Vol 13 Iss 7

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

Awlia Jabber Sahib Al Hilai^a, ^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

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Indonesian Omnibus Law in Taxation

Lucky Kartanto^a*, Prasetijo Rijadi^b, Sri Priyati^c, ^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

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

Imas Purnamasari^a, Disman^b, Nugraha, N^c, Ikaputera Waspada^d, Amir Machmud^e, ^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

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

Maheran Zakaria^a, Ida Rosnidah^b, Eka Nurmala Sari^c, Noreen Azella Nawi^d, ^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

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

Tariq Mahmood Khan^a, Yahya Don^b, ^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

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

Muhammad Raza^a*, Vladimir V. Kolmakov^b, Atif Aziz^c, Ali Saleh Alshebami^d, ^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

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

Suwarno Suwarno^a*, Rinawati Rinawati^b, Rahmawati Rahmawati^c, Widagdo Ari Kuncara^d, Probohudono Agung Nur^e, ^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

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

Dwi Hasmidyani^a*, Budi Eko Soetjipto^b, Wahjoedi^c, Hari Wahyono^d, ^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

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

Dung Van Nguyen^a, Cuong Huu Nguyen^b*, Toan Quang Le^c, Thanh Danh Do^d, ^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

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

Maryam Hashem^a, David Gallear^b, Esra Aldhaen^c, ^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

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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 Ali^a, ^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

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Impact of Audit Quality in Reducing External Audit Profession Risks

Jalil Ibrahim Salih^a, Hakeem Hammood Flayyih^b, ^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

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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- Quraishi^a, Thair Sabri Mahmoud Al- Ghabban^b, ^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

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The Relationship between Bank Deposits and Profitability for Commercial Banks

Ameerh Hatif Haddawee^a, Hakeem Hammood Flayyih^b, ^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

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

Nedhal Aziz Mahdi^a, Alaa Shamsallah Noorullah^b, Fatima Salih Mahdi^c, ^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

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

Haider Abdulhussein Hameed Al Mustawfiy^a, ^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

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

Christophil S. Medellu^a, ^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

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A Semantic and Pragmatic Study of the Oxymoron in Selected Poems

Mohammed E. Alwan^a, ^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

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Pipelined Parallel Processing Implementation based on Distributed Memory Systems

Adnan Mohsin Abdulazeez^a, Lana Latif Nahmatwlla^b, Diyar Qader Zeebaree^c, ^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

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The Preventive Role of Digital Visual Surveillance of a Crime

Adel Kazem Saud^a, Khalid Khudair Dahham^b, Muhammad Abdul Mohsen^c, Ibrahim Hamid Mohsen^d, ^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

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

Murad Ismail Ahmed^a, ^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

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

Subhi R. M. Zeebaree^a, Siddeeq Y. Ameen^b, Mohammed A. M. Sadeeq^c, ^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

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

Imam Muslimin^a, ^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

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An Economic Valuation of the Repang Muaif Bird Watching Area

Mesak Iek^a, Marsi Adi Purwadi^b, ^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

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

La Mani^a*, Muhamad Aras^b, Z. Hidayat^c, ^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

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

Saparuddin Mukhtar^a, K. Y. S. Putri^b, Maulina Larasati Putri^c, Marisa Puspita Sary^d, Vera Wijayanti Sutjipto^e, S Bekti Istiyanto^f, Assyifa Amelia Azzahra^g, ^{a,b,c,d,e,f,g}Universitas 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

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Financial Management Strategies for Rattan Farming Enterprises

Ali Supriadi^a*, Rajindra^b, Sarifuddin T^c, Wahba^d, Dicky Yusuf^e, Rasmi Nur Anggraeni^f, Ahmad Yani^g, ^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

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

Dede Suleman^a, Hapzi Ali^b, Dewi Nusraningrum^c, Mochammad Mukti Ali^d, ^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

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

Ali Matar¹, Fadi Al-Shannag², Mahmoud Al-Rdaydeh^3*, 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

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

Mohammed Hussein Kadhim Algburi^a*, Hassan Shakir Abied Alshamarry^b, Hayder Jawad kadhim^c, ^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

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

Akif Khilmiyah^a*, Fitriah M. Suud^b, ^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

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A Model for Stock Return Predictability in Indonesia

Aminullah Assagaf^a, Nur Sayidah^b*, ^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

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

Nguyen Thi Thuy^a, Le Thi Minh Loan^b, ^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

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

Suparno^a*, Sumadi^b, Novi Eka Susilowati^c, Muhammad Hambali^d, Sainee Tamphu^e, ^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

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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-Hussainawy^a, ^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

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

Maitham Handal Sharif^a, ^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

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

Issam Aldabbagh^a, Rowaida Al Aqrabawi^b, ^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

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Challenges for Implementation of Village Innovation Policy in Realising Sustainable Development

Lina Nasihatun Nafidah^a, Noorlailie Soewarno^b*, Bambang Tjahjadi^c, ^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

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

Sefriani^a, Dodik Setiawan Nur Heriyanto^b, ^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

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

Slamet Riyadi^a, ^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

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Aesthetic Performance of Wayang Wong Millennial

Ni Made Ruastiti^a*, I Komang Sudirga^b, I Gede Yudarta^c, ^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

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

Wahidmurni^a, ^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

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

Obed Nahayo^a, Suryanto^b*, Windijarto^c, Jean Paul Rutikanga^d, ^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

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

Nham Phong Tuan^a, Nguyen Nhu Ngoc^b*, Nguyen Thi Thanh Huyen^c, Tran Nhu Phu^d, Hong Tra My^e, ^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

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

Danko Yuriy^a, Wu Ling Ling^b, ^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

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

Widarto Rachbini^a, Harimurti Wulanjani^b, Iha Haryani Hatta^c, Nurul Hilmiyah^d*, ^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

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

Mustafa Hussein Hasan^a, Ali Talib Hussein^b, Mohammed Noori Farhan^c, ^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 Heliawati^a*, Giyanto^b, Bibin Rubini^c, ^abcScience Education, Graduate School of Pakuan University, Bogor, Indonesia, ^bSMK N 1 Gegerbitung, Sukabumi Regency, Indonesia, Email: leny_heliawati@yahoo.co.id

Indonesian Inclusive Education "Uniformity in Diversity"

Imam Yuwono^a, Chairil Faif Pasani^b

^abTeacher Training and Education Faculty, University of Lambung Mangkurat

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

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

Syahrul Ridha^a*, Puspita Annaba Kamil^b, Abdul Wahab Abdi^c, Muhammad Yunus^d, Intan Safiah^e, ^a,bSTKIP Al-Washliyah, Banda Aceh-Indonesia, ^{c. d. e}Universitas 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 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.

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

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

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

Chowwalit  Chookhampaeng^1*, 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

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

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

The Relationship between Creativity Domains and Academic Environment

Malek Nassar Abdallah Awawdeh¹ and Lim Hooi Lian^2, 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

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

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

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

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

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

Mind Mapping as an Academic Approach to Improve the Multiple Intelligences

Idat Muqodas^a*, Azizah Abdullah^b, Aan Yuliyanto^c, Hafiziani Eka Putri^d, ^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.

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

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

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

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

The Relationship between Creativity Domains and Academic Environment

Malek Nassar Abdallah Awawdeh¹ and Lim Hooi Lian^2, 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

Strategic Agility and Millennials Generation: An Education Policy Formulation

Jamaluddin Ahmad^a*, Hariyanti Hamid^b, Nuraini Kasman^c, Muhammad Hanafi^d, ^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

Artificial Intelligence Discourse and Education Planning in Cultural Content

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

Building Employee Performance through Organisational Commitment

Janah Sojanah^a, Nova Rahmawati Chaidir^b, Tjutju Yuniarsih^c, Amir Machmud^d, ^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

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

Ahmed Hashim Abed^a, Mothana Abdulkadem Mashaf^b, ^a,bCollege of Law, University of Misan, Iraq, Email: ^aahmedhashimabed@uomisan.edu.iq,  ^bmothanaabdulkademmashaf@uomisan.edu.iq

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

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

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

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

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

Rahman Saeni^a, Muhammad Hasyim^b, Nosakros Arya^c, ^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 Financial Equilibrium Based on a Marginal Approach to Improve the Financial Performance of the State Electricity Company (PLN)

Aminullah Assagaf^a, Nur Sayidah^b*, Sri Utami Ady^c, ^a,b,cFaculty of Economics and Bussiness, University of Dr. Soetomo Surabaya.

Email:  ^bsayidah36@gmail.com.

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

Faiza Ibrahim Alghabban^a, Thair Sabri Alghabban^b, ^a,bFinancial studies, post- Graduate institute for accounting & financial studies, University Bagdad, Iraq,

Impact of Corporate Governance on Financial Performance of Banks in Iraq

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

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

Yassir Nori Mohammed^a, Wafaa Hussein salman^b, Bahaa Hussein Mohammed^c, Hakeem Hammood Flayyih^d, ^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.iq,  ^bdrwafaalhaidari@coadec.uobaghdad.edu.iq,  ^cbahaa@coadec.uobaghdad.edu.iq,  ^dhakeem.hmood@coadec.uobaghdad.edu.iq

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

Askar^a, Mukmin Muhammad^b, ^aSTIMIK Akba, ^bSTIA Al Gazali Barru, Indonesia, Email: ^aaskartaliang22@gmail.com,  ^bmukmintomy48048@gmail.com

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

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

The Economic Relationships between Turkey and European Union 1993-2001

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

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

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

A Seizure for the Debtor to Third Parties

Dldar R Abdulkarem^a, Dildar F Zebari^b, Haval Sadeeq Ismael^c, ^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.krd,  haval.ismail@nawroz.edu.krd

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

Abdul Hussain Moussa Mohammed Moussa^a, M.M. Taha Mahdi Mahmood Ahmad^b, M.M Najem Abdul Aali Abas^c, ^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

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

Natasha A. Prawira^a, Sabrina O. Sihombing^b, ^a,bFaculty of Economy and Business Universitas Pelita Harapan Tangerang, Indonesia, Email: ^aprawiranatasha@gmail.com,  ^bsabrina.sihombing@uph.edu

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

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

Remedial Classes for Middle School Students:  Evidence from UAE

Zuhrieh Shanaa^a, Nuha H. Hamada^b, ^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

Indicators of Social Competencies in Gifted Students

Rini Sugiarti^a*, Rati Riana^b, ^aFaculty of Psychology Universitas Semarang, ^bFaculty of Law Universitas Semarang, Email: ^a*riendoe@usm.ac.id

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

Mardi^a*, Susi Indriani^b, Febry Valentine^c, ^a,b,cFaculty of Economics, Universitas Negeri Jakarta, Indonesia, Email: ^a*mardi@unj.ac.id, ^bsisusie.indriani@unj.ac.id,  ^cfebryvalentine14@gmail.com

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

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

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

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

Organisational Rhetoric and its Role in Achieving Proactive Sustainability

Fatimah Hussein Kadhim^a, Bushra Jawad M.Ridha^b, Suadad Ali Abed Alabbas^c, ^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.com,  ^cSudad.a@uokerbala.edu.iq

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

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

Basic Teaching Skills Based on Self-Learning

Debora^a*, Sulamit Syeba^b, ^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

The Determinants of Creative Economy in Developing the Independence of Pesantren

Anton Bawono^a, Muh. Saerozi^b, Nafis Irkhami^c, Rifda Nabila^d, Saiful Anwar^e, Mohammad Rofiuddin^f, ^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

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

Hary Febriansyah^a*, Ir. John Welly^b, Santi Novani^c, Haifa Labdhagati^d, ^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

COVID-19 and Students’ Anxiety Management

Bernadetha Nadeak^a, Lamhot Naibaho^b, Mardin Silalahi^c, ^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

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

Ahmed Sa'ad Aziz^a, Suhaib Majeed Kadhem^b, Ali Abdullah Saaed Alfuady^c, ^a,b,cDepartment of English/College of Arts/ University of Al-Qadisiyah /Iraq, Email: ^aahmed.aziz@qu.edu.iq,  ^bSuhaib@qu.edu.iq,  ^cali.alfuady@qu.edu.iq

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

Adnan Mohsin Abdulazeez^a, Nishtiman Rashid Ali^b, Diyar Qader Zeebaree^c, ^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.krd,  ^bdqszeebaree@dpu.edu.krd

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

Burhanuddin Abd. Gani^a*, Zaiyad Zubaidi Uizullah^b, Riadhus Sholihin Syaukani^c, Marzuki Muhammad Ali^d, Muhammad Siddiq Armia^e, ^a,b,c,dFaculty of Sharia and Law, State Islamic University (UIN) Ar-Raniry, Indonesia, Email: ^a*burhanuddin.gani@ar-raniry.ac.id

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

Issam Taamneh^a, Abeer AL-Ghazo^b, ^aLanguages and Translation Department , Isra University, ^bDepartment of English Language and Literature, Ajloun National University,

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

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

Yuli Rahmawati^a*, Fransisca Dushita Andanswari^b, Achmad Ridwan^c, Robyn Gillies^d, Peter Charles Taylor^e, ^a,b,cUniversitas Negeri Jakarta, Indonesia, ^dUniversity of Queensland, Australia, eMurdoch University, Australia, Email: ^a*yrahmawati@unj.ac.id

Comprehensive Statements under Sustainability Accounting: A Case Study

Mohammed Ibrahim Ali^a*, Salma Mansour Saad^b, ^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 Effect of International Standards on Capability Development of Innovative Thinking towards International Financial Reports

Zaid Aed Mirdan^a, Donya mohsin khalaf^b, Mays Mushtaq Abdulaaima^c, ^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.iq,  ^cMacemushtaq@uomustansiriyah.edu.iq

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 Ubaid^a, ^aLecturer at Department of financial and Banking Sciences, College of Administration and Economics, University of Baghdad, Iraq, Email: ^abasiemkhamies@gmail.com

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

Khalid Khudair Dahham^a, Muhammad Abdul Mohsen^b, Ibrahim Hamid Mohsen^c Adel Kazem Saud^d, , ^a,dCollege of law, University of Kerbala, Iraq, ^bFurat technical university, Al nagaf, ^cInspector General, ministry of health, Email:  ^ak.almamoury@gmail.com,  ^bInj.dr.moh@atu.edu.iq, ^cd_ibraheem1975@yahoo.com    ^dAdel.kadhem.@uokerbala.edu.iq,    

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

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

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

Sri Endah Wahyuningsih^a, Anis Mashdurohatun^b, Abd. Syakur^c, ^a,b,cFaculty of Law, Universitas Islam Sultan Agung Semarang Indonesia, Email:^aendah.w@unissula.ac.id,^banism@unissula.ac.id,  ^csyakurabdmpd@gmail.com

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

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

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

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

Ismaidar^a, Sri Endah Wahyuningsih^b, Gunarto^c, ^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

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.p^k, ⁵muhib@awkum.edu.pk, ⁶hanifyousafzai@uom.edu.pk