The Effectiveness of Jolly Phonics and Multisensory Learning Methods in Improving Preschoolers Pre-Reading Skills

Rahma Widyanaa, Kamsih Astutib, M. Faza Bahrussofac, Githa Mediana Br. Simanjuntakd, a,b,c,dUniversitas Mercu Buana Yogyakarta, Indonesia Email: arahma@mercubuana-yogya.ac.id,  bkamsih@mercubuana-yogya.ac.id,  cbahrussofa.saya@gmail.com,  dgithamediana@gmail.com

This study aims to examine the effect of Jolly Phonics and multisensory learning methods, to improve pre-reading ability among preschool children. The research method used was an experiment with two experimental groups and one control group. The Jolly Phonics learning method was applied to the first experimental group. Multisensory learning method was applied to the second experimental group. The mean difference of the post-test between control group and the first experimental group (Jolly Phonics group) is 17,167 (p <0.05). It is shown that there were significant pre-reading ability differences between the control group and Jolly Phonics experimental group. The mean difference of the post-test between control group and the second experimental group is 17,667 (p <0.05). It is shown that there were significant pre-reading ability differences between the control group and the multisensory experimental group. These results indicate that the Jolly Phonics and multisensory learning methods are effective methods for improving pre-reading skills. The post-test score differences between the first experimental group and the second experimental group show a mean difference of 0.500 (p> 0.05). It indicated that there is no difference in pre-reading ability between Jolly Phonics and Multisensory learning group, which means that both learning methods are equally effective in increasing pre-reading skills. Pages 1 to 13




How Service Quality Mediates Total Quality Management (TQM), and Organizational Citizenship Behaviour (OCB) Affects the Performance of Private Universities in Indonesia

Didin Fatihudina, Muhammad Anang Firmansyahb, Nur Mukarromahc, a,bFaculty of Economics  and Business, Muhammadiyah University, Surabaya, Indonesia, cFaculty of Health Science, Muhammadiyah University, Surabaya, Indonesia, Email: adidin.fatihudin@fe.um-surabaya.ac.id,  banang.firmansyah@fe.um-surabaya.ac.id,  cnurmukarromah@fik.um-dsurabaya.ac.id

This study aims to test and analyze the effect of Total Quality Management (TQM), Organizational Citizenship Behaviour (OCB), and Service Quality on the performance of private universities in Indonesia. Data analysis techniques applied Component Based Structural Equation Modelling (SEM) by using a Smart Partial Least Square (PLS). Data were collected from all private universities in Indonesia. The study includes results from the survey of 250 private universities in Indonesia. The results of this study indicate that TQM and Technology Leadership significantly influence the performance of private universities in Indonesia, and both variables also significantly influence the performance of private universities through service quality. Pages 14 to 23




Are Independent Commissioners Able to Mitigate Higher Audit Fees in Politically Connected Firms? Evidence from Indonesia

Iman Harymawana*, Fajar Kristanto Gautama Putrab, Wulandari Fitri Ekasaric, Diaranny Sucahyatid, a,b,c,dDepartment of Accounting, Universitas Airlangga, Indonesia, Email: a*harymawan.iman@feb.unair.ac.id

This study aims to examine the relationship of political connection and independent commissioners to audit fees charged by the auditor. Using both univariate and multivariate analysis on 961 firm-year observations from Indonesian listed, we find that political connection (independent commissioners) has positive (negative) relationship to audit fees. We also find that independent commissioners are dominating the political connection in context of relationship to audit fees. Furthermore, we document that political connection relationship to audit fees is mainly derived from a board of directors, CEO, and affiliation from certain organisations, that are also weakened by the presence of an independent commissioner. Our study contributes to political connection literature in developing countries, specifically in audit fees. We also provide practical implication for management to consider the independent commissioner as one to minimise the demerits of political connection. Pages 24 to 43




Personal Competence and Internal Audit Effectiveness: The Moderating Effect of Islamic Spiritual Quotient: A Case Study of Islamic Financial Institutions in Indonesia

Muhammad Syafi’i Antonioa, Sugiyarti Fatma Laelab, Fahmi Alhadic, a,b,cTazkia Islamic University College, Indonesia,

This study aims to investigate the influence of internal auditors’ competence on the effectiveness of an internal audit, with Islamic spiritual quotient as a moderating variable. The Islamic Spiritual Quotient (ISQ) instrument is derived from the four prophetic pillars, namely siddiq (truthfulness & integrity ), amanah (trustworthiness), fathanah (competent & skillfull) and tabligh (advocacy & communication). Using questionnaires distributed to 38 internal auditors of Islamic financial institutions (IFIs) in Indonesia, the data were analysed using the structural equation model (SEM) based on partial least squares (PLS). As hypothesised, the findings show that the personal competence of internal auditors improves the effectiveness of an internal audit. Interestingly, ISQ clearly strengthens the positive influence of personal competence on internal audit effectiveness. The stronger the ISQ of internal auditors, the stronger the influence of individual competence on internal audit performance. Pages 44 to 59




Implementation of Alter Ego Shareholders and Their Responsibilities According to the ‘Piercing the Corporate Veil’ Doctrine in Indonesia

Sandy Nugrohoa*, Bismar Nasutionb, Zulkarnain Sitompulc, a,b,cUniversitas Sumatera Utara, Medan, Indonesia, Email: a*sandy_nug@yahoo.com

The application of the piercing the corporate veil doctrine can be carried out in cases, such as fraud, inadequate capital, failure to fulfill the formality of company establishment, and abuse of authority within the company as a result of the dominance of one or more shareholders (alter ego). The method used in this paper is a normative juridical approach by comparing the common law system with civil law, and in addition this writing also approaches the legal synchronisation, both vertically and horizontally, to the responsibilities of shareholders in the company. Data obtained is through library research. The results found that the principle of accountability of shareholders in the company a conflict of legal norms occurred. On the one hand the legal norms regulated in Article 3 paragraph (1) of Law Number 40 Year 2007, concerning Limited Liability Companies, stipulates that limited liability companies are only responsible for the limited capital included in the company. On the other hand, it requires shareholders not only to be responsible for the amount of shares owned but can be responsible for exceeding their shares as regulated in Article 3 paragraph (2). In addition to the conflicting legal norms, there is also a blurring of norms in the Limited Liability Company Law, concerning alter ego criteria related to the pooling of shareholders and company profits, or there is no separation of wealth between shareholders and corporate entities. Furthermore, in the Law on Limited Liability Companies in Indonesia, there is also a legal vacuum to apply the piercing doctrine of the corporate veil to hold the shareholders accountable for which the consequences of such acts lead to acts against the law. Pages 60 to 68




Assessing the Non-Performing Loans and their Effect on Banks Profitability: Empirical Evidence from the Saudi Arabia Banking Sector

Dr. Ali Saleh Alshebmi1 Mustafa Hassan Mohammad Adam (Ph.D.)2, Dr. Ahmed M. A. Mustafa(3) Dr. Murad Thomran4 Dr. Osama Elsayed Abdelmaksoud Fathelbab5

1Department of Administrative & Financial Sciences, King Faisal University, Kingdom of Saudi Arabia (KSA), 2Department of Business Administration, College of Business, Komar University of Science and Technology, Sulaimani City 46001- Kurdistan Region of Iraq. 3Department of Administrative and Financial Sciences, King Faisal University, Kingdom of Saudi Arabia., and Business Administration Department, Beni Suef University (Egypt). 4Department of Accounting, University of Hail, Kingdom of Saudi Arabia. 5College of Business Administration, King Faisal University, Kingdom of Saudi Arabia, and Accounting Department, Beni Suef University (Egypt)

Correspondent Author Email: 1aalshebami@kfu.edu.sa

Ensuring an effective operation and outstanding performance of banks requires a deep focus on assets that generate income for the banks; this is because a negative effect of an asset may lead to a negative and ineffective output of financial institutions. Therefore, the study aims to investigate the relationship between the non-performing loans and selected specific bank determinants (internal factors) and macroeconomic determinants (external factors) in the Saudi banking sector. The sample of the study covers all the twelve commercial banks that were operating in the Kingdom of Saudi Arabia. The study uses a panel data for period from 2009 to 2018. The study employed a variety of statistical tools such as the descriptive statistics, correlation and the regression analysis. The correlation result showed a negative insignificant weak relationship between nonperforming loans ratio (NPLs) and return on assets ratio (ROA), growth gross domestic product (GGDP), bank liquidity risk (BLQ), and credit risk. It further indicates a positive insignificant weak relationship between the NPL and capital adequacy ratio (CAR). Pages 69 to 90




The Dynamics of the Political Environment in the Disclosure of Local Government Financial Statements: An Insight from Indonesia

Bestari Dwi Handayania, Abdul Rohmanb, Anis Chariric, Imang Dapit Pamungkasd*, aUniveristas Negeri Semarang, b,cUniveristas Diponegoro, dUniveristas Dian Nuswantoro, Indonesia, Email: d*imangunikal@gmail.com

This study aims to examine factors affecting local government financial statement disclosure based on the legitimacy theory. Factors that are believed to affect the disclosure of local government financial statements consist of local government size, local autonomy, intergovernmental revenue, total government unit, and legislature size. In addition, this study examines the moderating effect of the political environment on the relationship of the disclosure of the local government financial statement and the predicted factors. About 78 audited financial statement of local governments located in Java Island, Republics of Indonesia, were analysed using multiple linear regressions. The findings showed that local government size, local autonomy, intergovernmental revenue, total government units and legislature size significantly affected the disclosure of the Local Government Financial Statement. Finally, the political environment significantly moderated the relationship of such disclosure and all predicted variables. Pages 94 to 109




The Report of University Sustainability in Indonesia

Maylia Pramono Saria, Ain Hajawiyahb, Surya Raharjac, Imang Dapit Pamungkasd*, a,bUniversitas Negeri Semarang, cUniversitas Diponegoro, dUniversitas Dian Nuswantoro, Indonesia, Email: d*imangunikal@gmail.com

There is a significant increase in the publication of sustainability reports among corporations while it is relatively at the early stage for universities. However, there is a literature gap in the relationship between sustainability performance and reporting. Therefore, this study was conducted to analyse the university sustainability reporting practices in Indonesia and this involves determining the reporting channel used by universities, analysing the level of sustainability reporting readiness, and examining the difference between sustainability performance and reporting. Secondary data was obtained from sampled 48 Indonesia universities in the 2018 UI Green Metric World University Rank and analysed quantitatively. The findings showed the universities mostly use several corporate channels and forms to report sustainability, while the Mann Whitney test showed there was no significant difference between Sustainability Performance and Reporting, and between public and private universities in reporting. Pages 110 to 124




Determinants of Interpersonal Trust in Productivity and Organisational Commitment: Evidence from Indonesia

St. Dwiarso Utomoa, Soni Agus Irwandib, Imang Dapit Pamungkasc*, a,cUniversitas Dian Nuswantoro, bSTIE Perbanas Surabaya, Indonesia, Email: c*imangunikal@gmail.com

The research aims to find empirical evidence of participation, feedback, and empowerment towards increasing interpersonal trust. Also, the positive influence of increasing interpersonal trust on productivity and organisational commitment. The research data was collected through a mail survey, and the sample of only government auditors was based on the reason that the performance of government auditors as an institution is assessed by the public through the work of it’s auditors. Then the data was analysed against the theoretical model building using Structural Equation Modelling (SEM) analysis techniques using primary data obtained by distributing 147 questionnaires to the government auditor in the East Java Provincial. The results showed that the participation variable had a significant effect on interpersonal trust. The results also showed that participation, feedback and empowerment had a significant effect on interpersonal trust. In addition, the effect of interpersonal trust on productivity and organisational commitment showed significant results. Pages 125 to 143




The Impact of Positive Psychological Personalities on Employee’s Attitude and Turnover Intention

Kamelia Chaichia, Dahlia Zawawib, Yuhanis Abdul Azizc, Mei Kei Leongd, a,dLecturer (PhD), School of Hospitality, Sunway University, b,cAssociate Professor, Faculty of Economics and Management, University Putra Malaysia, Email: akameliac@sunway.edu.my,  bdahlia@upm.edu.my,  cyuhanis@upm.edu.my,  dmaggiel@sunway.edu.my

The hospitality and tourism industry is recognised as a potential service sector in contributing to the Malaysian economy and thoroughly associated with the hotel industry to sustain economic growth. One of the most significant problems for hotel managers is employee turnover. The issue of high voluntary turnover is a matter of grave concern at the national level that it is poorly affecting Malaysia's competitiveness. The present research investigates the impact of positive psychological personality traits in predicting employee's attitude towards the hotel industry and, consequently, reducing turnover intention. Data were collected from hotel employees in Malaysia (n = 200) and analysed using partial least structural equation modelling (Smart-PLS). Specific findings reveal that employee resilience, hope, and optimism increase employee's positive attitude towards the hotel industry and consequently reduce the turnover intention. This study has important implications for hotel managers interested in the determinants of employees' positive attitude towards hotels and employees' turnover intention in the hotel industry in Malaysia. Pages 144 to 160




Students’ Perception of Blended Learning Implementation in EFL Learning

Mahallia, Joko Nurkamtob, Januarius Mujiyantoc, Issy Yuliasrid, a,c,dSemarang State University, Semarang, Indonesia, bSebelas Maret State University, Surakarta, Indonesia, Email: afamillati@gmail.com,  bjokonurkamto@gmail.com,  cyanmujiyanto@mail.unnes.ac.id,  dissy.yuliasri@mail.unnes.ac.id

Blended Learning has been described as a peadagogical strategy that combines traditional face-to-face and online learning. It has become a considerable matter to language teachers all over the world. The present study aims at investigating the students’ perception of Blended Learning implementation in learning English at Study Program of English Education. A total of 62 students from two classes participated in the study. A qualitative research involving questionnaire was used as the instrument to collect the data about students perception of Blended Learning implementation. The findings reveal that the students give a positive response to learning delivered in Blended Learning (BL). It can be seen from students’ attention, relevance, confidence, and satisfaction. Pages 161 to 172




Female Patients’ Treatment-Seeking Behaviour and Factors that Influence their Seeking of Islamic Solutive Treatment

Susanne Didaa, Elnovani Lusianab, Evi Noviantic, Saleha Rodiahd, Rostika Yulianie, a,b,c,d,eFaculty of Communication Sciences, Universitas Padjadjaran, Email: asusanne.dida@unpad.ac.id,  bevi.novianti@unpad.ac.id,  celnovani.lusiana@unpad.ac.id,  dsaleha.rodiah@unpad.ac.id,  erostika12001@mail.unpad.ac.id

In maintaining their health, human actions take the form of utilising health services, including through traditional health services, which was formerly known as alternative medicine. The research used a qualitative method with a case study approach. The number of informants in this study was six people who were determined based on specific considerations and objectives with data collection techniques, such as observation, in-depth interviews, and literature studies. The study results were female patients visiting Rumah Sehat Z had treatment-seeking behaviour based on professional information (doctors), the acquisition of alternative medicine places, aspects of trust in choosing, and the herbal medicine concept. While the healing behaviour performed is receiving treatment procedures, knowing the benefits of treatment reduced by obstacles, satisfaction with results, and therapy combined with medication. This study also obtained new findings that supporting factors triggered the female patient's behaviour in seeking Islamic solutive treatment, namely the Thibbun Nabawi. Pages 173 to 193




The Urgency of Group Counselling with the Outbound Method on Teenager Social Attitudes

Lue Sudiyonoa, aProgram Studi Bimbingan dan Konseling, Institutut Kependidikan Persatuan Guru Repubik Indonesia Wates Yogyakarta, Email: alue_mm@yahoo.co.id

Humans as social creatures, are required to interact with each other and in life, must be aware of their presence alongside other individuals, based on the analysis of research results that the Counselling Group with the outbound method has an influence on the planting of Social Attitudes of adolescents/teenagers at the age of 16-18 years, through a case study in class X SMA Negeri 1 Galur, Kulon Progo Regency. This is known by the acquisition of t-calculate amounted to 3,437, while t-table with a significant level of 5%, df 9 equal to 2.26, which means t-calculate > t-table. For this reason, it is suggested to the counselling teacher and principal as policy holders, to consider providing group guidance/counselling services with outbound methods in an effort to improve students' social attitudes that are more positive and school is expected to be able to complete the facilities and infrastructure as well as oversee the program. Pages 194 to 210




Teaching Strategies to Develop Higher Order Thinking Skills in English Literature

Charanjit Kaur Swaran Singha, Tarsame Singh Masa Singhb, Hasimah Ja’afarc, Ong Eng Tekd, Harsharan Kaure, Nor Azmi Mostafaf, Melor Md Yunusg, a,c,e,fEnglish Language and Literature Department Universiti Pendidikan Sultan Idris, Perak, bEnglish Language Unit Language Department Institute of Teacher Education Tuanku Bainun Campus, Penang, Malaysia, dFaculty of Education and Human Development Universiti Pendidikan Sultan Idris, Perak, gFaculty of Education Universiti Kebangsaan Malaysia, Malaysia, Email: acharanjit@fbk.upsi.edu.my,  btarsamesp@gmail.com,  chasimah@fbk.upsi.edu.my,  dong.engtek@fpm.upsi.edu.my,  esharandhaliwal15@yahoo.com,  fnor.azmi@fbk.upsi.edu.my,  gmelor@ukm.edu.my

This study aims to identify the teaching strategies to develop higher order thinking skills in English Literature by the ESL teachers. A qualitative approach with a case study design was used for this study. Classroom observations, semi-structured interviews, and document analysis were used to collect data. Three teachers were selected using purposive sampling. The classroom observations and interviews were analysed using thematic analysis. The findings revealed that the questioning techniques used by teachers to teach literature to students with a high proficiency level in English contain more HOTS elements compared to a class with lower proficiency level students. The challenges faced by ESL teachers in teaching HOTS are teachers’ negative perception of HOTS, time constraints in preparing for the lesson, and the low language proficiency level of students. The pedagogical implications of this study are that teachers should be given training on how to apply HOTS in their Literature lessons. Pages 211 to 231




Examination of the Legal Protection for Indirect Crime Victims of Corruption in Indonesia

Wessy Trisnaa, Alvi Syahrinb, Syafruddin Kaloc, Muhammad Hamdand, aFaculty of Law, University of Sumatera Utara, Email: awessytrisna19@gmail.com

This study aims to examine the legal protection of indirect crime victims of corruption in Indonesia. This research is normative legal research, using secondary data sources. The approach is the legislative, case and concept approach. The findings have shown judges' consideration of legal protection for indirect victims for indirect crime victims of corruption in Indonesia can be divided into two categories, namely juridical considerations and non-juridical considerations. In the case of PT. Bank Muamalat Indonesia, Tbk. Medan branch against the North Sumatra Prosecutor was related to objections to the ruling of the Corruption Case Number: 67 / Pid.Sus-TPK / 2015 / PN. Mdn, on behalf of the defendant, Drs. Khaidar Anwar. It is concluded that because the gas station was purchased using money from PT. Bank Muamalat Indonesia, Tbk. Medan Branch Office was not the result of corruption, so the judge granted the petitioner's claim that the confiscation was invalid by the Medan District Prosecutor. Pages 232 to 245




Active Reading Comprehension Using the Paired Reading Strategy

Adieli Laolia, Ellyanusb, a,bLecture of IKIP Gunungsitoli-North Sumatera, Indonesia, Email: alaoliadieligs@gmail.com, laoliadieli65@gmail.com,bellyanuswrw@gmail.com

Teachers who are teaching in the classroom have a desire to increase their students’ competence through various efforts. One of them by choosing the strategy they will apply in the teaching and learning process. The purpose of this research is to increase the students’ ability in reading comprehension by using the Paired Reading Strategy. The methodology the researchers used is action research which consists of four steps, planning, action, observation and reflection, and the subjects are the eighth-grade students class B of SMP Negeri 1 Gunungsitoli Alo’oa. The findings show that the Paired Reading Strategy can increase the students’ ability in reading comprehension by facilitating intervention and repetition Pages 246 to 258




Spatial Planning Dysfunction in East Kalimantan to Support Green Economy

 Lego Karjokoa*, Djoko Wahyu Winarnob, Zaidah Nur Rosidahc, I Gusti Ayu Ketut Rachmi Handayanid, aUniversitas Sebelas Maret, Surakarta, Indonesia, bUniversitas Sebelas Maret, Surakarta, Indonesia, cUniversitas Islam Negeri Surakarta, Indonesia, dUniversitas Sebelas Maret, Surakarta, Indonesia, Email: a*legokarjoko@staff.uns.ac.id

This study aims to provide a prescription on (1) Local Government Regulation of Spatial Planning for East Kalimantan province to support the green economy; (2) community participation in the spatial planning of East Kalimantan Province. This normative legal research uses a statute and conceptual approach. The literature study and content analysis are the secondary data collection technique. The researcher used deductive syllogism and interpretation to find answers to the legal issue. The conclusions of this study are: first, the Local Government Regulation of the Spatial Planning for East Kalimantan province cannot function to support the green economy. Second, there is no community participation in the spatial planning of the East Kalimantan Province.

 Pages 259 to 269




Analysis of Manufacturing Industry Firm Value Listed on the Indonesian Stock Exchange

Mulyanto Nugrohoa*, Ulfi Pristianab, a,bFaculty of Economic and Business University of 17 Agustus 1945 Surabaya, Email: a*nugcak@gmail.com,nugroho@untag-sby.ac.idnugcak@gmail.com

The research’s intention is about testing and analysing the antecedent variables of value of the firm. This research objectives are manufacturing companies who listed on the Indonesia Stock Exchange (IDX) as population and by using purposive sampling techniques selected by 40 companies that are categorised as companies that experience financial distress as research samples. The variables analysed in this study are investment decisions, capital decisions, good corporate governance, financial risk management, financial distress as exogenous variables and value of the firm as endogenous variables. Data collected and analysed is secondary data which is collected by documentation method. The data collection process is carried out by downloading and collecting data needed on the statement of manufacturing company’s financial for 2014-2016 from the Indonesia Stock Exchange (IDX) and Bank Indonesia’s website. Then, they are calculating the indicators of each research variable. The next step is data analysis which consists of descriptive analysis and statistical analysis. Descriptive analysis is utilised to describe the results of the study, and statistical analysis is functioned to prove the research hypothesis. To prove the research hypothesis, WarpPLS statistical software is used. The results obtained from the study show that investment decisions have a negative effect on Financial Risk Management and Financial Distress, but it has a positive effect on the value of the firm. Funding decisions have a positive effect on Financial Distress and the value of the firm, but there is no effect on Financial Risk Management. Good Corporate Governance has a positive effect on Financial Distress and a negative effect on the value of the firm, but there is no effect significantly on Financial Risk Management. Financial Risk Management does not have an effect on Financial Distress but has an effect on the value of the firm. Financial Distress has no effect significantly on the value of the firm. Pages 270 to 292




Local Culture in Social Studies Textbooks: Is It Contextualised?

Erna Mena Nimana, Budijantob, I Komang Astinac, Singgih Susilod, Hieronimus Canggung Daronge, a,b,c,dUniversitas Negeri Malang, Indonesia, eUniversitas Katolik Indonesia Santu Paulus, Email: aernaniman79@gmail.com,  bbudijanto.fis@um.ac.id,  ckomang.astina.fis@um.ac.id,  dsinggih.susilo.fis@um.ac.id,  eronybarera@yahoo.co.id

 The purpose of this study was to examine the elements of local culture employed in the Indonesian social studies textbooks. Six Indonesian social studies textbooks were analysed following the principle of content analysis and purposefully selected teachers and students were interviewed to gain the data. This present study found that the proportion of the local culture elements was not balanced. Knowledge elements appear more than behaviours and artefacts. Moreover, the appearance of the elements does not meet the teacher and student needs.  Overall, the insertion of local culture in the textbooks was not contextualised. This study might provide practical insights into how textbooks can be developed following the ideological basis of where the people (users) belong. Pages 293 to 310




Job Embeddedness and Job Satisfaction as a Mediator between Work-Life Balance and Intention to Stay

Niko Sudibjoa, Maria Birgita Natalia Suwarlib, a,bUniversitas Pelita Harapan, Email: aniko.sudibjo@uph.edu,  bmaria.suwarli@gmail.com

Teachers should have the intention to stay in a school for a long time. The intention to stay is related to many factors, including work-life balance, job satisfaction, and job embeddedness. This study aims to determine the effect of work-life balance, job satisfaction, and job embeddedness on the intention to stay for teachers. The research subjects were 52 teachers who taught at XYZ Senior High School in Tangerang. The research design used is the PLS-SEM method with a quantitative approach. The results obtained showed that work-life balance positively affected job embeddedness, intention to stay, and job satisfaction. Work-life balance positively affects the intention to stay through job embeddedness, and work-life balance positively affects the intention to stay through job satisfaction. Pages 311 to 331




Legal Review of Share Ownership in a Joint Venture Company

Tommy Leonarda*, Elvira Fitriyani Pakpahanb, Heriyatic, Lego Karjokod, I Gusti Ayu Ketut Rachmi Handayanie, a,b,cUniversitas Prima Indonesia, Medan, Indonesia, d,eUniversitas Sebelas Maret, Surakarta, Indonesia, Email: a*tommy-journal@unprimdn.ac.id

In cooperation between foreign and national investors, it cannot be denied that it will lead to various implications and one of them is the occurrence of disputes that certainly require complete resolution so as not to cause bad perceptions of foreign investors. In this regard, the problem is how to regulate the ownership of shares in a joint venture company, and dispute resolution in the event of a problem in a joint venture company. Based on the results of the study, it was found the restrictions on foreign ownership of shares in this joint venture company are not the same, depending on the business sector or line of business chosen by the parties in conducting their business and the purpose of this limitation is to control the activities of foreign companies in carrying out activities businesses in the territory of the Republic of Indonesia. In the event of an investment dispute between a foreign investor and the Government of the Republic of  Indonesia, the settlement can be done through an international arbitration institution, or other dispute resolution institution based on the agreement of the parties. Pages 332 to 345




The Effect of Body Mass Index and Haemoglobin on Cardiorespiratory Endurance

James Tangkudunga, Aridhotul Haqiyahb*, Wahyuningtyas Puspitorinic, Albert Wolter Aridan Tangkudungd, Dani Nur Riyadie, a,c,d,eUniversitas Negeri Jakarta, Jl. Rawamangun Muka Jakarta Timur 13220, Indonesia, bUniversitas Islam 45 (UNISMA), Jl. Cut Meutia 83 Bekasi  17113, Indonesia, Email: b*aridhotulhaqiyah@unismabekasi.ac.id

This study aims to determine the effect of body mass index and haemoglobin towards the cardiorespiratory endurance. The research method is a survey, and the analysis technique is path analysis. This research was held in the Islamic University of 45 Bekasi with a sample of 20 from the athlete student club (UKM) Pencak Silat. The instruments used are a cardiorespiratory endurance with bleep test. Body mass index calculated as weight in kilograms divided by the square of height in meters (kg/m2) and haemoglobin level measurement using Harenz Scale. Based the results of data processing and analysis, the conclusions are: (1) body mass index directly affects cardiorespiratory endurance with ρy1 = 0.705, (2) haemoglobin directly affects cardiorespiratory endurance with ρy2 = 0.946, (3) body mass index directly affects haemoglobin with ρ21 = 0.923. Thus, body mass index and haemoglobin are two factors where there is a direct effect on cardiorespiratory endurance. Pages 346 to 355




The Effects of Knowledge Management  on School Performance among Teachers in Indonesia

Wawan Wahyuddina, aVice Rector for Student and Public Relation Affairs. Universitas Islam Negeri Sultan Maulana Hasanuddin Banten,Indonesia, Email: awawan.wahyuddin@uinbanten.ac.id

This current study tried to investigate the impact of Knowledge Management (KM) on improving quality of school performance. To fulfil this objective, 150 Instruments were distributed to randomly selected teachers who are working in State High School, Depok, West Java Indonesia. Next, an inferential analysis was used to find out if any significant differences were found. Moreover, to know the relationship between Knowledge Management indicators and school performance and to determine the contributor of school performance through Knowledge Management, which consisted of ten indicators that are suspected to be a contributor in improving school performance. After analysing the data, the results indicated a significant improvement in school performance after utilising a Knowledge Management approach. Thus, the performance of schools can be improved by the effort of improvement of specialised Knowledge Management on the factors of digital sophistication, knowledge creation, knowledge sharing and team work and communication learning. Pages 356 to 368




Triple Helix as a Model of a Knowledge-Based Economy for Small and Medium-Sized Enterprises: The Indonesian Case

Somariah Fitriania*, Sintha Wahjusaputrib, Ahmad Diponegoroc, a,b,cUniversity of Muhammadiyah Prof. DR. HAMKA, Email: a*somariah@uhamka.ac.id,  bsinthaw@uhamka.ac.id,  cadipone@uhamka.ac.id

The main idea of the triple helix (TH) is to harness the power of synergy amongst academics, business and government, which aims to help the community develop their economic well-being through knowledge transfer and applicable product innovation, particularly for small and medium-sized enterprises (SMEs). Hence, the objective of this study was to investigate the pattern of SME development in the creative industries using the Analytical Hierarchy Process (AHP) approach and by applying the TH model in the Bandung and Banten regions of Indonesia. This research has employed the analytical hierarchy process (AHP) to synthesise the comparison judgment of pair decision-makers at each level of the decision hierarchy. Face-to-face interviews, focus group discussion, literary reviews and documentation analysis were conducted for data collection, in which all the representatives of the TH actors had participated. The results showed that the hierarchy for the priority of SMEs’ sustainability is a four-level of hierarchies in the TH model. The use of the analytical hierarchy process is then proven beneficial in formulating the priority of SMEs to implement the TH model successfully in accordance with the needs of SMEs.  Pages 369 to 386




Internet Based Collaborative Learning Management Blog to Improve Students’ Writing Skills

Wijaya Kusumaha, Basuki Wibawab, a,bPost Graduate Department of Educational Technology, State University of Jakarta, Jl. Advance Rawamangun, East Jakarta 13220, Indonesia, Email: awijayalabs@gmail.com,  bbwibawa@unj.ac.id,

This study aims to improve students' writing skills through managing blogs on the internet with a collaborative learning approach. Students are taught how to write online and publish their writing throughout the world through well-managed blogs. By the research method of collaborative action research it is expected that the students low writing skills can be improved. Originality and collaboration of students’ writing can be read by all on the internet. The teacher prepares online learning modules with a collaborative approach between teachers and students; where students’ writings are published on the teacher's blog. All students can read and collaborate with peers. The intervention steps taken by the teacher are to invite students to write actively from what they like and master the stages of collaborative learning. Practicing writing with themes made by the teacher in stages then in the last part, students are asked to make a paper and present it to the examining teacher. Pages 387 to 402




The Important Position of the ASEAN Political Security Community in Resolving Conflicts and Problems of the Southeast Asian Region

Hendra Maujana Saragiha, Yanyan Mochamad Yanib, Arry Bainusc, R. Widya Setiabudi Sumadinatad, aProgram Studi Hubungan Internasional FISIP Universitas Nasional, Jakarta, Indonesia, b,c,dProgram Studi Hubungan Internasional, FISIP Universitas Padjadjaran, Bandung, Indonesia, Email: ahendramaujanasaragih@civitas.unas.ac.id,  byan2m@hotmail.com,  carrybainus@unpad.ac.id,  dwsetiabudi@yahoo.com

This study describes and analyses the critical position of the ASEAN Political Security Community in resolving security issues and conflicts of the Southeast Asia region, and addresses challenges following the establishment of the 2015 ASEAN Community policy, which aims to create stability in the Southeast Asian area. The research method used was a qualitative descriptive method. The results of the study show that the ASEAN security community is only engaged in cooperative security and never moves up to the degree of collective security and collective defense. Its position is as a facilitator of peacemaking. Pages 403 to 413




Subjective Well-Being in Single Mothers: viewed from Optimism and Social Support

Alif Muarifaha, Erita Yuliasesti Diah Sarib, Yoanna Febrianitac, a,b,cAhmad Dahlan University YogyakartaIndonesia, Email: aalif_muarifah@yahoo.co.id,  berita.sari@psy.uad.ac.id,  cfebryruslim@gmail.com

This research has aims to: 1) find out the relationship between optimism and subjective well-being; 2) find out the relationship of social support with subjective well-being; and 3) find out the relationship between optimism and social support with subjective well-being. The population in this research were indigent single mother-aged, under 50 year olds in the Subdistrict of Jetis, Bantul Regency, Yogyakarta consisting of 277 people. The sample of this research were 159 people taken by using the quota sampling technique. The technique of collecting data used the scale of subjective well-being, the scale of optimism and the scale of social support. Analysis of data was done using multiple regression analysis. The results obtained are that there is a significant relationship between the optimism variable and the social support variable with the subjective well-being variable, with an R of value=0.634 with sig=0.000. There is a very significant positive relationship between optimism variables and subjective well-being variables, with B values of optimism=2.174 and sig =0.000.  There is no relationship between social support variables with subjective well-being variables, with value B on social support = 0.120 and sig = 0.498. Pages 414 to 435




Auditor Experience with Client and Fraud Detection: The Moderating Role of the Royal Family in the Gulf Cooperation Council (GCC) Context

Tahani Ali Hakamia*, Mohd Mohid Rahmatb, Mohd Hasimi Yaacobc, Norman Mohd-Salehd, aFaculty of Business Administration, Jazan University, Jazan, Saudi Arabia, b,c,dFaculty of Economics and Management, Universiti Kebansgaan Malaysia 43600 UKM Bangi Selangor, Email: a*thakami@jazanu.edu.sa

To date, companies pay more attention to detect fraud in financial reporting and how to generate high quality reports. Previous studies investigated the relationship between auditor experience with the client and fraud detection, unfortunately, royal family influence in explaining the relationship between them was ignored in previous studies. This study explores the current state of the research on the impact of auditor’s experience with the client and fraud detection. A new conceptual model has been proposed based on the influence of Royal Family on fraud detection within Gulf Cooperation Council (GCC) country. This contributes to fraud literature and in obtaining new insight of auditing operations. In addition, this study contributes to the evaluation of the effect of the royal family on the relationship between auditor experiences with client and fraud detection in GCC companies as the presence of the royal family leads to better auditors to perform their work ethically and independently. Pages 436 to 449




The Effectiveness of Reinvestment Allowance (RA) and Tax Attributes in Stimulating the Performance of Incentivised Firms: Moderating the Effects of Foreign Directorship

Fairus Halizam A. Hamzaha*, Nadiah Abd Hamidb, Siti Noor Hayati Mohd Zawawic, Roszilah Shamsuddind, Norazah Md Azalie, a,b,c,d,eFaculty of Accountancy, Universiti Teknologi MARA, 42300 Shah Alam, Selangor, Malaysia, Email: a*fairuzhalizaml@gmail.com

The debate on the implication of fiscal incentives is extensive. Nevertheless, whether tax incentives succeed in stimulating firm performance remains highly controversial and has received much attention from governments and policymakers. We aimed at providing evidence about the effect of RA and other tax attributes on firm performance. Secondly, we examined if firm directorship has a moderating effect on our regression estimation. To fully understand the effects of fiscal incentives, a systematic study is needed to link RA to not just business location, employment, economic implication development but also to the overarching issues of firm performance. This research uses the Panel Least Square regression model to examine the interplay between RA and other tax attributes on firm-level performance measured by return on asset. Employing tax return data from 2007 to 2016 of corporate firms consistently claiming RA, this research affirms that RA has positively impacted the performance of incentivised firms in Malaysia. Besides RA, these incentivised firms also depend on other tax attributes such as lower effective tax rates, various tax benefits, the firm scale of operation as well as adequate tax audit monitoring. We also affirm that foreign directorship only moderates one of the tested explanatory variables used in this research, which is the effective tax rate (ETR). Overall, the evidence in this research-driven extensively by responses of the incentivised firms addresses the issue of effective incentive utilisation and tax attributes. This research could be the first to contribute evidence on the systematic assessment of RA. Pages 450 to 472




Reformulation of a Legal Policy Affirming Recognition of Indigenous Community Units

Mohammad Jamina*, Mulyantob, Sahid Teguh Widodoc, a,bFaculty of Law, Universitas Sebelas Maret, Surakarta, Indonesia, cFaculty of Cultural Studies, Universitas Sebelas Maret, Surakarta, Indonesia, a*email: jamin_mh@yahoo.com

This research aims to discover the philosophical foundation for the existence of traditional Pakraman villages as indigenous community units, and to diagnose the reasons why the legal policy affirming recognition of indigenous community units through organisation to become Indigenous Villages, in Law No. 6 Year 2014, has failed to be implemented, and to reformulate a legal policy affirming recognition of indigenous community units through organisation to become Indigenous Villages that are ideal and responsive. The research method uses a socio legal research approach. The research results show that Pakraman villages in Bali are essentially autonomous indigenous community units which adhere to the philosophical values of Tri Hita Karana and Tri Kaya Parisudha. The legal policy affirming recognition of indigenous community units to become Indigenous Villages in Bali, according to Village Law, is to be implemented by establishing or forming new Indigenous Villages. However, its requirements cannot be met because Indigenous Villages must be integrated with Official Villages. Therefore, a new responsive legal policy must be formulated affirming recognition of indigenous community units as Indigenous Villages: First, by replacing the integrated village model with a model of co-existence. Second, by giving full autonomy to Indigenous Villages, including catur praja, which is the authority to form their own regulations, run their own government, implement their own justice system, and execute their own police duties. Third, by facilitating the requirements for organising indigenous community units to become Indigenous Villages. Fourth, by regulating indigenous community units to become owners of indigenous ulayat land. Pages 473 to 490




The Internal Audit Role in Fraud Detection and Prevention

Fury Khristianty Fitriyaha, Zaldy Adriantob, Cahya Irawadyc, a,b,cFaculty of Economics and Business, Universitas Padjadjaran, Indonesia,

The objective of this research is to produce a policy and model for Internal Auditors in Universities to conduct their role, especially detecting and preventing fraud by implementing technology-based audits based on the Technology Acceptance Model (TAM) model within the Public Universities in Java island, Indonesia. The specific target to be achieved in this research is to obtain empirical evidence about the key factors of the success of internal auditors in Public Universities to adopt technology-based audit techniques based on the TAM model.  Factors that can be identified from this TAM model will be implemented as strategy design for the implementation of technology-based audit techniques for detecting fraud by the internal auditors in public Universities in Indonesia. The research paradigm that will be used in this research is a qualitative method, a method that investigates a social phenomenon and human problem. In this approach, the researcher makes a complex picture, examines words, detailed reports from the respondents' views, and conducts a study of natural situations. While the qualitative research procedures used will produce descriptive data in the form of written and oral words from people and observed behaviour. Pages 491 to 499




The Impact of Business Ethics on Mitigating Managerial Corruption among Employees of Jordanian Insurance Companies

Bilal Khalaf Sakarneha, aFaculty of Business, Isra University, Email: aBilal_sakarneh@iu.edu.jo

The purpose of this study is to explore the extent to which the employees in the Jordanian insurance companies display importance toward business ethics namely, respect for laws and regulations, justice and impartiality, speed and proficiency, and respect for time on mitigating managerial corruption. This study also examines the level of differences in the awareness of ethics elements among a sample study according to their personal characteristics. In addition, this study seeks to evaluate the impact of business ethics on mitigating managerial corruption among employees of the Jordanian insurance companies. The questionnaire survey was conducted on 120 employees and different suitable descriptive and inferential statistical tools were used to test the questions and research hypotheses. This study shows that the Jordanian insurance companies display high importance toward the practices of ethics. The findings in this study implicates that there is a significant impact of the dimensions of business ethics combined with the managerial corruption. Pages 500 to 515




Model of The Competitive Advantage of Creative Industries in Indonesia based on Helix Quadruple, Creativity and Innovation Capability

Eeng Ahmana, Amir Machmudb,  Riayandi Nur Sumawidjadjac, Erna Herlinawatid, a,b,c,dFaculty of Economic and Business Education, Univ, ersitas Pendidikan Indonesia, Indonesia.  Email: aeengahman@upi.edu,  bamir@upi.edu, criyandinsumawidjaja@student.upi.edu,  dernaherlinawati207@student.upi.edu

This research aims to know and analyse the relationship between innovation capacity and creative industry performance in Indonesia. This study is based on the contribution of the creative industry in the national economy. The study method uses quantitative method through causal explanatory survey research. Innovative capacity measurements include product innovation and process innovation, while company performance is measured through Financial Perspective, Customer Perspective, Internal Business Process Perspective and Learning and Growth Perspective. The population of study were 368 players of the leather industry, leather goods and footwear in Bandung City Region West Java Indonesia, with sample size, referring to slovin formula, of 192 respondents. All research variables are measured by using Likert scale with data collection techniques through questionnaires on the perpetrators of SMEs. The data analysis model uses Structural Equation Modelling (SEM). The results show that Innovation Capacity has a significant influence on company performance. This study implies that to improve the performance of the creative industry, actors need to optimise the capacity to innovate through product innovation and process innovation, by producing superior and innovative products as well as being the leader of process innovation using the latest technology. Pages 516 to 532




Assessing Technology Competency of Small and Medium Accounting Practitioners in Cambodia: A Qualitative Investigation

Shukriah Saada, Erlane K Ghanib*, Kamaruzzaman Muhammadc, Aida Hazlin Ismaild, Mohamad Ridhuan Mat Dangie, Maisarah Mohamed Saatf, a,b,c,d,eFaculty of Accountancy, Universiti Teknologi MARA, Malaysia, fAzman Hashim International Business School, Universiti Teknologi Malaysia, Malaysia, Email: b*erlanekg@uitm.edu.my

This study aims to examine the technology competency of the Small and Medium Practitioners (SMPs) in Cambodia. Using a qualitative approach on SMPs in Cambodia, this study shows that the technology competency of the SMPs are adequate in accommodating the needs of their clients. The level of technology competency among the SMPs however, vary, partly due to the type of clients and the type of services demanded by their clients. Specifically, this study showcases a rather consistent view on the technology competency among the SMPs. The findings show an adequate level of technology competency from the technology capability, as most of their clients relied on either Microsoft Excel or QuickBooks to account for their transactions and the SMPs do not encounter much problem in providing such services. This study also shows that the SMPs are innovative since efforts have been made to store their data using Cloud and provide training to their clients in relation to the use of audit software. Finally, this study shows that the SMPs practice e-business since they have websites which they use to attract current and potential clients. In addition, their willingness to collaborate with other accounting firms provide some confirmation on their e-business practices. Such findings indicate that the SMPs would be able to accommodate the demand of their clients by providing services via technology. The findings of this study contribute to the understanding of accounting bodies in strategising ways to assist the SMPs so that they would be able to serve their clients better and consequently, enhance firm agility. Pages 533 to 552




Disclosure of Good Manufacturing Policies and their Effect on Total Quality Management through Strategic Innovation: An Analytical Study at SDI in Samarra, Iraq

Sami Ahmed Abbasa*, Khaldiya Mustafa Attab, Zaid yaseen Saud AL Dulaimic, a,b,cDept. of Business Administration, Economics & Administration College Al Iraqia University, Baghdad, Iraq, Email: a*samiabbas820@gmail.com, czaidyaseen610@yahoo.com

The objective of this paper is to explore good manufacturing policies (GMP) and their effect on Total Quality Management (TQM) through strategic innovation (SI) as an intermediate variable. It addresses the apparent tension between quality management and strategic innovation within the total quality management model in SDI, Samara, Iraq. This paper explores the relationship between good manufacturing policies, total quality management and strategic creativity. Also, the effect of all stakeholders on TQM has been assessed. Design / Methodology / Approach - A survey was conducted for the pharmaceutical plant in Samarra and the resulting data were analysed using statistical analysis (SPSS) to determine how good manufacturing policies affect TQM. A 40-question survey tool was developed, organised into three groups: questions on good manufacturing policies, strategic innovation, and Total Quality Management. The number of participants was 125. Originality/Value - The perception of TQM by experts in pharmaceutical companies and organisational power is broader than the definition of TQM. From the point of view of pharmaceuticals, TQM is a holistic approach to the long-term success of the organisation, addressed to all stakeholders, with a focus on public health. Pages 553 to 572




Developing a Transcultural Tool for Teaching Cultures in Translation Studies

Bilal Khalid Khalafa*, Zuhana Bt Mohamed Zinb, a,bLanguage Academy, UTM, Malaysia, Email: a*bk1142015@gmail.com

This work sheds light on a significant part in the field of translation, which is represented by the challenges in translating cultural expressions or ‘proverbs’. It contributes to implementing and assessing the role of situational context established by Halliday (1985) as a tool for developing and teaching cultural knowledge in translation classrooms. Two groups of undergraduate learners from two translation schools were nominated for participating in the research. The first group adopted traditional-based learning, while the second adopted inquiry-based learning, due to the dominant roles of those models in the field. Ten participants from each learning approach volunteered to participate in the experiment. The current research embodies the problem of lacking cultural knowledge theoretically and practically. The former gives a brief introduction on the study context through related studies in the literature. While, the latter answers the research questions by conducting two translation tasks to identify the challenges in translating proverbs and find out the role of cultural dimension and situational context during the process of translation. The research found that low cultural background knowledge was the main challenge which traditional and inquiry-based participants encountered during the cognition process for analysing the meaning of Arabic proverbs. The study showed that situational context enabled the participants to overcome this challenge and master cognitive sub-activities of problem-solving and decision-making by developing participants’ cultural knowledge. Additionally, the results acknowledged the role of situational context in assessing participants’ cultural background knowledge in both source and target languages. Pages 573 to 593



Evaluation Of The Implementation Of Risk Management  in Government Agencies in Indonesia: A Study at the Ministry of Finance

aAgus Bandiyono, bAdina Winanda Putra, Polytechnic of State Finance STAN, Tangerang, Indonesia, Email Address:aagus.bandiyono@gmail.com bagusbandiyono@pknstan.ac.id

The focus of this study was to evaluate the implementation of risk management in one of the echelon II units in the Financial Education and Training Agency, the Central Office of Tax Education and Training. This research was limited to the implementation of risk management in the Tax Training Center in 2015 and 2016. This study used a qualitative method. In conducting this research, the researchers used 2 (two) types of data, primary data and secondary data. Primary data is data obtained directly through interviews with informants, in this case, the primary data of this study came from the Tax Training Center employees, who were directly involved in risk management at the agency. While secondary data is data obtained by the researchers indirectly through other parties such as websites, books, applicable laws and regulations, and other research in the field of risk management. The result is that risk management has been applied in the Tax Training Center according to the rules. However, there were several problems experienced by the Tax Training Center in an effort to implement risk management for the period of 2015 and 2016. These problems include: the absence of Standard Operating Procedure (SOP) for implementing risk management in the Tax Training Center, no risk awareness in every employee of the Tax Training Centre, lack of consistency in risk management monitoring, no synchronisation between the Government's Internal Control System and Risk Management, causing some activities to overlap, the  number of forms that must be filled which takes time because of repeated information and must be filled manually, and risk management that was still not knowledgeable. This problem is a recurring problem each year and has not been treated effectively. Pages 594 to 613

Exploring Metacognitive Strategies in Mathematics through Lesson Study: Evidence from Univet Bantara Sukoharjo Indonesia

Djatmiko Hidajata, Siti Maghfirotun Aminb, Yusuf Fuadc, aMathematics Education Univet Bantara Sukoharjo, Indonesia, b,cMathematics Education State University of Surabaya, Indonesia, Email: adjatmikohidajat16070936010@mhs.unesa.ac.id,  bamin3105@yahoo.com,  cyusuffuad@unesa.ac.id

This paper explores how metacognitive strategies are applied in lesson study by students to solve mathematics problems. Lesson study, as a collaborative teaching learning process between students and a team of teachers, was applied to the research design and data was analysed using a qualitative approach. Principally, lesson study was implemented in three steps: plan, do and see. There were 73 students who joined in two classes of a maths course at Vetaran Bangun Nusantara University, Sukoharjo Indonesia and were recruited as participants and 4 maths teachers were involved as the research subjects.  Data was collected using observations and an in-depth interview, resulting in recording of verbatim data that was qualitatively analysed. The results show that planning sessions contributed to the modification and creative improvement of the contents of teaching materials and teaching methods, as a result of discussion among teacher collaborators. The implementation of metacognitive strategies by students, indicates valuable processes in the activation of metacognitive awareness, individual metacognition and metacognitive evaluation.  Metacognitive awareness demonstrates how creativity is encouraged through critical thinking during planning and process. Individual metacognitive strategies arose because of self-confidence, achievement and critical thinking to apply analysis and synthesis strategies. Finally, evaluative metacognitive strategies were promoted to solve problems that students had to overcome individually and in group contexts, during discussion in the classroom. Pages 614 to 633

The Influence of Learning Methods and Physical Skills (the Power of Leg Muscle) on the Learning Outcomes of Kick volleyball Sports

Jufrianisa, James Tangkudungb, Hidayat Humaidc, Firmansyah Dlisd, Moch. Asmawie, Sofyan Haniff, Dindin Abiding, Bujangh, Herli Pardillai, Zulkiflij, a,b,c,d,e,fJakarta State University,  Sport Education Department, Jakarta Timur, Jakarta 13220, Indonesia, g,hUniversitas Islam 45, Department of physical education, health, and rekreation, bekasi, west java 17113, Indonesia, iUniversitas Pahlawan, Department of Physical Education, Bangkinang, Riau 28412, Indonesia, jUniversitas Islam Riau, Department of Physical Education, Bangkinang, Riau 28284, Indonesia,

Email: aJufrianis93@gmail.com">Jufrianis_por17s3@mahasiswa.unj.ac.id,Jufrianis93@gmail.combJamestangkudun@unj.ac.idcHidayathumaid@ymail.comdfirmansyahdlis@unj.ac.idemoch.asmawi@unj.ac.idfahmadsofyanhanif@unj.ac.idgdindinabidin70@gmail.com,   hbujangsalamaek@yahoo.co.idiHerlypardilla@universitaspahlawan.ac.idjzulkifli.darwis@edu.uir.ac.id

The process of providing learning methods improves the learning outcomes of kick volleyball sports. Physical skill is the determinant of the quality and quantity of the learning outcomes. The purpose of the study was to determine the effect of mind mapping and discovery learning methods by involving physical skills (leg power exploitation), to improve the learning outcomes of kick volleyball sports. The study uses an experimental method, with a 2x2 level design with a post-test, a treatment control, and a pre-test, with a sample of 60 students using physical skills test instruments (exploitative power of leg muscles, Vertical Jump). The research results obtained by an ANOVA test show the differences in the learning outcomes taught by two different learning methods, through physical conditions (exploitative power of leg muscles). The test shows Fo (A) = 14.251 with p-value = 0.000 <0.05, or H0 rejected. There are differences in the average learning outcomes between students, who are taught with the two different learning methods, with Fo (B) = 21,167 with p-value = 0.000 <0.05 or H0 rejected. Also, there are differences in the average sports learning outcomes of the students who have high and low physical skills (limb muscle power). Furthermore, Fo (AB) = 18.143 with p-value = 0.000 <0.05 or H0 rejected. The result shows that there is a significant interaction effect between factor A (learning methods) and factor B (physical skills such as the exploitative power of leg muscles) on the learning outcomes. Thus, there is no average difference between the main mapping learning method and the discovery learning method in students who have low physical exploitation power of the leg muscles. The conclusion is that the mind mapping learning method is more effective to use for teaching kick volleyball sports than discovery learning methods for students who have high physical skills. For students with low physical skills, mind mapping learning methods and discovery learning methods do not have different effects on the learning outcomes of kick volleyball sports. Pages 634 to 648

The Role of Lean Thinking in Enhancing Entrepreneurship Orientation of the Academic Organisation: An Experimental Study of the Al-Dewaniyah Technical Institute

Taher Hameed Abbas Bahiaa, Afrah Raheem Idanb, Hinwa Hussein Ahmedc, a,b,cAl-Dewaniyah Technical Institute, Al- Furat Al-Awsat Technical University, Iraq, Email: adw.tah@atu.edu.iqbdw.afrh@atu.edu.iqcdw.hanw@atu.edu.iq

The present study attempts to highlight the role of Lean Thinking and investing in it as a development strategy to Enhance the Entrepreneurship Orientation of the academic organisation as a philosophy based on maximizing the delivered value of the customer to enable the organisation to achieve a competitive position for on the path to success and sustainability. In order to achieve the objectives of the study, a questionnaire of 30 items was devised and administered. The sample included 60 academics from different departments of the organisation. According to the purpose of the study, two main hypotheses and the use of a set of statistical methods were formulated through the statistical software spss vr.24. The research reached a set of relevant conclusions and relevant recommendations. Pages 649 to 669

The Role of Women as Leaders in Improving Educational Quality: Evidence from Indonesia

Kokom Komariaha*, Lies Endarwatib, Tuatul Mahfudc, aDepartment of Food and Fashion Education, Yogyakarta State University, Indonesia, bDepartment of Management, Yogyakarta State University, Indonesia, cHospitality Department, Balikpapan State Polytechnic, Indonesia, Email:  a*kokom@uny.ac.id

Women have potential in leadership in various organisations, and a small proportion of women are involved in management positions. In particular, there are few female leaders in educational institutions or schools. This study aims to identify the strength of women leaders in schools in improving the quality of education. This study uses qualitative research methods. This study involved four schools consisting of one elementary school, one junior high school, one high school, and one vocational high school. The key informants in this study are the principals of the four schools. Data collection uses in-depth interview techniques. The results of the study revealed that there are seven aspects of the strength of women leaders, namely: (1) aspects of school leadership qualifications lies in physical maturity, formal competence, and legality; (2) performance aspects are the ability to carry out tasks in supporting school performance; (3) aspects of character that are not ambitious, honest, patient, exemplary and able to behave decisively; (4) leadership style that tends to be democratic, maternal and collegial; (5) managerial aspects in achieving the vision and mission of the school; (6) mental and spiritual aspects; and (7) aspects family support as an external force in carrying out its activities as a leader. Pages 670 to 680

The Effect of Task Competence, Placement, and Organisational Commitment on Performance:  A Study in Airforce Command and Staff College in Lembang, Bandung

Sri Widodoa, aFaculty of Economics, University of Dirgantara Marshal Suryadarma Jl. Protocol-Halim Perdanakusuma Jakarta Timur, Email: awiedsa82@gmail.com

This study aims to determine the effect of task competence, placement and organisational commitment on the performance of the lecturers of the Airforce command and staff college. This research uses a quantitative approach with a survey method. The total population of 108 lecturers and a sample of 85 peoples was obtained through Slovin, based on the formula, which was taken by stratified random sampling. Data collection using a questionnaire with a Likert scale of 1 to 5. Analysis equipment using path analysis with Excel and SPSS version 22. The results showed that: 1) Task competence has a positive and significant effect on performance; 2) Placement has a positive and significant effect on performance; 3) Organisational commitment has a positive and significant effect on performance; 4) Task competence has a positive and significant effect on organisational commitment; 5) Placement has a positive and significant effect on organisational commitment; 6) Task competence has a positive and significant effect on placement. Pages 681 to 697

The Role of Small Projects in Supporting the Iraqi Economy through the Application of the Principle of the Productive University, Kut Technical Institute Model

Hasan Yahya Baqera, Ahmed Abdulrazaq Abdulrudhab, Falah Thamer Alwanc, a,bMiddle Technical University Kut Technical Institute, cMiddle Technical University Suwaira Technical Institute,

This research aims to apply the principle of the productive university by identifying the productive projects established at the Kut Technical Institute for the production of mushrooms, honey, fish meat, agricultural crops and re-operation of poultry fields for the production of chicken meat, which will enhance food security by relying on local production. The problem of research is not to exploit the natural, physical and human resources available in Iraqi universities to establish projects producing local production and to benefit from academic expertise in the field of local production. The hypothesis of the research stated that the application of the principle of productive university and the establishment and establishment of the productive projects is the right step towards increasing domestic production and the possibility of financing them from the savings of surplus individuals. This study reviewed the agricultural production projects in the Kut Technical Institute and the five projects that were found were analysed for the quantities produced for these five projects for the pilot operation of the first season, as well as the extraction of the percentage of profit for each project separately. The researcher concluded that the implementation of the University's principle of producing productive projects has an effective role in enhancing local production by providing the Institute's employees in particular and consumers in general with animal and plant agricultural products which thus enhances their food security. The researcher recommends the need to prepare a clear economic strategy to activate the application of the principle of the productive university and to exploit the resources and possibilities available in all Iraqi universities and to put their products on the market as ideal and competitive products for imported goods.  Pges 698 to 710

Incompatibility and Decentralisation Theory: A Review on Indonesian Regional Government Practice

Zainudin Amalia*, Ermaya Suradinatab, Khasan Effendyc, Sampara Lukmand, a,b,c,dGovernment Sciences Program, Institut Pemerintahan Dalam Negeri (IPDN), Email: a*amali@ipdn.ac.id

The institutionalisation of regional autonomy in South Sulawesi faces incompatibility in two dimensions; territorial needs and government authority. This causes confusion in state administration in the frame of central and regional government relations. By using a qualitative method, this study analyses the issue of incompatibility between decentralisation theory and the practice of regional government authority in South Sulawesi. To represent the characteristics of city and district administration, Makassar City and Gowa District Government were chosen as samples. Data collection was carried out by in-depth interviews and field observations during August-November 2018. 15 samples were chosen to represent decentralised authority, such as education and public services, government community leaders, traditional leaders, and government figures. This study found that the implementation of decentralisation theory in Indonesia was born from various ruling regime perspectives. This paper also found that first, the transition to regional autonomy from a district/city to a province has led to incompatibility theory of decentralisation in managing regional government affairs. Second, the lack of synchronisation of various laws and regulations in government administration produce un-optimal public services in the education sector. Furthermore, studies are needed to synchronise the state and the government systems which are used in the transfer of authority in central and regional governance systems.  Pages 711 to 730

The Effect of Dietary Fats on Goat Digestion

Niel L. Ningala, aUniversity of the Philippines, Los Baños, College of Agriculture and Food Science, Los Baños, Laguna, Philippines, Email: anielningal.qualipeak@gmail.com

This study concerns the effect of dietary fats on goat digestion. It was conducted at the Metabolism Laboratory of the Institute of Animal and Dairy Sciences Cluster (ADSC) at the University of the Philippines, Los Baños, Laguna. Three goats weighting 27.33±1.53 kg were housed in individual elevated metabolism stalls with customised faecal collection tools. Treatments were replicated three times over following a Complete Randomised Design (CRD) to evaluate the effect of dietary fats’ supplementation on DM, CP, NDF and ADF digestion. Animals were randomly selected for different dietary treatments in different cycles. For each cycle, animals were provided with concentrate in the morning and ad libitum feeding of Napier grass thereafter. Clean drinking water was made available all the time in the respective animal watering troughs. The goats were supplemented with two types of dietary fats (VCO and lard) at 3 and 5%. Data showed that animals supplemented with 3% lard received the uppermost digestion across parameters, while the control received the lowest digestion performance for CP, NDF and ADF despite high DM intake. Analysis of variance showed no significant difference (P>0.05) among treatment means for DM, CP, NDF and ADF digestion. It is concluded that the influence of dietary fats such as VCO and lard showed insignificant differences in treatment means as supplements for goat rumen digestion. This is so even though a trend was observed: giving VCO and lard increases the percentage of CP, ADF and NDF digestion. In this study, virgin coconut oil and lard can be efficiently used as a good source of energy for goats fed with Napier grass without affecting growth performance. This indicates a good approach in exploiting the use of local fat resources for goat production. Supplementing dietary fats in goat concentrate showed decreases in protozoa populations that ingest rumen bacteria. This resulted in increased digestion in the supplemented groups. Satiety’s effect on the treated group resulted in lower dry matter intake and dry matter digestion but increases in ruminating time due to negative effects on rumen digestion that tend to increase CP, NDF and ADF digestion. 731 to 740

Optimal Portfolio: What or When? Various approaches to “optimal”

Budi Purwantoa, Nanda Karunia Amanahb, Prima Respatic, Edryoko Dwi Hardonod, aFinance and Accounting Division, Department of Management, Faculty of Economics and Management, IPB University (Bogor Agricultural University), b,c,dGraduate Studies in Management Science, IPB Universiity (Bogor Agricultural University),

Various approaches can be applied to obtain optimal portfolio, therefore it can produce different "optimal results". The question arises, is the optimal portfolio actually an equilibrium that can be used as a long-term benchmark, or is it only a short-term condition that  never has permanent equilibrium? This paper aims to study several approaches to obtain an optimal portfolio by considering several determinants. The study aims to: 1) form an optimal portfolio based on Markowitz's modern portfolio theory (MPT) as a benchmark; 2) develop alternative optimal portfolios based on sectoral, regional and temporal approaches; 3) form an optimal portfolio with moral and information boundary; 4) identify the effects of rebalancing and contrarian strategy to obtain optimal portfolio; and 5) evaluating the concept that makes the most sense to obtain optimal portfolio. Analysis was carried out using several models including the Markowitz model, single index model with the various approach based on sectoral, temporal, and behavioural model. The data used comes from the Indonesia Stock Exchange for the period 2011-2019. The review results show that various approaches and strategies resulting different optimal stock combinations. Sectoral approach produces an optimal combination of higher rates of return and risk. Conversely, portfolios with an Islamic moral bounding can produce portfolios with a combination of lower rates of risk and hand in hand with a lower return. On the other hand, various approaches do not significantly produce Sharpe’s ratio difference. However, this study has still not been able to ascertain whether the differences in portfolio resulted from various approaches indicate that the optimal portfolio always moves dynamically without long-term balance or not. 741 to 759

Redesigning a Parliamentary Election System for Strengthening the Presidential System in Indonesia

Mohammad Syaiful Arisa*, Radian Salmanb, Rosa Ristawatic, a,b,cFaculty of Law, Universitas Airlangga, Indonesia, Email: a*syaiful@fh.unair.ac.id

Election is one of the constitutional mandates expressly presented in Article 22E Paragraph (1) of the 1945 Constitution of the State of the Republic of Indonesia. However, the Constitution does not provide further guidance on the mechanism of the election. Therefore, it is necessary to search philosophically for what exactly the election system is in Indonesia. An alternative system is needed to support improving the democratic movement in Indonesia. The system must be able to create a minimum majority party in parliament to support presidential policies and also improve the accountability of the members of parliament and accommodate heterogeneous groups. Pages 760 to 772

Assessment of Supply Chain Finance Adoption among Malaysian Manufacturing Firms

Mohamad Aznillah Ahmada, Jaafar Pyemanb, Norli Alic, Norsariah Abdul Rahmand, a,bArshad Ayub Graduate Business School, UiTM Shah Alam, bFaculty of Business and Management, UiTM Shah Alam, cFaculty of Accountancy, UiTM Puncak Alam, Email: aaznill1973@gmail.combjaaf@uitm.edu.mycnorli.ali@uitm.edu.mydreeya.nor77@gmail.com

Malaysian’s manufacturing firms always face difficulty in getting financial assistance from financial institutions. Despite the many financing products available, supply chain finance (SCF) adoption is very lacking. Since SCF is relatively unfamiliar compared to conventional or Islamic financing, the adoption rate is very low. The purpose of this paper is to investigate the determinants of SCF Adoption Intention in the context of Malaysian manufacturing industries. Using the theory of planned behaviour (TPB) and the technology acceptance model (TAM), it is aimed to explain the effect of Knowledge and Awareness, Cost Benefit, business support and Reputation as well as Perceived Ease Of Use (PEOU) and Perceived Usefulness (PU), on adoption Attitude and intention towards SCF.  The study used a quantitative approach via 1,000 questionnaires distributed to Malaysian’s manufacturing firms, and only 411 were returned.  Structural equation modelling using partial least squares approach was then utilised to assess the relationships of all variables.  Data has been tested using a measurement model while structural model assessment was performed to test the hypotheses. The findings show that Knowledge and Awareness, Cost Benefit, Reputation, PEOU and PU have positive effect on adoption Attitude of Malaysians manufacturing firms towards SCF. Attitude, Subjective Norm and Perceived Behavioural Control have a positive effect on Adoption Intention, while Attitude only mediates Knowledge and Awareness, Cost Benefit, Reputation and Adoption Intention. The mediation effect of Attitude implies the importance of recommendations and favourable word-of-mouth from the significant ones, such as family members and peers, to make manufacturers willing to try and adopt it. The study contributes to the body of knowledge by having an extensive use of TPB with TAM in the context of a manufacturing firm in explaining the SCF Adoption Intention. Given the need to explore new financing products, understanding SCF would contribute to the manufacturing industries and to the Malaysian economy. Pages 773 to 795

The Role of Strategic Sense in Reducing Organisational Decline - A Case Study in a Najaf Cement Factory

Hashim Fawzi Alabadi a*, Majid Jabbar Ghazzayb , and Natalya Ahmed Alkaseerc   a,c Department of Business administration, Faculty of Administration and Economics, University of Kufa, Najaf, Iraq, b Al.furat Al.Awsat Technical University, Kufa. Iraq. Email: a*hashimf.alabadi@gmail.com

The present study examines the strategic sense and its reflection in reducing the occurrence of organisational decline, for a sample of workers in Najaf Cement Factory, which amounted to 102 workers. The study is based on the basic assumptions that the strategic sense prevents the decline of an organiation, and that this decline will occur in the absence of a healthy environment by the management of the laboratory on the dimensions of strategic sense. The scientific significance of the study stems from the fact that the results will help to understand organisational trends and behaviors by looking at the dimensions of strategic sense and linking them to the dimensions of organisational decline and reduction. The study used the questionnaire as the main data collection tool. A number of statistical methods were used to validate the study hypotheses such as arithmetic mean, standard deviation, simple correlation coefficient and regression analysis. The results of the study are identical to most of its hypotheses. Achieving success in the work of the researched laboratory requires that the dimensions of strategic sense be discovered and reflected on, in the treatment of indicators of organisational decline, in order to ensure the provision of industrial services acceptable to the beneficiary. Pages 796 to 818
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