ICT and Social Media as a Marketing Communication Platform in Facilitating Social Engagement in the Digital Era

Ahmad Mulyanaa, Rizki Briandanab, Endi Rekartic, a,bSchool of Communication Science, Universitas Mercu Buana Jakarta, cSchool of Economics and Business, Universitas Mercu Buana Jakarta, Email: aahmad.mulyana@mercubuana.ac.id,  brizki.briandana@mercubuana.ac.id,  cendi.rekarti@mercubuana.ac.id

This study will examine the management of applications in building social engagement in the disruptive era. This study departs from the observation of recent community behaviour patterns with developments in information technology, especially social media increasingly spoiling users. Disruptive behaviour is patterned with increasingly varied applications accommodating its users’ needs. The theory used is related to message management creativity in marketing communication based on social media use. This study took a qualitative approach through a case study. Data was collected using in-depth interviews and observation. The results show social media is effective in establishing communication and interaction in relationships with Helpster application users. The target market of Helpster is millennials who tend to use social media to obtain information. Helpster builds social engagement for blue-collar workers using the Helpster application through YouTube, Instagram, Facebook and LinkedIn. Pages 1 to 16




A Study on Job Satisfaction of Accountants in Vietnam

Thi Ngoc Lan Nguyena, Thi Dung Doanb*, Duc Tai Doc, aFacuty of Accounting, Trade Union University, Vietnam; bPeople's Public Security University of Technology and Logistics, Thuan Thanh district, Bac Ninh Province, Viet Nam, cFacuty of Accounting, University of Labor and Social Affairs, Vietnam, Email: alanntn@dhcd.edu.vn,  b*doandung1978@gmail.com,  ctaiketoanquocte@gmail.com

The study aims to identify and measure the impact levels of determinants on job satisfaction of accountants in accounting service firms in Hanoi, Vietnam. Based on the desk review and results of interviews, a total of 200 questionnaires were sent to research participants for collection; 145 of them met the standard and were subject to be analysed. The results of the Exploratory Factor Analysis (EFA) and Multiple Regression Analysis (MRA) identify 5 main determinants influencing job satisfaction of accountants, including (i) nature of work, (ii) operating procedures, (iii) information feedback, (iv) colleagues, and (v) leaders. Based on the findings, some recommendations have been proposed to help the firm leaders design appropriate personnel policies for creating better job satisfaction for accountants in the coming time. Pages 17 to 36




Empowerment of Household Women through Sharia-Based Entrepreneurship Training in Banjar City, Indonesia

Hasan Bisria, Husnib, aUniversitas  Islam  Negeri  (UIN) Sunan Gunung  Djati Bandung, Indonesia, bInstitut Agama Islam Darussalam (IAID) Ciamis, Indonesia, Email: ahasanbisri@uinsgd.ac.id,  bhusni1967@yahoo.co.id

This study aimed to empower housewives through Sharia-based entrepreneurship training programs. This study used a participatory action research (PAR) method, which was conducted in Banjar City, Indonesia. The objects of this research were women whose work was limited at home. Through Sharia-based entrepreneurship training programs, these women were empowered to have Sharia-based entrepreneurial knowledge and skills. This knowledge and skills included the details of Sharia’s financial products, the skills to market goods and services in Sharia, and Sharia-based business and business management. This program succeeded in increasing women’s knowledge, understanding, insight and skills on the workings of the Sharia economy so that they had an awareness of Sharia entrepreneurship. Pages 37 to 49




The Influence of Advance Organiser and the Different Cognitive Styles of Higher Education Students

Muhammad Nasira*, Mohammad Salehudinb, a,bInstitut Agama Islam Negeri Samarinda, Indonesia, Email: a*muhammadnasirsadeke@gmail.com,  bsalehudin@iain-samarinda.ac.id

Many learning models are designed to strengthen students' cognitive structures, however, none have used the right strategy. This study, therefore, aims to fill this gap by using the advanced organiser model (AO) and different cognitive styles (CS) as moderator variables. The quantitative approach, quasi-experimental, and the pretest-posttest non-equivalent 2x2 factorial designs were used to obtain data from 38 students divided into two small groups according to their cognitive style. Both groups were treated by administering teaching for four meetings, with the ANOVA used to analyse data and test hypotheses. The results showed that the subjects who were given the comparative organiser and a Field Dependent cognitive style (FD) achieved better and higher communication skills, respectively, with significant interactions between various types of advance organiser models. Pages 50 to 60




The Modern Dimension of the Astrolabe as an Innovation of Ancient Technology

Mohd Hafiz Safiaia*, Noor Izzati Ab Rahmanb, Khadijah Ismailc, Mohd Izhar Ariff Mohd Kashimd, Ezad Azraai Jamsarie, aResearch Centre for Sharia, Faculty of Islamic Studies, Universiti Kebangsaan Malaysia, 43600 Bangi, Selangor, Malaysia, bSchool of Accounting, Finance and Quantitative Studies, Asia Pacific University of Technology and Innovation, Malaysia, cDepartment of History & Islamic Civilisation, Academy of Islamic Studies, University of Malaya, Kuala Lumpur, Malaysia, dResearch Centre for Sharia, Faculty of Islamic Studies, Universiti Kebangsaan Malaysia, 43600 Bangi, Selangor, Malaysia, eResearch Centre for Arabic Studies and Islamic Civilisation, Faculty of Islamic Studies, Universiti Kebangsaan Malaysia, 43600 UKM Bangi, Selangor, Malaysia, Email: a*hafizsafiai@ukm.edu.my

The astrolabe was a very important instrument used by astronomers and navigators in every civilisation for centuries. It became more famous at the peak of Islamic astronomy during the Golden Age of the Islamic civilisation, as an instrument to show direction and time in the fields of astronomy and navigation. However, later it became less known and is increasingly forgotten. Hence, the purpose of this paper is to review the continuity of this legacy of the Islamic Golden Age, through the study of the astrolabe in Malaysia, specifically in astrofiqh and STEM education. This research has a qualitative approach using document analysis, observation and interview methods. Research results find that knowledge of astrolabe is increasingly abandoned and its use becomes more irrelevant in view of a variety of sophisticated and modern inventions. However, there are efforts to gradually increase knowledge of the astrolabe. This scenario should be given attention in order to continue efforts to restore the legacy of the Golden Age of the past Islamic Civilisation, in addition to maintaining the supremacy of the astrolabe as the basis of developing current digital instruments of astronomy. Pages 61 to 75




Customer Experience, Destination Image and the Intention to Revisit: A Case of Tourism in Mount Bromo, Indonesia

Sopiaha*, Agung Prasetiyob, Bagus Shandy Narmadityac, a,b,cFaculty of Economics, Universitas Negeri Malang, Email: a*sopiah.fe@um.ac.id

The purpose of this study is to examine the relationship between the variables of customer experience, destination image and the intention to revisit. This study applied a quantitative method using path analysis to understand the direct and indirect effect of variables. The research was conducted in Mount Bromo, which is one of the most popular natural tourist destinations in East Java of Indonesia. The population is tourists, both domestic and foreigners. The sample size is about 380 tourists obtained using Daniel and Tarrel’s formulas. Furthermore, the data was collectied through questionnaires with a Likert scale. The findings showed that customer experience has positively affected the destination image, while the destination image has a positive impact on the intention to revisit. Also, customer experience has an indirect effect on the intention to revisit through destination image. Pages 76 to 86




The Impact of Mandatory IFRS Adoption on Accounting Quality: Iraqi Private Banks

Bahaa Hussein Mohammeda, Hasanain Salim Rasheedb, Rabab Wahhab Maseerc, Abbas Jumaah Al-Waelid, a,cDepartment of Accounting, Facility of administration and economic, University Of Baghdad- Iraq, bDepartment of Office Management, Technical institute for Administration, Middle Technical University-Iraq, dDepartment of Accounting, Faculty of Management and Economics, University Pendidikan Sultan Idris- Malaysia

This paper examines the effects of adopting the International Financial Reporting Standards (IFRS ) on the quality of accounting in Iraqi private banks (IPB). The majority of the banks in Iraq have complied with International Accounting Standards regulations since 2015. This paper determines the connection of the IFRS adoption with the improvement in the quality of accounting of the banks that have been listed on the Iraqi Stock Exchange (ISE) according to the correlation between operation cash flow and net income. This study will utilise secondary data obtained from the financial statements that are available in the ISE from 2012 – 2018. The outcome revealed that there is a correlation between OCF and NI after the IFRS have been adopted in banks that are reflected to tow banks out of five has been improved in accounting quality. Besides that, there are also other reasons, such as legal and political systems, that impacted on the quality of accounting in Iraq. Pages 87 to 103




The Role of the Forensic Accountant in Achieving the Integration of Accounting and Legal Performance

Amer Dayekh Obaida, Ali Mohammed Thijeelb*, aPHD Candidate at Post-Graduate Institute for Accounting & Financial Studies, Baghdad University, Iraq, bA.PHD Department of Accounting studies, Post-Graduate Institute for Accounting & Financial Studies, Baghdad University, Iraq, Email: b*ali.mamouri@yahoo.com

Forensic accounting aims to employ accounting information in the judiciary and financial advisory fields in order to meet the needs of the judiciary regarding financial irregularities and the need of investors, shareholders, lenders and tax and supervisory authorities for  accurate information.  Forensic accounting techniques can thus be used to face the challenges and risks faced by organisations. The research  aims to set  recommendations, the most important of which is the necessity of developing the role of the forensic accountant in supporting forensic proceedings related to commercial disputes as an expert witness by organising provisions and rules in legal texts consistent with the nature of the work of forensic accounting to avoid and ward off risks. In addition, the study urges  forensic experts to show the required characteristics and features of  forensic accountants, as well as the developed country, and the necessity of possessing the basic and desirable skills that a forensic accountant should master. These factors are considered in addition to mastering the software tools and encouraging membership in professional organisations interested in forensic accounting in developed countries. Pages 104 to 124




Development of VAT Sanction Regulations in Light of Polish and EU law

Wojciech Maruchina, aUniversity of Economics and Human Sciences in Warsaw, Poland.

The subject of the conducted research is the development of sanction regulations  in light of Polish and EU law. Sanction regulations  were innovative elements introduced to the Act of 8 January 1993 on the value added tax and excise duty, which, due to the high budgetary significance of both taxes, became the most important substantive Polish tax law passed in connection with the reform of the Polish tax system. In the course of the analyses, changes in VAT sanction regulations  were indicated by considering the subsequent questions: 1. What was the reason for the changes made to these regulations in the period preceding Poland’s accession to the EU? 2. What was the impact of EU law and case law of the EU Court of Justice on Polish sanction regulations  before and after Poland's accession to the EU? 3. Were there other reasons for the implemented changes and what did they entail? As a research method, an analysis of normative material, views presented in legal doctrine and in case law of the Constitutional Tribunal (CT) and the EU Court of Justice was adopted. Development of VAT sanction regulations  in the period preceding Poland’s accession to the EU was caused by the scope and frequency of violations of instrumental tax obligation committed by taxpayers. The second reason for changes in the content of the examined regulations was the influence of case law of the Constitutional Tribunal which sought to designate the limits for the application of tax sanctions. The third factor contributing to the changes in sanction regulations  was   case law of the EU Court of Justice, which is a crucial part of acquis communautaire. Pages 125 to 142




Conditions of Internationalisation of Foreign Service Enterprises in the Polish Market

Robert Nowackia, aUniversity of Economics and Human Sciences in Warsaw Okopowa 59, 01-043 Warsaw, Poland, Email: ar.nowacki@vizja.pl

The characteristic feature of the contemporary economic reality is growing internationalisation of enterprises. This applies to all sectors, including  the service sector. Of  key importance in the process of internationalisation of service enterprises are the motives impelling businesses to undertake expansion to foreign markets, as well as the factors (criteria) serving the evaluation and comparison of the target markets. The aim of the article is to analyse the determinants affecting the propensity of foreign service entities to undertake expansion into the Polish market and the strategies undertaken in this field,  as well as to identify the key sources of competitive advantage taking place at the enterprises in question. The grounds for deliberations in the article are findings of the research carried out in 2017, among managers of 153 foreign service enterprises operating in the Polish market, of different sizes and scopes of activity. In this article, the author focused on two issues: evaluation of the factors describing the Polish market from the point of view of their impact on the propensity to run their activities therein, as well as identification of the sources of competitive edge used by foreign service entities. The findings of the conducted research show a positive perception by foreign service enterprises of a prevailing majority of the factors characterising the Polish market. And there are no significant differences between the appraisals made by individual categories of enterprises. In this research, the author identified fourteen sources of competitive edge of foreign service enterprises in Poland. The key one is professionalism in customer service. An important role is also played by brand and accompanying reputation, as well as promptness of customer service and efficacy of marketing measures, mainly promotional ones. Pages 143 to 156




The Implementation of Inter-Professional Education Community Curricula in Indonesian Universities

Eti Poncorini Pamungkasaria*, Bulan Kakanita Hermasarib, Endang Lestaric, Tri Nur Kristinad, Fatikhu Yatuni Asmarae, Widyandana Widyandanaf, Fitriana Fitrianag, Saekhol Bakrih, Dian Puspita Dewii, Diana Nur Afifahj, a,bFaculty of Medicine, Universitas Sebelas Maret, Surakarta, 57126, Indonesia, cFaculty of Medicine, Universitas Islam Sultan Agung, Semarang, 50112, Indonesia, d,e,h,i,jFaculty of Medicine, Universitas Diponegoro, Semarang, 50275, Indonesia, f,g,dFaculty of Medicine, Universitas Gadjah Mada, Yogyakarta, 55281, Indonesia, Email: a*pamungkasariponcorini@yahoo.com

Nowadays, health profession educational programs should implement inter-professional education curricula in order to improve health outcomes. Values, roles and responsibilities and communication are important aspects of inter-professional healthcare collaboration, but it still becomes a challenge. However, studies on the implementation of  inter-professional education curriculums in Indonesia are still limited. Therefore, this study aimed to analyse the effect of values and roles and responsibilities to health professional students’ communication on inter-professional education. This study applies an observational cross-sectional study, which involves four universities located in Central Java province and Yogyakarta special region - Indonesia. A total of 970 health professional students from medical, nursing, midwifery, and nutrition programs took part in the study. Data were collected using student perceptions of inter-professional education instruments. Multiple logistic regression analysis is used for data analysis. The results show that there is no significant effect between types of the study program with communication on inter-professional education. It is very important to strengthen values and roles and responsibilities in order to improve students' communication in inter-professional education. The  educational programs of the health professions should emphasise values and roles and responsibilities when designing inter-professional education curricula. Pages 157 to 170




Students’ Understanding of the Scientific Approach to the Learning Process in Early Childhood Educational Institutions

Sri Sularti Dewanti Handayania, aEarly Childhood Teacher Education, Faculty of Education Science Universitas Negeri Semarang, Email: adewanti@mail.unnes.ac.id

The scientific approach is a scientific method in learning activities which includes the observation, questioning, gathering information, reasoning, and communication. Regarding the scientific approach, which began to be implemented following the enactment of the Curriculum of 2013 about Early Childhood Education, it is a necessary to change the basic concept of thought in the learning process. Through a scientific approach, it is expected to develop scientific, logical, and critical thinking and is objective in both the teacher and the children. The problem which was highlighted in this study was that there are still many various incorrect concepts of the implementation of scientific approaches in the learning process at Early Childhood educational institutions. As a result, the students themselves also did not have a full understanding about the implementation of the scientific approach in the learning process in such institutions. Therefore, this study aimed to analyse students' understanding of the scientific approach to the learning process at Early Childhood educational institutions. The method used in this research is the descriptive quantitative approach. The data collection was done by questionnaire and documentation. The number of samples in this study were 29 students chosen by the purposive sampling technique. The data analysis was presented by using a quantitative descriptive design. The results showed that students in the Teacher Education for Early Childhood Education Department had knowledge related to the scientific approach concept with a score of 62.07 per cent (intermediate level of understanding), knowledge related to the planning process of a scientific approach learning with a score of 65.52 per cent (intermediate level of understanding), and knowledge related to the implementation of the scientific approach with a score of 48.28 per cent (intermediate level of understanding). Pages 171 to 183




Analysis of Symbolic Violence Practices in Balinese Vernacular Architecture: A case study in Bali, Indonesia

Ngakan Ketut Acwin Dwijendraa, I Putu Gede Suyogab, aUdayana University, Bali, Indonesia, bSekolah Tinggi Desain Bali, Indonesia, Email: aacwin@unud.ac.id,  bgsuyoga@std-bali.ac.id

This study debates the vernacular architecture of Bali in the Middle Bali era, which was strongly influenced by social stratification discourse. The discourse of social stratification is a form of symbolic power in traditional societies. Through discourse, the power practices of the dominant group control the dominated, and such dominance is symbolic. Symbolic power will have an impact on symbolic violence in cultural practices, including the field of vernacular architecture. This study is a qualitative research with an interpretive descriptive method. The data collection is completed from literature, interviews, and field observations. The theory used is Pierre Bourdieu's Symbolic Violence Theory. The results of the study show that the practice of symbolic violence through discourse on social stratification has greatly influenced the formation or appearance of residential architecture during the last six centuries. This symbolic violence takes refuge behind tradition, the social, and politics. The forms of symbolic violence run through the mechanism of doxa, but also receive resistance symbolically through heterodoxa. Pages 184 to 194




The Influence of Internal Factors and Motivation on the Decision to Enter Entrepreneurship

Nurul Ain Atiqah Zarharia, Muaz Azinuddinb*, Wan Mohd Adzim Wan Mohd Zainc, Nur Shahirah Mior Shariffuddind, a,b,c,dFaculty of Applied Social Sciences, Gong Badak Campus, Universiti Sultan Zainal Abidin, 21300, Kuala Nerus, Terengganu, Malaysia, Email: b*muazazinuddin@unisza.edu.my

Entrepreneurship is widely acknowledged as the best development strategy in achieving economic prosperity in the shape of growth and competitiveness. This explains why many countries, including Malaysia, are working intensively with relevant stakeholders, such as educational institutions, to encourage entrepreneurship participation among their people. The importance of educational institutions in transforming graduates from being government-dependent to being self-employed, is further heightened given that Malaysia is heavily beleaguered by unemployment issues. Based on this premise, it is the aim of this study to analyse the impacts of entrepreneurial skills, knowledge, and attitudes, as well as motivation on the decision to enter entrepreneurship among undergraduates of Terengganu’s public higher learning institutions. A quantitative approach was used, carried out through the face-to-face distribution of questionnaires. Utilising convenience sampling, 290 usable questionnaires were subsequently analysed through the adoption of descriptive, regression, and mediating analyses. The results revealed that entrepreneurial skills have a higher unique significant contribution to the decision to enter entrepreneurship compared to entrepreneurial attitudes. Importantly, motivation is found to have a significant partial mediation effect on the relationships between entrepreneurial skills and attitudes and the decision to enter entrepreneurship. Drawing on the series of statistical procedures conducted, this paper provides empirical evidences that are of importance to the relevant stakeholders, especially in the context of formulating tailored policies for tackling the unemployment rates in Malaysia. Pages 195 to 212




The Role of the Hallyu Phenomenon in Shaping a Destination Image among Malaysian Adolescents

Farah Hidayah Mohd Zainia, Muaz Azinuddinb*, Nur Shahirah Mior Shariffuddinc, Wan Mohd Adzim Wan Mohd Zaind, a,b,c,dFaculty of Applied Social Sciences, Gong Badak Campus, Universiti Sultan Zainal Abidin, 21300, Kuala Nerus, Terengganu, Malaysia, Email: b*muazazinuddin@unisza.edu.my

Hallyu refers to the surge of global visibility of popular Korean cultural products, such as Korean entertainment including music, television (TV) shows, dramas and films, cuisine, and fashion. The commodification of these products by the Korean Government to sustain and strengthen their culture worldwide has led to the emergence of Korea as one of the top tourism destinations in the world. However, the exponential growth of the country’s broadcasting and entertainment industry appears to greatly impact the values and ways of life among people, especially adolescents. Given the scarcity of tourism studies that investigate this impact, it is the aim of this research to analyse the mediating role of the idolisation of celebrities among adolescents in the State of Terengganu, Malaysia on the Korean music, TV shows and dramas, and the destination image. The data was collected through convenience sampling, where 301 usable questionnaires were subsequently analysed using descriptive, regression, and mediating analyses. It can be reported that both music, and television shows and dramas have a statistically significant relationship with the idolisation and the destination image. This is also the case in the context of the relationship between idolisation and the destination image. Interestingly, idolisation does not have the mediating impact on both independent variables and the destination image. These empirical results provide valuable insights to relevant stakeholders for the purpose of the strategic marketing of cultural products abroad and through the improvement of national brand value. Pages 213 to 229




Development of Web Application for Learning Management Supervision in Basic Schools in Thailand

Thanakorn Napaphorn, School of Graduate Studies, King Mongkut’s Institute of Technology Latkrabang, Thailand, Email:marsdargon@gmail.com

This present study aimed to develop a web application for learning management supervision in basic schools, and investigate the satisfaction towards the web application for learning management supervision in basic schools. Five experts in the former stage evaluated the web application. Meanwhile, in the latter, the one-shot case study was utilised to collect the data, and 30 teachers and administrators in a basic school were participants. Basic statistics were employed to analyse the data. The results found that the quality of the site was at a ‘good’ level (M=4.10, S.D.=0.18). Also, the satisfaction towards the site was at a ‘good’ level (M=4.29, S.D.=0.73). To conclude, this online platform was suitable for supervisors and supervisees to use. It could facilitate the users to save time and meet individuals' needs.  Pages 230 to 244




Millennials’ Political Preference: A Case Study in the 2019 Indonesian Presidential Election

T. Irmayania*, Subhilharb, Heri Kusmantoc, Humaizid, a,b,c,dDoctoral Program of Development Studies, Faculty of Social and Political Sciences, Universitas Sumatera Utara, Medan, Indonesia, Email: a*t.irmayani@usu.ac.id

Political preference in electoral competition is regarded as a basis for political actualisation. It is an indicator that democracy is well-established. This study aims to investigate the political preferences of the millennials generation (MG) in the 2019 Indonesian Presidential election (IPE). A quantitative approach using survey methods was employed as the research design. This study was conducted during July to November 2019, in Medan, Indonesia. The sample of this study is 300 millennials as respondents who were gained through accidental sampling originating from the Universitas Sumatera Utara and the Universitas Negeri Medan, Indonesia. In order to obtain the data, the questionnaire was employed with open and closed question types. The results showed that the political preferences of the MG remain influenced by psychological, sociological, and rational choice factors. They collect information from the media and other literatures. They assess the performance of the government and the work programs of the candidates that might be realised, as well as the possibilities of whether they benefit themselves and the public. Pages 245 to 261




The Law of Effectiveness on Brand Name Disputes for Better Industrial Protection

Kusbianbtoa, Ayu Trisna Dewib, Mahadi Oloan Sitanggangc, a,bFaculty of Law, Universitas Darmawangsa, Medan-Indonesia, cDharmawangsa Law Office, Medan-Indonesia

Brand name or trademarks as the property rights of companies are often consumed in Indonesian Courts as commercial conflicts. Any decision of the courts on a brand name might support or not support industrial protection in Indonesia. This paper was conducted to seek the effectiveness of Indonesian Law number 20 of 2016 of property law to support industry in Indonesia. A qualitative approach was conducted to collect data and analyse the effectiveness of Indonesian law from the high consumption of brand name disputes in the courts. The data collection comprised the case of trademarks between J. Casanova and Casano. The Supreme Court decided the winner in the Number 197PK/Pdt.Sus-HKI/2018, and has used Law Number 20 of 2016 concerning trademarks and geographical indications, where decisions at the District Court and Cassation level still use Law Number 15 of 2001 regarding brands. The data analysis showed that the Court had protected the property rights of trademarks and it supports the industrial protection Law. Pages 262 to 274




Institutionalising the Kompang for Primary School Students in Malaysia

Md Jais Ismaila*, Loo Fung Chiatb, Azu Farhana Anuarc, Rorlinda Yusufd, aPusat GENIUS@pintar Negara, Universiti Kebangsaan Malaysia, Bangi Malaysia, bDepartment of Music, Faculty of Human Ecology, Universiti Putra Malaysia, Serdang, Malaysia, cStudent Development and Campus Lifestyle (SDCL), Universiti Kuala Lumpur, Alor Gajah, Melaka, dPusat GENIUS@pintar Negara, Universiti Kebangsaan Malaysia, Bangi Malaysia, Email: a*md_jais@ukm.edu.my,  blfc@upm.edu.my,  cazufarhana@unikl.edu.my

Malaysia is a country with diversity of culture and heritage. Subsequently it possesses varied traditional musical arts. One of the instruments of Malaysian traditional musical arts is the kompang, which has been played since the period of the Malacca Malay Sultanate. Nonetheless, the playing of this instrument has been decreasing among the community of late. Only passionate and interested parties such as art institutions, and cultural and arts agencies are still striving in upholding the arts of this traditional heritage. To foster the arts of this tradition, it needs to be nurtured from a young age. Therefore, a study was conducted to identify the functions of Kompang from an ethnomusicology view and children’s musical learning achievement by using Kompang. A library analysis method and statistical method have been adopted during field data collection. The study was carried out in a Malaysian primary school involving 70 children aged nine. This study was conducted for 12 weeks, including the practical tests in week 1 and week 12. Results show that the functions of kompang are as a welcoming instrument, entertainment, vocal accompaniment, communication, aesthetic arts, education and unity agent. The children’s achievement using the kompang showed a significant improvement from the pre-test to the post-test scores. The results of this research are expected to provide information about kompang as Malay traditional music instrument, which needs to be preserved in this modern era. As kompang fits to be a tool in music learning, it brings a new perspective to all music educators to integrate kompang as an effective teaching aid. Furthermore, it is a traditional musical instrument that should be duly appreciated and maintained by the whole community. Pages 275 to 292




The Role of ICT Ecosystem for Sustainable Innovation: Evidence from the Gaming Industry of China

Sadaf Hafeeza*, Noreen Izza Arshadb, Lukman Bin AB Rahimc, Mazeyanti M. Ariffind, Mohamed Imran Mohamed Ariffe, Muhammad Farooq Shabbirf, a,b,cDepartment of Computer and Information Science, Universiti Teknologi PETRONAS, Malaysia, dPositive Computing Research Cluster, Institute of Autonomous Systems, Universiti Teknologi PETRONAS, Perak, Malaysia, eFaculty of Computer & Mathematical Sciences, Universiti Teknologi MARA (UiTM) Perak Branch, Tapah Campus, Malaysia, fDepartment of Management Science, The Islamia University of Bahawalpur, Pakistan, Email: a*sadaf.hafeez85@yahoo.com

Increased digital participation adds new momentum to the economy and changes the nature of business. The gaming industry has become a large industry in China, and this industry has not developed independently. The development and innovation in the ICT ecosystem influences the development and innovation of the gaming industry. This investigation follows the ICT layer model by using Meta-frontier analysis to estimate and analyse the innovation in the gaming industry of China. The change in the technology gap ratio (TGR) is utilised to measure innovation in the gaming industry. The decrease in technical efficiency brings an increase in the technology gap ratio which alludes that some companies have shifted the production function upward due to technological innovation. Similarly, an increase in technical efficiency can be understood as the diffusion of innovation by imitation of competitors. The steady increase in meta-frontier efficiency explains that the gaming industry of China is growing by innovation.  This study has significant position in frontier studies by explaining the production process in a distinctive way which has previously been ignored. Pages 293 to 306




Liability Regulation for Construction in Indonesia

Anton Ismu Prabowoa*, Ismu Gunadi Widodob, Sulaksonoc, a,bDepartment of Law, Universitas Bhayangkara Surabaya Jl. Ahmad Yani 114, Surabaya, Jawa Timur 60231, Indonesia, cDepartment of Law, Universitas Dr. Soetomo Jl. Semolowaru No. 84, Menur Pumpungan, Sukolilo, Surabaya, 60118, Indonesia, Email: a*prabowo.i.anton@gmail.com

The construction industry in Indonesia is governed by sets of rules and regulations that seek to ensure the establishment of high-quality, durable, and cost-efficient infrastructures, while eliminating the problem of construction failures. The laws analysed in this article, including the Construction Services Act, were scrutinised to determine their effectiveness in creating legally binding obligations between clients, employees, and financiers. This presentation will put forth critical analyses of issues that have been identified as influencing the capability of the Construction Service Development Board to promote the best practices within the sector. The main tools for primary data collection in this descriptive study included questionnaires, focus group discussions, and workshop interactions. Intensive data analyses revealed that uneducated workforces dominated the construction industry. Inexperienced workers were not conversant with the country's legal standards of quality structures. Therefore, the recommended practices centred on restructuring the composition of the construction industry to focus more on education, consultancy certification, training, and capacity-building. Pages 307 to 326




The Implementation of Death Sentences in the Indonesian Legal System

Sulaksonoa*, Anton Ismu Prabowob, Ismu Gunadi Widodoc, aDepartment of Law, Universitas Dr. Soetomo Jl. Semolowaru No. 84, Menur Pumpungan, Sukolilo, Surabaya, 60118, Indonesia, b,cDepartment of Law, Universitas Bhayangkara Surabaya Jl. Ahmad Yani 114, Surabaya, Jawa Timur 60231, Indonesia, Email: a*sulaksono@unitomo.ac.id

This study examined the implementation of the death sentence in the Indonesian legal system. The implementation of capital punishment has sparked mixed reactions with proponents noting its significance in the maintenance of law and order while the opponents cite its violation of the right to life. A normative research design enabled its investigation into the research problem from multiple perspectives. The literature examined included secondary research journals and books published within the past five years. The findings reveal that, while the death penalty has elicited increased opposition across the social scene, the Indonesian legal system still embraces the practice with the primary objective of curbing crimes and protecting the rights of citizens.  The key areas upon which the death penalty law has been applied comprise murder and drug trafficking cases, which the government seeks to quell. Opponents on the other hand argue that the implementation of the practice constitutes a violation of inalienable human rights and should be stopped. The study concludes that despite the strong opposition against the implementation of the death penal code, it enables the state to contain crime, and shield the citizens from practices that could have adverse effects. Pages 327 to 346




The Relationship Between the Art of Painting and Developing Students’ Aesthetic Education

Hamid Khudhair Husseina, Bashar Jawad Noumib, Ali Hadi Mubarakc, a,cCollege  of Fine Arts, University of Babylon- Iraq, bAl-Qasim Green University-Iraq, Email: afine.hamid.khudhyeir@uobabylon.edu.iq,  bBashar.nomy80@gmail.com,  cAli.hadi.7600@gmail.com

The present study investigates the relationship between painting and the development of students’ aesthetic education as a self-active activity in intellectual and aesthetic structure. It helps in realising forms and understanding to achieve the aesthetic satisfaction of the students.  The present study contains four chapters. Chapter one includes the problem, the significance, the limits, the definition of basic terms, and the aim, which is to identify the level of aesthetic education among students. Chapter two includes the theoretical framework of the present study, artistic taste, and aesthetic education. Chapter three includes the procedures and analysis of the research sample. Chapter four is devoted to presenting the results and conclusions. Pages 347 to 362




The Phenomenon of Customs Smuggling Between Iraq and Turkey During the Period 1921-1958: A Documented Historical Study

Riyadh Khaleel Husseina, aHistory Department, College of Education, University of Samarra- Iraq, Email: areaid.kh2@uosamarra.edu.iq

After their founding. the two neighbouring countries of modern Iraq and Turkey faced many economic problems. The phenomenon of customs smuggling may be the most prominent of the problems suffered by the economies of the two countries. This phenomenon has expanded, spread, and worsened, resulting in bad returns, wasted money, and significant repercussions on the economies of the two countries. There is no independent academic study on what this phenomenon is, nor the reasons for its spread and the ways to combat it in this era of history. Thus, this study came to be entitled, "The Phenomenon of Customs Smuggling Between Iraq and Turkey during the period 1921-1958: A Documented Historical Study." After collecting the scientific material from its sources, three investigations were conducted. Preceded by an introduction and followed by a conclusion, we first discussed the phenomenon of customs smuggling between Iraq and Turkey during the period 1921-1958. Second, we examined the motives for smuggling and the reasons for its spread between the two countries during the period 1921-1958. And third, we examined smuggled goods and the goods between the two countries during the period 1921-1958. The conclusion summarised the results of the study. Pages 363 to 377




Islamic Law Principles in Islamic Business Activity

Prawitra Thaliba*, Hilda Yunita Sabrieb, Faizal Kurniawanc, a,b,cFaculty of Law, Airlangga University, Surabaya, Indonesia, Email: a*prawitra@fh.unair.ac.id

Islam provides solutions to all kinds of complicated problems, which are faced by human beings such as materialism, nationalism, race, ethnicity, and religion. Islam has its own way to solve these problems, especially in case of economy and business activity. This paper aims to discuss the application of Islamic law principles towards economic and business activity. This paper uses descriptive research methodology by gathering data from books and the Quran. Islamic Business includes norms or values within Islamic law that prohibit usury, dishonest trade, unjust treatment, and all forms of oppression and discrimination. Islam provides guidance for economic and business activity. Thus, Islamic business activity has to apply the basic principles of Islamic law in order not to break Islamic law. Pages 378 to 387




The Role of OCBE on Green HRM towards Performance Sustainability

Neeta Jayabalana*, Zafir Khan Mohamed Makhbulb, Ramesh Kumar Moona Haji Mohamedc, Hayati Yusofd, Mai Farhana Binti Mior Badrul Munire, aSEGi University Kota Damansara, Selangor, Malaysia, bUniversiti Kebangsaan Malaysia, UKM Bangi, Selangor, Malaysia, c,d,eUniversity Tunku Abdul Rahman, Kampar, Perak, Malaysia, Email: a*neeta@segi.edu.my

Green human resource management focuses on the awareness of a corporation in interacting with environmental issues, together with the management of the social and economic well-being of the corporation and its workforce. The aim of this research is to investigate the understanding, appreciation and continuous application of sustainable green practices in the working environment by the current workforce in manufacturing companies. Approximately 250 samples were collected from authorised listed manufacturing companies in Malaysia. The response rate was more than 50% using the Convenience-Sampling Method. The results show that the management of green human resources plays a significant role in the actions of Organisational Citizenship Behaviour towards the Environment (OCBE) in the current workforce towards sustainable performance in manufacturing industries. Corporations should understand that green management is one of the key methods by which they can secure their legitimacy and continued operation through their core vision. By developing their human capital along with the use of best practices across the organisation, corporations are striving to ensure that their business operations are as efficient as possible, thereby reducing potential harm to the environment. Limitation and future studies have also been discussed. Pages 388 to 399




A Needs Assessment of Learning Management Supervision Using a Web Application in Basic Schools in Thailand

Thanakorn Napaphorna, aSchool of Graduate Studies, King Mongkut’s Institute of Technology, Bangkok, Thailand,

This study aimed to 1) reveal administrators’ and teachers’ authentic situations and expectations towards learning management supervision; and 2) evaluate their needs towards learning management supervision. Samples were participants from 120 basic schools of different sizes in the Northeast Region of Thailand. The needs of learning management supervision using the web application questionnaire were used to collect the data. For data analysis, frequency distribution, percentage, mean, standard deviation, and priority need index modified (PNI modified) were utilised. It was found that: 1) administrators’ and teachers’ perceptions towards authentic situations of learning management supervision in all school sizes were at a ‘moderate’ level (M=2.67, S.D.=0.17); 2) The expectations towards authentic situations of learning management supervision in all school sizes were at a ‘high’ level (M=3.67, S.D.=0.27); 3) The highest priority was ‘learning management supervision using the web application.’ To conclude, supervision using a web application could improve instruction and classroom quality. Pages 400 to 416




Profiling Entrepreneurs Inclinations Towards Networking: A Case of Small and Medium-Sized Tourism Enterprises (SMTEs) in Terengganu, Malaysia

Muaz Azinuddina*, Nur Shahirah Mior Shariffuddinb, Wan Mohd Adzim Wan Mohd Zainc, a,b,cFaculty of Applied Social Sciences, Gong Badak Campus, Universiti Sultan Zainal Abidin, 21300, Kuala Nerus, Terengganu, Malaysia, Email: a*muazazinuddin@unisza.edu.my

Purpose – To identify the importance of formal and informal networks in business learning through the profiles of entrepreneurs and SMTEs. Design/methodology/approach – Descriptive analysis was conducted to compare the characteristics of entrepreneurs and SMTEs across the four-different tourism sub-sectors of hotels and resorts, travel agencies, handicrafts and restaurants. Mann-Whitney U and Kruskal-Wallis were performed to differentiate entrepreneurs and SMTEs that preferred formal or informal networks as an important source of knowledge. Findings – The distinctive characteristics of entrepreneurs and SMTEs from the inter-sectoral perspective manifest in 7 different dimensions. Years of previous working experience was found to have a statistically significant relationship with the importance of informal networks in SMTEs learning. This contrasts with the 6 dimensions of characteristics of entrepreneurs and SMTEs that have statistically significant relationships with the importance of formal networks.  Practical implications – The findings can be used as a crucial framework to develop and enhance training programmes and policies that cultivate networking and learning behaviours among entrepreneurs. Originality/value – This study is the first to provide empirical linkages between the characteristics of entrepreneurs and SMTEs and networks through a tourism inter-sectoral perspective in Terengganu, Malaysia. Pages 417 to 432




The Influence of the Quality of Accounting Information Systems and Employee Competencies on Taxpayer Satisfaction Surveys at the Pratama Tax Office

Endrariaa, aLecturer at the Faculty of Economics and Business, University of Muhammadiyah Tangerang, Cikokol Tangerang City Pioneer Independence Road I Banten Province Indonesia, Email: aendra_umt@yahoo.com

The purpose of this study is to determine the effect of Accounting Information System Quality and Employee Competency on Taxpayers Satisfaction Survey at the Primary Tax Service Office. The study included67 respondents. It can be concluded that the relationship between Employee Competency (X2) with Taxpayers Satisfaction (Y) is significant with statistics -T is 3.901512 (> 1.96). The estimated original positive sample value is 0.402215 which shows that the direction of the relationship between Employee Competency (X2) and Taxpayer Satisfaction (Y) is positive. Thus, it can be concluded that Employee Competency (X2) affects the Taxpayer's Satisfaction (Y). Furthermore, the relationship between the Quality of Accounting Information Systems (X1) with Taxpayer Satisfaction (Y) is significant with the T-statistic 5.766584 (> 1.96). The estimated original sample value is positive in the amount of 0.595184 which shows the direction of the relationship between the Accounting Information System (X1) and Taxpayer Satisfaction (Y) is positive. It can be concluded that the Quality of Accounting Information Systems (X1) affects the Taxpayer's Satisfaction (Y). Pages 433 to 449




Building Organisational Social Capital through Investment in Corporate Social Responsibility to Stimulate the Effectiveness of Zakat Activities in Zanzibar

Khatib Mjaka Mkuua, Mohd Effandi Bin Yusoffb, aPhD Candidate.  Azman Hashim International Business School. Universiti Teknologi Malaysia, UTM, Skudai, Johor- Malaysia, bPhD, Senior Lecturer, Azman Hashim International Business School, Universiti Teknologi Malaysia-UTM, Skudai, Johor- Malaysia, Email: akhatibmkuu@gmail.com,  beffandi@utm.my

This study attempts to explore the strategic framework on the process of building social capital through investment in corporate social responsibility for zakat management organisations. An in-depth interview with twelve executives from five zakat organisations in Zanzibar was undertaken for this project. This qualitative investigation utilised thematic analysis techniques to come out with themes that were implemented for this study. The findings revealed that the provision of public education and services and social commitment with positive and attractive behaviours are useful ways to enhance corporate social responsibility and stimulate the social capital of zakat organisations. The researchers have recognised that there is a gap of knowledge in this area, therefore, these findings have made a significant contribution to the existing body of literature and invite more studies to elucidate the situation. Moreover, quantitative research is required to test and measure items revealed from this study's findings. Pages 450 to 463




Silver Crafts: The Process and Meaning of Ornamental Symbols in the Home Industry, Koto Gadang

M. Nasrul Kamala, Hendra Afriwanb, Bukman Lianc, a,bUniversitas Negeri Padang, Indonesia, cUniversitas PGRI Palembang, Indonesia, Email: akamal93@fbs.unp.ac.id,  bhendraafriwan@fbs.unp.ac.id,  cdrbukmanlian@univpgri-palembang.ac.id

In this paper, the researchers will describe silver crafts in the home industry in Koto Gadang in terms of the symbolic process and meaning of ornaments. This paper utilises qualitative research and focuses on issues related to the process and symbolic meaning of ornaments. Data for this project was obtained using observation, interviews, and documentation. The researchers focus on two factors (1) work processes (including preparation of tools and materials), basic processes (combining silver), making ornaments (including sketches, designs, making moulds, and raising silver), techniques (including stained, wrought and intertwined) (2) the symbolic meaning of ornamentation consists of 3 forms are a main ornament, the complement, and the stuffing. The main ornaments are roses (symbolising love), complementary ornaments include jasmine flower ornament (symbolising purity of heart), sunflower ornament (symbolises life), tamarind ornament (symbolises completeness), rago ornament (symbolises the unification of the road and the wheel of life that moves dynamically), clove flower ornament (symbolises strength, blessing, prosperity, and majesty), bird ornaments (symbolising pomp and tenderness), jackfruit leaf ornaments (symbolising grandeur), and niches (symbolising loyalty). The results of the study can be used as a reference for making local content books as teaching materials at primary, secondary, and high school levels. Pages 464 to 482




The Correlation Between Knowledge of Sentence Structure, Reading Habits, and Reasoning Ability with Essay Writing Skills

Linda Silawatia*, Safnil Arsyadb, Didi Yulistioc, Suhartonod, aSD Negeri 28 Bengkulu Tengah, b,c,dUniversitas Bengkulu, Email: a*lindasilawati@gmail.com

This study determined a direct positive correlation between sentence structure knowledge with writing essay proficiency and a direct positive correlation between reading habits with writing essay proficiency. There was also found to be a direct positive correlation between reasoning ability with writing essay proficiency, a direct positive correlation between sentence structure knowledge and ability reasoning, and a direct positive correlation between reading habits and reasoning abilities in Grade VI Elementary School students in Bengkulu Tengah. This research used a survey method with a path analysis technique. The population of this study is an affordable population, which focuses on class VI students in 15 elementary schools in Bengkulu Tengah. This includes first semester of academic year 2018/2019 with 330 students. Of these 330 students,  there were 190 female students and 140 male students with an average age of 11-12 years. The sample of this study is all members of the population. Data collection was performed using a questionnaire and test. The results of the study concluded that knowledge of sentence structure is positively correlated directly with writing essay proficiency, reading habits correlate directly positively with writing essay proficiency. In addition, reasoning ability is positively correlated directly with writing essay skills, sentence structure knowledge is positively correlated directly with reasoning ability. Reading habits correlate directly and positively with the ability of reasoning. Therefore  knowledge of sentence structure, reading habits, and reasoning ability with writing proficiency has a significant positive correlation. Pages 483 to 497




Financial and Administrative Aspects of Corruption in Public Procurement and Criminal Consequences: An Analytical Study in Light of the Effective Iraqi Legislation

Ibrahim Hamid Mohsena, Khalid Khudair Dahhamb, Adel Kazem Saudc, aMinistry of health, b,cCollege of law, University of Kerbala, Iraq, Email: ad_ibraheem1975@yahoo.com,  bk.almamoury@gmail.com,  cAdel.kadhem.@uokerbala.edu.iq

There is a close correlation between the extent of corruption in a country and the level of development and services in it. In a country like Iraq, which is very late in ranking the most corrupt countries in the world, this is reflected in poor services and the standard of living of its citisens. This research discusses the most important financial and administrative aspects of corruption in one of the most important aspects of executive work, which is public procurement which accounts for the largest percentage of the financial budgets of this country. This study attempts to review the most prominently applied cases that occur when government agencies exercise their activities in the field of purchasing goods and services. The study also deals with these aspects at every stage of the contract, which leads to the conclusion of contracts that are marred by imbalance and complicity. This results in sometimes being unable to achieve their purpose of providing goods and services with high efficiency and appropriate prices, as well as determining the criminal consequences of the perpetrators of the violations. Pages 498 to 509




Administrative Interrogation: A Comparative Study

Waleed Khashan Zughaira*, Hanadi Fawzi Husseinb, a,bUniveristy of Thi-Qar/ College of Law, Email: a*Waleedkashankw11@yahoo.com

Administrative interrogation is a formal guarantee prior to imposing penalties including striking, issuing warnings, and salary deductions.  This is mentioned by the legislator as an exception, because the general rule is that the administration must achieve written editorial control with the employee through the formation of an investigative committee, and it has, as an exception, recourse to these. Since the administrative interrogation is considered an exception from the original, it is not permissible to expand it by imposing other disciplinary penalties that differ from those specified by the legislator exclusively. In the event that this happens, the administrative decision becomes defective in form and procedures, which makes it deserve nullity. The administrative interrogation differs from the interrogation carried out by the investigative committee in the administrative investigation. This is because the administrative interrogation is a stand-alone procedural method. The legislator has the choice, in certain cases,  to oversee the administration between the investigation or the interrogation, provided that the results of the interrogation are represented by the employee’s conviction of the charges attributed.  The employee must be punished with specific penalties, namely, (striking, issuing a warning, or salary deduction). Pages 510 to 523




The Development of Educational Services in the Al Qadisiya Subdistrict in Najaf, ‘‘Al Ashraf’’ Governorate, Iraq.

Mohammed Jawad Abbas Shabaaa, Ahmed Yhya Abd Abasb, Ali Lefta Saeedc, a,b,cUniversity of Kufa, College of Art , Department of Geography,  P.O Box 21, Kufa, Najaf Governorate, Iraq

Primary education is one of the important services in the prosperity and development of society. Therefore, it must meet a set of criteria such as the optimum distribution of educational institutions and be sufficient in numerical terms in comparison with population sizes. Primary education must also be functionally efficient in comparison to the standards prepared by the relevant authorities. This study attempts to diagnose the reality of the state of primary education in Al-Qadisiyah district in the Najaf governorate, and its compatibility with the planning standards prepared by the Ministries of Education and Planning and follow the best possible methods and mechanisms for their development. This study    established that the population of the study area totalled 46,813 people in 2018. As for the population growth rate, it reached 3.2%, which is a high rate resulting from the rural nature of the region. The number of primary schools in the study area reached 38 schools, while the number of buildings allocated to them reached 31 buildings only, with a difference of 7 buildings, which resulted in the phenomenon of duplication in school hours . The decrease in the percentage of primary schools in the district centre compared to the countryside is due to the large area of the countryside and the increase in its population. This was reflected in the increase in the number of students enrolled.  The number of primary schools for males and females is close, which is a good indicator that reflects the equality situation in giving learning opportunities for both sexes. It turned out that the indicator (number of pupils/school) was less than the approved standard. The researchers witnessed the convergence of the value of the index (pupil/division) and (pupil/teacher) with the schematic criterion. This is a positive indicator that facilitates the delivery of information to students. Qadisiyah, according to the 2030 Population Estimates, does not need additional primary schools according to the educational planning standard. The study ends with a number of recommendations and proposals, such as the redistribution of primary schools in the countryside of the study area and attention to basic services in primary schools so that you can provide a good service to students. Pages 524 to 541




The Saudi Version of the Gifted and Talented Checklist for Parents: An Instrument for Rating the Characteristics of Gifted Kindergarten Children

Moneerah Mohammad AlMeraba, Salaheldin Farah Attallah  Bakhietb, aAssociate Professor / Department of Education and Psychology/ College of Education / Princess Nourah Bint Abdulrahman University, bProfessor / Department of Special Education / College of Education / King Saud University

Early identification of gifted children is a major trend in contemporary education. However, there is a noticeable paucity of tools for identifying gifted kindergarten children in Saudi Arabia and other Arab countries. Furthermore, there is a paucity of tools to assess parents’ views of their children’s giftedness. The present study was therefore conducted to develop a Saudi version of the gifted and talented checklist for parents. The study aimed to adapt the gifted and talented checklist for parents and establish its validity and reliability in the Saudi environment. The checklist was translated, adapted, and validated by a cohort of experts in gifted education, assessment and evaluation, and educational psychology. Discriminative, construct, and factorial validity of the checklist were established. Its reliability was also established by internal consistency and split-half methods. The study recommended that the checklist be used for identifying gifted children in the target population. Pages 542 to 565




The Introduction of Multi-field Entrances and Knowledge-based Systems in Enhancing the Success Factors of the ERP System

Alaa Haseb Abdul Hadi Aljalelya, Manal Abdul Jabbar Al-Sammakb, Amal  Sarhan SulaIman Al – taic, a,cCollege of Administration and Economics, Mosul University, bCollege of Tourism Sciences / Mosul University, Email: aalaahaseb@uomosul.edu.iq,  bmanalabdulgabar@uomosul.edu.iq,  cHu787@gmail.com

This study aims to shed light on the introduction of modern concepts regarding the entrances to multiple fields and systems related to the transformation of energy properties. These are the characteristics of knowledge: as energy and knowledge are characterised by their transformation from one form to another. The use of these approaches has been identified in enhancing the success factors of the ERP system, which is the key to implementing the system. The sample of the study in Duhok gas station includes 24 forms. The study reached a number of conclusions, the most prominent of which was the existence of a significant correlation between multiple field entries, knowledge-adaptive systems, and ERP system success factors. A set of recommendations was presented that came in line with these conclusions. Pages 566 to 578




Assessment of Bank Credit Risk: An Analytical Study of the Saudi Paper Manufacturing Company

Zeyad Najm Abeda, aAL-Imam AL-Kadhim (S.A) University college/ Department of Administration and Economics/Iraq, Email: aZaid201919@gmail.com

The credit score pastime is of super significance and brilliant importance in the achievement of the banking monetary institutions, due to the fact the results of their business rely to a large extent on the quality and length of their credit score portfolio. Therefore these economic banking institutions need to direct most of their assets closer to the control, manipulation and observation of the credit score portfolio; the credit score selection-making relies upon, to a point, excellent records and monetary statistics. Evaluation and contrast of these statistics and facts is historically linked with commercial requirements, comparable companies and analysis of the opportunity of the projects failure. Pages 579 to 591




The Impact of Cash Management and Corporate Governance on Firm Performance, and the Moderating Role of Family Ownership on the Emerging Economy

Arsalan Abdul Hamida, Rana Tahir Naveedb, Tasawar Abdul Hamidc, Muhammad Waris Raod, aADWOC - Arab Drilling and Workover Company, bDepartment of Business administration, Art & Social Sciences Division, University of Education, Lahore, cCardiff Metropolitan University, UK, dResearch scholar Air University Multan, Email: aArslan.abdulhamid@gmail.com,  bTahir.naveed@ue.edu.pk,  ctasawar.abdulhamid@gmail.com,  dwarisraobzu051@gmail.com

Objectives: The objective of this paper was to find the impact of cash management and corporate governance on firm performance with the moderating role of family ownership in Pakistani listed firms. Methods/Statistical analysis: This study is based on hypothesis testing. 317 firms are listed on a Pakistan stock exchange for the period of 2010-19 used for the data analysis. Findings: In our results, board independence has a positive and significant relationship with the firm performance. Board size has a negative and significant relationship with firm performance. Cash management has a positive and significant relationship with firm performance. Firm size has a positive and significant relationship with firm performance. Institutional ownership has a significant and positive relationship with firm performance. With the moderator of family ownership, the relationship between cash management and firm performance should be stronger as compared to simple regression with a large co-efficient. With the addition of family ownership as a moderator, Cash management has a negative and significant relationship with firm performance. Pages 592 to 616




The Dependence of the Communicator on Media Legislation and the Pressures of Political Money

Hussein Dubai  Hassana, Kadhim Idan Shadidb, aCollege of media / University of Baghdad, bImam Jafar Al-Sadiq University (AS), Email: adrhussaindobay@comc.uobaghdad.edu.iq,  bidankadhem@yahoo.com

This paper discusses the dependence of the contact person on the ideologies and submission to the directions of political money for the purpose of defending the political direction of the institution or distorting the image of the other, or relying on the method of buying receivables in the media. It views the reliance of the contact person on communicating with the political money tools in order to communicate with the leaders of the political blocs, or the media focus in raising issues related to political blocs, as well as relying on the self-image in the media marketing of political leaders. The effects of political money have been reshaping the collective consciousness of the public and establishing exclusionary thought, as well as flattening consciousness and creating a preoccupation with entertainment. There are forms of political money pressures, most notably political defamation and blackmail, as well as those aimed at improving the mental image of politicians. The most important manifestations of the change in the work of the communications operator in the satellite channels are represented by the discrepancy between media practice and legal legislation. There are influences on media work in covering events of conflicts and demonstrations, represented by pressure from armed groups and political parties, and then pressure from legislative bodies and human rights organisations, as well as personal relationships with information sources. Pages 617 to 627




A Study on the Relationship between Health Behaviour Self-Efficacy and Well-Being: The Big-Five Personality Traits as Moderator

Yuan-Liang Liaoa, aAsia University Department of Business Administration, Email: arodliao@gmail.com

This study, quoting Backer’s (1993) arguments on the self-efficacy of health behaviour, aims to examine healthy behaviour self-efficacy for independent variables, with well-being as a dependent variable, through regulating effect of the big-five personality traits, and to explore its associated properties.  This research takes the Taiwan area enterprise lecturer as the object of study, carries on the adjustment effect analysis by the multi-dimensional social stratum return, the discussion of health behaviour self-efficacy to well-being and the big-five personality traits. The findings discovered that the healthy behaviour self-efficacy has a notable influence on the country young lecturer’s well-being. Furthermore, the big-five personality traits confronts the healthy behaviour self-efficacy, and the relation to well-being has a notable adjustment effect.  Based on the results, further follow-up study of management practices and implications of the proposal are suggested. Pages 628 to 644




A New Perspective on Relations between Islam and Democracy in Indonesia

Muhammad Azhara, Ahmad Sahideb, Mega Hidayatic, Hasse. Jd, a,b,c,dUniversity of Muhammadiyah Yogyakarta, Indonesia, Email: amuazar@yahoo.com, bahmasahideumy@gmail.com, cmega.hidayati@umy.ac.id,  dpraktisi_99@yahoo.com

Islam and Democracy are two debatable concepts in the Islamic field. Islam is interpreted as a transcendental divine concept, at the same time the concept of Democracy is secular-immanent. The dialectics of Islam and Democracy are interesting when Indonesian Muslims try to integrate it into the framework of the nation-state of the Republic of Indonesia. An integrative-compatible dialectic – no dichotomic between Islam and Democracy in Indonesia – becomes an interesting frame for democracy to be studied. It is interesting because it involves the future of the existence of Indonesia with the majority of Muslims. It is also an academic, religious and sociological evidence for the Islamic field in the other areas. In the first year, the research will be analysed with various schools of thought (madhab) and the development of the democracy concept and its relation to the Islamic religion. This research uses the scientific epistemology approach of Bayani (textual approach), Burhani (rational and empirical approach), and Irfani (spiritual or intuitive approach). This research aims to highlight the strengthening relations between Islam and democracy in Indonesia. Also, to inspire other Islamic countries about the possibilities of epistemology and axiological-psychological – the democracy concept implementation in Muslim countries. Pages 645 to 664



Role and Function of Leadership Style on Job Satisfaction in Centralised Public Sector Organisations: A Meta-Analysis of Police Institutions

Rycko Amelza Dahniela, aSekolah Tinggi Ilmu Kepolisian, Jakarta, Indonesia, Email: aryckoamelza.stikjkt@gmail.com

This study seeks to investigate the influence and central function of leadership in public sector institutions, by taking the object of study in police institutions in Indonesia. This study was conducted using the perspective of human resource management, by systematically analysing the relationship between leadership and job satisfaction and other antecedents in human resource management. This study was conducted with a systematic review with a meta-analysis approach to reveal the results of previous research and trends in various findings regarding the central function of leadership in the police bureaucracy in Indonesia. The study results also reveal various research outlooks, and their development. Compared with findings in international literature, the results of the study reveal the need for further investigation into several social aspects and the identification of specific work units and roles. The findings contribute to identifying factors related to resource management and leadership in the public bureaucracy of the police, and directing further research to further identify the character of leadership and its influence in the bureaucratic structure of public sector management, particularly in police institutions. Pages 665 to 678

Half-Hearted Moderation of an Islamist Party: Tracing the Altering Behaviour of Indonesia’s Partai Keadilan Sejahtera (PKS) Post 2014

Ari Ganjar Herdiansaha, aDepartment of Political Science, Universitas Padjadjaran, Email: aari.ganjar@unpad.ac.id

Research on Islamist parties in democratic or semi-democratic countries exposes a shift toward greater moderation. Less understood is how the Islamist party is unwavering in its moderation when circumstances are unfavourable for it. Analysing the alteration of the political behaviour of Partai Keadilan Sejahtera (PKS) in the post-2014 Indonesia, I show that Islamist party moderation is fragile, and the party returned to its idealism when the political environment causes severe ideological inconsistencies. The detachment from political incentives has made the PKS increasingly drawn to an aggressive opponent-style, and unsurprisingly became more involved in Islamist mobilisations for its electoral-idealist ends. The alteration in PKS behaviour towards idealism augments the theoretical presumption that Islamist parties emphasise ideological doctrine, so that whatever they adapt to the democratic political system is always vulnerable to returning to its idealism. This article concludes that half-hearted moderation keeps the potency of an undemocratic insurrection, of an Islamic party, especially when institutional politics do not espouse the views of its traditional constituents, and eventually it undermines its political achievements. Pages 679 to 697

Mobile Phone Usage and Its Effectiveness in Increasing Elementary Students’ Writing Ability

Dewi Syafrinaa, Djoko Saryonob, Muakibatul Hasanahc, Taufik Dermawand, M. Affandi Ariantoe, aP.h.D. Student, Faculty of Letters, Universitas Negeri Malang, b,c,dFaculty of Letters, Universitas Negeri Malang, eUniversitas Negeri Padang, Indonesia, Email: asyafrina.dewinova@gmail.com,  bdjoko.saryono.fs@um.ac.id,  cmuakibatul.hasanah.fs@um.ac.id,  dtaufik.dermawan.fs@um.ac.id,  eaffandia@fbs.unp.ac.id

This research aims to describe mobile phone usage and determine the effect of integrating mobile phones to increase elementary students’ short story writing quality, and the perception towards the implementation of mobile phones in a short story writing class. To achieve the aims of the research, the qualitative and quantitative approaches were used. The qualitative data was collected through interviewing and filling the questionnaire, whereas the writing test was collected to obtain the quantitative data. The process of analysing the qualitative data was performed through transcribing, reducing, displaying, and verifying. The results revealed that most of the elementary students were introduced to mobile phones when they were around six to eight years old. A majority of the students had used a mobile phone to access YouTube and play online games. Based on the interviews, most of their parents limit the use of mobile phones and the students are only allowed to use it on a certain day, such as Saturday and/or Sunday. Concerning the implementation of mobile phones in a writing class, based on the assignment in quasi-experimental research, the scores of the pre-test and post-test were used to reveal the quantitative data. The results show that integrating mobile phones in a writing class is effective in increasing the quality of elementary students’ short story writing. Additionally, they perceived that integrating mobile phones in writing classes can change the classroom atmosphere to become more focussed and respectful. Pages 698 to 715

The Effect of Human Capital on Business Performance on Distro and Boutique SMEs in Medan City

Yeni Absaha*, Yasmin Chairunisa Muchtarb, Inneke Qamariahc, a,b,cDepartment of Management Sciences, Faculty of Economics, Email: a*absah_usu@yahoo.com

SME business owners in general still tend to utilise a traditional view in implementing their business. Thus, in generating products the applied technology is still low. If entrepreneurs are following the latest development, which focuses on maximising the management of intellectual capital, then the existing entrepreneurs in Indonesia will be able to compete by utilising the competitive advantage gained through innovation and creativity generated by the intellectual capital owned by the entrepreneurs. Distro (distribution store) is a type of store in Indonesia that sells clothing and accessories which are entrusted by the clothing manufacturer or self-produced. A boutique is the result of personal production of the owner and the purchase of clothes from the manufacturer/clothing distributor of a clothing company. The aim of this research is to analyse the effect of human capital on business performance on distro and boutique SMEs in Medan City. The result shows that human capital has a positive and significant effect on the business performance of distro and boutique SMEs in Medan. Furthermore, human capital contributed 78.9% in explaining business performance. Meanwhile, the remaining 21.1% is explained by other variables. Pages 716 to 727

The Effect of Incentives and Leadership on Employees' Motivation and Performance at the Indonesian Footwear Industry Development Centre

Mahmudah Enny Widyaningruma, aDepartment of Economics, Faculty of Management, Universitas Bhayangkara Surabaya, Indonesia, Email: aennymahmudah@yahoo.co.id

This research aims to study the effect of incentives and leadership on employees' motivation and performance at the Indonesian footwear industry development centre. The sampling was done using saturation sampling, in which all existing populations were sampled, with 35 employees as the population. Path analysis and hypothesis testing was done using the t test. The results indicate that incentives, leadership, and motivation have a positive and significant effect on employees’ performance; incentives and leadership have a positive and significant effect on employees’ motivation; and through motivation, leadership and incentives have a positive effect on employees’ performance. Motivation plays a major role in employees because the higher the incentives given to employees and leaders, the more their performance will also increase. This study showed that each variable has a link, the independent variable (incentive and leadership) and the dependent variable that is performance and motivation influence each other. The analysis approach used is path analysis, confirmed by path regression. Pages 728 to 738

Defect Guarantee in Online Shopping Through Social Media

Rouaa Ali Atiyaha, Zynab Hadi Hamiedb, aMiddle Technical University/Technical College of Management, bUniversity of Baghdad /College of Administration and Economics

The subject of online shopping through social media is of interest in Iraq, especially after the relative change of view of the Iraqi Street Market in the lack of reassurance towards the product either by the state or the citizen. Although there is an intention to agree between the producer and the consumer, there may be defects in the product when delivery implementation reflects different views on the content of the rights enjoyed by the investor and its obligations. Therefore, investors seek to obtain guarantees in accordance with the legislation issued by the country and the provisions contained in the provisions of the dispute settlement between the parties, despite the multiple means that can be used by the parties in the resulting electronic sales contracts. The judiciary has the natural and inherent jurisdiction to settle disputes when the consumer resorts to the judiciary to enable his rights concerning the defective product. Pages 739 to 754

The Impact of Applying the International Accounting Standards (IFRS / IAS) to the Appropriateness of Financial Reports on Investors' Decisions

Khadija Jomaa Mutera, aDepartment of Accounting. College of Administration and Economic. AL-Mustansiriyah  University. Baghdad-Iraq, Email: akhdija_j_m79@uomustansiriyah.edu.iq  

The primary task of  financial reporting is represented by the process of communicating the accounting information to interested parties, where those parties have changing and increasing needs for that information. That is, the financial reporting process must include the provision of  financial information that must be reliable and appropriate, as well as revealing the appropriate timing and achievement of the quality of financial reporting when the financial information matches with the needs of current and prospective investors, for the financial information should assist them in their decisions regarding whether to invest in that country or not. The adoption of the international financial reporting standards and international accounting Standards (IAS / IFRS) is the result of an international accounting consensus that allows the provision of reliable and internationally comparable financial information, to assist investors in making decisions in the international financial markets. These standards have been adopted in many countries of the world, to make accounting and financial information internationally comparable. Therefore, the research aims to indicate the impact of the application of international accounting standards on investors' decisions. Pages 755 to 775

Complexity of the European Union System and its Adaptation Abilities

Anna Wierzchowskaa, aUniversity of Economics and Human Sciences in Warsaw, Poland, Email: aa.wierzchowska@vizja.pl

The European Union, as a complex political system, is a space where processes resulting from multifaceted and contradictory forces emerge. As a result, building the system's adaptability and stabilisation (pro-integration) capacity requires specific steps and actions. Operating within the EU consists in navigating through contradictory, often mutually exclusive activities whose nature reflects the nature of being a member of a supranational organisation. As a result, building a stable structure seems unattainable, and instead, a structure that is exposed to permanent crises and lack of sustainable growth is created.  The aim of the current study is to look at the dynamics of integration processes through the lens of destabilising (crises) and modernising factors, which allow the system to return to the state of relative functional balance. Pages 776 to 797

Analysis of Satisfaction and Customer Loyalty: A Study on Low Cost Green Cars (LCGCs) in Indonesia

Wibisonoa*, Surachmanb, Ainur Rofiqc, Sunaryod, a,b,c,dFaculty of Economics and Business, Brawijaya University, Malang - Indonesia, Email: a*wibisono1705@yahoo.com

This study aims to analyse the variables that influence customer satisfaction on fuel efficient and affordable price cars, also known as the Low Cost Green Car (LCGC) in Indonesia’s national car industry. This study is also to investigate the relationship between customer loyalty and satisfaction. The variables arise to affect satisfaction based on the consumers’ survey in Indonesia. These variables are the quality of the product, service quality, and perceived value. The concept of Indonesia’s national car industry is the LCGC, which is when the manufactured local content level used is above 80 per cent. There are few empirical studies which examine the relationship between the quality of the product, service quality, perceived value to satisfaction, and the correlation between satisfaction and customer loyalty in Indonesia’s national automotive industry. This study attempts to fill this gap in the literature, and to propose an integrated research model about the national car industry in Indonesia. The study used 375 respondents with the Structural Equation Modelling-Partial Least Square method, and the Warp-PLS 6.0 approach, to deliver the results that the quality of the product, service quality, and perceived value were empirically proven to significantly influence satisfaction. Furthermore, satisfaction significantly influences loyalty. This study contributes that in achieving customer loyalty in Indonesia’s national car industry, customer satisfaction has to be maintained. In addition, to assure customer satisfaction, Indonesia’s national car industry should improve the quality of the product, service quality, and perceived value. In this case, Indonesia is able to be independent in the competition of the four-wheeled vehicle industry. Future studies should focus on brand trust and price perception to measure the influence of customer satisfaction and customer loyalty. Pages 798 to 823

The Effect of Watching Sports TV Programs on Developing a Sports Culture: A study on Preparatory School Students in the Hamza Education Directorate

Abdulkadhum Mohammed Sweeda, Flayyih Jebur Kareemb, a,bGeneral Directorate of Education at Diwaniyah, Ministry of Education, Republic of Iraq, Email: aabdulkadhum@yahoo.com, bjason.abdullah1980@gmail.com

The research aims to determine the effect of watching sports television (TV) programs upon the development of a sports culture. This study is applied to preparatory school students in the Hamza Education Directorate since students at this stage are considered a segment of society and who have interests in sports. The study includes descriptive and analytical studies. The study population consisted of all preparatory stage students in the education of Hamza, and the three grades in its various branches. The population totalled 2,020 students who were distributed to eight preparatory schools, including four schools for boys and four schools for girls. The researchers used the random, proportional stratified sample from the preparatory stage students in the Hamza Education Directorate, and at the rate of 10 per cent of the research community. Thus, the sample was 202 male and female students distributed according to the classroom. A questionnaire consisting of several axes and questions was prepared, and the statistical program SPSS was used to empty data and extract results, frequencies, percentages, and correlation. Moreover, it was proven that the hypothesis, that there are no statistically significant differences in the rate of watching sports TV programs, is attributable to the gender variable. Furthermore, the incorrectness of the hypothesis, that there are no statistically significant differences in the rate of watching sports TV programs, for the variable of classrooms. Pages 824 to 843

Creative Economy: Adopting Local Wisdom on Small Enterprises in Denpasar City, Bali, Indonesia

Agung Parameswaraa, A.A I N Marhaenib*, Made Heny Urmila Dewic, aFaculty Economic and Business, Warmadewa University, Bali, Indonesia, b,cFaculty of Economics and Business, Udayana University, Bali, Indonesia, Email: aagungparameswara@warmadewa.ac.idb*marhaeni_agung@unud.ac.idchenyurmila@unud.ac.id

The study focuses on creative small enterprises (SEs) based on local wisdom in the city of Denpasar, Bali, Indonesia. Based on local wisdom, initiative was taken to implement the local economic power in Denpasar, as a smart creative city. This research is conducted with the aim to examine the effect of technology, entrepreneurial orientation, wages, quality of human resources, and productivity towards the absorption of labour in creative small enterprises (SEs) based on local wisdom in Denpasar City, Bali. It also examines the indirect effect of technology, entrepreneurial orientation, wages, and quality of human resources to absorption of labour through productivity. This study examines 158 samples of creative small enterprises (SEs) based on local wisdom. The determination of this amount is based on criteria in which the population belongs to one of the sub-sectors of the creative economy, as well as the products produced by the entrepreneurs have a local wisdom content. To answer the research problem and examine the research hypothesis, the researchers used Structural Equation Modeling (SEM) analysis. The results of this study conclude positive and significant effect on the absorption of labour in small creative industries based on local wisdom in Denpasar City with its determinants. There are significant indirect effects of the determinant variables through productivity on labour absorption in creative small enterprises (SEs). The interpretation of the cultural values contained is expected to be carried out by the entrepreneur as a development strategy, and the strength of creative industries based on local wisdom. Pages 860 to 878

Implementation of Learning with a Pre-Lecture Quiz to Train Students’ Creative Thinking Skills

Ratu Betta Rudibyania, aFaculty of Education and Teacher Training, Universitas Lampung, Jl. Prof. Dr. Soemantri Brojonegoro No. 1, Lampung, Indonesia, Email: aratu.betta.r@gmail.com

This study aims to describe the implementation of learning strategies by using the Pre-Lecture Quiz, activities and creative thinking skills of students in the Acid-Base Titration material. The research method used is quasi-experimental with a non-equivalent pretest-posttest control group design. The sample selection was done by cluster random sampling, obtained in class XI IPA 3 as the experimental class and XI IPA 6 as the control class. The results obtained an average percentage of learning feasibility with a pre-lecture quiz of 93% had the criteria of "very high", the average percentage of student learning activities was 85% with criteria "very high" and the average percentage of students' creative thinking activities was 81 % with the criteria of "very high". The conclusion of this study shows that the learning through a pre –lecture quiz is significant for students’ to gain  creative thinking skills with the material of acid-base titration. Pages 879 to 893

The Expected Role of Sovereign Wealth Funds in Achieving Sustainable Development in Iraq

Awatif challoob Mohsina, Sadeq Tuamab, Hayder Abdulmunem Azeezc, a,bCollege of Administration and Economics, Department Banking and Financial Sciences , Al-Mustansiriya university, cFinancial office, Ministry of Higher Education, Email: aAmayah.2002@yahoo.combstfcb2010@uomustansiriyah.edu.iqcRygento@gmail.com

The establishment of a sovereign wealth fund by allocating a portion of oil revenues and investments is greatly important in maximising the economic benefit of income and diversifying non-oil investments to achieve sustainable development. This will examine the sovereign wealth fund model and analyse how it is compatible with the requirements and needs of the Iraqi economy in the hope that this fund will be a solution to Iraq’s excessive dependence on one commodity and the issues of diversification and the absence of an effective and efficient economic policy. Pages 894 to 915

Artificial Intelligence Development and Challenges (Arabic Language as a Model)

Mohammed MuzaaL Khalatia, Tahseen Ali Hussein Al-Romanyb, aWasit University-College of Humanities Arabic Language department, bWasit University –College of Arts –Translation Department, Email: ammiziel@uowasit.edu.iqbtalkubachi@uowasit.edu.iq

This paper aims to discuss the development and challenges of Artificial Intelligence using the Arabic language. Artificial Intelligence refers to the computer ability to process data and reach the results that are similar to human thinking, learning and decision making. Also, this paper highlights that the Arabic content in the online internet is only 1%, while the number of Arabic speakers is 5%.This is high difference rate is due to many reasons such as: late awareness of the need of MT and the lack of experts and scholars in the field of Arabic language. The goal of Artificial intelligence is to develop systems that are able to deal with complicated problems that are similar to human operations. In this paper, we cited some previous studies and workshops to indicate the challenges and development of Artificial Intelligence using the Arabic language, as well as the role of NLP, which is a branch of Artificial Intelligence that analyses human language using computers. This paper concludes with some important recommendations to improve Artificial Intelligence and use. Pages 916 to 926

Developing an Active Tool in GIS for Population Projection: Ninevah Governorate and USA Population Data as a Model

Omar Abdullah Ismaeela, aGeography Department, College of Education for Humanities, University of Mosul, Iraq, Email: aomar.a.ismaeel@uomosul.edu.iq

This research aimed to develop a population projection tool in ArcGIS Desktop10.x which is very popular GIS software. The tool is based on the geometric mean equation, and it was developed by deconstructing a set of tools available in the Data Management Tools application of ArcGIS Desktop10.x, then reconstructing them in a special environment known as the Model Builder. The idea is based on the premise that the aim can be achieved by developing an easy-to-use tool that works with high speed and accuracy, utilising the automating calculation of population projection in the feature linked Attribute table. The research succeeded in developing a population projection tool and testing it on the population projection data for Nineveh Governorate, Iraq and the United States of America. Pages 927 to 943

The Impact of Social Auditing on the Responsibility of the External Auditor

Mohammed Oleiwi kanoa  Al chlaihawia, Hussein Hoshan Jarullahb, Alaa Saleh Abdallahc, aDepartment of Accounting , college of Economics & Administration , university of AL Qadisiyah , Iraq, b,cGeneral Directorate for Education of Thi - Qar, Email: amohammedali300058@gmail.combhussenalkezy@gmail.com,  cmcomalaa59@gmail.com    

The aim of the present research is to define the concept of social auditing, to identify the principles, procedures, and indicators that underpin social auditing, and to shed light on legislation and laws that provide for social areas and the external auditor's responsibility towards them. The researchers relied on a descriptive approach and data analysis in order to determine the impact of the external auditor on social auditing. This type of audit added more work to the external auditor, which impacted his work. The researchers reached a set of results. The most important of which is the need to disclose social performance and establish the foundations necessary to measure the effectiveness of social programs and the social performance of business units, as well as the need to include financial reports regarding the results of social performance. This is necessary to identify the extent of their social contribution and the size of their association with the surrounding environment. The most important recommendations of the research were the need to disclose social performance and lay the foundations necessary to measure the effectiveness of social programs and the social performance of business units. It also disclosed the need for financial reports, including the social performance results of the units, to determine the extent of their social contribution and the extent of their connection to the surrounding environment. Pages 944 to 964

The Role of Talk Show TV Presenters in Enriching the Debate on Political Crises

Hussein Dubai Hassana, M.D. Layla Ali jumaahb, aCollege of Media - University of Baghdad, bImam Al-Kadhim College for Islamic Sciences (University), Email: adrhussaindobay@comc.uobaghdad.edu.iqbLayla70luje@gmail.com 

The role of the talk show hosts depends mainly on the style of conversation, intending to enrich the discussion on political crises and building information according to the opinions raised on the nature of those crises. Talk show hosts develop a set of considerations to enrich the discussion, the most important of which is to approach the audience and gain their emotional support. This is part of persuasion strategies to complement the opinions expressed and enrich the debate on political crises. Talk show hosts rely on moving the imagination of viewers, as one of the narrative methods to enrich the debate on political crises to return them to previous political crises. The talk show hosts rely on a set of stimuli, the most important of which is the singular autonomy associated with the political crisis, as they rely on "launching nomenclature" to enrich the discussion and reduce the knowledge gap about these crises. The hosts of talk shows rely on the social framing of political crises in a manner of collective harmony in controlling the verbal methods accompanying the processes of enriching the debate on political crises, as "social framing" contributes to exchanging opinions and citing customs and traditions in managing the themes of discussion. Pages 965 to 973

A Socio-Cultural Analysis of Superstitions and Other Powerful Institutions in Iraqi Arabic

Hazim Hakkush Al-Dilaimya, Marwah Firas Abdullah Al-Raweb, Mohand Hazim Hakkoshc, a,b,cDepartment of English, Al-Maarif University College, Anbar-Iraq,

The notion of superstitions, myths and other supernatural powers has been extensively viewed and interpreted in terms of cognitive and socio-cultural deficits. This study is about illusions and beliefs as a socio-cultural phenomenon. It attempts to find out the relationship between superstitions and the surrounding environment. A questionnaire was used to describe the participants’ personal background and superstitious beliefs. Data are collected from thirty undergraduate students of Al- Maarif University College, Iraq, (15 males and 15 females) and thirty Academics (15 males and 15 females). The conclusion reveals that the use of superstitions is used by people regardless of their educational, social or religious backgrounds. Pages 974 to 989

Searching for Home from the Land of Exile: The Trio of War, Exile and Memory in Nada Awar Jarrar’s Somewhere Home

Ahmed Sa'ad Aziza, Ali Abdullah Saaed Alfuadyb, Suhaib Majeed Kadhemc, a,b,cDepartment of English/College of Arts/ University of Al-Qadisiyah /Iraq, Email: aAhmed.aziz@qu.edu.iqbali.alfuady@qu.edu.iqcSuhaib@qu.edu.iq

In today’s world, the conception of home is problematic in the sense that it becomes fluid and always in flux. Since no one today is purely one thing, there is a commitment in many diasporic writings to move beyond the simplistic or single meaning of home towards a transnational home.  Nada Awar Jarrar’s Somewhere, Home (2002) is a case in point. The novel presents the life journeys of three different women and the impact of war on their lives, which brings them to a point where they are compelled to find home away from home. At the heart of Jarrar’s novel, there is an emphasis on the exilic experience from home and family due to the catastrophic consequences of war. In this regard, war appears as a persistent theme throughout the novel. The unifying thread between war, home, and exile is vividly seen through the motif of a village house in the hills above Beirut, which indeed provides an unattainable symbol of home to characters in the novel. Somewhere, Home meticulously comprises three parts, each one deals with a completely different set of characters. The  effect of the Lebanese civil war drove many people away from their homes in search of a more peaceful place to reside in, but being away from their homeland, many of them hoped to see the war come to an end and return in search of the peace that they once lived in. The novel examined here portrays a common sense of belonging and homesickness that many people belonging to countries affected by war may share. The loneliness of exile and the misery of the war worsen the plight of the Lebanese immigrants and here Jarrar tries to depict the feeling of dispersal and uprootedness in her masterpiece Somewhere, Home. The novel tends to shed light upon the sufferings of those in exile. The novel particularly focuses on and portrays the effects of the civil war in Lebanon and the pains of exile in the lives of Lebanese women. Pages 990 to 1002

The Scenario of Applying Techniques of Strategic Management Accounting at Manufacturing and Processing Enterprises in Hanoi, Vietnam

Thi Hanh Duyen Nguyena, Thi Xuan Hong Nguyenb*, Thi Kim Huong Nguyenc, Duc Tai Dod, aFaculty of Economics, Vinh University, Vietnam, b,cThe faculty of Accounting and Auditing, Hanoi University of Industry, dFacuty of Accounting, University of Labor and Social Affairs, Vietnam, Email: aduyenktdhv@gmail.com,  b*nguyenthixuanhong@haui.edu.vn,  cNguyenthikimhuong@haui.edu.vn,  dtaiketoanquocte@gmail.com

This paper investigated the level of technique of strategic management accounting and its application in manufacturing and processing enterprises in Hanoi, Vietnam. Both qualitative and quantitative research methods were used. The qualitative research was conducted with 12 Directors and Chief Accountants in manufacturing and processing enterprises in Hanoi. The quantitative research was conducted by sending questionnaires to 100 manufacturing and processing enterprises. The descriptive analysis, Cronbach's Alpha, Independent T-test, and ANOVA were utilised for evaluating and measuring the situation of applying the techniques of strategic management accounting at manufacturing and processing enterprises in Hanoi. The results show that the situation of applying techniques of strategic management accounting achieved an average of 3.102 or higher; and that 100 per cent of manufacturing and processing enterprises in Hanoi have been applying techniques of strategic management accounting. The research provides an overview of the reality, and effects of strategic management accounting (SMA) on enterprises, helping enterprises understand strategic management accounting and the ways to use it effectively in the future. Pages 1003 to 1023

Causation as Perceived by Iraqi EFL University Undergraduates

Muayad Mingher Al-Shemmerya, Hisham Adnan AlMumarb, Ali Chyad Abidc, aCollege of Engineering/ University of Babylon/ Iraq, bDepartment of Regional Planning/ College of Physical Planning University of Kufa/ An Najaf City/ Iraq, cAd Diwaniyah General Educational Directorate/ Ad Diwaniyah Fine Arts Institute/ Iraq, Email: aalshemmery_m@yahoo.combhushama.jasim@uokufa.edu.iqcalichyadabid@gmail.com

This paper looks over the functions of causative verbs as an expression of causation in both writing and speech. Its aim is to present the characteristics of these verbs, and find out the extent to which they can be used by Iraqi university students in marking the causes of the students' errors and their sources. Hypothetically, most of these students cannot avoid vagueness in using them and may be unable to differentiate them from other types of verbs. To address these concerns, a questionnaire was issued to a sample of 50 fourth-year students at the Department of English, College of Basic Education, University of Babylon. Collecting and analysing the subjects’ performance may explain the factual difficulty the students face in utilising them. This outcome emerges from the general assessment of the students' responses. Pages 1024 to 1042

An Entrepreneurship Module Based on Successful Entrepreneur Character to Promote Students’ Entrepreneurial Attitudes

Wahidmurnia, Muhamad Amin Nurb, Luthfiya Fathi Pusposaric, Ria Norfika Yuliandarid, a,b,c,dFaculty of Tarbiyah and Teaching Training, Universitas Islam Negeri Maulana Malik Ibrahim Malang, Malang 65144, Indonesia, Email: awahidmurni@pips.uin-malang.ac.id,  baminnur@pai.uin-malang.ac.id,  cluthfiya@pips.uin-malang.ac.id,  dfikachu_math@pgmi.uin-malang.ac.id

This research is aimed at producing an entrepreneurship module with the integration of successful entrepreneur character and science, which is feasible for the promotion of students’ entrepreneurial attitudes. The subjects of this research were the students of a Social Science Education Study Program. To develop the module, the researchers went through five of the ten stages in Borg and Gall’s research and development method. The module feasibility analysis was conducted through expert validation and empirically through a questionnaire survey to elicit students’ responses. A t-test was then carried out on the results of the measurement by a questionnaire on the entrepreneurial attitude before and after the learning activities. As indicated by the research results, the module produced was declared as feasible under the predicate excellent according to the validators and, on average, the students. Based on the t-test results, there was a significant improvement in the students’ entrepreneurial attitudes. Pages 1043 to 1059

Employing Objective Programming in the Banking Field (National Bank) as a Model

Muna shaker Salmana, Ruqayah Yasir Abdulameerb, Hebac, aMiddle Technical University  Computer Systems Techniques   AL-Suwaira Technical Institute, bImam Al_Kadhum College, cNorthern technical university, Email: aMuna.Shaker@mtu.edu.iq,  brukaya.yasser@alkadhum-col.edu.iq,  chebaloqmanmaster@gmail.com

The study, titled employing objective programming in the banking field (Ahli Bank), aimed at introducing modern quantitative methods in banking and applying modern technical mathematical models in an easy and simple way to enable decision makers and analysts to have full knowledge in all aspects. One of the objectives of the research is to know the extent of achieving the objective programming of the optimal solutions and strategies in the management of the bank. A model was built for this objective programming and included 12 decision variables and 17 constraints, in addition to the objectives of maximising return and the secondly, to reduce investment risk. Using the program In QSB, it was concluded that the use of objective programming technique in planning yields better results. Pages 1060 to 1072

The Effect of Facebook and Online Newspapers on the Tourism Sector

Muhammad Akbara, Dwia Aries Tina Pulubuhub, Seniwatic*, aCommunication Department, Social and Political Sciences Faculty, Hasanuddin University,  Indonesia, bSociology Department, Social and Political Sciences Faculty Hasanuddin University, Indonesia, cInternational Relations Department, Social and Political Sciences Faculty Hasanuddin University, Email: c*seniwatiunhas2016@gmail.com

This research focuses on the role of Facebook and online newspapers in improving the tourism industry. Researchers can explore the marketing effectiveness of tourist areas on the internet through these two online social mediums. This study aims to identify the role of online social media, especially Facebook and online newspapers in promoting Indonesian tourism. The methods used in the study are observation, FGD and interviews. Tourists can carry out interactive dialogues about tourist destinations. Facebook and online newspapers promote interesting content through video, audio, images and text. The results of this study indicate the success of social media in developing the tourism industry in Bone Regency as there has been an increase in the number of domestic tourists visiting. Tourists are interested in visiting Bone Regency because they see promotions carried out on social media. Social media offers an appropriate and fast way to participate in supporting the tourism industry through an online system. Bone Regency has many tourist attractions that are unique to visit. This research concludes that the role of the government in promoting these tourist attractions is very important. This policy can introduce these tourist attractions widely to the public. Pages 1073 to 1083

The Impact of Crowding Out of the Government Sector on Private Investment: A Case of Iraq

Fahad Mghemish Huzayrana, aUniversity of Warith Al_Anbiyaa, Faculty of Administration and Economics, Karbala, Iraq, Email:  afahad.alshammary@uowa.edu.iq

The Iraqi economy has been suffering from financial pressure since 1991. This pressure comes from an increase in government expenditure. This increase in government expenditure has had many effects on some economic variables, most importantly private investment. By examining the extent to which the public sector is competing with the private sector for the financial resources available for lending, the government expenditure showed no significant impact on the private sector but was complementary to it, and has a positive correlation with other indicators in terms of interest rates and government debt. Whereas GDP is inversely linked to government spending, and therefore government spending does not overwhelm the private sector over financial resource. The results also indicate that there is no competition for resources in the Iraqi economy due to the weakness of the private sector and Iraq’s reliance on oil revenues to finance its expenditures as well as the lack of dependence on the financial market to finance its expenditures which reduces competition in the private sector. Pages 1084 to 1096

Social Wellbeing of the Fishing Community in Coastal Areas

Haslinda B. Anriania, aFISIP Universitas Tadulako Palu, Jl. Soekarno Hatta No.KM. 9, Tondo, Mantikulore, Kota Palu, Sulawesi Tengah 94148, IndonesiaAnriani, Email: aanrianihaslinda@gmail.com

This study aims to reveal the working relationship between local and migrant fishermen. This study was conducted in the fishing community of Lere Village of Palu City, Indonesia. The informants of this study were ten people includinglocal fishermen and migrant fishermen. The data wascollected using questionnaires, interviews, observation and literature review. Then, the data obtained wasanalysed using three-flow techniques, namely categorisation, reduction and conclusion. The results showed that the local fishermen were generally from the Kaili ethnic group, while the migrant fishermen were from variousethnic groups, namely Bugis, Makassar, Mandar and Gorontalo. Before there was cooperation between fishers, local fishermen were generally at alower level of welfare than migrant fishers. This is seen economically inhousing quality, vehicle ownership, family education levels and socio-religious status. After the cooperation, the welfare level of local fishermen began to improve. The cooperation concerns migrant fishermen involving local fishermen residents in fishery sharing.. This study concludes that an increase in the standard of living of fishing communities can occur if the rules for sharing take place and are voluntarily accepted by all parties concerned. Pages 1097 to 1110

Entrepreneur Characteristics, Creative Economy and Sustainability of MSMEs: Lesson from Indonesia

Radia Hafida*, Wahjoedib, Sri Umi Mintarti Widjajac, Hari Wahyonod, aDoctoral Program in Economic Education Universitas Negeri Malang/ Lecturer at Universitas Negeri Gorontalo, b,c,dFaculty of Economics, Universitas Negeri Malang, Email: a*radiahafid@ung.ac.id

This study examined the effect of the entrepreneur characteristics and creative economy on the dynamics of development and its impact on MSMEs sustainability. This paper applied a quantitative study using path analysis. The study engaged approximately 300 participants following accidental sampling, but only had about 258 respondents, which were used for further analysis. The findings showed that entrepreneur characteristics, development dynamics and creative economy positively affect MSMEs sustainability. In addition, entrepreneur characteristics and creative economy have an impact on development dynamics. Also, entrepreneur characteristics have a relationship with the creative economy entrepreneurship. Indirectly, entrepreneur characteristics, through development dynamics, have an insignificant impact on MSMEs sustainability. Indeed, the creative economy through development dynamics insignificantly affects MSMEs sustainability in Indonesia. Lastly, entrepreneur characteristics positively influence MSMEs sustainability through the creative economy. Pages 1111 to 1123

Deposit Insurance System and Its Role in Enhancing Public Confidence in the Banking Sector in Order to Achieve Economic Development: An Iraq Case Study

Al-Shimari, Kamal K.Jawada, Jihad Faisal Jihadb, a,bUniversity of Kerbala/ College of Administration and Economics / Financial and Banking Sciences Department, Email: aKamal.k@uokerbala.edu.iq,  bjihad.f@uokerbala.edu.iq

The main objectives of the Deposit Insurance System are to compensate depositors in the event of banks failing to fulfil their obligations. This mechanism is an important means to gain public confidence in the banking system and achieve financial and banking stability, which is one of the most important elements of economic development, especially in developing countries. The research deals with the mechanism of deposit guarantee institutions in Iraq and its role in reaching the public's trust in order to mobilise deposits and provide the necessary capital for economic development. In order to reach the goal of the research, a sample of Iraqi banks were covered. The research has concluded that the public's confidence in the banking sector is very sensitive towards deposit guarantee institutions. The more efficient and effective the deposit guarantee institutions are, the greater the public's confidence in the banking sector and achieving financial and banking stability, which is an essential pillar of economic development. Pages 1124 to 1145

Embedding Entrepreneurial Competence in Higher    Education Institutes: An Entrepreneurship Mind-Set Value

Dorojatun Prihandonoa*, Andhi Wijayantob, Corry Yohanac, a,bDepartment of Management, Faculty of Economics, Universitas Negeri Semarang, Indonesia, cDepartment of Management Faculty of Economics, Universitas Negeri Jakarta, Indonesia, Email: a*dprihandono@mail.unnes.ac.id

Job seeking competition in today’s disruption era is increasing rapidly. Higher Education Institutes (HEI) need to prepare their graduates to be able to compete in this era. The focus of entrepreneurship in theory is to develop and flourish business throughout invention and exploitation of good and services. This study acts as basic guidance for HEI senior management and their staff in its managerial structure as a reference and based on developing a framework to create an improved curriculum, so that students can meet employment requirements. This study applies content analysis to understanding curriculum compatibility by adapting entrepreneurship competence dimensions in a management undergraduate study program. The result reveals that in the existing curriculum the expected learning outcomes (ELO) still have incompatibility with the second and third entrepreneurship competences; the ‘resources’ and ‘into action’. This result will lead to a framework for curriculum adjustment in order to enhance students’ employability towards the 4.0 industry. There are gaps in the existing ELO that can be identified using the entrepreneurship competences and which need to be resolved. The current curriculum in the Department of Management needs to be addressed. Entrepreneurship competences need to be embedded in individuals, especially students in Indonesian HEIs. The entrepreneurial competence, which is embedded in the student, will enable improving their skills when they enter the real world. This research also contributes in enhancing HEIs’ students’ entrepreneurial competence, by providing a framework to modify the current curriculum. Pages 1146 to 1161

The New Paradigm of the Risk-Based Internal Audit: Is it Effective or Not?

Abdillah Arif Nasutiona*, Erlinab, Rujimanc, Chandra Situmeangd,a,b,cUniversitas Sumatera Utara, dUniversitas Negeri Medan,Email: a*badinst@usu.ac.id,dchandrasitumeang@gmail.com

This research seeks to discover the influence of the role of the internal audit function and the commitment of top management and training towards the successful risk-based internal audit, and its implication to the implementation of risk management inthe Regency governments in the Sumatera Utara Province. The survey populate method is implemented to three Regency governments in Sumatera Utara. The data consisted of primary data, which was collected by questionnaire and secondary data, which supports this research. The hypothesis was tested using thepath analysis method. Based on the results, the following discoveries weremade: (1) there are no correlations between the role of the internal audit function, the commitment of top management, and training in the Regency governments in the Sumatera Utara Province; (2) simultaneously and partially, the role of the internal audit function, the commitment of top management, and training, influence towards the successful risk-based internal audit; and (3) the implications of both the simultaneous and partial role of the internal audit function, the commitment of top management, training, and the successful risk-based internal audit, influence the implementation of risk management. Pages 1162 to 1187

Combination Essential  Ginger Oil and Acupresure Relaxation Techniques to Cancer Patients Post Chemotherapy

Tintin Sukartinia*, Gustini Gustinib, Ilya Krisnanac

a,c Lecturer of Nursing, Faculty of Nursing, Universitas Airlangga, Mulyorejo Street, Campus C Unair, Surabaya, Indonesia, 60115, b Student of Nursing, Faculty of Nursing, Universitas Airlangga, Surabaya,  Indonesia, 60115,  


The intervention of the aroma of ginger essential oil and relaxation techniques of meridian PC6 acupressure could reduce nausea, vomiting,  increase comfort and decrease anorexia, but the research have not been found to prove effectiveness if these two interventions are combined. The purpose of the research was to explain the effect of the combinations of aroma of ginger essential oil and relaxation techniques of acupuncture meridian PC6 on nausea vomiting, comfort and anorexia. Quantitative with research design Quasy Experiment with pre-post test control group design (four groups pretest-postest). This research, the population of cancer patients  post chemotherapy  who  experienced nausea and vomiting. The sampling method used by non probability consecutive sampling, consisted of 30 respondents for each group according to inclusion criteria. The research variables were essential ginger oil aroma, relaxation technique acupressure meridian PC6, nausea vomiting, comfort, anorexia. The instruments used were nausea and vomiting questionnaire, anorexia questionnaire and shortened general comport questionmaire (GCQ)  and analyzed using MANOVA. There were a decrease in nausea and vomiting p=0,000, an increase in comfort p=0,000,a decrease in anorexia p=0,000 before and after the intervention of a combination of ginger essential oil and relaxation technique acupressure PC6 meridian. The combination of essential ginger aroma and relaxation techniques for acupressure meridian PC6 were one of the alternative interventions that was effective in reducing nausea and vomiting, increasing comfort, decreasing anorexia in cancer patients. Pages 1188 to 1201

Strategy-Aligned Channel Location Selection by a Multiple Criterion Decision-making Mechanism: A Perspective of Franchising System Assessment

Kuo-Yan Wang, Guangdong University of Petrochemical Technology, Maoming, Guangdong 525000, China, Email: philipwang1688@gmail.com

“Location, location, location”, is a common proverb in real estate, especially for small-scale food and beverage business owners. The existing literature on location choice tends to over-emphasise large-acreage positions or additional location selection, rather than strategically oriented channel expansion in the pre-initial stage of firm development. The present study therefore uses a multiple decision-making method (MCDM) to infer numerous implications from the ranking results. Although this case study focusses on a franchising system expansion project for a handmade beverage franchise in numerous markets, the method is widely applicable to location selection procedures in entrepreneurial contexts, thanks to reduced costs, simplicity of use, and arithmetic simplicity. Several research directions for subsequent study are offered. Pages 1202 to 1215

Understanding, Attitude, and the Role of Buddhists towards Forest and Land Fires in Central Kalimantan

Joko Santosoa*, Sulmin Gumirib, Nina Yuliantic, Maslianid, a,b,c,dDepartment of Environmental Sciences, Universitas Palangka Raya, Email: a*joko_santosa@Pasca.upr.ac.id

The issue of forest and land fires is fundamental in Central Kalimantan. This condition affects the understanding, attitude, and role of the community, including Buddhists. This study aims to determine how understanding, attitude, and the role of Buddhists, in terms of forest and land fires in Central Kalimantan, are constructed. To collect data, a survey was administered to forty-five Buddhists in three regions of Central Kalimantan, Indonesia. They were asked to complete the questionnaire. The results of the study concluded that Buddhists have a sufficient understanding of the problem of forest and land fires in Central Kalimantan. However, there is still a small number of communities that do not have understanding, attitude, and role, and there are also those whose understanding, attitude, and role are contrary to the expectations of forest fires and land management in the regions. Pages 1216 to 1233

Sustainable Forest Management: From Awiq-Awiq to a Global Perspective

Tuti Mutiaa, Sumarmib, Budjiantoc, Syamsul Bachrid, aDoctoral Student of Geography Education Department, Postgraduate Program, Universitas Negeri Malang (State University of Malang), b,c,dGeography Education Departement, Faculty of Social Sciences, Universitas Negeri Malang, East Java, Indonesia, Email: amutiatia92@yahoo.co.id,  bsumarmi.fis@um.ac.id,  cbudijanto.fis@um.ac.id,  dsyamsul.bachri.fis@um.ac.id

Awiq-awiq is a local term of customary law applied by Bayan indigenous people in West Nusa Tenggara, Indonesia. This custom regulates the relationship between a human and other humans, nature, and God. One of the awiq-awiq that rules the relationship of humans and nature is the rule of forest management among Bayan indigenous people, which is based on management sustainability. This study aimed to uncover the sustainable forest management practices, in accordance with awiq-awiq. This research used a qualitative method by identifying the condition of the Bayan indigenous people in managing forest that is based on awiq-awiq from a forest management sustainability perspective. The data collection was carried out through in-depth interview and documentation. There is five stages of data analysis: data reduction, categorisation, synthesis, focus of the research, and summary of the results. The research results showed that the management was in accordance with the aspects of sustainable forest management. The form of forest management using awiq-awiq can maintain forest preservation. Furthermore, it could contribute to sustainable forest management and can be adopted by the international world. Pages 1234 to 1249

A Resettlement Action Plan Design for Land Acquisition in Indonesia

Muhammad Akiba, H.S. Tisnantab, F.X. Sumarjac, Ade Arif Firmansyahd*, Thio Haikal Anugerahe, a,b,c,d,eUniversitas Lampung Indonesia, Email: d*ade.firmansyah@fh.unila.ac.id

This study aims to answer how can law design of the resettlement action plan, ensure the sustainability of affected parties who live on land acquired for public interest in Indonesia. By using a statutory and conceptual approach, the results of the study indicate that the law design of the resettlement action plan (RAP), that ensures the sustainability of affected parties on land acquired for public interest, can be done by accommodating a social impact assessment (SIA) model and a social impact management plan (SIMP) as the basis for RAP design. The eight indicators that can be derived from SIA and SIMP as a reference in preparing the RAP are: health; education; religion; water; agricultural; soil quality; sanitation; and livelihood opportunity. There are three stages, namely: the pre or RAP preparation stage, the RAP implementation stage and the RAP monitoring and evaluation stage. Pages 1250 to 1260

Possible Implications of the Relationship between Environmental Management Accounting Techniques and Sustainable Competitive Advantage

Khudair Majeed Allawia*, Sabah Hasan Mijbilb, Ahmed Mohammad Hamzahc,

aAl-Furat Al-Awsat Technical University- Technical Institute /Diwaniya, bMinistry of Higher Education and Scientific Research, Department of missions and cultural relations. cSummer University, College of Administration and Economics. Email: a*khud.dw@atu.edu.iq

This study aims to demonstrate the relationship and potential impact between environmental management accounting techniques and sustainable competitive advantage, and the effect of these technologies in rationalising cost and time, improving quality, enhancing sustainability, creativity and energy conservation, providing a safe and clean environment and reducing waste in the production process, to achieve a sustainable competitive advantage as well as to achieve the purpose of this study. A questionnaire was prepared and distributed to 350 account managers and production staff management of industrial companies in Iraq. The study concluded that environmental management accounting techniques play an important role in promoting the dimensions of sustainable competitive advantage within the organisation, which calls for these companies to adopt the application of environmental management accounting techniques in order to stay and continue in the competitive environment in a way that achieves sustainability for them. Pages 1261 to 1273

The Role of the Strategic Audit in Improving Industrial Companies' Performance: A Field Study of Companies Operating in Basra Province, Iraq

Abdulhussain Tofeeq Shiblea, Jalil Ibrahim Salihb, Nahla Ghalib Abdul Rahmac, aUniversity of Basra, Economic & Administration  College, Iraq, bSouthern Technical University, Technical College of Administration, Basra, Iraq, cSouthern Technical University, Technical Institute of Basra, Iraq, Email: aHusainshibli@yahoo.com,  bJaleel_kanan@yahoo.com,  cnahla.jalee@stu.edu.iq

The strategic audit is a system to identify the extent of implementing a company's strategies, its purposes, and how to reach its goals. It requires drawing a strategic plan and seeking to implement this plan in order to achieve the company's message and goals. This study aims to identify the concept of strategic auditing and its importance as an alternative, integrative, and comprehensive managerial system that reflects the company's strategic vision and assesses the extent of achieving its goals. Furthermore, it works on improving the various aspects of performance — organisational, economic, social, and environmental — in addition to highlighting the contribution of the strategic audit in the efficiency of controlling the performance in order to achieve the company's goals. To achieve the goals of the study, a pilot study was conducted where 130 questionnaires were distributed. One hundred and nineteen were valid for analysis with a response rate of 92.97 per cent, which is an acceptable level for generalising the results on the population of the study. The study population included a group of employees working in industrial companies operating in the Basra Province in Iraq. Among the important results revealed by the study, was that the strategic audit contributes in improving economic, organisational, social, and environmental performance of the company. Pages 1274 to 1296

The Mediating Role of Improvisation Behaviour on Proclivity for Entrepreneurial Self-Efficacy, Social Networking, and Women-Owned SME Business Success in Malaysia

Adibah Baria, Darwina Arshadb, a,bSchool of Business Management, College of Business Universiti Utara Malaysia, Email: aadibahbari@gmail.com,  bdarwina@uum.edu.my

There are several studies in entrepreneurship which investigate the determinants of entrepreneurial self-efficacy and social networking towards business performance. However, the research on improvisation, typically on these two factors, was found to be limited and remains unexplored. This research aimed at investigating the mediating role of improvisation behaviour in the development of women’s entrepreneurial business success. Based on the extant literature, improvisation is critical to the success of any business. Thus, this paper aims to expand the frontier of knowledge by examining the mediating role of improvisation behaviour on the connection between proclivity for entrepreneurial self-efficacy, social networking, and business success, particularly among women entrepreneurs in Malaysia. This is done through a comprehensive literature review and conceptual discussion. The findings of the study signify an indirect positive significant effect of improvisation behaviour on the relationship between the antecedent factors; entrepreneurial self-efficacy (ESE) and social networking towards women entrepreneurs’ business success in Malaysian SMEs. The study, however, discussed the theoretical and practical implication in the final analysis. Pages 1297 to 1314

Competency Assessment of Stakeholders with the Introduction of Foreign Experts in Chinese Universities

Ting Miaoa, Worawit Janchaib*, Anurak Panyanuwatc, Danaitun Pongpatcharatorntepd, aCollege of Arts, Media and Technology, Chiang Mai University, Thailand & North Minzu University, China, b,dCollege of Arts, Media and Technology, Chiang Mai University, Thailand, cInternational College and Digital Innovation, Chiang Mai University, Thailand, Email: b*worawit.jc@gmail.com

This research aims to analyse the gap between lecturers current and expected competencies, meanwhile analysing whether the important competencies have contributed to the effective outcomes for the project. Descriptive statistics, correlation and regression analysis are used as the analysis tools. The results declare that gaps are present between lecturers’ current and expected competencies throughout academic and routine job implementations. Besides, the correlation shows a significant positive relationship which occurs between competencies and the outcomes of the introduction of the project from the foreign high-level experts. The constructed regression analysis supported that the competencies that could predict the outcomes of the project are: teamwork competency, planning and administration competency, academic competency and coordination techniques as well as language competencies. The findings from this empirical study will be of benefit to universities to improve the competencies of their lecturers. Pages 1315 to 1331

Staff Errors in Translating Arabic Abstracts into English

Salah Mahdi Yousifa*, Sinan Ameer Yousifb, Rasha Tareq Awadc, aDepartment of Accounting/College of Administration and Economics, Mustansiriyah University, Iraq, b,cDepartment of English Language and Literature, College of Arts, Mustansiriyah University, Iraq, Email: a*Sssenglish89@uomustansiriyah.edu.iq

Most journals require the existence of an abstract in both languages, such as the source and the target one, since it represents the preface of the research. The starting point of any work seems to be the most difficult one since it paves the way for all the coming steps. Another difficulty arises with researchers who do not specialise in English when trying to translate their Arabic abstracts into English. Most of them use Google translation or send their abstracts to other people who specialise or have knowledge in English. A few of them try their own translation depending on their experience and knowledge. As a result, they may commit various types of errors in doing so. Due to this, these errors will be collected, classified, and explained. A random sample of 24 abstracts taken from different issues of the Journal of the College of Administration and Economics has been selected to be studied, statistically analysed, classified, and then explained, to determine the various types of errors committed. It has been concluded that most researchers with specialisations other than English, suffer greatly from the various types of errors which they commit under the effect of different reasons, including primarily those related to interlanguage and intralanguage interference. Pages 1332 to 1354

The Role of Community in Attaining Social Reintegration for Boys and Girls with Special Circumstances in Saudi Arabia

Norah Basheer Alotaibia, Ghanem Saad ALGhanemb, aAssistant Prof. of Social Planning Department in Social Service College in Princess Nourah bint Abdulrahman University, Riyadh, Kingdom of Saudi Arabia, bKing Fahd Medical city, Kingdom of Saudi Arabia

The main objective of the study is highlighting the role of community in reaching social reintegration for people with special circumstances. This study seeks to identify social, economic and cultural characteristics of people with special circumstances residing in social welfare homes in addition to the most prominent challenges that hamper their reintegration into the community, along with the potential consequences that take place when the community does not assume its role in reintegrating them. The study also recommends certain planning indicators to activate the role of community in achieving social reintegration of these people. This qualitative analytic study aims at approaching and analysing the role of community in bringing about social reintegration of people with special circumstances. This study relies upon social surveys by having samples that represent people with special circumstances (both girls and boys) living in sheltering institutions in the city of Riyadh. In this study interviews has been considered   for collecting data about people with special circumstances living in these shelters. The primary data of the study deals with social, economic and cultural attributes of people with special circumstances and the major challenges associated with the social reintegration and the potential outcomes that may emerge when the community does not play its role in reintegrating people with special circumstances.  The study sample is made up of 132 specimens from sheltering homes. This study has reached certain conclusions that can form a realistic and epistemological framework which may be used by decision-makers when dealing with the challenges related to the social reintegration of people with special circumstances. Among these challenges is the existence of negative stereotypes that discriminate against them, isolation, inadequate financial resources, feeling embarrassed when telling other people about their sheltering houses or when others visit them there. Among the consequences of not integrating them in the community is feeling happy when being away from sheltering houses, fearing their future and being concerned about the prospective role of the community and the lack of confidence when dealing with others. Pages 1355 to 1375

The Practical Reality of the Strategies of Administrative Creativity: An Analytical Survey in the Al Kufa Cement Factory

Muayad Al-Saidia*, Iman M. Jawadb, Afrah Al-Ghanmic, aMiddle Euphrates Technical University, Technical College of Management, Kufa. Iraq, b,cGeneral Directorate of Education of the Holy Governorate of Karbala, Email: a*inm.mua@atu.edu.iq

The purpose of the research is exploring knowledge of administrative creativity strategies (organisational development strategy, a strategy of functional specialisation, periodic strategy), in the Al-Kufa Cement Plant. Searches were carried out by selecting a sample of employees in middle,  lower and upper management , exploring their views through a questionnaire prepared for this purpose. Statistical software (SPSS) was used for data analysis. Results of this study indicated that the lab is not interested in activating the mechanisms of administrative creativity for all strategies, despite the availability of skilled workers, cadres and lab management support methods in traditional operations. Pages 1376 to 1393

The Relationship between Organisational Culture and Enterprise Resource Planning and its Reflection on the Accounting Information System

Khadija Jomaa Mutera, Alaa Mohammed Obaidb, Jenan Abd AL-Abbas Al Dulamyc, a,bDepartment of Accounting . College of Administration and Economic. AL-Mustansiriyah  University. Baghdad-Iraq, cAccounting Department.  Babylon Technical Institute AL-Furat  AL-Awsat Technical University. Kufa-Iraq, Email: akhdija_j_m79@uomustansiriyah.edu.iq,  balaamhamed@uomustansiriyah.edu.iq,  cjenan_ab@yahoo.com

The economic units face many challenges in the contemporary environment. This is represented by the technological development and information revolution that are accompanied by the rapid development of computer systems, competition increase, market changes, customer's requirements, and the need for accurate information. Thus, it becomes necessary to enter the world of information technology strongly and to use solutions of information technology because it plays an important role in the business environment. As a result of these challenges, the economic units have re-examined the structure of their technological processes to maintain their competitive advantage and to work better in a changing business environment. For the information systems to be considered as a corner stone of the economic unit's operations structure, it is necessary to pay attention to the design of information technology-based information systems, including the enterprise resource planning (ERP) system. This is a system of managing the economic unit business that combines all different components of the various software programs in order to operate, improve, and integrate all business processes within the economic unit. The ERP system is considered as one of the most prevalent information technology (IT) solutions in economic units, where the ERP system has been implemented worldwide to enhance business performance. Therefore, the culture of the organisation has a role in developing and bringing the information technology needed by the economic units in their work. This includes the ERP system, which can affect the accounting information system, where it achieves greater economy, effectiveness, and efficiency by reducing repetition and slowness in the performance of businesses. Pages 1394 to 1418

The Effect of Financial Reporting on Sustainability Accounting in Improving the Performance of Economic Units in the Iraqi Environment

Mays Mushtaq Abdulaaimaa, Ali Naser Thabetb, Ahmed Saad Jaric, a,b,cAccounting Department, College of administration and economics, Mustansiriyah University, Iraq, Email: aMacemushtaq@uomustansiriyah.edu.iqbAlialnoory88@uomustansiriahy.edu.iq,   cahmedsaadjar006@uomustansiriyah.edu.iq

This research aims to shed light on the concept and importance of sustainability accounting and address the deficiencies in the outputs of the accounting system represented by financial reports by including in these reports information about the social, environmental, and economic responsibilities of economic units and indicating the impact of financial reporting on them to improve the performance of those units. The research methodology was based on the questionnaire list, and the questionnaire was analysed by using the statistical program STATA V.15. The questionnaire was distributed to the research sample which was represented by the financial division of the Doura Refinery Oil Refining Company. The research reached a statistically significant correlation relationship, as well as a significant effect between financial reporting for sustainability accounting and improving the performance of economic units in the Iraqi environment. The research recommended the need for financial reporting to sustainability accounting in economic units through the preparation of separate reporting on financial reports represented by lists of the final financial report. This recommendation was provided because these reports are important in meeting the needs of internal and external stakeholders for information on the environmental, social, and economic performance of the company that represents the research sample. Pages 1419 to 1442

Effect of Information Technology Infrastructure on Competitive Advantages through Competitive Action in SMEs

Zeis Zultaqawaa, Mohammad Benny Alexandrib, Muhamad Rizalc, Nenden Kostinid, Obsatar Sinagae, a,b,c,d,eUniversitas Padjadjaran Bandung, Indonesia, Email: azeis17001@mail.unpad.ac.idbmohammad.benny@unpad.ac.idcmuhamad.rizal@unpad.ac.iddnenden.kostini@unpad.ac.ideobsatar.sinaga@unpad.ac.id

The purpose of this study is to find out and analyse the influence of information technology infrastructure, accessibility and mobility on competitive advantage through competitive action in the apparel industry. This paper is based on a quantitative approach using a population of the apparel industry in Bandung Regency, Indonesia. Samples are taken with random sampling techniques. The survey was conducted on 196 small and medium-sized businesses producing apparel. Data is processed using the Structural Equation Modelling-Partial Least Squares (SEM-PLS). The findings show that there is a significant effect of information technology infrastructure, accessibility and mobility on competitive advantage through competitive action. This research shows that information technology infrastructure, accessibility, mobility and competitive action can create competitive advantages in the clothing industry in Bandung Regency, Indonesia. Competitive action is a developing study from the strategic management literature based on a theory of entrepreneurial action and is the ability of companies to create activities to achieve competitive advantage by exploring and exploiting opportunities in carrying out business operations. Pages 1443 to 1463