Comparison of the Islamic and the Conventional Stock Market in Indonesia and Developed Countries

Siti Zulaikhaa*, Ariff Abdul Kareemb, Mansur Masihc, Yamazaki Yoshihirod, Sulistya Rusgiantoe, Tika Widiastutif, a,e,f Faculty of Economics and Business, Universitas Airlangga, Indonesia, b,cINCEIF, Malaysia, dFukuoka University, Japan, Email: a*siti-z@feb.unair.ac.id

In the global economy, global financial shocks adversely affect the financial industry, especially stock markets. Focusing on this, the present study aims to assess how global financial shock affected the links between Indonesia and seven other selected countries (U.S.A., U.K., Japan, Kuwait, Saudi Arabia, Malaysia, and Qatar) from December 2004 to December 2012. The correlations between the Islamic and conventional stock markets tend to be higher at both high and low frequencies during a crisis period. Using the wavelet method, this study demonstrates higher correlations during a crisis period, in both the short and the long term. The co-movements for certain countries were apparent across the analysed horizon in the periods of lower frequencies (more than one year). The obtained results also reveal varying responses for both types of stock markets, particularly in the Indonesia-Malaysia nexus and the Indonesia-Saudi Arabia nexus. This indicates the solidity of the Islamic finance system against global financial shock that typically affects the conventional finance system. Nevertheless, this does not mean that the Islamic finance system is free from the impact of global financial shock, given its linkages to the U.S.A., Japan and other markets. The outcomes of the present study create significant implications for financial investors to optimise their asset allocation strategies or to diversify their global investments, as the changing correlations of the stock markets at high and low frequencies (or investment horizons) influence the portfolios with different rebalancing horizons. Pages 1 to 21




The Influence of Corporate Social Responsibility (CSR) Disclosure on Firm Values with Stakeholder Reaction as the Mediation Variable

Wiwiek Dianawatia, aFaculty of Economics and Business, Universitas Airlangga, Indonesia, Email: awiwiek.dianawati@yahoo.com

This study aims at evaluating CSR programs in Indonesia by examining the influence of CSR disclosure on firm values through the mediation of stakeholders’ (customers and employees) reaction. This study applies an explanatory research approach and uses data of non-service corporations that were listed on the Indonesian Stock Exchange (IDX) from 2010 to 2012. Saturated sample technique is implemented to draw the sample and this study employs a structural equation modelling (variance-based). The implication of these results suggests that the government, as a regulator in the stock market, should provide a complete guide about how to make a good CSR report that refers to Global Reporting Initiative. Eventually this guidance could be used by stakeholders to make appropriate economic decisions. For companies, it is important to pay attention to CSR disclosure in the annual report or in the company’s sustainability report because it is positively responded to by employees and investors. Pages 22 to 34




Improving the Effectiveness of Employee Performance: the Value of a Series of Influence Factors

Neti Karnatia*, Suryadi Suryadib, Burmansah Burmansahc, Arum Fatayand, a,bDoctoral Program in Educational Management, Universitas Negeri Jakarta, Indonesia, cBudddhist Education Study Program, STIAB Jinarakkhita, Indonesia, dEducation Science Faculty, Universitas Muhammadiyah Prof Dr Hamka, Indonesia, Email: a*neti.karnati@unj.ac.id,  bsuryadi@unj.ac.id,  cnyanabandhu@ekayana.or.id,  darum_fatayan@uhamka.ac.id

The main aim of this study was to understand factors that influence employee performance and provide empirical evidence as to whether employees’ performance is affected by the mediating role of the work environment, leader behaviour, and organisational communication in this effect. Employee performance is the value of a series of employee behaviours that contribute positively to the achievement of organisational goals. Data were collected through the use of a questionnaire from 85 employees working at the Education Local Administration Office of East Jakarta City in East Jakarta. Samples were taken using the simple random sampling technique — survey methods and using path analysis to test the hypotheses. The results of this study indicated that as long as employees are required with their positive atmosphere of the work environment and as long as they identify the responsibility with positive leader behaviour, and lead with the excellent organisation communication, which in turn influences the overall performance of the organisation. Pages 35 to 52




Practices and Acquisition of Rights to Land in a State-Established Community on the Thai-Cambodia Border

Jatuporn Donsoma, Patcharin Lapanunb*, Rukchanok Chumnanmakc, aDoctoral Program in Sociology, Faculty of Humanities and Social Sciences, Khon Kaen University, Khon Kaen 4002, Thailand, b,cDepartment of Sociology and Anthropology, Faculty of Humanities and Social Sciences, Khon Kaen University, Khon Kaen 4002, Thailand, Email: b*lapanun@gmail.com

The purpose of this article is to study the practices in a state-established community on the Thai-Cambodian border using Pierre Bourdieu’s theory of practice as an analytical framework based on social capital and symbolic capital in order to acquire the rights to residential and agricultural land. This study made use of qualitative methodology and the phenomenological approach. Research participants included household representatives and state officers. The study was conducted in the Thai Romyen community (pseudonym), a state-established border community made up of households from Ban Kruat Self-Help Settlement Village. In 1980, the community was appointed as a Thai-Khmer border self-defence village; as a result, the community land was divided into residential areas, reserved areas for all members, and bunkers surrounding the community to keep the residents safe in the event of battles. The study results revealed three major practices of community residents in acquiring their rights to land. The first is the practices of being a member of the self-help settlement village to acquire 25 rai of land for making a living. These practices were based on social capital, that is, the network of relatives and people from their natal villages. The second is the practices of getting married to earn the right to residential land in the Thai-Khmer border self-defence. Marriage practices were grounded on social capital and could convert to symbolic capital through obtaining a marriage certificate. Third, the practices of utilising the bunker area were based on the social and symbolic capital of being a state-established border community. The practice of community meetings enabled residents to reach common agreements and to negotiate with the local government. Furthermore, residents also built houses in the bunker areas and applied for house registration numbers, electricity, and running water to emphasise the security of their rights in using the bunker areas. Such practices reflected the power of the local community that had the strength to act in the border context. Pages 53 to 72




Factors Influencing Students’ Intention to Establish a Digital Business (Start-up)

Suparnoa, Suwatnob, Ari Saptonoc, Agus Wibowod, Bagus Shandy Narmadityae, aFaculty of Economics, Universitas Negeri Jakarta, and Dr. candidate in Economic Education, Universitas Pendidikan Indonesia, Indonesia, b,c,d,eFaculty of Economics, Universitas Pendidikan Indonesia, Indonesia, Email: asuparno@feunj.ac.id,  bsuwatno@upi.edu,  csaptono.fe@unj.ac.id,  dagus-wibowo@unj.ac.id,  ebagus.shandy.fe@um.ac.id

This study aims to determine the main factors influencing students’ intention on digital business (Start-up) in Indonesia by considering several factors such as the character of entrepreneurship, entrepreneurship education, economic literacy and digital literacy. This research followed a survey study using the correlational approach with research design ex post facto. The population in this study were students joining entrepreneurship education courses in Faculty of Economics, Universitas Negeri Jakarta with 250 students. There was about 146 respondents using the random sampling technique. The findings showed that the character of entrepreneurship provides about 13 per cent. Furthermore, the character of entrepreneurship, entrepreneurship education, economic literacy, and digital literacy had an effect of 13%, 72%, 22%, 18%, respectively on the intention on digital business (Start-up) and simultaneously all the variables had an effect of 57% on establishing business digital (Start-up). Contribution/Originality: In this study, we found the influence of entrepreneurial character, entrepreneurship education, economic literacy, and digital literacy on intentions of digital business as a competence in the industrial development of the 4.0 era. This finding has not been revealed in any previous studies.Pages 73 to 91




Saudi Arabia’s Vision 2030: Approaches to Multicultural Education and Training

Reem Aldegethera, aSchool of Education, Princess Nourah Bint Abdulrahman University, Riyadh, Kingdom of Saudi Arabia, Email: araaldgethr@pnu.edu.sa

Although multicultural education is a distinctly American reform movement, it is also relevant to social and educational issues in other countries. Due to the moderation process occurring in Saudi Arabia since the launch of Saudi Vision 2030 (Vision 2030) in 2017, Saudi culture is in flux. Vision 2030 hopes to nurture respectful, tolerant students who are proud of their heritage. Openness to different cultures is encouraged to develop globally-engaged, open-minded, and competent students. This article explores the application of multicultural education theory to Saudi Arabian education, arguing that various contemporary approaches to multicultural education can be used to craft a multicultural curriculum that takes Saudi Arabia’s unique situation into account. The article examines each approach’s strengths and limitations, reflecting on social considerations that may be relevant to the Vision 2030, and hoping to advise Saudi educators about incorporating multicultural education into their curricula. Implementation challenges and the need for further research are discussed. Pages 92 to 109




Investor Experience and Expectation towards Decision-Making Process

Fitri Ismiyantia, Putu Anom Mahadwarthab, aFaculty of Economics and Business, Airlangga University, bFaculty of Business and Economics, University of Surabaya, Email: afitri.ismiyanti@feb.unair.ac.id,  banom@staff.ubaya.ac.id

Chou et al. (2010) examined the relationship between investment experience and risk propensity, risk propensity to risk perception. This study developed Chou et al. (2010) by adding testing on risk perception to return expectation and investment experience on return expectation. This research will test the effect of investment experience on risk propensity, risk propensity on risk perception, and investment experience on return expectation. This research contributes to the issues of investors' decision-making toward several factors such as risk propensity, risk perception, investor experience, and return expectation. The results showed that investment experience positively affects risk propensity, risk propensity negatively affects risk perception, and risk perception positively affects return expectation. The research found an indirect effect of risk perception to return expectation. This result is likely because individual investors trade more in the short-run than in the long-run. This trend strengthen because more individual investors prefer technical rather than fundamental analysis. Pages 110 to 130




The Competency of the Head of the District Health Services (DHS) and the Development of District Public Health Performance

Rahmat Alyakin Dakhia*, Heru Santosab, Juanitac, Zulfendrid, aDoctoral Program in Public Health Science, Public Health Faculty, North Sumatera University, and Lecturer of Public Health Science, Sari Mutiara Indonesia University, b,c,dPublic Health Faculty, North Sumatera University, Email: a*rahmat.alyakin@gmail.com

This study aims to confirm the relationship between the competency of the Head of the District Health Services (DHS) and the District Public Health Development Performance in North Sumatra Province. In Indonesia, the district autonomy policy came into force in 2000, and since then each region has been given authority by the central government to carry out the development in its area for all sectors including the health sector. This research is a quantitative survey research with a purposive sampling technique. The results showed that there was a correlation between the competency of the Head of the DHS and the District Public Health Development Performance in North Sumatra Province. Therefore, to improve the performance of public health development in the regions, more serious attention needs to be paid to one's competency since recruitment, coaching, and even on the fit and proper test of someone who holds the position of Head of the DHS. Pages 131 to 142




The Measurement of Operating Results in the Public Sector: a Systematic Revaluation and Academic Interpretation of Performance Aspects

Co Nguyen Tronga, Huy Pham Quangb*, aAcademy of Finance, No 58 Le Van Hien Road, Duc Thang Ward, Bac Tu Liem District, Hanoi, Vietnam, bAccounting and Auditing Faculty University of Economics Ho Chi Minh City, Vietnam, Email: b*pqh.huy@gmail.com

With the recognition of the limitation in the literature of public sector accounting in the world as well as in Vietnam, this research aims to identify and analyse the emerging literature on the performance measurement (PM) in the public sector (PS) and shed a light for other research in the future. The systematic literature review (SLR) methodology proposed by Denyer and Tranfield (2009) was applied with a total of 80 papers published in 38 scientific journals for evaluating and establishing current trends. Apart from indicating an increasing demand on a better understanding in PM of PS despite regionally heterogeneous, vision and mission for improving performance, the results also revealed gaps stemming from choice of number as well as the type of keywords and journals through seven categories in those research trends. Taking these results into account, academics can keep on exploring this type of subject area on their own topic, while practitioners and policy makers can employ in their empirical work. Pages 143 to 163




Promoting Personality Psychology through Literary Learning: An Appreciative-Reflective Study

Anas Ahmadia, aUniversitas Negeri Surabaya, Surabaya, Indonesia, Email: aanasahmadi@unesa.ac.id

This is an appreciative-reflective study that aims to explore the understanding of personality psychology through literary learning. In this context, the literature used is Maleficent,  (film). The method used is qualitative psychology. Respondents: 44 students who programmed literary theory. Data analysis techniques used the stages of identification, classification, reduction, and exposure of data in an interpretive-heuristic manner. The results showed that more students understood the Maleficent films from a psychological perspective. Students are more likely to focus their research on the main character Maleficent, which brings up many psychological elements through this character’s behaviour and mental processes. However, in this context, they understand that psychology is still in the stage of general psychology. Therefore, the teacher gives a deepening of the material related to personality psychology contained in Maleficent. Pages 164 to 174




Power and Knowledge as Route to Social and Political Control as depicted in the novels  Nineteen Eighty-Four and Animal Farm

Kamal kadhim Shimala, Mohsen Hanif Assistant Professorb, aPh.D. Candidate Department of Foreign Languages, bAssistant Professor, Kharazmi University, Tehran, Iran, Email: akamalkadhimshimal@gmail.com,  bmohsen.hanif@gmail.com

This paper questions the strategies of social and political control in dystopian societies, particularly in the first of the 20th century. This research is based on the hypothesis of power and knowledge theory exposed by the philosopher and thinker Michael Foucault (1926 -1984), where he claimed that the exercise of power perpetually creates knowledge and conversely, knowledge constantly induces effects of power. For this reason, we selected power and knowledge as concepts having a close and alternate relationship, to discuss how the route of control is created. We selected Orwellian society as depicted in the novels Nineteen Eighty-Four and Animal Farm as examples of these concepts. These works are rich sources with the strategies that led to the control and domination of individuals such as fear, torture, propaganda, and alteration of past and language. In this study, the data have been collected by using the library and documentary method. Pages 175 to 191




An Empowerment of a Village Economy: (BUMDES) in Indonesia

Isis Ikhwansyaha, Anita Afrianab, Pupung Faisalc, Purnama Trisnamansyahd, a,b,c,dFaculty of Law, Universitas Padjadjaran Bandung, Indonesia, Email: aisis.ikhwansyah@unpad.ac.id,  banita.afriana@unpad.ac.id

A Village of Enterprise (BUMDes) is a micro-scale community business entity in a village jointly managed by the community and the local village government. The management of BUMDes is separated from village government management but supports village income. This article discusses issues on the institutional form of BUMDes that is said to be adjustable with the economic, social, and cultural conditions of rural communities in Indonesia, as well as efforts that BUMDes can take in raising funds as village assets. This article presents the results of normative and qualitative research. Results show that the institutional form of BUMDes can be adjusted with the economic, social, and cultural conditions of rural communities. In addition, BUMDes is a non-profit legal entity with a management that is based on the principles of family and mutual cooperation, similar to Cooperative Enterprises. Efforts that can be made by BUMDes in raising funds as village assets can be conducted through the establishment of group business companies (holding). Pages 192 to 207




Determinants of Firm Value in the Banking Sector: Random Effects Model

Sugianto Sugiantoa, Fahmi Oemarb, Luqman Hakimc, Endri Endrid*, aUniversitas Satya Negara Indonesia, Jakarta, Indonesia, bUniversitas Lancang Kuning, Pekan Baru, Indonesia, cUniversitas Muhammadiyah Jakarta, Indonesia, dUniversitas Mercu Buana, Jakarta, Indonesia, Email: asugi4nto@gmail.com,  bfahmioemar@unilak.ac.id,  cluqman.hakim@umj.ac.id,  dendri@mercubuana.ac.id

Maximum company value is the banking goal desired by shareholders. This study aims to identify the determinants of profitability and its implications for the value of banking companies in Indonesia. The study population was 42 banks listed on the Indonesia Stock Exchange during the period 2010-2015, while 27 banks were taken as research samples. The sampling technique was done by purposive sampling, and analysed by the random effects regression panel model. Empirical findings prove that NPL ratio factors affect firm value, while other factors namely; Company growth (FG), CAR, Loans (LDR), BOPO, DPK Growth (DG) and profitability partially do not affect the value of the company (Tobin's Q), but affect the value of the company (Tobin's Q) together. Pages 208 to 218




Role of Self-efficacy in Dual Expertise Vocational Teacher Achievement

Agung Panji Sasmitoa*, Djoko Kustonob, Purnomoc, Hakkun Elmunsyahd, a,b,c,dUniversitas Negeri Malang, Malang, Indonesia, Email: a*agungpanjisasmito@lecturer.itn.ac.id

The purpose of this article is to discover the factors that may affect the achievement of dual expertise teachers related to self-efficacy. Sequential mixed method design approach is used to uncover the relevant self-efficacy factors that affect the achievement of dual expertise vocational teachers, with the qualitative findings enriched by the quantitative findings. The study was conducted with the Dual Expertise Program (DEP) participant teachers spread around the East Java province, Indonesia. Based on the results of the study we found that: (1) self-efficacy can act as a driver of improved performance in dual expertise teachers; and (2) there is a significant difference in self-efficacy among DEP participant teachers who graduated the National Written Exam and passed through the remedial exam and does those that do not pass the exam. Pages 219 to 236




Evaluation of Midwifery Update Training at the IBI Sidoarjo Branch

Rehning Kurniaa, Warsonob, Erny Roesminingsihc, Sugi Hartonod*, a,b,cManagement Education Department, Universitas Negeri Surabaya, Surabaya, Indonesia, dMathematics Education Department, Universitas Negeri Surabaya, Surabaya, Indonesia, Email: arehening.170709760@mhs.unesa.ac.id,  bwarsono@unesa.ac.id,  cernyroesminingsih@unesa.ac.id,  dsugihartonounesa@gmail.com

This study aims that to find out effectiveness of midwifery update training in Education and Training of IBI Sidoarjo Branch in increasing participant competence, and to find out that modules or curriculum, Human Resources, Infrastructure, and this Organisations can improve participant competency. The approach in this research is a qualitative approach with 18 participants. Data collection in this study is carried out in natural conditions (natural settings) by means of interviews and documentation. The results show that: in terms of HRM, teachers have good competencies and provide materials in accordance with the midwifery update module, but there are still some training institutions that have less competent teachers and sometimes teaching staff lack understanding of the materials presented; in terms of human resource development, trainers are competent, but there are weaknesses due to the short training times; in terms of training conditions, the implementation of the training is in accordance with existing procedures and supported by infrastructures; the curriculum is relevant to the needs of education and training, materials are according to competency standards, and modules according to central regulations but the module’s text is less clear; and in terms of training evaluations, the training programs have never been evaluated. Pages 237 to 248




Analysis of Factors Affecting the Availability of State Sukuk as a Source of National Finance

Iis Solihata, Hari Setiyawatib, Fuad Hadziqc, Meutiad, Tubagus Ismaile, a,cUniversitas Terbuka, bUniversity of Mercu Buana, d,eUniversity of  Sultan ageng Tirtayasa, Email: aiissolihat7777@gmail.com,  bharisetiyawati@gmail.com,  cfuad@ecampus.ut.ac.id,  dtia_almer@yahoo.co.id,  eadeismail73@gmail.com

Investment in state retail Sukuk is attractive because of several advantages, among others due to the security of investment. This research aims at determining the effect of assets, sharia compliance risk, legal and regulatory risk, current benefits and various prices on the availability of Sukuk State. This research was conducted by taking trading samples of Sukuk State Ijarah and Sukuk State Wakalah on the Indonesia Stock Exchange, using a quantitative approach. The research findings are that Sharia compliance risks, legal and regulatory risks, and diverse prices affect the availability of State Sukuk, while current assets and benefits do not affect the availability of state Sukuk. Furthermore, the research suggestions for stakeholders are that the trade Sukuk State Ijarah and Sukuk State Wakalah on the Indonesia Stock Exchange can have positive returns to the State Sukuk issuers and investors. State Sukuk is a national source of funding for infrastructure financing as well as financing the budget deficit of the Government of the Republic of Indonesia. Pages 249 to 261




The Use of Quantum Learning Styles: A Research Design Approach to Improve Student Skills and Conceptual Understanding of the Basic Movement of Football

Setyo Harmonoa, I Nyoman Sudana Degengb, Punadji Setyosaric, Sultond, Yulingga Nanda Haniefe, a,b,c,d,eUniversitas Nusantara PGRI Kediri, Department of Physical Education, Indonesia, Email: e*yulingganandahanief@unpkediri.ac.id

Learning strategies are methods used by teachers to enable students to embed knowledge. The purpose of this study is to determine the effect of the composition of TANDUR learning strategies in increasing and understanding the concepts and movement skills of student learning styles. Research subjects comprise Grade X students of SMA Negeri 7 and 8 of the city of Kediri. The sample is determined using cluster random sampling techniques with two experimental and control group classes respectively. The instrument utilized consists of questionnaires, conceptual understanding, test questions, and movement skill tests. The results showed: 1) differences in understanding the skills between students using quantum and direct learning strategies 2) differences using visual, auditory, and kinaesthetic learning styles; 3) interaction between learning strategies and methods towards conceptual understanding, and 4) the learning strategies on movement skills. In conclusion, the composition of TANDUR learning strategy has a significant effect on understanding the concepts and movement skills in terms of learning styles. Pages 262 to 278




Improving the Business Performance of SMEs through Digital Marketing Training

Abdullah Umara*, Sugihartob, Hartantoc, a,b,cBINUS Entrepreneurship Center, Management Department, BINUS Business School Undergraduate Program Bina Nusantara University, Jakarta, Indonesia 11480, Email: a*abdullah.umar@binus.ac.id

The development of micro, small and developing businesses in Indonesia has begun to develop as seen from the growth of SMEs which are currently increasing from year to year. The development of this business is inseparable from the times. A few years ago SMEs in the promotion strategy and sales strategy were still offline and their marketing strategy still used advertisements and brochures while in the sales process, they still used the business location or shop as a place for meetings between traders and sellers. Current use patterns need to change to incorporate digitization and a digital marketing strategy is needed which utilizes websites, blogs or social media as a means of promotion and consequently sales strategy must utilize websites, social media, chat applications or e-commerce. However, there are still many SME business people who do not use digital marketing as their business strategy. This is due to their ignorance of how to use digital marketing in the sales process. Therefore the aim of this research is to create a digital marketing training model for SMEs which will be used in business development. Based on the results and discussion, the impact of the training is that MSME entrepreneurs will be able to carry out digital marketing in their business, such as promotions using websites, chat applications or by using social media and in context of the sales process, can use a website, chat application, social media or e-commerce. To facilitate digital marketing training, it is necessary to determine SME awareness and access to information about digital marketing. Therefore Digital Marketing Readiness Level (DMRL) was created that will function to determine the extent of mastery of digital marketing by SMEs. Pages 279 to 293




Entrepreneurship Program in Nigeria: Indicators for Graduates Employability

Abubakar Sania, Hazri Jamilb, a,bSchools of Educational Studies, Universiti Sains Malaysia, National Higher Education Research Institute, USM, Email: akofarguga@gmail.com,  bhazri@usm.my

The main study aim is to examine the relationship between university graduate unemployment and entrepreneurship activities using data regarding indicators such as new business registration, new business density and ease of doing business. Therefore, this study sampled data from world bank development on the indicators as measures of entrepreneurship for a sample period from 2006-2016. Data on unemployment rate was also collected and analysed using the Ordinary Least Square model. Findings revealed that there is a relationship between the indicators of entrepreneurship activities (ease of doing business, new business registered and business density) and graduate unemployment in Nigeria, indicating that Nigeria needs to have a flexible policy on the time required to start-up and the subsequent cost of business. Therefore, this study concludes that the Nigerian government should create policies to support ease of doing business, and encourage business registration as these have a significant effect on graduate unemployment. Pages 294 to 308




Effect of Preservation Techniques on Tilapia Introduced with Dermestes  Maculatus

Abdullahi Dauda Kidaa*, Amir Shah Ruddin M.Sb, a,bSchool of Biological Sciences Universiti Sains Malaysia Pulau Pinang, Email: a*abdulahidaudakida1@gmail.com

The is a study of the effect of preservation techniques on Tilapia introduced with Dermestes maculatus. The techniques used were sun drying, smoking and salt drying. Several unsexed adults of Dermestes  maculatus obtained from naturally infested smoked fish materials served as the source of the pests. Fresh fish were sun dried, dried salted and smoked fresh using smoking kiln. It was carried out under the following environmental factors: Temperature at 32°C, Humidity from 28% to 45%, Annual rainfall 3000mm and Photo period 12:L 12:D. Data was analysed using statistical tools, ANOVA, Kolmogorov-Smirnov and Spearman correlation. The result implied that the combined effect of smoking and dry salting results in highest weight loss in fish while the combined effect of sun drying and salt drying results in the lowest weight loss in fish. The preservation methods suggested to combat every cause are also different. By implication, the use of both sun drying and salt drying reduce the total weight losses in fish. The lowest moisture content in dry salting and sun dried fish product is attributed to its longer shelf life as microbial growth is favoured by moisture and are responsible for spoilage in fish and fishery products. The findings suggest that the most reliable, cost effective and efficient pest control method would drastically reduce post harvest loss and thereby making the business to boast. Pages 309 to 319




Effect of Emotionally Positive Classroom Atmosphere on Student Social-Emotional Competence

Ibrahim Ahmeda, Aswati Binti Hamzahb, Melissa Ng Lee Yen Binti Abdullahc, a,b,cSchool of Educational Studies, Universiti Sains Malaysia, Email: adalibiibrahimahmed@gmail.com,  baswati@usm.my,  cmelissa@usm.my

Purpose: This study intends to examine the effect of an emotionally positive classroom atmosphere in improving student Social-emotional competence among junior secondary school students. Methodology: A quasi-experimental pre-test post-test non-equivalent design was conducted with 207 Junior Secondary School students enrolled in form III. The students were divided into two groups: an experimental and a control group. The experimental group was exposed to the use of Emotional Positive Classroom atmosphere as an environment of learning for enhancing student social-emotional competence while the control group used the conventional classroom practice. Findings: A comparison of the pre-test and post-test results determined that the students performed remarkably better in the latter, hence an emotionally positive classroom atmosphere could be considered as an important interactional context that contributes to increased student social-emotional competence and function as a learning community of practice for reticent students who have little awareness of how to interact with colleagues in a learning environment. Significance: An emotionally positive classroom atmosphere prepares students to be more active, affable and confident when working with others. This development does not only shape their behavioural outcomes but also yields positive results in their social and emotional capability. Pages 320 to 339




Models of Program Evaluation for Teacher Education Training

Ibrahim Muhammad Alhajia, Wun Thiam Yewb, Nordin Abd Razakc, aDepartment of Science Education, Sule Lamido University Kafin Hausa,Jigawa  State, Nigeria, b,cSchool of Educational Studies, Universiti Sains Malaysia, Penang, Malaysia,

Little emphasis has been given to evaluation research of mathematics teacher education training in Nigeria, specifically on the effectiveness of training in achieving national objectives of teacher education that groom quality preservice mathematics teachers who will shoulder the responsibility of providing quality education at secondary school level. This conceptual paper discusses the theory of program evaluation and explains when, where and how some methods apply in program evaluation and others not. The paper also explains complexity theory as the most common and widely used theory in evaluation of educational programs for different and interrelated components. The function, strengths and weaknesses of different evaluation models that are used in education were discussed and CIPO evaluation model was identified as the most appropriate and relevant evaluation model for mathematics teacher education training, as the model allow evaluators to identify the relationship between the Context, Input, Process, and Outcomes of any educational program. A description of how CIPO evaluation model and its independent components can be applied in the process of evaluation of mathematics teacher education training was discussed. The study recommended CIPO evaluation model, as the model to be used in the evaluation process for mathematics teacher education training, as the model is identified as an effective, powerful evaluation model that is not hampered by linear relationship of components of the program and it has the power of evaluation of each independent component of the program. Pages 340 to 355




Factionalization of Political Parties in North Moluccas, Indonesia

Aji Denia,  Achmad Nurmandib,  Titin Purwaningsihc,  Zuly Qodird, aStudent at the Doctoral Program of Political Islam-Political Science of Universitas Muhammadiyah Yogyakarta, Indonesia, bProfessor and Senior Lecturer at the Doctoral Program of Political Islam-Political Science of  Universitas Muhammadiyah Yogyakarta, Indonesia, cLecturer at the Doctoral Program of Political Islam-Political Science of  Universitas Muhammadiyah Yogyakarta, Indonesia, dLecturer in Doctoral Program of Political Islam-Political Science Universitas Muhammadiyah Yogyakarta and Teach on Conflict Management and Public Policy and Radicalism, Email: aajideni343@gmail.com,  bnurmandi_achmad@umy.ac.id,  ctitin_p_widodo@yahoo.com,  dzuliqodir@umy.ac.id

This article intends to describe some of the causes of factionalism and its impact on the National Mandate Party (Partai Amanat Nasional, PAN), the Prosperous Justice Party (Partai Keadilan Sejahtera, PKS) and the United Development Party (Partai Persatuan Pembangunan, PPP) for the five year period from 2014 to 2019 in North Moluccas Province, Indonesia. The analysis uses qualitative methods and Nvivo 12 Software through interviews, observations and documentation. The results of this study showed that PAN is struggling most in terms of the leader position, PKS experiences intense internal competition, and factionalism in PPP has resulted in the experience of greater welfare motivation. Factionalism in PAN has an impact on the conflict of relatively high structures, but experienced struggle in recording success in 2019 local elections, while the PPP and PKS recorded decreased votes and fewer representative seats as a result of the 2019 elections. PPP also is in an even more compromised because as it suffers the worst impact of Party Factionalism. Pages 356 to 382




The Effect of Auditor Independence and Ethics on Auditor Professional Scepticism: Its Implications for Audit Quality in Indonesia

Rama Arung Lambaa, Yohanes Cores Seralurinb*, Arung Lambac, Victor Pattiasinad, a,b,cUniversitas Cenderawasih Papua, Indonesia, dUniversitas Yapis Papua, Indonesia, Email: b*joecores@yahoo.co.id

The purpose of the current research is to analyze the effect of auditor independence and ethics on audit quality through professional scepticism. Respondents of the study were all auditors working in the office of the Inspectorate of Regional Government, Papua Province- Indonesia. This research was conducted using a quantitative approach. The sample was taken using a purposive sampling method. The data were analyzed using path analysis with the assistance of SPSS 21 application. The results of the study have shown that auditor independence directly affects professional scepticism. Furthermore, auditor independence has a positive and significant effect on audit quality, and auditor ethics has a positive and significant effect on professional scepticism. Next, auditor ethics does not have a positive and significant effect on audit quality, while professional scepticism has a positive, but not significant effect on audit quality. In conclusion, professional scepticism does not mediate the influence of independence and ethics on audit quality in Indonesia. Pages 383 to 396




Information Systems Success Model: A Review of Literature

Mahmoud Khaled Al-Kofahia*, Haslinda Hassanb, Rosli Mohamadc, a,b,cTunku Puteri Intan Safinaz School of Accountancy (TISSA-UUM), Universiti Utara Malaysia, Email: a*mkmkofahi@yahoo.com,  blynn@uum.edu.my,  croslim@uum.edu.my

The most significant topic for current researchers and scholars is Information Systems (IS) success. DeLone and McLean developed an IS success model and introduced it to provide a complete and extended definition of IS success. To-date, thousands of scholarly articles have cited the IS success model. However, despite its evident impact, only a few researchers have reviewed these studies. Hence, the purpose of this study is to perform a comprehensive literature review of past research papers that have utilised the IS success model as a theoretical foundation. Using the Scopus database, the review of literature is based on 114 scholarly articles and conference papers from the years 2012 to 2018. The analysis covers demographics, methodology, significance and limitations of association of the variables. The results show that developing countries are the major sources of the primary data; while, e-government, enterprise resources planning and e-learning systems are the most examined systems. The review shows that the methodologies most used are survey and cross-sectional approaches. The analysis also indicates a lack of longitudinal work and use of homogeneous samples, as among the limitations highlighted by prior researchers. The results of this study will add to the extant knowledge of the past studies which have incorporated the IS success model.Pages 397 to 419




Fostering Student Discipline in Boarding Schools toward Industry 4.0

Arifin Sukinga, Intan Abdul Razakb, Seftianisa Amayc, a,b,cDepartment of Education Management,  Faculty of Education Universitas Negeri Gorontalo, Indonesia,

This study focused on school strategy in fostering student discipline in boarding schools. These strategies are: (1) fostering discipline and education in state defence, (2) religious formation, and (3) evaluation of its fostering activities. This study uses a qualitative approach with a type of case study — data collection techniques were conducted through observation, interviews and documentation. Data analysis was effected by reducing data, presenting data and drawing conclusions. The results of this study indicate that: (1) the strategy for improving student discipline of is to adopt a military system which involves personnel of the Indonesian military and police (TNI and POLRI) as trainers for fostering student habitual greeting and respect when meeting older people and habituation in eating manners, inherent supervision and formation and activation of the student organization, (2) a strategy in religious formation that adopts a quasi-Islamic boarding school coaching, for example, which obliges prayer five times in the congregation, follows Islamic religious obligatory activities, such as Qur’an reading, lecturing, praying in Friday, visit study, Friday sermon and celebration of forty days and working with third parties in conducting religious guidance and (3) evaluating the development of a reward and punishment system that has an impact for each student. Pages 420 to 432




Diffusion of Innovation and Political Engagement Model of Millennial Generation in a Semi-Urban City

Hafrizal Okta Ade Putraa, Werry Darta Taifurb, Donard Gamesc, Hefrizal Handrad, aTamansiswa University Padang, b,c,dAndalas University,

Recently, developments in science and technology are characterized through many discoveries which can be applied to various kinds of science, and increasingly affect human life. Various phenomena, issues, and dynamics related to the sense of place, social capital, the diffusion of innovation, and political engagement occurring in demographical groups of millennial generations in a semi-urban city are the main points to be developed. This study aimed to analyze the influence of the sense of place on social capital, the influence of social capital on diffusion of innovation and the influence of social capital on political engagement. Subsequently, this study was also aimed at analyzing the effect of social capital in mediating the sense of place on diffusion of innovation as well as mediating the influence of the sense of place toward political engagement. Pages 433 to 453




Combining Two Models: Digital Storytelling and Everyone Is a Teacher Here

Jamiludina, aFaculty of Teacher and Training Education, University of Halu Oleo, 93232, Kambu, Kendari, Indonesia, Email: ajamiluddin@uho.ac.id

Digital storytelling is a model that describes a story or idea by utilizing multimedia content such as text, audio, images, and video. Using a multimedia tool can generate a more interesting story. Moreover, to prepare to become future teachers, students need to be equipped with a variety of effective learning models. One of those models is Everyone is a Teacher Here. Combining the learning models of digital storytelling and Everyone is a Teacher Here can make a class more interactive and effective. The purpose of this study was to combine the digital storytelling and Everyone is a Teacher Here models and to explore student responses to the use of the two models. The methods used in this research were the ADDIE and qualitative methods. The development phase consisted of analysis, design, development (or production), implementation (or delivery) and evaluations. The participants consisted of 40 students (future teachers). The results of this research show that learning history with the digital storytelling and Everyone is a Teacher Here models could help students (future teachers) to understand the material and competently lead their classes. The results show that 62.5% of students strongly agree with using a combination of the digital storytelling model and the Everyone is a Teacher Here model, which can motivate them to study. Furthermore, 55% of students strongly agree that the combination of the digital storytelling and Everyone is a Teacher Here models can improve their learning outcomes. Pages 454 to 467




Teacher Orientation of Post Competence Mapping in 21st Century Teaching Systems

Andi Sukri Syamsuria, Ishaqb, Muh. Arief Muhsinc, aIslamic State University Alauddin of Makassar, Indonesia, bUniversity of Muhammadiyah Makassar, Indonesia, cUniversity of Muhammadiyah Makassar, Indonesia, Email: asukri.syamsuri@uin-alauddin.ac.id,  bishakmadeamin@unismuh.ac.id,  carief.m@unismuh.ac.id

The purpose of the study is to determine the conditions of mastery competence mapped through Teacher Competency Test (UKG) taken before participating in official teacher certification. The method used is analysis of current statistics.  All respondents in this study were given a questionnaire and were all teachers who had not been certified and were participating in the 2016 Teacher Professional Education and Training (PLPG) activities that took place at Makassar State University and University of Muhammadiyah Makassar.  The sample size was 109 teachers. The result showed 1) The 2015 UKG average score, especially for South Sulawesi Province, is still below the Minimum Competency Standard of 55, 2) Teacher pedagogical competence is lower than professional competence, and 3) The productive age of teachers at intervals of 30-40 years. Pages 468 to 484




Impact Analysis of Information and Electronic Transactions Law (Law Number 19 Year 2016) on the Level of Cyber-Crime in Social Media

H. Nurianto RSa, aPostgraduate Legal Studies, Mahendradatta University Ken Arok Street, No.10-12 Denpasar-Bali,

This study was aimed to determine the impact of law number 19, year 2016 about information and electronic transactions (UU ITE) on the level of cyber-crime in social media. This research was a qualitative study with a normative juridical approach. The method used in this research comprised a literature study and exploratory methodology involving secondary data. The object examined in this study was Law Number 19, year 2016 and other relevant sources. Crimes involving social media have become increasingly diverse alongside the development of information technology. Before the enactment of the ITE Law, several criminal cases involving information technology as a medium did not have clear laws. However, with the enactment of Law Number 19, Year 2016 which was a result of the refinement of Law Number 11, Year 2008, cyber-crime can now be prosecuted with strict and binding sanctions. This research is based on data from 2019 cyber cases that occurred which were dominated by cases of fraud and the spread of provocative content. Information from the Indonesian Cyber-crime Directorate indicates that the number of cyber-crimes from 2016-2019 increased. The increasing number of cyber-crimes was proportional to the increasing number of social media users. Even though the numbers of cyber-crime incidence increased, criminal acts that were not previously regulated in the Criminal Code at least with the law number 19 of 2016 can be dealt with according to the rules and sanctions in force. Pages 485 to 500




The Mediating Role of Accounting Conservatism on the Influence of Independent Commissioners and Managerial Ownership of Financial Performance

Rudi Zulfikara, Kurniasih Dwi Atutib, Tubagus Ismailc, a,b,cUnversity of Sultan Ageng Tirtayasa Serang, Indonesia,

This research was conducted by analyzing the mediating role of Accounting Conservatism on the influence of Independent Commissioners and Managerial Ownership on Financial Performance. The population of this research is the manufacturing industry listed on the Indonesia Stock Exchange from 2012 to 2016. The sampling technique uses purposive sampling produced from 174 sets of observational data. Data analysis method used is multiple regression. The result of the research is that Independent Commissioners and managerial ownership have a direct positive effect on financial performance. Other verification results mediate accounting conservatism on the effect of managerial ownership on financial performance. Meanwhile, accounting conservatism as a mediating variable on the influence of Independent Commissioners on financial performance is not proven. Pages 501 to 516




Examination of the Validity of Instruments used for Students in Vocational High Schools

Soeprijantoa*, Gaguk Margonob, Rivo Panji Yudhac, a,bUniversitas Negeri Jakarta, Jakarta, Indonesiaa, cUniversitas 17 Agustus 1945 Cirebon, West Java, Indonesia, Email : a*soeprijanto@unj.ac.id

This study aims to examine the validity and reliability of the instrument used as a result of learning. Instrument learning outcomes of vocational high school student engineering practices consist of 5 indicators and 20 descriptors, each descriptor there are 5 observation items (checklist). Standardization of the items of observation was carried out through the Expert Panel and Field Test (empirical test), through a Factor Analysis Test sample of 298 vocational students. The results found that the inter-panel panel showed consistency with rkk value = 0.87 ≥ 0.5. The conclusions obtained through the study are according to use as a scale rubric on the results of learning the technical practices of vocational students. The results of the empirical tests showed that the value of the goodness of the test produced an index of 208,823 with a degree of freedom of significance and 0,000. The contributions of this study include: (1) providing an alternative way to test the quality of student performance assessment instruments in learning in Engineering Field Practice; (2) adding a more objective form of rubric in assessing students using observation sheets. Pages 517 to 531




Education for All: The Evaluation of Inclusive Education Programs in Elementary School in Jakarta, Indonesia

Bahrudina*, Indra Jayab, Ibrahim Abidinc, Sofia Hartatid, Rugaiyah Rugaiyahe, a,b,c,d,eFaculty of Education Science, Universitas Negeri Jakarta, Rawamangun Muka Rt.11/Rw.14 (Postal Code-13220), Jakarta, Indonesia, Email: a*bahrudin@unj.ac.id

This study aims to identify the key components in the implementation of inclusive education programs in elementary schools in Jakarta, Indonesia. The effectiveness of inclusive education programs can be determined through an internal and external aspects evaluation such that known obstacles, benefits and impacts of the program as well as a variety of important information that is useful for the implementation of future programs can be identified. This research uses an exploratory sequential mixed-method approach through two phases, qualitative and quantitative. This research collaborated with two elementary schools in Jakarta, 52 elementary school students, 160 parents of elementary school students, and 5 elementary school teachers. In general it was found that students have a positive attitude towards students with special needs. Based on teacher input data, a lot of teachers meet administrative requirements as graduates from a Bachelor Degree in education. Several of the schools already has a special assistant teacher even though not yet present for the whole week, the result is that teachers have developed individual curriculum with the needs and abilities of students in mind. Pages 532 to 547




Review of the Application of Artificial Intelligence in Education

Liu Yufeia, Salmiza Salehb*, Huang Jiahuic, Syed Mohamad Syed Abdullahd, a,b,c,dSchool of Educational Studies, Universiti Sains Malaysia, Malaysia, Email: asgliuyufei89_usm@student.usm.my,  b*salmiza@usm.my,  chuangjiahui_91usm@student.usm.my,  dsyedmohamad@usm.my 

DOI: 10.53333/IJICC2013/12850

With the development of artificial intelligence technology, more and more artificial intelligence products are being applied to the education industry. Many countries in the world have also formulated relevant policies to promote the application of artificial intelligence technology in education. This paper briefly discusses the history of the development of artificial intelligence technology and its application in the field of education including teaching and learning innovations, effective teaching and learning approaches and smart campus life styles. This research analyzes the changes brought by artificial intelligence to education from different application aspects. It is suggested that, in order to better promote the application of artificial intelligence in education, there are three important aspects that must be considered at: the technical level; the model level and the practical level. Pages 548 to 562



Female Purchasing Behaviour Concerning Skin Whitening Products

Tanti Handrianaa*, Masmira Kurniawatib, Indrianawati Usmanc, Praptini Yuliantid, Rahmat Setiawane, a,b,c,d,eFaculty of Economics and Business, Universitas Airlangga, Indonesia, Email: a*tanti.handriana@feb.unair.ac.id,  bmasmira-k@feb.unair.ac.id,  cindrianawati-u@feb.unair.ac.id,  dpraptini-y@feb.unair.ac.id,  erahmatsetiawan@feb.unair.ac.id

This study aims to analyse the purchasing behaviour of female consumers in purchasing skin whitening cosmetic products. Data was collected through a survey of 187 women in Indonesia. The Covariance Based Structural Equation Model (CB-SEM) with AMOS software was used for analysing the data. The results of the analysis show that of the thirteen hypotheses proposed, there are nine supported hypotheses, and four hypotheses that are not supported. This study found that the antecedents of purchasing cosmetics skin whitening decisions were product quality, brand image, price, promotion, reference group, and family factors. The consequences of cosmetics skin whitening purchasing decisions are consumer satisfaction and the intention to share by Word of Mouth (WoM). Pages 563 to 580

The Influence of International Experiences on Firm Value with Corporate Social Responsibility as a Mediation Variable

Wiwiek Dianawatia, aFaculty of Economics and Business, Universitas Airlangga, Indonesia, Email: awiwiek.dianawati@yahoo.com

This research aims to provide an explanation of CSR in Indonesia by proving that CSR mediates the influence of international experiences on firm value. This study is explanatory research with non-service sector companies listed on IDX in 2010-2012 as the population. The sampling was conducted using the saturated sampling method. Moreover, the method of analysis used was SEM (based on variance). The result of the study suggests that CSR disclosure mediates the influence of international experiences on firm value. In addition, the result of this study implies that companies should implement and report CSR accordingly, especially companies that run export trade, as it would have a positive impact on firm value. For the government, through the stock market regulator, it is crucial to provide guidance in making CSR report in detail by referring to GRI that has been universally accepted, in order to be used for economic decision-making for stakeholders. Pages 581 to 599

Effects of Earning Manipulation, Strength of Financial Position and Financial Distress on Firm Value (Case of Listed Manufacturing Firms in Indonesia)

Armanto Witjaksonoa, aAccounting and Finance Department, Faculty of Economic and Communication, University of Bina Nusantara Jl. K.H. Syahdan No. 9, Jakarta 11480, Email: aarmanto@binus.ac.id

Financial accounting information is often used by researchers and investors to measures firms value.  The objective of this research is to investigate whether earning manipulation, strength of financial position and financial distress effect firm value. In this research earning manipulation is measured using Beneish M-Score, strength of financial position is measured using Piotroski F - Score, Financial distress measured using Altmann Z-score, and firm value is measured using Price Book Value (PBV). We used 125 observations from publicly listed manufacturing companies in Indonesia Stock Exchange (Bursa Efek Indonesia) in 2014, 2015, and 2016. Our research uses panel data analysis, and as the hypothesis test using E-VIEW. Results of our research show that only financial distress influences firm value. However, all independent variables simultaneously influence firm value. This finding also indicates that financial distress is more important than the other earning manipulation and strength of financial position in determining firm value. Pages 600 to 612

Informal Entrepreneur: A Study of the Street Vendors in Indonesia

Hariyatnoa, Adhi Bawonob, Isanawikramac, Edwin Joyo Hutomod, a,b,c,dBina Nusantara University,

Public space has become the place of work for the urban poor especially, in developing countries. This paper seeks to examine how street vendors use public space for their livelihood and the response by the Bogor municipal government to control street vending. This paper begins to fill this gap by analysing informal entrepreneurs’ motives in Indonesia. The Research was carried out in the Merdeka market, Bogor city, a temporary market, with various street vending activities. The study employed qualitative research methodologies in gathering the data, including personal observation, and a field survey with a sample of 75 respondents in their motivation to make a living around the market and outside the area. The key findings show that the street vendors were often motivated by necessity. Family tradition also has been one of the reasons to participate in informal economic activities, while others were reluctant to participate in the field survey. Pages 613 to 630

Funding Sources Consideration in the Framework of Capital Structure Decision

Ignatius Roni Setyawana, aFaculty of Business and Economics Tarumanagara University, Jakarta, Email: aign.s@fe.untar.ac.id, ignronis@gmail.com

Many firms, especially CFO’s, still use a quantitative approach in determining capital structure decisions. To complete this quantitative approach, this research proposes the topic of Qualitative Judgment in determining financing decisions. As such, the respondents are CFO’s from LQ 45 firms in IDX (Indonesia Stock Exchange). The several judgments are the cheapness and easiness of financing sources and managerial ownership structure. The qualitative investigation of Miles and Huberman (2001) has several steps:  data collection; data reduction; data display & conclusion will be run by NViVo.  Several list questions will also be considered that will be filled by the CFO’s.  The questions relate to: 1) The cheapness of financing sources  2) The ease of obtaining a financing source 3) The managerial ownership structure, referring to balancing power between insiders and outsiders. The expected conclusion is the description of a response profile from CFO’s that will indicate the most important factors in choosing a financing source. Pages 631 to 644

Public Services in the Borobudur Temple Area: An Asymmetrical Standard

Dyah Adriantini Sintha dewia, Fatma Fauziahb, Habib Muhsin Syafingic, Suharsod, a,b,c,dDepartment of Law Universitas Muhammadiyah Magelang Magelang, Indonesia, Email: adyahasd@ummgl.ac.idbfauziahfatma012@gmail.comchabibsyafingi@yahoo.comdsuharsol@ummgl.ac.id

Village governments were urged to implement good governance as a form of support for Indonesia's Nawa Cita program. This study, therefore, aims to analyse the implementation of the principles of good governance in administrative services in the Borobudur Temple area, with the socio-legal research approach used to examine the principles and its application in the society. The results showed that there were no standard services in the villages, with the principles of participation, accountability, and transparency yet to be applied in the region. The Borobudur district government needs to strive for the standardisation of public services in order to attract tourists to its temple. Pages 645 to 655

A Proposed Theoretical Model for Assessing the Quality of the Electronic Document Management Systems in the Construction Sector: A Case Study in Construction Companies

Aswan S. Al-Dalaeena, Sattam Allahawiahb, a,bAl- Balqa' Applied University,Jordan, Email: aa.dalaeen@bau.edu.jobs.allahawiah@bau.edu.jo

This study aims to evaluate the quality attributes of the Electronic Documents Management systems (EDMS) and identify the direct impact of these quality attributes on achieving the satisfaction of employees in Jordanian construction companies. In addition, it aims to investigate the impact EDMS is attributing on the performance of these companies. The study uses a description analytical approach to collect data via a designed survey to be analysed using the SPSS package. The study sample includes (65) respondents working in construction companies. The results showed that there is a significant impact of quality attributes of EDMS on the satisfaction and performance of the companies that work in the construction sector. Moreover this study recommends for the Jordanian companies that work in this sector to adopt EDMS and developed strategy toward EDMS implemention, and pay more attention to the advantages of new systems that contribute in achieving a high quality service level raising the level of revenue for these companies. Pages 656 to 681

Sheltered Workshop Model on Social Protection and Empowerment of People with Disabilities (PwDs) to Prepare Competitive Human Resources in the Era of the ASEAN Economic Community

Nurul Istiqomaha*, Izza Mafruhahb, Adenanthera Lesmana Dewac, a,bFaculty of Economics and Business, Sebelas Maret University, Surakarta, Indonesia, Jl Ir Sutami no 36 Jebres Surakarta, cUniversitas Maritim AMNI , Jl. Soekarno Hatta No.180, Palebon, Pedurungan, Kota Semarang, Jawa Tengah 50246, Email: a*nurulistiqomah1980@yahoo.com,b     izza_wisnu@yahoo.com , cadenantheral.dewa@gmail.com

The ASEAN Economic Community (AEC) has two consequences: the readiness of commodities or products (goods and services) and the competitiveness of Human Resources. During this time, the human resources concerned are those who are normal and healthy. The data show that around 2.45% of the Indonesian population have disabilities and need special handling so that they can play a role in development, especially to face the MEA. The objectives of this study were to (1) analyse the needs of people with disabilities in developing their competencies; (2) analyse priority factors affecting the empowerment of people with disabilities; (3) formulate Sheltered Workshop policy development models for Disability Enterprises. This research uses mixed methods with Atlas.ti, Analytical Hierarchy Process (AHP), in-depth interview, and Focus Group Discussion (FGD) as the analytical tools. The results show that (1) a disabled person’s needs network covers aspects such as family, education, health, employment and public facilities; (2) Priority factors that influence are, in order, internal factors with a priority value of 0.38, institutional with 0.36, and external with 0.26; (3) The sheltered workshop policy development model links various stakeholders, namely family, community, central government, local government, institutions, private institutions, and State-Owned Enterprises. Pages 682 to 699

Analysis of Factors Affecting Audit Lag Reports in the Consumer Goods Industrial Manufacturing Company

Bambang Leo Handokoa*, Maria Marshellab,a,bAccounting-Department,-Faculty of Economics and Communication, Bina Nusantara University, Jakarta, Indonesia, 11480,Email: a*bambang.handoko@binus.edu

Lag or delay of the final report results in loss to the financial statement user and stakeholders since the report is used as a tool for decision making. The purpose of this study was to empirically explore the factors of CPA firm, audit opinion, firm size and profitability on audit report lag in retail companies which have had public ownership of manufacture within the five year range of 2013-2018. This research uses purposive sampling method with a total sample of 35 companies. This research also employs multiple linear regressions as model analysing method using SPSS. The partial and simultaneous test shows that CPA firm size, audit opinion, company total asset and company profit do not positively give meaningful impact to delay or lag in final reports of auditor independence of the manufacturing retail sub-category. Pages 700 to 713

The Dual Role of Stakeholders in Collaborative Governance: Agro-Tourism in Indonesia

Dini Purnawansyaha, Agus Subiantob, Nuhman Nuhmanc, aPlantation Office, East Java Province, Surabaya Indonesia, b Faculty of Social and Political Sciences, University of Hang Tuah Surabaya Indonesia, cFaculty of Engineering and Marine Science, University of Hang Tuah Surabaya Indonesia, Email: a*agus.subianto@hangtuah.ac.id

Agrotourism governance is an important mechanism in rural development and collaboration between stakeholders is needed. This paper aims to investigate the dual role of stakeholders in innovation building collaborative institutional networks and competitiveness of product, and to analyse the context of innovation model and enabling environment in collaborative governance for the development of sustainable agro-tourism. This article focuses on Cacao-based agro-tourism in the Village Tourism ‘Bumi Mulyo Jati Mojopahit’, Mojokerto. The findings show that the dual role of stakeholders in innovation builds institutional networks and product competitiveness based on mutual trust and informal agreements, while the initiation of collaboration comes from the community. A difference in strength, resources, stakeholder knowledge and enabling environmental factors in the form of ties to religious organization relations, contribute to the development of sustainable agro-tourism. Experiences from this case-study can contribute to the literature on collaborative governance in construction and discussion of the dual role of stakeholders. Pages 714 to 736

Intergovernmental Relations in Mining: The Case of Unlicensed Gold Mining in Kuantan Singingi Regency, Riau-Indonesia

Khotamia*, Nandang Alamsah Deliarnoorb, Utang Suwaryoc, Neneng Yani Yuningsihd, aPhd candidate at the Department of Administrative Science,Universitas Padjadjaran,  Indonesia His main research interest are local government, policy, authority and mining in mining Indonesia, bProfessor on Government Studies, Universitas Padjadjaran, he is an expert on law of public administration, cProfessor on Government Studies, UniversitasPadjadjaran, he is an expert on regional autonomy and local politics, dLecturer at  the Department of Government Studies, UniversitasPadjadjaran, His research focuses on the local government, policy, and governance, Email: a*khotami.ip@soc.uir.ac.id.

This study discusses the intergovernmental relations in mining management in Riau Province. The presence of a new local government law requires a change of authority in the field of mining to the provincial government from the previous one to the district government in terms of issuing permits. The existence of gold mining without a permit requires the provincial government to manage the mining sector through cooperation with the district government. This research examines the extent to which this authority affects illegal mining activities in Kuantan Singingi Regency. Using the theory of intergovernmental relations, this article looks at how the relationship between the provincial government and the district affect the enactment of mining authority on the provincial government. The transfer of authority to the province shows the weakness of the district's position in terms of overcoming the problem of gold mining without permission. Further, the absence of regional regulations concerning gold mining activities has caused weak regulation of gold mining management in Riau Province. Pages 737 to 750

Can Internal Auditor's Function in Government Agencies Improve the Quality of Financial Reports

Andi Basru Wawoa*, Abd Azis Muthalibb, Pasrun Adamc, Nur Asnid, a,dDepartment of Accounting, Halu Oleo University, Kendari, Indonesia, bDepartment of Economics, Halu Oleo University, Kendari, Indonesia, cDepartment of Mathematics, Halu Oleo University, Kendari, Indonesia, Email: a*andi.basruwawo@yahoo.co.id

The role of internal supervision on the performance of financial management through good governance has not been able to improve the performance of the entity's financial reporting. This is due to the law enforcement of independence, understanding the rules and the high level of partiality to superiors so that the task of internal supervision in reviewing and consulting financial reporting at Local Goverment Task Force and Local Goverment Financial Mangement Officer at various levels of the financial management structure has not been able to run optimally. Therefore this study aims to analyze and determine the effect of the independence of internal auditors as well as understanding the rules for the quality of financial statements.This type of research is quantitative using a survey approach. The study population was the local government Internal Auditors, in this case, the Provincial Inspectorate and Kendari City as many as 50 people as well as samples. The data source is the primary data. The data collection technique uses a questionnaire that is tested for its validity and reliability. The data analysis technique uses descriptive analysis and Partial Least Square analysis.The results of the study concluded that: (1) Independence of internal auditors and understanding of rules simultaneously had a positive and significant effect on the quality of financial statements. (2) The independence of internal auditors has a negative effect but not significant to the quality of financial statements. In this case, the quality of financial statements is generally good due to the lack of independence of internal auditors in carrying out audit tasks. (3) Understanding the rules has a positive and significant effect on the quality of financial statements. In this case, a better understanding of the rules of an internal auditor will produce quality financial reports. Nevertheless, this research has limitations, namely: (1) The assessment of the independence of internal auditors is self-assertion, giving rise to subjectivity. (2) The measurement of the quality of financial statements is limited to measurement based on perception. Therefore, direct observation is needed. (3) This study has not involved the regional government policy variables for sanctions for violations of independence in the audit, further research can involve these variables as moderating variables. Pages 751 to 774
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