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Design and Application of E-Policing: Police Practice Management Through the use of Information Technology in Indonesia

Chryshnanda Dwilaksanaa, aSekolah Tinggi Ilmu Kepolisian, Jakarta, Indonesia

As one of the state agencies with a high workload, the police are required to be competent and professional in carrying out their duties in order to maintain public security. Regarding the implementation of police duties, many aspects of information technology has been adopted through e-policing to maintain order and facilitate the identification of violations and criminality. This study seeks to analyse the management and technical aspects of e-policing development in Indonesia. This study was conducted using a qualitative method, with a literature review and observation approach to e-policing systems in Indonesia. The study results show that e-policing, specifically in Indonesia, is useful in the context of organisational management for the effectiveness of community services and tasks. In the technical context, some of the main elements that need to be considered in e-policing are back-office, network, and applications that are adequate and easy to use. The adoption of e-policing is also useful for social and managerial harmonisation in police institutions, where policing can electronically bridge the management and implementation of tasks, as well as the relations with the community. Pages 1 to 11

 

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Numerical Solution for Nonlinear High-Order Volterra and Fredholm Differential Equation Using Boubaker Polynomial Method

Haleema S. Alia, Waleedab, Amina Kc, aAl- Karkh University, College of Remote Sensing and Geophysics, Baghdad, Iraq, bUniversity of  Baghdad of, College of Agriculture, Baghdad, Iraq, cUniversity of Mustansiriyah, College of Engineering, Baghdad, Iraq, Email:  ahaleemaswaidan@yahoo.com,  bwaleedaswaidan@gmail.com,  cAmina.kass@uomustansiriyah.edu.iq

In this research, the Boubaker polynomials method is utilised to find an approximate solution for the initial value problem of nonlinear high order to Volterra and Fredholm integro differential equation of the second kind. The solution technique is to transform the Volterra and Fredholm nonlinear integro differential equation to a system of nonlinear equations. The proposed method was applied for three different examples and the simulation results were illustrated in tables and graphics. The results were also compared with the exact solution and other's work. Pages 12 to 24

 

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Form and Meaning of Halal Bi Halal Tradition

Sigit Haryantoa*, Djatmikab, Wakit Abdullahc, Dwi Purnantod, aLinguistics Postgraduate Program, Sebelas Maret University Surakarta 57126 Indonesia, b,c,dFaculty of Humanities, Sebelas Maret University Surakarta 57126 Indonesia, Email: a*sh288@ums.ac.id

Javanese society has halal bi halal tradition. It is an annual event, which has a relation to lebaran fitr. The doers come to the older by speaking in the Javanese language. In real use, many language variations would be found. The objectives of this study are finding the forms and the meanings inside this tradition. This ethnographic study used participant observation in collecting the data. The collected data was analysed by using componential analysis as a part of the ethnography method proposed by Spradley. The results of data analysis were presented descriptively. The results are as follows: (1) the first person used speech level krama to older people, and the second person used speech level ngoko and krama. The second person using krama to the first person is usually caused by the social position of the first person. The first person may have a high position and may be a stranger or guest in the events. (2) Concerning the meanings inside the tradition, there are two: respecting and keeping harmony in life. As a conclusion, this tradition is created to preserve the best cultural values in society through language use. Pages 25 to 38

 

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Effect of Financial Performance on Sustainable Report Disclosure with the Board of Commissioners as the Moderating Variable

Kiswantoa*, Agus Wahyudinb, Woro Sri Hesti Tulus Prihatinc, I Gusti Ketut Agung Ulupuid, a,b,cFaculty of Economics, Universitas Negeri Semarang, Semarang, Indonesia, dFaculty of Economics, Universitas Negeri Jakarta, Jakarta, Indonesia, Email: a*kiswanto@mail.unnes.ac.id

This research aims to determine the role of the board of commissioners in modernising the effect correlations of profitability, liquidity, and leverage on sustainable report disclosure. The population of the study is non-financial companies registered in the Indonesia Stock Exchange (IDX), who issue annual reports as well as sustainable reports. Samples of the study are selected by using purposive sampling method. The analyser tests the hypothesis using absolute difference value test. This research indicates that profitability has an significant and positive effect on sustainable report disclosure. Liquidity and leverage have no significant effect on sustainable report disclosure. The board of commissioners modernise the effect of profitability, and leverage  sustainable report disclosure significantly. They do not significantly modernise the effect of liquidity on the disclosure. Conclusions of the study are that profitability influences sustainable report disclosure and that the board of commissioners are able to modernise the effects of profitability, and leverage on the disclosure. Pages 39 to 52

 

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A Statistical and Analytical Study of the Factors that Impede Women's Participation in Economic Activities in Kirkuk, Iraq

Sabah Haseeb Hasana, Abdulrahim Khalaf Rahi Al-Harthib, Anwaar Dhiaa Abdul Kareemc, a,cCollege of Administration and Economics, Kirkuk University, Kirkuk, Iraq, bCollege of Administration and Economics, Mustansiriyah University, Baghdad, Iraq, Email: asabahsaqi@uokirkuk.edu.iq,  brahistat@yahoo.com,  canwaar71@uokirkuk.edu.iq

This study deals with the issue of women's participation in economic activities in Kirkuk, Iraq, and the main factors that impede this participation. It employs the questionnaire form designed for this purpose, which was distributed to women in Kirkuk. Additionally, the principal components method is used to reduce the number of the variables involved in the analysis to the lowest number of factors that serve as the best representation of the variables. The findings demonstrate that eight main factors represent the study variables. These factors explained about 70% of their total variance. Based on these factors, conclusions and recommendations are made on the study subject. Pages 53 to 73

 

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Creating a Model of Land Procurement in Order to Support and Accelerate Infrastructure Development

Nurhayati. Aa, aUniversitas Dharmawangsa, Medan,  Indonesia, Email: anurhayatijb@yahoo.co.id

In human life, land is a place for humans to live and continue their lives. The dynamics of development cause the need for land to increase while on the other hand the supply of land is very limited. The government needs land for infrastructure development for social purposes, while land rights holders are in dire need of compensation money to buy land and rebuild their homes. Indonesia is a State of Law (Rechstaat), which upholds deliberation for consensus, and justice occupies a very important position. This aspect of deliberation must be realised, otherwise it will cause prolonged conflict. In the implementation of community land rights, taking is often carried out arbitrarily, without justice and is detrimental to the community due to compensation. Islamic law in implementing the procurement / release of land rights using the system of buying and selling is beneficial and fair for the community. Pages 74 to 91

 

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Shift on Functions of Sexual Euphemisms in English-Indonesian Translation of Duke of Her Own by Eloisa James

Anitaa*, Mangatur Rudolf Nababanb, Riyadi Santosac, Agus Hari Wibowod, aSebelas Maret University, Surakarta & Gunadarma University, Jakarta, Indonesia, b,c,dSebelas Maret University, Surakarta, Indonesia Email: a*poponitalovely@gmail.com,  bamantaradja@yahoo.com,  criyadisantosa@staff.uns.ac.id,   dagushari67@staff.uns.ac.id

Sexual euphemisms can be very difficult to translate because they are culturally bound words. Translation techniques can help the translator in determining the most suitable equivalents for a euphemism. This study aims at finding out translation techniques used by the translator of the novel Duke of Her Own in translating English sexual euphemisms into Indonesian, and how those techniques cause shifts in the functions of sexual euphemism. This is a descriptive qualitative study. The sources of data of this study are an English novel by Eloisa James, Duke of her Own, and its Indonesian version, Pasangan Sempurna. The result of the study shows that 7 techniques are applied in translating English sexual euphemisms, namely, Established Equivalent, Modulation, Explication, Description, Discursive Creation, Generalisation, and Reduction. Two of those techniques, namely Established equivalent and Modulation, do not cause any shifts in the functions of sexual euphemisms whereas the other 5 do. Pages 92 to 107

 

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The Role of Satisfaction as Moderation to the Effect of Relational Marketing and Customer Value on Customer Loyalty

Ni Nyoman Suarnikia, Kukuh Lukiyantob*, aManagement Department, STIE Nasional Banjarmasin, Indonesia, bEntrepreneurship Department, BINUS Business School Undergraduate Program, Bina Nusantara University, Malang Campus, Email: asuarnikinyoman@yahoo.com,  b*kukuh.lukiyanto@binus.ac.id

Competition in product marketing requires entrepreneurs to integrate various marketing strategies. The factors of customer loyalty creation need to be known by marketers. This study aims to analyse the role of satisfaction as moderation to the effect of relational marketing and customer value on customer loyalty. This is a survey research. The population is traditional food stall consumers. Research like this has never been done, especially in the micro business segment, which is run traditionally. A total of 100 samples are selected by purposive random sampling. Data is collected by interviews, observations and questionnaires. The data is analysed by SEM (structural equation modelling) with AMOS 20. The results show that relational marketing, customer value, and satisfaction affect customer loyalty. Satisfaction does not moderate the effect of relational marketing and customer value on customer loyalty. This means that satisfied consumers are not directly loyal; there are other variables of consumer behaviour that also effect customer loyalty. Traditional stalls should provide a suggestion box to receive complaints and advice from consumers, as well as new menus that are not yet available, to improve service quality.Pages 108 to 122

 

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Culture and Leadership Are Simply Two Sides of the Same Coin

Ahmad Yousef Areiqata, Yacoub Hamdanb, Ahmad.M.A.Zamilc, Omar Horanid, Abeer Fayez Al-Khourye, aProfessor, Department of Business Administration, Business School, Al-Ahliyya Amman University. Amman Jordan, bAssociate Professor, Department of Business Administration, Business School,  Al-Ahliyya Amman University. Amman Jordan, cAssociate Professor, Department of Marketing, College of Business Administration, Prince Sattam bin Abdulaziz University, 165 Al-Kharj 11942, Saudi Arabia, dLecturer, Department of Electronic business and Commerce, Business School, Al-Ahliyya Amman University. Amman Jordan, eAssociate Professor, King Talal School of Business Technology, Princess Sumaya University for Technology, Email: aahmadareiqat@ammanu.edu.jo,  by.hamdan@ammanu.edu.jo,  cam.zamil@psau.edu.sa,  do.horani@ammanu.edu.jo,  ea.khoury@psut.edu.jo

Leadership and organisational culture are considered two sides of the same coin and are regarded as the most crucial organisational elements that help firms compete successfully and gain sustainable advantage. We aim to examine the interconnection between these elements and conduct an in-depth theoretical research paper focusing on these elements and the different variables related to them. The study deeply examines the theoretical literature associated with various definitions of culture and its correlation with leadership, and comes up finally with results and recommendations. The researchers are also examining whether the nature of the relationship can be determined by market conditions, like the level of competition and the organisational age and scale. Market competition appears to affect the direction of the relationship, with the corresponding impact of operational age and size. Such findings show that both organisational factors contribute significantly, while the alignment of factors (identical cultural type and leadership style) improves this connection. Such observations refer to the work of Hofstede (1980), the most commonly quoted work on the subject (Bond, 2002). Hofstede used the five-dimension method (power distance, individualism vs. collectivism, avoidance of confusion, long-term orientation) for the development of national–cultural profiles. Since no significant market changes took place over the last five years (in terms of reform or privatisation), leadership and culture are most likely associated with a transparent system. Some studies argue that leaders are cultural, but they also transform culture by imposing new values, trends and standards of behaviour. Pages 123 to 147

 

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New Effective Way of Delivering Educational Services for Early Childhood

Pennee Narota, Narong Kiettikunwongb, a,bCollege of Local Administration, Khon Kaen University, Thailand, Address: 123 Khon Kaen University, Muang, Khon Kaen 40002 Thailand, Email: apennee@kku.ac.th,  bnaroki@kku.ac.th

The lack of communication between parents, teachers, and the boards of childcare centres, as well as the lack of funding were found to be the problems causing the inefficacy of education services for early childhood education. Through the use of the mixed method approach, this study intended to examine the situation of early child care centres in the Khon Kaen Municipality of North-eastern  Thailand in order to propose alternative guidelines for effective management – that is, to ‘co-create’ education services. By allowing stakeholders to communally design education services for their children, it was found that co-creation of delivering educational services for early childhood  can help involved parties to realise their roles, enhance equal and reciprocal relationship as well as boost citizens’ trust in the government, which will eventually lead to a better management of the services. Pages 148 to 161

 

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Uncovering Student Teachers’ Perceptions Regarding the Characteristics of Effective EFL Teacher Educators

Sayit Abdul Karima, Sri Rachmajantib, Nunung Suryatic, Utari Praba Astutid, a,b,c,dUniversitas Negeri Malang, Indonesia, Email: asayit.a.k@uty.ac.id,  bsri.rachmajantifs@um.ac.id,  cnunung.suryati.fs@um.ac.id,  dutari_pastuti@yahoo.com

The present study attempts to investigate effective EFL teacher educators from the perspective of student teachers. For this purpose, a survey design was employed to examine student teachers’ perceptions regarding the characteristics of effective teacher educators using four attributes, namely: subject matter knowledge, pedagogical knowledge, organisation and communication skills, and socio-affective skills. The questionnaire was administered online to 334 student teachers at the English Education Department. The data was analysed descriptively and the findings revealed student teachers have different perceptions on each attribute of effective EFL teacher educators. Several attributes were found to be comparatively more important than other attributes. The results of the study may enhance teacher educators’ awareness concerning what makes them effective from the perspective of student teachers and improve their teaching quality. Pages 162 to 180

 

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The Boarding School Assessment Model as a Transformative Teacher Performance Culture in Indonesian Islamic Education

Abdul Qodira, aState Institute for Islamic Studies, Palangkaraya, Indonesia, Email: aabdul.qodir@iain-palangkaraya.ac.id

In research on Boarding School education, little empirical evidence addresses how the assessment model in Boarding School is practiced and how this assessment supports teacher performance. To fill this void, this paper reports on grounded theoretical research that investigates how Boarding School-based assessment is enacted in Islamic boarding schools in Kalimantan, Indonesia. The findings of this study suggest several aspects aligned during the enactment of this Boarding School-based assessment. These include 1) the educational assessment model under the auspices of the Boarding School being built on the basis of the Boarding School value system, 2) the assessment being practiced as a new breakthrough in improving teacher performance, 3) message-based assessment being seen as more effective in learning as well as a new paradigm in improving the quality of Boarding School education and becoming a leading form of Islamic education (central to excellence). Pages 181 to 195

 

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A Policy Handling Domestic Violence Against Women in Indonesia Based on Justice

Anis Mashdurohatuna, Gunartob, R Hajar Handoko Jatic, aFaculty of Law Universitas Islam Sultan Agung, Semarang Indonesia, Head of PhD Faculty of Law Universitas Islam Sultan Agung, Semarang Indonesia, bFaculty of Law Universitas Islam Sultan Agung, Semarang Indonesia, cDoctoral programs of Law Faculty of Law Universitas Islam Sultan Agung, Semarang Indonesia, Email: aanism@unissula.ac.id, bgunarto@unissula.ac.id

The purpose of this research is to analyse and formulate a policy handling violence against women in households in Indonesia based on justice. The findings show that Indonesia has recorded violence against women until 2018 as still being very high. It has not been able to eradicate domestic violence as mandated by the UUPKDRT. There is injustice for female victims of domestic violence. The formulation of policies to protect women from domestic violence is based on the value of justice, especially the provisions of Article 25 and Article 29 of Law number 23 of 2004. Pages 196 to 208

 

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A Comparative Study on Learner Characteristics and Curricular Differences in Virtual Reality Education

Choong Mo Nama, Chong Woo Kimb*, Kyoung Sun Hongc, Chi No Chod, Joo Hee Honge, aPh.D. candidate, Jeju National University, 61, Ilju-dong, Jeju-si, Jeju Special Self-Governing Province, 63294, South Korea, b,c,d,eProfessor, Jeju National University, 61, Ilju-dong, Jeju-si, Jeju Special Self-Governing Province, 63294, South Korea, Email: a0701chmo@gmail.com, b*woo@jejunu.ac.kr, chongks@jejunu.ac.kr, dchocn@jejunu.ac.kr, eskyhigh@jejunu.ac.kr

School teachers are actively carrying out Research on the application of realistic content. Virtual reality (VR) is one of the new tools in different school settings. Learners might have different grades of skills depending on their educational background: elementary, secondary, and university (prep teacher). Therefore, it is necessary to provide a VR curriculum suitable for each school level. For each school level, different curricular programs were created on how to produce VR. Education using them was conducted for 18 student teachers in college, 32 elementary school students (6th grade), and 5 middle school students (7th grade). The results of each school-level VR curriculum program were statistically analysed using questionnaires and follow-up interviews. For all school level learners, elementary school students tried to create topics they were interested in. Middle school students created content based on the topics related to learning and studying. Prep teachers preferred the topics related to field education and suggested the need for an additional training program on VR. In particular, most learners found it difficult to use Blockly, a coding domain. We hope that research in curricular programs regarding realistic content for different school levels, such as augmented reality (AR) and holograms (which are related fields of VR), will be studied in the future. Pages 209 to 222

 

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Resilience and Grit of Pre-Service Kindergarten and Elementary School Teachers

Hyelin Jeonga, aAssistant Professor, Department of Global Child Education, Woosong University, 171, Dongdaejeon-ro, Dong-gu, Daejeon, Republic of Korea, 34606, Email: ahyelinjeong0821@gmail.com

The purpose of this article is to explain the differences in resilience and grit between pre-service kindergarten and elementary school teachers in South Korea. The participants were a total of 222 pre-service kindergarten teachers (n=101) and elementary school teachers (n=121) attending three four-year universities located in Seoul and Gyeonggi-do. Resilience and grit were measured by questionnaires for pre-service teachers. The analysis of the data included calculating the frequency and percentage of the participants, Cronbach’s α, the mean, standard deviation, t-test, and multiple regression using the SPSS 20.0 program. According to the results of the research, there were significant differences in resilience and grit between kindergarten and elementary school pre-service teachers. The average score of the pre-service elementary school teachers’ resilience and grit were significantly higher. In addition, differences in the analysis of the effects of resilience on grit were identified by separating groups of pre-service elementary and pre-service kindergarten teachers. Specifically, in the pre-service elementary school teachers' group, self-control and positivity (among the sub-areas of resilience) were significant to consistency of interest as a sub-area of grit. Only self-control was significant to perseverance of effort in grit. In the pre-service kindergarten teachers' group, only self-control was significant to consistency of interest in grit. Self-control and positivity were significant to perseverance of effort in grit. These results indicate that there are differences in the relationship between pre-service kindergarten teachers and elementary teachers. Therefore, it is suggested that different strategies are needed to increase the grit of pre-service teachers. The results involve implications for teacher education programs at university regarding the connection of education programs between kindergarten and elementary school. Pages 223 to 234

 

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Design of a Foreign Language Conversation Learning System Using Machine Learning

Youngseok Leea, Jungwon Chob*, aProfessor, KNU College of Liberal Arts and Sciences, Kangnam University, 40 Gangnam-ro Giheung-gu, Yongin-si, Gyeonggi-do, 16979, South Korea, bProfessor, Department of Computer Education, Jeju National University, 102 Jejudaehakno, Jeju-si, Jeju-do, 63243, South Korea, Email: ayslee38@kangnam.ac.kr, b*jwcho@jejunu.ac.kr

Many studies have been conducted on foreign language training, but it is difficult to speak a foreign language naturally because there is little or no speaking time for the learner, compared to the teaching time. As a change in the foreign language speaking education method is applied using smart devices, it is necessary to develop a new user-centred speech learning system and education model. To develop a user-centred speech learning system using machine learning and speech recognition technology to improve speech fluency, we designed a user-centred speech training system and analysed the speech patterns of users using existing speech learning programs. We developed machine learning-based adaptive learning algorithms for recommending speaking areas. We designed user and instructor applications for speech learning and experiments that can be applied in real-life education. Based on the designed and developed method, we developed and evaluated the education model using the speech training system through a non-real-time foreign language speech training system similar to a real-time learning setting. After using the system with actual students, we analysed the students’ learning satisfaction and academic achievement and found that students’ motivation and practice time influenced foreign language learning. Pages 235 to 247

 

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The Functions of Hedging Devices: A Translation Study of Compound Hedges from English into Indonesian

Sujanaa*, Mangatur Rudolf Nababanb, Riyadi Santosac, Tri Wiratnod, aSebelas Maret University, Surakarta & Gunadarma University, Jakarta, Indonesia, b,c,dSebelas Maret University, Surakarta, Indonesia, Email: a*sujanaaja@gmail.com, bamantaradja@yahoo.com, criyadisantosa1960@gmail.com, dwiratno.tri@gmail.com

The aim of this study is to find the functions of compound hedges as hedging devices and their translation in target text (TT). Translation techniques used in translating this hedging device are translation techniques proposed by Molina and Albir (2002). The theory used in expressing the function of hedging devices is the theory of Prince, Frader and Bosk (1982). They divide the types of hedging devices in two: approximators and shields. Approximators consist of adaptors and rounders. Shields consist of plausibility shields and attribution shields. This research is a qualitative descriptive study. The data source used is the novel Sherlock Holmes and its translation. There are 27 pieces of data considered adaptors, 2 pieces of data considered rounders, 10 pieces of data considered plausibility shields and 9 pieces of data considered attribution shields. There are 18 pieces of data translated using established equivalent (EE), 18 pieces of data translated using modulation (M), 8 pieces of data using discursive creation (DC), and 4 pieces of data using reduction (R). By using establish equivalent compound hedges, they are translated with compound hedges in TT. The functions of the compound hedges in source text (ST) are also translated equally in the TT. There are some changing points of view when the compound hedges are translated into TT. This technique might cause a shift. In the DC and R techniques, the translator did not translate the compound hedges. As a result, the functions of compound hedges in the TT are deleted. Pages 248 to 260

 

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Understanding Entrepreneurship Learning Outcomes: Parenting and Discipline

Henry Eryantoa*, Darma Rika Swaramarindab, Anggriawan Oktobisonoc, Rediana Setiyanid, Munawarohe, a,b,c,eFaculty of Economics, Universitas Negeri Jakarta, Indonesia, dFaculty of Economics, Universitas Negeri Semarang, Indonesia, Email: a*henryeryanto@gmail.com, bdarmarikas@gmail.com, canggri413@gmail.com, dredianasetiyani@mail.unnes.ac.id, emoena10@gmail.com

This research aims to find out whether there is an influence of parenting and discipline in learning on the learning outcomes of entrepreneurship as a subject. This study uses quantitative methods with a correlational approach. The survey method is used to obtain primary data for variable X1 (parenting) and secondary data for variable X2 (discipline in learning). The sampling technique used is the proportional sampling technique, which uses a proportional random sampling method. For the data processing, the authors processed questionnaires using a Likert Scale and a semantic differential scale. The conclusion of this study is that parenting and discipline in learning have a positive and significant impact on the learning outcomes of students. Pages 261 to 270

 

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Conveying an Author’s Intention to EFL Readers: The Meaning of “The Road Not Taken” by Robert Frost

R. Bunga Febriania, Satinemb, Nurnaningsihc, Haryanid, Syafryadine, Noermanzahf, aUniversitas Galuh, Ciamis, Indonesia, bSTKIP PGRI Lubuklinggau, Lubuklinggau City, Indonesia, cUniversitas Veteran Bangun Nusantara Sukoharjo, Indonesia, dPoliteknik Bumi Akpelni Semarang, Indonesia, e,fBengkulu University, Bengkulu City, Indonesia, Email: abunga.febriani@gmail.com, byohanasatinem@gmail.com, cnurnananinx@gmail.com, dharyani@akpelni.ac.id, esyafryadin@unib.ac.id, fnoermanzah@unib.ac.id

The present study examines whether an author of a poem’s intention in writing the poem is successfully conveyed to English as a Foreign Language (EFL) readers. It also investigates how students’ English proficiency influences their ability to comprehend the poem. The study was conducted with twenty-one participants who attended a literary class named Literary Criticism. The twenty-one students who analysed the meaning of poetry were represented by student one and other students (S1-S3) in every line of the stanza of the poetry. that author of the poetry was successful in conveying their meaning to the readers of EFL, which is shown by the results of students’ work through the reader-response approach and stylistic approach. Student one and others (S1 up to S3) could find the meaning in every of poetry by analysing either literal words or similes and metaphorical words composed in “The Road Not Taken” by Robert Frost. Hence, the readers (students of EFL) could enhance their abilities and comprehension of the poem. The pedagogical implication for future research is that authors and readers of the poem both need logical critical thinking as well as skills or abilities to convey and receive the meaning of poetry. Pages 271 to 283

 

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Evaluation of the Employment of Accounting Graduates: The Case of Hanoi, Vietnam

Thi Thu Cuc Nguyena, Thi Tuyet Mai Ngob, To Uyen Phanc, Manh Dung Trand, Duc Tai Doe*, aVinh University, Vietnam, b,c,dNational Economics University, Vietnam, eUniversity of Labor and Social Affairs, Vietnam, Email: acucntt@vinhuni.edu.vn,  bngothituyetmai@neu.edu.vn,  cuyenpttmai@gmail.com,  dmanhdung@ktpt.edu.vn,  e*taiketoanquocte@gmail.com

This study was conducted in order to identify, evaluate, and measure the attributes of employment of accounting graduates in Hanoi, Vietnam. The study was based on a field survey, using a semi-structured questionnaire with a sample of 300 accounting graduates working for listed firms in the area of Hanoi, Vietnam. Only 255 filled questionnaires were satisfactory and processed in this research. We employed several statistical analytical tools, i.e. descriptive statistics, Cronbach’s Alpha analysis and ANOVA. The study has identified and measured five attributes of employment of accounting graduates. Based on the findings, some recommendations are given for accounting students, accountants and universities to improve the employment of accounting graduates. Pages 284 to 296

 

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The Influence of Market Orientation and Competitive Strategy on the Hotel Image

Tanty Sondaria, Sucherlyb, Meydia Hasanc, Imas Soemaryanid, aThe Student of Management Science Doctoral, Universitas Padjadjaran, Bandung. Indonesia, b,c,dLecturer of Management Science Doctoral, Universitas Padjadjaran, Bandung. Indonesia

Hotel occupancy rates in West Java have increased to quite high levels. However, there are problem phenomena related to the images of one, two, and three star hotels.  The background of the problem reveals a phenomena related to market orientation and competitive strategy carried out by the hotel which  allegedly affects the image of the hotel. This study uses an explanatory survey method to test the hypothesis that states the causal relationship between the variables tested. The observations in this study are carried out in the cross sectional / one shot time horizon, that is in 2019. The analysis unit is the one, two and three star hotel industry in West Java, with the observation unit as the management of the hotel companies. The sample is taken from as many as 50 respondents. Due to the small sample size,  the analysis approach that will be used is Partial Least Square (PLS). The results of hypothesis testing reveal that market orientation and competitive strategy affect the images of one, two and three star hotels in West Java. The competitive strategy has a greater contribution than the market orientation in building the image of the hotel. The competitive strategy is built by three dimensions, namely: cost leadership, differentiation strategy, and speed-based strategy. Cost leadership has the greatest role in driving the growth of hotel image, compared to differentiation strategy, and speed-based strategy. Meanwhile, market orientation is built by three dimensions, namely: customer orientation, competitor orientation, and inter-functional coordination. Customer orientation plays the greatest role in enhancing the hotel image. This finding has implications for the management of one, two and three star hotels in West Java, that improving the image of hotels can be pursued by improving competitive strategies that are supported by the development of market orientation. This research is only conducted on 50 respondents of hotel management related to market orientation, competitive strategy and hotel image.  Future studies can examine other variables such as the business environment, company capability, or collaborations that allegedly can affect the hotel image. The  research in the analysis unit of the hotel industry of one, two, and three, star hotels in West Java, makes this research useful as input for hotel management and related stakeholders in developing the hospitality industry. Pages 297 to 309

 

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The Prevalence of  Unethical Leadership Behaviour: The Role of Organisational Oversight

Abderrahmane Benlahcenea, Houcine Meddourb, aSchool of Government University Utara Malaysia, bSchool of Business Management University Utara Malaysia, Email: aabdoben88@gmail.com,  bhoucine@uum.edu.my

The purpose of this paper is to explore the role of organisational oversight in predicting unethical leadership behaviour within  Algerian public companies. Using an exploratory qualitative design, 15 semi-structured interviews were conducted with leaders currently serving in Algerian public companies. The findings showed that ineffective rules enforcement, lack of control mechanisms, lack of transparency and access to information, and positive reinforcement are the underlying precursors of unethical leadership behaviour. The generalisation of findings is difficult, since the study relies on a small qualitative sample size from the Algerian context. However, the study offers a proper analysis of selected organisational factors that predict  unethical leadership behaviour. The study presents important implications for public companies and grounds for further research. This study also enriches our understanding of  unethical leadership behaviour. In summary, the study provides practice and policy implications that can improve the development of effective organisational oversight mechanisms in this context. Pages 310 to 325

 

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The Practice of Islamic Finance in Internalising the Concept of Trust in Reasoning Underlying Finance Decisions

Emad Eddin Abajia, Houcine Meddourb, Selamah Maamorc*, Alias B. Mat Nord, a,c,dIslamic Business School, University Utara Malaysia, bSchool of business management, University Utara Malaysia, Email: aemadabaji@yahoo.com,  bhoucine@uum.edu.my,  c*selamahm@uum.edu.my,  dalias@uum.edu.my

This paper aims to analyse the view of  Islamicfinance scholars and bankers regarding the internalisation of the trust concept within  Islamic banking transactions (IBTs) and to examine how that concept is observed within the reasoning underlying the performance of these transactions. This paper involves face-to-face interviews and employing an open-ended questionnaire, in order to study the understanding of our informants on the issue of our concern. The interviews were conducted with selected informants from various Islamic financial institutions and universities in Malaysia. This study found that there is a consensus, expressed by our informants, regarding the importance of trust in  Islamic finance. However, with respect to the current Islamic finance practices, the participating informants contended that the internalisation of the trust concept is based entirely on the formal (mathematical) models of reasoning employed by the conventional banks, which negates the substance of trust for neglecting the general Islamic principles and values, as the reasoning postulates the underlying performance of the IBTs. Pages 326 to 346

 

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Turning Students from Job Seekers into Job Creators: The Role of High Impact Entrepreneurship Educational Practices

Subramaniam Sri Ramalua, Gunalan Nadarajahb, Adejare Yusuff Aremuc, a,b,cOthman Yeop Abdullah Graduate School of Business Universiti Utara Malaysia

This study focuses on the role of High Impact Entrepreneurship Educational Practices (HIEEP) in turning students from job seekers into job creators. The main objective of this study is to examine the direct and indirect effects of the Entrepreneurship Internship Program, Business Incubation Program and Entrepreneurial Supportive Environment on Entrepreneurial Self-Employment mediated by Entrepreneurial Education Knowledge. This quantitative research employed a survey method to collect the data. The data were collected from the students of three public Higher Education Institutions (HEIs) operating in the Northern region of Malaysia. Simple random sampling was used to choose the sample. A total of 664 questionnaires were distributed and 348 were returned, out of which 332 were useable. Meanwhile, the data analysis was performed using PLS-SEM 3.2.8. The results showed that the Entrepreneurship Internship Program, Business Incubation Program, Entrepreneurial Supportive Environment and Entrepreneurial Education Knowledge programs have a significant direct relationship with the Entrepreneurial Self-Employment. Entrepreneurial Education Knowledge also mediates the relationship between the Entrepreneurship Internship Program, Business Incubation Program, Entrepreneurial Supportive Environment and Entrepreneurial Self-Employment among the students, which implies that they will influence students to become job creators instead of job seekers. The findings provide important insights to universities, faculties and ministries of education, government, policy makers and researchers to understand the critical role of HEIs support and HIEEP to shape  students’ intentions in becoming self-employed upon graduating. Equally, the findings contribute to the existing literature by empirically and theoretically extending the knowledge on entrepreneurial education in turning students from job seekers into job creators. Pages 347 to 372

 

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Technology and Stress: A Proposed Framework for Coping with Stress in Indonesian Higher Education

Ansar Abbasa, Muhammad Saudb, Dian Ekowatic, Indrianawati Usmand*, Shinta Setiae, a,b,c,d,eUniversitas Airlangga Surabya, Indonesia, Email: d*indrianawati-u@feb.unair.ac.id

Technology is ubiquitous and becoming necessary for everyday communications. Together with personal and professional use, its applicability is widespread in every field of life, including education. Increased use of technology has been identified as causing stress, particularly among the younger generation, due to overload and complexity, which bring anxiety. To combat stress, individual differences such as personality, social, cultural, emotional and psychological wellbeing is required for sustainable development in a healthy learning environment. A massive increase in Indonesian society is expected due to the government road map towards making the country's biggest south Asian digital economy until 2025. The current study, based on a literature review, proposed a framework for higher educational institutes for contesting rapid technological  interventions in Indonesian education. The strategic perspective of the study is two-fold, addressing institutional and personal strategies and defining mechanisms through  overall personal and environmental well-being. Pages 373 to 390

 

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Servant Leadership and Religiosity: An Indicator of Employee Performance in the Education Sector

Ansar Abbasa, Muhammad Saudb, Indrianawati Usmanc, Dian Ekowatid*, a,c,dFaculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia, bDepartment of social and international politics, Universitas Airlangga, Surabaya, Indonesia, Email: d*d.ekowati@feb.unair.ac.id

The current study aims to investigate servant leadership and religiosity of the employee as a performance indicator in the educational sector. First, we discuss leadership concepts, then achieving individual performance through servant leadership. Later, educational management leadership and servant leadership studies and finally, servant leadership, and religiosity with performance. Empirical analysis was on the basis of 323 respondents working in higher education participating in the current study through a survey questionnaire. Among R. K. Greenleaf (1977); Spears (1998) a few servant leadership characteristics,  for example, cultural leaders, social justice, empowering others and stewardship are hypothesised and tested with religiosity with employee performance. The results through regression analysis suggest servant leadership is a proactive predictor of employee performance and the relationship is strengthened when tested with religiosity. The study contributes to much-needed study on educational leadership and management studies in Asia (Hallinger & Chen, 2015). Pages 391 to 409

 

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The Contributions of the Political Economy Approach: An Analysis of Socio-Economic Development in Indonesia

Falih Suaedia, aFaculty of Social and Political Science Universitas Airlangga, Surabaya, 60286, Indonesia, Email: afalih.suaedi@fisip.unair.ac.id

This article explores in what ways the political economy, as an analytical framework for developmental studies, has contributed to scholarship on Indonesian’s contemporary discourse of development. In doing so, it reviews important scholarly works on Indonesian political and economic development since the 1980s. The argument is that given sharp critiques directed at its conceptual and empirical utility for understanding changes taking place in modern Indonesian polity and society, the political economy approach continues to be a significant tool of research specifically in the broader context of comparative politics applied to Indonesia and other countries in Southeast Asia. The focus of this exploration, however, has shifted from the formation of the Indonesian bourgeoisie to the reconstitution of bourgeois oligarchy consisting of the alliance between the politico-bureaucratic elite and business families. With this in mind, the parallel relationship of capitalist establishment and the development of the state power in Indonesia is explainable. The intention of this article is to survey major intellectual contributions to the study of development in Indonesia as represented by the scholarly work within the perspective of the political economy. Importantly, it looks at the most outstanding and influential theoretical arguments having been produced in extensive research in the area of contemporary economic and political development in Indonesia, more specifically the role of capitalist powers in Indonesia’s evolving political and economic structures since the 1980s. Pages 410 to 424

 

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The Politics of Indonesia’s Environmental Policy, 1990-2015

Falih Suaedia, aFaculty of Social and Political Science Universitas Airlangga, Surabaya, 60286, Indonesia, Email: afalih.suaedi@fisip.unair.ac.id

Political environmentalism plays a vital role in mainstreaming social mobilisation on environmental issues in the world. The current study examines the dynamic of climate change that addresses the realist tradition which relates to Indonesia’s foreign policy conduct on domestic politics and focuses on dominant political actors’ behaviour. The discussion of this argument illustrates the journey of climate diplomacy from the Suharto government to the reform era administrations. The study draws on constructivism, which theorises a relationship between identity, legitimacy and interest in foreign policy as its theoretical framework. The paper has three main parts, and the first part explains why constructivism is more relevant than realism for studying Indonesia’s environmental foreign policy. The second and third section goes on to look at the origin and development of Jakarta’s climate diplomacy. The argument is that Indonesia’s commitments to embracing global climate change agendas aim to establish an identity as a legitimate environmental actor. This identity constitutes the government’s response to transnational challenges to the state’s developmental interest. Pages 425 to 441

 

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Corporate Governance and Corporate Social Responsibility Disclosure Quality in Indonesian Companies

Ikbar Pratamaa, Noriah Che-Adamb, Hasnah Kamardinc, a,b,cTunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia,

The role of corporate governance in the corporate social responsibility disclosure of a company cannot be denied. According to the theory of legitimacy, stakeholder and agency, members of a company's board should monitor the activities of self-interested management to minimise the expenditure cost. Outside directors are expected to execute better performances than the executives, given that outside directors are responsible to increase shareholders’ benefits. However, there have been inconsistent results on the relationship between corporate governance on corporate social responsibility disclosure of  companies. Thus, this paper aims to examine the relationship between corporate governance attributes (political connections, women’s proportion, multi-ethnicity, family ownership, and the composition of the board and foreign ownership of the board) on corporate social responsibility disclosure quality among 353 public listed companies in the Indonesia Stock Exchange in the year 2017. Data of the corporate social responsibility disclosure quality are taken from the environment and social items disclosed in the annual report. Multiple regression analysis is used to analyse the relationship between corporate governance attributes on corporate social responsibility disclosure quality. Findings of this study show that political connections of boards of commissioners, the composition of boards of directors and foreign ownership  significantly influence corporate social responsibility disclosure quality. Pages 442 to 463

 

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Firm Performance in Environmentally-friendly Firms in Indonesia: The Effects of Green Innovation

Dynanda Atikah Putria, Noorlailie Soewarnob*, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Indonesia. Email: b*noorlailie-s@feb.unair.ac.id

This study aims to analyse the effect of Environmental Management Accounting (EMA) on firm performance with green innovation as an intervening variable. This study looked at 107 year-observation from manufacturing firms listed on the Indonesian Stock Exchange (IDX) for the years 2012-2016. The data were analysed using multiple linear regression method and Sobel test. This study finds that green products and green process innovation mediates the relation between EMA and firm performance. This research suggests management that creates environmental friendly innovation will produce more innovative output within the firms and hence increase the firm performance. Pages 464 to 481

 

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The Impact of Eco-efficiency on Firm Value and Firm Size: An Indonesian Study

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

The purpose of this study is to analyse the impact of eco-efficiency implementation on firm value with firm size as a moderating variable. This research uses secondary data from the annual reports of manufacturing companies listed on the Indonesian Stock Exchange (BEI) during the period 2013-2017. Purposive sampling was applied in this research which resulted in 469 samples chosen according the criteria. The data analysis uses multiple linear regression analysis with SPSS. The result show that: 1) Eco-efficiency as measured by ISO 14001 certification has a significant effect on the value of a company; and 2) Firm size moderates the effect of eco-efficiency on the value of a company. Pages 482 to 495

 

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Political Connection, Executive Compensation and Profit Management in Indonesia.

Dianty Sonia Puruhitaa, Isnalitab*, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Indonesia. Email: b*isnalita@feb.unair.ac.id

This study aims to examine the effect of political connections on executive compensation through earnings management as a mediating variable. This study uses a sample of all companies listed on the Indonesian Stock Exchange from 2016 to 2018. The total sample in this study was 1,145 observations. The analysis technique used in this study uses a partial least square (PLS) model. The results showed that political connections had a positive effect on executive compensation. We also found that earnings management mediated the influence of political connections on executive compensation. Pages 496 to 511

 

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Determinants on the Extent of Enterprise Risk Management (ERM) Disclosure in Annual Reporting:  An Indonesian Study

Dwi Linda Rahmawatia, Khusnul Prasetyob*, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Indonesia. Email: b*khusnul.prasetyo@feb.unair.ac.id

This study aims to analyse factors that determine the extent of Enterprise Risk Management (ERM) disclosure in a company’s annual report. This study analysed manufacturing companies listed on the Indonesian Stock Exchange for the years 2015-2018. Using linear regression analysis, we found that Risk Management Committee (RMC) and managerial ownership had a significant relationship with the extent of ERM disclosure. However, the proportion of independent board of commissioners, auditor reputation, liquidity and leverage does not relate to the extent of ERM disclosure in a company’s annual report. This study implies that companies that want extensive disclosure about Enterprise Risk Management can do so by forming Risk Management Committees and increase managerial ownership in the company. Pages 512 to 525

 

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The Relationship between Business and the Audit Fee: Evidence from Indonesian Listed Companies

Andrivan Nindya Krisnaa, Amalia Rizkib*, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Indonesia. Email:   b*amalia.rizki@feb.unair.ac.id

This research intends to obtain empirical evidence to determine the relationship between a business and the external audit service fee. Using the modified model from research of Simunic (1980), this research took balanced samples from 26 manufacturing firms listed on the Indonesian Stock Exchange (IDX) from the period 2014 to 2016 in order to represent the population of manufacturing firms listed in that time period. Using audit fees as dependent variable and firm size, audit complexity, audit risk, and Big-Four audit firms’ premium, this research tried to find out the relationship between those variables, using multiple linear regression as the method to achieve that goal. The result of this research shows that there is a correlative relationship between firm size, audit complexity, audit risk, and ‘Big-Four’ audit firms’ in regard to a premium positive and audit fee. Pages 526 to 540

 

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Market Reaction to a Firm Environmental Performance Assessment Program (PROPER) Rank: An Indonesian Perspective.

Tiara Vindra Prastia, Wiwiek Dianawatib*, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Indonesia. Email: b*wiwiek.dianawati@feb.unair.ac.id

A Firm’s Environmental Performance Assessment Program (PROPER) has been initiated by the Ministry of Environment program that aims to encourage companies to implement mindful environment management systems. This study aims to analyse the market’s reaction to a public PROPER rank announcement. To test our hypothesis, we used manufacturing firms as our sample base. Those listed on the Indonesian Stock Exchange from 2012 to 2016 were analysed,  in a total of 223 firm-year observations. This study used event study methodology. Market reaction was measured by abnormal return and trading volume activity. Our result shows that there is change in market reaction on the PROPER ranks announcement. We also document that there is no significant change in market reaction on firms that have "obedient" compared to "not obedient" levels. This study provides information for company management on implementing a new business strategy to improve its environmental performance. Pages 541 to 556

 

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The Effect of Environmental Management Practice on Firm Performance: An Indonesian Study.

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

This study aims to examine the relationship between environmental management practice to firm performance in Indonesia. This study uses manufacture firms listed on the Indonesian Stock Exchange for the period 2012 to 2016. A total of 171 firm-year observations were examined. The analysis technique used is the ordinary least squares regression by SPSS 20 program. In this study, environmental management practice is measured using the efficiency of energy usage and efficiency of water usage. The research result shows that environmental management practice has a moderately positive relationship to firm performance. This result is mainly driven by the efficiency of water usage, while the efficiency of energy usage has no relationship to firm performance. This study is vital for the firm in the context of environmental management practice decision-making. It suggests that environmental management practice is needed to achieve a firm’s objectives and improve its performance. Pages 557 to 573

 

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The Effect of Share Ownership Structure, Board of Commissioner Size, and Audit Committee Size on Corporate Social Responsibility Disclosure

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

This study aims to analyse the effect of Share Ownership Structure, Board of Commissioner Size, and Audit Committee Size on Corporate Social Responsibility (CSR) Disclosure. This study used 102 samples from firms included in the ‘Kompas100 index’ between 2014 to 2016 by an ordinary least square regression method. The study found a negative relationship between foreign ownership, government ownership, the commissioner board size, and audit committee size to CSR disclosure. This study has implications for firms and their decision-making in relation to voluntary disclosure, and their corporate social responsibility. The study results show that firms highly visible to the public that have good corporate governance will have better CSR disclosure. Pages 574 to 591

 

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Environmental Innovation as Mediation: Knowledge Management and Firm Performance

Eka Ratnasari Sulistioa, Wiwiek Dianawatib*, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Indonesia, Email: b*wiwiek.dianawati@feb.unair.ac.id

This study aims to examine the relationship between knowledge management and firm performance as mediated by environmental innovation. The research sample used manufacturers listed as firms on the Indonesia Stock Exchange (IDX) for a 5-year period from 2013 to 2017. This study uses path analysis by linear regression. The research result shows that knowledge management has a positive relationship to firm performance. Meanwhile, environmental-based innovation does not mediate the relationship between knowledge management and firm performance. This study is vital to providing information for a firm to continuously work to improve their environmental-based innovation and participate in diminishing the effect of global warming. Pages 592 to 609

 

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The Relationship between Audit Quality, Earnings and Equity Book Value Relevance

Evilia Mayasari Solikhaa, Agus Widodo Mardijuwonob*, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Indonesia. Email: b*agus-w-m@feb.unair.ac.id

This study aims to examine the relationship between audit quality, earnings and ‘equity book value relevance’. We use Big 4 and non-Big 4 public accounting firms as our proxy of audit quality. This study uses listed manufacture firms on the Indonesian Stock Exchange for the period between 2014 and 2016, and as a result, we obtain 201 firm-year observations as our final sample. We use ordinary least squares regression as our analysis technique by SPSS 21. The result shows that audit quality has a positive relationship to earnings and to equity book value relevance. This study is adding additional literature for the public accountant profession showing that the difference of value relevance from accounting information between financial report, which audited by Big 4 and non-Big 4. This study shows that audit quality determines the financial report’s information relevance degree that used as input for stakeholders in making decisions. Pages 610 to 625

 

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Budgetary Slack and Use in Indonesia: ‘Participation on Budget’ and ‘Budget Emphasis’ as Mediation Variables.

Maria Gracia Donnaa, Sri Ningsihb*, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Indonesia. Email: b*sri.ningsih@feb.unair.ac.id

This study aims to determine the relationship between budget usage and budgetary slack with the participation of budgets and budget emphasis as mediation variables. We used samples of government apparatus working on 61 Regional Working Unit (RWU) in the city of Surabaya. This study was conducted with a questionnaire dissemination model to the apparatus RWU of the Surabaya government. We tested the hypothesis using the Partial Least Square method with the software Warp PLS Version 5.0. The results in this study found that the aim of budget usage has a negative relationship to budgetary slack. Furthermore, we documented participation in the budget and budget emphasis can mediate the relationship between the aims of budget usage to budgetary slack. The results of this study can be used in a consideration for the regional government in determining the factors that can affect the budgetary slack and can be used in an evaluation for the system of budget participation that has been implemented in the organisation, especially in RWU. Pages 626 to 644

 

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The Relationship between Corporate Social Responsibility and Tax Aggressiveness: An Indonesian Study

Indri Sesariani Arifina, Alfa Rahmiatib*, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Email: b*alfa@feb.unair.ac.id

The study aims to analyse the relationship between the dimension of corporate social responsibility as a whole and each dimension of ‘tax aggressiveness’. The Corporate Social Responsibility (CSR) disclosure was measured using the index of Global Reporting Initiatives (GRI) version 4 and ISO 26000:2010 Clauses.  We used non-financial listed firms in the Indonesia Stock Exchange (IDX) for the period 2015 to 2017, amounting to 304 firm-years observations as a research sample. The analytical techniques used are ordinary least square regression with SPSS software version 21. The results showed that the CSR as a whole had a relationship to tax aggressiveness. This research also showed that the dimensions of the CSR, namely the general dimensions and social dimensions, have a relationship to tax aggressiveness, while for economic dimension and environmental dimension have no relationship to aggressive tax. This research can be used for governments and policymakers to consider and maximize state tax acceptance by monitoring the firms' CSR disclosure practices. Pages 645 to 663

 

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Controlling Shareholders’ Tendency Toward Tax Avoidance in Family Firms and Independent Commissioners

Rachmat Dwi Supantria, Alfa Rahmiatib*, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Email: b*alfa@feb.unair.ac.id

This study aims to obtain empirical evidence of the relationship between controlling shareholders and tax avoidance with family firms and independent commissioners as moderation variables. This study uses listed manufacturing firms in Indonesia Stock Exchange (IDX) for the period 2015 to 2018 amounting to 182 firm-year observations. The analytical techniques used are simple linear regression with SPSS version 23 programs. The research documents that controlling shareholders have a relationship with tax avoidance. In addition, family firms and independent commissioners moderate the relationship between controlling shareholders and tax avoidance. This research provides information for management on taxation avoidance measures that can increase profits and are allowed by law. Pages 664 to 679

 

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CEO Over-confidence and Tax Avoidance

Dika Fausia Dayuningtyasa, Alfa Rahmiatib*, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Email: b*alfa@feb.unair.ac.id

This research aims to examine the relationship between CEO over-confidence on tax avoidance in Indonesia. The CEO over-confidence variable is measured using overinvestment and proxied by the dummy variable. The value of overinvestment is obtained from the results of residual regression between asset growth and sales growth. Tax avoidance is proxied by current ETR. This study used 260 firm-year observations from 86 manufacturing listed firms on the Indonesia Stock Exchange (IDX) for the period 2013–17 by using a purposive sampling method. The analytical method used in this research is ordinary least square (OLS) multiple linear regression with SPSS 20.0 software. This study finds that CEO over-confidence has a positive relationship on tax avoidance. Pages 680 to 696

 

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An Analysis of the Relationship between Tax Avoidance and Debt Maturity with Financial Constraints as the Mediation Variable

Vivi Ayu Kurniawatia, Alfa Rahmiatib*, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Email: b*alfa@feb.unair.ac.id

This study aims to examine the relationship between tax avoidance and debt maturity with financial constraints as a mediation variable. The independent variable in this study is tax avoidance, measured by Cash Effective Tax Rate (CETR). The dependent variable in this study is debt maturity. Meanwhile, the mediating variable in this study is financial constraints that are measured by the KZ Index. The researcher uses a sample of 186 observations from 135 firms in the period 2016 to 2017 from non-financial firms listed on the Indonesia Stock Exchange (IDX). The results of this study indicate that there is a direct and indirect relationship between tax avoidance and debt maturity. This study also documented the full mediation effect of financial constraint on the relationship between tax avoidance and debt maturity. Pages 697 to 715

 

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Environmental Consciousness and Corporate Social Responsibility as Drivers of Green Intellectual Capital

Yvonne Augustine Sudibyoa*, Karel Adam Sutantob, a,bFaculty of Economics and Business, Universitas Trisakti, Email: a*yvonneags57@gmail.com

The objective of this study is to examine the influence of corporate social responsibility and environmental consciousness on green intellectual capital, which consists of green human capital, green structural capital, and green relationship capital. In this research, questionnaires were distributed to collect data. The questionnaires were processed using structural equation modelling. The result of this study showed that corporate social responsibility has a positive effect on green human capital, green structural capital, and green relationship capital, whereas environmental consciousness has a positive effect on green human capital and green structural capital, but not on the dimension of green relationship capital. Pages 716 to 726

 

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Board Diversity and Corporate Social Responsibility Disclosure in the Property, Real Estate and Construction Sectors

Donna Wijayani Purnomoa, Amalia Rizkib*, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Email: b*amalia.rizki@feb.unair.ac.id

This study aims to examine the effect of board diversity and foreign ownership on corporate social responsibility disclosure in property, real estate and building construction companies listed on the Indonesia Stock Exchange between 2013 and 2016. The population of research is companies that have met the pollution criteria is as many as 164 companies for four periods (2013–16). Board diversity variables used in this study are gender, nationality and independent commissioners. This research uses profitability (ROA) as the control variable. The analytical technique used is multiple linear regression analysis, processed with SPSS20 software. The results showed that board nationality diversity has a significant positive effect on CSR disclosure, while foreign ownership has a significant negative effect on CSR disclosure. Independent commissioners and gender diversity variables have no effect on CSR disclosure. The article has implications for companies, policy makers and for the professional development needs of board members. Pages 727 to 744

 

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Cash Flow Analysis, Corporate Governance and Financial Distress

Chasanatul Hamdiyaha, Amalia Rizkib*, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Email: b*amalia.rizki@feb.unair.ac.id

Using a sample of mining companies listed on the Indonesia Stock Exchange (BEI) over the period of 2014–16, this study aims to investigate the relationship of cash flow analysis and good corporate governance with financial distress. The cash flow analysis ratio includes CFFO / TL; CFFI / TL; CFFF / TL; CFFO / TR; and CFFO / CL. Good corporate governance is the composition of the board of commissioners, the ownership of institutional shares to the total shares, the ownership of shares of internal parties to the total shares and the composition of the audit committee. The target of observation in this research is all mining sector companies based on set criteria. The logistic regression method, G-test and t-test are used to analyse the relationship between the variables. Our results show that one ratio of cash flow analysis shows the relationship between cash flow analysis and financial distress. This study did not find any relationship between good corporate governance and financial distress. The results of this study contribute to investors and users of financial statements to consider the company’s financial performance, especially regarding the solvency of the company, because it is able to provide information on whether the company’s long-term financial condition is healthy. Pages 745 to 761

 

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Determinant Intellectual Capital Disclosure Factors in Integrated Reporting

Aditya Indra Pratama Mahida Akbara, Sri Ningsihb*, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Email: b*sri.ningsih@feb.unair.ac.id

This research aims to determine the relationship between firm performance, firm industry, size, and intangible asset to intellectual capital disclosure. Sources of research data consist of integrated reports from publicly listed company from several countries for 2012–16. The analytical technique used is multiple linear regression analysis using SPSS program version 18 by first doing the classical assumption test. This study shows that performance and size have a significant positive effect on intellectual capital disclosure, otherwise industry has a negative effect on intellectual capital disclosure. The intangible has no significant effect on intellectual capital disclosure. Considering that there is still a small amount of research related to integrated reporting, this research contributes to add study material on issues in integrated reporting, especially factors related to intellectual capital disclosure. Pages 762 to 779

 

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Abnormal Audit Fee, Audit Tenure, and Audit Quality

Febbyana Rachma Dwiandaria, Agus Widodo Mardijuwonob*, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Email: b*agus-w-m@feb.unair.ac.id

This research aims to determine the effect of the abnormal audit fee and audit tenure on audit quality in manufacture companies listed on the Indonesian Stock Exchange between 2014 and 2016. The data sources are financial reports and annual reports. The sample selection method used is the purposive sampling, with the sample including 126 companies that met the criteria to be used as sample research for the three-year period 2014–16. The analytical techniques used multiple linear regression with the assistance of SPSS18. The research concludes that the abnormal audit fee has a positive significant relationship with audit quality but audit tenure is not significantly related to audit quality. Pages 780 to 796

 

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Labor Unions, Audit Fees, Internal Control and Audit Quality

Melby Sabila Hakima, Agus Widodo Mardijuwonob*, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Email: b*agus-w-m@feb.unair.ac.id

This research sought to discover the influence of union, audit fee and weakness of internal control on audit quality. This research was conducted at manufacturing companies listed on the BEI in the period 2013–16. Sources of data from this study were obtained from annual reports and financial statements of the company. The analytical technique used is ordinary least square regression using the help of SPSS18. The result of the analysis of this research shows that union labour and internal control have no significant effect on audit quality, while the audit fee significantly influence the quality of audit. Pages 797 to 812

 

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Corporate Earnings Persistence and Stock Returns

Satrya Adityanura, Agus Widodo Mardijuwonob*, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Email: b*agus-w-m@feb.unair.ac.id

This study aims to identify and analyse corporate earnings persistence and stock returns with firm size, return on assets and dividend payout ratio as control variables. The population in this study comprises manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2012–16. The research sample was determined using the purposive sampling method. The sample chosen is 34 companies. The data analysis method used is logistic regression analysis using SPSS25. Based on the results of hypothesis, it can be concluded that earnings persistence, return on assets and dividend payout ratio have a positive relationship with stock returns, whereas the size of the company does not have a relationship with the practice of income smoothing. The results of this study indicate that the level of persistence of earnings is related to the rate of return on the stock returns of a company. Pages 813 to 829

 

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Corporate Social Responsibility, Foreign Ownership, and Firm Financial Performance

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

The purpose of this study is to examine the effect of corporate social responsibility disclosure on firm financial performance with foreign ownership as a moderation variable. The population used are manufacturing companies listed on the Indonesian stock exchange in 2014-2016. The sample in this study is determined by using purposive sampling. The analytical technique for hypothesis testing is simple and moderated regressions with SPSS 21. The results found that corporate social responsibility disclosure had a positive and significant effect on firm financial performance while foreign ownership does not moderate the relationship between corporate social responsibility disclosure and firm financial performance. Pages 830 to 847

 

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Independent Director, Independent Commissioner, Product Market Competition, and Firm Performance

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

The purpose of this study is to examine the effect of the independent director and independent commissioners on firm performance with moderating variable of product market competition in manufacturing companies listed on the Indonesia Stock Exchange. This study used multiple linear regression models and Moderated Regression Analysis (MRA). Data were obtained from the company's financial and annual reports published in the period from 2014 to 2018. The dependent variable in this study is firm performance proxied by return on assets (ROA). Independent variables in this study are the independent director and independent commissioners. Moderating variable is product market competition proxied with 1-Herfindahl Hirschman Index. The results of this study showed that the proportion of independent director and independent commissioners have significant positive effect on firm performance. In a moderating relationship, product market competition does not significantly influence the relationship between independent directors and firm performance. However, the moderating relationship in product market competition reinforces the positive influence of the proportion of independent commissioner on firm performance. The results of this research are able to provide an overview of the influence of independent directors and independent commissioners on company performance with product market competition as a moderating variable. Pages 848 to 868

 

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Corporate Social Responsibility Disclosure and Good Corporate Governance toward Firm Value with Profitability as Intervening Variable

Kristiana Kurniasaria, Yustrida Bernawatib*, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Email: b*yustrida-b@feb.unair.ac.id

Corporate Social Responsibility (CSR) is a form of corporate responsibility in tackling social inequalities and environmental damage that occur as a result of the company's operational activities. This study examines the relationship between CSR disclosure and Good Corporate Governance (GCG) to the firm value through profitability as an intervening variable. This study used a quantitative research methodology with a sample of 289 manufacturing companies listed on the Indonesia stock exchange (IDX) in the period 2015-2017. The hypotheses are tested using path analysis and regression test gradually through the validity test model to measure the relationship between variables. The results of this study indicate that Corporate Social Responsibility and Good Corporate Governance affect profitability, Corporate Social Responsibility and Good Corporate Governance do not affect the value of the company, profitability affects the value of the company. The better the disclosure and implementation of Corporate Social Responsibility and Good Corporate Governance, the higher the profitability will have an impact on the high value of the company. Pages 869 to 888

 

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Cash Flow, Investment, and Internationalisation Strategy

Muhammad Syarif Hidayatulloha, Rahmat Setiawanb*, a,bDepartment of Management, Faculty of Economics and Business, Universitas Airlangga, Email: b*rahmatsetiawan@feb.unair.ac.id

This study aims to examine the effect of cash flow on investment and the effect of internationalisation as a moderating variable. The sample used in this study consisted of 272 manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The testing technique used in this study is the multiple linear regression analysis. Based on the results of this study, it can be concluded that cash flow has a significant positive effect on investment, and internationalisation weakens the positive influence of cash flow on investment. Pages 889 to 900

 

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Cross-Listing and Corporate Social Responsibility: Evidence from Manufacturing Companies in Indonesia

Ayu Milla Jannasaria, Amalia Rizkib*, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Email: b*amalia.rizki@feb.unair.ac.id

This study investigates the effect of cross-listing on corporate social responsibility. This study used a sample of manufacturing companies listed on the Indonesia Stock Exchange from the year 2013 to 2017. Cross-listing literature suggests that cross-listed companies have better CSR performance. However, the other says that the effects of cross-listing on CSR depend on investor protection regimes of listing destinations. Using GRI G3.1 index for corporate social responsibility indicator, the results show that cross-listing has a significant positive effect on corporate social responsibility. It means that cross-listed companies will improve their corporate social responsibility to mitigate the liability of foreignness in the foreign financial market. This study also used firm-level for control variable to robust the result. Pages 901 to 917

 

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The Effect of Market Attractiveness and Value Creation on the Performance of Fertilizer Companies in Indonesia

Indarto Pamoengkasa* and Sulaeman Rahman Nidarb, a,bUniversitas Padjadjaran. Bandung. Indonesia, Email: a*pamoengkasindarto@gmail.com

The fertilizer companies in Indonesia have not shown a high performance, while the demand continues to grow. This condition was allegedly caused by issues related to the development of value creation and in adapting the attractiveness of the fertilizer market. Therefore, this research aims at examining the effect of market attractiveness and value creation on the performance of fertilizer companies in Indonesia.

This research used a quantitative research approach. The unit of analysis was fertilizer producers in Indonesia, which registered with the Ministry of Agriculture. Observations were carried out using a cross-section/one shot in the time horizon, which was the year 2019. The observation unit was the management of fertilizer producer companies in Indonesia. The population is totalling 55 companies, and a census was carried out. The hypothesis testing was conducted using PLS (Partial Least Square). The results showed that market attractiveness and value creation have a significant effect on company performance. The most dominant dimension of value creation is the business domain, followed by business partners, and customer benefits. While the most dominant dimension of market attractiveness in driving company performance is market access, followed by market strength, and intensity of competition. The research’s result has implications for the management of fertilizer companies in Indonesia that improving company performance rests on the development of value creation, especially in the aspect of the business domain, which is supported by the adaptation of market attractiveness especially in terms of market access. Pages 918 to 931

 

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Social Support in Forming Dental and Oral Health Behavior in Islamic Boarding School

Dr. Taufan Bramantoroa, drg. M.Kesb, Dr. Retno Palupic, drg. M.Kesd, Aryo Dwipo Kusumo, drge, Betadion Rizki Sinaredif, drg. M.Kesg, Sp.KGAh, Ayu Maulidda Fascal Pratamai, a,b,c,d,eDental Public Health Department, Faculty of Dental Medicine, Universitas Airlangga, f,g,hDepartment of Pediatric Dentistry, Faculty of Dental Medicine, Universitas Airlangga, iUndergraduate Programme, Faculty of Dental Medicine, Universitas Airlangga.

Indonesia has the largest Muslim population in the world. Thus, there are many boarding schools in Indonesia. Boarding school students are expected to have good health behaviours relating to the hadith about cleanliness. However, many Islamic boarding schools still have high caries rates. The objective is to find out social support in forming oral and dental health behaviours of students in Tebuireng Islamic Boarding School, Jombang. Method: This is a descriptive study and conducted in Tebuireng Islamic Boarding School, Jombang. The data was collected from 177 students who matched the criteria from middle and senior high school. The information was obtained using a questionnaire. The results showed that the majority of students have good oral health behaviours. Most of the students also received emotional support, instrumental support, and high information support. In conclusion, students who have good dental and oral health behaviours tend to get high social support from the closest people in school. Pages 932 to 943

 

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Study of Family Size Among Tenggerese in Indonesia

Agung Dwi Laksonoa,b, Oedojo Soedirhamc, Pinky Saptandarid, *Ratna Dwi Wulandarie,aNational Institute of Health Research and Development, The Ministry of Health, The Republic of Indonesia, bDoctoral Program, Faculty of Public Health, Universitas Airlangga, Surabaya, Indonesia, cDepartment of Health Promotion and Behavioral Science, Faculty of Public Health, Universitas Airlangga, Surabaya, Indonesia, dDepartment of Anthropology, Faculty of Social and Political Science, Universitas Airlangga, Surabaya, Indonesia, eDepartment of Policy and Administration, Faculty of Public Health, Universitas Airlangga, Surabaya, Indonesia, *Corresponding author: Ratna Dwi Wulandari. Email: eratna-d-w@fkm.unair.ac.id

This research examines how tradition, religion, livelihood, and environment could influence and construct family sizes in Tenggerese. The study was conducted with a realist ethnographic study approach. The results showed that despite having another profession, Tenggerese people still claim to be farmers. Tenggerese realised that there was limited land. The amount of land is fixed, but the population continues to increase. Then there must be an effort to limit birth rate to maintain a balance between the number of people and land. Tenggerese religion comes from ancestors. Out of the region around Bromo, then the same as leaving the ancestral land of Tengger.Pages 964 to 978

 

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Quality of Public Services in Healthcare Sector: a Study of BPJS Inpatient Poly Facility in Regional Public Hospital Surabaya

Choirul Saleha*, Sri Umiyatib, a,bFaculty of Administrative Sciences, University of Brawijaya Malang, Indonesia, Email: a*choirulsaleh@ub.ac.id

This study discusses the service of BPJS (the Indonesian national health care insurance company) in the inpatient installation department in Regional Public Hospital Surabaya. The health of society becomes the important element in a country so that the function that must be completed is the policy making of public services concerning social security for the entire population including national health care insurance (JKN) through Badan Penyelenggara Jaminan Sosial (BPJS)-the Indonesian national health care insurance company. However, the concept of BPJS Health as well as its practice still keep the people away from their rights and extend the health service procedure which increases the people’s distress. The goal to be achieved is to describe and analyse: (1) Quality of the public health service of BPJS in the inpatient installation department in Regional Public Hospital Surabaya, (2) The public service model of BPJS in the inpatient installation department in Regional Public Hospital Surabaya. The research method utilised is qualitative descriptive. The informants are chosen by snowball sampling from the hospital such as operators, members of local parliament as regulators, and inpatients. The result of the research shows that the BPJS public service quality in the inpatient poly facility is categorised low viewed from the nine principals of good governance. It is indicated by the low public participation, the weak law enforcement, the less transparency, the slow responsiveness, no consensus between patients and other interested parties, weak in favour to the patients with BPJS, the effectivity and efficiency are not achieved yet, the public accountability is not optimum yet, and the inconsistent implementation of strategic vision. Moreover, the suitable service model for BPJS health is the health service model based on good governance. Pages 979 to 988

 

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High Performance Work System and Human Resource Professionals’ Effectiveness: A Lesson from Techno-based Firms of Pakistan

Muhammad Fareeda*, Aqeel Ahmadb, Oussama Saoulac, Sri Sarah Maznah Mohd Sallehd, Noor Hafiza Zakariyae, a,c,eSchool of Business Management, Universiti Utara Malaysia, bUCP Business School, University of Central Punjab, Pakistan, dSchool of Business Innovation and Technopreneurship, Universiti Malaysia Perlis, Email: a*m.fareed@uum.edu.my,  baqeel.a@ucp.edu.pk,  cosaoula@uum.edu.my,  dsrisarah@unimap.edu.my,  enoorhafiza@uum.edu.my

The inevitability for HR professionals to perform at their best, being creative and effective is very crucial in gaining sustainable competitive advantage in the 21st century. Likewise, HR professionals have to successfully manage human resources, need personal credibility and business knowledge, understanding of the business strategies, adapting with technology changes and the ability to deliver HR services. Despite there being a substantial amount of discussion about HR professionals’ effectiveness, which is featuring massive challenges and opportunities in this innovative age, there is a paucity of information concerning the extent of this subject matter in Pakistan. Therefore, the current study responded to fill this research gap in the context of Pakistan. This research surveyed 40 HR professionals in five techno-based firms in Pakistan. Data were analysed through SEM-PLS. The findings of the study showed that high performance work system significantly influences HR professionals’ effectiveness. The study contributed to RBV theory by taking HR professionals’ effectiveness as a source of competitive advantage for a firm. The study is also important for HR practitioners and organisations as it highlights the importance of comprehensive HR system, i.e. high performance work system to boost HR professionals’ effectiveness to sustain competitive advantage. Pages 989 to 1003

 

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Optimising Corporate Punishment in Corruption in Indonesia: Issues

Mas Putra Zenno Januarsyaha*, I Gde Pantja Astawab, Romli Atmasasmitac, Elisatris Gultomd, a,b,c,dFaculty of Law, Universitas Padjajaran, Bandung, Jawa Barat, Indonesia, Email: a*putrazenno@gmail.com

Corruption has a negative impact on the lives of people and the state. Corporations as perpetrators of criminal acts of corruption become essential thoughts to be presented in the context of enforcing criminal law of corruption relating to corporate responsibility. Indonesia is not the only country that has difficulty accounting for crimes for corporations. Therefore, Indonesia needs to learn from the general development of corporate criminal responsibility in various legal systems. The purpose of this study is to obtain an overview and analyse solutions related to the optimisation of corporate punishment in criminal acts of corruption. Normative juridical research methods. This article concludes that corporate criminal liability certainly experiences certain obstacles. These constraints raise an optimisation problem that is closely related to the recovery of state financial losses in corruption committed by corporations. Synergising with this, the issue of optimising criminal punishment against corporations in criminal acts of corruption is due to the criminal law system that still focuses on criminal liability with natural human characteristics. However, the principle of delinquent society non-protest can be said to be irrelevant in a contemporary way. The existence of formal criminal law (criminal procedural law) which is not yet clear is a contributory factor that is not yet optimal in the criminal prosecution of corporations that commit criminal acts of corruption in the context of recovering state financial losses. Pages 1004 to 1015

 

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The Attitude of Muslim University Students  toward an Online Counselling System

Askar  Askara, aFaculty Islamic Education,  Institut Agama Islam Negeri Palu, Indonesia, Email: aaskar@iainpalu.ac.id

This study aim is to determine Muslim university students' intention to use an online counselling system. Four variables that influence attention to use the online counselling system were developed and tested through a survey. This research used a quantitative approach. There were 120 questionnaires distributed to students from four faculties. From 120 distributed questionnaires, 108 of them were returned and completed. The results of analyses show that interactivity, responsiveness, social stigma avoidance, anonymity, and direct non-mahram avoidability have a positive influence on Muslim intention to use the online counselling system. The findings highlight an important issue, which is Islamic universities may be encouraged to develop online counselling systems to reduce barriers regarding Islamic values and norms in counselling service provision. Pages 1016 to 1033

 

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Implementation of the Curriculum of 2013 in Madrasah Aliyah, Indonesia: Problems and Solutions

Normawatia*, Abdul Halikb, Muhammad Rizal Masdulc, Ahmad Yanid, a,b,c,dUniversitas Muhammadiyah Palu, Email:   a*norma.fai.umpalu@gmail.com

The Curriculum of 2013 (K-13) is one of the education policies established and implemented by the government in Indonesia. The application of the curriculum is still reaping the pros and cons and facing many problems. In several Madrasah Aliyah in Palu City, the problems of implementing K-13 includes the negative assumption of the teachers regarding the difficulty of curriculum implementation; the unreadiness of the teachers to implement the curriculum; and the limitation of available learning resources. This study aims to observe the implementation, problems, and solutions of the K-13 curriculum. A descriptive qualitative study was conducted in five Madrasah Aliyah, Palu City. The findings show that the teachers lack the understanding of the curriculum K-13 and find it difficult to implement. Therefore, this study concludes that the K-13 socialisation process is not optimal, which manifested in teachers' lack of understanding of the curriculum application and that the learning resources related to the curriculum are still limited. Pages 1034 to 1044

 

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Exploring Work Stress and Burnout in Employees in the Banking Industry

I Ketut R. Sudiardithaa, Amir Mahmudb, Dewi Susitac, Tuty Sariwuland, Nurdin Hidayate, Suparnof, Rio Mandala Wangig, a,c,d,e,f,gFaculty of Economics, Jakarta State University, Indonesia, bFaculty of Economics, Semarang State University, Indonesia,

This study aims to determine the direct effect of workload and role conflict on work stress and burnout. This research is a quantitative research and sampling technique using 109 respondents as probability sampling. The method used was a survey using a questionnaire; data were analysed using Partial Least Square (PLS). The results of hypothesis testing indicate that workload and role conflict have a significant impact on work stress and burnout. The findings of this study have proven that workload and role conflict have a contribution to work stress and burnout in carrying out employees' duties and responsibilities. In handling it, various possible methods have been carried out, such as a review of workload, employee refreshing, and so on. The following researchers hope to pay attention to employee burnout which can result in decreased performance; for that, it can study more deeply in other industrial sectors. Pages 1045 to 1065

 

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Collaboration between Sociocultural Values and Digital Startups: Applying Indonesian Sociocultural Theories to an Accelerator Program

Maulana Agung Pratamaa*, Widodo Muktiyob, Joko Sutrisnoc, Suwartod, Sutantoe, aPhd Student of Community Development, Universitas Sebelas Maret, bProfessor of Community Development, Universitas Sebelas Maret, cDoctor of Community Development affiliated in Agriculture Department, Universitas Sebelas Maret, dProfessor of Community Development affiliated in Agriculture Department, Universitas Sebelas Maret, eDoctor of Mathematics Department, Universitas Sebelas Maret, Email: a*maulanaagung77@gmail.com

The government of Indonesia has created a roadmap aiming for the establishment of digital economics in 2020. Since 2013, The accelerator program has been started to promote digital startups. In reality, only 0.03%  of the enterprises considered to be digital startups (2018). Recent studies found that some of the Indonesian people find digital startups are lacking their cultural and philosophical backgrounds. Thus the purpose of this research is to study this phenomenon to develop an information flow using sociocultural values in socializing the digital startup. This research found that Indonesian people do not have enough ability to create a digital startup but do not want to join the accelerator program, the organizer of the accelerator program has to improve the program to be appropriate to Indonesia sociocultural values. Pages 1066 to 1083

 

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Determinants of the Dividend Payout Policy of Public Companies in Indonesia, Based on Financial Ratio Analysis

Isti Fadaha, Nur Hasanahb, Tatok Endhiartoc, Asrid Juniard, aProfessor at Faculty of Economics and Business, Universitas Jember, Jember, Indonesia, b,cUniversitas Jember, Jember, Indonesia, dStudent Doctoral Program at Universitas Jember, Jember, Indonesia and Lecturer at Lambung Mangkurat University, Banjarmasin, Indonesia, Email: aistifadah1966@gmail.com,  bnur26hasanah@gmail.com,  cendhiartofe@gmail.com,  dasridjuniar@ulm.ac.id

Public companies are substantial revenue contributors to the state through taxes and contracts. Public companies’ existence is highly influenced by the dividends paid. Research on dividends is still relevant to conduct given the inconsistency in the existing research results. This study aims to conduct an analysis of the effects of financial ratios that is Current Ratio, Debt to Equity Ratio, Return on Assets, Growth, and Firm Size on Dividend Payout Ratio. The research sample is manufacturing industry companies listed on the Indonesian Stock Exchange. Multiple linear regression analysis was used to test the research hypotheses. The research results show that only the independent variable Current Ratio has a significant effect on the dependent variable Dividend Payout Ratio, for other independent variables does not significantly influence Dividend Payout Ratio. Based on these results, the liquidity ratio needs to be considered by public companies in dividend payments. Pages 1084 to 1098

 

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The Role of Women’s Organisations in Raising Awareness of Human Rights for Women in Rural Communities

Lanny Ramlia, aFaculty of Law Universitas Airlangga & Indonesian Association of Women, Gender and Child Studies,

The violation of human rights, especially for women, remains to this day in Indonesia. The violation case of women rights also occurs in rural areas. This study aims to examine the role of women organisations to raise awareness of women rights in the rural community. Moreover, this article reveals the types of women organisations and their activities, focusing on its consciousness of building women rights. This study conducted in villages in East Nusa Tenggara Province of East Flores Region, Larantuka and Adonara. The subjects of this study were women who are members and leaders of women organisations. Data collection techniques applied in this study was a deep interview technique within ten informants and interviews using questionnaires on 200 respondents who have been purposely selected. This study found that some activities of women organisations in rural areas focusing on the consciousness-raising of women rights. The types of organisations consist of informal organisations to the formal organisation, from local village organisations to national level branch organisations. Women organisations in rural communities are the only organisations which concern women justice issues. This study found the critical role of women organisations in rural areas to raise consciousness and awareness of the members on women rights and to struggle for gender justice.Pages 1099 to 1120

 

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Analysis of the Administration and Management of People’s Religious Schools in Kedah, Malaysia

Mohd. Nasir Ayuba*, Nazni Noordinb, Mohd. Zoolhilmie Mohamed Sawalc, Surita Hartini Mat Hassand, Mohd Marbawi Tahae, a,b,c,d Universiti Teknologi MARA, UiTM Cawangan Kedah, 08400, Merbok, Sungai Petani, Kedah, Malaysia, eUniversiti Teknologi Mara, UiTM Pulau Pinang, 13500 Permatang Pauh, Pulau Pinang, Malaysia, Email: a*mnasir251@kedah.uitm.edu.my,  bnazni@kedah.uitm.edu.my,  czoolhilmie@kedah.uitm.edu.my,  dhartinihassan79@yahoo.com,  emohdmarbawi620@uitm.edu.my

All states in Malaysia, including Kedah, have seen the rapid development of Sekolah Agama Rakyat (SAR) (People’s Religious Schools), indicating that the institution is well-received by society, whose contributions have also been part of developing SAR itself. However, most SAR, including those in the state of Kedah, are facing many obstacles in their efforts to expand the SAR education system, specifically in relation to the problems of funding and financial constraints. This unfortunate position requires SAR administrators to launch their initiatives to obtain funds. One of the methods SAR administrators utilise is the education waqf instrument. Therefore, this research aims to identify what forms of education waqf (endowment) now exist in SAR, focusing on the SAR in Kedah, and to subsequently analyse how education waqf is being administered and managed to yield benefits sustainably. The research methodologies used are document analysis and in-depth interviews with two selected SAR administrators in Kedah. The data obtained were analysed using the content analysis method. The results found that many forms of education waqf are extant in SAR Kedah, including waqf of cash, books or al-Qur’an, lands, buildings and furniture. The administration and management of these education waqf fall under the responsibilities of the SAR administrator or manager, who must ensure that the existing education waqf properties or assets can be developed in a more productive manner to yield continuous and ever-growing benefits. Pages 1121 to 1134

 

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Sustainable Development of Endowment (Waqf) Properties

Surita Hartini Mat Hassana, Zakaria Baharib, Azreen Hamiza Abdul Azizc, Caturida Meiwanto Doktoralinad, aLecturer at Universiti Teknology MARA (UiTM), Merbok, Kedah, Malaysia, b,cCentre for Islamic Development Management Studies (ISDEV), Universiti Sains Malaysia 11800 Gelugor, Pulau Penang, Malaysia, dFakultas Ekonomi dan Bisnis, Universitas Mercu Buana, Jakarta, Indonesia, Email: ahartinihassan79@yahoo.com,  bbzak@usm.my,   cazreenhamiza@usm.my,  dcaturida_meiwanto_drm@mercubuana.ac.id

Sustainable development of waqf (Endowment) property is the mutawalli’s responsibility to make the waqf property productive and can produce benefits that can enhance or increase the value of the waqf properties. The development that not only contributes to welfare but also to finance or income is considered as one of the forms of sustainable development. This proves that sustainable development of waqf property can contribute to the socio-economic development of Muslims. However, how far is the concept of sustainability in the development of waqf can be comprehended appropriately? What are the characteristics of sustainable waqf property development? How can the concept of sustainability of waqf property development be implemented? These questions led to this study to identify the concept of sustainability in the development of waqf property. This study utilised the exploratory research design. Sources are gained from primary and secondary data. The primary data are obtained through in-depth interviews of six waqf practitioners comprising the officials at the State Islamic Religious Council (MAIN), who has been involved in managing waqf properties for more than five years. Secondary data is obtained from previous studies, such as thesis, books, articles, journals, magazines, and other publications. These data are then analysed by using qualitative content analysis using ATLAS.ti Version 8.0 (AV8) software. The results of this study found three elements in the concept of sustainable development of waqf property. The analysis found that there are forms of sustainable development on waqf land that especially involves socio-economic development as it can generate funds and increase the value of waqf property. Pages 1135 to 1150

 

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The Effects of Relational Social Capital and Technological Factors on Knowledge Sharing in an Online Community

Sri Hestia, aSchool of Communication, Universitas Mercu Buana, Email: asri.hesti@mercubuana.ac.id

This research aims to investigate the factors that affect the process of knowledge sharing in an online community known as Indonesian Backpacker. The variables that are considered in the present study include relational social capital, technological factors, and knowledge sharing processes. The research method used in this research is a quantitative survey. The main results of this research revealed that the relational social capital and technological factors tend to affect the process of knowledge sharing among the Indonesian Backpacker online community. Moreover, it should be noted that technological factors have a more significant effect on the process of knowledge sharing compared to relational social capital. In addition, the current research discovered that a sense of interconnection between community members as well as the adequacy of knowledge on the site is considered as the main factors in the collaboration of building shared knowledge. In other words, it should be understood that knowledge among community members is commonly interpreted, understood, and implemented. In this case, the knowledge will be shared again through the site as a new form of knowledge after completing the enrichment process. Pages 1151 to 1170

 

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Board-Level Competency and Firm Performance in the Information Age

Nazahan Qahatana*, Rohaida Basiruddinb, Raihana Mohdalic, Adedeji Babatunji Samueld, Hamed Khlifae, a,bAzman Hashim International Business School, Universiti Teknologi Malaysia Kuala Lumpur, cRazak Faculty of Technology and Informatics, Universiti Teknologi Malaysia Kuala Lumpur, dFaculty of Economics and Management, Universiti Putra Malaysia, eFederal Board of Supreme Audit of Iraq, Salahuddin, Iraq, Email: a*nalnasiry@yahoo.com

This article examines how Information Technology (IT) governance impacts on the board of directors concerning firms' performance. The review covers the concepts of firm performance (financial and non-financial) and the board level IT competence. Most studies dwell on the financial aspects to the neglect of the non-financial elements. Also, less emphasis was on the younger board concerning age diversity. Similarly, the studies emanate generally from North America, with a lack of such from Europe, Asia, South America, and Africa. Besides, big organisations had coverage to the disadvantage of the medium-sized firms that are more in number and also contribute more to the GDP and exports of nations. The research suggests that a board composition that promotes the representation of directors with relevant IT competencies can offer valuable insights to mobilise and reconfigure IT assets to create firm value. Pages 1171 to 1189

 

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Examining B2C Social Network Official Account Changes and Customer Purchasing Perspectives

Nathatenee Gebsombut1,2, Chavis Ketkaew1,2 , Praeva Pongpeng1, Sirirat        Mornkham1, Anyarat Reechaipichitkul1, Phaninee Naruetharadhol1,2* 1International College, Khon Kaen University, 2Global Entrepreneurship Development Center, Khon Kaen University

*Corresponding author Email: phaninee@kku.ac.th

With the increase of social networks that influence human life, selling products or services online makes it easy and convenient for customers. B2C social network official account started popular in Thailand as it enhances the communication between seller and buyer to be more comfortable. This research aims to study the effects of B2C social network official account on the customer purchasing perspective. The data are from 350 people in Thailand through online questionnaires. SPSS and AMOS were employed to evaluate the data and analyse the result. The results show that PEOU, PU, and CM are the essential factors for customers to make a transaction with B2C social network official account. Pages 1190 to 1202

 

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The Effect of Indoor Environment Quality on Customer Service Employees' Creativity in Telecommunication Companies in Saudi Arabia

Mahmoud M. H. Alayis1, Abdalla Zahri Amin2, Sayed Hassan Abdelmajeed3 1Assistant professor, Business Administration department, College of Applied Studies & Community Service, Imam Abdulrahman Bin Faisal University, 2Assistant professor, Department of Marketing, College of Applied Studies & Community Service, Imam Abdulrahman Bin Faisal University, 3Assistant professor, Department of Marketing, College of Applied Studies & Community Service, Imam Abdulrahman Bin Faisal University

Email: 1mmhali@iau.edu.sa, 2azmohamed@iau.edu.sa, 3shabdelmeguid@iau.edu.sa

This study aimed to identify the effect of the quality of the Indoor Environmental Quality (IEQ) on the creativity of customer service employees in Saudi Arabia’s telecommunication companies located in the country’s eastern region.  Having conducted this study on a random sample of 192 employees, the researcher used SPSS, Exploratory Confirmatory Analysis, Normality Distribution Tests, ANOVA test and Chi square analysis to analyze the data. This study’s findings show that, on the one hand, the elements of thermal comfort, light, location and available facilities have had a statistically significant effect on the employees' creativity. On the other hand, the elements of air quality, sound, noise, interior design and landscape have no statistical effect on their creativity. In addition, while there are no statistically significant differences according to age, experience, and level of education, there are statistically significant differences due to gender.  This study’s results have great importance generally for decision makers and the companies’ policies and, more particularly, for their customer service departments in creating high-quality work environments that stimulates creativity. Pages 1203 to 1222

 

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An Exploration of Visionary Leadership Behaviours in Indonesia: The Values of Local Minangkabau Wisdom

Merika Setiawati1*, Ali Imron2, Bambang Budi Wiyono2, Burhanuddin2

1Doctoral Program, Education Management Department, Universitas Negeri Malang Indonesia, 2 Education Management Department, Faculty of Education, Universitas Negeri  Malang,  Indonesia

E-mail addresses: merika.1701329@students.um.ac.id1, ali.imron.fip@um.ac.id2, bambang.budi.fip@um.ac.id3 burhanuddin.fip@um.ac.id4

*corresponding author

This research seeks to describe how the values of local Minangkabau wisdom influence local school principals. These values are predicted to increase the visionary leadership capacity of a principal. This study uses a qualitative approach through a multi-case design to explore the phenomenon of visionary leadership behaviours in the values of principals with local Minangkabau wisdom found in junior high schools in Indonesia. Data were gathered through deep interviews, observation, and documentation. These were followed by the process of data analysis involving condensation, presentation, and conclusion. The results show that the values of Minangkabau’s culture strongly characterise the principal’s behaviour in building change through religious values, harmony, and togetherness. The integration of these three values is based on the vision of an organisation and in doing so strengthens the school culture. Pages 1223 to 1240

 

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Oil Production Sharing Contracts (PSCS) With a Focus on Iraqi Kurdistan Region Oil Contracts

Dildar F Zebaria, aDuhok Polytechnic University Legal Affairs Department

A production sharing contract is a contract that organises the relationship between an oil producing country and an international oil company or a national oil company and an international oil company. An international oil company bears all oil operations expenses and in return gets its expenses back with cost price and shares from oil production. An oil producing country bears taxes when getting its share from oil production. Iraq signed PSCs in 2007 and 2008 with chains of oil companies for developing an oil field (Al Ahdab) and with a Russian oil company for developing an oil field (West Al Qorna). Iraqi Kurdistan used production sharing contracts with international oil companies according to Kurdistan Region Oil and Gas Law No. 28 2007. This was done despite the fact that oil contracts were not recognised by Iraqi federal Governments. The Government of the Kurdistan Region claimed that these kinds of oil contracts promote and attract international investments in the Kurdistan region and these contracts have legitimacy according to Iraqi Constitution Art. 112, which gives Kurdistan regional government the right to sign oil contracts with international oil companies. It is true that international oil companies bear the most risk in production sharing contracts but at the same time oil contracts are more favourable for them, because these contracts provide a framework for a maximum level of cost recovery and oil production. In the Iraqi Kurdistan region, oil contracts have become more of a political issue than a legal or economic issue between the Iraqi government and the Kurdistan Region. The research shows that for the Kurdistan regional government production sharing contracts are more attractive than Iraqi oil contracts. They even have more mutual interest for both parties and are more generous for international oil companies to invest in the Kurdistan Region. Of course, there are some drawbacks. International oil companies often have much more control in dictating the terms of the contract. They are able to negotiate long term and broad contractual terms to the disadvantage of oil producing countries. Pages 1241 to 1258
 
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The Impact of Regional Regulation Changes on Traditional Markets in the Capital City of Indonesia

Muhammad Rizkia*, Tintin Sri Murtinahb, a,bSchool of Administration- National Institute of Public Administration, Jakarta, Indonesia, Email: a*mrizzzki@gmail.combtintin.sugiarto@yahoo.co.id

The rise of modern market development corners traditional markets in urban areas, because it uses the concept of selling products that are more complete and more professionally managed. Researchers used a qualitative approach with descriptive methods to determine the impact of new regional market regulations on traditional markets Jakarta. The research data is based on interviews, observations and document reviews. The research finds that the implementation of new regional market regulations have had little impact because the Jakarta government has not yet referred to that regulation and only monitors modern market stores that abuse licenses by random inspection. The implementation of government responsibilities was not optimal enough to affect traditional markets, because only half of traditional market traders said that their turnover after revitalisation increased and only few traditional market traders received a loan. Pages 1259 to 1272
 
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The Obstacles of Taluk Kuantan Regional Hospital in Serving the Participants of a Social Security Organising Agency (BPJS) in Kuantan Singingi

Rosyidi Hamzaha, Alfiansyah Geab, Syafrinaldic, Annisa Halikd, a,b,c,dFaculty of Law, Universitas Islam Riau, Email: arosyidi_hamzah@yahoo.com, balfiansyahgea123@gmail.com, csyafrinaldi40@yahoo.com, dannisahalik@gmail.com

Based on the results of this study, this case clearly violated the provisions of Article 25, Paragraph (1), letter d of the Regulation of the Health Social Security Organising Agency Number 1 of 2014 concerning health insurance providers. In this article it was said that each participant was entitled to obtain health insurance benefits. The intended health insurance is what is stated in Article 25, Paragraph (2) of the Regulations of the Health Social Security Organising Agency Number 1 of 2014 concerning Health Insurance Providers. The obstacles faced by the management of the regional hospital of Teluk Kuantan in providing services to patients participating in the Health BPJS are due to several factors: a. The doctor on duty was not in their place; b. claim issues from BPJS; c. arrears card payments by patients participating in BPJS; d. trauma to the patient due to injury (outside of a traffic accident); e. constraints when referring patients who need ICU space. Pages 1273 to 1285
 
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Environmental Performance, Carbon Emission Disclosure and their Relationship to Share Return: An Indonesian Perspective

Bhre Reza Ramaa, Wiwiek Dianawatib*, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Indonesia. Email: b*wiwiek.dianawati@feb.unair.ac.id

This study aims to analyse the relationship between environmental performance and carbon emission disclosure to share returns. To test our hypotheses, we used 130 firm-year observations taken from manufacture firms listed on the Indonesian Stock Exchange that included a PROPER assessment on the 4 – year period between 2013 and 2016. The results show that environmental performance does not have a relationship to share return, while carbon emission disclosure has a positive relationship to share return. These results indicate that, in general, the market will respond to information as a particular signal toward an event that affects the firm’s value. This was reflected by the firm’s share price. This study crucially informs investors to consider non-financial factors such as corporate social responsibility disclosure and environmental performance in the context of selecting a ‘proper’ investment. Pages 1286 to 1303
 
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The Political Stage of 'Nahdlatul Ulama' in East Java Indonesia Election 2018

Hamima*, Suwandi Sumartiasb,  Dadang Rahmat Hidayatc, Dadang Sugianad, a,b,c,dFaculty of Communication Sciences, Padjadjaran University Bandung Indonesia, Email: a*hamimbawean@gmail.com

Nahdlatul Ulama' (NU) is the keyword in the 2018 East Java regional election phenomenon. NU is interpreted to be the primary mover in the political machine; the people of East Java highly recognise its existence and credibility. For supporters/Nahdliyin, NU implicitly has a higher position above the party on the political stage. In the context of political communication, the existence of NU is inseparable from the roles of the kiai and santri, both in the front stage and the backstage. At present, the existence of NU is under the auspices of the organisation, but in political dynamics, it is very accounted for. This study used the method of qualitative, data collection was done through in-depth interview, as well as data analysis based on the researcher interpretation. As for the approach used was a case study, focusing on the object studied in-depth. The paradigm used was constructivist to understand the phenomenon constructed by the politicians or prospectives in the election. The constructivism paradigm explains how the event or reality is constructed, in what way the construction is formed. The concept of dramaturgy is used as an analysis in the role of imaging ahead of the 2018 local election in East Java to understand the roles and messages of the candidates. Pages 1304 to 1317
 
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Social Justice in Completing the Procurement of the International Airport Development in the Special Region of Yogyakarta, Indonesia

Siti Zuliyaha, Absori Absorib, aDoctoral Program in Law  Science, Universitas Muhammadiyah Surakarta Indonesia And Lecturer  Faculty of Law Ahmad Dahlan University Indonesia, bDepartmet of Law Universitas Muhammadiyah Surakarta Indonesia, Email: aSitizuliyah@gmail.combabsorisaroni@gmail.com

Land in the legal sense has a significant role in human life because it can determine the existence and continuity of legal relationships and actions, both in terms of individuals and for others. It is necessary to regulate, control, and use of land, or in other words referred to as land law to prevent the problem of land so as not to cause conflicts of interest in the community. In the implementation of these provisions, Law Number 5 of 1960 concerning Basic Agrarian Rules (UUPA) was promulgated. With the enactment of the UUPA, it means that since then Indonesia has had a national agrarian law which is a legacy of independence after the Dutch colonial government. In this context, control and rights over land are primarily aimed at the realisation of social justice for the community. The results showed that the social justice context was carried out by (1) preparing compensation in the form of money, relocating houses or giving a difference of money from the value of the houses and fields being freed; (2) PT, Angasa Pura has provided employment opportunities for people affected by airport construction; and (3) PT Angkasa Pura I (Persero) (AP I) officially opened an Information Service Center (help desk) for residents affected by the construction of the Yogyakarta International Airport in Kulon Progo. Pages 1318 to 1333
 
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Gender Bias in a Philippine Setting: Decoding Manifestations of Gender division in English Curriculum Modules

Dr. Elreen A. Delavina*, Dr. Morena C. Buayanb, a,bDr. Emilio B. Espinosa Sr. Memorial State College of Agriculture and Technology, Cabitan, Mandaon, Masbate, Philippines, Email: a*delavinelreen@gmail.com

This paper aimed to examine the manifestations of gender bias in English curriculum modules, in the Philippines. It examined the male and female illustrations along with texts and pictures and occupational roles and were characterized into four gender biases, such as stereotyping, subordination, multiple burden, and marginalization. Content analysis was used in the five English modules at the elementary level. Frequencies of male and female for different manifestations of gender bias was utilised. Findings of the study from the content analysis revealed that English Modules in the Philippines perpetuate gender biases. Thus, special attention to the pedagogical implications for children has been considered in this study. Pages 1334 to 1344
 
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Testing the Moderating Role of Managerial Ownership in Audit Committee Characteristics-Real Earnings Management Nexus

Khaled Ahmad Kharashgaha*, Noor Afza Binti Amranb, Rokiah Binti Ishakc, aPhD Student, Puteri Intan Safinaz School of Accountancy (TISSA) College of Business, Universiti Utara Malaysia, Malaysia, b,cAssociate Professor, Tunku Puteri Intan Safinaz School of Accountancy (TISSA) College of Business, Universiti Utara Malaysia, Malaysia, Email: a*Khaled.ah.oq.kh@gmail.com

This study is deemed indispensable on the premise that research on the extent and predictors of Earnings Management (EM) would have significant implications for regulators, analysts, scholars and practitioners. Therefore, this study investigated the moderating effect of managerial ownership on audit committee characteristics’ (ACC) relationship with real earnings management (REM) practices in the listed Jordanian firms. Data covering seven years (2011-2017) were gathered via yearly reports of the listed manufacturing and service sector corporations on ASE and analysed via the hierarchical multiple regression analysis technique. The overall result indicates that the significant role played by ACC in curbing REM practices in the listed Jordanian firms can be strengthened by managerial ownership (MOWN). This result is substantiated by the fact that MOWN could mitigate the problem of managerial myopia by allying the interests of shareholders and managers, and it can serve as a deterrent factor that can reduce agency costs and influence or strengthen the corporate governance mechanisms (CGM). This finding indicates that REM practices will be reduced when MOWN is great, and this could particularly be attractive to likely investors who can invest in the firms where there is great level of MOWN and low level of REM. Although ACC is a significant factor that ensures compliance with CG best practices, other mechanisms such as board characteristics have been empirically identified as important constituents of CG that can mitigate EM. So, future research can examine the moderating role of MOWN in the connection amongst board characteristics and EM. Pages 1345 to 1366
 
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Optimisation of the Middle East Ring Road Model in Overcoming Traffic Congestion

Sapto Pramonoa*, Agus Suryonob, Bambang Santoso Haryonoc, Sarwonod, aDoctoral Program of Public Administration, Faculty of Administrative Science, Brawijaya University, b,c,dLecturer in Public Policy Study Program Faculty of Administrative Sciences, Brawijaya University Malang, Email: a*sapto.pramono@unitomo.ac.id

This article was written on the basis of research on the existence and construction of roads, namely the Middle East Ring Road (MERR). The construction of this road was initially controversial, both during planning and at the start of construction. The MERR was built to solve a very clichéd traffic problem – which almost always happens in any big city – namely that of traffic jams. The cause of congestion is the same as for other cities in Indonesia, namely the imbalance of the number of motorised vehicles with the number of roads, both in length and width. With the construction of the Middle East Ring Road, it is hoped that there will be a solution to the traffic problems in the city of Surabaya, because with the MERR it is expected that there will be a particular vehicle division that will traverse the road in the city of Surabaya, which has up to now had to cross through the centre of Surabaya and its near surroundings. Motorists whose homes and offices (work) are around Surabaya East and North can then use the peripheral route of the MERR when they travel to and return from work. This study uses a qualitative descriptive method to obtain data; primary data collection uses supervisory staff and interviews. While for secondary data it uses documentation. The purpose of the construction of the Middle East Ring Road is that the government of the city of Surabaya wishes to resolve the congestion that is occurring on Ahmad Yani Street and around Wonokromo. The construction of the MERR also affects the the surrounding community: economically for the social population living around the MERR it improves their lives, as they can can then open businesses around the MERR. In addition to being a traffic solver for the Municipality of Surabaya, the MERR also becomes part of the road network of Surabaya and its surroundings, such as the regency of Sidoarjo. So, if it is related to the optimisation of the existence of the MERR, it must also be connected to other alternative road networks, such as the external ring road and toll roads, for instance the road to the regency of Sidoarjo. Pages 1367 to 1387
 
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Business Strategy, Accounting Conservatism and Company Innovation

Suwarnoa, Suwandib, Mu’minatus Sholichahc, Aries Kurniawand, Anita Handayanie, a,b,c,d,eUniversitas Muhammadiyah Gresik, Indonesia, Email: asuwarno@umg.ac.idbsuwandi@umg.ac.idcmukminatus@umg.ac.iddariesaja@umg.ac.ideanita.handayani@umg.ac.id

This research is motivated by a debate about accounting conservatism. An important point of accounting conservatism is prudence in accounting reporting by managers. Several studies of conservatism have been conducted where financial reporting is associated with users of financial statements. However, very little research has been carried out relating to the effect of conservatism on managers' behaviour in investment decision making. In a high-risk environment, managers are faced with cost efficiency choices. However, there are demands from owners to innovate that require large costs. We conducted a series of tests with a sample of 606 companies on the Indonesia Stock Exchange in the 2015-2018 period. The results show conservatism is related to innovation, where stronger conservatism will reduce company innovation, while the company's strategy is not related to company innovation. We identify companies with a prospector strategy, who have an average ROA and DER lower than the defender strategy. Pages 1388 to 1402
 
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The Effect of Accounting Information Quality on Investment Efficiency with Auditor Specialisations as Moderating Variables

Sarah Bela Dina Hidayata, Agus Widodo Mardijuwonob*, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Email: b*agus-w-m@feb.unair.ac.id

This paper examines the effect of accounting information quality on investment efficiency with auditor specialisations as moderating variables. This paper uses 88 observations of manufacturing companies listed on the Indonesian Stock Exchange for the years 2014-2016. We analyse the model using the multiple linear regression method. The result finds that companies with high quality accounting information are able to reduce the level of over-investment, indicating a more efficient investment. Further, we find that auditor specialisation and good quality accounting information will be associated with more efficient investment decisions. The results of this study have implications for managers to produce good quality accounting information, as well as hiring auditors who specialise in their industries to be able to produce efficient investment decisions. Pages 1403 to 1417
 
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The Effect of Firm Sizes on Firm Performance: GCG Mechanism and CSR Disclosure as Intervening Variables in an Indonesian Study

Mohammad Zahira, Noorlailie Soewarnob*, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Indonesia. Email: b*noorlailie-s@feb.unair.ac.id

This research aims to investigate the impact of firm size to GCG mechanism, CSR disclosure and firm performance. This study asks if there any impacts from firm size, GCG mechanism, and CSR disclosure to firm performance. The study aims also to determine if GCG mechanisms and CSR disclosure can mediate the impact of firm size to firm performance. This research uses questionnaire data for hypothesis testing and Structural Equation Modelling (SEM) to find out the impact of firm performance through GCG mechanism and CSR disclosure as a mediating variable. The result of this empirical study suggests reward, trust, job satisfaction, and knowledge sharing predispose an employee a high-standard performance of achieving firms obejctive and targets. Further, reward does not affect employee performance indirectly in terms of knowledge sharing, while trust predisposes an employee to performing well through knowledge sharing. We also found job satisfaction does not affect employee performance through knowledge sharing indirectly. The conclusions offer the academic literature new information and recommendations for a firm seeking high level employee performance. A firm that intensifies reward, trust, and job satisfaction would also build a good knowledge sharing activity to their employee therefore improve firm performance. The research applies institutional theory to propose the relationship of firm size to firm performance and the mediation effect of GCG mechanism and CSR disclosure. Pages 1418 to 1435
 
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Firm Diversification, Profit Management and Capital Structure: An Indonesian Study

Widya Nadia Saria, Agus Widodo Mardijuwonob*, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Indonesia. Email: b*agus-w-m@feb.unair.ac.id

This study aims to identify and analyse the effect of corporate diversification strategies and earnings management on capital structure. In this study, manufacturing companies listed on the Indonesian Stock Exchange during 2012-2016 were examined. Based on the specified population criteria, this study analysed 250 companies through purposive sampling method using the SPSS22 statistic tool. The results of this study concluded that a firm’s ‘earnings management’ has a significant effect on their capital structure. Pages 1436 to 1452
 
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Determinants of Financial Statement Fraud: Fraud Pentagon Perspective in Manufacturing Companies

Sendi Angsari Harmana, Yustrida Bernawatib*, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Email: b*yustrida-b@feb.unair.ac.id

This research aims to get empirical evidence relating to the results of fraud determinant supported fraud pentagon such as (1) pressure consists of financial stability, external pressure, and financial targets; (2) opportunity consists of ineffective monitoring and nature of industry; (3) rationalisation; (4) competence; and (5) arrogance toward financial statement fraud. The sampling technique used was purposive sampling with the final sample of 103 manufacturing companies listed in Indonesia Stock Exchange during the period 2013-2017. Data analysis used was multiple linear regression analysis. The findings showed that financial stability, external pressure, ineffective monitoring, nature of industry, competence, arrogance, and a frequent number of CEO's picture have no impact on financial statement fraud, whereas financial targets have a significant impact on the negative direction on financial statement fraud, and rationalisation has a positive effect on financial statement fraud. Pages 1453 to 1472
 
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Digital Citizenship Behaviours

Ali Abdulhassan Abbasa, aUniversity of Kerbala / College of Administration and Economics / Department of Accounting. Iraq/Karbala, Email: aFuhrer313@gmail.com,ali.abd.alhassan@uokerbala.edu.iq

This article analyses the contemporary cultural transition towards postmodernism/the technological knowledge society and its impact on the changing needs of cities and society. This transformation is characterised by a variety of use of techniques in most economical, political, educational, social, cultural and environmental activities of various human groups. The behaviour of digital citizenship aims to shift towards the concept of smart cities where the roles and behaviours of citizens in physical spaces, in their interactions in reality and the virtual sphere, are redefined and work to regulate this interaction. There is a need for emerging models of social and cultural behaviour to analyse and organise these Facts, understand how to increase efficiency at work, and reconsider the work. All these processes are based on phenomena of innovation and management mediated by technology. Through many studies, a measure of the behaviour of digital citizenship has been reached to shape a holistic and technological human vision of society and move to a new contemporary vision of a digital world, and this requires more effort and training. There will be a change in our lifestyles to move to a more modern concept. Pages 1492 to 1506
 
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The Effect of Strategic Thinking Patterns of Managers on the Level of Perception of the Additional Roles of Subordinates: Exploratory Research from Private Colleges in Iraq

Hani Fadhil Al-Shawia, aAccounting Department, Shatt Al-Arab University College, Iraq, Email: adr.hanishawi@gmail.com

The aim of the research is to review the thinking patterns of managers in the scientific departments through an in-depth review of the results of their decisions related to the process of evaluating the performance of their subordinates in the two private colleges (Shatt Al-Arab University College in Basra). And Mazaya College in Dhi Qar Governorate, being one of the formations of the private education sector in the Iraqi Ministry of Higher Education and Scientific Research, to uncover the personality issues that distorted the annual performance evaluation processes of the teachers. That raises their interest as it is a fundamental pillar in the procedures and conditions for promoting scientific promotions, as well as knowing the state of satisfaction from the performance evaluation process based on the factors that impose reason, logic, knowledge, experience and talent, and recognition of its results does not lie if exposed to pressures of personalization and mood. Because personal appearances in performance appraisal processes have distorted the procedures for promoting scientific promotion coefficients and shattered teachers' morale. As it emerged through the objections that were stirred up by groups of those affected by poor performance evaluation decisions that they believe are unfair decisions. These behaviors formed a problem that the researcher focused on, as it must be highlighted and discussed in a way that contributes to solving and overcoming it. As it was formulated asking a question Does understanding the procedures for benchmarking performance appraisal decisions contribute to solving the problem of assessing the fragile performance? Pages 1507 to 1528
 
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Counsellor’s Resilience as a Moderator in the Relationship between Emotional Intelligence and Self-Efficacy among Trainee Counsellors

Mazidah Mohd Daganga*, R Zirwatul Aida R Ibrahimb, Azlina Abu Bakarc, Siti Nazilah Mat Alid, Zuhda Husaine, Ruhani Mat Minf, a,b,d,e,fFaculty of Bussiness, Economy and Social Development, Universiti Malaysia Terengganu, 21030 Kuala Nerus, Terengganu, Malaysia, cFaculty of Human Development, Universiti Perguruan Sultan Idris, Malaysia, Email: a*mazidah@umt.edu.my

This study aims to identify the emotional intelligence, resilience and self-efficacy of trainee counsellors who have taken internship courses at the selected organisations. Emotional intelligence plays an important role in assisting counsellor trainees to provide effective counselling services (Clemons, 2017) and is also linked to the counsellors’ ability to provide effective counselling services by applying counselling skills in the session. Therefore, the main purpose of this study is to identify emotional intelligence and self-efficacy of counsellor trainees as well as to determine resilience as a moderator between emotional intelligence and self-efficacy in trainee counsellors. A questionnaire was distributed to 118 respondents at public universities (UA) which offer counselling programs. In order to measure emotional intelligence, the Emotional Intelligence Self-Description Inventory (EISDI) questionnaire developed by Groves et al., (2008) was used. Trainee counsellors resilience was measured using the Resilience Scale by Wagnild and Young (2003), while trainee counsellors self-efficacy was measured using the Counsellor Activities Self Efficacy Scale by Lent, Hill & Hoffman (2003). These three questionnaires were translated using the back to back translation method. The findings show that the level of resilience and self-efficacy among trainee counsellors is moderate, while their level of emotional intelligence is high. Pearsons' analysis shows that emotional intelligence has a positive relationship with self-efficacy. However, self-efficacy does not have a buffer affect in the relationship between emotional intelligence and self-efficacy. The findings of this study are expected to be the starting point for producing exercises that emphasise emotional intelligence and counsellor’s self-efficacy. Pages 1529 to 1549
 
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Development of Vocational Education Systems in the Industrial Revolution 4.0

Porman Lumban Gaola, Liliek Suprihatinb, a,bNational Institute of Public Administration (Stia Lan Jakarta), Email: agaolporman@gmail.combLiliek.suyanto@yahoo.com

The purpose of this study is to identify the application of an effective vocational education system in the industrial era 4.0 in D4 Government Administration FISIP UNPAD and IPDN Jatinangor, as well as the role of the academic community in the development of an effective vocational education system in the industrial era 4.0 in D4 Government Administration of FISIP UNPAD and IPDN Jatinangor, and developing an effective vocational education system in the industrial era 4.0. The research method used is a comparative descriptive method with a qualitative approach. The selection of this method is based on the type of data used and the purpose of the study: analysing, interpreting, and presenting comparative data and information (Achmadi & Narbuko, 2004). Vocational development is pursued through integration in the curriculum, lecture material, self-development activities, regulations, and various activities outside of study hours organised by the campus. Pages 1550 to 1563
 
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The Role of Oil on Middle East Economies: Case Study of the Rise and fall of Iraqi Economy

Alyaa Suhail Najma, aImam Al-kadhim College, Department of Finance, Iraq, Email: aaliasuhail@alkadhum-col.edu.iq

The Middle East was characterised by war, hardship and a high level of poverty until the discovery of oil. The oil era created a new platform for the economies in the middle east to be developed, thrive and grow to the point where other industries and different economies in the Middle East became better. More jobs for its citizens were created and the standard of living as well as lifestyle of its people was enhanced. Oil has played a significant role and has shaped economies such as the Iraqi economy to grow fast and transform the country into a world power that is relevant in every aspect of world trade. The paper examines the role of oil in Middle East economies with Iraq as the case study. It further examines how it has shaped the economy, the impact it has on the lives of its citizens, and how it will propel the economy into the next level of diversification. Pages 1564 to 1573
 
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Academic Big Data Analysis: A Comparison of Human Rights Education and Personality Education in Korean Universities

Jungho Baea, Eunae Burmb*, aProfessor, Department of Childhood education, Baekseok Culture University, Baeksoek Culture University, 58, Munam-ro, Dongnam-gu, Cheonan-si, Chungcheongnam-do, 31065, Korea, bProfessor, Department of Nursing, Baekseok Culture University, Baeksoek Culture University, 58, Munam-ro, Dongnam-gu, Cheonan-si, Chungcheongnam-do, 31065, Korea, Email: aluckyguy@bscu.ac.krb*burm99@bscu.ac.kr

The goal of this study is to improve understanding of the change of personality education and human rights education of university students. We used data collected through educational and academic Information sources (RISS), including big data. In the database used by experts, the frequency and relational aspects of the key words were analysed. Theme words included 'university student', 'human rights education' and 'personality (character) education'. We analysed the frequency, ranking, and connection of the keywords by processing the collected unstructured text into data suitable for research and analysis. All statistical analyses were carried out using R software. First, the most frequently mentioned keywords in human rights education for college students were perception, sensitivity, and attitude. This implies that human rights education starts with individual citizens’ awareness of and interest in human rights. Keywords of high centrality included: policy, education, welfare, ethical, and values. As a result of this study, it was found that the personality education of university students was conducted as a personality education program centred around virtues and values. There were many studies that awakened sensitivity and awareness of human rights rather than education and programs. This study promotes awareness of the freedom and autonomy of university students. It is necessary to practice moral education. Human rights education and personality education should be conducted. We suggest that human rights education be assured of the concept of university education so that individuals can achieve excellence and self-fulfilment. Pages 1574 to 1591