E-Government Transformation, Investment and Improvement of Workers' Absorption in Indonesia: A Literature Review

Ismiyartoa, Honorata Ratnawati Dwi Putrantib, aLecturer of Public Administration, IPDN Jatinangor, Sumedang, Indonesia, bLecturer of Human Resources Management, Universitas 17 Agustus 1945 Semarang, Indonesia, Email: aanto200708@gmail.combratna.permai@gmail.com

This research is a study of literature relevant to the topic. The purpose of this research is to provide an implementation analysis through an economic restructuring that will eliminate inefficiencies and the Sektora ego. The study uses a qualitative, detailed method of approach, where the author conducts appropriate literature reviews based on the primary and secondary data obtained. Subsequent selection of the literature is based on the article Correlation analysis within NVivo. The results of this study are as follows: (1) Investment is held hostage by various regulations, free of export, prohibited from export, re-prohibited from export where this is due to complex bureaucracy, convoluted, easy to change rules, and long-winded licensing that colours the dynamics of investment in various sectors in Indonesia; (2) Changing investment rules and complicated bureaucracies cause investors to be less interested and cause slowing economic growth; (3) Structuring the bureaucracy or bureaucratic reform in Indonesia has actually been done for a long time, but it has only been done on the surface, not yet entered into a more substantial domain; (4) The benefits of e-Government are a new (modern) interaction mechanism between the government and the community and other stakeholders using information technology (especially the internet) aimed at improving service quality; (5) The use of digital technology is believed to have a positive impact on public services and the economy; (6) The goal of e-Government will be difficult to achieve if not accompanied by actions to eliminate various obstacles overlapping regulations and sectoral egos; (7) Omnibus law will directly encourage digital e-Government transformation that is more effective and efficient; (8) Increased labour absorption can sustain household consumption which has been the main driver of the national economy through the omnibus law mechanism for the Employment Copyright Act that is expected to make conditions more positive, create greater employment and contribute to economic growth higher. Pages 1 to 16




Has the legal Independence of the Central Bank of Iraq Improved?

Ehsan Jabr Ashoora, Maytham Elaibi Ismaelb, aBaghdad University- College of Administration and Economics, bMustansiriyah University- College of Administration and Economics, Email: aehssan_jabbar@coadec.uobaghdad.edu.iqblaibi9@uomustansiriyah.edu.iq

This paper assesses the degree to which the Central Bank of Iraq (CBI) continues to possess its legal independence since 1976. Our paper follows a historical series of the laws of the (CBI) and respective amendments from 1976 to 2019. The paper examines the independence of the (CBI) in line with previous studies conducted by Fouad, Fayed, and Emam (2019), Jacome and Vazquez (2005 and 2008), Jacome (2001), Cukierman, Webb, and Neyapti (1992), Cukierman (1992) and Grilli, Masciandaro, and Tabellini (1991). It is found that the degree of legal independence of the (CBI) has increased from 3.5 for the first period (1976-2004) to 8.1 for the second period (2004-2019). It is also observed that the amended (CBI) Law 56 of 2004 contains some legal gaps for which certain suggestions are made. Pages 31 to 54




Student Team Achievement Divisions (STAD) Model through Minangkabau culture to Improve Economic Learning Achievement

Armiatia*, Z Mawardi Effendib, Agusti Efic, a,b,cUniversitas Negeri Padang, Indonesia, Email: a*armiati@fe.unp.ac.id

The purpose of this study was to assess the effectiveness of the STAD model based on Minangkabau culture in economic subjects. This research was a quasi-experimental study with the trial subjects being tenth grade high school students in economic subjects in Padang, Sumatera Barat Province, Indonesia and total 144 students. The basis for selecting test subjects is the Purposive Sampling technique. Data was analysed with the help of SPSS with the Two Way Anova technique. The results showed that the STAD learning model based on Minangkabau culture was more effective in improving student economic learning outcomes. The STAD model based on Minangkabau culture-based is effectively applied at all levels of the school because there is no interaction between the model applied and the school level. Pages 55 to 68




EFL Learner's Perception about Utilising Technology-Driven Learning in the Midst of the COVID-19 Pandemic

Langgeng Budiantoa, aMaulana Malik Ibrahim State Islamic University, Malang Indonesia, Email: alanggeng@bsi.uin-malang.ac.id

The COVID-19 Pandemic is having a massive impact in the world of education. This current research investigates the learners’ perceptions of utilising technology of WhatsApp application in the midst of a COVID-19 pandemic. The usefulness aspects are ease of use, an ease of learning and satisfaction were investigated on this basis. A descriptive method and questionnaire developed by Lund, A. M (2001) were used in this study. The subjects of this study were 33 participants from three different levels of academic years. They perceived the use of online learning via WhatsApp was not intensely useful in the middle of the Covid 19 pandemic. The main response of participants’ perception is that WhatsApp application is not useful, is hard to use, not user-friendly and is an unsatisfactory tool used by teachers and students. Thus, WhatsApp shall not be implemented in EFL learning system. Pages 69 to 80




Interest in Choosing a University: Analysis of Price perception and Social Media marketing in Indonesia

Bambang DwiHartonoa, Subhan Wahyudib, aLecturer of Postgraduate Muhammadiyah Prof. Dr. Hamka University, Jakarta, Indonesia, bSubhan Wahyudi, Postgraduate Student of Muhammadiyah Prof. Dr. Hamka University, Jakarta, Indonesia, Email: abambang_dh@uhamka.ac.idbs_yudhi2008@yahoo.com

The objective of this research is to find what attributes are behind the interest in choosing / buying interest. The results of the pre-study state that there are several attributes / factors that influence the interest in choosing / buying interest including price perception, mouth-to-mouth / WOW reference, promotion through social media marketing, physical environment and product image. This research is limited because it is done using a quantitative approach to two independent variables, namely price perception (X1), and social media marketing (X2) and one dependent variable, namely interest in choosing (X3). The population in this study are Muhammadiyah 12th grade students in South Jakarta under the guidance of the Muhammadiyah Regional Leadership Council of South Jakarta, with as many as 775 students. Using the Slovin formula with a margin of error (error rate) of 5%, a sample of 264 people was obtained. Furthermore, the variable measuring tool in this study used several questions on a five-point Likert scale model. The instrument used was a questionnaire. The stages of data analysis went through three steps, namely descriptive analysis, validity and reliability testing, classical assumption testing and hypothesis testing through correlation analysis and path analysis. Correlation analysis shows that the price perception variable has a stronger correlation than the social media marketing variable. Overall based on path analysis, the direct effect of X1 on X3 is 51.1%, X2 on X3 is 23%, X1 on X2 is 57.7% and the indirect effect of X1 on X2 through X3 is 29.4%. Pages 81 to 90




The Nexus between Employment Relationship and Innovation

Muhammad Usmana*, Muhammad Shaiqueb, Ruqia Shaikhc, Ilyas Ahmadd, aDepartment of Economics and Business Administration, University of Education, Faisalabad Campus, Pakistan, bDepartment of Business Administration, Sukkur IBA University, Pakistan, cHenan University, Henan, China, dDepartment of Economics and Business Administration, University of Education, Jauharabad Campus, Pakistan, Email: a*usmanzuel@yahoo.com

This study explores the nexus between employment relationship and innovation. Cross-country data is collected through the Executive Opinion Survey (EOS) by the World Economic Forum. More specifically, this study used a dataset from 112 developed and developing countries from 6 regions of the world, with a time period of 10 years (2006-15). Regression estimates show significantly positive association among employment relationship and innovation. These results verify that strong and elastic employment-relationships permit an easy alteration in the number, pay scale and working hours of employees according to need, which subsequently fosters competitiveness. Moreover, employment relationship as human capital strategies direct the knowledge, expertise and capabilities which then enhances innovation. We also find that such associations between employment relationship and innovation are more pronounced among developed economies as compared to developing economies. Developed countries have efficient labour markets and labour laws that protect the rights of labour and limit their dismissal, which subsequently fosters innovation. These results also confirm that the neo-classical economics approach which states that rigorous labour-market laws and regulations imperil innovation. Pages 91 to 111




The Mediating Role of Risk Perception in the Relationship between Financial Literacy and Investment Decision

Haseeb Waheeda, Zeeshan Ahmedb, Qasim Saleemc*, Sajid Mohy Ul Dind, Bilal Ahmede, aDepartment of Management Sciences, University of Lahore, Gurjrat Campus, Pakistan, cAssistant Professor, GIFT Business School, GIFT University Gujranwala, Pakistan, b,dAssistant Professor, Department of Management Sciences University of Lahore, Gujrat Campus, Pakistan, dLecturer, Department of Commerce, University of Gujrat, Pakistan, Email: ahaseeb.waheed@uog.edu.pk, bZeeshan.Ahmed@lbs.uol.edu.pk, c*qasim.saleem@gift.edu.pk,    dsajidmohyuldingsk@yahoo.comebilalahmed@uog.edu.pk

The purpose of this study is to evaluate the financial literacy and financial knowledge of the individual and professional investors investing in the stock market. The study aims to identify the mediating role of risk perception between investor’s investment decisions and their financial literacy. The survey was conducted on several investors investing in Pakistan. Data was collected from 287 investors using adapted questionnaires consisting of measuring all variables on a five point Likert scale. Correlation and regression tests were applied for empirical tests of hypothesis. The findings show that financial literacy significantly causes the increase in investment decisions. Risk perception significantly mediates between financial literacy and investment decisions. Though demographic factors such as gender and age are negatively associated with investment decision. The current study is considered as the main type of its kind conducted in Pakistan. Pages 112 to 131




Increasing the Productivity of Ribbed Smoked Sheet Manufacturing in Thailand

Panutporn Ruangchoengchuma*, Athiwee Daengkanitb, Junjira Phuangtongc, Aticha Intongd, aCollege of Graduate Study in Management, Khon Kaen University, Thailand, b,c,dRubber Economic Research and Development Division, Rubber of Authority of Thailand,

Cost reduction from non-value added activities is one way to increase productivity and achieve the highest efficiency in reducing unnecessary production costs. The objectives of this research were to propose a cost reduction scheme from non-value added (NVA) activities in order to increase productivity in the manufacture of bales of ribbed smoked sheet (RSS) rubber. Data collected from a sample of 10 key informants was analysed using integration definition for function (IDEF0) techniques together with activity value analysis and activity-based costing. Results indicate that sorting and quality inspection activities, including rubber powdering activities during production, were NVA activities. Therefore, the management of farmer institutions should find solutions to reduce these costs by making improvements such as eliminating, integrating, rearranging and simplifying activities, in order to increase productivity during the manufacturing process. Pages 132 to 148




Innovative Work Behaviour in the Neo-Sufism Order: The Role of Prophetic Leadership and Employee Engagement

Irfan Budionoa, Hamidahb, Mahmuddin Yasinc, adoctoral  degree program in Human Resources Management in State University of Jakarta, Indonesia, bState University of Jakarta,Indonesia, cState University of Jakarta, Indonesia, Email: airfanbudiono-7647167342@mhs.unj.ac.idbhamidah@unj.ac.idcmahmuddinyasin@unkris.ac.id

The purpose of this study is to analyse the role of prophetic leadership and employee engagement on innovative work behaviour of the employees and officials of a Sufi order (tariqa). This research is quantitative and based on data collection using a survey in a neo-Sufism order in Indonesia, supported by related questionnaires. The sample in this research includes 214 employees and officials of the Idrisiyyah order (neo-Sufism in Indonesia) as the respondents. The data was analysed using SEM with the AMOS 24 software, to test the effects. The research findings showed that 1) prophetic leadership had a directly positive influence on innovative work behaviour. 2) prophetic leadership had an indirectly negative influence on innovative work behaviour through employee engagement, 3) prophetic leadership had a directly positive influence on employee engagement, 4) Employee engagement had a directly negative influence on innovative work behaviour. Pages 149 to 167




Language Behaviour toward Balinese Women in Inter-Caste Marriages

Ni Wayan Sartinia, Ketut Artawab, Nyoman Sukiadac, Dita D. Palupid, a,dUniversitas Airlangga, Surabaya, Indonesia, b,cUdayana University,  Denpasar, Bali, Indonesia, Email: ayaniwiratha@yahoo.com/ni-wayan-s@fib.unair.ac.idbKetut_artawa@unud.ac.idcnyomansukiada@yahoo.comdditadpalupi@gmail.com

This paper aims at elaborating the language behaviour toward Balinese women in inter-caste marriages, such as lower-caste women who are married to the upper-caste men. The research methods applied in this paper are observation and interview. The data was taken from four Shudra women who were married to the tri wangsa men in Denpasar city. The results of the study showed that the men’s families utilised the low Balinese language (Bali Biasa) and sometimes code-mixed between Balinese and Indonesian languages when communicating with these lower-caste women. Meanwhile, these lower-caste women employed the high Balinese language (Bali Alus) even to their husbands and children as a form of respect and modesty. The difference in the language use demonstrated that there are still some borders and distinctness although the women have become part of the men’s families. On the contrary, the women’s families used the middle Balinese language (Bali Madya) when communicating with the women. This became their form of respect to the increase in their daughters’ status since they are married to the upper-caste men. Pages 168 to 182




Integralisation to the Execution of Corruption Cases

Teuku Herizala, Faisal A. Ranib, Eddy Purnamac, Mujibussalimd, aPhD Candidate of Doctoral programme, Syiah Kuala University, bSupervisor, Profesor of Law Faculty, Syiah Kuala University, cCo-Supervisor, Profesor of Law, Syiah Kuala University, dCo-Supervisor, Associate Profesor of Law, Syiah Kuala University, Email: at.herizal@mhs.unsyiah.ac.idbfaisal_rani@unsyiah.ac.idceddypurnama@unsyiah.ac.iddmujibussalim@unsyiah.ac.id

This study aims to explore the authority of criminal executors or corruption case executors that have been enforceable on the Prosecution Office of the Republic of Indonesia by the Act Number 16 of 2004, on the Indonesian Prosecution Office in its Criminal Justice System. However, since the establishment of the Corruption Eradication Commission (KPK) and the Act Number 30 of 2002 which has been altered with Act Number 19 of 2019 on the KPK, it has been endowed with the same executor power towards corruption cases that have been enforceably punished. This has been done beside the power of pre-investigation, investigation and charge. This study is based on court decisions on corruption convictions which are not effective in their execution of corruption cases because of the lack of rules in the Act Number 31 of 1999, as has been amended with the Act Number 20 of 2001 on Eradication of Criminal Acts of Corruption. Pages 183 to 197




Ailments in Arabic grammar and ways to facilitate them: Induction and analysis

Abdel Fattah Farah Dawa, aAssociate Professor, College of Education, Prince Sattam bin Abdulaziz University, 173 Alkharj 11942, Saudi Arabia, Email: aa.daw@psau.edu.sa

This research deals with ailments of Arabic grammar and the ways to facilitate them. It is known that Arabic grammar has been accompanied by ailments, which are responsible for its misunderstanding. At first, we discuss the component which deals with the importance of Arabic grammar. The second component diagnoses the Arabic grammar ailments, which represent the limitations of the Arabic language, i.e. the language was adopted from some tribes while ignoring others, grammar was influenced by measurement and logic, exaggeration in the application of factor theory, excessive attention to reasoning, the difference in conception, and the complexity of the language by different authorship. Then, we suggest facilitating Arab grammar following the Holy Quran which contains the accurate form to generalise the grammatical rules. We also present the comprehended rules from the Holy Quran: considering the concepts of hearing and measurement as well as lack of insistence in the application of the grammar factor theory, getting rid of the grammar ailments, purification of ancient grammatical evidence, selecting an easy language for authoring in grammar, and reforming the curriculum of grammar teaching and learning. Pages 198 to 211




Computer Skills for Empowering Orphans and Vulnerable Children (OVC) in Malaysia

Hizmawati Madzina, Siti Khadijah Alib, Ng Seng Bengc, Noris Mohd Norowid, Muzaiyanah Ahmad Supiane, a,b,c,d,eMultimedia Department, Faculty of Computer Science and Information Technology, University Putra Malaysia,

Orphans and vulnerable children (OVC) can be defined as children who lost their parents due to AIDS. OVC may lose interest in school due to poverty, emotional and parental sickness or death. These reasons may lead OVC to have low self-esteem and lack of computer skills. Therefore, it is significant for the community to provide educational support for OVC.  Computer skill can be defined as a life skill in today’s world. However, OVC have limited access to learn computer skills due to hardship in life. University Putra Malaysia (UPM) took up the initiative to transfer knowledge of computer skills program to OVC. This article evaluates the impact of OVC in Malaysia to learn computer skills. Finding shows 50% of the participants responded to have an interest in and high motivation to learn computer skills. It proves that university community can have the ability to provide educational support to OVC. Pages 212 to 221




Nation Building in Southeast Asia: A Comparative Study

Yeni Wijayantia, Yat Rospia Bratab, Hieronymus Purwantac, a,bDepartment of History Education, Galuh University, cDepartment of History Education, Sebelas Maret University, Email: c*hpurwanta@staff.uns.ac.id

This article aims to compare the efforts among Southeast Asian countries in nation-building. Each country has its uniqueness in developing its national identity. Countries in Southeast Asia conducted several methods, such as cultural, linguistic, and educational approaches. This study uses the Critical Discourse Analysis (CDA). Data collection was carried out by a documentary study. Data analysis is implemented by interrelating the three-dimensional analysis process, namely analysing the text verbally and visually, analysing the process of the text production, and analysing the historical and social conditions that influence it. The findings show that countries in Southeast Asia carried out nation-building under different approaches, namely, cultural, linguistic, and educational approaches. Pages 222 to 236




Audit Committee Characteristics, Family Ownership, and Firm Performance: Evidence from Jordan

Ghaydaa Issaa, Yousef Abu Siamb*, a,bAccounting Department, Faculty of Business, Applied Science Private University, Amman, Jordan, Email: b*yousefabusiam@asu.edu.jo

This study investigates impacts of the association between characteristics of an audit committee and firm performance. The manufacturing firms listed on Amman Stock Exchange (ASE) are selected as a study sample consisting of 37 companies for the period 2013-2017. An index containing four characteristics is established to measure the effectiveness of an audit committee, namely: independence of an audit committee, size, meetings, and financial expertise. From the findings of this study, there is a significant positive association between the audit committee characteristics and firm performance. In addition, the results document that the association between the audit committee effectiveness and firm performance becomes strong when there is an interaction with family ownership. This indicates that an increase in the effectiveness of the audit committee leads to improved firm performance, especially in the case of family controlled firms. The findings of this study are useful to all regulators and stakeholders as they provide them with a significant premise about the type of controlling shareholders and the internal mechanisms of corporate governance that will protect their interests. Pages 237 to 251




Iraqi EFL Teachers' Perceptions of the Utility of Frequent Written Quizzes

Sabeeha Hamza Dehhama, Nadia Majeed Husseinb, Abbas Lutfi Husseinc, aUniversity of Babylon College of Basic Education, bMiddle Technical University Technical Instructors Training Institute, cMustansiriyah University College of Arts, Email: asabeehadehham66@gmail.combnadiabs12@yahoo.com,  cdrabslutfi@yahoo.com

EFL English secondary school teachers frequently use quick written quizzes to motivate their students, reassess the methods and techniques they follow and review the content they have taught. Quizzes allow EFL teachers to accept certain ways and strategies that are directly linked to their course objectives. Frequent quizzes have great impact on both teachers' future perspectives and students' learning growth. Hence, it seems necessary to gather those teachers' opinions about the influence of frequent quizzes on English teaching classes in secondary schools. Sixty EFL secondary school teachers from the Al-Risafa area of Baghdad Governorate have been selected as the sample of the study. A twenty-item questionnaire (pertinent to students' utility of frequent written quizzes) and a ten-item questionnaire (concerned with teachers' usefulness of frequent written quizzes), followed by eight open-ended questions have been administered to the chosen data to elicit the obtained data.  The analysis of the two questionnaires and the open-ended questions has shown that frequent written quizzes are an important part of learning and teaching EFL in secondary school classes. They often help in the students' learning progression and teachers' teaching career, i.e. quizzes can boost learning and consolidate teaching EFL. Pages 252 to 266




Sustainable Development from the Green Accounting Perspective

Nael Jaafar Ali Alqudhayeba, Farhan  Layeth Ayyez  Al- Maryanib, Ammar Imad Khalaf   Halbooshc, a,bUniversity: BASRAH.  Faculty of nursing, cUniversity: Basrah. Faculty of education Qurna, Email: abasrabasra86@gmail.com, bfarhan.aaize@uobassra.edu.iq, cammar88.outlook@gmail.com

Derived from international interests to carry out actions that benefit from obtaining sustainable development, the accounting discipline decides to collaborate through green accounting. The present work shows green accounting as the object to study due to the considerable efforts that are being made worldwide to achieve sustainability globally, to achieve harmony between economic, social and natural resources. It is exposed to environmental accounting as a means of support that can contribute to the companies that practice it putting more emphasis on sustainable development. It shows the quantitative and qualitative methodology that will be used to determine if comprehensive accounting is the mechanism that can help an oil service organisations and technology achieve a clean development in the environment. The paper shows the data gaps. This study provides the methodology and data types which can help in improving the green accounting system of the state, as well as the country, to help in sustainable development oriented policy formulations. Pages 267 to 281




Economic Efficiency and Determinations; Rice Production in the Karo Regency

Dede Ruslana, Ahmad Albar Tanjungb, a,bDepartement of Economics, Universitas Negeri Medan, Indonesian, Email: adras_ruslan@yahoo.combalb4rt4njung@gmail.com

The purpose of this study to find out if the factors of production could contribute to production or income, and the cost of rice production, the economic efficiency of rice production. It is hoped that the result of this study could give information to farmers and local government in the Karo Regency, about the contributions of the factors of production to the production or income and the cost of rice farm operation production. From the study, it is shown that the characteristics of the model of production, the using of the factors of production, and the cost of production opportunity is increasing returns to scale or decreasing cost industries. The economic scale of rice production describes that the estimated cost of rice farm production. The analysis of economic efficiency from rice production was taken from the condition that the production's marginal cost is lower than the corn scale. From the contributions of field, seed, fertiliser, and labour toward rice production, it can be explained that rice production can be raised by increasing the field, seed, fertiliser, and labour. Pages 282 to 293




The Effect of Leadership Credibility and Positive Workplace Attitudes on Employee Service Performance

Pantius Drahen Soelinga*, Fibria Indriatib, a,bDepartment Business Administration, Faculty of Administrative Science, Universitas Indonesia, Email: a*pantiusdrahen@gmail.com

The aim of this study is to examine the effect of leadership credibility and positive workplace attitudes on employee service performance. The Quantitative approach was applied with explanatory research type. Data was gathered by distributed self-administered questionnaires to 198 respondents. Data analysis used PLS-SEM. Factor analysis and convergent validity; reliability of the scales was tested. The study reveals that leadership credibility can affect employee service performance when mediated by a positive workplace attitude; the leadership credibility does not directly affect employee service performance, it needs the role of positive workplace attitude to elevate the employee service performance. The implication of the finding of this study is relevant for the leader, especially in-service industry. Employee service performance can be enhanced by creating positive workplace attitudes. To achieve it, the leader must have credibility to build trust between leader and employee. Pages 294 to 307




The Requirements for Implementing Value-added Tax and its Impact on Improving Tax Revenue: An Applied Study at the General Tax Authority

Naeem sabah khilkhala, Anwer Abbas Naserb, Wissam Abdulkadhum Abdulridhac, aFurat Al- Awsat Technical University Technical Institute of diwanya, Iraq, bDepartment of Accounting College of Management and Economics, University of Al-Qadisiyah, Iraq, cAl-Furat Al- Awsat Technical University Technical Institute of diwanya, Iraq, anaeemsabah12@gmail.com, banwer.abbas@qu.edu.iq, cdw.wsm@atu.edu.iq

The research aims to address the knowledge base of value-added tax in terms of its concept, importance, types, application mechanisms and characteristics in addition to defining the necessary requirements for its application in the Iraqi General Tax Authority with an indication of the impact of this on improving tax revenue. The research is based on a basic premise that it adds value in Iraq in a way that helps in improving tax revenues. The research applied to the Iraqi General Tax Authority for the data for the fiscal year ending on 31/12/2019 in order to demonstrate the possibility of applying the value added tax in addition to explaining its impact on improving tax revenues and helping to reduce the budget deficit and encourage investment. The research reached a set of conclusions, one of the most important of which was that there is a possibility to implement value-added tax in Iraq, and it can also be considered a good tax reform in order to provide an abundant and regular tax resource. Pages 308 to 323




Measuring the Reliability of Accounting Information and its role in Rationalising Investment Decisions and Improving the Value of a Company

Alyaa Hussein Mohmmed Ali Alesaaa, Dhyaa Abdulrazaq Abduljabar Al-Labanb, Akram Abbas Rhaif AL-Hamzawic, aCollege of Veterinary Medicine Department of Public Health, University of Al-Qadisiyah, Iraq, bEconomics Department College of Administration and Economics, University of Al-Qadisiyah, Iraq, cPhD Financial and Banking Science, Accounting Department, College of Managerial and Financial Sciences, Imam Ja’afar Al-Sadiq University, Salahaddin, Iraq Email: aAlyaa-alesi@qiu.edu.iq,   bdhiya-alban@qu.edu.iqcakram.abbas@sadiq.edu.iq,   

The research aims to measure the reliability of the accounting information presented in the financial statements and rely on it to make rational investment decisions, in addition to showing the role of this in improving the value of the company in a manner that is commensurate with the rapid and successive variables accompanying the modern manufacturing environment. The research is based on a basic premise that: the measurement of reliability of accounting information can help in rationalising investment decisions taken by investors and thus help in improving the company's value in a manner that is commensurate with the changes accompanying the modern manufacturing environment. The research was applied to a sample of companies from the industrial companies listed on the Iraq Stock Exchange for the years 2017, 2018, 2019, and these companies are: General Company for Electrical Industries, General Company for Textile Industries, General Company for Battery Industry and General Company for Dairy Industry. In order to achieve the goals of the research and test its hypothesis, the standard analytical approach has been employed, relying on data available during the years of the research, and finally, the research reached a set of conclusions, the most important of which was the significance of reliability in the financial information that enables the beneficiaries of the financial statements to know the accuracy of the disclosure of the economic unit and thus help the rationalisation of investment decisions and improve the value of the company. Pages 324 to 341




The Importance of Using Strategic Management Accounting Methods in Rationalising Banking Integration Decisions

Akram Abbas Rhaif AL-Hamzawia, Dhyaa Abdulrazaq Abduljabar Al-Labanb, Hayder Oudah Kadhimc, aPhD Financial and Banking Science, Accounting Department, College of Managerial and Financial Sciences, Imam Ja’afar Al-Sadiq University, Salahaddin, Iraq b,cDepartment of Accounting College of Management and Economics, University of Al-Qadisiyah, Iraq, Email: aAkram.Abbas@sadiq.edu.iqbdhiya-alban@qu.edu.iqchadier.saidy@qu.edu.iq

The current research aims to identify the importance of using strategic managerial accounting methods in rationalising banking integration decisions. The research community consisted of a group of managers and heads of senior management departments and financial departments in Iraqi commercial banks, and a sample was taken from the research community that consisted of administrative accountants managers and section heads, financial managers, audit managers, heads of accounting departments, heads of financial analysis departments, directors of departments preparing financial statements in commercial banks, and for the purpose of achieving the goals of the research a questionnaire was prepared specifically for this purpose. It was used to work on a number of statistical methods in analysing research data by using the Statistical Package for Social Sciences (SPSS-16) program, and descriptive statistics methods were used by extracting iterations, percentages, arithmetic mean and standard deviations, as well as using the Alpha Cronbach test and (T) test for one sample (One Sample T-test) to test the research hypotheses. The research found that strategic management accounting contributes to the merger of commercial banks through the stages represented by the planning, negotiation and termination stage and identifying the effects generated by the merger, and the research recommends the need to rely on the methods of the strategic administrative management in the merger of banks, in addition to the need for administrative accounting cadres to rely on the results of the research as evidence that can help them during the performance of their functions. Pages 342 to 360




The Reality of Social Responsibility and Its Impact on Enhancing Customer Trust: An Applied Study at Al-Rashid Bank

Ahmed Kadem Abed AL Aboudya, Hayder Hamzah Salehb, Akram Abbas Rhaif AL-Hamzawic, a Department of Business Administration, College of Administration and Economic, University of Al-Qadisiyah, Iraq, b Department of Finance and Banking, College of Administration and Economic, University of Al-Qadisiyah,  Iraq, cPhD Financial and Banking Science, Accounting Department, College of Managerial and Financial Sciences, Imam Ja’afar Al-Sadiq University, Salahaddin, Iraq Email: aahmed.abed@qu.edu.iqbhayder.saleh@qu.edu.iqcAkram.Abbas@sadiq.edu.iq,

The research aims to study the cognitive foundations of both social responsibility and customer trust, with an indication of the impact of the bank’s commitment to its social responsibilities in enhancing customer trust, and a basic hypothesis has been proposed as follows: The bank’s commitment to social responsibilities can help enhance customer trust. Emerging from this hypothesis are the following sub-hypotheses: (1) The bank’s commitment to the dimension of economic responsibility helps to enhance customer trust; (2) The bank’s commitment to the dimension of legal responsibility helps to enhance customer trust; (3) The bank’s commitment to the dimension of moral responsibility helps to enhance customer trust; (4) The bank's commitment to the human responsibility dimension helps in enhancing customer trust. The research sample is represented by a group of workers in Al-Rasheed Bank, from administrators, financial analysts, accountants, and auditors, for the financial year ended 31/12/2019. To achieve the goals of the research and test its hypotheses, a questionnaire was designed and prepared for this purpose with the use of a set of appropriate statistical methods such as the arithmetic mean, standard deviation and T-test for each sample, to determine whether there is a positive impact in enhancing customer trust in the bank and the services it provides. Pages 361 to 379




The Central Bank’s Role in Granting Bank Credit: An Analytical Study of the Banks (Al-Rasheed, Al-Sina’i and the Middle East) for the period 2014-2018

Kareem Hassan Alia, jasim Mohammed Yaseenb, Makki Shahad Dahhamc, a,b,cAl-Qasim Green University, Iraq, Email: kkaarrmm.a@gmail.comjasimyaseen65@gmail.commakkialsaady65@gmail.com

This research dealt with the central bank and its role in granting credit, as the central bank is responsible for the banking system and is located at the top of the pyramid. It is responsible for drawing monetary policy and its application; bank credit is a cash credit represented in the loan and pledge credit through letters of guarantee and documentary credit. The research presented a theoretical aspect of the research variables as well as the practical side that included the bank data for the research sample and its analysis. The research has attempted to answer a number of questions represented in the research problem – what is the level of banks’ failure and their ability to grant credit and how can risk management and measurement be done to ensure that it does not affect bank profits, and can the central bank anticipate banking crises resulting from economic fluctuations? The aim of the research is to shed light on the indicators of credit protection and to explain the central bank’s role in protecting bank credit through these indicators, as well as analysing indicators and showing their impact in the Iraqi reality through early warning of crises. Pages 380 to 395




The Effect of Modern Production Management Techniques on Enhancing the Requirements of Technical Innovation

Khawlah Radhi Athaba, Khitam Dekhn Hamzahb, aDepartment of Finance and Banking College of Management and Economics University of Al-Qadisiyah, Iraq, bDepartment of physical education and sports science College Education Cirls  University of Al-Qadisiyah, Iraq, Email: aKhetamhamzh18@gmail.com,  bKhawlah.athab@qu.edu.iq

The research aims to explain the impact of modern production management techniques in enhancing the requirements of technical innovation in light of the philosophy of optimal production technology in a manner that is appropriate to the rapid and successive changes and developments accompanying the business environment. A basic hypothesis has been put forward that: modern production management techniques can help in strengthening the requirements of technical innovation in light of the philosophy of optimal production technology, and the following sub-assumptions emerge from this hypothesis: (1) Concurrent engineering technology helps to enhance the requirements of technical innovation; (2) Production technology reinforces the requirements of technical innovation; (3) TQM technology helps in enhancing the requirements of technical innovation; and (4) The value analysis technology helps in enhancing the requirements of technical innovation. The research sample is represented by a group of workers in Iraqi industrial companies, including administrators, accountants, engineers, and technicians, for the financial year data ending on 31/12/2018. For the purpose of achieving the goals of the research and testing its hypotheses, a questionnaire was designed and a set of appropriate statistical methods were used. Finally, the research reached a set of conclusions, the most important of which is that modern production management techniques can enhance the requirements of technical innovation in the light of the philosophy of optimum production technology. Pages 396 to 413




The Effect of Using Mobile Phones for Learning New Vocabulary Items by Iraqi non-English Major College Students

Shurooq Fakhir Abdul Zahraa, aDepartment of English, College of Arts, University of Al-Qadisiyah, Ad Diwaniya, Iraq, Email: shurooqfakhir@gmail.com

The extensive use of wireless mobile technologies has created more opportunities to shift the traditional academic setting into mobile learning, and interactive multimedia is also a great way to communicate and learn. The use of mobile applications such as WhatsApp in transmitting messages is a fast way of assisting students to learn vocabulary. To address this issue, this empirical research was conducted to examine the effect of mobile phones on vocabulary acquisition by Iraqi non-English major college students. A total of twenty-eight female-students studying at the University of Al-Qadisiyah College of Education for Women, Department of Psychological Counselling and Educational Guidance in the second year, participated in this study. Based on a mixed-methods approach, the quantitative data was collected through questionnaires to elicit students’ perceptions of using a mobile phone to learn new vocabulary, while informal interviews were directed to collect qualitative data. The results revealed that the participants had highly positive attitudes towards mobile learning because it supplied them with both form and meaning-focussed instruction and had technical knowledge to implement mobile learning. The results also demonstrated students reported some benefits of learning by mobile phone, including the probability of learning outside the classroom anywhere, at any time. Others referred to obstacles that faced them in the experience such as the choppy and expensive cost of the internet connection and the lack of interest of the university or college to add communication devices and the Internet to become part of the curriculum to use them inside the class as well. The study ended with some conclusions which seem to be justified. Pages 414 to 429




The Significance of the Certainty of Knowing the Authority of the Imami Mandate

Suad Badeea Muttaira, Qais Hamza Al-Khafajib, aDepartment of Arabic Language, College of Education, University of Wasit, Iraq, bCollege of Arts, University of Babylon, Iraq, Email: a*sbadiee@uowasit.edu.iq

The question for this research is the president: Can any speaker other than the Prophet (peace and blessings be upon him and his family) and imam infallible say in this sermon? Inclusion of these sermons alone is sufficient to demonstrate that dust has not been proven from it on the fact is the argument, the guardian and guardianship, so only the caliphs or caliphs, who became caliphs of the human authority were never able to speak with these effects of this saying. Therefore the hypothesis of the research wanted the recipients of his speech, making sure that he is not an elected successor or imposed a human force on it, but it is behind God as indicated by the contents of the speech, and this - according to the seat's directives and he was able to convince them of the contents of his sermons and his style as an imam, an argument, a guardian, and a guardian. Pages 430 to 441




Rhetoric of the Personal Identity in Building the Narration Stories of Muhammad Alwan Jabr as a Model

Souad Badi Mutira, Researcher Ali Hassan Hamidib, a,bDepartment of Arabic Language, College of Education, University of Wasit, Iraq, Email: sbadiee@uowasit.edu.iq

The metaphor of the rhetoric: That the speaker wants to prove one of the meanings does not remind him of the word for him in the language, but he comes to the meaning that he is following and tandem with him in the presence and nods him to him and makes him a proof. As for narration scholars, it is one of the most important rhetorical images in the narrative domain. As one of the terms defines an idea, which is used instead of another word that defines another idea, by means of interconnection as a cause or result, and this reason and result give a description of the state of the word as a whole or a part, and Jacobson has emphasized in one of his articles that refer to that verbal activity that includes the metonymy Which in turn leads the subject of discourse to another subject, by means of the juxtaposition of causation and consequence, and Jacobson had a correct view that placed the metonymy in its proper place, as it stresses the importance of its importance in the story and the realistic novel; Because the narration, in the eyes of many sardines, is essentially the art of metaphor. Pages 442 to 451




The importance of using the World Wide Web for professors of the Arabic Language Department at the University of Baghdad

Rafid Sabah Abdulridha Al-Tameemmia, aCollege of Administration and Economics, University of Baghdad, Iraq, Email: rafid0074@gmail.com,

The World Wide Web (the Internet) is considered one of the most important modern inventions, as it has radically changed the form and style of society. Information and news are always available; communication between people has become easier with low cost. It has facilitated transferring a great deal of information and sciences between research centres, universities, colleges, and libraries all over the world with ease. In some countries, access to the World Wide Web (the Internet) has become one of the human rights. Therefore, the current research aims to identify the importance of the World Wide Web (the Internet) for professors of the Arabic Language at the University of Baghdad. Questionnaire is the main tool for collecting information. It is developed, verified and distributed to the research community, which consisted of (234) professors of Arabic Language (professors, assistant professors, and assistant lecturers), from all colleges of the University of Baghdad. The research sample consisted of (100) teachers, who were randomly chosen from the colleges of the University of Baghdad that includes (24) colleges in various disciplines, for the year of 2019. Results of the statistical data analysis show that most of the questionnaire items refer to the importance of using the World Wide Web (the Internet) for professors of the Arabic Language, by comparing the degree of sharpness to the degree of interrupt (1.5). In conclusion, the researcher offered some recommendations and proposals based on the results. Pages 452 to 477




Innovative Problem Solving and Mental Perception and Their Relationship to Social Information Processing

Hanan Gomaa Abdullaha, aCollege of Basic Education, Al-Mustansiriya University, Iraq, Email: adoctorhanan29@gmail.com

Identifies the research problem by the scarcity of research in a relationship related to T between the ability to solve problems and creativity and the perception of social information for mental processing. Among the justifications for the researchers' complaint, students lack the ability to solve problems, the creator said, and the absence of the target did not appear and was less mature and responsive to the processing of social information. He pointed out (Berry and Berry, 1987: 12) even many undesirable forms of social behaviour that appear in the sites of activity, may be due to a lack of one of the social information processing skills. Ramadan (200) mentioned that this ability works to extract the relationships between vocabulary to formulate assumptions and come up with solutions of a creative nature, Thorne (1979) believes that for an individual he can practice this type of innovation that must destroy multiple and varied sources and different skills, the parties and this does not happen only in the sites of activity that allow freedom of thinking to include areas of thinking The vast exponents of alerts, which encourage innovation within the framework of mental perception, have been found as raw materials provided by activity. This position is one of the key vocabulary in my visualisation work where this process is on environmental vocabulary. Pages 478 to 496




The Popular Heritage of Baghdadi and Its Reflection in Embroidery Paintings for the Students of Art Education

Ronak Abbood Jaber Al – Mohammeda, aDepartment of Family Education and Technical Professions, Faculty of Basic Education, Al-Mustansiriyah University, Iraq, Email: airownak.adod@uomustansiriyah.edu.iq

Nostalgia for the original heritage is a requirement for the artistic formation of countries. The tendency for modern art without knowing the foundations, aesthetics, and fertile potential of folklore is a distance from the original artistic creativity. Attention to folklore, specifically Al-Baghdadi in educational institutions for undergraduate students, opens broad horizons for the art path because they are the segment that forms one of the pillars. From here it shows the importance of the role of education in the transfer of Al-Baghdadi's folklore through the presentation of those artistic curricula, foremost of which is the material of artistic embroidery paintings, which contributes to achieving the artistic goals. The three themes of university students, embroidery panels, and Baghdadi folklore have been embodied in the current research aiming at: Identify the popular heritage units of Baghdad in the field of architecture, dress, and general appearances used in embroidery paintings for students of the fourth morning class in the department of Art Education for the academic year (2017-2018). To achieve the goal of the research, 8 panels were selected, and the two researchers adopted the descriptive analytical approach to its suitability in achieving the goals of the research. A form was built to analyse Baghdad's folklore heritage units, after verifying their authenticity. The researcher depicted the progress of students by employing symbols of Baghdad architecture, Medina, religious heritage, and engineering decoration, in addition to adopting more than one colour and manual embroidery in the implementation of the requirements of the artwork. Pages 497 to 507




The Relationship between Supply Chain Risk Management and Requirements of the Production Processes: A Case Study in The South Oil Company

Iman Asker Hawia, aSouthern Technical University, Technical Institute Basra, Iraq,

This research is intended to improve the operations system performance in the South Oil Co. using the interactive relationship between the strategy of supply chain risk management and the requirements of production process flow continuation and investigation of the finding. Design/methodology/approach: Making up a conceptual model of the operation system tracks flow for South Oil Co. The model is based on the interactive relationship between the supply chain risk management strategy and the requirements of production process flow continuation. Findings:  South Oil Co. has been the subject matter of the research. It lacks a conceptual pattern that systematises, integrates and directs its main components towards a comprehensive improvement of the company. In addition, it requires relative interest in the strategic role of the supply chain risk management strategy and its dual effects on both the production process and the comprehensive performance of the operations system supply chain risk management, production process flow continuation, FMEA (Failure Modes and Effects Analysis). Pages 508 to 529




Improving the Psychological Training of Education Managers in Master's Degree Programs in Kazakhstan

Engilika Zhumataevaa, Rymshash Kameshovna Toleubekovab, Artyom Sergeyevich Dontsovc, Botagoz Gabdullovna Sarsenbayevad, a,cS. Toraighyrov Pavlodar State University Republic of Kazakhstan, 140008, Pavlodar, Lomov Street, 64, bL.N. Gumilyov Eurasian National University, Republic of Kazakhstan, 010000, Nur-sultan, Satpayev Street, 2, dPavlodar State Pedagogical University Republic of Kazakhstan, 140000, Pavlodar, Mira  Street, 60,

This article discusses the issue of improving the training of education managers in the Republic of Kazakhstan. Based on the results of previous studies, 7 components (subcompetences) were distinguished in the structure of the managerial competence of a modern manager in the field of education. It was noted that the problem of psychological training of education managers had not yet been properly addressed by Kazakhstani researchers, although a number of studies indicated the existence of problems in this area. An experimental course in Management Psychology aimed at the development of the psychological subcompetence was developed and introduced. A research was conducted among Master's degree students of S. Toraighyrov Pavlodar State University (n = 32), who were offered to study this course. A survey designed to identify the level of development of the required subcompetence was conducted twice: before the start of the course and after its completion. The results showed the effectiveness of the course, and also indicated the need for further work in this direction. Pages 530 to 545




The Emergence of Green Human Resource Management as a ‘Higher-Order Construct’ in the Asian Context

Saba Farooqa*, Muhammad Umair Javaidb,  Munawar javed Ahmadc, Muhammad Zulqarnain Arshadd, Muhammad Ali Arshade, Irfan Sabirf, a,b,dDepartment of Management Sciences, Lahore Garrison University, Lahore, Pakistan, cDepartement of Management Sciences, Iqra University, Pakistan, eSchool of Business Management, Universiti Utara Malaysia, Malaysia, fFaculty of Management Sciences, University of Central Punjab, Pakistan, Email: a*sabafarooq@lgu.edu.pk

The world is now moving from a production-based to a knowledge-based economy. In the present era, environmental concerns are the core objective of any organisation. Green HRM is one of the strategic resources which create competitiveness. Green human resource management (GHRM) is drawing the attention of researchers, academics and practitioners around the globe. However, there exists a gap in the methodological assessment of the dimensions of GHRM on individual, organisational, and environmental effects. Therefore, the purpose of this study is to fill the gaps in the literature by synchronising the dimensions of GHRM as a higher-order construct. The study suggests guiding principles for the managers to align the dimensions of green HRM and offers a conceptual review of the GHRM and its diverse structural dimensions. This study addresses the research void, conceptualising the GHRM as a higher-order construct in the developing countries where there is a lack and underutilisation of the resources. Pages 546 to 556




Physical Analysis of Capacity of Sprint and Middle Distance Runners

Oce Wiriawan S.Pd., M. Kesa, aSurabaya State University, Email: ocenk29@yahoo.co.idocewiriawan@unesa.ac.id

This study aims to analyse the physiological variations that underlie the performance of elite sprinters and middle distance runners. This type of analytic observational study with cross sectional study design was adopted to analyse physiological components in elite short runners (n = 33) and medium distance runners (n = 10). Both groups measured height, weight, resting pulse, lung capacity, VO2max, peak pulse rate, recovery speed, leg strength, and leg power. There was a significant difference in the BMI variable (p = 0.004), where sprint runners showed higher results. Significant differences were also found in variables and VO2max (p = 0.004), where intermediate distance runners showed higher results. Variable lung capacity, recovery speed, and leg power in middle distance runners are higher; there must be no significant difference. Variable resting pulse, peak pulse and leg strength in sprint runners are higher; there should be no significant difference. The two groups differ in their respective physiological capacities because the characteristics of the two running numbers are different as a result of the training they are going through. Pages 557 to 567




Stressors and Stress Management of Chinese International Students in South Korea during the Covid-19 Outbreak

Wen Kankana, HE Yannab, a,bWoosong University,

Chinese international students, the biggest population of students in South Korea, experienced stress during the Covid-19 outbreak. However, little is known about their stressors and stress management during this time. As a case study, this study aims to explore what stressors contribute to their stress and how the stress was managed during the Covid-19 outbreak in South Korea. The sample consists of 8 Chinese international graduate students, with 3 males and 5 females. A semi-structured interview was adapted. Thematic analysis was undertaken on the transcripts using MAXQDA 2020 software. The list of codes and themes were not pre-determined but developed through content analysis. The theory of preventive stress management (TPSM) proposed by Quick, Quick, and Nelson (1998) was used to analyse the survey data. The results indicate uncertainty is the most significant stressor, and communication with family, friends, and classmates and online courses are the two most adopted stress management strategies at the individual and organisational levels, respectively. It was also found that most of the stress management strategies at the organisational level belong to the contributions to primary prevention, while most strategies at the individual level target secondary prevention. As for tertiary intervention, it is disappointing that the results do not reflect any signals or characteristics of psychological intervention. The results have important implications for Chinese international students and relevant staff in South Korean universities. Pages 568 to 585




The Effect of Service Failure, Customer Frustration and Complaint Behaviour on Negative Word of Mouth Passengers of Low-Cost Carriers in Indonesia

Taharuddina*, Ria Arifiantib, Tetty Herawatyc, Arianis Chand, aUniversitas Padjadjaran and Universitas Lambung Mangkurat, b,c,dUniversitas Padjadjaran,

Low-cost airlines in Indonesia often experience long flight delays. Flight delays are a pattern of service failure that results in frustration, complaints and the creation of negative word of mouth. The purpose of this study is to examine the effect of service failure on customer frustration, customer complaint behaviour and frustration with complaint behaviour and its impact on negative word of mouth. Samples were selected by systematic sampling at Soekarno Hatta, Sultan Hasanuddin, Kualanamu and Syamsudin Noor airports. A total of 335 passengers who experienced delays of more than 2 hours were selected as respondents. Questionnaires are used for data collection and partial least squares are used to evaluate structural models of research. The results prove that service failure significantly affects customer frustration, complaint behaviour, and negative word of mouth, where frustration and complaints also affect to negative word of mouth. Pages 586 to 605




Attitudes of Teachers towards Using the Photograph in the Teaching of Drawing

Asma Nawaf Mayyasa, Husaini Yaacobb, a,bSchool of Arts, Universiti Sains Malaysia, Penang, Malaysia,

This study aimed to identify the attitudes of teachers towards using the photograph in the teaching of drawing. The descriptive-analytical approach was used, and the data were collected using a tool constructed by the researchers. The sample included 45 teachers; calculation means, standard deviations and ANOVA were calculated. The study revealed that the attitudes of teachers towards using the photograph in the teaching of drawing were low. The results showed there were no statistically significant differences in the attitudes of the teachers towards using the photograph in the teaching of drawing for the variables of the study – gender, education, experience, and specialisation. In light of these findings, the researchers recommended the need to conduct further studies for finding solutions to the negative attitudes of art education teachers. They also pressed the necessity to conduct training sessions to raise teachers' awareness. Pages 606 to 618




The Subjectivity Indication of School of Fiqh in the Interpretation of Marriage Verses

Nasaiy Aziza, aFaculty of Sharia and Law, State Islamic University (UIN) Ar-Raniry, Indonesia, Email: anasaiy.aziz@ar-raniry.ac.id

This paper has original contribution of knowledge as not issued earlier. The topic is on injustice interpretation of marriage verses stated by Islamic clerics. A number of the Quran verses and the hadith of the Prophet PBUH related to marriage have a general meaning and apply to all parties. The Fuqaha’ (Islamic law scholars/Jurist) of four schools and mufassir (Quran interpreter) of the same school (mazhab), agree to determine the generality of the meaning of several marriage verses to be applied for all without limiting the certain parties. The difference in their opinions is related to the meaning of the word nikah, which is the main subject to understand and interpret the verses. The jumhur (majority) of fuqaha’ and mufassir of the same school always associate the word marriage to the wali (Guardian) so that he must handle the matter concerning the marriage. On the other hand, mufassir from Hanafi School argue that the word nikah applies to a broader meaning and is not exclusively addressed to wali, so the marriage guardianship can be handed to any parties, including women. Pages 619 to 634




The Impact of Guarantees on Service Quality, Image, Satisfaction and Value: Exploring the Effectiveness of Service Guarantees in Tourism Management

Pradeep Paramana, aFaculty of Management, Multimedia University, Cyberjaya, Email: apradeepparaman@hotmail.com

This research evaluates a second-order multiple mediation model based on signalling and prospect theory by using five-star resorts as a case study. This pioneering work explores the concept in a dynamic setting that covers seven locations within the Malaysian Peninsula, Sabah and Sarawak. Specifically, it evaluates the presence of service guarantees and its effectiveness in strengthening customer loyalty. Results reveal that the image, satisfaction and value of service quality substantially increase the drivers of customer loyalty opinions when service guarantees are offered in a market where they were previously non-existent. International and domestic tourists perceive a gain when service guarantee is present and a loss when it is not. This finding helps guide a national tourism policy to improve the signalling and prospect of customer loyalty domestically and abroad. Pages 635 to 658




The Saudi University Students’ Experience of Flipping the English Language Classroom

Nasser Alasmaria, aAssistant Professor, Department of English & Translation, Faculty of Arts/University of Jeddah Saudi Arabia, Email: ansalasmari@uj.edu.sa

Flipping the classroom is not a newly applied instructional method in EFL (English as a Foreign Language) educational settings. It entails that what is conventionally completed in the classroom is now done at home and the sequence is reversed. Numerous researchers expanded on the highly positive attitudes the students hold towards this method. However, revisiting this aspect of research is always recommended, especially in unexplored educational settings, as it is the case in this current paper which was conducted in a Saudi context. More interestingly, the results obtained through the use of a questionnaire and a semi-structured interview contradicted most of the previous ones. As a matter of fact, the Saudi learners of English informing this research expressed no favourable attitude or enjoyment of the flip model. Such negativity could be either gender-based or attributed to the challenges such method could pose which are related to the learning styles of the Saudis. Further implications are discussed throughout the paper. Pages 659 to 677




Reading Signs in Culture: In Depth of the Javanese Cultural Heritage

Edy Tri Sulistyoa, Sunarmib, aUniversitas Sebelas Maret Surakarta, Surakarta, Indonesia, bDesain Interior, Institut Seni Indonesia Surakarta, Surakarta, Indonesia, Email: a*edytri@staff.uns.ac.idbsunarmi.interior@gmail.com

Javanese as one of the tribes in Indonesia has various types of symbols. Symbols that exist in the Javanese culture reflect a variety and type according to geographical location. In this study the author discusses the existing various symbols in the Javanese community as a repertoire of local wisdom of the communities. This article argues that conceptually, symbols represent the mind-set of Javanese society. This study is designed by a descriptive-qualitative method using the ethnographic approach, since the object examines the culture and traditions of Javanese society, which theoretically employs Semiotics theory in addition to using the analysis techniques developed by Spradley. Semiotic studies on cultural symbols of Javanese society are summarised in the habits, rituals and lifestyles of the society that reflect their main unit of the ritual context embodied within the religious teachings and ancestors, ethical values, and norms prevailing in society along with each implication. Signs are transmitted through cultural attributes to supporters and communities of Javanese traditions are oriented to be a role model for them from generation to generation so that life is more orderly and harmonious. Pages 695 to 711




English @ Work: An Impact of Grammar upon TOEIC Scores

Ketkanda Jaturongkachokea, Sutep Tongngamb, Supamit Chanseawrassameec, a,bNational Institute of Development Administration, Thailand, cTOT Academy, Thailand,

With the propensity to highlight the importance of communicative approach, the grammatical one seems to be derogated. This 2 year study thus aimed to investigate how research participants developed and demonstrated their English proficiency via a grammar-translation approach. The 15 participants were immersed in four grammar textbooks during the 450 hour course. The data was garnered both quantitatively and qualitatively. The quantitative data was based on the participants’ standard Test of English for International Communication (TOEIC) scores at the English Testing Service (ETS) Centre and their in-class grammar test, while the qualitative ones on their resolution and assessment questionnaire. The major finding revealed a positive correlation between grammar knowledge and TOEIC points. Around 70% of the participants obtained a TOEIC score of 500+ at the end of the course. Students who had some development in the TOEIC test achieved an approximately 6% increase on average. Based on the four course lecturer assessment questionnaires, all learners felt satisfied with the course at 4.97/5.00 overall. Pages 712 to 727




Green Supply Chain Management for Thai Hotel Restaurants

A. Trivedia, I. Karnreungsirib, aDusit Thani College, Bangkok, Thailand, bSrinakharinwirot University, Bangkok, Thailand, Email: aakhileshtdi25@gmail.combisareekarn@gmail.com

Green supply chain management (GSCM) has emerged as a critical theory for the hospitality industry to achieve corporate profit by reducing environmental risks and improving ecological efficiency. This paper interrogated Thai hotel restaurants concerning their green supply chain management. The standards of green restaurant management in relation to GSCM were integrated and presented utilising several attributes. By means of an importance-performance analysis (IPA), the results of the study were mapped onto a two-dimensional grid detailing the perception of importance and the performance of the hotel restaurant’s GSCM. The further implications for management strategies were highlighted accordingly using the IPA results, creating a comprehensive guide for Thai hotel restaurants to assimilate greener sustainability measures into their management. Pages 728 to 740




Teachers’ Competency in Managing e-learning Media: A Perspective and Challenges in Facing the Industry 4.0

Fory A. Nawaia*, Arifinb, Sitti Roskina Masc, Arifin Sukingd, Ikhfan Harise, a,b,c,d,eDepartment of Education Management, Faculty of Education Universitas Negeri Gorontalo, Indonesia, Email: a*fory.nawai@ung.ac.id

In facing the challenges of the Industrial Revolution 4.0, information and communication technology (ICT) plays an important role in the process of empowering technology into teaching and learning activities. E-learning refers to a teaching method which utilises electronic media as a component of ICT and offers a solution to add value to teaching and learning by enhancing the effectiveness of learning. This study aims to identify teachers’ competence in designing and utilising electronic learning (e-learning) media in schools. The study employed an explanatory descriptive approach. The quantitative research was conducted through the research subjects, comprised of 20 teachers of two senior vocational schools in the Gorontalo Province, Indonesia. This research relied on data obtained from a questionnaire, observation, interviews, and documentation to determine the profile teachers’ competency in managing e-learning media to enhance teaching practices in the classroom. Pages 741 to 754




Factors that Determine Behavioural Intention: A Review of Literature from 2015 to 2019

Andreas Changa, aEntrepreneurship Department, Bina Nusantara University, Bandung Campus, Indonesia, Email: aachang@binus.edu

It is the desire of every marketer to understand what makes their customers purchase their products or services. One way to understand customers’ purchase intentions is to determine what predicts their purchase behaviour. Several models have been developed to comprehend what triggers behaviour. Among the well-known models is the theory of reasoned action, the theory of planned behaviour, the technology acceptance model, and the unified technology acceptance and use of technology (UTAUT), including theories ‘1’, and ‘2’. These models have one thing in common; they determine that behavioural intention predicts behaviour. This study intends to shed light on what has been found as significant or insignificant predictors of behavioural intention. The findings reveal that performance expectancy has always been one of the strongest predictors. However, other UTAUT constructs do not show the consistencies expected. Pages 755 to 777




The Social Ecology of Older Thai Adults Living with Non-Communicable Disease in Urban Congested Communities

Warangkana Saripana, Natthani Meemonb*, Penchan Sherec, Thammarat Marohabutrd, a,b,c,dDepartment of Society and Health, Faculty of Social Sciences and Humanities, Mahidol University, Thailand, Email: b*natthani.mee@mahidol.ac.th

This study aimed to investigate the social ecology of Thai older adults living with non-communicable diseases (NCDs) in urban congested communities. Using the data obtained from in-depth interviews, a content analysis was conducted to demonstrate the interactions between the older adults and their social environment in terms of: (1) the perception of aging in the context of a congested community, (2) the perception of non-communicable diseases among older adults, and (3) the multi-level interactions with the social environment. The study findings indicated multi-level interactions between older adults and their closed persons (i.e., family members, friends, and neighbours), health service providers, communities, and the policies that determined their health-related behaviours specific to NCDs management. It is suggested that health promotion activities for older adults should be designed to cover all levels of social ecology and with an emphasis on the empowerment of not only the older adults, but also their families, the public health personnel, and the community, as a whole, to better support and maintain a desirable environment for the health management of older adults. Pages 778 to 792




The Budgetary Process and its Effects on Financial Performance: A Study of Small and Medium-Sized Enterprises in Yemen

Sudhashini Naira*, Osamah AbdulFattah Ahmed Radmanb, Salwa Ahamadc, a,b,cFaculty of Business Accounting and Management, SEGi University, Kota Damansara, Selangor, Malaysia, Email: a*sudhashini@segi.edu.my

Budgets play a significant role in many organisations worldwide, as it allows enterprises to achieve their strategic goals that have been set for the future. The ongoing civil war in the country of Yemen has devastated the country’s economy. However, small and medium-sized enterprises (SMEs) have grown and represent the majority of businesses in Yemen, playing a significant role in job creation and the economy of the country. Budgeting has been seen as an important tool that might play an important role in the financial performance of SMEs in Yemen. Hence, the primary aim of this study was to examine the effects of the budgetary process, including budgetary planning, participation, control, and evaluation, upon the financial performance of SME’s in Yemen. This study received responses from 200 business owners in Yemen. The findings of this research affirm the relationship of two factors: budgetary planning, and budgetary control with the financial performance of SMEs in Yemen. The implications of the research findings were also discussed. Pages 816 to 834




The Urgency and Significance of a Mediation Application in Court

Erikson Sihotanga, aMaster Law, Postgraduate, Mahendradatta University, Indonesia, Email: asihotang_sonpiterta@yahoo.com

In principle, the settlement of a case is undertaken to serve justice to all parties. However, obtained justice does not necessarily offer satisfaction to the parties. The settlement of disputes in the civilian sector tends to be settled by consensus because it will provide a sense of justice that each is met. In the restorative justice approach, civil cases must be resolved by deliberation or together before they are examined by the judges. This is intended to provide the parties to the dispute a more tangible sense of justice, and the number of cases in court will be reduced. Pages 835 to 845




Changes in Reciprocity: From Patron–Client Relationships to Commercial Transactions in Rural Central Java

Imam Santosaa, Muslihudin Muslihudinb, Wiwiek Rabiyatul Adawiyahc, a,bDepartment of Sociology, Faculty of Social and Political Sciences, Jenderal Soedirman University, cDepartment of Management, Faculty of Economic and Business, Jenderal Soedirman University, Email: aScokronegoro@yahoo.combMuslihudin1963@yahoo.comcwiwiekra@gmail.com

This study aimed to explore the nature of present day relationships among landowners, sharecroppers, tenant farmers, and agricultural workers. The trends and changes in these relationships in rural Central Java were examined. This qualitative research used a semi-grounded, phenomenological method. This research was conducted in the Purbalingga, and Banyumas Regencies of Central Java. The results indicated that peasants in rural areas, which are relatively remote from a city, tend to be in asymmetrical and exploitive working relationships with landowners, whereas farmers are not. By contrast, the largely commercially motivated relationships with farmers in rural areas near cities tends to be more symmetrical. In fact, farm labourers are in a stronger bargaining position than landowners because of the scarcity of agricultural workers. This research suggests that the working relationship between landowner-farmers, and cultivating farmers is beneficial to both parties, and should therefore be maintained. However, the asymmetrical nature of the working relationship requires attention, so that it does not create difficulties for either party. Pages 846 to 858




Network Management Strategy in Strengthening Small and Medium-Sized Enterprise Clusters: A Case Study in Indonesia

Daryonoa, Viyouth Chamruspanthb, Achmad Nurmandic, a,bPublic Administration Department, Faculty of Humanities and Social Sciences, Khon Kaen University, Khon Kaen, Thailand, cDepartment of Government Affairs and Administration, Jusuf Kalla School of Government, University Muhammadiyah Yogyakarta, Yogyakarta, Indonesia, Email: adaryono.d@kkumail.combviycha@kku.ac.thcnurmandi_achmad@umy.ac.id

This research investigates the actors that have considerable influence upon network management, and the implementation network of management strategy in strengthening small and medium-sized enterprise (SME) clusters. The study took place in the cities of Samarinda, Balikpapan, and Bontang. The three categories of clusters which were found in these areas were batik, food, and handicraft. The number of samples chosen within the cluster sampling design was 303 respondents. A social network analysis was implemented to analyse the data. This research found that the actors with a dominant influence were indicated by a high centrality value. The actors were the Province industry, cooperative, and SMEs Department; the District Industry Department; the technical and vocational education and training centres; the District Tourism Department; the Province Social Department, and the local government technical institution. Later, efforts to strengthen the networks of the SME clusters were determined by three factors, which were actor diversity, centrality diversity, and the target of the network strengthening program. Pages 859 to 882




The Nexus between Economic Growth, Trade Liberalisation, and Volatility Revisited: Empirical Evidence from the European Union Countries

Khadija Malik Baria, Shamrez Alib, Riaz Ahmadc, Ahmad Nawazd, aAssistant Professor, Institute of Business Administration, Karachi, b,dDepartment of Economics, University of Sahiwal, cAssistant Professor, Business Administration, Iqra University, Karachi, Email: akbari@iba.edu.pk, criaz.ahmad@iqra.edu.pkdahmadnawaz@uosahiwal.edu.pk

Corresponding Author Email: bshamrezali@uosahiwal.edu.pk

The current research revisited the impact of trade liberalisation on economic growth and volatility of macroeconomic variables for European economies. For this purpose, this study divided the data set in two different groups based on joining the European Economic Community which was established in 1993 and initiated free trade. The purpose of this division is to compare the impact of trade liberalisation on economic growth before and after 1993. This division also provides a comparison of an analysis of the volatility of the economy for both periods. The results confirm that trade liberalisation and economic growth are positively correlated. Trade liberalisation has a significant positive impact on economic growth. This study concludes that trade liberalisation leads to higher GDP per capita growth rate. In addition, economies that are more liberal from a trade perspective are less volatile than less liberal economies for trade. Pages 883 to 896




Traditional Multicultural Security Based on Local Wisdom in Bali

I Nyoman Subandaa*, Panudiana Kuhnb, a,bUniversitas Pendidikan Nasional, Denpasar, Indonesia, Email: a*subanda.nyoman@yahoo.co.id

After the fall of the new order, and the era of reform, every region repositioned the central government, including the people in Bali. In the repositioning of the central government, the Balinese people established the traditional village as a shield and front guard in dealing with a bargaining position with the Government. Along with this, pacalang, as the conventional security of traditional villages, indirectly also increases the bargaining position of traditional security systems that are respected, idolised, and at the same time, used by various parties. The involvement of pacalang in various activities outside of its main obligation as the bodyguard of traditional ceremonial activities seems to be relatively diverse and has become a trend in the pacalang phenomenon today. Pacalang are involved in various political party security activities, regulating traffic, and controlling the population, including being involved in securing international events, such as the Miss World, and APEC activities held in Bali. Another phenomenon that occurs involving pacalang, which is quite interesting in Bali, is the involvement of non-Hindus as pacalang. Several places in the Karangasem Regency appear to have traditional villages which involves non-Hindus becoming pacalang. This also occurs in the Pegayaman Village of the Sukasada Subdistrict, in the Buleleng Regency. The Muslim residents in the Pegayaman Village are often seen dressed as pacalang and actively protecting adat activities. This phenomenon is interesting because the pacalang are no longer monopolised by Hindus, and the security of Bali is no longer just a burden on the Balinese people, but it is the responsibility of all components of society in Bali that are multicultural. Pages 897 to 908




Research on the Labour and Employment of Ethnic Minorities in Vietnam

Trinh Thi Thanh Thuya, Doan Thi Mai Huongb*, Mai Thanh Lanc, Le Huy Khoid, a,dVietnam Institute of Industrial and Trade Policy and Strategy, Ministry of Industry and Trade, 17 Yet Kieu road, Hai Ba Trung district, Hanoi, Vietnam, bUniversity of Labour and Social Affairs, 43 Tran Duy Hung road, Cau Giay district, Hanoi, Vietnam, cThuongmai University, 79 Ho Tung Mau road, Cau Giay district, Hanoi, Vietnam, Email: b*huongdoanthimai@yahoo.com

In recent years, the party and state of Vietnam has always considered issues of ethnicity; ethnic work; solidarity among ethnic groups; and especially, the ethnic minorities’ employment, as key and basic tasks towards an important strategic position in the revolutionary cause of the country. However, during the implementation process, aside from achieving positive results, there were still numerous limitations and difficulties. The ethnic minorities’ labour, and employment, as well as the underdeveloped labour market in Vietnam, pose urgent issues that need to be addressed and tackled in the short, and long terms. This research inherits the work of previous studies, which were based on collected data and expert interview results from a state level project regarding the ‘basic and urgent solutions to develop markets in ethnic minority areas and mountainous regions’ in Vietnam. This study analyses and assesses the labour and employment situation of ethnic minorities in Vietnam. From these results, we propose several solutions to improve the quantity and quality of the labour, and employment of ethnic minorities in Vietnam, and in a sustainable manner. Pages 909 to 926




Publication Trends of Safety Knowledge Research: A Bibliometric Review

*Khairul Hafezad Abdullaha, Fadzli Shah Abd Azizb, a,bSchoof of Business Management, Universiti Utara Malaysia, *Corresponding Author E-mail: ezadneo88@gmail.com

Safety knowledge is characterised as a reasonable belief that enables individuals to manage and recognise risks effectively. This article aims to explain safety knowledge publications based on worldwide research trends. A bibliometric analysis of safety knowledge research from 1976–2019 was conducted via the Scopus database. The data was evaluated based on the global trend of publication, the contributions of countries, the contribution of journals, the distribution of institutions, the contributions of authors, and reference analysis. The results showed that safety knowledge research publications have risen significantly over the past 15 years, and found that the United States of America, China, and the United Kingdom were the most prominent publishing countries. Safety knowledge is an increasingly essential subject matter in managing occupational health and safety. This article is able to identify the relevant information and significant integrated fields of studies, adapting consistent findings for the practical application of safety knowledge in the workplace.  Pages 927 to 945




The ‘ifs’ and ‘buts’ of Psychosocial Job Demands on Female Nurses’ Psychological Health

ZarAyesha Parveza*, Muhammad Umair Javaidb, Syed Khurram Ali Jafric, Muhammad Latif Khand, Muhammad Zulqarnain Arshade, a,b,eDepartment of Management Sciences, Lahore Garrison University, Lahore, Pakistan, cDepartment of Management Sciences, Bahria University, Lahore, Pakistan, dDepartment of Management and Accounting, Muscat College, Muscat, Sultanate of Oman, Email: a*zarayesha1@gmail.com

Background: in the psychosocial work environment of the healthcare sector, where nurses play a significant role, the psychological health of female nurses is extremely important considering the fact that they are the heart of this sector. Purpose: the main aim of this study is to identify the dominance of psychosocial job demands, such as workplace bullying, and emotional demands, upon the well-being of nurses with an indirect effect of psychological health or stress. Methodology: the research model is evaluated using a two-step approach by assessing the model with the help of statistical techniques using Smart-PLS. Finding: this study concludes that psychosocial job demands significantly predicts the psychological health of the nurses, with both direct, and indirect effects. However, we also found the rejection of one of the hypotheses; workplace bullying is negatively associated with the nurses’ well-being. Originality: in literature, the indirect effects of psychological health are highly overlooked in relation to workers well-being, particularly in the healthcare sector. Therefore, in this study, the researcher attempted to address the knowledge gap by focussing on the psychosocial work environment issues in the healthcare sector of Pakistan. Pages 946 to 960




The Role of Laizes-Faire Leadership Style on Followership in the Education Sector of Pakistan

Syed Akbar Shaha, Yaser Iftikharb, Naif Dalish N Alanazic, Atif Azizd, a,dKarachi Institute of Economics & Technology, Pakistan, bDepartment of Business Administration University of Sahiwal, Sahiwal, cSpecial Education for Diverse Needs, Giftedness and creativity Universiti Sains Malaysia,

Leadership is one of the most discussed topics by researchers in literature, however, unfortunately, the follower and followership aspect of leadership is ignored. This study aims to determine the relationship and impact of laissez-faire leadership on followership. Based on the literature, it was hypothesised that laissez-faire leadership has no significant impact on the academic staff of educational institutes. The data received from 124 respondents of private higher education institutes was gathered through a self-administered questionnaire. The questionnaire consisted of two different constructs adapted from past studies on the Likert’s scale, and the results were analysed. The analysis revealed that there is almost no relationship between laissez-faire leadership, and the followership. A regression analysis also found that there is no statistically significant impact of laissez-faire leadership upon academic staff. In this study, the single leadership style was tested and recommended to test other leadership styles with followership. This finding is consistent with past theories that state laissez-faire leadership has the least impact with followers and followership, and for academic staff, it is the most recommended leadership style as, academicians require freedom in their job. Pages 961 to 977




The Moderating Effect of Working Environment on the Relationship between Organisational Commitment and Job Performance among Nurses of Public Hospitals in Karachi

Tasneem Razzaka, Yaser Iftikharb, Naif Dalish N Alanazic, Atif Azizd, aIOHBMSS JSMUS, bDepartment of Business Administration University of Sahiwal, Sahiwal, cSpecial Education for Diverse Needs, Giftedness and creativity Universiti Sains Malaysia, dKarachi Institute of Economics & Technology, Pakistan,

Purpose: the aims of this study were to design a model which describes the job performance of nurses based on individual, and organisational factors. It shows the causal relationship between the independent variables of the ‘organisational commitment’, such as the affective, normative, and continuance; the moderating variable of the ‘working environment’; and the dependent variable of ‘job performance’; and their collective impact on job performance. Method: the survey was conducted using a questionnaire administered to 300 professional nurses working in a major tertiary care hospital of Karachi. The questionnaire measured the variables of job performance, organisational commitment (affective, normative, and continuance), and working environment. Results: the results of this study revealed that organisational commitment (affective, normative and continuance), and working environment have a direct effect upon job performance. A Pearson Correlation analysis confirmed that job performance correlates positively with organisational commitment (r=0.366; p<0.01), affective commitment (r=0.273; p<0.01), normative commitment (r=0.0390; p<0.01), continuance commitment (r=0.400; p<0.01), and working environment (r=0.685; p<0.01). The correlation is significant at the value of less than 0.05. Implications for nursing management: nursing management could achieve its aim of enhancing job performance through the improvement of support from nurse coordinators, the specific organisation of work models, ad hoc family-friendly policies, and the individual counselling programmes of nurses. Pages 978 to 1001




Effect of the Kaizen Costing Approach on the Reduced Costs, Competitive Advantage, and Rationalising Strategic Cost Management of Industrial Companies Listed on the Amman Stock Exchange in Jordan

Sonia Baker Al-Barghuthia, Harcharanjit Singhb, Zaid Dannounc, Nedaa Baker Al-Barghuthid, a,bUniversity Teknologi Malaysia, Malaysia, cAemco Jordan, Jordan, dHigher Colleges of Technology, United Arab Emirates, Email: abjsonia@graduate.utm.mybHarcharanjit@utm.my.myczaed_aa@yahoo.comdnedaa.albarghuthi@hct.ac.ae

This research examines the effect of using the Kaizen costing approach to reduce company costs and achieve a competitive advantage for the industrial companies listed on the Amman Stock Exchange (ASE). The study utilised a deductive approach, and the data was collected from the Jordanian industrial companies through 130 managers, and employees. We found that reducing costs will enable achievement of a competitive advantage and rationalise strategic cost management.  If the listed industrial ASE companies want to improve their performance effectively, and efficiently, we recommend that they focus and work on developing Kaizen costs and hold training courses for their employees. Pages 1002 to 1021




Human Capital and Innovative Performance in Manufacturing Companies:  Evidence from Ecuador, Peru, and Chile

Orly Carvache-Francoa*, Miguel A. Bustamante U.b, Elsie Zerda Barrenoc, Glenda Gutiérrez Candelad, Mauricio Carvache-Francoe, Wilmer Carvache-Francof, a,c,dFacultad de Especialidades Empresariales, Universidad Católica de Santiago de Guayaquil, Av. Carlos Julio Arosemena Km. 1½ vía Daule, Guayaquil, Ecuador, bFacultad de Economía y Negocios, Universidad de Talca, Dos Norte 685, 3465548 Talca, Chile, eUniversidad Espíritu Santo-Ecuador, Km. 2.5 Vía a Samborondón, Samborondón, Ecuador, fEscuela Superior Politécnica del Litoral, ESPOL. Facultad de Ciencias Sociales y Humanísticas, Campus Gustavo Galindo Km 30.5 Vía Perimetral, P.O. Box 09-01-5863, Guayaquil, Ecuador, Email: a*orly.carvache@cu.ucsg.edu.ecbmabu@utalca.clcelsie.zerda@cu.ucsg.edu.ecdglenda.gutierrez@cu.ucsg.edu.ec,   emauricio2714@hotmail.com,  fwcarvach@espol.edu.ec

The research examines the relationship between the variables of human capital, and the innovative performance of manufacturing companies in Ecuador, Peru, and Chile. A quantitative, non-experimental, cross-sectional study of data obtained from the countries of Ecuador, Peru, and Chile was carried out and collected from national surveys of innovation activities. A bivariate probit regression was applied to the data of each country. The results show different findings between the three countries. The findings highlight that the increase in human capital through the availability of more people in research and development (R&D), an increase in the number of workers with completed higher education, and an increase in training in innovation activities, allow, progressively, an increase in a company’s resources and capacities, and improves innovative performance. The current study contributes to the literature by providing empirical evidence from three South American countries. Pages 1022 to 1038




Business Linearity and Creativity to Improve MSMEs Entrepreneurial Performance

Dekeng Setyo Budiartoa, Muhammad Agung Prabowob, Prima Kusumaning Bayu Purnamic, a,cUniversitas PGRI Yogyakarta, bUniversitas Sebelas Maret Surakarta, Email: adekengsb@upy.ac.idbmuhammadagung@staff.uns.ac.idckusumaprima97@gmail.com

Micro, small, and medium-sized enterprises (MSMEs) have an essential role, especially in developing the national economy. Small and medium-sized enterprises (SMEs) have proven capable of surviving when economic crises hit developing countries, including Indonesia. This study examines whether diversification in similar businesses will result in better entrepreneurial performance. Besides, this study also tested whether MSMEs in creative industries were better than others. The research sample was 120 MSMEs owners in the Special Region of Yogyakarta. The results of the study prove that MSMEs that diversify in linear businesses, and MSMEs based on creativity have better entrepreneurial performance. The results of this study are expected to be an excellent suggestion to MSMEs owners to expand their businesses by diversifying into linear companies. Besides, the owners’ of MSMEs can develop creative industries to increase their profitability. Pages 1039 to 1052




The Impact of Business Intelligence Applications on Achieving Total Quality in the Arab Center Company for Pharmaceutical and Chemical Industries in Jordan

Mohammad Salameh Zaid Almahiraha, aAssociate Professor, Business Faculty, Isra University, Amman, Jordan, Email: aalmahirah1958@gmail.com

The current study aimed to identify the impact of business intelligence applications on achieving comprehensive quality in the Arab Center for Pharmaceutical and Chemical Industries in Jordan, in relation to the dimensions of study — productive knowledge management applications, decision support applications, technological applications — in addition to detecting differences according to the variable of the job title. The researcher used the questionnaire as a tool for the study, and the study sample consisted of 94 workers in the company. The descriptive analytical approach was applied, and the study reached a set of results according to which there is a clear impact of business intelligence applications in achieving comprehensive quality. Also, it turns out that there are no statistically significant differences between the sample responses, according to the variable of job title. Pages 1053 to 1066




The Development of a Framework for the Public Accountability of Islamic Higher Education Institutes in Indonesia

Muhammad In'am Eshaa, aDepartment of Islamic Education Management Faculty of Tarbiyah and Teacher Training UIN Maulana Malik Ibrahim Malang, Email: amuhammadinamesha@uin-malang.ac.id

Education institutions have a function, which is to transform knowledge and values to the public. In carrying out the functions of a public institution of education, it should be appropriately managed or follow good governance. The pillar of good governance is that public education institutions must carry out the principle of accountability. Therefore, every public institution must be managed in terms of its accountability to stakeholders. This should also include state Islamic higher education institutes, which come under the jurisdiction of the Ministry of Religious Affairs. In the academic discourse, there are two types of public accountability, namely vertical accountability, which consists of political and legal accountability; and horizontal accountability, which consists of administrative and managerial accountability. Through a literature study approach with philosophical analysis, the researcher found that Islamic higher education, as a public institution, must also instil ideological values of nationality, and religious values, in order to maintain national, and religious identity in facing the negative influences of globalisation, and modernisation. It can be referred to as ‘ideological accountability’. Ideological accountability is vital in the era of globalisation, as a form of the public accountability of Islamic higher education institutions, so as to maintain and build the national and religious character of the next generation. The researcher selected, analysed, and came up with four main themes, which later formed the structure of the framework for the accountability of Islamic higher education institutions in Indonesia. Pages 1067 to 1082




Managing the Underwriting Functions and Profitability Paradoxes of Nigerian Insurers: A Pooled Panel Model Study

Akpan, S. Sa*, Nnamseh, M. Pb, Etuk, S. Gc, Edema, A. J. Md, Ekanem, B. Ce, a,eDepartment of Insurance & Risk Management, University of Uyo, Nigeria, bDepartment of Business Management, University of Uyo, Nigeria, cDepartment of Marketing, University of Uyo, Nigeria, dDepartment of Business Management, University of Calabar, Nigeria, Email: a*sundaysakpan@uniuyo.edu.ng

This study examined the effect of underwriting function on the profitability of insurance companies, as empirical studies in this area are seemingly insufficient for objective assessment and justification for continuous involvement in this core aspect of insurance operation. The study employed a pooled ordinary least square (OLS) regression using secondary data of panel structure drawn from audited financial statements of 20 insurers in Nigeria from 2010–2019. The results show that underwriting function measured by insurance premiums (GWP), and underwriting profit (UP), each, independently contribute significantly and positively to insurers’ profitability measured by profit after tax (PAT). Jointly, the result reveals that GWP contributes to insurers’ profitability significantly and positively, while UP does not, thus suggesting inefficient underwriting operations. The study concluded that underwriting function positively and significantly influences the profitability of insurance companies in Nigeria. It was recommended that insurers should strive towards efficiency in their underwriting operations. This will not only generate a more premium collection, it will improve underwriting profit to a level that it contributes significantly and positively to insurance profitability independently, and jointly. Although, with zero underwriting profit performance, they can still perform better in business operations. Pages 1083 to 1097




A Mix Method Model of the Communication Empowerment of Women who are Head of the Family: A study through the PEKKA Group

Ana Kuswantia, Amiruddin Salehb, Aida Vitayala S Hubeisc, Herien Puspitawatid, aAgricultural and Rural Development Communication Study Program IPB University, b,c,dFaculty of Human Ecology IPB University, Bogor, Indonesia, Email: aanakuswanti@upnvj.ac.idbamiruddin_ipb@yahoo.co.idcaidavitayala@yahoo.comdherein_puspitawati@email.com

Communication within a group of female heads of households, which is also known as the Women Headed Household Empowerment Program (PEKKA), helps to overcome problems related to the responsibilities in meeting all family needs, and its role in caring for and educating their children. The economic limitation factor is fundamental for PEKKA, which is considered heavy. The present research aims to analyse the participatory communication, and economic empowerment of female household heads through the PEKKA group discussions in the City of Batang, in Central Java, in an effort to help solve problems. Poverty alleviation is one of the economic empowerment programs offered to women through participatory communication within the PEKKA groups. Research which uses quantitative methods is strengthened qualitatively and uses FGD. This study uses the bona fide group theory combined with participatory communication theory, and community empowerment. The SEM results show a real influence on participatory communication within women headed household groups, and women's economic empowerment towards women's economic independence. The research also shows that participatory communication provides the highest contribution in realising PEKKA’s economic independence. Pages 1098 to 1115




The attitudes of teachers towards using photographs in the teaching of drawing

Asma Nawaf  Mayyasa, Husaini Yaacob, a,bSchool of Arts, Universiti Sains Malaysia, Penang, Malaysia,

This study aimed to identify the attitudes of teachers towards using photographs in the teaching of drawing. A descriptive-analytical approach was used, and the data was collected using a tool constructed by the researchers. The sample included 45 teachers, and the calculation means, standard deviations, and ANOVA were calculated. The study revealed that the attitudes of teachers towards using photographs in the teaching of drawing were low. The results showed there were no statistically significant differences in the attitudes of the teachers towards using photographs in the teaching of drawing for the variables of the study gender, education, experience, and specialisation. In light of these findings, the researchers recommended the need to conduct further studies in finding solutions to offset the attitudes of negative art education teachers. The researchers also pressed the necessity to conduct training sessions to raise teachers’ awareness. Pages 1116 to 1128




The Impact of Strategic Thinking on Human Resources Development Strategy

Khaled Mohammad Banyhmadana, Imad Al Mualab, Ruba Risheed Al-Ghalabic, Wedad B. Abu Adid, a,bAmman Arab University, cAl-Balqa’a Applied University, dUniversity of Jordan, Email: abanyhmadan@aau.edu.jobalmuala@aau.edu.jocrubarisheed@bau.edu.jodwedad.baker@gmail.com

This study aims to identify the impact of strategic thinking on human resources development at one of the government organisations in Jordan. The study population consisted of 3,466 employees from different organisational levels. A total of 300 participants (e.g. from managers and their assistants to department heads and supervisors) were randomly selected. Strategic thinking competencies, such as vision-oriented, and innovative and systemic thinking, affect the overall human resources development strategy significantly. In addition, this study recommended managers to focus more on strategic thinking to enhance their human resource capabilities and concentrate on developing and empowering human resources. Pages 1129 to 1141




Creative Curriculum Implemented in Kindergarten Curriculum in Qatar: Educators’ Perceptions

Diala Abdul Hadi Hamaidia, aAssociate Professor of Early Childhood Education at Department of Curriculum and Instruction, The University of Jordan, Amman, Jordan, Email: adhamaidi@ju.edu.jo

This research aims at providing insights into early childhood educators’ perceptions of the degree of creative curriculum existence in the implemented curriculum at Qatari public kindergartens. In this descriptive quantitative research, a questionnaire was developed and distributed to 332 early childhood educators in public kindergartens in Qatar during the academic year 2018-2019. Means, standard deviations, Three-Way ANOVA test, and LSD test were utilised to analyse the collected data. Study results revealed that kindergarten teachers perceived the extent to which the early childhood educators implementing the creative curriculum objectives in Qatari public kindergarten curriculum to be high. Further, the results revealed that there are no statistically significant differences in the extent to which the early childhood educators implemented the creative curriculum objectives attributed to the class level variable. However, results showed that there were statistically significant differences due to the experience and specialisation variables. This study may draw the attention of teachers, supervisors, administrators and stakeholders to the creative curriculum objectives as one of the comprehensive models in early childhood curricula. Pages 1160 to 1178




Role of public relations in crisis management with the coronavirus crisis as an example: A case study on the UAE

Akhmed Khamis Kaleel Kaleela, aCollege of Media and Mass Communication, American University in the Emirates

Public relations is a social phenomenon that has existed along with mankind in every society. It develops with the development of societies as a result of the social interaction among individuals, organisations, and bodies. Undoubtedly, society and the complexity of human relations in various fields have made people realise that these relationships are worthy of study, research, and investigation. The current world is filled with crises related to the many changes that have occurred in the areas of politics, economics, population, and environment. These changes have affected the social and organisational aspects of human life. The major challenge facing individuals and organisations are the changes in nature, size, and factors of movement, which have created difficulties and problems and caused breakdowns in values, beliefs, and properties. Therefore, facing crises and raising awareness is necessary to avoid further material and moral losses. The research aims to shed light on the procedures followed by the UAE to manage the coronavirus crisis, which other governments can benefit from to manage the crisis in their countries. Pages 1179 to 1190



How Workingwomen are Sandwiched Between Family-Conflict and Work-Conflict? Analyzing their Struggle to Achieve both Life and Job Satisfaction

Arif Masih Khokhara, Muhammad Bilalb*, Muhammad Husnainc, Aisha Riazd, Muhammad Ayyoube, Nazakat Alif, aFederal Urdu University of  Arts, Science and Technology, Islamabad, Pakistan, bBBA Faculty Member/Coordinator, Department of Business & Economics, FG Sir Syed College Rawalpindi, Pakistan, *Corresponding Author, cAssistant Professor, Department of Business Administration, University of Sahiwal, Pakistan, dLecturer, Department of Management Sciences, University of Okara, Pakistan, eAssistant Professor, Department of Economics, University of Sahiwal, Pakistan, fDepartment of Business Administration, Iqra University Islamabad Campus,  Pakistan, Email: aarif.khokhar@rocketmail.com, b*rao.muhammad.bilal@gmail.com, cm.husnain@uosahiwal.edu.pk, daisha.riaz1@uo.edu.pk, em.ayyoub@uosahiwal.edu.pk, falinazakat563@gmail.com

Working mothers usually face difficulty and feel distress in dealing with work and family together. In present study, we investigated that life satisfaction is effected by work-to-family conflict and family-to-work conflict through satisfaction with work. Data were collected from 250 healthcare professionals employed in public hospitals through questionnaire survey using purposive sampling technique. Significant, negative relationships were found between work-to-family conflict, family-to-work conflict and job satisfaction. Similarly, significant, negative relationships of work-to-family conflict, family-to-work conflict with life satisfaction existed. It was noted that the effect of family-to-work conflict over satisfaction with job and life was lower than work-to-family conflict. Results indicated that job satisfaction significantly and positively affected life satisfaction. Organizations should increasingly focus on family supportive policies. Pages 1191 to 1212

Cultural Factors Responsible for Self-Medication in Swat Khyber-Pakhtunkhwa, Pakistan

Ahmad Ali1*, Sameer Ul Khaliq Jan2, Muhammad Hussain3, Hussain Ali4, Shakeel Ahmad5, Muhammad Niqab6, Ashraf Ali7, Basit Ali8, Amir Alam9, 1Department of Sociology, Abdul Wali Khan University Mardan, Pakistan, *Corresponding Author, 2Department of Social Work, Shaheed Benazir Bhutto University Dir (U) Pakistan, 3Department of Sociology, University of Peshawar, Pakistan, 4Department of Sociology, Abdul Wali Khan University Mardan, Pakistan, 5Department of Sociology, Kohat University of Science and Technology, Pakistan,  6Department of Education, Shaheed Benazir Bhutto University Dir (U) Pakistan, 7Department of Law, Abdul Wali Khan University Mardan, Pakistan, , 8 Basit Ali 9Department of Social Work, Shaheed Benazir Bhutto University Dir (U) Pakistan, Emails: 1*dr.ahmadaup@gmail.com, 2Sameerulkhaliqjan@gmail.com, 3ahmad_uom@yahoo.com 4hussainalikhan07@gmail.com, , 5shakeel.sociologist@gmail.com, 6niqab2@gmail.com, 7Ashrafalilaw@awkum.edu.pk, 8basitswat76@gmail.com, 9malakamiralam@gmail.com

Self-medication is practiced throughout the world, despite of the fact that public at large know its harmful effects. The main objective of this paper is to investigate the factors causing self-medication in the area and its association with cultural factors behind self-medication. This paper is qualitative in nature and was carried out in District Swat, Khyber Pakhtunkhwa, Pakistan. A validated questionnaire was used for data collection from doctors, medical practitioners and lab attendants.  The results revealed that over the counter (OTC) practice, quacks, joint family, trade name, colour, shape, common use, purdah of womenfolk, misguidance about medicine, advertising strategies, purchase of medicines through old prescriptions, quick relief from illness, sympathy of family, Complementary medicines, low-cost alternative, high fee of doctors/physician and administration of left-over medicine at home were found significant (P ˂ 0.05) with self- medication practice in the area. This study concluded that various cultural factors are responsible for the practice of self-medication. Furthermore, pharmacy shops and OTC medicines need to be properly regulated, media advertisements need to be reviewed by concerned authorities and the doctors should adopt the method of “treating the patient not treating the disease”. Pages 1213 to 1224
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