Vol 11 Iss 9

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The Crime of Leaking Test Questions: a Comparative Study

Haidar Hussain Ali Al – Kraiti^a, Esraa Hussein Mohamed^b, ^a,bUniversity of Karbala / Faculty of Law / Iraq, Email: ^ahaider.hussein@uokerbala.edu,  ^bsosa.9090@yahoo.com

The exams are of great importance in building a conscious and advanced generation in the field of education. It is the tool on which students are evaluated in the field of education, and they stand at the level of their educational progress, determine their future and make their efforts, either successful or a failure, In spite of the role of examinations in the evaluation of the large number of students, there are many problems that accompany this role and reduce it’s safety, and the most prominent of these problems is the leak of test questions that occur before the start of examinations This leads to their spread and violation of their privacy. Whether test questions were deliberately leaked, such as the posting of test questions in social media sites, or unintentionally, due to lack of precautions, such as printing test questions in a non-printing place, the damage is the same. Pages 1 to 15

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Political Relations between Saudi Arabia and Bahrain 1981-1990 (Determinants - Procedures)

Sawsan Jabbar Abdul Rahman^a, ^aKirkuk University / Faculty of Arts, Email: ^adr-sausan10@uokirkuk.edu.iq

Political relations and political stability are the most important considerations in the Gulf-Gulf relations and the most complex in the Gulf regional system. Since Britain announced it’s withdrawal from the region in the late 1960s, conflicts and crises remain the dominant norm in the Gulf region, and Saudi Arabia finds itself concerned with what is happening in the Gulf Cooperation Council (GCC) countries. Bahrain, by virtue of the fact that Bahrain is the closest to the urban density centres in Saudi Arabia and the people of Bahrain are the most geographically and demographically connected with the people in Saudi Arabia. This means that the political impact of the current situation of Saudi Arabia's policy in the Gulf region is based on the need to preserve the stability of the region, especially Bahrain, to address the attempts of Shiite expansion and penetration of Iran and the protection of the Gulf regimes. Also to address the preservation of the ruling regime and prevent the transmission of infection to the eastern region in Saudi Arabia which has taken on political and security dimensions. Pages 16 to 24

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The Materiality of Intellectual Knowledge and Its Impact on the Financial Performance of Companies (Analytical Study on a Sample of Iraqi Industrial Companies)

Abdul Jabbar Alwan Jabr^a, Ali Hilal Union^b, Haider Layth Meatab^c, ^a,cAdministration and Economics University of Muthanna, ^bAdministration and Economics University of  Kufa, Email: ^aAbdj690@gmail.com,  ^balih.alzeadi@uokufa.edu.iq,  ^cHaiderlayth101@gmail.com

Research aims to interest in intellectual knowledge by materiality of it as an asset with the rest of the other assets shown in the balance sheet to Iraqi companies and their impact on financial performance. In order to achieve that goal this research is applied to a sample of industrial companies operating in the financial markets for the financial period 2011-2018 by analysing the amount of financial expenditures on intellectual assets. This research extracts the materiality compared with other assets and looks at its impact on financial performance,  as well as summing up the search after the analysis regarding the strong relationship between the increased interest of Iraqi industrial companies in intellectual assets and the increase in performance financially and will offer proposals that develop the future capabilities. Pages 25 to 36

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The Effectiveness of a Technical Approach to Human Resource Management (Field study in General Electricity Company Mosul)

Niebal Younis ALmurad^a, Anwar Hadi Alddabbag^b, Omar Ahmed Mahmood^c, ^a,bMosul Technical Institute, Northern Technical University ,IRAQ, ^cCollege of Technical Administrative /Mosul, Northern Technical University ,IRAQ, Email: ^aniebal.younis@ntu.edu.iq,  ^banwar_alddabbag@ntu.edu.iq,  ^comar_ahmed@ntu.edu.iq

The current research aims to design an information system for the management of human resources in the General Electricity Company in order to serve the contemporary trends of the organisation as part of its endeavour to overcome repetitive cases and simplify the procedures whilst taking into account the cases of mutual interaction between the functions so that the output of each job is an input to the other function.  This is in addition to the possibility of bypassing the routine operations associated with the performance of each job so that the work is consistent with the directions of the staff, without delay or creating obstacles.  A number of conclusions have been reached. Create an opportunity to recognise the state of readiness in the performance of human resources functions. The most important recommendations are : The need to inform the scientific and administrative departments of the nature of the benefits inspired by the design of the information system of human resources. This enables these departments to have a full vision of everything that the system achieves because it has a vivid embodiment of the status of human resources management through its functions, including application within the electronic space. Pages 37 to 58

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Obstacles and Challenges in the Use of E-Learning from the Perspective of University Staff Members at Maysan University

Souad Salman Hassan^a, Email: a.mousa89@gmail.com

The study aimed to explore and understand the obstacles of e-learning from the perspective of the faculty members in Misan University. The research was limited  to the  faculty of education and the faculty of dentistry as they are the newest faculties in Misan university and  they also provided research samples which reached 100 samples consisting of (50) human specialty  and (50) scientific specialty for the academic year (2018-2019). The researcher prepared a questionnaire consist of (30) clauses with everyone having  five alternative answers (strongly agree, agree, neither, disagree, strongly disagree) then the data processed statistically using the Pearson and Spearman correlation coefficient. It was concluded that the e-learning is an integrated educational system in the delivery of science and knowledge to the learners without time and place restrictions. The researcher recommends the faculty members to take training courses to help them in teaching and to spread the electronic culture between the society members to achieve the most interactive type of education. The researcher suggests  making similar studies in other faculties in Misan university,  and experimental study in the effectiveness of e- learning in some variables such as achievement and thinking. Pages 59 to 72

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The Effect of Individual Factors on the Adoption of Mobile Banking Within Banks in Iraq

Nawar Makttoof^a*, Haliyana Khalid^b, Ibrahim Abdullah^c, ^a,bDepartment of Business Administration, International business school, UTM, Malaysia, ^cDepartment of Computer engineering techniques, Al-Hikma University College, Baghdad, Iraq, Email: ^a*nawarali@yahoo.com

The business of banking has dramatically changed during the past decade. Swift technological progress has impacted the banking sector worldwide. The m-banking system is among the greatest technological developments in the banking sector. In the context of banking, the adoption and decision to utilise m-banking is influenced by a number of individual determinants. In spite of the wide-ranging availability of academic writing, studies pertaining to the individual circumstances of developing countries is inadequate. Iraqi m-banking is in its formative phase, hence this study offers important directions for banks in Iraq to substantively improve their technological services by understanding critical individual factors. Therefore, this study aims to design and develop an m-banking model using individual circumstances. In order to obtain the objectives of this current research, the researcher employed a quantitative method. A autonomously managed survey questionnaire was carried out on 210 chosen banks employees in Iraq. This study utilises the SPSS as an instrument to analyse the study. The core determinants ascertained to have a marked favourable part in the adoption of m-banking adoption entail: Knowledge and Skills, Attitude Towards, Trust, and Motivation. The outcomes possess significant consequences and are immensely valuable for the researchers in the Academia and banking sector professionals. Pages 73 to 90

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The Effect of Management Support on the Quality of Internal Auditing and Its Level of Implication on Financial Accountability

 ^aCarlito Bili Caeiro, ^bSrihadi Winarningsih,SE.,MS.,AK, ^aDoctoral Student Of Accounting Program, Faculty Of Economics and Business, Padjajaran University, Dipatiukur Street, PO Box 40132 Bandung, Indonesia and Lecturer in Accounting Departement at Universidade Da Paz & National University of Timor Lorosa’e, Dili, Timor Leste, ^bDepartment of Management and Accounting, Faculty Of Economics and Business, Padjajaran University, Dipatiukur Street, PO Box 40132 Bandung

This research aims to test: the effects of Management Support on the quality of internal auditing and its implication on the level of financial accountability. This research used descriptive and verification approaches in the survey method. Type of research is causal research. It was conducted on 10 Ministry Inspectorate and 11 Inspectorate Institutions in Timor Leste. The observation units were audit teams consisting of Inspectors, Inspectors and Intern auditors. The primary data was collected by research tools in the forms of questionnaires using the ordinal scale as the measurement scale. Validity and reliability testing was conducted using the collected questionnaires. Then the data was converted into interval scale, then hypothesis testing was conducted using Path Analysis. Results of the research show that: (1) the effects of management on the quality of an internal audit; (2) the effects of the quality of intern auditing on the level of financial accountability. Pages 91 to 102

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The Seriousness in Applying Accounting Standards and the Cost of Capital

Vinda Dewi P^a, Novrys Suhardianto^b, ^a,bThe Faculty of Economics and Business of Universitas Airlangga, Surabaya,

Reporting incentives are factors that motivate public companies to apply accounting standards seriously, instead of superficial labelling. This study aimed to obtain evidence that investors reacted more positively toward serious accounting standards users. This study analysed the relationship between reporting incentives, which consisted of six proxies, i.e. firm size; debt ratio; ROA; growth opportunities; internationalisation; ownership concentration, and last the cost of capital by using multiple linear regressions. The data collected in this study was taken from the financial statements and daily stock price of companies listed on the Indonesia Stock Exchange, consisting of 214 samples from 2011-2012. The results of the analysis indicated that firm size, growth opportunities, internationalisation, and ownership concentration had a significant effect on the cost of capital. However, reporting incentives were not related to the cost of capital. Thus, it can be concluded that investors in the Indonesian capital market had no concern for the public companies’ seriousness of applying accounting standards. Pages 103 to 120

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Operating Cash Flow, Profitability, Liquidity, Leverage and Dividend Policy

Rizki Rahmawati^a, I Made Narsa^b, ^a,bFaculty of Economics and Business of Universitas Airlangga, Surabaya,

This study aims to gain empirical evidence on the effects of operating cash flow, profitability, liquidity, and leverage towards dividend policy. The samples employed in this study were 183 companies listed on the Indonesia Stock Exchange and classified in the LQ45 index. The research hypotheses were tested with multiple linear regression analysis. The results show that the operating cash flow positively affects the dividend policy while leverage negatively affects the dividend policy. In addition, both profitability and liquidity do not affect dividend policy. Pages 121 to 148

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The Effect of Cash Conversion Cycle and Firm Size on the Profitability of Manufacturing Companies

Tamara Saraswati^a, Yustrida Bernawati^b, ^a,bThe Faculty of Economics and Business, Universitas Airlangga, Surabaya,

One of the factors affecting profitability is the cash conversion cycle. Therefore, every company should pay attention to the factors affecting their profitability. The purpose of this research was to identify how the cash conversion cycle and firm size influence the profitability of manufacturing companies. The independent variable of this research was the cash conversion cycle and firm size, measured through the natural logarithm (Ln) of the total assets while the dependent variable was profitability as measured by Return On Asset and Return On Equity. The data used were 309 companies listed on the Indonesia Stock Exchange in the period of 2011-2013 which had a positive profit and equity. The results indicated that the cash conversion cycle had a significantly negative effect on the profitability of the company, whether measured by ROA or ROE with a significance level of 0.024 and 0.0004, while the firm size significantly influenced the companies’ profitability as measured by the ROA and the ROE with the significance level of 0.670 and 0.221. Pages 149 to 164

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Identification of Real Estate Bubbles in Indonesia

Vania Putri Haryani^a, Wisnu Wibowo^b, ^a,bDepartement Faculty Universitas Airlangga, Surabaya, Indonesia,

Background: Significant increases in demand for real estate affects it’s market price. Rapid growth of real estate prices caused some economists to analyse the possibility of real estate price bubbles in the market. Purpose: The purpose of this research was to identify the existence of real estate price bubbles in Indonesia in 2003-2013. This research was also to analyse factors determining Indonesian real estate prices. Method: This research used the time series econometric method of Vector Error Correction Model (VECM) with 2003-2013 of time series data. A quantitative approach was used to test hypotheses using measured data and would generate a generalisable conclusion. The quantitative approach was done in the form of a statistical approach and a time series econometric approach. The type of statistical approach used was the regression analysis model to examine the relationship between the tested variables.

Result: The data showed that Indonesia real estate prices in 2003-2013 had a bubble although this bubble did not endanger the economy because it was still below an international safe threshold. Factors determining real estate prices were Gross Domestic Product, lending rates, and speculation-influenced real estate price growth.

Conclusion: There were real estate speculative bubbles in Indonesia in 2003-2013 but the speculation level in the housing market did not exceed the international threshold, while the speculation-influenced house price growth had the greatest effect on house price fluctuations. Pages 165 to 179

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Stock Market Reaction to the 2014 Indonesian Presidential Election

Windi Prasetyaningtyas^a*, Andry Irwanto^b, ^a,bFaculty of Economics and Business, Airlangga University, Surabaya,

Email: ^a*windi.prasetyaningtyas@gmail.com

Background: A Presidential Election is one of the political events which influences the stock market. There are different occurrences of the stock market reactions in some countries, which led to uncertain conditions of the stock market around the time of the presidential election event. Purpose: This study aims to investigate whether there is market reaction, represented by abnormal average return (AAR), cumulative abnormal return (CAR), and average abnormal trading volume (AATV), around the 2014 Indonesian presidential election based on Efficient Market Hypothesis. Method: The type of this study is a quantitative approach which uses market data such as stock prices and trading data, with measurable data and statistical analysis to test the hypothesis. This study uses an event study method with 11 days of event period on companies listed in Kompas-100 index as sample. One-sample Kolmogorov-Smirnov test was used to test the data distribution. Then, significance testing is done, to test the hypothesis by using one-sample t-test, paired t-test or Wilcoxon signed-rank test. One-sample t-test is used to test each group H1, H2, H3, H4, H5, and H6. Result: This study acknowledges that the market is semi-strong efficient indicated by a quick price adjustment around candidate and result announcements. In accordance with AAR, the AATV can also be seen from D+2 until D+5 of the result announcement. Conclusion: AAR shows a significant difference starting from before the official candidate announcement. Meanwhile there are no different CAR and AATV around the candidate and result announcements. Pages 180 to 195

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Seven Efficiency Analysis Based on the BCC Method on Sharia Equity Mutual Funds

Ghazian Prasetyo Adli^a, Ari Prasetyo^b*, ^a,bDepartment of Sharia Economics Universitas Airlangga Surabaya Indonesia, Email: ^b*ari.prasetyo@feb.unair.ac.id

Background: The decline in conventional mutual fund performance is an opportunity for Islamic mutual funds to grow. Especially in the last few decades, there has been a growing trend in the Muslim world to try to apply Islamic (sharia) law at every step in life, including investment activities. Of course, this is in accordance with Muslim encouragement to always be involved in business activities and economic prosperity. Aim: The purpose of this research is to determine Islamic equity mutual funds’ efficiency level using DEA’s BCC method as well as to discover any differences of the efficiency among sharia equity mutual funds.  Method: The research method used in this study is comparative quantitative. There are nine Islamic equity mutual funds used in this research which are then the assessment of efficiency conducted using data envelopment analysis. Result: The result of the efficiency analysis showed that three Islamic equity mutual funds, which are BNP Paribas Pesona Syariah, Danareksa Indeks Syariah and Manulife Syariah Sektoral Amanah, happened to be efficient relatively to other Islamic equity mutual funds. Finally, the results from the Kruskal-Wallis test pointed out that there is a difference between the efficiency of Islamic equity mutual funds. Conclusion: From the results it can be concluded that Mandiri Investa Atraktif Syariah is the most inefficient mutual fund relative to other mutual funds. Meanwhile, there are three mutual funds that are most efficient relative to other mutual funds with the same efficiency value every year, i.e. BNP Paribas Pesona Syariah, Danareksa Indeks Syariah, and Manulife Syariah Sektoral Amanah. Pages 196 to 209

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The Effect of Macroeconomic Factors and Market Share on the Sharia Banking Industry in Indonesia

Laras Andasari Syachfuddin^a, Suherman Rosyidi^b*, ^a,bDepartemen Ekonomi Islam Universitas Airlangga Surabaya Indonesia 60286, Email: ^b*srosyidi@gmail.com

To increase performance of Islamic Banking Finance in Indonesia, it needed assessment of its financial performance which was rated from its profitability level with ROA as an indicator. This caused economic conditions that can influence bank performance and the factors are inflation, gross domestic product (GDP), third-party funds (TPF), and market share. Aim: This research aims to find out the influence of inflation, gross domestic product (GDP), third-party funds (TPF) and market share on the Islamic banking industry in Indonesia from 2011-2015.  Method: The method of this research is quantitative approach. Moreover, it uses inflation, gross domestic product (GDP), third party funds (TPF), and market share approach on the return on assets (ROA) of the sharia banking industry in Indonesia. Results: The results show negative correlation by 95% of inflation, gross domestic product (GDP) and third-party funds (TPF) to return on asset (ROA) of the islamic banking industry. Simultaneously, variables of this research have had a significant influence to return on asset (ROA) in the Islamic banking industry in Indonesia with the coefficient of determination of 84.4%. Particularly, the variables of third-party funds and market share have significantly influenced return on asset (ROA) to the Islamic banking industry in Indonesia. Conclusion: From this study, it is concluded that inflation, gross domestic product (GDP), third party funds (TPF), and market share simultaneously significantly affect the return on assets (ROA) of the sharia banking industry in Indonesia. Pages 210 to 218

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Identification of Prominent Sectors in the Regency of Nganjuk Before and After the Era of Regional Autonomy

Febrianto Dwi Nugroho^a, Tri Haryanto^b, ^a,bDepartement of Economic Science Faculty of Economic and Business Universitas Airlangga Surabaya Indonesia 60286,

The difference in development level can affect the prosperity level between the regions, which ultimately will bring about increasing regional inequality. One of the regions in the province of East Java that is experiencing autonomic effects is the Regency of Nganjuk. Aim: This research aims to identify the prominent sectors in Nganjuk Regency (Kabupaten Nganjuk) before and during the Regional Autonomy (Otonomi Daerah). Method: This research uses a quantitative approach. Data used in this research are secondary data which are gained from various sources and literatures that support the needs of the research. Results: The results from this study are, first, Location Quotient (LQ) Analysis in the Nganjuk Regency in the year before the regional autonomy era (1997-1999) shows that there are only three base sectors, which are the agriculture sector, commerce, hotel, and restaurant sector, and services sector. Second, the result of shift share analysis shows that the competitive sectors before the regional autonomy era (1997-1999) are the electricity, gas, and clean water sector and transportation and communication sector. Conclusion: Based on the research results, it can be concluded that between the era before and during the implementation of Regional Autonomy, sectors which were classified as base sectors are not so different. The economic sectors and subsectors that had been base sectors before the implementation of Regional Autonomy in the Nganjuk Regency, still stood as base sectors during the era of Regional Autonomy implementation in the year 2009-2013. Pages 219 to 231

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The Effect of Job Resources as the Intervening Variable towards Turnover Intention and Employee Engagement

Thantowi Jauhari^a, Praptini Yulianti^b, ^a,bDepartement of Management Faculty of Economic and Business Universitas Airlangga Surabaya Indonesia 60286,

Background: Employees engagement with their work and their organisation is one of the most important factors in the organisation. Therefore, a company’s effort to increasing employee engagement becomes crucial. Job resources and turnover intention are two variables related to employee engagement. Employee  engagement can  be  increased  if  the  job  resources  have  been  well implemented and mediated by the low turnover intention to be part of the organisation.  Aim: This research aims to determine that job resources has an effect on turnover intention and employee engagement as the intervening variable.  Method: This research uses a quantitative approach with samples from 92 employees who work in the management staff using Proportionate Stratified Random Sampling technique. Then, this research used the approach of Structural Equation Modeling (SEM) by applying a diagram path to analyse all of the observed variables corresponding with the proposed theory. Results: The results of this research prove that job resources have an effect on employee engagement, and employee engagement is proven to be the mediator of the relationship between job resources to turnover of management staff at Regional Office VIII PT. Bank XYZ Surabaya. Conclusion: Moreover it can be concluded that job resources have a significant effect towards the turnover intention. Pages 232 to 247

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Identification of Information Distortion on Data Flow Diagram (DFD) and Corrective Plans Using a Management Information System Prototype in the Cemara Mas Tanggulangin Cigarette Company

Marsha Rizkiaputri^a, Tuwanku Aria Auliandri^b, ^a,bDepartement of Management, Faculty of Economy and Business, Universitas Airlangga,

Objectives: Information systems and technologies are some of the key tools available to managers to achieve higher levels of productivity in business operations, especially when combined with changes in business practices and management behaviours. An information system is also one of the most important parts of the company in improving productivity, both in obtaining and using information mainly for the internal interests of the company. Information systems can technically be defined as a set of interconnected components, to collect (obtain), process, store, and distribute information to support decision making, coordination, and oversight. Information systems can also help analyse the company. Finding: The Cemara Mas Cigarette Company Tanggulangin is still using manual data entry system for distributing information or company data. According to the author, the data entry manual system is prone to loss of data or information, causing distortion of information, recording errors, damage, and the difficulty of data back-up at times when there are production inspections. One way for companies to compete with their competitors is to use an effective information system. Pages 248 to 268

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Influence of Picture Health Warnings on the Attitudes and Intention to Quit Smoking in Middle School Students

Gancar Candra Premananto^a, Faaiz Makmun Muhammad^b, Ratri Amelia Aisyah^c, ^a,b,cDepartement of Management, Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia,

The potential and advantages of New smokers for the country is not comparable to the loss incurred. As a preventive action, the Ministry of Health published five versions of picture health warnings that circulated in advertisements or on packs of cigarettes. Picture health warnings issued by the health ministry aims as the initial stimulation to prevent the seeds of active smokers and strengthen health awareness in adolescence. Stimuli through visual images are expected to influence the attitudes and intention of adolescents to not smoke. The approach of this research is explanatory research. The type of data in this research is quantitative, while the source of the data used is primary data. The data collection method is by questionnaire. The populations in this study are adolescents aged between 17 - 21 years. The sampling method used is a non-probability sampling method with convenience sampling technique. The data analysis technique used is Univariate ANOVA. Based on the results of the univariate ANOVA test, it can be concluded that there was no significant influence of five versions of picture health warning on the attitudes and intention of adolescents towards smoking. Pages 269 to 279

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The Impacts of Good Corporate Governance on Corporate Performance with Corporate Social Responsibility Disclosure as the Intervening Variable

Dwi Indah Rosyidah Ariani^a*,  Dian Agustia^b, ^a,bDepartement, Faculty of Business Economics, Universitas Airlangga, Email: ^a*dwiindarashida@gmail.com

The main objective of this study is to prove empirically the impact of good corporate governance on corporate performance, with corporate social responsibility disclosure as an intervening variable on manufacturing companies listed on the Indonesia Stock Exchange (ISX) of the 2011-2013. The sample chosen used purposive sampling method and 56 companies were obtained. The path analysis method was used as the analysis technique, which was solved by gradual regression analysis, with a significant value of 5%. The results of this study show that (1) managerial ownership effected corporate social responsibility disclosure. (2) Independent commissioners have no effect on corporate social responsibility disclosure. (3)  Corporate social responsibility disclosure and independent commissioners have an effect on corporate performance. (4) Managerial ownership does not affect corporate performance, and (5) corporate social responsibility disclosure mediates the impacts of managerial ownership against corporate performance, but does not mediate the impacts of independent commissioners against corporate performance. Pages 280 to 299

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The Effect of Diversification and Executive Compensation on Firm Value: Study of Manufacturing Sector Listed on BEI

Wahyu Inayatul Fadilah^a, Habibburrochman^b, ^a,bFaculty of Economics and Business, Universitas Airlangga ,Surabaya 60286, Indonesia,

Free trade in the Asia-Pacific region (AFTA) and Southeast Asia (MEA) becomes a challenge for family firms in developing their business activities. Strategies that can be taken by family firms to cope with existing market pressures can be pursued by implementing a diversification and compensation strategy. This study aims to explain and analyse the influence of diversification in related models, diversification on unrelated models, and executive compensation to firm value. In this research the population used family firms in the manufacturing sector listed on the Indonesia Stock Exchange during the year 2012-2016, amounted to 140. Based on the population criteria set, the sampling method is purposive sampling. Research samples are 90 companies. Eviews Ver 8.0 is used as a data processing tool in this research. The important findings of the research are that the diversification in the related model has no significant effect on firm value, the diversification on the unrelated model has no significant effect on firm value, the executive compensation in the related diversified company has a significant negative effect on firm value,  and the executive compensation on the unrelated diversified company has a significant positive effect on the value of the company. Pages 300 to 313

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The Factors Affecting Fraudulent Financial Reporting in the Fraud Triangle Perspective

Lintang Wahyuningrum^a, Iswajuni^b*, ^a,bDepartment of Accounting, Faculty of Economics and Business Universitas Airlangga, Email: ^b*iswajuniunair@gmail.com

Earlier studies suggest that fraudulent practice in financial reporting reflects weakness of an internal control in management. Due to this reason, sufficient understanding about factors affecting fraudulent financial reporting is needed, especially in the fraud triangle perspective. This study aims to identify the effects of financial stability, external pressures, personal financial needs, financial targets, effectiveness of supervision, and auditor turnover for fraudulent financial reporting. The sample used in this study were non-financial companies listed in Indonesia Stock Exchange 2008-2013. Sampling was done using purposive sampling technique. The total obtained sample was 87 companies. Analysis was done using logistic regression analysis technique with the significance level of 5%. The results showed that the financial stability variable with the proxy of total assets change (ACHANGE) obtained a positive coefficient of 1.342 with a significance of 0.483, an external pressure variable with a proxy for leverage (LEV) obtained a negative coefficient of 1.320 with a significance of 0.411, a variable of personal financial needs with a proxy of share ownership by insiders (OSHIP) obtained a positive coefficient of 7.640 with a significance of 0.429, a financial target variable with a return on asset (ROA) proxy obtained a negative coefficient of 7.652 with a significance of 0.043, a variable effectiveness of supervision with a proxy proportion of independent commissioners (IND) obtained a negative coefficient of 0.729 with a significance of 0.788 and a significance of 0.788 and auditor change variable (AUDCHANGE) obtained a positive coefficient of 1.076 with a significance of 0.118. Financial targets have a significant negative effect on fraudulent financial reporting while financial stability, external pressures, personal financial needs, effectiveness of supervision, and auditor changes do not significantly influence fraudulent financial reporting. This study contributed to the addition of literature and can be used as a reference in company management to minimise fraud. Pages 314 to 328

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Analysis of the Effect of Non-Cash Payments on Cash Distribution in Indonesia, Period 2010-2015

Yuliana Tri Wahyuningtyas^a, Wasiaturrahma^b*, ^a,bEconomics Department, Faculty of Economic and Business, Universitas Airlangga Campus B Unair, Jln. Airlangga No.4 Surabaya – Indonesia,

Bank Indonesia recognises the importance of non-cash payment transactions in the economy. The larger the non-cash payment portion used, the cost to print and circulate new money will decrease as allegedly cash demand will decrease, as the use of non-cash payments in the community increases. Non-cash payment transactions have a positive impact on society and government. In addition to being more secure and convenient, non-cash transactions are also faster so that business turnover can also be faster and eventually the economy will be more efficient. Non-cash transactions are also more transparent and accountable because every transaction will be recorded and tracked.  This research aims to determine the effect of non-cash payments which contains nominal value transactions of debit/ATM card, credit card, and e-money on demand of currency cash in Indonesia during 2010-2015. This research used time series data and Error Correction Model (ECM) as an estimation tool. This study result showed that the variable debit/ATM card and credit card have a significant effect on cash in the long term, meanwhile e-money has no significant effect on cash in the long term. In the short term, the estimation result showed that the debit/ATM card has a positive significant effect on currency cash, while credit card and e-money do not have a significant effect on cash. Pages 329 to 341

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The Effect of Participation on User Satisfaction in the Development of Information Systems with Five Moderator Variables

Dina Alafi Hidayatin^a, Habiburrochman^b, ^a,bFaculty of Economics and Business, Universitas Airlangga, Surabaya 60286, Indonesia,

This study aims to examine: 1) whether participation affects user satisfaction, 2) whether the complexity of the task, the complexity of the system, the influence of the user, the user-developer communication, and top management support moderates the effect of participation of user satisfaction in information system development, and 3) whether there is an average difference in user participation in information system development at State Electric Company and the Government of Lamongan. Hypothesis testing conducted on 200 respondents in which 100 respondents came from PT State Electric Company certification services and 100 respondents from four SKPD Lamongan Government. The method used in testing this hypothesis is the linear regression to examine the effect of participation of user satisfaction in information system development. To test the five ariabel moderation using MRA (Moderated Regression Analysis). Meanwhile,  the average difference in user participation in information system development between State Electric Company and the Government Lamongan test was tested using Paired Sample T Test.  Results showed that: 1) the participation of users affect the user satisfaction in information system development, 2) the effect of user participation to user satisfaction in information system development is moderated by the five moderator variables, namely the complexity of the task, the complexity of the system, the influence of the user, the user-developer communication and top management support, 3) variable task complexity, system complexity, the influence of the user, the user-developer communication and support of top management is a quasi- moderator, 4) there was an average difference of user participation in information system development at State Electric Company and the Government Lamongan. Pages 342 to 362

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The Effect of Cultural Dimensions on Earnings Management Practices in Some ASEAN Countries

Ratih Okta Novani^a, Basuki^b*, Chaela Rahmawati^c, ^a,b,cFaculty of Economics and Business, Universitas Airlangga, Surabaya Jl. Airlangga No. 4, Airlangga, Surabaya,60286, Jawa Timur, Indonesia, Email: ^b*basuki.basuki10@yahoo.com

The main objective of this research is to demonstrate empirically the effect of cultural values on earnings’ management in some ASEAN countries. This research was conducted by examining the effect of uncertainty avoidance, power distance, collectivism, and masculinity as independent variables on the mean rate of earnings’ management in each country as the dependent variable. Samples were taken from the financial statements and annual report companies listed on the Indonesia Stock Exchange (IDX), Singapore Exchange Limited (SGX), The Stock Exchange of Thailand (SET), Bursa Malaysia, the Hanoi Stock Exchange (HNX), and the Philippine Stock Exchange (PSE) in 2010-2013. The sample was selected using purposive sampling method and acquired 52 companies. The study used linear regression tests. The results of this study show that only one cultural dimension is significant in explaining difference in earnings’ management in the studied context. The results found a positive relationship between uncertainty avoidance and earning management, no effect between power distance and earnings’ management, no effect between collectivism and earnings’ management, and no effect between masculinity and earnings’ management. Pages 363 to 374

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Gender Inequality and Women Poverty in Indonesia

Seli Sofiatun Nisak^a, Lilik Sugiharti^b*, ^a,bDepartment of Economics, Faculty of Economics and Business, Universitas Airlangga, Jln. Airlangga No.4 Surabaya – Indonesia, Email: ^b*lilik.soegiyono@gmail.com

Gender inequality limits the role of women to access various resources. These limitations cause women to be more vulnerable to poverty; this phenomenon is commonly called women poverty. The purpose of this research is to analyse factors affecting the women poverty in Indonesia. Disparities in economic access between women and men is also caused by the division of the gender role in the household being more harmful to women. This study aims to analyse relationships and determine the indicators of the welfare of each woman discussed, through indicators of gender development and the welfare of female household heads, using household characteristics to improve the welfare status of women. The model used in this research is logit regression model using STATA 12 software in two models: namely, the first model explains the status of the individual woman in affecting women poverty and the second, the status of the female as the household head in affecting household poverty. The analysis instrument used is logistic regression with a data source of SUSENAS 2012. The results of this research show that the indicators of vulnerable women in education, the labour market, and how the role of women in the household significantly affects women poverty status in Indonesia. This affects the policy implications of the government poverty reduction effort with regard to gender issues that occur in Indonesia. Pages 375 to 387

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Effects of Foreign Direct Investment (FDI), Trade Openness, Exchange Rate and Inflation on Manufacturing Export Commodities in Indonesia

Dwi Angga Prasetya Darmadie^a, Rossanto Dwi Handoyo^b*, ^a,bDepartment of Economics, Faculty of Economics and Business Universitas Airlangga, Surabaya, Indonesia, Email: ^b*rossantodh@gmail.com

The value of manufacturing exports is one of the export components which has an important role in the process of Indonesian economic growth and generates foreign exchange for the import cost in order to decrease the pressure of trade and financial balance. The aim of this research is to examine and analyse the influence of inrush FDI, trade openness, and exchange rate inflation of rupiah/USD towards the long-term manufacturing export commodities. The research in 2005 used the quarter 1-2013 with the fourth quarter while the usage of the method was VECM. The empirical results suggest that there is no significant influence in trade openness towards long-term export manufacturing; but inflation, foreign direct investment and the exchange rate of rupiah/USD affect manufacturing export significantly in the long-term. Pages 388 to 402

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The Negligence of IFRS Adoption: Accounting Treatment on Biological Accretion of Sugarcane

Singgih Setya Zenanda^a, Mohamad Suyunus^b*, ^a,bDepartment of Accounting, Faculty of Economics and Business, Airlangga University, Email: ^b*suyunusm@yahoo.com

Biological assets will undergo a transformation called biological transformation. This transformation causes change both qualitatively and quantitatively. IASC has set the IAS 41 standard of biological assets on Agriculture, which is not yet available on Financial Accounting Standards of Indonesia. The biological transformation causes an accretion, which is an additional value due to physical growth or other natural processes. This research was conducted in PG Pesantren Baru PT Perkebunan Nusantara X which is engaged in the sugar industry that perform the sugarcane production. The purpose of this research is to understand and know the management of the phenomenon of sugarcane accretion, accounting policies related to sugarcane, the comparison with IAS 41, and also the fairness in presenting the sugarcane asset in financial statements. The company carries out the management of the sugarcane accretion since it is one of the indicators that bring the success of sugarcane production. The company recognizes the cost of sugarcane production as an accrued production expense and compares its cost to historical cost. Pages 403 to 416

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The Positive Accounting Theory, Corporate Governance, and Income Smoothing

Indramono Yugo Bhaskoro dan^a, Novrys Suhardianto^b*, ^a,bAccounting Major, Faculty of Economics and Business, Universitas Airlangga, Surabaya 60286, Indonesia,

This research aims to determine factors affecting income smoothing from the positive accounting theory hypothesis viewpoint. Using a logistic regression analysis, it analysed how such variables as a firm size, a bonus, a debt covenant, reputation of Big Four Audit Firms, institutional ownership, managerial ownership, independent commissioners, and the audit committees, affect the firms’ income smoothing practices. The data of this research was sourced from the financial statements of listed non-financing companies in Indonesia Stock Exchange (IDX) of 762 samples from the period of 2011-2013. The dependent variable in this research was income smoothing firm status. With a 5% significance level, the results of this research show that the firm size, the bonus, and the audit committee significantly influence income smoothing, while the other variables have no significant effect. The study concludes that the firm size, the bonus, and the audit committee can influence income smoothing practices. Pages 417 to 433

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The Decision-Making Process of IMC Activities in the Sponsorship Bidding of Bank Jatim for the 2014 Jazz Traffic Festival Event

Gancar Candra Premananto^a*, Rangga Ananta Zulkifli^b, ^a,bDepartemen Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Airlangga, Surabaya (60285), Indonesia, Email: ^a*gancar-c-p@feb.unair.ac.id

This study aims to determine the activity of Integrated Marketing Communication (IMC) conducted by Bank Jatim in performing event sponsorship activities for the Jazz Traffic Festival 2014. This study is a qualitative research using the case study method. The data collection uses in depth interviews of four informants from Bank Jatim’s analyst team of proposal and scheme proposals. Other data and has been obtained from the court records originating from the secretarial staff of Bank Jatim. The results showed that the underlying decision-making process in Bank Jatim, the criteria to fund an activity, was determined by four aspects, namely; the credibility of the organisers, the benefit to the firms, the suitability of the target market and company, and the cost of sponsorship. Bank Jatim’s activities for the Traffic Jazz Festival was to spend a relatively large amount, because the cost was huge  in the beginning, and then minimize the risk of the sponsorship activities of Bank Jatim by adding aspects of the event history to analyse the bid proposal sponsorship activities. Pages 434 to 450

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Transparency in the Central Bank and the Mechanism of Transmission of Interest Rates: Case Study of Asia-Pacific Countries

Wisnu Wibowo^a, Adilah Ayu Rosyidah^b, ^a,bDepartment of Economics, Faculty of Economics and Business, Universitas Airlangga Campus B Universitas Airlangga, Jln. Airlangga No.4 Surabaya – Indonesia,

This study aims to determine how the impact of transparency in the central bank in monetary policy transmission mechanism through interest rates can influence the ultimate goal in the form of price stability. The results of this study can also be used to determine whether monetary policy that uses interest rates affects the rate of inflation occurring in countries in the Asia-Pacific region, as well as to see whether the monetary policy transmission mechanism can be used in accordance with the theory of transmission mechanism through the interest rate. Panel data were collected yearly from 1998-2014 and estimated using PVAR (Panel Vector Auto Regression) analysis method. The results of this study indicate that the monetary policy transmission mechanism used in the Asia-Pacific region proves to be relevant to the theory of transmission mechanisms through the interest rate channel. The ultimate goal of price stability is also proven to be achieved. The result is shown by the result of estimation from PUAB interest rate and lending rate which proved to be a statistically significant negatively affect the inflation rate. Meanwhile, based on the results of impulse response, this study found that the existence of central bank transparency causes fluctuating inflation rate. Pages 451 to 475

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The Impact of Financial Structure, Inflation, and Economical Growth on Non-performing Financing at Islamic Rural Bank in West Java 2011-2015

Eisha Dwita Ramanesty^a, Ari Prasetyo^b*, ^a,bDepartement of Islamic Economics, Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia, Email: ^b* ari_prasetyo93@yahoo.com

This research was conducted to analyse the effect of financing structure seen from financing murabahah, financing mudharabah and musyarakah, inflation, and economic growth seen from gross regional domestic product against non-performing financing. This research used analysis regression panel data and processed using software eviews . The subject of this research is the Islamic Rural Bank in West Java with quarter periods in 2011 to 2015. The results showed independent variables had a simultaneous effect on non-performing financing; while with partial effect, appropriations financing murabahah, gross regional domestic product had significant negative influence on non-performing financing in Islamic Rural Bank West Java. The financing mudharabah and musyarakah, inflation had significant positive influence on non-performing financing of Islamic Rural Bank in West Java. Pages 476 to 485

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The Antecedents and Outcomes of Higher Education Student Ethics

Setyabudi Indartono^a*, Nahiyah Jaidi^b, Arum Darmawati^c, Lies Endarwati^d, Balamuralithara Balakrishnan^e, ^a,b,c,dUniversitas Negeri Yogyakarta, Indonesia, ^eSultan Idris Education University, Malaysia, Email: ^a*setyabudi_indartono@uny.ac.id

Scholars believe that students “cheating” behaviour at school has a significant effect on their unethical behaviour at work. Scholars argue that many ethical studies have different foci such as behavioural rather than attitudinal approaches, rigid rather than dynamic perspectives, different moral frameworks, and wider use of exchange theory. Accordingly, this study investigates the further robust model of students' ethical behaviour. This study collected 588 respondents from Indonesian and Malaysian students of various faculties who completed the survey. The ethical behaviour of the student is believed to have internal and external antecedents and outcomes. A better level of ethics is expected to increase their outcomes. It is also indicated that ethical behaviour mediates its antecedents to the outcomes. It shows that the effect of students’ learning motivation and resilience on the team may change if the student has better ethical behaviour. Hence the proper ethical development programs for the student may achieve better results. Pages 486 to 507

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Extent of the School Teachers' Benefit from the Teacher's Guide, "Evaluation Strategies and Tools", Issued by the Ministry of Education, As Viewed by the Teachers.

Mohammad Salman  al Khaza'leh^a, Mohammad Issa Al-Hourani^b, Shirin S. AlOdwan^c, Fawwaz Y. Salman^d, ^aAssociate professor, faculty of education Al-Ain University, Faculty of education and social sciences UAE, ^b,cAl-Ain University, ^dHashemite University,

This study aimed to identify the extent of the benefit the schoolteachers in Jordan obtained from the Teacher's Guide titled, "Evaluation Strategies and Tools”, issued by the Ministry of Education, as seen by the teachers. It also aimed to identify the realisation degree of the planned objectives of the guide, as well as the contents, ways, means and methods. Finally, it aimed to identify the statistical differences of the responses of the study sample members that are attributed to the gender variable (male, female teacher). The researchers employed the descriptive method; the total number of the sample was (126) male and female teachers, and the researchers used the questionnaire as the study tool for data collection. The results showed that the use and benefit of the schoolteachers in Jordan from the teacher's guide, "Evaluation Strategies and Tools", issued by the Ministry of Education, was very high. The results further showed that the highest mean was in the content area, with a (4.49) mean, followed by the objectives area with (4.44) mean. On the other hand, the area of the ways, means and methods came with a (4.25) mean. The results also showed that there were no statistically significant differences by the gender variable (male, female teacher) in the degree of the benefit of the teachers from the guide and the instrument as a whole. One of the most important recommendations was that the Ministry of Education in Jordan continue holding training workshops and seminars to explain and discuss the guide and its modern instruments by all the teachers in service at the right time. Pages 508 to 526

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Corporate Social Responsibility Disclosure in Indonesia

Retnoningrum Hidayah^a*, Indah Fajarini Sri Wahyuningrum^b, Evi Nofriyanti^c, Kiswanto^d, Imang Dapit Pamungkas^e, ^a,b,c,dFaculty of Economics, Universitas Negeri Semarang, Semarang, Indonesia, ^eFaculty of Business and Economics, Universitas Dian Nuswantoro, Semarang, Indonesia, Email: ^a*retnoningrum.hidayah@mail.unnes.ac.id

This study aims to examine factors that influence corporate social responsibility (CSR) disclosure with the indicators of the board of commissioners (BoC), leverage, environmental certification, and tax aggressiveness. The population is property and real estate companies listed on Indonesia Stock Exchange from 2014-2018. The sample selection uses a purposive sampling method. Hypothesis testing uses panel data regression with Eviews9. The results indicate that board of commissioners, and environmental certification has a significant positive effect on CSR disclosure. Then, leverage has a significant negative effect on CSR disclosure. Meanwhile, tax aggressiveness has not been proven to affect CSR disclosure. This study expands the previous literature by examining the determinant factors of corporate social responsibility (CSR) disclosure with the indicators of the board of commissioners (BoC), leverage, environmental certification, and tax aggressiveness. The result of this study can enhance companies toutilise CSR disclosure for improving company’s value. Pages 527 to 542

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The Effect of Leadership Behaviour, Interpersonal Communication, and Work Satisfaction on Teacher’s Work Effectiveness

Moh Wahyudin Syarif^a, Makruf Akbar^b, Yeti Supriyati^c, ^aPost Graduate Student of State University of Jakarta, Indonesia, ^b,cLectures of State University of Jakarta, Indonesia, Email:^adon0880@yahoo.com,   ^bmakrufakbar001@yahoo.com,  ^cYetisupriyati001@gmail.com

This study examined direct effects of: (1) leadership behaviour on work effectiveness; (2) interpersonal communication on work effectiveness; (3) job satisfaction on work effectiveness; (4) leadership behaviour on job satisfaction; (5) interpersonal communication on job satisfaction; and (6) leadership behaviour on interpersonal communication. A survey-causal research was used with path analysis techniques. The study sample was 171 private secondary school teachers in Ciledug, Tangerang City, Indonesia. Four questionnaires were used to collect data, namely: teacher effectiveness (rα=0.85), principal leadership behaviour (rα=0.86), teacher interpersonal communication (rα=0.86), and teacher job satisfaction (rα=0, 92). The results of the study show that there is significant positive direct effect of the variables (1) leadership behaviour on work effectiveness; (2) interpersonal communication on work effectiveness; (3) job satisfaction on work effectiveness; (4) leadership behaviour on job satisfaction; (5) leadership behaviour on interpersonal communication; however, there is  no significant effect of interpersonal communication on job satisfaction. It can be concluded that the diversity of work effectiveness of private secondary school teachers in Ciledug Tangerang City, Indonesia can be predicted through the diversity of principals' leadership behaviours, teacher interpersonal communication, and teacher job satisfaction. Pages 543 to 565

The Effect of Extensive Margin towards Intra-Industry Trade between Asean-5 and Japan

Wahyu Ariyani Rosanty¹, Rossanto Dwi Handoyo¹

¹Departement of Economics Science, Faculty of Economi and Bussiness, Universitas Airlangga

The Effects of Job Demands on Burnout, and Engagement with Teamwork Effectiveness as the Moderation Variable on a Police Resort at Tanjung Perak, Port Surabaya

^*aPraptini Yulianti, ^bItsnani Maulida Rohmawati, ^a,bDepartemen Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Airlangga, Surabaya (60285), Indonesia

*Corresponding Author: E-mail: praptini-y@feb.unair.ac.id

Dynamic Poverty Study: Chronic and Transient Poverty in Indonesia

Wahyu Wisnu Wardana^a, Dyah Wulan Sari^b*, ^a,bDepartment of Economics Faculty of Economics and Business, Universitas Airlangga Surabaya, Indonesia, Email: ^awahyuwisnuwardana@yahoo.com, ^bw.dyah16@yahoo.com

The Effect of Macroeconomic Variables on Macroprudential Indicators in Indonesia from the First Quarter of 2003 to the Fourth Quarter of 2013

Devina Karin Khrisnati^a, Wasiaturrahma^b*, ^a,bDepartment of Economics, Faculty of Economics and Business, Universitas Airlangga, Campus B, Jln. Airlangga No.4 Surabaya – Indonesia, Email: ^adevinakk@yahoo.com , ^brwasiatur@yahoo.com

The Influence of Independence, Professionalism, Profession Ethics, Experience and Knowledge Detecting Errors against Considerations of Materiality Level of Public Accountants

Iswajuni^a*, Vaniny Eka Trijayanti^b, ^a,bFakultas Ekonomi dan Bisnis, Universitas Airlangga, Surabaya (60285), Indonesia, Email: ^a*iswajuni@feb.unair.ac.id

Philosophical Controversies between Al-Ghazali and Ibn Rushd

Athal Ibrahim Hussein^a, ^aDepartment of History, College of Education for Humanities, Kirkuk University, Kirkuk, Iraq, Email: ^aAdhal.ibr@uokirkuk.edu.iq

Financial Performance Differences Analysis Based on the Early Warning System on National Private Sharia Insurance Companies and Joint Ventures in Indonesia

Ratna Safrida Oktaviani^a, Achsania Hendratmi^b*, ^a,bSharia Economic Department Universitas Airlangga, Surabaya, Indonesia, Email: ^b*achsania.hendratmi@feb.unair.ac.id

Influence of Intangible Assets as an Unexplained Value on Financial Performance and Corporate Market Value

Yuan Anugrah^a, Rizki Amalia^b*, ^a,bDepartement of Accounting, Faculty of Economic and Business, Universitas Airlangga, Surabaya 60286, Indonesia, Email: ^b*amaliarizki451@yahoo.com,

Economic Analysis of Death from Natural Disasters in Indonesia 1971-2012

Deni Kusumawardani^a*, Yessi Rahmawati^b, ^a,b,Faculty of Economics and Business, Universitas Airlangga, Email: ^a*deniku@feb.unair.ac.id

Factors Affecting the Demand for Formal Financial Services Usage in Indonesia

Agus Purnomo^a, Wisnu Wibowo^b*, ^a,bUniversitas Airlangga, Surabaya-Indonesia, Email: ^b*wisnuwibowo@feb.unair.ac.id  ,wisnuwibowo.febua@gmail.com

The Effects of Earnings Opacity and Tax Avoidance on Corporate Value

Sabrina Amalia^a, Soegeng Soetedjo^b*, Noorlailie Suwarno^c, ^a,b,cFaculty of Economics and Business, Universitas Airlangga, Surabaya, Email: ^b*soegeng-sutejo@feb.unair.ac.id

Study of Subjective Welfare  in Indonesia in Societal Domains and Globally

Rachma Fitria Ramadhan^a, Dyah Wulan Sari^b*

Department of Economics, Faculty of Economy and Business, Universitas Airlangga, Surabaya, Indonesia Email: ^b*dyah-wulansari@feb.unair.ac.id

The Professions and Crafts of Scholars in Damascus during the Rule of Burid and Zangid Dynasties (497-569 AH/1103-1173 AD)

Athal Ibrahim Hussein^a, ^aDepartment of History, College of Education for Humanities, Kirkuk University, Kirkuk, Iraq, E-mail: ^aAdhal.ibr@uokirkuk.edu.iq

The Development of an Online Job Marketing Information System: A Case Study of Accounting Graduates

Yoseph Leonardo Gunawan^a*, Debby Ratna Daniel^b*, ^a,bFaculty of Economy and Business, Universitas Airlangga, Surabaya, Email: ^b*debby-r-d@feb.unair.ac.id

Does Human Capital play an important role in the Telecom Sector of Pakistan

Dr. Adnan Ahmad¹, Adnan Ahmad², Ijaz Ali Shah³, Jehangir Khan Khattak⁴, Daud Rehman⁵, [1]Associate Professor, Institute of Business Studies and Leadership (IBL), Abdul Wali Khan University Mardan:  ^2,3,4,5PhD Scholar, IBL, Abdul Wali Khan University Mardan, Email:  ¹adnankhattak@awkum.edu.pk, ²ahmadadnan3215@gmail.com, ³shah_ijazali@yahoo.com,   ⁴jahan_kkj@yahoo.com, ⁵daudrehman143@gmail.com