Civilian Readiness to Adopt E-Filing Services as Preparation for a "New-Normal" in Tax Reporting During the Global Covid-19 Pandemic in Indonesia

Damar Kristantoa, Bani Alkausarb, Yanuar Nugrohoc, Rahmat Yuliawand, a,b,c,dFaculty of Vocational Studies, Universitas Airlangga, Indonesia, Email: adamar-kristanto@vokasi.unair.ac.id, bbani-alkausar@vokasi.unair.ac.id,  cyanuar.nugroho@vokasi.unair.ac.id,  drahmat.yuliawan@vokasi.unair.ac.id

The implementation of e-government faces many problems especially in the field of taxation. The e-filing system itself is still not fully accepted by taxpayers. On the other hand, Covid-19 also has had an impact on tax services. The purpose of this study is not only to explain one's perception in adopting but also to see the readiness of citizens in tax reporting through SPT e-filing in Indonesia. The survey was conducted in several tax service offices in Indonesia. The total sample obtained in this study was 483 respondents. The result shows that the citizen of Indonesia are not ready to accept e-filing because it is still considered confusing and risky. In the future, e-filing tax reporting services will become mandatory, inevitably forcing the public to grow accustomed to using e-filing services as part of the new normal in social life. Pages 1 to 15




Comprehensive Development and Requirements for Economic Success in Iraq: An Analytical Study

Abaas Asfore Laftaa, Abbas Makki Hamzahb, Ahmed Ibrahim Mahdi Alzurfic, a,b,cFaculty of Administration and Economics, University of Kufa, Najaf, Iraq, Email: abbasa.shomary@uokufa.edu.iq, abbasm.hamza@uokufa.edu.iqahmadi.mahdi@uokfa.edi.iq

This study highlights the possibility of achieving comprehensive development in Iraq and the requirements of success for the Iraqi economy through a deductive analytical approach. In spite of negative contracts that were passed in Iraq and the devastation that resulted in the Iraqi economy, there is cause for great optimism in achieving economic renaissance. The results of the study reveal that this optimism is because of a number of components and supports, including the great potential and the existence of a rich natural and human resource base that gives Iraq the ability to achieve a real economic renaissance. In addition, the development of scientific approaches can help in utilising these capabilities and resources. The results also indicate the existence of sincere responsible authorities who are able to mobilise and assemble appropriate plans and policies to achieve the supreme goal of the Iraqi economy, and the need to do this amidst newly industrialised economies away from the dangers of a backward mono economy. Pages 16 to 29




The Implementation of Charity in Islam, Tax, CSR, and Business Usefulness of Small-Micro and Medium Enterprises: A Qualitative Approach

Suwarno Suwarnoa*, Rinawati Rinawatib, Rahmawati Rahmawatic, Widagdo Ari Kuncarad, Probohudono Agung Nure, aDoctoral Program in Economic Sciences, Universitas Sebelas Maret/STIE Purna Graha, Pekanbaru, Indonesia, bSTIE Purna Graha, Pekanbaru, Indonesia, c,d,eUniversitas Sebelas Maret, Department of Accounting, Surakarta, Indonesia, Email: a*suwarnoiai14@gmail.com

This research aims to find out how the implementation of charity in Islam, CSR, and business usefulness conducted by Small - Micro and Medium Enterprises (UMKM). This research uses qualitative methods, conducted on 265 UMKMs as the samples. The findings showed that charity in Islam and business usefulness has been done by UMKM properly and it has positive role. Meanwhile, tax and CSR still had limited implementation levels, plus the usefulness remained the same and had not been considered for the good of the surrounding environment. Pages 30 to 45




Compatibility of the Arabian Nationality Laws with the International Conventions for Protection against the Phenomenon of Statelessness

Sarah Mahmoud Al Arasia, Hisham Hamid Kasasbehb, Alaa Eid Kaabnehc, a,bAssociate Professor of International Law, Al-Zaytoonah University of Jordan - Amman, Jordan, cMaster of Private International Law, Email: adr.arasi@yahoo.com,  bhish_kasasbeh@yahoo.com,   calaailkabnh@gmail.com

The study aimed at identifying the issue of stateless persons in light of international conventions and national legislations. It addressed a global and serious issue that violates the rules of international law and human rights, affecting about 15 million people in the world who are among the most vulnerable groups. The international community recognised the magnitude of this issue and adopted two treaties: the 1954 Convention relating to the Status of Stateless Persons and the 1961 Convention on the Reduction of Statelessness. Despite these efforts, a comprehensive solution has not yet been reached. In order to identify the real reasons behind this issue, especially with regard to adequacy of legislative texts related to the Jordanian nationality to reduce the phenomenon of statelessness, a comparative approach was adopted to compare the relevant international conventions with the legislations of 17 other countries. The study concluded that there are legislative shortcomings in provisions governing nationality in the benchmark countries. The study uncovered a number of legal gaps in the relevant conventions. Pages 46 to 67




Identity and the Wisdom of Vernacular Architecture in Kengtung, Shan State, Myanmar

Kittisan Sriruksaa, Phakdee Tuansirib, aFaculty of Fine and Applied Arts, Khon Kaen University Naimuang Sub-District, Muang District, Khon Kaen, Thailand, bFaculty of Communication Sciences, Prince of Songkla University, Pattani Campus Muang District, Pattani, Thailand, Email: akitisri@kku.ac.th,  bphakdee.tu@psu.ac.th

This article is part of the research on identity and the Wisdom of Vernacular Architecture in Kengtung, Myanmar, supported by Research and Innovation to solve the problems and strengthen the society, community, stability, and quality of life for the people under the Enhancing Science, Technology and Innovation Policies in the 2019 budget from the National Research Council of Thailand. The objective of this research is to analyse the results from the study to show the identity and wisdom of the vernacular architecture in Kengtung, Shan State, Myanmar. The result from the analysis shows that the identity of the vernacular architecture of Kengtung came from the housing style, which consists of two unique characters: the layout, and the structure and materials. These components further categorise the identity of the housing into two characters: the individual and the social characters. The wisdom can be seen in architectural aspects and the adaptation of utility areas within the houses, which reflect the perspectives and the intelligence of the Kengtung people.  Pages 68 to 78




Human Capital Index of Entrepreneur and Performance in Small /Medium Enterprises

M. Farid Wajdia, Liana Mangiferab, Muzakar Isac*, a,b,cDepartment of Management in Economic and Business Faculty, Universitas Muhammadiyah Surakarta Surakarta, Indonesia, Email: afarid.wajdi@ums.ac.id,  bliana.mangifera@ums.ac.id,  c*muzakar.isa@ums.ac.id

The purpose of this study is to analyze the role of the human capital index of entrepreneurs on performance of small/ medium enterprises. The study was conducted in Central Java, Indonesia. The samples included the manufacturing industries. The industries should meet the following criteria: the enterprises are in the manufacturing sector and have operated for a minimum of five years. The samples were 359 manufacturing firms, including food and beverage, handicraft, metal items, and furniture. The estimation of regression OLS was used to analyse the relationship between the aspects of training and small/ medium enterprises' performance aspects. The results showed that the impact of the human capital index of entrepreneurs had a positive significance on improving firms’ performance. Performance was measured from various aspects to find the connection between human resource quality and performance. Measurement of the human capital index covering various aspects of human resources was complemented by its weighting. Pages 79 to 91




The Effectiveness Level of a Training Program of the Jordan Library and Information Association and its Impact on the Development of Human Resources

Omar Mohammad Al- Jaradata, aBalqa Applied University.  Irbid College University- Department of Library & Information Science, Email: aomjar2@bau.edu.jo

This study aimed to identify the level of effectiveness of training programs provided by the Jordan Library and Information Association, as well as to determine the impact of the effectiveness of training programs on human resource development in Jordan Library and Information Association. The study also identifies the impact of personal and job variables among the trainees (gender, age, educational qualification, job title, years of service, the path of the training program, place of training) on the effectiveness of training programs from the perspective of the trainees themselves. To achieve the goals, 120 copies of the questionnaire were distributed randomly to the trainees in the Jordan Library and Information Association. The restored copies were treated by appropriate statistical methods to test the study hypotheses in the light of using the descriptive-analytical survey method. The results have shown that there is a moderate medium level of effectiveness of training programs provided by Jordan Library and Information Association by its various dimensions (trainers, curricula of training programs, keeping pace with technological developments in training) from the perspective of the trainees. The study has informed the participants of the latest studies and research related to the subject of training programs. Subjecting the trainees to a test to pass the training program, and grant the training program certificate according to continuous merit development of training halls, facilities and equipment. Pages 92 to 115




Preserving Sentani Folklore to Promote Creative Economy in Jayapura, Papua

Wigati Yektiningtyasa, Izak Morinb, a,bDepartment of Language and Art, Faculty of Teacher Training and Education, Universitas Cenderawasih, Jayapura, Papua, Indonesia, Email: awigati_y@yahoo.com,  bizakmorin@gmail.com

Sentani tribe Papua is famous for folklore heritages. Unfortunately, those heritages are not recognised by the people, especially the young ones. Besides, Sentani economic life is threatened and needed to be helped. This paper aims at exploring and offering alternative ways of preserving Sentani cultural heritages by focussing on traditional proverbs and bark paintings and use them as economic assets.  Data of proverbs and bark paintings were collected through observation, interviews, transcription, and translation from tribal chiefs, elderly people, bark painters in East, Central, and West Sentani. This writing adopted socio-cultural and socio-economic approaches. The result proposes that by infusing cultural heritages in the forms of arts as media of supporting the creative economy, they can be recognised and appreciated by Sentani young generation and other people in a wider context. The strategy signifies both in socialising Sentani cultural heritages and improving  Sentani economic life at once. Pages 116 to 133




The Influence of a Business Strategy and Organisational Culture on Management Control Systems for Organisational Sustainability

Syafrizal Ikrama, M.Wahyudin Zarkasyib, Roebiandini Soemantric, Nury Effendid, aFaculty of Economic, Widyatama University, b,cDepartment of Accounting –Faculty of Economics and Business Universitas Padjadjaran, dDepartement of Economics and Development Studies, Faculty of Economics, Padjadjaran, Email: asyafrizal.ikram@widyatama.ac.id,  bwahyudin.zarkasyi@fe.unpad.ac.id,  croebiandini@ta-44.com,  dnury.effendi@fe.unpad.ac.id

This study aims to obtain empirical evidence about the influence of business strategy, organisational culture, and company size on management control systems and their impact on organisational sustainability. The research method used is descriptive and verification. The population of this study is credit cooperatives in Indonesia, with a total sample of 156 primary cooperatives. This study uses descriptive and causal-explanatory methods. A  Structural Equation Modeling (SEM) approach with Linear Structural Relationship (LISREL) is used as an analysis tool. The results of the study found that business strategy, the organisational culture had a significant effect and showed a positive direction on the management control system, and the management control system had an effect on the organisation's sustainability. A business strategy and organisation culture have a significant effect and show a positive direction on organisational sustainability. The business strategy has a significant effect and shows a positive direction on the sustainability of the organisation through a management control system, and organisational culture has a significant influence and shows a positive direction on organisation sustainability through management control systems. Pages 134 to 154




Development of a Leadership Competency Framework for Higher Education Institutions in Malaysia

Ismie Roha Mohamed Jaisa, Nordin Yahayab, Erlane K Ghanic, a,bCentre for Leadership Profiling, Akademi Kepimpinan Pendidikan Tinggi, Malaysia, cFaculty of Accountancy, Universiti Teknologi Mara, Malaysia,

This paper presents the development process of a leadership competency framework for higher education institutions to address the issues in identifying competent leaders in the higher education institutions in Malaysia. Using a qualitative and an exploratory case study approach, this paper demonstrates five clusters that need to be included in the leadership competency framework. The five clusters are personal effectiveness, cognition, leading, impact and influence and achievement and action. These clusters subsequently define the competency themes consistent with previous studies. This paper provides understanding on possible alternatives to the existing leadership competency framework in sustaining organisational culture of excellence, consistent with the aspiration of the Malaysia Education Blueprint (Higher Education 2015-2025). Pages 155 to 169




Trust and Networking in Cross Sector Collaboration of Waqf Development and the Mediating Role of Sustainability Practices: Higher Order Models in PLS-SEM

Siti Sara Ibrahima, Abd Halim Mohd Noorb, Shafinar Ismailc, Roshayani Arshadd, Mohd Ali Muhamad Done, a,b,c,d,eUniversiti Teknologi MARA, Malaysia, Email: asaraibrahim@uitm.edu.my,  bdrhalimnoor2@gmail.com,  cshafinar@bdrmelaka.uitm.edu.my,  droshayani@salam.uitm.edu.my,  emohda264@johor.uitm.edu.my

Cross-sector collaboration in waqf development is an innovative strategy that has received much industry attention. The government is also very supportive as it is in line with the national agenda to promote socioeconomic growth. However, not all collaborations have productive results. A successful collaboration is dependent upon the existence and utilisation of resources. Using a higher-model application in SEM-PLS, trust and networking in Resource-Based View (RBV) theory were assessed in this study. A set of questionnaires were distributed to a total number of 160 respondents. The findings of the study showed that trust plays a significant role in the performance of waqf project development in Malaysia between State Islamic Religious Councils (SIRCs) and partners, while networking showed contrastingly. Sustainable practices confirmed their role as mediating variables between trust, networking and performance in this study, thus making the findings more valuable. This study provides insight into the regulator as well as the industry on the critical resources that are needed to efficiently manage collaborative waqf projects with the intention of ensuring socioeconomic growth. Pages 170 to 189




Business Model and Value Creation in a Healthcare Management Setting: The Case of a Malaysian Non-Profit Hospital

Toh Cher Lerta, Zubir Azharb*, School of Management, Universiti Sains   Malaysia, Penang, Malaysia, *Corresponding Author: zubirazhar@usm.my.

This paper explores the type of business model used by a Malaysian non-profit hospital to accommodate its social and commercial goals and to examine the role of its business model in creating value to support its complex healthcare operations. Based on a qualitative research approach of an interpretive case study nature, this paper analyses how the non-profit hospital pursues multiple goals by leveraging on its prevailing business model and the value creation that has unfolded therefrom. The findings of this study suggest that a cross-subsidisation business model has been mobilised in the non-profit hospital to accommodate the social and commercial goals simultaneously within the hospital setting. The findings further suggest that the commercial profit has been used to subsidise and support the social agenda of serving the community. However, this study acknowledges that it is not possible to maintain an equal effort in achieving the two-fold organisational goals (i.e. social and commercial). This study contributes to the management (and accounting) literature in a number of respects. Theoretically, the study has probed into the business model of a non-profit organisation to understand value creation to healthcare management. Practically, the paper has demonstrated complex organisational practices and their associated issues in the healthcare industry in Malaysia, particularly in the hospital setting, which explains the healthcare management role in directing the entire functioning and effective hospital performance. Pages 190 to 209




Ellipsis, Addition and Substitution in the English Translation to Indonesian of the Novel ‘Jojo Moyes Me Before You’

Risnawatya, Yulia Arfantib, a,bUniversitas Muslim Nusantara Al-Washliyah, Medan, Indonesia, Email: arisnawaty@umnaw.ac.id,  byuliarfanti@umnaw.ac.id

This research focuses on ellipsis, additions and substitution in translation. Ellipsis, addition and substitution cannot be avoided in translation. To get good translation results, the three categories above must be done by using translation strategies so that the translation results can be accepted. The purpose of this research is to analyse what types of ellipsis, additions and substitution occur in the novel "JOJO MOYES ME BEFORE YOU", what is the dominant of shifts and the effects of them in translation. This research uses the descriptive qualitative method by observing ellipsis, additions, substitution that occur in the translation in the work of "JOJO MOYES ME BEFORE YOU". This study found a shift consisting of 3 (three) elements by seeing the shift of word, phrase and clause, respectively: elements of addition to the number of words 83 (85.57%) and the number of phrases 17 (l7.52%). Depreciation Element 75 words (77.31%) number 11 (ll. 34%) clause 1 (I, 03%) and Substitution Element Replacing the number of words 21 (21.67%) and Additional Elements indicate the most dominant 85.57%. The impact of the shift in textual meaning has an impact on the expansion of meaning in the Target language. Pages 210 to 220




The Concept of Social Responsibility of Non-Profit Organisations, Based on Al Ma'un Theology

Rismawatia*, Iwan Triyuwonob, Roekhudinc, Noval Adibd, aDoctoral Student, Department of Accounting, Brawijaya University, Malang-Indonesia and Muhammadiyah University of Palopo, Palopo-Indonesia, b,c,dSupervisor, Department of Accounting, University of Brawijaya, Malang-Indonesia, Email: a*risma11@umpalopo.ac.id

The main purpose of the research is to investigate more deeply the social responsibility of Panti Asuhan Muhammadiyah (PAM), using a religious-spiritualist paradigm as a point of view. Although PAM is a religious-based non-profit organisation, previous studies more discuss education, psychological, social, and economics factors. There are no studies that have reviewed the value of social responsibility using spiritual methods. The analysis method uses "heart" as software to filter and analyse data according to Divine guidance. This study finds that faith and taqwa of the PAM administrator will use love and compassion in carrying out his duties. The attitude and actions of these administrators are driven by self-acceptance as khalifatullah for orphans who are ready to protect, educate, regulate and meet their needs. They believe that all activities are a form of worship to God. The findings can be used to deconstruct the concept of social responsibility that has been established, as an effort to increase human awareness of God. Incorporating altruistic values into the concept of corporate social responsibility will make this concept more holistic. Pages 221 to 239




The Effect of Liquidity Risk Management on the Jordanian Financial Sector – The Proxy of Commercial Banks

Thair A. Kaddumia, Qais A. Al-Kilanib, a,bFinance and Banking Science Department, Applied Sciences Private University, Jordan. P.O. Box 166 Postal Code 11931, Amman, Jordan, Email: athair_lion@asu.edu.jo,  bqais_k@asu.edu.jo

The purpose of this paper is to determine the effect of Liquidity Risk Management on the Jordanian Financial Sector, as the success of any financial institution depends mainly on how it forecasts its liquidity needs and that might be through the structure of deposits or the surplus amount that determines performance will be at stake. To analyse this effect, liquidity and performance indicators of 13 listed Jordanian commercial banks were calculated and analysed. Results elucidated that loans to total deposit (L2) portrayed a high adverse impact on operating cash flow per share (OCFS) (-2.535) and no effect on earnings per share (EPS). Quick ratio (L1) was able to explain a positive change in banking sector performance indicators, as results indicated 0.543 on EPS and 2.193 on OCFS. Cash and investments to total deposits ratio displayed a positive impact on both performance indicators with a varying degree of impact (0.212 on EPS and 1.734 on OCFS). Regarding loans to total assets indicator, contemplated a negative low impact on EPS (-0.085) and high negative impact on OCFS (-1.569). As a conclusion, the impact of liquidity risk management indicators was higher on OCFS than on EPS, thus cash basis performance indicators are more relevant than accrual basis indicator to be employed for liquidity risk management strategy. Pages 240 to 253




Translation of Culture-Specific Collocations: An Analysis of their Techniques and Quality from English into Indonesian

Widhiya Ninsianaa*, Trisna Dinillah Haryab, a,bFaculty of Tarbiyah and Teachers Training (FTIK), the State Islamic Institute of Metro, East Metro, Lampung, 34112, Email: awidhiya.ninsiana@metrouniv.ac.id,  btrisnadinillah@gmail.com

This study focuses on analysing translation techniques and quality of culture-specific collocation found in a novel entitled “The Serpent’s Shadow”. Findings of this research found that there are 119 culture-specific collocations. Those culture-specific collocations are classified based on Newmark’s five Cultural Specific Item (CSI) domains (with sub-categories in each). There are 14 techniques used in translating culture-specific collocation. Established equivalent was the most frequently used, while modulation, claque and reduction were the least frequently used. The translator has successfully translated most of the culture specific collocations in the novel. However, some collocations are less accurately or less acceptably translated because the translator used several unsuitable techniques to solve them such generalisation, literal, discursive creation and claque. Pages 254 to 269




The Impact of Earnings Management on Stock Price Crash Risk: An Analysis of Malaysian Firms

Muhammad Haseeba, Nurul Shahnaz Mahdzanb, Wan Marhaini Wan Ahmadc, Saadia Irfand, aPhD Scholar, Department of Finance and Banking Faculty of Business & Accountancy University of Malaya, Kuala Lumpur, bAssociate Professor, Department of Finance and Banking Faculty of Business & Accountancy University of Malaya, Kuala Lumpur, cSenior Lecturer, Department of Finance and Banking Faculty of Business & Accountancy University of Malaya, Kuala Lumpur, dAssistant Professor, NUST Business School National University of Sciences and Technology, Pakistan, Email: ahaseeb171@siswa.um.edu.my,  bn_shahnaz@um.edu.my,  cwmarhaini@um.edu.my,  dsaadia.irfan@nbs.nust.edu.pk

This study aims to examine the impact of earnings management on stock price crash risk (SPCR). This study consists of 8499 firm-year observations of public listed companies in Malaysia for the time period of 2001-2017. This study employs fixed effect regression to check the statistical association between concerned variables. The findings reveal that opportunist managers conceal poor financial performance from investors by earnings management which cause subsequent stock crashes. Moreover, the result from the split sample describe that non-innovative firms are more prone towards SPCR as compared to innovative firms. This indicates that the information environment of innovative firms is more transparent and hence restrict bad news hoarding through earnings management. These results are consistent after using alternative proxy of SPCR and alternative regression model of generalised method of moment (GMM). This study adds in literature by empirically investigating the impact of earnings management on SPCR for non-innovative and innovative firms. The findings of this research have practical implications for investors, asset pricing and risk management. Additionally, the findings are important for policymakers and regulatory bodies to rethink about the monitoring mechanism of public listed firms. Pages 270 to 287




The Existence of Moronene Indigenous Peoples in Hukaea Laea Village, Bombana Regency, Indonesia

Anwar Hafida, Karsadib, Akhmadc, Muhammad Syukurd, Ramlye, a,b,eFaculy Teacher Training and Education, Halu Oleo University Kendari, cFaculty of Economy and Business Muhammadiyah University Makassar, dFakulty Social Science, Makassar State University, Email: aanwarhapide61@gmail.com,   bkarsadi2017@gmail.com,  cakhmad09@yahoo.co.id,  dm.syukur@unm.ac.id,  eramlyfkip@uho.ac.id

Moronene people who inhabited Hukaea Laea village were previously settled in Andoolo. They were forces to move by the Tolaki people at the end of the XVIII century; thus, they isolated themselves from other communities. This research aims to uncover the life efforts of the Moronene indigenous peoples in Hukaea Laea village in maintaining their existence to uphold their ancestral traditions. Data collection is done through observation on subjects’ daily life activities and in-depth interviews with public figures as key informants. Data analysis uses domain analysis and taxonomy. Valid data is obtained from diligent observation, member checking and triangulation. The research findings indicate that since their isolation in Hukaea Laea, the Moronene people isolated themselves and strived to maintain their ancestral cultures, such as: traditional social organisational structure; ritual of opening new lands; agricultural system; ritual to clean the village; and ritual to pay nadzar (oath). Several challenges occurred in 1990s due to the entry of formal education, migrants who looked for agricultural land, and the designation of Hukaea Laea as a national park and cultural tourism destination. The challenges could be overcome through cultural instruments, namely: the role of traditional council; marriage system regulation; heavy cultural sanctions towards eco-cultural; and ecological violence. Pages 288 to 306




Investigation on Work-Life Balance of a Nurse: Antecedent and Consequence

Christien Adriani Karambuta, Umar Nimranb, M. Al Musadieqc, Kusdi Raharjod, aDepartment of Business Administration,  State Polytechnic of Manado, North Sulawesi, Indonesia, b,c,dDepartment of Business Administration, Faculty of Administrative Sciences, Brawijaya University, Malang, East Java, Indonesia, Email: achristkarambut@gmail.com,  bumar_n_fia@ub.ac.id,  cmusadieqfia@ub.ac.id,  dkusdi_ub@yahoo.com

Background: Emotional Intelligence (EI) is required in maintaining work-life balance (WLB). The ability to recognise both  through emotions or feelings, as well as the joy felt during working would encourage nurses to remain working in the hospital and feel happy as they are working. Purpose: This research investigates antecedent and consequence emerged by WLB within the live of nurses in Indonesia. Methods: The study was conducted on 5 private hospitals in Greater Malang, East Java. The selection of those hospitals was done using the multi-stage sampling technique. The sample size was 253 nurses with a response rate of 63%. Data analysis used was the Statistical Package for Social Sciences (SPSS). Result: The result of the research shows that EI influences positively on WLB and work satisfaction. WLB also becomes the mediating variable between emotional intelligence and work satisfaction. Conclusion/Implication for Practise: This finding is in line with Social Exchange Theory, as when an employee believes that their organisation has a commitment to them, they on the contrary also have a commitment to the organisation. The limitation of this research focuses more on the internal side of a nurse, while the focus of WLB is a balance between work and personal life. Therefore, further research needs to input some external factors such as: support from the organisation; the quality of nurse’s work; or the work-life quality of a nurse so that it will be able to describe clearly the concept of WLB. Pages 307 to 325




Factors that Influence a Cooperatives Performance: A Systematic Literature Review

Zaifalaila Zakariaa*, Abdul Rahman Abdul Rahimb, Zaki Amanc, aFaculty of Business and Management, Universiti Teknologi MARA, Shah Alam, Malaysia, bArshad Ayub Graduate Business School, Universiti Teknologi MARA, Shah Alam, Malaysia, cMalaysian Palm Oil Board, Bangi, Malaysia, Email: a*zaifalaila@outlook.my,  baman@uitm.edu.my,  czaki@mpob.gov.my

Cooperatives are widely recognised as a democratically controlled and voluntary joint business. However, limited systematic reviews have been carried out on the factors that influence a cooperatives performance. This has motivated the implementation of this study to analyse the existing literature on factors that influence cooperatives performance by conducting a systematic literature review according to the PRISMA method. A systematic search was undertaken to March 2020. This search identified 26 related studies. As a result of this systematic review, five main themes emerged which are management practices, governance practices, members participation, environment, and policy instrument. This study narrowed the knowledge gap regarding the complexity to identify the suitable factors of a cooperatives performance that matched the dual social and economic objectives of the cooperatives. Although the cooperative sector is facing unforeseeable challenges, this study suggests the profound factors that guide the cooperative’s manager to improve their performance towards future survival. Pages 326 to 348




The Leadership of Small and Medium Businesses in the Industrial Revolution 4.0

A.A. Ngurah Eddy Supriyadinatha Gordaa*, Ida Ayu Oka Martinib, A.A.N. Oka Suryadinatha Gordac, a,b,cUniversitas Pendidikan Nasional, Denpasar, Indonesia, Email: aeddysupriyadinata@undiknas.ac.id,  bdayuokamartini@undiknas.ac.id,  cokagorda@gmail.com

Due to the fast-paced and sophisticated nature of the Industrial Era 4.0, micro and small business leaders are required to keep abreast of the current era. Indonesia is currently in the midst of the 19th pandemic disaster, where the number of sufferers is increasing. Addressing this, the government is providing policies for companies to implement work from home solutions. This is a challenge for leaders to manage their employees to remain productive even though they are working at home. The purpose of this article is to conduct a literature review to find out what kind of leaders can support the small and medium business environment in the era of the Industrial Revolution 4.0. The literature review is conducted to determine the leadership styles in the Industrial Era 4.0. Various information from journals and online news has determined that the leadership style that supports the small and medium business environment (SMEs) in the Industrial Era 4.0 is digital leadership. Digital leadership is very important for SMEs because leaders are required to be able to run business strategies quickly related to digital technology in an ever-changing market. The use of technology enables SMEs to identify markets. Digital leadership can explore how information technology (IT) can be used to help SMEs become more responsive to customer needs. Pages 349 to 364




The Effect of Training on Critical Thinking Skills in Developing Meta-Comprehension Judgments Among Middle School Students

Khaled Ahmed Abdel-Al Ibrahima, aAssistant Professor of Educational Psychology College of Education - Prince Sattam bin Abdulaziz University, Email: ka.ibrahim@psau.edu.sa

This study aims to reveal the effect of training on critical thinking skills in developing meta-comprehension judgments among middle school students in Al-Kharj Governorate, and to determine whether the effectiveness of training differs according to gender. To achieve these goals, the author designed a training program based on critical thinking skills consisting of a total of (30) activities. The sample consisted of (117) male and female students from the first class of a middle school at Al-Kharj governorate, whose ages ranged between (13-14) years. Two schools were randomly chosen, one male and one female. Two classes from each selected school were also chosen randomly. One of the two classes in each school was chosen to be an experimental group and the other was a control one.  The results showed that there are statistically significant differences between the mean of the responses of the experimental group and the control group in the meta-comprehension judgments. This is based on individual experience and judgments based on performance expectations in favour of the experimental group. The results also indicated that the training program is highly effective in developing meta-comprehension judgments, and that there are no statistically significant differences between the means of male and female responses in developing meta-comprehension judgments based on the experience of the individual. It was found that there were differences between the means of male and female responses in developing meta-comprehension judgments, which is a statistical indication of judgments based on performance expectations for females. Pages 365 to 384




Analysing War Experiences of Combat Soldiers in the Marawi Siege using Field Theory

Christoper F. Sasota, aUniversity of Perpetual Help System-GMA Campus, GMA Cavite, Philippines, Ateneo de Manila University, Quezon City, Metro Manila, Philippines, Email: achristopersasot@gmail.com,

This study presents a perspective for the analysis of war experiences, particularly through the war soldier’s habitus.  Bourdieu’s Field theory, will help in understanding the factors that affect survival through the concepts field, cultural capital and habitus.  Habitus, in particular, will focus on the psychosocial aspects of the soldiers. Data comes from three combat soldiers who have private as ranks and were currently deployed in Marawi City. They were part of the first batch of reinforcement sent to rescue soldiers who were ambushed by the extremist group. The study emphasises the way in which the cultural capital, power relations, and dispositions that forms habitus represented war experiences and affected the practice of killing, and survival. Pages 385 to 401




Global Financial Crises 2007-09 and the Performance of Islamic Banks in Pakistan

Ali Burhan Khana*, Abdelkader Alghorbanyb, Tria Djihadc, Nesba Messaoudad, Nazima Ellahie, a,cPhD. Scholar, School of Economics, Finance and Banking University Utara Malaysia, Malaysia, bPhD. Scholar, School of Accountancy University Utara Malaysia, Malaysia, dAssociate Professor, Faculty of Economics, Commercial Sciences and Management Sciences University Mohamed khider, eAssociate Professor, Department of Economics and Finance Foundation University Islamabad, Email: a*aliburhan963@gmail.com,  bKalghorbany@gmail.com,  ctriadjihad@gmail.com,  dmessaouda.nesba@univ-biskra.dz,  enazimaellahi@fui.edu.pk

The aim of this study is to analyse the impact of the Global Financial Crisis of 2007-09 on the performance of Islamic banks licensed to operate in Pakistan. For that purpose, the sample of 5 full-fledged Islamic banks operational in Pakistan was collected from the year 2006 to 2018. In addition to the GFC, two firm specific variables (size and leverage) and two macro-economic variables (inflation and economic growth) were used as control variables in this study. The empirical analysis was performed with the help of Fixed Effect Model (FEM). In the light of the results, it was found that the performance of Islamic banks in Pakistan was not influenced by the Global Financial Crisis (GFC). In terms of control variables, a positive impact of Islamic banks’ size was found on their performance. Overall, it is concluded in this study that Islamic banks in Pakistan did not show any response towards the global financial crisis of 2007-09. Pages 402 to 413




How Women in Science can Boost Women’s Entrepreneurship: Review and Highlights

Saad Darwisha, Safeya Alzayedb, Umair Ahmedc, aKingdom University, Bahrain, bArabian Gulf University, Bahrain, cArab Open University, Bahrain, Email: asaad.darwish@ku.edu.bh,  bsafya_alzayed@hotmail.com,  cumairahm@gmail.com

Men and women have equally contributed towards the development in the Arab community across various fields of science, innovation, and other aspects of society. However, less is known and highlighted pertaining to the role of women in this regard. Thus, the current work has attempted to recognise the role of Arab women in science and other connected fields. The study sheds light on the various aspects of women`s contribution in the Arab community and how it has been vital in harnessing the Arab societies in an overall manner particularly in connection to entrepreneurship. This research has employed the general social survey methodology because it will help obtain precise results on current situations. The research used historical approach as a follow-up to the phases of the role of women in science. The results of the study showed that Arab women are active in different fields of science, which resulted in boosting entrepreneurial activities. The study reached some recommendations, most importantly to help guide policy makers on ensuring more objective plans and actions at the national level to enhance women’s entrepreneurship. Pages 453 to 470




When Criminal Liability Leads to Political Parties in Criminal Acts of Corruption in Indonesia

Maria Silvya E. Wanggaa*, Barda Nawawi Ariefb,  Pujiyonoc, aFaculty of Law – Trisakti University, Jakarta, Indonesia, b,cFaculty of Law Diponegoro University, Semarang, Indonesia, Email: a*maria.s@trisakti.ac.id

This paper discusses criminal liability of three parties in Indonesia, namely the Democratic Party, the Prosperous Justice Party, and the Party of Functional Group. The three political parties committed criminal acts of corruption through their administrators or organs. This research used socio-legal methodology. The question is which theory can be used to hold the three parties? There are two theories that I used, namely identification and vicarious theory. The results are the Democratic Party and the Party of Functional Group Case could be applied based on the identification theory and vicarious liability theory. And then, with the Prosperous Justice Party, identification theory could be used. The types of criminal sanctions against the three political parties were payments of compensation for the proceeds of the criminal act of corruption. Pages 471 to 487




Vocabulary Threshold for the Comprehension of Malaysian Secondary Engineering Texts as Compared to the Non-Engineering Genres

Y.J. Nga*, S.T. Chongb, S. Thiruchelvamc, M.F. Chowd, J. Karthikeyane, a,b,c,dUniversiti Tenaga Nasional, Selangor, 43000, Malaysia, eVellore Institute of Technology, Tamil Nadu, 632014  India, Email: a*yujin@uniten.edu.my

Learning technical content like engineering subjects using English could be overwhelming to secondary school learners whose English is a second or foreign language. The success of context understanding or text comprehension is often related closely to the vocabulary size of the learners and the extent of lexical coverage of the intended materials in terms of word families. The objective of the current study is to assess the required vocabulary size for the comprehension of engineering texts measured in the percentage of lexical coverage as compared to those of other disciplines at the secondary level. The study shows that all the engineering materials needed at least 10,000 word families’ threshold to reach 95% coverage which is much higher as compared to the others.  It is implied that the engineering texts require a larger vocabulary size for students to cope with understanding the texts. Thus, teachers who need to teach English for Engineering Purposes (EEP) should prepare pedagogically to cater to students’ vocabulary needs. Pages 488 to 504




Metaphors of Flood Disaster in Malaysian Media: A Cognitive Metaphor Perspective

S.T. Chonga, Y.J. Ngb*, J. Karthikeyanc, Zalina Mohd Kasimd, a,bUniversiti Tenaga Nasional, Selangor, 43000, Malaysia, cVellore Institute of Technology, Tamil Nadu, 632014, India, dUniversiti Putra Malaysia, Selangor, 43000, Malaysia, Email: b*yujin@uniten.edu.my

This paper examines the metaphors used in media discourses related to flood disasters in Malaysia from 2014-2017 in various media discourses. Flood disaster has become a serious challenge and problem to all Malaysians. The theoretical framework used in this study is Lakoff’s Conceptual Metaphor Theory. The methodological framework is Charteris-Black’s method of analysing metaphors in media discourses. The materials used in this study are news articles from various public media in Malaysia. This paper argues that the media used metaphors to reduce the anger and impact of the citizens. Besides, the metaphors are used to ingrain the idea that flood is not man-made but the wrath of Mother Nature. The conclusion of this article is to present the way media portrays flood disaster to the public. The paper contributes to the gap of the argument in authentic reporting about flood disasters in Malaysian media. Pages 505 to 515




Essential Technicality Aspects (ETA) in Engineering  Language Collocations

Y.J. Nga*, S.T. Chongb, S. Thiruchelvamc, M.F. Chowd, J. Karthikeyane, a,b,c,dUniversiti Tenaga Nasional, Selangor, 43000, Malaysia, eVellore Institute of Technology, Tamil Nadu, 632014  India, Email: a*yujin@uniten.edu.my

In the field of engineering studies or English for Engineering Purposes (EEP), noun compound or technical word collocation pose a significant challenge to learners due to the arbitrariness of the language. Understanding how collocation patterns or noun strings could appear provide more concrete understanding for learners in the engineering discourse community. This study adopts the principle that ‘chunks of language’, which are less predictable than those of idioms, should be identified in order to facilitate better pedagogy. The analysis carried out in this study was limited to the ‘immediate two-word noun compounds or lexical collocation’, believed feasible to the learners. The analysis adopts the frequency-based approach in identifying the meaningful collocations which take the word or lexical coverage of the co-existing words into consideration. In other words, the ‘mechanism’ of how the words work together or co-exist to bring about the meaning is the core emphasis of this study. Pages 516 to 533




The General Principles of Good Governance in Public Services

Eny Kusdarinia, aYogyakarta State University, Yogyakarta, Indonesia, Email: aeny_kusdarini@uny.ac.id

This paper aims at describing the principles of good governance, which were part of nonstatutory Administrative Law in Indonesia. After the reformation era and the fall of the New Order, the principles have been developed as part of a statute of Administrative Law. This paper discusses those principles concerning public service policy in Indonesia. This paper's initial discussion presents the history of the development of those principles in Netherland Administrative Law, which then entered Indonesia. This paper concluded that the general principles of good governance in Indonesia were originally applied in the Dutch parliament. These principles are used as a means of preventive law protection for citizens against the bureaucrats' actions in performing their duties, including public services. Pages 534 to 545




The Role of Creativity and Mediation of Knowledge Management System on Sustainable Competitive Advantages in the Creative Industry

Yanti Mayasari Gintinga, Fransiska Natalia Ralahallob, Harry Patuan Panjaitanc, a,cDepartment of Management, Faculty of Business Institut Bisnis dan Teknologi Pelita Indonesia, bDepartment of Management, Faculty of Economics and Business Pattimura University, Email: ayanti.mayasari@lecturer.pelitaindonesia.ac.id,  bf_ralahallo@yahoo.co.id,  charry.patuan@lecturer.pelitaindonesia.ac.id

There are facts shown that the Knowledge Management System (KMS) is important for business and industries which use tacit knowledge as the main element in their competitive advantage. This research examines the presence of creativity as the major element for the creation of KMS and Sustainable Competitive Advantage (SCA) in VCD companies, and also analyses KMS as the mediator in the relationship between creativity in increasing SCA. This is a quantitative research and uses cross-sectional cohort data. The population of the research consists of owners, managers, and creative designers of the VCD companies in Riau Province, Indonesia. The sampling method uses cluster sampling, with a sample size of 202. Data were collected by the questionnaire as the research instrument, which consists of 40 questions and analysed using AMOS SEM. The results of this research are that creativity can effectively support the creation and implementation of KMS in the business, and KMS in the business influences Sustainable Competitive Advantage. This research found that KMS mediate the relationship of creativity on SCA. Business KMS can be applied by emphasising aspects of knowledge acquisition and knowledge applications, while knowledge conversion and knowledge protection cannot be optimally executed. This research implies that VCD companies need to give independence to produce creativity widely. Creativity as an important element for the creation and implementation of business KMS and will create a significant impact on business SCA. Pages 546 to 564




Writing with the Label POEM:  Forming and Defining a Poem in Creeley and Duncan

Mais N. Al-Shara’ha, aAssistant Professor of English Literature University of Jordan,

Postmodernity is associated with loss, chaos, or the pending-ness of meaning, but postmodernism proposes a local meaning where readers comprehend their own meaning. This paper aims at offering a close-reading to the poetry of two Black Mountain poets: Robert Creeley and Robert Duncan. This paper contributes a study on the Black Mountain poets: Robert Creeley and Robert Duncan. Both poets are generally read through the postmodern deferral of meaning lens; however, this research introduces the underlying literary poetics offered in their poetry. Although Creeley and Duncan offer many contradicting styles of writing, both form and define poetry in the same sense. The researcher offers a thorough analysis of selected poems composed by Creeley and Duncan where comparisons and contradictions are drawn between the two. The outcome of the study attempts to offer a definition for the Black Mountain postmodern poetry, in general, and Creeley and Duncan’s definition of poetry, in specific. Pages 565 to 575




Increasing Performance of Business Projects Through a Management Control Mechanism

Wirawan ED Radiantoa, aAccounting Department, Universitas Ciputra, Surabaya, Indonesia, Email: awirawan@ciputra.ac.id

Entrepreneurship is growing rapidly in developing countries. One of the biggest concerns in entrepreneurship education is about ensuring that the entrepreneurship education functions properly. This study aims to investigate the way universities assess the functionality of the entrepreneurship education. This research uses a qualitative approach and case study strategy. In-depth interviews, documentation and observation are used as data collection methods. Research results suggest that the role of management control is crucial in the success of entrepreneurship education. Management control is not only useful for monitoring business development and supervising students in their attempt to run their business, it can also motivate students to improve the performance of their business. Pages 576 to 591




Individual Learning in Reducing Stress Level and Intention to Leave: Empirical Evidence in Indonesia

Cindy. S Lumingkewasa*, Umar Nimranb, Kusdi Raharjoc, Hamidah. N Utamid, aPoliteknik  Negeri Manado, Manado,  North Sulawesi, Indonesia, b,cDepartment of  Business Administration, Faculty of Administrative Sciences, Brawijaya University, Malang, East Java, Indonesia, Email: a*cindylumingkewas@gmail.com,  bumar_n_fia@ub.ac.id,  ckusdi_ub@yahoo.com,  dhamidahn@ub.ac.id

Numerous research has been carried out to test the effect of individual learning which may increase positive behaviour, however the complexity and individual pressure could cause negative behaviour which would eventually would be harmful to the organisation.  Therefore, the main contribution of this research is to check the effect of the role of individual learning towards stress and especially in reducing the intention to leave. Using modelling analysis of structural equation on 191 samples with a response rate of 52%, The results show that individual learning has a significant negative  influence on stress and intention to leave. Stress has also become the mediation variable between individual learning and intention to leave. The finding is aligned with the job demand-control model, where individual learning is the resource that plays a role in evaluating imbalance between environmental demand and personal capacity in overcoming such demand. The limitation of this research consists of the fact that the data of this research came from the self-report questionnaire, where it increases the possibility of general method variant effects. Therefore, for future research it is recommended that  the learning size is  seen from other sources than the employees involved, such as mentors or supervisors. Pages 592 to 610




Urban and Rural EFL Learners’ Strategies to Alleviate Anxiety

Agung Ginanjar Anjaniputraa, Zuhrul Anamb, Christianti Tri Hapsaric, a,b,cEnglish Department, Universitas Negeri Semarang, Indonesia, Email: aanjaniputragi@mail.unnes.ac.id,  bzuhrulanam@mail.unnes.ac.id,   cchristianti@mail.unnes.ac.id

Foreign language anxiety as an affective factor likely to debilitate and facilitate language acquisition is prevalent amongst EFL learners. Previous studies compared the relationship between learners’ language anxiety from distinct residential areas, but the  comparing anxiety-coping strategies is limited. Thus, this study aims to portray coping strategies experienced by EFL learners in urban and rural areas. Data was  collected through an interview and  questionnaire. The results showed that distinct anxiety-coping strategies such as preparation, relaxation, positive thinking and so on were employed by  learners. However, the resignation strategy was rarely used.  Consequently, it is suggested that English teachers allow students a silent period before they start to be confident enough to speak in English as  forcing them to speak could cause anxiety leading to students’ disappointment about their own performance. Pages 611 to 624




Land Utilisation Conflicts between Customary Law Community and Companies:  A Case Study in North Musirawas Regency of Indonesia

Francisca Romana Harjiyatnia, Muhamad Habibullah ARb, Raden Murjiyantoc, a,b,cUniversitas Janabadra, Email: afr.harjiyatni@gmail.com,  bhabiadvocat@gmail.com,  crmurjiya@yahoo.com

Land conflicts occur as a result of permission granted by the government to  companies to utilise  the land that has been controlled by  customary law communities/indigenous people for a long period.  A company’s land utilisation  indigenous people to lose their land which is their source of life. There are two ways to settle this conflict,  litigation  and  non-litigation.  The Customary Law Community tends to choose the latter.  Therefore, in order to  prevent land conflicts, it is recommended for  companies to use  land through the use or leasing model. Pages 625 to 636




Direct and Indirect Politeness in the Education Environment

Syahfitri Purnamaa*, Burhan Eko Purwantob, Siswadic, Muawanahd, Husni Nasutione, Sophia Fithri Al-Munawwarahf, aIndraprasta PGRI University, Jakarta, Indonesia, bUniversitas Pancasakti Tegal, Tegal, Indonesia, cInstitut Agama Islam Negeri Purwokerto, Purwokerto, Indonesia, dInstitut Agama Islam Negeri Kediri, Indonesia, eUniversity of Paramadina, Jakarta, Indonesia, fUniversitas Muhammadiyah Lampung, Indonesia, Email: a*syahfitripurnama@gmail.com

While  communicating, a person often uses  indirect language to honour the speaker.  Although the inability to speak is universal,  cultural background strongly influences a person’s use of indirect language. The use of  direct language that contains a command verb and asks is a speaker's attempt to make the speaker do something.  This study discusses direct and indirect language courtesy of Court judges. . Qualitative research and, in particular, focus-group interviews generate large amounts of data, which tend to overwhelm novice as well as experienced researchers. The interview took 5–6 hours to transcribe in full, leading to thirty to forty pages of transcripts. A judge is a person who by law is in charge of controlling  court proceedings.  The research   is how  the use of direct and indirect courtesy is completed  by the court judge.  This research is  qualitative  and the judges' conversation was recorded in the  South Jakarta court. The results indicate that in the process of court proceedings,  the Judge uses direct politeness which is marked by  question words: why, when, what, where, what, what interest,  whether, and also uses indirect polite language such explaining something,  asking before doing something,  using  meaningless unclear phrases,  and using  word “please.” The use of language directly and indirectly shows the professionalism of judges in carrying out their duties for the purpose of upholding justice in society. Pages 637 to 652




The Process of Al-Bukhari Fiqh Methodology Development in Islamic Law

Muh. Fathoni Hasyima*, Liliek Channa AWb, Imam Amrusi Jaelanic, Basukid, Aksin Wijayae, Nur Ahidf, a,b,cUniversitas Islam Negeri Sunan Ampel Surabaya, Indonesia, d,eInstitut Agama Islam Negeri Ponorogo, Indonesia, fInstitut Agama Islam Negeri Kediri Indonesia, Email: a*mufah.hasyim@gmail.com

The popularity of al-Bukhari as an expert of hadith is indisputable; he reached the top position,  his name has become a guarantee of  hadith validity; in addition, he is also well known as an expert of Islamic law(faqih). However, his expertise  is often disregarded. In fact, the authority of al-Bukhari in Islamic law reaches its peak as an absolute mujtahid or mujtahid mutlaq. This phenomenon raises some questions: firstly, is al-Bukhari affiliated with one of maddhabs of established Sunni law? When a mujtahid reaches his absolute mujtahid rank, following another methodology is forbidden; there is a need for constructing Fiqh methodology.  Secondly,  does al-Bukhari have his own methodology? An absolute mujtahid has an opportunity to establish his own madhhab which is ordained by its name. The third question is  why is Bukhari’s madhhab unpopular amongst Sunni madhhab? This article explores the fact that al-Bukhari is not affiliated to certain maddhabs, and the methodology formation as well as other factors underlying the failure in the formation of Bukhari’s Madhhab. Pages 653 to 667




Anaemia, STH Infection and Nutrition Status (BMI) are not Correlated with Learning Achievement of Elementary School Students in Rural Areas of  Lampung, Indonesia

Reni Zuraidaa*, Jhons Fatriyadi Suwandib, Betta Kurniawanc, Laila Puspitad, Yogi Kurniae, Ismalia Husnaf, aDepartment of Community Medicine and Public Health, Faculty of Medicine, University of Lampung, Indonesia, b,cDepartment of Mycrobiologi and Parasitology, Faculty of Medicine, University of Lampung, Indonesia, d,eDepartment of Biology Education, Universitas Islam Negeri Raden Intan Lampung, Indonesia, fUniversitas Malahayati Lampung, Bandar Lampung, Indonesia, Email: a*zuraidareni@yahoo.com

Student learning achievement is affected by numerous  factors including nutrition status, haemoglobin rate (anaemia), iodine status, the adequacy  energy and protein which can all affect learning achievement. The prevalence of anaemia in Indonesia is still high. In the primary and middle school age group,  the prevalence of anaemia  was 26.4%. One of the causes of anaemia in children is STH infection. The purpose of this study is to analyse the relationship between anaemia, STH infection and nutrition status against the learning achievement of Elementary School students, which consists of cross sectional research. Research was conducted on 3rd grade students of state primary schools in the rural area of Lampung province,  Indonesia which fulfilled  the inclusion and exclusion criteria. The anthropometric data of Body Mass Index (BMI/age), was  categorised  into normal nutrition (-2 SD<Z<+1 SD), overweight nutrition  (+1 SD<Z< +2 SD) and obesity nutrition status (Z>+2 SD). Anaemic status  was acquired by directly measuring the haemoglobin rate in students’ blood. STH infection was detected by stool microscopic examination using the floatation method. Academic achievement was gained from the annual  average value (even and odd semesters). About 83.8 % of students had normal nutrition status, 15.4% thin and 0.9% fat was found. Students  positively infected by STH were up to 48.7%. The prevalence of anaemia was 40.2%. There was no relationship between anaemic status with STH infection and learning achievement,  STH infection with nutrition status or  nutrition status with anaemic status and learning achievement. Pages 668 to 684




Local Tradition as Sunnah in Malik's Perspective and its Relevance to Islamic Law Development in a Pluralistic Society

Alamsyaha*, A Halil Thahirb, Azharic, Basukid, Suci Hartatie, aUniversitas Islam Negeri Raden Intan Lampung, Indonesia, bInstitut Agama Islam Negeri Kediri, Indonesia, cUniversitas Sembilanbelas November Kolaka, Indonesia, dInstitut Agama Islam Negeri Ponorogo, Indonesia, eUniversitas Pancasakti Tegal, Indonesia, Email: a*alamsyah_pps@yahoo.co.id

In Muslim societies some consider local traditions to be contrary to Islam. This understanding is not in accordance with the conditions of a pluralistic modern society because it can incite a radical and intolerant attitude. Therefore, a model of understanding of Islam must be sought that can bring Islam and tradition together peacefully, as suggested  by Imam Malik bin Anas. In his work, al-Muwatta,’, Malik states that the local traditions of the people of Medina are part of  Sunnah. Thus they  can be made law if there are no other sources of law, such as hadith. In some cases, these local traditions can be stronger and must take precedence over  traditions conveyed by individual sources. Malik's understanding has succeeded in aligning  Islamic law and community traditions  an jointly  realising  benefits. Malik's view is  relevant in the effort to formulate Islamic law as dynamic, elastic and substantive, in accordance with the development of a pluralistic,  society. Pages 685 to 699




An Analysis of Literary Works and Cultural Contents in Foreign Language Textbooks (Russian, French, and English)

Wati Istantia, Anastasia Pudjitriherwantib, Maria Beloborodovac, a,bUniversitas Negeri Semarang, Indonesia, cSaint Peterburg State University, Rusia,

Foreigners need a language book to make it easier for them to learn a second or foreign language and in order to improve their language skills. Literature is considered a hard language study to date, even for native speakers and so there are only a few foreign language books containing literary works. Literary works and cultural contents should have been analysed to prove that literature can serve as a language instructional medium for foreigners. This study relied on the content analysis method to describe the literary works and cultural contents in language books for foreigners, e.g. an intermediate-level Russian book (ASSIMIL Russian B2), a French book (Version Originale 3 Methode De Francais-Livre De Leleve B1), and an English book (Essential English for Foreign Students Book 2). Literary works and cultures can be utilised in the language learning process for foreigners with an intermediate level. Pages 700 to 708




The Impact of Liberalisation of the Financial Sector on Economic Growth in Iraq for the Period 2004-2018

Thamer Abdul Aaly Kadhuma, Fadhil Abbas Kadhimb, aDepartment Soil and Water Resources, College of Agriculture, Al_ Qasim Green University, Iraq, bEconomics Department, College of Administration and Economics, University of Al-Qadisiyah, Iraq, Email: athamerabd63@agre.uoqasim.edu.iq,  bfadhil.Kadhim74@yahoo.com

The goal of this study is to examine the impact of financial liberalisation on economic growth in Iraq by using Johansen Counteraction tests through time series data from 2004 to 2018. This study analyses the effect of financial repression on economic growth in Iraq, and also investigates the elements of economic growth in Iraq. The index of financial liberalisation is applied in the models with the help of the determinants of economic growth which are used according to the economic growth theory of Solow, the Endogenous growth model of Cobb Douglas and the last one is the Export led growth hypothesis. The results show that capital and financial liberalisation has a negative and insignificant relationship, and that financial intermediations and exports have a positive relationship but insignificant relationship between them. Research and development have a negative but significant relationship. Labour has a positive and significant relationship on economic growth which shows that in Iraq labour force plays an important and effective role in promoting economic growth. Pages 709 to 726




The Importance of Production and Operations Management in the Application of Value Engineering Technology and its Role in Improving Product Quality (An Applied Study in a Light Industry Company)

Ban Abdul Khadum Abdul Alia, Khawlah Radhi Athabb, Wissam Abdulkadhum Abdulridhac, aVeterinary Public Health department Veterinary Medicine College University of Al-Qadisiyah, Iraq, bDepartment of Finance and Banking College of Management and Economics University of Al-Qadisiyah, Iraq, cAl-Furat Al- Awsat Technical University Technical Institute of diwanya, Iraq, Email: aBan.abdalalie@qu.edu.iq,  bKhawlah.athab@qu.edu.iq,  cdw.wsm@atu.edu.iq

The research aims to study the knowledge bases of production and operations management and value engineering technology with an indication of the importance of production and operations management in applying value engineering technology and its role in improving product quality. Furthermore, the study aims to clarify how to apply value engineering technology in a manner that leads to improving product quality and at the same time reducing its cost. Two basic assumptions are: (1) The production and operations management can help provide the necessary requirements for applying value engineering technology in companies; (2) The value engineering technology can help improve product quality so that the product is suitable for customer use and conforms to specifications. The standards and criteria established, and the research was applied to a sample of division managers, people, engineers, technicians, accountants and auditors in the Light Industries Company for the financial year ending on 31/12/2019. The statistical methods in combination with the research reached a set of conclusions, the most important of which was that the production and operations management can help provide the necessary requirements for the application of value engineering technology, as this technique can help to improve the quality of the product so that the product is appropriate for customer use. Pages 727 to 743




The Effect of Entrepreneurial Orientation and Network Capability on Business Performance with Government Policy as a Moderation Variable (Study on Export Orientation SMEs in Malang)

Armanu Thoyiba, Daisy Marthina Rosyantib, Ayu Desi Indrawatic, Ana Sofia Aryatid, a,b,c,d Faculty of Economics and Business, Universitas Brawijaya, Email: armanu@ub.ac.id

This article examines the effect of Entrepreneurial orientation and network capability on business performance. This study used a partial least square (PLS) analysis with data from SMEs that are export oriented in Indonesia, specifically in Malang. Entrepreneurship orientation and network capability have a significant positive effect on improving SME business performance. However, government policies do not support entrepreneurial orientation policies and network capabilities in SMEs, resulting in the inability to regulate entrepreneurial orientation policies and network capabilities on UKM business performance in Malang. Pages 744 to 760




Combating Corruption: Challenges of the Royal Thai Police's Anti-Corruption Policy Implementation

Watcharawit Nitiworrarata, Faculty of Social Sciences and Humanities, aMahidol University, Nakhon Pathom, Thailand, Email: aathen4949@gmail.com

Corruption is a global phenomenon which is widespread in many societies including Thailand and particularly among the police personnel. This paper examines the problems and current context of the Royal Thai Police's corruption and the process of implementation of Thai Police's anti-corruption policy. The article also analyses the factors contributing to impeding the success of the implementation of the anti-corruption policy, and the relationship between these overarching factors. The research employed a mixed method technique in data collection and also examined different documents. In-depth interviews of police executives and experts were conducted and a focus group discussion (FGD) with the local people was organised. To assess the suitability and accuracy of structural equations and collected data, the researcher conducted content analysis; exploratory factor analysis (EFA), and confirmatory factor analysis (CFA). Later, to identify the relationship between the factors affecting the implementation of the Royal Thai Police's anti-corruption policy, the research analysed the structural model using SPSS computer software. The findings of the research indicate the dominant nature of corruption that still exists and remains unchanged in the society. Besides, the study found that there might be a rise in police corruption in some areas due to technological and social advancement. The quantitative study identifies that policy and regulatory factors had an impact on the immoral behaviour of police officers although the corrupt behaviour of police officers was not affected by organisational competency factors, personnel factors, human resource management factors, or political, social, and technological factors. Pages 776 to 793




Human Resource Management Influences on Job Attitudes and Operational Efficiency

Dwi Prasetyoa, Tri Joko Raharjob, Joko Widodoc, Ahmad Rifaid, Harianingsihe, Arief Yuliantof, Angga Pandu Wijayag, aPoliteknik Ilmu Pelayaran Semarang, Indonesia, b,c,d,e,f,gUniversitas Negeri Semarang, Indonesia, Email: adwiprasetyo@pip-semarang.ac.id,  btrijokoraharjo@mail.unnes.ac.id,  cjokowidodo@mail.unnes.ac.id,  drifaipls@mail.unnes.ac.id,  eharianingsih@mail.unnes.ac.id,  fariefyulianto@mail.unnes.ac.id,  gapwijaya@mail.unnes.ac.id

The attitude of professionals in the education sector for the rector, lecturer, and educational staff involved in a university is strongly influenced by the management of the human resources division. An approach is needed to manage professionals in the education sector and there is a lack of research concerning the process of approach to human resource management at the university. This article review attempts to  explore the behaviour of educational professionals at the university using Snell's control theory. According to Snell, the leader is able to create specific control choices including behavioural control, input control and output control. The ability of university leaders to be able to manage professional education requires high commitment and cooperation without any unilateral domination which results in the formation of positive behaviour in the education professionals at the university. A higher positive attitude of the education professionals results in more efficient operational costs of the university. Pages 794 to 805




Financial Performance Analysis: Evidence of Retail Trade Companies in Indonesia

Immas Nurhayatia, Endri Endrib, Isak H. Siswantoc, aFaculty of Economic, Universitas Ibn Khaldun, Bogor, Jawa Barat, Indonesian, b,cUniversitas Mercu Buana, Jakarta, Indonesia, Email:aimmasnurhayati1@gmail.com, bendri@mercubuana.ac.id

The research intends to evaluate the financial performance of retail trade companies that have been listed on the Indonesia Stock Exchange through financial reports that have been published in the period 2014 to 2018. The research method used is to compare the financial ratios of companies with similar companies or industries and analyse the development trends of each company over the past five years. Performance analysis used financial ratios consisting of: liquidity, activity, solvency, profitability and the DuPont model. The results of the research for liquidity ratios indicate that on average the industry has decreased the company's ability to meet short-term obligations. For the activity ratio for five years, there has been an increase in efficiency in the use of company assets, while financing sourced from debt has not experienced significant changes. With the ability to decrease liquidity, total debt tended to remain constant and increased efficiency but the company's profitability performance decreased. In addition, the results of the study also showed that although they are members of the same industry group, namely the retail trade industry, there are several companies with a "subsector" group of retail trade in telecommunications products that have ratios far different from the average ratio of the retail trade industry. We suggest that future research be focused on the relationship between financial statement performance and the price of shares traded on the stock exchange. Pages 806 to 825




The Impact of the Board of Directors on the Timeliness of Financial Reporting in the Jordanian Companies Listed in the Amman Stock Exchange

Abdulnaser Ibrahim Noura, Mahmmood Noorb, Mithkal Alqaralehc, Kayed Ab Allah Al- Attard, aProfessor of Accounting, An-Najah National University, Nablus, Palestine, bFaculty of Business -Al- Isra University-Jordan, cFaculty of Economics and Management Science, Universiti Sultan Zainal Abidin,23100, Terengganu, Malaysia, dFaculty of Business -Al- Isra University-Jordan, Email: aa.nour@najah.edu, bMohmoud.noor@iu.edu.jo, cmithkalhmoud@yahoo.com,   dKayed.alatar@iu.edu.jo

The objective of the study is to investigate the relationship between the board of directors (board size, board independence and CEO duality) and the timeliness of financial reporting. The quantitative research design was used in the study of 172 annual reports for Jordanian companies, the data was analysed by STATA software. The results of the study showed there is a positive relationship between the board of directors (board size, board independence and CEO duality) and the timeliness of financial reporting, and that there is an importance of timing financial reporting for investors to make their decisions in a timely manner. According to the results of the study, the researchers recommend that companies disclose financial reports at the legal time because of their impact on investor decisions. This study also recommend that future researchers focus on the relationship between the board of directors and financial reports for their comparisons with the results of this study. Pages 826 to 838




Behavioural Pliancy Acquired Among Multicultural Participants in Omani Institutions through the BARNGA Simulation Program

*Ghadah Al-Murshidia, Mohammed Al Mamarib, aUnited Arab University Department of Curriculum and Instruction College of Education, bMinistry of Education, Oman, postal code: 325 Liwa *Corresponding Author Email:  ag_almurshidi@uaeu.ac.ae,  bmmohm.almamri@moe.om

The impact of intercultural simulations and training are rarely studied in diverse cultural environments in Middle Eastern countries. Ethnic groups in these areas are predominantly Muslims and are strict with the dictates of their religion. This study concentrates on the effectiveness in achieving intercultural socialisation by deploying the BARNGA simulation program in intercultural environments existing in educational premises of the Oman region. For this, a group of diverse participants from an academic environment were exposed to the same program, and the program success was analysed by comparing the participant’s attitude and skills before and after the BARNGA simulation. The participant’s psychological development throughout the various stages of the program was also scrutinised. The article concludes by examining the effects and credibility of conducting such simulation and the imminent benefits in deploying intercultural training for creating a better educational experience in a diverse cultural environment like those existing in Oman. Pages 858 to 874




The Impact of Knowledge Management Systems on the Green Behaviour of Workers: An Exploratory Study of the Agricultural Offices in the South Area of Al-Riyadh

Fuad Mohammed Alhamdia, aAssociate Professor, Department of Business Administration, College of Sciences and the Human Sciences in Alaflaj, Prince Sattam Bin Abdulaziz University, Saudi Arabia, Email: af.alhamdi@psau.edu.sa

The purpose behind the current study is to know the role of the knowledge management systems that are represented by technology, information, and individuals, in the green behaviour of workers that is represented by sustainability of work, damage avoidance, preservation of resources, influencing others, and taking initiatives. The research has depended on the questionnaire as a main tool for collecting the necessary and required data for achieving its objectives. 56 questionnaires have been distributed to a sample of the higher and middle employees of administration to identify the availability of the knowledge management systems. 49 questionnaires were obtained as valid for analysis, in addition to that a group of statistical approaches were utilised like arithmetic, standard deviation, simple correlation coefficient, and the simple and multiple regression coefficient. The results of the study have shown that there is a positive correlation and impact relationship with a statistical significance between the systems of knowledge management and the green behaviour of the workers in the offices of agriculture in the southern area of Al- Riyadh. Pages 875 to 896




The WhatsApp Group for Online Class in the Covid-19 Pandemic

Tutuk Ningsiha, aFaculty of Education and Teacher Training, Purwokerto, Email: atutuk@iainpurwokerto.ac.id

COVID19 pandemic influenced Indonesia many schools and universities to adopt online classes for their learning process. This research revealed students’ experiences in the online class and their opinions on using WhatsApp Group (WAG) as the social media application for the teaching learning process. It explored the views of twenty students and three lecturers of UIN Sunan Kalijaga in their TOEFL course in the Language Centre Program. This research used an online ethnography qualitative data approach that described the effectiveness of online classes using WAG, especially for the improvement of E-education.  It was concluded that a WAG can used as online class tools. It has effectiveness in online class pedagogically, and is easy and popular technology. WAG provides access to users starting the online class, and helps in sharing learning material, resources and ideas, and implementing interactive online discussions. Pages 897 to 912




The Influence of Headmaster Leadership and Teacher Pedagogical Competence on Teacher Performance

Mohamad Muspawia, Kaspul Anwarb, Kemas Imron Rosyadic, aJambi University, Jambi Indonesia, bUniversitas Islam Negeri (UIN) STS Jambi, Jambi Indonesia, cUniversitas Islam Negeri (UIN) STS Jambi, Jambi Indonesia, Email:muhamad.muspawi@unja.ac.id, my.interpaper@gmail.com, kasfulanwaru@gmail.comrosadi_imron5@yahoo.co.id

This research aims to examine the influence of headmaster leadership and teacher pedagogical competence, both partially and simultaneously, toward teacher performance in Senior High School 1 of Jambi. This research uses a quantitative approach and survey method. The population comprises of 64 teachers, while the number of the sample is 41 teachers. Data is collected using questionnaires applying Likert scale. Instrument validity is tested using content data validity applying expert judgment method. Reliability test uses Alpha Cronbach with SPSS 22. Data is analysed using simple and multiple regression analysis technique. Analysis requirements use normality, linearity, and heteroskedasticity, and multicollinearity tests. The results show that 1) headmaster leadership partially has a significant influence on teacher performance by 15.13%; 2) teacher pedagogical competence partially has a significant influence on teacher performance by 16.56%; 3) headmaster leadership and teacher pedagogical competence simultaneously have a significant influence on teacher performance by 80.5%. Based on the results of this research, it is recommended that teachers maintain and improve the quality of their pedagogical competency and performance, as well as motivate themselves to carry out tasks and responsibilities more effectively. Pages 913 to 931




Creating Environmental Awareness through University Sustainability Education: Evidence from Developing Economies

Adam Konto Kyaria, Faisal Abdullah Al Hudithib, a,bDepartment of Accounting, College of Business Administration, Imam Abdulrahman Bin Faisal University, P. O. Box 1982, Dammam, Saudi Arabia, Email: aakkyari@iau.edu.sa,  bfaalhudithi@iau.edu.sa

The need to protect the environment from degradation has been topical for quite some time. Yet, there is still a lack of awareness among the general public on the importance of living eco-friendly life. This has made universities offer sustainability education programmes to support students to develop the knowledge and skills necessary to live a sustainable life. However, little is known of the impact of university sustainability education in creating students’ environmental awareness, particularly in developing countries. Accordingly, this study investigates the impact of university sustainability education on environmental awareness of students in Nigeria. Guided by the theory of planned behaviour, data was collected via a questionnaire and analysed using multiple regression model. The study revealed that sustainability education impacts positively on students’ environmental awareness. The study concludes that university sustainability education is an important requirement in creating students’ environmental awareness in Nigeria. Pages 932 to 952




The Effect of Human Resource Management: Strategy and Culture, Toward Performance Through Innovation

Sudiro Achmada, Rofiatyb, Sumarni Sc, Nindya A.Yd, a,b,c,dUniversity of Brawijaya,

Accuracy in implementing strategic human resources strengthens an organisation. It involves reliability in strategic human resources and a strong organisational culture. This is a challenge for organisations, especially boarding schools.  This research aims to analyse the influence of strategic human resource and organisational culture on organisational performance through innovation strategies in learning and in service in Islamic boarding schools. Specific targets to be achieved are strategic human resource fields, which are appropriate and carried out by Islamic boarding schools to improve the performance of their organisations. They should be supported by a strong organisational culture and reliable Strategic HR in order to create innovations that meet the needs of stakeholders. The object of this research is a boarding school that has educational facilities in several cities in East Java. The analysis tool was used by SEM with the Amos approach.  This research is quantitative causal in design and used explanatory research. It was conducted at Islamic boarding schools in Ponorogo, Trenggalek, Tulungagung, Malang Kediri, Sidoarjo. The population includes managers, teachers, and employee representatives making human resources management strategic decisions. The findings show that strategic human resources directly influences the performance of Islamic boarding schools, and that strategic human resources have a significant effect on performance through innovation mediation and innovation acts as a partial mediation. Organisational culture does not directly affect performance, but organisational culture can improve performance through mediation of innovation. Innovation acts as full mediation. Pages 953 to 972




Organisational Capacity in Implementing Quality Assurance: Study at LPMPT Universitas Negeri Manado

Abdul Rahman Dilapangaa, aPublic Administration Science Studi Program Faculty of Social Sciences Universitas Negeri Manado, Email: aabdulrahmandilapanga@unima.ac.id

Quality assurance is carried out by an institution called the Higher Education Quality Assurance Institute (LPMPT) Universitas Negeri Manado (Unima). The quality assurance system in higher education is intended to maintain and improve the quality of education on an ongoing basis internally. Facing global competition, including competition between universities, which is increasingly stringent and open, quality is the key to success for a tertiary institution to gain public trust on an ongoing basis, therefore quality assurance is one of the main needs of each tertiary institution. This research takes the main focus of organisational capacity, in this case the capacity of LPMPT Unima as a quality assurance policy implementor. Based on the background of the problem and the focus of the problem above, the problem in this study operationally was formulated in the research question: What is the Unima LPMPT Capacity in Higher Education Quality Assurance? This research was conducted with the intention to gather information, analyse, interpret and illustrate the Unima LPMT Capacity in Implementing Higher Education Quality Assurance Policies. The results of the study showed that: 1. Organisationally, the capacity of LPMPT Unima as a quality assurance policy implementor has not yet demonstrated its optimal performance. Not yet optimal capacity of LPMPT Unima as a quality assurance policy implementor is due to the following conditions: one, Communication between organisations, namely between LPMPT Unima, UPM (faculties) and GPM (departments / study programs) has not been well established. This is because UPM and GPM are organisationally spread across various faculties, departments and study programs. Two, based on the results of the data analysis that has been described, it was found that Unima LPMPT still lacks the support of resources. Both human resources are still relatively limited and do not understand quality assurance. Limited facilities to support activities, and weak financial resource support (financing) are also factors that hamper LPMPT operations as quality assurance do not run effectively. Three, the low commitment and support of leaders from the top to the lowest level towards the existence of LPMPT as a quality assurance agency. Four, the LPMPT bureaucratic structure starting from the Unima, Faculty (UPM) level to the departments and study programs (GPM) is clear, but operationally it has not functioned well. The reason for this is that the mechanism and working relationship are less intertwined, because LPMPT Unima itself does not have standard operating procedures (SOP) that would facilitate a highly functional, cooperative and working relationship between LPMPT, UPM and GPM. Pages 973 to 983




Social Capital, Knowledge Sharing and Financial Performance

Phuoc Kim Nguyena, Tri Minh Hab, aHo Chi Minh City Open University, bInternational University, Vietnam National University – Ho Chi Minh City, Email: aphuoc.nk@ou.edu.vn,  bhmtri@hcmiu.edu.vn

This article aims to construct and empirically verify a model that demonstrates the association between social capital dimensions, knowledge sharing, and firm financial performance. For data collection, a questionnaire was delivered to medium and small enterprises (SMEs) across Ho Chi Minh City (HCMC) using convenience sampling. To verify the proposed relationships, the data collected from 298 SME finance managers were then examined using Structural Equation Modelling (SEM). Overall, explicit and tacit knowledge sharing are fostered as a result of all social capital dimensions. In a similar vein, both types of knowledge sharing influence firm financial performance. The study proposes a guide as to how firms should gain better financial performance by promoting social capital and knowledge sharing. Pages 984 to 997




Methodological Aspects of Assessing the Innovative Potential of Machine-Building Enterprises as a Basis for Future Development

Natalya V. Arsenievaa*, Lyudmila M. Putyatinab, Tatyana N. Barsovac, a,b,cMoscow Aviation Institute (National Research University), Email: anatars2002@yandex.ru,  bdanonik92@mail.ru

The aim of the study is the modern concept of the innovative potential of machine-building enterprises. The attention is focused on the need for a complex approach to the innovative development of enterprises to have competitive advantages in the future. The methodology and methods of complex assessment of innovative potential is set up by the use of real quantitative indicators of enterprises and the point method of complex expert assessment with the account of development criteria. The calculated innovative potential of the enterprise shows the simplicity of the used method and effectiveness of the results. Pages 998 to 1012




The Development of Ethnoscience Based Acid-Base Modules to Improve Students' Scientific Literacy Ability

CA Dewia*, Martinib, Z Gazalic, N Rahmand, M Zulhariadie, AT Wicaksonof, TP Astutikg, aChemistry Education Department, Universitas Pendidikan Mandalika,  Mataram, Indonesia, bChemistry Education Department, Universitas Negeri Surabaya, Surabaya, Indonesia, cBiology Education Department, Universitas Nahdlatul Wathan, Mataram, Indonesia, dElementary School Education Department, University of Muhammadiyah Mataram, Mataram, Indonesia,  eBiology Education Department, Universitas Islam Negeri Mataram, Mataram, Indonesia, f,gChemistry Education Department, Universitas Islam Negeri Antasari Banjarmasin, Kalimantan Selatan, Indonesia, Email: a*ayudewi_citra@ikipmataram.ac.id,  bmartini@unesa.ac.id,  czulkarnain.gazali@gmail.com,  dnangrhm87@gmail.com,  ezulhariadi@uinmataram.ac.id,  fardiantriowicaksono@gmail.com,  gningtut@gmail.com

The purpose of this study is to develop ethnoscience based acid-base modules to improve student’s scientific literacy ability. This study is developmental research using the ADDIE design model limited to the evaluation stage. The draft module was validated by two material experts and one media expert using a validated questionnaire. The module effectiveness test uses a pre-experimental model with one pretest-posttest group. The research design for the number of research subjects factored for as many as 30 students. Module effectiveness is analysed from graduation, n-gain scores, and t-test results of the pre-test and post-test. The results of content and design validations was 80% and 87% with valid criteria without revision, an n-gain score of 0.4 with medium category, and the t-test showed that there were significant differences between pre-test and post-test. Thus, it can be concluded that the ethnoscience based acid-base module can effectively improve students' scientific literacy ability in basic chemistry learning. Pages 1013 to 1028




How Does Appreciative Leadership and Organisational Climate Affect Organisational Citizenship Behaviour in Higher Education Institutions?

Sopiyana, Fibria Indriatib*, Pantius Drahen Soelingc, aDMagister Administrative Science Faculty of Administrative Science, Universitas Indonesia, b,cDepartment Business Administration, Faculty of Administrative Science, Universitas Indonesia, Email: b*fibria.indriati@gmail.com

Environmental changes require organisations to survive and improve their performance. Employees must embrace their role in their organisation and feel embraced by it. This may be in the form of formal rewards or at a level beyond formal organisational rewards through an excellent attitude better known as Organisational Citizenship Behaviour. The aim of this study is to examine the effect of appreciative leadership and organisational climate on organisational citizenship behaviour in higher education institutions. This study used a quantitative approach and data was collected using questionnaires. The total samples in this study included 245 employees in a medical education institution at Universitas Indonesia. Descriptive and Inferential statistics were used to analyse the data. Smart-PLS was used to test the hypothesis. The results show that Appreciative Leadership influences Organisational Climate and Organisational Climate influences Organisational Citizenship Behaviour. Conversely, appreciative Leadership does not influence Organisational Citizenship Behaviour. To influence organisation citizenship behaviour, appreciative leadership needs organisation climate as a moderator variable. Pages 1029 to 1042




Emiratisation Policy: Factors Affecting Job Satisfaction and Intentions to Continue Jobs in the Public Sector

Ghadah Al Murshidia*, Rashid Al Riyamib, aUnited Arab University   Department of Curriculum and Instruction College of Education, b United Arab Emirates University, Foundations of Education Department Colelge of Education,  *Corresponding author’ email:a*g_almurshidi@uaeu.ac.ae,  balriyami@uaeu.ac.ae

The workforce of the United Arab Emirates (UAE) is one of the most diverse workforces in the world. The population of expatriates has drastically expanded leading to a demographic imbalance, which has affected the UAE workplace. Domination of the UAE workforce by expatriates has resulted in some social and economic challenges in the UAE labour market. The resultant Emiratisation policy intends to protect the rights of the nationals to secure jobs and to be a significant part of private sector as well. The focus of current studies is to check recruitment decisions of employees in United Arab Emirates, as well as the impact of Emiratisation policy in expanding the interest among Emiratis to pursue and continue their career in the private sector. Therefore, the current study aims to find out the factors that affect the intentions of the nationals to continue their jobs in the private sector, particularly, the impact of salary/benefits and career development opportunities on the satisfaction level of the Emiratis working in the private sector, as well as how this satisfaction level affects their intentions  to continue their jobs. A quantitative study was conducted with simple random sampling technique. Data was collected from 366 nationals working in private sectors. To analyse the results, SPSS 21 and SmartPLS3 was used. The findings clearly revealed that there is a strong positive association of the Salary/benefits and career development opportunities with the intention to continue their jobs in private sector. Furthermore, the current study will help in the identification and prioritisation of the social and economic issues that impact Emiratisation, and will also help to identify and understand the measures and incentives required for the operational implementation of labour nationalism policies throughout the United Arab Emirates. Finally, it will also add to the body of knowledge in this field. Pages 1043 to 1060




The Quality of Life among Selangorians: A Domain Evaluation

Nor Azilah Husina*, Astri Yuliab, Tengku Shahrom Tengku Shahdanc, Fahmi Ngahd, Amirul Syafiq Mohd Ghazalie, Zainal Azhar Zainal Azimd, a,e,fFaculty of Business and Accountancy, b,cFaculty of Education and Social Science, dSmart Selangor Delivery Unit, Selangor State Government, Email: a*nor_azilah@unisel.edu.my,

Selangor is leading in the economy and contributes towards 23% of the Gross Domestic Product (GDP) of Malaysia. Does its social status equate to its economic status?  This paper examined the element of Quality of Life (QoL), underpinning the twelve domains provided by the state across all of its town municipals. A total of 1500 questionnaires were distributed to Selangorians as the targeted respondents by using random and non-proportionate stratified samplings. SPSS and SmartPLS were utilised for descriptive and statistical analysis purposes. The findings revealed the domains of building (t-value=2.515), digital infrastructures (t-value=1.986), disaster management (t-value=2.127), food and agriculture (t-value= 2.917), safety and security (t-value=2.217), and transport and mobility (t-value=2.155) were significant towards QoL. In contrast, education (t-values=0.81), energy and utility (t-values=0.074), governance (t-values=1.833), healthcare (t-values=0.816), waste management (t-values=1.708), and water management (t-values=0.88) were found to be not significant towards the construct. These outcomes yield a tool for better governance.  Pages 1061 to 1073




Effect of Performance Consequences Public Accountant toward Employee Satisfaction in Indonesia

Raza, Hendraa, aLecturer of Economic and Business Faculty, Universitas Malikussaleh. Indonesia, Email: ahendra.raza@yahoo.com

The auditor’s performance, innovations and professionalism to public employees has a very diverse impact. Individual performance factors change public accountants, contributing to scientific development especially in public accounting environments. The purpose of this research is to evaluate the impact the employees of public accountant performance have on performance satisfaction in Indonesia, as well as the effects of auditors on innovation empowerment, the role of professional auditors on ambiguity, and the role of conflict on organisational commitments. This research uses variable Intervening, which is an individual performance measure consisting of empowerment, innovation, professionalism, ambiguity of role. Validity and reliability testing of research questionnaires was to ensure the validity and reliability of the results, which involved 163 data samples, indicating the presence of influence between empowerment, innovation, professionalism, and role conflicts of ambiguity. Organisational commitments, performance, and willing are to move public accountants. In addition, there is also the indirect effect of auditor empowerment, and professional  performance and willingness to move through organisational ambiguity and organisational commitment. The higher the auditor’s innovation, the lower the role of auditor conflict. An auditor at a lower level tends to have dissatisfaction.Pages 1074 to 1084




How Information Technology Affects HR Performance Development in Service Sectors: A Case Study from Bahrain

Adel Mahmoud Al Sammana*, Mubarak Hamad Mubarak Al AAthemb, a,bDepartment of Business Administration, Applied Science University, Kingdom of Bahrain, Email: a*adel.alsamman@asu.edu.bh

The purpose of this paper is to examine the impact of information technology on the development of Human Resource Performance. The study encompasses 278 employees at the Ministry of Labor and Social Development in Bahrain. The paper used the instrument of survey of 41 statements to measure the used variables. The correlation between the used variables was calculated using Pearson’s correlation coefficients. For measuring the relationship between Information Technology and HR performance development, simple and multiple regression were used. We found out that  Information Technology as a whole explains 42.5% of HR performance development, while dimensions of use of IT explains 39%, IT Infrastructure explains 38.3 and IT Systems explains 19.5%, but  no significant differences among the sample responses could be attributed to the demographic variables. This study agrees with some previous studies that were conducted in different cultures and contexts that there is a positive effect of Information Technology on the development of Human Resource Performance. Pages 1085 to 1108




Capacity Building Model of Social Assistance in Improving the Productive Economy of the Poor

Hasmin Tamsaha, Gunawan Bata Ilyasb, Sirajuddinc, Yuswari Nurd, Yusriadi Yusriadie, a,bSekolah Tinggi Ilmu Ekonomi Amkop, Makassar, Indonesia, cHalu Oleo University, Kendari, Indonesia, dSekolah Tinggi Ilmu Ekonomi Nobel Indonesia, Makassar, Indonesia, eSekolah Tinggi Ilmu Administrasi Puangrimaggalatung, Makassar, Indonesia

This study aims to explore the influential factors in increasing productive economic endeavours and finding models for developing social assistance in improving productive financial efforts. This study used a descriptive qualitative method with in-depth interviews followed by a focus group discussion of 17 informants in the South Buton District and nine informants in the Kolaka Regency and two key informants from the social service office in Southeast Sulawesi Province. The results showed an increase in the capacity of social assistance to improve the economy of the poor in the districts of South Buton and Kolaka, including education, training, experience, and motivation. The social assistance capacity building model improves the productive economic endeavours of the poor in the districts of South Buton and Kolaka by taking some approaches, including a) Synchronisation and coordination of social ministry programs, provinces, and districts/cities; b) Enhancing necessary skills (making programs, proposals, reports, etc.); c) Increased analytical skills (analysis of raw material requirements, operational analysis, market analysis); d) Increased ability to use media (information, outreach, sharing, promotion, etc.); e) Increasing the capacity of entrepreneurial spirit. Pages 1109 to 1118



Emphasising Managerial Skills and Training Areas: A Study on Initial Managerial Skills of Aspiring Principals in Indonesia

Juwita Ra*, Siswandarib, Joyoatmojo Sc, Wirantod, a,b,c,dDoctoral Program in Department of Education Postgraduate Faculty of Teacher Training and Education, Sebelas Maret University, Indonesia, Email: a*ratnajuwita@student.uns.ac.id

This qualitative research explores managerial skills of a group of 78 Indonesian aspiring principals and identifies areas that need to be emphasised in the principal preparation training. A test consisting of 19 questions was constructed to examine the levels of managerial skills of the aspiring principals. More than half of aspiring principals in Indonesia are female, but their managerial skills are lower than those of their male colleagues. Therefore, they should be more motivated and equipped with sufficient knowledge and skills before training. The 41-50 year old age group is recommended for principal preparation training. Aspiring principals in this group demonstrated higher managerial skills than other age groups. In general, all areas of managerial skills should be improved, but the three weakest areas that should be emphasised are monitoring and evaluation, ICT utilisation, and management of school assets. The implications of the findings on managerial skills are discussed. Pages 1119 to 1134

The Effect of E- Learning on Work Teams: An Exploratory Study of a Sample of Employees in the Technical Institutes of Mosul

Anwar Hadi Alddabbaga*, Niebal Younis ALmuradb, a,bMosul Technical Institute, Northern Technical University, Iraq, Email: a*anwar_alddabbag@ntu.edu.iqniebal.younis@ntu.edu.iq

This research aims to identify the impact of e-learning in the work teams at the Technical Institute of Mosul. To get to methods that help the researched organisation in enhancing the performance of the work teams , each is chosen and taught new methods of work, such as e-learning, instead of traditional education that has lasted for a long time; people have understood this and they are still applied in many organisations, so that the researched organisation can confront and solve the problems encountered. The hypothetical model of the research was developed that reflects the nature of the relationship of influence between the two dimensions of the research (e-learning and work teams) and resulted in the research hypotheses, which were tested using a number of statistical methods for data collected using the questionnaire. After analysing the data, the two researchers reached a number of conclusions, the most important of which were: - There is a significant correlation and moral impact of e-learning in the work teams according to the correlation coefficient at the level of the research organisation. Pages 1135 to 1160

Transformative Analysis and Institutional Models in Overcoming Reliability Resistance in Seaweed Cultivation Production Systems in South Sulawesi Province

Mansyur Radjaba*, Suparman Abdullahb, Suryantoc, Andi Nurlelad, a,b,c,dDepartement of Sociology. Faculty of Social and Political Sciences. Universitas Hasanuddin, Email: a*radjabmansyur@unhas.ac.id

This study aims to analyse the transformative and institutional processes of farmers and the forms of dependence on seaweed farming production systems in South Sulawesi. The main level of this research is finding new relationships that have been found many times based on structural analysis that cannot reach the position of actors in the process of economic transactions, namely transactions in the seaweed farming production system. Thus, recommendations for implementing welfare improvement for marginal coastal communities remain ignored. The method used is a qualitative method by taking research sites in two districts in South Sulawesi, namely Barru and Bantaeng. Each informant was taken from 4 seaweed farmers, one trader. The results showed that in general seaweed farmers in South Sulawesi Province still experience limited capital and technology accessibility as well as transaction ability. As a result, farmers are not able to get out of the traders' confinement, so the strength of the transaction becomes a necessity for traders. Theoretically, the imbalance of resources between farmers and traders can be concluded as a form of social exchange that results in a new dependency. But the nuances of the tendency to shift from dependency patterns to hegemonisation created by traders, and traders become an obstacle for farmers to break away from the bind of traders or in economic transactions called middlemen. Pages 1161 to 1174

Nawroz University Status in Webometrics and the Impact of Performance Development Plans on Improving its Ranking

Haithem Taha Mohammed Alia, aNawroz University, Department of Economics  Kurdistan Region, Iraq, Email: ahaithem.alyousif@nawroz.edu.krd

For the last ten years, Webometrics Ranking WR has become one of the most reliable and firmly established academic ranking systems in the world. In accordance with the international direction, like any emerging higher education institution looking forward to building eligibility and competence, Nawroz University NZU has perceived the vital need of extracting and tracking indicators with modern dimensions in order to evaluate performance effectively. In addition, the university could benefit from these indicators in charting the features of its scientific and academic plans. Therefore, since the end of 2016, the university has started reviewing and developing plans and programs to reshape its institutional environment according to international standards. Consequently, WR indicators have been used as one of the main resources for reviewing and assessing achievement. This article is an approach to study and analyse the university position of WR during the period from January 2016 to January 2020. Also, it aims to measure the growth rate and the level of cumulative growth in university ranks during the study period. Moreover, the study tries to clarify the role of Scientific Affairs Sector Plan SASP for the period 2017-2019 and NZU's retrofitting steps to improve the University’s ranking in WR at a growth rate of 4% for each six months. In conclusion, the article has found that this rate decreased in the last edition, which requires the university to develop its plans for the purpose of achieving sustainable growth. Pages 1175 to 1196

Examination by Deoxyribonucleic Acid (DNA) Test of Child Privileges as Legitimate Evidence in Indonesia Marriage Law

Masyithah Umar*, Anwar Hafidzi, Faculty of Syariah, Universitas Islam Negeri Antasari, Jl. A. Yani Km 4.5, Banjarmasin, Indonesia, Email: *masyithah.umar55@gmail.com

This research aims to test the validity of the Deoxyribonucleic Acid (DNA) test for children born in Indonesian outside of legal marriages. The drawback of this work is that DNA testing can only measure children's biological rights but does not provide legal authority in the Indonesian marriage process. While in Indonesia, adherence is to marriage law derived from the study of Islamic Law, the practice of DNA testing that reinforces the father's biological rights to the child. A normative study of Law No. 1 of 1974 on Marriage, the Compilation of Islamic Law, the Code of Criminal Procedure, the Civil Code, and the Juvenile Justice Law is used in this study. The data collected were comprehensively analysed using an analytical approach and maqashid Sharia. This study's findings are that the legality of DNA testing can determine the biological relationship between a father and his child and used as valid evidence for the offspring. However, there is legal controversy in the case of marital rights and succession rights. Children born outside legitimate and lawful marriages are considered incompatible with their fathers, but only with their mother. Pages 1197 to 1210
Pdf   Does Firms’ Life Cycle Influence Tax Avoidance? Evidence from Indonesia

Ferry Irawana*, A Roisal Afifb, aPolytechnic of State Finance STAN, bDirectorate General of Taxes, Email: a*ferry.irawan@pknstan.ac.idbahmad.roisal@gmail.com

This study aims to investigate the relation between firm’s life cycle stages and firm tax avoidance. Differences on the strategy characteristics, environment, opportunities, and resources available at each phase of the firm’s life cycle may provide different incentives for managers to avoid taxes. By using firms listed on the Indonesia Stock Exchange (BEI) in the period 2012-2016 as the samples, and using research model conducted by Hasan et al. (2016) with several adjustments, we find that firm’s life cycle stages are not significantly associated with firms’ tax avoidance behaviour. This study gives perspective about the association between firm’s life cycle stages and firm tax avoidance, which is different from Hasan et al.’s (2016) research. Pages 1211 to 1229
Pdf    The Role of Integration of Logistics and Production Systems in Improving Organisational Performance: Evidence from Iraq

Amer Ismail Abdulla Hadida*, Safwan Yaseen Hasan Alrawyb, a,bDepartment of business administration, Faculty of Administration and Economics, University of Mosul, Iraq, Email: a*hadidamer4@gmail.com

This paper aims to test the effect of the integrative relationship between logistics and production systems on the level of organisational performance of companies. This paper uses the explorative survey method using a questionnaire consisting of 45 items dealing with the main study variables represented in production, supply and organisational performance based on the relevant literature on the subject of the research. The results show an integrative relationship between logistics and production systems in Iraqi companies. The results also show that there is a positive relationship of statistical significance between both the production and logistics systems with the level of corporate organisational performance and that the complementarity between these two systems leads to improved organisational performance. The integration between the production system and the logistics system helps to enhance the positive interaction between the various functions of the company and thus leads to improving the performance of the company as a whole. The results of this study are the main factors to help managers understand the best ways to facilitate positive change. The result is that cooperation with customers, suppliers, and workers is the first step towards effective cooperation within the company. Pages 1230 to 1244
Pdf   The Influence of Interfaith Community Harmony and Tolerance in Upholding the Brotherhood in Bogor City

Endin Mujahidina, Ending Bahruddinb, Maemunah Sa’diyahc, Rudi Hartonod,

aAssoc. Profesor Education, Departement of Community Education, Faculty of Teaching and Education, University of Ibn Khaldun Bogor, Indonesia, b,cAssoc. Profesor, Departement of Islamic Education, Faculty of Islamic Studies, University of Ibn Khaldun Bogor, Indonesia, Email: aendin.mujahidin@uika-bogor.ac.idbbahruddin@uika-bogor.ac.idcmaemunah@uika-bogor.ac.id, d rudihartono311287@gmail.com

The purpose of this study was to determine the Effect of Harmony and Tolerance on Interfaith Life in Increasing Fraternity in Bogor City. The study was conducted with a study population of 1300 and a sample selection of 300 people in the Upper Middle Class. This research uses a quantitative approach with a path analysis method. The results showed that: (1) harmony has a direct positive effect on religious communities, (2) tolerance has a direct positive effect on religious communities, (3) harmony has a direct positive effect on tolerance. Based on the results of the study it is recommended to increase the fraternity between religious communities in the city of Bogor. Pages 1231 to 1242

Vehicular Art Themes: Five Indian Subcontinental Art Forms that Inspire Pakistani Truck Visuals

Fatima Zahraa*, Sarena Abdullahb, a,bSchool of the Arts Universiti Sains Malaysia, Email: a*fatima2638@student.usm.my, bsarena.abdullah@usm.my

Truck art is a significant form of the art practiced in Pakistan mostly define as a decorative artwork on trucks in the painting form. Because of its omnipresence of mediums and styles, themes linked with culture  enriched colors, patterns and subject matter, it reaches its peak and has now become an internationally recognized art form. The article will examine the themes, topics and subject matters painted on vehicular art and discuss about the artforms that influenced the themes of truck art through several Indian subcontinent art themes fresco paintings, Indian folk art, Kalighat paintings, company art and the artwork that flourished during the Swadeshi movement. Pages 1243 to 1267
Pdf    Use of ICT in the Teaching-Learning Process during the COVID-19 Emergency Lockdown: An Analysis of International Cases

María Gabriela Bravo Véleza, Marcos Alejandro Yánez Rodríguezb, María Rodríguez Gámezc, a,b,cpontificia Universidad Católica del Ecuador, Chone, Manabí, Ecuador, Email: ambravo5261@pucem.edu.ec,  bmyanez@pucem.edu.ec,  cmrodriguez@pucem.edu.ec

It can be stated that the worldwide emergency caused by COVID-19 has led the authorities of the educational centres to reflect on their practices. The world is being forced to change from a face-to-face mode of learning to e-learning. In e-learning, many processes are different, and therefore can be a great challenge, not only because the transition has been abrupt but also because there are teachers who do not have the basic digital skills required for this migration. An analysis was carried out based on categories that were created with the relevant and most repeated points in articles and other already published sources.  These were taken into account with the use of ICT in the teaching-learning process during the emergency lockdown caused by the pandemic. The purpose of this research is to report on strategies and good international experiences that could be replicated in Ecuador. The Desk Research method was used to collect information. Pages 1268 to 1281
Pdf    Successful Aging Development Model for the Elderly in Facing Demographic Bonus in Indonesia

Martin Kustatia*, Duski Samadb, Hallen Abubakarc, Muhammad Kosimd, Jumanidare, Wisnu Fadilaf, David D. Perroding, a,b,c,d,eUniversitas Islam Negeri Imam Bonjol Padang, Indonesia, fBKKBN Jakarta, Indonesia, gEastern Asia University, Thailand, Email: a*martinkustati@uinib.ac.id,  bduskisamad60@gmail.com,  challenabubakar@gmail.com,  dmuhaammadkosim@uinib.ac.id,  ejumanidar@uinib.ac.id,  fdrg.mediq@gmail.com,  gdaviddperrodin@gmail.com

This study aims to identify the characteristics and needs of the elderly, their families, and the Elderly Care Communities. The type of study is research and development with the three stages of the research proposed by Plomp (2013). To obtain data about the characteristics and needs of the elderly by using questionnaire data collection techniques and interviews with the elderly and the families of the elderly members and Elderly Care Communities. The product of this study consists of three guidebooks for the Elderly, Their Families, and Elderly Care Communities. The findings illustrate that the elderly in Minangkabau are addressed as respective elders and are in respected positions within Minangkabau society from a physical, social, economic, and spiritual perspective. In general, the physical condition of the Minangkabau elderly is relatively healthy and robust. Minangkabau people are not physical labourers; many of them are entrepreneurs, tailors, merchants, and culinary cooks. This condition provided some impacts on the social-economic conditions of Minangkabau elderly. Minangkabau elderly are generally active in religious activities in Surau. Based on the analysis of the observations and interviews with the elderly, the elderly families, and the Elderly Care Communities, it was found that not all elderly were able to prepare themselves to reach successful retirement. The families are unable to provide the optimum support to the elderly in achieving successful aging, and the Elderly Care Communities based in Surau, Majlis Taklim, and the Nursing Homes are also unable to create the conditions to support successful aging for the elderly. The elderly need information related to the techniques to achieve successful aging from the perspective of physical care, social-economic development, emotional management, and spiritual formation, in addition to family and community support. Therefore, the families and the Elderly Care Communities also need the information to support the elderly to minimalise the burden on the families, the communities, and the countries. Pages 1282 to 1300

Knowledge and Competence of Barangay Health Workers (BHWS)

Maria Visitacion M. Taburnala, aCollege of Health Sciences, Camarines Sur Polytechnic Colleges, Nabua, Camarines Sur, Philippines, Email: amarvimirastaburnal@yahoo.com

Health is an indispensable element of living in the community.  Barangay health workers (BHWs) provide  healthcare services that meet the health needs of their constituents in  their barangay. They motivate people to live a clean and healthy life. Core skills, applied knowledge and a good attitude are vital for these BHWs to complete their jobs effectively and efficiently.   The goal of this study is to  evaluate their competence.  The descriptive-correlational method was used with a self-made questionnaire as the main data gathering tool. Purposive sampling through total enumeration was used to determine the participants. Data was  analysed  through the percentage technique, weighted mean, and chi-square test for independence. Results revealed that BHWs are moderately competent, with a  satisfactory rating on  attitude;  personal and environmental factors affect have an impact on their competence. The length of service as a BHW was to be found significant in the competence of BHWs. To be well-equipped with knowledge and skills, BHWs are encouraged to continuously attend  training and seminars and use the self-learning kit. Pages 1301 to 1320

Assessing the Concept of a Civil Partnership for Notaries in Indonesia

Annisa Angraini Daulaya, FX. Joko Priyonob, R. Benny Riyantoc, a,b,cFaculty of Law, Diponegoro University,

A shift regarding notaries which  was originally banned is now allowed after Indonesia has developed its own regulations related to the position.  Only a few notaries form a partnership in Indonesia’s implementation. This  differs from notaries in the Netherlands, where the majority work in co-operation  with other professions. The purpose of this research is to investigate the  concept of a Civil Partnership of notaries in Indonesia and the nature of  the concept. . The research method consists of s normative / doctrinal legal research which using three (3) approaches: statue,  historical.  comparative,  as well as interviews. The research results indicate that  Civil Partnership for  notaries essential  provides efficiency that can increase notaries’ ’s welfare in order to obtain a proper office and improve legal services. The current concept is only limited to a shared office, in terms of office management but not  work, considering the fact that notaries works individually. Pages 1321 to 1328

The Effect of Gender, Financial Awards, Professional Education and Employment Opportunities on Students Interest to Become Public Accountant

Ida Bagus  Teddy Priantharaa, Ni Wayan Mariasihb, I Gusti Ayu Wirati Adriatic a,b,cUniversitas Pendidikan Nasional Denpasar, Indonesia, Email: 1Ibtp4563@gmail.com, 2niwayanmariasih97@gmail.com, 3wiratiadriati@undiknas.ac.id

This research aim is to examine the effect of gender, financial reward, profession education and job opportunity on student interest to become a public accountant, both partially and simultaneously. This study uses a quantitative method. The data is collected by questionnaire and measured by a five-point Likert scale. The population was all students of university accounting departments with superior credentials in Bali. The sample was 180 respondents. The sampling technique was quota sampling. The collected data was analysed by SPSS. The study results are as follows: 1). Gender has a significant effect on student interest to become a public accountant, 2).  Financial awards have a significant effect on student interest to become a public accountant, 3). Professional education has a significant effect on student interest to become a public accountant, and 4). Job opportunities have a significant effect on student interest to become a public accountant. Pages 1329 to 1344

The Presentation of The Female Character in Picard’s Les Visitandines: An Existentialist Feminism Reading

Ahmad Bahjat Albtousha, aAssistant Professor of French literature at Mutah University, Department of European languages,

Feminism has been repeatedly studied in several kinds of books including literary works. This study applied and studies Simon de Beauvoir’s existentialist feminism as expounded in The Second Sex (1953) to examine the presentation of female characters in Picard’s Les Visitandines (1793). The study adopted the qualitative approach that went along with the philosophical premises of the study that is constructivism. To achieve the aims of the study and answer the study questions, the study adopted the thematic analysis approach. The application of this thematic analysis referred to the suitability of adopting this method with the nature of the topic. Results: after collecting the data from the selected text and applying the thematic analysis method to analyse them, the study exposed many points and findings. Major findings revealed that the female characters suffered from weakness and hesitation, which contrasts against what de Beauvoir explained in her book, confirming the real dilemma of existentialist feminism she talked about.  What made the researcher sure of the real contribution of this study in the field of knowledge is that the world today lives in the same circumstances shown in the selected play; women in some areas still suffer from male dominancy and economic dependency. Pages 1345 to 1353

Impact of the Auditing Information System on the Banking Sector: A Case Study on the Al Rajhi Bank, Riyad Bank, Bank Albilad and Bank Aljazira

Badi Salem Alrawashdeha, aAssistant professor / Arab Open University, Email: ab.rawashdeh@arabou.edu.sa

It is a fact that at the time of making any economic decision, all the available information should be taken into account. At the time of sanctioning a business loan, for example, a bank has to consider the previous business-bank financial relationship, along with the present financial performance of the business reflected by its financial statements and any other factor that has come to the notice of the bank. The reliability and consistency of such decisions depends upon the reliability of information used by decision makers. If the available information is not reliable, or is insufficient and doubtful, it can misguide the decision makers and hence, is harmful for them and for the society.  Speed attracts, but it must be associated with wisdom, otherwise it may be dangerous. In the present day complex society, speedy information and high speed communication tools don’t give enough time sometimes for  decision makers to check authenticity and reliability of information they are receiving and using. Information remoteness, data in bulk, complex exchange transactions, there may be a number of reasons which partially or wholly affect a decision making process. It is necessary for decision makers to develop a method to make certain that the information they are receiving is quite reliable in order to make the right decision and to achieve expected benefits. The audit is such a method of verification of reliability of information, because it is conducted by independent persons. The information can be assumed accurate, unbiased and reasonably complete after audit, and it can be used in the process of decision making. Pages 1354 to 1368

Investigation of the Key Internal Factors Influencing Knowledge Management, Employment, and Organisational Performance: A Qualitative Study of the UAE Hospitality Sector

Aaesha Ahmed AlMehrzia, Muhammad Alshuridehb, Barween Al Kurdic, a,bManagement Department, University of Sharjah, Sharjah, UAE, bMarketing Department, The University of Jordan, Amman, Jordan. cMarketing Department, Amman Arab University, Amman, Jordan, Email: aaalmehrezi@sharjah.ac.aebmalshurideh@sharjah.ac.ae,   bm.alshurideh@ju.edu.jocbalKurdi@aau.edu.jo

This paper uses qualitative research to examine the impact of internal organisational factors on knowledge management and organisational performance in the hospitality sector in the UAE. These internal factors are organisational culture, structure, strategy, knowledge sharing and information technology. The primary research data is collected using personal interviews with upper and middle-level managers working in UAE hotels. The analysis process for the primary data goes through many steps, starting from conducting the interviews, transcription of the interviews’ discussions, creating the codes for the study constructs, coding the discussions’ outputs by meaning then allocating elicited items to the study themes, and finally making the frequencies for the chosen expressions. The study found that organisational strategy, structure and culture, knowledge sharing, and information technology influence knowledge management employment positively. Besides, the results showed that knowledge management affects the organisation's performance positively. Pages 1369 to 1395

The Relationship between Leadership, Persistence, and Innovativeness with Total Quality Management

Bunyamin Bunyamina, Sintha Wahjusaputrib, Ahmad Syukronc, a,bUniversity of Muhammadiyah Prof. Dr. Hamka, cSTIA Menara Siswa, Email: abunyamin@uhamka.ac.id,  bsinthaw@uhamka.ac.id,  cahmadsyukron69@gmail.com

This research has the aim to find out: 1) Leadership and Total Quality Management have a relationship; 2) the relationship between Persistence with Total Quality Management of West Jakarta mayor employees; 3) Correlated Innovativeness with Total Quality Management of West Jakarta Mayor employees; and 4) the relationship between Leadership, Persistence and Innovativeness with Total Quality Management of West Jakarta Mayor employees. Research has been carried out in West Jakarta, Jakarta province by 90 people. Random multi-stage sampling was used for sampling in the study. The result of the study showed that: (1) between Leadership with Total Quality Management has a positive correlation with Linear Regression Y over X1 for Regression equation Ŷ = 23.757 + 0.552 X1 with F count = 66.487; (2) there was a positive correlation Persistence with Total Quality Management of West Jakarta Mayor employees linear regression equation Ŷ = 31.487 + 0.726 X2 with F count = 22.377; (3) there was a positive correlation between Innovativeness with Total Quality Management of West Jakarta Mayor employees linear regression equation Ŷ = 35.993 + 0.448 X3 with F count = 56.715; and (4) there was a positive correlation between Leadership, Persistence and Innovativeness with Total Quality Management of West Jakarta Mayor employees. It can be concluded that Leadership, Persistence and Innovativeness can increase the Total Quality Management of employees linear regression equation Ŷ = 13.648 + 0.336 X1 + 0.402 X2 + 0.214 X3 with 36.670. Pages 1396 to 1410

The Mediating Role of Competitive Strategy: Cost Leadership and Differentiation in the Effect of Managerial Perception of Marketing Performance in Disaster Tourism

Badaruddina*, Nasirb, Hizir Sofyanc, Hasan Basrid, Nurdasilae, aDoctoral Program student of Management Science, Universitas Syiah Kuala Banda Aceh and Lecturer of Economic and Business Faculty of Serambi Mekkah Banda Aceh, bLecturer  at  Doctoral Program in Management Science Universitas Syiah Kuala, Banda Aceh, cDepartment of Statistic Syiah Kuala  universitas Banda Aceh Indonesia, d,eLecturer  at Doctoral  Program in Management Science universitas  Syiah Kuala, Banda  Aceh, Email: a*badar.manajemen@gmail.com

The purpose of this research is to test the influence of competitive strategy: cost leadership, differentiation, and impact on the dependent variable managerial perception of marketing. This study is also related to disaster tourism and is carried out to establish how to increase tourism in ACEH. Hypotheses (H1) testing results with a single sample test of the examined variables showed a significance relationship which was far from 0.05. The results of the research show the variable Co-Creation Tourism Value Proposition, Tourism Market Orientation, and Competitive Strategy: Cost Leadership, differentiation, and Managerial Perception of Marketing Performance can be said to be significant. The subsequent results of independent variable influence and variable intervening are very significant to the performance of dependent variables and independent variables and highly significant interventions. Either indirect hypothesis testing to see the influence of Co-creation value on Managerial Perception of Marketing Performance, through competitive strategies, directly or indirectly,  raises a partial mediation role for the variable competitive strategy. Pages 1411 to 1425
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