International Journal of Research in Business and Social Science

This study mainly aimed to examine the impact of university students' purchasing tendency from e-commerce sites and demographic characteristics on student satisfaction through the example of a leading foundation research university in Türkiye. In the study, it was investigated whether there was a significant difference between students' purchasing tendencies from e-commerce sites and student satisfaction. It was also investigated whether there was a significant difference between demographic characteristics and student satisfaction. Methodologically, a descriptive online survey method including a questionnaire was applied to collect data. The survey was responded by 240 randomly selected students. The data were analyzed with SPSS-26. The study concluded that there was no significant difference between the average daily time spent on the internet and the type of device used to connect to e-commerce sites, which are among the criteria reflecting the tendency to purchase from e-commerce sites, and student satisfaction whereas there was a significant difference between the number of products purchased through e-commerce sites and student satisfaction. Furthermore, it was revealed that there was no significant difference between demographic characteristics such as gender, marital status, education and monthly income and student satisfaction, whereas there was a significant difference between age and student satisfaction. Accordingly, it was indicated that the difference in terms of age was especially in favor of students in the 22-25 age group. It is thought that the study will contribute to the literature by examining the impact of university students' purchasing tendency from e-commerce sites and demographic characteristics on student satisfaction, together with the example of a leading foundation research university. The study is limited by the selected sample foundation research university, the number of students responded, survey questions-answers, the applied statistical analysis methods and tests. Therefore, in order to reach more general results, it is suggested to expand the studies with more diverse and larger numbers of foundation research universities, students, survey questions and statistical methods.

This study mainly aimed to examine the impact of the COSO’s internal control system components (Control Environment, Risk Assessment, Control Activities, Information-Communication, Monitoring) on corporate governance principles (justice, transparency, accountability and responsibility) through the example of a leading educational foundation in Türkiye. In the study, it was investigated whether there was a significant relationship between the perceptions of employees regarding the effects of the internal control system components on corporate governance. It was also investigated whether these perceptions differed according to demographic characteristics such as gender, age, education, length of service, position. Methodologically, a descriptive online survey method including a questionnaire was applied to collect data. The survey was sent to 234 participants in different departments and positions working in the foundation, and 197 employees responded. The data were analyzed with SPSS-22. The survey, which was suitable for a 5-point Likert scale, included statements regarding demographic characteristics and COSO’s main internal control components and corporate governance principles. The study concluded that all COSO components have a significant and positive relationship with corporate governance principles. In addition, a stronger relationship was revealed between transparency and accountability principles and internal control components compared to others. Furthermore, it was indicated that these perceptions differed according to demographic characteristics. While significant differences were found in perceptions according to demographic characteristics such as gender, age and position, no differences were found according to education and working years criteria. The study is considered to contribute to the literature because it is the first study to examine the impact of the main COSO internal control components on corporate governance principles, together with the example of a leading educational foundation. The study is limited by the selected sample educational foundation, the number of respondents, survey questions-answers, the applied statistical analysis method and tests. Therefore, in order to reach more general results, it is suggested to expand the studies with more diverse and larger numbers of educational foundations, employees, survey questions and statistical methods.

The study examines concerns regarding Islamic finance legislation in Ethiopia. Using a qualitative method, the study investigated the current legal and regulatory frameworks regarding Islamic finance and the challenges facing Islamic financial institutions in the country. In the study we conducted semi-structured interviews with 23 respondents, including executives, boards of directors, regulators, managers, shariah board members, and legal scholars familiar with the country's laws. The study's findings indicate an urgent necessity for an inclusive and robust legal structure specifically designed for the unique characteristics of Islamic financing. Enhanced supervisory oversight is essential for ensuring adherence to Sharia principles. Furthermore, the research findings demonstrate how important it is to set up a separate supervisory body within the National Bank of Ethiopia to keep an eye on Islamic financial institutions. Lastly, the study highlights the significance of having qualified professionals and Sharia scholars in Islamic financing. Integrating Islamic finance education into universities can enhance capacity-building for regulators, scholars, and finance professionals.

This study mainly aimed to examine the impact of university students' purchasing tendency from e-commerce sites and demographic characteristics on student satisfaction through the example of a leading foundation research university in Türkiye. In the study, it was investigated whether there was a significant difference between students' purchasing tendencies from e-commerce sites and student satisfaction. It was also investigated whether there was a significant difference between demographic characteristics and student satisfaction. Methodologically, a descriptive online survey method including a questionnaire was applied to collect data. The survey was responded by 240 randomly selected students. The data were analyzed with SPSS-26. The study concluded that there was no significant difference between the average daily time spent on the internet and the type of device used to connect to e-commerce sites, which are among the criteria reflecting the tendency to purchase from e-commerce sites, and student satisfaction whereas there was a significant difference between the number of products purchased through e-commerce sites and student satisfaction. Furthermore, it was revealed that there was no significant difference between demographic characteristics such as gender, marital status, education and monthly income and student satisfaction, whereas there was a significant difference between age and student satisfaction. Accordingly, it was indicated that the difference in terms of age was especially in favor of students in the 22-25 age group. It is thought that the study will contribute to the literature by examining the impact of university students' purchasing tendency from e-commerce sites and demographic characteristics on student satisfaction, together with the example of a leading foundation research university. The study is limited by the selected sample foundation research university, the number of students responded, survey questions-answers, the applied statistical analysis methods and tests. Therefore, in order to reach more general results, it is suggested to expand the studies with more diverse and larger numbers of foundation research universities, students, survey questions and statistical methods.

This study mainly aimed to examine the impact of the COSO’s internal control system components (Control Environment, Risk Assessment, Control Activities, Information-Communication, Monitoring) on corporate governance principles (justice, transparency, accountability and responsibility) through the example of a leading educational foundation in Türkiye. In the study, it was investigated whether there was a significant relationship between the perceptions of employees regarding the effects of the internal control system components on corporate governance. It was also investigated whether these perceptions differed according to demographic characteristics such as gender, age, education, length of service, position. Methodologically, a descriptive online survey method including a questionnaire was applied to collect data. The survey was sent to 234 participants in different departments and positions working in the foundation, and 197 employees responded. The data were analyzed with SPSS-22. The survey, which was suitable for a 5-point Likert scale, included statements regarding demographic characteristics and COSO’s main internal control components and corporate governance principles. The study concluded that all COSO components have a significant and positive relationship with corporate governance principles. In addition, a stronger relationship was revealed between transparency and accountability principles and internal control components compared to others. Furthermore, it was indicated that these perceptions differed according to demographic characteristics. While significant differences were found in perceptions according to demographic characteristics such as gender, age and position, no differences were found according to education and working years criteria. The study is considered to contribute to the literature because it is the first study to examine the impact of the main COSO internal control components on corporate governance principles, together with the example of a leading educational foundation. The study is limited by the selected sample educational foundation, the number of respondents, survey questions-answers, the applied statistical analysis method and tests. Therefore, in order to reach more general results, it is suggested to expand the studies with more diverse and larger numbers of educational foundations, employees, survey questions and statistical methods.

The study examines concerns regarding Islamic finance legislation in Ethiopia. Using a qualitative method, the study investigated the current legal and regulatory frameworks regarding Islamic finance and the challenges facing Islamic financial institutions in the country. In the study we conducted semi-structured interviews with 23 respondents, including executives, boards of directors, regulators, managers, shariah board members, and legal scholars familiar with the country's laws. The study's findings indicate an urgent necessity for an inclusive and robust legal structure specifically designed for the unique characteristics of Islamic financing. Enhanced supervisory oversight is essential for ensuring adherence to Sharia principles. Furthermore, the research findings demonstrate how important it is to set up a separate supervisory body within the National Bank of Ethiopia to keep an eye on Islamic financial institutions. Lastly, the study highlights the significance of having qualified professionals and Sharia scholars in Islamic financing. Integrating Islamic finance education into universities can enhance capacity-building for regulators, scholars, and finance professionals.