Student Satisfaction with Academic Services and its Strategic Implication

Munirul Abidina, aUniversitas Islam Negeri Maulana Malik Ibrahim Malang, Indoneisa, Email: amunirul@bio.uin-malang.ac.id  

This study aims to determine student satisfaction with higher education services that contain four elements; academic services, campus conditions, academic advisors, and teaching activities in higher education—the survey conducted with a quantitative descriptive approach. Data was collected through a survey of 264 students. The results showed that students were satisfied with the academic services provided by researched institutions. However, specific points show less encouraging data, so it becomes essential to discuss this. This research implies essential strategies that higher education needs to increase to achieve student satisfaction with the academic services provided. Pages 1 to 18




Green Consumer Behaviour: Comparing the Perspectives between Male and Female Consumers

Putu Nina Madiawatia, Mahir Pradanab, Mahendra Fakhric, Intan Deanida Pratiwid, Wahyuddin Se, a,b,c,dDepartment of Business Administration, Telkom University, Jalan Terusan Buah Batu 1, Bandung 40257 Indonesia, eAmik Lamappapoleonro, Jalan Kesatria no. 56, Soppeng, Indonesia, Emails: aputumadiawati@telkomuniversity.ac.idbmahirpradana@telkomuniversity.ac.idcmahendrafakhri@telkomuniversity.ac.iddintanpratiwi@telkomuniversity.ac.idewahyu@amiklps.ac.id

This study studies the differences in green buying behaviour among male and female consumers at Work Coffee Bandung. This research is a quantitative study, with survey methods, and with descriptive and comparative characteristics. We distributed the survey to 100 respondents with non-probability sampling. Our data analysis techniques used descriptive analysis and quantitative causal method. The results showed that the green purchasing behaviour of male consumers in both categories and women lie in good categories. The result shows that there are significant differences between the green buying behaviour of men and women at Work Coffee, Bandung, Indonesia. Pages 19 to 30




The Impact of Innovation on Firm Performance: A Systematic Review

Eman Al Naqbia, Muhammad Alshuridehb, Ahmad AlHamadc, Barween Al Kurdid, a,bManagement Department, University of Sharjah, Sharjah, UAE, bMarketing Department, The University of Jordan, Amman, Jordan. cInformation Systems Department, Computing and Informatics College, University of Sharjah, dMarketing Department, Amman Arab University, Amman, Jordan, Email: aU19106185@sharjah.ac.ae,bmalshurideh@sharjah.ac.ae,bm.alshurideh@ju.edu.jo, cAalhamad@sharjah.ac.ae, dbalKurdi@aau.edu.jo

A systematic review for thirty-three research studies published between (2010-2020) were reviewed, critically assessed, and analysed to stand for the main innovation elements that impact firm performance. After applying a set of assessment criteria, various elements were elicited from the shortlisted studies and it ended up with a variety of innovation factors that influence firm performance. Thus, the study came up with a number of key findings such as the most frequent factors that have been used by scholars to study the innovation phenomenon and how such factors influence organisational performance. Such elicited factors have been classified in different ways to answer a set of predetermined study questions. Pages 31 to 58




Development Planning of Cultural and Religious Tourism

Fafurida Fafuridaa, Shanty Oktaviliab, Maulida Dewi Pangestikac, a,b,cFaculty of Economics, Universitas Negeri Semarang, Indonesia, Email: afafurida@mail.unnes.ac.idboktavilia@mail.unnes.ac.id,   cmaulidamdp17@gmail.com

The aim of this research is to identify the potential of cultural and religious tourism in Central Java Province and to formulate the development strategy in both types of tourism. The type of this research is a combination of quantitative and qualitative research. This research uses descriptive analysis, Geographic Information System (GIS) analysis, and SWOT analysis by considering four components; these are: tourist attractions, facilities, accessibility, and accommodation. The results of the research of cultural tourism with a potential category are in Semarang City and Surakarta City. The results of the SWOT analysis of cultural tourism in Central Java Province are in quadrant I with the development strategy conducted by utilising the location of strategic cultural tourism, conducting cultural attraction regularly, and making tour packages. Regions that have religious tourism with potential categories are Rembang Regency and Semarang City. Based on the results of SWOT analysis, the religious tourism in Central Java is in quadrant III with the development strategy including optimising the promotion of religious tourism, cooperating with investors, and optimising the cleanliness rate. Suggestions that can be recommended for cultural tourism include developing and adding tourism components; these are tour guides, souvenir shops, facilities for people with disabilities, and so on. A suggestion that can be recommended for religious tourism is the need for cooperation with the private sector and other agencies in promoting tourism. Pages 59 to 73




The Impact of Knowledge Sharing Behaviour on the Development of Individual Innovation Capability at Small and Medium Woven Clothes Industries in Bali

Gine Das Prenaa*, Putu Purnama Dewib, a,bUniversitas Pendidikan Nasional, Denpasar, Indonesia, Email: a*ginedasfrena@undiknas.ac.id   

The increasingly uncertain conditions make each organisation have to compete strongly to maintain the stability of its business. Every organisation must be able to maintain the various forms of intangible assets that they have. One form of intangible assets owned by a company is knowledge. The knowledge possessed by entrepreneurs is in the form of tacit knowledge and explicit knowledge. The entrepreneur's innovation idea is a key factor for a business to survive in a tight situation. One effective way to improve innovation capabilities in companies is through knowledge sharing activities. Through this habit, entrepreneurs can think more critically and then be more creative. This study involved 56 respondents of the small and medium woven clothes industry in Bali. The study was conducted using primary data sources with questionnaires. The data processing technique used in this study is the Rank Spearman correlation. The results showed that knowledge sharing behaviour had a positive and very strong relationship with individual innovation capability. The higher the knowledge sharing behaviour, the higher the individual innovation capability. With a correlation coefficient value of 0.721 which means that the two variables have a positive relationship. which means that both variables have a positive relationship because the correlation value is more than 0 to +1 and is in the range 0.71-0.90 where the range has a meaning that the relationship is very strong. Pages 74 to 94




Review of Knowledge Management Audit

Wahyu Ari Andriyantoa, Mochamad Mochlasb, aUniversity of Pembangunan Nasional (UPN) “Veteran”, Jakarta, Indonesia, bUniversity of Muhammaddiyah Surabaya, Indonesia, Email: aandriyanto.wahyuari@gmail.combmmochlas@fe.um-surabaya.ac.id

In organisations, both profit and non-profit organisations, the knowledge and skills that constitute organisational excellence are only attached to one or several individuals. By using knowledge management, the organisation consciously identifies the knowledge it possesses and utilises it. Knowledge management audit is the activity of systematically examining the quality of knowledge management in an organisation. There are three knowledge management audit frameworks: knowledge quality audit, learning quality audit, and knowledge management process quality audit. Using an audit of the quality of knowledge, it is hoped that an overview will be obtained of the various groups of knowledge needed and their levels. While using a learning quality audit, the organisation will get a picture of the readiness of the organisation in providing learning facilities for its members and the readiness of the organisation in utilising the learning outcomes of its members. The benefit of auditing the quality of the knowledge management process is to get a picture of the effectiveness of the knowledge management processes within the organisation. Pages 95 to 111




The Implementation of Green Development Perspectives in Local Government Polices: A Case Study in Indonesia

Hidayaturahmia, aSchool of Administration, NIPA, Jakarta, Indonesia, Email: a*hidayaturahmi@stialan.ac.id

This study is aimed to identify the implementation of a green development perspective into social, economic and environment policies. Green development integrates the perspective of social, economic, and environment in development. The method of this study is descriptive qualitative. Data collection was carried out by conducting interviews and observation studies to three units in Central Kalimantan Province: Social Unit, Environment Unit, and Economic and Natural Resources Bureau. This study found that green development is feasible to be implemented into social, economic and environment policies. In social policies, the implementation is carried out through Potential and Sources of Social Welfare, Business Community Group, Household Conditional Cash Transfer Program, and Productive Economic Business Community. The implementation in economic policies is carried out by developing forest management and tourism development. In environment policies, the perspective of green development is implemented by the Low Emission Development (SPRE) program and Heart of Borneo. This study recommends the need to improve local competencies to reduce dependence on third parties and to provide sufficient budget as a commitment from the local Government to create the policies that focus on improving social justice, increasing economic feasibility, and sustainable environmental sustainability. Pages 112 to 125




Analyse For Economic Creativity and Strategic Learning Supports to Innovation Ideas: A Meta Analysis

Dian Masita Dewia, Sherlinda Octa Yuniarsab, aUniversity of Lambung Mangkurat, Banjarmasin, South Kalimantan Province, Indonesia, bUniversity of Brawijaya, Malang, East Java Province, Indonesia, Email: adianmasitadewi@ulm.ac.idbsherlindaocta33@gmail.com

Extract to a creative economic idea for some sources of the latest innovations in batik craftsmen in Indonesia. This study uses the meta-analysis method. Meta-analysis is a study of the results of research in similar problems. The unit of analysis in this study is published documents about learning research in several batik craftsmen consisting of deliberate journal articles and research reports. The main instrument of research is a documentation guide in the form of interviews to check the truth of information. The analysis is of the data used in the analysis of qualitative data from the results of narrative research on the studies encountered. The results of the study show  research on ideas related to the development of creativity, which is packaged in the promotion of batik products as a local culture supports the improvement of craftsmen's thinking skills, ability to make decisions, and transfers in the form of collaboration with all communities in Indonesia. Pages 126 to 132




Bahman Forsi’s The Vase and The Asylum and Harold Pinter’s Absurdism

Mohammad Exira, Alireza Anushiravanib*, aPhD Candidate in English Language and Literature, Kish International Campus, University of Tehran, Tehran, Iran, bProfessor of Comparative Literature, Foreign Languages Department, Shiraz University, Shiraz, Iran, Email: aavinex2015@gmail.comb*anushir@shirazu.ac.ir

The encounter between traditional Iranian society and Western modernity coinciding with the Constitutional Revolution, provided a background in which many political and social changes occurred. Modernity and its accompanying phenomena gradually changed people’s life-style among which was the new genre of drama. Bahman Forsi, familiar with the Absurd Theatre, has created novel plays. The purpose of the present study is to compare Forsi’s The Vase (1961) and The Asylum (1977) with Harold Pinter’s plays. The researchers use the framework of literary communication studies to explain this influence. The methodology is based on the theories of François Jost and Siegbert Salomon Prawer. Concerning influence studies and literary reception, these prominent comparatists have presented a scientific and concise method in their works. The findings of this study illustrate how Forsi, using the functions of language, characterisation, themes, and the elements of the Pinter’s Theatre of the Absurd, has created the above-mentioned plays. He has appropriated this literary genre and thus enriched Persian literature. Pages 133 to 145




Whitman the Mystical Poet, Whitman the Man

Hamid Pishgara, Abolfazl Ramazanib*, Ali Arianc, aPhD Candidate in English Language and Literature, Kish International Campus, University of Tehran, Tehran, Iran, b,cAssistant Professor, Department of English Language and Literature, Azarbaijan Shahid Madani University, Tabriz, Iran, Email: b*ramazani57@yahoo.co.uk

Although Walt Whitman (1990) is widely believed to intend to create a new American Bible, he, by proclaiming himself as the symbolic representative of common people, a poet-prophet, and matrix of a divine presence, was knowingly or unknowingly the American Bible himself. He endeavoured to be the leader of mankind towards a perfect form of life, truth, and eternity. As opposed to the traditional mystics who usually expressed themselves through abstract terms and who generally quested for the purgation of the self via the denial and mortification of the body and rejection of the physical world, Whitman exalted body pleasure and used concrete terms to illustrate his mystical ideas. In his Song of Myself, Whitman stated that everything and every individual is perfect per se and as “the unseen is proved by the seen,” Whitman (1990, p.45) felt no need to hide anything. He considered love as “a kelson of the creation,” (p.87) binding all together and creating unity in diversity. He placed “the body, the soul, God and the Self on an equal pedestal” (Sharma, 2016, p.69). While he was not a materialist thinker, he frequently sought the spiritual through the material and that helped him create a democratic mysticism available to everybody everywhere. In fact, his mysticism did not negate the material world. On the contrary, he invited everybody including the mystic to be an active member in a democratic society. He tried to awaken one's self and soul through a fusion of sensory and affective experience to see the divinity latent and inherent in the ordinary and in the commonplace. His mysticism did not make a secluded man out of one but an awakened self out of him. In this study, Whitman’s life and thought is shown to be a new version of the American Bible encouraging mankind to appreciate an internal divinity and transcended self within their existence. Pages 146 to 163




Investigating Iraqi EFL University Students’ Recognition and Production of Optional and Obligatory Grammatical Structures

Mohammed Abed Salih Al-Badria, Faris Kadhim Te’ema Al-atabib, a,bUniversity of Wassit/ College of Education for Humanities, Email: amabdsalih@uowasit.edu.iqbfalattabi@uowasit.edu.iq

To master learning of any language, one is required to be acquainted with the four language skills and the language areas of that target language. Grammar, as an important language area is seen as the backbone of the language by which one can speak and write properly. Many EFL learners in general and the Iraqi ones in particular commit different mistakes in using optional and obligatory grammatical structures such as relative pronouns, since and for, subordinating that, that in reported speech, and the prepositions. One hundred and twenty Iraqi EFL university students have been chosen randomly to represent the sample of the study then they were exposed to a test of two questions; the first question measured their ability at the level of recognition while the second was intended to measure their ability at the production level. The results and the findings of the obtained data reveal that Iraqi EFL university students faced difficulty in this language area due to the high percentage and number of the incorrect responses which outweigh that of the correct responses. The results and findings of the study also reveal that Iraqi EFL university students faced more difficulties at the production level than the recognition one. Pages 164 to 178




The Effect of Quality of Product and Brand Image on Customer Loyalty, with Customer Satisfaction as an Intervening Variable

Sri Supriatinaha, Widi Dewi Ruspitasarib*, Mohammad Maskanc, a,bMaster’s Program of Management, Institut Teknologi dan Bisnis Asia Malang, Indonesia, cProgram of Management, Polytechnic of Malang, Indonesia, Email: atinaalfa34@gmail.comb*wididewi98@gmail.comcmohammad.maskan@polinema.ac.id

This research discusses what is related to marketing in increasingly fierce competition with a variety of products offered by consumers with varying quality and innovation. The company also has a high level of competition, so is required to remain known in order to survive. This study uses secondary data and primary data with the population of all customers from Malang Strudel Karanglo Branch, Malang. The sampling technique uses an accidental sampling technique. The results showed that there is a significant influence between product quality, customer satisfaction, brand image, and customer loyalty. So, culinary companies do ways such as making various introductions of new things and developing companies to obtain optimal profits which can strengthen brand image in the face of competition. Pages 179 to 200




Rational Leadership in Response to the Covid-19 Pandemic: A Multiple Competencies Model for the Middle East

Saeed Aldulaimia*, Mohammed Yousif Abo Keirb, Marwan Mohamed Abdeldayemc, a,b,cCollege of Administrative Sciences, Applied Science University (ASU), Kingdom of Bahrain, Email: a*Saeed.aldualimi@asu.edu.bhbmohammed.yousif@asu.edu.bhcmarwan.abdeldayem@asu.edu.bh

The Corona crisis has exposed significant imbalances in health and economic governance systems in many organisations around the world. There is an unwillingness in the systems to deal with such crises, especially in the leadership that is prepared to manage such conditions. In addition, there is a prevailing scepticism that conventional models of leadership are not effective in the Middle East. With the same logic, selecting leaders is a confusing task in the Middle East due to the haphazardness surrounding this task and the lack of clarity of appropriate selection criteria. This study within a few frameworks and theories scrutinises leadership models in order to classify certain leadership dimensions. The findings of this study suggest a new model to assist to clarify the issue by setting a group of 10 personality traits with 8 behavioural skills in addition to the social status. The triangular model stemmed from previous studies that addressed the leadership in general and the leadership model for the Middle East in particular. With the use of the methodologies of literature review and historical analysis, the descriptions of the leadership model will be demonstrated. Implications of this study selecting leadership easier in practice. Furthermore, this will enable recognition of leadership according to specific criteria which will help ensure  greater equality and empowerment at all levels of the system. Pages 201 to 217




The Role of Service Innovation on Customer Retention – A Case Study of Luxury Hotels in Vietnam

Thi Trang Trana, Anh Tung Tranb, Thi Ngan Phamc*, aLecturer, Faculty of Business Administration, Ho Chi Minh City University of Technology (HUTECH), Ho Chi Minh City, Vietnam, bLecturer, School of International Education, Hong Bang International University, Ho Chi Minh City, Vietnam, cLecturer, Faculty of Business Administration, Ton Duc Thang University, Ho Chi Minh City, Vietnam, Email: att.trang@hutech.edu.vnbtungta@hiu.vnc*phamthingan@tdtu.edu.vn

Vietnam's hotel environment has fierce competition in the development trend of information technology and globalisation. In addition, Ho Chi Minh City is an attractive destination for Vietnamese and international tourists, leading to the dense development of luxury hotels in the downtown area. With the increasing trend of integration and innovation as well as the fierce competition of the tourism industry, hotels and businesses must be constantly developed and innovated in order to gain sustainable competitive advantage. Results in this paper show that four independent variables including pricing innovation, marketing-focused innovation, process innovation, and hotel types have a positive correlation with guest satisfaction and guest loyalty. Pages 218 to 236




Legal Controls for the Assignment of Public Employees in Private Laws: A Comparative Study between the Egyptian and Saudi Legal Systems

Shady Mohamed Arafa Hegazya, aAssistant professor, Department of Law, College of Business Administration, Prince Sattam bin Abdulaziz University, 173 Al-Kharj 11942, Saudi Arabia, Email: as.hegazy@psau.edu.sa

It is the responsibility of the public employee to complete a set of duties as per his assignment and commencement of work. Along with duties, he also deserves a set of rights. Among the other important and common topics between the duties and rights of public employees, the subject of the assignment carries great importance. Because of this importance, we investigate the legal controls for the assignment of a public employee in civil service systems and private systems such as judicial and military systems, diplomatic authority, and university faculty systems. We compare the Saudi and Egyptian legal system regarding employment. We find some similar features but most of legal structure is different in both countries. Pages 237 to 250




The Effect of Adopting Virtual Machines and Multiple Operating Systems in Improving the Quality of Higher Education in Developing Countries

Mahmoud Odeha, aUniversity of Zarqa, Email: aModeh@zu.edu.jo

Virtual computing is considered one of the main solutions that may improve the quality of information technology services. This technology may offer several benefits for students such as dealing with a complicated situation and technical troubleshooting as well as sharing resources. It delivers numerous computing services by installing several operating systems in one physical machine. However, despite the benefits of adopting virtual machines, there is still limited usage of this technology in higher education institutions in developing countries. This research will shed light on the adoption of virtual machines at higher education institutions in the Kingdom of Jordan. An interpretive paradigm using triangulation methods was applied to collect data from five universities in Jordan, thirteen semi-structured interviews were conducted along with two focus groups, 233 surveys, and direct observation. The data was analysed using Nvivo software, and Microsoft Excel was used to present the statistical results. A proposed framework has been developed and validated to suggest a roadmap for adopting virtual machines in Jordanian universities. Five factors which are cost, trialability, awareness, maintenance, and backup have been identified and incorporated in the framework.  Pages 251 to 266




Email Greeting and Farewell Formulas in English and Arabic: A Contrastive Study

Sa'ida Al-Sayyeda, Ghaleb Rabab'ahb, aAl-Ahliyya Amman University, bThe University of Jordan, Email: asaida.sayyed@yahoo.combghaleb.rababah@ju.edu.jo

This paper reports on the findings of a contrastive study that investigates email opening and farewell formulas used in two languages, namely, Arabic and English. The sample of the study comprised 100 Arabic and 100 English academic emails. The English data was drawn from the researchers’ mail inboxes while the Arabic data was drawn from the mail inbox pertaining to the Ministry of Education. The results showed that ‘greeting word only’ and ‘no opening formula’ were the highest in the Arabic emails. For farewell formulas, a ‘thanks only’ cliché registered the highest among the other formulas followed by ‘no closing formula’. As for English email opening formulas, three formulas were used in initiating an email, such as ‘greeting and name’, ‘greeting word only’ and ’greeting and title’. Concerning the farewell formulas, the results showed that email users tended to use ‘leave-taking, name and last name’ and ‘leave-taking only’. The results showed that there was a one-to-one correspondence between the farewells of both languages, unlike the greeting formulas, which do not have an exact one-to-one correspondence between the two languages. Pages 267 to 291




Use of Internet Banking for Payment of Tuition Fees

Alwan Sri Kustonoa, aAccounting Department, University of Jember, Indonesia, Email: aAlwan.s@unej.ac.id

This study aims to examine the acceptance of internet banking as a payment system for college students in Jember, Indonesia. Research framework constructs from two main models in the research of technology implementation simultaneously. These models are technology acceptance and computer use. Web security variables were added to obtain more comprehensive results. Samples were selected using a random multistage probability method. Data collection was via a questionnaire. 177 respondents filled out the questionnaire. Twelve hypotheses were tested using structural equation modelling. The findings show eight hypotheses are accepted. Implementing an internet banking system for payments of the tuition fees in colleges depends on some factors. The study enlightens that colleges should increase students' application knowledge to increase the acceptance of internet banking use for paying tuition fees. Improving web security can increase the confidence of college students in using internet banking. Pages 292 to 310




Optimalisation of Social Cohesion in the Participatory Empowerment of Landless Peasants

Dumasari Dumasaria*, Budi Dharmawanb, Imam Santosac, Wayan Darmawand, Dinda Dewi Aisyahe, aFaculty of Agriculture, Muhammadiyah Purwokerto University, Purwokerto, Central Java, Indonesia,  bFaculty of Agriculture,  Jenderal Soedirman University, Purwokerto, Central Java,  Indonesia, cFaculty of Social and Political Sciences,  Jenderal Soedirman University,  Purwokerto, Central Java,  Indonesia, dFaculty of Forestry,Bogor Agricultural University, Bogor, West Java, Indonesia, ePostgraduate student in Agricultural Economics,  Gadjah Mada University, Yogyakarta, Indonesia, Email: a*dumasarilumongga@indo.net.idbb_dharmawan@yahoo.comcScokronegoro@yahoo.comdwayandar@indo.net.idedindadew16@yahoo.com

Optimisation of social cohesion is an important determinant of the participatory empowerment of landless peasants but is often ignored. The intrinsic case study research method was conducted in rural Central Java Province, Indonesia. The results of the study indicate that there are variations in social cohesion that need to be optimised. The function of social cohesion element that influences participatory empowerment the most exists at the community level, followed by the individual and eventually the institutional level. The important elements that encourage social cohesion at the community level are motives, mentality, actions, behaviour, self-awareness, awareness, and morality. While at the individual level, the essential elements belong to enthusiasm, trust, quality and closeness of social relations, solidarity, and social values. Function optimisation is also important to do on the quality elements of social relations and collaboration networks at the institutional level. The program of social cohesion strengthening is very urgent and to be included in the participatory empowerment policy for landless peasants. Pages 311 to 324




Becoming a Smart School: A Holistic View of Technology Integration

June Leea, Yong-Lyun Kimb, Eun Young Jangc*, aGraduate School of Education, Hankuk University of Foreign Studies, Seoul, Republic of Korea, bCollege of Education, Hankuk University of Foreign Studies, Seoul, Republic of Korea, cDepartment of Chinese Education, Hankuk University of Foreign Studies, Seoul, Republic of Korea, Email: c*j9902768@hufs.ac.kr

This paper aims to theoretically investigate strategies for successful management of smart schools, in which technology is the key factor to change, not only in the classroom instructions but also overall in school education. First, the authors examine the shift in the educational paradigm that would support the society in future and the changes in the process of teaching and learning. Next, the problems related to existing research on technology utilisation and the range of technologies available in schools are discussed. Third, a systemic plan is suggested for activation of smart school management. The paper concludes with a summary of the strategies needed to establish and run a smart school. Pages 325 to 339




The Political Empowerment of Saudi Women in Light of the Kingdom's Vision 2030

Maleeha Mohammed Zaaf Al-Qahtania, Tarek Tawfik Yousef Alkhateebb, Manal Abdalla Zahed Abdallac, Wedad Abdullah Sharabid, Alyaa Omer Kamel Farage, Sahar Hussein Al- Malikif, a,c,d,e,fCollege of Education, Prince Sattam bin Abdulaziz University, Al-Dilam 16213, Saudi Arabia, bCollege of Business Administration, Prince Sattam bin Abdulaziz University, Alkharj 11942, Saudi Arabia, Email: aml.alqahtani@psau.edu.sabtkhteb1@gmail.comscm.zahed@psau.edu.sadwa.sharabi@psau.edu.saea.farag@psau.edu.safsh.almalki@psau.edu.sa

The involvement of women in the political arena constitutes an accomplishment towards the Kingdom's democracy and societal development. This research intends to perceive the level of political empowerment of Saudi women in light of the Kingdom's Vision 2030. The research has accentuated the barriers and problems faced in the realisation of the political representation of women in the Kingdom and has projected the mechanisms for activating the political role of Saudi women. Also, it has framed a future strategy aimed at raising the level of political empowerment of Saudi women. A questionnaire was designed, consisting of 17 paragraphs, and distributed to collect the data. The sample size is 218 individuals from faculty members, university leaders and teachers. It was determined that there were statistically insignificant differences in the views of the sample individuals towards the level of political empowerment of Saudi women depending on gender, place of residence and experience.  The research results show that the level of political empowerment of Saudi women in light of the Kingdom's vision 2030 received a response of satisfactory from the respondents. The barriers and problems facing political representation and mechanisms for its activation are also found significant. However, it is concluded that the legislation for women empowerment is not working proficiently. This is ascribed to prevailing views of society towards females in all fields and lack of financial support. All members of the research samples indicated it can be resolved, that mechanisms for activating women's political empowerment are the key factors to implementing their political empowerment. Pages 340 to 356




Linguistic Landscape in Hotel Names in Malang City, Indonesia: Form and Function

Dwi Purnantoa, Dany Ardhianb, aFacullty of Cultural Science, Sebelas Maret University, Indonesia, bFaculty of Cultural Studies, Brawijaya University, Indonesia, Email: adwi.purnanto@yahoo.com,   bdanyardhian@ub.ac.id

The development of tourism, business and education in Malang City, Indonesia, has an impact on the hotel business. Hotel owners are competing to offer modern, traditional, European, colonial, environmental care, sharia, and royal concepts. The concept of the hotel is represented in the hotel naming system. This study aims to analyse the form of language use and informational-symbolic functions in hotel names. The research sites are in five sub-districts, namely Klojen, Lowokwaru, Blimbing, Sukun and Kedungkandang in Malang City, Indonesia. Data were taken from monolingual, bilingual and multilingual forms with 79 data photography techniques. Data analysis was performed by studying Linguistic Landscapes and accounting the frequency, distribution, form of language, and analysing functions. The results show that monolingual English dominated the appearance. Forms of the language used as monolingual were Bahasa Indonesia and English; bilingual appears in six patterns, namely Bahasa Indonesia+English, Bahasa Indonesia+Javanese, English+Chinese, English+Japanese, English+Javanese, English+Arabic. The multilingual pattern that emerges is Javanese+Bahasa Indonesia+Arabic. The information function is built in to the concept of the hotel, owner and location, while symbolic functions represent symbols of traditional culture, modernism, religion, history, colonialism, capitalism and nationalism. Pages 357 to 374




Accounting Problems Influencing the Diffusion of Nanotechnology Implementation in Developing Countries: The Case of Jordanian Companies

Mahmoud Nassara*, Abedalqader Rababahb, aAssociate Professor Al Ain University Abu Dhabi - United Arab Emirates, bAssistant Professor Faculty of Business, Sohar University,  Oman, Email: a*Mahmoud.nassar@aau.ac.aebabedalqader.rababah@gmail.com

This paper purposes to explore Jordanian companies’ accounting reasons for avoiding a transition toward more advanced industrial techniques; namely, to nanotechnology. This advanced technology could have many benefits to the firms, as it can decrease the cost of products, enhance products’ quality and produce products quickly. Both quantitative and qualitative data were gathered for this study. For the quantitative data, a questionnaire survey was developed in order to collect information about the respondents and to determine the accounting barriers and problems present in the implementation of nanotechnology. For the qualitative data, semi-structured interviews were conducted to determine the accounting barriers and problems impacting the implementation of nanotechnology. This was to confirm the quantitative results and to add additional information. The questionnaire data analysis was descriptive in nature, while the qualitative analysis was included within both the analysis and cross-analysis. Findings from both the questionnaire and the semi-structured interviews reveal that accounting factors such as lack of capital, lack of adequate funding, cost structure distortion and poor insurance all minimise the diffusion of nanotechnology in Jordanian Companies. The findings from the interviews also reveal that the accounting barriers to nanotechnology implementation are associated with low economic growth in Jordan and the Jordanian universities’ budget deficit. This study contributes to the further acquisition of knowledge regarding the diffusion of nanotechnology, providing a basis for further research in Jordan and other developing countries. To my knowledge, this is the first study conducted on this subject. Furthermore, this study’s contribution to this field of research will help facilitate the implementation of nanotechnology within Jordanian companies. However, accounting factors play a significant role in determining the success or failure of nanotechnology implementations. As a result, companies must take these factors into account before, during and after nanotechnology implementation, and they must adjust their expectations regarding the results they wish to attain and the speed at which they intend to produce better outcomes. Pages 375 to 395




Exploring Revenue Collection Impediments in South African Rural Municipalities

Elvin Shavaa, aPost-Doctoral Research Fellow School of Public Management, Governance and Public Policy College of Business and Economics, University of Johannesburg, South Africa, Email: ellyshava@gmail.com

With the deadly Coronavirus pandemic adversely affecting the functioning of local governments globally, South Africa has not been spared from socio-economic ills. Ensuring pockets of excellence through revenue collection has become a nightmare in the South African local government. A key cash injection exercise, revenue collection enables rural municipalities to render quality basic services to needy communities. Revenue collection needs to be proportionate with the service delivered to stimulate the community culture of paying rates, which is essential for avoiding consumer debts that strain municipal finances. This article draws from a constructivist paradigm that utilises expansive literature and analyses various government documents and peer-reviewed articles on revenue collection and management in local government. Through the qualitative content analysis technique, the article reveals that rural municipalities in South Africa are encountering various revenue collection challenges that have a negative bearing on rural public service delivery. The results indicate that rural municipalities are ill-equipped to effectively collect revenue due to a skills deficit and lack of commitment, poor performance management, ineffective and inappropriate revenue enhancement strategies and lack of execution of plans. The article recommends that rural municipalities develop revenue enhancement strategies to implement policies focusing on indigenous credit control policies. Key employment generation plans are fundamental to enable citizens to obtain income for paying municipal rates. Pages 396 to 412




Legal and Social Challenges Posed by the Social Credit System in China

Van Quan Nguyena, Sébastien Lafranceb, Hien Ho Ngocc, Hoang Anh Nguyend, a,dVNU School of Law, Vietnam National University, Hanoi. E1, 144 Xuan Thuy, Cau Giay, Hanoi, Vietnam, bProsecutor (Crown Counsel), Public Prosecution Service of Canada & Professor of Law, Université Libre d’Haïti. 130 King Street West, Suite 2400, Exchange Tower P.O. Box 340, Toronto, Ontario M5X 1E1, cGraduate Academy of Social Sciences. 477 Nguyen Trai, Thanh Xuan, Hanoi, Vietnam, Email: anguyen.vnu@gmail.combseblafrance1975@gmail.comchongochien76@gmail.comd97hoanganh@gmail.com

Artificial intelligence is increasingly present in our lives. Some of its tools may be more present than others in citizens’ daily life, like the Social Credit System (‘SCS’) in China. This paper will present the origin and historical background of the SCS, examine how it works, demystify a few preconceived ideas about it and then compare it with the Western world. Some of the impacts of the SCS on fundamental human rights will also be discussed. Pages 413 to 428




Board Characteristics and Intentions of Earnings Management

Ola Buraika, Mohammed Idrisb*, a,bDepartment of Accounting, Faculty of Business, Applied Science Private University, Amman, Jordan, Email: b*m.idris@asu.edu.jo

This research aims to investigate the impact of board of directors’ characteristics on monitoring earnings management (EM) intentions in Jordan. The characteristics of concern include director certificates in economic sciences, directors’ turnover, CEO duality, board member remuneration and board meetings. For this purpose, an empirical analysis of a dataset of all publicly traded services firms listed on the Amman Stock Exchange (ASE) for the period 2014-2017 is conducted by applying logistic regression analysis. This research documents that directors’ turnover motivates beneficial EM, whereas CEO duality motivates opportunistic EM in Jordanian services firms. However, the results do not show significant effect of director certificates in economic sciences, board member remuneration and board meetings on monitoring EM intentions. It is recommended that the election of directors be subject to rigorous requirements that ensure the appointment of efficient directors who can distinguish managerial intentions. This is expected to lead to the structuring of an effective internal control system based on proper ethical codes of conduct. Pages 429 to 443




The Influences of Capital Structure, Ownership Structure and Investment Opportunity Set on Corporate Valuation

Neni Meidawatia*, Mahmudib, Wahyuningtyasc, Yunice Karina Tumewangd, a,b,c,dDepartment of Accounting, Universitas Islam Indonesia,

The purpose of a company to maximise its corporation value can be achieved by establishing an optimum capital structure, ownership structure and Investment Opportunity Set (IOS). This research examines the influences of capital structure, managerial ownership, institutional ownership and Investment Opportunity Set (IOS) on corporate value. The research sample is the manufacturing companies registered on the Indonesian Stock Exchange for the period of 2015-2017. The data were collected from the IDX website and the companies’ websites which were then scrutinised using regression analysis. This research has found that the capital structure, institutional ownership and managerial ownership have significant and positive impact on corporate value, however, Investment Opportunity Set (IOS) has no influence on the corporate value. Pages 444 to 463




Developmental Methods on Mathematical Higher-Order Thinking Skills in Indonesia: A Systematic Review

Tri Dyah Prastitia*, Aldyon Restu Azkarahmanb, Endang Wahyuningrumc, a,cDepartment of Mathematics Education, Faculty of Education and Teacher Training, Uni-versitas Terbuka Indonesia, bUniversity of Brawijaya, Indonesia, Email: a*tridyahprastiti@ecampus.ut.ac.id

Higher order thinking skills (HOTS) has been used as the standard for the Indonesian computer-based national examination (CbNE) in 2018. This study aims to review the recent research on HOTS-based mathematics education in Indonesia, and further observe its correlation to students’ readiness and the outcomes of the national examination for mathematics. A systematic and descriptive review of recent published studies in regards to HOTS-based mathematics education in Indonesia has been undertaken in this study. The findings show that HOTS-based study plays an important role in improving students’ thinking skills as well as supporting their success. However, various studies on the application of HOTS in mathematics education in Indonesia still require improvements, especially in shifting from lower order thinking skills to HOTS, which can be seen from the lower national score in the national exam for mathematics in 2018 compared to previous years. Research has shown there are several learning approaches to improve the mathematic HOTS of the students, such as Realistic Mathematics Education (RME), Relating, Experiencing, Applying, Cooperating, Transferring (REACT), Open-Ended Problems, Problem-Based Learning and Inquiry learning. Pages 464 to 478




The Influence of Organisational Culture and Work Ethic on Lecturer Performance: The Mediating Role of Competency

Hendra Rustantonoa*, Mojibur Rohmanb, Dianna Ratnawatic, Sulistianingsih ASd, Zaudah Cyly Arrum Dalue, a,bUniversitas Islam Raden Rahmat, Malang, Indonesia, cUniversitas Sarjanawiyata Tamansiswa, Yogyakarta, Indonesia, d,eSekolah Tinggi Teknologi Stikma Internasional, Malang, Indonesia, Email: a*hendra.rustantono@uniramalang.ac.id

This research aimed to analyse and explain the direct and indirect influences of organisational culture and work ethic on lecturer competency and performance. The research sampled 72 respondents at the Universitas Islam Raden Rahmat. The sampling technique was saturated samples and the analytical method used path analysis with SPSS 21 software. The results show that the respondents’ responses to the organisational culture, work ethic and competency agreed with each other. The results of hypothesis testing prove that the organisational culture was applied properly. Work ethic could improve competency and indirectly improve lecturer performance. Competency becomes a top priority in completing job responsibilities. Competency has an intervening role for organisation culture and for work ethics for lecturer performance, both having very high significance values. Pages 479 to 495




The Mediating Role of Perceived Quality for Purchase Intention of Motor Scooter Matic

Indah Martatia*, Sumintob, Heldina Pristantic, a,b,cState Polytechnic of Samarinda, East Kalimantan, Indonesia, Email: a*indahmartati@polnes.ac.id

The purpose of this study is to analyse the role of perceived quality in mediating the influence between brand experience and brand personality on purchase intentions. Data were obtained from 150 Scooter Matic motorcycle users from Samarinda City in Indonesia. The study uses an accidental sampling technique and is designed by Likert scale 1-5 with criteria 1 = strongly disagree, and 5 = strongly agree. It is indicated by model fit test results, confirmatory model analysis, and evaluation criteria for the goodness of fit using AMOS that there is a perceived quality that can mediate the effect of brand experience and brand personality towards purchase intentions. The combined factors of intellect, sincerity, reliability are dimensions that give a major contribution to purchase intentions. The implication is to maintain and position a specific competitive advantage in the minds of customers. Overall, the perceived quality of Matic Scooter motorcycles is comfortable, fashionable and reliable. Pages 496 to 511




Costs Allocation Practices and Operations Management in the Hotels Industry: Evidence from UAE

Nizar Mohammad Alshararia*, Ahmad Al-Omarib, Awwad Alnesafic, aDepartment of Accounting, Finance, and Entrepreneurship, Jackson State University, Jackson, Mississippi, United States, bDepartment of Accounting, Faculty of Economics & Administrative Sciences, Yarmouk University, Irbid, Jordan, cDeputy Chair for Academic Programs, American International University, State of Kuwait, Email: a*nizaralsharari@gmail.com

This paper aims to provide an understanding of costs allocation practices and problems in the UAE hotels Industry. It introduces Results Based Costing (RBC) as an alternative cost allocation method to reduce costs allocation problems and potentially, introduce positive organizational change. This paper presents a qualitative research study and an explanatory case the Sharjah Palace Hotel (SPH) in the United Arab Emirates (UAE). Data has been drawn from multiple sources including interviews, observations, documents and archival records, and triangulated to present a comprehensive picture of cost allocation practice in the organization. The study also used a survey of cost allocation methods to evaluate the introduction of results based costing. The study concludes that the problems of costs allocation arise in a reasonable way in many practical situations where people decide to work together to save costs. Cost allocation practices take into account the strategic aspects of cost allocation situations. The findings showed that while hotels in the UAE operate in a very competitive environment, there was little evidence of accurate allocation indirect costs, instead combined costs are allocated to operating revenue.  Accounting research into the cost accounting system and its processes is much needed. RBC system as a center of accounting and management merits greater attention by researchers. Practitioners in this way can better design and implement costing systems that build on past knowledge and learning. This study thus presents itself as the first study about RBC currently available in the hotels and hospitality industry. It also represents one of the very few referred studies of the Results Based Accounting in the accounting research and hospitality literature globally. Pages 512 to 545




Embracing Leadership Behaviour to Foster Creativity: the Mediating Role of Ambidexterity

Tony Antonioa, Fulgentius Danardana Murwanib, Innocentius Bernartoc, Niko Sudibyod, aUniversitas Ciputra Surabaya, bUniversitas Negri Malang, Indonesia, c,dUniversitas Pelita Harapan, Indonesia, Email: atonyantonio@ciputra.ac.idbf.danardana.fe@um.ac.idcinnocentius.bernarto@lecturer.uph.edudniko.sudibyo@lecturer.uph.edu

Creativity is perceived as an intellectual power of human beings that enriches people in multiple manifestations aspects of life. There are plenty of creative ways to develop creativity, but few give good results. This paper presents a study on the role of Servant Leadership Behaviour and Transformational Leadership behaviour to develop creativity. Furthermore, the effect of Ambidexterity as the mediator between leadership behaviour and creativity is investigated and acts as the novelty of the study.  The research is conducted in a Business School since business studies provide more opportunities to accomplish creative tasks. The sample size was 102 consisting of students from the final year of their study. Data collection is given directly to the students and analysed by smart PLS (Partial Least Square) and presented in tables and figures. The reliability and validity assessments are carried. The result shows that both Servant Leadership and Transformational behaviour will not provide a positive effect on Creativity unless Ambidexterity mediates them. The role of Ambidexterity as a moderator is significant. The two leaderships behaviour is proper antecedent to Ambidexterity. Practising exploration and exploitation characteristics of Ambidexterity fosters the leaders' behaviour to increase the student's creativity. Pages 546 to 568




Community Changes and Engagement: Towards a Klagen Smart Village in Indonesia

Adi Suryania, Soedarsob, a,bDepartemen Studi Pembangunan Fakultas Kreatif Desain dan Bisnis Digital ITS (Institut Teknologi Sepuluh Nopember), Email: aadisuryani.rahman@gmail.combsoedarsoits@gmail.com

Rural community engagement is the basis of the rural development process and its sustainability. When the local community is involved, a sense of ownership may arise. This study examines Klagen local people engagement towards their village changing process into a smart village at the initial stage. The data are collected through three stages of empowerment program: planning, youth business training and women entrepreneurship education. The study indicates that local community is development initiators in which they feel the need to change for a better community, envision how and what should be changed, critically analyse their own strengths, weakness, barriers and observational practical learners. All Klagen community elements participate in actualising their smart village vision, including youth and women. Together, the youth are learning and planning to start village business, while the women are prepared to be women entrepreneurs by equipping them skills to make red onion crackers.  They also become potential contiguous developers who disseminate the new knowledge through family welfare program women association and practice together. Klagen smart village empowerment process is enabled by some facilitating factors, including financial support, community support, acceptance, trust and sense of belongingness, need to change, supportive leadership, partnership with local government, availability of operationing organisations as well as potential agricultural products. Pages 569 to 587




Indonesia’s Ambivalent Language Policy on English: Cause and Effect

Himpun Panggabeana, Sahlan Tampubolonb, Milisi Sembiringc, a,cFaculty of Letters, Universitas Methodist Indonesia, Medan, Indonesia, bUniversitas HKBP Nommensen, Email: ahimpang_25@yahoo.combsahlantampubolon@ymail.comcmilisi_sembiring@yahoo.com

Language policy on English in Indonesia is ambivalent; it is stipulated in-laws on education that it is a compulsory subject in all levels of education but belittled in-laws on other domains. The ambivalence is due to the fear of hegemonic implication of the extensive use of English resulting in the dichotomy between the functions of English as a global language, Indonesian language, Bahasa Indonesia (BI), a unifying language, and vernaculars as preservers of local cultures building up national culture. Due to it, English teaching instruction objective is vague, resulting in poor English proficiency of Indonesian citizens despite that the language is learned and thought extensively for years.  To resolve the problems, Indonesia needs to promote multilingual policy, amend laws that are not in line with the enforcement of English,  reinstate English learning and teaching in Primary Schools, and develop a variety of English indigenous to it. Pages 588 to 605




A Farm Woman Empowerment Model and Strategy of Communication in an Agropolitan Area at Pesawaran in Indonesia

Anna Gustina Zainala*, Ana Kuswantib, Selly Oktarinac, Andy Corry Wardhanid, Novita Tresianae, a,dCommunication Departement, University of Lampung, Indonesia, bSocial Sciences faculty, UPN "Veteran" Jakarta, Indonesia, cAgribusiness, Unsri, Palembang, Indonesia, ePublic administrasion Departement, University of Lampung, Indonesia, Email: a*anna.gustina@fisip.unila.ac.id

This paper aims to know the empowerment communication model and farm woman communication strategy in agropolitan area at Pesawaran. The study was conducted in the District of Gedung Tataan, Pesawaran using descriptive qualitative method. The results show that the empowerment strategy of woman role can be done in some ways include improving the role of society to be more active that started by planning, implementing and evaluating. The planning was arranged participative and the result used as a master plan or improvement program at agropolitan area by collaborating with society. It made them feel that they have programs which could be improved in agropolitan area. The farm woman empowerment communication model in agropolitan area at Pesawaran is the empowerment communication model with democratic leadership and the empowerment communication with a professional companion; both of these empowerment models were giving the large space for farm woman to give a contribution in their farmer groups and the society. Pages 606 to 620




The Effectiveness of Interactive Multimedia-based Learning in Engineering Drawing Courses

Gede Widayanaa*, Mojibur Rohmanb, Mochamad Sulaimanc, Dianna Ratnawatid, aUniversitas Pendidikan Ganesha, Bali, Indonesia, b,cUniversitas Islam Raden Rahmat, Malang, Indonesia, dUniversitas Sarjanawiyata Tamansiswa, Yogyakarta, Indonesia, Email: a*gede.widayana@undiksha.ac.id

The utilisation of multimedia in the learning process in higher education should be a way to bring students closer to computer-based technology. This study aimed to determine the effect of the utilisation of interactive multimedia on improving students' drawing skills in the Engineering Drawing course. This research was a quasi-experiment with one group pre- and post-test research design. It was conducted at Universitas Pendidikan Ganesha, Bali, Indonesia, which involved 28 students from the Department of Mechanical Engineering Education. Data analysis was performed by paired sample t-test to answer the proposed hypothesis. Data collection was carried out through evaluating students' performances in making engineering drawings. The results of the analysis showed that there were significant differences between the pre-test and post-test scores of students after the utilisation of interactive multimedia, as indicated by the value of sig. (2-tailed) of 0.00 < 0.05. Thus, it can be concluded that the utilisation of interactive multimedia can improve students' drawing skills. The effectiveness of multimedia appears to increase understanding of students' concepts of engineering drawing, drawing skills, and also their positive response in using interactive multimedia. The findings of this study indicate the importance of the utilisation of ICT in supporting the learning process in higher education in Indonesia, especially in the development of interactive multimedia. Pages 621 to 630




A Quasi-Experimental Study of the Effects of Flipped Learning on Engineering Students' Leisure Attitude and Connectedness

Malek Jdaitawia, aSelf-Development Department, Deanship of Preparatory Year & Supporting Studies, Imam Abdulrahman Bin Faisal University, Saudi Arabia, Email: amtmustafa@iau.edu.sa

The present study examined the effects of the flipped learning technique to engineering students' leisure attitude and social connectedness. A quasi-experimental design was used. Pre- and post-test were conducted with a total of 70 first-year students from one University in Dammam, Saudi Arabia, using a purposive sampling method. The students were divided into two groups (flipped and traditional). The questionnaires consisted of the revised version of the social connectedness and leisure attitude. The results of t-test revealed that students in flipped learning group scored higher leisure attitude and social connectedness levels than students in the traditional group. However, the result indicated that flipped learning technique is effective in enhancing connectedness and promoting positive leisure attitude for engineering students. Suggestions and recommendation on the flipped learning technique were provided. Pages 631 to 646




The Meaning of the Sutri Dance in Dewa Yadnya  in a Digital Era to the People of Pakraman Lebih Village, Gianyar Bali

Ida Bagus Dharmikaa, Gede Yoga Kharisma Pradanab*, aThe Faculty of Culture and Religion, Indonesia University of Hinduism, bHotel Management, International Institute of Tourism and Business, Email: b*yoga@stpbi.ac.id

Irrespective of the current globalised digital era (4.0), the people of Pakraman Lebih Village, Gianyar Bali, still maintain their ancestral traditions, which include carrying out the Sutri Dance offerings at the Dewa Yadnya ceremony. This paper discusses: (1) How the procession of the Sutri Dance is conducted; and (2) The meaning of the dance to the community. This is qualitative research with data collected through observation, documentation, and in-depth interviews. The sample consists of supporters of Sutri Dance, traditional leaders of Pakraman Lebih Village, and observers of Balinese culture. Data analysis was performed qualitatively descriptive by applying the religion and structural, functional theory. The results showed that: First, the procession of Sutri Dance offerings includes four stages: Nyiaratin Tirta in the Jeroan of Candi Agung Temple, Melasti to Lebih Segara, offerings of the Sutri to the Candi Agung Temple, and Ngayut Sekar at Lebih beach. The Sutri Dance during the Dewa Yadnya ceremony on the Lebih Beach is carried out at Melasti accompanied by Baleganjur music, and Gong Gebyar. Second, Sutri Dance has always been offered at the Dewa Yadnya ceremony. It has a social, religious, and ecological meaning for the community in Pakraman Lebih Village. Therefore, this dance needs to be preserved because it is sacred. Pages 647 to 665




The Wayang Wong Millennial Performance Art Model as a New Tourist Attraction in Bali

Ni Made Ruastitia*, I Komang Sudirgab, I Gede Yudartac, a,b,cFaculty of Performing Arts, Denpasar Institute of Indonesian Arts, Email: a*maderuastiti@isi-dps.ac.id

This scientific work aims to discuss the Wayang Wong Millennial performance art model as a tourist attraction and the audience's response to the Wayang Wong Millenial performance. This publication is the result of qualitative research using a cultural studies approach. Data collection was carried out through document studies, observations of Wayang Wong Millennial performances, and in-depth interviews with 11 informants from puppet actors, art observers as well as puppet art lovers in Bali. The descriptive-interpretive analysis is done by applying aesthetic theory, symbols, and practical theory. The results of the study show: (1) The packaging of the Wayang Wong Cupu Manik Astagina model covers various aspects: story, setting, characterisation, costumes, dialogue, music, stage setting, choreography movements have been able to captivate millennial generation involved as actors. This innovative sense of belonging to the Wayang Wong can develop as a new tourist attraction in Bali; (2) The existence of Wayang Wong Millenial was welcomed positively by elements of the community, including Bali tourism participants. In general, they consider that Wayang Wong Millennial is a form of Balinese art that is packaged according to the digital era, can be used as an educational medium for the millennial generation, and can be staged as a new tourist attraction. Wayang Wong Millennial, which has been packaged as a tourist attraction, should be developed. Pages 666 to 683




Tri Hita Karana as a Foundation Development of Wayang Wong Millennial Performance

Ni Made Ruastitia*, I Komang Sudirgab, I Gede Yudartac, a,b,cThe Faculty of Performing Arts, Denpasar Institute of Indonesian Arts, Email: a*maderuastiti@isi-dps.ac.id

The development of the Wayang Wong performance art which involves the millennial generation is based on the philosophy of Tri Hita Karana. In particular, Wayang Wong focuses on the order of values as well as cultural identity related to the happiness of the Balinese Hindu people. This scientific article discusses (1) Why is Tri Hita Karana the basis for the development of Wayang Wong in millennials?; (2) How does the implementation of Tri Hita Karana influence the development of Wayang Wong as a millennial performance art?; (3) How does the implementation of Tri Hita Karana influence the development of the Wayang Wong strengthen the cultural identity of Bali? This article was compiled based on the results of qualitative research. Data was collected by observation techniques, documentation studies, and in-depth interviews with selected informants including art performers, Wayang Wong millennial spectators, and observers of Balinese culture. Qualitative descriptive analysis was conducted by applying symbol theory and practice theory. The results showed that: (1) Tri Hita Karana was used as the foundation for the development of Wayang Wong for millennials because Tri Hita Karana is a concept of happiness in Bali; (2) The philosophy and values of Tri Hita Karana are implemented in the millennial form of Wayang Wong which reflects the harmony of human relations with God (parahyangan), human relations with humans (pawongan), and human relations with nature (palemahan); (3) The application of the Tri Hita Karana concept in the development of Wayang Wong in millennials can save the sustainability of Wayang Wong performing arts in Bali.  This is because it is able to arouse millennial tastes to inherit the Wayang Wong performance art and be able to strengthen the cultural identity of the Balinese Hindu people. Pages 684 to 702




Deliberative Argumentative Linguistics in the Zainab Informational Discourse

Hazem Tarish Hatema, aImam Kadhum University College for Islamic Sciences

It is recognised that the media represents an authority. The management of this authority needs wits characterised by intelligence and sophistication, because the owners of this authority believe in the power generated by it. and its effectiveness in making changes in the scales of any equation including political, economic, cultural or military. Therefore, the media accompanies any movement that is intended to succeed, especially if the movement is a military. To gain interests and privileges, the media presents its capabilities, and only the supremacy of opponents prevails. This is the media philosophy. The military movement of Imam Hussain, "peace be upon him", was accompanied by a media movement embodied by the Hawra Zainab "peace be upon her". Here, the importance of this research lies in proving the existence of this media movement. In addition to this media movement, this research will provide a reading in the light of proving Islamic identity, and the approach of this movement to the philosophy of media. This will be achieved by explaining its intellectual foundations, and its Qur'anic premises in confronting the intellectual arrogance of counter-media. It is here that it becomes clear about the reason for choosing the search. Today the methods of confrontation have changed and diversified, so the media has become the lethal weapon with which cities are opened and colonised. The research will deal with the most important media themes that formed a semiotic icon in the generation of argumentative deliberative linguistics. This occurs by achieving direct and indirect communication, adopting the ideas presented, defending them in a way that makes the structure of the argumentative dialogue based on semantic loads of the subject of the media news. This is formed in his literature confronting the counter media, in addition to forming an Islamic identity in the language of the Zainab media. Pages 721 to 737 




The Impact of Value-Added Tax on the Behavior of the Saudi Consumer

Mona Gafar Omer Mohammeda, Mashael Abdelrahim Abdelrahman Bakhitb, aAssistant Professor - Department of Business Administration Princess Nourah Bint Abdulrahman University, bAssistant Professor - Department of Accounting Princess Nourah Bint Abdulrahman University, Email: aMgmohammed@pnu.edu.sabMAAbdeurhman@pnu.edu.sa

The study aimed to identify the impact of the application of value-added tax(VAT) on the behavior of the Saudi consumer. The problem of the study measures and defines the effects of implementing the value -added tax on the Saudi consumer, and it investigates the requirements for its success and avoids its complications. The descriptive analytical approach was used for its suitability to the purposes of the study. Statistical analysis software (SPSS),was used for data analysis to answer the study questions and test its hypotheses. The study population composed of all Saudi consumers in the Kingdom of Saudi Arabia. A random sample n= (384) was considered. The study tool was a questionnaire. Among the most important results reached is the effect of the application of VAT on changing the consumer's behavior, besides the consumer can change his/her decision to buy the product due to its high price . The consumer may decide not to buy if the commodity is unnecessary. The application of VAT was found to affect the consumer savings compared to his/her expenditures' due to high price .Researchers recommended that: The necessity of reducing the VAT on local products to ensure its marketing. The Kingdom’s government should continue its commitment to support people with low incomes to be able to anticipate the effects of the implementing VAT. The need to provide consumer awareness programs to rationalize spending behavior and directing it towards saving. Pages 738 to 766




The Challenges of Developing a Validation Protocol for the New Curriculum of Making 4.0: Between Malaysian and European Education Systems

Shahriman Zainal Abidina*, Azmi Ibrahimb, Aruan Efendy Mohd Ghazalic, Mohammad Azroll Ahmadd, Shahril Anuar Baharie, Mohd Shaleh Mujirf, María Victoria Bueno Delgadog, Marcin Zbiech, Josefina Garridoi, Juan José Ortegaj, Maria Victoria Gómez Gómezk, Jegatheswaran Ratnasingaml, Rokiah Hashimm, Sarani Zakarian, Mohd Nor Zamri Mat Amino, a,b,c,d,e,fUniversiti Teknologi MARA, 40450 Shah Alam, Selangor Darul Ehsan, Malaysia, gUniversidad Politecnica De Cartagena, C.P 30202 Cartagena, Spain, hWarsaw University of Life Sciences-WULS, Nowoursynowska 166 St., 02-787 Warsaw, Poland, i,jTechnological Centre of Furniture and Wood of the Region of Murcia (CETEM), Perales S/N, 30510 Yecla (Murcia), Spain, kKarlsruhe Institute of Technology, P.O. Box 3640, 76021 Karlsruhe, Germany, lUniversiti Putra Malaysia, 43400 Serdang, Selangor Darul Ehsan, Malaysia, mUniversiti Sains Malaysia, 11800 Penang, Malaysia, nUniversiti Kebangsaan Malaysia, 43600 Bangi, Selangor Darul Ehsan, Malaysia, oMalaysian Timber Industry Board (MTIB), Menara PGRM, 8, Jalan Pudu Ulu, 55300 Kuala Lumpur, Malaysia, Email: a*shahriman.z.a@uitm.edu.my

This paper discusses the challenges on developing a new program that could be recognised between Malaysian and European countries. It is crucial as it involves readiness for future production toward the Industry 4.0 policies and how it may create innovation in education systems. The essential goal of Industry 4.0 is to make manufacturing and related industries, such as design, faster, more efficient, and more customer-centric. At the same time, Industry 4.0 aims to go beyond automation and optimisation, and detect new business opportunities and models. At this point, frontier technologies identified by select organisations to re-present the characteristic of Industry 4.0. However, there is no universally agreed definition of frontier technology. The following technologies have been most commonly identified as frontier: 3D printing, the Internet of Things, AI, and robotics. The reviews of COPPA between European-Malaysian with the reason to develop a master’s degree for engineers of furniture smart factories that will modernise Higher Education degrees. This will be achieved by focusing on the ICTs skill needed to increase the competitiveness of the wood and furniture industry of Malaysia. Comparative studies of the existing frame of references have been selected as the methodology. The results indicate that a framework of qualifications must be fit for purpose. As we can see, what exactly “fit of purpose” entails, depends to some extent on the setting. To put it simply, whether or not a framework is “fit for purpose” depends on its purpose. Pages 767 to 786




The Warrior of Corruption and Colonialism: The Thomas Sankara Model 1949-1987

Aftikar Mhussan Salha, aUniversity of Qadissiyah/College of Education, Email: aaftikar.salh@qu.edu.iq

There were many African leaders who fought against colonialism in all its forms and led their countries towards freedom from the corruption and European imperialism which invaded the African continent and drained its wealth for a long period of time. Sankara strived to make his country, Brukina Faso, the cradle of freedom for Africa as a whole. Sankara realised the genealogy for great revolutionaries including Che Guevara, Gandhi, Kwame Nkrumah, Julius Nyerere, Malcolm X, Martin Luther King Jr., and many others whose ideas continue to inspire social and political change around the world. Sankara spoke to millions of people who yearn for social justice, equality, sustainable development, an end to imperialism, and the elimination of global capitalist exploitation. His speeches are urgent and cover a wide range of topics including race, gender equality, assistance and development, social justice, imperialism, Africanism, religion, African identity and culture, women's emancipation, and foreign policy. Pages 787 to 794




A Study of the Syntactic Phonological Interface in English Sentence Form

Saddam Salim Hmooda, Ban Hassan Jasimb, a,bUniversity of Thiqar/ College of Education for Humanities / Department of English, Email: asaddamsalim844@yahoo.combhassanban83@gmail.com

This study endeavours to shed light on the interface between syntax and phonology, i.e., two of the principal levels of linguistics. This investigation revolves around the following questions: (1) Is it correct to argue that syntax and phonology are interrelated? (2) Does syntax override phonology in English sentence construction or vice versa? It is assumed that syntax is more powerful than phonology and emphatic transformation mainly affects sentence stress. This work is limited to the transformation of simple and complex sentences in relation to emphatic and contrastive stress. The main results of this study have evidently shown that: (1) Simple and complex sentence transformational rules basically illustrate the connection between syntax and phonology. (2) The phonological stress rules are conditioned by transformational rules. (3) The phonological stress rules require information concerning the syntactic category of a word (4) The analysis  has shown that there is evidence that syntax dominates phonology in English sentence construction. Pages 795 to 818




The Cultural Diversity of Tai- Yaun Ethnic Mural Arts in Saraburi Province.

Mattanee Parmotmuanga, Thanasit Chantareeb, Kittisan Sriruksac, a,cFaculty of Fine and Applied Arts, Khon Kaen University, Nai Muang Sub-district, Muang District, Khon Kaen 40002, Thailand, bFaculty of Architecture, Khon Kaen University, Nai Muang Sub-district, Muang District, Khon Kaen 40002, Thailand, Email: amattanee2012@gmail.combthacha1@kku.ac.thckitisri@kku.ac.th

This article was part of a research project titled “Identity and Aesthetics of Tai-Yuan Arts to Design of cultural souvenir products” as a component of a graduate thesis majoring Culture, Fine Arts, and Design, Khon Kaen University. The research aimed to study the mural arts which appear in Tai-Yuan as their historical and cultural diffusion can be traced to some appearances in temples along sided the Pa Sak river in Saraburi Province. The research was qualitative, and the data was collected by field study, survey, observation, and interviews with key-informant persons. The data was then analysed based on the theoretical framework of History and Cultural Diffusion theory of German anthropologist, Franz Boas.. The study results indicate that “culture” was composed by humans as a livelihood through foods, living, appearance, working, and performance to express the meaning of society, which passed from generation to generation. The livelihood was based on the past livelihood principle from the past to the present in Ta-Yuan ethnic in Saraburi Province which integrated livelihood with other ethnic groups in the same areas. The integration brought from cultural and livelihood of Lanna, Chinese, Mon (Minority), and Westerners to adapt with the livelihood harmoniously and correspond with social contexts in the present trend accord to cultural diffusion theory of Franz Boas. The theory of cultural diffusion emphasised that the study of cultural patterns and styles are more important than “the cultural which spread to other ones, must have been adapted to the new culture from the original”(reference)  . Therefore, cultural diversity has appeared in the livelihood, language, food, appearance, honour tattoos, and traditions. This includes the Salakphart tradition, Traditional New Year celebration, Khan Khao tradition, and Floating Lanterns tradition, etc. which resulted in the cultural diffusion maintained in Tai-Yaun in Saraburi province. This phenomena led to correspondence in society, living together, helping each other in the community, and passing the knowledge to post-generations which appears in the mural art as the story memorandum through the painting to illustrate the creator’s thinking and reflects the cultural value of the nation in both aesthetic value of humankind and educational advantages. Pages 819 to 831




The Mediating Effect of Organization Culture on the Relationship between Leadership Styles and Job Performance among Health Care Professionals at Tertiary Care Public Sector Hospital

Maryam Moula Bakhsha, Usman Aleemb, Kiran Farooqc, Atif Azizd*, aAssistant professor, Dow university of Health Sciences, b,dAssistant Professor, Karachi Institute of Economics and Technology, cAssistant Professor, Institute of Business and Health Management (Dow University of Health Sciences), Email: d*atifraj2001@gmail.com

Health care organizations strive continuously to improve their performance in order to be survived and gain competitive advantage. In pursuit of better organizational performance, in most of the health care industry the employees’ job performance and are deemed quite significant. There are many factors that influence on employees’ job performance. The aim of the current study is to find out impact of leadership styles on employees’ job performance mediating role of organization culture. Analytical cross-sectional study was conducted among 296 heath care professionals in tertiary public sector hospital, Karachi. Probability random sampling technique was used to collect data. Duration of the study was 4months. Data were collected via self-administered questionnaire. A questionnaire includes Demographic Variables and items of each construct.  SPSS software version 23 was used to assess Mean and SD, frequency and % for quantitative and qualitative variables, respectively. Data were screened to assess normality. Reliability has been assessed through Cronbach’s alpha. Pearson correlation, hierarchical multiple regressions and bootstrapping procedure through macro process were used to find out relationship, significant and mediating effect respectively. P-value < 0.05 consider significant for this study. The response rate was 86% (n=255). 60.8 % (n=115) respondents were female, 80.4% (n = 205) were full time employees. 41. 60 % (n= 106) health care professional were doctors. Mean years of working experience and Age were 3.07 ±0.98 and 2.58±1.02 respectively. Findings of the Pearson Correlation are statistically significant. The hierarchical multiple regressions revealed leadership styles and organization culture together explained significant number of variances on job performance [R2 = 0.897; P- Value = 0.000] and Organization [R2 = 0.279; P- Value = 0.000]. The bootstrapped indirect effect of transformational leadership style on job performance and organization are statistically significant and β= 0.095 and β= 0.041, respectively.  Organization culture is fully mediating the relationship between transformational leadership style and job performance. In this study all hypothesis were proved and statistically significant. Pages 832 to 869




Neural Networks in Failure Prediction: Evidence from Jordan

Yusuf Ali Khalaf Al-Hroota, Laith Akram Muflih Al –Qudahb, Faris Irsheid Audeh Alkharabshac, a Assistant Professor, Department of Accounting, Faculty of Business, Philadelphia University, Jordan,  PO Box: 19392 – Amman – Jordan yhroot@philadelphia.edu.jo, Tel: +962798923792,b Al-Balqa Applied University (Amman University College for Financial & Administrative Sciences), E-mail: dr-laith@bau.edu.jo,  Amman, Jordan,c  Al-Balqa Applied University, Salt, Jordan, E-mail: dr-fariskhkh@bau.edu.jo  

In this paper, we present the multi-layer perceptron model as one of the neural networks to predict failure in service corporations in Jordan.   The  multi-layer perceptron model’s method is used to examine  insolvency prediction, based on a matched sample of 28 service corporations in this article. Our conclusions show that the neural network is a greater model in  prediction, with a portion of 100% in two years before  failure, and with 92.86% in the third year before  failure. In addition,  we used a hold-out sample to test external validity and the results showed a correctness rate of 100%. We recommend auditors use failure prediction models when they conduct audits, especially in assessing ongoing concerns. Pages 870 to 886




The Relationship between Aggressive Behaviour and Social-Psychological Adjustment amongst Physical Education Students

Rula Odeh Alsawlaqaa, Mahmoud Alatrashb, Doukhi Abdel Rahim AL-Hunaitic, aAssociate Professor, The University of Jordan. bAssistant Professor, An-Najah National University. cProfessor, The University of Jordan, Email: aR.sawalka@ju.edu.jo, bMalatrash@najah.educD.hunaiti@ju.edu.jo

This article aims to detect the relationship between aggressive behaviour and social-psychological adjustment in students from the Faculty of Sports Education, and to identify  differences in aggressive behaviour and social-psychological adjustment in accordance with  (gender and academic level) variables. The scale of aggressive behaviour  and  social-psychological adjustment  were distributed to (80) undergraduate students in the Department of Physical Education  at An-Najah National University. The study results suggest that the average level of aggressive behaviour amongst students was (2.79), while the level of social-psychological compatibility was high at (3.72). Moreover, the findings reveal that there is a close relationship between social and psychological adjustment and aggressive behaviour in students. Additionally, the variables of gender and academic level  have no effect on the level of aggressive behaviour and social-psychological adjustment of students. Pages 887 to 905




Factors Associated with Oléen amongst the Madura Tribe in Indonesia

Qurnia Andayania*, Toetik Koesbardiatib**, Windhu Purnomoc, Rika Soebarniatid, Febi Dwirahmadie, a,eFaculty of Public Health Universitas Airlangga, Surabaya, Indonesia, bFaculty of Social and Political Science, Universitas Airlangga, Surabaya, Indonesia, cMedical Faculty, Universitas Wijaya Kusuma, Surabaya, Indonesia, dSchool of Medicine, Griffith University, Gold Coast, Queensland, Email: a*qurnia.andayani-2016@fkm.unair.ac.idb**toetik.koesbardiati@fisip.unair.ac.id

This is the first research study about oléen that is known as a condition of children characterised by growth and developmental problems in Madura. It aims to explore the factors associated with oléen in the Madura tribe. Participants included shamans, health professionals,  personal figures, and the mothers of oléen.  The phenomenology approach was used to explore participants’  thinking process. Data collection consisted of in-depth interviews, FGD and observation  by capturing videos, pictures and audios, as well as demographic and health profiles. Data was  then triangulated. Qualitative data was analysed  using Nvivo12 pro. The results show that most oléen received treatment from shamans due to the Madurese belief that oléen is not a medical  but cultural-spiritual issue. Future focus should be on improving knowledge for mothers on child growth and development as well as rearing practice. In addition, there needs to be improvement of health staff skills to provide child growth-development services for those affected by oléen. Pages 906 to 917




The Effectiveness of Educational Supervision in Increasing the Teacher’s Professional Competence in the Covid-19 Pandemic Period

Ahmad Rusdianaa, Nurul Hudab, Abdul Muinc, Abdul Kodird, aFaculty and Teacher Training of the State Sunan Gunung Djati Islamic University Bandung. Indonesia, bPh.D Program, Department of Research and Educational Evaluation, Graduate School of Yogyakarta State University, Indonesia. Yogyakarta-Indonesia, cFaculty and Teacher Training of the Sultan Maulana Hasanuddin State Islamic University, Serang - Banten-Indonesia, dFaculty and Teacher Training of the Sunan Gunung Djati State Islamic University, Bandung-Indonesia, Email: arusdiana@uinsgd.ac.idbnurul0012pasca.2018@student.uny.ac.idcabdul.muin@uinbanten.ac.iddabdulkodir@uinsgd.ac.id

This research aims to determine the process of drafting the supervisory program, the applied techniques, the implementation of supervision / evaluation carried out and the feedback carried out by supervisors to improve the professionalism of educators through supervision during the Covid-19 pandemic period at MTs. Negeri 2 Kota Bandung-Jawa Barat-Indonesia. This research uses descriptive qualitative methods and data collection using interview, observation, and documentation techniques. The subjects of this reserach were school supervisors, principals and MTs educators. The results of this study indicate (1) the preparation of a supervisory program involving all supervisors in the city of Bandung-West Java-Indonesia through stages consisting of annual programs, semester programs and academic supervision plans (RPA); (2) the techniques applied in the implementation of supervision are individual techniques and group techniques; (3) evaluation of the implementation carried out after the supervision process takes place and used as data for supervisors to be collected to determine the achievement of the targets that have been set, so that it can be followed up with further coaching programs; (4) giving feedback is done verbally by the supervisor giving comments on the results of observations of the learning process and giving written comments on the results of observing the learning process and proceed with a plan for strengthening and rewarding follow-up for educators who have reached the standard, educators who have not yet reached the standard educational directions and provide opportunities for educators to attend further training or upgrading. Pages 918 to 942




The Development of Management Efficiency in One Health Policy to Enhance One-Stop Service: A Case Study in Tak Special Economic Zone

Kronkamon Chiangthonga, aMahidol University, Thailand, Email: akraikamon59@hotmail.com

The One Health Policy aims to promote  effective collaboration between Committees on public health and related Organisations  in Tak special economic zone under concepts and theories of integrated management. The study examines the development of the management efficiency of  One Health Policy to enhance one-stop service in Tak special economic zone which has integrated  services in various fields  such as foreign workers, disease control, industrial, import and export products, etc. Research on the casual factor models on the management efficiency of One Health Policy to enhance one-stop service was consistent with empirical data within the standard (p-value >.01,RMSEA< .05or .08). The variables directly influencing the elements that affected the management efficiency of One Health Policy to enhance one-stop service include  technology and network associates, at a significant level .01, in respective order with the casual model. The research found that there were significant benefits and  coverage for an integration plan between One Health Policy and one-stop service. When widely adopted, this study on integrated policy development will enhance the flow of workforce and export-import agricultural products between the two ASEAN countries along the border. Pages 943 to 957




Mathematical Analysis of Business Cycles - A Reduced-form Model

Yassin Eltahira, Awad Mohamed Osmanb, aCollege of Business, King Khalid University, KSA1, bCollege of Applied Studies and Community Service, Imam Abdurrahman Bin Faisal University, KSA, Email: a yeltahir@kku.edu.sa, b amhussein@iau.edu.sa

This paper aims to develop a mathematically reduced-form model to analyse  and interpret  business cycle fluctuations and their consequences on economic stability. The proposed model utilises  national income identity and a set of six behavioural equations including consumption, investment, taxes, money demand, exports and imports. Using the tools of matrix algebra, a (7×7) matrix is constructed from the constant term and  co-efficients of  six independent variables. The model's stability relative to the changes in the price level, exchange rate, international trade, fiscal and monetary policies, is viewed from eigenvalues, eigenvectors, and eigenspace generated from the model matrix. Coupled with its described protocol, the proposed reduced-form model has proved competency in connoting different theories of the business cycle, addressing growth issues, and shaping appropriate economic policies. Pages 958 to 972




Developing Higher-Order Thinking Skills of Mathematics Education Students: A Grounded Theory

Siprianus Suban Garaka, Damianus Dao Samob, aMathematics Education Departement, Nusa Cendana University, Indonesia, Email: asiprigarak@staf.undana.ac.idbdamianus.damo@staf.undana.ac.id

The purpose of this study was to produce a theoretical formula for developing the higher-order thinking skills of mathematics students. This is a qualitative study that applies grounded theory to produce and develop a theory based on the empirical data collected by the researcher. The subjects of this study were mathematics education students at the Faculty of Teacher Training and Education, Nusa Cendana University, Indonesia by considering gender demographics and mathematics skills. The written data was analysed qualitatively using the indicators of higher-order thinking skills. Consequently, an in-depth interview was conducted to explore the subject's writing ability and thinking habits, and the factors or issues relevant to the development of the subject's higher-order thinking skills. The process of theory formation was conducted through the stages of open coding, axial coding and selective coding. The stages of data analysis resulted in an empirical theory of developing higher-order thinking skills. This involved: 1) building motivation and confidence; 2) contextual learning (cultural context); 3) the habit of asking scientific question, 4) group discussion; 5) higher-order thinking exercises; 6) routine discussions in the family and community; and 7) learning to modify questions. The seven points describe the whole process and the support the personal self, lecturers and parents. Pages 973 to 989




Developing Competitiveness of Micro, Small and Medium Enterprises (MSME) of Religious Tourism Area

Wahyudionoa*, JFX. Susanto Soekimanb, Agus Baktionoc, aUniversity of  Narotama, Surabaya, Indonesia, bUniversity of Dr. Soetomo, Surabaya, Indonesia, cUniversity of  Narotama, Surabaya, Indonesia, Email: a*wahyudiono18@yahoo.com

This study aims to examine the entrepreneurial orientation in determining the value of management quality and MSME competitiveness as well as testing the quality of management in determining the value of MSME competitiveness. This study involves a kind of explanative/associative research accompanied by hypothesis testing. The study was conducted at the MSME centres of religious tourism areas, with a population of 435 business operators, with a sample size of 63 MSMEs with a stratified random sampling method for data collection. The results of the path analysis show that entrepreneurial orientation directly and significantly influences the quality of management and competitiveness of MSMEs, as well as that the quality of management directly and significantly affects the competitiveness of MSMEs. The results of this study indicate that under an entrepreneurial orientation that is increasingly responsive and structured, the quality of management and competitiveness also gets better, so with the quality of good management, the competitiveness of MSMEs also gets better. While the quality of management is an important key because its presence determines the competitiveness of religious tourism MSME areas, stakeholders must participate in developing and encouraging entrepreneurial orientation to be more responsive to change, so that the quality of MSME business management becomes better. A more responsive entrepreneurial orientation and good management quality will certainly encourage competitiveness to be stronger, so that the existence of MSMEs can leverage the welfare of the community of religious tourism areas in East Java. Pages 990 to 1005




The Effect of Using Prezi Presentations in Science Teaching: Achievement and Attitudes

Almomani Jehad Alia, Al-sabbah Saherb*, Fares Najwanc, Alrababah Ayshahd, aFaculty of Educational Science, Amman Arab University, Jordan, bDepartment of Psychology, Fatima College of Health Sciences, UAE, cGeneral Requirements Department, Fatima College of Health Sciences, UAE, dAjloun Education Governorate, Jordan, Email: b*saher.alsabbah@fchs.ac.ae

This study aimed to reveal the impact of Prezi presentations in science teaching on the achievement and attitudes toward it. The sample of the study consisted of 46 students from the eighth grade in Laureate Academy of Education, affiliated with the Directorate of Education, Bani Ubaid, in the governorate of Irbid, Jordan. To achieve the goal of the study, the researchers constructed a multiple-choice test comprised of 20 items. After verifying its validity and reliability, the test was applied to the study sample. The sample of the study consisted of 24 students in the experimental group and 22 students in the control group who were all randomly selected from the eighth grade in Lorette Educational Academy in Irbid Governorate in the second semester of the academic year 2018-2019. A 15- item scale was also constructed and verified to reveal the experimental group students’ attitudes towards using Prezi presentations in learning science. The results showed that there were statistically significant differences between the averages of the responses of the sample members on the achievement test in favour of the students of the experimental group who studied using Prezi presentations. The averages came out high for the items and that indicated that Prezi presentations provided them with summarised lessons that attracted their attention, and increased their awareness and understanding of the scientific subject. Pages 1006 to 1020




Instagram for Integrated Online Marketing Communications

Thouraya Snoussia*, Abdullah Kasemb, aAssociate Professor, Mass Communication’ Department, College of Communication, University Of Sharjah, UAE, bInstructor, Mass Communication’ Department, College of communication, University Of Sharjah, UAE, Email: a*tsnoussi@sharjah.ac.ae

This study explores integrated online marketing communications strategies as innovative approaches leveraging Social Media SM capabilities. The focus was on Instagram usage for branding by educational institutions. The problem was formulated as follows: How do universities in the UAE use Instagram to manage their brand image and what impact does that have on their followers?  Analysis of sample content with a total of 9,840 posts confirmed that studied universities placed more emphasis on product/brand-related publications. The classification of tracked reactions revealed five main categories: love, interrogation, criticism, belonging, and sympathy. Positive comments admire cultural events, while criticism revolves around improving places. The data revealed that SM can improve the overall performance of educational institutions and ensure their visibility. The authors believe that future studies on the role of social media as a strategic tool for communicating in other contexts should be made to measure its evolving weight, especially during the Covid-19 pandemic. Pages 1021 to 1037




A Performance Analysis of Outsourced and In-sourced Human Resource Practices of Manufacturing Firms in Nigeria

Nnamseh, M. P.a, Akpan, S. S.b, Otiwa, J. Oc, Usoroh, A. Ad, Edema, A. J. Me, aDepartment of Business Management, Univerity of Uyo, Nigeria. bDepartment of Insurance and Risk Management, University of Uyo, Nigeria. c,d,eDepartment of Business Management, University of Calabar, Nigeria.,

This study examined the outsourcing and in-sourcing of human resources and the effect on performance manufacturing firms in Nigeria as empirical works are rare for strategic decision making. We employed survey research to gather data from 116 respondents working in manufacturing firms listed in the Nigerian stock exchange. Results from the ordinary least square regression reveals that outsourced human resource (HR) activity have significant positives, while in-sourced HR activity has a negative relationship with performance of manufacturing firms in Nigeria. Also, we confirmed that the improved performance of manufacturing firms will be related to a higher difference between HR outsourcing and in-sourcing. Specifically, it is found that training and development, payroll, and recruitment were the specific outsourcing activities that significantly and positively predict performance of manufacturing firms, while HR recruitment was the only significant in-sourcing activity affecting performance of manufacturing firms negatively. Generally, it is concluded that outsourced is better than in-sourced HR practices for manufacturing firms in Nigeria. Therefore, firms seeking improvement in performance can outsourced its payroll, training and development and recruitment activities. Pages 1038 to 1056




Local Legislators’ Awareness and Adoption of Parliamentary Procedures in the 5th District of Camarines Sur

April Z. Luzona, aCamarines Sur Polytechnic Colleges, Camarines Sur, Philippines, Email: aaprilzluzon@cspc.edu.ph

Good governance is observed when the lawmakers, local legislative bodies, and the smallest unit of the society, are not only knowledgeable of the law but, most importantly, know how to participate in the local legislative processes in addressing the needs of the community they serve.  This study aimed to determine the awareness level and extent of adoption on concepts of parliamentary procedures of community officials in the Fifth District of Camarines Sur, Philippines, and whether a relationship exists between the two. By using descriptive and correlational research designs among 360 respondents in the 40 communities, findings of the study revealed that local legislators have a high awareness level on the fundamental principles of parliamentary procedures, quorum, and sessions, which resulted in a high adoption rate. However, low awareness levels on concepts of the order of business, votes, and motions led to a low adoption rate.  Capacitating the local legislators through the conduct of training, extension programs, and a simplified guidebook will improve community legislative practices that will redound to the benefit of the citizens. Pages 1057 to 1075




The After Effect: Lived Experiences of Typhoon Yolanda Survivors

Bayron S. Barredoa, aVisayas State University, Visca, Baybay City, Leyte, Philippines, Email: abayron.barredo@vsu.edu.ph 

Natural calamities cause massive affliction among affected communities. As a result, most survivors have to rely on their coping mechanisms and deal with their losses and consequent emotional grief. Taking November 8, 2013, super typhoon Haiyan, which was known as “Yolanda” locally, as an example, this study aims to report findings from within a phenomenological study designed to investigate the lived experiences of Yolanda survivors in Tacloban City. This study is based on the philosophy of Martin Heidegger, which recognises the role of self in interpretation and utilises hermeneutic phenomenology, which is concerned with understanding texts. In-depth interviews with survivors were conducted, and their responses were audio-recorded and transcribed. Five emergent themes were identified: (1) unperturbed and used, (2) emotion-focused outcomes, (3) divine faith, (4) ways of coping, and (5) resilience. In the process, the participants did not only survive but established a new sense of purpose and their renewed awareness in life was awakened. Future studies may investigate different types of coping assistance at various points in the recovery process, and additional research is needed to elucidate how different types of religious involvement may intercede the effects of a natural disaster. Pages 1076 to 1089




Factors that Contribute to the Poor Writing Skills in Filipino and English of the Elementary Pupils

Analyn D. Saavedraa, Cheryl P. Barredob, a,bWestern Mindanao State University, Zamboanga City, Philippines, Email: aanalyn.saavedra@yahoo.com, bcherylbarredo@yahoo.com

This study primarily aims to know the factors that contribute to the poor writing skills in English and Filipino of the Six Grader elementary pupils in one of the Divisions in the Zamboanga Peninsula.  Using purposive sampling, 43 language teachers teaching English and Filipino who are teaching the subjects from five years and above were selected as respondents. They too are teaching in different public elementaries in the same Division. A standardised survey questionnaire which had undergone validation, reliability, and pilot testing served as the instrument of the study. Using the mean score and standard deviation through the SPSS, the researchers interpreted the data using the 5-point Likert scale, which was rated by the language teachers. The data revealed that there are five factors that language teachers considered to have influenced the poor English and Filipino writing skills of the elementary pupils. Based on their experiences and observations while teaching writing to the pupils, the following was recorded: 1) lack of vocabulary in the target language; 2) difficulty in conveying and organising ideas; 3) pupils’ perception that writing is a hard task; 4) lack of motivation and interest in writing; and 5) the difficulty in spelling, grammar and sentence construction are the reasons why many elementary pupils have poor writing skills in English and Filipino. These factors can be attributed to the first languages of the pupils (Chabacano, Bahasa Sug, and Cebuano), where English and Filipino are considered as L2 only. Despite the effort of teachers, they acknowledged that elementary pupils’ writing skills still did not meet the standard in writing. That is why they are optimistic that following the K to 12 curricula will pave the way for improving the writing skills of the pupils, which has long been deteriorating. It is also an interesting point that curriculum planners, especially the language specialist, should look to help our pupils improve their writing skills in L2 eventually. Pages 1090 to 1106




The Ability of Primary School Principals in Abu Dhabi to Practice Creative Behaviour from Their Point of View: Administration in the Economics of Education

Naim Al Momania, aTar Abdallahi, Al-Ain University, Abu Dhabi, UAE, Email: anaim.momani@aau.ac.ae.

The study aimed to identify the ability of primary school principals in Abu Dhabi to practice creative behaviour from their viewpoints. To achieve the goals of the study, the researchers developed a questionnaire and 23 paragraphs concerning the field of creative behaviour. The study sample consisted of 100 male and female principals. The results of the study showed that the ability of primary school principals to practice creative behaviour  was moderate; the study also showed that there were statistically significant differences at the level of significance (α≤0.05) in the responses of the study sample individuals about the practice of creative behaviour, according to the variable (gender) in favour of females. It also showed the absence of statistically significant differences at the level of significance (α≤0.05) in the responses of the individuals of the study sample about the practice of creative behaviour according to the variable (experience). Pages 1107 to 1123




A Study to Measure the Impact of Customer Relationship Management under Organisational Ability, Technology, Knowledge Management, Customer Orientation and Customers

Atallah fahed Alserhana, aFacility of economic and administrative science Al-albyt university, Email: asatallaserhan2006@gmail.com

In today's world, Customer Relationship Management is an increasingly critical  business growth activity. It's used to manage a company's interaction with its future and existing customers. The role of the CRM approach is to evaluate data on a company's past. It focuses on a way of keeping customers and thus helps sales increase. This improves the business relationship between the company and its customers. The purpose of the present study is to evaluate how the performance of CRM is influenced by technology, organisational efficiency, customer feedback and knowledge management. We try to see how the achievement of CRM affects the performance of an organisation. In order to test the conclusions,  Structural Equation Modelling was used. Results revealed that the successes of CRM have been significantly affected by information technology use, the emphasis on the consumer, corporate capability and the management of customer awareness. Eventually, the implications and outcomes of the analysis and future research directions and limitations will be explored. Pages 1124 to 1138




Effect of Employee Engagement on Organisational Financial Performance in Jordanian Insurance Companies

Abdallah Abdallaha, Marsaa Haaj Ahmadb, a,bThe German Jordanian University. Graduate School of Business Administration, Email: aabdallah.abdallah@gju.edu.jo

Purpose: The objective of this paper is to assess the level of employee engagement and its effect on the financial performance of Jordanian insurance companies. Employee engagement is described as the level of commitment and involvement of employees towards their organisation and its values. Design/Methodology/Approach: A questionnaire was distributed to a sample of 200 employees working in Jordanian insurance companies. 180 responses were collected and only 167 were considered valid for analysis. Findings: Employee engagement significantly financial performance. More specifically, vigourvigour, dedication, and absorption have positive and significant effects on improving return on investment (ROE) and return on assets (ROA). Dedication and absorption have a positive impact on profitability and mitigating financial losses. However, the effect of vigourvigour on operating profit margin and loss ratio is insignificant. Practical Implications: This research provides practical recommendations for managers and policy makers to enhance performance by building engagement. Recommendations also focus on assessing employee engagement in insurance companies due to their important effect on organisational success, long-term sustainability, efficiency and productivity.  Originality/value: This is one of the first studies that links employee engagement with non-financial performance in the insurance sector; a service sector that suffers from high employee turnover and moderate engagement levels. Pages 1139 to 1162




The Europeans and the United Arab Emirates in the 16th and 17th Centuries

Abd-Al Razzak Mahmoud Al-Maania, Mohammad Abdel Hadi Al Jazib, aDepartment of History, Al Hussein Bin Talal University, Jordan, bAssociate professor, Al Hussain binTalal university, college of Arts, History department, Jordan, Po Box 20, Maan, Jordan, Email: aalmaani_1@yahoo.combAljazym@yahoo.com

This paper deals with the specific topic of the Europeans and the UAE region in the 16th and 17th centuries, where none of areas of the Gulf regions, including the coast region of the U.A.E, were free from European influence and  domination. This paper explains the historical rooting for the cities of the coast of the UAE, their ports and the relationship of the Europeans with the region starting from the Portuguese and passing through England and Netherlands, who were driven by the need to achieve their interests in one way or another. In fact, the Arab population was more determined to defend their water and land with which they were associated, since it was their land and the resources of their livelihood. This study sheds  light on land features that did not arise by chance, with its emirates; now known as Abu Dhabi, Dubai, Sharjah, Ras Al Khaimah, Fujairah, Ajman and Umm Al Quwain that have had some deep roots in the past, evidenced by the presence of monuments and archaeological collections, which recorded the presence of these emirates at that time. Such deep-rooted history was clear during the subsequent historical times, and even during recent ages, though the name of the UAE came under other names. The areas involved in this research are what is known nowadays the Sahil Emirates (UAE nowadays), and the ports and cities built there, such as the ports of Khorefkan Dibba and Julphar, which enjoyed a reputation for business in the early decades of the 16th Century.  Pages 1163 to 1175




Economic Creativity and Strategic Learning Support To Innovative Ideas: A Meta Analysis

*Dian Masita Dewia, Sherlinda Octa Yuniarsab , a University of Lambung Mangkurat, Ba jarmasin, South Kalimantan Province, Indonesia, bUniversity of Brawijaya, Malang, East Java Province, Indonesia Email Address:

 *adianmasitadewi@ulm.ac.id bsherlindaocta33@gmail.com

This paper describes a creative economic idea for some sources of the latest innovations used by batik craftsmen in Indonesia. This study uses the meta-analysis method. Meta-analysis is a study of the results of research in similar problems. The unit of analysis in this study is published documents about learning research on several batik craftsmen consisting of deliberate journal articles and research reports. The main instrument of research is a documentation guide in the form of interviews to check the truth of information. The analysis of the data used is qualitative data  from the results of narrative research on the studies encountered. The results of the study show that research on ideas related to the development of creativity which is packaged in the promotion of batik products as a local culture supports the improvement of craftsmens’ thinking skills, ability to make decisions, and transfers in the form of collaboration with all communities in Indonesia. Pages 1176 to 1183




The Impact of English Proficiency on University Students’ Use of One-word or Phrasal Verbs

Ahmad S Haidera, Hadeel A Saedb, Riyad F Husseinc, Linda S. Al-Abbasd, Samah R. Meqdadie, a,b,c,eDepartment of English Language and Translation, Applied Science Private University, Amman, Jordan, dDepartment of English Language and Literature, Middle East University, Amman, Jordan, Email: aAh_haider86@yahoo.combhadeel_99@yahoo.comcrfhussein@hotmail.comdlindaalabbas_84@yahoo.comes_miqdad@asu.edu.jo

Second language learners encounter some challenges and difficulties in learning and using English phrasal verbs. This study examines whether the subjects’ English proficiency levels influence their use of phrasal verbs. For this purpose, 480 male and female students enrolled in the departments of English Language and Translation at three Jordanian private universities were asked to translate 15 Arabic sentences into English. Using an English Proficiency Test, the subjects were categorised into three levels; advanced, upper-intermediate, and intermediate. The findings show the relatively high use of phrasal verbs when translating Arabic verbs into English among the advanced group (42%), followed by the upper intermediate (27.4%) and intermediate groups (21.9 %). The study concludes with the suggestion that more attention should be paid to idiomatic language use by second language learners to render their translations idiomatic and correct. Pages 1184 to 1196




Character Indices to the Family in the Works of Raja Ali Haji

Abdul Malika*, Gatot Subrotob, Isnaini Leo Shantyc, Satria Agustd, a,b,c,dUniversitas Maritim Raja Ali Haji – Indonesia, Email: a*abdulmalik@umrah.ac.id

This paper analysed five literary works of Raja Ali Haji, i.e. Syair Abdul Muluk, Gurindam Dua Belas, Tsamarat al-Muhimmah, Tuhfat al-Nafis, and Syair Gemala Mestika Sinar Alam. The focus was on character indices to the family. Findings showed that (1) his works contained 14 character indices to the family, (2) values of character indices are interrelated to Islamic teachings, and (3) semiotic classes of character indices to the family comprised rheumatic iconic qualisign, rheumatic indexical sinsign, dicent indexical legisign, and argument. Therefore, this paper concludes that the literary works of Raja Ali Haji contain teachings that reflect a way of life and they can be used as learning materials for character education. Pages 1197 to 1214




The Factors Affecting the Corporate Cash Holdings in Listed Firms of Indonesia: Does  Corporate Governance Matter?

Djainuddin Maggasinganga, Aras solongb, Muhammad Nadharc, Ikbar Pratamad, a,b,cFaculty of Social and Political Sciences, Universitas Islam Makassar, Indonesia, dSchool of Accountancy, College of Business, Universiti Utara Malaysia, Sintok, Malaysia, Email: adjainumagas@gmail.comdikbar.p@gmail.com

The prime objective of the current research is to investigate the impact of corporate governance on the corporate CCHs in the manufacturing sector. The study has employed the panel data methodology to achieve the objectives of the current study. The data of 60 manufacturing firms was collected from the audited accounts published on their official websites. The findings of the study are in line with the proposed hypothesis of the study. The results of econometric models show that except in the case of dividends, all the variables are in significant relationship with the corporate cash holdings (CCHs). Cash flow appears a significantly and positively related variable to corporate CCHs. The relationship between managerial ownership is inverted N shape i.e managerial ownership (MAN) and  MAN^3 are negatively but significantly related with corporate CCHs however MAN^2 is positively related to corporate CCHs. This confirms the nonlinear relationship between managerial ownership and corporate CCHs. As controller dummy has a positive but family controller and institutional controller has a negative relation with corporate CCHs,  it indicates that the identity of controlling shareholders has a negative impact on CCH. The study has also presented the analysis of managerial ownership in the manufacturing sector of Indonesia. The impact of awareness of the CG on corporate CCHs will be helped by the results of this empirical investigation. Moreover, the findings provide support to investors for the mitigation of agency problems. Pages 1215 to 1231



Legal Protection of The Rights to Privacy of Personal Data Against Algorithmic Profiling - A Comparative Study of Privacy Protection in the EU & Indonesia: Exploring Challenges and Opportunities

Sinta Dewi Rosadia, Andreas Noviandikab, Helitha Novianty Muchtarc

a,c Faculty of Law, Universitas Padjadjaran, Indonesia, b Faculty of Law, Universitas Sebelas Maret, Surakarta, Indonesia, Email: asinta@unpad.ac.id.

The digital economy has gained enormous momentum. Business models driven by data or at least supported by the automated algorithmic profiling of data have become the rule and not the exception. In its application, profiling may cause some particular risks such as: de-individualisation & stereotyping, Information asymmetries, discrimination, innacuracy & abuse. This paper examine the differences and similarities between data privacy protection regulation in the EU and Indonesia.  As can be known through this paper, EU legislative initiatives are more wide-ranging and more comprehensive than Indonesia counterparts. Until today, Indonesia recently has no specific provision in terms of right of privacy to personal data regarding to the automated algorithmic profiling. The main challenges found in this paper are the challenges to design arrangements for protecting personal data related to automated algorithmic profiling in countries that have multicultural social conditions, as well as the challenges to building transparent automated algorithmic profiling systems. Pages 1232 to 1250

Legal Issues Surrounding Financial Technology Industry in Indonesia

Dona Budi Kharismaa, Jamal Wiwohob, Pujiyonoc, a,b,cFaculty of Law, Universitas Sebelas Maret (UNS) Surakarta, Indonesia, Email: adonabudikharisma@staff.uns.ac.id

Financial Technology (FinTech) industry in Indonesia has seen a rapid growth. In 2019, the value of Indonesia’s digital economy reached USD 40 billion. As of early 2020, Indonesia Financial Services Authority (OJK) has 161 fintech companies registered and licensed to operate under its supervision. Data from Bank of Indonesia (BI) recorded 51 payment companies in Indonesia, the majority of which offer peer-to-peer lending, digital payment, and crowdfunding services. Despite this growth, a clear legal framework is still absent in the industry. As of today, it is regulated with the Regulation of the Financial Services Authority (POJK) but has not been regulated in the Indonesian Law. As secondary legislation, POJK has a weaker legal power. This results in several significant flaws in the industry’s legal certainty and consumer protection. This article aims at elaborating various legal issues surrounding Indonesia’s fintech industry and at constructing a legal framework that can propel the growth of the digital economy and strengthen consumer protection in Indonesia. Pages 1251 to 1262

Concept of Listing on the Indonesian Stock Exchange (IDX) in Building Capital Market Law

Agus Saiful Abiba, Budi Santosob, Paramita Prananingtyasc, aLPDP Awardee, A Law Student of Doctoral Program at Diponegoro University and Lecturer of the Faculty of Law, Universitas Negeri Semarang; b,cFaculty of Law Diponegoro University, Email: agus_saifulabib@yahoo.com

The capital market has a significant role in bringing about the welfare of the people and the prosperity of the people. This is found in the preamble of the 1945 Constitution and Article 33 paragraph (3) of the 1945 Constitution. The ideals of the founders of the nation in order to realize the welfare and prosperity of the people are not easy matters to realize, therefore a synergy between the government and the community is needed to realize them. In Indonesia 693 companies are listed on the Indonesia Stock Exchange (IDX), all of which are domestic companies. The Capital Market Law only provides opportunities for domestic companies listed on the Indonesia Stock Exchange (IDX). The formation of the capital market through Law No. 8 of 1995 aims to carry out national development through financing as a source of financing for the business world as well as a vehicle for investment for the community. This study will examine the concept of listing securities on the Indonesia Stock Exchange in establishing capital market law. The theory used is Richard Posner's economic theory of law. The methodology in this research is this study is evaluative and comparative. The results of this study allow foreign companies to enter the Indonesia Stock Exchange without having to establish a company in Indonesia. Pages 1263 to 1273

The Prospection of The Structural Criminal Liability for Juvenile Offenders in Indonesia

Bagus Hendradi Kusumaa, Barda Nawawi Ariefb, Pujiyonoc, aLPDP Awardee, a Law Student of The Doctoral Program at Diponegoro  University and Lecturer of the Faculty of Law, Universitas Negeri Semarang, bProfessor of Criminal Law at Diponegoro University, cFaculty of Law Diponegoro University, Email: ahendradikusuma@yahoo.co.id

Juvenile criminal liability in positive criminal law is individual criminal liability. Children who commit a crime are seen as not yet fully accountable like adults, so in accountability they should also be different. Juvenile offenders are generally influenced by the way of monitoring / educating parents who are wrong, so that with the study of penal policy which is based on a policy approach and value approach, the idea of ​​accountability by parents towards children who commit a criminal offense needs to be present in penal policy in the future. The reason for the need for criminal liability by parents against children who commit crimes is the need for expansion of individual criminal liability to be structural in nature, so that the legal objectives of justice, benefit and certainty are achieved. the value of individual responsibility, in criminal responsibility is not felt to fully provide benefits and justice, considering that children who commit a criminal offense have not been fully capable of being accountable like adults. The parent factor in educating and supervising children determines a child in determining his will. Pages 1274 to 1282

Discourse on the Land of the Wewengkon Sultanate of Kasepuhan Cirebon: Perspective of the Right to State Control

Pupu Sriwulan Sumayaa, Yusriyadib, Sukirnoc, aLPDP Awardee, A law Student of the Doctoral Program at Diponegoro University and Lecturer at Faculty of Law Universitas Nahdlatul Ulama Cirebon, Indonesia, b,cFaculty of Law, Universitas Diponegoro Semarang, Indonesia, Email: apupusumaya25@gmail.com

The status of Kingdom/Sultanate lands in Indonesia which was conceptualized as swapraja land or former swapraja, in the political development of these lands was abolished and taken by the State through Law Number 5 of 1960 concerning Basic Regulations on Agrarian Principles or Agrarian Law. Cirebon City Government has a different view from the Kasepuhan Cirebon Sultanate on the right to control the state with the issuance of a letter of recognition of the authority of the land to become a former land of self-government. While the Kasepuhan Cirebon Sultanate insisted that the land of wewengkon was a hereditary land belonging to the Sultan. Different understanding of the same object has implications for the position of authority land. The purpose of this research is to reveal the understanding of the parties and jurisprudence related to the position of authority land, and examine the perspective of the state's right to control using the Socio-relief methodology, which is to look at the contextual law or represent the relationship between the context or social conditions in which the law originates and examine the social and legal realities. which applies to a gap. The results of the study indicate that there is a Supreme Court Decree related to the land that is identified with the Sultan's grant. The right to state control over the lands controlled by the Kasepuhan Sultanate over the wewengkon land, in this case the Cirebon City Government was given regulatory authority and policy making. So that the Cirebon City Government has the right to provide a policy of control of the lands of authority of the Sultanate of Kasepuhan as land owned by the Sultan. Pages 1283 to 1294

Corporate Social Responsibility in the Digital Transformation of Business Ecosystems

Valerii L. Muzykanta, Vasiliy M. Komarovb, Olga A. Shalnovac, Tanyana E. Grinbergd, Munadhil Abdul Muqsithe, a,eMass communication Department, Peoples' Friendship University of Russia, Moscow, bThe Russian Presidential Academy of National Economy and Public Administration, Moscow, cInstitute of Industry Management The Russian Presidential Academy, dFaculty of Journalism, Lomonosov Moscow State University, Moscow, Russia, Email: aVmouzyka@mail.ru,  bKomarov-vam@ranepa.ru,  cShalnova-oa@ranepa.ru,  dgritajourn@mail.ru,  emunadhil.muqsith@gmail.com

Awareness of social responsibility by a business is one of the keys to the successful and harmonious development of society, to prevent its stratification and internal conflicts. The concept of Corporate Social Responsibility and international standards that underlie its institutionalisation is universal. Cross-cultural studies show that differences in business practices and goal-setting are culturally determined. It is reasonable to expect that differences in value orientations will also manifest in building relations between business and society, including in new aspects related to the formation of modern information and digitalisation society. The article examines the impact of digital technology on changing the social contract and the emergence of new business models based on ecosystems. We hypothesise that for the development of СSR programs, the differences in value orientations will be manifested, among other things, in building relations between business and society, including in new aspects related to the formation of a modern information society. The authors characterise the contribution of stakeholders to the business ecosystem's economy, determine the main directions of change in corporate social responsibility policy, and characterise the main strategies for innovative development of business ecosystems. Pages 1295 to 1313