Customer Equity in the Marketplace

Nizar Alam Hamdania*, Anggun Oktavia Herliantib, Galih Abdul Fatah Maulanic,aUniversitas Garut, Indonesia, Email: a*nizar_hamdani@uniga.ac.id

This study aims to find out the results of CFA analysis of customer equity in the marketplace. The design of this study was cross-sectional. A descriptive approach was used with the explanatory survey method. Non-probability sampling selected 226 respondents. A questionnaire collected data from the respondents. The analysis technique used was Structural Equation Modelling (SEM). The results show that customer equity has a marginally feasible model, as a tool to confirm the established theory based on existing observations. The variance in this study lies in the object of the research, the time of research, the instruments, the literature and the theory used upon the results of research. Pages 1 to 7




The Acceptance of MyKad Technology to Curb Smuggling Fuel Activities in Malaysia Based on UTAUT Model

Wan Farha Wan Zulkifflia, Razman Hafifi Redzuanb, Mohd Asrul Hery Ibrahimc, Mohamed Dahlan Ibrahimd & Muhammad Zaly Shah Muhammad Husseine, a,b,c,dFaculty of Business and Entrepreneurship, Universiti Malaysia Kelantan, Malaysia, eFaculty of Built Environment and Surveying, Universiti Technologi Malaysia, Malaysia, Email: afarha@umk.edu.mybrazmanh@umk.edu.mychery.i@umk.edu.myddahlan@umk.edu.my, eb-zaly@utm.my

This paper provides significant insights on the level of acceptance of the MyKad Technology when pumping oil, compared to the worrying smuggling fuel activities in Malaysia. A report by KPDNKK in 2014 said that fuel smuggling has become alarming. Malaysia’s government has taken many preventative steps yet still cannot curb it. That is despite the availability of MyKad for minimising human bias, 24 hours a day, seven days a week. Therefore, four independent variables were adopted by the researcher based on the UTAUT model and they are performance expectancy, effort expectancy, social influence, and facilitating conditions. The mean analysis was performed to identify the level of acceptance of each variable based on 380 responses. MyKad Technology needs to significantly improve individuals’ performance, and ease of use which is highly recommended by third parties. It also need not require many skills, which will result in a high acceptance for this technology when pumping fuel in Malaysia. Pages 8 to 22




 E-Rekon LK Application as a Form of Accounting and E-Government Information Systems Implementation in Indonesia

Agus Bandiyonoa*, Nugraha Purna Putra Indriantob, aPolytechnic of State Finance STAN, Indonesia, bStudent in Polytechnic of State Finance STAN, Indonesia, Employee at Directorate General of Treasury, Ministry of Finance, Indonesia Email a*agus.bandiyono@gmail.com/ agusbandiyono@pknstan.ac.id

To improve efficiency, effectiveness, transparency and accountability of government administration, the Directorate General of Treasury creates E-Rekon LK Application which is an Information System developed to implement the reconciliation process of the state budget. Due to the urgency of using E-Rekon LK  applications, it is necessary evaluating method to determine the success rate. The evaluation was done using HOT-Fit model approach. This type of research is qualitative descriptive using in-depth interview and library research. Data validity was tested by triangulation method of source to application developer and business owner process, end user, and academic. The results showed that on the human component, users were satisfied with the ease of E-Rekon LK Application. In addition, user resistance is relatively low because of the ease and quality of information systems. In the organizational component, aspects of leadership and organizational support are good but infrastructure support is still inadequate. In component technology is known that the quality system is good enough but the system still down often. The information quality becomes more reliable and understandable. In the components of benefits, generally can be seen from the achievement of other components. Implementation of E-Rekon LK Application System Directorate General of Treasury relatively success although still found weakness in each component. Pages 23 to 40




Analysis of Consumer Behavioural Intention towards Online Shopping

Suha Fouad Salema*, Asmahani Binti Aswaddalaib,a,bFaculty of Business Management and Professional Studies Management & Science University, Malaysia, Email: a*suha_fksalem@msu.edu.my

Purpose – Business conducted online platform proves to be both opportunistic and challenging while assisting business owners to build an advantageous competitive scene. This paper examines what may affect consumers’ intentions to purchase products and services online in Saudi Arabia. Design/methodology/approach – The research framework is grounded in an extended technology acceptance model (TAM). This study utilised a survey questionnaire to collect 390 valid responses from participants in Saudi Arabia. SmartPLS version 3.0 tested the measurement and structural model. Findings – Website ease of use, e-commerce trust, electronic word of mouth and perceived benefits positively influence consumers’ intention towards Internet shopping adoption. Research limitations /implications: The limitations of the current study are essential to its design and methodology, providing some directions for future research. Originality/value - This is one of the few studies of online purchase intentions in Saudi Arabia, especially one with an extended IS model. The extension of the well‐established TAM model, by integrating additional variables, provides researchers with a fuller model and more theoretical options in developing frameworks, which are relevant to the particular context of the study – Saudi Arabia. Pages 41 to 57




South Kalimantan's Inland Ports and the Spread of Islam

Zulfa Jamaliea, aUniversitas Islam Negeri Antasari Jl. A. YaniNo.KM.4 Banjarmasin, South Kalimantan, Indonesia. Email: azulfajamalie@gmail.com

Primarily this investigation examined the origin and development of Islam in South Kalimantan. It aimed to establish social, economic, and geographical factors that contributed to the acceptance of Islamic faith. The main study areas were three villages in Banjarmasin, including the Sasirangan, Gadang, and Bilu villages, within the area of interest. Study respondents narrated through interviews the origin of Islamism in Banjarmasin, the role played by the inland ports in facilitating these movements, and the major form of transportation used by the immigrants. The gathered responses were analysed using NVivo qualitative data analysis software. It identified major themes from the interviews. The research found that 97% of study participants understood the connection between the inland ports of Banjarmasin and the exchange of merchandise for transportation over long distances. Yet there was a gap in knowledge concerning the contribution of other factors like political stability and infrastructural development, to the success of these trade missions. Future investigations should, however, focus on analysing archaeological researches that specify timelines for the events that led up to the development of the Islamic religion, as the most predominant in South Kalimantan. Pages 58 to 72




Depression, Anxiety, Stress among Fulltime Workers

Cinthia Annisa Vinahapsaria, Rositab, a,bUniversitas Teknokrta Indonesia,

The purpose of this study is to describe depression, anxiety, and stress in fulltime workers who were studying at private universities in Bandar Lampung and to analyse the effects of depression, anxiety, and stress to citizenship organizational behaviour for fulltime workers. Era 4.0 is requiring employees to improve their skills and knowledge. Earning a degree is one way to work towards a more satisfying career. However, it presents a dilemma for those who need to maintain fulltime employment whilst studying. Maintaining a job is necessary to live, but school demands the time that would usually be spent at work, therefore balancing fulltime work and study can be a problem. The research method used is mixed method explanatory design by collecting quantitative data first then collecting qualitative data to help explain the quantitative data. The sampling technique that is used is probability sampling. Respondents were 100 fulltime workers who registered as a bachelor student at private university in Bandar Lampung (61 women and 39 men). The instrument used in this study includes adapting previous research, namely DASS 42 by Lovibond & Lovibond (1995) and OCB by Podsakoff (1990). Data analysis used PLS 3.0 software. The results revealed 2 major findings: (1) Women fulltime workers have higher levels of depression, anxiety, and stress than men. (2) Depression, anxiety, stress has negative and significant effects on OCB fulltime worker. (T-Statistics > 1,64 (5,279) and P-Values < 0,05 (0,000). Workload, poor management behaviour, fear of replaced work positions, work fatigue, difficulty balancing time, making female workers experience sleep disorders, weight loss, depression, anxiety, and stress. Unlike male workers, unsupported co-workers, new challenges, compensation, career development, make them depressed, anxiety, and stressed. Time management is necessary provided by organization in order to anticipate depression, anxiety, stress among fulltime workers and also prevention job performance decline among fulltime workers, because job performance is very important and contributes to the success of the organization. Pages 73 to 88




Improving Audit Quality: Adopting Technology and Risk Management

Sepky Mardiana, Ilya Aviantib, aPadjdjaran University and SEBI School of Islamic Economics, bPadjdjaran University,

This study aimed to explain the effect of computer-based audit techniques (CAATs) adoption and assessment of client’s risk management on the audit quality conducted by auditors of the Supreme Audit Agency/Badan Pemeriksa Keuangan (BPK) in Indonesia. The primary data obtained from the survey were used to explain the purpose of this research. This research data was processed using the Structural Equation Modelling – Partial Least Square (SEM-PLS). This study found that audit quality provided by auditors has not been determined significantly by CAATs adoption and risk management. Adoption of CAATs by auditors has no significant effect on audit quality. However, client risk management shows a significant influence on audit quality. Pages 89 to 103




Sustainable Competitive Advantage of Logistics Service Providers in Malaysia: A Systematic Review

Norzaliha Jusoha, Zuraimi Abdul Azizb, a,bFaculty of Entrepreneurship and Business, Universiti Malaysia Kelantan, 16100 Kota Bharu, Kelantan, Malaysia,

The repercussion of globalization and liberalization have led to numerous competitors entering the market which caused to worldwide of Logistics Service Providers (LSPs) increased. This trend also created an excessive pressure on logistics systems, which makes inevitable adjustments for local LSPs in Malaysia. Currently, there are limited capabilities of LSPs since majority of local LSPs offer only basic services, such as inbound and outbound transportation, warehouse storage and freight forwarding. The current study attempts to explore sustainable competitive advantage and strategies for logistics service providers which contribute the most to sustain in market. This paper used the method called PRISMA statement (Preferred Reporting Items for Systematic reviews and Meta-Analyses). The resources are obtained from Scopus and the Web of Science database. The articles were collected from the years 2010 to 2019. This method was used to run the systematic review, eligibility and exclusion criteria, steps of the review process (identification, screening, eligibility) and data abstraction and analysis. The contribution of study can be seen as to provide a way forward for local LSPs to implement particular strategies that identified act as potential effective tools to sustain and remain competitive in market. These suggestions are hoped to provide basis for concerned parties to employ competitive advantage strategies that are coherent with local LSPs. Pages 104 to 119




The Influence of the Internal Control System, Village Apparatus Competency, and Participatory Budgeting to the Village Fund Management Accountability in Village Governments in the West Java Province

Srihadi Winarningsiha, Ivan Yudiantob, Sofik Handoyoc, a,b,cFaculty of Economics and Business – Universitas Padjadjaran, Bandung, Indoneisa. Email: asrihadi.winarningsih@unpad.ac.idbivan.yudianto@unpad.ac.idcsofik.handoyo@unpad.ac.id

This study aims to obtain empirical evidence in the field whether the application of the internal control system of government agencies, village apparatus competency, and participatory budgeting has a positive effect on the accountability of village fund management in the West Java province. This study utilized the paradigm mixed method research, a method that combines quantitative data and qualitative data for the interpretation of research results. Quantitative data was obtained through survey procedures by distributing questionnaires and qualitative data obtained by interview procedures and analysed using exploratory factor analysis and confirmatory factor analysis models. This study shows variations in the village fund management accountability variable. This study also shows that the internal control system implementation, village apparatus competencies, and participatory budgeting each influence significantly to village fund management accountability. The output of this study provides valuable input for the central/provincial/district government and village government in the framework of public policy making accountability for village fund management. Pages 120 to 141




 Determinants of Credit Facility Provision among Small Retailers in Malaysia: The Bankers’ Perspective

Kamaruzzaman Muhammada, Erlane K Ghanib*, a,bFaculty of Accountancy Universiti Teknologi MARA Malaysia, Email: b*erlanekg@uitm.edu.my

This study examines the determinants of credit facilities provision among the small retailers in Malaysia. Specifically, this study examines as to why many small retailers are facing difficulties in obtaining credit facilities from the banks. Using a qualitative approach on bank officers located in Selangor, Malaysia, this study shows that there are three main determinants to credit facilities to the small retailers. The three main determinants are attitude of the small retailers, credit policy of the banks and the quality of financial reports and documents. Within the attitude of small retailers, this study shows that poor repayment capability, poor personal credit rating and good attitude of the small retailers can become a hindrance to obtaining credit facilities from the banks. This study also shows that within the credit policy of the banks, the need for security and collateral, and also sufficient funds in the bank account of the small retailers also influence the bank officers’ decision in approving the credit facilities. Finally, the banks would require the small retailers to provide proper financial statements and complete documents when submitting for credit facilities application. The findings of this study indicate that the provision of credit facilities can be obtained if the small retailers know what are the criteria in getting their application approved. This study recommends that the relevant parties such as the professional accountants and the universities to play role in offering free consultancy work related to preparation of financial statements. In addition, the banks can also assist the small retailers in documentations for easy access to credit facility. Pages 142 to 155




Analysis of Preference of Using Tawarruq Contract in Retail Financing Products among Islamic Banks

Nabihah Muhammada, Sharifah Faigah Syed Alwib, Najihah Muhammadc, a,cPh.D Candidate, Faculty of Business Management, Universiti Teknologi Mara, bSenior Lecture, Arshad Ayub Graduate Business School, Universiti Teknologi Mara, Email: anabihahmuhammad.phd@gmail.com, bshfaigah@uitm.edu.my, cnajihah0405@gmail.com

Retail financing products is one of the main banking facilities offered by conventional and Islamic banks in Malaysia. It consists of four types of products which are home financing, personal financing, vehicle financing and credit cards. Almost all banks which offer Islamic banking products and services in Malaysia today are using tawarruq contract widely in their retail financing products. This scenario is quite alarming since the banks will rely too much on tawarruq contract and neglect the other Shariah contracts. Thus, this study intends to analyse the preference of using tawarruq contract as compared to other contracts for retail financing products in the Islamic banks. This study also focuses on the opinion of the Muslim jurists towards the tawarruq’s ruling which has become the basis for the tawarruq’s preference in the banks. This study adopted the qualitative method where semi-structured interviews are conducted with four Shariah experts from four selected Islamic banks who involved directly with the Shariah Department. This study found that two full-fledged Islamic banks preferred to use the tawarruq contract while the other two Islamic subsidiary banks did not prefer to use the tawarruq contract based on their own reasons and judgement. It is recommended that the full-fledged Islamic banks which are using only tawarruq contract to apply the contract temporarily. At the same time, the banks should try to invent a new mechanism in order to limit the usage of the tawarruq contract to create healthy growth of Islamic banking industry. Pages 156 to 172




 Effect of Employees’ Competency, Risk Culture and Organizational Innovativeness on Enterprise Risk Management Implementation

Erlane K Ghania, Syazween Farisya Harunb, Kamaruzzaman Muhammadc, Mazurina Mohd Alid, a,b,c,dFaculty of Accountancy, Universiti Teknologi MARA, Malaysia,

Enterprise Risk Management (ERM) is an important tool in assessing risks within the organization. As such, most organizations would like to have a proper risk management policy, but often do not have one. Competency, risk culture and organizational innovativeness are highly broad areas that are related to the implementation of enterprise risk management in an organization. The level of successful implementation of ERM can give a high impact on the profitability of the organization. Therefore, in order to achieve a successful implementation of ERM, it is important to know the core factors that affect the implementation of the ERM in an organization. This study aims to assess the factors that influence ERM implementation among public listed companies in Malaysia. Specifically, this study examines the influence of employees’ competency, risk culture and organizational innovativeness on ERM implementation in public listed companies. Based on the 640 responses received from various public listed companies under the manufacturing companies in Malaysia, this study shows that employees’ competency and organizational innovativeness have a positive relationship with the successful implementation of ERM. On the other hand, risk culture was shown to have an insignificant relationship with the implementation of ERM. In this regard, the management of the public listed companies should focus more on organizational innovativeness for successful ERM implementation and provide more training for their employees in order to develop the potential in each of their employees. Pages 173 to 186




Is Using Fingers or Conventional Teaching Methods Effective in Learning Multiplication? An Experimental Study on Under-Privileged Students

Maheran, Zakariaa, Hasnun Anip Bustamanb, aFaculty of Accountancy, Universiti Teknologi MARA Kelantan, Malaysia, bFaculty of Business Management, Universiti Teknologi MARA Kelantan, Malaysia,

Mastering multiplication via conventional teaching method (CTM) is a daunting task for students in elementary educations. Specifically, under-privileged students, despite abundance of teaching aids is available, they are beyond their means. A suggested method with less cost is by using fingers (UFM). The objective of this study is to decipher effectiveness of these two methods namely UFM and CTM in mathematical achievement. The study also deciphers the students’ perceptions towards interest in mathematics. An experimental study was employed with non-equivalent pre-test and post-test control group design. Respondents consisted of sixty orphanage centre’s children. They were divided into experimental groups (EG), treated with UFM and control group (CG) treated with CTM. Data were analysed by multivariate of MANOVA and paired sample t-test. Results indicated that both groups showed that there is a significant difference between the pre-test and post-test mathematical achievement within group. EG who received UFM has higher magnitude of effect over CG who received CTM. There is also a significant difference in mathematical achievement between groups in the post-test but not in the pre-test. Additionally, EG is more likely to increase in perceptions towards interest in mathematics as opposed to CG. The study provides useful insights to various educational communities in the context of diversifying the teaching and learning multiplication methods.  Implementing UFM, along with CTM in educational curriculum would impetus students’ interests in learning mathematics and boost their achievement irrespective of socio-economic status. It is hoped that this would eventually elevate the Malaysian students’ performance to be on par with other developed nations. Pages 187 to 207




Organizational Behaviour, Culture, Information Technology and Activity-Based Costing Implementation Success: A Malaysian Survey Evidence

Aliza Ramlia*, Nur Fatin Roslib, Zarinah Abdul Rasit Sitic, Noor Hayati Mohamed Zawawid, a,b,c,dFaculty of Accountancy, Universiti Teknologi MARA, Puncak Alam, Selangor, Malaysia, Email: a*aliza629@uitm.edu.my

Rapid technological changes have caused the traditional costing system to be inappropriate for companies especially those that undertake mass production. The traditional costing system could hardly reflect the true cause and effect relationship between indirect costs and individual products. Using a contemporary management accounting technique i.e. Activity-Based Costing (ABC), managers could address issues concerning cost allocation and product cost computation which can then enable them to make better decisions on pricing, product line, customer market, and capital expenditure. Despite ABC’s numerous benefits, the implementation of the technique is still low in Malaysia. Studies on ABC in the local context are limited and tend to confine to certain contextual variables. Therefore, this paper aims to examine the current state of implementation success of ABC and its influential factors consisting of organizational behaviour, culture and information technology in the manufacturing industry in Malaysia. Using the survey method, questionnaires were distributed via different modes to manufacturing companies registered with the Federation of Malaysian Manufacturers Association. The results revealed that ABC implementation is still at the infancy state and its implementation success was significantly influenced by organizational behaviour and information technology. The findings put forth to managers the important factors to consider in ensuring ABC implementation success, which in turn can enhance firm performance. Pages 208 to 231




Good Governance among Malaysian Government-Linked Companies: Detecting Earnings Manipulation through Beniesh M-Score and Ratio Analyses

Amrizah Kamaluddina*, Nurul Atikah Abdul Azizb, Zuraidah Mohd Sanusic, aFaculty of Accountancy, Universiti Teknologi MARA, Puncak Alam Campus, Puncak Alam, Selangor, b,cAccounting Research Institute, Universiti Teknologi MARA, 40450 Shah Alam, Email: a*amrizah@salam.uitm.edu.my

This study proposes a prediction tool that can detect aggressive earnings management and is premised on data covering 70 GLCs from 2013 to 2015. We investigate whether a combination of traditional and cash flow ratios can detect earnings manipulation. Earnings manipulation is measured via the Beneish M-Score model. Results indicate that profitability ratios are significantly related to earnings manipulation. Therefore, GLCs may manipulate profit indicators to assure good performance. The Beneish M-Score model can be used as a screening tool to detect earnings manipulation among GLCs. Such a tool, in turn, can ensure good governance, protect the interest of stakeholders and sustain public trust. Pages 232 to 250




Financial Hegemony and its Impact on Independence of the Iraqi Central Bank

Ahmed Abdulla Salmana, Fatema Farajh Saadb, Hussein Shnawa Majeedc, a,b,cDepartment of              Economics, Faculty of Administration and Economics Wasit University, Iraq,

This study aims at showing the impact of fiscal policy on monetary policy in an ethnic economy and its impact on the independence of the Central Bank of Iraq. The financial control hypothesis ‘financial influence’ is explained through adoption of an unregulated fiscal policy that leads to an aggravation of the government deficit. This affects the monetary policy, especially the central bank, because it is responsible for covering the necessary funding for this deficit, which is the CBI is the financial agent of the government. The failure to adjust the public budget influences negatively the monetary policy which affects inflation levels and thus weakening its monetary instruments. This study focuses on the theoretical frameworks of some concepts related to fiscal and the monetary policies, such as coordination policies and the justifications of the independence of the Central Bank. It also clarifies the mechanism of mutual impact between the two policies in line with the reality of Iraq’s economy, in particular deficit, inflation and public debt and its financial and monetary impacts. It is concluded that the situation of the Iraqi economy is difficult and somehow complicated due to continued unchecked fiscal policies that boosted the financial hegemony which negatively influences the monetary policy and the independence of the Central Bank of Iraq. Both rationalized expenditure and improvement of financial conditions and adopting economic solutions developed through a series of corrective measures are urgent and necessary to enhance financial improvement. Pages 251 to 270




Practices of Strategic Flexibility and Their Impact on Achieving the Policy of Quality of Institutional Performance an Applied Study in the General Organization for Automotive Oils in the Iraqi National Oil Ministry – Baghdad

Sami Ahmed Abbasa, Zeyad Mustafa Hamed Khawkab*, Khaldiya Mustafa Attac, a,b,cDept. of Business Administration, Economics & Administration College Al Iraqia University, Baghdad, Iraq, Email: b*zeyed.hamed@aliraqia.edu.iq

The research aims to present an analytical presentation on the impact of strategic flexibility practices and their role in achieving the quality of institutional performance policy based on the intellectual data in linking the dimensions of the practices of strategic flexibility (productive flexibility, market flexibility, flexibility in human capital, competitive flexibility in the General Organization for Oil Industry) The cars in the Iraqi National Oil Ministry and their impact in achieving the quality performance policy of (control, training, continuous improvement, motivation) and to achieve the objectives of the research, a questionnaire was developed and distributed to (78) specialists and the purpose of data processing using many statistical methods using the statistical program (SPSS) to come up with an appropriate scientific outcome within this vital topic, the researchers have reached a number of conclusions, the most important of which is the existence of a strong positive correlation between the total strategic flexibility practices and the policy of institutional performance quality. Pages 271 to 296




The Role of Internal Auditing in Raising the Performance of Institutions and Improving the Environment an Applied Study in one of the Environmental Departments

Akeel Dakheel Kareema,Waad Hadi Abdb, Raid Hassan Alic, a,b,cAccounting Department, Economics and Management College, Al-Muthana University, Iraq, Email: aaqeel.dakheel70@gmail.com, bwaadabd24@yahoo.com, craidhassan2007@yahoo.com

The research aims to improve the performance of the services provided by the governmental institutions by focusing on the activities of the environmental departments to determine the extent to which they fulfil their duties towards the citizens, such as their contribution to improving the environment and how to deal with the damage. Because these environmental departments have a role to maintain the general health, natural resource, biodiversity and the extent of their cooperation with parties concerned to protect the environment whether internal or regional. Most countries of the world have taken care of the use of the funds allocated to those institutions and guide them in the service of the objectives set for them and achieve the highest level of efficiency and effectiveness and control the good management of funds used and evaluating its performance through the effective internal auditing system by performing its supervisory role and contributing to the development and improvement of the performance of economic units. The most important conclusions of the research were that the Environment Directorate has not established a mechanism to evaluate its work and the lack of field follow-up of the factories and projects in the governorate to assess the environmental reality and reduce pollution, as well as the lack of control over landfill sites, wastes and rubbles. The research reached the most important recommendations, including the need for the directorate to establish a mechanism to evaluate its work and field follow-up to factories and projects deployed in the governorate to assess the environmental reality, reduce pollution and coordination with municipal institutions in the governorate to control the landfill sites, wastes and rubbles. Pages 297 to 323




Does the Theory of Planned Behavior Predict Healthcare Waste Management Practices?

Mohammed Khalifa Abdelsalama, aDepartment of risk management and banking, School of Economics, Finance and Banking. Universiti Utara Malaysia 06010, Email: areal86real86@yahoo.com

Understanding the factors influencing healthcare waste practices behaviour can lead to better and more effective management practices programs in any country in the world.  The main aim of this study was to examine factors associated with healthcare waste practices behaviours in light of the theory of planned behaviour within the Libyan hospital context. Previous studies have shown that a number of organisational characteristics such as structure, culture, size and operational location of an organisation will influence healthcare waste management practices. Underpinned by planned behavioural theory, using a reliable instrument, a pilot study survey was conducted to identify the statistical relationships between organisational structure and healthcare waste management practice of Libyan public hospitals. The correlation test analysis illustrated that centralisation and formalisation were found to have significantly strong relationships with healthcare waste collection and disposal. On the other hand, these two dimensions (centralisation and formalisation) were found to have no relationship with medical waste separation. Pages 324 to 343




 Factors Affecting the Turnover Intention of Bangladeshi Migrants in the United Arab Emirates: An Empirical Study on the Hotel Industry

Shahedin Aloma*, Ataul Karim Patwaryb, Mohammad Mehdi Hasan Khanc, aDepartment of Finance, International Islamic University Malaysia, bSchool of Tourism, Hospitality and Event Management, University Utara Malaysia, cFaculty of Business Administration, Geomatika University College,  Email:a*turag357@gmail.com, braselataul@gmail.comcsany.hasan.19@gmail.com

Human resource management is an essential factor after capital management for organisational success. This study investigates the factors affecting the earning potential, organisational commitment, and job satisfaction of Bangladeshi migrant workers in the United Arab Emirates. The main purpose of this study is to address the Bangladeshi migrant workers turnover intention in the UAE hotel industry through reviewing earning potential, organisational commitment, and job satisfaction. A questionnaire-based survey of a sample of 220 migrated Bangladeshi workers in the UAE was used to collect data regarding their turnover intent and the factors affecting it, in order to identify the factors that predict turnover intention in the hotel industry. The findings show that job satisfaction has a significantly positive correlation with turnover intention. Research also revealed that the organisational commitment of Bangladeshi workers has a significant relationship with turnover intention. At the same time, the earning potential of Bangladeshi employees in the UAE hotel industry has a significant positive relationship with turnover intention. The significant result in this study finds that three selected independent variables reviewed are positively affected regarding employee turnover intention. Pages 344 to 360




The Impact of Organisational Size on the Relationship between Government Policy and Medical Waste Management Practices

Mohammed Khalifa Abdelsalama, Ahmed Mohammed Kamaruddeenb, aDepartment of Risk Management and Banking, School of Economics, Finance and Banking. Universiti Utara Malaysia 06010, bSchool of Built Environment, University College of Technology Sarawak Persiaran Brooke, 96000 Sibu, Sarawak, Malaysia, Email: real86real86@yahoo.com

To examine the influence of organisational size, as a moderating variable,  on the relationship between government policy and Medical Waste  Management Practices (MWMP) among public hospitals in Libya, this study approaches the subject from a theoretical viewpoint by developing hypotheses. It is anticipated that organisational size (number of skilled and knowledgeable employees) influences hospital groups that are in charge of medical waste. In this regard, the Libyan authorities have adopted World Health Organisation (WHO) guidelines on proper waste segregation and disposal. This can only be achieved when health authorities employ a skilled and knowledgeable workforce able to adequately manage medical waste. This study used the stratified random sampling technique to select and collect data from respondents such as top management officials, heads of departments, administrators and doctors who work in all the hospitals located in the southern part of Libya. The current study findings suggest that government policy and compliance with medical waste regulations are not perfectly in tune with WHO’s recommendations. That is to say, the hired numbers of skilled employees are seldom provided with adequate information required for the safe management of medical waste and the application of standard operating procedures. However, the number of knowledgeable employees has a positive moderation on the relationship between government policy and MWMP. The findings, therefore, suggest that, apart from the improvement of all procedural practices at these hospitals, further research and attention should focus on the management practices of the growing number of healthcare providers in Libya. This is urgently needed so as to ensure a system that is economically sustainable, and a system that protects human health and other livings creatures on this planet. Pages 361 to 377




Customer Perspective towards the Utilisation of Artificial Intelligence in Financial Services

Redisa C. Wibawaa, Basuki Wibawab*, aFaculty of Accounting and Finance University of Aberdeen, bFaculty of Engineering Universitas Negeri Jakarta, Email: at08rw18@abdn.ac.ukb*bwibawa@unj.ac.id

The current focus of data processing has been through the revolutionary technology of Artificial Intelligence (AI); which can be interpreted as a way of training computers to mimic and simulate human thinking patterns and behaviours (Tecuci, 2012; Allam & Dhunny, 2019). The AI has become an important solution in producing accuracy and accountability to better understand the complexity of many issues in financial services. With the advancements of AI usage to adapt effectively with changing control environments and customer requirements, this paper aims to assess the customer perspective towards the utilisation of AI in financial services using the AI-driven Customer Experience Management theoretical framework by Gacanin and Wagner (2019). The paper is based on the practice-led case study between an accounting firm (PwC) as a service provider and a client of an English healthcare organisation (NHS England). It is concluded that it is critical to ensure a conceptual-based, proactive-care actions and services-experiences relationship mapped in root cause analysis through the provider’s full awareness of initiation and decision making in order to create a positive AI-driven customer experience. These actions of the AI-driven financial services provider create a direct causal link to organisational building blocks of customer experience affecting the organisation’s strategy, leadership buy-in, culture, organisational design and ready-systems of processes and technology. Pages 378 to 387




A Linguistic Study of Toponymy and Environmental Identity in Sundanese Ethnic

Ujang Komaraa*, Cece Sobarnab, Gugun Gunardic, Ahman Syad, aStudent of Doctoral Program Linguistics Department, Faculty of Cultural Sciences,Universitas Padjadjaran, b,c,dLinguistics Department, Faculty of Cultural Sciences,Universitas Padjadjaran, Email: a*u.komara1910@gmail.com

The study highlights current global threats towards the indigenous identity of toponymy. This study’s qualitative research uses the descriptive approach to offer a new model suggesting linguistic study as the primary basis in the development of toponymy, particularly in relation to economic commodities. The concept of toponymy is currently considered inessential in the designs of local government programs and those of other development sectors. Linguistics plays a significant role in these programs. The findings show that the linguistic features of toponymy reflect unique morphological and semantic contents related to water, biological ecosystems and historical events, signifying its interconnection with environmental identity. In particular, the derivative forms and connotative meanings of toponymy indicate that naming a place reveals ideas, motivations, and the willingness of the community to apply local values to preserve the indigenous identity of the surrounding environments. The current shifts of human behaviour and mind-sets, as well as the destruction of natural resources may potentially lead to crises of toponymic identity in future years. The complexity of these issues necessitates further research formulating initiatives to enable the safeguarding and reconstruction of  toponymic identity. Pages 398 to 412



Compatible Information Security System for Electronic Human Resource Management Encryption

Zubaidah Abdulhakeem Majeeda, Ahmed Nashaat Shakirb*, Murad Bahram Khorsheedc, a,bDepartment of Dormitories, Presidency of the University of Kirkuk, Kirkuk University, Kirkuk, Iraq, cDepartment of Statistics, College of Administration and Economics, Kirkuk University, Kirkuk, Iraq. Email: aahna2005@uokirkuk.edu.iq, b*zubaidah.abdulhakeem@uokirkuk.edu.iq, cmuradbahram@yahoo.com

This work was an attempt to study and characterise compatible information security system involving electronic human resources management (E-HRM): as a part of internet environment dealing with tremendous amounts of confidential information such as personal information of employees within an organisation or vital documents involves work such as financial and technical details of certain products. The proposed solution was implemented taking into consideration the essential assumption; that the confidential information was unchangeable, so employees in general do not have permission to adjust it, therefore this work handled these information as images. The second vital assumption was that the tremendous amount of data belonging to electronic human resources management cannot be handled using conventional (sequential) encryption. Instead it should be divided into blocks. So this work used counter-mode operation to solve this problem and to save more time via parallel operation quality. Security keys were generated using Hénon and Lozi maps. The proposed model provides adequate levels of information security against cyber attacks such as brute force and letter frequency attacks. 413 to 427


Legal Compensation (National and International) for the Missing as a Result of Military Operations and Terrorist Offences by Da’esh

Imad Khaleel Ibrahima, Sajida Farhan Husseinb, a President of the Department of International Relations College of Political Science / University of Mosul, Iraq, b Department of Public Policy /college of Political Science / University of Mosul / Iraq, Email: adr.emadalmukhtar@uomosul.edu.iq, bsajida.farhan@yahoo.com

The obligation to compensate victims of terrorism acts is a national and international legal obligation in accordance to its jurisdiction. The State is obligated to the tasks that individuals are unable to do, including those of crime control and the protection of individuals. In particular, the State has monopolised the right of punishment if it fails to prevent terrorist offences and individuals were injured as a result of its failure in the procedures which were supposed to be undertaken. The State is obliged to pay compensation to those affected by these offences and the victims and their families have the right to claim compensation for the damage they have sustained. The national legal obligation pays compensation to victims of terrorism, without prejudice to the extension of legal liability to States and international entities (non-State actors) fighting terrorism as an international crime which requires to be fought against and the punishment of the perpetrators. Pages 428 to 447
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