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Bridging the Gap Between Reading Theory and Innovating Teacher Practice

Bruce Allen Knight

Central Queensland University, Townsville, Australia

Susan A. Galletly

Speech Pathologist, Mackay, Australia

Experienced teachers possess wide-ranging knowledge about how best to effectively teach vulnerable children to read. Reading research also provides extensive information on what constitutes best-practice instruction. This paper reports on an ARC research grant that aimed to bridge the gap between theory and practice involving researchers and teachers of Prep (Foundation) to Year 3 working together to develop a set of principles towards optimising reading instruction for all students, and particularly at-risk readers. Now freely available for use by interested parties, the principles document is intended as a resource for ongoing use and exploration by educators and researchers. This paper first discusses the vital need for and the challenges of optimising early literacy learning of at-risk Anglophone students; then details the collaborative research that established the set of principles. It includes discussion of the strengths and challenges of the research, ways forward for enhancing the use of the principles, and models of collaborative knowledge building into the future. Pages 1 to 19

 

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Human Enhancing Technology: Fast Tech Suits

Dr Deborah Trevallion

The University of Newcastle, Australia.

Human enhancement technology can be described as the natural, artificial, or technological alteration of the human body in order to enhance physical and / or mental capabilities. Human enhancement is a blossoming topic in applied ethics. With continuing advances in science and technology, some basic parameters of the human condition might be changed. One way in which the human condition could be changed is through the enhancement of basic human capacities like swimming. The aim of this research is to investigate the suggestion that a fast tech swim suit, like those used to break swimming records at the Olympic games, is a form of human enhancing technology? Are the worlds Olympians, who hate drug cheats, using the fast tech suits as a form of “technical doping”? This article explains just what a fast tech suit is and how it works, it traces the origin of the modern fast tech swim suits and discusses developments, noting important features and how these benefit the swimmer. The environmental impact of these suits is considered as is whether these suits actually make a difference. The article analyses Olympic records and explains The Federation International Swimming Association (FINA) response, giving ethical consideration to human enhancement technology. Pages 20 to 30

 

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 The Mediating Role of Strategic Improvisation in the Relationship between Strategic Learning and Organisational Excellence

Bashar Abbas Alhimyaria, Roqaya Kazem Al-Murshidib, aDepartment Business Administration, University of Babylon-Iraq, bDepartment of Materials Management, Babylon Technical Institute, Middle Euphrates University, Babylon-Iraq, Email: abus.bashar.abbas@uobabylon.edu.iqbzzaid6394@gmail.com

This research seeks to test the relationship of strategic learning, with its dimensions represented in the generation, dissemination,  interpretation and implementation of strategic knowledge. Further, with organisational superiority in its dimensions of operations, focus on the market and customers, and creativity and innovation, through strategic improvisation. Using the intentional sample, (131) forms were distributed to the administrative leaders in the Kufa Cement Factory, the response rate reached (100%). In order to process this data and information, the researchers used a number of statistical methods, namely: a processor (Excel Tables); the statistical program AMOS V.23, and; Path Analysis, as it is an effective means of calculating direct and indirect effects, and the regression coefficients are unstandardized Coefficients for the purpose of calculating direct and indirect effects. The importance of the current research stems from its handling of the industrial sector; considered the most important and effective in the process of economic development. It is relevant also to  the link between the three variables, as there is no previous study that has dealt with or combined these variables. The results of the current research show that there are two positive and significant correlation and impact relationships between the researched variables (strategic learning, strategic improvisation and organisational excellence). The organisation builds the research sample for strategic learning in its dimensions, strategic improvisation in its dimensions, and organisational excellence in its dimensions, which indicates that members of the organisation's research sample understand the importance of the role these variables play in the organisation's success and excellence. Pages 31 to 49.

 

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Women Entrepreneurs’ Socio-cultural Characteristics: Applying the Hofstede Model to Entrepreneurs in the United Arab Emirates (UAE)

Maha Ezzat Mohamed Aborayaa, Soumaya Abdellatifb, aAssistant Professor, Department of Sociology, College of Humanities and Sciences, Ajman University, UAE./Lecturer, Department of Sociology, College of Arts, Kafrelshikh/ Egypt, bAjman University/ University Tunis El Manar,

This article aims to investigate the socio-cultural dimensions of entrepreneurship as one aspect of achieving women's economic empowerment. A case-study research approach was used by applying Hofstede's Cultural Model. The study has followed the descriptive approach through analysing questionnaire data. The important findings of this paper were: 1) that the UAE encourages women’s entrepreneurship, which resulted in an increase of 48.3%; 2) the UAE is achieving progress in this field; and 3) the third and most important result was that women entrepreneurs in the UAE tend to have a high masculinity and collectivity, and score medium in the other two indicators: power distance and uncertainty avoidance. One limitation of the study was the indirect relationship with the respondents, as the Ajman Businesswomen Council in the United Arab Emirates sent it to them directly, as they consider it top secret data that cannot be shared with anyone. The results of this study would contribute to the formation and support of organisational culture in both governmental and private institutions in Gulf societies. There is very limited literature on assessing business-women’s role in the UAE based on field work, apart from the new result that disproves what Hofstede suggested about Arab countries. Pages 50 to 72

 

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Big Data Analytics Capability for Improved Performance of Higher Education Institutions in the Era of IR 4.0: A Proposed Conceptual Framework

Mohamed Azlan Ashaaria,  Azlan Amranb, Karpal Singh Dara Singhc*, a,b,cGraduate School of Business Universiti Sains Malaysia Penang, Malaysia, Email: c*kirpal005@yahoo.com,karpal@usm.my

Despite the growing interest towards big data within higher education institutions (HEI), research on big data analytics capability within the HEI context is rather limited. HEI's need to ensure that they have the right capabilities and resources to realise the actual benefits of big data. Underpinned by information processing theory and resource-based view, this paper reviews relevant literature. It proposes a conceptual framework which highlights the three capabilities (i.e. managerial, technological and human) that are instrumental in enabling big data analytics capability which can be leveraged to improve HEI's performance. In addition, the study also proposes continuous process innovation as a moderating factor that can affect the relationship between big data capability and HEI performance. A commitment to process innovation will further strengthen HEI's big data analytics capability for improved business performance. This study suggests that adequate big data capabilities are needed to enable HEI's to realise the value of their big data initiative. Accordingly, the study provides useful guidelines to HEI's about the important capabilities and resources that must be put into place to reap the benefits associated with big data implementations in the wake of IR 4.0.  Pages 74 to 93

 

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Judging with Circumstantial Evidence: A Controversy in the Enforcement of Indonesia’s Competition Law

Kurnia Tohaa, aKurnia Toha is an Associate Professor at Faculty of Law University of Indonesia, Email: aktoha@ui.ac.id,tohakurnia61@gmail.com

The process of enforcing competition law and policy relies on two types of evidence: direct evidence, and circumstantial, or indirect, evidence. Direct evidence is evidence that is used straight for proving unlawful activities by a corporation or business. Circumstantial evidence is evidence that does not specifically demonstrate or explain the unlawful activities, but grounds claims of collusion or conspiracy among business actors. The policy problem for Indonesian competition law is that the current legislation does not recognise indirect evidence. Article 42 of Law No. 5 of 1999 concerning the Prohibition on Monopolistic Practices and Unfair Business Competition (also known as the Competition Law), states that evidence includes witness testimony, expert testimony, letters and/or documents, indication, and business actors’ own testimony. In practice, the Indonesia Competition Commission (ICC or KPPU) has made almost all of its decisions based on circumstantial, or indirect evidence. The KPPU argues that this kind of indirect evidence is analogous to an ‘indication’. This view, however, has invited criticisms from academics and lawyers and has led to complications with the enforcement of Law No/ 5 of 1999. The legislative failure to define the types of evidence that the KPPU can base its decisions on has had the effect of misaligning the agency’s mandate and the enforcement powers of the courts, where judges are the final arbiters of legislative meaning. As a policy matter, however, without access to indirect evidence, there are few unlawful activities that can be sanctioned based on Indonesian Competition Law. This article describes the current legislative problem with Law No. 5 of 1999 and why this matters for the development of business law, investment law and policy in Indonesia. It analyses recent decisions in competition cases by the KPPU, the District Court and the Supreme Court and it advocates for legislative reforms that are necessary in order to make competition law and policy in Indonesia more functional as tools of public policy. Pages 94 to 110

 

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Economic Analysis on Supplementary Careers for Elders

Suppanunta Rompraserta, aThe Faculty of Economics, Srinakharinwirot University, Thailand, Email: asuppanunta@g.swu.ac.th

The objectives of this research are to support elders in the community with innovations to strategic career planning and create financial worthiness of investment, including suggestions for understanding investments for business purposes. This paper brings strategic management and career development planning as a main conceptual framework. The process is divided into planning and creating steps of community experiences to the real changes to career plans for elders. The data was collected by deep interviews combined with an analysis process. The research uses SWOT Analysis to analyse strengths, weaknesses, opportunities for success and career obstacles. In addition, Balanced Score Card is used to determine vision, mission, goals, strategies and operations to achieve various goals on supporting communities with innovation on strategic career planning. It also calculates interest, borrowing and compensation for the feasibility of community career project planning. In the same strategy, if an elder community wants to change a project into a business, borrowing money patterns can be used to suggest  an operation via net present value, because it is used to analyse the cost of a project. Therefore, it is worthwhile to bring economical financial tools to the analysis. Outcomes show that economic analysis of supplementary careers for elders on investment is a positive for net present value. It  also shows breakeven point for benefits of the elder society. The strategic career plan project is able to extend to  Phase Two, which  is called the “product development plan (long term plan).” This paper suggests a business model for the development of marketing strategies and small business development (SME) as a source of learning for elders’ communities. In addition, the problems of elders in career communities can be solved and applied to  supplementary careers. The implementation benefits of the research are: increasing economic competition in rural areas and generating the income of gross provincial products, including enhancing quality of life for elders  as sustainable happy citizens. Pages 11 to 135

 

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 Relationship between Managerial Overconfidence and Firm Value

Ghanny Trianitaa, Basukib*, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Email: b*basuki@feb.unair.ac.id

This study aims to examine the relationship between managerial overconfidence and firm value. The study was conducted on manufacturing firms listed on the Indonesia Stock Exchange from 2014 to 2016, with a total of 381 firm-year observations from 136 different firms. Managerial overconfidence in this study is measured through two proxies, namely over-investment and capital expenditure, while the firm value is measured using the Tobin's Q ratio. The analytical method used is the OLS regression analysis using SPSS version 20. The results of this study indicate that managerial overconfidence, both measured through proxy investment and capital expenditure, has a positive relationship to firm value. This research shows that managerial overconfidence does not always have a negative connotation and needs to be taken into consideration in managing a firm. Pages 136 to 152

 

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The Effect of Company Size, Green Capability and Profitability on Green Product Innovation

Hasabi Sailendraa, Wiwiek Dianawatib*, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Email: b*wiwiek.dianawati@feb.unair.ac.id

This study aims to examine the effect of company size, green capability and profitability on green product innovation. The sample used in this study was 637 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the year 2012–16. Multiple regression techniques are used to find empirical evidence about company size, green capability, profitability and green product innovation. The results show that company size has a positive effect on green product innovation while green capability and profitability have a positive effect on green product innovation. Pages 153 to 172

 

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 Global Crisis, Acquisition Behaviour, and Firm Performance

Hernio Bayuaji Hutomoa, Chorry Sulistyowatib*, a,bDepartment of Management, Faculty of Economics and Business, Universitas Airlangga, Email: b*chorry.sulistyowati@feb.unair.ac.id

This study aims to determine and analyse the firm's acquisition behaviour during a global crisis, and aims to understand the impact of the acquisition behaviour on the firm's short-term performance during the period before the crisis and during the crisis. This study looked at 99 acquisitions taken by publicly listed companies in Indonesia for the year 2007-2010. The first and second analysis models were tested using logistic regression with dependent variables that are dichotomous, namely the acquisition of similar sectors and domestic acquisitions. The results of the study significantly indicate that companies that make acquisitions in times of crisis tend to make acquisitions in similar sectors compared to cross-sector acquisitions (diversification). However, there is no significant relationship in acquisitions in times of crisis with the decision to make acquisitions on the domestic vs. cross-border market. Companies that carry out cross-sector acquisitions in the pre-crisis period do not affect firm performance, but cross-sector acquisitions will improve firm performance if done in a crisis period. Pages 173 to 187

 

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A Development Strategy for Micro, Small and Medium Enterprises (MSME): Trusmi Batik in Dealing with Society 5.0

Nasir Asmana, Aan Anisahb, Kodric, a,bEconomic Education, Gunung Jati Swadaya University Cirebon, Indonesia, cEconomic Education, Indonesian University of Education, Indonesia, Email: anasirasman85@gmail.com,  banisahaan266@gmail.com,  ckodri_magisterekononi@upi.edu

The aim of this research is to analyse the development strategy of Trusmi Batik and micro, small and medium enterprises (MSME) in dealing with Society 5.0. The development strategy uses the Diamond Cluster Model approach and analysis of strength, weakness, opportunities and threats (SWOT). This research uses primary data and secondary data. Primary data is obtained from interviews and observations, while secondary data is obtained from related agencies according to the research problem. The population of this research is the entire MSME Trusmi Batik in Cirebon Regency with a purposive sampling technique. The results of this study are in the form of a development strategy for MSME Trusmi Batik, in dealing with Society 5.0. Based on the results of the SWOT analysis it is observed that the main strategy is that Trusmi Batik’s MSME must improve product quality, increase cooperation with suppliers of raw materials, and engage in product diversification and product design development and innovation. Pages 188 to 204

 

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Mathematic Communication Skills of a 1st Grader with Down Syndrome in Primary School

Dyah Worowirastri Ekowatia, H. Husamahb*, Erlyna Abidasaric, aDepartment of Elementary School Teacher Education, FTTE-Universitas Muhammadiyah Malang, East Java, Indonesia, bDepartment of Biology Education, FTTE-Universitas Muhammadiyah Malang, East Java, Indonesia, cDepartment of English Education, FTTE-Universitas Muhammadiyah Malang, East Java, Indonesia, Email: b*worowirastri@umm.ac.id

Down syndrome (DS) is characterised by weak motor control, and lack of ability to coordinate. However the DS student can still be trained to reach the point of regular ability in terms of mathematic communication skills in learning mathematics. In order to analyse the mathematic communication skills of a student with DS, a descriptive qualitative research approach was carried out, while the data collection was done by observation, interview, and documentation techniques. The research subject was one DS student in the 1st grade of elementary school. This study was conducted at SD Muhammadiyah 9 Malang, East Java, Indonesia. The results of the analysis stated that of the three indicators of mathematic ability in the verbal production aspect, the DS student was able to master the indicators of asking and answering questions. Whereas in the mathematic communication skills of the written aspect, of the three indicators shown, only one indicator had been mastered by the DS student, namely declaring a situation into the form of a mathematical model, although that ability has to be improved. Pages 218 to 237

 

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Self-Confidence: Electronic Based Assessment

Maisona, Dwi Agus Kurniawanb, Lika Anggrainic, a,b,cPhysics Education Program of Jambi University, Jambi, Indonesia, Email: amaison@unja.ac.id

Technological sophistication can be used in education, especially in the assessment process such as e-assessment. E-assessment is an online (electronic) system that will make assessments more efficient in terms of time and cost. The methodology of this research discusses the development, planning, use, and evaluation of e-assessment. The number of samples used was 14 teachers and 108 students from two junior high schools in Muaro Jambi, Indonesia. This study is descriptive, therefore describing the use of self-confidence e-assessment originally developed from The MySQL software. This software is easy to use because it only requires a small memory capacity and the application can also be used simultaneously. The results show that students’ responses to the use of self-confidence e-assessment are good, as well as the responses from the teacher participants. It is evident that e-assessment can help teachers assess students’ achievement more effectively and efficiently. Pages 238 to 250

 

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Managing Innovation and Entrepreneurship Capability to Improve Marketing Performance

Mahmuda*, Juli Ratnawatib, Mila Sartikac, a,b,cFaculty Economic and Business, Universitas Dian Nuswantoro, Semarang, Indonesia, Email: a*mahmud@dsn.dinus.ac.id

This study aims to confirm the basic theoretical and empirical models that are built based on theories related to the capability of innovation, the ability to isolate product marketing, entrepreneurial ability, excellence in positioning the cultural attributes of a specific region and marketing performance. This research begins with exploratory research and used purposive sampling method. The population in this study is the batik industry with a scale of MSMEs with criteria in accordance with the Law of the Republic of Indonesia No. 20 of 2008, which sells its products on the domestic market. The unit of analysis is managers of SME’s batik in several regions in Central Java. This result of the research found innovation capability has a positive effect on marketing performance and regiocultural attribute positioning advantage. Entrepreneurship capability positively influences marketing performance and regiocultural attribute positioning advantage. Regiocultural attribute positioning advantage has a positive and significant effect on marketing performance. Pages 251 to 269

 

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Enterprise Resource Planning Contribution to User Satisfaction and Performance.

Indrianawati Usmana*, Nira Hariyatie Hartanib, Aldim Irfani Vikric, a,cFaculty of Economic and Business of Airlangga University Surabaya, Indonesia, bFaculty of Business and Information Science, UCSI University Kuala Lumpur, Malaysia, Email: a*Indrianawati-u@feb.unair.ac.id

Currently the company's dependence on the use of information technology is increasing rapidly. Many companies utilise Enterprise Resource Planning (ERP) in supporting their business processes. The purpose of this research is to investigate the impact of ERP implementation on user satisfaction and performance. This study uses explanatory quantitative research. Analysing the effect of ERP system implementation, which consists of system quality, information quality and service quality to the user satisfaction and performance. Empirical data is collected using a survey questionnaire distributed to 120 users of a defence technology company. Data analyse was done using a Partial Least square structural model. The results of the research concluded that system quality and service quality have a significant effect on ERP system user satisfaction. While information quality has no significant effect on user satisfaction, but has a direct effect to user performance. User’s satisfaction has a significant effect on user performance. The results of this study indicate that the user satisfaction is an important factor that determines performance achievements. So companies should pay more attention to system quality and service quality in implementing information systems, in order to increase user satisfaction which can ultimately improve performance. Pages 270 to 283

 

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The Implementation of E-learning Based Edmodo in Linear Algebra

Amalinaa, Jhoni Warmansyahb, Email: a*malina@uinib.ac.idbjhoniwarmansyah@iainbatusangkar.ac.id

This study discusses the implementation of e-learning based Edmodo in Linear Algebra in Tadris Mathematics, UIN Imam Bonjol Padang. A quantitative approach is used. The type of research is quasi-experimental with a randomised control group in post-test design, this is to provide treatment to the experimental group using e-learning-based Edmodo, while the control group is not given treatments (conventional learning). The population of this study was all students in Tadris mathematics who take linear algebra. The study sample consisted of two classes, namely, Class A as the experimental group and Class B as the control group. The method of data collection was done by the test essay method. The obtained data is analysed in two phases, namely, descriptive statistical analysis and inferential statistical analysis (t-test). Based on the results of the data analysis the t count = 3.857 > t table = 1.995 and the test data-T sig (2-tailed) is smaller than α = 0.05 (0.000 < 0.05) so, Ha = Received and Ho = Rejected. This means there is a significant difference in the learning outcome students in linear algebra subjects between the experimental groups using e-learning based Edmodo, with the control group using conventional learning.  Based on the explanation above, it can be concluded that e-learning based Edmodo influences the linear algebra learning outcomes of students in Tadris mathematics, UIN Imam Bonjol Padang. This research can be continued to identify the use of Edmodo in improving student critical thinking. Pages 284 to 297

 

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The Challenges Facing Masters Students in the College of Education in Dammam

Adel Al-Dhuwaihia, aDepartment of Educational Administration, College of Education, Imam Abdulrahman Bin Faisal University, Saudi Arabia.

This study aims to identify the challenges faced by masters students at the College of Education at Imam Abdulrahman bin Faisal University in Dammam, from the students’ point of view. The study population, from which the study sample was chosen, comprises all 220 masters students in the College of Education in Dammam. A random sample of 69 male and female students was chosen to achieve the goal of the study. The researcher used the descriptive survey method and designed a 47-item questionnaire focused on four dimensions: administrative challenges, technical challenges, financial challenges and academic challenges. The results indicate that participants’ average responses on the study dimensions ranged between 3.22 and 4.50, indicating a medium to high degree of agreement; financial challenges ranked highest, followed by academic challenges, administrative challenges and finally technical challenges. The results show no statistically significant differences due to gender, academic level or scientific department between the arithmetic means for the challenges facing masters students, in all fields of study, from their point of view. Pages 298 to 319

 

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The Relationship of Emotional, Informational and Assessment Support on Increasing the Performance of Police Officers

*Mayastutia, Fendy suhariadib, Praptini yuliantic,  a,b,cAirlangga   University    Surabaya, Indonesia,

 *Corresponding Email: fendy.suhariadi@psikolog.unair.ac.id

The success of police in serving the general public is measured by the performance of police officers. The research objective of this paper is to determine the extent of the relationship of emotional, instrumental, informational and assessment support in improving the performance of police officers. This descriptive research uses a closed survey approach on the randomly selected respondents. Interviews were held in December 2019 with 50 members of the East Java Regional Police Mobile Brigade who were carrying out security duties in Gresik, Bangkalan, Mojokerto, Surabaya, Sidoarjo and Lamongan (Gerbangkertasusila). Emotional support with an average score of 8.256 improves the performance of police officers; the average score of assessment support is 7,008, the average score of instrumental support is 5,812 and the average score of informational support is 4,996. Every member of the police force has a clear understanding of his or her main duties and assignments, according to the tasks received from superiors. Pages 320 to 334

 

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 The Impact of IFRS Adoption on the Cost of Capital: Evidence from Iraq

Miaad AbdUlkadhim Jard AL-kefaria, Ruqayah Abd ULkhudhur Shneetb, Gnan abed kachic, aComputer Science and Information Technology College University of Al-Qadisiyah, Iraq, bAl-Furat Al- Awsat Technical University Technical Institute of Samawah , Iraq, cCollege of Biotechnologe Dept medical University of Al-Qadisiyah, Iraq, Email: ameaad.jard@qu.edu.iq,   bArqahan90@gmail.com,   cgnan.abed@qu.edu.iq

This research investigates the impact of IFRS adoption and both the cost of capital and the error of analysts’ forecasts in the listed Iraqi firms, using a sample covering the time period 2016 – 2017 consisting of 190 year observations. The findings found that IFRS adoption led to lower information asymmetry, lower cost of capital and lower errors on the analysts’ forecasts; that is, IFRS adoption led to improving the informational Iraqi environment and an improvement of the vision of all stakeholders related to the firms. Pages 335 to 350

 

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The Effects of Locus of Control, Work Environment and Teacher Performance on Job Satisfaction for Teachers at a Private Vocational High School in Indonesia

Corry Yohanaa, Abdul Rahmatb, Heldy V. Alamc, aState University of Jakarta, Indonesia, bGorsontalo State University, Indonesia, cGorontalo State University, Email: acorryyohana@unj.ac.id,  babdulrahmat@ung.ac.id,  cheldy.alam@ung.ac.id

The purpose of this study was to examine the effect of locus of control and work environment on job satisfaction, locus of control and work environment on teacher performance, job satisfaction on teacher performance, locus of control and work environment on teacher performance with mediated by job satisfaction.  This research was conducted at Vocational High School (SMK) Private East Jakarta, with a total of 179 students, selected as sample. This research method uses quantitative research by using a causal relationship (causal effect) and the type of primary data. Data collection techniques were employed by conducting interviews and observations with the media questionnaire. The result of the research shows that locus of control variable and work environment to job satisfaction have significant influence. Locus of control and work environment has a significant effect on teacher performance. Job satisfaction on teacher performance has considerable influence and locus of control and work environment to teacher performance with mediated by job satisfaction has a significant effect. Pages 351 to 367

 

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A Moderating Political Connection Model in Environmental Performance, Corporate Governance, and the Corporate Social Responsibility (CSR) Disclosure Relationship

Suwandia, Bambang Tjahjadib, aDoctoral Student in Accounting at the Faculty of Economics and Business, Universitas Airlangga. Surabaya, Indonesia and Lecturer at the Faculty of Economics and Business, Universitas, bLecturer at the Accounting Department, Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia, Email: asuwandi-2017@feb.unair.ac.id,  bbambang.tjahjadi@feb.unair.ac.id,

This study examines whether political connections will strengthen the relationship of environmental performance and corporate governance to corporate social responsibility disclosure. A moderating variable political connection model is designed to investigate the issue of whether political connections strengthens the relationship of environmental performance (EP) proxied by PROPER of the environment ministry and corporate governance to the disclosure of corporate social responsibility. While previous research focused on environmental performance with disclosure of corporate social responsibility, in Indonesia has a different work culture such as political connection problems due to ethnic and racial diversity. The use of political connections in each company has a positive effect on the company determine the direction of the policy taken by the company. This effect is more real for companies, especially state-owned companies and with environmental regulations stipulated in Government Regulation No.47 of 2012 concerning Responsibility for Social and Environmental Responsibilities of Limited Liability Companies. This will have an impact on companies in providing policies for disclosure of corporate social responsibility. Using the power of political connections will be able to improve environmental performance (EP) and Corporate Governance in determining policies - disclosure policies corporate social responsibility with the results of this study was rejected. The results of this study reflect that political connections in Indonesia that enter the ranks of the board of commissioners have not entirely played a role in company policies. This can consistently affect the performance of the company because the standards have been determined in the regulations so that the company operates and controls it. For the future study, the researcher must consider the measurement in the disclosure of corporate social responsibility and political connection measurement. Pages 368 to 390

 

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The Factors Influencing Earnings Management and Implications for the Cost of Equity Capital

Andry Prihartaa, Dewi Puji Rahayub,  Eri Marlapac, Endri Endrid, a,bUniversitas Muhammadiyah Jakarta, Indonesia, c,dUniversitas Mercu Buana, Jakarta, Indonesia, Email: aandry.priharta@umj.ac.id,  bdewipujirahayu@umj.ac.id,  ceri.marlapa@mercubuana.ac.id,  dendri@mercubuana.ac.id

This study aims to analyse the CGPI, audit committee, and company size on earnings management and their implications for the cost of equity capital. The research method used is panel data regression analysis, with a purposive sampling method obtained a sample of eight companies that consistently followed the Corporate Governance Perception Index (CGPI) program respectively from 2012-2016 and listed on the Indonesia Stock Exchange. The results of the research showed that in the first model partially CGPI, and the audit committee did not affect earnings management. In contrast, the size of the firm had a significant positive effect on earnings management. Furthermore, in the second model, CGPI and earnings management partially had a significant positive effect on the cost of equity capital. The audit committee did not affect the cost of equity capital, and the size of the company had a significant negative effect on the cost of equity capital. Earnings management is still quite high, and the existence of CGPI and audit committees is still less effective to oversee the actions of the earnings management. Therefore, investors need to anticipate the accrual information which is presented in financial statements because of the higher the accrual level, then the higher the cost of equity capital. Pages 391 to 409

 

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Differences in Quality of Work Life for Cruise Ship Employees and for Hotel and Restaurant Employees: a Local Wisdom Approach

I Ketut R. Sudiardithaa*, Dewi Susitab, Tuty Sariwulanc, a,b,cFaculty of Economics, State University of Jakarta, Indonesia, Email: a*sudiarditha@yahoo.com

Bali, as one of Indonesia's tourist destinations, has been recognised worldwide and has contributed to absorbing a significant workforce, especially in the hotel and restaurant sector. This study aims to determine the difference in Quality of Work Life (QWL) between employees who work in hotels and restaurants and employees who work on cruise ships. Samples were taken each of 100 respondents randomly. The data analysis technique used unpaired t-test. The results showed that there were significant differences in leadership and organisation, management, working conditions, rewards and fairness, skills and prospects, and organisation of work between hotel-restaurant employees and cruise ship employees. Meanwhile, there is no significant difference in relations between labour and nature of work between hotels and restaurants and cruise ships. The findings of this study are that the quality of work-life of employees who work on cruise ships in terms of rewards and fairness is far better compared to employees who work in hotel restaurants. Still, the social harmony of hotel-restaurant employees is relatively more conducive as reflected by local wisdom. Pages 410 to 431

 

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Study of Entrepreneur Performance in Small and Medium-Sized Enterprises

I Ketut R. Sudiardithaa, Agus Wibowob, Vini Wiratno Putric, a,bFaculty of Economics, Universitas Negeri Jakarta, Indonesia, cFaculty of Economics, Universitas Negeri Semarang, Indonesia, Email: a*sudiarditha@yahoo.com

This study aims to describe the influence of work culture and integrity on the performance of employers by making decisions as mediation. The population is Indonesian micro, small and medium entrepreneurs with a sample taken by 200 entrepreneurs. Data were analysed using Structural Equation Models (SEM). The results showed a positive and significant fact of work culture and the integration of decision making. They are associated positively and significantly with work culture and integration of employers' performance. The findings of this study suggest the importance of cultural influences on entrepreneurs through more significant decision making, compared to supporting employers through decision making. Future research hopes to further examine the mediating variables of decision making by taking into account other variables in other industrial sectors.  Pages 432 to 449

 

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The Effect of Work Satisfaction and Work Spirituality on Performance through Organizational Commitments: a Quantitative Approach to College Lecturers in Ternate, Indonesia

Zainal Abidin Marasabessya*, Subagyo Adamb, Cholichul Hadic, aPostgraduate School, Universitas Airlangga, Indonesia, b,cUniversitas Airlangga, Indonesia, Email: a*zainalm59@gmail.com

The study aims to test the impact of job satisfaction on performance, the influence of workplace spirituality on performance and the implementation of organisational commitment integration on the effect of job satisfaction on performance as well as test the organisational commitment to the influence of workplace spirituality on performance. The object of this research is the teaching staff in the State College in Ternate City. Data collected using questionnaires, distributed to employees working at public universities in Ternate, namely IAIN and Unkhair. There were 340 questionnaires successfully collected and analysed using Structural Equation Model (SEM) to test the hypothesis with the AMOS application and to determine whether the influence of mediation was used using the Sobel Test. The results of this study show that job satisfaction does not affect performance while working spirituality has a positive effect on employee performance.  organisational commitment to affect the positive influence of job satisfaction on employee performance and organisational commitments significantly metabolised the positive influence of working spirituality on employee performance. Pages 433 to 449

 

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Exploring the Level of Managerial, Political, Academic, Economic and Social Empowerment Among Women in Saudi Arabia

Maleeha Mohammed Zaaf Al-Qahtania, Tarek Tawfik Yousef Alkhateebb, Haider Mahmoodc*, Manal Abdalla Zahed Abdallad, Ghada Shihata Ebrahim Mawade, Maha Ahmed Hussein Alkhatibf, aCollege of Education, Prince Sattam bin Abdulaziz University, Al-Dilam 16213, Saudi Arabia, b,cCollege of Business Administration, Prince Sattam bin Abdulaziz University, Al-Kharj 11942, Saudi Arabia, dAssociate Professor of Curriculum and Teaching Methods, Prince Sattam bin Abdulaziz University, Al-Kharj 11942, Saudi Arabia, eAssistant Professor of Educational Technology and Information, Prince Sattam bin Abdulaziz University, Al-Kharj 11942, Saudi Arabia and Ain Shams University, Egypt, fAssistant Professor of Educational Psychology (development), Prince Sattam bin Abdulaziz University, Al-Kharj 11942, Saudi Arabia, Email: c*haidermahmood@hotmail.com

Women empowerment supports sustainable development by using hidden and under-utilised potential. The present research estimated the perception-based level of managerial, academic, economic, political and social empowerment among women through a well-structured questionnaire. The Cronbach Alpha test corroborated the reliability of each item in the hypothesised women empowerment dimension. We corroborate the satisfactory level of women empowerment in all hypothesised dimensions as per the perception of the respondents. The highest average score is found for social women empowerment. It means that the social empowerment of women played the greatest role in empowering Saudi women. At the second rank is academic empowerment and the third is economic empowerment. Thus, economic empowerment and academic empowerment play a significant role in empowering Saudi women. The lowest average mean is found for political empowerment. Hence, the political domain needs to provide women rights through political participation and processes. Pages 450 to 465

 

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The Determinant of Customer Retention on Rural Credit Banks: Evidence from Indonesia

Ridho Bramulya Ikhsana, Lianna Wijayab, Listya Ayu Saraswatic, Andrianto Susilod, a,b,c,dManagement Department, BINUS Online Learning, Bina Nusantara University, 11530 Indonesia, Email: aridho.bramulya.i@binus.ac.idblianna.wijaya001@binus.ac.idclistya.saraswati@binus.ac.iddandrianto.susilo001@binus.ac.id

Customer retention in rural credit banks is key for a bank beating the competition for credit distribution. This study discusses how to improve customer retention performance by identifying the Customer Orientation of Service Employees, which is mediated by satisfaction and intention to act. The questionnaire was administered to 400 customers from rural bank offices in Jakarta, Lampung, and Banten for three months (January–March 2019). The result of the study indicates that to build and keep rural credit  customers in Indonesia, the bank must be focused on the behaviour of customer-oriented employees because employee behaviour in delivering service has positive effects on customer satisfaction and behavioural intentions. Pages 466 to 485

 

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The Territorial Principles in Islamic Criminal Law: Should A Non-Muslim Be Punished?

Nurdin Bakria, aPostgraduate and Research Program, State Islamic University (UIN) Ar-Raniry, Head of Study Program of Quran and Tafseer, Associate Professor of Quran and Tafseer, Jl. Syeikh Abdul Rauf, Kopelma Darussalam, Banda Aceh, Indonesia, Email: anurdinpanggoi@ar-raniry.ac.id

The legal substance regulated in Aceh Qanun (Bylaw) Number 6 Year 2014 concerning Jinayah Law includes Khalwat jarimah. Article 23 paragraph (1) of the Qanun Jinayah Law stipulates: “Every person who intentionally conducts a khalwat jarimah is punishable with a maximum uqubaah ta’zir of 10 (ten) whips of canning or a maximum fine of 100 (one hundred) grams of pure gold or an imprisonment of no more than 10 (ten) months. The Jinayah Law Qanun in Aceh is enforced based on territorial principles. Article 5 of the Jinayah Law Qanun states that the Bylaw applies to every Muslim breaking those Bylaw in Aceh. The Problem is when non-Muslim breaking those Bylaws. Interpretation has appeared in this case. The interpretation of some cases have expanded beyond the bylaw itself, tending to infringe upon justice for non-Muslims. Pages 486 to 504

 

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Legal Issues in Relation to Product Liability Defences in Malaysia under the Consumer Protection Act 1999

Muhammad Hafiz Mohd Shukria*, Rahmah Ismailb, Ruzian Markomc, aFaculty of Economics and Business, Universiti Malaysia Sarawak, bFaculty of Law, Universiti Kebangsaan Malaysia, Email: a*msmhafiz@unimas.my

Under product liability law in Malaysia, a manufacturer, producer, or seller can be held liable for any injury or property damage suffered by the consumer or third party as a result of a defective product. However, strict civil liability under product liability laws and its defences have been a subject for debate due to its legal impact on consumers. This study aims to analyse the types of defences available in law that can be applied by the defendant in product liability cases. This doctrinal study focuses on the legal provisions available in consumer law pertaining to strict civil liability. The data was gathered and analysed by way of content analysis and critical analysis of legal sources. The findings, mainly based on a study of the relevant statutory provisions and court cases, indicate that there are several contentious legal issues regarding the application of defences under product liability law. It is proposed that better defence alternatives under product liability laws should be formulated and this can be an area for future research in order to provide solutions to the problematic issues that currently exist in this area of law. Pages 505 to 515

 

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The Impact of Applying the E-learning System to Improve the Quality of University Education: An Applied Study on Jordanian Universities

Laith Abdullah Alqhaiwia, aDepartment of Business Administration, Faculty of Economics and Administrative Sciences, Email: alqhaiwi@zu.edu.jo

The present study aimed to identify the impact of applying e-learning systems to improve the quality of university education in Jordan. The study’s population consisted of all the faculty members who work at Jordanian universities. The convenience sampling method was used for selecting a sample. The final sample consisted of 120 faculties members. To meet the study’s goals, a questionnaire was developed, based on the literature and studies that shed a light on the e-learning system. The reliability and validity of the study’s questionnaire were measured. A 0.814 total value of Cronbach Alpha coefficient was calculated. Several conclusions were made. For instance, it was found that: (1) The overall mean of applying the e-learning system dimensions (i.e. the extent of employing computer skills and e-learning tools) is high. That means that the faculty members at Jordanian universities have positive attitudes towards these dimensions. That indicates that the application of these dimensions is high from the respondents' perspective. (2) The application of e-learning system dimensions has a statistically significant impact at the statistical significance level of a (= 0.05) on improving the quality of university education in Jordan. These dimensions are: the extent of employing computer skills and e-learning tools. Based on the previous results, the researcher recommends holding training courses and workshops for faculty members to improve their skills in applying the e-learning system in the teaching process. Such courses and workshops should promote knowledge about its use. Pages 516 to 537

 

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The Implementation of Arabic Vocabulary Learning Using Student Worksheets and Independent Dictionaries

Mohammad Samsul Uluma, aUniversitas Islam Negeri Maulana Malik Ibrahim Malang, Indonesia, Email: amsam.uinmaliki@gmail.com

Arabic vocabulary is an essential role in students’ reading success. Yet, many students experienced some failures in reading competency. This study, therefore, investigated the implementation of arabic vocabulary learning using student worksheet and independent dictionary. The study used quantitative approach. The study was conducted at an elementary school where located at East Java, Indonesia. The study samples were 25 students. Data were collected through a test and a questionnaire. The result of the study showed that there was a significant increase in the result of the pre-test showing an average value of 25.6 and post-test showing an average value of 83.36. Students were able to interpret Arabic texts independently without having to see the meaning of vocabulary in the dictionary. The study imply that teachers should consider the use of student worksheet and independent dictionary in the Arabic classroom in order to develop students’ proficiency of Arabic vocabulary, especially reading competency. Pages 538 to 548

 

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Synthesising a Blended Learning Model with Problem Based Learning for Improving the Computational Thinking of Junior High School Students

Wassana Chachiyoa, Paitoon Pimdeeb, Aukkapong Sukkamartc, a,b,cFaculty of Industrial Education and Technology, King Mongkut's Institute of Technology Ladkrabang, Email: awassana.y@pkru.ac.thbpaitoon.pi@kmitl.ac.thcaukkapong.su@kmitl.ac.th

This study aims to synthesise Problem-Based Blended Learning (PBBL) to improve the computational thinking of junior high school students and evaluate the suitability of PBBL for improving computational thinking. The respondents included 10 experts in computers, digital technology, learning management, and research. The research tool was a suitability assessment form for learning. A group discussion was used to collect data. Mean and standard deviation were used to analyse the data. The research study shows that PBBL for improving the computational thinking of junior high school students consists of five important modules: instruction module, content module, student module, problem-based learning (PBL) module, and assessment module. The elements of PBBL for improving the computational thinking of junior high school students was carried out with a focus group discussion by experts and remained unchanged. The experts agreed on its suitability at the highest level. Therefore, PBBL can be applied for promoting and improving the computational thinking of junior high school students. Pages 549 to 562

 

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Can Consumer's Brand Love Mediate the Influence of Brand Trust and Brand Loyalty? A Study of Indonesian Fashion Related Brands

Ikhtiara Kaideni Isharinaa*, Djumilah Hadiwidjojob, Armanu Thoyibc, Ben-Roy Dod, a,b,cFaculty of Economics and Business, Brawijaya University, Indonesia, dDepartment of Business Administration, National Central University, Taiwan, Email: a*ikhtiara.isharina@gmail.com

Fashion consumer behaviour and brand relationship studies have explained the importance of forming brand loyalty. However, such findings have been inconsistent on the brand trust and brand loyalty relationship. In this study, a model is proposed and developed to address this issue by applying brand love as a mediation variable. In this paper, gender is introduced as a moderation variable to further explain the influence of self-construal differences on the relationship. This study utilises the Partial Least Square to test the hypotheses and to validate the model. The results for the proposed hypotheses indicate some supported findings. The new model is indicated to be applicable by fashion related brand managers in designing an effective marketing strategy and in explaining the consumer brand relationship model in Indonesia. Pages 563 to 584

 

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The Use of Communication Media and the Role of Communication in Farmer Institutions toward Farmers' Capacity Levels in Cocoa Development in Indonesia

Putu Arimbawaa, Kliwon Hidayatb, Edi Dwi Cahyonoc, Yayuk Yuliatid, aAgriculture Extension Department of Faculty of Agriculture University of Halu Oleo, Kendari 93132 Indonesia, b,c,dSocioeconomic Department Faculty of Agriculture University of Brawijaya Malang 65144 Indonesia, Email: aariembawa_kdi@yahoo.combkliwonh@gmail.comcedidwicahyono@gmail.comdyayuk.yyl@gmail.com

The increase in cocoa production is carried out through the introduction of replanting technology with top grafting technology. The implementation of cocoa replanting is determined by the capacity of farmers. The level of farmer capacity is related to the information acceptance from the communication media used by farmers to access information. In addition, the role of communication in farmer institutions as learning media determines the ability of farmers in the implementation of cocoa replanting. The objectives of this study are (1) to analyse the level of use of communication media, the role of communication in farmer institutions and the capacity level of cocoa farmers; and (2) analyse the influence of communication media used by farmers and the role of communication in farmers 'institutions on the level of farmers' capacity in cocoa development. This research is survey research with a questionnaire as a data collection tool. The research location is East Kolaka Regency, specifically the cocoa farmer members of LEMS in 18 villages spread across four sub-districts purposively. 267 farmers were sampled from a total population of 807 farmers through proportional random sampling. Analysis of research data was conducted descriptively and with Structural Equation Modelling (SEM) analysis with the Generalised Structured Component Analysis (GSCA) method. The results showed that: (1) the level of communication media usage by farmers was in the low category, and the role of communication in farmer institutions and the capacity level of cocoa farmers in each category was moderate; (2) the use of communication media and the role of communication in farmer institutions significantly influences the level of a farmer's capacity. The influence of the use of communication media on farmer capacity levels will be stronger through communication in farmer institutions. Therefore, the role of communication in farmer institutions needs to be considered in cocoa development through replanting. Pages 585 to 600

 

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Tax Evasion Ethical Perceptions: Gender, Business and Spirituality Perspectives

Gede Adi Yuniartaa, I Gusti Ayu Purnamawatib*, a,bFaculty of Economic, Universitas Pendidikan Ganesha, Email: agdadi_ak@yahoo.co.idb*igapurnamawati@gmail.com

This comparative study examines the perceived ethics of tax evasion from the perspective of gender, business scale, and spirituality. Questionnaires were used to collect data from 90 entrepreneurs in small and medium scale businesses in the Bali Province. Wilcoxon test was used to test the ethical perceptions of tax evasion based on gender and business. The results showed that there were no significant differences in ethical perceptions between entrepreneurs in small and medium businesses toward tax evasion, and there was no significant difference in ethical perceptions between male and female entrepreneurs. Spirituality comprises the four visions of Hindu-Balinese life contained in Catur Purusa Artha. However, it should be noted that tax policy will be more successful if it is able to touch the hearts of taxpayers, at least the element of spirituality is able to suppress moral hazard efforts. Pages 601 to 616

 

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The Importance of Digital Supervision Infrastructure: Fraud Prevention in Village Governments

Provita Wijayantia, Zaky Machmuddahb, Evy Nurmilasaric, aDept. of Accounting, Faculty of Economics, Universitas Islam Sultan Agung Semarang, Indonesia, bEconomic and Business Faculty of Universitas Dian Nuswantoro Semarang, Indonesia, cCentral Java Facilitator Coordinator, Ministry of Villages, Development of Disadvantaged and Transmigration (PDTT), Indonesia, Email: aprovita.w@unissula.ac.idbzaky.machmuddah@dsn.dinus.ac.idcevynumila@gmail.com

This study aimed to develop a digital supervision infrastructure framework for preventing fraud in village government. Village government manages and is responsible for village funds with the assistance of the village facilitator and supervisor. Village government supervision infrastructure includes district inspectorate auditor, members of village representative bodies, village facilitator, and village government supervision and governance system. This study collected primary data by distributing questionnaires to 156 respondents. The analytical method of this research used Structural Equation Modelling (SEM) with Warp PLS 6.0. The results of this study showed that the function of village supervision and governance system has a positive influence on fraud prevention. However, human resources competency has no effect on the prevention of fraud. The results of this study also showed that information technology utilisation plays a role in moderating human resource competence and village governance on fraud prevention. However, information technology utilisation could not moderate the effect of village government supervision on fraud prevention. The implication of this study is the importance of fraud prevention in village government by using digital/IT supervision infrastructure. Pages 617 to 631

 

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The Transformation of the Arabic Dictionary in Indonesia from the Morphological System to the Alphabetic System and Its Effect on Arabic Language Learning

R. Taufiqurrochmana, aUniversitas Islam Negeri Maulana Malik Ibrahim Malang, Indonesia, Email: ataufiq@uin-malang.ac.id

The growth of the Arabic dictionary in Indonesia begins with the emergence of a morphological system dictionary that refers to Arabic grammar, specifically morphology. This system is appropriate for learning Arabic in traditional pesantren, which uses grammar and translation methods. However, in the mid-90s, the dictionary system transformed with the advent of the Arabic dictionary with an alphabetical arrangement. This new system is considered more comfortable and more practical for learning Arabic, especially for students at the beginner level. This research proves that the alphabetic dictionary system is superior and gets a positive response from dictionary users in Indonesia. Therefore, the alphabetical dictionary system continues to emerge because it is needed, its composition is faster, and its use is easier and more practical for students at the elementary level. For students at the secondary level or students who are studying Arabic grammar, the morphological system dictionary is considered more appropriate because it functions as a medium to practice understanding changes in word forms and morphological rules. Pages 632 to 645

 

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Probing into the Development Communications for Disability Communities in Indonesia

Dhyah Ayu Retno Widyastutia*, Subejob, aUniversitas Atma Jaya Yogyakarta; Extension and Communication Development Study Program, Universitas Gadjah Mada, bExtension and Development Communication Study Program, Universitas Gadjah Mada, Email: a*dhyah.ayu@uajy.ac.idbsubejo@ugm.ac.id

Real development is a development that can affect the improvement of all elements of society, including people with disabilities. The presence of Law No. 8 of 2016 is evidence of the Indonesian government’s commitment to care for people with disabilities. Various public facilities are available to them, but the sensitivity of the community is still low as most people have not used some facilities according to their functions. The community approach becomes a breakthrough to build collegial participation in the development communication process, which includes raising awareness and respecting the existence of disabilities. Indonesia hopes to be able to contribute to the realisation of access equality for people with disabilities. Pages 646 to 664

 

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Factors Affecting the Adoption of FVA: Evidence from Listed Companies in Vietnam

Bui Thi Ngoca, aPhD. Accounting Department University of Labour and Social Affairs, Vietnam, Email: abuithingoc.ldxh@gmail.com

The purpose of this study is to evaluate the adoption of FVA and the impact of factors on the adoption of fair value. The paper uses the analytical framework of previous studies to identify factors affecting the adoption of fair value. Quantitative research methods were applied and data was collected by sending questionnaires to 127 accountants and directors of listed companies. Particularly, binary logistic regression was conducted to investigate the extent of the impact of each factor on the adoption of fair value. The results showed that human resources has the strongest and most positive impact on the adoption of fair value, and that is followed by the benefits of fair value. Difficulties and markets have negative impacts on the use of fair value. The findings contribute to the guiding of applications of fair value in companies and give recommendations to policy makers in establishing a legal framework for accounting in Vietnam. Pages 665 to 689

 

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Factors Affecting Indonesian Millenial Workers’ Engagement with Companies

Setyo Riyantoa, Aris Setyanib, aAssociate Professor, Dr, Economics and Business Faculty, Universitas Mercu Buana, Jakarta, Indonesia, bStudent, SE, M.Si, Doctorate Program, Universitas Mercu Buana, Jakarta, Indonesia, Email: asetyo.riyanto@mercubuana.ac.id,  bsetiyani.aris@gmail.com

Millennials, those born between the years 1982 and 2004, are the dominant generations of the workforce in Indonesia's industries in the coming years. This generation judged as a generation that is relatively difficult to maintain in an organisation even though employee engagement has recognised as having a significant role in driving the performance and productivity of an organisation. However, in some studies, it is known that millennials are heavily influenced by the work environment, in addition to the organisation's well-known brand name and organisational policies in the balancing of work life. This research wants to know whether the working environment, work-life balance, and employer branding affect employee engagement in the millennial generation in Indonesia. This research was conducted in Indonesia, with 285 respondents from the generation of millenials and had a bachelor's degree. The results show that the working environment, work-life balance, and employer branding have a positive and significant impact on employee engagement for millennials in Indonesia. The most significant influence of employee engagement of millennial workers comes from the work environment. Pages 690 to 705

 

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Participatory Management and Essential Demands for Vocational Training Centres in the Southern Border Area of Thailand

Wittaya Katechooa, Malai Tawisookb, Piyapong Sumettikoonc, a,b,cKing Mongkut's Institute of Technology Ladkrabang, Faculty of Industrial Education and Technology, Ladkrabang, Bangkok 10520, Thailand, Email: a*kwintaya@yahoo.com

Technology has been changing the world and today's society and it dominates the transformation of vocational-technical education. Advanced vocational training is vital in producing skilled workers that are needed for the success of a modern workforce in their specific work fields. In the Southern border provinces of Thailand, access to a higher quality of education and the opportunities is slim and slow in progress and further complicated by political disputes. This research studies participatory management and the essential demands for its potential application in vocational training centres in such areas to affect development beneficial cooperative learning processes, curricula, and education outlets by focusing on areas of collaboration, communication, motivation, decision-making, and decentralisation. Pages 706 to 717

 

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Special Effects Spectacle: The Technical Design Effectiveness in Musical Theatre

Hafshizan Hashima*, Khairul Aidil Azlin Abd. Rahmanb, Mohd Kamil Zulkepelic, a,bIndustrial Design Department, Faculty of Design & Architecture, Universiti Putra Malaysia, 43400 Serdang, Selangor, Malaysia, cTheatre Department, Faculty of Film Theatre & Animation, Universiti Teknologi MARA, 40150 Shah Alam, Selangor, Malaysia, Email: a*contactzan@yahoo.com,  bdrkhairulazlin@upm.edu.my,  ckamil_whoopup@yahoo.com

Musical theatre production increasingly becomes the focus in the present across Malaysia with the engagement of the diversity of producers internationally. The variety of the factors behind the musical performances indirectly provides traction and lifting uniqueness towards its spectacle's technical effects. Yet, on that point is less attention was exposed through the theatre production process in the context of technical designing of special effects. This is due to the lack of practitioners that lead to researching on technical for theatre in Malaysia. To this end, research on the special effect's invention done is to examine the technical components and approach in resulting impact of visualisation and conceptualisation. The case study on three musical theatre performances at the national theatre of Istana Budaya - Aladdin the Musical (2007), Puteri Gunung Ledang the Musical (2006) and Cats the Musical (2002), is to help in providing guidelines also solutions in the technical design process for theatre performances. Pages 718 to 734

 

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Human Resource Management and Academic Laboratory Management at Midwifery Academy

Sri Setyowatia, aManagement Education Department, Universitas Negeri Surabaya, Surabaya, Indonesia, Email: asrisetyowati@unesa.ac.id

This paper focuses on human resource management and laboratory management at one midwifery academy. This study used qualitative research through a naturalistic and evaluative approach at Midwifery Academy “Ragil Kuning” Malang, Indonesia.  The informants of this research involved the Director of the academy as well as the employees at the hospital. Data collection were done through observation and in-depth interview validated through triangulation technique, and dependability with the independent auditor. Data were analysed through thematic analysis. This study found that the human resource at the academy employs a small number of staffs with good qualifications, although it needs a change on open recruitments. The hospital, which is a representative education laboratory at the same time, should have better lighting management and good timing schedules. Pages 735 to 750

 

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Performance Management in Non-Formal Educational Institutions

Widdy Endrayantoa, Toho Cholik Mutohirb, Bambang Suratmanc, Sugi Hartonod*, a,b,cManagement Education Department, Universitas Negeri Surabaya, Surabaya, Indonesia, dMathematics Education Department, Universitas Negeri Surabaya, Surabaya, Indonesia, Email: awiddy.17070976009@mhs.unesa.ac.id,  btoho.ditjora@gmail.com,  d*sugihartonounesa@gmail.com

The purpose of this study is to find out how performance management is implemented in two non-formal educational institutions. This study uses a qualitative approach with a type of multi-site case study which uses a single case data analysis and cross-site data analysis by comparing conceptual findings while integrating the cases of two English language course institutions. The results show that there are some aspects not approved by the course head, some others are approved and even supported. The researcher also found supporting factors, obstacles, and the impact of performance management in the course institutions. For this reason, the researcher seeks to provide recommendations and suggestions. For example, an unexpected external obstacle is the case of the Covid-19 pandemic. Then the researchers recommend effective mitigation and support shifting, and give suggestions to scientists, academics and institutions to appreciate and follow up on the phenomenon of the development of the discipline of performance management. Pages 751 to 761

 

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The Improvement of Teachers’ Pedagogical Competence in Recognising Students Characteristics with Neuro-Linguistic Programming (NLP) In Indonesia

Zahrotun Ni’mah Afifa, Nurul Ulfatinb, Ali Imronc, Bambang Budi Wiyonod, a,b,c,dFaculty of Teacher Training and Education, State University of Malang, Indonesia, Email: azahrotun@stituwjombang.ac.id,  bnurul.ulfatin.fip@um.ac.id,  cali.imron.fip@um.ac.id,  dbambang.budi.wiyono.fip@um.ac.id

This study aims to improve teacher’s pedagogical competence in recognising student characteristics in Indonesia through Neuro-Linguistic Programming (NLP) training. The characteristics of the students refer to the Regulation of the Minister of National Education of Indonesia Number 35 Year 2010 concerning Technical Guidelines for the Implementation of the Teacher’s Functional Position and Credit Score which includes six matters. The NLP subjects that are trained are preferences, metaprograms, equation exploration, framing, and neurological level. The method that used is research and development according to Borg and Gall. Initial research was conducted to determine teacher’s pedagogical competence to recognise student characteristics. The population of the study was the teachers of Junior High Schools (SMP) and Public and Private Madrasah Tsanawiyah (MTs) in Surabaya City. NLP training products were developed and conducted in small-scale and large-scale trials. The final results show that NLP training has been able to help improve pedagogical competence in recognising the student characteristics for the teachers of state and private MTs in Surabaya, Indonesia. Pages 762 to 780

 

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Analysis of Implementation of Learning Models through Peer Teaching in the 21st Century on Prospective PE Teachers in Indonesia

Surotoa*, Dwi Lorry Juniariscab, M Ridwanc, Bayu Budi Prakosod, aS3 Sports Science Study Program, Surabaya State University, b,c,dS1 Study Program in Physical Education, Health, and Recreation, Surabaya State University, Email: a*suroto@unesa.ac.id

When experts and practitioners try to develop learning models to improve physical activity of students in PJOK (Health, Sport and Physical Education), the Indonesian government through an updated curriculum provides six learning models that are deemed to be in accordance with 21st-century demands. PETE as a place of study for teacher training and teaching needs to test the functioning of the learning models in PJOK learning. This article seeks to describe the results of testing the six learning models through peer-teaching by prospective teacher students in terms of GPA, teaching skills, and the allocation of student time. A total of 149 students were divided into six groups to implement the six learning models recommended by the government, measured by students' motor engaged time (MET), teacher teaching skills (TS), and GPA. ANCOVA is used to find out the variables that can affect MET. The results showed that the MET ranged from 8.3% to 56.7% of the allocation of learning time, with the lowest MET occurring in the project-based learning model and the highest MET in the cooperative learning model. Meanwhile, the TS ranged from 43.2 to 94.6%, with the lowest score occurring in the project-based learning model and the highest score in the inquiry/discovery learning model. ANCOVA points out that learning models and GPA do not affect the MET, that TS affects MET, and that high TS is followed by MET. It is concluded that the government-recommended model could be implemented for PE and to improve the MET, PJOK teachers need to improve and keep TS high. Pages 781 to 793

 

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The Effectiveness of Prezi and Kahoot! in Preserving the Functional Values of Seblang Rituals

Sugiyantoa, Rully Putri Nirmala Pujib, Bambang Soepenoc, Sumarnod, a,b,c,dUniversitas Jember, Indonesia,

This study aims to identify the effectiveness of Kahoot! and Prezi to keep the values embedded in Seblang rituals intact. This study employed a mix method research design by involving 60 students at the tertiary level. Seblang rituals have functional values in economic, religious, political, socio-cultural and educational aspects. Knowledge of the functional value of ritual Seblang needs to be disseminated for the preservation of local wisdom through the implementation of Kahoot! and Prezi media in higher education. The research results showed that there were significant differences between the experimental classes by applying Kahoot! and Prezi media between the control class and experimental class, as indicated by test results on students' knowledge of the functional value of Seblang rituals. This research yields implications for the development of local cultural tourism tailored for educational purposes. Pages 794 to 807

 

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Causality in English and Arabic: A Comparative Study

Shatha Haleem Alwhana, aTechnical Institute of Baquba, Department of Electrical Technique, Iraq, Email: aShathahaleem@techbaq.mtu.edu.iq

Numerous studies have been conducted on grammatical and semantic structures in the English language, though no systematic or comparative research was done on these structures in both English and Arabic. Accordingly, this study describes the grammatical and semantic structures of the causal verbs in English and Arabic in parallel. This is for the tenacity of determining the asymmetry amongst these structures in both English and Arabic. These dissimilarities certainly make handlers of “English” considering it like a second or a foreign language to compel language mistakes caused by false intervention or regional mistakes caused by the same objective language struggle. This is the main obligation when interpreting from Arabic to English. Pages 808 to 820

 

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Implementation of Stephen Krashen's Theory in Foreign Language Acquisition

Uril Bahruddina, Suci Ramadhanti Febrianib, aUniversitas Islam Negeri Maulana Malik Ibrahim Malang, Indonesia, bUniversitas Islam Negeri Imam Bonjol Padang, Indonesia, Email: aurilbahruddin@pba.uin-malang.ac.id,  bsuciramadhantifebriani11@gmail.com

The determinants of language mastery vary significantly between individuals. The person’s language acquisition determines the skills of lingual production. There are often contradictions between language acquisition and learning. According to psycholinguists, acquisition is possible in the first language only. This contradicts Stephen Krashen’s assertion that acquisition can be obtained for foreign languages. This study examined the implementation of foreign language acquisition at STIBA Ar-Raayah, Sukabumi, based on Stephen Krashen’s theory. It uses a qualitative approach with a case study research design. The data collection included observation, interviews, and documentation, while analysis techniques relied on data triangulation. The results showed that second language acquisition is influenced by proper input and processes such as native speakers, language environment and a good monitoring process. These aspects  agree with Stephen Krashen's theory, which gives maximum output in Arabic acquisition. Pages 821 to 831

 

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“Epitome” Solution to Nahw Instruction: Strategies toward “I’rab Reading” Abilities for Students

Umi Machmudaha, Ahmad Nurcholisb, Yusuf Hanafic, Moh Khasairid, aMaulana Malik Ibrahim State Islamic University, Malang, Indonesia, bTulungagung State Islamic University, Indonesia, c,dState University of Malang,  Indonesia, Email: amachmudah@pba.uin-malang.ac.idbcholisahmad87@gmail.com,        cyusuf.hanafi.fs@um.ac.id,  dmoh.khasairi.fs@um.ac.id

Over  time, nahw (Arabic syntax) instruction has been conducted by traditional means. It used to be the al-qira’ah wa al-tarjamah method that was in use. But today, epitome emerges in the place of such a method. Epitome has been proven able to motivate students and to improve learning efficiency. This work is presented to describe not only the steps to nahw instruction by epitome, but also the factors that support its success. It manifests from the author’s past research at Pondok Pesantren Salafiyah Putri Al Ishlahiyah Malang, in which epitome was implemented in the nahw instruction for the students. Data were collected through observation of the instruction activity, interviews with the teachers, committee members, and students directly involved in the implementation of the epitome medium, and structured interviews with some alumni regarding the benefits of nahw for the community. This work suggests three points. First, with epitome, students have an easier time understanding nahw. Second, the students’ inner motivation has a strong effect on their success in learning nahw, especially in i’rab. Third, epitome not only makes it easy for the students to learn nahw, but also provides them with opportunities to participate more actively in nahw learning, which, over  time, has been regarded as difficult and unstimulating Pages 832 to 849

 

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Entrepreneurial Determinants of Growth of Thai Technology Firms

Anurak Binnuia, aFaculty of Management Science, Suratthani Rajabhat University, Thailand, Email: aanurak.bin@sru.ac.th

It is postulated that innovative deployment of entrepreneurial activities will contribute to a firm’s growth. This paper draws upon the insights on business growth from the entrepreneurship literatures to investigate the impact of the entrepreneurial determinants subsumed under the three key-based factors: entrepreneurship, innovation and firm growth dynamics, on firms’ growth. It generates significant theoretical and practical implications. From a theoretical viewpoint, it expands the entrepreneurship literature by providing a detailed evaluation on the growth determinants from a developing country perspective. From a practical angle, it provides a guideline for policy formulation. Both the qualitative and quantitative methods are used to describe the determinants and test the relationships. The quantitative survey utilised data from 521 young Thai start-ups. The qualitative study comprised interviews with the CEO/owners of seven selected high-tech firms in Thailand. The findings show that the young Thai high-technology firms were similar to firms that had been examined in the literature with regard to their characteristics, innovation and firm growth dynamics, but differed in the utilisation of the key firm-based factors. The findings indicate that the competitiveness of young technology-based firms can be enhanced by developing their critical capabilities to assist the formulation and implementation of appropriate strategies to achieve better performance. Pages 850 to 871

 

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 Guidelines for Accounting Information System Development to Measure the SMEs Performance

Bungon Sawatsuka, aSchool of Management and Information Science, University of Phayao, Thailand, Email: abungons@hotmail.com

This research aim was to study the feasibility of AIS for measuring the performance of Small and Medium-sized Enterprises (SMEs) in Phayao Province, Thailand. A random sample of 321 SMEs was grouped by business types.  267 completed questionnaires were analysed. The results showed the three aspects which the sample used as a guideline for new AIS development. The first aspect was the appropriateness of the business model, the registered capital and the nature of business operations and the cost of new AIS development. System worthiness can be estimated by comparing the system performance and the investment. The second aspect was the suitability of the objective for accounting information usage with the effectiveness of the new developing AIS system, as well as the appropriateness with the readiness, the technical resources required for the AIS development, purchasing and installation of the new AIS system. The third aspect was the appropriateness of the new AIS used for  decision making, compared with the effective use of the developing system, as well as the suitability of technical resources required for the development, purchasing, installation and use of the new accounting information system.  Additional data collection found that the sample group considered the issues and difficulties in the use of existing accounting data, which can be fixed by developing a new AIS. The period used for the system development was to be completed within the specific time frame. This study was able to develop a plan to improve the management system,and to function as a guide in determining the  application  of  the  accounting  information  system  to  be tailored to the organisation. This allows the business to adapt to change, and the process of operating a business is likely to grow further in the future and to gain competitive advantage. Pages 872 to 888

 

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The Logistical, Economic, Tourism and Security Effects from the Laos-China Train Project

Nutchanat Muenchana*, Theerut Muenwongthepb, Prakobsiri Pakdeepinitc, Ausanee Ratsamewongjand, Joompoth Sanitthangkule, a,b,c,d,eSchool of Management and Information Sciences, University of Phayao, Thailand, Email: a*nutchanatlh@hotmail.com

One Belt, One Road is a network linking China with the regions of Asia, the Middle East and Europe; thus, the Kunming–Vientiane train line route is being constructed along with the Bohan–Boten special economic zone that is located a distance of 227 kilometres from Thailand. As a result, the Northern region of Thailand will be impacted by this train route. This study on the effects of the Laos-China Railway Construction Project (Boten–Vientiane section) in  Chiang Rai and Phayao provinces of Thailand has the objectives of examining the opinions of the Lao towards the construction of the railway, the mutual benefits for Thailand and Laos, and the logistical, economic, tourism, and security effects caused by the construction of the Laos–China railway near the areas of Chiang Rai and Phayao provinces. The results of the study indicated that the railway will lead to an increase in the import and the export of goods between countries, which will result from the development of a convenient transportation and logistics system that allows more tourists from China to travel to Laos and Thailand. This will increase employment and the income entering into the country and result in a tourism route linking Chiang Mai and Luang Prabang. The behaviour of tourists may change, such as increased travel by airplane, railway, car, and boat. The results also suggest that Phayao province will be affected in the area of tourism more than other aspects, while Chiang Rai province will be impacted in terms of border trade, exports and imports, and tourism. Pages 889 to 905

 

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Thailand’s Community TV Financing Models: What They Mean in Practice

Phattar Buraraka, aNew Media Communication Department, University of Phayao, Thailand, Email: aphattar.bu@up.ac.th

The objective of this research is to study the sources of income, financing models, and community-based fundraising approaches adopted by community TVs in Thailand, which operate amid  challenging circumstances, such as the struggle to obtain a community broadcasting service license and  financial management; both of which will guarantee a survival of  community TVs.  This research uses qualitative methods, including in-depth interview, observation, and document analysis to examine three community TV prototypes in Thailand.  The results show that it is plausible that community TVs are able to take steps to earn income via community fundraising activities or direct financial support from communities; in fact, these have already happened.  It also finds that there are two financing models adopted by community TV prototypes: 1) the single source of income model and 2) the mixed sources of income model.  They differ because of different fundraising approaches used by each community TV operator.  Financing models significantly affect the sustainability of community TVs’ operations. Pages 906 to 923

 

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The Effect of the Unofficial Sponsorship of a Celebrity Doing a Good Cause on Consumer Responses: An Empirical Investigation

Suchanya Saichanaa, Samart Powpakab, aFaculty of Administration and Management, King Mongkut's Institute of Technology Ladkrabang, Thailand, bSchool of Management and Economics, The Chinese University of Hong Kong, Shenzhen, China, Email: asuchanya.sa@kmitl.ac.th,  bpowpaka@cuhk.edu.hk

This study contributes to the area of corporate sponsorship by proposing and  empirically testing the effect of the unofficial sponsorship of a celebrity doing a good cause, which is a more cost-effective alternative to the official sponsorship of celebrity, on consumer responses towards the unofficial sponsor and its brand. A sample survey was used to collect the data and structural equation modelling was used to analyse the data. Results show that attitudes toward the celebrity is significantly and positively affected by perceived altruistic motive of the celebrity, but not significantly affected by perceived self-benefit motive of the celebrity. Attitude towards the celebrity, in turn, has both a direct and indirect effect (via perceived altruistic motive of the firm, perceived self-interest motive of the firm and perceived quality) on attitude towards the firm, which in turn, positively affects intention to buy the firm’s products. Theoretical contribution, managerial implication, limitations, and future research directions are also discussed. Pages 924 to 946

 

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Household Solid Waste Generation among Urban and Urbanising Communities in Butuan City:  A Comparative Analysis

Breix Michael G. Aguaa, Jan Niño G. Tiniob, a,bCaraga State University, Butuan City, Philippines, Email: abgagua@carsu.edu.ph,  bjgtinio@carsu.edu.ph

The increasing volume of solid waste has been an issue in recent times, not only in the Philippines but also in other countries as well. For Butuan City, local ordinances are made to at least give remediation and intervention for this alarming scenario. In this study, a sample of 427 households using multi-level random sampling was obtained. Stratification of household respondents was carried out across types of a community (urban and urbanising) and income classifications (low, middle and high). The socio-economic profiles of the respondents, including the number of household members, monthly income, and monthly expenditure were obtained. Waste characterisations across waste classifications and waste types were measured weekly. An investigation was also made about  which of the household socio-economic profiles are correlated with the amount of weekly generated solid wastes. Results showed that the total generated solid waste per household is 6.2955 kg per week, including biodegradable, recyclable, non-recyclable and special wastes. Kitchen/canteen waste and plastic film packaging are among the top generated wastes by the households. It was also found out that selling out, putting in trash, reusing and throwing to compost and open pits are the usual means of waste disposal. Across all types of wastes, it is the monthly expenditure that displayed significant relationships. Meanwhile, the monthly income unveiled a significant relationship with the amount of generated recyclable, non-recyclable, and special wastes. Households from urban barangays produce more biodegradable waste than those from  urbanising barangays. Higher volumes of recyclable and special wastes can be produced by the households from the higher-income class, compared to those from the low- and middle-income classes. Pages 947 to 961

 

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 Implementation of Fulfilment of  Education Standards at the School of  Police Officers Formation

Dede Rahayua, Bedjo Sujantob, Nurhattatic, aDoctorate Program Education Management, Universitas Negeri Jakarta, Indonesia, bProfesor Education Management, Universitas Negeri Jakarta, Indonesia, Email: adederahayusuprihatin_9911917016@mahasiswa.unj.ac.id,   bbejosujanto@unj.ac.id,   cnurhattati@unj.ac.id

The purpose of this study is to provide solutions to the fulfilment of educator standards, the implementation of the fulfilment of educator standards and strategies for meeting educational standards. Data collection techniques used in the research are surveys, interviews and documentation. The results of this study are the fulfilment of educator standards, implementation and strategies as well as socialisation at the School of Police Officers Formation. Pages 962 to 976

 

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Amendment to the 1945 Constitution of the Republic of Indonesia as a Solution for the Arrangement of Duties and Authorities of People’s Consultative Assembly in Stipulating State Policy Guidelines

Sunny Ummul Firdausa*, Nur Ghenasyarifa Albany Tanjungb, Rizky Kurniyanto Widyasasmitoc, aFaculty of Law, Universitas Sebelas Maret, Surakarta, Indonesia, bFaculty of Law, Universitas Indonesia, Jakarta, Indonesia, cFaculty of Law, Universitas Sebelas Maret, Surakarta, Indonesia, Email a*firdaussunny@yahoo.com

The amendment to the 1945 Constitution of the Republic of Indonesia has made many changes to the constitutional system in Indonesia, specifically related to the position, duties, and functions of the People’s Consultative Assembly of the Republic of Indonesia (MPR RI). One of the fundamental things in the amendment was the loss of the authority of the MPR RI in drafting the State Policy Guidelines (GBHN). After the removal of the GBHN, the patterns of national development were carried out through the mechanism of long-term development (RPJP), medium-term development (RPJM), and short-term development (RKP), based on the provisions of the 1945 Constitution of the Republic of Indonesia Number 25 of 2004 concerning the National Development Planning System. In its implementation, there are various problems, one of them is that there is no pattern of sustainable and appropriate development between the centre and the regions, so there is an idea to revive the GBHN. The patterns of sustainable development planning through the GBHN can be implemented by giving authority to the MPR RI to prepare it, so the duties and authorities of the MPR RI must be structured. In this regard, the amendment to the constitution is a solution for structuring the duties and authorities of the MPR RI in terms of drafting the GBHN. Pages 977 to 988

 

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 The Dynamics of Politics of Law in the Exchange of State-Owned Assets in an Indonesian Context

Imam Kuswahyonoa, aFaculty of Law, Universitas Brawijaya Malang, Indonesia, Email: aimam.koes@ub.ac.id

The politics of law regulating state and/or region-owned property or assets in Indonesia, particularly exchanges based on the historical dimension of the law, is still colonially inherited legal politics where legal obscurity exists and this can result in the loss of assets and losses for the state. The efforts to overcome the legal problems are the restructuring of political law regulations, determining quality standards for regulations, and establishing an independent, professional, and accountable asset management body. Based on normative legal research combined with socio-legal research methods, in particular applying the theory of access to justice, this study finds a model of how legal politics should be regulated regarding the exchange of state wealth, and rigidly regulated so as not to open multiple interpretations. This would increase access to justice in realising valuable assets for their benefits. It is necessary to establish a national and regional asset management body under coordination with the Minister of Finance, who is responsible for managing state and regional assets in a transparent, accountable, equitable and responsive manner. Pages 989 to 1000

 

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Authority Dualism of Regional Law Enforcement in Indonesia

Abdul Madjida, aFaculty of Law, Universitas Brawijaya, Malang, Indonesia, Email: amajid@ub.ac.id

This paper reviews the regulatory authority of local government regulations (“LGR”) which still leaves problems, namely the dualism of authority between the Civil Service Police Unit and the Indonesian National Police. The review is research based and uses methods of normative juridical with a statutory approach coupled with conceptual and case approaches. The main finding showed that there was obviously overlapping authority in the enforcement of LGR, conducted by the two different government office entities, which is CSPU and INP. This overlapping is due to the legal content of LGR as organic law to regulate the content of laws, sanctions and its enforcement. This resulted in dualism of authority between the INP and the CSPU authority. The authority dualism in local law enforcement resulted in ineffective law enforcement processes. Therefore, it is important to carry out a reconstruction of the provisions of Article 15 paragraph (3) of Law Number 12 of 2011, so that the dualism of authority in law enforcement can be resolved. Pages 1001 to 1010

 

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 Legal Protection of Trade Secrets against Confidentiality Opened in Trial

Dhaniswara K Harjonoa, aMagister of Law, Postgraduate Program, Universitas Kristen Indonesia, Jakarta, Indonesia, Email: adhaniswara_private@yahoo.com

This paper is about the legal protection of trade secrets against confidentiality opened in a trial. Confidential information is intellectual property that must be protected from unauthorised use or disclosure. Trade secrets are classified information in the economic field that have commercial value. This research was done at Universitas Kristen Indonesia with the purpose to find out what is the legal protection of trade secrets against confidentiality opened in a trial. The method of the research used was qualitative research with a descriptive design. The instrument of this research was the researcher by analyzing the secondary data from legal materials, such as regulations, related literature and other legal materials related to trade secret law, proof of law and legal protection theory, and research results qualitatively. The results of this research are: a) ensuring the secrecy of the information in the court, article 18 Law Num. 30/2000 should be strictly applied by the ex officio judge; and b) There must be strictly limited use for those trade secrets whose information is open in court to protect the secrecy. In conclusion, the information in the document must be treated secretly because it is of limited exposure and not for public consumption and by applying article 18 Law Num. 30/2000 the exposure of the secret information is done without causing any damage to its secret nature. Pages 1011 to 1023

 

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Psycho-education for Doctoral Students in Coping with Procrastination in Academics towards Strengthening Career

Rifa Hidayaha*, Elfi Mu’awanahb, aUIN Maulana Malik Ibrahim Malang, Indonesia, bIAIN Tulugagung, Indonesia, Email: a*rifa_hidayah@psi.uin-malang.ac.id,  belfi_muawanah@yahoo.co.id

(1) Academic procrastination often found in doctoral students. Its existence impacts on institution quality, career advancement and also salary of income. Some negative things also impact on procrastination, loss of time and economic loss. By then, this study aims to answer some research questions about the causes of a person experiencing procrastination and how psych education can act as copying procrastination. (2) Methods: experimental design using single-case experimental designs with ABBBA design is implemented, and supported by interviews, documentation, using RSES measurement tools and Psycho education treatment to answer research questions. (3) Results: factors causing the academic procrastination of doctor programs which ideally should be completed in 3-5 years (6-10 semester), but for this single subject can finish in 18 semesters or (9-10 years) due to conflicts with dissertation examiners, poor time amnagement, psychological conditions in the form of low motivation supported by low self-esteem (RSES). Through psycho education, time management sessions, conflict management, and self-esteem improvement of some factors causing procrastination, which is subjected to a year, they can finish a doctoral degree and pass doctoral programs (4) Conclusion: Procrastinations is an academic disease in the world of students which has extraordinary long-term consequences because it is related to human capital investment both short and long term. Because graduation of a person in formal education S1, S2, S3 is very influential on economic sustainability and economic strengthening through employment opportunities and career advancement opportunities that affect the economy in a broad sense in the future. Bettering procrastination will assist people in getting a job and improve one's career, especially in education.  Pages 1024 to 1044

 

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Relationship of Managerial Ability on Going Concern Audit Opinion

Alifia Fitranti Febrianaa, Agus Widodo Mardijuwonob*, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Email: b*agus-w-m@feb.unair.ac.id

This study aims to determine the relationship between managerial ability on going concern audit opinion. The sample used in this study was 372 observations consisting of all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2016 period. The analysis technique used is logistic regression analysis using SPSS version 20. This research documented that managerial ability had a negative relationship on going concern audit opinion, which showed that the higher the managerial ability of a firm, the firm would likely not get going concern audit opinion. This indicates that managerial ability influences the auditor's judgment in providing an audit opinion on the entity's business continuity. The auditor becomes less sensitive to salient financial distress when managerial skills in the firm are categorised as decent. This research can encourage management to improve their managerial ability in decision making so that the firm can maintain its survival from the perspective of auditor. Pages 1045 to 1059

 

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Women Directors on Environmental Innovation with Institutional Ownership as Moderation

Refani Raka Dinaa, Basukib*, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Email: b*basuki@feb.unair.ac.id

This study aims to analyse the relationship between female directors on environmental innovation with institutional ownership as a moderating variable. The sample used in this study were all manufacturing firms listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period totalling 134 observations. Female directors are proxied by the proportion of female directors in firms, while the expense of research and development measures environmental innovation. The analysis technique used in this study is OLS regression analysis with SPSS 21 software. The results of this study indicate that female directors have a positive relationship on environmental innovation, and institutional ownership weakens the relationship between female directors on environmental innovation. This research demonstrates that female directors can assist firms in developing environmental innovations by firms. Pages 1060 to 1077

 

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Internationalisation, Ownership Structure, and IPO Underpricing

Rizky Ananda Putraa, Rahmat Setiawanb*, a,bDepartment of Management, Faculty of Economics and Business, Universitas Airlangga, Email: b*rahmatsetiawan@feb.unair.ac.id

This study aims to analyse the relationship between internationalisation to underpricing initial public offering (IPO) as well as the moderating effect of blockholder ownership and CEO ownership on the relationship between internationalisation to underpricing IPO. The sample used in this study amounted to 175 observations conducting IPOs on the Indonesia Stock Exchange for the period 2008-2018. This study uses an OLS regression analysis method using SPSS 22 software. The results of this study indicate that internationalisation is negatively and significantly related to underpricing IPO. Furthermore, blockholder ownership strengthens the relationship between internationalisation to IPO underpricing, while CEO ownership does not moderate the relationship between internationalisation to IPO underpricing. This finding has implications for firms regarding the right time to start internationalisation to avoid losses caused by underpricing IPOs. Pages 1078 to 1094

 

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Government Connections and Investment

Dea Fahro Tudzurriaha, Chorry Sulistyowatib*, a,bDepartment of Management, Faculty of Economics and Business, Universitas Airlangga, Email: b*chorry-s@feb.unair.ac.id

The government plays a major role in state-owned enterprises (SOEs) accessing external funds, as the government is the majority shareholder in these firms. This study aims to examine the relationship between government connections and investment. The sample of this study consisted of 603 observations from non-financial firms listed in the Indonesia Stock Exchange during the 2014-2016 period. The analytical method to test the hypothesis is carried out by using OLS regression analysis with SPSS 22 software. The results of this study indicate that government connections are negatively and significantly related to investments made by firms. This negative relationship is because the connected firm investment funds come from government injections, so firms become less flexible in investing. This research can be used as material for the consideration of firm shareholders who have a connection with the government in determining investment choices.  Pages 1095 to 1110

 

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Analysing Factors Related to Audit Fees in Good Corporate Governance Award Earning Firms

Muhammad Febriyan Maulanaa, Agus Widodo Mardijuwonob, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Email: b*agus-w-m@feb.unair.ac.id

This study aims to analyse the factors related to the amount of audit fees given by firms to auditors. The sample in this study includes all firms listed on the Indonesia Stock Exchange that received Good Corporate Governance (GCG) Awards during the 2011-2016 period (85 firms). The analysis technique used in this study is OLS regression analysis using SPSS software version 18. The results of this study indicate that the level of corporate governance is positively related to audit fees. This relationship suggests that firms with good governance tend to pay more auditors to obtain good audit quality, intending to preserve the firms’ reputations. The study also found that firm performance, public accounting firm (PAF) size, and firm size were positively related to audit fees. However, the level of profitability is not related to audit fees. This research has implications for firms and auditors in determining the exact amount of audit fees. Pages 1111 to 1126

 

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The Effect of Board Size and Female Directors on Tax Avoidance

Dian Pertiwi Wahyu Anggraenia, Sigit Kurniantob*, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Email: b*sigit-k@feb.unair.ac.id

This study aims to examine the effect of board size and the existence of female directors on tax avoidance. This study uses 370 observations consisting from 114 manufacturing companies listed on the Indonesia Stock Exchange from 2013-2017. The analysis technique used is multiple linear regression analysis with SPSS 22 software. The results of this study indicate that the size of a board of directors is positively related to tax avoidance, which means that the greater the number of directors, the more tax avoidance occurs in companies. Conversely, the existence of a female director is negatively related to tax avoidance, which means that if a company has a female director, it will reduce the amount of tax avoidance that occurs. These results indicate that companies need to pay attention to the appropriate composition of boards of directors to minimise tax avoidance. This research shows that female directors can benefit companies through decision making and policies that can reduce tax avoidance. Pages 1127 to 1141

 

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 Political Connections, CEO Gender, and Audit Fees

Raysta Chrisanta Kandolia, Basukib*, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Email: b*basuki@feb.unair.ac.id

This research examines the effect of political connections and CEO gender on audit fees. 390 observations of publicly listed companies on Indonesia Stock Exchange (IDX) were used for the period of 2016-2017. The ordinary least square regression analysis model was used to test the hypotheses. The results indicate that political connections can positively affect audit fees. Furthermore, political connections could affect audit fees both in above average sized-firms and below average size-firm. However, CEO gender did not affect the determination of audit fees. Pages 1142 to 1159

 

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The Effect of Audit Committee Size, Audit Committee Meeting Frequency, Audit Committee Financial Expertise, and Disclosure of Internal Control of Earnings Management

Rara Fitri Annisaa, Iswajunib*, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Email: b*iswajuni@feb.unair.ac.id

This study aims to determine the relationship between audit committees, the frequency of audit committee meetings, audit committee financial expertise and disclosure of internal control to the existence of earnings management in companies. This research was conducted using 194 observations of companies in the manufacturing sector, which were listed on the Indonesia Stock Exchange during the 2016-2017 period. The analysis technique used is multiple linear regression analysis, using the help of SPSS version 22. The results of this study indicate that the frequency of meetings and expertise of an audit committee is proven to be related to earnings management within the companies. However, the size of an audit committee and the disclosure of internal control have no relationship with earnings management activities. This result implies that companies must pay attention to the qualifications and intensity of meetings of an audit committee to be able to suppress earnings management within companies. Pages 1160 to 1174

 

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The Composition of Boards of Commissioners and Bank Profitability

Umar Faruqa, Rahmat Setiawanb*, a,bDepartment of Management, Faculty of Economics and Business, Universitas Airlangga, Email: b*rahmatsetiawan@feb.unair.ac.id

This study examines the effect of boards of commissioners’ size, the presence of foreign commissioners and the existence of female commissioners on bank profitability. This research was conducted using banks listed on the Indonesia Stock Exchange during 2013-2017. The data in this study was tested using multiple linear regression analysis models. The results of this study indicate that the size of a board of commissioners and the presence of foreign and female commissioners have significant positive effects on the level of bank profitability. This result implies that it is important for shareholders to properly plan the composition of the board of commissioners in order to be able to increase profitability, especially for the banking sector. Pages 1175 to 1187

 

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Concentration of Ownership, Firm Performance and Investor Protection Quality

Yesika Ayu Wardania, Rahmat Setiawanb*, a,bDepartment of Management, Faculty of Economics and Business, Universitas Airlangga, Email: b*rahmatsetiawan@feb.unair.ac.id

The purpose of this research is to test the effect of ownership concentration on firm performance with investor protection quality as a moderating variable. The research sample consists of manufacturing companies listed on the Indonesian Stock Exchange during 2013-2017. There were 302 observations sampled in the research. This research employs multiple linear and moderated regression analysis techniques. Firm performance is the dependent variable of the research. The results of this research confirm the negative effect of ownership concentration on firm performance. Furthermore, we find that investor protection moderates the relationship between ownership concentration and firm performance. The results show that investor protection quality weakens the relationship of ownership concentration to firm performance. The results of this study provide the implications for companies that have a high concentration of ownership. They can improve firm performance through increasing investor protection quality in their firms. Pages 1188 to 1201

 

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Family Control, Profitability, Dividend Payment Rate, and Foreign Ownership Moderation

Muhammad Miqdada, Rahmat Setiawanb*, a,bDepartment of Management, Faculty of Economics and Business, Universitas Airlangga, Email: b*rahmatsetiawan@feb.unair.ac.id

This study aims to determine the relationship of family control to profitability and the level of dividend payments, with foreign ownership as a moderating variable. 399 observations of manufacturing companies listed on the IDX from 2013-2017 are used. This study uses multiple linear regression methods to determine the effect of family control on profitability and the level of dividend payments moderated by foreign ownership. This study shows that family control negatively effects the level of profitability and dividend payments inside a company. Furthermore, a foreign ownership fund is proven to be able to mitigate the negative influence of family control both regarding the profitability of a company and its level of dividend payments. Pages 1202 to 1214

 

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The Effect of Controlling Shareholders on Earnings Management

Debby Silvia Simangunsonga, Ardiantob*, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Email: b*ardianto@feb.unair.ac.id

The purpose of this study is to analyse how controlling shareholders affects earnings management. This study uses observations from 865 firms listed on the Indonesia Stock Exchange during the 2015-2017 period. This study uses the Ordinary Least Square Regression analysis model with STATA 14.0 software. The results found that the entrenchment effect and alignment effect did not have a significant effect on the level of earnings management. This finding shows that controlling shareholders in both the entrenchment effect and alignment effect are not the main factors in determining earnings management. Pages 1215 to 1230

 

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Fraud Pentagon in Detecting Fraudulent Financial Reporting

Intan Lailatun Navilaa, Ardiantob*, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Email: b*ardianto@feb.unair.ac.id

It is mandatory for public companies to issue financial reports that have been audited by external auditors to be presented to the public as evidence and accountability regarding the company’s performance during the year. This study aims to find out whether elements of pentagon fraud – that is, pressure, opportunity, rationalisation, competence, and arrogance – which are then developed into nine variables – financial stability, financial targets, external pressures, ineffective supervision, change of external auditors, change of directors, auditor opinion, frequency of CEO photo appearance, and  politician CEO – significantly influenced the incidence of fraudulent financial statements in the banking and financial sector companies listed on the Indonesia Stock Exchange (IDX) for the year 2014–16. This is a quantitative study that uses secondary data derived from the website www.idx.co.id. The results of the data analysis show that financial stability and the frequency of the appearance of CEO photos in the financial statements significantly influence the incidence of fraudulent financial reporting. Pages 1231 to 1250

 

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Company Type, Asset Structure and Capital Structure Listed on LQ-45 Index

Dias Ali Yunusa, Khusnul Prasetyob*, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Email: b*khusnul.prasetyo@feb.unair.ac.id

This study aims to determine the relationship between company type, asset structure and capital structure for companies listed in the LQ-45 index on the Indonesia Stock Exchange (IDX) for the period 2014–16. The relationship between property and asset structure, and capital structure, is determined using multiple linear regression. Hypothesis testing uses SPSS21. The results show that SOEs have a significant effect on capital structure and that asset structure also has a significant effect on capital structure. The results of the study provide evidence related to the company’s capital structure so that it can be used as a basis for investors and management when making decisions. Pages 1251 to 1261

 

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Gender, Public Accounting Firm Size, Company Size and Audit Fee

Amelia Zulfania, Iswajunib*, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Email: b*iswajuni@feb.unair.ac.id

Audit fee is a pay check received by auditors upon completing their audit service. The audit fee issued by a public accounting firm to employ an auditor is expected to improve management independence. This study discusses some of independent variables that have been used in previous studies: gender, size of public accounting firm and company size. This study aims to determine the relationship between gender, public accounting firm size and company size in relation to audit fee in the companies listed on the Indonesia Stock Exchange (IDX) for the period 2015–16. A quantitative approach has been used in this research and with total sample of 46 companies. This study applies a purposive sampling method and the analysis technique is multiple linear regression This study finds that public accounting firm size and company size have a significant relationship with audit fee. In addition, audit fee is not significantly related to gender. Pages 1262 to 1273

 

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Family Ownership, Good Corporate Governance and Audit Fee in Family Companies Indexed by LQ45

Wiea Putri Anggun Rahmaa, Iswajunib*, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Email: b*iswajuni@feb.unair.ac.id

This study aims to examine the relationship between family ownership and good corporate governance on audit fee in family firms. The researcher analyses family ownership using two proxies consisting of the proportion of family ownership and family members who serve as CEOs, while GCG uses three proxies consisting of the proportion of independent boards, audit committee size and firm size. The method used in this study is the analysis of multiple linear regression methods with a significance level of 5%. The population in this study comprises family companies listed on the Indonesia Stock Exchange (IDX) for the period 2014–16 according to the LQ45 Index. Samples were selected using purposive sampling according to certain criteria that have been determined previously and 12 companies were selected for each period to generate 36 observations. The results of this study indicate the family CEO and the proportion of independent commissioners have a significant relationship to the audit fee, while the proportion of family ownership, the size of the audit committee and the size of the firm have no relationship with the audit fee. Pages 1274 to 1287

 

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Narrow Diversification, Wide Diversification, and Auditor Switching on Audit Quality

Fitri Rachmadinia, Iswajunib*, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Email: b*iswajuni@feb.unair.ac.id

This study aims to analyse the effect of narrow diversification, wide diversification and auditor switching on audit quality. This study uses quantitative data types and secondary data sources to measure the variables studied. The population in this study is non-financial companies listed on the Indonesian Stock Exchange (IDX) for the year 2015-2017 with a sample of 1,055 companies. This study was tested using multiple linear regression analysis so that it requires testing of classic assumptions including normality, heteroskedasticities, and autocorrelation. T- test results with α = 0.05 indicate narrow diversification and wide diversification are related to audit quality, while auditor switching is not related to audit quality. Pages 1288 to 1302

 

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Macro and Institutional Variables with Foreign Direct Investment in Emerging and Developing Countries in Asia

Savira Rizky Aristyania, Wisnu Wibowob*, a,bDepartment of Economics, Faculty of Economics and Business, Universitas Airlangga, Email: b*wisnuwibowo@feb.unair.ac.id

Foreign Direct Investment (FDI) inflows are the largest form of investment and one of the least volatile of all external financial flows. Therefore, FDI is believed to help drive sustainable investment growth in a country. The purpose of this study is to examine and analyse the factors that influence FDI Inflows in emerging and developing countries in Asia for the year 2002-2017. This study uses the Generalised Method of Moments (GMM), the results of the study indicate that GDP growth, inflation, exchange rates, money supply, interest rates, government effectiveness, and political stability have a significant relationship with FDI inflows. Pages 1303 to 1319

 

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Corporate Governance, Ownership Concentration, and Bank Risk-Taking

Harnung Octaviyantia, Chorry Sulistyowatib*, a,bDepartment of Management, Faculty of Economics and Business, Universitas Airlangga, Email: b*chorry.sulistyowati@feb.unair.ac.id

The purpose of this study is to determine the relationship between corporate governance and ownership concentration of a bank in Indonesia. This study uses multiple linear regression models to determine the relationship of independent variables consisting of the proportion of independent directors, the frequency of board meetings, and the concentration of ownership with the bank risk-taking dependent variable. This study uses sample data from annual reports and financial statements of public banks going public during the year 2013-2016. The results show that the proportion of independent directors has a significant positive relationship with the G-ratio and has no significant relationship with total risk. Variable frequency of the board of commissioners meeting has a significant positive relationship with the G-ratio and has a significant negative relationship with total risk. Finally, the concentration of share ownership by the three largest shareholders is positively-related but not significantly-related to the G-ratio, and is significantly negatively-related to total risk. Pages 1320 to 1332

 
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MicroEvo: An educational game to enhance high school students’ learning performance of microevolution

Karnrawee Meekaew and Pratchayapong Yasri*

Institute for Innovative Learning, Mahidol University

Corresponding Email: *pratchayapong.yas@mahidol.edu

Microevolution is a biological concept that explains changes in a genotypic level cumulatively leading to allele frequencies of a population, which can then potentially bring about evolution. Due to its conceptual complexity, several students find this topic difficult to study and hold negative perceptions towards it. This study, therefore, adopted the use of game-based learning to develop an educational game, called MicroEvo which aims to enhance students’ conceptual understanding of the biological concept. A pre-post research design based on a 10-item two-tier test was adopted to demonstrate the effectiveness of the game among 79 high school students in Thailand. The results revealed that the mean score performed by the participants statistically improved from 12.35 in the pretest to 15.39 in the post-test, at a significance level of 95%. Also, an item analysis showed that the percentage of scientifically accurate answers increased from 45.06% to 63.67% after playing the game, while the percentage of misunderstanding reduced from 21.25% to 9.75%. Therefore, this present study points out that the MicroEvo game can be considered as an alternative teaching tool to help promote students’ conceptual understanding of microevolution. Pages 1333 to 1345
 
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Analysis of the Influence of Emotional Intelligence, Organizational Support, Organizational Culture and Intellectual Intelligence on Performance, through Motivation and Organizational Commitment of Teachers at a Private Senior High School, Surabaya

Prof. Dr. H.Teman Koesmono

Lecturer at the Faculty of Business, Widya Mandala Catholic University Surabaya, East Java, Indonesia

Corresponding Email: dfriendkoesmono@yahoo.co.id

This study aims to determine the extent to which performance can be influenced by variables directly or indirectly related. The research topic is the analysis of the influence of emotional intelligence, organizational support, organizational culture and intellectual intelligence on performance with mediating variables of work motivation and organizational commitment on teachers at a private senior high school, Surabaya, East Java. The results showed that the emotional intelligence, organizational support, organizational culture significantly influence work motivation. Also, organizational support, intellectual intelligence, organizational commitment, significantly influence performance. In addition, the results of this study prove that emotional intelligence and organizational culture have no effect on performance. This research is useful for teachers (educators) in their respective regions, especially in Surabaya, East Java. It provides motivation for teachers to pay attention to the variables that can affect their performance. Pages 1346 to 1370
 
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The Effect of Banking Credit Growth and Purchase of Securities Growth on Banking Stability in Indonesia

Adirizal Faruqinataa, Wisnu Wibowob*, a,bDepartment of Economics, Faculty of Economic and Business, Universitas Airlangga, Email: b*wisnuwibowo@feb.unair.ac.id

This study aims to analyse the impact of banking fund distribution activities, banking credit and purchase of securities in October 2014 to March 2018. This study uses the Vector Error Correction Model (VECM) method. In this study the effect of banking fund distribution activities will be related to the banking stability index. The estimation results of the VECM method show that variables credit growth have negative effect and the purchase of bank securities have a positive effect on the banking stability index. The higher the banking stability index shows the deteriorating condition of banking stability. Therefore the higher the rate of credit growth will make banking stability better and the purchase of securities will further worsen the condition of banking stability. Pages 1371 to 1395
 
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Analysis of Forming and Management of Village Owned Business Entities in Cirebon Regency

Harmonoa, Dudung Hidayatb, Ellin Herlinac, Elli Ruslinad, aFaculty of Law, Universitas Swadaya Gunung Djati, Indonesia, bFaculty of Law, Universitas Swadaya Gunung Djati, Indonesia, cFaculty of Economic, Sekolah Tinggi Ilmu Ekonomi Cirebon, Indonesia, dFaculty of Law, Universitas Pasundan Bandung, Indonesia, Email: mashar.crb@gmail.com

This research is focused on the establishment and management of Village-Owned Enterprises in Cirebon Regency and What factors cause the Establishment and Management of Village-Owned Enterprises existence is not yet optimal. This research uses the method of observation in the process of forming and managing establishment and management of Village-Owned Enterprises, it is found that the establishment of establishment and management of Village-Owned Enterprises is not in accordance with the prevailing laws and regulations so that its existence does not function as expected. This is due to the weakness of the Cirebon district government in forming and overseeing policies regarding Establishment and Management of Village-Owned Enterprises. Pages 1396 to 1404
 
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The Monopoly of Capitalism in Achieving the Welfare of Indonesian Democracy

Hasbia, Rahmat Muhammadb, Aryo Dwi Wibowoc, Umi Faridad, Yusriadi Yusriadie, a,bSociology Faculty, Universitas Hasanuddin, Makassar, Indonesia, cPh.D Candidate, Universitas Negeri Makassar, Makassar, Indonesia, dEconomic Faculty, STIE Amkop, Makassar, Indonesia, ePublic Administration Faculty, Sekolah Tinggi Ilmu Administrasi Puangrimaggalatung, Makassar, Indonesia,

The welfare state was a great achievement of civilisation in the 20th century. In this century, the State equips civil rights and freedoms with social rights. That is why democracy and the welfare state must go hand in hand. The welfare state has freedom with millions of people from their various social origins to fight market difficulties and open opportunities in life. Among other things, economic power can identify global competition, free markets, and various kinds of public policies that are oppressive. Market liberalisation demands social and economic resilience of the people so that the tide of the free market does not displace it. The modern economy is not just a slogan, but needs to be actualised to empower the economic capabilities of the lower classes of society. Pages 1405 to 1415
 
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Reconceptualising the Adat Law in Indonesian Legal System

Muhamad Syamsudina, aLecturer of Faculty of Law Universitas Islam Indonesia, address: Jl.Tamansiswa No. 158 Yogyakarta, Email: am.syamsudin@uii.ac.id

This article aims to analyse the development of Adat law in Indonesia. Adat law is a component of the legal system alongside Western law and Islamic law. However, when analysed from the development of study on the concept, it is far behind Western Law and Islamic Law. This condition indicates that Adat law will remain left behind and alienated by the scholars in the future. The results of this study show that the concept of Adat law in Indonesia still refers to the Western law concept of Adat law, thus resulting in the western concept of Adat law. Even though this study has successfully presented the modern concept of Adat law systematically, the result of this study has not been able to reveal and touch the core aspect of Adat law, which is the sense that embodies the cultural values of Indonesia. Thus, there is a need for a new orientation on the concept of Adat law within the framework of National Law Studies of Indonesia. Pages 1416 to 1430
 
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British Agency in Muscat and its Role in Family Disputes of the Ruling Family in Oman (1798-1862)

Bushra Kadhim Odaha, aDepartment of History, College of Education, University of Al-Qadisiyah, Ministry of Higher Education and Scientific Research, Iraq, Email: adr.bushra101@gmail.com

During the eighteenth and nineteenth centuries, Oman was privileged by maritime domination and became a force to reckon with in the Indian Ocean and Persian Gulf. With the expansion of the English East India Company’s influence and control over the Indian subcontinent, the gulf’s importance increased for the company as it was one of the most dangerous routes that led to its property in India, past Oman in particular. Oman represents the key to this route, specifically the city of Muscat and its port, which became a significant centre of British policy because of its strategic position owing to it being Oman's major commercial port. Muscat is the dock that received and shipped cargo via India, the Persian Gulf and the Red Sea. Britain realised that Muscat would be a control centre for other rivals in the Indian Ocean, especially France. This motivated British policy to deepen its relations with Oman via agency, which seemed commercial in appearance. But in its depth, the agency was political and over time it increased its operation through making Oman's local policy. This agency created a fertile atmosphere in which to interfere in family disputes about Oman's local authority and to strengthen its roots in Oman. Therefore, the importance of the paper focuses on this point. Pages 1431 to 1441
 
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The Effect of the Hot Seat Strategy on the Achievement and Emotional Intelligence Development of Second-Graders’ in Science

Bushra Khamis Mohammed Al-Alia, aKindergarten Department, College of Basic Education, Mosul University, Mosul, Iraq, Email: annnnnnnnn@umosul.edu.iq

This research aims to know the effect of the hot seat's strategy on the achievement and emotional intelligence development of second-grade middle school students in science. To achieve the goal of the research, two hypotheses were established, and the research was limited to the second intermediate class students in the Nineveh Governorate centre for the first semester of the year (2019-2020). The first hypothesis was experimental and was studied according to the strategy of the hot seat and the other was studied according to the usual method. The equivalence process was conducted for the two research groups in; the students’ age in months, the degree of science subject in the first grade, the average educational level for the parents of students, the educational level of student’s mothers and the pre-test level of emotional intelligence. Achieving the goal of the research requires the presence of two tools, one for the researcher to measure the achievement of the middle and second grade students, and the other used is a measure of emotional intelligence consisting of forty (40) paragraphs. Hoping for the difficulty and the differential strength, the researcher also extracted the coefficient of achievement test achievement using the Kuder-Richardson equation twenty (20), as it reached stability (0.81), while the coefficient of the measure of emotional intelligence reached (0.84) and after statistical data processing using the T-test for two independent samples. The results show that the experimental group outperformed the control in achievement and emotional intelligence. Pages 1442 to 1461
 
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Dialogue in the Poetry of Bushra Bustani

Shaymaa Mohammed Kadhima, aCollege of Education for Human Sciences, University of Babylon,

Dialogism is one of the most important topics in modern and contemporary Arabic poetry, and it has a wide resonance, especially in free poetry. Dialogism gives the poem a dramatic narrative in which the poet expresses an issue. We shall study it through the poetry of the poetess Bushra Al-Bustani, to shed light on the drama of the poem in its poetic texts, in so hoping to access the inner world of the poetess, and to identify a living model that brings us a clear picture of that era; where it was the poetess began, at the end of the sixties of the last century. In other words, she was one of the poets of the seventieth generation. In this study we aim to draw attention to the importance of dialogism in poetry, and to open the door for students to go to this precise destination in studying dialogue, and to understand why the poet resorts to that mechanism in the poem. We have a number of approaches for analysing poems, including rhetorical and technical analyses, starting from the text at first and returning to it lastly in order to achieve a comprehensiveness that leads to the desired significance of the text. Pages 1462 to 1478
 
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The Dominant Feature of Meta- Poetry in Iraqi Contemporary Poetry: A Fundamental and Textual Study

Nahidha Sattar Obaida, aUniversity of Al-Qadisiyah, College of Arts,

This study’s hypothesis is based on a textual phenomenon in Iraqi contemporary poetry that has roots in the ancient Arab poetic corpus, and is referred to as meta-poetry. Meta-poetry means the phenomenon which the poet mentions in the choice of text vocabularies, poetry terminologies and other similar terminologies like rhetoric, grammar, morphology and prosody. Moreover, the poet refers to his or her suffering during writing, and other poets' names, to which the poet turns for expressing certain themes in life, values and emotions in the text, in which part of it is dedicated to a poetic narcissism of the poet's world. Eventually, this phenomenon has a linguistic dominance that has psychological, semantic and artistic dimensions, which qualifies it to be the focus of study, research and analysis. The aim is to identify the causes of this phenomenon and why the Arab poet insists on discussing it in his or her text, regardless of the poetic purposes, motives and the impact of mentioning it in the text structure. Additionally, the research aims to search for the old origin of this practice in Iraqi heritage, since it is the first pioneering root in Arabic language. Pages 1479 to 1494
 
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The Effect of Accounting Costs on the Calculated Tax Income: A case study at Al-Fedaa State Company/ Tammuz Factory

Anwer Abbas Nasera, Abdalameer Zamil Latifb, Maliha Jabar Abedc, aDepartment of Accounting College of Management and Economics University of Al-Qadisiyah, Iraq, bDepartment Chemical Engineering College of Engineering University of Al-Qadisiyah, Iraq, cEconomics Department College of Management and Economics University of Al-Qadisiyah, Iraq, Email: aanwer.abbas@qu.edu.iq,  bzamil@qu.edu.iq,  cMaliha.abdul@qu.edu.iq

This research aims to address the knowledge bases of accounting costs and explain their impact on the calculated tax income, where the focus is on following modern methods through which an accurate measurement of the accounting cost can be reached in a way that helps improve both the calculated tax income and the company's returns. A hypothesis has been put forward fundamental to the research, according to which the accurate measurement of accounting costs has a positive impact on the calculated tax income and increases the final net profit of the economic units. The research was applied in the General Redemption Company/ Tammuz Factory, a formation of the Iraqi Ministry of Industry and Minerals, during the fiscal year ending on December 31, 2017. The company follows traditional methods of measuring accounting costs (even though competitors follow modern methods to measure their costs) and therefore there are negative impacts on both the calculated tax income and the final net profit. For the sake of testing the research hypothesis, the case study method was followed by using modern methods for measuring accounting costs, and then explaining their effect on the tax income calculated in the researched company. The research reached a set of conclusions, the most important of which is that the following methods of measuring cost will help provide appropriate and accurate information about the cost of products, as this has a positive impact on the calculated tax income and increases the net final profit. Pages 1495 to 1510
 
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Enlightened Marketing as an Approach to Building Brand Equity: An Analytical Cognitive Perspective

Rounaq Kadhem Hussin Shubera, Ahmed Kadem Abed AL Aboudyb, Zaki Muhammad Abbasc, a,bDepartment of Business Administration - College of Administration and Economic - University of Al-Qadisiyah, Iraq, cAL -Furat AL -Awsat Technical University Technical Institute of Dewaniya, Email: aRounaq.Hussin@qu.edu.iq,  bahmed.abed@qu.edu.iq,  cdw.zky@atu.edu.iq

Creating brand equity in customers’ minds is very difficult for marketing management, since each customer has an individual perception with which to perceive the image of brands. Previous studies have taken numerous steps to improve brand image, while little research has been conducted on the effect of enlightened marketing’s ability to enhance brand image. This current study measures the mediating effect of enlightened marketing on brand image including the mediating effect of brand awareness. The customers who use the brands of Zain Telecommunication Company are the population of the study. The sample size was 105 people. The research uses PLS-SEM techniques to make data analysis. The findings of the study show that there is a positive effect of brand awareness on brand image, of enlightened marketing on brand awareness and enlightened marketing on brand image. Further, the mediation effect of brand awareness between enlightened marketing and brand image is significant. Pages 1511 to 1524
 
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A Study of the Effect of Al-Andalus and Mashriq Bilateral in the Production of Andalusian Creative Prose

Hadi Taleb Mohsen Al-Ajilia, aCollege of Education for Human Sciences/ University of Babylon, Email: ahadi1965.aa@gmail.com

The writers of Al-Andalus have considered al-Mashriq "the eastern part of the Arab world" as a homeland where they displaced from and reflected in the literary imagery of prose. Although the literary heritage of al-Mashriq "the Arabs" was considered as a model of literature, it has been exemplary throughout all the ages of Andalusian literature. The development of these cultural relationships between al-Andalus and al-Mashriq during the different ages of literature has a great effect in prose. The eastern part of the Arab world "al- Mashriq" was credited on al-Andalus throughout the ages of al-Mashriq culture. Until the late of the 3rd century, al- Andalusians "the Spanish people" started bragging, then begin with literary self-assertion, and they try to make a prose literary identity that concerns them. Then al-Andalusia through its location, geographical, and the social environment has acquired a great value represented by features of Arabic literature as well as the features of Andalus that have acquired from the new home. Intercultural literature between al-Mashriq and al-Andalus is one of the most important features of the late ages of Andalusian literature. Pages 1525 to 1535
 
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The level of administrative skills of public-school leaders in Saudi Arabia in light of the school accreditation standards

Shuaa Saud Alharbi1 and Maha B. Bin Bakr2, 1,2Educational Leadership & Policy Studies, College of Education, Imam Abdulrahman Bin Faisal University, P.O. Box 1982, Dammam, Saudi Arabia. Email: 1shoaa.alharbi@outlook.com, 2mbakr@iau.edu.sa

The purpose of this study was to determine the level of the administrative skills (AS) that public school leaders possess in light to the standards of school accreditation, and to suggest ways to improve such skills from the perspective of school leaders in the city of Madinah in Saudi Arabia. The study utilized a structured questionnaire approach developed by the researchers as a tool for collecting data along with the descriptive technique. The sample of the study included all of Madinah's (315) public school leaders, with a response rate of (70%). The data collected was analyzed using the (SPSS) statistical tool. The main findings of the study indicated that the level of the AS of school leaders came with a degree of (medium); the practices associated with these AS were ranked highest for decision-making, followed by exercising of power, administrative-motivation, independence, while the professional-development ranked least. Overall, the suggested ways for developing the AS of school leaders came with a (high) degree of acceptance among participants. Furthermore, there were statistically significant differences of the responses on AS among the participants based on their educational qualification. The study recommends increasing the empowerment level of school leaders by enhancing their professional independence, and supporting their power and authority practices, and encouraging the decentralization in the decision-making processes at all levels of the educational system. Pages 1536 to 1564
 
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