Using Technology for Productive, Creative Purpose

Mrs Leticia Nischang Cusanelli, The University of Newcastle, Australia.

Dr Deborah Trevallion, The University of Newcastle, Australia.

In this article, we explore how creativity is impacted, positively and negatively by educational technology, as fundamental constructs of 21st century education. Creativity is one of the most important and noted skills for success in the 21st century and it is essential to ensure its productivity. This article offers clear definitions of technology and creativity and suggest how ones creative productivity can be impacted upon due to a failure to recognise poorly developed technological skills. Students require time to learn the required technological skills and freely available software. Time must be devoted to learning the functions of the program application before developing creative solutions to problems. It is suggested that effective infusion of creativity and technology in education must begin with building technological skills before moving to a problem solving or a STEM approach to learning that builds creativity. This article provides practical implications with broad recommendations and builds discourse around infusion of creative thinking and technology in 21st century educational systems. Pages 1 to 12




Work, Wellbeing and Creativity: The Role of Social Infrastructure

Jim Shorthose, School of Design, University of Lincoln, United Kingdom

Discussions of the relationships between work and wellbeing has historically been coloured by managerialist concerns to integrate the individual into the pre-existing requirements of the work organization, and as such it has often led to a less than authentic concern with a full picture of what wellbeing might be for a fully rounded individual. After providing a critique of this inauthenticity, this article suggests that a consideration of the hallmarks of creative work might help one to arrive at this fuller picture. It goes on to discuss this against the context of imminent technological unemployment and the advent of universal income schemes. It contends that this context, along with the possibilities of developing broad social infrastructures to support creativity, hints at practically feasible possibilities for the expansion of wellbeing. Pages 13 to 32




Irritable Bowel Syndrome amongst Medical Students in Oman - A cross sectional study

Hamdi Saleh Al-Mutoria, Mazin Saleh Al-Rudainib, Faisal Moinc, Hamed Al Reesid, Ahmed F. Omare, Sultan Mohammed Al-Mazrouif, a,b,cAssistant professor, National University of Science and Technology, College of Medicine and Health Sciences, Oman, dStudies and Research, Directorate of Planning and Studies-NBG, Ministry of Health, Oman, eSenior Specialist Gastroenterology, Department of General Medicine, Sohar Hospital,  Ministry of Health, Oman, fMedical officer, OMSB, Oman,

Objectives: Irritable bowel syndrome (IBS) is a globally common functional gastrointestinal disorder which mainly affects people with high levels of stress. Given that medical students are presumably exposed to  higher levels of stress in comparison to others, this study aims to assess the prevalence of IBS in Medical students as well as possible associated risk factors. Method: A cross-sectional study  was carried out at the National University of Technology and Health Sciences, College of Medicine, Oman during the period between 1 June and 2 July 2017. A comprehensive self-administered questionnaire was used to cover the following aspects : Age and gender, grade, possible triggers or risk factors, Rome IV Criteria, generalised anxiety score and family history of IBS. Results: A total of 464 students participated in the study, from which  38.9% (n=179) were detected to have IBS. The identified types of IBS include diarrhea (38.5%), mixed diarrhea and constipation (36.3%) and constipation (25.1%). The prevalence of IBS was higher amongst female students (41.3%). Year 2 students showed the highest prevalence (Students with positive family history of IBS showed higher IBS prevalence rate. The prevalence rate of IBS increased with increased anxiety levels and the difference was almost significant. Conclusion: More than a third of medical students included in our study, have shown symptoms consistent with undiagnosed IBS. It seems that high level of stress (represented by subjective anxiety) might play an important role in such high prevalence. Implementing effective measures to decrease stress levels may be beneficial in  dealing with this problem which subsequently reflects positively on students’ quality of life and academic performance. Pages 33 to 44




Designing Local Standard Growth Charts of Children in East Java Province Using a Local Linear Estimator

Nur Chamidaha*, Badrus Zamanb, Lailatul Munirohc, Budi Lestarid, a,bDepartment of Mathematics, Faculty of Sci. and Tech., Airlangga University, cDepartment of Health Nutrition, Faculty of Public Health, Airlangga University Campus C-UNAIR, Mulyorejo Street, Surabaya 60115, Indonesia, dMathematics Department, Fac. of Math. and Natural Sci., The University of Jember, Indonesia, Email: a*nur-c@fst.unair.ac.id

In this study we propose new designs of standard growth charts of children called a local standard growth chart (LSGC) which is significantly more suitable for children aged up to five years old in the East Java province of Indonesia than the WHO-2005 standard growth chart (WSGC), to assess their nutrition status.  The proposed designs are LSGC of weight, LSGC of height and LSGC of BMI which are based on  age by using a sample of children aged up to five years from East Java province. Children around one year old grow up rapidly then slowly. Also, growth patterns of boys and girls are different. Hence, we use predictor variables that consist of sex as a parametric component and age as a nonparametric component, leading to a semiparametric local linear model approach for constructing LSGC. Results show that the obtained median models of LSGC have satisfied the goodness of model fitting criterions, that include determining coefficient (R2) of 0.997 and  mean squared error of 0.21. In addition, the percentage of normal status of nutrition for children is considered province based on LSGC which are higher than those based on WSGC. LSGC  can be used by the Government for assessing the status of nutrition of children from East Java . Pages 45 to 67




Sustainable Development in Islam: A Study regarding the Possibility of Achieving Development Goals in Iraq

Asmaa Jssim Mohammeda, aCollege of administration and Economics, University of Baghdad, Iraq, Email: adr.asmma.j@coadec.uobaghdad.edu.iq

Sustainable human development means meeting the basic needs of society and striving for continuous improvement in quality, as it seeks to increase economic well-being while providing adequate housing and  nutrition, as well as providing electricity, water, health and education services . Ten centuries ago, Islam highlighted  the importance of the development effort and the necessity of its sustainability before the West took  it in the 1970s. There are a number of challenges that greatly affect the reality of achieving and ensuring  Millennium Development Goals. The research recommends the importance of fighting administrative and financial corruption, as this is one of the biggest challenges facing the possibility of advancing the economy and achieving Millennium Development Goals, as well as adopting a national development policy that seeks to set goals and programs that would achieve realistic goals in terms of reducing rates of inflation, unemployment, and poverty , thereby improving the indicators of sustainable development. Pages 68 to 84




The Effect of Private and Public Consumption on  Economic Exposure in Iraq during the Period (2004-2018) by Using (ARDL) Model

Mustafa Kamil Rasheeda, Ahmed Hadi Salmanb, Suhad Ali Shaheedc, a,b,cMembers in faculty in college of Administration and Economics / Mustansiriyah University, Email: adr_mustafa_kamel@uomustansiriyah.edu.iq,  bdr.ahmadhidi@uomustansiriyah.edu.iq,  cdr.suhadali@uomustansiriyah.edu.iq

After 2003, Iraq began  facing a new challenge  in resuming the export of crude oil to international markets after stopping it for more than a decade. It was possible to use the proceeds of oil exports to rebuild Iraq’s economy , which was destroyed by  economic sanctions, however Iraq has failed to manage these huge revenues and directed them towards reviving various productive activities and address imbalances in the production structure. Iraq has taken expansionary economic measures that have led to increased income levels and consequently increased consumption at the expense of saving. These expansionary measures were not accompanied by supportive measures to increase the gross domestic product, which was further affected as a result of deteriorating security  and the armed conflict witnessed by  Iraq witnessed during the period of this study. This, in turn, has led to the decline of most industries and the closure of many local enterprises and companies, which has caused an increase in the volume of imports  meeting the surplus of domestic demand, that is, increasing economic exposure. This study aims to shed light on the relationship between private and public consumption on the one hand and  Iraq’s economic exposure  on the other. According to the  hypothesis, there is a positive relationship between private and public consumption and economic exposure. In order to determine the factors affecting this phenomenon, a number of macroeconomic indicators were used in  addition to using econometric methods to estimate the magnitude of impact through (ARDL) model. The study concludes that the effect of public consumption is greater than private consumption on economic exposure. The study recommends that the imbalance in gross domestic product should be addressed in order to address the imbalance in the structure of exports and imports. Pages 85 to 104




Educational Human Resource Management Strategy SWOT Analysis for Thailand’s OBEC

Charoen Suksupa, Paitoon Pimdeeb, Prasittisak Sirijarupatc, a,bFaculty of Industrial Education and Technology, cFaculty of Liberal Arts, King Mongkut’s Institute of Technology Ladkrabang (KMITL), Bangkok, Thailand, Email: acharoen.5554@gmail.com,  bpaitoon.pi@kmitl.ac.th,  cprasitsiri38@gmail.com

The sample group consisted of 566 education and human resource management (HRM) professionals in one of 175 Educational Service Areas (ESA) under Thailand’s Office of the Basic Education Commission (OBEC). A questionnaire concerning the HRM strategy was used for the SWOT analysis. The findings showed that the strengths (s) from the internal environment analysis included clear measures on manpower planning, good-governance recruitment and placement. However, the analysis also showed that weaknesses (w) included the establishment of an unlawful commission (OTEPC), difficulty regarding appointments due to various staff positions, and delayed disciplinary acts, investigations, and follow-up. Opportunities (O) included four external factors. These were having a redeployment policy, good-governance management, staff placement precedence determined by a rewards system and having duty awareness. The threats (T) comprised of Thailand’s national policy which is constantly changing and  affects educational and administration manpower planning, rules and regulations as well as the recruitment of qualified persons for legal work. Pages 105 to 120




Ownership Structure and the Likelihood of Financial Reporting Fraud

Hadri Kusumaa, Nadhira Fitrianib, a,bIslamic University of Indonesia, Email: a883120104@uii.ac.id,  bnadhira.f29@gmail.com

Ownership structure can minimise the likelihood of financial reporting fraud. Previous studies have used a certain kind of ownership to assess the intention of cheating. This study simultaneously integrates types of ownership and aims to determine the influence of ownership structure on the likelihood of financial reporting fraud. It is a quantitative study with a sample of 353 firm-year companies listed in the Indonesian Stock Exchange (IDX) between  2013 and 2017. The sampling technique consists of  purposive sampling, while the data collection method uses data from the company’s financial report taken from the Indonesian Capital Market Directory or the company’s official website. The results  indicate that managerial , institutional  and foreign ownership have a negative and significant effect on the likelihood of financial reporting fraud. On the other hand, family ownership and public ownership do not affect the possibility of financial reporting fraud. Pages 121 to 140




The Use of Technology and Teachers’ Competency Development in Inclusive Education Learning: A Study in Central Java, Indonesia

Dianaa*, Sunardib, Gunarhadic, Munawir Yusufd, a,b,c,dDoctoral Program in  Educational Science, Sebelas Maret University, Email: a*diana@mail.unnes.ac.id,  bsunardi.ipuns@gmail.com,  cgunarhadi@fkip.uns.ac.id,  dmunawir_uns@yahoo.co.id

This study aims to provide an insight for an application of inclusive education in the institutions of early childhood education and the ability of teachers to use instructional technology in inclusive classes. Part of the success of the application of inclusive education at the level of early childhood education is the perception of teachers as the mainstream educators to children including those with special needs and their management of learning; including the use of media and learning resources. This research applied survey research that involved 25 teachers who teach in inclusive classes in the Central Java region. The data source of this research was obtained through an instrument in the form of a questionnaire with open and closed questions. The result found that in the application of inclusive education, teachers have positive perceptions and beliefs towards the implementation of inclusive education. The utilisation of media and technology-based learning resources in supporting the learning process in inclusive classes is influenced by age factors of the teachers themselves, where early childhood education teachers who are older and have extensive teaching experience are having difficulty in utilising technology-based media and learning resources due to their inability to use them. On the contrary, young teachers who already have experience in using technology will be able to utilise technology-based media and learning resources more significantly and efficiently, without denying that learning will be more meaningful if accompanied with concrete media and learning from the surrounding environment. The results of the observations and interviews conducted also showed that teachers still experience some difficulties in classroom management because of their limited management knowledge and skills in the inclusive classes. They need to do some training to improve their competence to manage the learning process for children with special needs in inclusive classes. Pages 141 to 153




The Role of Effective and Efficient Coordination between Intelligence Agencies

Sunarko, M.Ra, Khaiul Mulukb, Bambang S Hariyonoc, aStudent Doctoral Program, Faculty Of Administrative Science, Brawijaya University, b,cLecturer Doctoral Program, Faculty Of Administrative Science, Brawijaya University,

Early detection is needed in order to prevent the occurrence of various threats, as is a formidable and professional State Intelligence. This can be done by strengthening the cooperation and coordination of State Intelligence by respecting the law, democratic values, and human rights as mandated in the Constitution of the Republic of the Republic Indonesia in 1945. To achieve the objectives or tasks of the state intelligence agency, coordination is necessary, namely as a synchronous and orderly effort to provide the right amount and time, and direct the implementation to produce a uniform and harmonious action on the determined targets. In order to realise integrated intelligence measures and results, effective and efficient coordination and cooperation between intelligence agencies in the Republic of Indonesia is needed. Intelligence as a tool of government is an important issue. This issue becomes even more important when thinking deeper into the role of intelligence in the future versus global issues. Where the organisation of the National Intelligence Agency as the organiser of the coordination function is less supportive, differences in operational standards set by each intelligence agency is separate. Therefore, the National Intelligence Agency as the coordinator of the state intelligence agency has not been able to carry out its function as the coordinator of all intelligence agencies. Pages 154 to 170




The Influence of Halal Product Expectation, Social Environment, and Fiqih Knowledge on Intention to Use Shariah Financial Technology Products

Marzuki Marzukia, Nurdin Nurdinb, aFaculty of Syariah, Institut Agama Islam Negeri Palu, bFaculty of Islamic Economics and Business, Institut Agama Islam Negeri Palu, Email: amarzuki@iainpalu.ac.id,  bnnurdin@iainpalu.ac.id

The emergence of information technology has supported the growing Financial Technology (FinTech) industry in Indonesia. Similarly, the sharia financial technology industry also grows rapidly due to Muslim adoption of information technology for financial transaction. However, limited studies have been conducted to understand the factors that influence Muslim consumers to adopt sharia FinTech products. Through the use of the variables of halal product expectation, social environment, and fiqih knowledge, we surveyed eighty Muslim sharia FinTech consumers to understand whether those three variables affect their intention to use sharia FinTech products such as online loans. The results show that halal product expectation and fiqih knowledge factors have significantly affect Muslim consumers in Indonesia to use sharia FinTech products. Meanwhile, social environment, such as friends or higher Muslim figures, does not influence Muslim consumers to use the sharia FinTech products. We conclude that sharia FinTech companies should focus on improving their products to comply with Islamic sharia principles rather than using social environment to attract Muslim consumers to purchase their products. Future research may require more variable in similar studies to increase validity and reliability. Pages 171 to 193




Implicit Measure of Language Attitude: Study of Punjabi Native Speakers by Using Matched Guise Technique

Furrakh Abbasa, Muhammad Kashif Jalilb, Hammad Nazir Zakic, Faisal Irfand, a,dSchool of Languages, Civilization and Philosophy (SLCP), University Utara Malaysia, bNUML Lahore, Pakistan, cUniversity of Lahore, Lahore, Pakistan, Email: a*furrakh.abbas@gmail.com

The current study aims to investigate the language attitude of Punjabi native speakers by using implicit measure technique of matched guise. Punjabi is the mother tongue of the majority of the population in Pakistan, but it has been observed that the Punjabi has not obtained the status of a prestigious language in the country. In the backdrop of such a situation, it was necessary to conduct research to compare the language attitude of the Punjabi native speakers towards their mother tongue in contrast with English and Urdu. It has been commonly observed that the direct techniques of language attitude like surveys by using interview or questionnaire often yield socially desirable responses. So, the use of an indirect technique like matched guise has been considered appropriate for analysing the subconscious thought patterns of the language speakers. In the current study, the matched guise technique required the respondents to rate the ten speakers on a seven-dimensional language attitude trait scale (LATS) which comprised twenty-seven personality traits. The findings indicate that the participants of the research awarded the best possible status to the English language; the status given to Urdu language was also quite high, while they perceived quite low status for Punjabi language. The results from the application of paid sample t test reveal that the language attitudes of Punjabi native speakers differ significantly across Punjabi, Urdu and English languages.  The respondents showed the highest positive attitudes towards English language, high positive towards Urdu while their attitude towards Punjabi language was not very positive even on the dimension of solidarity. With respect to gender, no significant differences were recorded on the base of gender while the demographic variable of age was found to have significant influence on the formation of language attitude. The study implicates that there is further need to collect data in order to explore and account for this age based variation. The study also implicates that there is dire need to counter the influence of English as international language to work for the development of indigenous languages like Punjabi. The study concludes that the process of language shift with respect to Punjabi language may take place as this implicit attitude is expected to find articulation in the language practice patterns of the respondents. Pages 194 to 206




Identifying Weaknesses and Possible Development Solutions for The Iraqi Economy

Abdulwahab M. Jawad AL.Musawia, Maan Abood Alib, Ahmed Jassim Al-Yasiric*, Heider Nima Bekheetd, Hasan Latef Ke, a,c,d,eUniversity of Kufa, Faculty of Administration and Economics, Najaf, Iraq, bUniversity of Misan, Faculty of Administration and Economics, Misan, Iraq, Email: c*ahmedj.alyaseri@gmail.com

The paper aims to identify weaknesses in the Iraqi economy, which suffers from many problems. It also attempts to suggest appropriate development solutions for Iraqi economy. The paper adopts a descriptive analytical approach to review the ideas and proposals included in the research. The results show the absence of the institutional role and confusion in immature economic policies and programs, as well as a prominent deterioration in most economic and social indicators. Therefore, it is necessary to adopt alternative policies, including diversifying the economy and activating the role of other productive sectors, establishing a sovereign fund to invest surplus oil revenues and developing them in productive investments, revitalizing the private sector and enabling it increase economic activity. Pages 207 to 224




Juncture as a Poetic Device

Siham Mohammed Hasan Alkawwaza, aUniversity of Kufa/ Faculty of Languages/ Department of English, Email: asiham.alkawwaz@uokufa.edu.iq

The investigation of juncture, as a poetic device, involves an area of study that straddles the boundary between linguistics and literary studies and in each of which juncture plays a distinct role. Juncture serves as a suprasegmental phonemic cue, being a means to signal the borders of most words and groups of words in speech. In literary language, it contributes in creating a type of ambiguity that enriches texts with multiple meanings and thus poetic effects. While considerable work has been done to explore the significance of juncture in speech, very poor attention has been given to its role in literature. This study, therefore, takes this role by probing the poetic aspects of juncture that govern its use in literary texts. It also analyses some texts to show its mechanism to produce poetic effects. The study concludes that juncture serves as a device of style to create phonological ambiguity necessary for wordplay. Pages 225 to 239




The Effect of Corporate Social Responsibility and Financial Performance on Stock Returns

Moch. Fathonya, Akhsanul Khaqb, Endri Endric*, aKALBIS Institute, Jakarta, Indonesia,  bBadan Pemeriksa Keuangan The Audit Board of Republic Indonesia, cUniversitas Mercubuana, Email: afathony_gpv@yahoo.com,  bsanulhaq@yahoo.com,  c*endri@mercubuana.ac.id

The research intends to analyse the effect of corporate social responsibility (CSR) activities and financial performance which is proxy by the growth of cash flow (CFG) and return on assets (ROA) on the return of company shares. This study uses a sample of 7 companies that are part of the ASTRA group for the period 2014 to 2018 with a total of 35 research observational data. By using a general effect model that gives the result that CFG and ROA significantly influence stock returns, while CSR factors have no effect. Simultaneous testing states that the combination of CSR factors and financial performance (CFG) and (ROA) together affect the company's stock returns. This finding implies that companies cannot rely on CSR activities to increase stock returns, but rather focus on improving the company's financial performance. Pages 240 to 252




Managing Fintech’s Destruction through Innovative Banking: An Empirical Investigation

Adam Konto Kyaria, aDepartment of Accounting, College of Business Administration, Imam Abdulrahman Bin Faisal University, P. O. Box 1982, Dammam, Saudi Arabia, Email: a*akkyari@iau.edu.sa

This study investigates the extent to which Nigerian banks manage fintech’s destruction through innovative banking. Guided by the sensing and responding theory, data was collected via a questionnaire and analysed using Kruskal-Wallis and Post-hoc pairwise comparisons tests. The study found, among other things, that Nigerian banks are well aware of threats pose by fintech companies and are effectively managing the threats through competitive innovative banking products and services. Equally, the study found that Nigerian banks are not lagging in the provision of innovative banking services. The study concludes that fintech is destructive and Nigerian banks are proactive in managing it. Further studies are recommended to examine the effect of each of the banking products and services in managing the destruction from fintech. Pages 253 to 274




The Relationship between Brand Identity and Customer Engagement: An Analytical Study with a Sample of Faculty Members from University of Al-Qadisiyah Colleges

Hussein Falah Wareda, Sanaa Saad Kadhimb, Thaer Farhoodc, a,cBusiness Administration & Economic College, Al-Qadisiyah University, Iraq, bTechnical Institute, Diwania, Iraq,

The purpose of the current study was to test the nature of the relationship between brand identity and customer engagement with its dimensions (enthusiasm, attention, absorption, interaction, and identification). Accordingly, a sample of faculty members was chosen in the colleges of Al-Qadisiyah University, as 247 questionnaires were distributed to the study sample, which means the necessity to indicate the tools that are used in order to show the results of the study. Therefore, the most important statistical tools that were used for this purpose were represented in the structural equation modelling SEM, Alpha Cronbach’s coefficient, and the normality distribution represented by the "Kolmogorov-Smirnov, Shapiro-Wilk" tests, arithmetic mean, standard deviation, variance, materiality, the Pearson correlation coefficient, and regression coefficients obtained by the AMOS.V. 24 program. The study results showed that there are a correlation and significant impact between the mental image of the brand and customer engagement, and the most important findings of the study were the attention in providing the distinct personality of the brand, which is tailored to the requirements, expectations, and perceptions of customers. Pages 291 to 313




A Study of Discourse Intonation in a Selected Interview of Mohammed Ali Clay: A Phono-Pragmatic Analysis

Zainab Abbodi Alia, aSouthern Technical University College of Health and Medical Techniques Department of Medical Laboratories Iraq, Email: azainababudiusm@yahoo.com

This study investigates the role of discourse intonation in a religious interview of Mohammad Ali Clay with a young Muslim based on Brazil’s model of discourse intonation (1997). This paper specifically focuses on determining the intonational meanings regarding the key and termination meanings and the role of dominance and non-dominance of the speaker in the discourse. Most previous research has focused on investigating the role of discourse intonation in the classroom, particularly the pedagogical issues ignoring the linguistic issues. Therefore, this study bridges the gap in the literature as it investigates a religious text, which shows how the intended meaning and its function, specifically in Clay’s interview, clarifies using the components of Brazil’s model of discourse intonation. This study has mainly concluded that the equative meaning is the most common meaning used in Clay’s interview, which reflects that the young Muslim and Clay interact in their speech with each other and each one of them expects information which they try to convey during the discourse. Besides, non-dominance is the most common role in their speech. This reveals that the speaking style of both the characters of Clay and the young Muslim is simple style with a very low tone, particularly Clay, who reflects his modesty in talking about Islam, his beliefs in Allah, and how this religion is different from all other religions, specifically Christianity.Pages 314 to 330




Strategy of Campursari Music Management in Simalungun District

Heristina Dewia*, Arwina Sufikab, Arifninetrirosac, a,b,cFaculty of Cultural Sciences, University of Sumatera Utara, Email: a*heristinadewi@gmail.com

Campursari is a musical colour, produced from a combination of gamelan and Javanese culture musical instruments and Jaipong drum and keyboard. This study identifies strategies for Campursari music management. This is a qualitative method of research. The techniques are snowball sampling used by observation, interview, and documentation for data collection. The findings show that Campursari music research can be seen in Campursari Jangkep (full version) performed with complete gamelan (ringkes). Campursari music and successful teamwork also lead to the Campursari music group which keeps this music alive. Pages 331 to 340




The Use of Comics in Social Studies Material and Its Effect on Achievement and Retention among Second-Grade Students

Hala Lateef Husseina, aAssistant lecturer, Al-Mustansiriyah University, College of Education, Email: alteef2020hala@gmail.com

The research aims to know the effect of comic and comic method for second-graders (average students) for social studies. In order to reach the goal and hypotheses of the research, the researcher chose the experimental design (with partial control) from the type of partial post-test for the two equal groups. The research sample consisted of 61 female students from the second intermediate class, who are studying social studies at the Directorate of Education, Rusafa / First. As the sample of the research was randomly chosen from the students of the Hariri Elementary School located in the Naguib Pasha region in Adhamiya, in a simple random way, two middle-class divisions were also chosen and distributed in two groups - the traditional way in experimental and taught according to the cartoon and comic method, and the control group taught according to the usual method, after the researcher conducted parity operations between the two groups in the following variables (students' chronological age, academic achievement for the previous year 2017-2018, and intelligence). In order to achieve the goal of the research, the researcher prepared an achievement test consisting of 30 paragraphs after confirming its sincerity by submitting it to experts and arbitrators, as well as extracting its reliability by reapplying it. After correcting the answers and statistically processing the data, the research results showed the superiority of the experimental group students who studied the social studies subject of the same subjects according to the achievement test.  In the light of the results of the research, the researcher reached a number of recommendations, including using the comic method not only in the field of social studies, but also using this method in other subjects, and this has an impact on increasing educational achievement and retention, because successful teaching depends on the personality of the teacher and his intelligence and on his use of different teaching methods. The researcher also suggested conducting a number of future studies, including conducting similar studies in other dependent variables, including developing creative and contemplative thinking and developing geographical concepts, as the researcher also suggested conducting other studies in variables of other levels of education for both genders. Pages 341 to 355




Tax Compliance in Income Tax Payments

Raden Rudi Alhempia, Irfan Ardiansyahb, Sri Yani Kusumastutic*, Endri Endrid, aProgram Studi Manajamen. STIE Persada Bunda, Pekanbaru Riau, Indonesia, bSTIH Persada Bunda, Pekanbaru, Riau, Indonesia, cProgram Studi Magister Ilmu Ekonomi, Fakultas Ekonomi dan Bisnis, Universitas Trisakti, Jakarta, DKI Jakarta, Indonesia, dUniversitas Mercu Buana, Jakarta, Indonesia, Email: arudi.alhempi@gmail.com, birfanardiansyah@ymail.com,  csriyani.k@trisakti.ac.id,  dendri@mercubuana.ac.id

This research aims to estimate factors that influence the perception of the taxpayer on tax compliance to pay personal income tax. The data obtained was from primary data. Respondents are registered taxpayers and unregistered taxpayers in the region in Pekanbaru, Province of Riau. The data was estimated by the structural equation model. Four factors used are social norms, justice, hope, and the complexity of the tax rules. The result shows that the determinants of tax compliance in the region Pekanbaru is the perception of social norms and justice. The higher the sense of justice and social norms, the higher the level of tax compliance. To increase the level of tax compliance it is necessary to make efforts to improve the quality of tax services and transparency in the tax administration. Improved social and legal sanctions are also expected to increase tax compliance. Pages 356 to 374




Identifying the Intellectual Pollution and Emptiness of University Students with Unilateral Mental Personalities

Nasser Hussein Nassera, aAl-Muthanna University, College of Basic Education, Psychological Counseling and Educational Guide Department, Email: ana19ss63@gmail.com

The aim of the study is to identify the intellectual pollution and emptiness of university students with Single Minded Personality, and to know the differences in the variables of the study according to the variables: Gender (male, female), scientific / human,. The sample of the study consisted of 400 male and female students from Al-Muthanna University for the academic year 2018-2019. The results of the study have revealed the existence of pollution and intellectual emptiness, and Single-Minded Personality in various degrees in the university students. The study also has found that there is a correlation between the two variables: gender (male, female), and the study specialisation (scientific, human). The study found that there is intellectual pollution and individual intellectual emptiness, and there is a contribution to the pollution and intellectual emptiness in the Single-Minded Personality of university students; based on these results, the researcher put forward a number of recommendations and suggestions. Pages 375 to 391




The Family Welfare Empowerment Movement (PKK) as a Structure Relationship and Agent in Community Empowerment

Ida Wiendijartia, Hermin Indah Wahyunib*, Roso Witjaksonoc, a,b,cProgram Extension and Development Communication, Gadjah Mada University, Indonesia, Email: b*herminkilo12@gmail.com

This research is motivated by the fact that that women have great potential in poverty alleviation activities through community and group empowerment. One of the organisations that is expected to become a potential container for development is Family Welfare Empowerment (PKK). The demand for PKK's flexibility to become a development agent and change agent is stronger, because PKK is one of the organisations working at the civil society level in improving family welfare and it is more effective because of the cadres reaching up to the village level. In today's democracy, it is interesting to examine how the PKK works, as an organisation formed by the government from the central to the village level, capable to act as an ideal female empowerment agency. The use of the structural theory from Giddens is used to look at the relationships of structures and actors within the PKK's institutions, in its ability to respond to new challenge, so there needs to be a substantive renewal in the work program and organisational management in the future. Data was collected using a qualitative approach, with in-depth interviews and participatory observation, in the PKK of the Sleman District. The role of the Chairperson of the PKK Mover Team with its various powers based on the basic rules of the PKK, enables agents to transform their formal power into a relatively unlimited capacity to produce creative actions in turning constraints into opportunities; so this is why the PKK today still remains and exists as a women's empowerment organisation. Pages 392 to 405




Bringing Religious Value to Public Service Motivation

Dian Suluh Kusuma Dewia*, Achmad Nurmandib, Dyah Mutiarinc, Hazel Jovitad, Salahudine, Ekapti Wahjuni Djuwitaningsihf, a,fDepartment of Government Science, Universitas Muhammdiyah Ponorogo, Indonesia, b,cDepartment of Government and Public Administration, Universitas Muhammadiyah Yogyakarta, Indonesia, dDepartment of Political Science, Msu-iligan Institute of Technology, Philippines, eDepartment of Government Science, Universitas Muhammdiyah Malang, Indonesia, Email: a*suluh.dian@gmail.com

The role of socio-historical study is the Public Service Motivation (PSM) attachment brought by James Perry. 4 dimensions of PSM are associated with parental socialisation, religious socialisation, professional identification, and political ideology. This study aims to do a comparative analysis of the influence of social background, religiosity, and voluntary activities on the motivation among public servants in Indonesia and the Philippines. By using the qualitative approach, primary data were obtained from 20 employees in the form of in-depth interviews of key informants. Analysis of the data in this article used the software NVivo 12 Plus. The results showed that the value of religiosity has the most significant impact in Indonesia and the Philippines. However, family socialisation and volunteer activities contribute to the PSM. Pages 406 to 424




The Predictive Strength of Academic Performance in Passing the Philippine Nurse Licensure Examination

Jordan H. Llegoa, Salman Al- Saqrib, Ellen P. Gabrielc, Jennie L. Corpusd, a,bCollege of Nursing, University of Ha’il, Kingdom of Saudi Arabia, aGraduate School, Texila American University, Georgetown Guyana, c,dCollege of Nursing, University of Luzon, Philippines, Email: allegojordan@gmail.com,  bs.alsaqri@uoh.edu.sa,  culcn@ul.edu.ph,  dJennie.corpus@gmail.com

This study aimed to examine the existing relationship between academic performance and Philippine Nurse Licensure Examination (NLE) rating; assess the predictive strength of academic performance in passing the Philippine NLE; and find out the percentage of contribution of academic performance of nursing graduates in passing their Philippine NLE. This study used correlational and regression analysis. Total enumeration was employed through the use of archives, with 107 collected data from nursing graduates batch 2014- 2016. Data collection was from June 2018 to July 2018.  The statistical test used were mean, SD, Pearson-r and Multiple Regression Analysis. Results were as follows: regarding grade in Nursing Care Management (NCM) Courses the mean (SD) score is 80.21 (2.27), regrading Related Learning Experiences (RLE) Courses the mean (SD) score is 83.83 (2.17), regarding the Pre-board rating the mean (SD) score is 72.89 (6.98), and Philippine NLE rating has mean (SD) score of 72.89 (6.98). Regarding the relationship between academic performance and Philippine NLE rating, for NCM Courses Pearson-r scored (r= 0.59, n= 107, p= 0.001); regarding RLE, Pearson-r scored (r= 0.56, n= 107, p= 0.001); regarding the Pre-board rating, Pearson-r scored (r= 0.32, n= 107, p= 0.001). The predicted NLE Rating, F (3, 103) = 21.07, p= 0.001, R2= 0.38. Furthermore, the predicted NLE rating= -49+ (3.26 x Nursing Care Management Grade) - (1.73 x RLE Grade) + (0.08 x Pre-Board Exam Rating). Conclusions include: Academic Performance of the nursing graduates has moderate influence in passing the Philippine NLE. Also, grades in NCM and RLE courses and Pre-Board Examination is a weak determinant in passing the Philippine NLE, and grade in NCM courses has the highest predictive value in passing the Philippine NLE.  The nursing education the respondents received during their baccalaureate year has relatively low influence, about 38% contribution in passing the NLE. Pages 425 to 437




The Effect of Concept Mapping and Mind Mapping on Creativity in Ecology of Senior Secondary Schools’ Students in Nigeria

Dashe Nanchen Petera, Nor Asniza Ishakb, a,bSchool of Educational Studies, Universiti Sains Malaysia, Email: b*asnizaishak@usm.my

This study examined the effects of Concept Mapping (CM) and Mind Mapping (MM) on the creativity of the ecology of senior secondary schools’ students in Nigeria. The study employed quasi-experimental, which adopted the Pre-test Post-test non-equivalent group design to achieve the research objectives. Three components of creativity (fluency, flexibility and originality) were used to test the level of the creative ability of the students by using the CM and the MM as pedagogy in the classroom. The two groups (CM and MM) were all experimental. A sample of 78 students in two intact classes of two different senior secondary schools in Plateau State, Nigeria, were used for the study. The collection of data was carried out using the Ibadan Creativity Assessment Scale (ICAS) as the instrument, and MANOVA was used for data analysis. The findings show that there is a significant difference between the two experimental groups; that is, there are variations among the students in terms of their creative ability on ecology in favour of the CM group. However, this study will serve as an instructional strategy for teachers in teaching Ecology and improve the creativity of students in Nigeria. Pages 438 to 453




Collaborative Challenges among Stakeholders on Tourism Destination Competitiveness

Nur Shahirah Mior Shariffuddina*, Wan Mohd Adzim Wan Mohd Zainb, Muaz Azinuddinc, a,b,cFaculty of Applied Social Sciences, Universiti Sultan Zainal Abidin, Malaysia, Email: a*shahirahmior@unisza.edu.my

Tourism Destination Competitiveness (TDC) is now becoming important in efforts to enhance a destination’s overall performance, with emphasis placed on the strategic management of its development. It is fundamental that a destination’s management sustain the destination’s competitive advantage in terms of its resources that are rare, inimitable or irreplaceable. However, many studies on TDC downplay the critical role of a destination’s management in protecting the resources and maintaining socioeconomic prosperity.  As such, this study aimed to explore the importance of Destination Management Organisations (DMOs) in the cooperative work between governments and private organisations in tourism planning and development, particularly for Perhentian Island. A qualitative approach using semi-structured interviews with stakeholders was applied in this study. Findings revealed that government tourism agencies continue to disregard the importance of engaging with multiple stakeholder groups in the planning process. This lack of integration could be the missing component in building up Perhentian Island as a competitive destination. Pages 454 to 466




The Character Education Strengthening of Local Culture Based Students of South Halmahera High School

Mohtar Kamisia, Ali Imronb, Bambang Budi Wiyonoc, Imron Arifind, a,b,c,dFaculty of Educational, State University of Malang, Email: akamisimohtar@gmail.com,  bali.imron.fip@um.ac.id,  cbambang.budi.fip@um.ac.id,  dimronarifinum@gmail.com

The effect of globalisation has resulted in young people, especially young people today, who are more proud of foreign cultures than our own. This is because they feel more popular if they follow the culture that comes from foreign countries. Our young people in Indonesia feel less confident, so that Indonesia in the eyes of international countries does not show cultural progress, and the Indonesian state in the eyes of the world is still far behind. Thus, preserving our culture can have a very big role on the development of the character of young people in Indonesia, especially adolescents who are cultured "SARUMA". Thus, preserving culture can provide an important role in the development of the character of adolescents in Indonesia, especially adolescents who are cultured "SARUMA". In the era of globalisation, character education plays an active role in overcoming the moral crisis that has ravaged villages, village heads, sub-districts to South Halmahera Regency, North Maluku Province. However with the SARUMA culture leading them out of the dark mindset, that is not understood by a handful of people / communities who are in conflict with bringing the issue of ethnicity, religion, race, and between groups (SARA), in South Halmahera Regency, this can reduce the conflict that occurred at that time. And thank God Almighty that he still gave instructions and his pleasure to be able to make peace, and now all members of the people of South Halmahera Regency visit each other, respect each other, and associate with them like their own siblings. So, the "SARUMA" culture is very dominant even though it is still local, but the values contained therein are very universal.Pages 467 to 483




Tourism Production Function: An Approach for Local Food Producers

Wan Mohd Adzim Wan Mohd Zaina*, Muaz Azinuddinb, Nur Shahirah Mior Shariffuddinc, a,b,cFaculty of Applied Social Sciences, Universiti Sultan Zainal Abidin, Malaysia, Email: a*wanazym@gmail.com

The role of locally produced food is directly connected to tourism because it enhances the tourist experience and develops additional economic activity for the destination. The importance of local food production for places and consumers gives credence to the existence of a value-added process through consumption of local/regional food products. This study discusses the theoretical approach and influence of the Tourism Production Function by Smith (1994), with local food producers. The approach is linked with producer perceptions and experiences of tourism development and how it impacts their business operations. It focuses on the local food producers as an integral part in strengthening the destination tourism development as a result of its ability to transform food resources into a unique food tourism product. Pages 484 to 498




The Efficacy of Applying Prophet Muhammad’s (PBUH) Practical Methods of Conflict Management in Resolving Inter-Religious Crises in Nigeria

Ammaru Ummarua*, Mohd Farid Mohd Sharifb, a,bSchool of Humanities, Universiti Sains Malaysia, Malaysia, Email: a*ammaru004@gmail.com

Before the advent of Prophet Muhammad, Peace be Upon Him (PBUH), the whole of Arabia was pervaded by anarchy, inter-tribal wars, conflicts, chaos and hostilities. In other words, communal clashes and ethnic upheavals were part and parcel of Arabs’ life prior to the advent of Islam. As a Prophet, leader and guide of the entire mankind, Prophet Muhammad (PBUH) was able to change the status quo from the anarchy of historical violence to a peaceful, harmonious and amicable living using different methods and strategies of arbitration, tolerance, patience, reconciliation, pacts, compromise and forgiveness. The positive results of the above mechanisms did not only curtail the historical violence in Arabia but assisted tremendously in preventing future occurrence of such mayhem. Nigeria has been affected by the recurrence of deadly inter-religious conflicts between Muslims and Christians for the past four decades and all efforts to curtail the menace proved abortive. It is against this backdrop this paper aims to examine the efficacy of adopting the Prophet Muhammad’s practical methods of managing conflicts in resolving and preventing inter-religious crises in the country. The researcher adopts the analytical comparative method by using secondary data. Different resources such as the Glorious Qur’an, hadith books, history textbooks, dissertations, journal articles and other academic publications on pre-Islamic Arabia and inter-religious crises in contemporary Nigeria are used in writing the paper. The findings of the paper reveal similarities between the pre-Islamic violence and the contemporary inter-religious conflicts in Nigeria that makes Prophet Muhammad’s modus operandi relevant in resolving inter-religious crises in the country and, therefore, recommends its application by the government, religious leaders, traditional rulers, teachers, security agents, judges and other stakeholders for the restoration of peaceful coexistence between the adherents of the two religions in the country. Pages 499 to 517




The Influence of Electronic Banking Service Quality on Customer Satisfaction of Banks in Tripoli City, Libya

Abdelghani Masaud Ahmeda, aFaculty of Business and Management, Universiti Sultan Zainal Abidin, Malaysia, Email: aAbdelghani308@gmail.com

The current age of globalisation has urged developing nations’ banks and customers to keep abreast with the global market, within which they have a higher likelihood to face several challenges. In this regard, it has become necessary to understand the customers’ perceptions concerning online banking quality in the context of developing nations in order to inform the future adoption of strategies and enhance banks-customers relationships. Therefore, this study primarily attempted to investigate the relationship between e-banking service quality dimensions and customer satisfaction, and to highlight which of the dimensions have the highest influence on the latter. The study made use of descriptive analytical method, with questionnaire copies distributed to the study population, comprising of bank clients in Tripoli City, Libya. From the 210 questionnaire copies distributed, 180 were retrieved and data was analysed using SPSS and AMOS 23. Based on the findings obtained, the quality of electronic-banking services’ dimensions namely, ease of use, time saving, security and confidentiality, significantly influenced customer satisfaction. Moreover, the findings also showed that customers’ gender, age and qualification did not significantly influence their satisfaction. Thus, this study recommends that banks concentrate on the electronic-banking services quality in terms of its top influencing factors. Pages 518 to 530




Political Package: Movement of Muhammadiyah Political Elite in the Election of 2019

Jusuf Harsonoa, Robby Darwis Nasutionb*, a,bMuhammadiyah University of Ponorogo, Indonesia, Email: b*darwisnasution69@gmail.com

Muhammadiyah is an interest group and its elites cannot remain silent in politics after interpreting situations other than that the Muhammadiyah elite does not interfere in politics but its members are involved in politics. The political attitude of the Muhammadiyah elite organisations is unclear in every election whether the presidential election, PILKADA or legislative elections, because of the fragmentation of the Muhammadiyah elite. The formulation of the problem in this study is how is the movement of the Muhammadiyah Ponorogo elite in the 2019 election? The question derived from the formulation of the problem above is first, who is included in the elite Muhammadiyah organisation in Ponorogo? Second, what is the tendency of elite movement? Third, what factors influenced the movement of the Muhammadiyah elite in the 2019 elections? Fourth, what is the motivation of Muhammadiyah's elite organisation in Ponorogo in making organisational policy decisions to determine the direction of the organisation's political movements, specifically religious organisations? The type of research used is descriptive qualitative in which the determination of informants using purposive sampling and the method of collecting data by observation, interview or document review. This study concludes that there is a political package determined by the Muhammadiyah Central Leadership and the Muhammadiyah Regional Leadership, and at the Regional Leadership level only socialises with the citizens. The influential elite group is at the central and regional level, while no figures outside the core management have a big influence in determining the organisational policies of the Muhammadiyah. Rationality, in determining candidates, is rationality over where the central and regional leaders hold full control over the choices that must be accepted by the regional leaders and the residents. Pages 531 to 542




Management of Environmental Communication from the Perspective of Public Relations

Krisna Megantaria*, Eli Purwatib, Ayub Dwi Anggoroc, a,b,cMuhammadiyah University of Ponorogo, Indonesia, Email: a*megantari@umpo.ac.id

Corporate Social Responsibility (CSR) is an embodiment of a company’s steps in dealing with issues that are developing in society about the company. One of them is the issue of environmental communication. State Owned Enterprises (SOEs) are obliged to implement CSR as stated in Law No. 40,2007, which is referred to as the Community Development Partnership Program (PKBL). Bank Negara Indonesia (BNI) is one of the SOEs that have implemented a program in the context of environmental communication called BNI Go Green. The focal point of CSR is dynamic and sustainable development. Environmental communication is an issue that must be seriously managed in a company. When it is not managed properly, it will cause a potential crisis in the company. The public relations department or public relations must have a good strategy in terms of environmental communication. Pages 543 to 552




Female Politicians Fighting Marginality: A Study of Minangkabau Muslimah Involvement in the 2019 General Election

Martin Kustatia*, Hallen Abubakarb, David D. Perrodinc, Lailial Muhtifahd, Hetti Waluati Trianae, Nelmawarni Nelmawarnif, Warnis Wanisg, a,b,e,f,gUniversitas Islam Negeri Imam Bonjol Padang, Indonesia, cEastern Asia University, Thailand, dInstitut Agama Islam Negeri Pontianak, Indonesia, Email: amartinkustati@uinib.ac.id,  bhallenabubakar@gmail.com,  cdaviddperrodin@gmail.com, dlaily_azhar@yahoo.co.id,  ehettitrianan@uinib.ac.id,  fnel_bungo@yahoo.com, gwarnis@uinib.ac.id

This study aims to describe the contestation of female politicians against cultural, social and political marginalisation within the Minangkabau ethnic group of West Sumatra, Indonesia, while actively participating in the legislative field of the 2019 general election. This study uses a qualitative approach to describe and analysed the experiences of “Bacaleg” [female politicians or women candidates] within various political parties of the Minangkabau ethnic group who are preparing to face the 2019 General Election. Data collection was carried out by documentation, in-depth interviews, and focus group discussions with Minangkabau women politicians, and was analysed by using qualitative data analysis techniques. The research findings show that Minangkabau women politicians have the determination and commitment to fight the marginalisation of women from cultural, social and political perspectives in order to participate in politics. Minangkabau women politicians who have managed to get seats at the national level in the People's Representative Council (DPR)] and the National Regional Representative Council (DPD), at the Provincial level in People's Regional Representative Council Level I (DPRD I)], and at the Regency level in the People's Regional Representative Council Level II (DPRD II) in the 2019 General Election have a strong motivation to improve the condition of society, especially women and children as stated in the political promises they have delivered to their constituents. Nevertheless, women candidates for the 2019 elections, who have not yet succeeded in sitting in parliament, see their failure as “delayed success” and will continue to fight against marginality in the upcoming 2024 elections. Pages 553 to 568




Netizen Participation in the Counter Narrative of the Anti-Hoax Movement in Indonesia

Jumranaa, Partinib*, Sri Peni Wastutiningsihc, a,b,cProgram Extension and Development Communication, Gadjah Mada University, Indonesia, Email: b*partini@ugm.ac.id

The development of technology and information stimulates the use of social media in social movement activities. In fact, the anti-hoax social movement was initiated online in Indonesia by relying on the collectiveness of netizens to fight the dissemination of hoaxes in cyberspace. There are differences in the characteristics of online and offline social movements in cyberspace, thus, the form and level of netizen participation in the anti-hoax movement are also different following the characteristics of the social media. This research focused on the participation of netizens in fighting hoaxes on social media. The research was conducted using Netnography by studying the activity pattern of netizens in the Forum Anti Fitnah Hasut dan Hoaks (FAFHH), an anti-defamation, incitement and hoax forum on Facebook. The results showed that netizen participation in FAFHH is in the form of digital scoping and counter-narrative. Digital scoping is done by reporting hoaxes spread on social media, while the counter-narrative action consists of fact-checking and spreading refutation results. The level of netizen participation in the anti-hoax movement is quite high. They participate voluntarily in various actions of anti-hoax movement. Pages 569 to 582




Social Change Resulting from the Implementation of Inclusive Communication Approaches for the Marginalised Villagers in Central Java, Indonesia

Nuryantia, Subejob*, Roso Witjaksonoc, Mochamad Fathonid, a,b,cProgram Extension and Development Communication, Universitas Gadjah Mada, Indonesia, dProgram Extension and Development Communication, Universitas Gadjah Mada, Indonesia, Email: b*subejo@ugm.ac.id

The presence of new media as a medium for empowering rural communities brought many changes as well as new problems. The fact that not all communities had communication technology tools, (called marginal villagers,) is a new problem when every village is required to have a village web, as happens in Susukan Village, Central Java, Indonesia. Therefore an inclusive communication approach is needed that allows village communities to access information from the village web. This approach allows for positive social change. By using qualitative methods, this study explains  how social changes occurred in the Susukan village community after an inclusive communication approach. Pages 583 to 593




The Concept of Wilayah (Responsibility) According to Ibn Taymiyyah

Mohammed Muneer’deen Olodo Al-Shafi’ia*, Mohd Safri Alib, Engku Ibrahim Engku Wok Zinc, Mohd Hasrul Shuharid, Razali Musae, Habibat Oladosu-Uthmanf, Auwal Abdullahig, a,b,c,d,eFaculty of Islamic Contemporary Studies, Universiti Sultan Zainal Abidin, Malaysia, fDepartment of Arabic and Islamic Studies, University of Ibadan, Nigeria, gDepartment of Religious Studies, Gombe State University, Nigeria, Email: a*mmolodoa@gmail.com

The sudden and insisting emergence of various people claiming wilayah (being given responsibility by Allah SWT) nowadays is a call that alarms. It calls for serious attention from those who are in authority. There are two kinds of wilayah according to Ibn Taymiyyah; that of Allah SWT and that of al-Shaytan. There are those chosen by Allah and there are those who have preferred their adherence to Shaytan. We must differentiate between these, as clarified by Allah SWT and His Messenger s.a.w. The chosen ones of Allah SWT are the believers and the followers of Shaytan are not, and it has been difficult for people in this contemporary age to differentiate between the two. They do not know the way to distinguish between their qualities and think that anyone on whose hand strange things occur could be regarded as the one chosen by Allah SWT. This extends to not only the hotels and tourism pacts but anyone who is saddled with responsibility. This paper is based on clarifying the whims associated to al-Wilayah (guardianship) from the perception of Ibn Taymiyyah and his writings. The paper employs library, inductive and analytical approaches to collect and analyse the required data, which was collected from books and scholarly articles of both ancient and contemporary scholars. The paper basically relies on the Qur’anic verses, prophetic traditions, the statements of companions and their successors, as well as scholars who thread their path. Thus, the central focus of the article is to clarify the concept of being saddled with wilayah from the point of view of the Ahl al-Sunnah wa al-Jama’ah (ASWAJA) as established in the Qur'an and Sunnah, through Ibn Taymiyah and his writings. Pages 594 to 607




The Role of Community Figures in Preventing Divorce: A Case Study in Pahonjean Village, Cilacap Regency, Central Java Province

Dyah Retna Puspitaa*, Rin Rostikawatib, Pawrtha Dharmac, a,b,cFaculty of Social and Political Sciences, Universitas Jenderal Soedirman, Email: a*dyah.puspita@unsoed.ac.id

Quality families (consisting of quality human resources) in villages, is increasingly required in line with village development. Unfortunately, many divorces of village families are initiated by women for economic reasons. Examples of this exist in Pahonjean village, a part of Cilacap Regency, where divorce cases are considered the highest in Central Java Province. This research aims at examining the awareness level of community figures in Pahonjean village, related to divorce cases in their village and how to prevent them. The research respondents are 32 community figures. The data was collected using mixed methods. Quantitative data was collected using a questionnaire and qualitative data was collected through a focus group discussion. The quantitative data was analysed using descriptive statistics, while the qualitative data was used to sharpen the information. The research result shows that most community figures (71.9 percent) are not aware of the divorce phenomena in their village. Consequently, more than half of the respondents (59.3 percent), have not adopted preventive measures since socialisation is not required by the village government. According to the village government, the divorce administrative process does not involve the village government. Consequently, the village government does not have the data and there is no special agenda for socialisation. Therefore, the village government and community figures need to immediately socialise the community and drive the villagers’ economy (particularly men) in the prevention of potential “divorce-prone family”. Pages 608 to 620




A Proposed Professional Learning Communities Model for Malaysian Schools: Using a Design Development Research Method

Kamarudin Ismaila*, Rosnah Ishakb, Fanny Kho Chee Yuetc, a,b,cFaculty of Administration and Economy, Universiti Pendidikan Sultan Idris, Malaysia, Email: a*kamalcikdeen@gmail.com

School-based professional learning communities (PLCs) have been one of the strategies of professional development in schools that have proven to impact teachers’ quality and student performance. Most of the PLC models are widely researched in western countries, whereas PLCs in Asian countries are limited. The characteristics of these PLC models are different based on the institutional and cultural context. Therefore, there is a need to understand the concept of PLC practices, by developing a PLC model based on the Malaysian institutional context. In this paper we described the design development research method, which includes 4 major phases: literature review, design and development, implementation and finally validation of the proposed model. Pages 621 to 633




The Effect of Management Style on Accounting Information Systems

Meiryania, Leny Suzanb, Jajat Sudrajatc, Dezie Leonarda Warganegarad, aAccounting Department, Faculty of Economics and Communication, Bina Nusantara University, Jakarta, Indonesia 11480, bAccounting Department, Faculty of Economics and Business, Telkom University, Bandung, Indonesia 40257, cBINUS Entrepreneurship Center, Bina Nusantara University, Jakarta Indonesia 11480, dAccounting and Finance Department, Faculty of Economics and Communication, Bina Nusantara University, Jakarta, Indonesia 11480, Email: ameiryani@binus.edu,  blenysuzan@telkomuniversity.ac.ic

Management style is a complex concept. It is identified as a factor that can succeed or thwart the achievement of quality of a financial reporting system. The purpose of this study is to investigate through testing confirmation of management style influence on the quality of financial reporting systems. It was statistically processed using simple regression analysis. The research method used explanatory research method to get basic answers of causation by analysing the causes of the problems on the quality of financial reporting systems. The results of this study show that management style influences the quality of financial reporting systems and the problems of financial reporting systems which has not qualified occur because of the financial reporting systems which are less qualified, less integrated, less efficient and have not achieved optimal access. The financial reporting systems which have not qualified are because the management style does not fully guarantee the implementation of financial reporting systems. Pages 634 to 646




The Importance of Qualitative and Unobtrusive Research Methods within the Broader Concept of Meaning-Making

Christelle J Auriacombea*, Natanya Meyerb, aSchool of Public Management, Governance and Public Policy, College of Business and Economics, University of Johannesburg, South Africa, bSarchi Chair Entrepreneurship Education College of Business and Economics, University of Johannesburg, South Africa,

This article focusses on the interrelationship between unobtrusive research methods and theory during the process of meaning-making in qualitative research. The article unravels the dynamics of meaning-making when using unobtrusive methods to develop an analytical framework, in the context of the broader debates and issues relating to qualitative research methodology. The methodology was based on a comparative desktop study to identify and assess the current state of the debate. It entailed a comprehensive literature survey of authoritative methodologists to conceptualise and contextualise the area of investigation. It was found that the limitations of the dependence on empirical techniques may in some cases hamper meaning-making. The conceptual analysis method could be more credible than survey findings as it supplies the reader with unobtrusive research techniques that study social behaviour to eliminate bias and promote conceptual and contextual analysis. The article concluded that qualitative science aims to develop concepts to gain a deeper understanding of the phenomena represented by the concepts themselves and, to develop generalisable and valid theories. It is recommended that triangulating unobtrusive methods with other methods in a qualitative design – in terms of interpreting, conceptualising and abstracting – enhances meaning-making in Social Sciences to contribute to new knowledge. Pages 647 to 662




The Application of Science Teaching during Early Childhood: Equipping Families to Face 21st Century Realities

Nanaa, aPhysical Education Department, Universitas Siliwangi, Indonesia, Email: anana@unsil.ac.id

This study aims to describe the application of science on early childhood in families to equip them to face the 21st century. It deployed the descriptive qualitative method on field research. The data was obtained from observation, interview, and documentation. The results indicate 2% of participants never applying science, 12% rarely applying science, 39% usually applying science, 37% often applying science, and 10% very often applying science. These will be followed up by a workshop, parenting program, restrictions on using cell phones, and a literacy program. The results achieved will then encourage parents to understand more about the right application of science to good parenting. Besides these, children will develop an interest in reading and be encouraged to be more imaginative and creative. Pages 663 to 674




The Level of National Awareness among Public and Private Kindergarten Children in the City of Amman, Jordan

Ali Alelaimata, Hesham Alomyanb*, Hana H. Al-Fulfulyc, aHashemite University, Zarq, Jordana, bUniversity of Petra, Amman, Jordan, cIsra University, Jordan, Email: aAliolaimat@hu.edu.jo,  b*halomyan@uop.edu.jo,  chanaalfulfuly@yahoo.com

This study aimed at identifying the level of national awareness among kindergarten children in the city of Amman, Jordan. The study sample consisted of 196 male and female children from public and private kindergartens.  The study used a national awareness scale prepared by the present researchers. The results of the study showed that kindergarten children in public and private schools have an acceptable level of national awareness. However, private kindergarten children have a higher level of national awareness than public kindergarten children. No significant differences were found between male and female children in the level of national awareness. Pages 675 to 688




The Determinants of Internet Corporate Reporting in Indonesia

Sasya Sabrinaa, aAccounting Department, Faculty of Economics and Communication, Bina Nusantara University, Jakarta, Indonesia 11480, Email: asasyasabrina@binus.ac.id

This research aims to analyse the determinants of Internet corporate reporting in Indonesia. The determinants studied in this research are firm size, leverage, profitability, and liquidity. The population of this study is the Indonesian manufacturing companies listed in the Indonesia Stock Exchange in 2018. Based on purposive sampling, the final data used are 121 quantitative data. The data of this research are obtained from the financial statements of listed manufacturing companies and the official website of the companies. The data is analysed using a multiple regression test. The research results show that the firm size affects the Internet corporate reporting, leverage has no effect on Internet corporate reporting, profitability has no effect on Internet corporate reporting, and liquidity also has no effect on Internet corporate reporting. Pages 689 to 701




The Role of the Knowledge Economy in Harmonising the Outcomes of Higher Education with the Needs of the Labour Market

Sabah Jalil Kazim Al-Husseinia*, Ali Umran Husseinb, Baslma Niyaz  Mohsin Almohammec, aLecturer, Faculty of Management and Economics- Kerbala University- Iraq, b,cAssistant Lecturer, Faculty of Management and Economics- Kerbala University- Iraq, Email: a*sabah.j@uokerbala.edu.iq

Knowledge is considered the main engine to achieve all the objectives of education that aim at making a qualitative shift in the skills of graduates required by the labour market: this requires universities to prepare to look at traditional teaching methods and move to new teaching methods that take into account the modernity and technology necessary to develop skills and sustainability. The current paper aims to examine the importance of the knowledge economy, the reality of university education in Iraq and the possibility of benefitting from modern technologies in education and its ability to respond to the requirements of the labour market, through raising the efficiency of education which can be attained by the use of techniques and modern educational and training tools.  Accordingly, the study hypothesises that the knowledge economy contributes a significant role in improving the outputs of higher education and raising the productivity of the labour force in a way that matches the needs of the labour market. Such steps lead to reducing unemployment on the one hand and raising the potential and skill of workers on the other hand.  In order to clarify the concepts of the research, the researchers use two basic approaches, namely; the inductive approach and the deductive one. The paper ends up with several conclusions and recommendations. The most common error results in the weak contribution of the knowledge economy in universities which still depend heavily on the traditional method. Thus, there is an urgent need for changing this method and the adaptation to a new teaching style that adopts modern technology in all stages of study. Pages 702 to 719




A Discussion of the Right to Defence of The Accused Juvenile during Trial in Iraqi Law

Mohammed Abdulmohsin Saadon Al-Machtomia, Khalid.K.D.Almamouryb, Adel kadhem saoodc, Ibrahim Hameed Mehsund, aAl-Furat Al-Awsat Technical University, b,cUniversity of Karbala, dMinistry of Health, Email: aInj.dr.moh@atu.edu.iq,  bk.almamoury@gmail.com,  cAdel.kadhem.@uokerbala.edu.iq,  dDr.ibraheem1975@yahoo.com

In this paper, we discuss the guarantees that the juvenile defendant should have in trial proceedings, and discuss the right of defence: that the juvenile defendant should be given sufficient opportunity to express his or her personal views on the charges against him if he/she is able to do so. A social defender took up the task of defending the juvenile, and then drew a conclusion that included several conclusions and recommendations. One of the most important conclusions is that the legislation pertaining to international and domestic juveniles in general does not reach the guarantees it should contain. Pages 720 to 731




Blind Spots and Their Impact on the Decision-Making Process

Kais Ibrahim Alzaydia, aPublic Administration - Organisation Theory & Organisational Behaviour HeadMaster Of Business  Administration Dept., College Of Economic And Administration Al-Iraqiya University, Email: aDr.kaisalzaydi@gmail.com

This study consisted of two subjects, which were characterised by seriousness and cognitive depth. These two topics are called ‘the blind spot’ and ‘the decision-making’ that are based on the dialectic linking the reality of Iraqi institutionalism with the logic that governs the current process in the intended organisation that is distinguished by a high degree of centralisation, in addition to its connection to a broad slice of Iraqi society. The study's objective is to determine the effect of the blind spot on decision-making by investigating a group of decision-makers in the Iraqi Ministry of Justice. The research community consisted of (100) decision makers in the Ministry of Justice, and research sample (90) based on the (Robert equation). Through the research, it was found that there was a moral statistical effect of implicit bias, bias in decision making, and bias in self-evaluation on the dimensions of decision making (knowledge, process, outputs, interconnectedness) in the Ministry of Justice. One of the recommendations of the study was to carry out in-depth research in the field of management models with the aim of enhancing decision-making, knowing the decision philosophy and giving evidence to develop the decision-making process. Pages 732 to 741




The Impact of Using Narrative Content on Improving Iraqi EFL Learners’ Four Language Skills

Ali AbdulhusseinSagbana, SaadiyaWudaaAlquraishyb, Bahaaaldeenkazom Abbasc, aAl-Furat Al-Awst Technical University, Iraq, bUniversity of Al-Qadisiyah, Iraq, cThe General Directorate of Education in Najaf, Iraq, Email: adw.ali3@atu.edu.iq,  bsaadiya.wydaa@qu.edu.iq,  cbahaa.kadom@gmail.com

The present study aims at investigating the effect of teaching narrative content on improving Iraqi EFL intermediate pupils’ four language skills. To achieve the purposes of this study, sixty third year intermediate pupils were taken to represent the present study sample. Thirty pupils received instruction on narrative content and were enrolled in an experimental group. The other thirty pupils represented the control group, which was tutored in the conventional way. After instruction, the findings indicated that the experimental group subjects' performance in four skills outperformed that of the control group subjects on post-test. Building on the results obtained, it is concluded that the narrative content employed with the third year intermediate pupils of the experimental group is considered more effective, useful, and favourable to teach the four English language skills than the conventional one. Pages 742 to 754




Civil Protection of the Trademark: A Comparative Study

Sajida Farhan Husseina, aCollege of Political Science / University of Mosul / Iraq, Email: aSajida.farhan@yahoo.com

The right to a trademark is a relative and not an absolute right, as the owner of the trademark invokes his right against others only within the limits of products, goods, or services similar to his products, goods, and services. The reason for acquiring ownership in the trademark is not without one of two facts: use and registration. In the first instance, it is based on a material fact represented by the actual use of it, and the second, registration that plays two roles. The registration of a trademark is a preventive means to protect the trademark, as it is a means of informing others of the existence of the trademark and prevents them from using it, as well as being a means of combating counterfeiting. At the same time it is considered a presumptive evidence to prove the opposite by establishing evidence of precedence in all ways. To claim compensation for infringement of an unregistered trademark, an unfair competition claim must be filed, and this requires first that the aggressor be a trademark within the meaning of the law. Pages 755 to 765




The Applicability of Long-Term Leases According to International Standards through the Iraqi Government Accounting System

Sattar Gaber Khallawya, Hagar Khadim Mohsenb*, aWasit University,Faculty of Economic and administration, bWasit University,Faculty of Economic and administration a master's student, Wasit University,2019, Email: asalradi@uowasit.edu.iq,  b*hajarkazem93@gmail.com

The research highlights the long-term leases according to the international accounting standards in the public sector within the economic units that apply the government accounting system. The long- term lease is a lease that has a framework of terms and conditions ratified between two persons; or it's a group of agreements which the two parties of the contract (lessor and lessee) are committed to. The lease is usually valid for over one year. The international accounting standards name several treatments in the lessor registry in order to get suitable measurement and disclosure of the users' needed information and the statement of financial position of the economic unit. Measurements are one of the most important operations that facilitate accessing reliable data; disclosure is the most significant operator in validity and accuracy of information about the building that is provided to the users. Pages 766 to 782




Knowledge Management of Indigenous Farmers of Serrated Mud Crab Fattening in the Mangrove Forest of La-NGU, Thailand

Natpatcharakarn Kaewploy a,   Ratchadakorn   Phonpakdee b,   Pakkapong   Poungsukc, Nopakoon Siriwand,  Marlowe  Ubaldo  Aquinoe,   aDoctoral Student of  Agricultural Education  Program Department of Agricultural Education and Technology, King Mongkut’s Institute of Technology Ladkrabang, Bangkok, Thailand  b,c,dAssociate Professor Department of Agricultural Education, Faculty of Industrial Education and Technology, King Mongkut’s Institute of Technology Ladkrabang, Bangkok, Thailand,   eVisiting Lecturer Benguet State University – Open University, Philippines and King Mongkut’s Institute of Technology Ladkrabang, Bangkok, Thailand. Email: anatpat2920@gmail.com,  bratchadakorn.ph@kmitl.ac.th,  cpakkapong.po@kmitl.ac,  dSiriwan_park@yahoo.co.th,  emarloweaquino1@yahoo.com

Knowledge management on indigenous farmers of serrated mud crab fattening in the mangrove forest of La-ngu, Thailand was in actual practice via activities of earning a living and daily life. There is a transfer of knowledge and dissemination among the people of the community on the basis of an agricultural society that is self-reliant. The process of local wisdom management consists of 6 steps: 1) the occurrence of problems or curiosity; 2) finding a guideline for solving the problems and increasing knowledge; 3) practice in the real situation; 4) an analysis of practice outcomes; 5) recapitulation of the body of knowledge; and 6) body of knowledge application and transfer Pages 783 to 795




Co-creation of Entrepreneurial Capability and Firm Performance in the Textile Industry in Indonesia: The Mediating Role of Innovation Capability

Yudi Nur Supriadia, Asep Sugarab,  Kaonangc, Abdul Khoird,  HendriyantoeaLectur Bussines Administration, Sekolah Tinggi Ilmu Sosial dan Ilmu Politik Yuppentek, Tangerang, Indonesia, b,c,d,eDoctoral Candidate, Universitas Pasundan, Bandung, Indonesia, Email: ayudinur@student.upi.edu, yudinur_supriadi@yahoo.co.idbasepsugara01@gmail.com

The purpose of this study is to empirically examine and analyse the Co-creation, Entrepreneurial Capability in improving the Firm’s Performance with the Innovation Capability as a mediating variable. This research was conducted in the textile industry in Banten, West Java, and DKI Jakarta, Indonesia. This research uses a quantitative approach with a purposive sampling technique. The questionnaire was distributed to 266 respondents. Hypothesis testing is done using AMOS 23.00 program structural equation modelling (SEM). The research findings show that the there is a positive effect of Entrepreneurial Capability on Firm Performance through the Innovation Capability, but for joint Co-creation on Innovation Capability the results show that there is no effect. While the Entrepreneurial Capability variable has the most dominant influence on a Firm’s Performance as a new thing in this study. The originality value of this study found a new model that is the Innovation Capability model that can support Firms to implement Innovation Capability for the textile industry in realising corporate goals amid global corporate competition. Pages 796 to 813




The Development of a Learning Management Model According to the Concept of Self-Reliance with Inquiry-Based Learning to Enhance System Analysis and Design Skills

Lucksana Romyasamita, Thiyaporn Kantathanawatb, Aukkapong Sukkamatc, a,b,cKing Mongkut’s Institute of Technology Ladkrabang, Thailand, Email: a58603019@kmitl.ac.th,  bthiyaporn.ka@kmitl.ac.th,  cAukkapong.su@kmitl.ac.th

This study has the objective to develop a learning management model according to the concept of self-reliance with inquiry-based learning to enhance skills in system analysis and design for students. The author uses documentation research as the main process to study related books, research, and articles both domestically and internationally for 58 topics. The documents are analysed by Systematic Review. From the results of this study, the learning management model to enhance system analysis and design skills for students by self-reliance consists of 3 steps as follows: Step 1 Delivery of Knowledge Phase; Step 2 Creating Knowledge Phase which integrates 5 steps of inquiry-based learning consisting of 1) Knowledge Management Stage, 2) Quest Design Stage, 3) Action Investigations Stage, 4) Discussion and Conclusions Stage, and 5) Discovery delivery Stage, and Step 3 Applied Knowledge Phase. The result of the learning management supports students to have the two higher skills of system analysis and design skills which are 1) problem analysis skills 2) Summarising Skills by self-reliance. Pages 814 to 829




Research Factors Affecting Professional Skepticism and Audit Quality: Evidence in Vietnam

Phan Thanh Haia*, Le Duc Toancb, Nguyen Le Dinh Quyc, Nguyen Thanh Tungd, aFaculty of Accounting, Duy Tan University, Da Nang, 550000, Vietnam, bInstitute of Research and Development, Duy Tan University, Da Nang, 550000, Vietnam, cVNUK Institute for Research and Executive Education, The University of  Danang, Vietnam, dFaculty of Economics, Binh Duong University, Binh Duong, 75000, Vietnam, Email: a*phanthanhhai@duytan.edu.vn

This study was conducted on the basis of data collected from 513 auditors to measure the factors affecting the professional scepticism of the auditors and the quality of audit output. The methods of descriptive statistics, Cronbach’s Alpha, Exploratory Factor Analysis (EFA), Confirmatory Factor Analysis (CFA) and Structural Equation Modelling (SEM) were used in this study. The research result show that: professional scepticism is highly influenced by traits, time and audit workloads. At the same time, the professional scepticism and time and audit workloads have a decisive influence on the audit quality. In contrast, the audit quality has a great influence on the auditor's knowledge and experience. However, the results of the study also show that, despite the impact on the professional scepticism of the auditor, the characteristics of evidence, incentives, knowledge and experience of auditors are not statistically significant. The results of this study are a scientific basis for managers in auditing firms to make the right decisions to improve their auditors and the quality of their services. Pages 830 to 847




Capturing and Analysing the Suboptimal Motor Vehicle Taxes in Maluku Province

Dwi Hariyantia, Jaelani La Masidondab, Salomi Jacomina Hehanussac, Sammy Saptennod, Tri Retno Hariyatie, Wa Asridaf, a,e,fDepartment of Accounting, State Polytechnic Ambon, bDepartment of Management, Darussalam University of Ambon, cDepartment of Accounting, University of Kristen Indonesia Maluku, dDepartment of Business, State Polytechnic Ambon, Email: adwi.hariyanti1976@gmail.com,  bjaelani@unidar.ac.id,  chehanussasj.ukim@gmail.com,  ds.saptenno@gmail.com,  etriretnohariyati79@gmail.com,  fwa_asrida80@yahoo.com

This research purpose was to explore nonoptimal motor vehicle taxes revenue in Maluku Province. It used a qualitative approach with a critical paradigm. The method for collecting data was through in-depth interviews. The analysis method was the Theory of Planned Behaviour (TPB) to explain three things, namely attitude, norm and control. The research results explained that nonoptimal motor vehicle tax revenue relates to many factors both internal (taxpayer) and external (manager). These were categorised into attitude, norm, and control. The internal factors showed that many taxpayers have an indifferent attitude to paying the tax. Moreover, there were many unknown rules for the taxpayers such as the payment process and rules regarding the taxation. Taxpayers were not committed to pay the taxes because they there was no routine control set up by the tax manager. Pages 848 to 860




A Study on the Quality of Accounting Human Resources in Hanoi

Son Tung Haa, Hong Hanh Hab*, Thi Xuan Hong Nguyenc, Thi Quynh Lien Duongd, Duc Tai Doe, a,bNational Economics University, Vietnam, cThe faculty of Accounting and Auditing - Hanoi University of Industry, Vietnam, dVinh University, Vietnam, eUniversity of Labor and Social Affairs, Vietnam, Email: ahasontungneu@yahoo.com,  b*hahonghanh1@gmail.com,  cnguyenthixuanhong@haui.edu.vn,  dquynhliendhv@gmail.com,  e taiketoanquocte@gmail.com

This research was conducted to investigate the impact of working conditions on the quality of accounting human resources in accounting service firms in Hanoi, Vietnam. Data were collected from 120 accounting service firms by using questionnaires. Based on the data collected, we used Cronbach’s Alpha, EFA and regression model to analyse the effect of different variables on the quality of accounting human resources. The results show that working conditions determinants including (i) the job itself (TJI) and (ii) factors besides the job (FBTJ) had positive relationships with the quality of accounting human resources. Based on the findings, some recommendations are given for improving the quality of accounting human resources of accounting service firms in Hanoi. Pages 861 to 875




Improving Marketing Performance of the Indonesian Apparel Sector through Marketing Orientation and Market Sensing Capability

Nugrahini Susantinah Wisnujatia*, Satria Tirtayasab, Nasrulc, Anindya Prastiwi Setiawatid, Setiabudie, aUniversitas Wijaya Kusuma Surabaya, bUniversity Of Muhammadiyah Sumatera Utara, cUniversitas Halu Oleo, dUniversitas Yos Sudarso Surabaya, Email: a*wisnujatinugrahini@uwks.ac.id,  bsatriatirtayasa@umsu.ac.id,  cnasrul_pdia@yahoo.com,  danindya.prastiwi@gmail.com,  esetiabudi7645@yahoo.co.id

The present study attempts to examine the impact of marketing orientation and market sensing capability in improving the marketing performance of the apparel sector through the mediating role of quality-based differentiation. The primary data has been collected from 308 respondents of the apparel industry in Indonesia. To examine the impact of incorporated variables on the marketing performance, a confirmatory factors analysis and the structural equation modelling approach were incorporated in the study. Several tests were applied, including descriptive analysis, KMO and Bartlett’s test, rotated component matrix, and convergent and discriminant validity. The results show significant differences in direct and indirect effects. The direct effects indicated that market sensing capability and responsive market orientation are the significant and positive drivers of marketing performance, while no significant statistical association was found between proactive market orientation and marketing performance. Furthermore, the indirect effects show that quality-based differentiation significantly mediated the relationship of responsive market orientation and marketing performance. In addition, it acts as a significant mediator between proactive market orientation and marketing performance. In contrast, no mediation of quality-based differentiation is observed in the relationship between market sensing capability and marketing performance. The study also embraces several theoretical, practical, and policy-making implications for marketing management practitioners and strategy developers to attain high levels of marketing performance. In the last section of this article, various limitations have been provided along with recommendations for in-depth findings by future researchers. Pages 876 to 896




Role of Social Support in Relapse Prevention for Drug Addicts

Uzma Zaidia, aCollege of Health and Rehabilitation Sciences, Princess Nourah Bint Abdulrahman University, Saudi Arabia, Email: auazaidi@pnu.edu.sa

Addiction is a behavioural and psychological disorder that can cause unprecedented social, mental, and physiological effects. A patient’s neighbourhood, peers, family members, and spouse, play crucial roles in relapse prevention. The main disadvantage of traditional addiction treatments includes their lack of focus on how an individual’s environmental factors may impact on relapse prevention. Despite the design and execution of rehabilitative and preventive programs in place to address addiction issues, the number of patients with this disorder continues to increase. The most affected addict populations are those who had stopped using drugs. The primary objectives of this paper include analysing the significance of social support in preventing relapse. Specifically, this paper will examine drug abuse and relapse in general, addiction as a psychological issue, benefits of social support in preventing relapse, the role of received or perceived social support, and the advantages of online peer networks in avoiding relapse. The review will also provide recommendations for future research in this field, to reduce the prevalence of drug and substance abuse and relapse. Pages 915 to 924




Determinant of Employee's Satisfaction in Public Companies

Muhamad Azis Firdausa, Titing Suhartib, Diah Yudhawatic, a,b,cUniversitas Ibn Khaldun, Bogor, Indonesia, Email: aazisfirdaus@uika-bogor.ac.id,  btitingsuharti@uika-bogor.ac.id,  cdiahyudhawati@uika-bogor.ac.id

This study aims to analyse the direct and indirect effects of antecedent variables on employee job satisfaction. This study included 272 respondents from two regional government-owned companies in the distribution of drinking water in the Bogor region. The study was conducted from April 2018, and until May 2019. The analysis was carried out using the Structural Equation Modelling Partial Least Square (SEMPLS) method on employee job satisfaction variables as endogenous variables, and organisational culture variables and work environment as exogenous variables. The results of the study show that the organisational culture variables, directly and indirectly, have a significant effect on the endogenous variables of employee job satisfaction. The endogenous variables of the work environment positively and significantly affect the employee job satisfaction variable. The limitations of this study are only using two exogenous variables to determine employee job satisfaction. The implications of the results of this study, suggest that companies need to develop the attributes of organisational culture and work environment that can improve employee job satisfaction. Employee satisfaction that is connected with the feelings of employees, requires a separate treatment from the leadership of the company. This can be done through creating a better working environment and building habits that lead to increased employee satisfaction. The novelty in this study is to explain the relationship between the exogenous and endogenous variables of employee job satisfaction using the variant-based SEM and research conducted in public companies. Pages 925 to 938




Financial Reporting Quality among Non-Profit Organisations in Malaysia

Wan Anisah Enduta, Roshaiza Tahab*, Suraya Ismailc, Norsiah Ahmadd, Nurul Nurhidayatie Muhamad Alie, a,c,d,eFaculty of Business and Management, Universiti Sultan Zainal Abidin, Malaysia, bSchool of Maritime Business and Management, Universiti Malaysia Terengganu, Malaysia, Email: b*roshaiza@umt.edu.my

The rising numbers of public fund mismanagement and corruption cases reported in Malaysia require the organisations to provide quality and transparent financial reporting to hedge them from becoming part of the statistic. Thus, although it is not required by the standards, it is vital for Non-profit organisations (NPOs) to provide a quality financial report to give their stakeholders sufficient and accurate information about the organisations’ activities and financial performance. Therefore, the purpose of this study is to review the content of Zakat Institutions (ZI) annual reports to analyse the current practice. To accomplish this, we reviewed a sample of annual reports from 14 ZIs in Malaysia which are publicly available. Content and descriptive analysis methods were utilised in analysing these annual reports. Based on the analysis conducted, the major difference in the reporting practices of ZI’s annual reports is due to the inconsistency of information disclosed specifically regarding a financial matter. Pages 939 to 950




The Concept of Governance in Universities: Reality and Ambition

Ahmad Yousef Areiqata, Ahmad. M. A. Zamilb, Ahmad Fathi Alheetc, May Mousa Mohammad Ahmadd, Hanan Mohammad Abushaare, aProfessor, Department of Business Administration, Business School, Al-Ahliyya Amman University. Amman Jordan, bAssociate Professor, Department of Marketing, College of Business Administration, Prince Sattam bin Abdulaziz University, 165 Al-Kharj 11942, Saudi Arabia, cAssociate professor, Department of Business Administration, Business School, Al-Ahliyya Amman University. Amman Jordan, dLecturer, Department of Business Administration, Business School, Al-Ahliyya Amman University. Amman Jordan, eLecturer, Department of Accounting, Business School, Al-Ahliyya Amman University. Amman Jordan, Email: aahmadareiqat@ammanu.edu.jo,  bam.zamil@psau.edu.sa,  ca.alheet@ammanu.edu.jo,  dmay@ammanu.edu.jo,  ehabushaar@ammanu.edu.jo

This research addresses the governance aspect of universities in light of its importance in recent years in the global and local arena.  There is now a definite need to enhance the competitive capacities, learning outputs and education quality of universities.  The paper highlights the role of universities in governance, which are essential to achieve the basis and criteria of governance like greater transparency, participation, trust, reliability, and accountability.  These aspects could help university administrators to play their role in addressing the challenges faced by them in the twenty-first century. There are a set of criteria that should be met in higher education institutions to conform to quality assurance, upgradation of education outcomes and gaining of international competitiveness. The paper also addresses aspects like strategic planning, governance, academic programs, human and financial resources, scientific research and services provided for students and the community as a whole. Governance in universities is responsible for helping tertiary education institutions to respond to other criteria in terms of accomplishing qualitative education outputs and performing their mission and vision competently and efficiently. Pages 951 to 969




The Management of Creative Industry in the Edhi Sunarso Studio, Yogyakarta

Kamsidjo Budi Utomoa*, Eko Haryantob, Mujiyonoc, a,b,cUniversitas Negeri Semarang, Indonesia, Email: a*kamsidjo.budi.utomo@unnes.ac.id

Edhi Sunarso, as one of the pioneers of the creative industry and a former soldier, managed a creative industry at Edhi Sunarso Studio in Yogyakarta. This study aims to describe the management of the creative industries in Edhi Sunarso Studio Yogyakarta, and its roles and contributions to the national economy. The research method is descriptive qualitative, data obtained through interviews, observation, and documentation. The results showed that the management of the creative industries at Edhi Sunarso Studio focussed on the amicable aspect. His historical diorama products have become a trend in diorama making in Indonesia and have a positive impact on community empowerment and national economic sectors. Pages 970 to 984




Gender Consciousness among Students of Higher Education

Emy Susantia*, Siti Mas’udahb, a,bDepartment of Sociology, Faculty of Social and Political Science, Universitas Airlangga, Surabaya, East Java, Indonesia, Email: a*emy.susanti@fisip.unair.ac.id

Gender equality and justice is a widely-discussed issue among various groups. Gender equality is an equal condition between men and women in terms of existence, empowerment and participation in all fields of life, both domestic and public. This study examined college students' knowledge and awareness of various gender inequality issues. A quantitative study was conducted with 256 respondents. The results of this study indicated that college students’ awareness on various gender issues is quite diverse. Gender knowledge and awareness of the issue of early marriage among girls, domestic violence, women's rights in the working industry, women's reproductive rights, sexual harassment on campus, cases of maternal and infant mortality, are quite high. A small number of students agree to polygamy marriage. They consider this issue as a serious problem that needs to be fought by student organisations to provide input to local government and national government policies. Students' knowledge of the practice of circumcision among girls is quite low, so they consider that this issue is not a serious problem that needs to be discussed. This shows the importance of gender education among college students. Pages 985 to 1006




International Migration and Risk of Divorce in Families of Female Migrant Workers

Ida Bagus Wirawana, Siti Mas’udahb*, aDepartment of Sociology, Faculty of Social and Political Sciences, Universitas Airlangga, Surabaya, Indonesia, bDepartment of Sociology, Faculty of Social and Political Sciences, Universitas Airlangga, Surabaya, Indonesia, Email: b*siti-m-u@fisip.unair.ac.id

The international migration of migrant workers is still highly demanded by women in rural areas in East Java. However, there are several impacts that have arisen in the family due to the shifting of power relations from husband to wife, within the scope of patriarchal culture. The situation of a husband and wife divorcing by using a lawyer has begun to enter the realm of the family in the agricultural sector. This research was conducted using qualitative methods, and successfully interviewed 15 informants who were selected purposively by name and address through divorce records in the Religious Affairs Office, in three districts in East Java. The results show a shift in gender roles related to the position and role of women in agrarian households in rural areas. The initiative and decision to divorce in a paternalistic agrarian family is no longer dominated by the husband. The control of economic resources by female migrants has become a strong basis in increasing their bargaining position, causing the husband's authority to be able to be "bought" by his wife (purchased local authority). The economic resource base of female migrants and a relatively long separation of husband and wife have triggered the divorce of migrant families in the area of origin. Pages 1007 to 1020




The Domestication of Women’s Role on a Small Island: A Case Study of Women at Tnyafar on Selaru Island, Tanimbar Island Regency

Junianita Fridianova Sopamenaa, aSocial Economic Department, Faculty of Agriculture, Pattimura University Ambon, Email: ajunanitasopamena@gmail.com

Research about Tnyafar is still quite limited, and therefore, this research attempts to fill in the gap by investigating the domestication of the women’s role at Tnyafar. The method of research used is the qualitative approach with a case study. This research was conducted during May 2017. The informants include men and women who have activities at Tnyafar, with a total of 40 persons (31 women and nine men). The result research shows that women play significant roles, either inside the house or outside of it, and mainly in the farm or hamlet. The total timeframe of these activities ranges from 16 to 19 hours, with an average activity time of 17.5 hours. The break time ranges from five to eight hours, with an average break time of 6.5 hours. The women have more activities than the men, and it proves the domestication of the women’s role. There are so many activities that are done by women and all of them are considered as being trivial by the cultural context of the community where the women live. Pages 1021 to 1036




Education as Predictor of the Knowledge of Pregnancy Danger Signs in Rural Indonesia

Ratna Dwi Wulandaria*, Agung Dwi Laksonob, aFaculty of Public Health, Universitas Airlangga, Surabaya, Indonesia. Campus C Mulyosari, Surabaya 60115, Indonesia, bNational Institute of Health Research and Development, Indonesia Ministry of Health. Percetakan Negara 29, Jakarta 10560, Indonesia, Email: a*ratna-d-w@fkm.unair.ac.id

The research aim was to analyse education as a predictor of knowledge of the pregnancy danger signs in rural Indonesia. There were 44,647 childbearing age women (15-49) used as a sample. The variables analysed included knowing the danger signs of pregnancy, education, age, employment, marital, wealth, and parity. Binary logistic regression tests were used to detect the predictors. Women with primary education were 1.973 times more likely to know the danger signs of pregnancy than women with no education. Women with secondary education were 3.355 times more likely to know the danger signs of pregnancy than women with no education. Women with higher education were 7.169 times more likely to know the danger signs of pregnancy than women with no education. The higher the education, the more knowledge of the danger signs of pregnancy. Age, employment, wealth, and parity were also found as predictors of the knowledge of the pregnancy danger signs. Employed women were likely 0.958 times to know the pregnancy danger signs than unemployed women. All wealth status categories were more likely to know the pregnancy danger signs than the poorest women. Multiparous and grand multiparous women were less likely to know the pregnancy danger signs than primiparous women. Education was a predictor of the knowledge of the pregnancy danger signs in rural Indonesia. Besides that, there were 4 other variables which were also predictors, namely age, employment, wealth, and parity. Pages 1037 to 1051




Psycho-Social Education (PSE) Model: Conceptualisation and Implementation of Empowerment Models for Families Evicted from Cities

Ikhlasiah Dalimoenthea*, Evy Clarab, Yenina Akmalc, Ahmad Tarmiji Alkhudrid, Bella Putri Andhynie, Iriani Dewi Sarwestrif, a,b,eSociology Departement, Faculty of Social science, State University of Jakarta, Jakarta, Indonesia, cPAUD Departement, Faculty of Education, State University of Jakarta, Jakarta, Indonesia, dState University of Jakarta, Jakarta, Indonesia, fGeography Departement, Faculty of Social Science, State University of Jakarta, Jakarta, Indonesia, Email: a*ika.dalimoenthe@yahoo.com

This study aims to examine the conceptualisation and implementation of psycho-social education empowerment models for victims of urban eviction in Jakarta, Indonesia. The results showed that the relocation of victims of eviction to Rusunawa, left psycho-social and economic problems, mostly experienced by women. This condition became the indicator of the presence of a psycho-social education (PSE) empowerment model. The results of expert validation on the 83.33 psycho-social education (PSE) empowerment model were stated to be good. The results of the expert assessment are in line with the results of the model implementation carried out on 36 empowered participants, of which 83 per cent considered empowering the psycho-social education model to reduce the trauma, depression, and socio-cultural problems of the families of evictees. Pages 1052 to 1072



The Impact of Preferential Trade Agreement (PTA) on the Export of ASEAN+4

Rossanto Dwi Handoyoa, Wisnu Wibowob, Angga Erlandoc, Retno Putri Nurkumalasarid, a,b,c,dDepartment of Economics, Airlangga University, Surabaya, Indonesia, Email: arossanto_dh@feb.unair.ac.id,  bangga.erlando@feb.unair.ac.id,  cwisnuwibowo.febua@gmail.com,  dretnopnurkumala@gmail.com

This research aims to examine and analyse the impact of the trade agreement on the export of ASEAN member countries (Indonesia, Thailand, Cambodia, Laos, Vietnam , Malaysia, Singapore, Brunei Darussalam, Philippines and Myanmar) and four ASEAN dialogue partners (RRT, Republic of South Korea, Japan, and India) between 1984-2017, using the Poisson Pseudo-Maximum Likelihood (PPML) method. The result shows that the Trade Agreement has a significantly impact on export. Pages 1073 to 1088

The Adoption of Social Media by PR Practitioners in the United Arab Emirates

Tahseen Mansoura, Ibrahim Ahmad Abu-Arqoubb, a,bAl-Ain University Faculty of Communication and Media United Arab Emirates, Email: aTahseen.mansour@aau.ac.ae,  bIbrahim.abuarqoub@aau.ac.ae

This study aims to identify the effect of  constituent factors on the unified theory of acceptance and use of technology in order to determine the factors most related to intentions, and to show the extent of their  impact on the behaviour of the actual use of social media networks by the United Arab Emirates public relations practitioners in both  private and public sectors. The findings  indicate that the factors affecting the adoption of public relations practitioners of social networking include anticipating  performance, availability of  facilities, intention of usage, expected effort and social impact which are positively correlated with and significant  to behavioural intention amongst PR professionals. Furthermore,  PR practitioners are greatly  aware of the importance of using social media in their work. A positive relationship exists between performance expectancy and behavioural intentions to adopt social media. Pages 1089 to 1100

Halal Certification of Patented Medicines in Indonesia in the Digital Age: A Panacea for Pain?

Mas Rahmaha, Nurul Barizahb, a,bFaculty of Law, Universitas Airlangga, Surabaya, Indonesia, Email: arahmah@fh.unair.ac.id,  bnurul.barizah@fh.unair.ac.id

The rapid growth of the Muslim population in Indonesia has led to a corresponding increase in the demand for halal medication. To ensure the halal status of medicines, Indonesia has adopted a regulatory framework for halal certification and labelling for all products marketed in the country. The new framework makes halal certification mandatory for all foods, beverages, medicines, cosmetics, chemicals (used for human consumption) sold in Indonesia by October 2019. However, the implementation of the new framework faces complex challenges that require  innovative solutions. Apart from basic inconsistencies in the law, there are no clear regulations for implementation. More importantly, most medicines marketed in the country are patented imports and 95% of Indonesian raw pharmaceutical ingredients are imported from different and dubious sources of  halal . This situation makes it difficult to audit the halal status of medicines even when patent holders manufacture medicines in Indonesia.  Furthermore,  Indonesia will need well-regulated and transparent harmonised accreditation procedures for the certification of halal that meet global standards that patent holders can comply with.  As a member of the WTO, Indonesia is bound by the Technical Barriers to Trade (TBT) Agreement that prohibit any trade barriers that might be presented by halal certification.  With only a few months left for the pharmaceutical industry to meet the October 2019 deadline, there is an urgent need for Indonesia to look at innovative ways to implement the certification of halal medicines  effectively and efficiently. This paper critically evaluates the systemic challenges that face halal certification for patented medicines and recommends the use of digital technology as a remedy. It  argues that the use of Online Single Submission and BlockChain technology may be the panacea for the challenges of halal certification in Indonesia. Pages 1101 to 1118

The Effectiveness of Social Media Use for Local Governance Development

Sataporn Roengtama, aDepartment of Public Administration, Faculty of Humanities and Social Sciences, Khon Kaen University, Thailand, Email: asataro@kku.ac.th

This study aims to verify the potential of social media use for local governance development, to identify some of the limitations and make suggestions for interaction. The results indicate that although social media use can apply through various formats, they can generally only facilitate communication activities. There are no apparent activities to promote interaction and engagement. Several limitations  involve regulations, organisations, personnel, coordination of  municipality, effectiveness, confidence, and also  the cost of social media for people. An ‘easy-to-use’ approach is the required solution in the context of government officials and  people. Pages 1119 to 1134

The Impact of Big Five Personalities and Entrepreneurship Education on Entrepreneurial Intentions

Siti Nurjanaha, Ari Saptonob, Agus wibowoc, Eeng Ahmand, Sorayae, Suparnof*, a,b,c,e,fFaculty of Economics, Universitas Negeri Jakarta, Indonesia, dFaculty of Economics, Universitas Pendidikan Indonesia, Indonesia, Email: f*suparno@feunj.ac.id

This study aims to determine the influence of entrepreneurship education and the big five personalities on the Student Entrepreneurial Intention. The research method used was a survey and this is a quantitative research with data analysis using path analysis. The population in this study were all students of economic education courses at the State University of Jakarta, totalling 303 students. The sampling technique used was Simple Random Sampling, so the samples in this study were 160 respondents. Data processing in this study uses SPSS version 24.0. The results obtained from this study was: (1) There is a positive and significant effect of entrepreneurship education on big five personalities (2) There is a positive and significant effect between entrepreneurship education on entrepreneurship intentions (3) There is a positive and significant influence of the big five personalities on entrepreneurship intentions. The effect of entrepreneurship education and big five personalities together on entrepreneurial intentions can be seen from the correlation of coefficient of determination coefficient (R2) of 0251. The variations in entrepreneurship intentions can be explained by entrepreneurship education and the big five personalities by 25.1% while the remaining 74.9% is determined by other factors. Pages 1135 to 1154

The Role of International Accounting Standard 36 in Addressing the Decline in the Value of Long-Term Liabilities and the Possibility of Application in Iraq

Maytham Abed Kadhima, Abdulamer Jbar Abdulahb, Basim Mohammed Merhejc, aCollege of Management & Economics, Al- Muthanna University, Iraq, bMuthanna Education Directorate, Al-Muthanna, Iraq, cCollege of Literature, Al-Muthanna University, Iraq, Email: aMaytham.almusaway@gmail.com,  bammercom@gmail.com,  cbasammohmmed2014@gamil.com

This research aims to explain the role of the International Accounting Standard (36) in addressing the decline in the value of long-term liabilities and the possibility of application in Iraq; this is because long-term liabilities were considered an important component of the financial position disclosure for most facilities, large values that constitute the largest percentage of the capital, especially in industrial enterprises. The liabilities are used for more than one fiscal year, and contribute to creating revenue through its interaction with the other liabilities of the facility. The researcher used a questionnaire in the research, reached the most important conclusions: the absence of the application of International Standard No. (36) in Iraqi institutions and companies, one of the most important reasons for not applying the long-term asset impairment test. The failure to apply the same standard in calculating the value of the long-term asset in Iraqi institutions and companies, leads to misleading and opaque financial statements published. The process of sharp decline to which the asset is exposed, due to the presence of a specific event, led to a decrease; the events may be external, such as changes in the legal or economic environment or in the market or cultural environment surrounding the asset. As for internal events, they are related to the original origin, such as technological and technical changes in the nature of the fixed asset. Also, the use of the accounting system applied in public sector institutions and Iraqi companies, and the application of impairment of long-term liabilities are hindered in accordance with Standard (36). The research also reached the most important recommendations, to adopt international accounting standards in Iraq, which lead to raising the level of the accounting profession, and gave importance to many contemporary accounting problems, including the problem of declining long-term liabilities. The application of the impairment test in Iraqi companies and institutions, protects users of financial information from misleading items in published financial statements; the necessity of seeking the concerned parties represented by the Iraqi Financial Supervision Bureau, academics and professionals, and the Iraqi Accountants and Auditors Syndicate, set the Iraqi accounting standard that complies with the international standard (36), for the purpose of re-fixed liabilities of the facilities evaluation. Pages 1155 to 1171

Economic Valuation of Natural and Cultural Tourism Destinations

Sri Walyotoa, aLecturer in the Faculty of Economics and Islamic Business, IAIN Surakarta. 082137228091(WA), Email: aWalyoto_colamadu@yahoo.co.id, sri.walyoto@iain-surakarta.ac.id

This research was conducted in Surakarta and supporting areas for tourism destinations to reveal the economic value of tourism destinations in these areas. The Survey Model was applied for the data collection. Travel Cost Method and Contingent Ranking were utilised to analyse the collected data. The results indicated that there was an economic value object of Surakarta tourist destinations and supporting areas. Tourists who visited these objects benefited from their visits. For objects that can provide immense benefits, the object needs to be preserved, while objects that offer limited benefits require increased creativity. Pages 1172 to 1189

The Influence of Budget Preparation Participation Toward Managerial Performance

Siti Maria Wardayatia, Nanik Hariyanab, Frenni Ernisc, aLecture Fculty of Economic and Bussines University of Jember, bLecture Fculty of Economic University Abdurachman Saleh, cStudent Fculty of Economic and Bussines University of Jember, Email: asiti.maria@unej.ac.id,  bhariyanawahyu@gmail.com,  cfrenniernis85@gmail.com

This study aimed to analyse the effect of budget participation to managerial performance with an intervening variable of organisational commitment, motivation, and job relevant information. The influence of budget participation on managerial performance has attracted the attention of researchers in recent years. The samples in this study used purposive sampling method sampling techniques with special consideration. The sample used in this study was a structural official who served as head of department / level of head of department, secretary / level secretary, the head of the field / level of the head of the field, or head section / level  section  chief  in  the  regional  work  units  (SKPD)  Bondowoso,  structural officials who work more than one year in the regional work units Bondowoso and ranking officials involved in the preparation of the budget in the regional work units Bondowoso. The sample in this study were 132 respondents. The  collected  data were then analysed using the Structural Equation Modelling (SEM). The results showed  the positive  and significant effect    of participation budgeting  on  managerial   performance.  Budgeting participation is also positive and has a significant effect on organisational commitment, motivation and job   relevant   information. The   results   also  demonstrate   that   organisational commitment,  motivation,  and  job relevant information have a significant positive effect on   managerial   performance. The study also proved   that   the budgetary participation  influences  managerial performance through organisational commitment, motivation, and job relevant information. Pages 1190 to 1199

Sustainability of Home Industrial Products in Global Competition: A Case Study of Home Processed Food Suppliers in Ponorogo Mini-Market

Sayid Abasa*, Titis Purwaningrumb, Ziko Fransinatac, a,bFaculty of Economics, Muhammadiyah University of Ponorogo, Indonesia, cCollege of Economics Indragiri Rengat, Indonesia, Email: a*abas@umpo.ac.id

The home processed food industry are those who produce wet and dry processed food products, then the products produced are deposited by those producers or suppliers to various mini-market or supermarkets in Ponorogo, with a consignment system that is, the product will only be paid for once it has been sold and any remaining unsold returned to the supplier. This study aims to find out how the efforts of home industry are able to survive in facing business competition in the city of Ponorogo, especially with products that are identical to products from  the large manufacturers. The research subjects or informants in this study are home industries that produce processed food products as well as supermarkets that supply various minimarkets and supermarkets in Ponorogo, and some other data as supporters. The method of retrieving data is with a "questionnaire" supported by direct interviews. The method of data analysis used is "Quantitative Descriptive Analysis". Based on the results of the study, it can be concluded that the home processed food industry shows the ability to develop well and is able to withstand competition from similar goods in supermarkets in Ponorogo. The ability to survive shows the strength and potential possessed, the skills and morale that it has, and because it is essential to fulfill the financial needs of the producers, supported by product consistency, which maintains the quality and distinctiveness of the products produced. The threat and challenge faced are competition with home industries supported by large capital, while home industries are small capital. The mini-markets and supermarkets that receive the goods deposited from home industries also get benefit because they only need to provide a place to sell and they can make a profit with no capital expenditure. Pages 1200 to 1210

Mediating the Effect of Audit Committee Independence on the Relationship between Firm Physiognomy and Real Earnings’ Management

Garba Ibrahima, Noorhayati Mansorb*, Uzairu Muhammad Gwadabec, a,b,cFaculty of Business and Management, Universiti Sultan Zainal Abidin, Malaysia, Email: b*nhayatimansor@unisza.edu.my

The proliferation of accounting scandals and mixed findings from preceding studies on real earnings management have incited the need to improve the relevance of financial reporting by setting up different and sound governance mechanisms coupled with the introduction of mediating variables to improve the earnings’ quality. This study examines the mediating effect of audit committee independence on the relationship between firm physiognomy and real earnings management in listed non-financial firms in Nigeria. The data were obtained from Thomson Reuters DataStream and financial reports of 469 firms from 2011-2017. OLS and GLS regression were utilised for panel data analysis. The findings showed that audit committee independence partially mediates the relationship between firm physiognomy and real earnings’ management. Further analysis revealed that family affiliated firms have a positive impact on the earnings quality while related party transaction is less effective in deterring real earnings manipulation. The findings also indicated that audit fee and tenure are less effective in restraining the earnings’ manipulation. It was also found that brand name auditors and risk management have a positive impact on earnings quality; moreover, whistleblowing and qualified audit reports are similarly effective in ensuring audit quality in listed non-financial firms in Nigeria. In light of the above mentioned, there is a need for much emphasis on the use of competent audit committee independence among listed non-financial firms in Nigeria. This could help in ensuring an effective monitoring strategy and restraining real earning manipulation. Pages 1211 to 1227

Postharvest Losses of Mango (Mangifera Indica, L.) in Iloilo and Guimaras, Philippines

Sheryl N. Galvana, aCollege of Agriculture, Iloilo State College of Fisheries, Dingle, 5035 Iloilo, Philippines, Email: a*agrapesshe1975@gmail.com

This study assessed the nature and extent of postharvest quality losses of 'Carabao' mango fruits in all stages of supply chain in Iloilo and Guimaras, Philippines. This involved mango growers from mango producing municipalities during the off-season and on-season production. Mango growers were interviewed on their cultural management, production and postharvest handling practices. Field evaluation was done on the process flow starting from harvesting, harvest method, packaging tools used during transfer of fruits from the tree to the shed, transport vehicles from the farm to the wholesale storage area. Losses were also evaluated during harvesting until fruit reached the full ripening stage at the retail end. Losses were present in all stages of the supply chain. Highest losses incurred were during harvesting in which sap contamination and physical damages were the conspicuous causes. Prevalence of pathological damages such as anthracnose and diplodia stem-end rot as well as damages due to sap contamination were observed in the retail side seven days after harvesting. The extent of losses in Guimaras from harvest to fruit retail could have reached 19-20%, attributed most to mishandling during harvesting and anthracnose disease at retail end for Guimaras and 33-34% for Iloilo which are all considered as very high postharvest losses. Pages 1228 to 1239

The Influence of Sharia Compliance, Risk Perception and Service Quality on the Trust and Loyalty of Islamic Rural Bank Customers in Indonesia

Edi Santoso Wiyonoa*, Rashidah Mohamad Ibrahimb, aMuhammadiyah University of Ponorogo, Indonesia, bFaculty of Business and Management, University Sultan Zainal Abidin, Malaysia, Email: a*edisantoso9247@gmail.com

This study investigates the effect of Sharia compliance, risk perceptions, and service quality on the trust and loyalty of customers of the Islamic Rural Bank Customers. The sample consisted of 100 customers from four Islamic Rural Banks in Indonesia. The analysis was carried out with a factor based structural equation model. It was found that Sharia compliance, risk perception and service quality significantly influences customer trust and Sharia compliance and risk perception affects customer loyalty. Service quality has no significant effect on customer loyalty. These findings suggest that Sharia compliance with risk perception and service quality are important determinants of the trust and loyalty of Islamic Rural Bank customers. Pages 1240 to 1254

Collaborative Governance for the Development of Creative Economy at the Local Level

Slamet Rosyadia*, Agus Haryantob, Ayusia Sabhita Kusumac, Elpeni Fitrahd, Muhammad Yamine, aDepartment of Public Administration, Faculty of Social and Political Sciences, Universitas Jenderal Soedirman, Indonesia, b,c,d,eDepartment of International Relations, Faculty of Social and Political Sciences, Universitas Jenderal Soedirman, Indonesia, Email: a*slamet.rosyadi@unsoed.ac.id

The local government realises that a multi-stakeholder partnership in managing the creative economy sector is required to respond to increasingly complex environmental challenges. However, interaction among participants requires adequate cooperative capacity. This article provides several research findings that examine collaboration among participants, in the form of a local committee of creative economy. In this research, a qualitative approach and case study of the local committee of creative economy, was employed to indicate that collaboration involving various participants in the creative economy sector is needed to improve a cooperative synergy. The study finds that the practices of collaborative governance face some barriers, such as lack of resources, inadequate continual change, and utilisation of power by certain groups. These circumstances have impeded the development of a creative economy at the local level. This study contributes to an understanding of the implementation of collaborative governance in managing the creative economy sector. Pages 1255 to 1268

The Effects of Using Multiple Intelligences in Teaching on Academic Achievement of Eighth- Grade Students in a History Course

Medyan Nayf Al Hawaria*, Rania Saeed Abu Bakerb, aAssistant professor, Imam Abdulrahman Bin Faisal University, bLecturer, Imam Abdulrahman Bin Faisal University, Email: a*mnalhawari@iau.edu.sa

This study aims to identify the impact of the use of multiple intelligences in teaching, on the achievement of eighth-grade students in the history curriculum in Jordan. The study sample consisted of 52 students from King Abdullah II School for Excellence. The experimental method was used to achieve the objectives of the study. The results showed that there were statistically significant differences in the post-test due to the group (control, experimental). The differences were in favour of the experimental group studied by the experimental group. The results showed that there were statistically significant differences in the post-test due to gender (male and female). The differences were in favour of females studied using multiple intelligences on student achievement. The results also showed statistically significant differences in the test. The study recommended that the authors of the social studies curriculum in general and particularly, national education curriculum must be directed to the need to implement the Multiple Intelligences Strategy in teaching the courses. Pages 1269 to 1287

Entrepreneurial Leadership and Innovation: The Mediating Role of Knowledge Sharing (A Study on the Export-oriented Handicraft Industry in Bali)

Desak Ketut Sintaasiha, Gede Rianab, I Nengah Aristanac, a,bLecturer at the Faculty of Economics and Business, Udayana University, Bali, Indonesia, cLecturer at the Bunis Faculty of Triatma Mulya University, Bali, Indonesia

Innovation is an alternative solution to the declining export activities of the handicraft industry in Bali. In this respect, the roles of a leader and knowledge sharing are very crucial in determining innovation success. This study aims to verify the impact of entrepreneurial leadership and knowledge sharing on innovation and analyse the mediating role of knowledge sharing in the relationship between entrepreneurial leadership and innovation. This study focusses on export-oriented firms in Bali. The population of this study is the whole of the export-oriented handicraft firms in Bali Province (42 firms). We use the saturated sampling method to determine our sample. We generate the data through the questionnaires and analyse the data by using PLS. The results demonstrate that entrepreneurial leadership positively affects innovation. Also, entrepreneurial leadership positively affects knowledge sharing, and knowledge sharing affects innovation positively. Lastly, the mediation test finds that knowledge sharing partially mediates the impact of entrepreneurial leadership on innovation. Pages 1288 to 1306

Important Rules for the Implementation of Inclusive Education in Indonesia

Bastianaa, aUniversitas Negeri Makassar, Email: abastiana@unm.ac.id

The aim of this study is to find the important rules for the implementation of inclusive education in Indonesia.   The study was conducted at Mutiara Bunda Primary School (MBPS) of Bandung, Indonesia, which has implemented the inclusion education successfully.  The method applied in the research is an interpretative qualitative approach in which data were analysed descriptively. Data were collected through in-depth interviews towith the representatives of all stake holders, combined with observation and documentation. The findings of the research are (1) the implementing school should have a commitment at the beginning to exercise the inclusive education, (2) no special label for  the SNCs, (3) number of special needs children (SNC) and normal children (NC) in a class should be balanced, (4) a modification of educational infrastructure that is compatible with the needs of the SNCs, (5) the implementing school should develop a contextual or local curriculum that meets the needs of the SNC, (6) a good collaboration between class teacher and the special needs teacher, and (7) a special unit serving the SNCs in accordance with their specific needs. These findings are very important to implement the inclusive education. Pages 1307 to 1319

The Role and Position of Women from Political and Gender Equality Perspectives

Mega Iswaria, aDepartment of Special Education, Universitas Negeri Padang, West Sumatera, Indonesia, Email: amega_iswari@yahoo.com

This study aims to explain women’s political education participation and identify the role and position of women in politics and gender equality. This study uses descriptive-verification approach and the research method used is a survey method with a sample of 150 respondents in Padang. Data collected by questionnaire and analysed by SPSS 20. Based on data analysis, this study shows that Political Education, Education is an essential tool for empowering the individual with abilities and capabilities necessary for full participation in national development. The education of the woman is a tremendous asset to her nation. This result concluded from the results of the correlation test, that showed the significance of sig < α (0.00 < 0.05). Therefore, it is necessary to develop women's political education. In addition, women's political participation have a role in politics as part of participation. Women' political participation is significant for self-development and independence. This result concluded from the results of the correlation test, that showed the significance of sig < α (0.02 < 0.05). Furthermore, women's representation in politics is a critical aspect if we want to arrange the context of democratisation, in the perspective of affable gender democracy (gender democracy). It is also pursuing women's political representation which is more proportional, fair and equal. This result concluded from the correlation test results obtained significance of sig < α (0.01 < 0.05). Thus, control of women’s role is a useful instrument in controlling all operations in political life. Pages 1320 to 1332

The Effect of Fund Age on the Performance of Equity Mutual Fund Schemes in India

Bhupendra Hadaa*, Ashish Kumar Surib, aManagement Jaipuria Institute of Management, Jaipur, Rajasthan, India, bManagement Eduncle Institute Kota, Rajasthan, India, Email: a*bhupendra.hada@jaipuria.ac.in

Mutual fund investors often look for a criterion for selecting a mutual fund scheme. There are various factors that affect the performance of an equity mutual fund scheme. One of these factors is fund age. There is often a controversy of whether older funds perform better as compared to their younger counterparts or is it the younger funds that provide superior returns as compared to older funds. The present study aims at analysing the relation between fund age and performance of equity mutual funds scheme in India. 65 open-ended equity schemes of top 9 fund houses (based on asset under management) were selected, which were launched until 31st December 2010. Researchers collected the data of the scheme returns on a yearly basis for the period 2014-2018. Parametric and Non-Parametric correlation coefficient between the scheme return and age of fund in months on annual basis were found for five years from 2014 to 2018. The results show a negative correlation between the fund age and scheme returns for four years 2014, 2015, 2016 and 2017 and a positive correlation for the year 2018. This shows that out of 5 years, younger funds have performed better as compared to older funds for 4 years. The study will help investors to select schemes from older and younger mutual funds to optimise their portfolio. Pages 1333 to 1351

Analysis of Transformational and Transactional Leadership on Employee Performance

Yani Restiani Widjajaa*, Nanang Fattahb, Dismanc, Syamsul Hadi Senend, aUniversitas Pendidikan Indonesia, Universitas Adhirajasa Reswara Sanjaya (ARS) Bandung, b,c,dUniversitas Pendidikan Indonesia, Email: a*restianiwidjaja@gmail.com

Leadership is one of the most important things in an organisation. The development of a construction project will succeed if it is well managed by a leader: this not only results in success in completing a construction project, but also with good leadership the performance of its employees can be improved. The purpose of this study is to determine the effect of transformational and transactional leadership styles separately on employee performance, and whether the transformational leadership style has a more dominant influence compared to the transactional leadership style in employee performance. This research was conducted at a state-owned company engaged in the construction services industry, namely PT Waskita Karya (Persero) Tbk West Java branch office. The type of research used is quantitative by using descriptive and explanatory methods. Pages 1352 to 1363