Vol 10 Iss 6

Pdf  

Non-Performing Financing and Asset Quality: Evidence from Indonesian Islamic Banks

Tasya Aspiranti^a, Abdul Razak Abdul Hadi^b*, Ima Amaliah^c, Ade Yunita Mafruhat^d, ^a,c,dUniversitas Islam Bandung (Unisba), ^bUniversiti Kuala Lumpur Business School, Email: ^b*abdrazak@unikl.edu.my

The current development of Islamic banks in Indonesia is quite rapid, but unfortunately cases of non-performing financing (NPF) among these banks are also on the rise. Within the bank risk management (BRM) theoretical framework, this study aims to investigate the causal-effect analysis between NPF and bank-specific factors over both the short run and the long run. This study utilises quarterly financial data involving a group of 11 Islamic banks in Indonesia from June 2014 to January 2018. Also, the study deploys both Johansen-Juselius cointegration test and Vector Error Correction Model (VECM) as estimation tools. The empirical findings from Johansen-Juselius reveal the existence of cointegration between NPF and the tested variables. From the VECM analysis, the financing deposit ratio (FDR) model is the only credible model with long-run significant relationship. Interestingly, its Granger causality test shows a significant unidirectional causality running from return on assets (ROA) to FDR. It is now evident that bank’s profitability is of paramount importance in determining future growth of its financial assets. Pages 1 to 23

Pdf  

The Effect of the Rupiah Course and Rate of Inflation on Total of Indonesian Non-Oil and Gas Exports (Study of 2005–2015)

Desmintari^a, Renea Shinta Aminda^b, ^aFaculty of Economics and Business, UPN "Veteran" Jakarta, ^bFaculty of Economics and Business, Universitas Ibn Khaldun, Email: ^adesmintari@yahoo.com, ^brenea_shinta@yahoo.com

This study aims to determine the development of non-oil and gas exports as well as the factors that affect Indonesia's non-oil and gas exports. The independent variable in this study is the dollar exchange rate against the rupiah (X_1), and the inflation rate (X_2), with the dependent variable as non-oil and gas exports (Y). The type of research used is explanatory research, with a quantitative approach. The data for this study are non-oil and gas exports in Indonesia over the period 2005–2015. The data used is obtained from the official website of the Indonesian Statistics Agency and Bank Indonesia. The data analysis used is multiple linear regression statistical analysis. Simultaneous test results (F test), show that the Inflation Rate and dollar exchange rate against rupiah simultaneously have a significant effect on Indonesia's non-oil and gas exports. Then the exchange rate variable also shows a significant effect on Indonesia's non-oil and gas exports at 95% significance as well as the inflation level variable that has a significant effect on Indonesia's non-oil and gas exports. Pages 24 to 38

Pdf

 Persistence of the Duwaa Kaja: Medical Implications of an Ancestral Rite

Francis C. Jumala^a, ^aWestern Mindanao State University, Zamboanga City, Philippines, Email: ^afcjumala@yahoo.com

In the Southern Philippines, the practice of an ancestral rite called pagkaja is seen to permeate the lives of some members of Tausug society. This rite is a homage to the ancestors, a mechanism for the removal of misfortunes and illnesses believed to be caused by the ancestors, and a fulfilment of a traditional pact called janji. This study presents the nature, performance, and persistence of pagkaja, and argues that its persistence is deeply rooted in tradition and is difficult to breach. This study also argues that the polygynous Tausug marriage perpetuates the rite, the fear of ancestors’ wrath construed in a phenomenon called sukut, as a vehicle for the continuative performance of the rite, and finally the medical benefits derived which contribute to its continuance. Pages 39 to 56

Pdf

Student Performance in Michael Halliday’s Seven Language Functions: Lesson Guides for Teaching/Learning English Discipline

Junior K. Ahamad^a, Abdulhalim H. Jauhari^b, Suharto A. Luddin^c, Allan J. Abdurahman^d, ^a,b,c,dTawi-Tawi Regional Agricultural College, Bongao, Tawi-Tawi, Philippines, Email: ^aaahamadjuniork@gmail.com,  ^bbjjau153@gmail.com

This descriptive correlational research attempted to determine the communicative performance of students at two colleges. The two colleges were the Tawi-Tawi Regional Agricultural College (TRAC), and the Mindanao State University Tawi-Tawi College of Technology and Oceanography (MSU-TCTO). Michael Halliday’s seven functions of language methodology was used. Specifically, this study purported to: (1) determine the students’ level of oral and written performances in the seven functions of language, to wit: instrumental, regulatory, interactional, personal, imaginative, heuristic, and informative; (2) determine whether significant difference in the oral and written performances of the respondents existed; (3) determine whether significant relationships existed between the oral and written performances of the respondents; and (4) propose lesson guides in the functional English second foreign language discipline. As disclosed, all respondents obtained a marginal mark in the various communicative tasks. Hence, they were deficient in all the functions of language. In terms of their communicative level in written performance, the respondents from TRAC had better performance than the respondents from MSU-TCTO as manifested by their mean score. Empirically, an expectation for graduates of an academic institution, like the latter, to achieve better performance compared to an agricultural institution in Tawi-Tawi, is unwarranted. The oral communicative performance in the seven functions of language revealed significant differences. However, the respondents from MSU-TCTO had high mean scores than TRAC. Only task 1 (instrumental function) and task 3 (interactional function) of the written performance of the respondents revealed significant difference. Other language functions communicatively explained the same marginal linguistics performance.  With regard to the relationship between the students’ communicative oral and written performances, results conclusively divulged a significant relationship. Pages 57 to 75

Pdf

How Readiness to Implement the K-12 Curriculum Influences Academic Performance in High Schools in the Philippines

Junior K. Ahamad^a, Abdulhalim H. Jauhari^b, Suharto A. Luddin^c, Allan J. Abdurahman^d, ^a,b,c,dTawi-Tawi Regional Agricultural College, Bongao, Tawi-Tawi, Philippines, Email: ^aahamadjuniork@gmail.com,  ^bjjau153@gmail.com   

Twenty-first century education occurs amidst a proliferated global technological networking environment. Its great challenge is to equip senior high students across cultural education disciplines with enriched teaching pedagogy, for lifelong learning efficiency and excellence, globally. As part of broader efforts to address deteriorating education in the Third World, Asian-wide, the Philippines’ K+12 curriculum program is now reforming education. Therefore, this descriptive correlational survey research was set at Tawi-Tawi Regional Agricultural College. It determined the influence of Pre-Post Diagnostic Learning Assessments, of the K-12 Enhanced Basic Education Curriculum Implementation Readiness, on Academic Performance Efficiency among Senior High Instructors and Grade Eleven (11) Senior High students. The respondents were the classroom instructors/teachers and teaching school heads. The Academic Performance Efficiency among Senior High Instructors and of Grade Eleven (11) Students in English and Math Curricula offered at Tawi-Tawi Regional Agricultural College both revealed a good correlation. The significant influence of the Learning Assessments of the K-12 Enhanced Basic Education Curriculum Implementation Readiness on the Academic Performance Efficiency among Senior High Instructors and of Grade Eleven (11) students registered as significant. Pages 76 to 123

Pdf

An Analysis of Error Production among Chavacano Spanish Learners

Joseline S. Alvarez^a, ^aWestern Mindanao State University, Zamboanga City, Philippines, Email: ^ajts_72@yahoo.com

Chavacano is widely considered to be one of the world's oldest creoles. It is influenced by Spanish, so it is expected that Chavacano learners are error-free in the Spanish language. Since there has been no study on this aspect, the current study is imperative. This study investigated the errors committed by Chavacano learners in learning Spanish as a foreign language in a conversational context, and determining which errors are more persistent. The study employed the descriptive-qualitative method, through the use of the Spanish articles and conjugation-based approach to structurally distinguish the verb's stem and its inflectional affix, as in comer (you eat) in which "com" is the stem and "o, es, e, emos, eis, en" is the inflection. Ten Chavacano speakers were purposively selected from Mass Communication students as informants. A set of pictures adopted from Tendero (2012) and an audio recorder were used. The data were transcribed and analyzed. Results showed that the informants committed the deviation language forms (omission, addition, misformation, and misordering). This study would provide research-based insight among Spanish teachers to anticipate error production among Chavacano learners. 124 to 136

Pdf

PentaHelix Synergy on Tourism Development in Batu, East Java

Willy Tri Hardianto^a*, Sumartono^b, M.R. Khairul Muluk^c, Fefta Wijaya^d, ^aStudent of the Doctoral Program of Administration in Brawijaya University, ^b,c,dLecturer Doctoral Program of Administration Science, Brawijaya University, Email: ^a*willytrihardianto4@gmail.com

Tourism in Batu, a city in East Java, has developed rapidly and requires involvement from various stakeholders. This research related to the actual implementation of tourism development, using exploratory studies of the ‘Penta Helix’ concept, defined below, which was carried out to compile a complete picture of the idea. A qualitative approach deepened archival understanding and developed observations and interviews with field actors. PentaHelix involves synergies, in this case to develop the tourism sector. There is a ‘PentaHelix’ or collaboration of five elements; namely government, academia, private, media and environmental institutions. However, several weaknesses were found in this synergy, namely the role of academics and environmental institutions. They are called weak points due to a lack of synergy in maximising their roles. The realization of the desired tourism development is a model of synergising tourism development with ‘inter-helix’ cooperation. Academics and environmental institutions need to increase their performance, to synergise tourism development with a PentaHelix perspective in Batu. Moreover, they can build symbiosis between tourism and a PentaHelix perspective in general, to develop tourism itself through the synergy of various elements in the helix. This research provides a new course, to preserve cultural heritage through a PentaHelix collaboration to develop tourism. Pages 137 to 149

Pdf

Sustaining Baba-Nyonya Cultural Heritage Products: Malacca as a Case Study

Albattat Ahmad^a*, Mariam-Aisha Fatima^b, Alia Ali^c, Nisyrin Apandi^d, Muhammad Kamarudin^e, ^aPostgraduate Centre, Management and Science University, University Drive, Off Persiaran Olahraga, Section 13, 40100, Selangor, Malaysia, ^bResearch Management Centre, Management and Science University, University Drive, Off Persiaran Olahraga, Section 13, 40100, Selangor, Malaysia, ^c,d,eSchool of Hospitality and Creative Arts, Management and Science University, University Drive, Off Persiaran Olahraga, Section 13, 40100, Selangor, Malaysia, Email: ^a*ahmad_rasmi@msu.edu.my

The Baba-Nyonya people have contributed immensely to the culture, cuisine, fashion, and arts of Malaysia. This study aims to identify strategies to sustain the market for cultural heritage products of the Baba-Nyonya in Malacca. Qualitative research in the form of face-to-face interviews was conducted at the Baba-Nyonya Heritage Museum and Straits Chinese Jewellery Museum in Malacca. Data were subsequently analysed using thematic analysis. Results showed that the key to sustainability lies in promoting interest in and appreciation for the culture of the Baba-Nyonya among local visitors, tourists, and especially the next generation. Their unique products should be displayed in museums and antique shops, as well as advertised on social media platforms. Other venues for marketing include traditional Baba-Nyonya celebrations featuring performances, games, and food tasting events, which can be organized and supported by Peranakan associations. Pages 150 to 162

Pdf

Senior High School Students’ Different Cognitive Styles and Their Thinking Processes in Solving Mathematical Problems with Scaffolding

Lambertus^a*, Muhammad Sudia^b, La Misu^c, Nikolaus Pasassung^d, La Daya^e, ^a,b,cUniversitas Halu Oleo, Jl. H.E.A. Mokodompit No. 1, Kendari 93231 Indonesia, ^dUniversitas Sulawesi Tenggara, Kendari 93212, ^eAlumni of Masters in Mathematics Education at Universitas Halu Oleo, Email: ^a*lambertus_59@yahoo.co.id

The aim of this study was to reveal the thinking process of two students of Public Senior High School 1 Raha, Indonesia. One student had an impulsive cognitive style and the other a reflective cognitive style, in solving mathematical problems through the provision of scaffolding based on Polya stage. This was an explorative study using a descriptive-qualitative approach. The main instrument of the study was the researchers, and the auxiliary instrument consisted of three respondents to a cognitive style test, problem-solving task, and interview. Data were analyzed through three stages, namely: data reduction, data presentation, and conclusion. The study found that: (1) at the problem-solving stage, the two subjects tended to think conceptually, but only the impulsive subject provided with scaffolding could really understand the problem well; (2) at the stage of planning problem-solving, the impulsive subject’s thinking types tended to be semi-conceptual, and the reflective one tended to think conceptually, but only the former was provided with scaffolding; (3) at the stage of problem-solving plan implementation, the impulsive subject’s thinking types tended to lead to semi-conceptual thinking, and solved the problem in a hurry that the solution tended to be wrong, but with scaffolding, he solved the problems correctly; whereas the reflective subject tended to think conceptually and solved problems correctly without scaffolding; (4) at the stage of re-examination of the results of problem solving, the impulsive subject tended to think computationally, whereas the reflective one tended to think conceptually. Pages 163 to 174

Pdf

Innovation Management Models - A Literature Review

Jhon Wilder Zartha Sossa^a, José Luis Solleiro Rebolledo^b, Juan Manuel Montes Hincapié^c, Raúl Hernández Zarta^d, ^aUniversidad Pontificia Bolivariana. School of Engineering, Faculty of Agroindustrial Engineering. PhD in Administration, ^bUniversidad Nacional Autónoma de México. PhD in Technical Sciences, ^cUniversidad de Medellín. PhD in Administration, ^dCEIPA Business School. Master in Innovation in Agribusiness, Email: . ^ajhon.zartha@upb.edu.co, ^bsolleiro@unam.mx, ^cjmontes@udem.edu.co,  ^draul.hernandez@ceipa.edu.co

This paper deepens the innovation process model and innovation management model. It states that the latter contains management variables not analyzed in depth, in the literature on innovation models. It also presents six proposals on models of innovation management in companies and sectors. The methodology was based on an in-depth review of 73 documents obtained via Scopus which contained the search terms “innovation management” and “model”. These documents were analyzed using Vantage Point software. The majority of authors are in agreement about innovation models and their emphasis on the “process of innovation”. However, a similar consensus was not to be found regarding “innovation management models”. This represents a barrier to theoretical analysis. Yet it is also an opportunity to propose best practices, identify patterns, and establish theories that may become the basis of future models. Pages 175 to 194

Pdf

 Misuse of Bankruptcy Petitions by Creditors: The Case of Indonesia

M. Hadi Shubhan^a, ^aUniversitas Airlangga, Indonesia. Email: hadisubhan.unair@gmail.com

This study aims to examine the principles and practices of Indonesian bankruptcy law. It is crucial for investors who will put their capital in Indonesia, so that they do not become subject to the misuse of bankruptcy law instruments in Indonesia. Indonesia bankruptcy law  has a number of weaknesses that allow creditors to misuse bankruptcy instruments for their own benefit at the expense of debtors. The weakness is twofold. First, there is no minimum debt limit that can trigger an application for bankruptcy. Second, insolvency tests before the bankruptcy request is made, are absent. Some misuse of bankruptcy laws has led to solvent companies acting as bankrupt debtors. Pages 195 to 207

Pdf

Does SMES Funding Influence Exports? (Evidence from the Footwear Industry in Indonesia)

Herlitah^a, Muhammad Fawaiq^b, ^aUniversitas Negeri Jakarta, ^bMinistry of Trade Republic of Indonesia, Email; ^aherlitah@unj.ac.id,  ^bmuhammadfawaiq@yahoo.co.id

This study examines the effectiveness of SME funding to support exports (in the footwear sector in Indonesia). It aims to examine the direction of the long-term causality relationship of each variable in the study. The variables to be tested in this study are SME funding in the industrial sector (FUND), commercial bank interest rates for working capital (R), the rupiah exchange rate against the USD (KURS) and the export value of footwear products (XAK). Based on the type of data, this study uses monthly time series data for the period 2011 - 2017. The results show that FUND, KURS, and R have a significant impact on encouraging the long-term export of Indonesian footwear. In addition, in the short term, funding has significantly increased the export of footwear. This also occurs on the independent interest rate variable which is also significant and relates negatively to footwear exports. Pages 208 to 223

Pdf

 The Role of Women in the Growth and Development of Fisheries in Banate Bay, in the Philippines

Michael Bracamonte Dizon^a, ^aIloilo State College of Fisheries, Barotac Nuevo, Iloilo 5007 Philippines, Email: ^anozidmichael@gmail.com

The degree of participation of women in fisheries reflects the cultures, laws, and priority given by the state to ensure gender equity. This study assesses participation by women in managing and sustaining fisheries in Banate Bay, in the Philippines. The respondents were 712 women fisherfolk chosen through a convenience sampling. The researchers conducted site visits, 32 Focused Group Discussions (FGD) and in-depth interviews with selected Key Informant (KI) beneficiaries, particularly project implementers and partners. A large number of women is employed in the fisheries sector; about 54% are employed by municipal fishing and 62% by commercial fishing. In particular, women are engaged in economic activities such as mangrove planting and other community and environmental-based initiatives. Deficiencies in fishing equipment, lack of information, slowdown catch of fish, climate conditions, and transportation are obstacles for the sectoral participation of women. However, despite women’s involvement in many areas in the fisheries sector, their participation is still underestimated and ignored. Productivity enhancement and marketing development programs need to be initiated to promote their participation in the management of fisheries resources. Pages 224 to 233

Pdf

The Herding Effect of Domestic Investors on Foreign Investors: Evidence from the Iraq Stock Exchange

Mohammed Faez Hasan^a, Noor Sabah Al-Dahan^b*, ^a,bFaculty of Administration and Economics, University of Karbala, Karbala, Iraq, Email: ^b*nooraldahan855@gmail.com

Financial market participants show biases over time. Herding is still one of the well-known biases. In developing or emerging financial markets, herding increases for domestic investors in relation to foreign investors’ behaviour. We study this effect on the Iraqi Stock Exchange. We found that local investors follow or ‘herd’ on foreign investors in many situations like forming portfolios, buy and sell signals, and in imitating their behaviour when less information is available for investments. Reasons behind that go back to domestic investors thinking foreign investors have enough skills and knowledge to make a better prediction about securities futures, because foreign investors have improved their experience from investments in developed countries, in addition to their enormous financial resources. Pages 234 to 245

The Development and Evaluation of an Interactive Multimedia Module for the Topic of Art Elements of the Visual Art Education Subject

Harozila Ramli^a, Tajul Shuhaizam Said^b*, Mohamad NurHanif Bin Hazman^c, Syamrul Nizam Abdul Malek^d, Ridzuan Hussin^e, ^a,b,c,d,eFakulti Seni, Komputeran & Industri Kreatif, Universiti Pendidikan Sultan Idri^s, Email: ^b*tajul@fskik.upsi.edu.my

This research aims to develop and evaluate the effectiveness of an interactive multimedia learning module for the topic of Elements of Art of the Visual Art Education subject for Form One secondary school students. This study involved two methodological approaches involving the design and development of an interactive multimedia learning module and a case study. The development of the learning module was based on the ADDIE model, involving five main phases: the analysis phase, design phase, development phase, implementation phase and evaluation phase. The case study involved the evaluation of the effectiveness of the learning module based on a pre-test, post-test control group design. The sample of the study consisted of 30 Form One students (15 girls and 15 boys, with a mean age of 13) recruited from a secondary school. They were randomly and equally divided into an experimental group (n = 15) and a control group (n = 15). Learning intervention lasted for a number of days. The research instrument, which comprised 50 multiple-choice questions, was used for the pre-testing and post-testing of students’ understanding of the selected topic of learning. Data were analysed using an independent t-test, which revealed that the post-test score of the experimental group was significantly higher than that of the control group, clearly suggesting that the use of the novel interactive multimedia learning module is highly effective compared with the conventional method of learning. The findings of this study therefore provide strong evidence to support the use of ICT, particularly multimedia technology, in the teaching and learning of the Visual Art Education subject among Form One secondary school students. Pages 246 to 258

Saba Social Theatre: The Solution to the Conflict of Supernatural Characters as a Healing Process

Mohd Kipli Abdul Rahman^a, ^aFaculty of Music and Performing Arts, Universiti Pendidikan Sultan Idris, Email: ^akipli@fmsp.upsi.edu.my

This study explores the conflict solution of supernatural characters in saba social theatre as a healing process. A qualitative method using an ethnographic approach is applied to explain the association between behaviour and culture. Referring to the field of cosmology, the universe has unravelled all the things that happen in the physical and metaphysical worlds, and that is asserted by human existence. Creativity in the production of human arts results from a relationship between humans and the universe, reflected in the existence of the cosmological relationship of the artist and their religious beliefs. This is also related to four cosmic elements: land, water, fire and wind. The work of art is also believed to have its own soul. The supernatural conflicts in the saba social theatre are examined to expose the existence of the physical and metaphysical cosmos underlying the world views of the saba ritual practitioners as a form of social theatre for healing. The saba social theatre players experience a trance as an indicator of the embodiment by the players of the supernatural characters during the performance. Offerings are also served in an effort to summon the supernatural characters in the performance. The aim is to separate the platers’ personality from the embodiment of the supernatural characters who are in conflict. The embodiment is manifested through cosmic symbols in order to execute the healing process. Pages 259 to 269

Skill Mismatch Among Instructors Across Technical and Vocational Education Training (TVET) Institutions in Malaysia

Khairul Anuar Hasnan^a*, Zainizam Zakariya^b, Khoo Yin Yin^c, Shahrun Nizam Abdul Aziz^d, ^aDepartment of Engineering Technology, Faculty of Technical and Vocational, Universiti Pendidikan Sultan Idris, Tanjung Malim, Perak, Malaysia, ^b,c,dDepartment of Economics, Faculty of Management and Economics, Universiti Pendidikan Sultan Idris, Tanjung Malim, Perak, Malaysia, Email: ^a*khairul.anuar@ftv.upsi.edu.my

There are some challenges outlined under the 11th Malaysia Plan, especially the lack of skills among technical vocational education and training (TVET) teachers. A lack of skills in TVET institutions reflects a mismatch between the skills that employees have and those needed to perform their jobs. This problem has been considered a significant hindrance to the effectiveness of training in terms of meeting the needs of the industry. Poor skills in industry also result in economic and social deprivation, reduced tax revenues, wasted human capital investment, lower job satisfaction, lower employment and improved job search behaviour. These effects provide a strong basis for further research on the skills gap, given the key role of teachers and teacher quality in determining general education quality and specific job competencies. The objective of this research was to explore the level of job satisfaction and the intention to leave work. The study employed a quantitative analysis to survey 250 respondents, consisting of TVET instructors. The findings show that average respondents have the ability and capability to perform tasks. In addition, respondents were satisfied with the content of their work, the wages they received and the guarantee of employment. The findings also indicate that respondents have no intention of retiring as instructors in TVET. Pages 270 to 279

The Effects of Risk Tolerance and Financial Literacy to Investment Intentions

Andriani Samsuri^a, Fitri Ismiyanti^b, I Made Narsa^c, ^aDoctoral Program at the Faculty Of Economics and Business, Airlangga University, Surabaya Indonesia, ^bSupervisor at the Faculty Of Economics and Business, Airlangga University, Surabaya Indonesia, ^cCo-Supervisor at the Faculty Of Economics and Business, Airlangga University, Surabaya Indonesia, Email: ^aandriani_samsuri@yahoo.com, ^bfitri.ismiyanti@feb.unair.ac.id, ^ci-made-n@feb.unair.ac.id

Financial decisions have become important to researchers, personal financial planners, investment consultants and policy-makers, particularly considering the changes that have increased the complexity of the economic landscape. Within the domain of financial decision-making, an individual’s tendency to take a risk plays a crucial role in the making of financial decisions and in achieving financial goals. This article provides conceptual development of the relationship between financial literacy, risk tolerance and investment intention. Many articles have documented the correlation between financial literacy and a set of behaviours, such as saving, wealth and portfolio choice. Meanwhile, risk tolerance is a significant factor in a number of household financial decisions. In order to predict intentions and behaviour, the planned behaviour theory has tested that attitude, subjective norm and perceived behaviour control as determinants of intention and behaviour. In the context of this study, investors may be interested in investing in a particular company only when they have sufficient time and skill to evaluate the company and also have money to invest. Therefore, when forming an intention to invest, individual investors normally begin with evaluations of various companies’ financial positions, based on some objective measures such as return on equity, dividend payout ratio and beta. Next, their emotional perceptions of such evaluations may come into effect as they are trying to justify their investment decisions to purchase the companies’ stocks. Pages 280 to 294

The Mediating Role of Intra-firm Collaborative Capabilities: A Strategic Management Perspective

Sami Mohamed Al Haderi^a, ^aSchool of Business Taibah University, Yanbu Saudi Arabia Kingdom, Email: ^asalhaderi@taibahu.edu.sa

Two important contributions have been made to the literature through this research. In this study, the influence of commitments to sustainability on the attainment of firm capabilities (inter and intra) in the supply and purchasing function has been considered. Further, the impact of these abilities on performance has been investigated. The research on sustainability requires identification of how improved performance can be achieved through commitment to sustainability (Barney, 2012). This research offers a unique example involving social and environmental performance along with financial aspect of performance of testing theory in the research on sustainability. Empirical support is provided by this research for making improvements in different aspects of sustainability. Employing a survey-based methodology, the structural equation modelling technique is used to test the hypothesised relations. The SEM-PLS is used as a statistical tool to answer the research questions raised in this study and research objectives envisaged in the current study. The findings of the study have provided support to the theoretical foundation and proposed hypothesis of the current study. This study will be helpful for policy-makers and practitioners in terms of understanding the issues related to intra-firm collaborative capabilities, commitment to sustainability and performance. It is one of only a few pioneering studies on this issue. Pages 295 to 311

Does the Institutional Pressure in KSA Affect the Application of the Green Supply Chain Business Model?

Sami Mohamed Al Haderi^a, Mohammed RA Siam^b, ^aSchool of Business Taibah University, Yanbu Saudi Arabia Kingdom, ^bMohammed R.A. Siam School of Business Management Sbm University Utara Malaysia Uum, Email: ^asalhaderi@taibahu.edu.sa, ^br.a.siam@uum.edu.my

This research attempts to provide evidence that, with the effect of leadership and institutional pressures as moderators, the integration of TQM and supplier relationship management facilitates the achievement of environmental performance in firms. The literature has discussed how institutional pressures play a role in influencing the adoption of green supply chain practices. The area that requires understanding is how supplier relationship management, total quality management and leadership integration processes are affected by institutional pressures on the firm’s environmental performance. Additionally, the institutional pressure is one of the key issues affecting the implementation of green supply chain management; therefore, the study has examined the moderating role of institutional pressure. Many scholars have studied different sectors, lsuch as the manufacturing of electronic goods, gas and oil, automotive and components; however, we are not aware of any studies in the petrochemical sector, which is the one of the main carbon emission sources after deforestation, steel and refining of oil, transportation and cement. To undertake this research project, we obtained support from a major petrochemical industry company in Saudi Arabia, to examine its implementation of practices of green supply chain management. The findings of the study have provided support to the hypothesised results. Pages 312 to 328

Marketing Innovation and Its Reflection on Improving the Marketing Performance in the Mixed Sector Hotels of Baghdad

Maha Arif Breesam^a, Adil Dawood Salman^b, Israa Shanan Thabit^c, ^a,bBusiness Administration Department Administration & Economics College Mustansiriyah University , Baghdad - Iraq, ^cDepartment of Financial & Banking sciences Administration & Economics College Mustansiriyah University , Baghdad - Iraq, Email: ^aLoLoMoM247@uomustansiriyah.edu.iq, ^bAdilsalman2017@uomustansiriyah.edu.iq,  ^cIsraa_adm@uomustansiriyah.edu.iq

This research aimed to identify the impact of marketing innovation and its elements on the performance of the mixed hotel sector in Baghdad, represented by two hotels, the Cristal Grand Ishtar and the Babylon Warwick. A questionnaire was used as a tool to collect data. It was distributed to the research sample, which comprised 20 respondents from the Ishtar Hotel and 21 from the Babylon Hotel. SPSS was to test the research hypothesis. The researcher concluded that there were significant differences between the research sample of the two hotels in terms of the research variables marketing innovation and marketing performance. The most important recommendations were a need to adopt marketing innovation in the management of both hotels in order to improve marketing performance and remain competitive. Pages 329 to 350

The Impact of the Mix of Marketing Communications on Enhancing Competitive Priorities: Exploratory Research for the General Company of Iraqi Airways

Adil Dawood Salman^a, Faten Nihad Jawad^b, ^a,bAdministration & Economics College, Mustansiriyah University , Baghdad - Iraq, Email: ^aAdilsalman2017@uomustansiriyah.edu.iq, ^bFatin.nuhad@uomustansiriyah.edu.iq

The aim of this study was to test the extent impact of mix marketing communications elements (advertising, personal selling, sales promotion, public relations, publishing and direct marketing) in the promotion of competitive priorities. The study’s importance stems from the significant role played by marketing communications in achieving the objectives of the inspected organisation (the General Company of Iraqi Airways) in accomplishing its work efficiently by enhancing its competitive priorities. The data were collected using a questionnaire distributed to a sample of 48 respondents, and a set of statistical methods was used to determine the level of importance of the variables of the study, as well as to test the extent of the impact of the independent variable on the dependent variable through the use of SPSS23. A number of conclusions were reached, the most important of which is that the management of the research company depends on the personal selling element in the promotion of its products relatively more than the other elements of the mix of marketing communications as a service company. Personal selling is fundamental to the marketing of services. The most important recommendation is that the company should focus on a payment strategy in the promotion of its services to enhance its competitive advantages. Pages 351 to 371

Transparency of Government Financial Reporting: A Case Study of Local Government Financial Reporting in Iraq

Asmaa Mahdi Al-Hashimi^a, ^aTechnical College of Management/Kufa Al-Furat Al-Awsat Technical University Al-Najaf Al-Ashraf Governorate Iraq, Email: ^akco.asm@atu.edu.iq

Local governments are the cornerstone of providing services to their citizens, who undertake the planning and implementation of projects to meet the urgent local needs of their communities. These should reflect their strategies to make use of the resources allocated to them and use them optimally. The accounting system of these governments should play a role in providing transparent and high-quality information that meets the requirements of monitoring the performance of their activities and making decisions that will best serve the public interest. Accounting bodies and organisations have consistently issued accounting standards for government transparency and reporting in order to enhance the transparency and quality of financial statements. This research aims to demonstrate the transparency of the financial reporting of local governments in Iraq, or to examine what accounting standards are adopted by the local governments in the provinces to report their operational and investment financial activities. Large budgets have been allocated in Iraq from 2003 until now without having tangible outputs on the ground, and without the government accounting system having a role in providing the necessary information to make these governments accountable and to achieve reforms. A practical research approach resulted in an analytical study of the reality of financial reporting of local governments and explored the availability of transparency requirements in the laws and regulations governing the accounting system in Iraq, or in the extent of compliance with these laws by studying the financial statements of three local governments In the Iraqi provinces, obtained from the Federal Board of Supreme Audit. Pages 372 to 393

A Model of Policy Implementation for Regional Spatial Planning in Realising Sustainable Urban Development in Banjar City

David Abdillah Al Amin^a*, Kamal Alamsyah^b, Ummu Salamah^c, ^a,b,cSocial Sciences Doctoral Program Postgraduate Program at Pasundan University, Bandung, Email : ^a*apih.amay007@gmail.com