Vol 7 Iss 5

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Study of Relationship between Proactive Personalities and Organizational Performance in Chinese Corporations - A Focus on the Mediating Effects of Perceived Organizational Support

MoonKyo Seo^a,  MyeongCheol Choi^b*, ^aDivision of Accounting & Tax Information, Woongji Accounting & Tax College, Paju, South Korea, ^b*Department of Global Business, Gachon University, Seongnam, South Korea,

This paper examined the mediating effects of perceived organizational support on the influences of Chinese company employees’ proactive personalities on affective commitment and turnover intention. Using the collected data, an exploratory factor analysis, confirmatory factor analysis, reliability analysis, and correlation analysis were conducted. In addition, the model's goodness of fit was confirmed and the hypotheses were verified using a structural equation. It was found that employees who have proactive personalities have an increased affective commitment and reduces their turnover intention. The effects of a proactive personality on the two outcome variables are mediated by the organizational support provided by a firm. In order to raise Chinese company employees’ affective commitment, it is necessary to select employees with highly proactive personalities or educate/train employees to make them proactive. In addition, as perceived organizational support is a key mediator, companies need to provide sufficient intrinsic and extrinsic rewards to their employee. As a proactive personality on its own does not directly influence turnover intention, mediums such as perceived organizational support should be utilized to reduce turnover intention. This study reviewed and integrated preceding research on the effects of proactive personalities and perceived organizational support on affective commitment and turnover intention in Chinese companies. Pages 1 to 17

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Development of Post-coordination Content for the Classification of Endocrine system diseases

Mijung Kim^a,

Department of Health administration, Kwangju Women’s University, 201, Yeodai-Gil, Gwangsan-Gu, Gwangju, 62396, Korea

Corresponding Author:  *kmj@kwu.ac.kr

Codes of diseases are used for administrative purposes such as hospital statistics and insurance claims. In general, coding specialists read clinical documents and then assign exact codes that meet criteria of related classification. However, due to the introduction of the electronic medical record (EMR), disease codes are automatically classified codes that are pre-mapped to the diagnosis. These auto-classified codes are less accurate than the codes given by a coder. The purpose of this study is to guarantee the detailed diagnosis input by clinicians and to obtain correct administrative codes. We have developed post-coordination content to select diagnoses by combining several words. The development target was chosen as endocrine system diseases have the highest error rate when making insurance claims. Based on the lexical analysis, four main models were defined, and post-coordination content was developed according to the models. A total of 64 models and 494 instances were created. By using the post-coordination content, it was possible to assign the KCD-7 codes correctly according to the detailed level of diagnosis. Few studies have been conducted to improve the accuracy of codes, as compared to the importance of codes, for administrative purposes. It is important that the suggested post-coordination content can ensure consistency and accuracy of classification of diseases, as well as the utilization of information such as semantic retrieval of attribute units and knowledge recycling. Pages 18 to 30

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 Creative industries, Investment trends and their impact on the Economy and Financial Sectors: A study from Vietnam

Phan The Cong^a, ^aThuongmai University, Hanoi, Vietnam, Email: ^acongpt@tmu.edu.vn

DOI: 10.53333/IJICC2013/07504

Creative industries have been seen to become increasingly important to economic well-being, with proponents suggesting that "human creativity is the ultimate economic resource," and that “the industries of the twenty-first century will depend increasingly on the generation of knowledge through creativity and innovation.” The term creative industries, refers to a range of economic activities which are concerned with the generation or exploitation of knowledge and information. Development of creative industries will contribute to the awareness and protection of intellectual property rights and copyrights in the creative industry, in order to meet the WTO’s requirements on intellectual property rights. Government support for creative industries will help create a healthy competitive environment for businesses in the industry. It is important for Vietnam’s businesses to select a proper orientation and gain a suitable position in the global creative economy. The creative service sectors of great strength in Vietnam, which are also in need of investment are: design, art, education, tourism, performing arts, fashion, handicraft, culture, foods, and others. Additionally, empirical investigations in the present study reveal that creative industry indicators have a positive and significant influence on the economy and financial sectors. This study’s findings are highly recommended to government officials, economists, and anyone else working to make strategic decisions to achieve better economic results. Pages 31 to 49

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Leadership Style and Innovativeness in the Plantation Sector:  The Mediating Role of Organizational Culture

Neil Bogahalande^a, Forbis Ahamed^b* and Mok Ee Teng^c, ^aChartered Institute of Personnel Management Sri Lanka (Inc) HR House, 43. Vijaya Kumaranathunga Mawatha, Narahenpita, Colombo 05, Sri Lanka, ^b,cFaculty of Business Management and Professional Studies Management and Science University (MSU), Shah Alam 40100, Selangor, Malaysia, Email:  ^b*forbis_ahamed@msu.edu.my

This study investigates the importance of innovativeness in leadership practices. The mediating role of organizational culture towards the relationship between leaders’ authenticity and employees’ innovativeness was further examined. About 235 managers were randomly selected from 22 Regional Plantation Companies (RPCs) from the private sector and 3 large state-run plantation companies in Sri Lanka. 210 (90%) usable responses were utilized for the analysis. In testing hypotheses, a multivariate general linear model in SPSS was applied, along with Sobel’s formula, to test the mediating effects. The results indicated that the relationships among the three major study variables: leadership authenticity, organizational culture, and innovativeness were significant. The findings also assured that the dimensions of organizational culture (involvement and consistency) partially mediated the relationship between authentic leadership and organizational innovativeness. It was also observed that the mediating effect of organizational culture on innovativeness was relatively less due to the lack of management support in the Sri Lankan plantation sector. Pages 50 to 70

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 Innovation and the Disruptive Economy: Recent Developments on the Social Change of the Socioeconomic Phenomenon

Arman Arman^a, Asep Saefuddin^b, Ismail Suardi Wekke^c, Arifuddin Mas’ud^d, Bakhtiar Abbas^e, ^aTrilogy University, Jakarta, Indonesia, ^bUniversitas Al Azhar Indonesia, Jakarta, Indonesia, ^cSekolah Tinggi Agama Islam Negeri (STAIN) Sorong, Indonesia, ^dUniversitas Halu Oleo, Kendari, Indonesia, ^eSekolah Tinggi Ilmu Ekonomi Enam Enam, Kendari, Indonesia, Email: arman@universitas-trilogi.ac.id,  asaefuddin@gmail.com,  ismail@stain-sorong.ac.id,  amasud@uho.ac.id,    babbas@stie-66.ac.id

The article elaborates on the phenomenon of disruptive economies due to innovation changes. The purpose of the paper is to formulate various theories, analyse research results from a variety of scientific literatures and identify socioeconomic phenomenons due to innovation changes. The results show that innovation and social changes have a big influence on the disruptive economy. Pagers 71 to 77

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 Quality of Public Service: A Comparative Study Between Sukamenak Village, Sub-District of Sukarame and Mandalawangi Village, Sub-District of Salopa, Tasikmalaya Regency

Ishak Kusnandar^a, ^aCollege of Administrative Science Tasikmalaya, Email: ^aishak_kusnandar@yahoo.com

This research is motivated by the importance of improving the quality of public services carried out by village governments, because village governments are the lowest government organization and they are directly related to the community. In this regard, researchers took two different sub-district village administrations in Tasikmalaya District, namely Sukamenak Village, Sukarame Subdistrict and Mandalawangi Village, Salopa District, Tasikmalaya Regency to be compared. The method used in this study is a descriptive comparative method through a qualitative approach. Researchers will reveal the quality of public services in both villages. The findings show insignificant differences on the quality of public services implemented in both villages. In both villages, the public service quality is good. Theoretically, this research is useful for the development of quality public services, and is practically useful for the governments of Sukamenak village, Sukarame District and Mandalawangi village, Salopa District, Tasikmalaya Regency in an effort to improve the quality of their public services. Pages 78 to 92

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The Role of Parenting and Peer Pressure in the Development of Juvenile Delinquent Behaviour among Higher Secondary School Children in Punjab, Pakistan: A Proposed Framework

Muhammad Umair Ashraf^a, Madya Dr. Abd Halim B Ahmad^b, Madya Dr. Azlizan bin Talib^c, ^aPhD Scholar (Sociology) Ghazali Shafie Graduate School of Government, Universiti Utara Malaysia, 06010, UUM Sintok, Kedah, Darul Aman, Malaysia, ^b,cGhazali Shafie Graduate School of Government, Universiti Utara Malaysia, 06010, UUM Sintok, Kedah, Darul Aman, Malaysia, Corresponding Address: Madya Dr. Azlizan bin Talib (azlizan@uum.edu.my)

This study proposes a research framework about the role of parenting and peer pressure, and their effects on juvenile delinquent behaviour among secondary school children in Punjab, Pakistan. This research framework has been developed after an extensive review of empirical literature. Previous studies were scarce in regard to those that attempted to examine the combined effect of parental behaviour, family structure, family socioeconomic status, and peer pressure on juvenile delinquent behaviour, especially in a Pakistani cultural context. The existing literature failed to find consistency in the relationship between parenting, peer pressure and juvenile delinquent behaviour, particularly in the context of the present research. The present study adds to existing literature by identifying factors which reduce the chance of juvenile delinquent behaviour. This research also delivers valued information for parents, policymakers, teachers, psychologists, sociologists, criminologists, child protection departments, and governmental institutions. Pages 93 to 111

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Massive Open Online Courses/ MOOCS: A Gateway to Enrich E-Learning in Management Education

Rashid Khalil^a*, Vijayakumar Srinivasan^b, ^a,bFaculty, Department of Management Studies, Middle East College Muscat, Oman,

*Corresponding Author Email: ^a*rkhalil@mec.edu.om

This study examines the introduction, implementation and output of Massive Open Online Courses/MOOCs in higher education management science students at Middle East College (MEC), Oman. A quantitative online survey was conducted to collect the data from students studying a Bachelor of Business and Information Systems. At the time of survey, 243 questionnaires were distributed among students in management specializations. The data is analysed through PSPP software. The results reveal that MEC students have sufficient resources and they are fully equipped to start and complete online courses. Additionally, students’ intentions are positive towards their enrolment in MOOCs but there is a lack of awareness among students. MOOCs help achieve module learning outcomes and enhance the self-learning skills and digital competences of the students in their programs and areas of interest. Pages 112 to 124

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Economic Outlook and the Medium Income Trap in the Digital Era in Vietnam

Phan The Cong^a*, Pham Thi Minh Uyen^b, ^a,bThuongmai University, Vietnam, Email: ^a*congpt@tmu.edu.vn

The middle-income trap is the phenomenon whereby countries find it difficult to attain high income levels after reaching middle-income levels. This is an obstacle that countries need to overcome in their socio-economic development. Since 2008, Vietnam has been struggling with its goal to shift from middle income to a high income country as Vietnam is approaching the end of the gold labor population period. This study into Vietnam’s growth model and the possibility of falling into the middle-income trap aims to answer two questions: (1) Does Vietnam have a risk of falling into the middle-income trap? (2) How can Vietnam change its’ economic growth model to avoid the trap? With secondary data analyses and case analyses, this study shows that Vietnam has a high risk of falling into the middle-income trap and the only way to avoid the trap is to make a robust and comprehensive change of its’ economic growth model. The study analyses Vietnam’s policies to provide an overview of Vietnam’s long run economic growth policy and different scenarios of Vietnam’s economic development by 2035. In addition, this study has examined the empirical relationship between a set of economic variables and gross national product. The findings of this study indicate that both positive and negative influences are observed from various economic indicators on the GNP of Vietnam. For the policy makers, researchers and students, this study provides significant documentary evidence for a better understanding of the relationship between the explanatory and outcome factors of the study. Additionally, this study’s findings can provide a good guide for policy making and an analysis of the the economic trends in Vietnam’s economy. Pages 125 to 146

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 Does IFRS Impact on Indonesian Financial Reporting Quality and Performance? A Case Study of Companies in Indonesia

Akhmad Saebani^a*, Andi Manggala Putra^b, Darlin Aulia^c, ^a,bFaculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta, Indonesia ^cSekolah Tinggi Ilmu Ekonomi MNC, Indonesia

Corresponding Author Email: ^a*a.saebani@gmail.com,^bandimanggalaputra@upnvj.ac.id,  ^cdarlin.aulia@stiemnc.ac.id

In 2011, IFRS was adopted in Indonesia using the convergence method. This research aims to evaluate the hypothesis that IFRS could improve accounting quality and comparability. Using the indicators of income smoothing, timely loss recognition, earnings management by modified Jones, and performances, the results are found to be different from previous research where sample companies are derived from companies with the highest market capitalisations. The sample used in this research is the companies that are consistently found in the KOMPAS100 index during 2007-2018. This finding contributes to the literature of financial reporting standards and re-evaluates whether the internationalisation of accounting standards provides the best practice for financial reporting. Pages 147 to 161

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The Improvement of Conceptual and Procedural Understanding by Scaffolding with Responsiveness

Wawan Gunawan^a*, I Nyoman Sudana Degeng^b, Sugeng Utaya^c, Sulton^d, ^a,b,c,dGraduate Student, State University of Malang, Indonesia,

Email: ^a*wawan.gunawan.1601219@students.um.ac.id,

^bnyoman.sudana.d.fip@um.ac.id, ^csugeng.utaya.fis@um.ac.id,   ^dsulton.fip@um.ac.id

This study aims to determine the differences in teaching with responsiveness and expository to conceptual and procedural understanding. Achievement motivation aims to describe the characteristics of students. The method in this study is Quasy Eksprimen Design. Data collection utilises interviews, tests, and questionnaires. The data analysis technique used is a multivariate analysis test. The results of the data analysis are (1) students taught by scaffolding with a relatively good expository obtained an average of 69.43 (2) students taught by scaffolding with a relatively better response obtained an average of 77.81. It can be concluded that the learning outcomes obtained through scaffolding with responsiveness better impact than through scaffolding with expository. Pages 162 to 179

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 Private and Public Financing Developments and Spur Economic Growth in Light with the 2030 Saudi Arabian Vision. An Empirical Analysis

*Elhachemi Abedlkader Hacine Gherbi^a, ^aCollege of Business Administration, Imam Abdulrahman Bin Faisal University.

*Corresponding Author Email: elhachemi2007@yahoo.fr

In this paper, empirical analysis is used to examine the impact of private and public financing developments on Saudi Arabia’s economic growth, in line with the 2030 vision, and to describe the causality relationship that exists from 1982 to 2016. Long-run estimations were identified through the Auto Regressive Distributed Lag ARDL model. The results generally indicate that private sector performance is better than the public sector in supporting long run economic growth process in KSA. In addition, total bank claims on the private sector showed a positive and significant effect on GDP and GFCF, while total bank claims on the public sector showed a positive significant effect on GDP and a negative significant impact on GFCF. Furthermore, the results indicate that only bank credit to the private sector has a positive and significant effect on gross fixed capital formation. This study is helpful for policy makers, bankers and investors for formulating future policy. This paper is the first attempt to compare private and public sector performance on supporting long run economic growth in light of Saudi Arabia’s 2030 Vision. Pages 180 to 198

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A Review of Regional Apparatus Recruitment in Indonesian Territorial Reform

Suraji^a, Muhamad Ali Embi^b, ^aGhazali Shafie Graduate School of Government, Universiti Utara Malaysia, ^bProfessor College of Law, Government and International Studies Universiti Utara Malaysia,

Email: ^asurajimunawir@gmail.com,  ^bali@uum.edu.my

One of the factors that led to the failure of new territorial reform is that the recruitment process apparatus was not in accordance with education and competence. This happened because the recruitment process of the apparatus was limited to meet the needs of territorial reform and the interests of officials, local youth, and families. The process of recruiting regional apparatus was not based on education and grades. Moreover, there was no independence in the carrying out of the selection process. Institutional strengthening and appropriate resource arrangement for territorial reform will have an impact on the performance of new autonomous regions. This study focuses on the recruitment of regional apparatus for territorial reform in Pangandaran Regency, West Java Province, Indonesia. This study is expected to reveal the problems and solutions for the process of recruiting regional apparatus in Pangandaran Regency, West Java Province, Indonesia. It is expected that the regional apparatus in the territorial reform can advance the region to become progressive, prosperous, independent, and optimal in public service. Pages 199 to 211

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Towards Developing IT-based Tax Fraud Detection Models – The Need for Reform in the Tax Audit/Investigation Process

Gholam Reza Zandi^a, Siti Normala Sheikh Obid^b*, Rashedul Hasan^c, Al Seddig Alshali Ruhoma^d, ^a,dBusiness School, Universiti Kuala Lumpur, Malaysia, ^bIVY Academy, Malaysia, ^cSenior Lecturer, Nilai University, Malaysia, Email: ^b*drctnormala@gmail.com

Tax fraud is considered to be a global phenomenon affecting both developed and developing countries. It affects all sectors of a state, and can take different forms and methods which are illegal or immoral. Statistics show that tax evasion and fraud in developed countries ranges from 5% to 25%, while it is 30% to 40% in developing countries. In Malaysia, taxpayers abused the Inland Revenue Board Malaysia (IRBM) and fraudulently obtained about RM 47 billion in the last two years alone; the government also lost about RM 1.4 billion after the failure of 20 companies to pay their taxes (Sabin, 2015). There are several methods and tools to detect and limit tax evasion activities, such as statistical models, logistic regression, as well as neural networks. Recent research on fraud detection has been much more varied in the methods studied, such as the detection of fraud using analytical techniques or data mining methods, with a particular focus on computer intelligence-based techniques. Another means of detecting tax evasion is cross checking official sales and purchase accounts. The purpose of this study is to develop a tax fraud detection index as a mechanism to assist tax auditors detect fraudulent corporate reporting and to prevent tax evasion. This study focuses on integrating the development of index with the online tax reporting system to develop a convenient system for both taxpayers and tax auditors. Using semi-structured interviews with IRBM, external auditors and academic experts, as well as opinions from taxpayers, are used to discover/explore potential information of disclosure. Content analysis of transparency in tax reporting using TFDi has been adopted after access to sample tax fraud case files. Pages 212 to 227

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Asymmetrical Subject-Verb Agreement in Standard Arabic and Urdu Languages:  A Comparative Study

Mohammed Ilyas^a*, Mansour Al Shibani^b, ^aDepartment of English, College of Science and Humanities in Alkharj, Prince Sattam bin Abdulaziz University, Al-Kharj 11942, Saudi Arabia, ^bDepartment of Arabic Language, College of Education in Alkharj, Prince Sattam bin Abdulaziz University, Email: ^a*m.ebrahim@psau.edu.sa,  ^bmq.alotaibi@psau.edu.sa

This study attempts to demystify the structural patterns in Arabic and Urdu languages in order to justify that both languages technically belong to two unrelated language families and despite a lot of intercultural similarities and patterns in both, each has distinct sentence structures. In this paper, the researchers specifically investigate subject-verb agreement in Arabic and Urdu languages. Arabic is a language that uses Verb-Subject-Object (VSO) and Subject-Verb-Object (SVO) word order. Verb initial word orders like in Classical Arabic are relatively rare across the world's languages. Urdu uses the Subject-Object-Verb (SOV) order, which in linguistic typology, is one in which the subject, object and verb of a sentence usually appear in that order and this label is often used for Ergative languages too that do not have subjects but have an agent–object–verb order. This research paper explains various alternations of these word orders in both Arabic and Urdu to show how this agreement asymmetry is reflected in these sentence structures. The paper hence highlights how verbs assign agreement in both languages. Pages 228 to 243

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Insights into Whistleblowing Practices in Malaysian Companies

Akmalia M. Ariff^a, Hafiza Aishah Hashim^b, Roshaiza Taha^c, Nurul Nabilah W. M. Salleh^d, ^a,b,c,dFaculty of Business, Economics and Social Development, Universiti Malaysia Terengganu, Malaysia,

This study explores the understanding regarding whistleblowing among professional accountants in Malaysia, in order to gather insights into corporate whistleblowing practices. The expected role of professional accountants in identifying financial misconducts highlights the need for whistleblowing in the profession.  Focusing on Malaysia, the institutional perspectives of an emerging market are considered in understanding whistleblowing practices. Data was collected through interviews with professional accountants according to their understanding on regulatory requirements, preferred mechanisms for whistleblowing, and consequences of whistleblowing. The findings indicated that respondents; i) are aware of whistleblowing, ii) have limited knowledge on related regulations, iii) prefer internal whistleblowing, and iv) have mixed opinions on their roles in whistleblowing. While acknowledging that whistleblowing can deter unethical conduct, they raised concerns regarding the effectiveness of the existing whistleblowing regulations. This study provides suggestions on further awareness and education to promote whistleblowing, especially to understand the correct procedures to follow in reporting unethical misconduct. Suggestions are made in relation to the independence of the unit or body receiving the report in order to protect and safeguard the whistle-blowers. Pages 244 to 265

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Executives’ Gender and Firm Value

Desi Zulvina^a, Desi Adhariani^b, ^aPostgraduate Program in Accounting, Faculty of Economics and Business, Universitas Indonesia, ^bFaculty of Economics and Business, Universitas Indonesia, Email: ^adesizulvina@gmail.com,  ^bdesi.adhariani@ui.ac.id

The purpose of this paper is to examine the effect of executives’ gender on the firm value of Indonesian manufacturing firms. Executives' gender is measured by the existence of women as CEOs and CFOs, and corporate value is measured by Tobin’s Q. This study hypothesizes that both female CEO’s and CFO’s have a positive association with firm value. The sample of this research is manufacturing firms listed on the Indonesian Stock Exchange in the period of 2016-2017. Data was collected from companies’ annual reports and their websites; while financial data was obtained from the Thomson Reuters Eikon database. The results of the descriptive data showed the percentage of female CFO’s in the studied sample was 19%, and the results from a panel regression indicate a positive effect on firm value. Meanwhile, women as CEOs only made up 4% of the total observed sample and the results showed that it does not affect firm value. Previous studies have produced mixed results regarding female CEO’s and female CFO’s on firm value. This study showed an increase in the value of the company's financial management when led by women. Some previous findings indicate that women are more responsive to moral and ethical norms. Women’s ability to listen, motivate, persuade, and inspire others makes them more suitable than their male counterparts for leading financial functions. This result brings a practical implications for companies to consider women as CFOs. In addition, this research can add to the academic literature related to executives’ gender and firm value. Pages 266 to 279

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The Effect of Bonuses, Cost of Debt, Tax Avoidance, and Corporate Governance on Financial Reporting Aggressiveness: Evidence from Indonesia

Arief Enggar Jananto^a, Amrie Firmansyah^b, ^a,bDepartment of Accounting Polytechnic of State Finance STAN Bintaro Main Street 5th Sector, Bintaro Jaya South Tangerang, Banten, Indonesia, 15222, Email: ^aariefenggar@gmail.com,  ^bamrie.firmansyah@gmail.com

This study is examines the effect of bonuses, cost of debt, tax avoidance, and corporate governance, on financial reporting aggressiveness. This research is quantitative research with multiple linear regression models. The sample employed in this research is all companies listed on the Indonesian Stock Exchange (IDX), excluding financial companies and companies from sectors that receive special treatment in taxation, namely the property, construction, real estate, shipping, aviation and oil and gas sectors. The samples selection is from 2012 to 2017, using a purposive sampling method, with the number of samples amounting to 260 observations. The model examination is conducted by panel data regression with a fixed effect model. The results suggest that the cost of debt and corporate governance is negatively associated with financial reporting aggressiveness, while tax avoidance is positively associated with financial reporting aggressiveness. Furthermore, bonuses are not associated with financial reporting aggressiveness. Pages 280 to 302

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 An Empirical Study on Capital Structure Decisions in Determining Risk Information Disclosure in Bursa Malaysia ACE Market

Norliza Ramli^a, Rina Fadhilah Ismail^b*, Nur Hayati Ab Samad^c, Saunah Zainon^d, ^aDepartment of Accountancy, Kolej Poly-Tech MARA Bangi, Malaysia, ^b,c,dFaculty of Accountancy, Universiti Teknologi MARA, Malaysia, Email: ^b*rinafadhilah@uitm.edu.my

Past studies highlight the importance of communicating potential risk occurrences to the shareholders, in line with the commitment to upholding a principle of transparency through voluntary disclosure. This study aims to examine the influence of capital structure decisions on risk information. A sample of 270 companies listed under the ACE Market in Bursa Malaysia, covering a three years’ period from 2013 until 2015 is chosen. This study employs a quantitative method and content analysis to meet the objective of the study. Factors of short-term debt, long-term debt, total debt, company growth, company size and industry are examined to explain the variation in risk information disclosure.  The findings observe a moderate level of risk information disclosure practice among ACE Market companies, whereby most of the companies are more inclined to disclose mandatory risk instead of voluntary risk information. Also, the multiple regression results show that only company growth and size have a significant influence on risk information disclosure. Other factors indicate insignificant results on risk information disclosure. The results discover lower debt consumption among ACE Market companies contributing to low-risk occurrences exposure that resulted in low-risk disclosure. This study highlights the importance of enhancing information disclosure among potential-to-growth companies in Malaysia on management capital structure decisions to mitigate potential risk occurrences. Pages 303 to 336

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Family and University Collaboration: Student Guidance Practices from The Islamic University of Alauddin in Makassar, Indonesia

Arifuddin Arifuddin^a, Ismail Suardi Wekke^b, Firdaus Firdaus^c, ^aFaculty of Dakwah & Communication, State University of Alaudin, Gowa, Indonesia, ^bGraduate Program, Sekolah Tinggi Agama Islam Negeri (STAIN) Sorong, West Papua, Indonesia, ^cGraduate Program, Universitas Indonesia, Depok, Indonesia, Email: ^aaarifuddin@gmail.com,  ^biswekke@gmail.com,  ^cfirdaus@stkip-pgri-sumbar.ac.id  

This article shows that there is a common thread that connects the roles and functions of education in family nursing review, with the establishment of Islamic morals. The linkage of these two variables arouses the writer’s interest in examining the extent of the role and functions of family in the formation of the Islamic morals of students enrolled in UIN Alauddin, Makassar. Instructions and rules contained in religious spirit seem to be ideal and glorious, because they teach a dynamic and progressive life, appreciate the mind through the development of science and technology, balance and meet material and spiritual needs, develop social awareness, appreciate time, prioritize brotherhood, and promote more positive attitudes. Furthermore, this research discusses the term bilisan al-hal, which is used to refer to communication activities through acts, actions or real deeds. Finally, this article shows that morality is a collection of properties hidden in the soul and by encouragement or consideration of nature, an act can be said to be good or bad in the eyes of man. Pages 337 to 344

Consumer Culture, Food Choices and Cultural Tourism Development: A Study from Thailand

Parichat Sriharan^a, Siwarit Pongsakonrrungsilp^b, Pimlapas Pongsakonrrungsilp^c, ^a,b,cSchool of Management, Walailak University, Nakhonsrithammarat 80611 Thailand

Conceptualizing the Relationship between Employer Brand Pride, Employer Brand Reputation, Employee Engagement and Employee Brand Loyalty

Muhammad Awais Ilyas^a, Ifraz Adeel^a, Ahmad Said Ibrahim Alshuaibi^b, Hasnizam Shaari^c, ^aThe University of Lahore, Sargodha, Pakistan, ^bInstitute of Management Technology, Dubai, UAE, ^cUniversiti Utara Malaysia, Sintok, Malaysia

Communication Behaviour: A Struggle Against Illiteracy in Eastern Indonesia

Zaqia Ramallah^a*, Dadang Rahmat Hidayat^b, Anter Venus^c, Agus Rahmat^d, ^aLecturer of Universitas Multimedia Nusantara, Ph.D Student of Communication Science, Universitas Padjadjaran, Indonesia, ^b,c,dLecturer of Universitas Padjadjaran, Indonesia, E-mail ^a*zaqia.ramallah@lecturer.umn.ac.id, zaqia16001@mail.unpad.ac.id