The Readiness of Vocational College Technical Students for Job Employability

Siti Nur Maizura Sharberia, Yee Mei Heongb*, Fara Adhwa Mohd Pauzanc, Raudhah Adibah Ahmad Zubird, a,b,c,dFaculty of Technical and Vocational Education, Universiti Tun Hussein Onn Malaysia, 86400 Batu Pahat, Johor, Malaysia, Email: b*mhyee@uthm.edu.my

Readiness to engage in careers is an issue often faced by Malaysian students. Unemployed graduates continue to be a growing problem in Malaysia. Some employers consider academic competence alone is inadequate and instead use higher education institutions producing graduates equipped with technical skills. This study aimed to identify the level of readiness of technical students for job employability at six vocational colleges in Johor. This study used final year technical students at six vocational colleges in Johor. There were 300 respondents selected as the sample, using the formula by Krejcie and Morgan (n.d.). A questionnaire was utilised as the instrument of this study with reliability alpha value of α = .720. Data was analysed using SPSS 22.0 software. Descriptive analysis in the form of scores was used to see whether students were equipped with job employability skills. The students' level of readiness was 4.33 for their knowledge, 4.32 for skills and 4.31 for attitude. Therefore, it can be concluded that technical students are ready to enter the world of work. Pages 1 to 12




Uncoordinated Triangle Power Causes Burnout and Cognitive Distortion to Lecturers in Higher Education

Heni Sukrisnoa, aFaculty of Language and Sciences, Universitas Wijaya Kusuma Surabaya, 60225, Indonesia, Email: ahenyuwks@yahoo.co.id

This study aims to analyze the symptoms and factors that cause burnouts and effect of self-esteem on the performance of lecturers in higher education and their cognitive distortion performance. The total of 79 lecturers was used as the respondents. The respondents were asked to fill out the questionnaire via the online application. This study used the qualitative approach to quantify case of burnout and self-esteem toward lecturer performance. The reports were analyzed using a burnout and self-esteem scale. The results showed that the most influential factors that cause low self-esteem were personal character, especially regarding its capacity to control the emotion. Further, this study reflected that the primary factor that causes the burnout is not stressing, however, there is an imbalance of mental processes (thinking, feeling and behaving). This research also generated a formula to measure burnouts using the two dimensions of emotional exhaustion and cognitive distortion. Meanwhile, the method of self-esteem utilizes confidence and the reduction of confidence. Pages 13 to 22




 The Readiness of Technical Lecturer of Vocational College on Practical Teaching

Raudhah Adibah Ahmad Zubira, Yee Mei Heongb*, Nang Suriyanie Long Azizc, Siti Nur Maizura Sharberid, a,b,c,dFaculty of Technical and Vocational Education, Universiti Tun Hussein Onn Malaysia, 86400, Batu Pahat, Johor, Malaysia, Email: b*mhyee@uthm.edu.my

Readiness is one of the important elements that ensures a lecturer’s preparation before beginning the teaching process. During practical teaching, the lecturer should cover all aspects of knowledge, skills and attitudes in the teaching and learning process. The purpose of this study was to identify the level of readiness of technical lecturers in terms of knowledge, skills and attitudes in practical teaching at vocational colleges. This study is a descriptive survey study using a Likert Scale questionnaire as an instrument. Population of the study were lecturers from six vocational colleges located in the state of Johor. A total of 127 respondents were selected as samples. The data obtained was analysed using SPSS software version 21.0. The analysis shows that the lecturers’ level of readiness in terms of knowledge, skills and attitudes were at high level. In conclusion, the study clearly shows that the vocational college lecturers were ready to implement effective practical teaching. Pages 23 to 36




Assessing BIM Education Level in Quantity Surveying Programme: A Survey in Malaysian Higher Institution

Aziz, N. Ma, Yap P. X.b, Zainon, Nc, a,b,cUniversity of Malaya, Kuala Lumpur 50603, Malaysia,

Building Information Modelling (BIM) is regard as the highly utilized technology in the construction industry. This new paradigm shifts have contributed to an increase in demand for Quantity Surveyors that have BIM skills and knowledge. It meets with the current demand; higher education institution has obligation to improve their current curriculum to embed in the BIM education. This paper highlights on the current BIM Education level of the quantity surveying degree programme in Malaysian Higher Institution. A quantitative study was conducted which involved 17 higher education institutions that offer degree programme in Quantity Surveying. Using the BIM education Framework for Quantity Surveying Students, their current BIM education level was identified. Findings reveal that the current BIM Education level in quantity surveying courses fall under infused level categories of visualisation, quantification, planning, scheduling and management. The implication of the findings implies that higher education institutions should be aware of the needs as well as necessity to embed BIM into the curriculum in the near future. Pages 37 to 50




Rasch Model Analysis for Evaluating Validity and Reliability of Authentic Learning Instruments in Malaysian Polytechnics

F., Mohamad Hamzaha*, M.N., Abd Rashidb, M. N., Ab Rahmanc, M.S., Rasuld, a,b,cCentre for Engineering Education Research, Faculty of Engineering and Built Environment, National University of Malaysia, 43600 Bangi, Selangor, Malaysia, dFaculty of Education, National University of Malaysia, 43600 Bangi, Selangor, Malaysia, Email: a*fir@ukm.edu.my

Social science research with a quantitative approach should use the appropriate scale of measurement to interpret a variable correctly. There are two types of measurement scales; category scale and numerical scale. Category scale is for nominal and ordinal data, while the numerical scale for an interval and ratio data. In mathematical analysis, numerical scale indicates the exact measurement and more precise definitions of certain variables. Category scale is only used to classify a variable. However, Likert scale is used for ordinal data that is often used as a measurement tool in social science research. Therefore, the Rasch model analysis that can change the nominal and ordinal data to interval and ratio data was used in this study. Here, it was used to evaluate the validity and reliability of authentic learning instrument at Malaysian Polytechnics. Validity of the instrument was seen by unidimensional analysis through the principal component analysis method. Reliability of instruments were seen by summary statistics, variable map and item fit table. The findings show that the authentic learning instrument at Malaysian Polytechnics has high validity and reliability. Pages 51 to 62




The Performance of Students in Differential Equation Course with a New Assessment System

Firdaus Mohamad Hamzaha*, Nur Arzilah Ismailb, Haliza Othmanc, Rashidd, a,b,c,dCentre for Engineering Education Research, Faculty of Engineering and Built Environment, National University of Malaysia, 43600 Bangi, Selangor, Malaysia, Email: a*fir@ukm.edu.my

In the engineering education syllabus, mathematics is an important course student should dominate especially Differential Equation (DE). This study explores students' performance in DE among engineering students. The study is carried out on student’s results data, which consisted of 336 engineering students from different departments namely Department of Civil and Structural Engineering (JKAS), Department of Mechanical and Materials Engineering (JKMB), Department of Chemical and Process Engineering (JKKP) and Department of Electrical, Electronic and Systems Engineering (JKEES) in Faculty of Engineering and Built Environment (FKAB) at Universiti Kebangsaan Malaysia (UKM). The results are verified using Pearson product-moment correlation coefficient, analysis of variance (ANOVA) and Tukey test. Results show positive linear relationships between new final exam scores with quiz scores and mid-semester exams. ANOVA and Tukey test also show that there are significant differences on the new final exam result among engineering departments. JKKP and JKMB show huge difference in performance of new final exam score among students from two departments, followed by JKEES and JKMB. There is a slight difference on performance between two departments, JKKP and JKEES. The result also shows that JKKP students perform way better compared with JKAS, JKEES and JKMB. New assessment system is an efficient tool which helps students to continuously perform on DE course. Pages 63 to 76




Communication Used by Female Santri as Part of Their Social Interaction in Indonesian Modern Pesantren

Eka Susylowatia*, Sumarlamb, Wakit Abdullahc, Sri Marmantod, aLinguistics Postgraduate Program, Sebelas Maret University Surakarta 57126 Indonesia, b,c,dFaculty of  Humanities, Sebelas Maret University Surakarta 57126 Indonesia, Email: a*esusylowati@gmail.com

The study aims to explain the language codes used by the santri (Islamic boarding school students) for their daily communication at Assalaam Modern Islamic Boarding School (AMIBS) and Al-Mukmin Islamic Boarding School in Indonesia. The data consisted of the speeches uttered by the female santri of Madrassa Takhashushiyyah during their communication with their colleagues, ustaz and ustaza (male and female teachers of Islamic boarding school), staffs and canteen food seller in the pesantren. Observation, recording and in-depth interview were deployed as the data collecting techniques. The data analysis relied on SPEAKING analysis. The study revealed a significantly dominant use of Indonesian Language at Assalaam Modern Islamic Boarding School and Al-Mukmin Islamic Boarding School located in Ngruki Village. The use of Javanese Language, especially ngoko (the most common type of Javanese Language) was dominated by the Javanese santri. Meanwhile, English and Arabic Language were majorly used by the Javanese and non-Javanese santri. Pages 77 to 94




Spiritual Motivation Determination, Psychology, and Physiology of Satisfaction with the Performance of the Religious Working as Employees Intervening

Dahlan Gunawana, Chablullah Wibisonob*, Sri Yantic, Dian Andrianid, a,c,dFaculty of Economics, University of Batam, Riau Islands, Indonesia, bFaculty of Economics, University of Batam, Indonesia, Email: adrdahlangunawan@univbatam.ac.idb*chablullahwibisono@gmail.com, cchablullah.wibisono@univbatam.ac.iddtaya.yanti101010@gmail.com

Secretariat of the Regional Representatives Council (DPRD) has the task of organizing the administration of secretarial, financial administration, supporting the implementation of the works and functions of Parliament, and providing and coordinating expertise required by Parliament in accordance with the financial capacity of the region. It is now seen to various constraints faced by employees regarding performance. There should be a study with the title "Effect of Spiritual Motivation, Psychology and Physiology of Performance Against the Religious with Job Satisfaction as Intervening”. "The population of this study were all employees of the secretariat of Parliament amounted to 166 people, with methods census, the community used as a sample, Data analysis was performed using the Structural Equation Model (SEM). The software used for the structural analysis is AMOS version 23 of the Arbuckle, and for descriptive study using SPSS version 23, the research results are as follows: Pengaruh variables influence motivation Spiritual variable job satisfaction is positively significant, Effect of variable Psychology against the variable job satisfaction is negatively insignificant, effect of variable Physiology on Job Satisfaction is positively negligible, Effect of variable Motivation Spiritual to the variable performance of Religious Undoubtedly significant, Effect of variable psychology of the variable performance of Religious positively insignificant, effect of variable Physiology to the variable performance of Religious is undeniably substantial, Effect of variable Motivation Spiritual, psychology and Physiology together on Job Satisfaction is Undoubtedly negligible, Spiritual Motivation influences influence variables Job Satisfaction to the variable performance of Religious positive not significant, Changes in job satisfaction, Psychology and Physiology of 41.5%, a change of Spiritual Motivation religious influences performance, Psychology and Physiology and Job Satisfaction of 30.6%, the rest is influenced by other variables that have not been included in this research. Pages 95 to 114




Determinants of Capital Adequacy Ratio: An Empirical Study on the Conventional Banks in Indonesia

Bambang Sudiyatnoa, Elen Puspitasarib, Yeye Susilowatic, Sri Sudarsid, Udin Udine, a,b,c,dStikubank University, Semarang, Indonesia, eUniversitas Muhammadiyah Yogyakarta, Yogyakarta, Indonesia, Email: absuditato@edu.unisbank.ac.ideudinlabuan@yahoo.com

The capital adequacy ratio shows the bankability to provide funds used to eliminate the risk of loss, which is caused by a lack of capital. The purpose of this study is to test the determinants of the capital adequacy ratio. This study was conducted at conventional banks that have been listed on the IDX in 2014-2017. The purposing sampling technique was used in this study to determine the sample. The data panel is analyzed using EViews 8 software. The results show that bank performance, efficient ratio and non-performance loan have no effect on capital adequacy ratio. In contrast, the bank size and loan to deposit ratio have a negative effect and significant on capital adequacy ratio. Furthermore, the equity has a positive effect and significant on capital adequacy ratio. Pages 115 to 137




 Determining the Factors Influencing the Success of Popular Coffee Shops in Banda Aceh City, Indonesia

Suyanti Kasimina, Zakiahb, Jumadil Saputrac, Zikri Muhammadd*, a,bDepartment of Agribusiness, Faculty of Agriculture, University of Syiah Kuala, Banda Aceh 23111, Indonesia, c,dDepartment of Economics, Faculty of Business, Economics and Social Development, Universiti Malaysia Terengganu, 21030 Kuala Nerus, Terengganu, Malaysia, Email: asuyanti@unisyiah.ac.id, cjumadilsap@umt.edy.my, d*zikrim@umt.edu.my

An increasing number of consumers and high value of coffee marketing in various places of the world cause the number of coffee shops to grow rapidly and become a high growth food industry. This condition will increase business and job opportunity for the people in the poverty reduction programs. However, an increasing number of coffee shops means stricter competition and thus causes some coffee shops to have loss and slow development. This aims to determine the factors that influencing the success of a coffee shop based on its location and marketing strategy factors; wide of the coffee shop, access to the coffee shop, facility, interior and price. The success parameters of a coffee shop are the number of customers and the profit level. The more visitors and profit level in the long-term, the more success is the coffee shop. The samples were taken from 10 popular coffee shops in Banda Aceh City on different location with 10 visitors of each coffee shop; so total samples were 100 visitors. This research used two analysis methods namely Descriptive and Multiple Regression Methods.  Descriptive Method was used on the location of a coffee shop, consumers’ and coffee shops’ characteristic and profit analysis of popular coffee shop business in Banda Aceh City. Multiple Regression Method was used on tied variables (number of visitors and profit level) to the free variables (location of coffee shop, access to the coffee shop, wide, facility, interior and price). It is hoped that the question of the research will be answered by using the two mentioned analysis methods above. The result of the research shows that most popular coffee shops locations are on the main street with many alternative accesses, over 200 square meters in width, with good interior and average 494 visitors per day. The highest number of visitors is in the coffee shop that are located in the downtown, hotels and modern shopping centres. There are four factors that influence the number of visitors namely; accessibility, size of the coffee shop, interior and price. Whereas there are three factors that influence the profit level, which are size of the coffee shop, interior and price. Price has a negative influence, meaning that price increase will decrease the number of the visitors and the profit level. Other marketing factors have positive influence, so to increase the number of visitors and profit level in the long-term need to pay attention on the wide of coffee shop, access, interior and reasonable price. Pages 138 to 154




 Can Corporate Social Responsibility Disclosure and Independence of the Board of Commissioners Improve Earnings Quality and Investor Reactions?

Emillia Nurdina, Erwin Hadisantosob, Sulvariany Tamburakac, Tuti Dharmawatid, a,b,c,dAccounting Department, Faculty of Economic and Business, University of Halu Oleo, Indonesia,

This study aims to examine the effect of Corporate Social Responsibility (CSR) disclosure and the independence of the board of commissioners (BOC) on investor reaction through the earnings quality as a mediating variable. The population of this study are all companies listed on the Indonesia Stock Exchange that selected using the purposive sampling method. Data analysis uses path analysis. The results show that: CSR disclosure has a positive and significant effect on earnings quality, but no effect of CSR disclosure was found on investor reactions, Independence board of commissioners on earnings quality, independence of the board of commissioners on investor reactions, and earnings quality on investor reactions. The results of this study also indicate that there is no mediating role in the earnings quality variable that links the CSR disclosure and the independence of the board of commissioners with the investor reaction variable. Pages 163 to 178




Effects of Social Media Contents on the Perception of Body Image

Alanoud Saud Alanazia, Yasmeen Musleh Alotaibib, Joza Sari Alojanc, Uzma Zaidid*, Hassan Mahfooz Raoe, a,b,c,dCollege of Health and Rehabilitation Sciences, Princess Nourah bint Abdulrahman University, Saudi Arabia, eSheffield Business School at Sheffield Hallam University Sheffield, United Kingdom, Email: d*uazaidi@pnu.edu.sa

Social media is a powerful channel to impact the perception of young generations throughout the world. Many studies revealed the link of body satisfaction, body image, self-esteem, several eating disorders and patterns influenced by social media among female youth.  This study aims to investigate the relationship of social media content with the perception of body image among young Saudi females (N=203). Saudi females of 18-24 years of age were included as participants.  A demographic information form, Arabic scale of Body Image Measurement (BIM), images from Instagram was utilised to measure the impact of social media on body image. The research was conducted as using pre-post design. Most of the participants were having a normal range of BMI (56%,) were using social media every day (96%), and duration was 5 hours (44%). Instagram was found second most frequently used media (34%). Paired t-test and simple regression analysis was conducted to measure the difference and predictive association of Instagram images and pre-post perception of body image. The results showed statistical difference in score of pre and post trials of body image measure (t = 9.779, df = 202, n = 203, p < .05, 95% CI for mean difference 2.454 to 2.454, r = .90). The result of pre-test administration (r=.231, p <.002) and post-test were (r=.164, p <.02) found to be significantly correlated with Instagram usage. Regression analysis revealed the predictive association of usage of Instagram and perception of body image (pre-administration (F (1,183) = 10.353, p<.01) and post-administration (F (1,183) = 5.070, p<.05). However, it could be concluded that usage of social media is not creating detorsion of body image perception among Saudi female (pre-trial M= 13.70, post-trial M=10.63>18.36). The implication of this study could help to understand the issue in new scenario and to develop effective policies of health promotion and media awareness for the Saudi female youth. Pages 179 to 196




The Principle of Reversal Burden of Proof in Act of Money Laundering in Indonesia

Wicipto Setiadia,  Beniharmoni Harefab, a,bFaculty of Law Pembangunan Nasional “Veteran” Jakarta University, Indonesia, Email: b*beniharefa@upnvj.ac.id

Money laundering is an extraordinary crime in the Indonesian criminal law. Proof of the occurrence of criminal acts such as money laundering is very difficult, so it requires extraordinary methods. The reverse burden of proof system is one of the methods used by law enforcement officials to ensure the perpetrators of money laundering. This article intends to explain the basis of philosophical considerations and existence of the principle of reverse burden of proof system in money laundering in Indonesia. This paper used a normative juridical research method with library data sources. The approach methods used were the statute and conceptual approach. The basis of philosophical considerations of the reverse burden of proof in accordance with the values of Pancasila as the basis of the Unitary State of the Republic of Indonesia. Regarding the arrangement of the reverse burden of proof system, it is regulated in Article 35 of Law Number 15 of 2002 concerning Money Laundering. The reason for this reverse burden of proof system can be understood as part of efforts to prevent and eradicate money laundering. Pages 197 to 209




The Effect of Human Capital and Structural Capital on Audit Quality in the Audit Board of the Republic of Indonesia the Representative of Southeast Sulawesi Province

Nasrullah Dalia, Mulyati Akibb, Rahmatia Kambac, Yusufd, a,b,dMajoring in Accounting, Halu Oleo University, Indonesia, cMaster’s Program in Economics, Halu Oleo University, Indonesia, Email: anasrullahdali19@gmail.com, bmulyatiakib@yahoo.co.id, cthyabombana@gmail.com, dyu5ufr4uf@gmail.com

This research aims to know and analyze the influence of human capital and structural capital on audit quality in the Audit Board of the Republic of Indonesia, Southeastlawesi Province Representative. Respondents in this study are 72 active auditors who have been involved in examination assignments working at Audit Board of the Republic of Indonesia. The respondents are chosen based on the method of saturated sampling and the method used in this study is descriptive statistical analysis with an approach of multiple linear regression. The results of this study indicated that human capital and structural capital have a significant effect on audit quality. Pages 210 to 223




Promotion of Indonesia's MSMES Food Products through Trademark Protection and Information Technology Optimization

Endang Purwaningsiha*, Muslikhb, Nurul Fajri Chikmawatic, a,cFaculty of Law, University of YARSI, Jakarta, Indonesia, bFaculty of Economics, University of YARSI, Jakarta, Indonesia, Email: a*e.purwaningsih@yarsi.ac.id, enda_purwa@yahoo.com

For micro, small and medium enterprises (MSMEs), the trademark and how to brand it is something new, but inevitably has to be considered and efforts to 'own' it in an effort to introduce products in the market, involve a closer correlation with consumer needs and efforts to increase competitive ability, especially in this global era. Marketing that is still conventional needs to be abandoned and a move towards optimizing information technology, especially e-commerce must be made. This research is expected to make an input to the field of traditional food policy and regulation makers as well as being a foothold for the development of MSMEs, especially in branding their products. The ultimate goal is to elevate the empowerment of MSMEs with regional special products by developing science and technology to enhance competiveness in the market, achieve superior products and raise local wisdom. The method used is applied juridical research, initially carried out through empowerment with various training (years 1-2) and a needs assessment in terms of the application of models and constraints, further problem solving was carried out in the Focus Group Discussion (FGD) forum, to look for the solutions. Based on the results of three years of research, MSMEs products are found to be feasible to be developed together by raising local wisdom, protected with branding and geographical indications, protected from free competition, promoted with the help of the government's side and managed with good branding strategies, good management and marketing with e-commerce and promoted vigorously. Throughout the thee year, researchers have accompanied the registration of more than 25 trademarks, 1 geographical indication and several marketing permits and halal certifications, as well as copyrights to e-commerce. Pages 224 to 239




Assessing Appreciation Value through Systemic Functional Linguistics in Semiotics of Potential Maltreatment of Human Rights in Maintaining Holy Site in Critical Discourse Study

Chalimah Chalimaha, Riyadi Santosab, Djatmika Djatmikac, Tri Wiratnod, aLinguistics Postgraduate Program Universitas Sebelas Maret Indonesia, b,c,dFaculty of Cultural Science Universitas Sebelas Maret Indonesia,

This academic work is intended to traverse a value of appreciation which shows the human rights maltreatment through the linguistic angle in systemic functional linguistics from seven kinds of online news namely: BBC, Bloomberg, The Guardian, Fox News, New York Times, The Times of India and Huffington Post to get consistent information. The academic work applies the credibility of source and the credibility of system analysis. The data is restricted on the appreciation assessment which covers potential meaning, namely: reaction (in impact or in quality), composition (in balance or in complexity) and valuation (worthwhile or not worthwhile). The findings show that there was a consistent ratio of appreciation value found among BBC, the Guardian and Huffington Post which explored more in power abuse than the Palestinians’ sorrow. The Bloomberg was reliable with New York Times  which explored the power abuse less than the description of Palestinians’ sorrow. There were two kinds of data with independent result such as the Times of India which showed 100% power abuse and the Fox news which showed the same ratio (50:50) between the power abuse and the Palestinians’ sorrow. Pages 240 to 275




Digital Literacy of Women as the Cadres of Community Empowerment in Rural Areas

Achmad Hufada, Purnomob, Nani Sutarnic, Abdul Rahmatd, a,b,cDepartment of Community Education, Faculty of Education Universitas Pendidikan Indonesia, Bandung Indonesia, dDepartment of Non-Formal Education, Faculty of Education, Universitas Negeri Gorontalo, Indonesia, Email: aachmadhufad@upi.edu, dabdulrahmat@ung.ac.id

Relying on the quantitative descriptive approach, this study is presented in the form a percentage as the result of a survey distributed to 94 cadres of community empowerment in Citeurep Village of Dayeuhkolot Sub-district, Bandung Regency. This study collected the data from a questionnaire and took the sample by using quota and incidental sampling techniques.  In today’s era of digitalization, the ability to open up has become a crucial matter, particularly in terms of searching for information from various channels. Women in rural areas are acknowledged as incompetent and poor in this aspect of knowledge due to their level of education, lack of productive age and access difficulty.  However, the research finding show that technology literacy skills have rapidly entered the rural areas. Most women as the cadres of community empowerment do not pursue a higher degree and rather, gain knowledge from the current technological development, e.g., smartphones and computers connected to the internet.  Digital literacy for the cadres plays an indispensable role related to their duties and functions in facilitating their society to learn and be skilful. Digital literacy analyzed in this study consists of basic skills and attitude/perspective to technology. Based on the survey result, women in rural areas, especially cadres, have reached digital literacy; they actively use technological devices to learn and work in their jobs. This indicates that a woman’s pathway to skill development to become a cadre of an organization is through utilizing Information Technology communication skills in order to source references and to interact with other stakeholders. Pages 276 to 288




Using (ABC) Method Based on Cost Accounting System to Support Quality Service and Competitive Advantage

Rehab Hussein Jawada, Abdulwahab Razzaq ALwan  AL-Yasarb, Amel Abed Mohammed Alic, aUniversity of  Babylon Department of environment management, bCollege of Economics & administration university of  Babylon,Iraq, cCollage of Administration and Economics university of  Babylon,Iraq, Email: aRh.aa880@yahoo.combBus.abdulwahab.r@uobabylon.edu.iqcbus.amel.abed@uobabylon.edu.iq                                                                                      

The Study aims to assist private hospitals operating in Iraq to use modern accounting means and methods to determine the costs spent during each stage of the outpatient services, and thus has been the definition of the advantages of the system costs (ABC) and the characteristics of the institutions working to help identify costs at every stage of the provision of the service, and to provide a cost-accounting records accounting of all costs in each stage and then be deported to record the main costs (gross). It is needless to say that the study conclusions regarding the costs of each stage of provision of health services and the extent of contribution to the total revenue will help in scientific planning to exploit the optimal utilization of resources, leading to cost reduction.  The use of the system (ABC) provides all the information required on the size of the contingency fund as well as to what extent contribution to revenue has been made and any allocation process in a scientific manner. One of the most important recommendations is that the central government support investment in the area of health through the provision of facilities and financial support of the payment of 15% (contribution to pensions) for workers in these institutions.  Further, that these hospitals submit their offers to all beneficiaries affected by the work of the hospital health insurance and that these offers are compensated for the patient's health status, costs and planned in order to achieve quality. Pages 289 to 305




 Impact of Halal Food Certification on Restaurant Business in Indonesia: The Mediating Role of Ethical Compliance

Arifeen Yamaa, Kittisak Jermsittiparsertb,c*, Antomi Saregard, aInstitute of Asian Studies, Chulalongkorn University, Bangkok, Thailand, bDepartment for Management of Science and Technology Development, Ton Duc Thang University, Ho Chi Minh City, Vietnam, cFaculty of Social Sciences and Humanities, Ton Duc Thang University, Ho Chi Minh City, Vietnam, dFaculty Teacher and Training, Universitas Islam Negeri Raden Intan Lampung, Bandar Lampung, Indonesia

*Corresponding Author Email: b,c*kittisak.jermsittiparsert@tdtu.edu.vn, aarifeen.y@chula.ac.th, dantomisaregar@radenintan.ac.id

Purpose: This study has aimed to analyze the impact of halal certification on restaurant business performance in Indonesia. Moreover, this research paper has also checked the mediating role of ethics compliance in the relationship between halal certification and restaurant business performance. Methodology: Quantitative method has been used in this research in which data has been collected from restaurant employees located in Indonesia through purposive sampling. A structured questionnaire tool has been used to gather data which was later analyzed through SPSS and AMOS by applying confirmatory factor analysis and structured equation modelling. Results: The results of this study reveal that halal certification can enhance restaurant business performance as significant results were flagged in analysis. Results have also elaborated that partial mediation due to ethical compliance exists in the relationship between halal certification and restaurant business performance. Restaurants with halal certification are more focused on complying with ethics and laws to ensure higher productivity. Implications: This research has wide implications for the Indonesian restaurant industry as performance can be improved through halal certification. Moreover, this research contributes to the empirical evidence regarding the ethics compliance mediating role. Limitations and future research directions have also been given in the context of this study. Pages 306 to 322




The Effect of a Fraudulent Financial Statement, Firm Size, Profitability, and Audit Firm Size on Audit Delay

Christy Ulina Gintinga, Widi Hidayatb*, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Email: b*widi-h@feb.unair.ac.id

This research has been conducted to analyze the effect of a fraudulent financial statement, company size, profitability, and the size of the audit firm on audit delay. The population selected in this research were agricultural and mining enterprises that were registered on the Indonesia Stock Exchange from 2014-2017. The sampling technique utilized in this research is purposive sampling. Based on the predetermined criteria, 94 enterprises have been obtained as the target population. Analytical techniques employed in this research are the normality test, descriptive statistical analysis, Pearson correlation, and multiple linear regression analysis. The results indicate that the scope of the fraudulent financial statement and profitability did not affect the audit delay. However, both company size and public accounting firm size have a significant negative effect on the audit delay. Pages 323 to 341




Intellectual Capital Mediation Effect in Indonesia’s Banking Industries

Mutiara Rachma Ardhiania, Mohammad Nasihb*, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Email: b*mohnasih@feb.unair.ac.id

This study aims to analyze the influence of the mediation of Intellectual Capital (IC) on the influence of Good Corporate Governance (GCG) and financial capital on company performance. This study used a sample of banking companies listed on the Indonesian Stock Exchange (IDX) in 2015 - 2017 with 117 units of observation chosen by the census method. This study found that there is a role of IC mediation in supporting the influence of GCG and financial capital indirectly on a firm’s performance. These results prove that IC has an indirect influence on company performance through the management and supervision of companies run by human resources that are competent at the GCG system so then they are able to carry out their functions and roles.  Managing the appropriate financial capital can also have a good impact on the company's performance. The results of this study support a resource -based view and knowledge-based view which states that IC is a company resource that comes from knowledge that is able to provide a competitive advantage. The study is unique as the findings shed light on a mixed results debate and used a different proxy for the GCG composite index self-assessment. Pages 342 to 354




The Effect of Audit Committee Financial Expertise, Auditor Specialists Experience, and Audit Rotation on Audit Quality

Julianaa, Agus Widodob*, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Email: b*agus-w-m@feb.unair.ac.id

This study aims to determine the effect of financial expertise of audit committee, specialist expertise of auditor, and audit rotation on audit quality. The method of determining the sample used is purposive sampling so that the sample obtained as many as 255 companies in the year 2014-2016. Independent variables in this research are financial expertise of audit committee, auditor specialist expertise, and audit rotation. The dependent variable in this research is audit quality which has a proxy with earnings management. The hypothesis in this study was tested by ordinary least square regression. The study found that audit committee financial expertise has no significant effect on audit quality. The specialist expertise of auditors has a positive and significant impact on audit quality. Audit rotation of both public accounting firms and public accountants has no significant effect on audit quality. Pages 355 to 379



The Legal Status of Electronic Administrative Decision through Signature of the Competent Authority for issuing it (Analytic Study)

Mohmmad Husien Almajalia, Faisal Abed Alhafaz Alshawabkehb, aAssistant professor in administrative law and Head of the Department of law, College of law, Al zaytoonah University of Jordan, bAssociate Professor in Administrative Law, Al Ain University, College of Law, United Arab Emirates, Email: amoh.almajali@zuj.edu.jobDr.faisel66@hotmil.com

Administrative decision is a final legal action that emerges based on the sole will of the administration and aims at achieving legal effects for achieving the public interest. The legal status of the electronic administrative decision is a substrate for  forcing the legal effects  resulting from the administrative decision. Jurists of law have been divided into two parties about the procedure by which the legal status of the electronic administrative decision is achieved, the first party confirms that the legal status is related to the act of announcing the electronic administrative decision while the second party sees that the status of the electronic administrative decision is based on electronic signature by the authorised person. Through research, both legal opinions and evidence were offered to prove the validity of the legal status of the electronic administrative decision with the overwhelming perspective represented by the opinion regarding the electronic signature of the decision. Pages 380 to 400

Psychological Stress and Methods of Coping with Parents of Mentally Handicapped Children in the Hashemite Kingdom of Jordan

Shaza AL-Majali, Counseling and Special Education Department, Faculty of Educational Sciences, Mu’tah University. Email: shm2018@mutah.edu.jo

The study aimed to identify psychological stress and methods of coping with parents of mentally handicapped children in the Hashemite Kingdom of Jordan and its relationship to some variables. The study sample consisted of (300) parents, with (150) parents and (150). The researcher used the Psychological Stress Scale for Parents of the Disabled, and the Psychological Stress Coping Methods Scale, both of which were prepared by Al-Sartawi and the Person (1998). The study found the following results: The sources of psychological stress common among mothers and fathers of mentally disabled children were high. And that the most common methods of coping with psychological pressures among parents of mentally handicapped children are in the field of general cognitive practices, followed by the area of ​​avoidance practice (escaping), and the field of emotional practices came in the third place, and in the last place came the field of specialized cognitive practices. And there are statistically significant differences at the level of The significance (α≤0.05) between the average responses on the total psychological stress scale among parents of the mentally handicapped due to the guardian variable, and that the differences in favor of (mothers), and the presence of statistically significant differences for the two domains (feelings of despair, frustration and anxiety over the child’s future) due to gender. The differences in favor of the gender of the child female for the domain of feelings of despair and frustration and the domain of concern for the child's future, and the absence of statistically significant differences in the domains (the psychological stress scale for parents of mentally handicapped children) due to the child's age, the father's education level, and the mother's education level. Pages 401 to 436

The Beautification of the Ugly in the Poetry of Al-Mutanabbi “Satire Poem As Model”

Rabia’a Al Majale, Arabic language and literature department, Collage of Arts, Mutah University. Email: D.rabahmajali@mutah.edu.jo 

This research examines Al-Mutanabbi's satirical poetry and extracts its aesthetic qualities. The significance of this research rests in its ability to extricate places of beauty from what is recognized as ugliness and provide evidence against it. Without the existence of evil, we would not appreciate the value of good. And how does the aesthetic value change by changing the molds, and how do ugly words and attitudes become an object of acceptable beauty among the people to the extent of pleasure in repeating them and perpetuating the intonation with them, as the creative poet dresses them with a solution of beauty, giving them the most beautiful images and providing them with long breaths and profound wisdom that make them desirable literature circulating among the general public and their leaders? And how the ugly became beautiful and the beautiful became ugly in Al-Mutanabbi’s satire poetry, and how it became a great literary art. Hence, the difficult nature of the research and the conflicting views of the ugly in terms of rejection and acceptance, as well as significance and insignificance. The research seeks to address the following issues: Where does the beauty of Al-Mutanabbi appear? How did the poet utilize ugly to demonstrate beauty? What did this style add to the poetry and fame of Al-Mutanabbi? This research also seeks to clarify the aesthetic values that Al-Mutanabbi contributed to the collection of Arabic poetry and to uncover many of the poet's rejectionist ideas that he conveyed in this manner. In addition to expressing the poet's many failed attempts to accomplish his aim, the ugliness of the beautiful inspired his creativity. This research also tries to illustrate the poet's disillusionment with the fulfillment of the promises on which he had pinned his aspirations and objectives, particularly with Kafur Al-Ikhshidi, and how he built upon them, including the creation of ugly pictures and movements of the satirized. The research examined a variety of studies that examined the aesthetics of ugly in literature and among certain poets. The researcher refers to components of the aesthetic of ugliness in the art of Abu Nawas Al-Khamri, but this research examines the ugliness of the beautiful in Al- Mutanabbi's satiric poetry and then transforms it into a poetic art with images of great beauty and scorn. The researcher relied on the aesthetic criticism approach and the analytical approach to reach the predetermined objectives; therefore, the research will present a number of poetic attitudes that the poet resorted to in terms of formulation, image, and pronunciation in order to make his work appealing and desirable to people. Pages 437 to 450
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