The Effect of Competence, Work Experience, Professionalism and Auditor Independence on Audit Quality

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

The purpose of this study was to determine the relationship between competence, work experience, professionalism, auditor independence to audit quality in the public accountant firms in Indonesia, precisely in Surabaya, Sidoarjo, and Gresik. The research was being conducted by the questionnaire distribution model that applied to all the auditors who work in public accountant firms in Surabaya, Sidoarjo, and Gresik. The research population is all the auditors who are employed by public accountant firms in 43 places at Surabaya, one place at Sidoarjo, and one place at Gresik. The sample in this research is 49 auditors from 10 public accountant firms who are willing to complete the questionnaire in this research. Hypothesis testing was done using the Partial Least Square test using WarpPLS version 6.0 software. The result in this research found that auditors’ competence and professionalism has a relationship to the audit quality. In addition, work experience and auditor independence have no relationship to audit quality. Pages 1 to 21




Analysis of Factors Related to Taxpayer Compliance in Paying Property Taxes

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

This study aims to examine the relationship between awareness of taxpayers, tax sanctions, the quality of tax services, and taxpayer income to the taxpayer compliance in paying property tax in the city of Surabaya. The sample in this study were all taxpayers registered in Surabaya City in 2018, totalling 100 taxpayers who were taken by accidental sampling method. The results of the OLS regression analysis showed that the variable of taxpayer awareness and the quality of tax services has a positive relationship to taxpayer compliance. In contrast, the variable of tax sanctions and income sanctions does not have a relationship to taxpayer compliance in paying property taxes. This research can be a theoretical consideration for the Regional Government Financial and Tax Management Agency of the City of Surabaya in implementing service strategies to improve taxpayer compliance and can be an evaluation of issues relating to services to taxpayer compliance. Pages 22 to 41




Completeness Determinant of Regional Government Online Financial Reporting

Sabrina Amelia Jayantia, Sri Ningsihb*, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Email: b*sri.ningsih@feb.unair.ac.id

Complete disclosure of regional government financial reports can improve information related transparency as part of managing financial resources to provide public sector services. This study aims to examine the factors that relate to the completeness of regional government financial reporting that is available online. This study uses the population of all regional governments (districts and cities) in Indonesia in 2015 and 2016. The analysis technique used is OLS regression with SPSS 20. The results of this study indicate that population and fiscal pressure do not have a relationship to government financial report information areas that are revealed online. However, political competition, the ratio of independence, and the administrative age of regional governments are relevant, having a relationship to the level of transparency of regional government financial report information online. This research can be feedback to spur and develop internet facilities and official sites in the delivery of information related to e-government. Pages 42 to 60




The Relationship between Auditor Partner Tenure, Auditor Industry Specialisation, Firm Complexity and Audit Fee

Himma Achsani Arafatil Mawliaa, Iswajunib*, a,bDepartment of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Email: b*iswajuni@feb.unair.ac.id

This research aims to analyse the influence of audit partner tenure, auditor industry specialisation and company complexity to audit fees. This research uses the quantitative approach and secondary data to measure variables to be studied. This research data consists of financial reports and annual reports. The selection method of the sample is the purposive sampling method. The population in this research were non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2015 until 2017 with 544 observations being used as samples. This research was investigated using multiple linear regression analysis with SPSS 23 software. The result of the t-test with α = 0.05 indicates that auditor industry specialisation and company complexity has an impact on audit fees, while audit partner tenure has no impact on audit fees. Pages 61 to 73




The Effects of Employment Strain and Hope on Bliss of College Students: Moderated Mediation Effect of Intelligence-change Belief

Jin Won Kima, Hun Jo Jeonb, Chang Seek Leec*, a,bDoctoral Student, Dept. of Lifelong Education, Hanseo University, 31962, Korea, cProfessor, Dept. of Health, Counseling and Welfare, Hanseo University, 31962, Korea, Email: agulsem_fish@naver.com,  bversaty@korea.kr,  c*lee1246@hanmail.net

The purpose of this study was to examine the moderated mediation of intelligence-change belief on the mediating effect of hope in the relationship between employment strain and bliss of college students, and to provide new models and basic data for improving college students’ bliss. SPSS Statistics 25.0 and PROCESS macro for SPSS version 3.4 were used for descriptive statistical analysis, reliability analysis, correlation analysis and moderated mediation effect analysis. Firstly, as a result of analysing the correlation between variables, employment strain showed negative correlation with hope, intelligence-change belief and bliss. Hope, growth mind, and bliss showed positive correlation each other. Secondly, the conditional indirect effect of intelligence-change belief on the path of employment strain to bliss through hope was verified. In other words, intelligence-change belief moderated the path of employment strain to bliss through hope. This result suggests that interventions to lower employment strain should be conducted using the hope and intelligence-change belief. Pages 74 to 85




A Competency Model of Local Government Personnel for Elderly Care

Aittichord Chordkunpana, Sirirat  Choonhaklaib, a,bFaculty of Social Sciences and Humanities Mahidol University, 999 Phuttamonthon 4 Road, Salaya, Nakhon Pathom, 73170, Email address: aaittichord@gmail.com,  bsirirat.cho@mahidol.ac.th

This study aims to construct a competency model of local government personnel for elderly care. Employing mixed-methodology, this study conducts in-depth interviews, non-participant observation and questionnaires for data collection. Results show that a competency model of local government personnel for elderly care consists of knowledge, skill and attribute. Knowledge includes two components, namely: (1) knowledge in elderly care; and (2) knowledge related to organisation and management. Skill contains two elements, namely: (1) skill in working with other people and communities; and (2) skill in dealing with the problems efficiently. Attribute includes two components, namely: (1) commitment to excellent service; and (2) adherence to morality. Pages 86 to 101




Eradication of Terrorism Funding from a Corporation

Bambang Sugeng Rukmonoa, Pujiyonob*, aKejaksaan Agung Republik Indonesia, bFaculty of Law, Universitas Sebelas Maret, Indonesia, Email: b*pujifhuns@staff.uns.ac.id

The objective of this research is to determine how the implementation of freezing without delay principle effects the prevention and eradication of terrorism funding in Indonesia. The method of this research is normative, using literary research with qualitative analysis. The data consist of secondary data that was collected from regulations, journals, books, news and other sources. This researcher’s discussion is based on the premise that terrorism is an extraordinary crime, a crime of humanity and civilization, and also one of the serious threats to the sovereignty of every country. The rise of terrorism in the world is the background of tackling terrorism funding. United Nations Security Council through  their Resolution No. 1267 requires that the country is committed to the principle of freezing without delay the funds and other financial assets related to the financing of terrorism. The results show that terrorism funding is providing some financial support for terrorism to those who are supporting, planning or doing terrorism. Although the implementation of the freezing without delay principle applied in Indonesia is not easy, but Indonesia is committed to applying the international recommendation and standard to prevent transnational crime in Indonesia. Pages 102 to 112




Talent Management of Partai Keadilan Sejahtera (PKS) Stages of Regeneration Management

Budiadi Hasmana*, Riani Asri Laksmib, Wahyuni Salamahc, Suyono Jokod, Harsono Mugie, aDoctoral Program in Economic Sciences, Universitas Sebelas Maret, b,c,d,eUniversitas Sebelas Maret, Department of Management, Surakarta, Indonesia, Email: a*budiadi16hasman@gmail.com

The aim of this research is to analyse the stages of regeneration management that have been carried out by Partai Keadilan Sejahtera (PKS). This research is qualitative and the approach used in this study is descriptive phenomenology. The qualitative research instruments are researchers themselves with the help of other instruments, namely interview guidelines and observation. The data analysis technique used is the in going process. The research findings show that the stages of regeneration management that have been carried out by PKS based on the results of the analysis are as follows: (1) Identifying party ideology; (2) Establishing levels for the centre and support talent development; (3) Establishing criteria for target competency; (4) Creating a career path/cadre; (5) Managing the organisational support system; (6) Establishing the appropriate reward system; and (7) Program evaluation. This research only describes stages of regeneration management that have been carried out by PKS so the finding cannot be compared to other political parties especially political party that do not use a religion belief as the foundation. Pages 137 to 152




Strategic Decision Making of Corporate Social Responsibilities in Sharia Hospitality Sector

Suwardono Harjantoa*, Riani Asri Laksmib, Untoro Wisnuc, Suyono Jokod, Wahyuni Salamahe, aDoctoral Program in Economic Sciences, Universitas Sebelas Maret/STIE Purna Graha, Pekanbaru, Indonesia, b,c,d,eUniversitas Sebelas Maret, Department of Management, Surakarta, Indonesia, Email: a*hs20suwardono@gmail.com

This research aims to find out processes of decision making about corporate social responsibility in the Indonesia Sharia hospitality sector. Whether they are appropriately run within the bounds Islamic Sharia. The research objects are first class Sharia hotels in Indonesia.  The research period was conducted from 2016 to 2018 by using a qualitative approach. This research found that strategic decision making about corporate social responsibility in Sharia hotels had not met the standard and they still referred on conventional hotels. Thus, they had not reflected corporate social responsibilities which were appropriate with Maqashid al-Sharia. Pages 153 to 174




Citations in Scientific Journals in Vietnam:  An Analysis from the Field of Educational Science

La Phuong Thuya, Tran Trungb, Nghiem Thi Thanhc, Trinh Thi Phuong Thaod, Nguyen Thi Thu Hange, a,cVNU, University of Education, Vietnam National University, Hanoi, bVietnam Academy for Ethnic Minorities, Hanoi, dThai Nguyen University of Education, Thai Nguyen, Vietnam, eThai Nguyen University of Agriculture and Forestry, Thai Nguyen, Vietnam, Email: alaphuongthuydhgd@gmail.com,  btrungt1978@gmail.com,  cnghiemthanh103@gmail.com,  dthaottp@tnue.edu.vn,  enguyenhangtuaf@gmail.com,

References are required in scientific research because it shows the understanding of the work of existing researchers, providing credibility for the results of new research announced in scientific publications. These references are also important in acknowledging citations of scientists and to give readers more information about research issues. However, the citation of references in journals in the field of educational science in Vietnam have not been consistent and approached international trends. This article is aimed at the practical research of citing references in education journals in Vietnam. to create a comparison with the requirement of citing references in other education journals across the world. Therefore, this paper proposes an approach with international standard for education journals in Vietnam in regard to citing references. The research was conducted through analysing the requirements of citing references in 22 journals in the field of educational science in Vietnam. This data was then analysed and compared with the types of citations in other education journals across the world. This research proposes an international citation format suitable for journals in the field of educational science in Vietnam. The research also shows that this is an important area of research with work to be done immediately to improve the quality of journals in the field of educational science in Vietnam. Pages 175 to 195




Social Media as a Source of Information of Lymphatic Filariasis: A Content Analysis of YouTube.

Mara Ipaa, Agung Dwi Laksonob*, Zainul Khaqiqi Nantabahc, Zulfa Auliyatid, Ferry Efendie, aUnit of Health Research and Development Pangandaran, Ministry of Health, West Java, Indonesia, b,c,dCenter of Research and Development of Humanities and Health Management, Indonesia Ministry of Health, Jakarta, Indonesia, eFaculty of Nursing, Universitas Airlangga Surabaya, Indonesia, Email: b*agung.dwi.laksono-2016@fkm.unair.ac.id

This study aims to describe the characteristics of the most viewed YouTube video on lymphatic filariasis (LF). To achieve this, researchers searched YouTube videos  with the keyword "lymphatic filariasis". The videos selected for this study had the criteria that they had been watched more than 100 times. The researcher selected 135 videos in English which were manually coded, categorised, and analysed. The video selected consisted of 39 consumer videos, 70 professional videos, 7 television-based news videos, and 19 internet-based news videos. The research results showed that the likelihood of consumer videos being viewed was 7.5 times higher than internet-based news videos when it came to uploaded videos about the etiology of LF (OR 7.5; 95% CI 1.092-51,518; P=0.040). Consumer video likelihood was 12.5 times higher than internet-based news videos when concerning videos about the treatment of LF patients (OR 12.5; 95% CI 1.338-116.7796; P=0.027). Consumer video likelihood was ten times higher than the internet-based news videos when uploading videos about fundraising variability with LF (OR 10.00; 95% CI 1.048-95.457; P=0.045). It was concluded that the most viewed YouTube videos were uploaded by professionals, with the majority discussing the technical aspects of the disease. It was also found that consumer uploaded videos tend to focus on social support efforts for people with LF.  Pages 196 to 207




Determining the Frequency of Dry Years in Najaf Governorate Using the Standard of High Temperature and Rain During the Period 1988 – 2017

Nahad Khudhair Kadham Alkinania, aFaculty of Education for Girls, University of Kufa, Iraq

The dry years in Iraq in general, and Najaf governorate in particular, are one of the most important climate problems because the drought phenomenon is one of the most dangerous natural disasters that severely affects natural and human resources. This phenomenon is considered one of the early climate phenomena documented in the history of Iraq. It is a recurring phenomenon, which may last for months or even years. Severe drought may cause enormous damage and losses to the economy if it lasts even for a short period. So, try to imagine the situation in the case of long periods. At this point, the importance of the research is clear, whereas the research problem lies in the following question: How can the dry years and their frequency in Najaf governorate be determined and identified? The research assumes that the frequency of dry years in Najaf governorate can be determined by using several standards and statistical methods, including the standard of high temperature and rainfall in the region. To address this topic, the research included the following: an Introduction, followed by Part One that deals with the characteristics of temperature and rain in Najaf governorate during the period 1988 - 1917, and Part Two, in which the dry years and their frequency in Najaf governorate are identified, using the standard of high temperature and rain. The research has a number of conclusions as well as the list of resources. Pages 208 to 221




The Effect of Using an Activity–Based Cost (ABC) System in Improving the Quality of Educational Services

Ali Nadhim Alshika, Omar Khalid Abdulameer Alhabeebb, Ghassan Ali Kadhimc, aUniversity of Al-muthanna, Iraq, b,cUniversity of Dia-Qar, Iraq, Email: aAli.nadem@mu.edu.iq,  bomar_ka83@yahoo.com,  cghassan_rul@yahoo.com

The study aims to identify the impact of the use of modern medical technologies on the cost of educational services, as well as to identify the impact of the use of modern technology on the quality of the educational or modern medical process and the advanced methods in the College of Dentistry at Muthanna University, which is an important factor in the development and success of the educational process. And its ability to provide the necessary data and information that helps the dental administration in evaluating the work of the administration and the decision-making process for planning and financing and using the available resources better away from waste and waste and knowing the importance and quality indicators in educational institutions in general and the College of Dentistry in particular. The researchers used the deductive approach through testing the study hypotheses and relying on the financial data of the College of Dentistry, Muthanna University for the fiscal years 2013, 2014, 2015 and 2016 in addition to a questionnaire distributed to the teaching staff at the College of Dentistry and the College of Administration and Economics. The  researchers reached a set of conclusions, the most important of which are: 1 - Lack of understanding and know-how of the Deanship of dentistry and staff working in laboratories and clinics is a concept, importance, cost and quality of using modern medical technologies. 2- Through your visit to medical and internal clinics. Therefore, the study recommends the following: 1- The necessity of raising the level of competence of dental clinics by sending them advanced courses and workshops that raise the quality of the educational process or replace the educational staff with other experienced cadre. 2- The necessity of activating a control system in monitoring the devices used in dental clinics from wrong use which leads to malfunctions and damage to the devices and thus leads to great losses due to the high prices of spare parts and the lack of specialised medical maintenance cadres with high efficiency. Pages 222 to 243




Zero-Based Budget System and its Active Role in Choosing the Best Alternative to Rationalise Government Spending

Hayder Abbas Al-attara, Saoud Chayed Mashkourb, Majid Gazi Hassanc, a,b,cDepartment of Accounting, College of Administration& economic, University of Al-Muthanna, Iraq, Email: aHayderabbas78@gmail.com,  bSaoudmashkour@gmail.com,  cMajid_gazi@yahoo.com

The zero-based budget represents a system for preparation of the financial budget which includes all the expenses that must be allocated for each new fiscal year. The budget starts from the "zero points" and any function within the unity government is analysed according to their needs and costs. Then a budget is prepared based on the requirements of the next stage, regardless of whether the budget is more or less than its predecessor. This study was processed in one of the sub-units of the government in the province of Al Muthanna, Iraq. It is the municipality of the city of Samawah circle to a survey sample of accountants working in that department and auditors' opinions, as well as the practical use of the experimental method to determine the benefit of using the zero-based budget system. This study aims to develop the budget system in the sub-units of government, including the city of Samawah in the province of Muthanna, Iraq. The aim is to use the zero-based budget system, make the necessary steps to implement those budget applications and then reduce the waste in the public fund by reducing unnecessary public expenditure. Results of the study showed through statistical analysis that there is full acceptance by the respondents of the importance of adopting and implementing the zero-based budget system. The results of the study applied also showed that there is significant financial feasibility obtained by the sub-units of government through the trade-offs between the alternatives available for the use of the zero-based budget system. The study found a set of recommendations, the most important is the need to move the process of budgeting in government units from the traditional budget (budget items) to a zero-based budget. When applied it has several characteristics, the most prominent being flexibility. Pages 244 to 265




The Importance of Studying and Diagnosing the Key Challenges Caused by an Ineffective Information System While Completing the Assigned Accounting Tasks by the National Accounting Staff

Ali Qasim Hasan AL- Obaidia, Amal Mohammed Salmanb, aAccounting and Financial Control Department, College of Business Economics, Al-Nahrain University, Baghdad, Iraq, bAccounting Department, College of Administration and Economics, University of Kerbala, Kerbala, Iraq, Email: aalialobidi633@gmail.com,  bImal_ma89@yahoo.com

This article deals with the major problems faced by the local accounting personnel in the Republic of Iraq, which hinder the process of developing the accounting profession. It mainly contributes to the provision of an integrated theoretical and practical framework that fulfils the main objective of the article. It is represented by diagnosing and analysing these problems and by clarifying the role of the professional accounting bodies and associations within the country to overcome those obstacles that govern the accounting practices and applications at the academic and professional level. This article has reached a number of conclusions and recommendations which contributed testing the hypothesis of the study by offering a range of solutions to solve these problems and leading to the development of the accounting profession at the local and international level. Pages 266 to 291




Statement of Cash Flows and its Role in Analyzing the Liquidity Index (Selected Banks)

Malath Faeq Majeeda, Ali Adnan Dawoodb, Rasha Adnan Ahmedc, a,b,cBaghdad College of Economic Sciences University, Iraq, Email: afmalath@baghdadcollege.edu.iq,  bAli1978iq@baghdadcollege.edu.iq,  cRasha78adnan@baghdadcollege.edu.iq

This research focused on shedding light on one of the most important financial statements prepared by banks, which is the statement of cash flows, as well as its importance in evaluating the liquidity quality of the sample bank (Bank of Baghdad and the Middle East Iraq) , because it is a source of information for banking activities, investment. According to the monetary basis, this is the basis on which the users of the financial statements rationalise their decisions, as well as support the decision-making process as well as a major source to show the real financial position of the bank under study and evaluation; this is because the research reached one of the most important conclusions: that the cash flow is a tributary of the president to assess the quality of bank liquidity, by providing the necessary liquidity ratios to extract information from crossing the bank's ability to fulfill its obligations towards third parties. This is as well as the bank's policies in financing its activities, as well as setting a certain ceiling for that financing in order to reduce the expansionist policies of this bank that may expose it to high risks such as bankruptcy, as a result of its inability to meet its financial obligations to others. This is as well as a significant decline in the ability of the banks (Baghdad and the Middle East of Iraq) to meet their current liabilities and the ability of the Middle East Bank of Iraq to pay the interest of its debts and decline for the Bank of Baghdad, with a low coverage rate for the Middle East Bank of Iraq. The research recommended the need to work to raise the level of attention to financial information provided by the list of cash flows in order to make decisions for the project. In addition, we continue to rely on this list to assess the quality of liquidity and then determine the ability of the two banks to meet their current and future obligations to others. Pages 292 to 308




The Truth of Parliamentary Opposition in the Constitution of the Republic of Iraq 2005: A Consolidate Study with Decisions of the Federal Supreme Court

Yasir Otaiwi Abbooda, Hussein Jabbar Abed Alnaylib, Arkan Abbass Hamzac, aCollege of Law, Karbala University, Iraq, b,cCollege of Law, Babylon University, Iraq, Email: ayasir.arrl@yahoo.com,  bh.alnaeli@yahoo.com,  carkan_khafaji@yahoo.com

There is no doubt that the presence of the political or parliamentary opposition in any country is one of the features of the State that adopts democracy and pluralism and is the extent of its respect for the freedom of public opinion. In addition, the positive role played by the political bloc or the Opposition party in Parliament by monitoring government action and diagnosing errors. Thus, providing advice and solutions to address those mistakes. For this, we find some constitutional and legal legislations have explicitly approved and organised that right. Iraq, after the fall of the regime in 2003, is considered one of the countries that adopted political pluralism. This was manifested through the provisions of the 2005 Constitution, as well as the Political Parties Law No. 36 for the year 2015, after a system of government under the 1970 Constitution was based on a dictatorial one-party system, and thus prevented the formation of opposition parties. Pages 309 to 326




The Trauma of Alienation in J. D. Salinger’s, The Catcher in the Rye

Hameed Mana Daikha, aDept. of English, College of Education University of AL-Qadisiyah. Iraq, Email: aHameed.mana@qu.edu.iq

Alienation is a sense of isolation from people or society, which can occur for different reasons, especially among teenagers. These complexities affect them when they grow up. Adolescents alienate themselves from their surroundings to feel independency accompanied by the feeling that they are unfit for their world or they find it is difficult for them to explain what they want or feel. They think that their ideas are hard for others to understand, so they seek to alienate or isolate themselves from others. They have rebellious spirits against social conventions, politics, and religion, to the extent that this rebellious tendency, sometimes, may become violent. As a result, they will hunker down and construct their own world away from the world of being grown up. The paper portrays Salinger's novel, The Catcher in the Rye, where Holden Caulfield, the protagonist, is a teenager who perceives the world as a hostile place, where he has no connection or relation with society or even with his family. His actions and behaviours show that he is an adolescent who expresses his deepest apprehensions and cynicism in a world he feels he is a stranger and is unfit to live in. He tends to make critical decisions in certain situations, but he ponders over taking decisive actions and he feels powerless because of specific obstacles, including family, conventions, and traditions. Holden distances himself from others, and his relationships are limited to his sister, Phoebe, whom he adores and represents the only world where he feels secure. The motives of Holden’s behaviour are numerous, but one of them is the sense of the child that lives in the depth of his psyche. He wants to be the defender of the child’s innocence and childhood because he thinks that the world of children is pure and uncorrupted, and is removed from social fabricated norms and codes. In the end of the novel, part of Holden’s cure is his realisation that maturity means to bear responsibility of indulging the world of the grown up and accept the shallowness of the disorganised world. Holden is not a superhero who can eliminate all ambiguities and deterioration in the world. However, he can share the world and be part of his community, which he refuses before this stage. The lesson he receives in the last part of the novel is that life is a kind of riddle, which can be decoded and understood only when Holden is able to learn from his mistakes and accepts others with love. Pages 327 to 335




Effectiveness of an Education Program with a Technological Pedagogical and Science Knowledge-Contextual Approach to Pre-Service Teachers’ Understanding of the Nature of Science

A Widowatia*, Sri Atunb, IGP Suryadarmac, Astuti Wijayantid, a,b,cEducation Department, Post Graduated School, Yogyakarta State University, dScience Education, Universitas Sarjana Tamansiswa Yogjakarta, Email: a*asri_widowati@uny.ac.id

It is important to provide pre-service teachers and science teachers with an understanding of the Nature of Science (NoS) subject. The innovation of teacher education programs is important to produce natural science teachers, as demanded by the twenty-first century, and at the same time, to provide an adequate understanding of the NoS, namely with lecture programs of a Technological Pedagogical and Science Knowledge-Contextual (TPASK-C) based-approach. This study aimed to test the effectiveness of a lecture program with a TPASK-C based-approach in improving the understanding of the NoS in students. The research design followed a one-group pretest-posttest format. The subjects of this study were undergraduate students of Natural Sciences Education, using a purposive sampling technique. The instrument used was a NoS C+ comprehension questionnaire. The data was analysed descriptively with both effect size and inferential by using a paired t-test. The results showed that the lecture program with a TPASK-C  based-approach had a strong effect on the NoS understanding, and there was a significant difference in students’ NoS understanding before and after the implementation of the TPASK-C lecture program. This was indicated by the effect size value of greater than one, and the results of the paired t-test, with a significance value of less than 0.05. These results indicate that the TPASK-C approach program is effective in developing a NoS understanding. Pages 336 to 346




Students’ Progress Through Thematic Learning Integrated with Scientific Approaches

Yeni Eritaa, Riyadhil Jannahb, Yanti Fitriac, Rifda Eliyasnid, a,b,c,dUniversitas Negeri Padang, Indonesia, Email: ayenierita@fip.unp.ac.id,  briyadhil_jannah94@yahoo.com,  cyanti_fitria@fip.unp.ac.id,  drifdaeliyasni@fip.unp.ac.id

This study described the improvement of integrated thematic learning with a scientific approach in the Bukittinggi City Primary School. The approach used in this study is a qualitative and quantitative approach to classroom action. The results of the research, in planning the first cycle learning, was at a rate of 83.4 per cent, and increased in the second cycle to 93.1 per cent. The results of the implementation of the teacher actions in the first cycle was at a rate of 72 per cent, and increased in the second cycle to 90.6 per cent. The results of the implementation of the activities of students in the first cycle was at a rate of 72 per cent, and increased in the second cycle to 96 per cent. Pages 347 to 359




The Role of the Family in Improving the Welfare of the Elderly Population in Palu City

Mauled Moelyonoa*, Kalvin Albert Parindingb, Muhtar Lutfic, a,b,cFaculty of Economic and Business, Tadulako University, Indonesia, Email: a*mauled.untad@gmail.com

The increasing number of the elderly population is a challenge for development because most are in the poor category and are no longer physically able to carry out economic activities. This study attempts to answer these challenges by looking at the role of families in improving the welfare of the elderly. The population of this study is residents aged 60 years and over, in the City of Palu, who are physically and mentally healthy and are able to answer questions. The sample was comprised of 100 people. The results showed that family social support and involvement in the development of elderly families can greatly affect the welfare of the elderly in the City of Palu. Pages 360 to 376




The Effect of Using e-Government Services upon Improving Electronic Services

Qadri Kamal Alzaghala*, Khalid Mohammad Hasan Sweisb, Fayez Kamal Alzaghalc, Eman Noman Ibrahim Mudallald, Aya Jawwad Mohammad - RawhiAlardae, Nada Sameer Mohammad Diabf, aAssistant Professor, Head Department of Computerized Financing and Banking, The College of Business and Economics, Palestine Technical University, Kadoorie, Tulkarm, Palestine, bProfessor, Department of Computerized Financing and Banking, The College of Business and Economics, Palestine Technical University, Kadoorie, Tulkarm, Palestine, cLecturer, Department of Business Administration and Ecommerce, The College of Business and Economics, Palestine Technical University, Kadoorie, Tulkarm, Palestine, d,e,fStudent of department of Computerized Financing and Banking, The College of Business and Economics, Palestine Technical University, Kadoorie, Tulkarm, Palestine, Email: a*qadri.alzaghal@gmail.com,  bsweis2010@yahoo.com,  cfayez.k.alzaghal@gmail.com,  demanmudallal4@gmail.com,  eayaalardah1997@gmail.com,  fnada111.fin@gmail.com

The current study sought to reveal the reality of the application of e-government services at the faculties of the Palestine Technical University - Kadoorie (PTUK). Moreover, the researchers aimed to identify and realise the degree of awareness of faculty members, and administrative staff regarding the concept of e-government, the various possibilities of its application, and the most prominent obstacles that prevent its application in an appropriate manner. The researchers followed a descriptive approach to collect and analyse data. A questionnaire was designed for this purpose. Subsequently, after ensuring its validity and reliability, it was applied to the study population. The study sample consisted of 126 respondents, which was comprised of various faculty members and administrative officers. The results of the study showed that the respondents were aware of the concept of electronic government, with an acceptable degree. Furthermore, that they were neutral about the possibility of implementing the e-government system, when they confirmed their agreement to apply its measures in their workplace. The researchers also found that the most prominent obstacles that hinder using e-government include a lack of training courses for faculty members and administrative staff, as well as the constant interruption of the Internet connection. The results of the study also revealed that there were statistically significant differences at the level of significance (α = 0.05) for the questionnaire domains of the study variables (e.g., workplace, nature of work, years of experience, training courses, technological skills), which may be attributed to those who are working at the PTUK. The researchers recommended that the necessary capabilities to implement the system of e-government should be provided constantly; a strategic plan for a complete transformation towards its application must be set and proposed; training courses for faculty members, and administrative staff should be held; and discretionary incentives to the best faculty that applies the e-government system are to be provided. Pages 377 to 403




Estimating the Impact of Corruption on the Currency's Value: A Case Study of Iraq Using the ARDL Model

Subhi A.Jarwana, Niam A.Fawazb, Saad A. Hammadc, aLecturer University Of Anbar Presidency AlAnbar-Iraq, b,cAssistant LecturerDepartment of Agricultural Economics, University Of Anbar AlAnbar-Iraq, Email:  aSu19652001@yahoo.com,  bag.namabdulhameed@uoanbar.edu.iq,  cSaad_85@yahoo.com

The phenomenon of corruption has very harmful economic effects that weaken the structure of the economy and cause major imbalances in its economic activities, in addition to the lack of equity in the distribution of income, and imbalance and change in demand patterns. Corruption weakens the productive capacity, whether for the public sector or even by weakening the domestic and foreign investment, and thus, the country's dependence upon imports. This weakens the value of its currency. In our current study, the effect of corruption on the value of the Iraqi Dinar is studied by taking the inflation rate as an indicator of the value of the currency. The study relied on quarterly data for an extended time series spanning from 2004–2018. The econometrics study included testing the stability of the time series by applying the Dickey Fuller (ADF), and the Philip Byron PP tests, and subsequently estimating the short-term and long-term relationship by using the Autoregressive Distributed Lag model (ARDL). The results clearly indicate the direct relationship between corruption and inflation, and therefore, its negative impact on the value of the Iraqi Dinar. Pages 404 to 415




“Bungan Sandat”: A Therapy for Youth Anxiety Disorder

Ni Putu Mastiningsiha, aMidwifery Departments, Health Institute of Bina Usada Bali, Email: animaderuastiti@gmail.com, mastingsihp@gmail.com

Every teenager has experienced anxiety while at school. To deal with their anxiety, among others, teenagers will vent with friends, find alcoholic or caffeinated drinks, enjoy vape or pop songs, and their favourite shows, and even consume narcotics or illegal drugs. Unlike the teens in Petang, teenagers in Bali enjoy the “Bungan Sandat” song to deal with their anxiety. There is a relationship between the Bungan Sandat song, and the level of overcoming anxiety among teenagers in Petang, Bali. This type of research is quantitative, with a pre-experimental one-group pretest-posttest design. A sample of 30 teenage students experiencing anxiety was selected through a total sampling method. The data was analysed using the Wilcoxon Signed Rank Test. The average anxiety level before being given the Bungan Sandat therapy was 36.90 or ‘severe anxiety’, and after being given the ballad Wargasari therapy, the average became 23.00 or ‘moderate anxiety’. The value of the p-value is 0.001<α (0.05), which means  there is a significant influence of the Bungan Sandat therapy upon anxiety. The results of this study are used as adjunctive therapy in the handling of anxiety in adolescent girls. Pages 435 to 452




The Ideologies Behind the Creation of the Sekar Jepun Dance as a Mascot Dance of the Badung Regency, Bali

Ida Ayu Wimba Ruspawatia, aFaculty of Performing Arts, Denpasar Institute of Indonesian Arts, Email: animaderuastiti@gmail.com, ruspawatiwimba@gmail.com

The Government of Badung, in Bali, uses the Sekar Jepun dance as a mascot. There are various types of new, and traditional arts of the region. However, only the Sekar Jepun dance is considered as the mascot dance. The questions posed by this study are: what is the form of the Sekar Jepun dance performance?; and what ideology lies behind the creation of the Sekar Jepun dance? This study was completed using qualitative methods. The primary data was obtained through observation, and interview techniques. The primary data acquisition was combined with secondary data obtained from the literature study. All data was analysed using both the deconstruction theory, and the aesthetic theory. The findings of the study included: the Sekar Jepun dance is presented in the form of a loose dance, and without a play, with a structure of performances of custodians, performers, and painters, which are expressed by a variety of pure dance movements, fashion, and makeup designs dominated by hues of white; and the creation of the Sekar Jepun dance is based on aesthetic ideology, cultural preservation ideology, and developmentalism. Pages 453 to 467




The Integration of a Flipped Classroom, and Brain-Based Learning, and its Effect on Students’ Critical Thinking Skills in Chemistry

Maria Paristiowatia*, Ella Fitrianib, Ucu Cahyanac, Sukro Muhabd, Chintya Desty Octaviae, Rinaldi Idroesf, a,b,c,d,eDepartment of Chemistry Education, Universitas Negeri Jakarta, Jakarta, Indonesia, fDepartment of Chemistry, Universitas Syah Kuala, Banda Aceh, Indonesia, Email: a*maria.paristiowati@unj.ac.id

This study aims to determine the effect of applying a flipped classroom, and brain-based learning model on students' critical thinking skills in chemistry. The research employed a true experiment method with a posttest-only control group design. Seventy Grade 11 students comprised the sample. The students' critical thinking skills were assessed using five indicators adopted from the Valid Assessment of Learning in Undergraduate Education (VALUE) rubric of the Association of American Colleges and Universities. The results showed that the average result of the critical thinking skills of the experimental group was higher than the control group. Based on the t-test at the significance level of α = 0.05, there were significant differences between the two groups. The integration of a flipped classroom with a brain-based learning model in the experimental class provided a different learning experience, and optimised the learning inside, and outside of the classroom. This learning model increases students' learning readiness, provides comfort in learning, maximises the performance of the left and right brain simultaneously, and develops students' critical thinking skills. Pages 468 to 478




Sustainability Innovativeness Agility as an Intervening Variable in the Managerial Competence to Business Performance Relationship of a Family-Owned Company

Furtasan Ali Yusufa, Bambang Dwi Susenob*, a,bAssociate Professor of Master Management, Departement of Management, Faculty of Graduated, University of Bina Bangsa, Serang City 42124, Banten, Indonesia, Email: b*proexchellence@gmail.com

This study aims to understand the phenomenon of low business continuity to the next generation, and answer the research gap from previous research on the effect of managerial competence towards the business performance in family companies. This study also proposed and examined the novelty of sustainability innovativeness agility. The respondents were selected through a purposive sampling method from a population of retail traders and distributors based on a monthly turnover criteria of reaching more than USD $38,500 (Sekaran, 2008). The questionnaires were distributed through enumerators, who directly interviewed the traders and retailers. Although 243 respondents were interviewed, only 239 resulted in feasible questionnaires. This study investigated the relationship between five variables, and the endogenous variable of business performance. The managerial competence variable was measured by five indicators; the business performance variable was measured with four indicators; the business operation satisfaction variable was measured against three indicators; and the sustainability innovativeness agility variable was assessed against three indicators. The data processing was completed through a structural equation model, assisted by the IBM AMOS software version 22.0. The results evidenced the hypothesis in the previous research gap; the relationship between managerial competence, and business performance was able to be formed with the new concept of sustainability innovativeness agility, as an intervening variable. Based on the statistic calculation, the estimation value was 0.261, the CR value was 4.072, and the p-value was 0.000. These results enforced several implications for family-owned companies. If the companies continue to grow the business performance, and improve their competitiveness, rather than rely on managerial competence, they should consider the sustainable innovativeness agility. Pages 479 to 498




A Collaborative Governance Study in the Mitigation of Post-Earthquake, Tsunami, and Liquefaction Disasters in Palu City, Indonesia

Slamet Riadia, aPublic Administration Study Program Faculty of Social and Political Science, Tadulako University  Palu, Email: ariadislamet45@yahoo.co.id

This research describes a collaborative governance study of post-earthquake, tsunami, and liquefaction prevention in Palu City. The design of this research is to identify and improve the mechanism of cooperation among government, business, and the local community in post-earthquake, tsunami, and liquefaction mitigation in Palu City. The purpose of research was to examine the mechanism of using principles of collaboration cooperation between all stakeholders on disaster management in Palu City. The research method used was descriptive qualitative by collecting data using the techniques of observation, in-depth interviews, and focus group discussions (FGD), as well as the study of relevant documents. The sources, and informants in this research include: the Head of the Regional Development Planning Agency of Palu City, the Social Service Head of the Regional Disaster Management Agency of Palu City, community leaders, and the communities affected by the disasters. The data analysis is used with the stages of data reduction, data display, and conclusion or verification. The theoretical review used is ‘collaborative governance’, which was developed by Ansell and Gash (2007). The research results show that the principle of joint movement among stakeholders — who, in this case are the Government, private parties, and the community — has been well implemented, where all stakeholders always coordinate in the handling of post-disaster events in Palu City. However, in the context of this case study, the principle of shared motivation, in terms of disaster management, is relatively lacking, especially in regard to the construction of temporary, and permanent housing. In designing shelters, the Ministry of Public Works for Public Housing (PUPR) did not involve the people who will inhabit the shelters. This outcome relates to institutional procedures and agreements, and in this case study context, in reference to Law number 24 of 2007, concerning disaster management. The results of research indicate that the disaster management mechanism is in accordance with the stages stipulated in the law, such as the emergency response, rehabilitation, and reconstruction. Pages 499 to 512




Accounting Disclosure for the Social Responsibility of Activities and its Impact on the Level of Employees’ Performance in Tourism Companies

Mohammed Tahseen Alia, Ban Majed Sadlkb, aLecturer at Department of Business Administration, AL-MA'M0N University College, Iraq, bLecturer at Department of Accounting, Madenat Alelem university college, Iraq, Email: amohammed_as90@yahoo.com,  bban.aljaf@yahoo.com

This study aimed to determine the extent of the application of social responsibility accounting in tourism companies in Iraq, identifying the extent to which these companies' departments are aware of the concept of social responsibility, and the areas of application of responsibility accountability. To achieve the goals of the study, a questionnaire was designed and distributed by hand to the managers and their assistants. The results of the study indicate that tourism companies’ departments are aware of the concept of social responsibility, and they apply social responsibility accounting to varying degrees. Meanwhile, the field of environmental protection was poorly implemented. The research also presented a set of recommendations to enhance the application of liability accounting in tourism companies. Pages 513 to 531




Financial Analysis Role in Evaluating the Performance of Government Units under the Application of the Traditional Accounting System and Government Finance Statistics System

Haider Abdulhussein Hameed Al Mustawfiya, aal-Mustansiriyah Center for Arab and International Studies, Mustansiriyah University, Iraq, Email: adr.haider.almustawfi@uomustansiriyah.edu.iq

The application of the government financial statistics system in government units is to support the reform and improvement of the financial position of government units and the efficient management of their resources, as well as it conforming to intergovernmental accounting standards in order to gain economic benefits. Hence, the importance of the research in its being able to develop the government account system for the government units by applying the government's finance statistics system, which provides methods and indicators for measuring the performance. The research has found that the full implementation of the government's finance statistics system is necessary to develop the accounting and supervisory work environment, since it replaces financial reports and statements that currently are prepared, with other statements and records that are compatible with the government's finance statistics system. These are more expressive and visible to the current financial situation and performance for the government units, because they provide more appropriate and useful information that meets as much of the needs of different beneficiaries of information and assessing their financial performance. Pages 532 to 553




A Suggested Model of the Impact Measurement of the Cash Budget under the Events’ Approach in the Risks and Returns

Mohammed Ibrahim Alia, Mohammed Hashim Hammoodb, Mohanad Abdul Rahmanc, a,b,cAccounting Department, Baghdad College of Economic Sciences University, Iraq, Email: amohammed_ibrahim@baghdadcollege.edu.iq,  bmedo.king200799@gmail.com,  cMohanedabd90@yahoo.com

The research is aimed at preparing the cash budget in accordance with the events’ approach; the disaggregate value of each item helps predict the exact financial needs as well as surplus funds obtained in the best way and the best way to invest cash to increase returns and reduce risk. The research has reached many conclusions, including the cash budget in accordance with the event approach which will support increased returns and reduce risk. The research found many recommendations: the foremost was that economic entities should prepare a cash budget according to the events’ approach to increase returns and reduce risk. Pages 554 to 569




The Financing Capacity of Taxes and Its Effects on Developing the Tourism Sector in Iraq

Leqaa Shaker Abooda, Salam Abdul Rahman Abdul Abbas Al-Ibrahimib, Atif Lafi Marzoogc, aDepartment of Accounting, Madenat Alelem university college, Iraq, b,cDepartment of Financial & Banking Sciences, Administration and Economics College, University of Kufa, Email: bSalama.alebrahemi@uokufa.edu.iq,  catif.marzooq@uokufa.edu.iq

In order to achieve the desired level of development, the management of resources and the setting of priorities are very important. As taxes are the most important of these resources, it is one of the tools of economic policy necessary to achieve balance in fiscal policies. It is instituted to encourage investments and importation of local or foreign products. To identify the economic and social foundations that conform to the requirements of development is one of the most important factors for the success of the tax system. Oil as a semi-sustainable resource has become a sector isolated from the economic sectors with great negative effects. Thus, Iraq has faced a number of economic challenges, which was the obstacle to achieving the desired level of growth in the long term. Those resources that are related to the fluctuation of oil prices are scientifically the most important. Due to political control of the administration on the way they perform, this sector itself was suffering from worsening problems. This is in addition to the problem generated from crises in Iraq, especially the crisis of global debt and the spread of financial corruption. This has burdened the budget with so much financial trouble that it is unable to finance development plans. Many national plans on sustainable economic development were issued in cooperation with the concerned government agencies, international organisations and companies after 2003. However, due to waste of public funds and the spread of financial corruption, none of these plans and strategies has been implemented. Pages 570 to 582




The Role of Strategic Improvisation on the Entrepreneurial Orientation; a Field Study in a Sample from the Rafidain Bank

Nisreen Jasim Mohammeda, Adel Abdul-Wadud Taherb, Karawan Azeez Hussainc, a,bDepartment of Public Administration, College of Administration and Economics, University of Baghdad, Iraq, cBaghdad College of Economic Sciences University, Iraq, Email: annssrr69@yahoo.com,  badel1968aa68@gmail.com,  ckarawanaziz72@gmail.com

The research aims to identify the role of strategic improvisation as an independent variable with its dimensions (Building the Solution, Intuition, Adaptation, and Spontaneity) and the Entrepreneurial Orientation as a dependent variable with its dimensions (Identifying Opportunities, Creativity, Adopting risk, and Vision). This research has been applied in the Rafidain Bank and its branches (Sunk, People, Al-Firdaws, and Alawiya); it used the questionnaire as a basic tool for collecting information. The sample was intentionality, which included all the heads of departments in the bank’s branches, which amounted to (33) workers, and data on the questionnaire paragraphs of 28 were processed using the SPSS V.23 and AMOS V.23). The most important statistical methods used for the research hypothesis test are mean, standard deviation, Pearson correlation coefficient, simple regression, and the KMO test; the research has arrived at a set of results, the most important of which are: the organisations' orientation towards strategic improvisation and its practice contributes greatly to achieving the pioneering direction that the organisations aspire to through creativity and taking risks and adapting to internal and external environmental changes. Pages 583 to 600




Achieve the Attractive Requirements of the Kano Model in Hotel Services Using Value Chain Cost Analysis

Saba Kareem Abbooda*, Saad Salman Maaenib, aResearcher of the Post Graduate Institute of Accounting and Financial Studies Accounting Studies Department University of Baghdad, bThe Post Graduate Institute of Accounting and Financial Studies Accounting Studies Department University of Baghdad, Email: a*haider20202010@gmail.com

The management of the companies try to understand how to use the methods and techniques of cost and managerial accounting and benefit from them in providing relevant information that have the ability to determine the attractive costs of services, and to providing appropriate information for the company's management to face the pressures of competition; the company's management seeks to achieve strategic goals by preparing and implementing plans to increase competition in the market through satisfying the needs and requirements of customers with good specifications and competitive prices. The importance of this research stems from the importance of cost systems in hotel activity by guiding the thought of hotel management on the importance of identifying, measuring and analysing attractive attracting costs. The hotels also have the services to attract customers to achieve a competitive advantage, and to provide high-quality services and appropriate prices for customers, in the field of hotel services, and after informing customers about the services in international hotels in the world and neighbouring countries that have succeeded in achieving the dimensions of competition; the research problem is the existence of weakness in identifying and measuring costs of attractive hotel services to customers, which has a negative impact on the lack of knowledge of the hotel's management of the most important costs that affect customers' attraction for the hotel services provided. The research goal has been to propose formulas to deal with customers and attract them by providing attractive hotel services at reasonable prices and of high quality, determining the costs of attractive hotel services, studying, analysing and measuring the costs of hotel services using the Kano model, and to provide the hotel management with the costs of attractive hotel services that affect the market share of the company and thus its ability to achieve the company's competitive advantage. The research concluded that hotels do not depend on knowing and identifying attractive costs of hotel services and the extent of the impact of these attractive services on customers. The researcher recommends that the attractive requirements of the Kano model in hotel services should be achieved using the value chain cost analysis. Pages 601 to 618




A Proposed Accounting Model for Measuring and Evaluating the Sustainable Performance of Lean Accounting Services in Iraqi Hotels

Alaa Jassim Salmana, Hanan Sahbat Abdullb, Sabeeha Salih Omarc, a,cAccounting Department,  AL-Rafidain University College, Iraq, bAccounting Department, College of Adminstration &Economic, University of Baghdad, Iraq, Email: aAlaa-jasem@ruc.edu.iq,  bdrhanan@codec.uobaghdad.edu.iq,  cSabiha@ruc.edu.iq

The aim of this study is to provide genuine justification for the use of the measurement and evaluation model for the sustainable performance of lean production. This study emphasises the main justification for the use and application of this model in organisations. It is considered an integrated and comprehensive system for measuring and evaluating sustainable performance. Also, this study demonstrates the role of the model in connecting general strategy with the operational strategy of the organisation.  There are three basic steps to be followed in building a model for achieving sustainable development: the implementation of the model for sustainable performance; building and application of the proposed model; and determination of the target outputs of the proposed model. This study found that the most essential factors for the construction and implementation of the proposed model are related to the organisational culture and the management of relations with different parties, such as senior management, shareholders, customers, workers, suppliers, legislators and society. Due to the many impacts on sustainability during the product life cycle, organisations and non-organisations are only interested in the production phase. Lessons can therefore be learnt from other industrial environments by dividing the organisations into many paths and administrative units. Practically, the study tested the validity of the model for economic, environmental and social performance in order to obtain an indicator showing sustainable performance and the achievement of a sustainable development strategy. Pages 619 to 641




The Comprehensive Accounting Information under the IAS1 and its Reflection of Sustainable Development

Mohanad Abdulrahman Salmana, aBaghdad College of Economic Sciences University, Iraq, Email: aMohanedabd90@yahoo.com

This study examines the role of international accounting standards (IAS 1) and how they present comprehensive information about the reporting standards of accounting and finance quality in various countries. However, the study focused on the qualitative characteristics of accounting reporting structures and financial reporting and its influence on the sustainable development of the economy. Timeliness of the financial information regression results showed that returns on equity and return on assets are positive and significantly correlated with stock returns following the adoption of International Financial Reporting Standards (IFRS) by business. However, the findings indicate that the financial reporting of various countries was valued as relevant and more timely following the adoption of the accounting information system and IAS 1. The significant positive correlation between accounting measures under the procedures of IAS 1 represents some basic facts concerning the amendments which confirms that investors can predict the future market value of particular investments. The investor receives essential information simply by identifying the price information on time and it was found that this offered more value related to the accounting information. Pages 642 to 653




An Imaginary Vision of the Economic Entities-Environmental Harmony with the Knowledge Accounting, Financial and Costing Fields and its Reflections on the Fulfillment of Sustainable Development

Faiza Ibrahim Alghabbana, Yassir Nori Mohammedb*, Thair Sabri Alghabbanc, a,cFinancial studies, post- Graduate institute for accounting & financial studies, University Bagdad, Iraq, bLecturer at financial affairs Department, University of Baghdad, Iraq, Email: b*yassir_nori@uobaghdad.edu.iq

In recent decades, the trend towards the environmental dimension and inclusion of it within the general framework of the financial accounting  and costing system has increased. This has been the natural result of the stress in functional and academic institutes on the entities concerning the environment and an awareness of the necessity of protecting it. This research aims to clarify the importance of accounting, with its financial and costing dimensions, for achieving development sustainability and to show how beneficial it can be when making decisions. In order to do this, sustainable development will be treated depending on the identification, measurement and disclosure in its environmental field concerning the total accounting and financial knowledge and the detailed costing after monetarily rendering the effects. The research shows how important participation in sustainability is in developing a dependent accounting system by revealing that the external variables/costs that accompany environmental changes within the entities accounts is immature. Sustainable development accounting is regarded as a concept that paves the way for explanations regarding the benefit of financial accounting and cost accounting in entities. Since the united accounting system is not concerned with sustainable development, the conclusions and recommendations will add to the idea that the inclusion of sustainable development accounts, with its associated financial and costing dimensions, will fulfill future welfare in parallel with the changes in wealth with the passage of time. Pages 671 to 686




The Accounting Information Gap in the Tourism Industry and Its Reflection on the Decisions of Users of Financial Reports

Istiqlal Jumaah Wajara, Sohad Sabih Faraj Alsaffarb, Mohammed adil mohammedc, a,cAccounting Department, College of administration and economics, Mustansiriyah University, Iraq, bAccounting Techniques Department, Technical College of Management, Middle Technical University, Baghdad, iraq, Email: aIstiqlalrashid@uomustansiriyah.edu.iq,  bSohadalsaffar72@mtu.edu.iq,  cmohamed_adel@uomustansiriyah.edu.iq

This research aims to analyse the gap between accounting information based on the elements of financial statements in the tourism industry for the tourist city of Mosul Dam, according to the accrual basis and the cash basis and its reflection on the decisions of users of financial reports and what this gap can create in fields that are used for managing unit profits. The research was applied to a tourist city company in the Mosul Dam which is listed on the Iraq Stock Exchange. The research reached a set of conclusions, the most important of which is that an accounting information gap can emerge as a result of the basis of accounting measurement work and the flexibility of its measurement standards. In light of the multiplicity of methods and alternatives to accounting measurement, and in light of the ambiguity of standards, management may generate the desire to choose accounting alternatives that maximise its benefit. The results of the evaluation of the profits of the tourist city company in the Mosul Dam indicated that there are statistical differences between the accrual basis ratios and the cash basis ratios, and these differences are expressed by the presence of a gap in the accounting information, within the limits of which the preparers, of the financial statements, act. Pages 687 to 701




Costing Accounting Techniques as a Tool for the Development of Hospital Administration: A Case Study

Haitham Sahib Saeeda, Abdulridha Lateef Jasimb, Alaa Mohammed Obaidc, a,b,cDepartment of Accounting, College of Administration and Economic, Mustansiriyah University, Baghdad-Iraq, Email: ahaithamsaheb66@uomustansiriyah.edu.iq,   bridhaj69@uomustansiriyah.edu.iq,  calaamhamed@uomustansiriyah.edu.iq

This paper aims to implement a scientific and accurate technique of cost accounting in order to compute the cost of medical tests in the departments of hospitality and treatment in hospitals by using a processing costing system as well as a relative value units (RVUs) method for measuring unit costs of various medical services performed within different departments of the hospital. The related proposed model that was applied in the Department of Laboratory at Max Super Specialty Hospital (MSSH), West Block, Saket, New Delhi in November 2013, has been selected for application in this study. Information has been collected from registers, purchase orders, payroll, accounting books, hospital bills, and interviews with hospital staff. The study concludes that the hospitalisation’s cost for patients is assessed via the total of the RVUs of services for patients within every department. The resulting total is then multiplied by the department cost for each RVU. After this, the sum of the resulting cost total for entire departments where patients obtained a certain service is calculated. The study explains the role of the cost accounting system as a tool for developing hospital administrations, and states that it can be employed as a guideline for all hospital administrations, for analysing department costs, pricing decisions, budgeting, and determining care quality. As such, the success of applying the proposed methodology in the department of the laboratory of MSSH yields the success of its application in other departments of the hospital. Pages 702 to 717




Aspects Affecting Public Service Motivation: An Empirical Study of Public Service Organisations in Iraq

Muna Hayder Abduljabbar Al-Taaia, aCollege Of Education for Women, University of Baghdad, Baghdad, Iraq, Email: aMuna.haider@coeduw.uobaghdad.edu.iq

Public service motivation in public service organisations is one of the main problems that many developing countries have begun to experience, including Iraq. The public agenda is increasingly complex with reduced financial resources. In addition, these organisations have increased responsibilities with respect to the achievement of public goals and objectives as they are responsible for providing key services to members of the community (education, health and social work).  This research is based on the degree of public service motivation among those working in health education and social work in public organisations, and aims to show the extent of the difference in the public service motivation of these employees according to differences in gender and length of service. The results show that members of the research sample in the fields of education, health and social welfare have a high motivation for public service. The most important recommendations were the need for public organisations to assess the levels of public service motivation for applicants to obtain public functions, with this assessment being considered when making selection and appointment decisions. Pages 718 to 733




Exploring Digital Onboarding for Organisations: A Concept Paper

Azidah Abu Zidena, Ong Chin Joob, a,bSchool of Educational Studies, Universiti Sains Malaysia, 11800 Penang, Malaysia, Email: aazidah@usm.my,  bongchinjoo@gmail.com

Employee onboarding is one of the important steps when hiring new employees into an organisation. It refers to the process of integrating new employees into an organisation. This paper focuses on conceptualising digital onboarding programs based on the gaps found in the literature. The paper presents general concepts and processes of onboarding and identifies the variables needed in a strategic digital onboarding program. Many studies have revealed that engagement during the onboarding process is one of the problems affecting an employee’s motivation, job satisfaction and commitment to an organisation. This paper proposes that this problem could be resolved by integrating technology into the onboarding process. Technology allows switching from conventional manual onboarding to digital onboarding, and allows onboarding to shift left and start early, as soon as a job offer is accepted. The Technology Acceptance Model (TAM) is proposed as a model to understand human resource support, employee motivation and self-efficacy in using technology during pre-onboarding. Pages 734 to 750




The Value and Inheritance of Local Weaving in Uttaradit Tai – Laos Ethnic

Juntima Pokkronga, Jarun Chaipratoomb, Niyom Wongpongkhamc, dSiribhong Bhiasirid, a,b,c,dGraduate School, Khon Kaen University, Thailand,

The objective of this research is to study the background and present conditions of the traditional woven fabric of Tai – Laos ethnic groups in Uttaradit Province, and to study the continuation approaches toward the traditional woven fabric. The qualitative methodology was applied to the study with field data collection and from related literatures and researches. The study finds that; 1) The history of traditional woven fabric of Tai – Laos ethnic groups in Nakhum Sub-district of Bankhok District, Faktha Sub-district of Faktha District, and Banfai Subdistrict of Nampad District, Uttaradit Province started when their ancestors were evacuated to Thailand in the late Ayutthaya Era, continuing up to King Rama IX’s Era. Those ancestors brought their knowledge of weaving with them, and the Tai-Lao matmi weaving technique has continued until the present time. The traditional weaving style of matmi can still be found in the areas either using silk thread or using cotton thread, and it is an additional source of income for those people. 2) The value of the traditional woven fabric of Tai – Laos ethnic groups in Uttaradit Province in their way of life is that many local women have been weaving and using matmi fabric. In the social aspect, traditional woven fabric has been a part of social activities from small social units like families, to bigger ones like villages or communities. In the traditional aspect, matmi fabric has been used in many different traditions, and this is similar to those found in the north-eastern region of Thailand and in Laos PDR. And finally, in the cultural aspect, the traditional woven fabric can reflect the history of their ancestry, and it also has value in academic aspects as it is a body of knowledge that can be furthered in favour of the economy of the communities. 3) There were four approaches to traditional weaving continuation; 1. the continuation as a career because it could make a profit, 2. the continuation exclusively by the family members, 3. the continuation by learning directly from an expert or an educator, and 4. the traditional weaving continuation by practicing and developing the technique by oneself. The most common continuation approach to the traditional woven fabric of Tai – Laos ethnic groups in Uttaradit Province is by teaching and learning exclusively in one’s family, from elders to their children or grandchildren. In addition, the study of the value of traditional woven fabric reflects the roles of the traditional woven fabric in the ways of life, societies, traditions and cultures of Tai – Laos ethnic groups; and the continuation sustains the existence of the traditional woven fabric of Tai – Laos ethnic groups in Uttaradit Province. Pages 751 to 765




Development and Psychometric Testing of the Faculty Training Needs Inventory

Paolo T. Lumanlana*, Jupiter V. Cajigalb, a,bUniversity of Ha’il, Kingdom of Saudi Arabia, Email: a*paolo_lumanlan17@yahoo.com

Educational institutions are steered by philosophical orientations that place importance on the pursuit and development of knowledge, skills, values and attitudes essential for instruction, research and extension services. Therefore, the primary aim of this research is to develop and assess the psychometric properties of the Faculty Training Needs Inventory (FTNI). The researcher utilises the methodological design. To estimate the scale’s reliability and construct validity, items were run using Cronbach’s alpha and exploratory factor analysis. Principal axis factoring and Promax rotation are used in extracting the factors. Results yield that the combined eigenvalue analysis and scree plot inspection led the researcher to consider a three-factor solution, which accounts for 61.661% of the variance. Overall, the FTNI is a reliable and valid instrument that can provide meaningful training needs assessments for educational settings in the areas of research, instruction and community extension. Pages 766 to 782




Teaching Evaluation System on English Text Reading

Rohani Ganiea, Syahron Lubisb, Tengku Thyrhaya Zeinc, a,b,cUniversity of Sumatera Utara, Indonesia, Email: arohani@usu.ac.id,  bronlubis@gmail.com,  ct.thyrhaya@usu.ac.id

This study discusses the differences in results obtained between three evaluation tools in reading lessons, the comprehension question (CQ), multiple choice (MC), and cloze passage (CP), and ascertains which evaluation tools show the highest results. This study was designed using an alternative measuring tool by connecting the validity of test cloze and tests C as a measure of the ability to read English text. The text is taken from the reference book "Contact U.S.A Reading and Vocabulary Textbooks." The information obtained is useful for developing reading techniques and teaching strategies, especially for remedial purposes. The results of this study are also useful for the development of English teaching and the application of applied linguistics in English research. The findings in this study prove that the differences between the three types of evaluation in this study in the form of pairing, namely CQ-MC, MC-CP, and CQ-CP, are not significant. This shows that the evaluation results of the three types of evaluation tools do not have much difference. Although there is no significant difference between the three evaluation tools used, this does not mean that all three have the same advantages. The research conducted has not been able to provide answers to questions as to which form of evaluation tool is better used in reading and which can show the highest results. This is because each form of evaluation has an unequal emphasis and therefore, the three forms of evaluation should be given variedly to students learning to read. In addition to reducing the level of boredom in students, the use of a variety of evaluation tools gives teachers clarity on students whose performance’ are not always uniform. Teachers can then find out the form of exercises that still give difficulties to students in achieving teaching indicators. Pages 783 to 802




Identifying English Text Reading Comprehension Problems in Senior High School Students 

Rohani Ganiea, Delianab, Tengku Silvana Sinarc, a,b,cUniversitas Sumatera Utara, Indonesia, Email: arohani@usu.ac.id,  bdeliana413@gmail.com,  ctengkusilvana@usu.ac.id

The Indonesian government allocates English as a compulsory subject for junior and senior high school. However, the English language skills of students in Indonesia are still weak compared to the neighbouring countries of Malaysia, Singapore and Brunei Darussalam. Among the English language skills, reading comprehension skills are the most focused upon skill for high school students. The aims of this study are to identify the problems in reading comprehension of English texts. The data analysis used is thematic analysis. The results of this study show that there were three major problems in reading comprehension faced by the student, including internal and external problems. The internal problems faced by students were related to three sub-themes; students’ limited understanding of the vocabulary in the reading texts, and a lack of motivation to learn English caused by inappropriate  teaching techniques for reading comprehension. The external problems were lack of teaching materials and environment. These problems have been overcome by implementing cultural components into English learning and by providing appropriate teaching methods based on the genre of texts, student need and characteristics. Pages 803 to 817




The Implementation of Indonesia As the Rule of Law Based Constitution 1945 after Amendments

Bambang Panji Gunawana, Surti Yustiantib, Sulistyani Eka Lestaric, Erniati Effendid, Poernomowatie, Muzaki Affandif, aUniversitas Maarif Hasyim Latif, bUniversitas Merdeka Surabaya, Indonesia, cUniversitas Sunan Bonang, Indonesia, d,eUniversitas Kartini Surabaya, Indonesia, fUniversitas Sunan Giri, Indonesia, Email: abambang.panji@dosen.umaha.ac.id,  bsurtiyustianti@ymail.com, csulis_usb@yahoo.com,   deffendy@gmail.com,  epoernomowati155@gmail.com,  fmuzakki.affandi@gmail.com

Before amendment, the Preamble of the 1945 Constitution contained the statement that Indonesia is a state based on Law. In the explanation of the 1945 Constitution it is also explained that “Indonesia is a rule of Law”, as stated in article 1 (3).  The provisions of the aforementioned article constitute the constitutional basis that Indonesia implements a constitutional system in accordance with the elements of the legal state; Law is placed as the only rule in the society of the nation and state (supremacy of Law). There is a difference in meaning between Indonesia that is a state based on Law and Indonesia is a state Law. The applicability of the 1945 before and after the amendment is followed by a different constitutional structure that gives a different meaning as a state based on Law. Continental European legal systems recognise “rechts staat (legal state)”, while other countries of the world recognise a concept of the rule of Law state extracted from anglo-saxon states. Both Laws’ state models prioritise different aspects. The rechts staat concept prioritises wetmatigheid principles that later became rechtmatigheid, while the rule of Law prioritises equality before the Law. Due to differences in emphasis of these operations, there arose the different elements between the Rechts Staat concept and the rule of Law concept. Pages 818 to 827




The Urgency of the Transparency Principle in the Governor's Accountability to Regional Financial Management

Dani Sintaraa, Eddy Purnamab*, Suhaidic*, Faisal Akbar Nasutiond*, aPh.D Law Program, Graduate School, University of Sumatera Utara, Indonesia, b,c,dUniversity of Sumatera Utara, Indonesia, Email: adanisintara@yahoo.co.id,  b*eddypurnama@unsyiah.ac.id,  c*suhaididunant1962@gmail.com,  d*fakbarnst@gmail.com

The principle of openness in organising regional government opens itself to the right of society to obtain true, honest, and non-discriminatory information about the implementation of regional governance, particularly the management of regional finances, while paying attention to the protection of personal rights, groups and secrets of the country. In fact, however, in the implementation of the governor's accountability to regional financial management, the basic application of transparency is unenforceable because of the ongoing negative relationship between the governor and the Regional People's Representative Council (DPRD). This certainly has meant the purpose of the implementation of regional government to build the welfare of the community can't be achieved. The purpose of this research is to know the urgency of the transparency principle to the governor's accountability in regional financial management. This research is a normative juridical study, with a descriptive-analytical approach. The results show that the governor's accountability to the management of regional finances has not fully implemented the principle of openness. This is because there is still a negative political compromise between the governor and the Regional People's Representative Council (DPRD). In conclusion, when the principle of transparency is not used in the governor's accountability to the management of regional finances, people's welfare will be difficult to achieve and certainly contradict the fifth precept of Pancasila. Pages 828 to 836




Legal Aspects of Opportunity and Potential of North Sumatra on International Trade Implementation

Halimatul Maryania, Rahmadanyb, Atika Sandra Dewic, Adawiyah Nasutiond, a,dUniversitas Muslim Nusantara Al Washliyah, Medan Indonesia, bUniversitas Amir Hamzah, Medan - Indonesia, cUniversitas Amir Hamzah, Medan - Indonesia, Email: ahalimatul.maryani@umnaw.ac.id,  bDanyrahma993@gmail.com,  cIkasandradewi1203@gmail.com, dadawiyah.nasution@umnaw.ac.id

The basic concept of free trade is the removal of barriers in international trade and its implementation of shaping globalisation universally with a very broad scope. Globalisation, of course, has an impact on the existence of local products (regional potential) in international, regional, and multilateral trade with the "Free Trade Agreement". There is actually a multilateral system, the World Trade Organization (WTO), that is far better than existing systems in a regional framework. However, the multilateral system in the WTO framework is hampered and does not work well, so that countries form regional trade blocs, such as ASEAN, AFTA and ACFTA, to gain direct benefits and advance and develop regional economic growth. On January 1, 2010, China joined the ASEAN China Free Trade Agreement (ACFTA) on the Framework Agreement on Comprehensive Economic Co-operation between the Association of South East Asian Nations and The People's Republic of China (Asean-China). This has been ratified through the Presidential Decree Number 48 of 2004 and Law Number 24 of 2000 on International Agreement. Therefore, the purpose of this study is to know the opportunity and potential of North Sumatra in implementing international free trade. It also aims to know the policies implemented by the government to protect domestic industries against the negative impacts of the implementation of international trade. This study uses a juridical normative type and descriptive analysis as a characteristic by using secondary data, consisting of primary, secondary and tertiary legal materials. Legal materials are collected from literature searches and analysed qualitatively.    Pages 837 to 847




Benchmarking-BSC Integration for Building Strategic Performance Learning Matrix: Evidence from Jordan

Issam Aldabbagha, aAl-Ahliyya Amman University- Jordan, Email: aialdabbagh@ammanu.edu.jo

This research’s focal point is to examine empirically the potential gained value from Benchmarking-BSC’s financial perspective integration in building a reliable strategic performance learning matrix. Its methodology consists of administrating a comparative analysis of 8 agreed financial indicators (ROI, ROE, DR, DPS, EPS, MTBR, SMV, and SBV) as measures translating Jordanian public Shareholding Banks’ strategic performance outcomes during 14 years of operation (2005-2018). A comprehensive benchmarking process reveals precious information flow concerning JPSBs performance comparisons; their general competitive positioning, best practice bank in each of the adopted 8 measures, the benchmarked banks’ ranking list, and the relative strategic performance gaps separating each from the best-in-class. This research proved that integrating Benchmarking-BSC's financial perspective generates a synergic combination that enables building a reliable strategic performance learning matrix. The built matrix in this research enhances JPSBs’ vital strategic aspects, supporting their efforts towards improvement, and sustainable future innovations. This research contributes to the literature by examining the significant role of the emerging 'Integrative' trend, opening additional horizons to the corporate’s strategic performance issues, joining the ultimate shared cause of both genuine methodologies; 'Benchmarking' and 'BSC''.  This research’s built strategic learning matrix can be considered as a piece of original evidence. Pages 848 to 879




Fair Use or Fair Abuse? Deconstructing YouTube’s Revenue Sharing and Copyright Protection Mechanism

Dyah Permata Budi Asria,  Edy Sriyonob, Andhika Justisiac, a,cDepartment Business of Law, Janabadra University Jl. Tentara Rakyat Mataram No. 55-57, Yogyakarta, Indonesia, bDepartment of Civil Engineering, Faculty of Engineering, Janabadra University   Jl. Tentara Rakyat Mataram No. 55-57, Yogyakarta, Indonesia, Email: adyah@janabadra.ac.id,  bandhikajustisia@gmail.com,  c   edysriyono@janabadra.ac.id

How does YouTube make money off its videos? How can users actually profit from their YouTube views? As one of the most popular platforms on the internet, YouTube has attracted the attention of many advertisers and sponsors. However, the way YouTube manages its two-sided market remains unknown. To make matters worse, the entanglement of copyright embedded in each video also creates another complication. This paper analyses the way in which the YouTube revenue sharing mechanism is developed among its users, particularly for copyrighted contents. We found evidence that there was an alignment between YouTube internal policies with the country’s regulation in relation to copyright protection. Using the case of Indonesian law, the actions taken by YouTube as the revenue sharing manager are in accordance with the Copyright Act, especially with provisions relating to collective management institutions. We also found evidence that it is important to regulate the digital sphere, particularly to content sharing and distribution over a digital platform. Pages 902 to 918




The Role of Corporate Governance on Strategic Management Accounting Disclosure

Setianingtyas Honggowatia, Djoko Suhardjantob, Sri Wahyu Agustiningsihc, a,bEconomic and Business Faculty, Universitas Sebelas Maret, Indonesia, cEconomic Faculty, Universitas Veteran Bangun Nusantara, Indonesia, Email: asetianingtyas_27@yahoo.co.id,  bdjoko.suhardjanto@yahoo.com,  cyayukayoe@gmail.com

This research aims to investigate the role of the board of commissioners and the board of directors on the extent of Strategic Management Accounting (SMA) disclosure in annual reports of Indonesian manufacturing companies. The annual reports of manufacturing listed companies for 2014 – 2018 were examined to measure the extent of SMA disclosure and to investigate the effect of the characteristics of the board of commissioners and board of directors. This study used 42 items of weighted disclosure index, based on international guidelines and SMA literature. This study used data panel regression analysis technique. The result shows that the characteristics of the board of commissioners (tenure and educational background) have a significant effect on the extent of SMA disclosure. Meanwhile, only the tenure of the board of directors has a significant effect on the extent of SMA disclosure. Pages 919 to 936




Family Social Support for the Elderly Based on Human Capital (Perspective of Symbolic Interactionism in Toraja Families in Makassar City)

Hasbia, Mohamad Fauzi Sukimib, Musrayani Usmanc, Muhammad Yusufd, Yusriadi Yusriadie, a,cDepartemen Sosiologi, Universitas Hasanuddin, Makassar, Indonesia, bNational University of Malaysia, Malaysia, dPh.D Candidate, Universitas Negeri Makassar, Indonesia, eSekolah Tinggi Ilmu Administrasi Puangrimaggalatung, Makassar, Indonesia,

Family social support for the elderly in the Toraja community is changing and quality services and human capital-based services are needed. This paper describes the new pattern of family social support for the elderly of Toraja families in Makassar City. Research methods with qualitative case study types were used and data collection was done through interviews and observations. The results showed there are still families providing social support services to the elderly. The change is the Toraja people offering assistance at home but using professional servants to provide maximum service to the elderly. The conclusion of the study is that the improvement in the quality of the socio-economic life of the Toraja community results in less time to provide social support in the form of services to elderly parents. However, the quality of service to these parents did not diminish by presenting professional servants and was agreed explicitly by family members as a substitute for assistance from their children as they are busy working. In other cases, family members have enough time to provide services to elderly parents and  get material support from families who are busy working. Pages 937 to 947




Integrating Science and Religion in the Curriculum of Indonesian Islamic Higher Education: A Case Study of UIN Malang

Nur Alia, aFaculty of Tarbiyah and Teacher Training Universitas Islam Negeri Maulana Malik Ibrahim Malang, 65144, Indonesia, Email: anurali@uin-malang.ac.id

The weak implementing of the integration of science and religion (SR) has been consistently reported as a problem in the developments of science, technology and social change. The Director-General of Islamic Education instructs Rectors of Islamic Higher Education (IHE) to review, develop and organise the integration of religion and sciences. This study evaluates the extent of the integration within the curriculum. The methods used in this case study were in-depth interviews, observations and document analysis. The results showed that Universitas Islam Negeri (UIN) Malang puts secular and religious sciences in an equal position, integrating religion within the curriculum through the inclusion of spiritual elements and hidden curriculum. The integration uses three methods, i.e., internalisation, labelisation, and deductive methods. This paper concludes that the integration of SR guides the development of religion, science and arts in an integrative way based on religious values and character-building, and fulfils human needs. Pages 948 to 960




The Impact of Innovation on the Performance of SMEs in Oman

Nasser Alyahyaeia, Nor Azilah Husinb, Kamisah Supianc, aFaculty of Business Studies, Arab Open University, Muscat, Oman, b,cFaculty of Business and Accountancy, University Selangor, Malaysia, Email: anasser.y@aou.edu.om,  bnor_azilah@unisel.edu.my,  ckamisah@unisel.edu.my

One of the national priorities of Oman Vision 2040, is the Private Sector, Investment, and International Cooperation. The strategic direction of 2040 focuses on enabling the private sector competitive economy which integrates with the world economy. To inspire Omani citizens on the entrepreneurial path and to improve the SMEs performance, the government has been conducting workshops and seminars on small and medium-sized businesses in different regions in Oman. The purpose of this paper is to contribute to the knowledge of entrepreneurship in Oman; hence it studies the impact of innovation on the business performance of SMEs in Oman. The research employed a quantitative approach in gathering and analysing data, using a self-administered questionnaire. The findings of this study concluded that innovation is positively and significantly related to business performance of SMEs in Oman. Pages 961 to 975




Developing Criteria for Assessing Quality Culture in Universities: Evidence from Four Universities in Vietnam

Xuan-Ngoc-Thi Nguyena, Giang-Linh-Thi Leb, Ngoc-Duc Lec, Trung Trand, aTra Vinh University, Tra Vinh 940000, Vietnam, bHo Chi Minh City University of Food Industry, Ho Chi Minh city 700000, Vietnam, cCompany of Assurance, Measurement and Evaluation for Educational Quality (CAMEEQ),Vietnam, dVietnam Academy for Ethnic Minorities, Hanoi 100000, Vietnam, Email: angocxuan@tvu.edu.vn,  bgiangltl@hufi.edu.vn,  cngocld2000@gmail.com,  dtrungt1978@gmail.com

Quality culture plays an important role in the development of higher education institutions. The purpose of this research is to develop a set of criteria for the assessment of the quality culture in Vietnamese universities under the sustainability value approach in five fields: 1) the academic field, 2) the social field, 3) the human field, 4) the cultural field, and 5) the field of landscape and material facilities. Data was collected from 356 respondents from 4 universities in the Mekong Delta region, Vietnam by employing both qualitative and quantitative methods. The results show that the criteria has good convergence in each standard for assessment of quality culture in universities, the standard academic field has the best implementation level compared to other standards/fields. The self-assessment results according to the proposed standards show that the current status of quality culture development of the university is at the progress stage. Pages 976 to 995




The New Curriculum in the Indonesian Educational System: Can Islamic Teachers Teach Better?

Syabuddin Gadea, aFaculty of Education and Teacher Training, Vice Chancellor of State Islamic University (UIN) Ar-Raniry, Aceh, Indonesia, Associate Professor of Islamic Education, Email: asyabuddin@ar-raniry.ac.id

This paper makes a real and unique contribution of knowledge. The new curriculum in Indonesia has created debates among teachers, including Islamic teachers. To enhance the quality of education, the government of Indonesia has established a new curriculum, publicly known as the 2013 Curriculum. This curriculum is clearly designed to enhance pupils’ understanding. The curriculum has several aims, like allowing the teacher to arrange learning plans, increasing pedagogic competence, and facilitating learning evaluation. Those main attributes are expected to be possessed by Islamic teachers, who will be able to teach better. These aims, however, have produced a new problem, which was not expected by the new curriculum. To address this, researchers have conducted research in the Province of Aceh, and involved a number of school masters as the first data resources. This research has used a qualitative method with an educational approach. The main instruments used in this research were interview and observation. Pages 1009 to 1025




The Obstacles of Land Registration of Local Government Assets in Aceh Province, Indonesia

Ilyas Ismaila, Azhari Yahyab, Abdurrahman Yunusc, a,b,cFaculty of Law, Syiah Kuala University, Indonesia, Email: ailyas.ismail@unsyiah.ac.id,  bazhari.yahya@unsyiah.ac.id,  cabdurrahman@unsyiah.ac.id

This paper aims to scrutinise the obstacles faced by the local government in registering land owned by the local government in the land office as government assets. This study applies legal empirical methods by using a qualitative approach. Data required for this study consists of primary and secondary data. Primary data was obtained through field research and secondary data was obtained through library research. All collected data was analysed by using qualitative analysis. The results show that administratively all land owned by the local government as government assets have been recorded in the inventory book, but they have not been registered yet in the land office. The recording of land assets is carried out by identifying all plots of land. The inventory book contains a goods inventory that can be accessed by all interested parties. Because most land assets are not registered yet in land office yet, many plots of land are still uncertified. The Obstacles faced by the local government in registering land in the land office include a lack of proof of land acquisition owned by the local government and land ownership disputes with a third party. It is suggested that the local government should keep proof of land acquisition from the sellers and settle any land dispute with the third party to obtain legal certainty of land ownership. Pages 1070 to 1080



The Impact of Using Classroom Interaction on Teaching English Grammar for 1st Year Iraqi EFL University Learners

Aswan Fakhir Jasima, aDepartment of English, College of Education, Misan University, Email aaswanfakhir@uomisan.edu.iq

The modern world has witnessed dramatic changes in the disciplinary filed of Applied Linguistics. New theories, methods and findings of linguistics were applied to the conceptual areas of language teaching and learning. There is a new awareness of the modern linguistics methods in teaching and learning human language as a phenomenon of communication. The contemporary views of language teaching allows a prominent role for interaction while learning for the reason that "language is acquired as learners actively engaged in attempting to communicate in the target language" (Nunan , 2001 : 51). Pages 1081 to 1095



NH Index: Construction Scale for Measuring Social Responsibility Performance for Local Communities

Nor Hadia, Irsad Andriyantob, Khanifah Khanifahc, a,bIslamic Business and Economic Faculty, IAIN Kudus, Indonesia, cBusiness and Economic Faculty, Universitas Wahid Hasyim, Indonesia, Email: anh_oke@yahoo.co.id,  birsad.smg@gmail.com

This study aimed to obtain the design of an alternative measuring method based on NH Approach CSR. The NH Index is a measure of CSR that was constructed comprehensively, integrally, and contextually. In the NH Index, the dimension formulation, indicators, parameters, measurement fields, and formulas were obtained from the identification of the corporate and stakeholder contextual object of measurement. The research method used was research & development. The types of data used in this study included primary and secondary data. The respondents were grouped communally: employee, consumer, local community, and local governance. As many as 90 from 200 people who lived around the cement industry in Central Java and East Java Indonesia were involved in this study. The data was collected through surveys, observation, and interviews. A new alternative model was found, namely the NH Index that can be used to measure the effectiveness of CSR programs. NH Index develops dimensions, indicators, parameters, measuring fields, and measuring instruments in a comprehensive, integral, and contextual way. The NH Index instrument test results showed that all community groups were at a high grade, namely quality B. Even CSR assistance for employee groups had very high grades with quality A. Pages 1096 to 1115




Tourism Communication and its Impact on the Behaviour of Tourists in Recreational Places: A Practical Study of a Number of Recreational Places in the City of Baghdad

Zuhier Abbas Azeeza, aCollege of Tourism Sciences, Al-Mustansiriya University, Iraq, Email: azuhier.abbas1976@uomustansiryah.ed.iq

This research assessed the impact of tourism communication and its various elements on the behaviour of tourists in a number of recreational places within the city of Baghdad. The research started from a problem expressed by a number of intellectual and applied questions. The aim of this study is to clarify the theoretical philosophy and the intellectual implications of these variables on the sectors in general and the tourism sector in particular.  The research community comprises of the visitors of the places of entertainment in the city of Baghdad, and is used to examine the impact of tourism on them and their behaviour. 300 questionnaire forms were distributed to these people as they were the best to represent the community study. 100 forms were distributed in each of the recreation areas that were dealt with, namely the tourism island of Baghdad, Wedding Island, and Al-Zawraa Park. The importance of the research is that it will highlight the tourist communication and, in doing so, reveal how to influence the tourist and his behaviour, and how to motivate him to visit the entertainment places in Baghdad. It was tested by a set of non-scientific statistical tools and used the questionnaire as a tool to collect data and information from the research community. In order to achieve the goal of research and answer the questions and test the validity of his hypotheses, the research adopted the questionnaire, which is the main tool for collecting data and information. Other methods were used such as personal interviews. The researcher reached a set of theoretical and applied conclusions that identified the reality in the application environment, the most prominent of which is that tourist behaviour is characterised by a multi-behaviour that is shown in multiple images so that it can be compatible with the situations he is facing. This is characterised by the personality of the tourist and vary from person to person. Pages 1116 to 1137




The Impact of Corruption on the Economic Growth of Selected Arab Countries for the Period 2000-2017

Dina Ahmed Omara, Zakariya Hassan Hussein Abu damesb, aIraq / Northern Technical University / Technical Institute / Nineveh, bJordan/ Researcher of political, international and regional affairs, Email: aDinaahmadomar1972@gmail.com,  bzak_abudames@yahoo.com

This study examines the impact of corruption on the economic growth of selected Arab countries (Iraq, Qatar, Saudi Arabia, Jordan, Egypt and Algeria) during the period 2000-2017 by using the two-stage least squares method. In this study we reviewed the concept, types, causes and effects of corruption on economic variables, which in turn affects all other variables in these countries, the most important of which are political and social. This is a study of global corruption indicators and their various effects on economic growth in these countries.                                                                                                 The results of the study concluded that the corruption witnessed by Arab countries has affected their economic growth, and the results of the causal test showed that there is a causal relationship between corruption and economic growth. We found that corruption has had a clear impact on economic growth in these countries. Pages 1138 to 1154




Predicting the Monthly Demand for Blood Using Artificial Neural Networks: A Case Study of a Blood Bank in Nasiriyah City

Ahmed Karim Jasima,  Kadhim Ahmed Jawad Abbasb, aCollege  of Administration  and  Economics,  University of Thi-Qar,Iraq, bCollege  of  Administration  and  Economics, Mustansiriyah University,Iraq, Email:Ahmed.kareem@utq.edu.iquadh_jsheme@uomustansiriyah.edu.iq

The study is based on the application of the Artificial Neural Networks (ANNs) model to predict blood demand in the central blood bank at Al-Haboubi Hospital in Nasiriyah City of southern Iraq. The model network was installed, validated and tested using blood incoming and outgoing data monthly from January 2013 to December 2017. Through trial and error procedures, the number of hidden neurons was estimated. The mean square error (RMSE), mean absolute error (MAE), and correlation coefficient (R), was applied to select the best model. Artificial neural networks are considered an effective technique to estimate incoming and outgoing blood, which is very helpful for those who work in this important field. Pages 1155 to 1166




The Influence of Employee Self-Efficacy on the Quality of Work Life

Hadeel Kadhim Saaeda, Salma H.Raheemahb, Alyaa J.Mohammedc, a,b,cCollege of Administration & Economics – University of Baghdad, Email: adr.hadelkadim@coadec.uobaghdad.edu.iq,  bsalmahatytaraheemah@coadec.uobaghdad.edu.iq,  cdr.alyaa@coadec.uobaghdad.edu.iq

This research aims to study the effect of employees’ self-efficacy on their quality of work life, due to the vital role that self-efficacy plays. If self-efficacy is high, workers succeed in achieving their duties and in overtaking the associating difficulties no matter how demanding those duties might be. The opposite is true for when self-efficacies are low; workers fail in carrying out the simplest duties assigned. This study proposes a theoretical framework that delineates studying the effect of self-efficacy in the quality of work life depicted in the opinions of a sample of managing directors of the Oil Products Distribution Company in Baghdad. Four subdimensions of the variable of self-efficacy were adopted, and five for the quality of work life variable. The research sample consisted of 42 members who were working as managers at various administrative levels for the aforementioned company. A questionnaire was used as the main tool, and the data were analysed by means of the arithmetic mean and the AMOS v.23 software. The research revealed that there was an influence of self-efficiency on the quality of work life. Pages 1167 to 1184




Strategic Innovation, Entrepreneurial Orientation and Strategic Success in a Ministry of Water Resources

Shehenaz Fadhil Ahmeda, aMustansiriya University / College of Business and Economics - Department of Business Administration, Email: ashahinaz1974@uomustansiriyah.edu.iq

The present research aims to test the relationship between strategic innovation as a first respondent variable in the entrepreneurial orientation as a second responsive variable in achieving strategic success as a dependent variable. The research was applied to a purposive sample of managers working in the headquarters of the Iraqi Ministry of Water Resources of officials of sections and divisions, including 30 managers. The questionnaire was used as a fundamental tool for data collection. The collected data were processed and analysed using one of the statistical methods, which is in a correlation of the ranks of Spearman and the simple and multiple linear regression coefficients. Adoption of the statistical program (STATE 15) was employed in the data analysis processes. Strategic success is achieved in the light of compatibility between the two independent variables adopted in the study. The most prominent recommendations that came out of the research is to give renewal capabilities possessed by the researcher, which has a significant impact on achieving strategic success. This could orient the capacity to exploit the opportunities available by defining the Organisation's attitudes towards strategic success, so that be able to combine them with future trends. Pages 1185 to 1208




The Effect of Audit Committee Competence, Managerial Ownership, Company Size and Leverage, on Fraudulent Financial Reporting

aWinwin Yadiati*, bHarri Suharman, cSugiono Paulus, dResa Angraini, a,b,c,d Faculty of Economics and Business, Universitas Padjadjaran, Indonesia, Email:yadiati@gmail.com

This research aims to determine the effects of audit committe competence, managerial ownership, firm size and leverage on fraudulent financial reporting. The population of this research is the set of manufacturing companies listed on the Indonesian Stock Exchange (IDX) in 2014-2016. The samples used are 51 companies with three years observation, chosen by a purposive sampling method. Logistic regression method is used to test the hypothesis. The results show that partially, audit committee competence has a significant negative effect on fraudulent financial reporting. Leverage has a significant positive effect on fraudulent financial reporting. Managerial ownership and company size have no effect on fraudulent financial reporting. However, audit committee competence, leverage, managerial ownership and company size are simultaneously affecting fraudulent financial reporting.Pages 1209 to 1225




Legal Mechanisms for Distributing Iraqi Parliamentary Seats, Post 2003: A Suggested Model for Iraq

Ahmed yahya Hadia, aImam Al-Kadhim University College for Islamic Sciences. Department of Political Sciences,

Elections are the democratic means by which voters express their choices in choosing their representatives, and what governs these elections is a law in which the established electoral system and the mechanism for converting votes into parliamentary seats, so there are many types of them, the system of proportional representation and the individual system, and there is another system It is the mixed system. As for the Iraqi case, from 2003 until 2019, it followed the proportional representation system as an electoral system and used full proportional representation and approximate proportional representation, as well as St. Lagh as a mechanism for distributing parliamentary seats, but this was subject to many criticisms. Because small parties are not allowed to win elections, therefore the researcher suggested adopting the mixed system of the Iraqi situation in order to achieve fairness in representation and simplicity in calculating votes. Therefore, the research was divided into two topics, the first legislative elections after 2003 and this topic included several paragraphs including (what is the election, types of electoral systems In Iraq, the flaws that accompanied the Iraqi electoral laws) As for the second topic, the title of the electoral system in Iraq was a proposed model, and under this topic several paragraphs were included, including talk about the nature of Iraqi society, a mixed electoral system as a solution to the naked situation Qiya. Pages 1226 to 1237




Bodily Kinesthetic Intelligence and its Relation to Emotional Management

Afrah Hadi Hummadi Al Taiea, aUniversity of Baghdad / Faculty of Education Pure Sciences Ibn Al - Haytham

The study aimed at relating physical-motor intelligence to emotional management. The research sample consisted of (120) students from the Institute of Fine Arts, Baghdad, male and female, chosen in a simple random way. To achieve the research goals, a measure of physical-motor intelligence was included; (23) items. Building a measure of emotion management included (32) items. The psychometric properties were extracted by distinguishing validity and reliability paragraphs for both scales. The results were that the sample enjoys a high degree of physical-motor intelligence and emotional management. Further, there is no statistically significant difference between the type and age of both physical-motor intelligence and emotional management. The research produced recommendations and suggestions, given below.Pages 1238 to 1262




A Comparative Study of the Curriculum of Arabic Grammar in Iraq and Lebanon

Maytham Ahmed Abd Hamzaa, aMinistry of Education Directorate General of Education in Maysan Governorate,

This research is a study of two textbooks: - “Arabic language and Literature” for Iraqi third intermediate class students, and “Arabic language “for the ninth class in Lebanon”. The study is divided into three chapters. Chapter One is a comparison of the activity of writing, with its associated subjects of dictation and composition in the studied textbooks. Chapter Two compares the literary subjects such as poetry and reading in the two textbooks. Chapter Three is devoted to comparing "grammar" in the two textbooks. It is concluded that the Iraqi textbook is characterised by sequencing, in presenting ideas, and that there are more topics in the Lebanese textbook than in the Iraqi one. The text of the study contains more details about the comparison of the two textbooks. Pages 1263 to 1272



Sunday Kliwon Recitation: A Strategy to Grow the Character of Elementary School Students in Indonesia

Dhiniaty Gularsoa, Martonob, Juang Kurniawan Syahruzaha, aFakultas Keguruan dan Ilmu Pendidikan Universitas PGRI Yogyakarta,Indonesia,bElementary School State Rejodadi, Bantul, Yogyakarta, IndonesiaEmail:adhiniaty@upy.ac.id,bm9rtono@gmail.com, ajuang@upy.ac.id

The problem of character from generation to generation occurs in almost all places and aspects of the world, education is no exception. Character problems also arise in Rejodadi Elementary School (ES), located on Bantul Regency, Yogyakarta, Indonesia. One of the efforts made by Rejodadi Elementary School in growing character is through the Sunday Kliwon Recitation (SKR). SKR at Rejodadi Elementary School was organised based on an agreement between the Elementary School Curriculum Development Team and the School Committee. The implementation of SKR is technically managed by the Parents Association (PA). The SKR activity was first held on August 8, 2015, and runs regularly every Sunday Kliwon each month. The purpose of this study is to determine the benefits and impacts of SKR activities so that schools, parents, students and the education office can take the best practices from these SKR activities. This research is qualitative research using the case study paradigm. Research data is obtained through questionnaires, observations, interviews, and documentation. The questionnaire was filled by 103 of 153 parents (67%). Interviews were conducted with 4 parents of students. The observation was carried out for 4 months (4 times of SKR activities). Data analysis was performed using an analysis model from Zamroni namely notice things, collect things and think about things. The validity of research data uses credibility (internal validity) and dependability (reliability). The results showed that the greatest benefit of SKR activities in Rejodadi Elementary School was felt by students' parents by gaining new knowledge from the teacher (ustad/ustazah). The biggest changes as a result of the existence of SKR activities were (1) the relationship between parents and teachers and the school became closer, (2) there was an increase in student achievement as a result of SKR activities. The character traits that grew dominant through the impact of SKR activities were (1) religious, namely obedience of worship and obedience as well as respect for parents and (2) the character of integrity, the sense of responsibility of students is increasing. Research to determine the effectiveness of quantitative SKR activities needs to be done to further support the sustainability of this study activity. Pages 1273 to 1294

The Use of YouTube Channels in the Legal System

Amna Mahmoud Shit Khattaba, aIraqi University / College of Education for Girls / Department of Quranic Sciences, Email: asayf972@hotmal.com

There is no doubt that the family is the cell and pillar of society. The family carries out its tasks and functions with the aim of satisfying the needs of society and preparing them to be good individuals under conditions dominated by family communication and understanding. Research related to the statement of some forbidden and prohibited images on YouTube, and jurisprudential controls on the use of YouTube channels by the Muslim family, and other social networks such as Facebook, WhatsApp, Messenger, and others do not come with us here. In this research, the researcher has followed a descriptive approach the use of YouTube channels in the legal system with the benefit of the inductive and deductive approach. The research was conducted in  accordance to the following steps: 1. The researcher referred to the sources, references, and studies related to the research topic. 2. These findings were then attributed the Qur’anic verses to their location from Surah. 3. Explain the dangers of drifting behind the violating channels on YouTube. 4.Define  key terms that 5.Provide a definition of some famous characters and figures. Pages 1295 to 1311

Legal Protection for the Buyer in Credit Sales

Aqeel Sarhan Mohammeda, Hussein Obaid Shawatb*, a,bLaw College, Al-Qadisiyah University, Iraq, Email: b*Hussein.ali@qu.edu

The legal protection of the buyer within the scope of the credit sale is one of the most important guarantees for the buyer, especially since the legislation has focused on the protection of the seller. This protection, which is a guarantee for the buyer shall be in stages and  may provide protection before the conclusion of the contract of the sale of credit.  The obligation of the seller to inform the buyer's protection in this sale is not limited to the previous phase, but extends to the implementation phase of the contract where the buyer's protection is at the stage of the implementation of the credit sales. It occurs in writing the contract, but this writing is required by the legislation in the credit sales and is for proof and not as a pillar of the contract. The second guarantee, at this stage, concludes from the nature of the credit contract as the contracts are binding on both sides where these recent contracts entitle the parties not to the implementation of its obligations. This occurs if the other party does not implement its obligation as authorised by these contracts to claim avoidance and there are guarantees during this period required by the contract, which must be executed in good faith. The buyer's legal protection does not stop there, but for the period after the contract, there is protection. The buyer is the seller's breach and this protection is the imposition of the penal and civil sanctions represented by the avoidance of credit contracts as well as the right to cancel the credit contract. The second part of the buyer's protection is the direction of the credit institutions that provide loans to the buyer to complete the conclusion of the credit contracts. Pages 1312 to 1323

Financial and Administrative Corruption Crimes and a Means of Combating These Crimes in Iraq as a Model

Zain Alabdeen Awad Kadema, Ahmed Hamdallah Ahmedb, aLaw College, Muthanna University, Ministry of Higher Education and Scientific Research, Republic of Iraq, bAL -Qadisiyah University, Ministry of Higher Education and Scientific Research, Republic of Iraq, Email: azain.alabdin@mu.edu.iqbahmed.hamdallah@qu.edu.iq

The phenomenon of committing crimes of financial and administrative corruption is not new, but it exists in all countries However, the issue of its spread is relatively small in some countries with only a few particular cases of committing them, yet in in other countries, the issue has spread like a disease that is ravaging the body. Corruption in Iraq has a deep-rooted origin in society since the existence of the Ottoman Empire, but it exists even after the formation of the modern Iraqi state founded in 1921. The cases of administrative and financial corruption continued to spread in most state institutions until those worsened. The phenomenon became a larger issue after the economic embargo imposed on Iraq in the 1990s. It spread alarmingly after the international occupation of Iraq led by the United States of America, as the atmosphere that existed after the occupation. This contributed to creating the right environment to exacerbate this phenomenon worthy of follow-up, observation, and study, because the aggravation of this dangerous phenomenon stands in the way of progress practical and development of the country and at all levels. In order to thoroughly research the subject, the researchers will follow the analytical approach of the legal texts and the inductive approach to develop solutions to the problem of research. Pages 1324 to 1335

Psychological Well-Being and Its Relationship with Academic Aspiration of Female Students of the Kindergarten Department

Wafa Hassan Eissa Al-Faridawia, aMinistry of Higher Education and Scientific Research, University of Baghdad, College of Education for Girls, Department of Kindergarten Teaching

The research problem arises from the important concept of psychological. In recent years has become the major issue of various research and studies, due to its close link with positive mood, satisfaction, and life acceptance as well as self-realization. Whereby the individual college female- student, in particular, realises herself through the aspiration level, which is considered an important and essential part of her psychology. The ability to frame and enhance the female- student's optimistic beliefs in a way that enables her to deal with different forms of psychological pressures. An individual's belief in their capabilities to achieve their goals, enables them to manage their life. The problem of the research is that the researcher collected it through his presence in the place of students of the kindergarten department. The research found that, during the students scientific and life courses, they are exposed to difficult or challenging conditions, which may hinder their psychological well-being and directly affect their academic aspiration, life and work as a teacher of an important generation (Preschool children). Pages 1336 to 1353

The Role of Strategic Cost Technologies in Achieving Outstanding Performance: An Exploratory Study of the Opinions of a Sample of Workers in a Ready-To-Wear Factory in Mosul

Hanan Ihsan Khalila, Mayada Mahdi Salehb, Samar Marei Hassanc, a,b,cNorthern Technical University, Mosul, Iraq,

At the present time, competition conditions have become global as a result of the openness and diversity of the markets. This has led to additional efforts by the management of companies, which operate in those markets, to provide new innovative products in order to satisfy customers’ requirements for the products provided by the company. In response to these conditions, companies have begun to focus on planning and designing products that customers demand, and within the limits of the targeted costs, which are supposed to represent the maximum permissible costs for these products and are specified based on the market data. In this atmosphere, it was self-evident to develop traditional cost accounting methods to identify the best way to achieve the same goal, which is to reduce costs to achieve the targeted costs. Pages 1354 to 1373

Perceived Risks and Their Impact on Customer Online Buying Decisions: A Field Study for Online Marketing Services in Iraq

Alaa Yahya Younusa, Sina Ahmed Jarallahb, a,bCollege of Education for Girls, Iraqi University, Iraq, Email: aalaayahea2020@gmail.combSinaahmed310@gmail.com

The shift from the traditional style of shopping to online shopping has led to changing habits and patterns of purchase in consumers. Many changes have occurred, such as convincing customers that online transactions are safe and that products are quality and guaranteed. There are many channels for replacing and returning products, multiple methods of  delivery, enhanced marketing, and user friendly services. Perceived risk is an important element in studying the behaviour of consumers. There is no doubt that consumers are exposed to different risks when they engage in purchasing behaviour, and the nature of those risks varies depend upon a particular set of factors, the most important of which is the nature of the product, whether there is a good service, the nature of the consumer, and the availability of information. Pages 1374 to 1390

An Application of the Balanced Scorecard on the Performance of Employees in the Human Resources Department in Saudi University: A Case Study of Prince Sattam Bin Abdulaziz University

Mansour bin Zaid bin Ibrahim Al-Khathlana, aAssociate Professor of Higher Education Administration, Prince Sattam bin Abdulaziz University, 173 Alkharj 11942, Saudi Arabia, Email: am.alkhathlan@psau.edu.sa

The present study aims to identify the effect of applying the balanced scorecard on the performance of employees in human resources departments in Saudi universities. We use the experimental method to conduct this study at Prince Sattam bin Abdulaziz University, located in Saudi Arabia. To meet our objectives, a balanced scorecard is developed to evaluate the performance of the employees and is applied to the members of the experimental group. We find there is a statistically significant contribution of the application of a balanced scorecard to evaluate the performance of employees in human resources departments and we corroborate the importance of the application of a balanced scorecard on the performance of employees. We recommend forming the specialized committees to develop the indicators of performance evaluation of employees using the balanced scorecard in Saudi universities. Pages 1412 to 1430

Indonesian Language Teaching Materials Based on Local Excellence for Elementary Schools

Tarman and Haslindaa, aPostgraduate Education Study Program, Universitas Muhammadiyah Makassar, bDepartment of Elementary Teacher, Universitas Muhammadiyah Makassar, Email: atarman@unismuh.ac.idbHaslinda106@yahoo.co.id

This study aims to determine the characteristics of teaching materials and to produce Indonesian language teaching materials based on local Excellence that are valid, practical and useful, with readability for elementary schools. This research uses Plomp (1997) research and development (R&D) design model. Results of the study were obtained after the trial of Indonesian Language Teaching Materials Based on Local Excellence was conducted in three elementary schools. Teaching material of local excellence is everything that is characteristic of regionalism which includes aspects of the economy, culture, information and communication as the material in teaching. Data shows that the instrument used was very valid according to the validator, which shows an average value of 3.81. The ability of teachers’ use of teaching materials was quite practical, with an average value of 3.80. Students' responses to Indonesian Language Teaching Materials based on local excellence were efficient, with an average value of 3.90. The level of readability is quite high, with an average value of 3.65. According to the category specified in the research method, 3.55 is quite practical. Therefore, Indonesian Language teaching materials based on local excellence are appropriate to use in elementary schools. This research is expected to be able to contribute to elementary school teachers’ development of Indonesian language teaching materials. Pages 1431 to 1452

Improving the Quality of Student Scientific Works through Mentoring and Similarity Software

Achmad Supriyantoa, Burhanuddinb, Mariani Binti Md Norc, Rochmawatid, Aditya Chandra Setiawane, Nur Luthfi Ardhianf, a,b,dState University of Malang, Indonesia, cUniversity of Malaya, Kuala Lumpur, Malaysia, eState University of Surabaya, Indonesia, fPostgraduate State University of Malang, Indonesia, Email: aa.supriyanto.fip@um.ac.idbburhanuddin.fip@um.ac.id,, cmarianin@um.edu.mydrara.pinkiesty@gmail.comeadityasetiawan@unesa.ac.id,   fluthfiardhian95@gmail.com

Students are required to write scientific papers in order to complete their studies at higher education institutions. However, some of the students are not able to write the papers appropriately and are potentially involved in plagiarism issues. Responding to such a condition, the Turnitin application is needed to improve the quality of the students’ work. This study was carried out to determine effects of the Turnitin mentoring program on the improvement of student scientific works. Quasi-experimental design was employed involving a 153 sample of 153 students at undergraduate, master and doctoral levels of the State University of Malang, East Java, Indonesia. Data was analysed using a sample t test to compare the scientific work score of pre- and post-mentoring programs administered to the students. Results indicate that there is no increase in quality of papers written by both groups of the students. University leaders, especially course program coordinators, have to be concerned about this issue and provide intensive monitoring and improvements for fostering a positive academic writing culture. Future studies are expected involving wider targets to obtain more comprehensive conclusions. Pages 1453 to 1470

The Important Role of Future Adaptation to Improve Marketing Performance and Technological Accessibility (Investigation in Batik Solo MSMEs)

Sudarwatia*, Wisnu Untorob, Akhmad Ikhwan Setiawanc, Intan Novela Qurrotul Ainid, aFaculty of Economic, Universitas Sebelas Maret and Universitas Islam Batik, Surakarta, Indonesia, bFaculty of Economic, Universitas Sebelas Maret, Surakarta, Indonesia, Email: a*sudarwatiuniba@gmail.com

This study aims to determine the vital role of adaptation to future changes in improving marketing performance and technological accessibility. In this model, there are antecedent variables from the adaptation to future changes, namely the ability of product innovation and product exploration power to improve adaptation to future changes. In this study, the sample used was 200 UMKM Batik Solo MSMEs throughout Solo Raya. The sampling technique uses purposive sampling. The data analysis was tested using PLS (Partial Least Square) with WarpPLS 5.0 software. The findings in this study are that product innovation has a positive and significant effect on adaptation to future changes. Product exploration power has a positive and significant impact on adaptation to future changes. Adaptation to future changes has a positive and significant effect on marketing performance. Adaptation to future changes has a positive and significant impact on technological accessibility. The limitation of this study is the list of Batik MSMEs in Surakarta City obtained from the Department of Cooperatives was not as expected and several small businesses do not exist or are closed. Therefore they must look for other small and medium batik businesses as samples/respondents. Pages 1471 to 1483

The Meaning of Profit with a Cultural Perspective on the Traditional Market with Pancawara Cycle Traders

Rahmat Agus Santosoa, Ubud Salimb, Sumiatic, Andarwatid, aManagement Doctoral Student Program Universitas Brawijaya, b,c,dSenior Professor of the Faculty of Economics and Business Universitas Brawijaya, Email: ara_santoso@umg.ac.idbubud.salim123@gmail.comcSumiati_atiek@yahoo.comdandarwati.feub@gmail.com

The purpose of this research with ethnographic studies is to describe how the phenomenon of profit for traditional traders is used from the perspective of the culture of the Pancawara cycle in traditional markets. The research design is a qualitative paradigm. This study aimed to discuss the concept of earnings proposed through cultural valuations, cultural norms, and requests for belief. Culture is understood by maximizing participant observation, in-depth interviews, and behavioral interpretations carried out by snowballs. The validity test of the data used member checks. Based on the differences in results from previous earnings theories, earnings can be an imbalance, have a reasonable profit, and put more emphasis on service quality in accordance with the quality of goods and bargaining representation, and shy culture. The results differentiate modern markets from traditional markets. Traditional markets speak with Boso, the transactions require Qighul consent, there is a return of goods, and there is empathy in the price difference between orphans and the poor. The results of the mayor's proposition suggest that profit is the ability to behave tepo seliro, honest and generous in economic statistics on service quality. The results of minor propositions, tepo seliro habits to obtain optimal profits through tolerance, acceptance, and friendship. Honest behavior to get a "good" profit involves asking for goods, and giving a fair price. Generous behavior to get profits "multiplied" by alms, giving thanks, and help. A form of "barakah" with sufficient needs, survivors, and trading continues. Pages 1484 to 1504

Does Organisational Commitment Mediate the Relationship Between Communication Satisfaction and Employee Turnover Intention?

Ahmad Said Alshuaibia*, Mohd Anam Akhtarb, Gita Bajajc, Ravi Chatterjeed, a,b,c,dInstitute of Management Technology- Dubai, Email: a*ahmad@imt.ac.ae

An extensive body of literature has studied the costs related to employee turnover. These studies mainly discussed the cost related to losing productivity, recruiting processes for the new individual, and finally costs related to providing training courses. An employee’s intention to quit can be influenced by several behavioural, individual, and organisational variables. This paper aims to provide greater understanding of the organisational factors that might affect an employee’s intention to quit. Specifically, this paper will try to find the effect of the communication satisfaction system and organisational commitment on the intention to quit. This paper is using social exchange theory as the underpinning theory to explain the principles of reciprocity between the organisation and the employee. It was proposed that employees are more likely to develop lower levels of commitment and consequently they will have higher levels of intent to quit when they perceive an unfavourable working environment. The results of this study show that two dimensions of communication satisfaction (supervisory communication and corporate communication) influence positively organisational commitment. Furthermore, four dimensions of organisational commitment (personal feedback, supervisory communication, corporate communication and media quality) have a direct negative relationship with turnover intention. Results also show that there is a significant negative relationship between organisational commitment and turnover intention. And finally, the mediating effect of organisational commitment is to partially mediate the relationship between communication satisfaction and turnover intention. Pages 1505 to 1527

The Impact of Road Advertisements on Iraqi University Students' Attitudes towards the Brand

Abd almuhsin salman khudhera, a College of Media, University of Baghdad

The research aimed to identify the quality of public attitudes towards the functions of utility and knowledge and the values of entertainment and modernity that road advertising may achieve, so we can understand the reasons that led the public to take a certain direction towards road advertising in general, to identify the relationship of public trends with a range of variables such as demographic characteristics and the individual that the billboards of the most stimulants noticed in the course of leaving the house. The problem of the study is to identify the impact of road advertising, especially its modern image and after the introduction of technology on the public attitudes towards the brand of products, this study belongs to the descriptive studies and this study employs the method of media survey, and was chosen a deliberate sample of (300) single students from the third and fourth stages Being more mature, informed and knowledgeable and more knowledgeable and better able to answer the questionnaire questions than students in the first and second stages, the results of the study showed that there are many factors that affect the understanding and subject of advertising Methods, which in turn affect the attitudes of the public towards the brand, including in the first written version of the advertising where the written formula affects the understanding of the product and knowledge of information about it and in the second came the use of images and drawings or forms related to the product, it can be noted that there are no significant differences There is no correlation between dependence on road advertising and purchasing decisions of the brand. According to the gender variable also, which proves equal influence on both types of audience. Pages 1528 to 1549

Cinematic Elements in Movie Endings in Films Directed by Atef

Manhal Jawad Mohamed Husein Al-Hashmia, aMiddle Technical University - College of Applied Arts - Department of Advertising Techniques, Email: amanhalalhemy@mtu.edu.iq

Director Atef Al-Tayyeb (1947-1995) is one of his generation's most important directors, if not the most important of them, Al-Tayyeb considered the Cinema as a message. He had put up all his thoughts, implications, and hopes for the future, his films have appeared reflecting the political and economic climate in which he lived. Also, these films observed the history, problems, concerns, and dreams of the Egyptian society in particular, and the Arab society in general through two decades. This study aims to identify how to use elements of cinematic language to reflect the ends in Atef Al-Tayyeb's film, as well as to analyse the intellectual aspects derived through the filmmaking endings. The study was divided into four sessions. The first session is the Methodological framework, which included the problem of the research, its importance, objectives, limitations, and term definitions. The second session is the Theoretical framework and previous studies, which included three principals: the director, Atef Al-Tayyeb; the concept of the dramatic end and its forms; and the narrative consistency and its relation to the ends. The third session is Research procedures, which included the research methodology, and its tools that the researcher extrapolated of the theoretical framework indications or the research sample, which included three films by the Director Atef Al-Tayyeb namely Escape; A record at the morality police; and The innocent). Then the analysis of the samples followed, then the fourth session was allocated for results and conclusions followed by recommendations and a list of research sources. Pages 1550 to 1566

The Effect of a Strategy to Accelerate Thinking among Middle School Students

Jihan Adil Fadhila, Maysaa Hameed Hassnb, a,bUniversity of Mosul College of Education Humanities

A current study aimed at identifying the effect of a strategy to accelerate thinking in the achievement of middle school students and develop their mathematical culture. Two divisions were chosen from the second intermediate classes in Makkah for girls, which is affiliated to the education of Nineveh Governorate. The first one is an experimental group that is taught according to speeding up thinking with 33 students. The other is a group of officers who study regularly with 30 students. Thus, the number of individuals appointed to study was 63 students. Equivalence between the two study groups was in variables: the degree of intelligence, time age, and previous knowledge. To achieve the goals, the study prepared a test achievement consisting of 40 paragraphs; it was validated and confirmed and a measure of sports culture. Statistical data were processed using the SPSS program. The results of the study showed that there are statistically significant differences between the average scores of students of both groups in the achievement test and mathematical culture in favour of the experimental group. Pages 1567 to 1581

The Effects of Training on Hotel Service: An Analysis of the Palestine International Hotel and Crystal Grand Ishtar

Yusra Mohammed Husseina, aMustansiriyah University, College of Tourism Sciences, Department of Hotel Management Email: aYasrah.mohamed18@uomustansiriyah.edu.iq

The research aims at identifying the effects of the application of the training programs on the quality of hotel service achieved in the hotel organizations, which make the training to be an effective means in developing the work of the hotel organization and the clear and distinct goals cover and reach the duties and tasks required. The questionnaire was used mainly to collect information and data related to the research. It was distributed to a sample of 40 employees of the surveyed hotel organizations (Palestine International Hotel, Crystal Grand Hotel, Star) and by analyzing the answers of these workers, which were analyzed using the appropriate statistical methods to achieve their goals.   The results of the study were based on analytical results that showed the impact of the implementation of the training programs in the quality of hotel service for the hotel organizations. A number of results were found concerning the hotel organizations. By the management of the hotel and the provision of financial allocations for the development of training programs and upgrading the quality of hotel service, in addition to that the training department depends on the hotel organizations investigated by the implementation of training programs on planning and implementation by the Department of Due to the absence of a mandate to carry out the training programs and not to provide all the training methods and qualified trainers to implement the training programs. Pages 1582 to 1597

Students’ Religiosity as the Mediating Variable of Ethical Behavioural Intention

Nurdian Susilowatia, Ida Nur Aenib, Tusyanah Tusyanahc, Indri Murniawatyd a,b,c,dEconomics Education Department, Faculty of Economics, Universitas Negeri Semarang Email: anurdiansusilowati@mail.unnes.ac.id, bidanuraeni@mail.unnes.ac.id, ctusyanah@mail.unnes.ac.id, dindrimurniawaty@mail.unnes.ac.id

This study aims to analyse the direct and indirect effects of four factors on student's ethical behavioural intention, as expressed in religiosity. The factors are attitudes, injunctive norms, moral norms, and perceived behavioural control. In total, 273 students were sampled. Data were collected by questionnaire and subjected to path analysis. The study found that injunctive norms, perceived behavioural control, and religiosity had direct effects on ethical behavioural intention. Meanwhile, attitudes and moral norms did not have any direct effect on ethical behavioural intention. Furthermore, religiosity became the mediating variable as to attitudes, injunctive norms, moral norms, and perceived behavioural control, regarding ethical behavioural intention. Religiosity or faith and belief would affect someone’s attitude as to whether they behave well. Moreover, attitudes and moral norms would create good behaviour when reinforced by strong religiosity. It was also found that peers, parents, and habits affect the formation of good behaviour. Pages 1598 to 1611

Improvement Efforts of Cement Bags Using the Six Sigma DMAIC Method: A Case Study at PT. Semen Tonasa, Indonesia

Dirgahayu Lantaraa, aIndustrial Engineering Department, Industrial Technology Faculty, University of Muslim Indonesia, Jl. Urip Sumoharjo KM 5, Makassar, Email: adirga_lantara@yahoo.com

The fierce competition in the industrial world encourages companies to develop more ideas and efficient ways to achieve their goals. PT. Semen Tonasa is one of the State-Owned Enterprises (SOE) engaged in the cement industry. Its mission is to produce and sell cement to gain consumer satisfaction so that it can maintain and increase its domestic cement market share enabling it to compete in the international cement market. It also strives to improve quality by eliminating defective products in the production process. Six Sigma is used to improve quality to achieve the target of 3.4 failures per million opportunities for every product and service transaction. This is a technique used to control and improve quality and is a breakthrough in quality management. The result is quality cement bags, namely, 1.49 sigma with a damage rate of 93643 per one million production (DPMO). The implementation of six sigma quality improvement shows the three highest causes of defective products, that is, those that are not registered at 38%, blurred prints at 31% and bags cut at 30%. Pages 1612 to 1626

A Semiotic Analysis of Political News Featured in   Indonesian Newspapers.

 Mas’ud Muhammadiaha, Muliadib, Andi Hamsiahc,  a,cBosowa University, Indonesia, bUniversity of Muslim Indonesia, Email: amasudmuhammadiah@gmail.com , bmuliadi.muliadi@umi.ac.id, chamsiahmtq@yahoo.com

This study aims to evaluate the application of semiotics in Indonesian news articles relating to the election campaign of Governor and Deputy Governor Candidates in South Sulawesi during the 2013-2018 periods. The data is analysed through a semiotic analysis method established by Roland Barthes, known as the two-stage theory. The results showed that the application of semiotics in newspaper articles  relating to the election campaign only highlighted the struggle of political actors by providing imagery to build public attention by participating in media coverage to be elected as future leaders. The interpretation of the campaign language in broadcasted news texts is done through the text modification. It makes the changes in political campaign news does not shown clearly. The news only contains power-based political actions of the political actors. Pages 1627 to 1640

Economic development in Iraq: Foreign Financing Sources and the Terms of International Financing Institutions

Hamdia Shaker Muslm, University of Baghdad / College of Administration and Economics / Department of Economics, Email:  hamdya.s@coadec.uobaghdad.edu.iq

The role of external financing sources that include both development assistance, foreign loans and foreign investment hold the possibility of rebuilding Iraq, and solve some sectorial problems of the Iraqi economy. In addition to the possibility of foreign companies entering with their huge financial capabilities, they have the ability to attract advanced technology, open job opportunities and introduce modern methods of management. However, some comment is needed on the expansion of dependence on external loans to cover the public budget deficit, as it represents a constraint on development rather than an alternative opportunity to finance it from non-oil sources. These loans also constitute a burden on the present and future generations in light of the lack of coherent and consistent macroeconomic policies that work to invest it with high efficiency. Iraq data was analysed over the period of 2003-2018, the results concluded that all variables have an impact on economic development in Iraq except for the development assistance variable. Pages 1641 to 1661
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