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The Impact of Technology and Market Focus on Eco-Innovation (Empirical Study for Surabaya Manufacturing Companies in Surabaya Industrial Estate Rungkut)

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

The purpose of this study is to obtain empirical evidence regarding the effects of Technology and Market Focus on Eco-Innovation. This research was conducted by the method of questionnaire distribution to manufacturing companies in Surabaya Industrial Estate Rungkut (SIER). The variables used were eco-innovation, technology, and market focus. The population used in this research were 115 manufacturing companies in SIER. The analytical method used was multiple linear regression with SPSS version 20. From the results of hypothesis testing it has been found that technology and market focus have a positive effect and are proven to be significant to eco-innovation. Pages 1 to 13

 

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The Signalling of Sustainability Reporting Award in Indonesia and Its Effects on Financial Performance and Firm Value

Prima Putri Citra Wardhania, Hamidahb*, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Email: b*hamidah@feb.unair.ac.id

This research aims to test whether the Sustainability Reporting Award has an effect on a company’s financial performance and the firm value of nonfinancial public companies listed on the Indonesia Stock Exchange. This study uses panel data of 2,985 observations for the 8-year time period during 2010-2017. This research was conducted quantitatively with Ordinary Least Square (OLS) regression and uses robust standard errors to test the hypothesis. The statistical result of the test shows that the Sustainability Reporting Award has a positive and significant impact on both financial performance represented by ROA and firm value represented by Tobin’s Q. Pages 14 to 32

 

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 Innovation, Tax Avoidance and Firm Values

Zaenal Fanania*, Anjelinab, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Email: a*fanani@feb.unair.ac.id

This study aims to examine the effect of innovation on tax avoidance and firm value, as well as the effect of tax avoidance on firm value. Using a total sample of 133 manufacturing companies listed in the Indonesia Stock Exchange (IDX) during 2007-2017 with 1025 observations, this study proves that companies which have many patents do not carry out tax avoidance. This finding is drawn from the small difference in accounting and fiscal profits of the innovation company. It also shows that companies that innovate do not shift their profits through tax avoidance to keep innovating. Furthermore, this study found that the higher the innovation, the higher the value of the company. This result supports the signal theory which states that innovation is a positive signal for a company because it reflects the company’s competitiveness, which will increase its firm value. Pages 33 to 48

 

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The Effect of Good Corporate Governance on a Firm’s Value with Financial Performance as the Intervening Variable (Empirical Study on State-Owned Enterprises Listed on IDX 2012-2016)

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

The purpose of this research is to examine the effect of good corporate governance on a firm’s value with financial performance as the mediating variable. The secondary data used was data published on state-owned enterprise companies listed in the Indonesia Stock Exchange from 2012-2016. The sampling technique used was purposive sampling. There were 89 state-owned enterprise companies listed in the 2012-2016 period. Hypothesis testing was done by using a regression analysis model contained in SPSS version 20 for windows. The results of this study showed: 1) financial performance did not mediate the relationship between the size of the board and a firm’s value; 2) financial performance mediates the relationship between the size of the independent commissioners and a firm’s value; 3) financial performance did not mediate the relationship between the size of the audit committee and a firm’s value. Pages 49 to 63

 

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The Effect of Good Corporate Governance on Accounting Conservatism (Study on Banking Companies Listed on IDX 2013-2017)

Dian Kusuma Wardhania, Isnalitab*, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Email: b*isnalita@feb.unair.ac.id

The purpose of this research is to provide empirical evidence regarding the effect of good corporate governance on accounting conservatism. Good corporate governance in this research was measured using CGPI scores and accounting conservatism was measured using the accrual-based measure of the model. The research sample used in this research consisted of the banking companies listed on the Indonesian Stock Exchange 2013 - 2017 through the purposive sampling method. The analysis technique used in this research was multiple linear regression. The results of this study show that good corporate governance does not affect accounting conservatism. Pages 64 to 75

 

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The Effect of Internal Factors on the Efficiency of ASEAN Sharia Banking

Mediana Tri Wijayatia, M Suyunusb*, a,bDepartment of Accountancy, Faculty of Economics and Business, Airlangga University, Email: b*m-suyunus@feb.unair.ac.id

This research aims to determine the effect of internal factors on the efficiency of ASEAN Islamic banks. The samples of this research are ASEAN Islamic banks which have listed and published their financial reports on each countries’ central bank website for the period of 2012-2016. The independent variables in this research are Profitability (ROA), Bank Size (SIZE), Liquidity (LIQ), Credit Risk (RISK), and Operating Cost. The dependent variable is the banking efficiency measured by the ratio of input (total deposit, labour, and capital) and output (total loans and investments). The analytical method used is a quantitative approach with E-Views 9.0 Software. The results of this research indicate that the variables ROA, SIZE, and RISK have no effect on the efficiency of Islamic banking, whereas LIQ has a significant positive effect and Operating Cost has a significant negative effect on the efficiency of Islamic banking. Pages 76 to 92

 

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The Influence of Family Control and Institutional Ownership of Profit Management

Keri Zuroida Fatmaa, Dian Agustiab*, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Email: b*dian.agustia@feb.unair.ac.id

This study was conducted to examine the effect of family control and institutional ownership on earnings management. The population in this study consists of all the manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2012-2016. The sample used is 665 company data collected by purposive sampling. The analysis technique used in this research is multiple linear regression. The data collection method used is documentation, while the data type is secondary data processed with data processing software SPSS 20.0. The results found that family control had a positive effect on earnings management while institutional ownership had a negative effect on earnings management. Pages 93 to 107

 

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Product Innovation, Process Innovation, and Tax Avoidance in Manufacturing Firms in Indonesia

Atikah Adani Margiyantia, Heru Tjarakab*, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Email: b*heru_tjaraka@yahoo.co.id

This research is conducted on manufacturing firms listed on the Indonesia Stock Exchange between 2014 and 2016 to examine the impact of product and process innovation on tax avoidance in Indonesia. To test the research hypothesis, we used multiple linear regression through SPSS 20.0 software. This study shows that the efforts of firms to improve the existing production processes in operating activities encourages management to avoid tax. The results of this study are expected to contribute to the development of literature relateding to factors that influence tax avoidance and can be used as a foothold in making government policies related to taxation. Pages 108 to 119

 

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Sovereignty in Working and Self-Efficacy in Company Change Initiatives: A Perspective from an Indonesian Manufacturing Company

Nidya Ayu Arinaa, Praptini Yuliantib*, Tri Siwi Agustinac, Luky Bagas Prakosod, a,b,c,dFaculty of Economics and Business, Universitas Airlangga, Email: b*praptini-y@feb.unair.ac.id

A company must be flexible, adaptable, and able to continuously transform in order to succeed in a competitive business environment. However, in reality, changes made by the company cannot be separated from the emerging risks. Initiative changes made by companies risks failure primarily as a consequence of employee resistance. Thus, the company needs to find a way to manage the resistance: for example, by giving the employees job autonomy and self-efficacy. The research aimed to see the influence of job autonomy and self-efficacy on job performance with the resistance to change as an intervening variable. The variable in this research was measured using a survey on 168 respondents with the Partial Least Square (PLS) statistical tool. The results indicated that job autonomy and self-efficacy have a significant negative relationship with the resistance to change, and the resistance to change has a significant negative relationship with job performance. In addition, there is no significant result from the direct test of the influence of job autonomy on job performance. Furthermore, the test results indicate that resistance to change fully mediated the relation between job autonomy and job performance and partially mediated the relation between self-efficacy and job performance. The result of the study is expected to provide inputs for company management to manage initiative changes in order to achieve the expected result. Pages 120 to 134

 

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 Corporate Ownership Structure and Stock Liquidity of Islamic and Non-Islamic Stocks: The Indonesian Experience

Muhammad Madyana*, Wisudantob, Novian Abdi Firdausic, a,b,cFaculty of Economics and Business, Airlangga University, Surabaya, East Java, Indonesia, Email: a*muhammad_madyan@feb.unair.ac.id

This study aims to analyse the effect of corporate ownership structure on the liquidity of Islamic and non-Islamic stocks in the manufacturing industry of the Indonesia Stock Exchange and prove whether the level of information asymmetry is lower than non-Islamic stocks. Sample data uses manufacturing firms listed in 2010-2013 from the Indonesia Stock Exchange. 46 stocks are on the List of Islamic Securities of Indonesia Stock Exchange, and 51 stocks are not listed. The results are Islamic stocks’ relative spread is lower than non-Islamic stocks in the manufacturing industry. Insider and blockholder ownerships have no significant effects on the relative spread, while domestic and foreign institutional ownerships have significant influence. In terms of liquidity depth, insider ownership does not have significant influence on Islamic stock depth, while other variables have a significant influence. Foreign institutional ownership has no significant effect on non-Islamic stock depth, while other variables are a significantly influence. Pages 135 to 153

 

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How Does Hedonic Shopping Value Affect Impulsive Buying? An Empirical Study on E-Commerce in Indonesia

Raras Kirana Wandiraa*, Fatchur Rohmanb, Muhammad Thanthowy Syamsuddinc, a,cFaculty of Economic and Business, Universitas Airlangga, bUniversitas Brawijaya, Email: a*raras.kirana.w@feb.unair.ac.id

This research empirically examines the influence of hedonic shopping value on impulsive buying, with browsing and positive affect as the mediators. This research employs Partial Least Square (PLS) for analysing data. Data was gathered from online shop customers in Indonesia as the population of this research. The sample of this research are 200 Lazada.co.id visitors in Indonesia as the result of non-probability sampling using purposive sampling technique. Findings indicate that hedonic shopping value influences impulsive buying, both directly and indirectly, with browsing and positive affect as the mediators. This research suggests greater awareness regarding the importance of higher consumer hedonic shopping value, the importance of higher browsing activity, and consumers’ positive affect when they shop online, in triggering impulsive buying. Pages 154 to 166

 

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 Building Employee Creative Performance: through Person-Job Fit, Empowering Leadership, and Creative Self Efficacy

Praptini Yuliantia*, Indrianawati Usmanb, a,b Faculty of Economics and Business, Universitas Airlangga, Email: a*praptini-y@feb.unair.ac.id

Creativity is a positive ability to organisations as a support for innovation and organisational success in competitive environments. This study is to examine employee creative performance, which is influenced by Person – job fit from DA-fit and SV-fit perspectives, empowering leadership and creative self-efficacy.  This study sample consists of 154 employees who work in television media, and the data were collected by delivering questionnaires directly or online. This study examines four hypotheses using smart PLS. The result of this study states that all hypotheses are proven significant. Empowering leadership provides more contribution in influencing creative self-efficacy compared with Person-job fit from DA-fit and SV-fit perspectives. Thus, creative self-efficacy also significantly influences employee creative performance. Creativity can develop better in organisations, depending on the leader role. Empowering leadership can support employee self-efficacy to be creative and ultimately will improve employee creative performance. Pages 167 to 180

 

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Parasocial Interaction between Youtube Beauty Vlogger and Millennial Consumers in Indonesia

Tanti Handrianaa*, Dian Ing Tyas Dananjayab, Yetty Dwi Lestaric, Ratri Amelia Aisyahd, a,b,c,dFaculty of Economics and Business, Universitas Airlangga, Email: a*tanti.handriana@feb.unair.ac.id

Beauty vloggers are one of the parties that create video content on YouTube, which contains a huge amount of information about the world of beauty. Some beauty vloggers  attract millennial-based viewers in very large numbers. The interaction between a beauty vlogger and his/her viewers is called parasocial interaction. This study aims to analyse the antecedents and consequences of parasocial interaction between a Youtube beauty vlogger and his/her viewers, i.e. millennial women. The analysis technique used in this study is Structural Equation Modeling using the SmartPLS software. The study  was conducted on 181 female millennial respondents and the results show that the variables of social attractiveness, physical attractiveness, homophilicattitude, and expertise have a significant influence on the formation of a parasocial interaction between the beauty vlogger and the viewers. This study also finds that parasocial interaction has a significant influence on the willingness to share information, brand user image fit, and viewers purchase intention. The findings of this research  is expected to contribute to the development of marketing management literature, especially marketing communications based on the use of social media. The findings of this study are expected to be utilised by cosmetics businesses which view female millennials as their target market. Pages 181 to 196

 

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Bank Fundamentals and Equity Financing in Indonesia

Muchammad Rifqi Maulanaa, Sylva Alif Rusmitab*, a,bIslamic Economics Department, Faculty of Economics and Business, Universitas Airlangga, Email: b*sylvalifr@feb.unair.ac.id

This study aims to analyse the influence of Bank Stability, Bank Size, Mudharabah Deposits, Profit Sharing Level, Non-Performing Financing and Operational Efficiency Ratio (BOPO) to the proportion of equity-based financing from March 2014 till March 2019. The data used for this study  is secondary data gathered from Sharia Indonesia Banking Statistic on Financial Services Authority Website, which  provides a quarterly report running from December 2013 till March 2019. In determining the sample, a purposive sampling method is used with 11 Islamic commercial banks as research samples. This study uses a quantitative approach with the panel data regression analysis technique. The results of this study show partially, that the variables of Bank Stability, Bank Size, Mudharabah Deposits and Operational Efficiency Ratio (BOPO) have a significant positive effect and that alternatively that the variables of Profit-Sharing Level and Non-Performing Financing have insignificant effects.  Nevertheless, the variables Bank Stability, Bank Size, Mudharabah Deposit, Profit Sharing Level, Non-Performing Financing and Operational Efficiency Ratio (BOPO) have a significant effect on the proportion of equity-based financing in Sharia commercial banks in Indonesia. Pages 197 to 216

 

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Territoriality, Psychological Ownership and Emotion: Organizational Change in Public Service Organizations

Dian Ekowatia, aManagement Departments, Faculty of Economics and Business, Universitas Airlangga, Email: a*d.ekowati@feb.unair.ac.id

This study aims to investigate the dynamics of organizational change within public service  organisations. More specifically, it explores the idea of territoriality, psychological ownership and emotion taking place during change. While territoriality is often associated with either animal  or anthropological and sociological terms, this study employs such terms to instead reflect organizational territoriality. The study took place in three public organisations in Indonesia, including one-stop-service for licensing, vehicle registration, taxing and a state-owned insurance enterprise. Qualitative method informed by grounded theory was employed to analyse information gathered through semi-structured interviews with 35 respondents. The study exposed that people’s involvement toward change determines their psychological ownership, reflecting territorial behaviour and impacts on their emotion toward the change. High involvement individuals showed rather different dynamics compared to those with less involvement. This study contributes to the idea that territoriality, psychological ownership and emotion may reflect people’s acceptance as well as resistance to the existing changes and subsequent change initiatives. While generalisation is not sought in this qualitative research, further research is encouraged to examine the proposed findings. The paper includes implications for how changes in organisations can be managed better by understanding the sources of resistance to change, especially those related to the emotions of people and how they result in the acts of territoriality. This study fulfils the need for literature capturing the dynamic of change from the perspective of organisational territoriality. Pages 217 to 237

 

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Government Ownership, Human Resources Disclosure, and Firm Performance: Evidence from the Banking Industry in Indonesia

Siti Zulaikaha, Dyah Ayu Larasatib, Iman Harymawanc, a,b,cDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Email: c*harymawan.iman@feb.unair.ac.id

The purpose of this study is to investigate the relationship between  government ownership and the company’s financial performance and to what extent human resource disclosure affects this relationship. This study uses 129 observations of companies in the banking industry listed on the Indonesia Stock Exchange (IDX) from 2014 to 2016 and uses ordinary least square (OLS) regression analysis to test the hypotheses. The result shows that government ownership has a positive relationship on a company’s financial performance. Furthermore, the result also shows that extent to which human resources disclosure strengthens the relationship between government ownership and financial performance. For investors, this study implies that greater disclosure on human resource capital of government owned companies is a signal for better firm performance in Indonesia. Pages 238 to 264

 

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Firm Characteristics, Macroeconomic Variables and Cash Holdings in Indonesia and Singapore

Rahmat Setiawana*, Adyanto Rachmansyahb, a,bDepartment of Management, Faculty of Economics and Business, Universitas Airlangga, Email: a*rahmatsetiawan@feb.unair.ac.id

This study aims to examine the effect of company characteristic variables including company size, leverage, profitability, dividend payments, capital expenditure, and cash flows as well as macroeconomic variables including inflation rate and economic growth on firms' cash holdings. The sample consisted of 315 non-financial companies listed on the Indonesia Stock Exchange and 535 non-financial firms listed on the Singapore Exchange during the 2011-2016 period. OLS analysis is used to see the influence based on each individual country. The results of this study show that firm size and inflation rate variables indicate differences in the effect of variables on firm cash holdings between Indonesian and  Singaporean firms. Meanwhile, the other variables have the same effect on firm cash holdings between both firms located in Indonesia and Singapore. Pages 265 to 286

 

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Service Blueprint and Quality Function Deployment in Designing Service Quality Improvement in Hospital

Bagus Pratama Susantoa, Febriana Wurjaningrumb*, a,bDepartment of Management, Faculty of Economics and Business, Universitas Airlangga, Email: b*febriana.w@feb.unair.ac.id

The purpose of this study was to determine the business process services in the Marwah Inpatient Room, Haji Hospital, Surabaya by using service blueprint analysis and in improving design for the service quality. The approach used is qualitative descriptive with assisted analysis of service blueprint and quality function deployment. The result of this research is that there are five attributes with the greatest value requiring improvement, namely that the doctor’s visit is punctual, the doctors listen and respond to patient complaints well, the medicine is labelled according to the patient's name and medical record number, the nurse attaches a barcode bracelet and re-checks whether it matches the patient's identity and that there are available facilities for handwashing in every room. There needs to be a change in the attributes of technical responses, systematic and sustainable human resource training, hand hygiene guidelines, and regular checks and maintenance. Pages 287 to 299

 

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CSR Disclosure, Tax Avoidance and Creative Accounting Practice: Evidence from Indonesia

Mienati Somya Lasmanaa*, Wiwiek Dianawatib,  Dian Agustiac, a,b,cDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Email: a*mienati.lasmana@feb.unair.ac.id

This study is aimed to evaluate the relationship of CSR disclosure to tax avoidance with creative accounting practice as a mediating variable. Expenses for corporate social responsibility can reduce tax payments, so companies try to increase tax avoidance. Huseynov and Klamm (2012) stated that if the company carries out avoidance, it affects the level of profitability even though the company is required to generate maximum profit for the owner. Therefore, performance reporting is not simple because of conflicts of interest. This study uses a quantitative approach where path analysis is applied with SPSS version 20 software (Ghozali, 2013). Samples taken for this study are the Indonesian companies listed in Indonesia Stock Exchange (IDX) in 2014-2016 by purposive sampling method. Creative accounting practice is positioned as a mediating variable that relates between the independent variable, corporate social responsibility disclosure, and the dependent variable, tax avoidance. The results of this study found that CSR disclosure has a negative effect on creative accounting practice. CSR disclosure also has a negative effect on tax avoidance. Creative accounting practice has an insignificant effect on tax avoidance. So, creative accounting practice cannot mediate the association of CSR disclosure to tax avoidance indirectly. Pages 300 to 316

 

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 Exploring Performance Indonesia Soldiers: Leadership Style, Work Environment and Work Discipline

I Ketut R. Sudiardithaa, Dedi Purwanab, Andi Abdul Azizc, Dewi Susitad, Tuty Sariwulane, Agus Wibowof*, a,b,c,d,e,f Faculty of Economics, Universitas Negeri Jakarta, Indonesia, Email: f*agus-wibowo@unj.ac.id

This study aims to support the leadership style and environment of competencies mediated by work discipline. The study uses quantitative methods by  surveying 260 respondents who are soldiers of The Koarmada II Eskorta Ship Unit. Data is processed using the AMOS Structural Equation Modeling (SEM) program. The results of the study concluded: leadership style is not significant for work discipline, a positive work environment is important for work discipline, leadership style does not significantly influence performance, a positive work environment correlates for performance and so to is there apositive relationship regarding work discipline for performance. Meanwhile, both the leadership style and the work environment are positive for soldier performance through work discipline; This means that if the work environment is conducive it will immediately have a significant impact on increasing the competence of soldiers through effective work coordination. The findings of this study are work disciplines that mediate leadership styles and what work environments can do to improve soldier performance. However, this research still needs to be developed with other mediations and expanded respondents with different objects. Pages 317 to 336

 

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Growth of Vehicle Car Insurance in India from (2005 -2013)

Tushar Rathorea, aSymbiosis Institute of Management Studies, Pune, Email: atushar.rathore@sims.edu

The paper deals with the growth of vehicle car insurance in India from 2005 -2013. There has been a tremendous growth in India during this period. The insurance market premium amount, claim settlement amount and market share capital area has been analysed for the study. The Indian vehicle car insurance market has witnessed and continues  to witness consistent growth. Pages 337 to 347

 

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Awareness of Al-Ain University students of dialogue that enhances the intellectual security through the use of social media

Mohammad Salman Al-Khaza’leha, aAssociate professor, Al-Ain University, Faculty of education and social sciences. Abu Dhabi- UAE,

Email: d.mohamadslman12@gmail.com

This study is aimed at identifying the level of awareness of dialogue Culture that university students in the UAE have that enhances the intellectual security through the use of social media.  The study consisted of 494 male and female students from Al-Ain University’s faculty of Science and Technology. The study used the descriptive method for data collection. Findings revealed that the awareness level of Al-Ain University is high. In addition, the results indicated that there are no significant differences of their awareness due to the gender variable but there is significant differences of their awareness due to their educational level. The main recommendation of the study is to continue to guide students to focus on using the appropriate methods of meaningful dialogue through the use of social media as a means to enhance the intellectual security of students. This is activated through the use of cultural activities and dialogues in meetings and other activities. Pages 348 to 371

 

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Roadmap of Higher Education Institutions (HEIs) in Tawi-Tawi Province: Its Implementation

Abdulhalim H. Jauharia*, Junior K. Ahamadb*, Suharto A. Luddinc, Anang H. Hadjiruld, a,b,c,dTawi-Taw Regional Agricultural College, Bongao, Tawi-Tawi, Philippines, Email: ajjau153@gmail.com, bahamadjuniork@gmail.com

This study was conducted to ascertain the implementation of road map of higher education institutions (HEIs) in the province of Tawi-Tawi. The study used the quantitative-qualitative method of research involving HEIs’ administrators, faculty and graduate respondents.  Questionnaires (checklists and unstructured questions) were used in gathering data. Weighted mean, standard deviation and multiple regression analysis were used in the statistical treatment of data. The findings indicated that the respondents rated high on the HEIs level of road map implementation of teaching pedagogy, quality assurance assessment, curricular offerings and general education programs. Likewise, in instruction, research, extension and production. The assessment of respondents on the HEIs’ level of achievement in terms of efficiency, effectiveness, quality and accessibility categorically were in agreement. Likewise, their assessment of employment prospect of graduates. The study further revealed that the road map of the HEIs significantly affected their instruction, research, extension and production functions. Furthermore, the HEIs’ road map significantly affected their efficiency, effectiveness, quality and accessibility. However, the teaching pedagogy and quality assurance assessment are good predictors to HEIs’ instruction, research, extension and production functions. Congruently, curricular offering is a good predictor to instruction and production. In reviewing general education programs in terms of instruction and research, it is recommended that HEIs should strengthen their road map implementation programs. This will allow them to attain excellence on teaching pedagogy, quality assurance, curricular offerings and general education programs. HEIs should review the programs/projects/activities inputted in their road map efforts to achieve efficiency, effectiveness, quality and accessibility; and HEIs have to conscientiously work to toughen their four functions: instruction, research, extension and production. Pages 372 to 386

 

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Consumption and Sociological Interpretation of the Economic Problem in Iraq

Abaas Asfore Laftaa, aUniversity of Kufa/College of Management and Economics, Email: aabbasa.shomary@uokufa.edu.iq, mtqr86@gmail.com

Iraq is generally regarded one of the cradles of human civilization. Several thousand years before the Christian Era city-states thrived there, based on irrigated agriculture. Today, Iraq has unfortunately become a synonym for repression, violence, and war, especially following the three large-scale wars which were fought by and against the country within a period of 25 years. Relations in Iraq remain unstable to this day. The 2003 invasion of Iraq by the American-led coalition was a turning point in Iran-Iraq relations, altering not only the balance of power in the region but also giving Tehran unprecedented freedom to exercise power in Iraq. For the last two decades, Iraq has been seen as the ‘client state’ of the Islamic Republic, but this situation is beginning to change. In the 20th century the growing urban middle class became increasingly affluent, as Iraq’s oil wealth grew dramatically. From the early decades until the end of the 1980s, Iraq’s entertainment industry boomed. This occurred not only during the period of the monarchy, but also during several following presidencies. While these governments all suppressed freedom of expression, they nevertheless considered national culture useful for promoting nationalist aspirations. Pages 387 to 395