Exploring the factors influencing the intention to use digital banking: The role of resonance FOMO as a moderator

Researchers have emphasized the role of e-commerce for small enterprises in improving their performance. However, there is limited evidence on the use of e-commerce by small enterprises, and e-commerce adopters and non-adopters dealing with COVID-19. Therefore, the purpose of this study is to investigate the differences in the impact of COVID-19 on income between small enterprises that are adopters and non-adopters of e-commerce. This study also explored the impact of restrictions on community activities, the intention to adopt e-commerce, and the types of assistance required by small enterprises due to the pandemic. Data were collected through an online questionnaire survey among small enterprises that operate in the culinary field (1,024 small enterprises in Indonesia). The data were analyzed using descriptive analysis, cross-tabulation, and the Mann-Whitney test. This study finds that non-adoption of e-commerce caused small enterprises to experience a decline in income, which worsened due to restrictions of community activities, compared to adopters of e-commerce. Therefore, to overcome this negativity, small enterprises were pushed to adopt e-commerce. Finally, working capital assistance is the main assistance required due to the pandemic both by e-commerce adopters and non-adopters. This study has significant implications for how small enterprises and governments may benefit from e-commerce dealing with extreme disruptions such as the COVID-19 pandemic.

Acknowledgment
We are grateful to Mulawarman University for providing us with the funding necessary to gather the necessary data for the study and complete this empirical investigation. We also would like to thank two anonymous reviewers and seminar participants at Mulawarman University for their helpful feedback.

The study’s relevance relates to the transformation of the human capital reproduction during the transition to a new socio-economic model and changes (digitalization, cyberization, customization, etc.) that are now taking place within Industries 4.0 and 5.0. The purpose of the study is to formulate the content and key directions of learning processes based on modeling and the formation of digital twins for the production and consumption of goods. The research method is based on the analysis of structural links in socio-economic systems, where the potential of human capital is realized. The study describes a trialectic model for the system development mechanism, which gives grounds to distinguish three types of essential components of implementing the specialists’ competencies (material, information, and communication). Based on the concept of “system of systems”, the necessity of multifunctional training of specialists for socio-economic systems is substantiated and shown on the list of personal knowledge/skills in the renewable energy sector. Recent trends in the reproduction of human capital, such as intellectualization, increased communication, internationalization, acquisition of skills, customization, and communication with consumers, are stated in line with Industries 4.0 and 5.0. The potential for future research is aimed at harmonizing relations between humans and cyber-physical systems, motivating the needs for self-development, and using disruptive technologies in the reproduction of human capital.

Acknowledgment
The publication contains the results of research of the European Commission grants “Jean Monnet Chair in EU Economic Policies and Civil Society” (619878-EPP-1-2020-1-UA-EPPJMO-CHAIR) and EU legislative, economic and social transition to sustainable society within Industry 4.0 and 5.0 (619997-EPP-1-2020-1-UA-EPPJMO-CHAIR).
The paper is prepared within the scientific research projects “Sustainable development and resource security: from disruptive technologies to digital transformation of Ukrainian economy” (No. 0121U100470) and “Fundamentals of the phase transition to the additive economy: from disruptive technologies to institutional socialization of decisions” No. 0121U109557), funded by the general fund of the state budget of Ukraine.

This article aims to measure the level of voluntary disclosure in the published annual reports of Yemeni Islamic banks. Four full-fledged Islamic banks from Yemen are selected for the current study. A disclosure checklist covering 266 items is prepared and a 10-year period, 2005–2014, is taken. The disclosure index items were classified into seven groups, such as basic information on Islamic banks, financial ratios, corporate governance information, financial statements data, corporate social disclosure, Zakat information, and other information that has been taken as an important attribute of voluntary disclosure. The obtained results show that the amount of voluntary disclosure that Yemeni Islamic banking institutions publish in their annual reports has gradually increased over the ten years examined. The results revealed that the highest average disclosure index score over the ten years was achieved by Tadhamon Islamic International Bank (TIIB), the second highest average disclosure score was obtained by Saba Islamic Bank (SIB), and the lowest average voluntary disclosure rating score during the ten years surveyed was achieved by Shamil Bank of Yemen & Bahrain in Yemen during the study period. Substantially, the result of voluntary disclosure scores indicates that the degree of voluntary disclosure by Yemeni Islamic financial institutions has relatively expanded during the ten years investigated. The findings provide new evidence for voluntary disclosure, particularly, Islamic disclosure items. The survey findings can be useful for regulators in Yemen to improve overall disclosure practices by Islamic banks operating in Yemen.