Factors of Obesity among Students in University in Selangor, Malaysia

*Mohd Farid Shamsudina, Siti Aisyah Esab, a,bUniversiti Kuala Lumpur Business School, 

*Corresponding Author Email: *mfarid@unikl.edu.my, aisyah.esa@s.unikl.edu.my

The purpose of this study is to establish the factors that lead to the obesity problem among university students. This study will be focused on University Selangor (UNISEL) at Shah Alam and Bestari Jaya. 101 respondents from students at UNISEL were selected at random for the pilot test study. This study focuses on the relationship between lifestyle, environmental and genetic factors and the obesity problem. Questionnaires will be used for data collection purposes. There are seven general questions in section A, followed by 17 questions on the subject studies in section B. The results of the pilot study indicate that the items used for the study are reliable and ready for larger scale data collection. The full data collection targets at least 370 respondents based on the sample size table designed by Krejcie and Morgan (1970). Pages 1 to 9




The Influence of Atmospheric Experience on Theme Park Tourist’s Satisfaction and Loyalty in Malaysia

*Anis Abd  Razaka, Mohd Farid Shamsudinb, aUniKL Business School, Universiti Kuala Lumpur,Malaysia, bJalan Raja Muda Abdul Aziz,50300 Kuala Lumpur, Malaysia, 

*Corresponding Author Email: anis@unikl.edu.my

Understanding atmospheric experiences is crucial in identifying the most satisfying factors that generate visitor loyalty. The main objective of this study is to describe and explain the atmospheric construct (ambience, interaction, and design); the construct of satisfaction and the construct of visitor loyalty. This study will be focusing on selected theme parks which are from southern, central, and northern Malaysia. This study focuses on what types of atmospheric experiences emotionally touch visitors at theme parks, especially the difference between Malaysian and Non-Malaysian visitors. The research data is based on the visitor visiting the prospective theme park. The outcome of this study will be a source of information for theme park management to enhance their understanding of the main contributors of visitor loyalty and to allow them to increase the quality of their services by creating a positive image of the theme park. Pages 10 to 20




 Determinants of Customer Loyalty towards the Hotel Industry in Malaysia

*Mohd Farid Shamsudina, Siti Aisyah Esab, Aeshah Mohd Alic, a,b,cUniversiti Kuala Lumpur, Business School, Malaysia 

*Corresponding Author Email: *mfarid@unikl.edu.my,

     aisyah.esas.unikl.edu.my, aeshah.ali01@s.unikl.edu.my

The hotel industry is a rapidly developing global industry. Increasingly, people are relying on hotels when travelling for a variety of purposes such as: business trips, visiting relatives and holidaying. Competition has made the hotel industry strive hard to attract customers and obtain their loyalty. This conceptual paper examines the factors that influence customer loyalty in the Malaysian hotel industry.  This study develops a research model that consists of brand image, service quality, trust and price. Pages 21 to 29




The Influence of Atmospheric Experience on Theme Park Tourist’s Satisfaction and Loyalty in Malaysia

*Anis Abd Razaka,  Mohd Farid Shamsudinb, cJalan Raja Muda Abdul Aziz a,bUniKL Business School, Universiti Kuala Lumpur, Malaysia, c50300 Kuala Lumpur, Malaysia, 

*Corresponding Author Email: anis@unikl.edu.my

Malaysia is filled with lots of exciting places for family activities thus it is an ideal destination for local and international tourists. Tourism Malaysia data shows that tourist arrivals to Malaysia decreased from 2016 (25.95m) to 2017 (25.83m). Understanding atmospheric experiences is crucial in identifying the most impactful factors on visitor loyalty. The main objective of this study is to describe and explain the atmospheric construct (ambience, interaction, and design); the construct of satisfaction and the construct of tourist loyalty. The study will be focusing on selected theme parks from southern, central, and northern Malaysia. This study focuses on what types of atmospheric experiences emotionally touch tourist at the theme park. The theme park tourist will be the target respondent of this study. The outcome of this study will be a source of information for theme park management to enhance their understanding of the main contributors of visitor loyalty and to allow them to increase the quality of their services by creating a positive image of the theme park. Pages 30 to 39




 Work-Life Balance, Family Responsibilities and Lack of Mentoring as Barriers to Women’s Career Advancement:  The “Glass Ceiling” Phenomena in the Banking Industry in Malaysia

*Zubaidah Zainal Abidina, Asnida Mohamedb, Roslan Bin Mohd Rosec, Rohana Binti Ahmad Shimid, Sharfika Binti Raimee

a,b,c,d,e faculty business and technology (FBT), Unitar Malaysia

*Corresponding Author Email: zubaidah@unitar.my

Under-representation of women in top management positions has caught the attention in many countries worldwide. Like many other countries in the world, Malaysia is also facing a serious lack of female employees especially at the top management level. Previous studies have found that work-life balance, family responsibilities and lack of mentoring are perceived to be the barriers that barricade the career progression for women in many organizations. Hence, the objective of this paper is to examine these barriers that purportedly impede the career advancement of female employees in the banking industry. The unit of analysis for this research paper consists of female employees from various banks in Klang Valley, Malaysia. A sample of 113 respondents of female employees ranging from Assistant Managers to Vice Presidents was gathered from CIMB Bank, Ambank, Hong Leong Bank and RHB Bank collectively. Purposive sampling and convenience sampling techniques were used in this study to determine the target population as strictly female and only in Assistant Manager to Vice President Positions. For the purpose of this study, a self-administered questionnaire using a five-point Likert scale was distributed to 150 female employees of which 113 respondents completed the survey, i.e., a success rate of 75.3%. The data collected was analysed using the Statistical Package for Social Science (SPSS) where descriptive analysis is presented. Single linear regression was performed to evaluate the influence of perceived barriers towards the dependent variable, women’s career advancement. The findings revealed that only family responsibilities have a significant influence on women’s career advancement. In contrast, work-life balance and lack of mentoring do not have an influence on women’s career advancement. Pages 40 to 52




 Measuring the Managerial Performance of Islamic Banking Using the Concept of Pentuple Bottom Line

*Lia Dahlia Iryania, Winwin Yadiatib, Eddy Mulyadi Soepardic, Iwan Triyuwonod,  adoctoral student of the Accounting Program at Padjadjaran University and a lecturer at the Faculty of Economics, Pakuan University, Jalan Pakuan PO Box 452 Bogor 16143, West Java, Indonesia. bLecturer and researcher at the Department of Accounting, Padjadjaran University, Jalan Dipati Ukur 35, Bandung 40132, West Java, Indonesia. She obtained her PhD in Accounting from the University of Padjadjaran., cLecturer at the Faculty of Economics, Pakuan University, Jalan Pakuan PO Box 452 Bogor 16143, West Java, Indonesia. He obtained his PhD in Accounting from the University of Padjadjaran, dLecturer and researcher at the Faculty of Economics and Business, University of Brawijaya, Jalan Mayjend Haryono 165, Malang 65145, East Java, Indonesia. He obtained his Masters and PhD in accounting from the University of Wollongong, Australia.

*Corresponding Author Email: *dahlia_iryani@gmail.com

This paper is based on a study by the authors aimed at assessing managerial performance in Islamic banks in Indonesia. The main purpose of the study is to delineate the substantial pentuple bottom line (PBL) theory and application of managerial performance ideas in Islamic banking. A theoretical literature review is conducted to meet the objective of presenting the theory of PBL as underlying its specific epistemological foundations. This study finds that the PBL of Islamic finance in relation to managerial performance provides a viable alternative means of understanding the topic in light of the particular Islamic epistemological premise. Overall, this study has the limitation/implication that while empirical extension can be carried out, no such epistemological responses are currently available from Islamic banks owing to their imperfect premise regarding the epistemology of unity of knowledge and organisation upon which the PBL rests. This means that a vast social implication of PBL theory is opened up by the study’s epistemological enquiry aimed at comprehending integrated decision-making for managerial performance in Islamic banks. The originality/value of this research is that it is a ground-breaking study premised on its epistemological approach of the unity of knowledge and learning systems as a distinct contribution to the PBL theory in the field of Islamic banks. Pages 53 to 74




Accounting for Biological Assets: Data from Indonesia and Malaysia

*Retno Martanti Endah Lestaria, Wahyudin Zarkasyib, Eddy Mulyadi Soepardic, Ida Faridad, aFaculty of Economics, Pakuan University, Indonesia and Doctoral Student at Faculty of Economics and Business, Padjadjaran University, bFaculty of Economics, Singaperbangsa University, Indonesia, cFaculty of Economics, Pakuan University, Indonesia, dFaculty of Economics, Pakuan University, Indonesia, 

*Corresponding Author Email: retno.martanti@unpak.ac.id

Living assets are those that continue to undergo biological transformation, accounting treatment also contributes in the process. IAS 41 prescribes the accounting treatment, presentation financial statements and disclosures related to agricultural activity. Often there is a conflict of interest between the owner and management in managing their biological assets that have these unique characteristics. Firm Size is one way to improve a company's financial performance which is also influenced by the treatment of accounting for biological assets. This study aims to analyse the implementation of accounting for biological assets in Indonesia and Malaysia. The method used is explanatory research with secondary data sources, namely the financial statements of agricultural companies in the two countries that are published on the stock exchange. Tests are carried out with an empirical approach. The results showed that there were no differences in the accounting implications of biological assets in both countries. Based on the test results it can be concluded that the accounting implications of biological assets, using the fair value approach with biological asset intensity and firm size, had no impact on financial performance both in Indonesia and in Malaysia. Pages 75 to 89




Role of Dividend, Leverage and Corporate Governance for Firm Value and Size under Trade-off Theory

*La Ode Sumaila, aCollege of Economics Makassar (STIEM) Bongaya, Indonesia,

*Corresponding Author Email: odesumail@yahoo.co.id

This study aims to investigate the role of corporate governance and dividends in connection with company's capital structure through the lens of trade-off theory in 21 manufacturing companies in the Indonesian Stock Exchange from 2011 until 2015. To get a sense of the type of data pooled, the generalized structure component analysis (GSCA) analysis tool was used. The study found new assumptions to strengthen the entry into force of trade-off theory. It was discovered that when additional debt exceeded the threshold of tolerance, the value of a company no longer was determined by capital structure. Originality and value obtained was regarded as dividends and corporate governance in connection with a company's capital structure. The role of strong corporate governance was meaningful as it rested on the principle of benefit and cost, thereby strengthening relationships with company's capital structure. The strength of interaction with corporate governance and capital structure were also found to reinforce the value of the company. Additionally, it is found that factors like dividend payments and dividend yield significantly contribute towards the value and size of the selected firms. Meanwhile the role of leverage can also be assumed as a significant predictor of firm value. However, from the governance factors, only board size is significantly affects value and size factors. Pages 90 to 112




The Relationship between Exchange Rate and Stock Prices in South Asian Countries

*Raja Rehana, Iffat Zehrab, Imran Umer Chhaprac, Pooja Makhijad, aUniversity Kuala Lumpur, b,c,dSZABIST, Karachi,

 *Corresponding Author Email: rajarehan3@hotmail.com

Globalization has reduced the barriers to international trade and investment which has created numerous opportunities for investors to invest in different markets. Stock markets and foreign exchange markets are two major sources for investment vehicles to invest and maximize returns on investment. This research has been conducted to do analyse the exchange rate and stock price in the context of South Asian countries. The data for exchange rates and stock prices has been taken from 2007 to 2016 and has been analysed through the statistical tests of co-integration and error correction model (ECM). The empirical outcomes show that there is no form of association between exchange rate and stock price in Pakistan and India. However, these two financial variables are impact in both short term and long-term periods in Sri Lanka. The results of this research can help investors to use the information on the exchange rate when seeking to invest in Sri Lankan stock markets whereas, Pakistani and Indian investors can see the other trends of interest rates, GDP rate or inflation rate. This study empirically tests the theoretical relationship between exchange rate and stock prices. Various studies in the past have tested the relationship in developed countries, but no research has focused on South Asian countries. These results have implication for students, investors, and policymakers as it helps them to better understand the economic relationship and devise economic policies accordingly. Pages 113 to 135




 Towards the Readiness of Infopreneur Usage in Malaysia: A Pilot Study

Farahwahida Bt Mohd Abu Bakar

Universiti Kuala Lumpur, Malaysia Institute of Information Technology

Corresponding Author: farahwahidam@unikl.edu.my

The term Infopreneur (Information Entrepreneur) is a registered trademark belonging to H. Skip Weitzen (author of the book 'Infopreneur') who describes an infopreneur as "a person who gathers, organizes, and disseminates information as a business venture or as a value-added service." Infopreneurship involves the creation, marketing and sale of products (mostly digital), that share one’s life experience or knowledge, to creating profit and educating or influence an audience. The increasing usage of the internet has created a new style of business, which allows anybody with a computer and an internet connection to start businesses by publishing information that may appeal to specific markets. This paper is discussing the pilot study which focuses upon the readiness of infoprenuer usage in Malaysia. The findings show a relationship between an infopreneur and educating an audience on disseminating business information online. There are four variables to be considered as tools in educating the audience when it comes to give or disseminate business information online. They are business websites, sales funnels, business management and content creation. The findings show that there is a relationship among those variables and they are significant in terms of publicizing business information. Pages 136 to 144




Analyzing Performance of Shariah and Non-Shariah Portfolios during the Global Financial Crisis 2007-2008: Malaysia’s Experience

*Abdul Razak Abdul Hadia, Hafezali Iqbal Hussainb, Zalina Zainudinc, Raja Rehand

a,c & dUniversity Kuala Lumpur Business School, Kuala Lumpur, Malaysia

b,Taylor’s University, Malaysia

*Corresponding Author: abdrazak@unikl.edu.my

This study is an attempt to explore the relative performance of shariah and non-shariah portfolios at Bursa Malaysia during the global financial crisis from 2007 through 2008.  Specifically, this study looks into the risk-return profile of these two portfolios over the two-year period. Return on equity (ROE) and earning per share (EPS) are used to measure the performance of the two portfolios, involving a sample size of 558 firms at Bursa Malaysia. Hypothesis testing is carried out by conducting independent two-sample t tests upon the two competing portfolios. The findings are surprising as there is no significant difference between the mean ROE of shariah and non-shariah portfolios.  Similar finding is also observed on the mean EPS. This paper contributes to the literature by providing empirical evidence of relative strength of a shariah portfolio against its counterpart during the peak of the U.S sub-prime crisis. Pages 145 to 157




The Influence of Market Timing and Investor Sentiment on the Performance of IPO Firms in Malaysia

Zalina Zainudina, Zarina Mohd Zakib, Rasidah Mohamad Saidc, Abdul Razak Abdul Hadid, Hafezali Iqbal Hussaine, a,dUniversiti Kuala Lumpur Business  School,  Malaysia,  bBAE  Systems  Applied  Intelligence, Malaysia, cUniversiti Kebangsaan Malaysia, Graduate School of Management,  eTaylor’s

University, Business School, Malaysia, Email: zalina@unikl.edu.my

 The dynamics of raising capital, the Initial Public Offering (IPO) firm performance, and the intention to re-issue equity capital immediately after the listing of IPO firms are still widely unknown within the contexts of emerging economies. Compared to other existing research on emerging countries, this present study envisages that market sentiment helps to form the demand for capital to take advantage of changes of market condition. Hence, alongside the conventional financial variables, this study aims to examine the influence of market timing and investor sentiment on the performance of the firms that raise capital immediately after initial public offerings. Using balanced panel data from 143 Malaysian IPOs listed on Bursa Malaysia for the period of 2004 to 2015, this study utilized the static framework to provide insight on IPO firm performance and the relationship with the market timing and investor sentiment. Timing is also considered, and is proxied by returns of the IPOs from three different dimensions. Investor sentiment was measured by the sentiment index, which was developed based on three IPOs proxies while the variables and relationships were controlled for growth, profitability, tangibility, size, and industry classification. The result of this study indicates that there is a significant positive relationship between timing and firm performance. It supports the market timing theory, whereby, managers will consider firm value, undervaluation, or overvaluation in their equity issuance or financing decision. Firm performance has an insignificant, negative link with tangibility, and a negatively significant link when timing proxy is in excess return. Firm performance has a positive significant relationship with growth opportunities and profitability. Consistent with previous studies, the result of this study supports the notion that firms tend to underperform when sentiment is high and vice versa. The findings of this study would be a suitable reference for firm managers and investors to strategize for new issuances and investment decisions, respectively. Pages158 to 189




Work Engagement Mediating the Relationship between Person-Job Fit and Intentions to Leave among Government Nurses in Peninsular Malaysia

*Sheikh Muhammad Hizam Sheikh Khairuddina, Sulaiman Baputeyb, a,bBusiness school, University Kuala Lumpur, Email:

*Corresponding Author Email: sheikhmhizam@unikl.edu.mysulaiman256@gmail.com

Purpose of the study: With the intention to build a profound understanding of nurses’ feelings and their intentions to leave, this paper investigates the role of work engagement in mediating the relationship between person-job fit and intentions to leave among nurses working in government hospitals in peninsular Malaysia.

Methodology: Applying a cross sectional research design coupled with systematic sampling procedures, data was collected from 400 nurses (n=400). Collection was assisted by the Clinical Research Centre (CRC) and the Human Resource Departments from four hospitals, namely  Hospital Kuala Lumpur, Hospital Tuanku Ampuan Afzan, Hospital Sultanah Aminah and Hospital Raja Permaisuri Bainun. Geographically, the four selected hospitals represent central, eastern, southern and northern regions of peninsular Malaysia, respectively. Smart PLS (version 3.2.7) software was used to justify both the reflective nurses-job fit assessment, and structural models.

Main Findings: Reflective nurses-job fit assessment model revealed that both convergent and discriminant validity results are statistically significant. Convergent validity is supported with high factor loading and average variance extracted (AVE), while discriminant validity is supported based on cross loading, Fornell-Lacker, and heterotrait-monotrait ratio results. The variance inflated factor value (VIF) confirms that nurses-job fit, nurses work engagement and nurses intentions to leave latent constructs are free from multicollinearity issues. The result of direct path coefficient inference between nurses-job fit and nurses work engagement indicate a significant relationship (β =0.61, t=17.80, p<0.05, R^2= 0.37). Similarly, the direct path coefficient between nurses work engagement and nurses intentions to leave is supported (β = -0.36, t=6.623, p<0.05). Results also revealed that the direct path coefficient between nurses-job fit and nurses intentions to leave is insignificant (β = -0.03, t= 1.86, p = 0.53). Setting a 95% bias-corrected confidence interval and 5000 bootstrap resampling technique, found that nurses work engagement mediated the relationship between nurses-job fit and nurses intentions to leave. This is proven where upper and lower limit values do not include zero in the range (LL = -0.29, UL= -0.15). Finally, blindfolding procedures used in in-sample nurses job fit exogenous latent constructs predicted out-of-sample endogenous latent constructs. This finding suggests that the reflective theoretical nurses-job fit model is relevant and intact. The relevancy of  nurses-job fit PLS model  is proven based on Q^2 values of both endogenous latent constructs, such as nurses’ work engagement and nurses intentions to leave, which exceed 0 (Q^2= 0.228, Q^2= 0.076).

Applications of this study: Given the practicality and relevance of the results of the current study, it is suggested that government hospitals and HR practitioners implement nurse hiring decisions through a reciprocal congruence between nurse need and ability and hospital demand and supply in facilitating the nurse’s job. Nurses-job fit energies through reciprocal congruence will advance their engaged feelings and subsequently improve their retention.

Novelty/Originality of this study: The current study is a first attempt at investigating the importance of person-job fit among government nurses, in the domain of work engagement and intentions to leave in public hospitals, using PLS assessment and structural models. Pages 190 to 214




The Relationship between Online Shopping Environments, Sales Promotions, Website Quality, and Impulsive Buying Behaviour: A Structural Equation Modelling Approach

*Muhammad Asyraf Hasima, Mohd Fikri Ishakb, Affendy Abu Hassimc, a,bBusiness School, Universiti Kuala Lumpur, Malaysia, cOpen University, Malaysia, 

*Corresponding Author Email: asyrafhasim@unikl.edu.mymfikri.ishak@s.unikl.edu.myfnd_abuhassim@oum.edu.my

There is a need to understand the factors influencing impulse buying in an online context due to the drastic increase in popularity of online shopping amongst consumers worldwide. The purpose of this study is to examine the relationship between online shopping environments, sales promotions, website quality and impulsive buying behaviour. A total of 548 valid and reliable questionnaires were collected from individuals in Kuala Lumpur, Malaysia to empirically test the measurement and structural model applying a covariance-based structural equation modelling (CB-SEM) technique. The study sample includes experienced online consumers who shop for products and services via online retail platforms. Online impulse buying in the context of shopping environments, sales promotion, and website quality have not been profoundly explored in current literature, despite its important implication for academic scholars, business practitioners, and consumers alike. The results obtained imply that online shopping environments, sales promotion, and website quality have a positive significant influence on online impulse buying. These findings are expected to assist online retailers focus on developing better online shopping websites and more creative sales promotions programs. Pages 215 to 230




Accounting for Heritage Assets: Issues and Challenges in Malaysia

*Mohamad Hafiz bin Roslia, Farhana binti Hasbolahb, Nur Fauzana binti Yahyac, a,bDepartment of Accounting and Finance, Faculty of Business and Accountancy, Universiti Selangor, Malaysia, cDepartment of Information Management and Analytics, Faculty of Business and Accountancy, Universiti Selangor, Malaysia,

*Corresponding Author Email: mohd_hafiz@unisel.edu.my

Accounting for heritage assets is an ongoing debate among government agencies and researchers, particularly on recognition and measurement issues. Heritage assets are known for their uniqueness, thus making them more difficult to recognize and measure in monetary terms. The Accounting Standards that deal with heritage assets are MPSAS17 and 31. In these standards, there are no requirements for an entity to recognise heritage assets, but this standard provides disclosure requirements for heritage assets. This study intends to investigate the issue and challenges of accounting for heritage assets, particularly in Malaysia. This study adopted a Qualitative approach and data was collected through the face to face interviews with relevant government officials. This study found that government departments are facing difficulties in recognising the authenticity of heritage assets due to differing regulation and criteria. At the same time, they are also facing difficulties in measuring the heritage asset as there is no specific valuation guideline provided in the standards; a valuation expert and committee are also yet to be established. Lack of understanding in accrual accounting, incompetent staff, and timing constraints were among the main challenges in accounting for heritage assets. The findings and recommendation in this study could enhance existing literature in accounting for heritage assets and may be helpful for government departments in implementing accrual based accounting, particularly in recognition and measurement of heritage assets. Pages 231 to 244




Financial Information and Voter’s Decisions on Local Government Elections

Indrawati Yuhertianaa, *Indra Bastianb, RIda Perwitasa Saric, a,cUniversity of  Pembangunan Nasional “Veteran” Jawa Timur, Indonesia bGadjah Mada University, Indonesia.

Corresponding Author Email: indrabastian@ugm.ac.id

This study aims to prove that citizens use accounting information in their decision making for local government elections. Accounting information that is publicly available in government websites determines the citizen decision to elect or not the election candidate. This study investigates the relationship between the accessibility of financial information and voter's decision on local government re-election in Indonesia. There are two hypotheses tested by partial least square analysis. In the year 2018, Indonesia conducts simultaneous local government elections, 171 local government participated. Local government official’s websites were observed for data collection, in search of financial information to calculate their internet financial reporting. It was found that audit opinion does not affect the re-election incumbent. Internet financial reporting has a partially mediated role.  It cannot significantly affect the re-elected incumbent even though audit opinion has influenced the internet financial reporting.  This means that cities do not use financial information such as audit opinion and online financial information. The community does not base their political decision making on financial information when choosing regional heads. Pages 245 to 261




How Does Local Government Strategy Empower Traditional Fishermen (A Case Study in Java Island-Indonesia)

*Ni Putu Eka Widiastutia, Kusumajantib, Asep Kamaluddinc, aUniversitas Pembangunan Nasional “Veteran” Jakarta, bUniversitas Pembangunan Nasional “Veteran” Jakarta, cUniversitas Pembangunan Nasional “Veteran” Jakarta, Indonesia

*Corresponding Author Email: putueka@upnvj.ac.idkusumajanti@upnvj.ac.idasepkamaluddin@upnvj.ac.id

The objective of this study is to investigate how local government strategies empower traditional fishermen in the southern coast of Java Island. This research uses a qualitative method with a critical paradigm based on a Karl Marx thought to answer the problem of economic competitiveness of traditional fishermen. The key informants of this research are traditional fishermen, and the heads of Fishery Departments in Pangandaran, Pandeglang, Cilacap and Gunung Kidul. The results show that: (1) fish auction houses that are organized by the Fishery Department of district governments can reduce the gaps in the supply chain from fishermen, to fish processing companies and then to household consumers. (2) Fishery Department acknowledge that the managers of fish auction houses are hampered by the middlemen. The middlemen (Bakulan, Local Javanese Language) in each fish auction house determine fish market price and they provide working capital to the fishermen when they start working. (3) The most effective strategy in a traditional fisherman, fish supply chain is fishermen > the location of fish auction > fish processing industries/consumer. To enhance the fisherman's economic competitiveness, the Department of Fishery should oversee the operating activity of fish auctions and establish a fair price index for every type of fish caught by fishermen in every district. Pages 262 to 272




Corporate Governance and Informational Efficiency - Evidence from the Malaysian Construction Sector

Malik Azhar Hussaina, *Abdul Razak Abdul Hadib, a,bUniversiti Kuala Lumpur Business School, Kuala Lumpur,  Malaysia

*Corresponding Author Email: abdrazak@unikl.edu.my

This study is driven by the motivation to further investigate the association between corporate governance mechanisms and a firm’s performance measured by return on assets (ROA) involving construction companies listed at Bursa Malaysia. In this research, corporate governance mechanisms consist of board size, board composition, remuneration committee, risk management committee, gender diversity, duality, ownership concentration and audit committee. The data is collected from 46 listed construction companies for the financial year, 2015. Descriptive statistics and pearson correlation test are reported and model estimation is performed using logistic regression. The outcome shows that corporate governance does not affect a firm’s performance.  In other words, firm performance is unlikely to influence share price on the stock market which is consistent with Fama’s (1965) Efficient Market Hypothesis. Pages 273 to 295




Examining the Structures and Textures of Gender-Based Japanese Advertisements

*Sri Aju Indrowatya, Djatmikab, Dwi Purnantoc, Tatang Haririd, aSebelas Maret University, Surakarta, Indonesia & Brawijaya University of Malang, indonesia b,cSebelas Maret University, Surakarta, Indonesia, dUniversitas Gadjah Mada,Yogyakarta, Indonesia,

*Corresponding Author Email: ayumirza9220@gmail.com


For the non-Japanese, including Japanese learners like the author, watching Japanese commercials (CMs) can be very interesting due to their beautiful language and attractive visuals. There are various kinds of Japanese advertisements: the two-dimensional advertisements in magazines and on posters, for example, and the three-dimensional videos accompanied by commentary that you see in videos or on YouTube, for example. This research looks at Japanese commercials (CM) in the form of YouTube videos for the same product types but with gender differences, namely for men or women. Thus, the objective of this study is to examine the structure and texture of Japanese commercials (CM) in terms of how they market the same product type for both men and women. This research shows that most Japanese commercials for men’s products use a straightforward speaking style with an opening and closing structure, and there is little description of the content. Advertisements for women’s products, meanwhile, are more varied in their opening, closing, content, narration and product introduction. The tense used to promote men’s products is usually the present tense and imperative sentences are prominent. While advertisers typically use the present tense for women’s products as well, they also use the past tense and different dictionary forms. Polite sentences are also used in advertisements for women’s products. As for the lexicon or word choice used for men’s products, only zo and ore are used. The lexicon in women’s products, meanwhile, is more varied with kashira, wa, wayo, wane, no, noyo, none, koto, and kotoyo being used. For advertisements with a high selling power, the structure comprises just an opening and closing, and they are more straightforward and less wordy. Pages 296 to 323.




 The Structure and Function of Notarial Text in Indonesia from a Legal Perspective

*Sutji Muljania, Sumarlamb, Dwi Purnantoc, Edi Subrotod, a Postgraduate Program of Sebelas Maret University Surakarta, Indonesia & Pancasakti University, Tegal, Indonesia b,c,dSebelas, Maret University Surakarta, Indonesia, Jalan Ir. Sutami 36A Suarakarta, Central Java, Indonesia,

*Corresponding Author Email: sutjimuljani70@gmail.com, sumarlamwd@gmail.com, dwi.purnanto@yahoo.com

This study aims to describe the structure and function of notarial text, which is authentic text generated by, or in front of, a notary. As a single entity, the notary text is a unit of language that has a textual structure and a distinctive function as a general legal text. The primary data sources in this study were a Letter of Attorney (PA), a Deed of Sale and Purchase (DSP), and a Deed for the Establishment of a Foundation (DEF). The methodological approaches used were a case study and interpretative approach. The theoretical approach used was Edmundson’s theory of discourse structure and text, while the theory behind the function of language used in texts was Halliday’s theory, as presented in his book Explorations in The Functions of Language. Research data was collected using library and note techniques. The results of this study may be useful in providing a preliminary description of the identified structures of the text and the function of language used in legal documents, even if there must still be an awareness of the differences that exist in different contexts. Pages 324 to 339




The Translation of English Children Literature’s Charactonyms into Indonesian

*Widyastutia, M.R. Nababanb, Riyadi Santosac, Agus Hari Wibowod, aState University of Surabaya, Indonesia & Universitas Sebelas Maret, Surakarta, Indonesia, b,c,dUniversitas Sebelas Maret, Surakarta, Indonesia, *Corresponding Author Email: widyas@unesa.ac.id,

Amantaradja@yahoo.com, riyadisantosa@staff.uns.ac.id, agushari67@staff.uns.ac.id 

The translation of the names of characters (charactonyms) in children’s literature is a challenging task for translators, because people instantly generate an understanding of characters when reading children’s books. To tackle this problem, this study applies Felecan and Felecan’s unconventional anthroponyms and Fernandes’ (2006) model for translating proper names in children’s literature from English into Indonesian. These differ from the approaches of other scholars, who have employed the typology of conventional names when investigating the translation of fictional names (see Kalashnikov, 2016; Mäkinen, 2010; Sabzalipour & Pishkar, 2015). In order to conduct this study into translation procedures for charactonyms, 347 charactonyms were extracted from nine children’s books and set against their Indonesian counterparts based on Fernandes’ model. The results reveal that translators apply a “copy” more than any other translation procedure, and in such cases, the translator ignores one of the roles of a charactonym, namely to demonstrate a prominent trait of the character. Pages 340 to 362




Reviewing the Emergence of Radicalism in Globalization: Social Education Perspectives

*Syamsul Bakria, Abdul Kholiq Hasanb, Yusup Rohmadic, Purwantod, a,b,c,dState Islamic Institute of Surakarta, Indonesia,

*Corresponding Author Email: syamsbakr99@gmail.com,

 hasanuniversitas@gmail.com, yusup.rh@gmail.com, akupur@yahoo.com,   

The spreading phenomenon of radicalism has become an international issue, and it serves as the background to this paper. Many countries are prioritising efforts to combat radicalism within their borders as it has become a problem for the global society. Radicalism is threatening human life and hindering the administration of global law. This paper aims to define the factors that are contributing to the emergence of radical movements and the influence of globalisation in the dynamics of radicalism. It also seeks to offer comprehensive solutions. This paper is significantly useful as a complementary reading material when trying to understand radicalism and attempting to anticipate and eradicate it. Pages 363 to 385




Development of a Visual Rhetorical Framework Model as Advertising Guidelines in Malaysia

*N. Basirona, M. Z. Khairanib, N. S. Albakryc, a,b,cFaculty of Art, Computing & Creative Industry, Universiti Pendidikan Sultan Idris, Perak, Malaysia,

*Corresponding Author Email: nurazry@fskik.upsi.edu.my, zahuri@fskik.upsi.edu.my, nursafinas@fskik.upsi.edu.my

Visual rhetoric consists of its language system and is built through the process of creating meaning based on the social environment. This has resulted in a society where every visual is seen as an incentive. They see and understand the image that is shown faster and easier compared to reading. In this research, the researcher will find out how far visual rhetoric and persuasive messages can influence society's social culture through the usage of the manipulation of digital photographic images which can be found in 21st-century advertising in Malaysia. The research is done by combining a few theories from former research and that have proved successful in research studies of visual strategy thinking. Some of the theories are the theories of: rhetoric functions, thinking strategy based on visual communication, persuasive technique and theory of three modes of psychology. The purpose of this study is to develop a framework model by giving attention to the rhetoric value which has been created from the photo imaging as a main visual in an advertisement. In conclusion, this research shows that the usage of the framework model, that focuses on using visual rhetoric for advertising which uses digital photo imaging as the main element, can improve the understanding of the message that is being conveyed. This research also helps in expanding the knowledge on the specialty of using visual rhetoric in advertisement production and it will help in improving the awareness of the importance of the branding and persuasive value from the semiotic image as a whole. Pages 386 to 400




Documentation of Historic Malay Houses in Kuala Lumpur Using Virtual Reality Modelling Language (VRML)

*N. S. Albakrya, N. Basironb, a,bFaculty of Art, Computing & Creative Industry, Universiti Pendidikan Sultan Idris, Perak, Malaysia,

*Corresponding Author Email:  nursafinas@fskik.upsi.edu.my,


In the last half of the twentieth century, historical building preservation became an increasingly important issue and had been recognized on local, state, national and international levels. The environmental, economical, educational, social and psychological benefits of preservation have been proven from time to time, and should not be underestimated. The purpose of this paper is to explore the role of usability on using virtual reality photography applications as a way to appreciate and preserve Malay houses at Kampung Baru in Kuala Lumpur. Attention was given to propose guidelines and educational potential of walkthrough simulations of Malay houses in Kampung Baru through linked virtual reality photography system. One of the most obvious applications of virtual reality was the familiar architecture walkthrough of the structures and the other interior parts of the buildings through a mouse pointer. The possibilities of applying virtual reality technology in city simulations can be used for city planning practice and will include the cooperation of Internet GIS and VRML (Virtual Reality Modelling Language). Users can walk around and fly through the real scene of Malay houses in Kampung Baru in Kuala Lumpur. This research will conclude with a short consideration of future development and recommendations relating to the delivery of information and documentation of our historical buildings through virtual environments. Furthermore, through virtual reality, we will discuss how interactive messages can be delivered to the public in a way to appreciate, protect and educate people about our valuable Malay houses in Malaysia. To address these issues, this project will focus on improving and facilitating current methods of recording and documenting historical buildings. Pages 401 to 414




A Systematic Review of Corporate Social Responsibility Disclosure

*Hasrita Lubisa, Khalik Pratamab, Ikbar Pratamac, Arifa Pratamid, aFaculty of Economics, Universitas Islam Sumatera Utara (UISU), Medan, Indonesia bKulliyah of Economics and Management Sciences (Accounting), International Islamic University Malaysia (IIUM), Selangor, Malaysia cTengku Intan Shafinaz School of Accounting (TISSA), Unversiti Utara Malaysia (UUM), Kedah, Malaysia dFakulti Agama Islam, Universiti Islam Sumatera Utara (UISU), Medan, Indonesia

 *Corresponding Author Email: Hasrita_lbs@yahoo.com, Khalik29032011@gmail.com, ikbar.p@gmail.com, pratamiarifa@gmail.com

This present paper reviews the Corporate Social Responsibility (“CSR”) disclosure and determining factors of CSR disclosure in prior studies. This study uses systematic review and content analysis to achieve the objectives of this study. This study found that the practice of CSR disclosure quality is more favourable than CSR disclosure quantity in most of the studies that have been done. Further, this study also found that firm characteristics, such as firm age, firm size, shareholder’s power, investors, and board of directors influenced the extent of CSR disclosure. Pages 415 to 428


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