The Impact of Organisational Commitment on the Relationship between Motivation and Turnover Intention in the Public Sector

Khoa T. Trana, Phuong V. Nguyenb, Thang Dai Nguyenc, Uyen Nu Hoang Tond, a,b,c,dCenter for Public Administration, International University, Vietnam National University Ho Chi Minh City, Vietnam, Email: attkhoa@hcmiu.edu.vn">ttkhoa@hcmiu.edu.vn,  bnvphuong@hcmiu.edu.vn">nvphuong@hcmiu.edu.vn,  cnguyendaithangbatri@gmail.com">nguyendaithangbatri@gmail.com,  dhoanguyen0699@gmail.com">hoanguyen0699@gmail.com

Turnover intentions, which eventually lead to actual employees’ turnover, negatively influence the performance and growth of organisations. This research aims to examine the effects of public service motivation (PSM) in reducing turnover intentions throughout mediating factors, including job satisfaction, organisational commitment and burnout, particularly in the public sector. Based on data collected from a sample of 492 respondents, who are employees working in public organisations in the Ben Tre Province of Vietnam, the study uses the Partial Least Squares Structural Equation Modelling approach to test the hypotheses in the research model. The findings indicate that there is no direct effect of PSM on the turnover intentions of public employees. Noticeably, although PSM boosts workers’ satisfaction, this satisfaction does not significantly reduce people’s intentions to leave. In addition, in spite of the fact that having a high level of PSM does not reduce burnout, turnover intentions rise as the level of burnout gets higher. However, the data analyses also reveal the strong mediating effects of organisational commitment on employees’ turnover intentions. The implications of the study, meaningful recommendations for the local government, and limitations for further research are also discussed in detail. Pages 1 to 25



Ownership Structure and Islamic Corporate Social Responsibility Disclosure: Empirical Evidence from the Shari’ah Compliant Companies in Malaysia

Syahiza Arsada, Roshima Saidb, Haslinda Yusoffc, Rahayati Ahmadd, a,dAccounting Department, Kulliyyah Muamalat and Management Sciences, Universiti Islam Antarabangsa Sultan Abdul Halim Mu’adzam Shah, 09300 Kuala Ketil, Kedah, Malaysia, bAccounting Department, Faculty of Accountancy, Universiti Teknologi MARA, 08400 Merbok, Sungai Petani, Kedah, Malaysia, cAccounting Department, Faculty of Accountancy, Universiti Teknologi MARA, 40450 Shah Alam, Selangor, Malaysia, Email: a*syahiza.arsad@unishams.edu.my">syahiza.arsad@unishams.edu.my

The paper attempts to examine the effect of ownership structure on the Islamic corporate social responsibility (i-CSR) disclosure for Shari’ah Compliant Companies (ShCCs) in Malaysia. The Islamic corporate social responsibility (i-CSR) disclosure incorporated the five values of Maqasid Shari’ah and Maslahah. The content analysis was used to extract the i-CSR disclosure items from the ShCCs’ annual reports. The sample of 1,122 annual reports of 187 ShCCs from 2018 until 2013 was used. The data was analysed using STATA, and the robust standard error of the panel corrected of standard errors (PCSEs) was used to examine the relationship between i-CSR disclosure and the ownership structure. Namely, foreign ownership (FO), government ownership (GO) and Muslim director ownership (MDO) after statistical control by firm size (proxy by total assets) and profitability (proxy by return on assets, net profit margin and return on equity). The result, based on the PCSEs, indicated that government ownership is positively and significantly correlated with the level of i-CSR disclosure. In contrast, foreign ownership and Muslim director ownership are negatively correlated with i-CSR disclosure. The finding implies the presence of a higher government ownership is able to enhance fulfilling the reporting principles of full disclosure and transparency. Pages 26 to 42



 Whistleblower Dilemma: Individual and Situational Factors in Whistleblowing Intention

Muhamad Naufala, Alfira Sofiab,  Ida Farida Adi Prawirac, R. Nelly Nur Apandid, a,b,c,dAccounting, Universitas Pendidikan Indonesia, Bandung, West Java, 40154, Indonesia, Email: a*mnaufal30.mn@gmail.com">mnaufal30.mn@gmail.com

This study aims to understand how individual and situational factors can influence the psychological condition of employees, which can affect the decision in conducting whistleblowing. This type of research is descriptive qualitative. The subjects of this study were the senior year students in the City of Bandung, Indonesia, who were undergoing an internship process. The sample collection technique used was purposive sampling. This research found that employees seek materiality and advantages by whistleblowing. Even though their whistleblowing output is not a success and has consequences, they believe that they did the right thing by whistleblowing because of their moral responsibility. With this research, companies can obtain a new perspective in preparing a whistleblowing system, culture, and atmosphere that is better for whistleblowers, so that the company they live in will be more protected from possible frauds. This study has limitations on the theory used in looking at aspects that affect individuals in conducting whistleblowing. This research can be developed by looking at other elements that are also related to determining an individual’s intention in whistleblowing. Furthermore, different participants in the study would provide the possibility of different answers to this study. Pages 43 to 60



Internal Control System and Tax Compliance: An Empirical Analysis

Ida Farida Adi Prawiraa, Hanifa Zulhaimib, Widya Indriyanic, Muhamad Naufald, a,bDepartment of Accounting, Faculty of Economy and Business Education, c,dStudent of Accounting Department, Faculty of Economy and Business Education, Email: a*ida.farida@upi.edu">ida.farida@upi.edu

The Government Treasurer plays an important role in fulfilling the tax obligations of a government agency. However, this role must also support an adequate internal control system. This study determines the relationship between the internal control system and the tax compliance of the Government Treasurer in Indonesia. This research is an analytic study using an internal auditor and treasurer of 11 Legal Entity Universities as respondents to examine the perceived tax compliance in Indonesia’s government. The results showed that an internal control system has no relationship with tax compliance. This result is contrary to the Committee of Sponsoring Organizations’ Theory (1992), which states that a good internal control system will affect the compliance of its employees. Rather than focussing only on the importance of the rational and analytical deliberation of an internal control system in influencing their tax compliance, the current paper shows that strategic responses establish the basis for understanding taxpayers’ compliance. Our respondents are treasurers who work at a Legal Entity University who have different governance from other university types, so this research can be considered to have more value than previous research. Pages 61 to 74



Assessment of Organisation Satisfaction with the Electronic Tax System in Vietnam

Khoa T. Trana, Phuong V. Nguyenb, Yen Thi Nguyenc, Nhan Hanh Dod, a,b,c,dCenter for Public Administration, International University - Vietnam National University Ho Chi Minh City, Ho Chi Minh City, 700000, Vietnam, Email: attkhoa@hcmiu.edu.vn">ttkhoa@hcmiu.edu.vn,  bnvphuong@hcmiu.edu.vn">nvphuong@hcmiu.edu.vn,  cnguyenthiyen0714@gmail.com">nguyenthiyen0714@gmail.com,  dkynz.hanhnhan@gmail.com">kynz.hanhnhan@gmail.com

This study aims to investigate organisation satisfaction with the electronic tax (e-tax) system. By using the partial least squares structural equation modelling method to analyse a data survey of 230 small and medium enterprises, the findings illustrate that the service quality of the e-tax system has no impact on both organisation satisfaction and organisation complaints. In comparison, information quality has a direct effect on organisation satisfaction, and organisation expectation has a significant impact on both organisation complaints and organisation satisfaction. The results provide some recommendations for improving the e-tax system. Pages 75 to 97



Does Leverage Matter to Market Spread ?

Mohammed Hariri bin Bakria,  Ngau Duo Sengb, Mohamad Idham Md Razakc, Shahsuzan Zakariad, a,bFaculty of Technology Management and Technopreneurship, Universiti Teknikal Malaysia Melaka 76100, Hang Tuah Jaya,76100 Durian Tunggal, Melaka,Malaysia, cFaculty of Business and Management Universiti Teknologi MARA 78000 Alor Gajah Melaka Malaysia, dFaculty of Business and Management Universiti Teknologi MARA, UiTM Cawangan Kelantan, Bukit Ilmu, 18500, Machang, Kelantan,

Securitization includes the transfer of illiquid resources to investors where such exchange is supported by the issuance of obligation securities called Asset-Backed Debt Securities (ABS) through a Special Purpose Vehicle (SPV). The under-utilisation of bonds or the absence of enhancement of the firm credit portfolio resulted in financial difficulties being faced by companies during the financial crisis in 1997. The fundamental focus in this investigation is on the determinants of primary market spread on RMBS, CMBS and ABS, and this study intends to inspect 12 years of information, from 2004 to 2016. Past examinations have left gaps in this area of research. The research objectives are the investigation of the determinants that incorporate domestic macroeconomic variables. The exploration will adopt a quantitative technique in investigating the information gathered, which is focused on pools Ordinary Least Square (OLS) and panel data. Regarding the primary market spread in Malaysia, factors such as debt to equity showed significance in the primary market spread in the control models, and originators may want to  consider this economic issue before issuing securitized products. Pages 98 to 109



Asian E-Commerce Engages Global Trade Openness: The Role of Information and Communications Technology, Social, and Security Indicators

Ika Yuni Wulansaria*, Novia Budi Parwantob, a,bStatistics Department, Politeknik Statistika STIS, East Jakarta, DKI Jakarta, 13330, Indonesia, Email: a*ikayuni@stis.ac.id">ikayuni@stis.ac.id

E-commerce, as part of the digital economy, opens an opportunity to increase trade openness and economic growth. Asian e-commerce grows up fast recently, engaging global trade openness. Significant issues on boosting trade openness are lack of trust of social and security, and lack of access to ICT. This research aims to analyze the role of ICT, social and security indicators on trade openness among Asian countries. We used social and security indicators such as interpersonal safety and trust, quality of life, and crime. Meanwhile, ICT indicators used are secure internet servers, fixed telephone subscriptions, fixed broadband subscriptions, and mobile-cellular subscriptions. Panel data analysis is carried using series from 2012 to 2017 among 17 Asian countries. Asian countries experienced rapid trade openness growth since 2016, dominated by Hongkong and Singapore. Fixed telephone subscriptions and fixed broadband subscription have a positive and significant impact on trade openness. This is  because, in 17 Asian countries which are dominated by emerging countries, the use of fixed telephone and fixed broadband is the main focus. Crime also has a significant impact to trade openness. Interpersonal safety and trust, as well as quality of life indicator, have a positive sign. However, both of these variables are statistically not significant. Pages 110 to 136



 Determinants Contributing to the Primary Market Spread of Securitization in Malaysia

Ngau Duo Senga, Mohammed Hariri bin Bakrib, Samer Ali Al Shamic, Baharom Abdul Hamidd, Nurazilah Zainale, a,b,cFaculty of Technology Management and Technopreneurship, Universiti Teknikal Malaysia Melaka 76100, Hang Tuah Jaya,76100 Durian Tunggal, Melaka,Malaysia, dSchool of Graduate and Professional Studies, International Centre for Education in Islamic Finance (INCEIF), Kuala Lumpur, eFaculty Of Business Management, Universiti Teknologi MARA (UiTM) Cawangan Negeri Sembilan, Kampus Seremban Persiaran Seremban Tiga/1, Seremban 3, 70300 Seremban, Negeri Sembilan,

During the year 1997, the Asian financial crisis disclosed the inherent weaknesses of the financial market in Asia. Organisations had  an over-dependence to the banks as the primary sources of fund is one of the reasons why companies  faced difficulty during the financial crisis. One of the factors that contributed to the financial crisis was that organizations failed to diversify their financing structure. It is to be noted that when organisations want to source for funds, they can either issue stocks, bonds or finance from banks locally or globally. Source capital from equity and borrowing through debt is considered difficult, expensive and will distort the financial leverage of the company. The development of securitization allows the organization to smooth up their cash flow by converting the illiquid assets into a liquid asset through a special purpose vehicle (SPV). SPV is a legally separated entity from the company or the holder of the assets. SPV can take the forms of either a trust, corporation or partnership set up just for the purchasing of the originator’s assets. There are many literature pieces of research that regard the factors that contribute to the pricing of corporate bonds but there are  few empirical studies on the determinants on securitization in Malaysia. In view of the increases of awareness of securitization, this paper intends to investigate the determinants contribute to the primary market spread of securitization in Malaysia.  The primary market rate is the initial or first-time offer rate by the originator and issued by the SPV. The rate offered by the SPV is based on the underlying lease payment form the originator collection. This research applied regression analysis for the period from 2004 to 2014. The regression results show that three variables have negative and one positive relationship with the primary market spread. Thus, it can conclude that selective variables can act as an important influence to the primary market spread in helping the originators setting the competitive prices in securitization. Pages 137 to 148



Analysing the Role of Information and Communication Technology on Asia’s Economic Development: Comparing Lower-Middle, Upper-Middle, and High-Income Asian Countries

Novia Budi Parwantoa*,Ika Yuni Wulansarib, a,bStatistics Department, Politeknik Statistika STIS, East Jakarta, DKI Jakarta, 13330, Indonesia, Email: a*noviabudi@stis.ac.id">noviabudi@stis.ac.id

Nowadays, it cannot be denied that the world economy development is inseparable from the influence of information and communication technology (ICT), Asia is no exception. ICT can improve lives in many other ways, such as through education, skills development, new service creation, innovation, and automation, which in turn can improve economic development. This study aims to analyse the relationship between ICT and economic development in Asian countries based on the standard production function, specifically to test whether ICT has a different impact on the type of economies levels, namely: lower-middle, upper-middle, and high-income countries in Asia. This study uses data from 35 Asian countries in 2010-2018. By applying panel data analysis, this study provides commendable evidence that ICT can significantly contribute to economic development. Of the three income groups, the biggest role of ICT is in the lower-middle-income group. The smallest role of ICT is in the high-income group, where ICT only contributes to the economic growth of less than 15 per cent. It is important for the leaders of Asian countries to learn and adapt the knowledge of ICT through transfer technology programme from high-income countries to lower-middle-income countries to boost economic growth. Pages 149 to 177



Is Pre-Eminence in Financial Performance Attributable to the Innovative Ideas of the CEO? (An Evidence from PSX 100 Listed Companies)

Sanam Aziza, Kashif Arifb, aFaculty of Management and Social Sciences, Mohammad Ali Jinnah University Karachi, Pakistan, bShaheed Zulfikar Ali Bhutto Institute of Science and Technology (SZABIST), Pakistan,

The Stock Exchange of a country plays an indispensable role in economic development. For the non-satisfactory performance of stock exchange, the external indicators cannot always be the point of critique. However, the lapse may occur in the internal performance of the organization as well which often goes unnoticed. This study is based on such relevant concept which aims at studying the performance of top management such as a CEO in an organization by introducing the factor of innovation with the proxy of patent applications. Based on panel data, the sample consists of different companies of sectors listed in the Pakistan Stock Exchange for three years (2015-2017) time period. The literature leads to the development of models and framework for the study. The study is quantitative in nature, data being collected from financial statements and different websites which is analyzed through multiple statistical tools such as correlation and regression. This study is a prospect for developing countries, especially Pakistan, where innovation prevails at the initial stage where the developed countries have advanced level ahead, as evident from the studies conducted in such countries. The results did not prove significant due to limited availability and accessibility of data in Pakistan, nevertheless, there is a large scope for future research in this topic. Pages 178 to 197



The Influence of Individual Factors on Whistleblowing Intention: The Perspective of Future Internal Auditors

Noridayu Abdullah Sania*,  Abdullah Sallehuddin Abdullah Salimb, Nirmala Devi a/p Mohanadasc, Kausar Yaakupd, Hartini Azmane, aFaculty of Business, Multimedia University, 75450 Melaka, Malaysia, bFaculty of Management, Multimedia University, 63100 Cyberjaya, Selangor, Malaysia, c,dFaculty of Business, Multimedia University, 75450 Melaka, Malaysia, eFaculty of Technology Management and Technopreneurship, UTeM, 76100 Melaka, Malaysia, Email: a*noridayu.sani@mmu.edu.my">noridayu.sani@mmu.edu.my

This study calls to answer the complexity of whistleblowing issue that has proven by an inconclusive whistleblowing model for internal auditors through the validation of the model that comprises the antecedents based on individual factors. This study aims to validate the influence of individual factors on whistleblowing intention among future internal auditors. Three influencing factors were addressed in this study that includes self-efficacy, empathy and psychological safety. A self-administered questionnaire was distributed to 193 accounting degree graduates and data analyzing was made using SmartPLS software. The result of this study reveals that self-efficacy and empathy played a significant role in influencing the whistleblowing intention. Hence, psychological safety was not a significant influencing factor of whistleblowing intention. The contributions of the study from the theoretical and practical implications were discussed. Finally, this study also provides suggestions for future  research. Pages 198 to 217



 The Determinants of Income Inequality in Nigeria: An Autoregressive Distributive Lag Approach

Garba Mohammed Guzaa*, Suryati Ishakb,  Yasmin Banic, Ali Madina Dankumod, aDepartment of General Studies, Mai Idriss Alooma Polytechnic Geidam, P.M.B 1020, Yobe  State, Nigeria, b,cFaculty of Economics and Management, Universiti Putra Malaysia, 43400 Serdang, Malaysia, dDepartment of Economics and Development Studies, Federal University of Kashere, P.M.B 0182, Gombe State, Nigeria, Email: a*garbamuhammadguza@yahoo.com">garbamuhammadguza@yahoo.com

This study investigates the determinants of income inequality in Nigeria by conducting an empirical analysis of some selected variables using Autoregressive Distributed Lag (ARDL) bounds approach for the period 1990 to 2016. The findings show evidence of co-integration between income inequality and its determinants in Nigeria. It also indicated that the Gini coefficient is relatively high in Nigeria, showing a high level of income inequality in the country. Furthermore, the critical determinants of income inequality as revealed by the study are economic growth, education level and real GDP per capita in Nigeria. The study recommends policies that will be geared toward equity and equality. Pages 218 to 234



Effectiveness of Capital Controls to Reduce Short Term Flows

Chokri Zehria*, Gaafar Mohamed Abdelkarimb, aAssistant professor of Economics; Prince Sattam bin Abdulaziz University; College of Sciences and Humanities in Al-Sulail, Department of Business Administration, bAssociate Professor of Business Administration, Prince Sattam bin Abdulaziz University, College of Sciences and Humanities in Al-Sulail; Department of Business Administration – KSA, Email: a*c.alzhari@psau.edu.sa">c.alzhari@psau.edu.sa

We explore the conditions under which capital controls can be effective to reduce short term flows. In a recent study, Magud, Reinhart and Rogoff, 2018, present a model in which this effectiveness is dependent on the elasticity of short-term capital on total capital flows.  We verify  the model propositions empirically by computing these elasticities and monitoring of the variation of short-term flows for countries experienced with control. The application of this elasticity approach to the emergent countries of South Asia and Latin America allow confirming the model propositions, and these elasticities are determinants for effective restrictions policies. Pages 235 to 262



The Effect of Digital Business Adoption and Organisational Innovation on the Performance of Small and Medium Enterprises

David Tjahjanaa*, Bahtiar S. Abbasb,  Nugroho Juli Setiadic, Wibowo Kosasihd, a,b,c,dBusiness School, Bina Nusantara University, Email: a*david.tjahjana@gmail.com">david.tjahjana@gmail.com

In this preliminary descriptive study, the authors highlight a problem occurring in Indonesia. They reveal that Indonesia's "Digital Islands" are the largest internet user-base in the Southeast Asian region (150 million internet users in 2018), generate the largest internet economy ($27 billion in the year 2018) and operate the fastest-growing internet economy in Southeast Asia. However, the use of E-commerce itself in the sector of small and medium enterprises (SMEs) in Indonesia is still only between 9-15 %. The objective of this review is to establish a theoretical model that links digital business adoption, organizational innovation, frugal innovation type, and firm performance. A systematic literature review (SLR) is the method used for the critical review. The critical result of the review is used as the basis for the development of the concept. More than 864,000 publications released between 2014 and 2019 were screened using the keywords: digital business adoption, e-business adoption, e-commerce adoption, type of innovation, frugal innovation, organisational innovation, and firm performance. Eventually, for this study, 23 journals were included. Based on the analysis, the conceptual model has four possible connections: (1) The positive relationship between digital business adoption and SME  achievements; (2) the good relationship between the adoption of digital businesses and organisational innovation; (3) the positive direct impacts of organizational innovations on company performance; and (4) a positive relationship exists between digital business adoption and frugal innovation type and organizational innovation. This study contributes a  conceptual framework that digital business adoption, frugal innovation type, and organisational innovation might have important roles in the performance of SMEs. Pages 263 to 274



Enablers of Innovation Performance among Malaysian SMEs in Industrial Revolution 4.0

Shan Shan Teha, Daisy Mui Hung Keeb, a,bSchool of Management, Universiti Sains Malaysia, 11800 Penang, Malaysia, Email: ashann_teh@hotmail.com">shann_teh@hotmail.com,  bdaisy@usm.my">daisy@usm.my

Innovation is a concept that has received much attention in recent years. Innovation is one of the critical factors for organisational success and competitiveness. In Malaysia, innovative behaviour is still at the infancy stage, especially among SMEs. The innovation rate in Malaysia is also not reaching full potential yet. Although industrial revolution 4.0 is gaining popularity, SMEs remain relatively unaware of the importance of innovation. Therefore, a quantitative study will be conducted among Malaysian SMEs on how to improve innovation performance. The social media and entrepreneurial orientation are the enablers of innovation performance proposed in the present study. Social media is a tool used to interact with customers to acquire useful information in the development stage. Moreover, with the entrepreneurial orientation possessed by the organisation, it can lead the organisation toward innovation. Besides the two enablers of innovation performance, open innovation is also proposed as a mediator. Open innovation allows the organisation to explore outside knowledge and exploit internal resources to stay competitive. As such, open innovation is mediating social media and entrepreneurial orientation toward a better innovation performance among Malaysian SMEs in the era of industrial revolution 4.0. The present study also added knowledge to the theory of the knowledge-based view. Pages 275 to 289



Do Accreditation, Brand Equity and Loyalty Affect Small Medium Enterprise Performance?

Azizi Ahmada*, Norazah Mohd Sukib, a,bOthman Yeop Abdullah Graduate School of Business, Universiti Utara Malaysia, Email: a*aazizi@sirim.my

The Malaysian government has placed serious attention on Small Medium Enterprises (SMEs) development by outlining relevant policies, incentives and continuously strengthening the framework that addresses their developmental needs. Consequently, this conceptual paper aims to study the discovery of the essentials of accreditation, brand equity, loyalty, and SME performance. This study is vital to SME development, especially to the entrepreneur or owner of the business entity, and acts as guidance for them to analyze and benchmark themselves in terms of market positioning and their global market readiness. Prior the components of key performance measurement technique for SMEs were the focus from the financial aspect of revenue and profit and loss as determined in the literature review. Thus, this research advanced existing understanding regarding the essential of accreditation, brand equity, loyalty, and SME performance. This extends beyond SME performance in the Malaysian context. Future research is also recommended. Pages 290 to 298



Effect of Leadership Style, Workload and Job Insecurity on Turnover Intention

Sri Langgeng Ratnasaria, Linayati Lestarib, a,bUniversitas Riau Kepulauan, Email: a*sarisucahyo@yahoo.com">sarisucahyo@yahoo.com

High employee turnover is one of the problems faced by the organization. Therefore organisations must find out the cause and find the best solution so that employee turnover is lower. This is because high employee turnover can cause a decrease in organizational performance. The purpose of this study was to determine the effect of workload and job security on turnover intention. This type of research is a quantitative descriptive study with data collection techniques using a questionnaire. The study population was 123 people with a sample of 55 employees. The sampling technique uses the Slovin formula. The results of hypothesis testing indicate that the Workload has a significant effect on turnover intention. Job Insecurity has a significant effect on turnover intention, Workload and Job Insecurity have a significant effect on Turnover Intention. Pages 299 to 313



The Impact of Digital Economy on the Characteristics of Employment in Indonesia 2018

Anugerah Karta Monikaa*, Novia Budi Parwantob, Nasrudinc, Neli Agustinad, Mohammad Dokhie, a,b,c,d,ePoliteknik Statistika STIS, Jakarta, Indonesia, Email: a*ak.monika@stis.ac.id">ak.monika@stis.ac.id

Digital technology has fundamentally changed how people and businesses work together. The changes also affect how workers do their job and make job shifting. Digital technology can give rise to new types of jobs or eliminate existing jobs. The mastery of Information and Communication Technologies (ICT) by labour force is fundamental to changing job characteristics in Indonesia. This paper aims to explain the characteristics of jobs in Indonesia, where workers use the internet to do their jobs. The variables studied to explain the characteristics of jobs are gender, disability, education, status (employee or entrepreneur), and length of work. The analytical method used in this study is quadrant and regression analysis. Indonesia labour force survey 2018 is applied to make the analysis. The data showed that the digital economy has an impact on the characteristics of employment are education and length of work. Pages 314 to 330



The Relationship between Project Management Performance and Stakeholder Satisfaction in Vietnam: Perspectives from the Construction Industry

Phuong V. Nguyena, Thuan Duc Buib, Huynh Thi Sa Doc, a,cCenter for Public Administration, International University, Vietnam National University Ho Chi Minh City, Ho Chi Minh City, 700000, Vietnam, bCFVG, Economics University Ho Chi Minh City, Ho Chi Minh City, 700000, Vietnam, Email: anvphuong@hcmiu.edu.vn">nvphuong@hcmiu.edu.vn,  bthuan.manu@gmail.com">thuan.manu@gmail.com,  csahuynhdo98@gmail.com">sahuynhdo98@gmail.com

This study examines the effects of project management performance and project integration management on stakeholders’ satisfaction in the construction sector in Vietnam. Using the Partial least square-structural equation modelling method to analyse data collected from 157 respondents, the findings indicate that project management performance has a significant impact on stakeholders’ satisfaction. Moreover, both project manager leadership competency and project integration management are associated with project management performance. The research findings contribute to the theoretical literature in project management of the construction industry and provide recommendations with managerial implications. Pages 331 to 352



 Effect of Marketing Innovation on Performance of Small and Medium Enterprises in Nigeria

Umar Garba Adamua, Siti Rahayu Hussinb, Noor Azlin Ismailc, aPotiskum Yobe State Nigeria, b,cDepartments of Marketing and Management Universiti Putra Malaysia, Faculty of Economics and Management, Email: agarbaumar2005@gmail.com">garbaumar2005@gmail.com,  brahayuhussin@gmail.com">rahayuhussin@gmail.com,  cazlin_is@upm.edu.my">azlin_is@upm.edu.my

One of the most common issues faced by small-medium enterprises is a poor marketing strategy. Absences of an effective marketing plan, resources and strategies have been reported to be among the weakness  for small and medium businesses worldwide. This study was carried out to determine the effect of marketing innovation on the performance of SMEs. Specifically, the study investigated the relationship between innovative products, pricing, promotion and distribution strategies with efficiency of small businesses. 203 small and medium enterprises from the furniture business were designated as a sample for the research. 198 usable questionnaires were analysed. Multiple regressions were employed as tools of analysis in determining the link between the innovative marketing strategies and firm efficiency. Outcomes indicate that Marketing innovation strategies positively impact on small medium enterprises efficiency. The paper concluded that based on the positive effect of marketing innovation on many firms, SMEs should strive toward adopting it in their lines of business operations. At the same time, more work should investigate other aspect of innovative marketing in order to provide in depth knowledge of innovative marketing strategies and tactics that could lead to better performance of the small medium enterprise. Pages 353 to 370



How the Quality of Technology-Enabled Payment and Information Search Systems Affects Customer Loyalty - The case in Indonesian Universal Health Coverage

Diena Dwidienawatia*, Mts Ariefb, Sri Bramantoro Abdinagoroc, Dyah Gandasarid, a,b,cBina Nusantara University (BINUS), Indonesia, dPoliteknik Pembangunan Pertanian Bogor (Polbangtan Bogor), Indonesia, Email: a*diena.tjiptadi@gmail.com">diena.tjiptadi@gmail.com

Computer systems have been proven to improve the performance of the organization.  The influence of information technology (IT) also has impacted the way firms do business, not only improving process efficiency, but also data analyses, decision-making, customer acquisition and retention which lead to the improvement of organization sustainability.  However, the implementation of new technology is not easy.  Various studies have shown failure in the technology implementation. Based on Technology Acceptance Model (TAM), the quality of the system, which consists of perceived usefulness (POU) and perceived ease of use (PEOU), has been understood to influence customer satisfaction.  However, there are still few studies that link system quality and customer loyalty. This study aimed to see the influence of system quality on customer loyalty. Using a descriptive quantitative method, this study was conducted on BPJS Kesehatan (Universal Health Coverage Program in Indonesia) members at 19 public and private hospitals in nine cities in Java, Indonesia. A six-point Likert scale questionnaire was designed and distributed. Four hundred and six samples collected were eligible for analysis using descriptive analysis and structural equation modelling with LISREL. The results show there is a positive relationship between system quality and customer loyalty.  This study strengthens the body of evidence which showed the influence of POU and PEOU on customer loyalty. Pages 371 to 380



The Impact of Perceived Job Security on the Relationship between High Performance Human Resource Practices and Employee Performance in the Banking Sector in Pakistan

Muhammad Umair Anwara, Mohamad Shah Bin Kassimb, Ebi Shahrin bin Suleimanc, a,b,cAzman Hashim International Business School, Universiti Teknologi Malaysia, Skudai, Johor Bahru, Johor-81300, Malaysia,

This research apex the study of antecedent variables of high-performance human resource practices (HRP) with employee performance and to examine the mediating tool of perceived job security effects of the employees at the banking sector in Pakistan. Human resource practices (HRP) definitely exist with employee outcomes. In this research data was  collected from the employees of the banking sector in Pakistan through questionnaires. 270 questionnaires were circulated among the employees but 180 questionnaires were returned with a response rate at 66 %. Regression analysis used to observe whether perceived job security mediated the correlation between high performance (HRP) and employee performance. This study found that high performance (HRP) have a positive relationship with employee performance. The study also found that perceived job security significantly mediated influence on high performance (HRP) and also on employee performance. In the findings of this study, it is suggested for the banking sector in Pakistan management to adopt high performance (HRP) on employees through perceived job security to get the best performance outcomes. Pages 381 to 398



Political Marketing Factors Affecting Consumers

Marina Wamiliaa*, Jono M. Munandarb, Ujang Sumarwanc, a,b,cMaster Management Program Student, IPB University, Bogor, Indonesia, 16680, Dramaga, Email: a*marinawamilia@gmail.com">marinawamilia@gmail.com

The purpose of this study is to identify the factors that influence consumer perceptions in Java Island regarding the situation of the presidential election in 2019. Candidates conducted a political marketing approach by researching to understand the knowledge of consumers. The data retrieval method is a quota sampling technique. Data was collected using an online questionnaire with the object of respondents are Indonesian citizens, domiciled in Java island, and have voting rights in presidential election 2019. Independent variables to be researched are consumer perceptions based on the product, price, distribution, promotion, leadership, emotional relations, mass media, reference group, a political issue, agricultural orientation, positioning and the decision to choose electronic Customer Relationship Management approach (pre-purchase aspect and at-purchase aspect). The dependent variables to be researched are a candidate to be selected. The processing and analysis of data use logistic regression analysis with SPSS (Statistical Package for the Social Sciences) version 23. Statistical test results show that consumer perception based on price, leadership, agricultural orientation, positioning, and the decision to choose the electronic Customer Relationship Management approach (pre-purchase aspect and at-purchase aspect) significant effect on the selected candidate. Pages 399 to 419



Culture’s Influence on Tax Non-Compliance Among Small and Medium Sized Enterprise Owners in Malaysia

Nor Zuhairatun Md Radzia, aKulliyyah of Muamalat and Management Sciences, Universiti Islam Antarabangsa Sultan Abdul Halim Mu’adzam Shah, 09300 Kuala Ketil, Kedah, Malaysia, Email: anorzuhairatun@unishams.edu.my">norzuhairatun@unishams.edu.my

The recognition of SMEs as the Malaysian backbone is undoubtedly due to their prominence in generating income for Malaysia. However, little has been focused on in terms of culture influence in determining non-compliance behaviour in tax studies. In a multicultural society with different cultures, beliefs and values, it is important to examine cultural influence on tax non-compliance. Therefore, this study attempts to examine cultural influence on intentional tax non-compliance by using the framework of Hofstede’s Cultural Dimensions Theory as basis of the study. The survey has collected data from 248 usable SME owners from the northern region of Peninsular Malaysia. Findings reveal that power distance, individualism, masculinity, uncertainty avoidance and long-term orientation are significantly related to intentional tax non-compliance. Suggestions for policy makers and future researchers are also highlighted. Pages 420 to 435



Thai Twitter Sentiment Analysis: Performance Monitoring of Politics in Thailand using Text Mining Techniques

Wirapong Chansanama*, Kulthida Tuamsukb, a,bInformation Sciences Department, Khon Kaen University, Khon Kaen, 40002, Thailand, Email: a*wirach@kku.ac.th">wirach@kku.ac.th

Social web-based life involves an enormous amount of data. It is utilised for correspondence reasons. Individuals can impart insights, thoughts, musings, feelings, emotions, proposals, and individual exercises. Twitter is a direct result of basic words. It communicates learned data. It is used by correspondents, well-known government officials, entertainers, and researchers. This legislative issue's theme is the principle issue in numerous nations. Twitter is a functioning site that has numerous devotees, and utilises strategy related tweets in the endeavour to speak with supporters. Estimation or conclusion examination has recently seemed one of the most investigated subjects in Natural Language Processing (NLP), chiefly for destinations like Twitter. This examination proposes a glossy web application in R programming language to act as a passage for the investigation of tweets that depict feelings in a short, focused arrangement. The target tweets incorporate brief feeling depictions and words that are not utilised in a fitting organisation or linguistic structure. There is no solid and usable work done on Thai Tweet assumption examination as a product of customer/web application devices. This examination is an early stage working up subsequent stages. Pages 436 to 452



Contributions of University Leaders to Obtaining Resources at the University of Buana Perjuangan (UBP) Karawang

Tarpan Suparmana*, Suyitno Muslimb, Robinson Situmorangc, Jhoni Lagun Siangd, a,b,cDepartement of Education Technology Universitas Negeri Jakarta, Jl. Rawamangun Muka Jakarta Timur 13220 Indonesia, dDepartment of education Mathemathic Universitas Bumi hijrah Maluku utara, Jl. Lintas Halmahera Sofifi, Maluku Utara, Indonesia, Email: a*tarsidu67@yahoo.co.id">tarsidu67@yahoo.co.id

This study aims to obtain empirical data, analyse, assess and recommend key and important things about input in the form of contributions from university leaders to obtaining university resources. These include: organisational structure, planning, SOP, facilities, human resources, and a budget that directly or indirectly contributes to the realisation of a learning organisation. This research uses a qualitative approach. Qualitative research emphasises in-depth data collection from several individuals or in a restricted environment (Cozby & Bates, 2012) where findings are not obtained through statistical procedures or other forms of calculation (Corbin & Strauss, 2008). This study uses the CIPP evaluation model, which is fully carried out with a qualitative approach. In certain aspects, a qualitative approach cannot always portray all phenomena of a leadership style in realising the learning organisation of UBP Karawang. The results showed that the leadership, in obtaining university resources, included organisational structure, planning, SOP, facilities, human resources, and a very large budget. All resources are mostly allocated for learning activities so that they directly or indirectly contribute to the realisation of learning organisations. Pages 453 to 475



Assessment of Industrial Internship Instruments for Students of Machine Engineering Education

Yohanis Rampoa*, Benyamin Lembong Tampangb, Djami Oliic, a,b,cDepartment of Electrical Engineering Education, Universitas Negeri Manado, Minahasa, PO Box. 95618 North Sulawesi, Indonesia, Email: a*yrampo524@gmail.com">yrampo524@gmail.com

Every student who is majoring in Mechanical Engineering Education (MEE) at the Faculty of Engineering, Manado State University has to study both theoretical and practical aspects. In the curriculum, students are required to follow the practice of the course and this entails that they must also engage in practical activities related to the industry. Practical activities need to demonstrate the competencies obtained by students while practicing in the industry. The research objective is to design instruments to measure student practical activities in the industry. In this study the research and development (R&D) method of the Borg & Gall model is used. The findings obtained in this study are: (1) the developed instrument products meet the validity requirements, (2) the instrument developed is very practical and can be effectively used to measure the practical activities of students majoring in MEE in the industry. Pages 476 to 485



Vendor Efficiency Evaluation regarding Product Delivery in Indonesian Logistic Service Providers

Indra Adiputraa, Dony Saputrab*, Toto Edrinal Sebayangc, Praditta Syifa Desvid, a,b,c,dManagement Department, Binus Business School Undergraduate Program, Bina Nusantara University, Jakarta, Indonesia, Email: b*dsaputra@binus.edu">dsaputra@binus.edu

The use of vendors is one solution to expand the area of delivery of goods, which has been done by most Indonesian logistic service providers (LSP). Periodic evaluations need to be completed to ensure the efficiency of vendors who have collaborated. The research approach used in this study is quantitative-exploratory, data is collected through reports of one well-known LSPs in Indonesia for 5 vendors, the official BPS  website and structured questionnaires. Data is processed using Data Envelopment Analysis (DEA) and Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS) methods. The results show that there are 4 vendors are running efficiently and 2 vendors are running inefficiently with 1 of the  vendors being   recommended  as best in delivering goods. Pages 486 to 496



Ownership Structure, Political Connection and Tax Avoidance

Resti Yulistia Ma*, Arie Frinola Minoviab, Andisonc, Popi Fauziatid, a,b,dAccounting Department, Bung Hatta University, Padang, West Sumatera, Indonesia, cAccounting Department, Trisakti University, Jakarta, Indonesia, Email: a*resti_yulistiam@yahoo.com">resti_yulistiam@yahoo.com

Issues surrounding the influence of ownership structure on tax avoidance need to be carefully examined . Employing the agency theory in relation to tax avoidance, this research examines the effect of ownership structures as measured by managerial ownership, foreign ownership, public ownership, institutional ownership and political connection with the company undertaking tax avoidance. This study examines  Indonesian companies listed on the Indonesian Stock Exchange between  2016-2018, which  were selected based on purposive sampling. The research reveals that foreign  and institutional ownership affect tax avoidance, while managerial ownership, public ownership, and political connections have no affect on tax avoidance. Surprisingly, testing  using separate observations which consist of  both connected and non-connected firms, found different results. For connected firms we found that only foreign ownership affects tax avoidance while for non-connected firms, we found that managerial ownership affects tax avoidance. Pages 497 to 512



Banking Intermediation, Asset Quality, Price Earning Ratio and Stock Prices and their Impact on Corporate Value - Study at the Regional Development Bank of West Java and Banten Provinces in Indonesia

Herry Achmad Buchorya, aSekolah Tinggi Ilmu Ekonomi Ekuitas, Jln. P.H.H. Mustopa No. 31 - 40124 Bandung - Indonesia, Email: aachmad_buchory@ekuitas.ac.id">achmad_buchory@ekuitas.ac.id

This research was conducted in order to determine the influence of Banking Intermediation, Assets Quality, Price Earning Ratio to Stock Prices and its impact on Corporate Value. The indicator of banking intermediation with Loans to Deposits Ratio (LDR), indicator of asset quality with Non-Performing Loan (NPL), stock price with closing price and corporate value measured by Price Book Value (PBV). The descriptive and verification methods with the quantitative approach will be used in this research. Secondary data sources are from the quarterly published financial statements of the Regional Development Banks of West Java and Banten Provinces for the period of 2012 – 2019 and multiple linear regression is used to analyse data. The study results  state that LDR and PER had a partially positive and significant influence, except NPL which had a negative and significant influence on stock prices. Simultaneously LDR, NPL, and PER significantly influence stock prices, while stock prices have a significant impact on PBV. Pages 513 to 527



Modelling the Impact of Employment Precariousness on Employee Performance Moderated by Self-Efficacy Traits

Hamad Atiah J Alsulamia, Zafir Khan Mohamed Makhbulb, a,bGraduate School of Business, University Kebangsaan Malaysia, Bangi, Malaysia, Email: azp03271@siswa.ukm.edu.my">zp03271@siswa.ukm.edu.my,  bzafir@ukm.edu.my">zafir@ukm.edu.my

Employment Precariousness is widely known as a significant factor contributing to employees’ lack of wellbeing. Several studies have investigated the link between the attitude and performance of employees and precarious employment within various work contexts and business domains. However, a knowledge gap with respect to the impact of precarious employment on employee attitudes, behaviours and performance remains a hot topic of interest, mainly with the moderating role of Self-Efficacy Traits. Scholars within the domain of precarious employment also reported a call for increased efforts and investigation due to severe contradictory and inconsistent research outcomes of earlier studies and due to the wide range of impacts and consequences of various forms of employment. Therefore, this paper presents an in-depth review of literature regarding precariousness in employment, and suggests a model through the integration of several relevant theories to investigate the impact of employment precariousness through six dimensions on employee satisfaction, organisational commitment, job involvement, perceived corporate support, behavioural intentions and performance. The model also enables  the investigation of  the moderating role of self-efficacy traits of employees through the link between employment precariousness, and employee behavioural intentions and performance. The proposed model is expected to provide crucial theoretical and explorative contributions and evidence to the literature about employee-related consequences of employment precariousness. The findings are expected to bring significant practical implications in human resources and methodological insights based on a verified comprehensive model about the link between precarious employment and employee performance. Pages 528 to 549



The Mediating Effect of the Internationalization Process on Knowledge Management and Export towards SMEs Export Performance

Dony Saputraa*, Edi Abdurachmanb,  Engkos Achmad Kuncoroc, Elidjend,  Melita Mulyanie, Winnie Sundjajf, a,c,d,e,fManagement Department, Binus Business School Undergraduate Program, Bina Nusantara University, Jakarta, Indonesia 11480, bManagement Department, BINUS Business School Doctor of Research in Management, Bina Nusantara University, Jakarta, Indonesia 11480, Email: a*dsaputra@binus.edu

The increase of the growth of export performance  followed by import performance in Indonesia and the growth of SME growth has been interesting to study. The growth of SMEs  has made little contribution to  Indonesia export value while their business orientation is ready to export in real data.  The purpose of this study is to analyse the mediating effect of the Internationalisation process on knowledge management and exports towards SMEs Export Performance. The research strategies used include the associative quantitative method where the data collection method consists of a survey  distributed to 154 Export-Oriented SMEs respondents while data analysis technique incorporates path analysis using double regression method. The results show that the internationalisation process has a mediating effect on knowledge management and the dynamic capabilities that affect SMEs export performance. Knowledge management and dynamic capabilities have a direct impact on SMEs export performance. The value of mediating effect is lower than its direct effect, showing that the internationalisation process enhances the effect of knowledge management and dynamic capabilities towards SMEs export performance. Pages 550 to 562



Does Entrepreneurial Knowledge Affect Self-Efficacy and Impact on Entrepreneurial Interest?

Rahyuniati Setiawana*, Nizar Alam Hamdanib,  Asri Solihatc,  Teten Muhamad Safril Mubarokd, Sukma Nugrahae, Galih Abdul Fatah Maulanif, Intan Permanag, a,b,c,d,e,f,gUniversitas Garut, Email: a*rahyu@uniga.ac.id">rahyu@uniga.ac.id

The problem examined in this study is the low interest of entrepreneurship students at one of Indonesia's tertiary institutions. Entrepreneurial knowledge and self-efficacy play important roles in influencing students’ entrepreneurial interest. The aim of this study is to determine the effect of entrepreneurial knowledge on self-efficacy and its impact on entrepreneurial interest. In this study, researchers used descriptive and verification methods. The sampling technique consists of probability sampling and data was collected by distributing online questionnaires. The data was analysed by using path analysis. The results show that entrepreneurial knowledge affects self-efficacy and has an impact on entrepreneurial interest, which  indicates that it is important for students to understand entrepreneurship and self-efficacy to increase their entrepreneurial interest. Pages 563 to 582



The Effects of Managing Innovation and Technological Adoption on Business Performance through Differentiation Strategy in Indonesia’s Construction  Industry

Siddik Siregara*, Harjanto Prabowob, Mohammad Hamsalc, Eddy Irsan Siregard, a,b,cBina Nusantara University, Jakarta, dMuhammadiyah Jakarta University, Jakarta, Email: a*siregarsiddik@yahoo.com">siregarsiddik@yahoo.com

The construction industry has an important role in improving a country’s  economy . In Indonesia, the construction industry has contributed more than ten percent of GDP during  the last five years, which is greater than Indonesia's economic growth that only constitutes  around 5% annually . However, large-scale construction companies are still producing low performance. The purpose of this study is to find out the effect of managing innovation and technological adoption on business performance through the strategy of differentiation in Indonesia’s construction  industry . The research methods include a descriptive method through scoring analysis and verification method by quantitative analysis. Focus Group Discussion was also conducted for validation of the questionnaire responses. The observation process used time horizon that has cross section/one shot nature in 2019. The research respondents were large-scale construction companies domicile in six provinces in Java Island, including  DKI Jakarta, East Java, Central Java, Banten, West Java and DI Yogyakarta, which were determined by proportional sampling of 90 companies. The order of sampling was taken from the largest company turnover in each province. Data was analysed by Partial Least Square (PLS) software. The result shows that managing innovation and technological adoption contribute to improving business performance through differentiation strategy. Pages 583 to 601



Impact of Social Media Advertisement on Consumer Purchase Intention with the Intermediary Effect of Brand Attitude

Sadaf Latifa*, Cemal Calicioglub, aAssistant Professor, The Institute of Management Sciences-PAKAIMS, Lahore, Pakistan, bAssoc. Prof. Dr. Cemal Calicioglu, Girne American University, TRNC, Email: a*sadaflatif@pakaims.edu.pk">sadaflatif@pakaims.edu.pk

Social media advertisement is the most effective means of advertising as Organisations can easily generate positive word of mouth . Social media advertisements impact on customer purchase intentions with a moderating role of brand attitude analysed through this research. The Perceptual and Rational Advertisement appeals in social media contexts as the explanatory variables, brand attitude with brand emotions and brand trust were selected as the moderating variables in this study. A sample of 250 was selected based on convenience base collection amongst  customers of fashion brands, banks and online shopping sites in Pakistan.  The results of the study indicate  that perceptual and rational advertisement have substantial influence on the brand attitude of  customers. Purchase intentions have a positive impact on  customers due to perceptual and rational advertisements. Brand attitude has significant intermediation in the relationship between customer purchase intentions and  social media marketing. The results substantiate the effects of  advertisement appeals as social media marketing increases with the mediation of  brand attitudes.  The overall results of the analysis present the relationship between direct social media advertisements and  purchase intentions under the moderating role of brand attitude.  Pages 602 to 619



A Look at Grit: A Study about  Malaysian Technical Instructors’ Performance Retention

Badaruddin Bin Ibrahima*, Nurul Haerani Binti Mohamadb, Azlihan Bin Abd Azizc,  Mahadi Bin Kadird, Zulisham Bin Abd Hamide, a,bFaculty of Technical & Vocational Education, Universiti Tun Hussein Onn Malaysia, Batu Pahat, Johor, Malaysia, c,d,eMajlis Amanah Rakyat (MARA), Kuala Lumpur, Email: a*badar@uthm.edu.my">badar@uthm.edu.my

The improvement of instructors' professionalism and quality should be prioritised to achieve Malaysia's Education Blueprint 2013-2025 goals. Most  previous studies suggest that teacher effectiveness and performance retention could be measured by the impact of instructors on student achievement, but none of the studies measure  instructors’ effectiveness and performance retention through grit, which can be an important factor in explaining  achievement and persistence in maintaining  expected quality of  instructors’ performance. This study investigates Malaysian Technical Instructors and the grit needed to stay in the field, especially in purifying  state aspirations. The purpose of this study is to describe the grittiness of technical instructors and determine if grit is associated with job performance retention based on age, education level and years of services. The data for this research was obtained through a structured questionnaire adapted from Grit-S survey and involved 88 technical instructors from the Malaysia Technical Institute under the Rural Development Ministry of Malaysia. The study findings identified the grit as the power of passion and perseverance not associated with long lasting job performance retention amongst Malaysian Technical Instructors. More broadly, this study provides a qualitative and dimensional understanding of the phenomena of grit as related to job performance retention. Pages 620 to 636



Life and Career Skills amongst Technical and Vocational Education and Training (TVET) Students

Nurhanim Saadah Abdullaha, Sri Sumarwatib, Mohd Ismail Abd Azizc, Azidah Abu Zidend, Nordin Abd Razake, Siti Afiat Jalilf, a,b,c,fUniversity Tun Hussein Onn Malaysia, Parit Raja 86400, Batu Pahat, Johor, Malaysia, d,eUniversity Sains Malaysia, Bukit Panchor 14300, Nibong Tebal, Pulau Pinang, Malaysia, Email: anurhanim@uthm.edu.my">nurhanim@uthm.edu.my,  b*sri_fatoni78@yahoo.com">sri_fatoni78@yahoo.com

Unemployment is one of the problems faced by many countries. A gap between the skills required by employers and possessed by graduates is one of the factors affecting unemployment. In such situations, it is important to investigate whether life and career skills are embedded by higher education institutions, especially regarding technical and vocational education since they provide a semi-skilled and skilled workforce to compete in the global labour market. This study aims to investigate  differences between life and career skills amongst technical and vocational education and training (TVET) students in various  departments in Malaysia. The quantitative research involves TVET students who enrolled in diploma programs at Polytechnics in Malaysia. There are five departments involved in this study,  Electrical Engineering  (EE),  Mechanical Engineering  (ME),  Civil Engineering  (CE),  Commerce (COMM) and  Tourism and Hospitality  (TH). A total sample of 821 diploma students from three types of polytechnics (Premier, Conventional and METrO) was selected using a disproportionate sampling method. Data was collected using a questionnaire with Likert Scale 5, consisting of 80 items. The collected data was analysed using the Statistical Package from the Social Science (SPSS) program version 21 with an analysis of variance (ANOVA) used as statistical analysis. The finding suggests that students in  five different departments possess no difference in productivity and accountability as well as responsibility and leadership skills. Meanwhile, students from  five different departments have similarities in terms of initiative, self-direction, social and cross-cultural skills. Various departments have their own way of embedding their teaching and learning process for  their students. This study may be used to promote and assist in higher education, specifically polytechnics and industries to improve and enhance TVET programs.  Students should be provided with training and skills to survive and thrive in the real working environment. Pages 637 to 654



Burnout Among Accounting Teachers: An Ethnographic Study of Indonesian Professional Teachers

Muhammad Fahmi Johan Syaha*, Harsonob, Mahardika Darmastutic, a,b,cUniversitas Muhammadiyah Surakarta, Indonesia, Email: a*mfj120@ums.ac.id">mfj120@ums.ac.id

The research aims to explore burnout among certified Indonesian accounting professional teachers and to explore how they try to cope with burnout conditions. The study is ethnographic, conducting observations and interviews among certified teachers. The participants are six teachers in Muhammadiyah 1 Karanganyar Senior High School (SMA). The triangulation procedure is conducted for the validity of the data, while the data analysis technique consists of data collections, data display, data reduction, and interpretation.  The study finds that the certified professional teachers suffer burnout and exhaustion because of the load of teaching hours, when they should teach 24 hours a week. They must also complete administrative tasks such as a lesson plan, a semester program, and many others. As a result, the way of teaching in those teachers is likely not expected of a professional teacher. They tend to give assignments to their teachers to have a “break” and let the students study by themselves. The striking feature is the age of the teacher, who is nearly in a retired age, demonstrates a better teaching process than younger teachers, even though they are deficient in some respects. However, they try to solve this condition by being calm and creating a relaxed teaching atmosphere. The most striking feature is the support from their family is reducing their burnout.  Pages 655 to 667



Analysing the Relationship of Mini Student Oral Case Analysis (SOCA) Test and Mini Objective Structured Clinical Examination (OSCE) with The National Doctor Professional Competency Test in Indonesia

Amir Syafruddina*, Tria Astika Endah Permatasarib, Anwar Ilmar Ramadhanc, a,bFaculty of Medicine and Health, Universitas Muhammadiyah Jakarta, 10510, Indonesia, cFaculty of Engineering, Universitas Muhammadiyah Jakarta, 10510, Indonesia, Email: a*amirkiradan@gmail.com">amirkiradan@gmail.com

The national competency test for doctor professionalism competencies is an indicator of doctor expertise. This study aimed to analyse Association between Mini Student Oral Case Analysis (SOCA) Test and Mini Objective Structured Clinical Examination (OSCE) and The National Doctor Professional Competency Test. The research method is experimental with the use of a cross-sectional study which was conducted in 2019 among 70 students of the medical study Program in Universitas Muhammadiyah Jakarta who were taking the second block. Data was collected using standardized test instruments based on Indonesian professional medical organizations.  Results showed there is no relationship between the results of the mini SOCA test with the results of the National CBT (UKMPPD). There are only 1 of 5 stations that are significantly related to the national OSCE test (Humerus Fracture Station).  Conclusions for this study are that the mini SOCA and OSCE tests have not been optimal in assessing early national doctor professional student competency testing. The mini OSCA and OSCE tests have not been optimal in assessing early national doctor professional student competency test. Pages 668 to 674



The Effectiveness and Efficiency of Blended Learning at Sport Schools in Indonesia

Sapto Adia*, Abi Fajar Fathonib, a,bFakultas Ilmu Keolahragaan, Universitas Negeri Malang, Malang, Jawa Timur, 65145, Indonesia, Email: a*sapto.adi.fik@um.ac.id">sapto.adi.fik@um.ac.id

Students in sport schools find face-to-face learning in class with their teacher difficult to attend. This is because students in sport schools are athletes who often leave the classroom to do training camps or to take part in competitions outside the city for a long time. Blended-learning-based learning can be a solution because this learning can be done anywhere and anytime. The purpose of this study was to look at the effectiveness and efficiency of blended learning-based learning in sport schools. The research method used was an experiment with The One Group Pre-test Post-test design. The data showed that after the blended-learning-based learning, the students’ learning outcomes increased, and the students were able to understand the material in a relatively short time. Thus, blended-learning-based learning was effective and efficient in sport schools. Pages 675 to 687



Validating the Behavioural Academic Confidence Scale for Indonesia College Students

Ruseno Arjanggia*, Hartonob, Made Dwi Adnjanic, Hidayatus Sholihahd, aFaculty of Psychology, Universitas Islam Sultan Agung, Semarang, Indonesia, b,cFaculty of Language and Communication, Universitas Islam Sultan Agung, Semarang, Indonesia, dFaculty of Islamic Studies, Universitas Islam Sultan Agung, Semarang, Indonesia, Email: a*ruseno@unissula.ac.id">ruseno@unissula.ac.id

The purpose of this study was to validate Academic Behavioural Confidence (ABC) scales for students in Indonesia. Academic behavioural confidence scales are useful to help teachers understand their students and organize effective learning models. The scale of academic behavioural confidence originally consists of 24 items, which comprise of six components namely: grade, studying, verbalizing, attendance, understanding, and requesting. The participants of this study were students at a private university in Semarang. The total number of research participants amounted to 753 students. Exploratory factor analysis found a different component when compared to the findings of the previous study, namely the understanding component. Thus, in this study, four components formed the scale of academic behavioural confidence: grade, verbalizing, studying, and understanding. Pages 688 to 700



Evaluation of History Learning Program in Senior High School: Case Study at Sman 10 Bogor City, West Java, Indonesia

Nuraeni Martaa*, Robinson Situmorangb,  Diana Nomidac, Moch. Sukardjod, aLecture at department of Educational History State University of Jakarta Indonesia, bLecture at department of Education Technology State University of Jakarta Indonesia, cProfesor at department Education Technology State University of Jakarta Indonesia, dHead of  The Educational Technology Doctoral Study Program, Lecture at Department of Electronics Education State University of Jakarta Indonesia, Email: a*nuraeni@unj.ac.id">nuraeni@unj.ac.id

The purpose of this study is to evaluate the quality of history learning in high school. This study uses an evaluation study using the CIPP Stufflebeam Model. This research was conducted at SMAN 10 Bogor City with data collection techniques including interview, observation, questionnaire and document analysis guidelines which were analysed using triangulation. The results of this study indicate that history learning for the time being has not been very effective, due to several problems namely: evaluating the context in the implementation of the 2013 curriculum for history learning in secondary schools has not been well socialized to stakeholders, especially teachers as curriculum implementers in the field. In addition, based on input evaluation, it shows that teacher competence strongly supports the success of history learning. Process evaluation shows that learning still uses knowledge transfer considering key facts and textbook thinking, while product evaluation looks at the use of the 2013 curriculum which divides history learning into historical subjects. Indonesia and historical subjects do not provide maximum benefit, so repetition often occurs. This study concludes that in reality students who study history subjects lack the understanding of history as a continuation of 'real life'. Therefore, this problem needs to be made part of recommendations in an effort to improve teacher competency and professionalism, by optimizing the functions of supervisors and principals as guarantors of the quality of learning in the classroom, especially on historical subjects. Pages 701 to 718



Analytic Hierarchy Process: The Improvement of the Student Representative Committee Selection Method at Universiti Kuala Lumpur

Nurashikin Saaludina*, Mohd Hafizul Ismailb, Ira Syazwani Zainal Abidinc, Basyirah Che Matd, a,b,c,dUniversiti Kuala Lumpur Malaysian Institute of Information Technology, 1016 Jalan Sultan Ismail, 50250 Kuala Lumpur, Email: a*nurashikin@unikl.edu.my">nurashikin@unikl.edu.my

Higher learning institutions play a vital role in producing high-quality students with varied skills and knowledge. The exposure of leadership attributes through the involvement in the Student Representative Committee (SRC) is good for preparing students to face future challenges. Student leaders are responsible to voice views of peers, their ideas and issues, which affect their lives. This issues are academic, and involve welfare and co-curricular activities. Thus, choosing the right candidates for SRC is also crucial as they symbolise good university governance. This study wishes to improve the method of SRC selection at Universiti Kuala Lumpur. The gathering of peers’ perception towards SRC through the focus group discussion highlighted several important leadership criteria: namely, communication, organisation, passion, creativity, commitment, teamwork and vision. The Analytic Hierarchy Process (AHP) is used to prioritise the criteria which indicated that commitment, passion and organisation are the most dominant criteria. The submission of students’ curriculum vitae (CV), manifesto plan and the application form are proposed as an additional requirement in filtering the SRC application.  The process is important to ensure that the selected SRC is truly qualified and able to fulfil their peers' expectations, which will reflect the representation of the university. Pages 719 to 741



Negotiating for Meaning and Corrective Feedback in Teacher-Student Interactions

Cresensiana Widi Astutia, aSTIKS Tarakanita Jakarta Indonesia, Email: akresentiawidi@starki.id">kresentiawidi@starki.id

In interactional communication in English, language learners might find difficulties in expressing their thought, and in understanding their interlocutors’ utterances. This is the not only the case with social communication, but also in classroom interaction when language learners communicate with their teachers in English. This paper aimed at finding, one, what learners do when they do not understand, two, how the teacher responds to the learners’ errors, and three, the types of corrective feedback used by the teacher in responding to the learners’ errors. Data for this paper was collected by recording the interaction between a teacher and six students. They were interviewed on topics relevant to their future jobs as secretaries. The analysis was focused on the occurrence of negotiation for meaning, types of corrective feedback, and backchanneling behaviour, and disfluency markers. The results showed that the learners were willing to ask for clarification when they did not comprehend their interlocutor’s utterances. Their interlocutor reacted by giving the information needed or repeating the utterance, providing corrective feedback to the learners’ errors, and showing backchanneling. The data showed that recast was the most frequently used type of corrective feedback to which the learners responded in repair. The data showed some disfluency markers: false starts, fillers, self-correct utterances, and L1 influence. These findings might be useful in improving the interactional communication between teachers and students in which the teacher, as the more able person, is expected to give more room for the students to ask and to take some time before production. Pages 742 to 760


A Systematic Review on History Teachers Practices towards Teaching Values across the Curriculum

Norliza Mohamada*, Ahmad Johari Sihesb,  Normila Mohd Boharic, Mazlili Suhainid, a,c,dSchool of Education, Faculty of Social Sciences and Humanities, Universiti Teknologi Malaysia, Skudai, bAssociate Professor, School of Education, Faculty of Social Sciences and Humanities, Universiti Teknologi Malaysia, Skudai, Email: a*norliza.mohamad1983@gmail.com

Values across the curriculum is an effort to integrate elements of values in the teaching and learning process in school subjects. Values education occurs in the social sciences and humanities courses including History education. The idea that history teachers should promote values in the curriculum is very significant and has always been debated even in the science and technology epoch. History teachers have pivotal roles in teaching values, albeit they face challenges. Several systematic reviews have been conducted on the History teacher practices in teaching of values. This study aims to explore the current research on History teacher practices towards teaching values across the curriculum. Preferred Reporting Items for Systematic Review and Meta-Analyses (PRISMA) are used to direct this systematic review and 18 related studies have been recognized and selected from databases Web of Science, Scopus, and Dimensions. Two research questions are applied in this review to obtain themes within the data, and two significant themes arose: teacher roles and teacher challenges. From the analysis of these two main themes, a further 10 sub-themes are presented. In order to support History teachers and values across the History education implementation, necessary provisions such areas as teacher professional development and teacher education need be made.  Recommendations for future studies are provided. Pages 761 to 782

Impact of Growth Opportunities on Dividend Policy: Evidence on the Role of CEO Duality in the Emerging Economy of Pakistan

Zeeshan Khana*, Suresh Ramakrishnanb, Muhammad Faizan Malikc, Mohib Ullahd, a,bAzman Hashim International Business School, Universiti Teknologi Malaysia, Johor Malaysia, cAbdul Wali Khan University, Mardan Pakistan, dAzman Hashim International Business School, Universiti Teknologi Malaysia, Johor Malaysia, Email: a*khanzeeshan1987@graduate.utm.my

This paper aims to determine the effect of growth opportunities on dividend policy when there is CEO duality in an organization. On the basis of market capitalization, the data is collected form the top 100 registered companies on the Pakistan stock exchange during a period from 2012 to 2019. In this study total population sampling technique is used to collect the data which includes 218 firms. The data is collected on a yearly basis. Those firms who have lost statistics are excluded. The findings of this study show that there is a link between lower dividend pay-outs and growth opportunities however this relationship is inverse for CEOs with dual firm ownership. More over this relationship occurs only in private firms. Pages 783 to 794

Influence of Competitive Intelligence Success on Business Competitive Advantage: A Conceptual Framework

Hatem Jasima*, Zuraidah Sulaimanb, Norhayati Zakuanc

a,b,cAzman Hashim International Business School, Universiti Teknologi Malaysia, Johor Bahru, Skudai, 81300 Malaysia, Email: a*hatem.aljabiry@yahoo.com

Companies must obtain credible data on market indicators in order to face competitive challenges in today's business world effectively. An effective competitive intelligence system is, therefore, an essential requirement for attaining competitive advantage goals as spelt out in firms' missions and visions. However, despite the importance of competitive intelligence as a driver of firm competitive advantage,  there are scant studies that investigate the various facets of competitive intelligence (e.g., competitor's intelligence, marketing intelligence, technological intelligence, and social and strategic intelligence about the competitive environment) that, in practice, impact firms’ competitive advantage. The current study tries to fill the gap by developing conceptual framework researchers and managers could employ to explore the interplay between firms competitive intelligence and competitive advantage. Pages 795 to 807

The Influence of Social Media Use on Knowledge Creation by Small and Medium Sized Enterprise Owners in the Culinary Sector in Jakarta

Netania Emilisaa, Egabetha Amirah Yudhaputrib*, Gatri Lunarindiahc, Estri Nadiah Wulandarid, a,b,c,dManagement Department, Trisakti University, Grogol, West Jakarta, 11440, Indonesia, Email: b*ega.putri12@gmail.com

Small and medium sized enterprises (SMEs) have an important role in driving the economic growth of Indonesia. With the existence of the SME sector, unemployment is reduced. In this era of globalisation, technology continues to grow rapidly, including the presence of social media. Social media is a new form of Information and Communication Technology (ICT) that is used to create active content by employees. Employees can use social media as effectively as possible to generate benefits for businesses by using knowledge creation methods that consist of four dimensions: socialisation, externalisation, combination and internalisation. Of various business sectors, food and beverage businesses will never die, so this research uses the culinary sector. This research was conducted to analyse the influence of social media use in socialisation, externalisation, combination and internalisation by small and medium sized businesses (SMEs) in the culinary sector In Jakarta. The technique used was purposive sampling and the hypothesis test involved simple regression analysis. Methods of data collection involved questionnaires distributed to small and medium sized enterprise owner’s (SME owners) in the culinary sector in Jakarta with 194 respondents. Pages 808 to 826

Effect of Logistics Strategies on Imports and Exports Coupled with Gross Domestic Product: A South Asian Perspective

Mubashar Hussaina*, Ahmad Bin Jusohb, Muhammad Saeed Meoc, Syed Afraz Gillanid, a,dPh.D. Scholar, Azman Hashim International Business School, Universiti Teknologi Malaysia, bDeputy Dean Student Affairs, Azman Hashim International Business School, Universiti Teknologi Malaysia, cPh.D. Scholar, University Utara Malaysia, Email: a*mubasharhussain1989@hotmail.com

This paper assesses and analyses the existing relationship between logistics strategies, imports and exports, transit load time, and the growth of GDP (Gross Domestic Project) from the perspective of the South Asia region. Time is the most important attribute to be considered, since the inefficient management of time not only hampers trade output, but also influences the volume of imports and exports. There are certain products that have a short shelf-life, which makes their transit time-sensitive. Any delays or careless processing of these items can seriously impact the international trade of a country. The recent improvements in scientific methods to preserve the products, and enhancements in transportation techniques have significantly increased the demand for such time-sensitive products. It is observed that the demand for such products is higher in SAARC (South Asian Association for Regional Cooperation) countries. There is a potential need to enhance existing transportation frameworks using the competitive logistics standards, so the needs imposed by the modern day’s market community could be catered. Previously described time-sensitive items may include a variety of products, such as lifesaving medicine, electronic equipment, clothing, and perishables. As mentioned earlier, developing countries are the biggest advocates of cutting-down a variety of logistics factors that are associated with lead time. The WDI (World Development Indicator) was utilised to collect the penal data, and for this purpose, the World Bank’s database from the year 1970 to 2014 was consulted. This particular study made use of the Granger Causality Test and Panel Vector Error Correction model to test the existing long-range and short-range relationships between the variables. The results produced by the examination suggest that there is a possibility that measures can be employed in comparatively poor countries with reduced time and cost requirements. Thus, following the formation is about a relationship between the aforementioned stealth policies, procedures, and factors. This paper identifies a prominent indicator of economic growth. Pages 827 to 845