The Human Dimension as the Core Factor in Dealing with Cyberattacks in Higher Education

Zaleha Othmana*, Nazahah Rahimb, Muhammad Sadiqc, a,bOthman Yeop Abdullah Graduate School of Business, Universiti Utara Malaysia 06010 UUM Sintok, Kedah, Malaysia, cTaylor’s University, Subang Jaya, Selangor,47500, Malaysia Email: a*zaleha@uum.edu.my

Higher education institutions deal with an enormous amount of personal and critical data. Thus, they have a great responsibility for data protection. In recent years, higher education institutions have faced cyberattack challenges, and thus their need for data protection is obvious. As academics, we are motivated and concerned about how higher education deals with this challenging issue, and for this reason, we have conducted a study to examine the core factors in how higher education deals with cyberattacks. Using a qualitative methodology, specifically a case study method, with triangulation of data gathered from fourteen interviews, document analysis and observation, the study has several interesting findings. It demonstrates that the human dimension is at the core and that t wo key matters are contextually related to human action: 1) the decision to have an open network and 2) humans as a means and an end of cyberattacks. Specifically, the liberalisation of social networks has meant that there is a human dimension in cyberattacks. As has been found in previous studies, the human factor is one of the main concerns related to cyberattacks. This study provides several useful suggestions for preparing higher education institutions to tackle cyberattacks. Our findings are useful in practice because understanding the issue, and the process whereby hackers penetrate a system is essential in order to prevent cyberattacks. Pages 1 to 19




Importance of Internal Accountants’ Competence in Shaping Good Quality Financial Reporting in Local Governments in Indonesia

Hari Setiyawatia, Diah Iskandarb, a,bUniversitas Mercu Buana, Jakarta, Indonesia, Email: ahari_setiyawati@mercubuana.ac.idbdiah.iskandar@mercubuana.ac.id

This research was conducted against the background of a phenomenon on which an Indonesian Supreme Audit Institution (BPK-RI) audit shed light – namely, the poor quality of financial reporting especially by regional governments, but also by provincial and city/district governments. This research was carried out through surveys and was grounded in existing theories which were employed to develop a research model designed to examine the quality of financial reporting of local governments and their relevance to internal accountants’ competence, good governance principles and the application of accrual-based government accounting standards. The survey was conducted for two years targeting the provincial/regency/city/district governments of West Java and Banten, reaching as many as 37 local governments. Data was analysed using structural equation modelling, processed using Smart PLS. The benefit of this research is to contribute scientifically to public sector accounting science and solve problems for local governments in implementing tasks related to improving the quality of local governments’ financial reporting. The results indicate that internal accountant competence had a significant positive effect on the quality of financial reporting, especially in local governments. Likewise, the principles of good governance and the application of accrual-based government accounting standards have effects, and the direction of their influence is also positive. Pages 20 to 37




 Uncertain Data Reduction Based on Demographic Analysis for Tourist Place Recommendations

Abdulwadood Sabeeh Abdulwadooda, Mohammed Abdal Baqee Mahmoodb, Duraid T. Salimc, aImam A'adham University College, bCollege of Education for Human Science , Department of Quranic Sciences, cAl – Mustansiriyah University , college of Basic Education , Computer Science ,Iraq, Email: aabdulwadood_83@yahoo.combmoh_ameernet@yahoo.comcdraid.edbs@uomustansiriyah.edu.iq

In  recent  years, millions of tourist photos are tagged into the online social network like  Flickr,  Panoramio. The social user shares their photos, travel experience, location, weather conditions,comments and queries into the Flickr. In that time, the social network contains some uncertain data that means some unrelated information is stored. So, they have many problems  that occur while loading the data. To avoid the uncertain data we have to implement the pruning and clustering. In the proposed system, to implement theLSTMand dbscan algorithm. The LSTM LSTMalgorithm is used to remove the uncertain data and dbscan algorithm is used for clustering and recommendation. The LSTM isone of the concepts in the recurrent neural network. We have to collect the data from the Flickr dataset. The dataset contains 5000 images. In clustering, we have to categorise the persons according to age. By this way, we have to recommend the tourist place for the people. For example, we analyse the four categories:  children, family, bachelor and senior citizen. The tourist places are grouped into this category. Pages 38 to 47




A Socio-Linguistic Analysis of Impoliteness in Political Tweets

Atyaf Hasan Ibrahima, aUniversity of Diyala/ Iraq, Email: aatyafatyaf2000@yahoo.com

This research investigates impolite expressions used by people  through the social media platform ' Twitter' and the effect of the variables (age and sex) on the use of  impolite  tweets on political issues. This point has never been tackled before in other research papers. This paper also shows how such variables are traceable in reflecting the ways by which male and female language users can give their stances via different strategies of impoliteness in Tweets. It establishes a clear picture about how impolite expressions are used in the language of social media by analysing 100 tweets, 89 of which are related to the goal of the study, eliminating the unrelated ones, following Culpeper's (1996) model. The findings of the study reveal that there is wide use of impolite expressions in the social media 'Twitter', especially in tweets, reacted to political posts. According to age criterion, (15-25) year old Twitter users rarely have their tweets on political posts, whilemiddle age ( 25-35 ) year old Twitter users record the highest percentage of the analysed data, they use more impolite tweets than do older or younger users. Besides, male twitters recorded the highest frequency in using impolite expressions depending on different strategies of impoliteness, especially the negative and  bold-on record impolite strategies, while withholding off-record strategies these tweets recorded the least use. These strategies are the most frequently used type in the analysed tweets. Finally, female twitters of (55-65) years old recorded the lowest frequency in using impolite expressions in their Tweets with somehow similar impolite strategies used by males. These results show the effect of age and sex on the use of impoliteness. Pages 64 to 79




Secure Image Steganography Through Multilevel Security

Ali Salem Alia, Mohammed Sabbih Hamoud Al-Tamimib, Alaa Ahmed Abboodc, aDepartment of Network Engineering , Al-Iraqia University ,Adamyia, Baghdad,Iraq, bDepartment of Computer Science, College of Science, University of Baghdad, cUniversity of information technology and communications, Email: aAlialbander2004@yahoo.combm_altamimi75@yahoo.comcaaalaa2@uoitc.edu.iq

The concealment of data has emerged as an area of deep and wide interest in research that endeavours to conceal data in a covert and stealth manner, to avoid detection through the embedment of the secret data into cover images that appear inconspicuous. These cover images may be in the format of images or videos used for concealment of the messages, yet still retaining the quality visually.  Over the past ten years, there have been numerous researches on varying steganographic methods related to images, that emphasised on payload and the quality of the image. Nevertheless, a compromise exists between the two indicators and to mediate a more favourable reconciliation for this duo is a daunting and problematic task.  Additionally, the current techniques have not been successful in attaining more improved security caused by the non-encrypted data that only underwent the first layer of concealment through merely a straightforward embedment process of the secret data within the images, thus allowing the extraction of the concealed data to be quite simple for hostile entities. Hence, in the current study, the proposed scheme, we have improved the Bit Inverting Map method to narrow the gap of existing work.  Our experimental results indicate that the proposed framework maintains a better balance between image visual quality and security, with relatively less computational and complexity, which assures its effectiveness compared to other state-of-the-art methods. Pages 80 to 103




Comparison Of Three Different Methods Using A Three-Way Weibull Distribution Using Simulation

Ruqayah Yasir Abdulameera, Zeinah Ibrahim hassan Rasheedb, Hayder Sabah Tuamac, aImam Al_Kadhum College / Iraq, bUruk University / Iraq, cUniversity of Misan / Iraq, Email: arukaya.yasser@alkadhum-col.edu.iqbThestatisticalangel@yahoo.comchaidar_1100@yahoo.com

This paper compares the different methods of the (WD) which has two parameters: one scale parameter (λ) and one shape parameter (θ) where another parameter (β) is added to this distribution. The purpose of adding a third parameter is to build a new and different model and give greater flexibility in the representation of data. The cumulative distribution function (Cdf) and the probability density function (Pdf) are used, then the parameters are estimated by different methods like the maximum likelihood method, moment estimators method and the least-squares method. The comparison between estimators is done through simulation procedure using different sample size n= 100,200,250 and different sets of initial values of (λ,θ,β), then a comparison between estimators is done using a statistical scale "mean square error" (MSE), and each result is explained in the table. Pages 104 to 119




 Medical Image Steganography Framework for Confidentiality in IoTs Based Health Care Applications

Monanad Najm Abdulwaheda, aMaterials department, University of Technology, Baghdad, Iraq, Email: amohanadnajmabdulwahed@gmail.com

The extensive interchange of data visualised to take place in dispersed IoTs is susceptible to result in privacy and authentication results at the cyberspace position. The objective of this study is the preservation of privacy and confidentiality of data in uncertain surroundings during multimedia exchanges joining two IoT hops. For attacker hindrance and, provision of data confidentiality, a resilient multilevel security perspective depending on information hiding and cryptography is suggested. The proposed work is based on bit invert system (BIS), and three  random control parameters have been suggested, a random selection process was performed using Henon map function (HMF) to stop against cybercrimes challenges. For increase in the security level, the affine cipher was used to encrypt the data and Huffman method to minimize the encrypt data prior to the embedding for increasing payload ability. The outcome of the proposed scheme is very high vigor of the conveyed details linking two nodes, inclusive of signal processing and the region-oriented strikes, occurring at the same time or standalone.  Rotation strikes, cropping, histogram equalisation, and sharpening, results in great vigor with SSIM near to unity. For another remarkable/collaborated strikes, the mean SSIM is more than 0.98. The average PSNR resulting of several cover images is more than 60 dB consisting of distinct payload capacity. The investigated outcomes reveals the advantage of the suggested perspective compared to other modern methods. Pages 120 to 143




The Concept of Presumption in the Quran Context: Rhetorical Study

Saeed Abed Khudhura, aArabic Language Department\College of Education for Humanities\ University of Anbar, Email: adr.abohomam@gmail.com

The Presumption subject is one of the most important topics to the Arab scientists (both old and modern), which avoided the rhetorical lesson from the semantic side, as the focus seemed clear from the structural side as an important part of the rhetorical factor theory. Although the rhetorical lesson contacted with  restrictions, which prevent many studies that want to break the restrictions related to this factor, and the search for the composition from a specific indicative point of the meaning, and this is what the Presumption seeks which is to have a functional role of context, through which the required meanings are derived, and Its way is still confusing to context without the need for frequent explanations and interpretations in order to reach an understanding of the meaning as expressed by the old. There is no doubt that rhetorical  presumption is the most prominent function and the most comprehensible to the meaning that we seek to reach, the rhetorical faces and their different and multifaceted structures, which are different connotations within the multiple frameworks, which is the responsibility of the recipient to consider in the hope of reaching the target and the speaker. Hence the current research reveals the impact of the Presumption in the interpretation or in the disclosure of the Quranic meaning of a set of Quranic texts in which they are contained in various forms. The current research entitled (the concept of the Presumption in the Qur'anic Context) where the researcher followed the descriptive-analytical approach, by describing the Presumption of the subject and research analysis where the study nature required an introduction, a preamble, two sections and conclusion. In the introduction showed an overview of the subject, its importance, methodology and the research plan, the preamble was devoted to the concept of the Presumption of the context and the term, the first topic has the meaning of the presumption word and is related to, the second topic which was devoted to the moral presumption and its various forms, and the research results summarised the most important findings of the study. Pages 144 to 158




 International Cooperation for Environment Protection and Biodiversity in the Framework of International Organizations

Ahmed Tarik Yassina, aDepartment of International Relations/College of Political Science  University of Mosul, Email: aAtareq60@yahoo.Com

No doubt that the environment is a mutual heritage of  humanity that deserves interest. The environment became a chronic disease to the city and the industrial or technical civilization, as we know that environmental issues and the biological variety by multiple aspects especially that what is regarded to the environments  protection and how to preserve its resources is regarded as one of the most important issues that takes great international interest. International organisations or international efforts deserve the protection of the environment and the biological variety within international environmental law. Most of the international agreements that avow led by the international community to preserve the environmental system as the treaty of biological variety that comes unsymmetric matter that demands  to work to unification as well as the necessity of activation and ways of deserving the  international environment law. Pages 159 to 170




Adoption of Intangibles for Industrial Products as a Method of Measurement in Knowledge Management

Manal Abdul Jabbar Al-Sammaka, Siham Kamel Mohamedb, Alaa Hassib Abdul Hadi Jalilic, a,b,cCollege of Tourism Sciences / Mosul University = Book University College of Administration and Economics, Mosul University, Email: aalaa_haseb@uomosul.edu.iqbmanal-abdulgabar@uomosul.edu.iqcsihamkamel2006@yahoo.com

From the review it can be concluded that IC standards of intangibles in the industrial  organisation in general and the researched  organisation, in particular, are still not reliable, this does not mean diminishing the importance of financial assessment of knowledge but proposing that it should be directed towards internal management to avoid previously known problems, and to ensure a high degree of objectivity and transparency in diagnosis and reporting of the value of cognitive assets. The second trade-off is between the possibility of generalisation and adaptation, as standard frameworks are designed to be general and allow to reference comparison but have been criticised for not being adopted in particular circumstances in specific industries, markets or industrial  organisations. On the other side,  some models provide internal methods that cannot be segregated to a particular  organisational nature, industry or strategy; it criticises to losing the generalisation possibility because comparisons by companies become impossible or at least inaccurate. Knowledge is not valued of price in specific surroundings but maybe unrelated to significance in another surround. It is therefore suggested that knowledge measurement frameworks should include control processes as part of them and control towards the regulatory environment and strategy. There need to measurement models including dynamic knowledge flow metrics, and settings processes as a part of it and setting toward the regulatory environment and its strategic. Pages 171 to 182




 A Study on the Comparison of the Passive Form in Arabic and English Language

Sumaya Nadhir Ali Al Shareefa, aFaculty of Imam Al – A'zam University.Method of Teaching English, Email: asmyalshareef@yahoo.com

Two main languages that are widely utilised globally are the English and Arabic languages. They both possess certain similarities and differences. The English language is categorised as an Indo-European language; meanwhile the Arabic language falls under the category of a Semitic language. The Arabic language possesses a syntactical structure which is different from the English language. The Passivation (passive sentence structure) has been examined by the researcher of this research, for both the Arabic language and English language through a comparative study. The Arabic and English languages active sentence structure and the initiation time occurrences of the actions were noted. From the study, it is discovered that both languages possess similarities in terms of time indication. However, they both differ in terms of Passivation structure. The English language sentence structure requires a ‘subject’ to represent the actor of the action. Nevertheless the structure of Passivation in the Arabic language is different as it is dependent upon the constructions and movements, for example,  kasra, damma, and fatha that could not be found in the English language. Additionally, the verbal (spoken form) Passivation structure of the Arabic language is examined concurrently with the study of  spoken form of Passivation structure  in the English language. This current study is based on past comparative researches done on the Arabic language and the English language, in addition to given exemplars indicating the distinctive differing features and their influence on the Semantic meaning-making phase which will further enhance our comprehension on the meaning-making sense of the two languages. Pages 183 to 203




Increasing Technology-Based Startup Grant Effectiveness

Eko Agus Prasetioa*, Rivira Yuanab, Lely Trianti Anggarinic, a,cSchool of Business and Management, Bandung Institute of Technology, Indonesia, bSchool of Business, Bogor Agricultural University, Indonesia, Email: a*eko.prasetio@sbm-itb.ac.id

Since its early introduction in 2013, Technology-based Startup Grant Program (Perusahaan Pemula Berbasis Teknologi or PPBT in the Indonesian language) has experienced selecting and bestowing grants to many startups. However, the selected businesses are not guaranteed to be sustained after the program is over. Therefore, this study explores the type and stage of business which possesses the highest probability to survive from the perspectives of experts. The authors interviewed four business experts with more than 20 years of experience and a chairman of a local business incubator. Analytic Hierarchy Process (AHP) method is used to organise and analyse the experts' decisions. This study found that the Internet of Things (IoT) is the business field  is most likely to sustain independently regarding their rapid-growing ability to match consumer's demand. This study gives a suggestion of the type of business to consider on before selecting and applying for the funding.  Pages 204 to 220




Sublimation and the New Culture in August Wilson’s Fences

Inam Hashim Hadia, aDepartment of English. College of Education for Human Sciences/ Ibn-Rushd. University of Baghdad, Iraq, Email: ainamhashim330@gmail.com

August Wilson’s primary concern is to communicate the African American cultural awareness; to establish a counter-culture based on self-confidence and assertiveness. He advocates an encouraging attitude to elevate the African Americans’ spiritual consciousness and to teach them how to sublimate their aims in life. He aspires to win the everlasting battle against racial discrimination, oppression, injustice, and identity confusion. Sublimation, as a defence mechanism, will be Wilson’s new ammunition to re-read and to re-interpret the psychic constitution of his people, to help them get out of their self-imposed fences and this is the core of Wilson’s new culture. Sublimation is the process in which the psyche directs the negative drives towards a goal, a process that generally aims at the ‘progress of the spirit’; at a better and more authentic self. Wilson is perfectly aware of the ground on which he should stand as an African American and as a playwright, he is willing to help his people find their ground.  Various social and psychological delinquencies have threatened the psychic constitutions of Wilson’s main characters in Fences, yet they are finally able to reconcile their inner self and be productive through following a new culture based on the concept of sublimation. Pages 221 to 235




The Role of Open University Education and its Impact on the Development of Intellectual Capital

Duha Khalid Abdul-Rahmman Al-Mallaha, aMinistry of Higher Education and Scientific Research Northern Technical University Nenewa Technical Institute, 2019, Email: aduhakm@ntu.edu.iq

 Despite the importance of human resources in general, but attention should be focused to a particular category of these human resources which is the basis of the development of universities, this category has the experience and knowledge and creative ability to make their development required in the fierce competition to extract competencies as one of the sources of scientific development. As the institutions of higher education have entered into open education (distance education, virtual education) represented by the locomotives of scientific and economic development, with its stay professors and technical technicians with expertise that contribute to the construction of universities, including the Northern Technical University. It is useful to establish research  centres, information systems and to build departments and administrative units that contribute to serving university students to raise our university to open university education. The researcher found that the construction of administrative departments and units with the availability of scientific staff capable of advancing both present education and intellectual resources, with the existence of a right competitive environment which allowed the existence of new expert staff and to establish successful attempts experiments through the interchange of information and experiences through the Internet. Pages 236 to 262




Evaluation of the Importance of the Smart Mobile Health and Telehealth Application- A Systematic Literature Review

Abdallah H. Alalawina, Main N. Alolayyanb, Heba H. Hijazic, Yasser Bentahard, aHashemite University, Industrial Engineering Department, b,c Jordan University of Science and Technology, Faculty of Medicine, Health Management and Policy Department, d Higher Colleges of Technology,

Email: aabdallahh_ab@hu.edu.jo, bmnalolayyan@just.edu.jo, chhhijazi0@just.edu.jo, dbentaharyasser@gmail.com   

The industrialised world witnessed steady growth in the prevalence of chronic diseases in developing countries. This growth comes with a simultaneous increase in the financial burden of communicable diseases. A modern concept of "Mobile Health" is a technical term that is used to refer to the use of mobile technologies to significantly support public health and enhance clinical care. This paper has tried to analyse the pros and cons of mobile health and telehealth application i.e. risk associated, and benefits gains from the usage of these m-health applications. The researchers used a systematic literature review technique to achieve paper objectives. There is a need for conducting well-organized research to study the positive impact of m-health and telemedicine technologies on practitioners and patient health. These studies need to focus more on those individuals who use these applications in their routine life. Evidence about the positive implications has been found; however, no significant work has been done regarding clinical and economic performance. Further systematic and scientific reviews may be needed for completely covering this multi-aspect topic like Telehealth consultation and maternal and infant health care. Pages 263 to 282




Students Online Learning Measurement System Based On Estimated Time

Waleed Shabana, Coskun Bayrakb, aDepartment of Software Engineering Firat University Turkey Elazig, bComputer Science and Information System Department Youngstown State University Youngstown, OH, Email: awaleed.shahban13@gmail.combcbayrak@ysu.edu

In this age of information and significant advancements in every area of knowledge, technology has become a crucial part of everyday human life. One of the most essential areas for our future surely is Information and Communication Technology (ICT). However, the current systems are not sufficient enough to measure the knowledge level of the student with accuracy. What we want to demonstrate here is to create a system that can almost perfectly track the activities and the abilities of every student in his/her studying years. In this paper, we attempt to further ahead of the goal of reaching a highly accurate grading system. The proposed system has been designed and implemented using the tools: (MySQL, HTML, CSS, PHP, JavaScript, JQuery, Ajax, and Bootstrap).  The students and staff of the selected institutions participated in the implementation. The results have been obtained and evaluated using student measurement. Pages 283 to 294




The Impact of Management Information Systems on Decision Making in Jordanian Private Universities

Sattam Rakan Allahawiaha, Mohammed Abu Rummanb, Hisham O Mobaidinc, Kafa Hammoud nawaisehd, a,b,dAl Balqa Applied University, cMutah University, Email: as.allahawiah@bau.edu.jobaburumman@bau.edu.joch_mobaideen@yahoo.comdkafa_na@bau.edu.jo

This study aims to determine the impact of Management Information Systems on decision making in Jordanian Private Universities. The study population represents the employees of the private universities in Jordan. To achieve the objectives of the study, destructive methods and a questionnaire were developed for the collecting and distributing of data to the study population through the use of a comprehensive sample method. The questionnaire was distributed to a sample of 315 employees and 290 were retrieved with 65% of the total statistical society, the descriptive statistics and statistical analysis were used in the analysis of the study data. The results of the study showed that there are clear ways and plans for automating the functioning of these system and there  is a relationship between the accuracy of the information provided by the management information systems in Jordanian private universities and the use of these systems by university officials. This was demonstrated by the relative weight (80%), which is a high percentage and therefore indicates the strength of the relationship between the accuracy of information and the use of these systems by decision-making officials in Jordanian private universities. The study also recommends developing, enhancing and increasing the efficiency of information systems on an ongoing basis and following up the continuous technological development and updating of data, in addition to increasing interest in providing statistical information to these universities through the external statistical centres. Pages 295 to 316




Online Single Submission (OSS) System: Is it a Licensing Services Breakthrough in the Local Government?

Hermawana, aFaculty of Administrative Science Universitas Brawijaya, Email: ahermawanfia@ub.ac.id

Technological development has become a notable government tactic for the improvement of service quality. Electronic-based government, sometimes called e-government, provides automated electronic services (electronic services). Problems with licensing are complicated, and the expiry of an old license necessitates an interaction with the online permit system, namely Online Single Submission (OSS). The Online Single Submission (OSS) system is a business permit issued by OSS institutions to businesses through an integrated electronic system. This study aims to find out the method, challenges, and opportunities for the application of the OSS systems in licensing services. This study uses a qualitative descriptive approach. The results of this study indicate that the implementation of the OSS system was successful. Investment in regional OSS systems increases their effectiveness, efficiency, and service quality; however, there are also challenges in its application, such as the community not understanding the system, the quality of the system itself, and the absence of regional regulations. Pages 317 to 331




 Instilling the Influences of HRM Practices and Proactive Personality on the Career Advancement of Working Women

Majid Alia, Md. Lazim Bin Mohd Zinb*, Zuraida Binti Hassanc, a,b,cSchool of Business Management College of Business University Utara Malaysia, Email: b*lazim@uum.edu.my

The career advancement of women has been a point of contentious consideration for decades. Despite the industrial policies, regulations, local government initiatives, and laws on gender discrimination, women still face challenges and issues particularly when considering their employment, education, career advancement, and the holding of public offices. Similarly, in terms of pay scale, women are offered less compared to their males in the same position. The current study examines the influences of HRM practices (recruitment and selection, training and development, compensation, performance appraisal, and succession planning) and proactive personality on the career advancement of working women. The current study considers a sample of 327 working women in supervisory, managerial, and director level position in manufacturing firms, and a total of 395 questionnaires were distributed. The findings showed that HRM practices (recruitment and selection, training and development, compensation, performance appraisal, and succession planning) positively and significantly influence the career advancement of working women. Furthermore, a proactive personality also influences a woman's career advancement positively and significantly; however, proactive personality as a moderating factor has a significantly negative effect. The findings of the current study were consistent with the literature; however, the current study introduced HRM practices and proactive personality into social cognitive career theory. The findings of the current study opens up new paradigms for future researchers to assess the factors that influence the career advancement of working women. Pages 332 to 353




Developing Professional Lecturers in Higher Education: Case Study in Private Colleges

Rifa Nurmilaha, Ibrahim Bafadalb, Ery Tri Djatmika, R.W.Wc, Ali Imrond, Abd. Qadir Muslime, aStudent Doctoral of Universitas Negeri Malang, b,c,dUniversitas Negeri Malang, eUniversitas Brawijaya, Email: anurmilah2504@gmail.combibrahim.bafadal.fip@um.ac.idcery.tri.fe@um.ac.iddali.imron.fip@um.ac.ideqadirmuslim@ub.ac.id

Facing competition with private colleges, many universities have attempted to improve their quality by building professional competencies in their lecturers. Professional and competent lecturers produce reliable and competent student graduates. The purpose of this study was to obtain and find a strategy for the professional development of lecturers. This entailed an investigation of policies and various methods of cultivating professional competencies of lecturers of the tri dharma in higher education. This case study research was conducted at private colleges. The results of the research indicate that the planning of professional development programs is in accordance with a college’s strategic plan and applicable government policies. Further study at a higher level in the country or abroad, participating in activities and conducting research, and community service can add to a lecturer’s pedagogical, professional, and personal and social skills and abilities. Lecturers should collaborate with other agencies individually and in organizations to promote innovation and creativity and organically develop competencies that advance their institutions. Pages 354 to 362




An Investigation of the Impact of Critical Thinking Skills Instruction on the Iraqi EFL Learners’ Reading Comprehension Proficiency

Hayder Kubashi Bariha, Ghaidaa Fahmie Yousifb, a,bThi-Qar University, Education College, Department  of English, Email: ah197410@yahoo.combgaidaah1979@gmail.com

This study examines the effectiveness of teaching critical thinking skills on the reading comprehension proficiency of first year EFL university students in Iraq. In this regard, 100 B.A. freshmen students from the Iraqi University of Thi-Qar were selected as the participants of this study. They were divided into two groups: control and experimental. While the students in the control group were being trained through the traditional method of teaching, the students in the experimental group were being trained in critical thinking skills. Pre-tests and post-tests were used as the instruments of this study. Data were analysed through an Independent Sample T-Test, using SPSS software. The results revealed that there was a significant relationship between critical thinking skill instruction and the Iraqi EFL university students’ reading comprehension proficiency and hence, critical thinking skill positively affects students reading comprehension, leading to its development. Pages 363 to 372




Mediating the role of employee willingness to perform between career choice and employee effectiveness (case study in public sector universities of Pakistan)

 1Ali Raza, *2Wan Shakizah binti Wan Mohd Noor, 3Muhammad Fareed

 School of Business Management (SBM), College of Business (COB), University, Utara Malaysia (UUM) Kedah 06010 Malaysia

*Corresponding Author: shakizah@uum.edu.my

This study aims to explore the mediating role of employee willingness to perform (EWP) in the public sector universities of Pakistan, as well as the factors affecting employee effectiveness. Afterwards, a relationship is proposed on the basis of previous literature and theories. Furthermore, the theory of planned behaviour (TPB) explains the mediating effect between EWP, CC, and EE. This study also includes a synthesis of the contextual factors affecting EE. Pages 373 to 389




Emerging Transdisciplinary Theory on Tourism Research: A Case from Bali

I Putu Anoma, I Gusti Agung Oka Mahaganggab, Ida Bagus Suryawanc, Yohanes Kristiantod, dan Nuruddine*, a,b,c,dTourism Faculty, Udayana University Bali Indonesia, eVocational Faculty, Airlangga University Surabaya Indonesia, Email: aiputuanom@yahoo.comboka_mahagangga@yahoo.comcinigusmail@gmail.comdyohanes_ibw@unud.ac.ide*nuruddin@vokasi.unair.ac.id

This study discusses the conceptual conversion and related research of Bali in the past, present, and future. A transdisciplinary paradigm has been applied in an effort to position tourism as a science. Studies using philosophies that position tourism as a science have been limited. The focus of research has instead been the development of tourism as an industry in Badung Bali. The case of Badung is the focus and locus of this study due to its position as a central tourist destination. This study uses a systematic inductive method in the form of grounded theory as the method for its qualitative research. Transdisciplinary practices of Badung, Bali are discussed. Pages 390 to 404




Determinant Factors of Regional Disparities using New Economic Geography Framework in Indonesia, Post Decentralization

Recky H. E. Sendouwa*, Apeles Lexi Lontob, Sam J. R. Saroinsongc, a,b,cFaculty of Social Sciences Manado State University, Manado Indonesia, Email: a*reckyhes@yahoo.com

The policy of implementing decentralization of authority has changed the constellation of regions in Indonesia. By making use of a new economic geographic framework, determinants of inter-provincial disparities in Indonesia are examined, and the results show that a market of foreign access has a substantial effect on per capita GRP between provinces. Those empirical results support the prediction of a new theory of economic geography: access to market causes differences of GRP per capita and further increases inequalities between provinces. This study also finds that urbanization increases inter-provincial per capita GRP disparities. Pages 405 to 414




Deciphering Social Opinion Polarization towards Political Events Based on Content and Structural Analysis

Andry Alamsyaha*, Wachda Yuniar Rochmahb, Arina Nahya Nurnafiac, a,b,cSchool of Economics and Business, Telkom University, Bandung, Indonesia, Email: a*andrya@telkomuniversity.ac.id

There is evidence to suggest that social opinion polarization leads to the breakup of relationships, sometimes on a scale of small communities, but it can occasionally divide large organizations or even a nation. The methodology often used to investigate the root cause of opinion polarization in society is random sampling or a questionnaire-based approach, which are considered expensive and time-consuming. On the contrary, a large-scale approach using social media can provide a rich source of data for the investigation of several questions, such as: how does social opinion polarization form, what changes occur in social network mechanisms, and who are the dominant actors and communities? The power of a big data approach lies in the volume of data analysed; the more data involved in the process, the more accurately it describes the population. Today, computing power is no longer an obstacle to the large-scale processing of data, and thus, the observation of social opinion polarization processes becomes possible. This research investigates the root cause of social opinion polarization by using a topic modelling methodology. The dynamic social network mechanism is measured using social network properties. Identification of influential actors and communities are provided by social network analysis metrics and methodologies. By answering the three major questions above, this study examines opinion polarization and its growth over time, both for their topology structure and conversational content. This knowledge gives insight into how and when opinion separation takes place. As a case study, two massive adverse political campaign in Indonesia are used: the pro and contra opinions on whether the incumbent president should continue his presidentship after the 2019 presidential election. Indonesians’ habit of expressing their voice on social media by producing user-generated content is an advantage that strengthens this study. Pages 415 to 443




E-Modules on Problem Based Learning to Improve Students' Higher Order Thinking Skills (HOTS)

Sunaryo Sunaryoa, Ayu Kushermawatib, Mutia Delinac, a,b,cDepartment of Physics Education, Universitas Negeri Jakarta, Indonesia, Email: naryounj@yahoo.co.id

A problem-based learning E-module has been developed on global warming to improve students' Higher Order Thinking Skills (HOTS). The research method used the 3D Page flip Professional 1.7.7 software and its contents was formulated through the use of several software programs, namely Microsoft Office, CANVA, and I Spring Suite 8. The results showed that the material experts obtained an average percentage of 84%, media experts an average of 72%, and learning experts an average of 78%, including both categories. The effectiveness of test results obtained an N Gain of 0.63, which shows that the Global Warming e-module can improve the HOTS of students to a medium extent. The results of the field test questionnaire filled out by students achieved a result of 82% percentage, with very good interpretation. Based on the effectiveness of these tests, it can be concluded that the e-module is feasible and can improve students' HOTS. Pages 444 to 457




The Nexus between Tax Revenue and Government Expenditure in Nigeria; Evidence from Toda -Yamamoto Causality Test

Abdurrahman Adamu Pantameea*, Abdulnasir Turawa Yolab, Abdulsalam Mas’udc, aSchool of Accounting and Finance, Taylors University, Malaysia, bDepartment of Economics and Development Studies, Federal University Dutse, Nigeria, cTunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, Email: a*adamu.abdurrahman@taylors.edu.mybabtyola@yahoo.comcabdulsalam@uum.edu.my

This paper investigates the causal relationship between three types of tax revenue and government expenditure in Nigeria.  Infrastructural decay and the government’s inability  to meet its responsibilities has raised concern about the relationship between tax revenues and government expenditure in Nigeria. The study employed the Toda-Yamamoto causality test for its ability to clearly show the causal relationship between variables. Empirical evidence shows a unidirectional causality from the three types of tax revenue and government expenditure in Nigeria. The study concludes that government expenditure is not yielding the desired objective of increasing tax broad. Therefore, the  paper  recommends that long term government expenditure and economic policies that will increase  tax revenues are given  more  emphasis. Pages 458 to 472




Role of Environmental Fiqh: Exploitation of Mangrove Forests on the South Bone coast, South Sulawesi

Fikria, Rahmawatib, Marilangc, Muliatid, Sudirman Le, Muhammad Aswadf, aInstitut Agama Islam Negeri Parepare, bInstitut Agama Islam Negeri Parepare, cUniversitas Islam Negeri Alauddin Makassar, dInstitut Agama Islam Negeri Parepare, eInstitut Agama Islam Negeri Parepare, fUniversitas Sulawesi Barat,  Email: afikristainpare@gmail.com,   brahma_stain@yahoo.co.idcmarilangs@yahoo.comdsesadi.muliati@gmail.comesudirmanl@yahoo.co.id,

This article aims to explain and explore the important role of environmental fiqh in the exploitation of mangrove forests on the South Bone coast . This study exams  the context of the exploitation of mangrove forests at an in-depth level using a qualitative-descriptive approach. The findings  reveal that people must protect and maintain mangrove forests, as they are  a source of people’s livelihood which can  accommodate and support varieties of marine food.  People must preserve the sustainability of the mangrove forest ecosystem which has a numerous  benefits for  marine animals. Environmental fiqh is a rule of life for people who are forcing, controlling, binding and preventing the sustainability of the mangrove forest ecosystem. The Islamic law in environmental fiqh preserves mangrove forests as habitats can increase the resilience of fish, shrimp, crab and biota seeds. The development of environmental fiqh controls and overcomes species extinction after being cleared of mangrove trees in the coastal area. Pages 473 to 481




Current Changes in Digital Anthropology and Literacy in Higher Education

Karta Jayadia, Amirullah Abduhb, aFaculty of Art and Design, Universitas Negeri Makassar, Indonesia, bFaculty of Languages and Literature, Universitas Negeri Makassar, Indonesia, Email: aKartajayadi@unm.ac.idbamirullah@unm.ac.id

The aim of this article is to explore  changes in the digital anthropological arts and literacy within the higher education milieu. This research draws from a number of current literary and conceptual themes using a qualitative research design. The qualitative research applied in this study is  descriptive qualitative with purposive sampling. The key participants of this study are five respondents who work at the university both as lecturers and as anthropological researchers. The data was  collected via semi-structured interviews and  analysed through qualitative thematic analysis approach. The key findings of the study are that the current change in  digital anthropology has brought new issues: new literacy, new digital culture and a continuing change  the mindset. These fresh insights provide debates and add to  knowledge development on the issues of anthropology, digitalisation and literacy. The implication of this study is that the shift has affected the higher education curriculum ,  policy, the method of teaching, and the philosophy of people who work in higher education. Pages 482 to 489




The Quality of Lecturer-Higher Education Institution Relationship as an Antecedent of Academic Behavioural Intention

Endi Rekartia*, Budi Suharjob, Rita Nurmalinac, Setiadi Djohard, aMercu Buana University, Jakarta, Indonesia, dDepartment of Mathematics and Science, Bogor Agriculture University, cBogor Agriculture University, dPPM School of Management, Email: aendirekarti@mercubuana.ac.idbbudi.suharjo2010@gmail.comcritanurmalina@apps.ipb.ac.iddstd@ppm-manajemen.ac.id    

In the context of marketing higher education services, Universities not only build relationships with students as customers, but also with lecturers who have a role in providing  quality education services. The relationship between lecturers and tertiary institutions is expected to encourage the intention for lecturers to make better academic contributions so as to lead to an increase in the quality of educational services. So far, a study of the formation of behavioural intentions with the quality of connectedness approach has rarely been complete, especially in the context of internal marketing at tertiary institutions. Therefore, this paper seeks to fill the study  through exploratory research on 338 lecturers at private Indonesian tertiary institutions . It seeks to measure and analyse the role of satisfaction, trust, and commitment in predicting the creation of lecturers' behavioural intentions in carrying out their academic assignments. By using  Structural Equation Modelling analysis (SEM), it has been concluded that the three elements of  quality of connectedness could be used to effectively predict intentions of academic behaviour . The commitment variable has an important role in encouraging  intention towards academic behaviour. Pages 490 to 507




The Impact of The Anglo-American School of New Criticism on Cleanth Brooks’ The Well-Wrought Urn

Hazem Kamel Abd al Janabi a*, Thamir Rashid Shayyal. Az-Zubaidy b, Haider Hussein Katea c, Faculty of law, Thi-Qar University, Iraq, Email:  a* hazemalgenaby@yahoo.com

This paper explores the Anglo-American School of New Criticism, with especial reference to Cleanth Brooks’ The Well-Wrought Urn.Its attempts to reflect on current critical reading practices of this and to arrive at a full grasp of the principles at work., The study focuses on the prominent critic Cleanth Brooks and examines the degree and scale of his affiliation to established principles of New Criticism. The paper also proposes to critique the theoretical underpinnings that inform such this critical approach. It highlights its implications to the knowledge-making process in general. Pages 508 to 526




Innovative Work Behaviour in Research Oriented Private Universities in Vietnam

Le Dac Sona, aDai Nam University, Hanoi, Email: aybng@infoera.edu.my

Innovative work behaviour plays a central role in the long-term survival of knowledge intensive business services such as research oriented private universities in Vietnam. Even though innovation and creativity and their influences on the Vietnamese economy and its future growth are important, research on this area is still inadequate notably in the context of private Universities in Vietnam. Underpinned by the Social Exchange Theory, this empirical study attempts to determine the relationship that may exist between pro-innovation climate, leader-member exchange (LMX), and social capital with the innovative work behaviour (IWB) among  knowledge workers in research oriented private Universities in Vietnam. A quantitative, descriptive research methodology was chosen, and the survey data was  collected using a systematic sampling method.  Partial Least Squares – Structural Equation Modelling (PLS-SEM) technique was adopted in the data analysis that involved 147 samples from 380 questionnaires distributed. The results reveal that there were significant relationships between pro-innovation climate and social capital through  the innovative work behaviour of knowledge workers in research oriented private universities in Vietnam. However, leader-member exchange is not supported. In addition, among  three independent variables, pro-innovation climate has been found to be the most significant predictor of innovative work behaviour. Pages 527 to 538




Determinant of E-WOM: Popularity Destination, Value and Conspicuous Tendency regarding Adventure Tourism

Sri Hartinia, Dien Mardhiyahb, Sukaris Sukarisc, a,bDept. of Management, Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia, cDept. of Management, Faculty of Economics and Business, Universitas Muhammadiyah Gresik, East Java, Indonesia,

Recently, the nature tourism industry has been highly promising and supported by the shifting of consumption patterns and technology in social media activities. To date, there are still few studies that have investigated determining factors including electronic word of mouth activity by tourists. Social media is the main impetus in fulfilling tourist needs . Popular tourist destination options enable signalling for tourists about the quality of tourist destinations. The purpose of this study is to analyse the determinant factor of electronic word of mouth activity which consists of the popularity of a destination popularity, value and conspicuous tendency of the context of adventure tourism destination . The study population includes the visitors who embarked on the activity in the adventure tourism destination, a total sample of 365 tourists . The hypotheses was tested using SEM. The result of the study shows that destination popularity has an effect on tourist value, destination popularity has an effect on electronic word of mouth activity , conspicuous tendencies have an effect on tourist value, while conspicuous tendencies and tourist have values have an effect on electronic word of mouth activity. Pages 539 to 560




The Effect of Open-Ended Learning Approaches and Thinking Patterns on Students’ Learning Outcomes in Mathematics

Utu Rahima, Nurdin Ibrahimb, Etin Solihatinc, Jhoni Lagun Siangd, dDepartment of Education Technology Universitas Negeri Jakarta, Jl. Rawamangun Muka Jakarta Timur 13220 Indonesia and Lecturer at Department of education Universitas Halu Oleo Kendari, 93132, Indonesia, b,cDepartment of Education Technology Universitas Negeri Jakarta, Jl. Rawamangun Muka Jakarta Timur 13220 Indonesia, dDepartment of education Mathematics Universitas Bumi hijrah Maluku utara, Jl. Lintas Halmahera Sofifi, Maluku Utara, Indonesia, Email: auturahim56@gmail.combnurdin1349@yahoo.comcetin_solihatin@unj.ac.id    

This study aims to determine the effect of open ended learning approaches  and thinking patterns on student  learning outcomes in Mathematics. The research method used in this study is an experimental method involving two variables, namely the independent variable (treatment variable) and divergent thinking patterns as the independent variable (moderator variable) using a 3 x 2 factorial design. Further measured variables include two main variables, namely the independent variable and the dependent variable. The results show that: 1) there is  a significant influence between the open-ended learning approach and the direct learning approach to student  learning outcomes in Mathematics. 2) There is a significant influence of thinking patterns on student  learning outcomes in Mathematics. The results  indicate that  learning outcomes of students in Mathematics who have divergent thinking patterns are higher than the learning outcomes of students who have convergent thinking patterns; 3) There is an interaction effect between the learning approach and thinking patterns on student  learning outcomes in Mathematics; 4) Learning outcomes of students in Mathematics who have convergent thinking patterns taught with the open-ended learning approach  are significantly greater  than learning outcomes of students in Mathematics  of students who have convergent thinking patterns and  are taught with the direct learning approach. Pages 561 to 580




Differences in Incivility in Classrooms based on Gender, Parents' Income and the Domiciles of Central Java Students

Awalya Awalyaa, Susilawati Susilawatib, Weni Anggrainic, Endang Rifanid, Layyinatus Syifae, a,b,c,d,eUniversitas Negeri Semarang, Email: aawalya@mail.unnes.ac.idbsusilawatisusan028@gmail.comcweniang26@gmail.comdendangrifani0@gmail.comesyifalayyinatus69@gmail.com

Technology is developing rapidly in the Digital 4.0 era. In the scope of education, technological changes are able to influence students’ mindset, attitudes, and behaviours. Besides being an advantage in  education, these advances also make an unfavourable impact especially related to student civility. Civility is a norm or value that is applied to a particular environment or particular group. Student civility can be determined from appropriate and moral conduct . Therefore, this study aims to determine the level of student civility within classrooms in the digital era in the Central Java province. To do so, the study uses a survey method with the subjects being Senior High School students throughout Central Java (n=643). Their data was collected using independent sample tests and one way anova. The results show that based on  gender, male students had higher incivility levels than female students. Furthermore,  differences in student incivility based on parental income and domiciles are also discussed in this article. Pages 581 to 581




The Effects of Online Experience and Online Concern on E-Loyalty of Female Online Shoppers: A Study from Indonesia

Martha Octavia DSa, Sahid Susilo Nugrohob, Siswoyo Haryonoc, abMaster of Management, Universitas Gadjah Mada, Yogyakarta 55281, Indonesia, cUniversitas Muhammadiyah Yogyakarta, Bantul, Yogyakarta 55183, Indonesia, Email: a*profsis12@gmail.com

Online business in Indonesia is growing exponentially and this has stimulated the cosmetic industry to expand its market via an online platform. The cosmetic industry targets female shoppers because they have more significant purchasing power. There is still little research that has been conducted on this issue. This research aimed to examine e-satisfaction and e-trust as the mediators of e-loyalty in online cosmetic shops. The findings are that an online shops should improve service delivery and provide professional and pleasant online web sites to increase e-satisfaction and e-trust. There also needs to be reliable and trustworthy web sites established and consequently associated e-satisfaction and e-trust will increase. Pages 592 to 605




Economic Theories on the Model of High Technology Parks and a Typical Example in Vietnam

Bich Loan Lea*, Manh Hung Nguyenb, aSaigon Hi-Tech Park, Ho Chi Minh City, Vietnam, bNguyen Tat Thanh University, Ho Chi Minh City, Vietnam, Email: a*lbloan.shtp@tphcm.gov.vn

The fact that there have been many Science and Technology Parks (STP), such as the establishment of the Hi Technology Parks in Vietnam, is undeniable. However, there are some doubts about STP’s contribution to economic development and progress and a lack of literature in the field exists with limited theories as well as economic analysis of the advantages of independent parks of hi-tech. This paper therefore introduces research results under three aspects. One, the theories of science and technology inputs in economic development. Two, the theoretical base to identify the benefits of STP. Lastly, the base for the independent location of STP. In addition, by looking at a successful hi-tech park in Vietnam, this paper proposes that Vietnam should create its Regional Innovation System (RIS) for continuous progress. Pages 606 to 622




Method of Visiting Group Works Based on Discovery Learning in Academic Supervision Teaching

Setyo Hartantoa*, Joko Nurkamtob**, Soetarno Joyoatmojoc, Dewi Rochsantiningsihd, aStudent of Doctoral Degree Program in Education Science, Sebelas Maret University, Central Java Indonesia, b,c,dLecturer of the Faculty of Teacher Training and Education, Sebelas Maret University, Central Java Indonesia, Email: a*setyohartanto@student.uns.ac.idb**patiomkom@hotmail.com

The Academic Supervision by the Principal of their teachers is often not as expected. This is because the Prospective Principal's training program organized by the Principal Development and Empowerment Institution (LPPKS), especially the Academic Supervision training program, is not well implemented. Many problems arise because of poor classroom management and lack of delivery of learning objectives. Therefore, this research seeks to develop effective learning methods for Academic Supervision training courses in order to make this training course learning truly meaningful and fully mastered, by prospective principals participating in the training. This method is called visiting group works based on discovery learning. The use and effectiveness of this method is examined from both a qualitative and a quantitative methodology. It is expected that in the future all of the education and training subjects taught can apply this method in their teaching and learning. Pages 623 to 645




The Effect of Open-Ended Learning Approaches and Thinking Patterns on Student Mathematical Learning Outcomes

Utu Rahima, Nurdin Ibrahimb, Etin Solihatinc, Jhoni Lagun Siangd, a,b,cDepartement of Education Technology Universitas Negeri Jakarta, Jl. Rawamangun Muka Jakarta Timur 13220 Indonesia, dDepartment of education Mathemathic Universitas Bumi hijrah Maluku utara, Jl. Lintas Halmahera Sofifi, Maluku Utara, indonesia, Email: auturahim56@gmail.combnurdin1349@yahoo.comcetin_solihatin@unj.ac.id   

This study aims to determine the effect of Open Ended Learning Approaches and thinking patterns on student mathematics learning outcomes. The research method used in this study is an experimental method involving two variables, the independent variable (treatment variable) and divergent thinking patterns as the independent variable (moderator variable) using a 3 x 2 factorial design. Further measured variables include two main variables, namely the independent variable and the dependent variable. The results showed that: 1) there was a significant influence of the open-ended learning approach and the direct learning approach on student mathematics learning outcomes; 2) There is a significant influence of thinking patterns on student mathematics learning outcomes. The results of this study indicate that mathematics learning outcomes of students who have divergent thinking patterns are higher than mathematics learning outcomes of students who have convergent thinking patterns; 3) There is an interaction effect between the learning approach and thinking patterns on student mathematics learning outcomes; 4) Mathematics learning outcomes of students who have convergent thinking patterns taught with an open-ended learning approach are significantly higher than mathematics learning outcomes of students who have convergent thinking patterns, taught with the direct learning approach. Pages 646 to 665




Regional Development Planning in North Sumatera: The Effect of Conflict of Interest

Erlinaa*, Azhar Maksumb, Sinar Indra Kesumac, Iskandar Mudad, Keulana Erwine, a,b,c,d,eUniversitas Sumatera Utara, Medan, Indonesia, Email: a*erlina@usu.ac.id

Regional development in Indonesia shows slower development when compared regions in neighbouring countries. Indonesian income per capita level shows a relatively low level in comparison to the other countries in ASEAN, the country is ranked 5th on income per capita level, with gini coefficient of 0.39 as of March 2018. The poverty rate is still high with 9.82%, using $25 per month as monthly income. The same poverty rate might score higher if the monthly income measurement is adjusted following World Bank guidelines on monthly income at $600 per month, and would result in a higher percentage of poor people in the country. The relatively slow regional development could potentially be due to low quality of development planning. This study results found that there were several factors that led to the low quality of regional planning, including conflict of interest and low planning capacity. In addition, the study results concluded that budget reform did not affect the quality of regional planning. This could be due to the fact that implementation of a budget reform with a proxy for budget participation and a performance-based budget approach is a compliance measure to fulfil regulatory requirements. Performance-based budgeting implementation still uses the old approach, which is incremental based, as well as community participation. Regional government did conduct the development plan discussion with society (in Indonesia called “Development deliberation”), but community aspirations are yet to be accommodated in budgeting plans and development. Pages 666 to 685




Top Management Commitment as a Potential Variable to Explain Successful Implementation of Risk Based Internal Audit

Erlinaa*, Abdillah Arif Nasutionb, Idhar Yahyac, Iskandar Mudad, Sri Mulyanie, a,b,c,d,eUniversitas Sumatera Utara, Medan, Indonesia, Email:  a*erlina@usu.ac.id

The approach to conducting audits has changed, but local governments in Indonesia have not yet implemented a risk-based audit approach. There are many potential benefits to local government, if internal auditors use this approach. Among them is being able to overcome the relatively small number of internal auditors compared to organizational units and the risk of fraud. There are several factors that are thought to influence the successful implementation of risk based internal audits. These factors include communication, the role of the internal audit function, training, commitment and the application of risk management. This research was conducted in several local governments in the province of North Sumatra and the target population comprises internal auditors in the local government. To answer research questions, data analysis uses the PLS application with a structural approach. The results show that communication, the role of the internal auditor function and the application of risk management significantly influence the successful implementation of risk based internal audit. Whereas the training and commitment from the peak pipeline did not have significant effect. The training conducted so far has not provided effective results and there are even indications that the process is a waste of state money. Training models such as in house training and ongoing training should be established. Continuing professional development is needed to improve the quality of internal auditors. Pages 686 to 700




The Relationship between Corruption and Credit Risk in Commercial Banks of Pakistan

Abdul Rehmana, Azira Abdul Adzisb, Shamsul Bahrain Mohamed-Arshadc*, a,b,cSchool of Economics, Finance and Banking, Universiti Utara Malaysia, 06010 Sintok, Kedah, Malaysia, Email: c*sham961@uum.edu.my

This study investigates the relationship between corruption and non-performing loans in Pakistan using a sample of 18 commercial banks for period 2000-2017 where panel regression models of OLS estimator, fixed effect and random effect are employed.  The results show a significant negative relationship between control of corruption and credit risk as measured by non-performing loans indicating that tighter control of corruption would lower the non-performing loans. Furthermore, bank size shows a positive impact signifying that larger banks tend to take more excessive risks.  In contrast, return on assets and capitalization negatively impacted on the non-performing loans demonstrating that those banks which generate higher earnings and have higher capital portion could reduce the level of non-performing loans.  In addition, macroeconomic variables of GDP and inflation rate indicate significant relationship with non-performing loans since good economic situation can increase borrower creditworthiness which leads to lower default payments.  Furthermore, both Hausman and Lagrangian Multiplier tests show that the random effect is preferred over fixed effect and OLS, respectively. The findings provide insights to policy makers in making strategic decisions regarding non-performing loans with regards to corruption as well as bank-based and macroeconomic indicators. Pages 701 to 715




Identifying Key Determinants of Supply Chain Risk Management: A Qualitative Study amongst Smallholder Agropreneurs of Fresh Fruits & Vegetables in Malaysia

Umair Waqasa*, Azmawani Abd Rahmanb, Normaz Wana Ismailc, Norazlyn Kamal Bashad, Sonia Umaire, a,b,c,d,eFaculty of Economics and Management, Universiti Putra Malaysia, 43400 Serdang, Malaysia, Email: a*umairwaqas@gmail.com

Due to their perishable nature, the supply chain of fresh fruits and vegetables is sensitive and uncertain, which poses several risks to agropreneurs of fresh fruits and vegetables in Malaysia. The country’s farming community faces dire challenges in terms of escalating food production costs and the need to push for higher productivity gains. In particular, agri-fresh supply chains need to be managed in ways that help firms and managers effectively handle risks and improve performance. Therefore, to investigate the complex nature of agri-fresh supply chain risk, a qualitative study was conducted amongst 50 smallholder agropreneurs from five different states of Malaysia. Using thematic analysis of respondent interviews, multiple risks were identified that highly impact performance and create uncertainty along the supply chain. Although most agropreneurs work well internally, the major issue faced by them is the failure to implement external supply chain risk management with other trading partners. Moving forward, to minimize supply chain risks and increase performance of agri-fresh supply chains in Malaysia, the development of a formal mechanism of supply chain risk management is necessary. Pages 716 to 734



Consumer Preference of Plastic Packaging as Green Packaging Prediction with Hebbian Neural Network Analysis

Yosini Delianaa*, Sri Fatimahb, Lucyana Trimoc, Edy Suryadid, a,b,cDeparment of Agricultural Social Economics Faculty of Agriculture, Universitas Padjadjaran, Jatinangor-45363, dFaculty of Agro Industrial Technology, Universitas Padjadjaran, Jatinnagor – 45363, Email: a*y.deliana@gmail.com

The use of plastic waste can no longer be dammed both in shopping at traditional markets, supermarkets, and in shipping goods. This has an impact on the environment because plastic waste takes 10 - 1000 years to decompose. One effort to tackle plastic waste is making green packaging or environmentally friendly packaging. Green Packaging certainly will not eliminate plastic waste, but will at least reduce the use of plastic waste. Data were taken by random sampling of 255 consumer respondents who purchased dried mango with plastic packaging in Bandung. The study was conducted from May to July 2019. Data were analyzed with the Hebbian Neural Network. The purpose of this study is to analyze how many consumers use plastic packaging to predict consumer preferences and the reason for the choice of plastic packaging. The results revealed that, 75.36% of consumers were interested in plastic packaging. The Hebbian Neural Network can predict consumer preferences for dried mango plastic packaging with a precision reaching 98.74%. Thus, it can be predicted which plastic packaging is the most preferred. There are two types of plastic packaging that consumers like the most because they are interesting, safe, and easy to carry. The dried mango plastic packaging succeeded in creating innovation so the buyer decided to buy the dried mango product with plastic packaging. Thus, green packaging must be an eye catching, safe, and easy to carry. Pages 735 to 753
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