The Adoption of the Internet of Things in Vietnam

Nguyen Van Thuya, aBanking Academy of Vietnam, Vietnam, Email: athuynv@hvnh.edu.au

On the basis of developing the theory of the Technology Acceptance Model (TAM), the research has measured the affecting factors of the innovative willingness of IoT personal technology and the impact of innovative readiness of IoT personal technology to the intention of using IoT applications in Vietnam. With the use of quantitative methods based on data collected from individuals using smart devices on the Internet of Things technology platform in Vietnam, the results show that there are 3 main variables that directly affect the adoption intention of an IoT device. The innovative willingness of IoT personal technology is to realise the usefulness, ease of use and risk of IoT. At the same time, the results also show the direct impact of the innovative willingness to IoT personal technology to the adoption intention of IoT devices. Based on those results, this study presents some specific policy implications. Pages 22 to 35




The Influence of Gender and Financial Literacy on Accounting Implementation in Small and Micro Business (SMES)

Nyoman Trisna Herawatia, I Made Candiasab, I Ketut Yadnyanac, Naswan Suharsonod, a,dFaculty of Economics, Ganesha Education University, Singaraja, Bali, bPostgraduate Programs, Ganesha Education University, Singaraja, Bali, cFaculty of Economics, Udayana University, Denpasar, Bali

This research aimed to analyse gender and financial literacy effect on accounting implementation in small and micro businesses (SMEs) in Buleleng Sub District. Furthermore, it intended to analyse the financial literacy and accounting implementation level difference from a gender perspective. The research method utilised was a quantitative approach through questionnaires. The sampling technique used was a multi stage random sampling with 105 respondents. The data was analysed by using multiple regression analysis and Independent–Sample t-Test. The research results showed that gender and financial literacy is proven to have a significant effect on accounting implementation in SMEs. There was a difference in accounting implementation level between genders, while financial literacy did not show significant difference. On average women had better financial literacy than men as well as accounting implementation. Thus, increased understanding of accounting implementation through financial literacy is needed for SMEs in order to become a thriving business in the future. Pages 36 to 50




The Influence of ICT Capability on Competitive Advantage of Small Businesses through Entrepreneurial Orientation and Organisational Agility – The Case of Apparel Retailers in Pekanbaru Indonesia

Seno Andria, Kasman Arifinb, Achmad Fajri Febrianc*, a,cDepartment of Business Administration Universitas Riau, Indonesia, bFaculty of Economic Universitas Islam Riau, Indonesia, Email: c*fajrifebrian@gmail.com

The aim of this paper is to find out how Information and Communication Technology (ICT) capability has affected competitive advantage through entrepreneurial orientation and organisational agility of the Indonesian apparel retailers. This study is based on resources that cannot be directly converted into competitive advantage for companies but must go through an entrepreneurial process and offer new insights into the use of ICT as a valuable company resource. The paper is based on a quantitative approach with the population of apparel retailers in traditional markets of Pekanbaru City, Indonesia. The sample was taken using random sampling. The survey was conducted in 104 small businesses in five traditional apparel markets centres. The data is processed with Structural Equation Modelling using Partial Least Squares. The results show that ICT capability has a significant effect on competitive advantage, entrepreneurial orientation and organisational agility. Organisational agility and entrepreneurial orientation have a significant effect on competitive advantage. This indicates that ICT capability in small businesses can be directly converted into a competitive advantage. The research findings show that ICT capability will be able to create competitive advantage for apparel retailers through entrepreneurial orientation and organisational agility. Pages 51 to 65




The Effect of Profit Management and Corporate Governance on Fraudulent Financial Reporting: An empirical study of manufacturing companies listed on the Indonesian Stock Exchange 2015 to 2017

Agustinus Sallea, Syaikhul Falahb, Alam Ashari Kurniawanc, a,b,cFaculty of Economic and Business, Cenderawasih University Jayapura Papua, Indonesia, Email: aagustinussalle@gmail.com, bsehufalah@gmail.com,  calamashari@gmail.com

This research aimed to analyse the effect of profit management and corporate governance on fraudulent financial reporting. Fifty manufacturing companies listed on the Indonesian Stock Exchange were selected through purposive sampling. The data was analysed using logistic regression. The results showed that profit management and corporate governance do not have an effect on fraudulent financial reporting. Pages 66 to 81




Determinants of Gen Y Customers' Intention to Adopt Mobile Banking: An Empirical Research Study in Ho Chi Minh City

Le Thi Mana, Dinh Tran Ngoc Huyb, Nguyen Thi My Hanhc, Dinh Quoc Hungd, aUniversity of Economics and Finance, HCM city Vietnam, Vietnam, bBanking University, Ho Chi Minh city Vietnam, Vietnam – International University of Japan, Japan, c,dBanking University of Ho Chi Minh City, Vietnam,

This study investigates the factors influencing Gen Y customers’ intention of adopting of mobile banking services in Ho Chi Minh from the understanding of technology perception. Exploratory factor analysis (EFA) has used as an instrument to analyse the data collected from the respondents. The established frameworks of integrating the task technology fit (TTF) and the unified theory of acceptance and usage of technology (UTAUT) have been applied to examine users' perception and intention in adopting mBanking services. The study shows that the most influencing factor is Performance Expectancy in adopting mBanking. Moreover, Task-technology fit, Technology characteristics, Social influence, and Effort Expectancy have great influence on users’ perception and attitude towards mobile banking services. Pages 82 to 100




Factors Affecting the Usefulness of Governments’ Financial Statements in Indonesia

Dyah Setyaningruma, Dodik Siswantorob, Dewi Darmastutic, a,bFaculty of Economics and Business, Universitas Indonesia, Indonesia, cFaculty of Economics and Business, Universitas Pembangunan Nasional “Veteran” Jakarta, Indonesia, Email: adyah.setyaningrum1978@gmail.com,  bdodik.siswantoro@ui.ac.id,  c dewidarmastuti@upnvj.ac.id

This research aims to analyse factors affecting the usefulness of governments’ financial statements in Indonesia from preparers and user’s perspective. Governments’ financial statements may be ignored as they have no direct impact on stakeholders. Thus, this research would identify external and internal factors which significantly affect the usefulness of the financial statement. Questionnaires were sent to preparers and users in central and local government officices all over Indonesia. The research method is based on a quantitative method using multiple regression and Principle Component Analysis (PCA). Overall results show that according to both preparers and users, the external factors that positively affect the usefulness of the governments’ financial statements are pressure from the internal auditor and society, while surprisingly pressure from the press negatively affect the usefulness of governments’ financial statements. For internal factors, only regulation has a positive effect on the usefulness of governments’ financial statements. Pages 117 to 134




Impact of Implementation of ISA 600 on Audit Market Share in Indonesia

Fitriany Fitrianya, Viska Anggraitab, Aria Farah Mitac, Fitria Indrianid, a,b,c,dUniversitas Indonesia, Indonesia, Email: afitrianyamarullah@gmail.com,  bviska257@gmail.com,  caria.farahmita@gmail.com,  dphia_307@gmail.com

IAPI (Institute of Public Accountants in Indonesia) published SA600 on Audits of Group Financial Reports (Including Auditor Work Component) which have been effective since 2013. This standard is following ISA (International Standards on Auditing) No 600. With ISA600, group auditors are fully responsible for all parent and child financial reports, even though the child's financial statements are not audited by the group auditor. The impact of this full responsibility can cause group auditors to choose to carry out audits of component companies directly. This can lead to the possibility of a component auditor shift to the group auditor in order to minimise the risks that must be borne by the group auditor, because when involving other auditors as component auditors, the group auditor faces risks if the audit quality of other auditors is a low-quality component auditor. This study aims to examine the impact of the application of ISA600 on the share of the audit market in Indonesia. The research samples are companies that make consolidated financial statements. The companies that make the consolidation report are looked up by the names of their subsidiaries, then the names of Audit Firms and audit partners are searched based on data from P2PK of the finance ministry. The research period is from 2011 to 2016. The sample was obtained for 1,205 subsidiaries each year. To prove the hypothesis, a different test of market share was conducted in these 3 groups, before and after the application of ISA 600. The results showed that the market share of Big 4 rose 4.85%, Second Tier also increased by 1.74% while the small market share fell 6.56%. These findings are in accordance with complaints from many small Audit Firms that experienced a decrease in the number of clients due to the application of ISA 600. Therefore, the government needs to think about actions that need to be taken to protect small Audit Firms. Pages 135 to 150




Measurement and Determinants of Inclusive Growth in Papua

I Gede Agus Ariutamaa, Yofi Abi Rafdi Fadlillahb, Acwin Hendra Saputrac, a,cDepartment of Financial Management, Politeknik Keuangan Negara STAN, Tangerang Selatan 15222, Indonesia, bDirectorate General of State Assets Management, Ministry of Finance, Jakarta 10710, Indonesia, Email: aigedeagus@pknstan.ac.id,  byoficool@gmail.com,  cacwin@pknstan.ac.id

Positive economic growth usually accompanies increasing levels of inequality. The concept of inclusive growth involves provinces receiving special funds to catch up with other provinces and improve welfare. We analyse Papua’s social mobility curve and the influence of education, health, economic growth, unemployment, poverty and local government expenditure on inclusive growth using panel data analysis with Driscoll-Kraay. Papua has not achieved inclusive growth; only Jayapura city achieved it at the city and regencies’ level. Moreover, between 2010 and 2016 health positively affected inclusive growth while education and economic growth negatively influenced inclusive growth. Pages 151 to 164




Virtual-Based Learning Attitude: The Mediator of Individual Factors on Intention to Use

Jun Surjantia, Norida Canda Saktib, Dhiah Fitrayatic, a,b,cUniversitas Negeri Surabaya, Email: ajunsurjanti@unesa.ac.id,  bnoridacanda@unesa.ac.id,  cdhiahfitrayati@unesa.ac.id

The industrial revolution development 4.0 requires universities to implement Virtual-based Learning (VL). Hence, the Intention to Use Virtual-based Learning (IUVL) on college students needs to be examined as it is possibly affected by Resistance to Change (RCVL), Perceived Usefulness (PUVL), Perceived Ease of Use (PEUVL), and Self-Efficacy (SEVL). Meanwhile, the Attitude to Use Virtual-based Learning (ATVL) in Economics learning possibly serves as a mediator to build the Intention to Use. This study examines the role of Attitude toward Virtual-based Learning in Economics learning especially for the individual dimension of the Intention to Use/Adopt Virtual-based Learning in classroom activity. This study is quantitative research with Economics department students participating in Virtual-based Learning program as the population. The respondents were 169 students who were determined through Simple Random Sampling. Data were obtained using questionnaires and were analysed using Structural Equation Modelling (SEM) with AMOS as the analysis method. The results indicate that Resistance to Change, Perceived Usefulness, Perceived Ease of Use, and Self-Efficacy significantly affected the Attitude to Use Virtual-based Learning. Furthermore, the Attitude toward Virtual-based Learning is provably able in mediating the relationship of Perceived Usefulness, Perceived Ease of Use, and Self-Efficacy on the Intention to Use the Virtual-based Learning. However, it cannot mediate the relationship of the Resistances to Change to the Intention to Use. Pages 165 to 186




The Moderating Role of Locus of Control in Complaint Handling: A Model of Complaint Handling using Emotion and Satisfaction in Rural Banks (BPR) After Merging in Indonesia

Badawia*, Wiwi Hartatib, Istyakara Muslichahc, aUniversitas Muhammadiyah Cirebon, Indonesia, bUniversitas Muhammadiyah Cirebon, Indonesia, cUniversitas Islam Indonesia, Indonesia, Email: a*Badawiumc2018@gmail.com

The merge of several rural banks (BPR) in Indonesia has caused several problems; one of which is the handling of complaints from customers. When dealing with complaints, rural banks (BPR) must be able to create satisfaction with compliance management. This study aims to analyse the relationship between emotions, which consists of positive and negative emotions, toward the satisfaction with complaint handling and how locus of control can moderate this relationship. This study uses a quantitative method by distributing questionnaires to 238 customers who make complaints and analysing the influence of positive and negative emotions and the locus of control. The results of data collection are then analysed using Structural Equation Modelling (SEM) using AMOS software. This study found that positive emotion has a positive and significant influence toward satisfaction with complaint handling, while negative emotion has a negative and significant influence toward satisfaction with complaint handling. Moreover, this study also found that the locus of control can moderate the relationship between  both positive and negative emotion toward satisfaction with complaint handling. Pages 187 to 207




The Impact of the Sharia Supervisory Board on Islamic Bank Soundness: Does Political System Matter?

Siti Khomsatuna, Hilda Rossietab*, Fitriany, Mustafa Edwin Nasutionc, aPostgraduate student of the University of Indonesia and lecturer in Tazkia Islamic University College, b,cUniversity of Indonesia, Indonesia, Email: b*hilda.rosieta@ui.ac.id

This research aims to examine the impact of the Sharia Supervisory Board (SSB) on the Islamic bank soundness. This research also will test whether the political system of the country is a moderating variable on the relationship of SSB on Islamic bank soundness. The study uses moderated regression analysis with the period 2012-2016 which includes 99 Islamic banks from 17 countries. The political system for this study is measured by the political or legal system implemented, whether this is a democractic  system, the legal sharia law system, or a hybrid. Using 384 firm-year, the results show that stronger SSB characteristic only increases the capital adequacy ratio. The strength SSB characteristic does not have an impact on the Islamic bank soundness measurements (asset quality, management efficiency, earning and liquidity). The moderated variable of the Sharia law legal system or hybrid is only proven in the influencing the strength of the SSB characteristic on the capital adequacy ratio model, and not for other ratios. The implication of the research is that a country with a Sharia law legal system or a hybrid is better equipped to increase the qualification of the SSB characteristics to increase their capital. Pages 208 to 228




The Mediating Role of Intrinsic Motivation between Islamic Work Ethics and Job Satisfaction: A Case Study on Islamic Bank Employees in Bandung City, Indonesia

Lilis Sulastria, aUIN Sunan Gunung Djati Bandung-Indonesia, Email: alilis.sulastri@uinsgd.ac.id

Islamic work ethics is a concept of ethics that is based on Islamic teachings and principles which rely on faith. Islamic ethics is a principle of right and wrong which designate to demonstrate what a human ought to do based on the teachings of the Quran and shown in the great life of the Prophet Muhammad. This study was conducted to investigate the mediating role of intrinsic motivation between Islamic work ethics and employee job satisfaction. This study used a quantitative model, and it uses a sample of 150 employees of Islamic Banks in Bandung City, Indonesia. The study found three direct relationships and one mediating relationship. All the direct relationships were significantly related with each other and the mediating variable showed a partial relationship. In this particular study, Islamic work ethics have been used and our results show that the organizations where Islamic work ethics are being practised, these ethics improve employee job satisfaction. Therefore, the proposed hypotheses found the significance of the results through statistical analysis. In this study, all proposed hypotheses are supported and have found significant results and consistent with previous studies. Pages 229 to 238




Managerial Competency and its Reflection on Achieving Organisational Excellence: An Exploratory Study in the Iraqi Ministry of Higher Education and Scientific Research at a Departmental Level

Sadeq Hussein Abdulhasana, Mustafa Hussein Hasanb, Kawakib Azeez Hammoodic, aMustansiriyah college, bAl- Imam Al-Kadum (a.s) college, cMustansiriyah college, Emails: asadiqhussein@uomustansiriyah.edu.iq,  bmustafahussein@alkadum-col.edu.iq,mustafaajabar719@gmail.comckk@uomustansiriyah.edu.iq

This study deals with the managerial competency as an independent variable and organisational excellence as a dependent variable. As the Ministry of Higher Education and Scientific Research is one of the most important pillars of state-building, it has been identified as a society for study. In order to test the hypothesis of this study, questionnaires were distributed to a sample of 22 persons in the position of Director General and Director of the Department of the Ministry of Higher Education and Scientific Research of Iraq. The results showed that there is a relationship of correlation and a positive effect between managerial competency as an independent variable and organisational excellence as a dependent variable. Finally, the researcher made a number of recommendations in the hope that he would receive the attention of the concerned authorities. Pages 239 to 253




The Impact of Brent Crude Oil Price Fluctuations on the Value of Global Market Indices: An  Applied Study

Sameer Abdul Saheb Yaraha, Abdulkadhim M. Queenb, Afrah Khader Radic, a,bUniversity of Mustansiriya, cImam Sadiq University, Email: aSameer_alyara@uomustansiriyah.edu.iq,   bkadimqueen@unmustansisiyah.edu.iq,   c  Afrah.radhi@sadiq.edu.iq

The oil market has a major impact on the global economy as it is the main material of energy. The prices are of great importance to exporting and importing countries because they are a source of revenue for the exporting country and a cost for the importing countries. The value of financial market indices usually reflect the direction of stock prices. Therefore, the main focus of this research is to study the relationship between these factors and how the financial market indicators respond to the movements of oil prices. To reach the objectives of this research project, the prices of Brent crude oil were selected and observed weekly for the period (1/1/2017) until (23/6/2019). In addition, the value of four of the most important indicators of financial markets were: (N225), GDAXI 30, DJI, (EGX 30). at the same time as the sample of research was taken. The researchers reached several conclusions and recommendations, the most important of which is that international oil prices can be used as an indicator to identify trends in the financial market so that investment strategies in stocks can be based on future oil prices. Pages 254 to 271




The Creative Function of the Analogy Method in Civil Law Practice

Viktor Alekseevich Mikryukov, Assistant Professor of the Entrepreneurial and Corporate Law Department of Kutafin Moscow State Law University (MSAL), Candidate of Legal Sciences. Bld. 9, Sadovaya-Kudrinskaya Str., Moscow, Russia, 125993, Email:  amikryukov.viktor@yandex.ru

The relevance of the research was determined by the scientific and practical significance of the analogy method in the context of civil law implementation. The goal of the research was to strengthen the doctrinal foundations of the analogy implementation of civil legislation and to identify the functional characteristics of the analogy method as a creative source of regulatory activity. The method of analogy was regarded as the key tool and the object of study. Additionally, alongside the special rather-legal and technical legal instruments, the authors applied general logical methods of analysis and synthesis, induction and deduction, comparison, and generalization. The socially positive character of the analogy method implementation in civil law practice was confirmed. The multifunctionality of the analogy method was indicated, its positive role in lawmaking activity was revealed. In addition, the author highlighted the risk of hasty and impetuous use of the creative potential of analogy.The work contributes to the development of theoretical ideas about the essence of analogy in civil law practice and serves as the basis for a wider and more effective use of analogy, not only as a means for legal violation of the letter of the law, but also as a productive mechanism that promotes rule-making.Pages 272 to 289




Mathematical Intelligence and Its Relationship with Thinking Patterns and Mathematics Achievement of Intermediate Third Year Students

Baidaa Mohammed Ahmeda, Hind Abdul Razzaq Najib, aAssistant Professor, Department of Mathematics, College of Basic Education, Al-Mustansiriya University, Baghdad, Iraq, bAssistant Lecturer, Department of Mathematics, College of Basic Education, Al-Mustansiriya University, Baghdad, Iraq, Email:  abaydaamohammed.edbs@uomustansiriyah.edu.iq,  bhind.math@uomustansiriyah.edu.iq

This research aims to identify the level of mathematical intelligence and thinking patterns among intermediate third year students in Baghdad, and the relationship between the research variables. The researchers have used the descriptive analytical method and prepared two tests, one to measure the level of mathematical intelligence consists of (23) items, and the second in mathematics achievement consists of (30) items multiple options. After applying the tests on a sample of 209 students and calculating the data statistically, the level of mathematical intelligence and thinking patterns among the students was shown to be low. Differences exist in the mathematical intelligence and thinking patterns for females. A relationship exists between mathematical intelligence and each of the thinking patterns and achievement. Pages 290 to 310




The Impact of the Cognitive Acceleration Strategy on Achievement in Chemistry and Deductive Thinking among Second Grade Intermediate Students

Mohammed Kamal Mohammeda, Afrah yassen muhammedb, aMinistry of Education, bMinistry of Higher Education and Scientific Research/ University of Baghdad/College of Education for Pure Sciences Ibn Al-Haytham, Baghdad, Iraq.

The aim of the research is to understand the effect of the strategy of cognitive acceleration on the achievement of chemistry and inferential thinking among students of the second intermediate grade. The research sample reached 62 students from the second intermediate class, 32 students for the experimental group and 30 students for the control group. The researcher formulated 233 behavioural purposes, looking at levels of remembering, comprehending, applying and analysing, according to Bloom's classification of the cognitive domain, and the researcher prepared an achievement test consisting of 40 objective multiple choice paragraphs, confirming psychological characteristics, with the researcher adopting a test (Al-Rubaie, 2014) for inferential thinking. Anat using an Altaia statistical test, two independent samples were found to exceed results from experimental group students who have studied chemistry, according to the accelerator strategy in cognitive test grades and test thinking deduction, and in the light of the results recommendations have been made. Pages 311 to 332




The Relationship Between Conceptual Knowledge and Procedural Knowledge among Students of the Mathematics Department at the Faculty of Education for Pure Sciences/Ibn Al-Haitham, University of Baghdad

Ban Hassan Majeed a, a The Faculty of Education for Pure Sciences/Ibn Al-Haitham; University of Baghdad.

This research attempts to investigate the relationship between conceptual and procedural knowledge among students of the mathematics department at the Faculty of Education for Pure Sciences/Ibn Al-Haitham, University of Baghdad. The research sample consisted of 82 students, distributed as 38 males and 44 females from a group of second phase students. To measure conceptual and procedural knowledge, the researcher adopted two tests. Firstly, one to measure conceptual knowledge and the second to measure procedural knowledge. The results showed that the students have both conceptual knowledge and procedural knowledge. Also, there is a correlation between them for students as a whole, but no difference based on gender.Pages 333 to 346




Employing Persuasion in Commercial Advertising and its Impact on the Commercial Behaviour of the Iraqi Public

Abd Almuhsin Salman Khudhera, aCollege of Information - University of Baghdad.

The aim of this research was to assess Iraqi consumers in Baghdad, in order to discover the behavioural effects of commercial advertising via social networking sites, measuring the effectiveness of commercial advertising. It aimed to tackle the problem of not knowing the effectiveness of commercial advertising on social networking sites from the point of view of consumers, through their assessment of different behavioural effects. Most previous studies have attempted to evaluate and measure the impact of advertising on consumer behaviour have been based on a limited analysis of advertising effects in experimental situations, with inaccurate results. This study, a descriptive study, found that there were no statistically significant differences between demographic variables (social status, age, monthly income) and degrees of attention. Therefore, its hypothesis of purchasing behaviour is rejected under scrutiny. There are no statistically significant differences between demographic variables, including social status, age, and monthly income, and degree of interest. Therefore, this study rejects its hypothesis of purchasing behaviour, and shows an absence of statistically significant differences between demographic variables (marital status, age, monthly income, 35-41), and the absence of statistically significant differences between demographic variables (marital status, age, and monthly income). The act of purchase and the existence of differences in age, for the benefit of the girls from 20-27 and 28-34 years, was analysed in consideration to age. The result shows that demographic variables, social status, and monthly income do not affect the purchasing behaviour of the Iraqi public. Pages 347 to 367




Effects of Using the Task-Based Approach on the Achievements of Year Five Pupils

Shoaib S. Abdulfataha*, Ghada Abd Al-Sattar Ahmedb, aCollege of Education for Humanities, bCollege of Basic Education, Email: a*alfahadyshoaib20@gmail.com

The present study aims at investigating the effect of the task-based approach on the achievement of fifth primary class pupils. In the light of this aim, two null hypotheses have been set. A sample of 100 pupils has been chosen from the fifth primary class in Al-Jamaa Primary School for boys and girls in the city of Mosul. The sample has been distributed equally into four groups and each consists of 25 pupils. The researchers prepared the main requirements of the study, specifying the teaching materials consisted of nine units, formulating behavioural objectives, preparing the daily lesson plans following two methods of teaching: viz. task-based approach and the traditional method. The researchers also designed an achievement test. The findings show that there is a significant difference between the mean scores of achievement due to the variables of the group and gender for the benefit of female pupils in the experimental group. Pages 368 to 382




Therapeutic Tourism in Iraq as a path to achieve Sustainable Development – Examining the Hammam Al- Aleel Area

Maha Abdel-Sattar Abdul-Jabbara, aCollege of Tourism Sciences/ Al- Mustansiriya University

There is no doubt that tourism with its various types is regarded as the pillar of economic and social development because of its impact on the various economic aspects. It largely contributes to the gross value. Besides, it boosts industrialisation of the tourism sector. In this context, medical tourism has become a destination for many tourists who wish to be acquainted with this recreational activity. From this perspective, the present study attempted to shed light on the reality of therapeutic tourism in Hamam Al- Aleel area, one of the tourist areas in Mosul, in order to identify the tourism product and its impact on stimulating sustainable development sides in the area. The aim is to identify the problems and challenges faced as well as the proposed solutions proposed to promote the sector and activate its developmental role. This study concluded that therapeutic tourism in Hamam Al- Aleel area is very important because of the availability of the natural components of tourism, it has gained great importance and may gain greater importance in the future through financial returns, capital hiring, as well as if investment, all available resources in the field of therapeutic tourism are well exploited. Pages 383 to 408




Stylistic Analysis of Toni Morrison's "The Bluest Eye": A Bakhtinian Reading

Azhar Hameed Mankhia, Hashim A. M. Alhusseinib, a,bWassit Univesrsity/ College of Education / English Department, kut, Iraq, Email: aamankhi@uowasit.edu.iq,  balhili.usm@gmail.com

This paper attempts to discuss stylistically some of the linguistic features of Morrison's The Bluest Eyes. Its main aim is to study this novel in the light of the Bakhtinain approach of multiple voices.  This novel is analysed stylistically to give a voice to the silenced reality of depression for black men and women. Using stylistic analyses is important in understanding the literary texts based on linguistic evidences.  In the paper the researchers attempt to clarify stylistically how polyphony is contextualized in Morrison's The Bluest Eye in which the writer goes beyond describing her single vision, but she gives a broad space for her characters to express their different perspectives. Pages 409 to 422




Talent Management and Its Impact on High Performance – An Analytical Study in the General Company for Electronic Systems

Dunya Tariq Ahmed Al Qaisia, Makkiyah Kraidi Bunyan Alkabib, Sahar Ahmed Kurjic, aCollage of Tourism Sciences Mustansiriya University,Iraq, b,cCollege of Management and Economics Mustansiriya University,Iraq, Email: adunyam2011@Uomustansiriyah.edu.iq,  bdr.makkiyah71@Uomustansiriyah.edu.iq,  cdr_agsahr@Uomustansiriyah.edu.iq

The aim of the research is to analyse the reality of the application of talent management in the General Company for Electronic Systems and to indicate the level of performance in it, as well as to determine the most dimensions of talent management impact on the high performance in the company, as the management talent is a modern administrative direction and a basic source to provide organisations with skilled workers and high performance. The problem of research was a number of questions focused on the statement of impact among its variables, and in order to achieve the objectives of the research, a questionnaire was adopted as a main tool for gathering information. It was distributed to a sample of 63 managers and officials in the General Company for Electronic Systems. The statistical program was used to analyse data. The statistical methods produced a number of results, the most prominent of which is that there is a significant influence on the management of talent in the high performance of the company. The factors that include the activity of performance management talent are the most influential in high performance. Pages 423 to 432




The Effect of the Kolb Model in First-Grade Students’ Learning of Mathematical Concepts and the Development of Problem Solving

Jihan Adil Fadhila, aUniversity of Mosul, College of Education Humanities

This study aimed to identify the effect of the Kolb Model in teaching middle school students’ mathematical concepts and developing problem solving skills. Two divisions were chosen from the first intermediate class of middle school students at the Makkah for Girls school, affiliated with Nineveh education. One of them was an experimental group taught according to the Kolb Model, consisting of 30 students, and the other was an officer group, taught in a standard way. The number of individuals appointed to study was therefore 60 students. Equivalence between the two study groups was analysed considering the following variables: temporal age, degree of intelligence, as well as previous knowledge. Statistical data was processed using SPSS. The results of the study showed that there were statistically significant differences between the average scores of students of the two groups for acquiring mathematical concepts and solving mathematical problems. The results showed that this was of benefit to the experimental group. Pages 433 to 447




The Effectiveness of the Information Gap Strategy in the Skills of Writing Chemical Equations and Decision- Making among First Grade Students

Hiam Ghaieb Husseina, Chemistry Teaching Methods Diyala University, College of Basic Education

This research aims to find effectiveness of the information gap strategy on the skills of writing chemical equations and decision- making and among the first grade students. The sample of the study consisted of (56) students distributed in two groups experimental and control.  Attest has been prepared the skills of writing chemical equations of the type of multi - test and decision making.  A multi-test was prepared from the skills of writing chemical equations of the type of multi –test and decision making scale and verified the validity of the two tools. The results showed that there are statistically significant differences at the level (α=0.05) between the experimental group and the control group in the testing skills of writing chemical equations and decision making scale for the benefit of the experimental group. In light of the result, the researcher recommended the need to use the information gap as an effective active learning strategies to acquire the skills of writing Chemical equations and decision-making among students. Pages 448 to 469



Mathematical Culture and Its Relationship to Sound Thinking in Fifth Grade Primary Students

Hind Abdul Razzaq Najia, Taghreed Khudhair Hathalb, a,bCollege of Basic Education, Al-Mustansiriyah University

The aim of this research is to identify the level of mathematical culture among fifth-grade students in Baghdad, their level of sound thinking, and the nature of the correlation between mathematical culture and sound thinking in mathematics. The current research sample consisted of 210 pupils. The number of male pupils was 150 and the female sample was 160. The sample was selected randomly for both sexes so that the researchers can distribute them evenly according to the sex variable. In order to achieve the objectives of the research, the researchers prepared a tool to measure thinking. Saberbara built a measure of thinking consisting of four areas, namely: understanding the concept, interpreting information, reaching inferences, and applying principles. The apparent validity of the instrument was verified by presenting it to a group of experts composed of professors specialising in teaching methods and in the educational and psychological sciences. The reliability of the instrument was verified in two ways, using the Alpha-Kronbach equation. The correlation coefficient (0.82) was a test for mathematical culture consisting of 21 three-choice multiple-choice clauses; the data were treated statistically using arithmetic averages, the Pearson correlation coefficient and T-test for one sample and two independent samples. The researchers reached the following results: The level of mathematical culture and the thinking of the pupils (the sample of the research) was low, with the percentage of their weight respectively 49% and 54%, and there were statistically significant differences in the level of each culture. The results also showed that there is a statistically significant correlation between the mathematical culture and each of the types of thinking in mathematics. The researchers reached a number of conclusions, recommendations and proposals for the purpose of conducting subsequent research and studies.  Pages 470 to 493

Denationalisation of Indonesian National Law: An Implementation of EU Cyber Conventions and Accession

Narendra Jatnaa, Rossa Agustinab, Freddy Harrisc, Edmon Makarimd, a,b,c,dFaculty of Law, University of Indonesia, Depok, Indonesia, Email: anarendrajatna@yahoo.com,  brosa.agustina@gmail.com,  cfreddy.harris@yahoo.com,  dedmon_makarim@yahoo.com

Indonesia is a country with one of the biggest number of social media users in the world. The use of electronic applications has become a part of everyday life. It ranges from online shopping to using online motorcycle taxis. Although Indonesia has a Law of Electronic Information and Transaction, it is evident that the electronic application users’ personal data has not been protected appropriately. A Cyber Convention which can be applicable for the Indonesian situation is that of the European Union. Although it is an interesting choice, for some geographical reasons naturally Indonesia cannot join this convention; besides, the dualism law tradition in international agreements rather complicates the issue. A possible solution which can bridge this issue is denationalisation of law. The denationalisation approach can be used in applying European Union Cyber Convention without need to do an accession, as well as denationalisation which has been done by Indonesia using the Rome Statute. Indonesia has not ratified the Rome Statute, it is not even a signatory, but its national law – that is the Law of the Human Rights Court – has adopted the Human Rights Court and acknowledged crimes against Humanity and Genocide into Indonesian Law. Indonesia has become the only country in the world which has a Human Rights Court. Some direction from the application of some parts of the Rome Statute, with the denationalisation principle and without accession, can be also used for the European Union Cyber Convention. This denationalisation will make Indonesian National Law more complete and more contemporary whereas it will create national law with an international flavour. Pages 494 to 504

Development of Employee Performance through Leadership and Compensation with Work Motivation as a Mediating Variable –The Case at Conventional People's Banks in the Banten Province

I Nyoman Marayasaa, aUniversity of Persada Indonesia YAI Doctor of Management Science Program Faculty of Economics and Business Jakarta 2018

The purpose of this study is to examine the effect of leadership, compensation and work motivation partially or jointly on employee performance. The research method used was descriptive and explanatory surveys. The population in this study were employees of 61 Conventional People's Credit Banks in the Banten Province obtained through a sample of 245 respondents. The data analysis method used was Structural Equation Modelling (SEM). Based on the results of the study, it can be concluded that leadership and compensation partially or jointly have a positive and significant effect on work motivation (52%). Compensation is the most dominant variable influencing work motivation. Leadership, compensation and work motivation partially or jointly have a positive and significant effect on employee performance  (61%). Work motivation is the most dominant variable influencing employee performance. In addition, the results of the study indicate that work motivation is a full mediating variable for leadership and compensation in influencing employee performance. This study recommends that to improve the performance of employees of Conventional People's Credit Banks in Banten Province it is necessary to increase work motivation, which is reflected through work quantity.. Increased work motivation will influence the growth dimension, which is supported by increased compensation and also reflected by the financial compensation dimension. Improved leadership  is reflected by the dimensions of managerial ability. Pages 505 to 527

Digital Transformation in the Indonesian Banking Industry: Impact on Employee Engagement

Shinta Winasisa, Djumarnob, Setyo Riyantoc, Eny Ariyantod, aDoctoral Program University of Mercu buana, Jakarta, Republic of Indonesia, bAssociate Professor University of Mercu buana, Jakarta, Republic of Indonesia, c,dGraduate School of Management, Mercu Buana University, Jakarta, Email: aswinasissoejoso@gmail.com,  bdjumarno@mercubuana.ac.id,  csetyoriyanto@mercubuana.ac.id,  deny_ariyanto@yahoo.com

Digital transformation in Indonesian Banking industry is now in progress. The need for transformation is essential and has become a top priority for companies in order to be more agile in the rapidly changing and evolving market. Changes that occur are fundamental, disruptive and very dynamic. Work procedures and conditions that have been running conventionally for decades must be radically changed to ensure the company can adapt in the competitive landscape. Company must implement an integrated digital transformation strategy to enhance the company’ performance and therefore increase the possibility of a sustainable long term business for the company. As the changes impact most areas of the company, it also has great influences in the human resource practices and the working environment. The consequences of change are going to directly affect the psychological condition of employees. If this is not handled properly it might have a negative influence on the changes themselves; since companies need commitment and engagement from their employees in this phase. This paper will present the results of a survey conducted in a private bank that has carried out technology-based changes for one year. It also has suggestions for further research about the issues discussed. Pages 528 to 543

The Influence of the Factors of Democracy, Politics, Corruption, and Government Governance on Local Own-Source Revenue of Provinces in Indonesia

Yass Andriaa, Dyah Poespita Eb, Gatiningsihc, aFaculty of Economy, Universitas Andalas, Limau Manih, Padang, Indonesia, bDepartment of Development Empowerment, Faculty of Government Politics, Institut Pemerintahan Dalam Negeri, Indonesia, cDepartment of Population Studies and Civil Registration, Faculty of Governance Law, Institut Pemerintahan Dalam Negeri, Indonesia, Email: atiandria1266@gmail.com,  bdyah.poepita1968@gmail.com,  cgatiningsih@yahoo.com

This study aims to analyse the influence of democracy, politics, corruption, and government governance on local own-source revenue in all provinces in Indonesia. This study uses a quantitative approach method. The data analysed is a data series from 2010 to 2017 for 30 provinces in Indonesia. This study is analysed using the Random Effect Model (REM) and from the test results that are obtained, it is found that the factors of democracy and government governance have a significant and positive effect on local own-source revenue. The political factor has a positive but not significant influence on local own-source revenue, while the corruption factor has a negative and significant influence on local own-source revenue. In general, the results show that there is a close relationship between democracy, politics, corruption, and government governance. This can happen because the means of democracy can be done together with public participation in political parties through public services that run well, with reorientation toward the government through one-stop service and e-systems, therefore they are able to perform well, which in turn can reduce corruption. The people’s trust will lead to a conducive and growing business climate, and there will be development and increase in investments from inside and outside the province. Thus, the government will be able to collect taxes, levies, and other sources of revenue that will belong to local governments and that can be used for the development of the region that is concerned. Pages 544 to 558

Moderating Effect of Assurance on Company Characteristics and Sustainability Report Disclosure -Evidence from Indonesia

V. Herawatya*, Anisab, Renato Sitompulc, a,b,cFaculty of Economics and Business, Trisakti University, Email: a*vinola.herawati@trisakti.ac.id

This study aims to examine and analyse the role assurance as a moderating variable of the effect of stakeholder pressure, corporate governance, and firm size on sustainability reporting disclosure. The sampling method used was purposive sampling with a total sample of 138 companies listed on BEI for the year 2015-2017. This study used secondary data obtained from www.idx.co.id and the official website of all the companies concerned. The data analysis method used is moderated regression analysis. The results of the hypothesis testing conclude that firm size, environmentally sensitive industries, and shareholders pressure have positive effects on sustainability reporting disclosure while employee pressure, board of commissioners’ effectiveness, and family ownership have no positive effects on sustainability reporting disclosure. Assurance strengthens the effect of firm size, environmentally sensitive industries, and shareholders pressure on sustainability reporting disclosure. However, assurance does not strengthen the effect of employee pressure, board of commissioners’ effectiveness, and family ownership on sustainability reporting disclosure. Pages 559 to 581

Methods of Teaching and Training Translators

Najat A. Muttalib M. Jawada, aM.A. in Translation & Linguistics, Al-Mustansiriyah University, College of Tourism Sciences.

Translators have contributed in one way or another to form the languages they have rendered. Through their translation, they connect cultures from different countries.  Translators do not transfer terms and clauses from one language into another, they transfer one culture into a different one.  This highlights the necessity of finding out methods of teaching and training translators. To be a good translator, it is not enough to learn two languages, since wrong rendering leads to chaos and confusion. Hence, the importance of training translators not only in having command of two languages and translation strategies but also in specific knowledge areas and professional ethics. One of the modern methods of training translators is to make him/her understand the strategies of translation. It is an important component of translation. Moreover, translation training which incorporates work classes develops students' skills of translation and gives them the courage and experience that they need in their professional work as translators. Finally, translators should be trained in using computer translation programs and editing translated texts. Following modern methods in teaching and training translators allows for good and complete products. The educational method of learning translation comes to develop an effective rendering operation from one language to another. Pages 582 to 592

Foreign Language Autonomous Learning: A Theoretical Account

Hussein A. Ahmeda, Idrees Ali Hasanb, aDept. of English, College of Languages, Nawroz University, Duhok, bAkre Technical college, Duhok Polytechnic University, Duhok, Iraq , Email: ahaa_1957@yahoo.com, bidrees.ali@dpu.edu.krd

Recent trends in teaching and/or learning foreign languages assert the learners’ role in managing and carrying out the learning tasks assigned to them.  Such trends further emphasise that foreign language teachers’ role should be limited to that of a facilitator, a guide, and a friend rather than a lecturer who takes much of the class time by interacting orally with the learners who are just passive listeners of no noticeable role in the ongoing activities. The current research focuses on “autonomous learning”, i.e. learners’ taking over the responsibility of their learning. It has theoretically tackled the topic in the first place in terms of its definition, nature, and principles. This research paper then moves to the role of autonomous learning in foreign language learning with a focus on the techniques and activities that teachers can adopt and implement in developing their students’ autonomous learning. The autonomous learner model is a further point of departure that the current research focuses on. The research ends with a conclusion that highlights the main points that have been so far probed and highlighted. Pages 607 to 618

Enhancing Risk Management by Using Strategic Auditing: A study of Iraqi Banks

Laith Jawad Kadhima, Huda Al-Sahrawardeb, Al-Obaidi Omar Abdullahc, a,bMustansiriyah University/College of Economic and administration/ Department of Finance and Banking Science, cMustansiriyah University/ Pharmacy College/ Internal Auditing Department, Email: laith_gawad@uomustansiriyah.edu.iq, alsahrawardee_huda@uomustansiriyah.edu.iq, Alobaidiomar86@uomustansiriyah.edu.iq

Today, local and international banks face increasing risks from handling diverse transactions which may even include money laundering. There is an urgent need to enhance functional risk management so banks can take necessary measures to reduce potential risks. Audits are strategic tools that help reduce the potential exposure to risks. This research focuses on the strategic role of audits in risk management through a study and analysis of several Iraqi banks in the period of 2010–2015. The data used in this research includes information disclosed by government agencies and auditors’ reports. This research identifies the strategic plans for two representative banks, revealing their policies and strategic decisions. It evaluates the results of the banks’ financial performances, examining both the external and internal environments. Strategies are analysed and evaluated using strengths, weaknesses, opportunities, and threats (SWOT) analysis. The study concludes that strategic audits play an important role in banks’ risk management to maximise companies’ value. Pages 619 to 640

Using Non-Verbal Codes in Electronic Advertising: An Analytical Study of Smoking Advertisements via YouTube for the Period from 1/1/2019 to 31/3/2019

Jaafar Shaheed Hashima, aBaghdad University / College of Media

Language is the oldest means of communication between humans. It has developed alongside human societies and has taken many forms, from signs and symbols through to drawings. From ancient times until the present, new linguistic forms have varied from one society to another and from one environment of communication to another. Symbols of the forms of language that have existed since ancient times have spread greatly, especially with Japanese expansion. The role of technological developments cannot be ignored in reviving these symbols with modern inventions. This has contributed to their transfer to another level, especially with the emergence and proliferation of the so-called social networks. Such forms of communication are accessible to all, especially with increasing rates of interest in their use by various groups of society. The most important of these networks is YouTube, which is characterised by providing the means to view and upload video clips, as well as being an interactive website provided to users. Various institutions and companies have been encouraged to employ this website, using symbols (verbal and non-verbal) in the manufacture of advertising and promotion through YouTube. Pages 641 to 657

Implications of Administrative Responsibility Based on Liability: A Comparative Study

Maysoon Ali Abd Al- Hadia, aUniversity of Baghdad –Women’s Studies Center

Administrative responsibility based on liability implies responsibility is its legitimate work as long as this action causes harm to the natural or moral person. Here, liability is realised on the basis of only two grounds, damage and causal relationship, where the administration commits compensation to the injured person and does not dispose of that liability. Liability only occurs if the causal link between its work and the damage was established, and that such responsibility was based on the existence of legitimate work for the administration or the execution of the hazardous business as well as on the equality of common costs. The positions of the comparative laws differed with regard to its report. The implementation of this responsibility and its impact varies. Administrative responsibility was taken on the basis of responsibility for damages and the responsibility of the administration for public medical facilities. Pages 658 to 674

Predicting Monthly Demand for Blood Using Artificial Neural Networks

Ahmed Karim Jassima, Kadhim Ahmed Jawad Abbasb, aCollege of Administration and Economics, University of Thiqar, Iraq, bCollege of Administration and Economics, Mustansiriyah University, Iraq, Email: aAhmed.kareem@utq.edu.iq,  bKadhimjshem1978@turath.edu.iq

This study applied an Artificial Neural Networks (ANNs) model to predict blood demand in the central blood bank at Al-Haboubi Hospital in Nasiriyah City, south of Iraq. The network model was installed, validated and tested using incoming and outgoing blood data, submitted monthly for five consecutive years, from January 2013 to December 2017. The number of hidden neurons was estimated by trial and error. The mean square error (RMSE), mean absolute error (MAE) and correlation coefficient (R) were applied to select the best model. The artificial neural networks were considered an effective technique to estimate incoming and outgoing blood. This is a very helpful tool for those working in this important field. Pages 675 to 686

The Effect of Pollution on Entropy Estimator for Kumaraswamy Distribution

Layla M.Nassira, aAssistant Professor Dr., Mechanical Engineering Dept. College of Eng., Al-Mustansiriya University, Baghdad, Iraq, Email: alayla_matter@yahoo.com

Kumaraswamy distribution has many applications especially in determining failure times and estimating the reliability of many experiments. In this research, the theoretical aspects of Kumaraswamy distribution were presented with some estimating methods of its parameters such as Maximum Likelihood Estimation, Moment and Mixed. The practical aspect of the research was to apply 27 unpolluted and 81 polluted simulation experiments with different sample sizes and real distribution parameters. Simulation results showed that the entropy estimator of the distribution was influenced by sample size, contamination rate, estimation method and value of the distribution parameter. Further, other estimation methods, such as white noise and Bayesian can be adopted to compare with the results. Pages 687 to 703

Does Brainstorming of Auditees Fraud Prevention System Reduce Junior Auditor’s Judgment Bias? Evidence from an Experimental Study

R Nelly Nur Apandi, Hilda Rossietaa*, Fitriany, Ludovicus Sensi Wondabiob, a,bUniversitas Indonesia, Indonesia

This study aims to investigate whether brainstorming of the auditee’s fraud prevention system before an audit process is associated with the auditor’s judgment bias on risk assessment of material misstatement. Generally, this research proposes that the brainstorming reduces the auditor’s judgment bias. Using 132 college students of accounting at 17 universities in West Java, Indonesia, as research participants, this study conducts an experimental research method to test the proposition. The results suggest that after the brainstorming process, auditors who conduct an audit assignment to the company with a bad fraud prevention system assess a higher risk of material misstatement compared to the auditors before doing brainstorming. This means that the brainstorming process helps auditors to analyse audit evidence associated with the possibility of fraud and its effect on risk of material misstatement. Therefore, brainstorming facilitates the learning process for an auditor to improve the accuracy of judgment regarding the risk of material misstatement. Pages 704 to 717

Where is Beta going? A Case in Vietnam’s Commercial Electricity Industry during the Post Low Inflation Period 2015-2017

Pham Tuan Anha, Dinh Tran Ngoc Huyb, Le Thi My Phuongc, aThuong Mai University, Viet Nam, bBanking University, Ho Chi Minh City Viet Nam, Graduate School of International Management, International University of Japan, Niigata, Japan, cCollege of Commerce, Da Nang, Viet Nam, Email: aphamtuananh@tmu.edu.vnbdtnhuy2010@gmail.com,   clemyphuong.k11tc@gmail.com

The Vietnam economy and commercial electricity industry have gained lots of achievements after the financial crisis of 2007-2011, until it reached a low inflation rate of 0.6% in 2015. Software companies face challenges in an expanding Vietnam market such as pricing policy and supporting services. This paper measures the volatility of market risk in the Vietnam electricity industry after this period. The main reason is the vital role of the software company group in Vietnam. In recent years they always go with risk potential and risk control policies for economic development and growth. . This research paper aims to examine the increase or decrease in market risk of Vietnam’s commercial electricity firms during the post low inflation period of 2015-2017. Firstly, by using quantitative combined with comparative data analysis methods, we find out the risk level measured by equity beta mean in the commercial electricity industry is acceptable, i.e. it is less than (<) 1. One of the major findings was the comparison between the risk levels of the electricity industry during the financial crisis 2007-2009 compared to  the post low inflation time of 2015-2017. In fact, the research showed market risk fluctuation, measured by asset and equity beta VAR, during the post low inflation time has decreased slightly. Finally, this paper provides some ideas that could provide companies and government with more evidence for establishing their governance policies. This was a complex task but the research results give us a warning that the market risk volatility might be higher during the post low inflation period of 2015-2017. Our conclusion recommends some policies and plans to deal with it. Finding new potential markets and credit and financing policies are among the directions for electricity companies. Pages 718 to 731

Historical Disruption Through Technology

Reiza D. Dienaputraa, aFaculty of Cultural Science, Universitas Padjadjaran, Bandung, Indonesia, Email: areiza.dienaputra@unpad.ac.idreizaputra@yahoo.com

History is a branch of knowledge that has been dominated by the development of information technology. It is explicitly seen from the occurrence of two waves of historical disruption. The first wave occurred in the 20th century when history was confronted by the invention of the phonograph by Thomas Alva Edison in 1877. The phonograph technology has the ability to record sounds. Not long after that, history responded to it by presenting innovation in the form of strengthening oral sources and oral history. With phonograph technology, oral sources as historical sources, some of which were initially marginalised, quickly increased in status and then had equal position with other historical sources which previously dominated history, namely written sources. The second wave of historical disruption took place in the last decade of the 20th century and was intensified in the first and second decades of the 21st century when internet technology presented almost unlimited amounts of digital data. The leap of information technology, which has been moving very dynamically until now, presents innovations in the form of the presence of new historical sources, namely visual sources, both in the form of moving images and immovable images, as well as the presence of new historical constructs, namely visual history. The reality of the historical disruption existence in the two waves explicitly not only shows the friendliness of history but also shows the ability of it in dealing with the development of information technology at the same time. The friendliness and ability seem to always be a feature of history in dealing with various changes which will occur in the future, including changes caused by Industrial Revolution 4.0. Pages 732 to 742