The Crime of Disclosing Banking Professional Secrets in Iraqi and Comparative Law

Awlia Jabber Sahib Al Hilaia, aCollege of Medicine, University of Al-Qadisiyah, Iraq, Email: aawlia_sahib@qu.edu.iq

The crime of disclosure of banking professional secrets is considered an economic crime because it harms clients on the one hand, and because it affects banks' reputation and confidence in them on the other hand, which in turn affects foreign investment and the country's economy negatively. The obligation to maintain banking professional secrets is an ethical, religious, and legal obligation at the same time, as most countries have criminalised the disclosure of banking professional secrets either in commercial and financial laws or in laws relating to banking secrecy. Iraq is not among the countries that have a special law, but it has criminalised the disclosure of banking professional secrets in a law on Banks, the Central Bank Law and the Temporary Stock Market Law. The crime of divulging banking professional secrets is the general pillars which are the physical pillar represented by criminal behaviour in the form of positive behaviour (disclosure) or by negative behaviour (the offender’s failure to commit to performing his legal duty which is to keep the secret or not enabling others to see it), and a criminal result (harm to the customer). The unphysical pillar is the deliberate or wrongful disclosure of banking professional secrets, and the special pillars are the pillar of the crime subject (banking professional secret), and the adjective of the perpetrator (trust in the banking professional secret), and specific to the penalties imposed on the perpetrators of this crime. However, these penalties are not commensurate with the seriousness of the crime and its importance of the professional secret to the banker. Pages 1 to 15




Indonesian Omnibus Law in Taxation

Lucky Kartantoa*, Prasetijo Rijadib, Sri Priyatic, aLecturer at Accounting Programs, at Faculty of Economics And Business, Widya Kartika University, Surabaya, East Java, Indonesia, bLecturer at Undergraduate and Master Programs, at Faculty of Law, Bhayangkara University, Surabaya, East Java, Indonesia, cLecturer at Undergraduate Programs, at Faculty of Law, Bhayangkara University, Surabaya, East Java, Indonesia, Email: a*kkplucky@gmail.com,  bkaplucky@gmail.com,  cvinluck2002@yahoo.com

The purpose of the State, that is the basis for the Government of Indonesia, is to protect all Indonesians and promote the general welfare, educate the life of the nation, and participate in the order of the world based on independence, eternal peace, and social justice. Reviewed from an economic perspective, Indonesia is a country that lives alongside other countries, and the economy in Indonesia has always been influenced by the global economic situation.  The national and global economic environment continues to undergo dynamic changes, among others, due to fluctuations in commodity prices, as well as the trade policies and rising interest rates of other countries. Indonesia faces the same problem as other countries. However, some countries, such as France, Italy, Austria, Spain, India, the United Kingdom, and Australia, have taken the first steps by applying taxes on electronic transactions with different mechanisms. This was achieved unilaterally, without waiting for an internationally agreed consensus at the end of 2020, through the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS), which is also known as the Inclusive Framework. The study is classified as a normative, descriptive juridical legal research. This study explores the problems that arise in the implementation of general provisions and procedures of taxation, income tax, value added tax, customs, excise, local taxes, and regional retribution, as well as local governments, according to the prevailing arrangements. In order to increase the economic growth, the required source of adequate investment funding is sourced from tax receipts and private sector participation. Nevertheless, Indonesia's economy is assessed as vulnerable because it is supported only by certain mainstay sectors. In addition, domestic conditions alone have not attracted enough interest to invest and a provision remains that inhibits investment. The omnibus law in taxation, in Indonesia, and from the perspective of philosophical, juridical, and sociological foundations, provides some advantage and benefit. Pages 16 to 32




Managerial Ownership and Dividend Policy of Non-Financial Companies Listed on Indonesian Stock Exchange

Imas Purnamasaria, Dismanb, Nugraha, Nc, Ikaputera Waspadad, Amir Machmude, a,b,c,d,eStudy program Doctor of Management Science, Post Graduate School, Universitas Pendidikan Indonesia, Indonesia, Email: aimaspurnamasari@upi.edu,  bdisman@upi.edu,  cnugraha@upi.edu,  dIkaputerawaspada@upi.edu,  eamir@upi.edu

This study aims at examining the influence of managerial ownership on the dividend policy of non-financial companies listed on the Indonesian Stock Exchange during the period of 2002–2018. Employing a descriptive and verificative method, this study uses purposive sampling of 128 companies for a 17-year period, with 2,025 units of observational data. The statistical analysis of multiple data panel regression shows that managerial ownership is negatively related and is significant to dividend policy. Similarly, firm size and profitability are positively related and are significant to dividend policy. On the other hand, leverage shows a negative and significant relation to dividend policy. The implication of this finding theoretically accepts the agency theory, which states that dividends can be used to minimise agency cost. Pages 33 to 43




Predicting Internal and External Whistleblowing Intentions: A Comparative Study between Malaysian and Indonesian Police Forces

Maheran Zakariaa, Ida Rosnidahb, Eka Nurmala Saric, Noreen Azella Nawid, aUniversiti Teknologi MARA Kelantan, Malaysia, bUniversitas Swadaya Gunung Jati, Cirebon, Indonesia, cUniversity of Muhammadiyah Sumatera Utara, dUniversiti Teknologi MARA Kelantan, Malaysia, Email: amaher835@uitm.edu.my,  cekanurmala@umsu.ac.id,  dnoreen437@uitm.edu.my

The role of whistleblowing, as one of the effective internal control mechanisms to deter corruption, has been acknowledged around the globe. Instigated by its role and emulating the theory of reasoned action, the objectives of this study are to predict the determinant causes of internal and external whistleblowing intentions in relation to attitude and social norms. The data was gathered from 262 Malaysian, and 353 Indonesian police forces and was analysed using the partial least square approach (PLS), version three, of structural equation modelling (SEM). The findings indicated that the internal whistleblowing intention of Malaysian police force personnel was not related to attitude but was related to social norms. Additionally, the findings indicated that both attitude and social norms were factors of external whistleblowing intention of Malaysian police force personnel. The findings of Indonesian police force personnel, on the other hand, indicated that both attitude and social norms were the determinant causes of internal and external whistleblowing intentions. Despite the differences in findings, the discoveries are expected to provide competent insights for policy makers, authorities, academic fraternities, and the like, that a positive attitude and support from social groups would intrigue one to ‘whistleblow’ to the appropriate channels. Nurturing a whistleblowing culture through openness and transparency could promote corruption-free police forces and eventually elevate the nations’ reputation at an international level. Pages 44 to 66




A Needs Analysis of Principals’ Attitudes towards Inclusive Education at the Secondary School Level

Tariq Mahmood Khana, Yahya Donb, aAssociate Professor, Institute of Education & Research, University of the Punjab, Lahore, Pakistan, bAwing Had Salleh Graduate School of Arts and Sciences, University Utara Malaysia, Email: atariqmahmood.ier@pu.edu.pk,  bd.yahya@uum.edu.my

Although there is widespread support for inclusion at a philosophical level, there are some concerns that the policy of inclusion is difficult to implement. Inclusion requires the positive attitude of leaders to accept the responsibility for building schools, in which all children can learn and feel they belong. The present study was a survey in nature. It was performed while applying a survey method consisting of two tools for the comparison of principles’ attitude for education as the independent variable, while another tool was used for measuring the principles’ attitude for inclusive education as the dependent variable. There were a total 197 public secondary schools in Lahore, out of which 92 schools for boys, and 105 schools for girls were included in the sample. The factor loading for all the factors of the attitude scales were in the acceptable range (0.56–0.90). The reliability of the factors of the tools were in the acceptable range (0.63–0.9). The total reliability of tools was in the acceptable range (0.84–0.094). There was a significant difference between the attitude of principals towards education and inclusive education through the paired sample t-test. Overall, the attitudes of the principals on all the factors they were asked to opine on were very low for inclusive education when compared to regular education. However, through proper training and guidelines, they must be able to utilise their professional services in the relevant institutions, particularly in the inclusive education setting. Pages 67 to 79




The Impact of Consumer Perceived Value on Purchase Behaviour in a Developing Country: The Case of Green Products

Muhammad Razaa*, Vladimir V. Kolmakovb, Atif Azizc, Ali Saleh Alshebamid, aEmaan Institute of Management & Sciences, bDepartment of Financial Management, Plekhanov Russian University of Economics, Moscow, Russia, cKarachi Institute of Economic & Technology, dDepartment of Administrative and Financial Programs King Faisal University (KFU), Email: a*Sirraza81@gmail.com

The study aimed to investigate the influence of five core dimensions of consumer perceived values, including emotional, conditional, social, functional, and epistemic values upon the consumers’ purchase behaviour towards green products in Pakistan. A total of 382 sample responses from Karachi, Pakistan were collected using the convenience sampling technique, and SEM technique for data analysis. The results showed that among the five perceived values, only epistemic value was not found as a significant contributor to the purchase behaviour of green products in Pakistan. The study concluded that companies should consider consumer perceived values to ensure their profitability and competitive advantage. Pages 80 to 99




The Implementation of Charity in Islam, Tax, CSR, and Business Usefulness by Small, Medium and Micro Enterprises: A Qualitative Approach

Suwarno Suwarnoa*, Rinawati Rinawatib, Rahmawati Rahmawatic, Widagdo Ari Kuncarad, Probohudono Agung Nure, aDoctoral Program in Economic Sciences, Universitas Sebelas Maret/STIE Purna Graha, Pekanbaru, Indonesia, bSTIE Purna Graha, Pekanbaru, Indonesia, c,d,eUniversitas Sebelas Maret, Department of Accounting, Surakarta, Indonesia, Email: a*suwarnoiai14@gmail.com

This research aims to determine how the implementation of charity in Islam, corporate social responsibility (CSR), and business usefulness is conducted by small, medium and micro enterprises (SMME). The research was completed using qualitative methods and was conducted on 265 SMMEs, as the samples. The findings showed that charity in Islam and business usefulness has been performed by SMMEs properly, and it has a positive role. Meanwhile, tax and CSR still have limited implementation levels. Furthermore, the usefulness remained at the same level, and the usefulness had not been considered for the good of the surrounding environment. Pages 100 to 116




The Effect of Entrepreneurship Education and the Subjective Norm towards Entrepreneurial Intention Mediated by Entrepreneurial Attitude: A Study in Higher Education

Dwi Hasmidyania*, Budi Eko Soetjiptob, Wahjoedic, Hari Wahyonod, aUniversitas Sriwijaya, South Sumatra, Indonesia, b,c,dUniversitas Negeri Malang, East Java, Indonesia, Email: adwi_hasmidyani@fkip.unsri.ac.id,  bbudi.eko.fe@um.ac.id,  cwahjoedi.fe@um.ac.id,  dhari.wahyono.fe@um.ac.id

In recent years, the entrepreneurship phenomenon has overtaken the old point of view that after graduating from college, the next step is to become a civil servant. Today, the young generation are interested in building their own businesses. This study aims to determine the effect of entrepreneurship education and subjective norms towards college students’ intention to become an entrepreneur, and as mediated by an entrepreneurial attitude. The population in this research was all students of the Student Entrepreneur Program (SEP) at the Universitas Sriwijaya, totalling 432 students. The samples were comprised of 208 students, who were selected by using a simple random sampling technique. The approach of this research was a deductive approach with a quantitative explanatory method, and the data analysis used structural equation modelling (SEM). The research results showed that the subjective norms, and an entrepreneurial attitude have a significant impact upon entrepreneurial intention, but entrepreneurship education was not significant. An entrepreneurial attitude became the intervening variable for the correlation between entrepreneurship education, and entrepreneurial intention, with a full mediation. The entrepreneurial attitude also became the intervening variable for the correlation between the subjective norms, and the entrepreneurial intention, with a partial mediation. Pages 117 to 134




Human Trafficking in Vietnam: The Issues and Responses of the Vietnamese Government

Dung Van Nguyena, Cuong Huu Nguyenb*, Toan Quang Lec, Thanh Danh Dod, aCriminal Psychology Department, People’s Security Academy, Hanoi, Vietnam, bEducation Research Group, Faculty of Social Sciences and Humanities, Ton Duc Thang University, Ho Chi Minh City, Vietnam, cCriminal Investigation Department, People's Police Academy, Hanoi, Vietnam, dCriminal Psychology Department, People's Security Academy, Hanoi, Vietnam, Email: b*nguyenhuucuong@tdtu.edu.vn

Transnational crimes pose great challenges for many nations around the world due to their complex characteristics. Vietnam is located in Southeast Asia, where there is a high rate of transnational crimes, such as drug trafficking, terrorism, and human trafficking. The trafficking of persons in Vietnam is considered a social phenomenon because there is a significant number of trafficked victims, and consequences. Hence, the issue should be prevented and handled to protect the Vietnamese people. This research focusses on two main objectives, including investigating the issues of human trafficking in Vietnam, and proposing potential solutions in countering human trafficking crimes. This paper is divided into two main parts. Firstly, the project examines the issues of human trafficking in Vietnam, including exploring the background, its reasons, the tricks of the offenders, and the consequences. Secondly, the research analyses the responses of the Vietnamese Government in fighting such crimes. Pages 135 to 152




The Role of Rewards in Enhancing Employees’ Creativity: A Literature Review

Maryam Hashema, David Gallearb, Esra Aldhaenc, aPhD Candidate, Brunel Business School, Brunel University, UK, bBrunel Business School, Brunel University, UK, cAhlia University, Bahrain, Email: aMaryam.hashem@brunel.ac.uk,  bDavid.Gallear@burnel.ac.uk,  cEsaldhaen@ahlia.edu.bh

In today’s challenging global business environment, employees’ creativity has become a major ingredient for organisations’ success. Consequently, organisations from various industries dedicate considerable efforts and budgets to introduce reward systems, which aim to enhance employees’ creativity. Nevertheless, the literature shows inconsistent views concerning the relationship between rewards and employees’ creativity. Some scholars argue that rewards lead to employees’ creativity, while others argue that rewards do not lead to employees’ creativity. This paper aims to provide a comprehensive literature review by shedding light on the dominant theories in the literature of creativity, and motivation addressing the reward-creativity relationship. It then presents the gap found in the existing literature, as well as future research avenues. Pages 153 to 163




Financial Risk Assessment in the Insurance Sector and Its Role in Developing International Economic and Financial Relations between Turkey and Russia: A Comparative Study

Aqeel Jebur Alia, aPh.D. Student at Finance and Credit Department, Lobachevsky University, Russia, University of Baghdad, Iraq, Email: akeel_msc_74@yahoo.com

In these days, the greatest need to build constructive relationships between nations is assessed by international and territorial interdependence. Also, the concern is what took place with Russia and Turkey. The two states face identical binary challenges, to a great extent, and the common tasks of the two states on the global stage are caused not only by geography (these are the only countries now in the European and Asian continents at the same time), but the resemblance between the problems of multiple civilised and cultural development of the two states are also affected. This has aided in forming both multi-ethnic and multi-religious societies. Global and regional interdependence among states, which was more rapid and complex in the area of competition, brings about a lot of benefits. This reflects the hard work of structure strategic economic and investment relations that achieve economic integration between two (or more) countries, enhance their economic standing and benefit from economic development experiences in order to strengthen the links of trade and economic relations and common interests. Similar elements come together between the only two countries on the European continent and Asia at the same time. Besides, these two countries have got problems of cultural and cultural development in common. Hence, Russia and Turkey have to develop good relations to get whatever they can in order to adopt international economic partnerships to strengthen the status of the two countries in conformity with international standards and conventions. Pages 164 to 175




Impact of Audit Quality in Reducing External Audit Profession Risks

Jalil Ibrahim Saliha, Hakeem Hammood Flayyihb, aSouthern Technical University / Technical College of Administration, Basra, Iraq. Hakeem Hammood Flayyih, bLecturer at Department of financial and Banking Sciences, College of Administration and Economics, University of Baghdad, Iraq, Email: aJaleel_kanan@yahoo.com,  bhakeem.hmood@coadec.uobaghdad.edu.iq

The study aims to measure the impact of the quality of auditing in reducing the risks of the external audit profession in the Iraqi environment, considering the risks faced by auditors, represented by the rise in cases of administrative and financial corruption and the absence of laws that govern the work of the audit profession. Moreover, there is a flexibility of the laws that allow the issuance of instructions restricting the origin of these laws, allowing the possibility of exploiting the legal gaps to achieve personal interests, whether at the level of the government or the private sector. The accounting profession derives its strength by reporting financial disclosures that are highly appropriate and honest in the representation of representations in order to provide users with high quality information, which is highly dependent on many economic decisions; also the auditing profession faces risks, and shows technical opinion in financial statements, which may expose many auditors to multiple risks, so the audit must be carried out with high quality. Our research provided a knowledge framework for the concept of the quality of auditing and the risks of external auditing based on the descriptive analytical approach, by preparing a questionnaire prepared for this matter. A random sample was selected, including a group of specialists in accounting and auditing aspects and university professors and auditors with higher degrees in this field, and the conclusion that was reached is that the quality of the audit has had an impact on reducing the risk of the external audit profession. Pages 176 to 197




Trinity of Competitive Discrimination (Cost, Quality, and Time) in Light of the Cost, Based on Attributes in the Building and Construction Sector

Siham Abd Ali Obaid Al- Quraishia, Thair Sabri Mahmoud Al- Ghabbanb, a,bFinancial studies, post- Graduate institute for accounting & financial studies, University Bagdad,

The research problem was to identify the possibility of benefiting from the use of cost technology based on attributes to achieve a competitive advantage. Because the business environment is witnessing major transformations in all fields, it has led to inviting the units to have a comprehensive view about the various requirements and desires of the customers that lead to increased competition. To solve this problem, the research was based on the following hypothesis: The use of cost technology based on attributes, will fulfill the diverse requirements and desires of customers, which leads to achieving a competitive advantage for the units. The research reached a set of conclusions and recommendations, perhaps the most important of which is that of applying cost technology based on attributes, will contribute to achieving a competitive advantage represented by its dimensions (cost, quality and time), Depending on the research results, the researcher recommends an invitation to apply the cost technology based on attributes. Because it brings many benefits, including lower cost of the product and improved response to changes in customer needs and desires. By producing high-quality products at reasonable prices and in record time, and the use of modern building techniques instead of the traditional construction used by the units, this will reduce the cost of raw materials and labour. Pages 198 to 225




The Relationship between Bank Deposits and Profitability for Commercial Banks

Ameerh Hatif Haddaweea, Hakeem Hammood Flayyihb, aLecturer at Department of Administrative Management, Technical College of Management Kufa, University of Al-Furat Al-Awsat Technil, Iraq, bLecturer at Department of financial and Banking Sciences, College of Administration and Economics, University of Baghdad, Iraq, Email: aamja.htf@gmail.com,    bhakeem.hmood@coadec.uobaghdad.edu.iq

The aim of this study is to measure the relation between bank deposits and profitability generated in all kind of commercial banks and to determine the types of deposits that have greater effect on the bank’s profitability. The Commercial Bank of Jordan was selected as the study sample for a period of five years between 2012 and 2016. The study revealed that there is a significant relation between deposits and the indicators of profitability. The saving deposit is the biggest contribution to profitability; followed by time deposits, and finally the current deposits which have the lowest contribution. Therefore, the same approach of the Jordanian commercial bank is to draw special strategic action and diversify the credit and attract investment deposits. Pages 226 to 234




Activating the Role of External Oversight Bodies in Achieving the Requirements of Sustainable Development

Nedhal Aziz Mahdia, Alaa Shamsallah Noorullahb, Fatima Salih Mahdic, a,b,cAccounting Department, College of administration and economics, Mustansiriyah University, Iraq, Email: aNedhal_mahde@uomustansiriyah,  bdr_alaa_sh@uomustansiriyah.edu.iq,  cfatemaalgrban@uomustansiriyah.edu.iq

Recently, the issue of anti-corruption has received a great deal of support, and has become a formal place in international and Arab discourse; various organisations are collaborating to discuss anti-corruption in various countries of the world, so the issue of anti-corruption has become a global phenomenon in a lot of countries. In addition to developing the tasks and responsibilities of accountants and internal and external auditors to exert professional attention to prevent, detect and correct corruption operations and to achieve sustainable economic development, this requires the development of the performance of regulatory bodies in a modern business environment, which is characterised by increased risks that are facing these institutions. Nowadays, measurement models have emerged, such as the Balanced Scorecard (BSC) model, which has received attention from all parties interested in the economic value of the facility, because it is not just a tool but an integrated management system for financial planning. Pages 235 to 252




The Role of Accounting Information in Evaluating Infrastructure Projects Applied by the B.O.T System

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

Governments are striving to satisfy the needs and to please the different desires of their societies. However, these governments, especially those of developing countries, including Iraq, face a scarcity of sources of funding and lack of enough liquidity that make them unable to complete the infrastructure projects (also called essential structures), expansion or the establishment of projects in the first place. This exposes the economies of these countries to future risks that are specific to their economic development. In order to achieve this, governments have given many benefits, incentives and tax exemptions to attract and encourage private sources of financing (the private sector) to play this key role in advancing the economic and social development of these countries. Since infrastructure projects require a lot of money to spend that their investments are lasting over long periods of time, this means that the greatest burden will be on the investor (private sector) who will build these projects where she\he must carry out a series of studies to determine the validity of this investment project, to make sure that the project will be able to cover all financial expenses. Therefore, any failure or error in the various feasibility studies phases will affect the B.O.T project evaluation phase and may lead to misleading results. The integrity of the foundations and assumptions on which the evaluation phase will be prepared, as well as the validity of accounting information and the integrity of the estimated cash flows of the project, will lead to a sound investment decision made by the private sector. Pages 253 to 272




Compatibility between Microclimate Parameters in the Characterisation and Monitoring of Forest Ecosystem Conditions and Environmental Interactions

Christophil S. Medellua, aDepartment of Physics, Faculty of Science and Mathematic, Manado State University. Indonesia, Email: achrismedellu@yahoo.co.id

The area of the daily dynamics of the microclimate gradient were formulated by the author in 2012, and have been applied in various studies of mangrove and terrestrial forest ecosystems. This parameter represents the thermal diffusion between the forest ecosystem and the adjacent environment, for one day or one irradiation period. The stages of determining this parameter include other parameters, namely: the maximum edge-interior difference, the maximum edge gradient and the depth of edge effect, which have been used by experts before. This article describes the compatibility between the parameter, the area of the daily dynamic gradient, with three other parameters in the characterisation and monitoring of ecosystem conditions and ecosystem environment interactions. The results of the research on several transects that vary in ecosystem and environmental conditions, are that all four parameters always show high correspondence. The four parameters can be used in an integrated manner in monitoring changes of forest ecosystems. The area of the daily dynamics gradient parameter can be used to map or group transects in mangrove forests, based on the quantity of parameters day and night. The advantage of the area of the daily dynamic gradient parameter is that more stable than the other three parameters. The area of the daily dynamics gradient can also reveal the differences of thermal interactions between mangrove forests with the environment, and between forests on land with the environment. Pages 273 to 289




A Semantic and Pragmatic Study of the Oxymoron in Selected Poems

Mohammed E. Alwana, aChemical Engineering Department, College of Engineering, Diyala University, Iraq, Email: aEssa9781@gmail.com

In the fields of literature and traditional rhetoric, the oxymoron has attracted researchers' attention. The oxymoron is one of the figures of speech that is used in the literary discourse and any other texts for a specific purpose. This linguistic phenomenon refers to a combination of contradictory words intentionally used for creating an ironic or humourous effect. This study aims at exploring such expressions from two perspectives: semantics and pragmatics. It also aims at showing how such rhetorical phrases are depicted in the language of poetry. In addition, it is hypothesised that the poets tend to employ oxymoronic phrases to a wide extent in their own writings. This study is limited to deal with some selected English poems of different poets like Alfred Lord Tennyson and Wilfred Owen. Finally, it is worth mentioning that the procedure followed in this study is as follows: firstly, giving an account about semantics and pragmatics; secondly, defining and explaining the term oxymoron and its types; and finally, identifying the oxymoron structures in some selected English poems. Pages 290 to 300




Pipelined Parallel Processing Implementation based on Distributed Memory Systems

Adnan Mohsin Abdulazeeza, Lana Latif Nahmatwllab, Diyar Qader Zeebareec, aPresidency of Duhok Polytechnic University, Duhok, Kurdistan Region, Iraq, bComputer Science Department University of Salahaddin, Erbil-Kurdistan Iraq, cResearch Center of Duhok Polytechnic University, Duhok, Kurdistan Region, Iraq, Email:  aadnan.mohsin@dpu.edu.krd,  cdqszeebaree@dpu.edu.krd

Complex problems take a long time to solve, with low efficiency and performance. So, to overcome these barriers and problems, studies have headed towards a way to divide the problem into independent parts, to solve and remedy each of the parts separately in a way that each component can implement part of it, with simultaneous problems with others. Parallel processors are computer systems made up of several processing units connected over some interconnection networks and the programs needed to perform the processing. Parallel processing and pipelining approaches are duals of each other and if there is pipelining of a calculation, it can further be executed in parallel. Both exploit concurrency accessibility in the computation using various methods. In this paper, we implemented pipelined parallel processing on distributed memory by taking advantage of both parallel processing and the pipeline approach. We proposed a parallel application design using client/servers’ principles and divided the workload among multiple hosts at the servers’ side. This paper is based on merging and sorting case studies and all the algorithms related to this case study are implemented by using Borland C++ Builder language. Experimental results showed much-improved performance and throughput. Pages 301 to 312




The Preventive Role of Digital Visual Surveillance of a Crime

Adel Kazem Sauda, Khalid Khudair Dahhamb, Muhammad Abdul Mohsenc, Ibrahim Hamid Mohsend, a,bcollege of law, University of Kerbala, Iraq, cFurat technical university, Al nagaf, dInspector General, ministry of health, Email: aAdel.kadhem.@uokerbala.edu.iq,  bk.almamoury@gmail.com,  cInj.dr.moh@atu.edu.iq,  dd_ibraheem1975@yahoo.com

Visual surveillance, with digital cameras of all kinds and the places in which they are installed whether in the streets, public administrations or homes and private places, play a role in preventing crimes and limiting their commission because of its psychological deterrent presence that prevents everyone who is tempted to commit crime, violate laws or prejudice the  prohibitions. Remarkably, it has spread in recent years in Iraq digital surveillance cameras, both in public and private places. These cameras play two important roles, the first of which is the preventive role of crime by detecting crimes, which helps in achieving a good level to deter people who want to commit the crime, because they fear that they will be punished if they commit their crimes. The second is the role of restraining by preparing visual evidence that has an important role in proving the crime. The Iraqi legislator has not yet taken the initiative to find legal texts dealing with this issue, which requires setting controls and restrictions for the installation of digital cameras, whether in public or private places, and the use of the results of these cameras in criminal evidence requires the legislator to clearly indicate this in the Criminal Procedure Law Iraqi. Based on the foregoing, this study tries to search for a legal approach between the comparative legislations and what the Iraqi legislator can benefit from when amending the penal texts in a manner that avoids the many legislative flaws in the law. Pages 313 to 330




Measuring Spatial Change of Agricultural Land Uses in the Taza District, Kirkuk Governorate

Murad Ismail Ahmeda, aDepartment of Geography, College of Education, Kirkuk University, Kirkuk, Iraq, Email: aMuradgeo10@gmail.com

This study is on the measurement of spatial change of agricultural land uses in Taza District. It focuses on showing the importance of the spatial element in guiding all the phenomena that shape their behaviours through spatial variation in all its components. Then, it highlights spatial patterns by identifying the location and spatial distribution of the phenomenon. Therefore, it can be said that the multidimensional distribution is the reoccurrence of and variation in a particular phenomenon in a particular place. So, it is necessary to explain the process of activities taking place in a constant movement that expresses spatial differences. Hence, the identification of all potentials of any region gives an opportunity to know its reality in terms of limiting its exploited potentials and explaining the different relationships between all these elements and data. The problem of this study lies in the ability to develop a geographical database that enables the application of multiple criteria to measure spatial change, based on spatial competition between agricultural land uses, to show the best agricultural crop that can be grown in the study area. Accordingly, this study aims at using multivariate criteria in order to find the best agricultural crop that can be developed and relied upon. It is hypothesised that multiple criteria could be used to measure spatial change of agricultural land uses on the basis of spatial competition. It is concluded that there is a great competition between the uses of agricultural land in the study area. Also, the rate of spatial change in agricultural land uses varies in comparison with the uses of agricultural land for other crops through using several criteria of measurement. Pages 331 to 348




Social Media Networks Security Threats, Risks and Recommendation: A Case Study in the Kurdistan Region

Subhi R. M. Zeebareea, Siddeeq Y. Ameenb, Mohammed A. M. Sadeeqc, a,b,cDuhok Polytechnic University, Duhok, Iraq, Email: asubhi.rafeeq@dpu.edu.krd,  bsiddeeq.ameen@dpu.edu.krd,  cmohammed.abdulrazaq@dpu.edu.krd

It is well known that social media networks have a rapid growth in the number of users, since it is widely adopted as a way of communication, sharing knowledge, sharing thoughts, photos, videos, forming networks and many other features that attract more and more people worldwide. This increase raises the threats and risk consequences because of the lack of cyberculture among users. Moreover, the widespread use of the smartphone with such interesting applications, even for children, raises more problems and an urge for research to be conducted locally to avoid risks. Thus, the paper objective is how to increase the social media sites cyberculture in using social networking and deals with an electronic device such as the smartphone, since the investigation shows that the smartphone is the most widely used compared to others.  The paper presents a review on social media sites and their usages together with threats and risks raised by such use. The paper also investigates the awareness of the people in the Kurdistan region about threats and risks through a questionnaire designed and conducted for such purposes. The results show that there is a threat to using social media networks with the need for training to avoid it. Finally, the paper put some recommendations for social media networks on how to reduce threats and risks when individuals share their information on the social media such as Facebook, Twitter, Instagram, snap chat…etc. Pages 349 to 365




The Nobility of Teaching and Its Dilemma in Indonesia: Elementary School Teachers’ Perspective

Imam Muslimina, aUniversitas Islam Negeri Maulana Malik Ibrahim Malang, Indonesia, Email: amuslimin@uin-malang.ac.id

This study aims to determine the perception of elementary school teachers about their work and how it impacts their professionalism and work as teacher. The analysis was carried out qualitatively. Data were collected through an open questionnaire and followed by interviews with several teachers who were considered as their representatives in a Focus Group Discussion (FGD). The results of the reading of the questionnaire and interview data were combined to understand the meaning and find categories until essential themes were found as research findings. This study found that elementary school teachers, both public and private, perceived their professions as teachers as good. They saw teaching as noble work.  Many teachers were experiencing a dilemma in undergoing the profession as a teacher. This research implied that authorities in government and institutions have to provide a solution to the dilemmas faced by teachers in primary schools so that they have high enthusiasm for carrying out their profession as teachers in primary schools. Pages 366 to 383




An Economic Valuation of the Repang Muaif Bird Watching Area

Mesak Ieka, Marsi Adi Purwadib, a,bFaculty of Economics and Business – University of Cendrawasih, Email: amesakiek@feb.uncen.ac.id,  bmarsipurwadi@ieuncen.ac.id

The aim of this study is to see how much the utilisation of the tourism potential of the Repang Muaif Bird Watching Area in Jayapura Regency could increase the economic value of it for the region. This study uses a sample of 15 groups consisting of 52 visitors. The results of the study show that the total revenue from the management of the Repang Muaif Bird Watching Area Jayapura Regency increases sharply. Pages 384 to 404




Social Capital and Failure in Village-Owned Enterprises: A Case Study of Cangkudu Village, Balaraja District, Banten-Indonesia

La Mania*, Muhamad Arasb, Z. Hidayatc, a,b,cCommunication Department, Master of Strategic Marketing Communications, BINUS Graduate Program, Bina Nusantara University Jakarta, Indonesia 11480, Email: a*la.mani@binus.edu,  bmaras@binus.edu,  cz.hidayat@binus.edu

A Village-Owned Enterprise (VOE) is a commercial institution established for the service of rural communities. This business entity involves a number of people with one common goal. The sustainability of such an institution at the rural level is influenced by many factors, including good relations between government and business entity managers based on strong social capital. This study aims to analyse social capital in the management communications of the VOE in Cangkudu Village, Banten. The results show that the VOE in Cangkudu Village was frozen due to several things, namely: (1) the trust between the management and the village government is low, so institutionally there was a disconnect between the communication and coordination networks in Cangkudu Village; (2) The VOE managers tried to free themselves from the intervention of the Cangkudu Village government; (3) There was a violation of the norm by the manager, especially regarding the loss of communication and coordination or reporting of the VOE activities to the Village Head as the commissioner of the business entity. Thus, the stagnation of the VOE in Cangkudu Village is due to the lack of social capital existing between the village manager and the government. Pages 405 to 415




Digital Social Media: Creative Economy Quarantine during the Coronavirus Pandemic, 2020

Saparuddin Mukhtara, K. Y. S. Putrib, Maulina Larasati Putric, Marisa Puspita Saryd, Vera Wijayanti Sutjiptoe, S Bekti Istiyantof, Assyifa Amelia Azzahrag, a,b,c,d,e,f,gUniversitas Negeri Jakarta, Email: asaparuddin@unj.ac.id, bkinkinsubarsa@unj.ac.id, cmaulinalarasati@unj.ac.id,  dmarisapuspita@unj.ac.id,  everawijayanti@unj.ac.id,  fbektiis@yahoo.com,  gassyifaamelia_ikom18s1@mahasiswa.unj.ac.id

The coronavirus pandemic 2020 makes the world community silent in all activities except in relation to self-defence, health, economy, and information. The demands of the creative economy cause people to continue to carry out economic activities according to the conditions urged by the coronavirus pandemic. The formulation of the research problem is how is digital media in the creative economy at the time of the coronavirus pandemic, 2020? The research objective is to analyse digital social media during quarantine conditions at the time of the coronavirus pandemic. Previous research supports this research.  Objectivist research methods were used by distributing questionnaires to respondents and conducting in-depth interviews. Descriptive research data was positive in all dimensions and indicators. Further data processing was related to the competence, creativity, and influence of digital media on the economy at the time of the pandemic. The creativity of sellers has been a helpful economic element. The influence of digital social media affects the survival of economic actors. Pressured conditions like this will be an example in the era of development of information technology, digital social media and the creative economy of economic actors. Pages 416 to 430




Financial Management Strategies for Rattan Farming Enterprises

Ali Supriadia*, Rajindrab, Sarifuddin Tc, Wahbad, Dicky Yusufe, Rasmi Nur Anggraenif, Ahmad Yanig, a,b,c,d,f,gUniversitas Muhammadiyah Palu, Email: a*ali_supriadi@yahoo.com

This study aims to determine financial management strategies for rattan farming enterprises. The object of the study was the community enterprises of rattan in Sigi Regency. The results of the financial analysis of a batang rattan farming at an interest rate of 5%, obtained a Net Present Value (NPV) and Net B / C of Rp29,910,000 and 2.30. For the financial income of lambang rattan at an interest rate of 5%, the Net Present Value (NPV) and Net B / C values were Rp16,361,000 and 1.71. The financial income of tohiti rattan at an interest rate of 5%, with a value Net Present Value (NPV) and Net B / C was Rp8,161,000 and 1.35.  The financial income from noko rattan at an interest rate of 5%, Net Present Value (NPV) and Net B / C showed negative Rp 2,082,000 and 0,91. Meanwhile, the financial income of Pahit rattan at an interest rate of 5%, Net Present Value (NPV) and Net B / C was Rp 804,000 and 1.03. The financial analysis results at an interest rate of 5%, obtained Net Present Values (NPV) and Net B / C of Rp29,910,000 and 2.30, respectively. As a result of this study, the recommendations to rattan entrepreneurs are that rattan should be cultivated with agroforestry systems, especially in the case of noko rattan because if monocultures are cultivated, this type of rattan is not financially feasible enough to be solely cultivated. Pages 431 to 443




Consumer Behaviour in the Marketing 4.0 Era Regarding Decisions about Where to Shop

Dede Sulemana, Hapzi Alib, Dewi Nusraningrumc, Mochammad Mukti Alid, aDoctor Program, University of Mercubuana, Jakarta,Indonesia, b,c,dUniversity of Mercu Buana, Jakarta, Indonesia,

This research examines the relationship between consumer attitudes and decisions. By examining the attitude forming variables, among others, ease of use, trust and risk were found to directly influence the attitudes and decisions of consumers. The population in this study is large and is not known with certainty, so researchers used the quota sampling method to establish a sample group which is part of the non-probability sampling technique. The criteria included 160 respondents who had shopped in both offline and online retail, were over 17 years old and who lived in Jakarta.  32 questions were asked of each respondent. The results show that ease of use, trust and risk are the factors that most influence retail attitudes and decisions. Trust is the strongest factor and was the largest contributor influencing the attitudes and decisions of consumers. In this research there were only two hypotheses, which were both rejected. This is related to differences in influence, namely the hypothesised risk, which showed a negative effect between risk on attitudes and decisions. The results of the study found that risk has a positive influence on retail attitudes and decisions. Pages 444 to 456




Corporate Social Responsibility Spending and Financial Performance: Generalised Method of Moments

Ali Matar1, Fadi Al-Shannag2, Mahmoud Al-Rdaydeh3*, 1Dean of Scientific Research, Jadara University, Irbid, Jordan, 2Departement of Banking and Finance, Jadara University, Irbid, Jordan, 3Departement of Business Administration, Ibn Rushd College for Management Sciences, Abha- Saudi Arabia, Email:  1amatar@jadara.edu.jo,  2alshannag@yahoo.com,  3* m.alrdaydeh@ibnrushd.edu.sa

The current study analyses the relationship between Corporate Social Responsibility (CSR) Spending and Financial Performance (FP) in both directions, for a sample of 164 listed Jordanian firms. The dynamic panel system GMM measurement was used and the results show that there are positive relationships between CSR spending and accounting-based measurements. Conversely, there are no relationships between CSR spending and market-based measurements. The results confirmed that Jordanian listed firms have ample scope of improvement in terms of disclosing their practice of CSR activities in various dimensions which in turn could assist the Jordanian government in their on-going economic and social transformation program. Pages 457 to 475




Fiscal Policy Sensitivity of the Output Gap in the Iraqi Economy, 2004-2017

Mohammed Hussein Kadhim Algburia*, Hassan Shakir Abied Alshamarryb, Hayder Jawad kadhimc, aUniversity of Karbala, Iraq, b,cUniversity of Kufa, Iraq, Email: a*Mohammad.h@uokerbala.edu.iq

The main objective of this research is to identify the effect of the output gap on fiscal policy in the Iraqi economy during the period 2004 - 2017. What kind of fiscal policy is operating in the Iraqi economy? Is it the automatic fiscal policy? In order to achieve this, the output gap was calculated and based on natural and adjusted government revenue and expenditure data using the Hodric Prescott Refinery (HP). The results showed a common integration relationship and the long-term and short-term effects of the policy gap on finance policy. The financial policy in Iraq is consistent with or consistent with the direction of the economic cycle expressed by the negative output gap. Pages 476 to 491




Innovation of Islamic Religious Education Learning with Social Emotional Learning Approach to Improve Character

Akif Khilmiyaha*, Fitriah M. Suudb, a,bPost Graduate Program, Islamic Educational Psychology Study Program, Universitas Muhammadiyah Yogyakarta, Jln. Brawijaya, Kasihan, Bantul, Yogyakarta, 55183 Indonesia, Email: a*akif.khilmiyah@umy.ac.id

This article aims to examine the superiority of the Islamic Religious Education (PAI) learning model with a social-emotional learning approach (SEL) to strengthen efforts to shape student character. The analysis is carried out inductively with an in-depth literature study to discover  the PAI learning model design with the SEL approach in order to shape student  character . The conclusion shows that PAI learning model innovation with a social-emotional approach (SEL) must be completed holistically to foster emotional and social intelligence. Holistic learning takes place when the PAI curriculum can display themes that encourage the authentic exploration of events .  A meaningful learning process will take place through authentic themes, and the design material  will be interrelated with various fields of development that exist in the PAI curriculum. Holistic learning is based on an inquiry approach, where children are involved in planning, exploring and sharing ideas. Education forming character has a higher meaning than moral education since it does not only teach what is right or wrong but also instils good habits. It leads students to understand (cognitive domain)  what is right or wrong, positive value  (affective domain) , and willingness to complete  a task  (psychomotor domain). The moral dimensions include willingness, conscience, values, attitudes, and ethical behaviour. Pages 492 to 506




A Model for Stock Return Predictability in Indonesia

Aminullah Assagafa, Nur Sayidahb*, a,bFaculty of Economics and Business, Dr. Soetomo, Surabaya, Indonesia, Email: b*sayidah36@gmail.com

This study aims to develop a stock return model in Indonesia. Variables consist of stock return as the dependent variable, profitability, earnings management, and liquidity as the independent variable, leverage as the moderating variable and company size as the control variable. Researchers selected 20 of the most active shares in the volume of trading transactions between  2015-2018 and obtained 60 observations. The selection of this nonlinear regression model is based on the justification for the large coefficient of determination. The results of the data analysis show that liquidity has a significant effect on stock returns. Other independent variables, earnings management profitability, and leverage do not significantly  affect stock returns. This finding shows that  changes in critical variables have not been responded to by investors or supported by relatively small numbers of determining coefficients. This research makes  a contribution to incorporating decision-makers to improve their performance creatively to increase stock returns. Pages 507 to 523




Personality Traits and Their Influences on Communication Skills: The Case of Khmer Students in Vietnam

Nguyen Thi Thuya, Le Thi Minh Loanb, aTra Vinh University, Vietnam, bUniversity of Social Sciences and Humanities, Vietnam National University, Ha noi, Vietnam, Email: anguyenthuy@tvu.edu.vn,  bltminhloan@gmail.com

This paper explores the Big-Five personality traits and their effects on communication skills amongst ethnic Khmer students in multicultural  higher education in Vietnam. A total of 426 first-to-third year Khmer students were randomly sampled via a cross-sectional study. Instruments used in the study consist of Big Five Personality Factors and a communication skill questionnaire employing a Likert scale. The results reveal that when rating their personality, Khmer students rated Agreeableness as the highest strait and Extraversion as the lowest. Female students tended to be more oriented towards  Agreeableness than their male fellows, while male students were recorded to be more focused on Emotional stability than females. Furthermore, significant positive correlations were found between personality traits and communication skills.  Multiple regression analysis indicated personality characteristics accounted for 11.2 percent of variance in communication skills in which Extraversion, Conscientiousness and Openness to Experience directly affected the communication skills of ethnic Khmer students while Emotional Stability and Agreeableness did not. These results are interpreted within the context of educators in Vietnam  developing a better understanding of ethnic Khmer students’ personality traits in predicting their communication skills within a learning setting to encourage and nurture student motivation and achievement. Pages 524 to 540




Rhetorical Contest in Indonesian Political Discourse: An Overview of Rhetorical Presidential Debates

Suparnoa*, Sumadib, Novi Eka Susilowatic, Muhammad Hambalid, Sainee Tamphue, a,b,cUniversitas Negeri Malang, dDoctoral Student, Universitas Negeri Malang, Indonesia, fFaculty of Humanities and Social Sciences, Yala Rajabhat University, Thailand, Email: a*suparno.fs@um.ac.id

Debates are one form of campaigning which have  always caught people’s attention. For voters, especially educated and business people who have neither affiliation with political parties nor specific interests, debates have become one of the ways in which the media can get to know  candidates. In addition, debates also play an important role in convincing the public about candidates. This study reviews and compares the rhetoric of two presidential candidates during presidential debates for the 2019 election of the Republic of Indonesia. The results show the rhetorical strategies used in the rhetorical contestation during the 2019 presidential debates. They consist of  four types:(1) choosing self-classifying diction, (2) satirising opponents (3) questioning and rejecting, and (4) describing achievements, experiences, or future planning. These strategies are  used to build an image of and to defend the candidate  as well as attack the opponent. Attempts to attack opponents are  often in the form of questions. To withstand these kinds of questions, efforts were made through a pseudo argument. Pages 541 to 560




The Prevalence of Black Comedy in Comic Plays of Post-postmodern Drama: Sarah Ruhl's The Clean House as a Sample

Ansam Ali  Flefil Al-Hussainawya, aDepartment of English/ College of Education for Humanities /University of  Thi-Qar/ Thi-Qar Governorate/ Iraq, Email: aansamfelfil@gmail.com

This study is an attempt to shed light on a type of comedy, which is prevalent in comic plays of post-postmodern drama, namely, black comedy. Though the form of comedy is too little in the literary works of the contemporary era, its use gives an impression and a message achieved through dealing with black and dark issues that are reflected within a comic framework. Here, comedy is presented in forms including humour and jokes, yet the chief milieu is bitterness. The Clean House by American writer Sarah Ruhl is chosen as a sample of depicting the prevalence of black comedy in contemporary comic plays; and this is the main aim of the paper. The study is built on questions seeking to find specific answers to illuminate the subject, the core of this work. This involves the following: (1) What are the purposes and functions of the use of black comedy in post-postmodern plays? (2) Does the use of this form make the plays comic in nature or do they tend to be tragic? (3) How does Sarah Ruhl handle this type of comedy in The Clean House? And by what means? (4) Does this form perform the goals it seeks to achieve, especially in The Clean House?  This study is divided into relevant sequential accounts that offer detailed information on the subject tackled. This includes an overview on the justifications of the use of black comedy as a literary form reflecting serious subjects, identification of comedy and black comedy, the factors that prepare the way for the emergence of black humour in American literature in particular, a hint on post-postmodernism, black comedy in Ruhl's The Clean House, and a conclusion that summarises the main results of the study. Pages 561 to 575




The Constitutional Guarantees for Human Rights in the Provisions of Iraq's Constitution of 2005

Maitham Handal Sharifa, aShatt AlArab University College Department of Law, Email: amaithamhandhel@yahoo.com

Constitutional Provisions represent the top of the legal system in the state due to its supremacy over other written and customary rules, and for this reason constitutional guarantees of human rights acquire a special importance and protect them against the public authorities. This research will focus on the constitutional guarantees of human rights in Iraq's constitution of 2005. Pages 576 to 588




The Impact of Organisational Culture on Fostering Creative Behaviour: Evidence from Jordan

Issam Aldabbagha, Rowaida Al Aqrabawib, a,bAl-Ahliyya Amman University- Jordan, Email: aialdabbagh@ammanu.edu.jo,  br.aqrabawi@ammanu.edu.jo

This research aims to determine how organisational culture influences the fostering of creative behaviour. Specifically, this study focuses on examining empirically the cause-effect of the culture-creative behaviour fostering interrelationship. In order to administrate analysis and hypotheses testing, this study uses a pretested questionnaire as a tool to survey opinions of a sample of 191 employees from the working staff  in four Jordanian Private Universities (JPU). The research results confirm the existence of a cause-effect impact relationship between JPU’s organisational culture and the fostering of creative behaviour. However, differences in the impact degree were shown between the four dimensions of JPUs culture. Results also reveal that some employees’ demographics differences play a significant moderating role in the culture-creative behaviour fostering interrelationship. Two learned lessons are gained from this research’s findings, the first is that  organisations who succeed in transforming their culture up to being creativity-oriented are more able to act effectively with the current rapid environmental changes. The second is that the building of a sustainable  creativity-oriented culture represent by itself,  a competitive advantage hard to be imitated. Pages 612 to 633




Challenges for Implementation of Village Innovation Policy in Realising Sustainable Development

Lina Nasihatun Nafidaha, Noorlailie Soewarnob*, Bambang Tjahjadic, aDoctoral Student in Accounting, Universitas Airlangga, East Java Indonesia & Departement of Accounting, STIE PGRI Dewantara, East Java, Indonesia, b,cDepartment of Accounting, Universitas Airlangga, East Java Indonesia, Email: alina.nasihatun.nafidah-2017@feb.unair.ac.id,  bnoorlailie-s@feb.unair.ac.id,  cbambang.tjahjadi@feb.unair.ac.id

This study aims to determine the formulation of strategies that can be used in facing the challenges of implementation of innovation policies in realising sustainable development in the community environment with the case study of the Indonesia Village Government. The innovation policy aims to improve the quality in the use of village funds and also to encourage productivity and development in rural areas as well as build sustainable village capacity to improve the socio-economic welfare of the community and the independence of the village. This qualitative research uses a case study approach through field research in the village local government. We identified several challenges in the implementation of the innovation policy. In overcoming these challenges, as well as successfully implementing the policy, the role of innovative behaviour on the part of policy makers at the village level is importance. With an exploration strategy approach, entrepreneurial strategies and open and collaborative approaches used by various parties are also required in the successful implementation of innovation policy. The development of future research related to innovation policy relevant to the characteristics of rural communities is still very much needed. Pages 634 to 646




Ineffective and Inhumane:  Time to End Indonesia’s Death Penalty for Drug Traffickers

Sefriania, Dodik Setiawan Nur Heriyantob, a,bFaculty of Law, Universitas Islam Indonesia, Yogyakarta, Indonesia, Email: asefriani@uii.ac.id,  bdodiksetiawan@uii.ac.id

To eradicate the number of illicit drug trafficking, Indonesian Law No. 35 of 2009 provides a deterrent approach of punishment through the death penalty. However, most countries and regional treaties have abolished the death penalty.  With regard to this issue, this study analysed the rationale of the law in regulating the death penalty for illicit drug traffickers. Moreover, this study also reviewed the legality of the death penalty for illicit drug traffickers under the 1945 constitution and international law generally. The later analysis described the incompatibility of the death penalty sanction with domestic and international laws. By utilising a normative legal methodology, this study found three rationales by imposing the death penalty: it provides a deterrent effect, it is supported by the majority of the society, and is in line with the country’s constitution and international law. This study provides counter arguments to support the abolition of the death penalty. It found that penal populism supports the implementation of the death penalty to gain people votes; the deterrent effect rationale is unrealistic in a substantive matter; and most importantly, the death penalty for illicit drug traffickers is not compatible with the 1945 Constitution and international human rights laws. Pages 647 to 661




The Influence of Leadership Style, Individual Characteristics and Organisational Climate on Work Motivation, Job Satisfaction and Performance

Slamet Riyadia, aFaculty of Economic and Business University of 17 August 1945 Surabaya, East Java, Indonesia, Email: aslametriyadidd@gmail.com

This research aims to demonstrate and analyse the influence of leadership styles, individual characteristics and organisational climate on work motivation, job satisfaction and performance of employees of the Secretariat of the District in the region of Madura. In this study the number of respondents of the population amounted to 163 employees of the Secretariat of the district located in the region of Madura. Sampling techniques used the technique of saturated sample or census. Data analysis was done using the SPSS program to test validity and reliability. CFA testing (Confirmatory Factor Analysis) was analysed using software AMOS 20.0 and conducted for each variable.  Based on the results of the analysis and hypothesis testing that has been done, the results show that of the 12 proposed hypothesis, it turns out there are 9 supported hypotheses, and 3 of the hypothesis are rejected.  The 9 supported hypothesis are as follows: 1. H2: leadership styles influence positively and significantly job satisfaction of employees 2. H4: individual characteristics influence positively and significantly motivation of working employees 3. H5: individual characteristics influence positively and significantly job satisfaction 4. H6: individual characteristics influence positively and significantly the performance of employees 5. H7: organisational climate has a positive and significant effect on the work motivation of employees. 6. H9: organisational climate has a positive and significant effect on performance in employees 7. H10: there is a significant and positive effect of work motivation and job satisfaction on employees. 8. H11: work motivation has a positive and significant effect on performance in employees. 9. H12: job satisfaction has a positive and significant effect on performance in employees. The 3 hypotheses not supported are as follows: 1. H1: leadership style has no effect on the motivation of working employees 2. H3: leadership style has no effect on the performance of employees 3. H8: organisational climate has no effect on employee job satisfaction. Pages 662 to 677




Aesthetic Performance of Wayang Wong Millennial

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

This article was completed in the context of the publication of our research on the Bali Innovative Wayang Wong. The purpose of writing this article is to analyse the aesthetic elements of Millennial Wayang Wong Performing Arts as a Balinese innovative Wayang Wong. In general, the aesthetic structure of the traditional Balinese Wayang Wong performance is performed by old and senior dancers. However, the aesthetic of the Wayang Wong Millennial structure was staged by involving junior dancers who were still children. This forms the question: What is the form of the Wayang Wong Millennial performing arts? This research was completed using qualitative methods. All data was collected with the aid of a photo camera and interview guidelines. Primary research was data obtained through observation and interviews with informants. While library research is used to optimise data acquisition. All data was analysed using aesthetic theory and symbol theory. The results showed that Wayang Wong Millennial performing arts are Balinese innovative Wayang Wong performing arts. The form of the Wayang Wong Millennial performance is classified as a colossal Balinese Wayang Wong performance art by involving children as Wayang Wong dancers. If we look at dance property, fashion make-up, choreography, Wayang stories, lighting and show duration, it can be seen that the Wayang Wong Millennial performance has its own aesthetic structure. Pages 678 to 692




Evaluation of Entrepreneurship Education in Islamic Religious Higher Education Institutions in Indonesia

Wahidmurnia, aUniversitas Islam Negeri Maulana Malik Ibrahim Malang, Indonesia, Email: awahidmurni@pips.uin-malang.ac.id

This study aims to evaluate the implementation of the entrepreneurship learning process from the aspects of planning, implementation and evaluation in five study programs in four higher education institutions. It employs the evaluation method by using input, output/performance and impact/outcome assessment. Data is collected through assessment by experts to assess the quality of the syllabus content, assessment by participants – students and lecturers – by using online questionnaires (Google form), and interviews with lecturers. Data is analysed by comparing the existing syllabus components with the syllabus preparation criteria of the Directorate of Islamic Higher Education, calculating the average student response to the learning performance, and interpreting the open questionnaire of lecturers, as well as examining the patterns of the interview results. The results suggest that the syllabus is not in line with the learning achievement criteria. The implementation of all components in entrepreneurship learning is perceived positively by students. The evaluation result reveals that the cognitive domain assessment instrument is dominantly used, while the attitude and skill domain is not maximally implemented. Entrepreneurship education curriculum design needs to be standardised, so that the quality of the entrepreneurship learning process can be well-measured. Pages 693 to 711




The Output of Digital Transformation on Human Resource Development in Developing Countries: Case of Rwanda

Obed Nahayoa, Suryantob*, Windijartoc, Jean Paul Rutikangad, a,cPostgraduate School, Airlangga University, Surabaya, Indonesia, bFaculty of Psychology, Airlangga University, Surabaya, Indonesia, dDevelopment Studies, Kigali Independent University (ULK), Kigali, Rwanda, Email: aobednh843@gmail.com,  b*suryanto@psikologi.unair.ac.id,  cwindijarto@feb.unair.ac.id,  dprutikanga86@gmail.com

The purpose of this study was to explore the output of digital transformation on human resource development, using the Rwanda Federation of Transportation Cooperatives as a case study, based on their newly adopted cashless payment system for public transportation. Interviews with 30 selected informants from different areas and levels of work, experience, gender and age ranges were conducted. The research results indicated that digital transformation has substantial output in relation to human resource development including but not limited to new opportunities for training and development programs, improvement of creativity and innovation, harnessing of customer experience, support in career development, availability of new technologies, and change in organisation systems and culture. However, the results showed that digital transformation can be a challenge for human resource development based on resilience to change of employees or employers, and also a lack of infrastructure. The researchers recommended the use and adoption of digital transformation wherever it is possible and available to improve organisational performance through their human resources. Pages 712 to 729




Knowledge Sharing Behaviour among University Students: An Empirical Study from Vietnam

Nham Phong Tuana, Nguyen Nhu Ngocb*, Nguyen Thi Thanh Huyenc, Tran Nhu Phud, Hong Tra Mye, a,c,d,eSchool of Business Administration, VNU University of Economics and Business, Hanoi, Vietnam, bFaculty of Business Administration, Ton Duc Thang University, Ho Chi Minh City, Vietnam, Email: b*nguyennhungoc@tdtu.edu.vn

The current study examines the determinants of knowledge sharing behaviour among university students. A field study was conducted with 315 undergraduate students from a large university in Hanoi, Vietnam. The information obtained was used to run a regression model to test the research hypotheses. The findings show that an individual’s ability to share knowledge, instructor support, technological support and technological availability have a positive correlation with the students’ knowledge sharing behaviour. The findings show no association between the students’ willingness to share and the degree of competition within the classroom. The implications are discussed both theoretically and for classroom development. Pages 730 to 742




Progress and Prospects Research in Marketing Communication: Chinese and Western Approaches

Danko Yuriya, Wu Ling Lingb, aDoctor of economics, professor, Vice-Rector for Scientific Work, Sumy National Agrarian University, Sumy, Ukraine, bDeputy Director of Propaganda Department, Henan Institute of Science and Technology,Henan, China, Ph.D student of Economics and Management Department, Sumy National Agrarian University, Sumy, Ukraine Email: ay.danko@snau.edu.ua, b28995695@qq.com

DOI: 10.53333/IJICC2013/13797

This paper collects and analyses the journal articles and masters theses published in English and Chinese on marketing communication research in the past 20 years. The research aims to sort out and summarise the research results of marketing communication in Chinese and foreign universities, and grasp the research situation of marketing communication in Chinese universities as a whole. The research aims to provide technical support for the construction of an effective marketing communication system for Chinese universities and subsequent research. At present no scholars have especially researched, defined and summarised the construction of the university marketing communication system. Pages 743 to 754




Analysis and Comparison of Three Generations of E-Commerce in Indonesia

Widarto Rachbinia, Harimurti Wulanjanib, Iha Haryani Hattac, Nurul Hilmiyahd*, aPost Graduate School, Universitas Pancasila, b,c,dFaculty of Economy and Bussiness, Universitas Pancasila, Email: d*nurulhilmiyah@gmail.com

There are three generations of e-Commerce users in Indonesia. The Millennial generation, Generation X, and Baby boomers. Therefore, there is a need to study e-CRM, e-service quality (utilitarian and hedonic dimensions), e-satisfaction, and e-loyalty towards those three generations. The purpose is to determine the partial effect of e-CRM, e-service quality (utilitarian and hedonic dimension) on e-satisfaction, e-loyalty and the effect of e-satisfaction on e-loyalty towards these three-generations. The data is collected by distributing the questionnaire via an online survey that was obtained 458 respondents based on the purposive sampling method. The data analysis technique used a structural equation model (SEM) through SmartPLS software. The result of the study shows that there is a significant impact of the utilitarian e-service quality dimension towards all generation e-commerce users. On the other hand, the influence of hedonic e-service quality dimension only impacted the millennial generation. Furthermore, e-satisfaction affects e-loyalty of all generation of e-commerce users. Pages 755 to 769




Analysis of Government Public Debt and Its Effects on Some Economic Variables in Iraq for the Period (1991-2016)

Mustafa Hussein Hasana, Ali Talib Husseinb, Mohammed Noori Farhanc, aAl- Imam Al-Kadum (a.s) college, b,cDiyala University / College of Economics, Email: amustafahussein@alkadum-col.edu.iq,  bmustafaajabar719@gmail.com,  cbali.taleb@ecomang.uodiyala.edu.iq

The research focused on analysing public debt in Iraq and explaining its effects on economic variables. The existing public debt is considered for a certain period as the size of the previous borrowing for that period, which has not yet been paid. The public debt arises as a result of the need to finance the deficit of the state’s general budget and expand expenses by borrowing. Whether locally or externally, it is a cost whose amount is determined by the interest rate and the size of borrowing. The research came to take Iraq as a model, to track the size of the debt for the period from 1991 to 2016, which is characterised by a steady increase in public debt. The research reviews the causes of this debt and its impact on the two variables: Gross Domestic Product (GDP) and inflation, and what are the most important economic policies pursued by successive governments in this regard. The research concluded that the large and steady increase in public debt was the result of political crises and wars waged by Iraq as well as international sanctions. On the other hand, economic policy is unclear, which left its negative impact on the gross domestic product, as well as reaching inflation to enormous levels. Therefore, the research recommends the necessity of following the economic policy that schedules the payment of debts. It also recommends that which balances between fiscal and monetary policy, and stimulating the production and investment environment, and is directed to modern forms of markets such as financial derivative markets. Pages 770 to 782



The Effectiveness of Stem-Modeling-based E-Modules of Voltaic Cell-Material on Creativity and Concept Mastery through Online Learning

Leny Heliawatia*, Giyantob, Bibin Rubinic, abcScience Education, Graduate School of Pakuan University, Bogor, Indonesia, bSMK N 1 Gegerbitung, Sukabumi Regency, Indonesia, Email: leny_heliawati@yahoo.co.id

This study aims to produce an e-module based on STEM-Modeling in the Voltaic Cell material and to examine its effect on creativity and concept mastery in students. The method used in this research was education research and development. The research design used 4D (define, design, develop, and disseminate) and was limited to the third stage because of the situation at home due to the COVID-19 pandemic. The development stage was product trials using one group pre-test post-test design. Product trials in this study are through online learning in tenth-grade students with a target number of 60 students. Data were collected using an assessment sheet on e-modules, tests of thinking creativity and concept mastery, and the effectiveness of online learning. The data obtained were analyzed using quantitative descriptive. The results showed that STEM-Modeling-based e-module development was appropriate to use with a CVI score of the material aspect of 0.86, a presentation of 0.84, and a linguistic of 0.80. This research concludes that the e-module is quite effective in improving creativity and is effective in the mastery of concepts, which is characterized by an increase in the score of pre-test to post-test, with N-gain of creativity of 0.68 and N-gain of concept mastery of 0.77. The e-module implementation in online learning is quite effective with an effectiveness score reaching 72.06%. Pages 783 to 798

Indonesian Inclusive Education "Uniformity in Diversity"

Imam Yuwonoa, Chairil Faif Pasanib

abTeacher Training and Education Faculty, University of Lambung Mangkurat

Jalan Brigjen H. Hasan Basri, Pangeran, North Banjarmasin District, Banjarmasin City, Indonesia 70123.

The policy of free learning that was launched by the National Education Department in Indonesia shifts the paradigm of a uniform national education into a paradigm that adjusts to students who have diverse needs. This article describes the current conditions for implementing inclusive education in Indonesia and to investigate whether the paradigm shift occurred in the practices of the National Education Department in Indonesia. This evaluation study aims to provide input to the government in developing further policies on inclusive education in Indonesia.  For schools, this research aims to be material for self-introspection of inclusive practices that have been carried out, understand barriers, and improve future programs that are more child-friendly. The evaluation approach chosen was CIPP developed by Stufflebeam. Data was obtained through a questionnaire of 300 teachers, and 300 students, 75 school principals, and interviews with several policymakers from the Office of Education. Data analysis was performed using a combination of qualitative and quantitative data or called the Sequential Mixed Methods Design from McCrudden & McTigue. The findings of the study show that inclusive education programs have the full support of stakeholders, but this is not accompanied by school commitments in implementing programs based on the results of the analysis. The selection of new students with special needs is not good due to a lack of public information and carrying capacity. Teacher competence is still weak in terms of curriculum differentiation and accommodation, individual learning innovation, and effective learning. The presence of students with special needs changes the attitudes of teachers and regular students to be more positive towards diversity. The role of collaboration from various parties is important so that the program in the future will be better. Pages 799 to 815

Designing Geospatial Technology Learning Material Based on Spatial Thinking for High School Students

Syahrul Ridhaa*, Puspita Annaba Kamilb, Abdul Wahab Abdic, Muhammad Yunusd, Intan Safiahea,bSTKIP Al-Washliyah, Banda Aceh-Indonesia, c. d. eUniversitas Syiah Kuala, Banda Aceh-Indonesia

Email: a*syahrul.ridha@washliyahbna.ac.id, bpuspita.annaba@washliyahbna.ac.id cwahababdi@unsyiah.ac.id, dyunus.msalem@unsyiah.ac.id, eintan.afia@unsyiah.ac.id

The need for technology geospatial is of particular concern in geography education currently. However, in learning geography in high school, not much learning material is found in Indonesia. Therefore this study aims to: (1) design and develops geospatial technology learning materials based on spatial thinking for high school students, (2) determine the effectiveness of geospatial technology learning materials based on spatial thinking on geography skills of high school students. This study uses a research and development (R&D) approach with the ADDIE model (analyze, design, develop, implement, evaluate) to design research procedures. Data were collected using a Likert scale and test, then the data were analyzed using descriptive statistics. The results show that geospatial technology learning materials based on spatial thinking are effectively used in learning geography and can improve geography skills in create maps, for example, maps of the school environment. This is caused by contextual learning which results in more interesting learning and students are motivated to learn using geospatial technology. Therefore, for stakeholders in education, such as government, schools, and geography teachers, it is recommended to use geospatial technology learning materials based on spatial thinking in geography learning as a supplement to teaching materials in high school. Pages 816 to 837

The Role of Leader Assessment in Developing Teacher Teams in The Industrial 4.0 Revolution

Endin Mujahidin1, Ending Baharuddin2, Rudi Hartono3

1Departement of Community Education, Faculty of Teaching and Education, University of Ibn Khaldun Bogor, Indonesia. 2Departement of Islamic Education, Faculty of Islamic Studies, University of Ibn Khaldun Bogor, Indonesia. 3Departement Educationional Management, Faculty Pascasarjana, Universitas Negeri Jakarta, Indonesia.

This study aims to determine the role of assessment in building teacher work teams in the era of the industrial revolution 4.0 and the role of education stakeholders in supporting the achievement of elementary school teacher achievement programs. Using a multisite approach and survey with research respondents consisting of teachers, principals, supervisors, Teacher Working Groups, and education. The sample consisted of five schools that participated in this study. Data collection was carried out through interviews, questionnaires, documented observations, and group discussion forums. Data analysis techniques using data reduction, data presentation, and verification. The results of the study stated that the indicators of primary school teacher achievement evaluation consisted of portfolios (20%), teaching videos (10%), written tests (20%), scientific papers (20%), presentation of scientific papers (20%)), and role models (10%). While educational stakeholders play a role in their respective duties and functions. Pages 838 to 852

Assessing Readiness for the Fourth Industrial Revolution: A Comparison of GCC and BRICS Countries

Abdoulaye Kaba1, Raed Said2

1Al-Ain University, Al Ain, UAE, 2Canadian University Dubai, United Arab Emirates

This study assesses and evaluates the readiness of the Gulf Cooperation Council (GCC) nations as compared to Brazil, Russia, India, China, and South Africa (BRICS) for the Fourth Industrial Revolution. The study used 53 indicators of four factors to assess the ability of target groups. The four factors are environment, readiness, usage, and impact. GCC countries have better preparation for the fourth industrial revolution than the BRICS countries. The difference between the two groups was significant concerning political and business environments, and about the ICT usage by individual, business, and government. However, no significant difference found between the GCC and BRICS countries with the readiness and impact. On the relationship among the factors, findings of the study supported the stated three hypotheses and confirmed that about 56% variation in the ICT usage by individual, business, and the government is explained by a variation in a political and business environment. Similarly, about 48% of the variation in economic and social impact is explained by a variation in political and business environments. Likewise, about 70% of the variation in economic and social impact is explained by a variation of ICT usage by individual, business, and government. Pages 853 to 869

Development of an Assessment Literacy Super-item Test for Assessing Preservice Teachers’ Assessment Literacy

Lim Hooi Lian* and Wun Thiam Yew

1School of Educational Studies, Universiti Sains Malaysia,11800 Pulau Pinang, Malaysia. *Corresponding author email: hllim@usm.my

This study aimed to develop and determine the psychometric properties of an assessment literacy superitem test that assesses preservice teachers’ assessment literacy. This was achieved through investigating their competence in selecting of assessment method and constructing  assessment task. This study used a survey approach to assess 397 preservice teachers’ level of assessment literacy. The test consisted of eight superitems with the total of 24 items. Data collected was analysed by using the Rasch model. The result of unidimensionality,reliability, and the item hierarchy revealed that the test pointing toward one dimension adhered to Rasch model’s expectation. The majority of the samples did not perform well in both constructs assessed as they were stuck at lower levels. This result provides the vital information to the authority for planning the proper training and identifying actions to improve the quality of educational assessment systems. The assessment framework can become a useful reference for developing other superitem tests that assess different constructs. Pages 870 to 889

Monitoring and Evaluating the Professional Learning Communities’ Project in Northeastern Thailand

Chowwalit  Chookhampaeng1*, Sumalee Chookhampaeng2, 1Department of Curriculum and Instruction, Faculty of Education, Mahasarakham University, Mahasarakham 44000 Thailand, 2Department of Biology, Faculty of Science, Mahasarakham University, Maha sarakham 44000 Thailand; * Corresponding author: e-mail: choochowwalit@hotmail.com; Tel: +66 971979959

This study aims to monitor and evaluate the successful factors of projects that develop the professional learning communities of professional educational staff. The staff studied in this research were financially supported by the Teachers Council of Thailand (TCT) in the Northeastern region during 2017. The factors of projects being evaluated included: inputs, processes, products, problems and obstacles, and successes. The target group included 143 educational professionals, and 11 project staff members. There were 11 projects, and the research was undertaken using a documented study and small group discussions. The interview instrument was checked for validity by the committee. The data were statistically analysed to find the significance by using frequency, percentage, and content analysis. The results showed that financial readiness and material and supply aspects, such as information communication technology (ICT), were important factors for the project success. In addition, the readiness in human resources, especially in their knowledge and attitude, was also important. Two out of eleven projects were unsuccessful in the processing factor. The problem occurring in the projects was that the participants lacked the ICT skills which were needed for the report of the projects. In terms of the output aspect, the projects developed the participants’ problem-solving skills. The students’ desirable characteristics could not be evidently evaluated. The projects’ major problems and obstacles included the participants’ negative attitudes, ICT skills, and the lengths of the projects which were too short. However, the projects could be more successful if they were well supported by administrators and strong teamwork. Pages 890 to 905

The Effect of Education on Poverty in Rural Vietnam

Hung Van Vu1

1Faculty of Political Theory, Thuongmai University, Hanoi 100000, Vietnam, Corresponding author email: hungvvu@tmu.edu.vn

This paper provides updated evidence on the effect of education on poverty status in rural Vietnam, using the 2018 Vietnam Household Living Standard Survey. We examine both the effect on the incidence and intensity of poverty by employing both logit and fractional logit regression models. The study finds households with better education are more likely to avoid poverty or that it will at least make them more affluent. These conditions were observed even after controlling for the variables of household demographic factors, non-farm employment, migration and various types of land. The study reveals that migration and non-farm participation have a reducing effect on poverty reduction. We find a significant difference in the education attainments, migration and non-farm participation between the poor and non-poor. Finally, our study provides some helpful policy recommendations that improve the access of the poor to education and non-farm activities, and should be applied and promoted in rural Vietnam. Pages 906 to 917

An Evaluation of Learning Management Competency in Early Childhood Education Students

Benchaporn  Chanakul1

1Faculty of Education, Nakhon Si Thammarat Rajabhat University, Nakhon Si Thammarat Province, Thailand. Corresponding Author: Benchaporn_cha@nstru.ac.th

This study aimed to evaluate the learning management competency of students majoring in early childhood education. The six criteria in measuring learning management competence were: 1) the ability to design an effective learning program; 2) the ability to design an age appropriate learning program to suit the learning style of the students; 3) the ability to select, design and develop the learning materials to support the learners; 4) the ability to design the learning activities to challenge the learners; 5) the ability to understand and implement authentic measurement and assessment; and, 6) the ability to do research. The samples are: 1) students majoring in Early Childhood Education, 2) their friends, and 3) the supervisory teachers in the Early Childhood Education department. Research tools were the competency evaluation forms. The statistics used for data analytics were frequency, percentage, means and standard deviations. The results found that the overall learning performance are in the good / high level (= 3.19). Details are as follows: 1) the competency in practical skilled ability to arrange the learning plan of the early childhood education students are in good / high level (= 3.13). 2) The ability to design the learning styles suite to the age of learners are in good / high level ( = 3.29). 3) the ability to select, design and develop the learning materials to support the learners are in good / high level ( = 3.24). 4) the ability to arrange the learning activities to promote the learners are in the good / high level ( = 3.21). 5) the ability for authentic measurement and assessment are in the good / high level ( = 3.10), and 6) the ability to do research are in the good / high level ( = 3.21). Pages 918 to 927

The Relationship between Creativity Domains and Academic Environment

Malek Nassar Abdallah Awawdeh1 and Lim Hooi Lian2, Department, University, City, Country, 1School of Educational studies, Universiti Sains Malaysia (USM), Malaysia, maliko83@yahoo.com 2School of Educational studies, Universiti Sains Malaysia (USM), Malaysia hllim@usm.my

An increasing awareness of the importance of fostering creativity in higher education is increasing. Universities have recognized the benefits of creativity to individuals and societies in the information age. Based on the psychometric approach and building on the creativity domains theory and the filed theory, this study developed a model to investigate the relationship between creativity domains and academic environment using structural equation modelling (SEM). The measurement model survives the validity and reliability test and the structural model has shown acceptable goodness of fit tests. The instruments were administered to 415 Malaysian undergraduate students. The study concludes that academic environments have a significant relationship with creativity domains and can theoretically enrich the current research of creativity assessment in higher education. This is an essential skill for students to develop, with implications both for their personal futures and for society as a whole. Pages 928 to 940

Developing a Sociocultural Approach in Learning Management System through Moodle in the Era of the Covid-19

St. Wardah Hanafie Das1, Abdul Halik2, Bustanul Iman R N3, Muhammad Tahir4, Elihami Elihami5, Andi Fitriani Jollong1, Ishak Kenre4

1Islamic Education, Muhammadiyah University of Parepare, Indonesia, 2 Institut Agama Islam Negeri Parepare, Indonesia, 3 Muhammadiyah University of Parepare, Indonesia, 4The Doctoral Students of Islamic Education Department, Muhammadiyah University of Parepare, 5Nonformal Education, Muhammadiyah University of Enrekang, Indonesia

Email:  wardahhadas@gmail.com, abdulhaliknas@gmail.com, tahirs3umpar@gmail.com, bustanulimanr@gmail.com, elihamid72@gmail.com, andifitrianidjollong71@gmail.com, ishakkenre2020@gmail.com

This research focuses on the challeneges posed by the covid-19 virus on the Development of a Sociocultural Approach in the Learning Management System through Moodle on Non-formal Education students taking part in the Muhammadiyah Education Model at Muhammadiyah University of Enrekang.  The research is a qualitative study that seeks to examine and reflect in depth some aspects of the Muhammadiyah education. The focus of the research is students in the Muhammadiyah Education by implementing a system of developing a sociocultural approach in the Learning Management System. The research subjects were all students of the University of Muhammadiyah Enrekang. The instrument used was data from LMS through Moodle, observation, tests and documentation. Data was processed by percentage analysis and presented in the form of descriptions and presentations on the data contained in the Moodle application. The application begins with asking questions, thinking together and answering; Application of the socio-cultural approach to the Muhammadiyah Education to students of Education which is applied in the process of education and training. The aims and objectives of education held at the University of Muhammadiyah Enrekang are formal and informal channels. The main targets of education are students. The results of the research found that there is a development of student creativity in learning the Learning Management System through Moodle. Pages 941 to 958

Integration of the Quintuple Helix innovation Model into the Higher Education Sector: The case of Mohammed bin Rashid School of Government

First AZ. Al-Ali*, Second M. Stephens and Third S. Ajayan

1 Department of Planning and Institutional Effectivness (PIE), Mohameed Bin Rashid School of Government, Dubai , United Arab Emirates

Email: aisha.alali@mbrsg.ac.ae

The Quintuple Helix's innovation model encourages collaboration between universities, policymakers, civil society, industry, and overall ecosystems. Collaboration is needed to tackle shared challenges and use them as a driving force to create innovative solutions through research and development. The Quintuple Helix's open innovation framework has been integrated into the Master of Innovation Management (MIM) Program, with five elements: 1) academia, 2) civil society, 3) government, 4) industry, and 5) natural environment. The MIM program is designed to provide students with theories and methods to help them learn to find solutions to their work-related problems. At the time of allocating recourses to the project, a number of factors must be taken into consideration, such as student's experience in the subject of the problem, knowledge from similar research areas, feedback from field stakeholder, and work simultaneously with the instructor to choose the appropriate research method for the study. In the United Arab Emirates, there is an increased expectation that public sector employees will participate in the adoption, promotion, and implementation of government innovation strategies and innovation projects. The Mohammed Bin Rashid School of Government (MBRSG), therefore, endorses students to work with faculty members and supports the publication of their work to enhance their research abilities, support the production of knowledge, create impact, and gain stakeholders trust. Pages 959 to 972

Student Personal Agency Weakness in Autonomous Learning: Preliminary Research

Alfaiz1, Ryan Hidayat Rafiola1, Triyono1, Mori Dianto1, Septya Suarja1, Nur Hidayah2, M. Ramli3, Yuzarion4, 1STKIP PGRI Sumatera Barat, Indonesia, 2,3Universitas Negeri Malang, Indonesia, 4Universitas Ahmad Dahlan, Indonesia,

Email: 1alfaiz@stkip-pgri-sumbar.ac.id, 2nur.hidayah.fip@um.ac.id, 3nur.hidayah.fip@um.ac.id, 4yuzarion@psy.uad.ac.id

The purpose of this article is to explain the student agency weakness that affect autonomous learning skills. These weaknesses include personal intention and self-management in learning, freedom to learn, understanding difficulties presented and problem solving through self-evaluation.  Underpinning this research is the fact that an agentic person has a self intention: self forethought as a predictive-anticipative management skill is self reactiveness to act based on need and self-reflection of behavior (reference). This research data was collected through a quantitative approach using Agentic Autonomous Learning Scale (AALS), interviews and observations and the randomly selected research sample comprised a total of 109 (male and female) students. The interviews showed that student agency in autonomous learning was low in forethought and self reactiveness when in pursuit of learning goals. The results of the data analysis show there are three student personal agency condition weaknesses: lack of forethought in learning strategies and a clear purpose for their ambition; dependency on friends for learning and to finish homework and lack of self-awareness and self-evaluation. Students need to exercise their agency by understanding various aspects of themselves, for example their unique cognitive and behavioral competencies in the pursuit of learning goals. Pages 973 to 989

Improving Youth Drug Abuse Self-Control Through Group Counseling

Firman Firman*, Herman Nirwana, Romi Fajar Tanjung, Netrawati, Yenikarneli, Yarmis Syukur, Zikri Latupasjana, Guidance and Counseling Department, Faculty of Education, Universitas Negeri Padang, Padang, Indonesia

Email: *firman@konselor.org

The current general adolescent condition is indicative of a low self-control phenomenon.  This is determined through analysis of the number of adolescents engaging in such deviant behavior as brawls, excessive gameplay, sexual harassment and drug abuse. Student/youth choice between positive and negative behaviour requires the capability to think, weigh up and control attitudes and behavior appropriately. This experimental research is designed through Quasi-Experiment methodology to determine the efficacy of group counseling services in building self-control capability, specifically non-deviant behaviour and choice, particularly in the current context of increased drug abuse. The study sample of Vocational High School (SMK) students used random cluster sampling. The research instrument was a drug abuse self-control questionnaire analyzed using the Wilcoxon Signed Ranks test and Kolmogorov-Smirnov Two Independent sample with the help of Statistical Product and Service Solution (SPSS) program version 20. This study found very significant increase in self-control of drug abuse post group counseling services. This research can be used to reduce the level of drug abuse, especially in the province of West Sumatra and more generally, globally, not only through education and the provision of prevention alternatives but also by rehabilitation institutions in program development and audit. Pages 990 to 1000

Contribution of Islamic Values to Indonesian Guidance and Counseling Prosocial Behaviour Development

Asroful Kadafi, Bambang Budi Wiyono, Muslihati, M. Ramli

Faculty of Education, Department of Guidance and Counseling, State University of Malang, Malang, Indonesia

Email: asroful.1701119@students.um.ac.id, bambang.budi.fip@um.ac.id, muslihati.fip@um.ac.id, m.ramli.fip@um.ac.id

This research was conducted using a survey approach to determine the prosocial behavior profile of 150 guidance and counseling professionals. The results show a moderate level of undergraduate prosocial behavior. The findings further identifiy a problem for Islamic students in that liberal values underpin teaching and learning in this field. Islamic values ​​are not about the individual however conversely, especially in the Java region, Islam is famed for its liberal values. Ideally, adolescent guidance and counselling students who model Islamic values in their daily life, will exhibit high prosocial behavior. This research determined that respondents had begun to ignore the daily value of Islam and consequently that prosocial behavior was in deficit.  The research findings are expected to make a real contribution to requisite prospective counselor prosocial behavior, according to Islamic values. Pages 1001 to 1014

Mind Mapping as an Academic Approach to Improve the Multiple Intelligences

Idat Muqodasa*, Azizah Abdullahb, Aan Yuliyantoc, Hafiziani Eka Putrid, aDepartement of Early Childhood Education, Universitas Pendidikan Indonesia, Indonesia, bDepartement of Education, Universiti Utara Malaysia, Malaysia, c,dDepartement of Primary Education, Universitas Pendidikan Indonesia, Indonesia,

Email: idatmuqodas@upi.edu.

This research is inspired by the importance of elementary school student multiple intelligence capability development. A literature review determined that the research related to academic guidance (teaching and learning) regarding the development of student multiple intelligences is still limited.  This study aimed to look at the relative effect on student academic guidance, of using mind mapping as an improvement strategy. The methodology employed was research and development utilizing pre-experimental design and the instruments used were observation sheets and relevant documentation. The study sample consisted of 25 first grade students at one elementary school in Purwakarta Regency. The results showed that elementary school student multiple intelligences could be improved through Mind Mapping as a teaching and learning strategy; with an n-gain score of 0.30 (low).  Further, based on the research test results, a p-value (sig.1-tailed) of 0.000 was found meaning that individual student relative multiple intelligence capabilities were initially, significantly different. The further research finding is that development of multiple intelligences through academic guidance using mind mapping as an alternative teaching and learning strategy, develops the diverse potential of students in each educational environment. Pages 1015 to 1026

The Effect of Authoritative Parenting on the Formation of  Student Academic Resilience

Fauziah1, Bambang Budi Wiyono2, Triyono3, Blasius Boli Lasan4

1,2Professor Technology of Education, Faculty of Education, Universitas Negeri Malang, Malang, Indonesia, 3,4Doctoral Study Program for Guidance and Counseling Faculty of Education, Universitas Negeri Malang, Malang, Indonesia

Email: 1fauziahfahrul1966@gmail.com, 2Bambang.Budi.fip@um.ac.id, 3trias_b17@yahoo.com, 4blasiusbolilasan@yahoo.co.id

Parents have a huge influence on student attitudes to education and their relative development of academic resilience, an essential attribute for success as teenager learners. Changes and the formation of resilience behavior can be observed and studied in the family environment. This research found that from an early age, by providing good examples of authoritative parenting as a form of protection for their sons and daughters, parents can help develop positive resilience behavior. The research was conducted using a sample group of high school students in the city of Pontianak, the capital of the province of West Kalimantan. The considerable influence of authoritative parenting on the formation of student academic resilience attitudes can be seen from the results of the student questionnaire with 86% at high level and 14% at moderate level.  For student resilience attitudes the results were 73% at high category and 27% for the moderate level. It is concluded that school students demonstrate behavior when interacting with teachers and peers at school that is patterned and set, through the treatment and parenting of their parents. Pages 1027 to 1037

Intellectual Capital Disclosure and Company Financial Performance : Market Capitalization

Sigit Hermawan1, Nurasik2, Eva3, Duwi Rahayu4, Imelda Dian Rahmawati5

Program Studi Akuntansi Universitas Muhammadiyah Sidoarjo, Jalan Mojopahit No. 666B Sidoarjo, Indonesia

This research aimed to test the effect of intellectual capital disclosure and company financial performance on market capitalization. A quantitative research methodology was designed that utilized classical assumption testing and hypothesis testing in a multiple linear regression model. Secondary data from annual reports of financial sector and telecommunication companies listed on the Indonesian stock  exchange (BEI) during the period 2012 – 2016 were also accessed and used. The research results show that the intellectual capital disclosure variables positively and significantly influence market capitalization and firm financial performance while ROA, ROE and EPS as proxy, also had a significant positive influence on market capitalization. Pages 1038 to 1050

Enhancing Pre-Service Biology Teachers Critical Thinking Through Critical Analysis-Intervened Lesson Study

Irwandia, aFaculty of Teacher Training and Education, Universitas Muhammadiyah Bengkulu, Indonesia, Email: airwandi@umb.ac.id

This research aims at recognizing student enhancement of critical thinking ability based critical analysis-intervened lesson study. Classroom action research is based on the lesson study method. The subject involves 28 students in semester three taking a biological instructional technology course in the Biological Education Department, the Faculty of Teacher Training and Education at Universitas Muhammadiyah, Bengkulu, Indonesia. This research applies four stages of cycle: planning, acting, observing, and reflecting. The research instruments include a critical thinking observation sheet and critical thinking test. The data analysis uses descriptive analysis. The result of this research found that there was an enhancement of the students’ critical thinking ability based critical analysis-intervened lesson study in the Biological instructional technology course. The critical analysis-intervened lesson study is a good instructional strategy to develop students’ critical thinking and literacy during the instructional process. Pages 1051 to 1067

The Relationship between Creativity Domains and Academic Environment

Malek Nassar Abdallah Awawdeh1 and Lim Hooi Lian2, Department, University, City, Country, 1School of Educational studies, Universiti Sains Malaysia (USM), Malaysia, maliko83@yahoo.com, 2School of Educational studies, Universiti Sains Malaysia (USM), Malaysia hllim@usm.my

An increasing awareness of the importance of fostering creativity in higher education is increasing. Universities have recognized the benefits of creativity to individuals and societies in the information age. Based on the psychometric approach and building on the creativity domains theory and the filed theory, this study developed a model to investigate the relationship between creativity domains and academic environment using structural equation modelling (SEM). The measurement model survives the validity and reliability test and the structural model has shown acceptable goodness of fit tests. The instruments were administered to 415 Malaysian undergraduate students. The study concludes that academic environments have a significant relationship with creativity domains, and can theoretically enrich the current research of creativity assessment in higher education. This is an essential skill for students to develop, with implications both for their personal futures and for society as a whole. Pages 1068 to 1081

Strategic Agility and Millennials Generation: An Education Policy Formulation

Jamaluddin Ahmada*, Hariyanti Hamidb, Nuraini Kasmanc, Muhammad Hanafid, a,bPublic Administration, Faculty of Social and Political Studies, Universitas Muhammadiyah Sidenreng Rappang, Indonesia, c,dFaculty of Teacher Training and Education, Universitas Muhammadiyah Sidenreng Rappang, Indonesia, Email: a*jahmadlado@umsrappang.ac.id

Strategic agility and the millennial generation are concepts which are expected to work together in the Indonesian Ministry of Education and Culture, led by millennials of different cultures. In this study, we review the main studies on dexterity in the context of the formulation of the ‘Learning Independent’ and ‘Independent Campus’ educational policies, discussing their relevance, and proposing key aspects of agility strategies to further clarify these concepts. The data was collected through observation and documentation. The results showed that the strategic agility consisted of strategy sensitivity, leadership unity, and the fluency of resources, which tend to be relevant in the assessment of education policy formulation. The main aspects of understanding strategic agility are building emotional ties, paying attention to environmental needs, having strategic sensitivity, mutual trust, building reputation, and creativity. The study of strategic agility in the public organisation, as an innovation in millennial leadership-based public policy, has never been undertaken by other researchers. Pages 1082 to 1099

Artificial Intelligence Discourse and Education Planning in Cultural Content

Hye-Kyoung Leea, aDepartment of Digital Contents, Konyang University, Nonsan City, S. Korea, Email: averygoodlee@hanmail.net

The purpose of this study explored the discourse of artificial intelligence (AI), as seen through cultural content in the Fourth Industrial Revolution era, which engages with AI. Furthermore, the study also attempted to find educational uses from thereof. This study assumes that the meaning and function of AI expands in various ways in the world of the digital revolution, which no one has experienced during the Fourth Industrial Revolution. AI discourse shows this well. The discourse of AI, due to its issue, is represented by various cultural content. Therefore, this study, which utilises discourse as a tool to analyse social phenomena, presupposes practice and suggests interdisciplinary considerations beyond the humanities or science. The automated decision-making by artificial intelligence algorithms already has a significant impact on society as a whole. AI has become a situation where we must consider how it can coexist with humans beyond the icon of the times. One phenomenon that can be discovered through the AI discourse is will the future of mankind be ‘better’ or ‘will it get worse’? These questions pose a constant encounter with the problem, and no one knows the future. Thus, the argument that future education should allow humans to exploit areas superior to machines is convincing. Furthermore, the use of digital literacy will facilitate the change of the education paradigm. Pages 1100 to 1112

Building Employee Performance through Organisational Commitment

Janah Sojanaha, Nova Rahmawati Chaidirb, Tjutju Yuniarsihc, Amir Machmudd, a,b,c,dFaculty of Economic and Business Education, Universitas Pendidikan Indonesia, Indonesia, Email: ajanahsojanah@upi.edu,  bnova.r.chaidir96@gmail.com,  cyuniarsih@upi.edu,  damir@upi.edu

The purpose of this research is to describe the level of organisational commitment and employee performance, and measure the effect of organisational commitment on employee performance. The method used in this research is descriptive verification. The data was obtained through the distribution of questionnaires, with an analysis unit of 225 employees in a large company in Indonesia. The results showed that the respondents' perceptions of organisational commitment were in the strong category, and employee performance was in the high category. Based on the results of the calculation of regression, it has proven that employee performance is influenced by organisational commitment in the very strong category. Thus, it can be interpreted that the high level of employee performance is built on the strength of organisational commitment. The results of this study are expected to contribute to the development of human resource management theory, specifically related to strengthening organisational commitment in order to improve employee performance. Practically, the results of this research can be used as a reference for companies to create a strong organisational commitment, so that the performance of employees increases. Pages 1113 to 1125

Compensating the Child for the Harm of Being Born Disabled: A Comparative Study

Ahmed Hashim Abeda, Mothana Abdulkadem Mashafb, a,bCollege of Law, University of Misan, Iraq, Email: aahmedhashimabed@uomisan.edu.iq,  bmothanaabdulkademmashaf@uomisan.edu.iq

The doctor’s mistake in diagnosing and detecting serious deformities or illness of the foetus during pregnancy may lead to the birth of a handicapped child. If the parents were aware of a diagnosis, they would quickly conduct surgical interventions where possible to reduce this disability or end it by conducting therapeutic interventions on the foetus, as long as it is inside the womb or resorting to loss , if it is not possible to reduce this disability or end it by performing surgical interventions on the foetus. Therefore, it can be said that the doctor’s mistake is the direct cause of the damage, and nothing changes the matter that the foetus' disability occurred before the commission of such mistakes. If such a mistake had not occurred, it is possible that the parents would have resorted to one of the above options, in order to avoid the birth of a handicapped child. Therefore, this gives the child the right to seek compensation. Pages 1126 to 1143

The Syntactic Level in Abi al-A’sbaa al-Adwany’s Poetry: A Stylistic Study

Souad Shaker Shnawaaa, aCollege of Education for Humanities - Department of Arabic Language - Al-Muthanna University – Iraq, Email: asoadshakeer@gmail.com

This study has revealed the syntactic levels in the approach of the poet Abi al-A’sbaa al-Adwany, as the poet used multiple styles in his poetry that distinguished him from other poets. Among these styles are the ways of condition, in which he used the words of the condition: ‘if, that’, and ‘if not’. The style of condition would be one of the most stylistic features in his poetry, as the poet employed more than one way in his poems. He also intended to transmit his ideas and emotions in creative way. As this method was a means of bringing down the poet’s nature and its apparent and inner personality, this method was a prominent stylistic indicator in his poetry. Among the styles that the poet employed in his poetry were also the style of prohibition, command, call, and interrogation, which the poet created to employ. They were prominent features in his poetry, which was full of wisdom, sermon, and pride, as Abi al-A’sbaa al-Adwany was famous for his immortal and remaining poems from the pre-Islamic era to this day. It is known that the nickname of the poet is ‘Thi al- A’sbaa’ (with a finger) because he had an extra toe on his foot. Furthermore, it was claimed that a snake had snapped at his toe and cut it. He has many poems that he organised within his people, and his household. He is from a tribe called Adwan, one of the Adenania tribes. Our poet is one of the wise poets in the pre-Islamic era. Due to its semantic and influential expressive value, he used the “Synthetic presentation and delay styles”, and the advantages of his poetry were due to the presenting and delaying patterns in it, as well as the style of “paying attention”, which was prominent in his poetry, as he was attentive to the attention and the presence of awareness and assertion. By doing this, he brought the listener close to him, and to react emotionally with him, using many other styles in his poetry for its semantic and stylistic effects upon the reader. Pages 1144 to 1160

The Relationship between Organisational Justice, Employee Satisfaction, and Employee Performance: A case study in Vietnam

Quyen Ha Trana, aUniversity of Economics Ho Chi Minh city Vietnam, Email: aquyentran@ueh.edu.vn

In this study, the author focusses on employee awareness in two prominent components of organisational fairness, distributive and procedural justice, and their effect upon employee satisfaction, and employee performance. The questionnaire was delivered to 300 target respondents and 202 qualified responses were collected and analysed. Using the methods of principle component analysis and multiple regression, the results of the study contribute to affirming that organisational justice has a positive impact on job satisfaction, as well as reinforces the positive effect of job satisfaction upon job performance. At the same time, the results also demonstrate the positive relationship between organisational justice, and employee performance. Pages 1182 to 1194

The Factory Industry and Local Community around a PT Semen Tonasa Factory: A Case study of Two Communities in the Pangkep Regency

Rahman Saenia, Muhammad Hasyimb, Nosakros Aryac, a,cSocial and political science Faculty  Hasanuddin University, bCultural sciences Faculty Hasanuddin University, Email: arahmansaeni@unhas.ac.id,  bhasyimfrance@unhas.ac.id,  cnosakros@gmail.com

The present research aims to describe the impact of socio-cultural factors, especially the attitude of the surrounding community, regarding the existence of a PT Semen Tonasa factory in Bungoro-Pangkep. Besides, it also aims to describe the impact of the socio-economy, especially the livelihoods and cultural background of the community, as well as provide a comparison of the past, and present types of businesses that can support the community to survive. An endogenous plant is the result of a long process combined with other social phenomena. The data collection methods used included in-depth interviews with selected informants, observations, and group discussions. The findings reinforce a situation or condition of the impact of the livelihood of life, and public attitudes towards the construction of integrated plants. Pages 1195 to 1209

The Financial Equilibrium Based on a Marginal Approach to Improve the Financial Performance of the State Electricity Company (PLN)

Aminullah Assagafa, Nur Sayidahb*, Sri Utami Adyc, a,b,cFaculty of Economics and Bussiness, University of Dr. Soetomo Surabaya.

Email:  bsayidah36@gmail.com.

This study aims to analyse the factors that influence the State Electricity Company (PLN) financial equilibrium. The position of the equilibrium of marginal revenue, with marginal cost, shows the best conditions achieved by the company. Thus, in the event the position is further from the equilibrium, the company's financial performance tends to decline. The study uses secondary data based on the PLN's financial statements from 2007 to 2018. During that period, the PLN made a large-scale investment. The PLN built a power plant installation with a large capacity. This study aims to analyse the specific period, as well as a source of information that can provide input for the main stakeholders of the PLN. The results of the statistical tests show that the key variables have a significant effect on the PLN's financial equilibrium. This study also found a unique condition because it contradicts the prediction before the research, namely the variables X6AG, X7IG, and X8ROE, were found to have a negative effect or the opposite of the original prediction, which is a positive effect on the company's financial equilibrium. This result is the originality of this research, so it is very useful for corporate management, and research in the future. Pages 1210 to 1228

The Application of Six Sigma Methodology to Improve Service Quality: A Case Study in an Iraqi Retail Company

Faiza Ibrahim Alghabbana, Thair Sabri Alghabbanb, a,bFinancial studies, post- Graduate institute for accounting & financial studies, University Bagdad, Iraq,

Recently, service sector companies have begun to implement the Six Sigma technology after its application was initially limited to industrial and semi-industrial companies. Thus, units have started to move towards technologies that can manage their costs strategically and reduce them, while maintaining the quality of service. This includes using Six Sigma technology, as it is considered the cornerstone of an effective application that helps reduce the cost of quality, and offering a product free of error. This, if achieved, will enhance the competitiveness of units, in terms of non-excessive operational cycle times, inefficient operations, and the high cost of service delivery. The research applies Six Sigma to services by combining analysis and an understanding of Six Sigma intention to maintain cost, reduce the average cost per unit of activity, and achieve customer satisfaction by providing a fault-free and flawless product that enhances competitiveness. To achieve this, the units require the adoption of Six Sigma technology, as the basis for the effective implementation of quality management, which helps them reduce the cost of their services under the challenges of globalisation, and information technology. Furthermore, trending towards the quality of services, as a means to win the customer’s satisfaction, and meet their requirements to achieve a competitive advantage, ensuring a market share to maximise profits, and survival. Pages 1229 to 1249

Impact of Corporate Governance on Financial Performance of Banks in Iraq

Rami Abbas Hameed Al-Tamimia, aManagement Institute, Rusafa, Middle Technical University, Baghdad, Iraq, Email: aramiabbas@mtu.edu.iq

The corporate governance importance has increased after the financial crises in the world, including the financial crisis that occurred in 2008 in the United States and other countries. Its importance stems from its contribution to achieve economic development and avoided financial crises, as it is one of the factors to improve economic efficiency and economic growth. The research aims to focus on the governance mechanisms and demonstrate their impact on the financial performance of banks. To achieve this goal, a questionnaire was prepared and distributed to the individuals of the research sample, which is represented by six private banks selected from the research society, which is represented by the banks listed of the Iraqi Stock Exchange. A set of statistical methods were used, which are arithmetic mean, standard deviation, correlation, regression and percentages. The most important findings of the research are: governance plays an important role in controlling the management and its relationship with stakeholders through a range of mechanisms and there is a significant impact of governance mechanisms on the financial performance of banks. Pages 1250 to 1273

The Role of Balanced Scorecard in the Integration of Management Control System and the Strategy of Economic Unity

Yassir Nori Mohammeda, Wafaa Hussein salmanb, Bahaa Hussein Mohammedc, Hakeem Hammood Flayyihd, aLecturer at financial affairs Department, University of Baghdad, Iraq, b,cLecturer at Department of Accounting, College of Administration and Economics, University of Baghdad, Iraq, dLecturer at Department of financial and Banking Sciences, College of Administration and Economics, University of Baghdad, Iraq, Email: ayassir_nori@uobaghdad.edu.iqbdrwafaalhaidari@coadec.uobaghdad.edu.iqcbahaa@coadec.uobaghdad.edu.iqdhakeem.hmood@coadec.uobaghdad.edu.iq

The main objective of this paper is to examine the relationship between Management Control System, Business Strategy and Firms Performance, by using Balanced Scorecard in a group of hotels and tourism companies listed on the Iraq Stock Exchange. A management control system (MCS) is a system which gathers and uses information to evaluate the performance of different organisational resources like human, physical, financial, and also the organisation as a whole in light of the organisational strategies pursued. Management control system influences the behaviour of organisational resources to implement organisational strategies. A firm’s performance is a subjective measure of how well a firm can use assets from its primary mode of business and generate revenues. This term is also used as a general measure of a firm's overall financial health over a given period of time, and can be used to compare similar firms across the same industry or to compare industries or sectors in aggregation. A Balanced Scorecard includes measurement for the relationship between the (MCS), business strategy and the firm’s performance. Pages 1274 to 1293

Regional Government Administration: Study of the Concept of Regional Autonomy in Indonesia

Askara, Mukmin Muhammadb, aSTIMIK Akba, bSTIA Al Gazali Barru, Indonesia, Email: aaskartaliang22@gmail.combmukmintomy48048@gmail.com

A unitary state is a form of democratic government, if regional autonomy is carried out effectively, to empower the benefit of the people, including the authority of regional Unity that accommodates the interests of the people and the administration of government that is carried out democratically. Autonomy and co-administration are tasks with the broadest possible principle of autonomy in the system and principles of the unitary state of the Republic of Indonesia, as referred to in the constitution of the 1945 republic of Indonesia and the regional legislative assembly (DPRD) assisted by regional apparatus. Pages 1294 to 1305

The Strategy of Madrasah Quality Improvement towards Alternative Educational Institutions in the Competitive Era

Agus Maimuna, aMaulana Malik Ibrahim State Islamic University of Malang Indonesia, Email: agusmaimun@yahoo.com

The Madrasah is one of the educational institutions in Indonesia that have special characteristics. It is expected to be a component of social change and to fuel the journey through this age with its aspirations, thoughts, and charitable efforts reflecting the values of Islamic teachings. To help future madrasah trends, it is necessary to implement modern management systems that emphasise transparency and visionary attitudes. Even though many studies have been done on the madrasah, only few relate to the implementation of Total Quality Education (TQE). The Research Questions (RQ) are: (1) what are public perceptions on the madrasah in Indonesia, and (2) to what extent has the transformation of madrasah management contributed to making it a viable alternative educational institution. This research is a participatory action research (PAR) using a qualitative approach. The data is collected using documentation study, interviews, observations, and focused group discussions (FGD) involving the principals of the madrasah, the vice principals, teachers, parents, and the community. Data is analysed using domain analysis.  The results of the research are: (1) the community has a positive perception on the madrasah, and it started to notice the importance of madrasah education for their children; and (2) the steps of madrasah quality improvement are conducted in 3 (three) steps, namely 1) conducting training for classroom action research (CAR) and workshop on the curriculum 2013 (C-13), 2) preparing the madrasah development plan (MDP), and 3) developing TQE within the madrasah management framework. Pages 1306 to 1319

The Economic Relationships between Turkey and European Union 1993-2001

Manhal Ilham Aqrawia, aAkre Technical College of Duhok Polytechnic University, Duhok, Kurdistan Region, Iraq, Email: aManhal.abdel@dpu.edu.krd

Since the establishment of the modern Turkish Republic in 1923, Turkey's economic and political choices have been to work toward a fusion with the West, trying to achieve its economic and political goals, and seeking economic assistance; entering into Western alliances has become the main objective and overriding goal of Turkey. The Turkish economy has gone through several phases of the tide, with Turkey characterised by its economic instability, which made successive Turkish governments to pursue a number of economic policies in order to save the country from the severe crises it was experiencing. Turkey has sought to reverse its Ottoman past and become part of a European umbrella, defusing a major effort to strengthen its relations with the Western side, seeking to join the European Union. The EU has set conditions and obstacles open to Turkey’s accession, and the least so-called long-term incapacitated conditions. Moreover, the EU has not given the green light to Turkey’s demands, but has maintained political and economic relations with Turkey, without producing a full EU membership to Turkey. The content of this article (Economic Relations between Turkey and the European Union, 1993-2001) examines the nature of the Turkish-European economic partnership for a decade before the Justice and Development Party (AKP) came to power in Turkey in 2002. Pages 1320 to 1336

The Role of International Legislation for Promoting Social Peace in the Context of Modern Technology

Salwa Ahmed Medana, aCollege of Law and Political Science / University of Kirkuk, Email: adr.salwaahmed@yahoo.com

The importance of people’s lives and making social peace for them started to deteriorate every now and then particularly in the activation of the negative side of information technology in committing crimes and criminal acts cross countries. So, the virtual world has become diverse and parallel to the physical world. All these changes and negative impacts should have been faced internationally through international legislations to fight this electronic storm and limit its side effects. This is because the traditional laws are no more enough to face this matter, which is reflected in international security and safety, because it carries untraditional threats shaking international security and peace. It also affected the privileges of social peace in the physical and virtual world of a nation. In addition, the international community’s feeling of indifference of their responsibility in organising the virtual world has become a matter that should be restricted without leaving it uncontrolled. This danger and its consequences require clarification to prevent it or limit it. Pages 1337 to 1354

A Seizure for the Debtor to Third Parties

Dldar R Abdulkarema, Dildar F Zebarib, Haval Sadeeq Ismaelc, aBusiness Administration Shekhan,Duhok polytechnic University (DPU), bDuhok Polytecnic University Rector Office Legal Affairs Department ‏, cCollege of law and political, Nawroz University, Email: dldargoran1@gmail.com,   dildar.f@dpu.edu.krdhaval.ismail@nawroz.edu.krd

In order to recover the rights of the creditor from the debtor, in case the debtor refused to pay, he/she first claims his/her rights to recover by the judiciary, through the seizure of the possessions of the debtor followed by resulting procedures after this seizure which are specified by law; but what is the case when the debtor has possessions and movables with the other? The law specified and clarified the possibility of the creditor of seizing the money and movables owed by his debtor with the other, according to specified procedures. This is what our research holds for discussion. We can realize the extent to which the debt relation that connects the creditor and debtor, and the other to be a third party. This party will be responsible for proving the comprehensiveness of his liability with the debtor's money and determining it is beyond doubt, in order not to be mixed with his own possessions, or if he denies that he has a relationship with his debtors, through a set of procedures that the legislator is keen to implement in comparative laws. The importance of this research lies in the fact that there is reporting, including other funds belonging to the seized, and the effects of inaction by the third party for not reporting; these are considered by some of the people a reporting by the other of possessing the money, in addition to the seizure occurrence, although it is not possible for this to occur because the legal nature of the money has not been clarified to decide whether or not the seizure is valid. Pages 1355 to 1367

The Effect of the Tourism Product Pricing on the Purchasing Decision of the Tourist

Abdul Hussain Moussa Mohammed Moussaa, M.M. Taha Mahdi Mahmood Ahmadb, M.M Najem Abdul Aali Abasc, a,b,cAl-Furat Al-Awsat Technical University - Technical Institute of Karbala Tourism Techniques, Email: aAbda8133@gmail.com,  bTH_mahdi@yahoo.com,  cnajem@yahoo.com

The aim of present study is to analyse the importance of the price of the tourist product and its effect on the purchasing decision of the tourists. For providing a better understanding, a deductive research approach was adopted to examine the concepts like tourists’ products and related concepts. Meanwhile, an inductive approach was applied to observe the effect of tourist products’ price on the decision of tourists through questionnaire distribution in the city of Karbala, Iraq. For empirical investigation of tourist product purchase price and its impact on the purchasing decision, Likert Pentagon measure was applied. The findings show that the tourist product price is a factor of competition to win the purchasing decision by the tourists. Additionally, researchers found that the product price is one of the factors that influence the purchasing decision of tourists. Whereas, when the tourist product is produced according to the tourist’s wishes, it helps in making the purchasing decision of the tourist. However, tourist product (marketed according to the tourist's financial ability) helps to win the purchasing decision of the tourist. It is also observed that the tourism product is one of the competition means to win the tourist’s purchasing decision. Pages 1368 to 1387

Predicting E-Loyalty by Applying the Cognition-Affect-Behaviour Hierarchy: An Empirical Study in Indonesia

Natasha A. Prawiraa, Sabrina O. Sihombingb, a,bFaculty of Economy and Business Universitas Pelita Harapan Tangerang, Indonesia, Email: aprawiranatasha@gmail.combsabrina.sihombing@uph.edu

Online purchasing has become increasingly popular. Three major elements  are involved as part of creating a successful e-commerce environment, such as e-trust, e-satisfaction and e-loyalty. Other variables such as convenience, benefit, enjoyment, security, clear shopping process, reliable payment systems and benevolences are also linked to these factors. This study aims to examine a model for the study of e-loyalty based on the cognition-affect-behaviour hierarchy. The study used purposive sampling as the sampling design with a sample size of 200 respondents. The questionnaires were distributed using an online survey. Data was analysed by applying structural equation modelling. However, the result shows that two out of nine hypotheses were not supported. This research provides research results, discussion, and research limitations. Pages 1388 to 1408

Improving Career Gratitude in line with Virtuous Leadership Strategy Practices: An Empirical Study

Mohammed Thabit ALGaraawia, aDepartment of Business Administration, Faculty of Administration and Economics, University of Kufa, Najaf, Iraq, Email:  amhthabit940@gmail.com

This paper aims to explore the nature of the relationship between the qualities of virtuous leadership as an independent variable and career gratitude as a dependent variable. The research was carried out on mobile communications services in Iraq by way of a descriptive questionnaire and included the administrators of the researched company. 125 forms were distributed, but some were deemed invalid. Thus, 108 valid forms were used in the analysis in this study. The statistical methods and programs which were used were SPSS and LISREL. The results show that career gratitude is indicated in achieving excellence in the competitive environment. This research puts forward a set of scientific recommendations, the most prominent of which is that the company possesses information that can help it to implement an integrated strategic program and blueprint aimed at virtuous leadership. Pages 1409 to 1423

Remedial Classes for Middle School Students:  Evidence from UAE

Zuhrieh Shanaaa, Nuha H. Hamadab, aCollege of Education, Al Ain University, Abu Dhabi, United Arab Emirates, bCollege of Engineering, Al Ain University, Abu Dhabi, United Arab Emirates, Email: azoeshanaa@yahoo.com,  bNuha.hamada@aau.ac.ae

This study aims to explore the effect of remedial classes in Maths and Science on middle school low-achieving students, and examine their parents’ perception of remedial classes. The participants were divided into 2 control and 2 experimental groups, with 33 students for Maths groups, and 46 s for Science groups. The control groups were taught using  traditional teaching methods, while the experimental groups were taught using  remedial classes. Pre-tests and post-tests were conducted before and after  remedial classes. The results reveal a significant improvement in the experimental groups’ academic achievement in  Maths and Science subjects. Pages 1424 to 1443

Indicators of Social Competencies in Gifted Students

Rini Sugiartia*, Rati Rianab, aFaculty of Psychology Universitas Semarang, bFaculty of Law Universitas Semarang, Email: a*riendoe@usm.ac.id

Previous studies have found that gifted students have problems in assigning  appropriate behaviour for social contexts. They have greater development and tend to be more active (over excitable) than normal students, in terms of their physique, intellect, imagination and emotion.  Their excessive energy, in the psychosocial context is manifested through  various behaviours such as cursing, grumbling and complaining, being uncaring of other people’s feelings, bullying or rebelling.  These behaviours are related to  social competencies.  In this study, gifted students’ social competencies are examined through the development of their social competency indicators. The study respondents are 105 gifted students in Semarang, consisting of 58 (55.2%) male and 47 (44.8%) female students. Based on psychometric testing through internal consistency and validity tests, the Gifted Students’ Social Competency  scale was valid and reliable.   The  scale consisted of six indicators, including  competency to understand and manage one’s emotions, competency to understand others’ emotions,  empathy, social performance and social skills.  Since the psychometric tests showed a result in the ‘Good’ category, the KSSCI scale is suitable  for implementation. Pages 1444 to 1459

Do Management Support and System User Involvement Impact Accounting Information Systems?

Mardia*, Susi Indrianib, Febry Valentinec, a,b,cFaculty of Economics, Universitas Negeri Jakarta, Indonesia, Email: a*mardi@unj.ac.id, bsisusie.indriani@unj.ac.idcfebryvalentine14@gmail.com

A company's advantages for implementing Accounting Information Systems (AIS) effectiveness include management support, system user involvement and employee  training. This study aims to examine  the effectiveness of the use of AIS in   one of the manufacturing companies in Indonesia, which is  at the stage of evaluating its Accounting Information System (AIS). This research was conducted at PT Inbisco Niagatama Semesta regarding  110 employees as users of accounting information systems using  proportional random sampling technique. Data was collected through questionnaires and analysed by using path analysis. The results of this study state that the effectiveness of Accounting Information Systems and job training are positively influenced by each other regarding management support and system user involvement.  Management will benefit in making the right decision concerning  utilising  existing AIS for present  and  future needs. Pages 1460 to 1477

Vocational Guidance Education and Streaming High School Students Based on Labor Market Orientation

Bui Van Hunga, aHo Chi Minh City College of Technology II, Ho Chi Minh City, Vietnam, Email: ahungbuivan@hvct.edu.vn

Vocational guidance education and demand-based streaming high school students are attracting increasing attention from educational experts and the public. However, the two fields have not been adequately studied in Vietnam. There is also no structured training program for experts to be implemented in high schools and vocational education and training (VET) system in order to assist students in selecting suitable careers and satisfying requirements of the labour market. Therefore, studies involving vocational guidance education and streaming of high school students need to identify measures that are appropriate in the Vietnamese context. At the same time, this is a highly interdisciplinary field that requires professionally trained experts to implement vocational guidance education and streaming high school students to meet the requirements of educational innovation in Vietnam. The following article aims to introduce a "sub-field" in vocational guidance education and streaming with specific objects, measures and tools, which are applied in VET in Vietnam to organise vocational guidance education programs for students in VET institutions. Pages 1478 to 1490

Legal Aspects of the Distribution of Natural Resources in the Federal State

Maitham Handal Sharifa, aShatt AlArab University College Department of Law, Email: amaithamhandhel@yahoo.com

The principle of justice is the first fundamental criterion and virtue in society that everyone is certain of, before the idea of law and the state exists. Some countries with a federal form may face financial problems, and they often arise as a result of two types of financial imbalance or asymmetry between the federal and state authorities. The nature of the complex federal system makes the issue of wealth sharing a difficult issue. This is especially so, if there is no clear or large variation in the size of the wealth found in the member states of the federal system, i.e. their abundance and concentration in states and their scarcity or scarcity in other states. Redrafting constitutional texts related to the distribution of financial powers through an explicit and clear reference to economic, financial, customs, tax, commercial and federal public budgets is of an executive nature. The Iraqi legislator must reformulate some of the constitutional texts related to the distribution and exploitation of wealth, especially Article 112 of the current constitution, and clarify what is meant by the terms contained therein. Especially those related to the current fields and future fields, so that they are not misinterpreted and thus lead to an interpretation that causes many problems. Pages 1491 to 1499

Organisational Rhetoric and its Role in Achieving Proactive Sustainability

Fatimah Hussein Kadhima, Bushra Jawad M.Ridhab, Suadad Ali Abed Alabbasc, aCollege of Administration and Economics , University of Babylon, bAl-Furat Al-Awsat Technical University . Technical Institute of Karbala, cCollege of Administration and Economics, University of Karbala, Email: afatimah.uob@gmail.com, bbushrajawad2005@gmail.comcSudad.a@uokerbala.edu.iq

The current research aims to identify the nature of the relationship between organisational rhetoric and proactive sustainability by polling the opinions of a number of professors working in the future college of the university and to determine a moral correlation between organisational rhetoric and proactive sustainability. On this basis, a number of recommendations have been developed, the most important of which is the need to encourage the organizations to adopt an organisational rhetoric approach that leads to laying the foundations for them to do the right things proactively and sustainably in the future. Pages 1500 to 1516

Abu Bakr Al-Haddad and his Sayings in the Correction and Amendment (A Comparative Study)

Esam Khalil Ebrahima, aUniversity of Anbar  /  College of Islamic Sciences, Email: aesam.khalil@uoanbar.edu.iq

Few sources of biographies, and ills have mentioned the translation of Abu Bakr al-Haddad. This narrator lived in a time when there were great scholars and authors from whom he depended on the science of hadith. The hadith was taken from them as Abu Bakr bin Abi Al-Hadid, Tamam bin Muhammad and others. At the hands of Abu Bakr al-Haddad, scholars were taught, including al-Khatib al-Baghdadi, Ibn Makula and Ibn al-Akfani. It turned out that Abu Bakr Al-Haddad was corrected and accused of lying and delusion, as he did not hear directly from anyone. I concluded that most of those who were convicted of Abu Bakr Al-Haddad were corrected and amended, only his elders who spoke about it. The rule of Abu Bakr al-Haddad on most of the narrators came to the amendment that it is only confidence. It turns out that Abu Bakr Al-Haddad did not injure any of the narrators. The number of narrators who were sentenced by Abu Bakr Al-Haddad reached 20. 13 scholars corresponded with the rule of Abi Bakr Al-Haddad. Only 2 narrators differed among the scholars with the rule of Abu Bakr Al-Haddad. Abu Bakr Al-Haddad was the only one to judge five narrators with the amendment, and the scholars did not want to say that they were corrected or modified.  Pages 1517 to 1528

Basic Teaching Skills Based on Self-Learning

Deboraa*, Sulamit Syebab, aProdi Pendidikan Teknik Mesin, Fakultas Keguruan dan Ilmu Pendidikan,Universitas Palangka Raya, Kota Palangka Raya, Kalimantan Tengah, Indonesia, bProdi Pendidikan Bahasa Inggris, Fakultas Keguruan dan Ilmu Pendidikan,Universitas Palangka Raya, Kota Palangka Raya, Kalimantan Tengah, Indonesia, Email: a*debora@fkip.upr.ac.id

This research is on the development of basic teaching skills based on self-learning and the assessment of observation sheets of the Teacher's Capability Assessment Application. The procedure of the research was through three stages, namely a preliminary study to identify the development needs of basic teaching skills instruments, the second stage was testing instruments with limited testing to see instrument validity and reliability, while the third stage was testing the effectiveness of self-learning on basic skills training. Training on basic skills with this instrument is more effective than training, which only uses observation sheets and the Teacher Capability Assessment Tool. The advantages of self-learning based assessment instruments make it easier for lecturers and students to conduct basic training in teaching skills because of information important and can be used by both students and lecturers in their judgments. Pages 1529 to 1539

The Determinants of Creative Economy in Developing the Independence of Pesantren

Anton Bawonoa, Muh. Saerozib, Nafis Irkhamic, Rifda Nabilad, Saiful Anware, Mohammad Rofiuddinf, a,c,d,e,fFaculty of Islamic Economics and Business IAIN Salatiga, Indonesia, cProgram Pasca Sarjana IAIN Salatiga, Indonesia, Email: aalfathbawono@gmail.com,  bsaerozi2010@yahoo.com,  cnafisirkhami@gmail.com,  drifdanabila@iainsalatiga.ac.id,  esaifulanwarmieta@iainsalatiga.ac.id,   fmohammad.rofiuddin@iainsalatiga.ac.id

This study aims to analyse the determinants that significantly correlate to the development of the entrepreneur model of pesantren (Islamic boarding school) in Indonesia and to examine the contribution of the pesantren entrepreneur model to the independence of pesantren. This research is a quantitative study using panel data of pesantren in DKI Jakarta, West Java, Central Java, East Java, East Kalimantan, South Sumatra, West Sumatra and North Sumatra. The number of pesantren businesses is the independent variable. Meanwhile, the land area, labour, number of santri (students), number of ustadz/ustadzah (teachers) and the existence of government subsidies are the dependent variables. As result, the area of land, labour and the number of teachers have positive impacts on the number of pesantren businesses. Whereas the variables of student numbers and the existence of subsidies have negative impacts on the number of pesantren businesses. The novelty of this research is to give the appropriate innovation model in the development of pesantren entrepreneurs. This model is expected to be a solution to improve the capacity of pesantren, so they can contribute to national economic development. In terms of practical implications, the leaders of pesantren can manage land resources, labour and teachers in increasing the productivity of pesantren entrepreneurs and evade subsidies due to the risk of the decreasing independence of pesantren. Pages 1540 to 1558

The Evolution of Corporate University: Trends and Challenges towards a Super-Smart Society in an Emerging Country

Hary Febriansyaha*, Ir. John Wellyb, Santi Novanic, Haifa Labdhagatid, a,b,c,dSchool of Business and Management, Institut Teknologi Bandung Jln. Ganesha No. 10, Bandung, Indonesia, 40132, Email: a*hary@sbm-itb.ac.id

Corporate Universities (CUs) starts to get more common within big enterprises across the world. The emergence of CUs is driven by the realisation that knowledgeable workers are the most important and significant asset for a corporation. Along with the realisation that knowledge is important, CUs have become the trend among big corporations across the world. Success stories about CUs are widely spread and have triggered the birth of CUs in emerging countries. Investing in this learning initiative is a huge investment that needs sufficient understanding and preparation. CUs as the driver of knowledge in a company also have the potential to produce innovations that are beneficial for society. This conceptual article attempts to discuss the CU phenomenon from its emergence, its potential as a step towards a super-smart society, and also the trends and challenges which surround it. Pages 1559 to 1573

COVID-19 and Students’ Anxiety Management

Bernadetha Nadeaka, Lamhot Naibahob, Mardin Silalahic, aMagister of Education Management, Postgraduate Program, Universitas Kristen Indonesia, Jakarta, bEnglish Education Department, Faculty of Education and Teacher Training, Universitas Kristen Indonesia, Jakarta, cEnglish Education Department, Faculty of Teacher Training and Education, Universitas Simalungun, Pematangsiantar, Email: b*lamhot.naibaho@uki.ac.id

This study discusses information about Corona Virus (COVID-19) and students’ anxiety management. The purpose of this study is to give clear information on COVID-19 and to find out how societies manage their anxiety management due to the COVID-19 outbreak. It is library research which was done at Universitas Kristen Indonesia. The finding of this study was that two things need to be done to manage one's anxiety: a) finding and understanding the scientific information about COVID-19 from trusted sources correctly or from those who are responsible in their explanation (government or health institutions), and b) following the safety instructions concerning COVID-19. The author concludes that the way to manage students’ anxiety is by finding and understanding the right information and following the safety instructions concerning COVID-19. Pages 1574 to 1587

Eating up differences: Food as a Portable Marker of Home and Identity in Diana Abu Jaber’s Birds of Paradise

Ahmed Sa'ad Aziza, Suhaib Majeed Kadhemb, Ali Abdullah Saaed Alfuadyc, a,b,cDepartment of English/College of Arts/ University of Al-Qadisiyah /Iraq, Email: aahmed.aziz@qu.edu.iqbSuhaib@qu.edu.iqcali.alfuady@qu.edu.iq

The first utterance of most human beings is almost always one which refers to food. The centrality of food, and identity construction lies at the heart of Diana Abu-Jaber’s novel, Birds of Paradise (2011). The novel, this paper argues, delves into the metaphysics of human emotions and the human psyche using the metaphor of food and eating. This study analyses the metaphor of the self through the experiences of the self and in relation to the other. It makes pertinent use of Martha C. Nussbaum’s concept of ‘transition’, as well as her theorisations on anger and violence. Sara Ahmed’s notions of othering, and that of emotions and their affect, also play a crucial role in the analysis of the work concerned. In this novel, Abu-Jaber, provides ample space for the many meanings and multiplicities of significations of the self, and through it, of being itself. The socio-cultural ambiguities which shape the individual are at the crux of the narrative. The self, here, is a signifier of endless significations, multitudinous possibilities — all under the purview of a metaphorical ‘I’. Apart from this, the paper also looks at the panoramic view which the novel provides of the multicultural West, and the politics of cultural transmission from one community to another. Lastly, this paper seeks to offer a concise analysis on the problematic implications of ‘home’ and its relationship to the food tropes. Pages 1588 to 1598

Effect of Multi-Core Processors on CPU-Usage with Heavy-Load Problem Solving

Adnan Mohsin Abdulazeeza, Nishtiman Rashid Alib, Diyar Qader Zeebareec, aPresidency of Duhok Polytechnic University, Duhok, Kurdistan Region, Iraq, bComputer Science Department, Duhok Polytechnic University, Duhok, Kurdistan Region, Iraq, cResearch Center of Duhok Polytechnic University, Duhok, Kurdistan Region, Iraq, Email: aadnan.mohsin@dpu.edu.krdbdqszeebaree@dpu.edu.krd

Traditional approaches to enhance the execution of a processor utilised more transistors on chips and a rising clock rate. Conversely, this result has attained its limitation. As a result of excess heat and utilisation of more power, chip developers have signalled a shift in microprocessor design from single core to multi-core processors. Multi-core is an integrated circuit chip that utilises more than one core place within a single processor. This approach is used to split the computational activity of a threaded application and disperse it over multiple execution cores so that the computer can benefit from a better performance of the system. In this paper we propose the effect of a multi-core processor on CPU-usage; we address this problem by designing a parallel application by using client/server principles.  We divided the workload among multiple cores at the server side for testing performance in terms of execution time and CPU-usage. This paper is based on the Matrix multiplication case study; all algorithms related to this case study are implemented using Borland C++ Builder language. Experimental results show that our algorithms are computationally fast, which is reducing the execution time and maximising throughput; also it is the finest algorithm to full utilisation of the available processing cores. Pages 1599 to 1615

Marriage at the Balee Giri, is it for Pleasure or Displeasure? A Critique on the Fatwa of Legality of Unofficial Marriage

Burhanuddin Abd. Gania*, Zaiyad Zubaidi Uizullahb, Riadhus Sholihin Syaukanic, Marzuki Muhammad Alid, Muhammad Siddiq Armiae, a,b,c,dFaculty of Sharia and Law, State Islamic University (UIN) Ar-Raniry, Indonesia, Email: a*burhanuddin.gani@ar-raniry.ac.id

This article provides a valuable contribution of knowledge, as its content has not been published previously. It is based upon research findings in Aceh, Indonesia, discussing the unofficial marriage, which is not registered with the Government, and that occurs at the Balee Giri. The Balee Giri refers to a place where the procession of an unofficial marriage is held. According to the fatwa of the Islamic cleric, an unofficial marriage is a legal marriage in the Islamic view, if fulfilling an Islamic obligation. However, in Indonesian marriage law, the marriage procession which is not registered with the government office is considered an illegal marriage, although fulfilling an Islamic obligation. In fact, most couples tend to choose marriage at the Balee Giri as a low-cost marriage and fulfilling Islamic principles, as opposed to the government office. Unfortunately, marriage at the Balee Giri has created a new problem because the marriage is not recognised by the Government, and thus consequentially, the marriage cannot obtain relevant government documents, including birth certificates for children. Pages 1616 to 1632

Jordanian EFL Teachers' Perspective towards the Effect of Using Games in Teaching Grammar

Issam Taamneha, Abeer AL-Ghazob, aLanguages and Translation Department , Isra University, bDepartment of English Language and Literature, Ajloun National University,

Email: adr.essamtaamneh@gmail.com,  bfares.abeer@yahoo.com

The present paper examines EFL teachers' perspectives towards the effect of using games in teaching grammar. To conduct the study, the researchers designed a questionnaire consisting of 20 items. The study sample  consisted of (40) male and female EFL teachers who have been teaching English for a number of years and who are teaching English in various government schools in Jordan. Appropriate statistical analysis was used to analyse data obtained from participants' responses. The study results showed the overall degree for the importance of using games in teaching grammar which is moderate according to EFL teachers' perspective as they all agree on the importance of using games in teaching grammar for their students. Moreover, the results pointed out that that there are no significant statistical differences in males’ or females’  perspectives towards the importance of using games in teaching grammar as the table indicates that the means for both males and females are closer to each other which shows the positive effect of using  games in teaching grammar. Pages 1633 to 1651

STEM Project-Based Learning in Chemistry: Opportunities and Challenges to Enhance Students’ Chemical Literacy

Yuli Rahmawatia*, Fransisca Dushita Andanswarib, Achmad Ridwanc, Robyn Gilliesd, Peter Charles Taylore, a,b,cUniversitas Negeri Jakarta, Indonesia, dUniversity of Queensland, Australia, eMurdoch University, Australia, Email: a*yrahmawati@unj.ac.id

This study explored how a Science, Technology, Engineering and Mathematics (STEM) project-based learning (PBL) approach was integrated into a Year 10 chemistry curriculum to develop students’ chemical literacy. The STEM PBL approach involved the application of the topics of ‘redox’ and ‘electrolysis’ to the process of chemical etching. The development of students’ chemical literacy was demonstrated by the evidence of general scientific ideas, characteristics of chemistry, chemistry in context, higher order thinking skills, and affective aspects. The study employed the data collection techniques of interview, reflective journal, fieldnotes, and a chemical literacy test. The research was conducted in a private secondary school with 15 students in Year 10. The data was analysed using the chemical literacy criteria of mastery, competent, developing, emerging, and absent. The results indicate that the project stimulated students’ curiosity in exploring scientific concepts and developed their conceptual understanding in chemistry, critical thinking, and collaborative skills. Students enthusiastic engagement in this novel STEM PBL approach enhanced their development of chemical literacy. Pages 1673 to 1694

Comprehensive Statements under Sustainability Accounting: A Case Study

Mohammed Ibrahim Alia*, Salma Mansour Saadb, aAccounting Department, Baghdad College of Economic Sciences University, Iraq, bAccounting Department, College of administration and economics, Mustansiriyah University, Iraq, Email: a*accounting8065@yahoo.com                                                                                 

The present research aims to demonstrate the role of sustainability accounting in improving the financial statements prepared by economic units. This achieves the purpose of providing comprehensive information on sustainable performance, which includes the dimensions of sustainability accounting represented by economic, environmental, social, technological, risk, and governance factors. The comprehensive lists have been prepared in the National Chemical and Plastic Industries Company for the purpose of clarifying the idea of research. Several conclusions have been reached, the most important of which is that sustainability accounting improves the preparation of financial statements to provide comprehensive information on sustainable performance. Furthermore, a number of recommendations have been reached, the most important of which is the preparation of comprehensive lists considering the accountability of sustainability by Iraqi economic units, especially the National Chemical and Plastic Industries Company, to rationalise the decisions of stakeholders. Pages 1695 to 1723

The Effect of International Standards on Capability Development of Innovative Thinking towards International Financial Reports

Zaid Aed Mirdana, Donya mohsin khalafb, Mays Mushtaq Abdulaaimac, aLecturer at Accounting Department, College of Administrative and financial, Imam Ja'afar Al-Sadiq University, Iraq, b,cLecturer at the Accounting Department, college of Administration and Economics, Iraq, Email: azaid1141984@gmail.com,   bdonya@uomustansiriyah.edu.iqcMacemushtaq@uomustansiriyah.edu.iq

The aim of this study is to examine the international accounting standards, its concept, benefits of its implementation and the reason for its adoption and its purpose. This study also investigated the objectives of the international accounting standards, its goals, and the concept of the educated organisation, its characteristics and the accounting methods that support its performance. The impact of international standards in the educated organisation on developing the capabilities of innovative thinking in preparing international financial reports, along with an indication of the importance, was also studied. Through the distribution of questionnaires to a number of relevant academics, the evaluation method in this research employed the analytical method by statistically analysing the result using the deviation diagnostic tool and using scientific source for discussion. This study found that international accounting standards are in accordance with their preparation on international accounting rules, standards and implementation with confidence, credibility and comparability with respect to the foreign investor more than the accounting rules, standards and implementation. This is as a result of foreign investors owning investments in several countries and the unification of financial reports in accordance with international accounting standards that makes provision for foreigners to know the results of the branches' work in different countries. This led to the need to provide continuous training and education to accountants in the field of international accounting standards in order to renew their knowledge, skills and experience. This is due to dynamic nature of modern organisations and the rapid developments in the current century which dictates the management of organisations on this matter and reveals the implementation of international accounting standards for its positive impact in supporting the performance of organisations and creating value. Pages 1724 to 1740

Estimation of the Effect of the Government Expenditure Growth Rate on the Rate of Inflation in the Iraqi Economy for the Period (1991-2015)

Basim khamees Ubaida, aLecturer at Department of financial and Banking Sciences, College of Administration and Economics, University of Baghdad, Iraq, Email: abasiemkhamies@gmail.com

Government expenditure represents one of the controlling financial policies in the economic affairs and management of the economic cycle in order to achieve price stability, raise the rate of output growth and decrease the level of unemployment. The price stability represents one of the macroeconomic goals that all countries seek without exception, regardless of the economic philosophy adopted by each country; in addition to this is raising the productive capacity and reaching the actual output to the level of the expected output, that is, the level of output related to the natural unemployment rate or what is sometimes called the Non-inflationary unemployment rate. The restriction of government expenditure (G=T+∆B/iP+∆M/P)  is one of the main indications of the transformation in government expenditure from an independent variable to a dependent variable of a set of basic variables in the national economy. The general nature of government expenditure in the Iraqi economy during the research period 1991-2015, is consumer spending during two different periods in the economic direction of the Iraq state; it represented the first period 1991-2003, while the second period represented was 2004-2015, which deepened this consumption trend. The problem of inflation in the Iraqi economy is one of the most serious problems facing developed countries; so how is the situation in a developing country like Iraq? Pages 1741 to 1759

Legislative Deficiencies in the Regulatory Aspects of Combating Illicit Enrichment: The Problem of the Financial Disclosure System in Iraq

Khalid Khudair Dahhama, Muhammad Abdul Mohsenb, Ibrahim Hamid Mohsenc Adel Kazem Saudd, , a,dCollege of law, University of Kerbala, Iraq, bFurat technical university, Al nagaf, cInspector General, ministry of health, Email:  ak.almamoury@gmail.combInj.dr.moh@atu.edu.iq, cd_ibraheem1975@yahoo.com    dAdel.kadhem.@uokerbala.edu.iq,    

The fight against illicit enrichment includes several aspects that can be classified into two main parts. The first deals with the regulatory aspect that includes the persons whom the legislator believes must be subjected to the financial disclosure system, as well as the contents of the financial disclosure for these persons. The regulatory aspect also includes procedures for checking and verification of the accuracy and validity of the data mentioned in the disclosure. In addition, the second aspect of combating illicit enrichments deals with the criminal aspect related to the criminalization of illicit enrichments and other acts related to this crime. For the reason that it is not practical to attempt to investigate all aspects of the topic, the scope of this paper is limited to examining the regulatory aspect of combating illicit enrichments, without the criminal aspect, which in the view of the present author needs to be discussed in another complementary study. The financial disclosure of the subjected person is the basis on which the system for verifying the existence of whether the illicit enrichment is established or not. Otherwise, in the absence of such a disclosure and the absence of other alternative legal mechanisms, such as fighting tax evasion, as applied in some countries, it is impossible to verify any increasing of financial amount of the person’s wealth. Therefore, in the light of such a situation, it will be impossible to apply the provisions of illicit enrichments against the offender. Given the great importance of revealing financial disclosure, ,an attempt has been made by the Iraqi legislature to regulate its provisions; but such regulation has been shrouded in many shortcomings, which is reflected in the effectiveness and implementation of the illicit enrichments system and as will be reiterated throughout this paper. Some of the legal provisions have failed to fully meet the objective standards in this regard. Hence, this paper tries to shed light on the most important aspects of the legislative deficiency that encompassed the texts regulating the financial disclosure system in Iraq and how to avoid these deficiencies in order to reach effectiveness and implement the provisions of illicit enrichments in Iraq, with the use of some relevant international standards. Pages 1760 to 1772

Directing the Public Opinion in Baghdad during the Era of Al-Nasir La-Deen Allah

Yusra Safauldeen Naja, aMinistry of Education -General Directorate Education of Baghdad Al-Karkh 1, Email: aysra.s86@gmail.com

This research deals with ta leader's ability to move public opinion towards the desired destination. Our model leader was the Abbasid caliph al-Nasir al-Din Allah. Forming a public opinion is not easy. There are many complicated factors involved. The major coups that precede the transformation of civilisations seem at first glance as if settled by huge political and military transformations, but a closer examination of these events often reveal that the real reason behind these apparent causes is the profound change that afflicts the ideas of  the people. Therefore, it is not the historical coups and the mega events covered in history books that surprise us. Instead, the visual and variable effects that affect human emotions are unpredicted. However, these emotions appear on the surface rarely, because the genetic stock of emotions of a human race is nothing but the most stable element, according to Gustave Le Bon. If leaders and officials embark on a project to lead the country, they must study the culture of the people, with its various political, economic and social currents. A careful civilised study will produce a realistic knowledge of their reality. Therefore, this study’s basis lays with how leaders can achieve their plans. This research, will answer many questions like: Did the caliph Al-Nasser La-Deen Allah realise these factors? Did he have a personality that enabled him to understand the mentality of the Baghdadi community, so that people would be a tool for implementing the reform projects that he had drawn for society at that time? Pages 1773 to 1784

Protection against Witnesses in Criminal Justice Proceedings in Indonesia Based on the Humanitarian Value

Sri Endah Wahyuningsiha, Anis Mashdurohatunb, Abd. Syakurc, a,b,cFaculty of Law, Universitas Islam Sultan Agung Semarang Indonesia, Email:aendah.w@unissula.ac.id,banism@unissula.ac.id,  csyakurabdmpd@gmail.com

In the process of solving the criminal position of witnesses occupying the central locations in exposing a case, but the protection of witnesses in Indonesia has not been adequately arranged. This inquiry aims to analyse the protection of witnesses in the criminal justice process in Indonesia and to analyse the elements that become an obstacle in the carrying out of the protection of informants in the criminal justice process. The method used in this study is a juridical approach. Normative, with the secondary data source, is done by digging the literature data in the form of law, books, journals, and proceedings of various seminars, encyclopaedias, and legal dictionaries.  The Data is obtained later in the analysis with the Descriptive quality method. The results of the study that the protection of witnesses in the criminal justice process in Indonesia have been regulated in the Law. 8 years 1981 about the Criminal Procedure Law (KUHAP) that witnesses of the translator (section 177), the right to give information without pressure (section 117), the right to not be asked questions that ensnare (section 166), the right to obtain reimbursement (article 229). Also, this arrangement is then strengthened by article 5 of Law No. 13 years 2006 on witness protection, and victims of the witness protection factor in Indonesia are hereditary factors, law enforcement, facilities and infrastructures, and factors Community. Pages 1785 to 1801

Bhineka Tunggal Ika as a Source of Politics and the Identity of Indonesian Culture in the Formation of Law

Gede Marhaendra Wija Atmajaa, aFaculty of Law, Udayana University, Email: animaderuastiti@gmail.com, marhaendrawija@yahoo.com

The purpose of this study is to analyse Bhineka Tunggal Ika as a source of politics and cultural identity in the formation of law in Indonesia. In general, no one knows or even uses Bhineka Tunggal Ika as the source of legal formation. However, often the formation of law in Indonesia refers to the philosophical meaning of Bhineka Tunggal Ika. The research problems are as follows : 1) What are the markers of Bhineka Tunggal Ika in legal formation? 2) Why is Bhineka Tunggal Ika so important? 3) Does Bhineka Tunggal Ika contribute to the formation of customary law? This research was completed using qualitative methods. All data was collected directly or indirectly. Data acquisition was optimised through a literature study. All data was analysed qualitatively. The results showed that: 1) Bhineka Tunggal Ika can be a marker of Indonesian cultural identity in legal pluralism; 2) Bhineka Tunggal Ika, in the formation of state law, is considered relevant as a political source to accommodate customary law and religious law into state law; 3) Bhineka Tunggal Ika, as it relates to the identity of Indonesian national culture, has contributed to the formation of customary law in the midst of modern times. Pages 1802 to 1816

The Quality of Character Education Management Based on Cultural Values in Lombok, Indonesia

Muhammad Faqih1, Nurul ulfatin2, Maisyaroh3, Achmad Supriyanto4, 1Faculty of Science Education State University of Malang, 2Professor of Education Management, Faculty of Education State University of Malang, 3,4Lecturer in Education Management, Faculty of Education, State University of Malang, Email: 1Muhammadfaqih444@gmail.com,  2ulfatien@yahoo.com,  3mmaisyaroh@gmail.com,  4a.supriyanto.fip@u,.ac.id

This study aims to measure the quality of the implementation of character education which is based upon cultural values. The goal is to  implement the principles of effective character education and effective character education management. This research uses a quantitative research design with a survey method. The data collection comprised distributing questionnaires to students and teachers, with as many as 212 respondents from five schools in Central Lombok, and the City of Mataram. In relation to the questionnaire validity, 25 of 34 questions were deemed with a good reliability. The results showed that the quality of character education management, which is based upon cultural values, was not sufficient. The research proposes several recommendations. Pages 1817 to 1835

The Reconstruction of Indonesian Criminal Sanctions against Perpetrators of Corruption Based upon Justice

Ismaidara, Sri Endah Wahyuningsihb, Gunartoc, aFaculty of Social Sciences Legal Studies Pembangunan Pancabudi University, Medan, Indonesia, b,cFaculty of Law, Sultan Agung Islamic University, Semarang, Indonesia, Email: aismaidarisma@gmail.com,  bendah.w@unissula.ac.id,  cGunartowr2@yahoo.com

Corruption in Indonesia continues to show an increase from year to year. Corruption has been widespread in society, both in the number of cases that have occurred and the number of losses to the state, as well as in terms of the quality of the criminal acts committed have become more systematic and have penetrated all aspects of public life. The criminal sanctions imposed by judges against perpetrators of corruption vary widely, and there are even striking disparities in crimes against the perpetrators so that they are considered unfair. The purpose of this study is to analyze the reconstruction of criminal sanctions against the perpetrators of corruption in Indonesia based on the value of justice. The method used in this research is juridical empirical. The data sources consisted of primary data obtained by conducting interviews with judges and secondary data obtained by conducting literature studies. The data collected was then analyzed using a qualitative descriptive method. The results of the research on criminal sanctions in the law to eradicate corruption in Indonesia use a special, light minimum system, which is a minimum of 1 year in prison, and the penalty for returning the State money is the same as that for corruption, as a result judges tend to decide corruption cases with light criminal sanctions so that they need to be reconstructed by intensifying the special minimum sentence to a minimum of 10 years in prison and the punishment of returning the State money twice the money corrupted by the perpetrator, in order to have the effect of general prevention which in turn can reduce the level of corruption in Indonesia. Pages 1836 to 1850

Impact of Job Crafting on Bankers’ In-Role and Extra-Role Performance: Mediating Role of Organizational Commitment

Nazim Ali*1, Altaf Hussain2, Asghar Ali3, Itbar Khan4, Mohib Ullah5 ,Mohammad Hanif Khan6, 1,2Assistant Professor, Department of Commerce and Management Sciences, University of Malakand, Khyber Pakhtunkhwa, Pakistan, 3,4Assistant professor, Department of Education, University of Malakand, Khyber Pakhtunkhwa, Pakistan, 5Assistant Professor, IBL, Abdul Wali Khan University Mardan, Pabbi, Campus, 6Assistant Professor, Department of Tourism and Hotel Management, University of Malakand, Khyber Pakhtunkhwa, Pakistan Email: 1nazimali100@yahoo.com, 2altafhussain@uom.edu.pk, 3asghar5290100@yahoo.com, 4itbarkhan@uom.edu.pk, 5muhib@awkum.edu.pk, 6hanifyousafzai@uom.edu.pk

This research aims at investigating not only the relationship among job crafting, organizational commitment (OC) and job performance (JP) but also at finding out the mediating effect of OC between job crafting and JP. Data were gathered from the employees of banks of KP, Pakistan through self-administered questionnaires. The results established a significant association between job crafting and OC. The dimensions of job crafting were also found to affect OC. Similarly, all dimensions of OC had a significant positive relationship with JP. Furthermore, it was found that job crafting and OC both are related to both dimensions of JP. OC was found to be significant in the mediation relationship between job crafting and JP. Pages 1851 to 1859
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