The Effect of Learner and Customer Identity on Academic Performance and Student-Lecturer Relationship

Zuraidah Zainola*, Rusliza Yahayab, Suzyanty Mohd Shokoryc, Bahijah Abasd, Azita Yunose, a,b,c,d,eFaculty of Management & Economics, Universiti Pendidikan Sultan Idris,

*Corresponding Author Emaila*zuraidah@fpe.upsi.edu.my,

 brusliza@fpe.upsi.edu.my, csuzyanty@fpe.upsi.edu.mydbahijah@fpe.upsi.edu.myeazita@fpe.upsi.edu.my

Purpose of the study: This study attempts to determine the level of learner and customer identity among Malaysian students, their impact on academic performance (AP) and student-lecturer relationship (SLR) and the differences between students at public and private higher education institutions (HEIs). Methodology: This study adopted a quantitative approach. Data collected from a sample of 400 students was analysed using structural equation modelling (SEM) in AMOS software. Main Findings: The findings reveal a high level of learner identity (LI), but a low level of customer identity (CI). LI has a significant and positive effect on AP and SLR. CI only has a significant and negative effect on AP. All the relationships do not differ significantly across public and private HEIs. Applications of this study: The findings provide useful information and insights to the HEIs on how SAL and SAC identity among students could be exploited so as to enhance educational quality and increase student retention, particularly in Malaysian HEIs, to meet the challenges of IR4. Novelty/Originality of this study: The findings provide fresh insight into the roles of LI and CI in increasing student performance and engaging the student in a stronger SLR, particularly in HEIs. However, this study is still limited by several factors that require replication in future research. Pages 1 to 31




Impact of Intrinsic Corporate Governance on Financial Performance of Indonesian SMEs

Yusro Hakimaha*, Ikbar Pratamab, Hadiati Fitric, Mala Ganatrid, Rifani Akbar Sulbahrie, aFaculty of Engineering, Universitas Tridinanti Palembang, Indonesia, bSchool of Accounting, College of Business, Universiti Utara Malaysia, Sintok, Malaysia, cFaculty of Economics and Business, Universitas YARSI, Jakarta, Indonesia, dFaculty of Economics, STIE International Golden Institute, Jakarta, Indonesia, eFaculty of Economics, Universitas Tridinanti Palembang, Indonesia.

Corresponding Author Email: a*yusrohakimah@yahoo.co.id

Corporate governance is described as the policies and processes adopted by firms to reduce agency problems by considering the differentiation between owners and managers. This study aims to investigate corporate governance in the context of the profitability of small and medium-sized entities (SMEs) in Indonesia. Corporate governance is the process and structure used to direct and manage the business affairs of a corporation with the objective of enhancing shareholder value. For the examination of the relationship between corporate governance and SME profitability, this study utilised panel data obtained from 50 samples of Indonesian SMEs during a period of five years from 2013–2017. The findings of this study reveal that family ownership has a significant negative relationship with profitability of Indonesian SMEs. Furthermore analysis shows that board size and gender diversity have significant positive influence on the profitability of SMEs. This study contributes to the theoretical body of knowledge in this field by providing fresh empirical evidence on the impact of corporate governance on profitability of SMEs. Specifically, the study is beneficial for SME owners, managers, the government, management consultants and financial institutions in policy and decision making related to SMEs in Indonesia. However, this study used the data of only 50 SMEs, future studies could use a sample of more than this data set. Pages 32 to 51




 Human Capital in the Exploration Stage of Community-Based Homestay Nawatwithi

Niramol Promnila, aSchool of Management and Information Science, University of Phayao, Thailand, Email: aniramolpr@gmail.com

The Community Development Department of Thailand launched the Homestay Nawatwithi project in 2018. This innovation is considered to be in the exploration stage of the tourism life cycle with the study of human capital (HC) for CBT at this stage in Thailand limited. This study employs a qualitative research method to explore generic and specific human capital of homestay Nawatwithi in Phayao, Thailand and to evaluate the relationships between HC and homestay Nawatwithi performance. In-depth interviews were conducted with 18 members of homestay Nawatwithi from 4 villages.  Further to observing their operations, this research highlights generic HC, such as the seniority and interpersonal competency as essential capital supporting the homestay operation in a highly collective society such as Thailand. Furthermore, two types of specific HC, namely service-related and business-related HC are explored. At the exploration stage of CBT homestay, most homestay Nawatwithi members obtain high service related HC, as characteristic of their inherited way of life, local wisdom and culture. However, a lack of business related HC was found as a result of the limited experience in welcoming visitors. This paper also provides recommendations for both academics and practitioners for their further HC development and study. Pages 71 to 86




 Tourist Perceptions, Behavioral Characteristics and Demands of Agro-Safety Tourism as an Economic Value Add for the Ing River Basin Route, Thailand

Suriya Somchana, Sirikhuan Panyarienb, aSchool of Management and Information Sciences, University of Phayao, Thailand, bRajamangala University of Technology Lanna Lampang, Thailand, E-mail: asomchanup@gmail.combrosegarden7305@gmail.com

The objectives of this study were to study 1) the current perceptions of tourists about agro-safety tourism as a value add to economy along the Ing River Basin route, 2) their behavioral characteristics, and 3) demands. This study used a mixed methods research approach with quantitative research employing a questionnaire that received an Index of Item-Objective Congruence (IOC) score between 0.60 - 1.00 and a confidence level equal to 0.93. The Taro Yamane formula was used to calculate the size of the sample group at 400 people. Data analysis with the SPSS statistics software included descriptive statistic, t-test and one-way ANOVA. The qualitative research was conducted with a focus group of 21 stakeholders and the data was analysed for content and summarised.  All data was verified using triangulation technique. It was found that the overall perception of Thai tourists is that the following aspects are most important: 1) accessibility, 2) tourism amenities, 3) administration and 4) attractions. Further, Thai tourists demands were found to focus on the following aspects:  1) administration, 2) tourism amenities, 3) attractions and 4) accessibility. This research was conducted to provide beneficial data for use in agro-safety tourism management and to continually add value to the economy. Pages 87 to 107




Banking Services Innovation and Global Competition in South Kalimantan Indonesia

Muhammad Harliea, Muhammad Zainulb, aPostgraduate Program MM Uniska MAAB Banjarmasin, bFaculty of Economics Uniska MAAB Banjarmasin, E-mail: am.harlie@yahoo.combzainul38@yahoo.co.id

This study aims to determine the effect of organizational technology, attitudes and work ethics, consumer perceptions, promotion and career development, work climate and environment and sales promotion on job satisfaction. Furthermore, organizational technology, promotion and career development of consumer perception, work climate and work environment, work attitude & work ethic, sales promotion on corporate image and in addition job satisfaction are considered in terms of corporate image. The population of the research are employees of Bank Kalsel of Indonesia Head Office of Banjarmasin and Branch Office of Banjarbaru and Tanjung Tabalong Branch totalling 252 people, from which a sample of 129 responses were selected using purposive random sampling method. Empirical testing was accomplished by testing the hypothesis using a quantitative approach, conducted in a structured manner and using a sample of research in quantities that can be considered as representative of the population of the study. A purposive sampling method was used by administering a set of questions. The data collection technique was completed using a survey method through distribution of a questionnaire.  The questionnaire was the main data collecting instrument and was completed through observation and interview documentation so that the data obtained would be accurate. The questionnaire used a closed question pattern, where alternative answers to questions were provided. Answers were scored using a 5 level ordinal Likert scale. Verification analysis of the questionnaire achieved validity and reliability using SPSS Version 20 For Windows. The data analysis technique used is the Structural Equation Model with the help of the Amos 5.01 computer program. The SEM program allows testing of the overall research model for dependent variables to determine correlation and influence between variables, both directly and indirectly. The test results prove that there is a strong correlation between the exogenous and endogenous variables and that: organizational technology, promotion and career development have significant effect on job satisfaction; consumer perception doesn’t have significant effect on job satisfaction; work climate and environment, work attitude and environment and sales promotion have significant effect on job satisfaction.  Further the findings are that organizational technology has a significant effect on company image, work attitude and work ethic; consumer perception has significant effect on company image; promotion and career development have no significant effect on company image and work climate and company image, sales promotion and job satisfaction significantly affect the company image. Pages 108 to 123




Enhancing the Understanding of Vocational School Curriculum Management Implementation through Blended Learning-Based Training Supported by Learning Development Tools

Teguh Wahyudia, Basuki Wibawab, a,bPost Graduate Department of Educational Technology, State University of Jakarta, Jl. Rawamangun Muka, Jakarta Timur 13220, Indonesia, Email: b*bwibawa@unj.ac.id

The aim of this research is to investigate the improvement of the understanding of vocational school curriculum management implementation using blended learning-based training by comparing the results of the pre-test and the post-test. The purposive samples numbered 103 participants, consisted of 26 principals, 38 school curriculum managers and 39 teachers from various vocational schools in Kabupaten Bekasi. The method used in this research was participatory action research. The researcher categorized the samples into three classes. The data in this research tested using paired T-Test and the result shows Tcalc > Ttable which means that the pre-test and post-test score are statistically different. It is concluded that blended learning-based training achieved better effect in improving the understanding of vocational school curriculum management implementation.  Further, blended learning-based training was found to have the same effectiveness for the teacher, curriculum manager and principal. Pages 124 to 132




Do Metaphors Matter? A Corpus and Cognitive Linguistic-Based Analysis on Conceptual Blending and the Conceptual Metaphor

Nawal Shekara, aArab Open University, Bahrain, 2019, Email: anawal.shakar@aou.org.bh

In asking whether one phenomenon reduces another, scientists aim to understand what the fundamental basis of the first phenomenon is, as is the case when reducing all higher level phenomena to fundamental physics.  Therefore, in order to understand how the Conceptual Metaphor is constructed, we need to understand the construction of the first mental spaces and conceptual domains that form the simile. This paper aims to analyse the fundamental basis of Conceptual Metaphor in light of the linguistic-cognitive theories of Mental Spaces and Conceptual Blending, using a nineteenth-century literary text by Kate Chopin as a model. Pages 133 to 156




 Improving Net Revenue of Farming in Indonesia through Agriculture Extension and Risk Aversion: A Time series Analysis

Yusro Hakimaha*, Mala Ganatrib, Sulbahri Madjirc, Sutardid, Eka Nopi Aktivae, a,eFaculty of Engineering, Universitas Tridinanti Palembang, Indonesia, bFaculty of Economics, STIE International Golden Institute, Jakarta, Indonesia, cFaculty of Economics, Universitas Tridinanti Palembang, Indonesia, dFaculty of Economics, STIE Bisnis, Indonesia,

*Corresponding Author Email : a*yusrohakimah@yahoo.co.id

The purpose of this study was to analyze the impact of risk aversion and “agricultural extension services” (AES) on the “revenue of farming” (ROF). For this purpose, this research was conducted in Indonesia where the data was collected regarding the current variables and time series approach was adopted to check the relationships. The time series approach enabled the researcher to identify the lags at which some relationship were significant. The data collected through secondary sources was subjected to analysis in which descriptive, co-integration, unit root and heteroscedasticity tests were applied on the data. The regression equation was applied to check the relationships. The results of regression revealed that the AES has significant positive influence on the revenue of farming at first lag in Indonesia however, the impact of risk aversion on ROF was not proved to be significant and therefore, it is found that risk aversion is not a significant predictor of ROF in Indonesia. However, the AES is a significant predictor of net revenue of farming in Indonesia. The results of “long-run equation” and “short run equation” proved that AES and risk aversion have no significant long-term impact on ROF however, they both have significant and positive short-term impacts on ROF. The current study has important implications in theory and practice because it reveals the role of AES and risk aversion in the net revenue of farming in Indonesia. Pages 157 to 174




Analyzing the Role of Commercialization and Farmer's Literacy on Agriculture Extension Services in Indonesia

Agoes Thonya, Yudhi Zuriah Wirya Purbab*, Kuwatnoc, Sukmand, a,b,c,dFaculty of Agriculture, Sjakhyakirti University, Palembang, Indonesia, *Corresponding Author Email: b*yudhi.wardi@yahoo.com

The current study aimed to assess the role of commercialization and farmer literacy rate on the “agricultural extension services” (AES) in Indonesia. This study was performed in Indonesia where the impact of farmer’s literacy and commercialization was analyzed on the AES and macroeconomic data has been collected about Indonesia for a period of 30 years. Time series analysis was applied on the data to see the relationship over these past thirty years. The current study is based on secondary data because the databases and archival references were accessed to obtain desired data. The data was analyzed in terms of descriptive statistics, unit root test, co-integration and heteroscedasticity before running regression. The regression results showed that commercialization has significant impact on AES at level and at first lag however, the impact is negative. The results further proved that farmer literacy has significant impact on AES at level as well as first lag. The results of long-run equation and short-run equation are showing that there is a significant and positive impact of commercialization as well as farmer’s literacy on the AES in the long-run while the commercialization has no significant short-term impact on AES. However, the farmer’s literacy has a significant positive impact on AES in the short-run. The current study and findings have important implications in theory and practice because the researchers and policymakers will know, through the findings of this study, how they can enhance or discourage the country AES by focusing on farmer’s literacy and commercialization. Pages 175 to 193




 Learning at Your Finger Tips: The Effectiveness of Mobile Learning among Distance Learners

Khoo Yin Yina*, Khuan Wai Bingb, Rohaila Yusofc, a,b,cUniversiti Pendidikan Sultan Idris, Tanjong Malim Perak, Malaysia, Email: a*khoo@fpe.upsi.edu.my

Purpose: The purpose of this study was to examine distance learners’ performance and interest after using mobile learning.  Another purpose of this study was to investigate distance learners’ views after the intervention. This mobile learning with QR code allowed the distance learners to access mobile apps easily and communicate with peers and lecturers anytime and anywhere. Research Methods The mix-method explanatory design was used in this research. The quantitative study employed descriptive method and follow-up interviews served as the qualitative method. A set of performance tests was used as an instrument for the study.  A total of 152 Malaysian distance learners who majored in economics were the sample. GLM Univariate mean were used for analysing the data. Findings: The findings showed significant results for distance learners’ performance and interest. However, the students who had taken economics in secondary school had higher level interest and also performed better as compared to those who did not take economics in secondary school. The qualitative responses from six distance learners also showed positive results. Implications for Research and Practice: The effectiveness of implementing technology can produce new opportunities for self-directed learning in an effort to enhance student achievement and interest. Researchers have proven the potentials of mobile technologies. The findings of this research has implications for educators, in terms of teaching and learning method. QR code use is advantageous due to quick access, increasing the ubiquity of mobile learning amongst distance learners and keeps pace with current education trends. Future research into mobile learning can focus on developing the applications that will enhance distance learner critical thinking. Pages 194 to 208




The Effectiveness of Play Therapy and Role Playing in Reducing Children's Aggressive Behavior

Purwatia*, Akhmad Liana Amrul Haqb, Laili Qomariyahc, aDepartment of Counseling, Universitas Muhammadiyah Magelang, Indonesia, b,cDepartment of Psychology, Universitas Muhammadiyah Magelang, Indonesia,

*Corresponding Author Email: a*bupurwati@ummgl.ac.id

This study aims to determine the effectiveness of play therapy and role playing in reducing children's aggressive behavior. The research method used was quasi-experimental research with three-factor factorial designs. The independent variables were play therapy, role playing and gender. The subjects of the study were 90 preschool children who were divided into experimental groups (EG); 30 children as EG1 with play therapy, 30 children as EG2 with role playing and 30 children as a control group (CG). The measurements were made before the treatment (pre-test) and after it (post-test). The data analysis was completed using two paths ANAVA with a significance level of F = 0.01 and HSD test (Honestly Significant Difference). The result shows that play therapy and role playing can reduce children's aggression behavior while play therapy is more effective. Moreover, girls have greater control of aggression compared to boys and there is no difference in children’s aggressive behavior due to the influence of interaction with gender. Pages 209 to 222




Legal Protection of Outer Space from Environmental Pollution by Military Use (Nuclear Explosive Experiments)

Ouarda Belkacem LayachiaaAssociate Professor College of Law Prince Sultan University Kingdom of Saudi Arabia,

The principle of non-pollution of the outer space environment is one of the legal principles and norms governing the activities of States in outer space contained in the text of article IX of the 1967 Outer Space Treaty and is therefore a rule of international law. International environmental issues such as where States launch space activities which introduce harmful substances, nuclear energy sources into the atmosphere or conduct unlawful material acts involving nuclear explosions or collisions in the outer space environment, have or are likely to have adverse effects, such as damage to the Earth and its surroundings.  This research seeks to determine the dimensions and implications of military use and nuclear explosions on the outer space environment and the role of national laws and international treaties in protecting the outer space environment to counter the harmful effects of pollution. Pages 223 to 237




The Relationship between Students’ Attitudes and English Language Accomplishment: The Instance of Freshmen in a Private Learning Institution

Siti Nor Amira Baharudina*, Haliza Mohd Saidb, Adam Steinc, a,bUNITAR International University, Malaysia, cUS Embassy Kuala Lumpur, Email: a*amira@unitar.myblizasaid@unitar.mycadam12tx@gmail.com

The relationship of students’ affective, behavioural and cognitive attitudes and attainment of English language among first year students at a Malaysian private learning institution is explored through this study. For research purposes, adapted questionnaires are preferred to interviews in order to obtain information from a total of 175 respondents. Findings from the research suggests a relationship between students and English Language achievement, while also recognising the pivotal roles of instructors, parents, media, instructors, organizations and the government to effectively improve students’ English Language learning. Overall, this study revealed that the relationship is apparent, and all parties involved should take further steps to promote a conducive English Language teaching and learning environment. Pages 238 to 249




Business Strategy and Performance of Small and Medium Manufacturing Firms: Evidence from Saudi Arabia

Mohamed El Amine Mokadema, Oussama Saoulab, Indraah Kolandaisamyc*, a,b,cSchool of Business Management, College of Business, Universiti Utara Malaysia, 06010 Sintok, Kedah, Malaysia, Email: c*indra@uum.edu.my

Business strategy plays a crucial role in determining the success of business enterprises such as small and medium-sized enterprises (SMEs). Despite the importance of business strategy to SMEs, the review of the literature indicates that there are limited studies that investigate the relationship between business strategy and performance of small and medium manufacturing firms (SMMFs) in Saudi Arabia. As a result, there is not only limited information but also lack of knowledge concerning business strategy and its relationship to the performance of SMMFs in the country. In an attempt to address this limitation, this study examines the relationship between six business strategies and the financial performance of SMMFs in Saudi Arabia. The data for the study was collected from 77 SMMFs located in Riyadh by using a structured questionnaire. The results indicate that the six types of the business strategy adopted by the SMMFs are significantly associated with their financial performance. Pages 250 to 262




Public Policy Formation for Tourism in a Natural World Heritage Site with Community Network Participation: A Case Study of Khao Yai National Park, Thailand

Oranoot Kosola, Somsak Amornsiriphongb, a,bFaculty of Social Sciences and Humanities, Mahidol University, Thailand, E-mail: ankorn469@gmail.combsomsak.amo@mahidol.ac.th

The objective of this research is to study the operation of local network participation and process of public policy formation for a Natural World Heritage Site. The target group for the research was ten of Khao Yai's National Park community organizations. The used research method is Participatory Action Research (PAR). Data was collected by methods; focus group discussion, in-depth interviews, and the A-I-C (Appreciation-Influence-Control) process. The data was then analyzed by induction analysis and through the processes of triangulation, the research maintains its reliability. The findings were as follows; (1) the local network participation is a collaboration of local volunteers within the community. Formation of local network derives from two approaches: the public initiative as a supporter and the natural process. (2) Public policy implementation through the announcement of Khao Yai becoming Khao Yai National Park as well as the announcement of Khao Yai National Park becoming a Natural World Heritage Site, which resulted in changes in various areas of the community including social and regulatory policy governing natural resources. In addition, the announcement will result in changes in both the economic and tourism sectors. (3) Public policy regarding tourism in Natural World Heritage Sites that are developed from within the community network proposed in a strategic plan for sustainable tourism growth which includes: 1) strategic plan concerning resources and environment, 2) strategic plan concerning education/law, 3) strategic plan concerning economic and tourism, 4) strategic plan concerning the network development for World Heritage Site. Pages 263 to 279




The Effectiveness of Integrated Budgeting Management in Fighting Corruption

Mingkwan Chiruppaphaa, Somboon Sirisunhirunb, aFaculty of Graduate Studies, Mahidol University, Thailand, bFaculty of Social Sciences and Humanities, Mahidol University, Thailand, E-mail: amingkwan@bb.go.thbshssr@mahidol.ac.th

This research was aimed at analyzing problems, factors and an appropriate course for development of an effective integrated budgeting plan to counter corruption and misconduct in the public sector. The research design utilized a qualitative approach. A total of 55 key informants representative of all relevant sectors in integrated budgeting management for counter corruption and misconduct in the public sector was the study group. The research instruments were in-depth interview (IOC = 0.84), a Delphi opinion Questionnaire (IOC = 0.97) and a Focus group discussion (IOC = 0.79). The results reveal that the situation of public corruption and misconduct in the public sector both in monetary or non-monetary forms ranges from severe to very severe and is compared to a “deadly cancer” and “white collar crime against position.” Although corruption has indirect impact on the people, the problem erodes and devastates the country as a whole. The problems found were the system, structure, weak leaders of government agencies and slow judicial administration, all of which spread the idea that “the risks of corruption are worthwhile” and consequently there is fearlessness and lack of restraint in this context. The 4 aspects and 27 factors influencing the effectiveness of an integrated budgeting plan to counter corruption and misconduct in the public sector were politics, administration, resources and good governance are identified and were found to be cohesive with the 19 criteria for evaluating effectiveness based on the concept of John P. Campbell et al. (1977) addressing the cost-effectiveness of budget spending involving the “money of the citizen taxpayers”. As for appropriate integrated budgeting management, this study found this was most efficient when the “tactics of networking, collaboration characterized in working as a team” or what is called “Team Thailand Anti-Corruption 4.0” with all relevant sectors having “understanding, synergy and sincerity” to counter corruption and misconduct in the public sector occurred. Pages 280 to 299




Influence of Representative Factors on Tax Planning through Corporate Governance of Listed Companies in the Stock Exchange of Thailand

Wanpen Klinphanicha, Senee Puangyaneeb, Dararat Phoprachakc, Kittisak Jermsittiparsertd*, a,b,cFaculty of Business Administration and Information Technology, Rajamangala University of Technology Suvarnabhumi, Thailand, dSocial Research Institute, Chulalongkorn University, Thailand, Corresponding Author E-mail: d*kittisak.j@chula.ac.th ajwk_2550@hotmail.combseneermutsb@hotmail.comcdararat_tan@hotmail.com,  

The objective of this research was to study the influence of representative factors on tax planning through corporate governance of listed companies in the Stock Exchange of Thailand. The researchers explored data from annual reports (Form 56-1), annual financial statements and notes to financial statements and corporate governance reports in 2017 from a sample of 200 companies. Data was analyzed by structural equation model through Multiple Indicators and Multiple Causes (MIMIC) Model. The results of the research indicated that in terms of representative factors of independence of board of directors, when the representatives were independent, a company’s tendency for corporate governance report was higher. In terms of remuneration, the companies with higher remuneration payment would lower their corporate government reporting. In terms of factors influencing tax planning, higher independence of board of directors and corporate governance reporting led to lower tax planning. In conclusion, companies with higher number of independent board of directors would have stronger corporate governance. Higher corporate governance reporting could reduce the opportunity in tax planning, leading to higher transparency and reliability in the investors’ perspectives. These companies will be attractive for investors to invest in. Pages 300 to 316




 Green Supply Chain as an Antecedent of Sustainable Performance in the Crude Oil Industry of Kazakhstan: Does Green Accounting Matter in the Relationship between Green Investment Recovery and Sustainable Performance?

Sriparinya Toopgajanka, Chonticha Somjaib, Voradej Chandarasornc, Sudawan Somjaid, a,b,c,dGraduate School, Suan Sunandha Rajabhat University, Bangkok, Thailand, E-mail: asriparinya.to@ssru.ac.thdsudawan.so@ssru.ac.th

The current study has examined the impact of green supply chain on the sustainable performance of the crude oil industry of Kazakhstan. In addition to that the study has also examined the moderating role of green accounting in the relationship between investment recovery and sustainable performance components namely economic performance, environmental performance and social performance. Considering the above-mentioned shortcomings, nine dimensions of GSCM practices were identified in this paper i.e. green manufacturing, green purchasing, green marketing, internal-environmental management, environmental management, investment recovery, green packaging, green accounting  and green distribution, which were analysed to determine the impact of these GSCM practices on environmental, social and economic performance. This paper conducted a survey of 281 Indonesian manufacturing firms with the purpose to achieve the underlying goal of this study. Employing survey-based methodology, the SEM-PLS as a statistical tool is used to test the hypothesized relationships and answer the research questions raised and research objectives envisaged in the current study. The findings of the study provide support to the theoretical foundation and proposed hypothesis. Pages 317 to 341




The Role of Activity-Based Costing in Determining the Relationship between Relational Capability and Supply Chain Cost Performance in the Textile Industry of Indonesia

Khomsan Laosillapacharoena, Boonying Charoenthitiwongb, Sudawan Somjaic, a,b,cGraduate School, Suan Sunandha Rajabhat University, Bangkok, Thailand, E-mail: as56584916034@ssru.ac.thcsudawan.so@ssru.ac.th

In today’s business environment, the competition is no longer between firms, but between supply chains. The nature of business competition is growing the focus on supply chain performance. This practice accentuates the need of supply chain technology adoption to facilitate SCM. This study has examined the nexus between activity-based costing in determining the relationship between relational capability and the cost performance of the textile industry of Indonesia. The present study employed a quantitative research method for testing the theoretical framework, by examining the association between variables involved in the model. The study aims to examine the impact of cost accounting and the supply chain capabilities relationship on the SC operational performance. Since a quantitative research design has been formulated for conducting this research, a survey questionnaire was selected as a research instrument. The survey data was collected from the textile and apparel companies operating in Indonesia. The findings of the study prove the proposed hypothesis. Pages 342 to 361




The Mediating Role of Open Book Accounting and Value Chain Costing in the Relationship between Supply Chain Integration and Operational Performance of Indonesian Manufacturing Firms

Chandej Charoenwiriyakula, Tawat Sairahub, Sudawan Somjaic, a,b,cGraduate School, Suan Sunandha Rajabhat University, Bangkok, Thailand, E-mail: achandej.ch@ssru.ac.thcsudawan.so@ssru.ac.th

The main objective of the current study is to examine the relationship among the supply chain of manufacturing firms. In addition to that the study argues that managerial accounting techniques such as the open book accounting and value chain accounting mediates the relationship between supply chain integration and operational performance. It has been argued that there is positive relation between supply chain integration and firm’s optimum performance. This research has taken a single latent factor for SCI, and this does not go in contradiction with the research preferring individual sub-level components of supply chain integration. The study has used the SEM-PLS as a statistical tool to answer the research questions. This study adopted a structural equation model with the purpose of analyzing the structural association between the observed and the latent variables, as well as to estimate the structural model. Estimating the appropriate sample size is one of the important aspects of SEM-PLS. The sample size for this study was selected as 322 based on the population size. The findings of the study are in line with the proposed hypothesis of the study. Pages 362 to 381




The Impact of Technical Characteristics of Supply Chain on Data Integrity: Mediating Role of Management Interaction

Sudawan Somjaia, Akarapitta Meechaiwongb, Duangsamorn Rungsawanphoc, a,b,cGraduate School, Suan Sunandha Rajabhat University, Bangkok, Thailand, E-mail: asudawan.so@ssru.ac.thcduangsamorn.ru@ssru.ac.th

This study investigated the impact of the technical characteristics on the data integrity by examining the mediating role of management interaction on the manufacturing companies of Indonesia. Data was collected from the top management of the supply chain department in each manufacturing company of Indonesia. PLS-SEM technique was used to analyze the data for getting the results. The results exposed that technical characteristics of the supply chain (TCSC) have positively influenced the data integration of the firms. The results also proved that the management interaction mediated the association between TCSC and the data integration characteristics of the firms. This study recommended to the policymakers that they should boost up the management interactions regarding the technical benefits of the supply chain (SC) that enhance the data integration of the firm. Pages 382 to 399




The Impact of Supply Chain Outcomes on Product Quality: Mediating Role of Management Responsiveness

Luedech Girdwichaia, Parfun Chittmittrapapb, Sudawan Somjaic, a,b,cGraduate School, Suan Sunandha Rajabhat University, Bangkok, Thailand, E-mail: aluedech.gi@ssru.ac.thcsudawan.so@ssru.ac.th

The present study deals with the impact of outcomes from an effective supply chain on the quality of a firm’s output with the help of management responsiveness. The textile sector of Indonesia was the target population of the study. The managers of the supply chain or top management, where a separate supply chain department did not exist, were the respondents of the study. PLS-SEM technique was used to extracts the results from the data. The results exposed that the outcomes of the supply chain, such as customer responsiveness, inventory management and skilled workforce, have a positive association with product quality. The findings also revealed that management responsiveness mediates among the supply chain outcomes and product quality. The findings suggest to policymakers that they should implement an effective supply chain system that motivates management responses to product quality. Pages 400 to 419




Mediating Role of Absorptive Capacity in the Relationship between Institutional Pressure Dimensions and Supplier Relationship Management: An Empirical Evidence Study in Kazakhstan.

Sudawan Somjaia, Pichai Liamsuwanb, Yananda Siraphatthadac, a,b,cGraduate School, Suan Sunandha Rajabhat University, Bangkok, Thailand, E-mail: asudawan.so@ssru.ac.thcyananda.si@ssru.ac.th

The purpose of this study is to examine the mediating role of absorptive capacity in the relationship between institutional pressure dimensions and supplier relationship management in Kazakhstan. From the literature, it has been observed that the supplier relationship management and absorptive capacity are essential facets for the decline in institutional pressure and increase in the firm performance. The firms who have strong and better relationships with suppliers will relish better performance. In this study, the author of this paper used a quantitative research method and collected the data from employees working in different manufacturing organizations in Kazakhstan. The researcher collected the data from 272 employees. A cross sectional study was conducted by the researcher of this paper. The results show that supplier relationship management is vital for decreasing institutional pressure. Additionally, the findings reveal that absorptive capability significantly mediates the association between institutional pressure and supplier relationship management. From this study, the manufacturing firms currently working in Kazakhstan will be aware of the importance of the supplier management relationship. This study used a cross sectional approach and the recommendation is that future research should use a longitudinal study. Pages 420 to 436


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