Vol 10 Iss 9

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The Role of Sensing Capability in Improving Financial Performance of Logistics Service Firms

Darjat Sudrajat^a*, Hardijanto Saroso^b, Lasmy^c, Maria Grace Herlina^d, Dicky Hida Syahchari^e, ^a,b,c,d,eManagement Department, BINUS Business School Undergraduate Program, Universitas Bina Nusantara, Jakarta, Indonesia, Email: ^a*darjat.sudrajat@binus.edu

Most Indonesian Logistics Service Firms have poor financial performance. One of reasons is their weak sensing capability. This research intends to examine the effect of sensing capability (SC) on how logistics service firms-financial performance (LSF-FP) pass through innovative logistics services (ILS). This research used a quantitative method. Data was collected using questionnaires and probability sampling. The sample size consisted of 150 respondents from logistics service firms (LSF) registered as members of Association (ILFA) in the Jakarta (Jabodetabek) region. Unit of observation was constituted by leaders (managers or directors) of the firms. The collected data was analysed by using the SEM-PLS program. This research found that SC had importance role on ILS and financial performance of LSF-FP in Indonesia. In term of implementation, SC must be able to ILS in order to have a more significant impact on their financial performance of LSF-FP. Pages 1 to 10

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Demographic Factors and Indonesian Knowledge Management Behaviours in Service Industries

Maria Grace Herlina^a*, Hardijanto Saroso^b, Lasmy^c, Darjat Sudrajat^d,  Dicky Hida Syahchari^e, ^a,b,c,d,eManagement Department, BINUS Business School Undergraduate Program, Universitas Bina Nusantara, Jakarta, Indonesia, Email: ^a*herlina01@binus.edu

Rapid changes in the world have affected all industrial sectors. One of them is a service industry that relies on knowledge-based activities to achieve sustainable competitive advantage. Knowledge workers are employees who increase the value of enterprises by producing, creating, developing, and applying knowledge at work, regardless of their educational background. During their tenure, they are able to solve problems creatively. Knowledge management behaviours are about organizational routine activities. Specifically, a knowledge management behaviour is an individual activity of collecting, managing, applying, sharing and updating knowledge, as a dynamic humanist process. The dimensions of knowledge management behaviours are creating, disseminating, collaborating, learning, applying, strengthening and recycling knowledge. The purpose of this research is to find out the differences among Indonesian knowledge workers in service industries in Jakarta based on demographic factors. A survey of 137 respondents was conducted using a questionnaire as the data collection method. The results show that there is a difference in the knowledge management of Indonesian knowledge workers based on gender. However, there were no differences in knowledge management of Indonesian knowledge workers based on education, tenure and age. Pages 11 to 22

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 Mobile Learning in the Workplace: Employee’s Perspectives on Readiness, Acceptance, Benefits and Limitations of Training with Mobile Technology in Kuwait

Nada Alajmi^a, Mas Nida Md. Khambari^b*, Wong Su Luan^c, Nur Aira Ahd Rahim^d, ^a,b,c,dFaculty of Educational Studies, Universiti Putra Malaysia, Malaysia, Email: ^b*khamasnida@upm.edu.my

This study explored how mobile learning is utilised in workplaces for employee training in Kuwait. It sought to investigate an employee’s perception of the use of mobile technology for their training activities. Special attention was given to gaining insight on employee’s readiness and acceptance, as well as their opinion on the benefits and limitations of mobile learning. Adopting a qualitative approach, the study used interviews to elicit information from employees of government ministries in Kuwait. This study establishes that employees of the ministries been integrating mobile learning through their smartphones. Two specific themes emerging from the interview data were the advantages of mobile learning for employees training and the frustrations from training with mobile learning. Utilising Mobile learning encouraged more interactions, provided equal opportunities for training among employees, and allowed employee’s to participate in their training needs assessment while encouraging feedback. The findings highlight the perception employee’s had of their readiness in training courses. Pages 23 to 39

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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 counsellors, and policy makers, especially when considering the new changes that have increased the economic landscape complex. Within the domain of financial decision-making, an individual's tendency to take a risk performs a crucial role in the making of financial decisions and in achieving financial goals. This paper provides a conceptual development of the relationship between financial literacy, risk tolerance and investment intention. Many papers have documented the correlation between financial literacy and a set of behaviours: e.g. 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 determinant of intention and behaviour. In the context of this study, investors may be interested in investing in a particular company only when they have the time and skill to evaluate the company and have money to invest.  Therefore, when forming an intention to invest, individual investors normally begin with evaluations of 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 investing decisions in company stock. Pages 40 to 54

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Through Technology and Shared Knowledge Social Capital of Resources Inspire Innovation

Anjum Razzaque^a, ^aAssociate Professor, MIS Department Chair, College of Business & Finance Ahlia University, Manama, Kingdom of Bahrain, Email: ^aarazzaque@ahlia.edu.bh

Patients demand improved healthcare quality, which is possible through healthcare innovations. Although the literature reports ample healthcare innovations, these changes come with obstacles that complicate their adoption and use. The study’s analyses the effect of social capital in a virtual environment on innovation mediated by sharing of knowledge and information and communication technology. Various journal articles were reviewed for this study. All industries, including the healthcare industry, were reviewed. We propose a conceptual model based on four proposition integrating social capital theory, knowledge sharing, technology, and innovation. No other published research critiques, or even examines the association between social capital, knowledge sharing, and innovation. Such relations have not, however, been empirically evaluated in the healthcare industry. Past literature evidences the need for this study’s model in order to narrow the healthcare innovation-based barriers and improve healthcare quality. Pages 55 to 69

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The Applications of Importance-Performance Analysis in Higher Education Institutions: A Text Mining of Literature

Afifah Hanim Md Pazil^a, Razli Che Razak^b, ^a,bFaculty of Entrepreneurship and Business, Universiti Malaysia Kelantan, 16100, Kota Bharu, Kelantan, Malaysia, Email: ^ahanim.mp@umk.edu.my,  ^brazlicr@umk.edu.my

The application of the Importance-Performance Analysis (IPA) has received increasing attention in the educational sector. However, little effort has been made in reviewing its forms, particularly in the context of Higher Education Institutions (HEIs). Thus, this paper intends to systematically review the literature on the applications of the IPA in the context of HEIs. A total of 61 peer-reviewed journal articles (searched via the Scopus database) are referred to for this paper, and cover studies published from 1987 to 2019. The reviews have been categorised year-wise, country-wise and journal-wise to track the growth of the IPA applications. The studies have also been grouped according to how the IPA were used and are based on the functional areas wherein the IPA was applied in HEIs. The studies are summarised herein by various charts and table formats to help readers extract quick and meaningful information. The systematic review revealed that the IPA was applied in seven major domains of functional areas in HEIs, namely course, program or teaching evaluation; quality analysis; student or graduate assessment; higher education institutions or program selection; university facility management; strategic planning; and university library service quality enhancement. It is expected that this paper will serve as a comprehensive reference for IPA applications in HEIs, and act as an informative summary aid for researchers and practitioners in their future work. This will promote IPA’s future development. Pages 70 to 88

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Happiness and Engagement in Relation to Gender

Jongrak Hong-ngam^a, Wanichcha Narongchai^b*, Dusadee Ayuwat^c, Supee Samorna^d, Kriangkrai Pasuta^e, Krongkaew Kingsawat^f, Somphot Thinpru^g, Kwannakorn Sonman^h, Nattawat Auraiampaiⁱ, ^aFaculty of Economics, ^b,cDepartment of Social Sciences, Division of Sociology and Anthropology Faculty of Humanities and Social Sciences, ^dGeneral Education, Udon Thani Rajabhat University, ^eFaculty of Education, Nakhon Phanom University, ^fDemonstration of School Khon Kaen University, Nong Khai College, ^gOffice of Academic Administration and Development, ^hResearch and Academic Services, Faculty of Humanities and Social Sciences, ⁱKhon Kaen University, Khon Kaen, Thailand, Email: ^b*wanicna@kku.ac.th

This article examines factors associated with happiness, engagement, the relationship between colleagues, and job satisfaction, among members of Thai universities. The quantitative approach was applied, and the unit of analysis was at the individual level. Data was collected in February 2018. The data collection was conducted using a questionnaire of 2,873 or 72.1% of staff members. Data was analysed using descriptive statistics and the Chi-square test. The results demonstrated that female staff had a high level of happiness (19.6 percent), engagement (24.7 percent), and relationship with colleagues (25.1 percent), which is a higher proportion than male staff. The level of job satisfaction among female and male staff, however, was found to be similar. The factors associated with happiness, engagement, relationship with colleagues, and job satisfaction were gender, generation, and work experience. In addition, it was noticed that job position did not correlated with happiness, and education level did not correlate with job satisfaction. Pages 112 to 132

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 Authenticity of Fourth World Country Tourism: A Case of Baduy, Indonesia

Usep Suhud^a, Tarma Tarma^b, Ernita Maulida^c, ^a,b,cUniversitas Negeri Jakarta, Indonesia, Email: ^ausuhud@unj.ac.id,  ^btarma@unj.ac.id

This study aims to explore authenticity of a fourth world country as a tourism destination. As a term, fourth world country refers to a tribe of an area that still maintains the authenticity of its customs. In this case, the author chose Baduy, an indigenous people who reject modernisation and maintain the purity of their way of life and environment. They live in the province of West Java, Indonesia. Data was collected through participatory observation and face-to-face interviews for qualitative approaches, and an online survey for quantitative approaches. In total, 746 tourists were approached in a convenient way and are involved in the survey. The quantitative data was then analysed using exploratory factor analysis. As a result, authenticity of the fourth world country as a tourism destination was formed through three dimensions including ways of life, iconic items, and ceremonies. Pages 133 to 153

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Information and Communications Technology (ICT) Integration and Academic Performance among Computer Science Senior Students

Junior K. Ahamad^a*, Nurhaida J. Haliddin^b, Tessalyn I. Tinguan^c, Glenda I. Malbun^d, ^a,b,c,dTawi-Tawi Regional Agricultural College, Bongao, Tawi-Tawi, Philippines, Email: ^a*ahamadjuniork@gmail.com,

This study aimed to investigate to extent to which teachers have integrated ICT and the academic performance of senior students. Specifically, this study aimed to determine the level of academic performance among senior students and how significantly it was influenced by ICT integration. A descriptive correlation design was used in the study. A simple random sampling technique was utilized. Findings claimed that corresponding  student’s  t – values  found a statistical finding probability value greater than the alpha level of significance (p-value= >0.05) and statistical analysis revealed not even one of the predictor variables (classroom environment) taken individually was significantly related to the typing skills of the student-respondents. The findings accepted the null hypothesis, which stated that “There is no significant influence of classroom environment on the computer typing skills among senior computer science students in Tawi-Tawi Regional Agricultural College” at a 5 percent confidence level of significance. Statistically, it can be concluded that the variables have no relationships. Typing skills only reflect the way students are driven to learn the typing procedures and the techniques behind the improvement of their learning capabilities.   Finally, the finding, which revealed no sufficient evidence to affirm that there is a significant influence of the classroom environment on the typing skills among senior computer science students in Tawi-Tawi Regional Agricultural College, was proof enough of the disclosed statistical analysis of the findings. Pages 154 to 163

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 Entrepreneurship Education for Creating Student Entrepreneurs at Universitas Negeri Manado

Recky H. E. Sendouw^a, Sam J. R. Saroinsong^b, Sisca B. Kairupan^c*, ^a,b,cFaculty of Social Sciences, Universitas Negeri Manado, Manado Indonesia, Email: ^areckyhes@yahoo.com,  ^c*sisca_kairupan@unima.ac.id

This study examines how entrepreneurship education has been implemented, and identifies the factors that have hindered the creation of student entrepreneurs at the Universitas Negeri Manado (Manado State University). By making use of a qualitative method, this study found that the implementation of entrepreneurship education in creating student entrepreneurs at Universitas Negeri Manado is still inadequate. The factors that hinder the creation of student entrepreneurs at Universitas Negeri Manado are the lack of senior management support, the lack of faculty members in entrepreneurship education, their lack of time, and the lack of facilities to support entrepreneurship education. The evidence of this study suggests that greater support from internal and external stakeholders is necessary for the development of entrepreneurship education and the creation of student entrepreneurs at Universitas Negeri Manado. Pages 164 to 172

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International Listener Perceptions of Kazakh Music as Interpreted by Contemporary Foreign Composers

Zakiya Sapenova^a, Zhumabekova Dana Zhunusbekovna^b, Akparova Galiya^c, Kuzembay Sara Adilgireyevna^d, Bissenbayeva Zh^e*, ^acandidate in PhD, Senior Lecturer of T. Zhurgenov Kazakh National Academy of Arts (Kazakhstan, Almaty), ^bDoctor of Arts, Professor of the Kazakh National University of Arts (Kazakhstan, Astana), ^cPh.D. in History of Arts, Associate Professor of the Kazakh National University of Arts  (Kazakhstan, Astana), ^dDoctor of Arts, Professor of T. Zhurgenov Kazakh National Academy of Arts, Corresponding Member of the Academy of Sciences of Kazakhstan (Kazakhstan, Almaty), ^eKAZNPU named after Abai, Email: ^e*zhanat_2006@mail.ru

The concept of ‘cultural diplomacy’ is becoming a source of power in the bid to align with the UNESCO’s ideal of ‘Education for International Understanding’ as promoted by ‘global citizens’. Kazakhstan offers an interesting example of this phenomenon. This research highlights the geo-cultural image of Kazakhstan, as perceived within an intercultural “world,” specifically in music communication. Using methods of ‘listener research,’ this study has assessed the perceptions of international listeners using keywords related to both Kazakh and European cultures. This study is a qualitative case study of Kazakh music composers and concerts that has explored how Kazakh composers have attracted both national and international audiences with both contemporary and traditional music. Preliminary findings suggest that there is difference between the perceptions of Kazakh and non-Kazakh audiences when recognising and responding to Kazakh traditions used in non-Kazakh music arrangements, such as Tlep. A better understanding of how this happens could help to promote an accurate image of Kazakhstan and Central Asia, enhance ‘international understanding,’ and also create a bridge between cultures without losing the unique aspects of Kazakh musical and cultural identity. The results also suggest that, although the composers acknowledge the importance of Kazakh music, a much stronger emphasis is placed on the impact it makes on the international audience. Pages 173 to 184

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 The Role of Commercial Banks in Controlling Money Laundering Operations: A Case Study of the Commercial Bank of Jordan

Khaled Abdulwahab Alzeaideen^a, Majed Abdel-Mohdi Masadeh^b, ^a,bAssociate Professor at Department of Business Administration, Faculty of Economics and Administrative Sciences, Zarqa University, Jordan, Email: ^aKhaledhamaidah@yahoo.com,  ^bmasadeh.d@yahoo.com

The study aims at identifying the role of commercial banks in controlling money laundering operations. The study population consisted of all employees of the Commercial Bank of Jordan (794). A random sample of 25% of them, or 155 employees, was selected. In order to achieve the objectives of the study, the researcher prepared and developed the study instrument according to the administrative literature, as well as previous studies related to the topic of supervision of the money laundering operations. Later, the validity and stability of the instrument was tested and achieved, where the value of the stability factor (Alpha Kronbach) for the total instrument was (0.884). The following are the main results of the study: a. There exists a significant statistical correlation at the significance level (α = 0.05) between the four dimensions of the control of money laundering operations: the compliance with international laws and regulations, Central Bank instructions, internal control procedures, clarity of evidence and the training and qualification of employees. This supports all the values of statistical significance (Sig) below the moral level (α = 0.05). b. There were no statistically significant differences at the significance level (α = 0.05) between responses of the sample, regarding the role of the control dimensions on money laundering. This is due to some personal and functional characteristics such as age, academic degree, job title and years of experience. The study concluded that the management of the Commercial Bank of Jordan should take greater care in the training and qualification of employees. It obtained the fifth and last rank on the priority standards in the assessment of the bank employees. Better training will play an active role in providing the employees with the expertise and knowledge that qualify them in the control of money laundering. Pages 185 to 204

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Benefits and Difficulties of Adopting IFRSS

Tu Oanh Le Thi^a, Ngoc Bui Thi^b, Tu Chuc Anh^c*, ^a,bUniversity of Labour and Social Affairs, Hanoi, Vietnam, ^cAcademy of Finance, Hanoi, Vietnam, Email: ^c*chucanhtu@hvtc.edu.vn

The trend of internationalization in trade and the globalization of financial markets increases the importance of financial information, necessitating the standardisation of accounting regulations internationally. During recent years, the International Accounting Standards Board (IASB) has encouraged countries to adopt international financial reporting standards (IFRSs). Currently, many countries have completed the convergence of national accounting standards with IFRSs. Vietnam will also adopt IFRSs in the near future. Therefore, in the process of building the standards, it is essential to gather the opinions of the enterprises, organizations, individuals and experts in order to obtain rational and reliable bases. This study was conducted to learn about the preparation and evaluate the benefits and difficulties when applying IFRSs in Vietnam, thereby serving as a basis for proposing appropriate solutions. Based on survey results of 104 enterprises with different types and areas of business, 84.6% said that IFRSs application should first be implemented with public companies and should be applied partially. The biggest problem when applying IFRSs is believed to be technical and personnel issues, but the benefit is that that the information on financial statements ensure comparability on a global scale. In particular, the results indicate almost no difference in groups when assessing the benefits and difficulties of applying IFRSS. Pages 205 to 225

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Forecasting Future Traffic Accidents in Baghdad City

Huda Abdul-Kider Aziz^a, ^aAssist. prof., Department of Geography and Geographic Information Systems, Email: ^aa.prhudaaziz@gmail.com

The present research deals with the future forecast of traffic accidents recorded in the city of Baghdad. Resulting from the large increase in the number of vehicles, traffic accidents are a negative consequence of modern and developed societies. Their impact is most severe when a family member is lost, causing economic, social and psychological damage. The research was based on the use of Box-Genghis models in the future prediction of traffic accidents and drew on the data available for the period (2003-2018), which was obtained from the Directorate General of Traffic. Using the program Gretl, the study showed that the model ARIMA (2.1.1) is the best model the relevant authorities can rely on to predict future traffic accidents. Pages 240 to 254

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The Impact of Auditing the Accounting Statements and Reviewing the Annual Data of the Organization

Raid Hassan Ali^a, Mostafa A. Almansoori^b, Haider Layth Meatab^c, ^a,b,cAl-Muthanna University / College of Administration and Economics, Email: ^araidhassan2007@yahoo.com,  ^bMustafa.abd1983@mu.edu.iq,  ^chaiderlayth101@gmail.com

The article explores annual accounting statements as an important management tool and studied the problems and features in the preparation of annual accounting statements in the context of legislative changes. It identifies the features and directions of improving the composition and structure of annual accounting statements as a source of information for effective management. The materiality threshold criteria for the recognition of additional articles of the annual accounting statements are investigated. Reporting is compiled according to international standards of annual accounting statements and is based on professional judgment and estimates. Pages 255 to 263

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Harnessing Computer Vision Technology to Provide Useful Service to University Students

Nassir Jabir Farhan Al-Khafaji^a, Mohammed A. Kashmoola^b, Ali Abdulrazzaq  AL-Sawad^c, ^aDep.Computer Systems Southern Technical University Thi-Qar, Iraq, ^bDepartment of Computer Science University of Al-Hamdaniya Mosul, Iraq, ^cDepartment of Computer Science Shatt Alarab University College Basra, Iraq, Email: ^anassir.farhan@stu.edu.iq,  ^bmohmadkashmola2@gmail.com,  ^calialsawad7@gmail.com

Utilizing advanced technologies in educational institutions improves many existing manual services and thus reduces the burden on staff and students. Numerous online services have been harnessed from educational and administrative perspectives. However, most of these services focus on improving the educational aspect and disregard organizational matters related to the educational environment of students. Machine learning is a new concept that has improved the efficiency and security of all electronic services. This experimental study attempts to provide a service that allows students to obtain their exam results by harnessing computer vision technology to simplify the paperwork involved. Most Iraqi universities routinely verify exam results via paper or through websites, both of which entail many problems. This task is tedious and tiresome for students and professors. This study also compares the use of machine learning by computer vision to obtain exam results and the use of a website or other electronic service to obtain the same. For the computer vision system, the study uses Python as a programming language, the OpenCV library, and the Qt5 framework. Pages 264 to 276

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An Empirical Study on Predicting Employees’ Acceptance of E-Banking in Iraq

Nassir Jabir AL-Khafaji^a, Mohamed Adel Al-Shaher^b, Ali Abdulrazzaq AL-Sawad^c, ^aTechnical Institute, Nassiriya Southern Technical University Thi-Qar, Iraq, ^bCollege of Science University of Thi-Qar, Thi-Qar, Iraq, ^cDepartment of Computer Science, Shatt Alarab University College Basra, Iraq, email: ^anassir.farhan@stu.edu.iq, ^balshaher_comp82@sci.utq.edu.iq, ^calialsawad7@gmail.com

In the past few years, Iraqi employees have become increasingly ambitious to constantly use electronic financial transactions. The government Iraq has been seeking to apply electronic systems in government departments. Therefore, most employees' salaries have started to become electronic. However, this rapid shift from the manual processes to electronic methods has caused a number of problems. These include salary delay, hardware failure and employee fear of theft. This has led to a lack of confidence in the use of electronic transactions. Therefore, the motivation of this study is to find reasons for the problem of why some employers use electronic banking systems, while others do not. This empirical study sought to extend the technology acceptance model to determine the key factors that hamper the full application of electronic financial transaction methods in Iraq. For this purpose, the data was gathered from the employees in the Ministry of Higher Education and Scientific Research as well as Ministry of Education, who have experience in online transactions and ATMs. The findings revealed that four out of eleven hypotheses show no significant impact on e-banking services’ acceptance. In summation, factors such as accessibility, usefulness, trust and ease of use will enhance electronic banking services’ acceptance. Pages 277 to 295

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The Influence of Risks on Online Shopping Behaviour in Pakistan

Anam Bhatti^a*, Shahrin Saad^b, Maruf Gbadebo Salimon^c, ^aPh.D. scholar, School of Business Management Universiti Utara Malaysia, ^bsenior lecturer Universiti Utara Malaysia, ^cvisiting lecturer Universiti Utara Malaysia, email: ^a*Anambhatti1992@gmail.com

Online shopping behaviour is very critical and interesting in today’s e-environment. It is directly associated with consumer behaviour and decisions during the time of buying. Thus, organisations use numerous marketing tools to grab consumers’ consideration when making purchase decisions. The current study provides the framework of financial risk, product risk, privacy risk, convenience risk and online shopping behaviour. A total of 323 online shopping users were invited to provide the data by means of questionnaire circulation. A non-probability simple random sampling technique was used. In analysis, the PLS-SEM (Structural Equation Model) was used to measure the constructs of the framework. The outcomes of the current study visibly indicate that risks directly affect consumer behaviour when shopping online. Hence, reducing these risks can increase the online shopping behaviour of consumers. Pages 310 to 327

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 Clinical Supervision Using Information Technology to Improve Teacher Quality

Rugaiyah^a*, Sulartinah^b, Cecep Kustandi^c, Desi Rahmawati^d, Bedjo Sujanto^e, Neti Karnati^f, Sofia Hartati^g, ^a,d,e,fEducational Management of Universitas Negeri Jakarta, Jakarta, Indonesia, ^bTeacher Supervisor of Education Authorities, Jakarta, Indonesia, ^cEducational Technology of Universitas Negeri Jakarta, Jakarta, Indonesia, ^gEarly Childhood Education Programs of Universitas Negeri Jakarta, Jakarta, Indonesia, email: ^a*rugaiyah@unj.ac.id

 This study intends to provide an overview of the importance of clinical supervision as an alternative solution to improving the quality of the learning process through information and technology. This study used a qualitative survey design and data was collected through quantitative and qualitative methods. Thirty-three (33) participants were sampled. They consisted of ten (10) principals, 20 teachers, 2 area supervisors and one master supervisor. The findings of the quantitative data indicate that most primary school supervisors have knowledge of clinical supervision and use it in primary school supervision. Conversely, evidence from interviews shows that they were unable to apply that knowledge adequately and effectively as needed in supervising teachers. The existence of clinical supervision using information technology shows that in the first cycle, the results showed that teachers were able to use the media at 67.5. In the second cycle, this rose to 80 points, an 18.51% increase. Student involvement in learning in the first cycle was 70 points. This increased by 7.14% in the second cycle. The technology and information-based clinical supervision model is very effective. Due to the limited time possessed by the supervisor, there are many teachers who must be fostered in one target area. There is good communication between supervisors and teachers in the target area because it can be done via e-mails or calls directly to handphones and use of a website. This supervision model is very suitable for teachers who experience special problems in learning. Pages 328 to 347

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The Effectiveness of the Punarcci Grammar Module

Manonmani Devi A/P M.A.R Annamalai^a,  Ani binti Haji Omar^b, ^a,bFaculty of Languages and Communication Universiti Pendidikan Sultan idris 35900 Tanjong malim Perak, Malaysia, email: ^amanonmanidevi@fbk.upsi.edu.my, ^bani.omar@fbk.upsi.edu.my

The objective of this research is to evaluate the effectiveness of the punarcci grammar learning module for trainee teachers. This quantitative research employs a quasi-experimental design. The development and evaluation of the learning module are based on the adaptations of eḻuttatikāram theory and the ADDIE model. Simple random sampling was carried out involving 46 trainee teachers who are studying Tamil Language as a major at one of the local public universities. The research subjects are comprised of 23 trainee teachers in the treatment group and 23 trainee teachers in the control group. A pre and post-test were also carried out to evaluate the effectiveness of the punarcci grammar learning module. Data obtained was analysed using the Statistical Package for the Social Sciences software (SPSS). Research findings show a significant difference between the treatment group (M = 92.65, SP = 10.27) and the control group (M = 53.5, SP = 8.8) with the value of (t19 = 14.27, p < 0.05). The research concludes that the use of this learning module can improve the mastery of punarcci grammar among trainee teachers in the local university. The implication of this research indicates that the use of the punarcci grammar learning module can increase the effectiveness of the teaching and learning of Tamil grammar. Pages 348 to 363

The Role of the Federal Budget in Iraq of Economic Development for the Period of 2005-2018

Aqel hamed Jaber^a, Sabah Rahim Mahdi^b, Mohammad Hassen Rasham^c, ^a,b,cFaculty of Management and Economics, Al-Muthanna University, Iraq, Email: ^aakeelalhlo57@gmail.com,  ^bSabbah.raheem@gmail.com,  ^crashem1955@yahoo.com

The Influence of Leadership and Tourism Policy Implementation on Local Revenue

Biller Panjaitan^a,

Universitas Sangga Buana (USB), Indonesia

email: ^abiller175175@gmail.com,

Reasons for Low Tax Revenues in Support of the State Budget and Ways to Improve them - Analytical Study in Iraq

Mostafa A. Almansoori^a*, Ali Abbas Kareem^b, Tariq Hatim Rahi^c, ^aAccounting Department .Al Muthanna University, Ministry of Higher Education & Scientific Research, Iraq, ^bAccounting Department .Al Qadisiyah University, Ministry of Higher Education & Scientific Research, Iraq, ^cAccounting Department. Al-Furat Al-Awsat Technical University, Ministry of Higher Education & Scientific Research, Iraq, Email: ^a*mustafa.abd1983@mu.edu.iq

Ethical Failures in Leadership: A Qualitative Study in the Algerian Public Organisations

Abderrahmane Benlahcene^a*, Abbas Ramdani^b, ^aSchool of Government, Universiti Utara Malaysia, ^bSchool of Multimedia Technology & Communication, Universiti Utara, Malaysia, Email: ^a*abdoben88@gmail.com