approach and investigated 140 teachers from 14 high schools, located at Sylhet City, Bangladesh. A three-step hierarchical regression model was fitted to regress operational performance on control variable, HRM related independent variables as well as job satisfaction to know the variance explained by each step and to test the effect size. Further, three mediation models were also developed to delineate how HRM practices i.e., discipline and compensation were related to operational performance through job satisfaction. In doing so, mediating role (either complete or partial) of job satisfaction was examined. Results revealed that training and development, discipline and compensation significantly predictedhigh school teachers' perceived operational performance effort; and job satisfaction has shown both partial and complete mediation effects in the relationships between HRM practices and operational performance. Moderating variable,viz., gender did moderate none of relationships among independent, mediator and predicted variables. Thus, school teachers' operational performance and job satisfaction resultant from HRM practices do not differ significantly by gender status. The key implication of the study is assisting the management committee of higher secondary schools in focusing on specific HRM practices to draw out school teachers' performance effort. And all HR practices more or less important for educational institutions but to boost up employee performance effort training & development, discipline and compensation system are more imperative.

Role of Quality of Work Life (QWL) on Employee Retention of Private Commercial Banks in Bangladesh: Moderating Effect of Gender, Marital Status and Job Experience

Abstract

The Quality of Work Life (QWL) is a philosophy that   focuses on the quality of the relationship between employees and total work environment. A high quality of work life is essential for organizations to attract, continue and retain prospective employees. Retention of experienced and trained employees is a challenge for banking organizations. This research aimed at make out underlying dimensions of QWL program that shape employees’ retention strategy in Private Commercial Banks (PCBs) of Bangladesh. The study is based on primary data from 200 employees working at PCBs through a structured questionnaire. Several statistical tools and techniques such as Exploratory Factor Analysis (EFA), descriptive statistics, zero order correlation, OLS regression and hierarchical regression analysis have been used. The outcome of the study is that all five dimensions of QWL program e.g., supervision, maintenance, flexibility, security and compensation have significant positive effect on employee stay decision in the bank. The study concluded that gender and marital status moderate the relation of maintenance dimension and intention to stay decision. Finally, implications for organizations and practitioners adopting QWL program are discussed. 

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IFRS, Energy sectors, finance, Business

https://www.researchgate.net/profile/Md-Huda-6?ev=hdr_xprf

https://scholar.google.com/citations?user=cUItaS8AAAAJ&hl=en

Abstract
This study aims to examine key factors influencing local residents’ attitudes towards expanding tourism projects in the context of Bangladesh. This study surveyed 200 local residents from different areas in Rajshahi and used random sampling methods. Simple regression models were carried out to assess the extent to which various factors influenced the attitudes of local residents. The findings revealed that economic development and physical and infrastructural factors had a strong influence on forming residents’ positive attitudes. At the same time, a mixed result was found in the case of socio-cultural and environmental factors. It can be surmised that the local community would support expanding tourism projects as they viewed tourism as an opportunity to earn much needed additional income. Hence, this study suggested that the Ministry of Tourism and the local authorities should develop policies that (1) ensure local residents gain economic benefits and (2) minimize adverse outcomes, i.e., socio-cultural, and environmental.
Keywords: Local Residents’ Attitudes, Expanding Tourism Projects, Impacts of Tourism, and Regression Analysis.

Abstract

The Titas Gas Transmission and Distribution Company Limited (TGTDCL) is one of the leading gas distribution companies in Bangladesh, which held 73% of market shares in the year 2009-2010 under the supervision of Petrobangla. This study is taken to measure the profit and profitability. To highlight profitability, different tools like GP ratio, OP ratio, ROI, ROE, EPS, DPS, DP ratio, P/E ratio, EVA, MDA, etc., and statistical tools like correlation analysis and regression analysis have been used for the last decade. Actually profitability and economic profit are decreasing due to low distribution margin, system loss, illegal connection, excessive expenditure for disconnection, overtime, repair and maintenance, legal charges, provision for bad debts, etc. So the management and government should take necessary steps to overcome the identified problems, which would be enlightened for the betterment of the company. This will be very helpful for the economic development of Bangladesh.

Keywords: Profitability, MDA, EVA, Economic Profit, Illegal connection.

ABSTRACT
The present study is an attempt to find out the factors affecting profits relating to purchase and sales of Titas Gas Transmission & Distribution Company Limited. The objectives of the study are to overview the affecting factors on profits, to determine the important factors that affect on profit relating to purchase and sales and to provide some suggestions and recommendations to enhance the profits. Correlation and regression have been applied to analyze the data. It is estimated that commercial, fertilizer and CNG are the most important factors to drive the profit both for the cases of purchase and sales. These three factors collectively explained the total variance of gross profit by 96.6 percent and 96.8 percent for the situation of purchase and sales respectively. The suggestions and recommendations are given to emphasize the purchase and sales on the identified factors to enhance the benefits of the company.

Keywords: Profits, Purchase, Sales, Titas Gas Transmission Distribution Company Limited

[Abstract: The study is an attempt to diagnosis and to find out the financial health position of soundness of the selected garments by the application of DuPont approach. The objectives of the study are to overview the components of the selected garment factories in Dhaka district, to examine the situations of the ratios related to DuPont of the selected garment factories over the study period and to provide some suggestions and recommendations to enhance the position of the sample factories. To serve the purpose of the analysis, the statistical tools- geometric mean, EGR, Correlation, Regression, ANOVA and t-test have been used. The study shows that the ROE is the better position than ROI and thus the study is appropriate to conduct the research work through the undertaken topic. The soundness of most of the components is not enough to attain the standard or in the declining trends. The suggestions and recommendations of study are to increase the margin of sales i.e. the net profit margin of the garment factories, to accelerate the assets turnover by improving customers’ collection, reducing inventories and selling off surplus assets, action to be taken for improving proportion of the capital of borrowers, to improve management efficiency in cost price effectiveness of the operations, to make effective use of available resources, to minimize the idle capacity and to increase the own funds of the garments factories.]
Key words: Financial Health, Garment Factories, DuPont Analysis, ROE, ROI

Abstract
The study is an attempt to identify sickness of selected garment factories in Bangladesh by the applications of Altman’s Z-Score Model and provide a set of remedial measures. Based on the secondary data, two hypotheses are formulated in this regard. Comparative analysis of descriptive statistics, ANOVA, Pearson correlation coefficient, and regression analysis are conducted to reach the objective. Altman’s Z-Score found that BHML (1.28) and Generation (0.55) garment factories are in the sick zone (less than 1.81). The garment factory-Style shows that its position is out of sick zone (2.99 < 3.16) during the period under study. The measurements of Pearson’s correlation coefficient of Altman’s Z-score associated with each of those 5 (five) are found to be a negative association in most of the cases of the selected garment factories under study, which implies the symptoms of sickness tendency for the specified cases. The results of the ANOVA test for Altman’s model-related variables of the selected garment factories under study revealed that the sickness symptoms of the sample garment factories are not the same over the period under review. The identified causes of sickness are inefficiency in working capital management, inefficient operations of current assets, underutilization of available resources, the presence of idle capacity, below satisfactory of activity level in terms of production, etc. The remedial measures suggest to providing sufficient working capital, utilize resources properly, reduce idle capacity, ensure acceptable return on equity, reinvest retained earnings, improve operating profit by reducing operating expenses, improve satisfaction level of productions and sales operations, etc.
Keywords: Industrial Sickness, Garment Factories, and Altman’s Z-Score Model

[ABSTRACT: The healthy growth of the financial market requires fast and secured transfer of money and financial instruments by using modern technologies. Delivering the financial services in the rural and remote areas helps the financial inclusions and boosts up the economic momentum and development thereby. The aim of this study is to investigate the comparative benefits between Electronic Fund Transfer and Automated Cheque Processing systems under Bangladesh Automated Clearing House in banking perspectives. The study is based on both primary and secondary data. Primary data collected from bank’s officials through well designed questionnaire and secondary data collected from Annual Reports published by Bangladesh Bank. Recent past five years consolidated data of clearing transactions settled through BACH are considered here. Descriptive statistics, Chi-square Test & Z Test applied to analyze data. The paper concludes that payment and settlement in Electronic Fund Transfer system is more beneficial to the bankers as compare to Cheque Processing Systems.]
Keywords
Bangladesh Automated Clearing House (BACH), Automated Cheque Processing Systems (ACPS), Electronic Fund Transfer (EFT).

Titas Gas Transmission and Distribution Company Limited is the largest gas distribution company in Bangladesh. A total numbers of employees 2100 have been working in this sector. To measure factors hold key to job satisfaction of the human resources of the company, a sample of 115 employees were selected from the head office, Dhaka, Gazipur, Mymensingh, Narayanganj offices on a random purposive sampling basis and data were collected through closed end questionnaire from field study on offices. To ascertain job satisfaction, 13 factors like job security, salary, promotion, job status, working condition, supervision, award, relation, communication, duration, participation and training were chosen. Different types of statistical tools like descriptive statistics, regression analysis, factor analysis, Mann-Whitney U- Test and Kruskal Wallis Test were used for analyzing and interpreting data. The study revealed that low level salary holders were more dissatisfied. It is shown that higher level of pay holders was highly satisfied on autonomy, participation, location, training etc. The study further indicated that the employees of Dhaka and Narayanganj revealed in foremost facilities than that of other located areas. The study also identified three factors are Factor-1: Developed monetary based human resources facilities; Factor-2: Technologically advanced facilities based on working conditions; Factor-3: Satisfactory level of practicing autonomy to be the most influential that in fact reflect as key factors of job satisfaction of human resources of TGTDCL in Bangladesh. Management of the company should provide adequate facilities and allocated to the employees maintaining equity to ensure legal rights disregarding manipulations of outwards intervention that damages the congenial environment of the organizational environments and lead to dissatisfactions of the human resources.

Job Satisfaction, Factors of Job Satisfaction, Job Status, Job Security, Participation

ABSTRACT
This study aims to identify waves of pornography consumption illness in graduate students of the Department of Accounting and Information Systems, Islamic University, Kushtia, Bangladesh. Data have been collected from 53 recent students using five points Likert Scale to assess the agreed level of the respondents from August 2020 to October, 2020. For analyzing data, different statistical tools namely mode, correlation analysis, regression analysis, factor analysis, Mann-Whitney U- Test, Kruskal Wallis Test etc. are applied. The value of Cronbach's Alpha is 0.74 indicating acceptable position in measurement of the degree of internal consistency and the included variables of the study have a suitable reliability for analysis of the undertaken study. The total variance of the dependent variable is explained by the identified dependent variable is amounted by 76 percent with three factors as Factor-1: Identification of social disorder; Factor-2: Identification of sleeping disorder; Factor-3: Identification of friendship disorder to be the most influential factors which actually reflect key factors of pornography consumption illness. The study suggests that the effective actions should be taken to learn and maintain the habitual facts of the recent graduate students to confirm the effective human resources to fulfill the requirements of providing the better service to the family, society and state.

Keywords: Pornography, Illness, Cellphone, social media And Community

ABSTRACT
The study aims to evaluate the inputs cost sensitivity of betel leaf production of selected farmers in Bangladesh. Purposively two districts like Kushtia and Jhenidah were chosen for study area. Both primary and secondary data were used, and primary data were collected from 120 farmers. For analyzing data 9 variables were used like Material cost, Labor, Land cost (Lease), Fertilizer, Insecticide, Irrigation Cost, Depreciation of Primary cost, Selling and Distribution cost, other cost as input costs and one variable (Sales) was used as output variable. The analysis has been done by applying descriptive statistics, Cobb-Douglas production function and marginal physical productivity (MPP) to identify nature of production function and influential sensitive input costs. The summation of all regression co-efficient included in the model, Σβi=1.35 indicated that the production function is in the state of increasing return to scale. The highest MPP value was found in other cost (64.95) followed by insecticide (3.22); selling and distribution cost (2.69); labor cost (1.25) and fertilizer (1.20) which are very sensitive inputs and have the strong influence on output variables.

Keywords: Betel Leaf, Sensitivity Analysis, Production Function, Marginal Physical Productivity, Input Costs

Abstract
Introduction: Government of Bangladesh declared lock down several times in the educational institutions for the purpose of retains the rapid speed of COVID-19. During the lockdown period students stayed in home and totally depended on internet for spending times, contract friends, attained in online classes etc. The purpose of the study is to measure the impact of long-time internet usage that brought various complications among the students in their physical and mental health during COVID 19 lockdow n period. Methods: A structured online based questionnaire link was sent using Google forms and distributed to students via WhatsApp and Facebook Messenger and 360 respondents were filled up the questionnaire in the period of June 2021 -August 2021 COVID-19 The distribution of respondent demographic variables was investigated using descriptive statistical methods; Pearson's chi-square tests have been applied. Result: About 40.8% of students perception was that the COVID-19 lockdown had changed their internet usage habits a little more than the normal time. In the measures of the duration of time of internet usages, there was a significant change. The respondents usage increased rapidly at 5-6 hours (42.05%) and 10 hours or more (32.8%), whereas it was 30.3% and only 6.9% before the lockdown. The usages of the internet hampered the students in their studies, nights sleep, food habits, loneliness, frustration, and depression during the lockdown situation. Conclusion: The concerned authority should take necessary steps to reduce the habit of internet usage during the COVID-19 situation and motivate the students to concentrate on their studies and minimize the excessive use of the internet.
Keywords: COVID-19, lockdown, depression, frustration, loneliness

ABSTRACT
Bangladesh is now playing a role model in conventional microfinancing programs in the whole world. Though the financial sectors of this country cover both conventional and Islamic modes. There exist some
limitations of conventional microfinancing operating by NGOs. The Islamic microfinancing programs are not enhanced in comparing conventional microfinancing due to a lack of proper policy formulation. Most
people are practicing Muslims and want to avoid interest. The Islamic financial institutions have emphasized women's empowerment through shariah-based microfinancing and achieving sustainable
economic development. The main objective of this study is to investigate the effectiveness of Islamic microfinance for empowering women and achieving SDGs in Bangladesh. The methodology of this study
is based on secondary data including existing relevant literature and annual reports of different financial institutions. The findings of this study show that Islamic microfinance institutions perform a significant role in empowering women as well as attaining SDGs and have a broader scope to flourish more by applying their various investment modes. This study will help to promote shariah-based microfinancing in the future and transmit microfinance systems to other countries of the world. This paper also tries to recommend some strategies and policy options to promote shariah-based microfinancing to reduce the challenges to ensuring women's empowerment and attaining SDGs.

Keywords: Islamic M icrofinance , Women empowerment, SDGs, Bangladesh

Abstract: Management of Current assets and Current liabilities is involved in the working capital management of any business organisation. The financial decision regarding the current assets and their utilisation plays a crucial role in the solvency, liquidity as well as the profitability of the company. The study is aimed to determine the management of working capital of the particular gas distribution companies in Bangladesh which are selected on purposive sampling and analysis are conducted on the secondary data collected from annual reports covering a period of 5 years from the financial year 2015 to 2020. The analysis techniques of mean, average growth rate, standard deviation, coefficient of variation, financial ratio analysis, and Motaal’s Comprehensive Test of Liquidity model are used. It is found that the working capital management of the gas distribution companies is not at a satisfying level especially for the state-owned companies, although a newborn company (KGDCL) is in a better position compared with the older one. This study focuses on some techniques which may be followed for the management and utilisation of current assets and liabilities in enhancing the profitability of the companies to maintain optimum liquidity and solvency.
Keywords: Working capital, Liquidity, Gas distribution, Profitability.

Abstract
The present study is an attempt to evaluate the attitude towards values education of the students of Islamic University, Kushtia, Bangladesh. Data were collected from 53 students purposively through structure questionnaire following five points Likert Scale and analyzed with different statistical tools and techniques like co-efficient of variation, correlation, regression, ANOVA test and Chi-Square test. The mean values of agreed level of the included variables found lower of 3.21 to higher 4.15 indicating no comment and agreed. The modes values of the maximum 7 variables are 4.00 expressed agreed; only the variable X1 shows the value 3 indicates no comment. The value of Cronbach’s Alpha is 0.87 indicating good position in measurement of the degree of internal consistency and the included variables have a suitable reliability for analysis of the undertaken study. The coefficients of correlation of each of 8 variables have significant association with the modal perceptions of values education given by the respondents. The R-square, adjusted R-square and significant F(8, 44)-Ratio [ANOVA] are estimated as 89%, 86% and 42.26* respectively imply best fit of the regression model. The significant positive impact of the independent variables X2 (0.51*), X4 (0.19*) and X8 (0.13*) have been found on the dependent variable of modal perceived agreed level of the students. The rest of the independent variables have the positive insignificant influence on the same except X6 (−0.40).
Keywords: Values Education, Recent Graduated Students, Devine Virtues, Moral Qualities, Illegal Opportunity and Positive Thinking

ABSTRACT
The objective of the study is to find out the effects of excessive use of smartphones on the health of university students in Bangladesh. A closed-ended questionnaire with five five-point Likert scale is used to collect data as the scores of
agreed level for the different selected issues. A total number of 289 respondents out of 350 students provide information willingly, which covers 83% of total respondents. The data collection period was June, 2022. The non-parametric statistical techniques like the Mann-Whitney U test and Kruskal-Wallis test are mainly used to analyze the data. Excessive uses of smartphones are impacting badly on the sound health of the university students. These students having complications with different types of uncomfortable health conditions are not performing well not only in the academic activities but also in accomplishments of their everyday life. It is necessary to find out the ways of effective uses of smartphones for the university students to overcome the antagonistic situations.
Key Words: Smartphone, Health, Physical Exercise, Frustration and Family Bonding

A B S T R A C T
Social media is a globally known and widely used means of social communication that has brought most people very close in today's world especially the Z generation or iGen who are more familiar and attracted to this medium. Among them are university students who mostly prefer to spend time on it and as a result, it might have either positive or negative effects on their academic studies. The current study aims to investigate the effect of social media on the academic performance of university students in Bangladesh. A well-structured questionnaire is used to collect data from 150 students of Islamic University, Kushtia, Bangladesh and they are selected based on a convenient sampling procedure. Both descriptive and inferential statistics are applied to analyze the data. The study found that 73% of students engaged in social media for non-academic purposes and most of them visited the Facebook site. The study also found that the majority of the students visit social networking sites at home, and in residential halls, while most of them spend time on average more than four hours daily, and mostly from 6.00 pm to 6.00 am. The study reveals that time spent on social media and excessive usage of social media negatively impacts students’ academic performance. The study recommends that parents, teachers, and students’ advisor in the university guide and monitor students properly so that they can’t misuse social media.

Keywords: Social Networking Site, iGen, Advisory Cell, Academic Performance

ABSTRACT
Readymade garments sector is the largest export earning sectors in Bangladesh. The efficiency of that sector is needed to compete and survive in the competitive global market. For the purpose of identifying the inputs and output variables which are deriving the efficiency of garments factories in Bangladesh, five garment factories have been selected purposively on the basis of availability of data as a sample size. Pearson coefficient correlation has been used to find out significant input variables related with output variable of sales revenue indicating the result that only cost of material and labour has significant impact among four input variables. From the method of CRS input oriented DEA, it is estimated that two garments factory are efficient relative to the(Fawellient factory of the rest three. If it is possible to reduce the excessive used of inputs (percentages) cost of material and labour then rest three inefficient factories would be capable as like as efficient two.


Keywords: Garments, Technical Efficiency, Performance, Input Variables

Abstract
In this paper, an effort is taken to fish out the inherent backwardness of the sugar industry in Bangladesh by applying the multiple regression analysis. The prime objective of the research is to describe the present situation of backwardness of production level and to find out a technique to increase the production level of sugar mills in Bangladesh. Data is chosen from secondary sources i.e. performance reports, annual reports of the selected sample sugar mills and reports of the BSFIC. The total sugar production (Yprod.) is treated as the dependent variable and LSM = XLSM (loss of sugar in molasses), RMC = XRMC(Repair and maintenance cost), MH = XMH (Machine hours), UEU = XUEU(Units of energy used) and RR = XRR (Recovery rate) are selected independent variables under the study period. It is implied from analysis that 1 percent decrease in loss of sugar in molasses would result in 7939.63 units upturn in the gross output of sugar if the other factors remain to keep unchanged in the mean position. The coefficient of MH, UEU and RR was found significant at 1 percent level by positive sign indicating these variables had positive impact on sugar production process. It also indicated that 1 percent increase in MH, UEU and RR would result in 3.49 units, 56.59 units and 1174.73 units total production of sugar respectively if other components holding unchanged position at the mean level for each of the variables including in the model. So that the management could increase the amount of total production 9137.63 units by taking the necessary action to increase 1 percent of recovery rate (RR) and at the same time to decrease 1 percent of loss of sugar in molasses (LSM) under the technical arrangement of production procedure of sugar.
Keywords: Recovery Rate, Loss of Sugar in Molasses, Sugarcane, Regression Analysis, Bangladesh

Dr. Md. Kamal Uddin is an Assistant Professor at the department of Accounting and Information Systems in Islamic University, Bangladesh. He obtained his PhD, MBA, and BBA in Accounting from Islamic University, Bangladesh. He also obtained his Diploma in Banking (JAIBB & DAIBB) from the Institute of Bankers Bangladesh. He has published more than 18 research articles in both national and internationally renowned journals in the context of Education, Accounting, Banking, and Mobile Financial Services.

Fintech Services, Financial Analysis, Financial Inclusion

https://www.researchgate.net/profile/Md-Uddin-266?ev=hdr_xprf

https://scholar.google.com/citations?user=08-NjsIAAAAJ&hl=en

Payment systems mostly impact on a country's economic and business environment as well as play vital role to overall infrastructural development. At present banking sector of Bangladesh has embraced new technological development and functioning various mode of payment systems. The development of the RTGS system is one response to the growing awareness of the need for sound risk management in large-value funds transfer systems. The commencement of RTGS services in Bangladesh really a remarkable step/addition to fulfill the dream of Digital Bangladesh. The main purport of the study is to investigate the instant payment systems of commercial banks in Bangladesh focused on Real-Time Gross Settlement Services (RTGS). More than one year recent past data is taken under consideration for analyzing the growth or trends of RTGS services in Bangladesh. The study has observed that the growth rate of RTGS transaction is negative during the study period in terms of number of transaction as well as value of transaction. The study recommends that both Bangladesh Bank and Commercial banks come forward to spread out the usefulness of RTGS to the customers through the arrangement of seminar, advertisement on media, direct interaction with customers by information cell, closely monitoring by banks management and etc.

The healthy growth of the financial market requires fast and secured transfer of money and financial instruments by using modern technologies. Delivering the financial services in the rural and remote areas helps the financial inclusions and boosts up the economic momentum and development thereby. The aim of this study is to investigate the comparative benefits between Electronic Fund Transfer and Automated Cheque Processing systems under Bangladesh Automated Clearing House in banking perspectives. The study is based on both primary and secondary data. Primary data collected from bank’s officials through well designed questionnaire and secondary data collected from Annual Reports published by Bangladesh Bank. Recent past five years consolidated data of clearing transactions settled through BACH are considered here. Descriptive statistics, Chi-square Test & Z Test applied to analyze data. The paper concludes that payment and settlement in Electronic Fund Transfer system is more beneficial to the bankers as compare to Cheque Processing Systems.

Job satisfaction refers to an employee’s positive impression toward his job performed for the organization. It persuades an employee moving forward to reach the organizational goal. As banking industry plays a vital role to the financial sectors as well as economy of Bangladesh, the study aimed to investigate affecting factors of job satisfaction of cash officers of Private Commercial Banks (PCBs) in Kushtia District. As cash officers in private commercial banks serves customer enthusiastically with excessive pressure, so that the matter of job satisfaction is highly considerable. In this study data collected through questionnaire from fifty respondents in distinct twelve private commercial banks. The researcher has done Descriptive Statistics analysis, Factor Analysis, Correlation Analysis and T-Test, using SPSS to identify the most influential factors as well as their relationship with job satisfaction. The study reveals that almost all cash officers were satisfied in terms of all components of job satisfaction except three variables namely Job Security, Increment allocation method and performance evaluation systems of banks. The study also reveals that payment structure, job expectation, commendable culture and environment, job security, and performance measurement have strong and significant relationship with job satisfaction of cash officers of private commercial banks in Bangladesh.

Quality Higher Education transforms human life into meaningful human resources. Moreover, it brings qualitative changes in humankind and socioeconomic development with the help of extended knowledge and higher skills. But, most of the traditional student loan mechanisms are based on interest (riba) therefore, many devout Muslims are struggling with traditional student financing, as interest (riba) is impermissible in Islamic shariah. This study aims to analyze student financing concepts based on shariah perspective and to evaluate the shariah issues that are associated to its application. The present qualitative study adopts mostly relied primary and secondary sources of Islamic shariah such as Quran, Hadith, Islamic Jurisprudence, and Islamic scholars’ views. The deliberations evolve at reviewing on the shariah concept of Qard-al-hassan, Qard-bil-ujrah, waqf (Islamic trust bank), and takaful. Finally, the present study highlights that the higher education financing based on the shariah concept could also be generalized into education financing that would be interest(riba) free and acceptable to the Muslim community at large.

Mobile financial service is an important tool of financial inclusion. It plays significant role to the national economy of Bangladesh. The study aims to analyze the profitability performance of mobile financial service providers in Bangladesh with special reference to bKash. The study covers a period of 08 (eight) financial and operational years from 2013 to 2020. Data collected for the purpose from secondary sources and used descriptive statistical tools like mean, standard deviation, coefficient of variation, F statistics, related financial ratios, and least square method to fit straight line trend to evaluate the profitability performance. The ratio analysis shows that profitability performance during the year 2014 to 2017 was sound but rest of the years under study period were negative. The trend analysis results that trend in income and expenditure of bKash are upward but trend in profit and profitability are downward during the study period. The study finds that there is no significant difference of profitability performance between first four years and last four years. The study recommends that bKash should increase diversified income level to improve profitability performance and healthy financial position in the long run.

Mobile banking service organization are operating business activities in Bangladesh for an era. The study aims to evaluate the financial performance of mobile banking services organization in Bangladesh experiencing the bKash limited. Financial ratio analysis and DuPont analysis have used to assess the financial performance of the organization on the basis of secondary data. Financial ratio analysis covers liquidity, solvency, activity and profitability ratio. DuPont analysis comprises of return on equity (ROE) and return on assets (ROA). The study also compares the financial performance of bKash limited between first four years and last four years. F statistics is used to test the hypothesis. The findings in liquidity and solvency ratio reveal that the organization is in decent position to settle the debt. The activity and profitability ratio finds that assets turnover and net profit margin was dissatisfactory. DuPont analysis shows that the organization was inefficient in operating activities and asset utilization. The study finds that there is no significant difference of financial performance between first and last four years. The study concludes that the management of bKash limited should focus on improving the efficiency in operational activities and asset utilization for enhancing the profit and maintaining healthy financial position.

he study aims to evaluate the inputs cost sensitivity of betel leaf production of selected farmers in Bangladesh. Purposively two districts like Kushtia and Jhenidah were chosen for study area. Both primary and secondary data were used for the purpose of the study. Primary data were collected from 120 farmers. For analyzing data 9 variables were used like Material cost, Labor, Land cost(Lease), Fertilizer, Insecticide, Irrigation Cost, Depreciation of Primary cost, Selling and Distribution cost, Other cost as input costs and one variable(Sales) was used as output variable. The analysis have been done by applying descriptive statistics, Cobb-Douglas production function and marginal physical productivity (MPP) to identify nature of production function and influential sensitive input costs. The summation of all regression co-efficient included in the model, ∑βi=1.35 indicated that the production function is in the state of increasing return to scale. The highest MPP value was found in other cost (64.95) followed by insecticide (3.22); selling and distribution cost (2.69); labor cost (1.25) and fertilizer (1.20) which are very sensitive inputs and have the strong influence on output variables.

Bangladesh is now playing a role model in conventional microfinancing programs in the whole world. Though the financial sectors of this country cover both conventional and Islamic modes. There exist some limitations of conventional microfinancing operating by NGOs. The Islamic microfinancing programs are not enhanced in comparing conventional microfinancing due to a lack of proper policy formulation. Most people are practicing Muslims and want to avoid interest. The Islamic financial institutions have emphasized women's empowerment through shariah-based microfinancing and achieving sustainable economic development. The main objective of this study is to investigate the effectiveness of Islamic microfinance for empowering women and achieving SDGs in Bangladesh. The methodology of this study is based on secondary data including existing relevant literature and annual reports of different financial institutions. The findings of this study show that Islamic microfinance institutions perform a significant role in empowering women as well as attaining SDGs and have a broader scope to flourish more by applying their various investment modes. This study will help to promote shariah-based microfinancing in the future and transmit microfinance systems to other countries of the world. This paper also tries to recommend some strategies and policy options to promote shariah-based microfinancing to reduce the challenges to ensuring women's empowerment and attaining SDGs.

The study aims to investigate the effect of non-performing loans on profitability with operating efficiency as an intervening variable. The study is conducted on the state-owned commercial banks in Bangladesh. The purposive sampling technique is chosen to select the sample banks. Secondary data has been collected from the annual reports of sample banks. The technique of data analysis used is descriptive, multiple regression analysis, and path analysis. PROCESS Macro Mediation Model 4 has been applied to examine the mediation effect. The study finds that non-performing loan has a positive but insignificant effect on operating efficiency, on the other hand, operating efficiency has a negative and insignificant impact on profitability. The statistical result in the direct effect of non-performing loan on profitability shows that non-performing loan has a negative and significant impact on profitability in presence of the operating efficiency. The findings in PROCESS Macro mediation effect reveals that operating efficiency have no mediation effect on the relationship between non-performing loan and the profitability of state-owned commercial banks. The study recommends that bank management should take effective measures to minimize the percentage of the non-performing loan and the operating expense to operating income ratio to enhance the profitability of banks.

The present study analyzes the influence of leverage, operating efficiency, non-performing loan, and capital adequacy ratio on the profitability of commercial banks in Bangladesh. The study selected four state-owned commercial banks and six private commercial banks as samples purposively. The study uses secondary data collected from annual reports of sample banks. The study covers balanced panel data for a period of four years from 2017 to 2020. Panel data regression model applies to meet the research questions and hypotheses of the study. The analytical result of the study shows that the leverage as measured by the debt-equity ratio (DER) has a negative and insignificant influence on profitability (ROA). Non-performing loan (NPL) has also a negative and insignificant effect on ROA. Higher DER and NPL lower the profitability position of the bank. The study finds that the operating efficiency as measured by BOPO ratio has a positive and insignificant impact on ROA. The study reveals that the capital adequacy ratio (CAR) has a positive and significant effect on ROA. The present study recommends that banks should be rational about the debt financing and selection of appropriate borrowers for upholding the healthy financial position in Bangladesh.

Management of Current assets and Current liabilities is involved in the working capital management of any business organisation. The financial decision regarding the current assets and their utilisation plays a crucial role in the solvency, liquidity as well as the profitability of the company. The study is aimed to determine the management of working capital of the particular gas distribution companies in Bangladesh which are selected on purposive sampling and analysis are conducted on the secondary data collected from annual reports covering a period of 5 years from the financial year 2015 to 2020. The analysis techniques of mean, average growth rate, standard deviation, coefficient of variation, financial ratio analysis, and Motaal’s Comprehensive Test of Liquidity model are used. It is found that the working capital management of the gas distribution companies is not at a satisfying level especially for the state-owned companies, although a newborn company (KGDCL) is in a better position compared with the older one. This study focuses on some techniques which may be followed for the management and utilisation of current assets and liabilities in enhancing the profitability of the companies to maintain optimum liquidity and solvency.

Social media is a globally known and widely used means of social communication that has brought most people very close in today's world especially the Z generation or iGen who are more familiar and attracted to this medium. Among them are university students who mostly prefer to spend time on it and as a result, it might have either positive or negative effects on their academic studies. The current study aims to investigate the effect of social media on the academic performance of university students in Bangladesh. A well-structured questionnaire is used to collect data from 150 students of Islamic University, Kushtia, Bangladesh and they are selected based on a convenient sampling procedure. Both descriptive and inferential statistics are applied to analyze the data. The study found that 73% of students engaged in social media for non-academic purposes and most of them visited the Facebook site. The study also found that the majority of the students visit social networking sites at home, and in residential halls, while most of them spend time on average more than four hours daily, and mostly from 6.00 pm to 6.00 am. The study reveals that time spent on social media and excessive usage of social media negatively impacts students’ academic performance. The study recommends that parents, teachers, and students’ advisor in the university guide and monitor students properly so that they can’t misuse social media.

The COVID-19 epidemic has altered many people's lifestyles and incentives, causing their shopping habits to shift. The current study aims to evaluate these changes. In order to achieve this aim, the study analyzed the influence of the pandemic on Buying Behavior for e-commerce transaction across industries in order to discover household preferences. The present study is intended to respond to research questions of quantitative and qualitative nature. Data collection and analysis techniques from both methods were implemented. Regression analysis was used to study situations in which variables were dependent and simultaneously influenced by several independent variables. The study found that buying behavior is influenced by a number of characteristics, including mental health, isolation, lockdown, price sensitivity, and financial distress. The study also found four factors have a positive association with the dependent variable, whereas the remaining one factor has no relationship with the dependent variable. The world economy, and particularly international trade, have suffered and continue to suffer huge losses as a result of the Coronavirus Epidemic. The uncertainty in which enterprises and end customers have found themselves is exacerbated by a number of issues. These include, to mention a few, income loss, cross-border travel limitations, evolving consumer demand, and changing market actor behavior.

The aims of this study is to explore the factors that affect customers’ satisfaction with Islamic banking services in Malaysia during Covid-19 pandemic. The study is basically conducted on the basis of primary data collected by a well-structured questionnaire using Google Form. The respondents were 102 customers of Islamic Banking in Malaysia by using a simple random sampling technique. Both descriptive and inferential statistics have been used in the study. Descriptive statistics include percentage, mean, standard deviation and inferential statistics include, Reliability test, ANOVA, and Multiple Regression analysis. Regression analysis applies to find the casual effect relationship between dependent and independent variables. The study results show that reliability, competence, and service quality have a positive and significant relationship with customer satisfaction except transparency. The study reveals that reliability, competence, and service quality significantly affect customer satisfaction of Islamic banking services during Covid-19 pandemic but transparency has no effects on satisfaction during the pandemic situation. The study emphasizes that the Islamic banking institutions in Malaysia should focus the reliability and competency to enhance the quality of services during the crisis periods and to meet the customers’ expectations which led to customer loyalty.

The study aims to provide a comprehensive literature review on customer satisfaction and intention to use mobile financial services, to find out the limitations of existing studies, and to guide a direction for future research. This research is narrative and qualitative in nature. There are 58 relevant and related articles selected for the systematic review which were mostly collected from the Scopus database and a few on snowball systems from other authentic databases. Weight analysis performs to identify the best predictors of the existing literatures and descriptive data are presented in tabular and graphical form. The study revealed that D&M IS Success model, TAM, and UTATUT theories have mostly been employed in existing literatures and SEM as frequently applied statistical techniques. Weight analysis disclosed that perceived usefulness, confirmation of expectation, trust, service quality, system quality, information quality, and perceived cost are the best predictors of customer satisfaction and perceived usefulness, satisfaction, self-efficacy, perceived benefit, hedonic motivation, perceived ease of use, and perceived risks are the best predictors of Intention to use MFS. These findings have implications for academicians to take into account such variables for developing new research frameworks and for practitioners in setting business strategies.

The present study empirically examines the impact of Fintech literacy on sustainable intention to use mobile financial services (MFS) with the intervening effect of customer satisfaction. The study used a purposive sampling technique in collecting data from 200 respondents by administering a well-structured questionnaire. The partial least squares structural equation model-ling (PLS-SEM) was applied to measure the reliability and validity of data and test the study’s hypotheses by using SmartPLS4. The empirical result shows that Fintech literacy has a significant and positive influence on customer satisfaction, and sustainable intention to use MFS. Likewise, customer satisfaction significantly affects sustainable intention to use MFS. The study reveals that customer satisfaction has a partial mediating effect on Fintech literacy and sustainable intention to use MFS. This study theoretically contributes to the current body of knowledge on Fintech literacy and mobile financial services literature. The outcome of the study can also be helpful to the MFS providers for taking initiatives in improving the Fintech knowledge of customers,their satisfaction and the sustainable usage intention of MFS.

Notable advancements have been made in the field of study concerning the determinants of environmentally conscious consumption in the last few years. However, no studies have explored how consumers feel about their obligation to the environment and how awareness affects their likelihood to engage in eco-friendly shopping. This current study explores the significance of responsibility and knowledge on consumer behavior, particularly when purchasing. It also investigates how environmental concern plays a role as a mediator. An online survey was distributed to 180 customers from Bangladesh to gather data for this study. The results show that knowledge is directly related to ecological responsibilities and influences the intention to make green purchases. Additionally, it was found that knowing the environment positively affects individuals’ level of concern for it. However enough, it was observed that environmental responsibility does not have a positive influence on environmental concerns. Furthermore, the presence of knowledge encourages consumers’ engagement in green purchasing behavior by influencing their degree of environmental consciousness. Nevertheless, it is crucial to acknowledge that there is no indirect relationship between environmental responsibility and ambition to make green purchases via environmental concern. The presence of environmental concern has a favorable impact on individuals’ inclination to engage in green purchasing.

This study develops and empirically tests a conceptual model that investigates the intervening impact of satisfaction on the relationship between corporate reputation and customers’ sustained usage intention. The study followed a convenient sampling procedure for data collection. A PLS-SEM (Partial least square-structural equation modelling) was used as a statistical technique to analyze data and to test the hypothesis of the study through SmartPLS 4.0. The statistical output shows that corporate reputation had a significant impact and relationship with customer satisfaction. Customer satisfaction is a significant antecedent of customers’ sustained usage intention. The findings revealed that corporate reputation had no direct and significant effect on customers’ sustained usage intention but had an indirect influence on it in the presence of satisfaction. The inferential analysis demonstrated that satisfaction fully mediates the relationship between corporate reputation and customers’ sustainable usage intention. This study contributes to the existing body of knowledge on corporate reputation and customers’ sustained usage intention of MFS literature in similar economies. The findings of the study will be useful for the MFS providers for developing strategic planning on the sustainability of customers’ usage decisions and enhancing positive corporate reputation.

Accounting, Finance, Hrm

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