Volume 06 - Issue 02

Paper Title :: Analysis of Competence and Work Environment on Employee Performance with Organizational Commitment as an Intervening Variable
(Study at the Office of Maritime Affairs and Fisheries of East Java Province)
Author Name :: Rina Fariyani || Tri Kartika Pertiwi || Muhadjir Anwar
Country :: Indonesia
Page Number :: 01-13
Employee performance is the result or performance of employees who are assessed in terms of quality and commitment based on work standards determined by the organization or company. This study aims: 1) to determine the effect of competence on employee performance, 2) to determine the effect of the work environment on employee performance, 3) to determine the effect of competence through organizational commitment on employee performance, 4) to determine the effect of the work environment through organizational commitment on employee performance.
The object of this study were 91 ASN employees at the Maritime Affairs and Fisheries Office of East Java Province. Data analysis technique uses Partial Least Square (PLS).
From the results of data analysis it can be concluded that: 1) high employee competence can improve employee performance better, 2) a good work environment can improve employee performance better, 3) organizational commitment has an effect as a variable that mediates the relationship between competence and employee performance, and 4) organizational commitment has an effect as a variable that mediates the relationship between work environment and employee performance.
Keywords: Competency, Work Environment, Organizational Commitment, Employee Performance
[1]. Adha, et al. (2018). The Effect of Work Motivation, Work Environment, Work Culture on Employee Performance at the Jember District Social Service. Science and Technology Research Journal . Vol. 4 No. 1
[2]. Anggraeni, L and Helmy, I. (2020). The Influence of Competence and Independence on Employee Performance with Organizational Commitment as an Intervening Variable. Scientific Journal of Management, Business and Accounting Students 2(2)
[3]. Anggraini, R., et al. (2021). The Effect of Organizational Commitment on Employee Performance at the Enrekang Regency Regional Personnel and Education and Training Agency.Journal.unismuh. Vol 2, No. 3,
[4]. Anshori, M. & S. Iswati. (2017) Quantitative Research Methodology . Surabaya: Airlangga University Press.
[5]. Aulia, V. 2021. The Effect of Competence and Organizational Commitment on Employee Performance at PT. Hamatek Indo Bekasi. JIMEN Management Student Innovative Journal Vol. 1, No. 2.

Paper Title :: The Role of the Governor in the Local Government Administration System in Indonesia
Author Name :: Sarkawi || Ainuddin
Country :: Indonesia
Page Number :: 14-25
Regional autonomy was born as an interesting idea as a form of correction of the style of government and the relationship between the center and the regions which is centralized, exploitative and far from democratic values which are currently the mainstream of the prevailing political system in the world.1.The Role of the Governor Philosophically,Basedon the various explanations above, it can be concluded that the philosophical reconstruction of the position and role of the Governor must be based on the spirit of the existence of the Governor to safeguard the Unitary State of the Republic of Indonesia so that therefore the role and position of the Governor must be clear, namely as the Representative of the Central Government in the regions and As Regional Head.2.Theoretical Role of the Governor, Governors must guarantee the implementation of the vision and mission of the central government, especially general administration tasks such as national stability and integration, government and development coordination, and supervision of district/city government administration.Asa consequence, a systematic arrangement is needed that describes a tiered relationship, including supervision, guidance, and coordination of administration and development in districts/cities.3.The Normative Role of the Governor,Government that involves the involvement of various parties in an area based on the aspirations of the local community, then government affairs which are the authority of the central government are partially handed over to regional governments to be managed as their own household affairs.Therefore, philosophically the emphasis on regional autonomy remains at the district/city level, this is based on the possibility of a federal concept occurring if regional autonomy is emphasized at the provincial level but the Governor is given a bigger role and stronger authority as a representative of the central government in especially in relation to supervision and budget allocation.
Keywords: Regional Autonomy, Role of the Governor
[1]. AtengSyafrudin, 1993, Government Coordination Arrangements in the Regions, Publisher Citra Aditya Bakti, Bandung.
[2]. BN Marbun, Regional Autonomy 1945-2005 The Process and Reality of Otda Development, From the Colonial Era to the Present (Jakarta: Pustaka Sinar Harapan, 2005)
[3]. Eko Prasojo, 2006, Reconstruction of Relations between the Central Government and Regional Governments in Indonesia: Between Centripetalism and Centrifugalism, Inauguration Speech as Permanent Professor of FISIP UI, Depok.
[4]. Hans Kelsen, 1973, General Theory of Law and State, New York Russell & Russell page 66.
[5]. Kompas, 23 July 2010.

Paper Title :: Study about Civic Education Program in Building Awareness of Defending the State
Author Name :: Zulyan || Amnah Qurniati || Evi Tamala
Country :: Indonesia
Page Number :: 26-31
The aim of the research was to find out the role of civic education in building awareness of state defense at one of the senior high schools in Bengkulu City, to find out the role of civic education teachers in building awareness of defending the state at one of the senior high schools in Bengkulu City and to find out the efforts made by schools in building awareness self-defense state. The method used in this study is random sampling or random samples. While data collection techniques using observation, interviews and documentation, data analysis techniques the authors use data reduction, data display and verification. The results of the research, Civic educations have a strategic role in preparing citizens who are intelligent, responsible, cultured, have a sense of nationality and are ready to defend the country. Although it cannot be separated from other supporting facilities such as extracurriculars at schools and professional teachers. Some of the teacher's roles in instilling students' state defense morals and attitudes are as the teacher as a vessel, teacher as control, Teacher as facilitator, And teachers as evaluators, Efforts made by the school in cultivating and developing students' national defense awareness are by having professional teachers who teach in accordance with their fields, and by holding positive activities organized by the school itself, as a means for students to learn to practice it outside of the class.
Keywords: Civic Education, Awareness, Defending The State
[1]. Agung I, 2014. Pendidikan Wawasan Kebangsaan. Bae Media Pustaka. Jakarta.
[2]. Adrianto, T, T. 2015. Paradigma Bela Negara. Global Pustaka Utama. Yogyakarta
[3]. Amin, Z, I., 2011. Pendidikan Kewarganegaraan. Universitas Terbuka. Jakarta.
[4]. Ahmadi, A. dan Uhbiyati, N. 2015. Ilmu Pendidikan. Rineka Cipta. Jakarta
[5]. Arikunto, Suharsimi. 2006. Prosedur Penelitian Suatu Pendekatan Praktik. PT Rine Cipta. Jakarta.

Paper Title :: Household Waste Management System Using A Mini Portable Incinerator
Author Name :: Deden Ardiansyah || Prihastuti Harsani || Triastinurmiatiningsih || Roni Djaya Winangun || Ahmad Sahroni
Country :: Indonesia
Page Number :: 32-37
The use of plastic-based goods is increasing along with the development of technology, industry and also the number of population. The use of plastic materials is increasingly widespread because it is strong and not easily damaged by weathering. Burning waste using used oil and water is one way to speed up the burning of unleaded plastic waste, so that all plastic waste that is put into the tool will turn into ashes. The mini incinerator built in this community service activity consists of a combustion chamber, 2 mm iron plate, angle iron, pipe iron, PVC pipe, spray nozzle, water reservoir, oil reservoir and other supporting materials. Therefore, the method of treating waste by burning using an incinerator is something that can be done effectively to reduce accumulation and odor in temporary waste collection points. From the results of trials that have been carried out in the combustion process carried out in the Lido Property Gemilang residential area, it can be seen that the results are very satisfactory from the incinerator that has been made. Incinerators can make a good contribution to waste management in the residential area of block D. Waste that accumulates in temporary landfills does not accumulate as much as usual. The accumulated garbage is reduced by 50% from before.
Keywords: Incenerator, Waste, Garbage, Plastic
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Paper Title :: Effect of Capital Structure, Profitability, Asset Structure, and Company Growth on Company Value during the Pandemic
Author Name :: Indah Fitriyani || Muhammad Abdul Aris
Country :: Indonesia
Page Number :: 38-43
This study aims to examine the effect of capital structure, profitability, asset structure, and company growth on the value of companies in the goods and consumption industry listed on the Indonesia Stock Exchange (IDX) in 2020-2021. The company's value is proxied by the price book value (PBV). This test was carried out by 67 companies using the purposive sampling method. The analytical tool used is Multiple Linear Regression with the results of the research to be obtained, namely, capital structure has a significant effect on company value, profitability has a significant effect on company value, asset structure has a significant effect on company value, and company growth does not have a significant effect on company value.
Keywords: asset structure, capital structure, company growth,company value, profitability
[1] Al-Fisah, M.C., & Ksuznia. (2016). Profitability Mediates the Effect of Capital Structure on Company Value. Jurnal Ilmu dan Riset Manajemen, Vol. 5, No.5, 2016.
[2] Anzlina, C., & Rustam. (2013). The Effect of Liquidity Levels, Solvency, Activity and Profitability on Company Value, Jurnal Ekonomi, Vol. 16, No. 2, 2013.
[3] Astita, R., & Kalam, R. (2013). The Effect of Liquidity and Capital Structure on Profitability in Food & Beverage Sector Manufacturing Companies. Jurnal Rise akuntansi, Vol. 5, No.1, 2013.
[4] Ayu, D. P., & A. A. Gede Suarjaya (2017). The Effect of Profitaiblitas on Companies With Corporate Social Responsbility as a Mediation Variable in Mining Companies. E-Journal Manajemen UNUD, Vol. 6, No. 2, P. 1112-1138, 2017.
[5] Farizki, F.I., & Suhendro., & Masitoh, E. (2021). The Effect of Profitability, Leverage, Liquidity, Company size, and Asset Structure On Company Value, Ekonomis: Journal of Economics and Business, Vol. 5, No.1, Pp.17-22, 2021.

Paper Title :: The Effect of Intellectual Capital, Tax Avoidance, Asset Growth, and Leverage on the Financial Performance
Author Name :: Loris Caesarinda Silma Fahlevi || Muhammad Abdul Aris
Country :: Indonesia
Page Number :: 44-50
This study aims to examine the influence of intellectual capital, tax avoidance, asset growth, and leverage on the financial performance of food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. Financial performance is proxied by return on assets (ROA). Using the purposive sampling strategy, the test took place at 20 different organizations between 2019 and 2021.The method used in this study is a quantitative method. The data of this study were analyzed using multiple linear regression analysis. The results showed that intellectual capital, asset growth, and leverage affect financial performance, while tax avoidance does not affect financial performance.
Keywords: Asset Growth, Financial Performance, Intellectual Capital, Leverage, Tax Avoidance.
[1] Alvino, F., Di Vaio, A., Hassan, R., & Palladino, R. (2021). Intellectual capital and sustainable development: a systematic literature review. Journal of Intellectual Capital, 22(1), 76–94.
[2] Andelline, S. (2018). Effect of Turnover Working Capital, Total Asset Turnover, Asset Growth, and Sales Growth on the Financial Performance of Consumer Goods Companies Listed on the Indonesia Stock Exchange During 2013-2016. Jurnal Manajemen Bisnis dan Kewirausahaan. 02(2), 57-65.
[3] Astuti, T. P., & Aryani, Y. A. (2017). Tax avoidance trend of manufacturing companies in Indonesia listed in bei in 2001-2014. Jurnal Akuntansi, 20(3), 375–388.
[4] Audit, T., Against, C., Avoidance, T., Novitasari, A., & Sukarmanto, E. (2014). Effect of Return on Assets, Leverage, Size of Audit Committee and Competence of Audit Committee on Tax Avoidance (On Property and Real Estate Sector Service Companies on the Indonesia Stock Exchange During the Period 2012-2014). 438–444.
[5] Azis, A., & Hartono, U. (2017). The effect of good corporate governance, capital structure, and leverage on the company's financial performance in the mining sector listed on the Indonesia Stock Exchange in 2011-2015. Jurnal Ilmu Manajemen, 5(3), 1–13.

Paper Title :: The Effect of Firm Size, Leverage, Sales Growth, and Covid-19 on the Company Performance
Author Name :: Rizka Wahyuningrum || Muhammad Abdul Aris
Country :: Indonesia
Page Number :: 51-57
Financial statements are one of the sources of information used to get an overview of a company in a certain period that shows the financial condition that a company has achieved in that period. Company performance is the company's overall success in achieving the strategic goals set by the company. Internal and external factors can affect the performance of a company. This study aims to analyze the effect of firm size, leverage, sales growth, and covid-19 on company performance. This research is included in quantitative research with secondary data obtained from manufacturing companies in the goods and consumption industry listed on the Indonesia Stock Exchange for the 2018-2021 period. The sampling technique uses purposive sampling where there are 46 companies in the goods and consumption industry sector that meet the criteria with the results of 184 data and after outlier to 181 research sample data. The analysis method used in this study is multiple linear regression analysis. The results showed that firm size, leverage, sales growth, and covid-19 affected the company's performance.
Keywords: company performance, covid-19, firm size, leverage, sales growth
[1] Abadi, M. H., Putra, G. B. B., &Suryandari, N. N. A. (2022). Effect Of Company Size, Corporate Governance, Growth Opportunity And Profit Management On The Performance Of Banking Companies Listed On The IDX. Kumpulan Hasil Riset Mahasiswa Akuntansi(KHARISMA), 4(1), 225–234. Https://E-Journal.Unmas.Ac.Id/Index.Php/Kharisma/Article/View/4565%0A
[2] Annabella, &Siregar, A. (2022). The Effect Of Sustainability Report, Leverage And Activity Disclosures On The Company's Performance. BALANCE: Jurnal Akuntansi, Auditing Dan Keuangan. 19(1), 65–98.Https://Doi.Org/10.25170/Balance.V19i1.3327
[3] Ayuningtias, T. P., &Arilyn, E. J. (2021). Factors Affecting The Performance of The Company In Pharmaceutical Companies. Trisakti School of Management, 20.Https://Media.Neliti.Com/Media/Publications/338690-Faktor-Faktor-Yang-Mempengaruhi-Kinerja-78f0b23e.Pdf
[4] Bose, S., Shams, S., Ali, M. J., &Mihret, D. (2022). COVID-19 Impact, Sustainability Performance And Firm Value: International Evidence. Accounting And Finance, 62(1), 597–643.Https://Doi.Org/10.1111/Acfi.12801
[5] Davinda, R., Rev, G., &Zulma, M. (2021). Effect Of Company Size, Board Of Commissioners Size, And Human Capital Disclosure On Company Performance In Indonesia.5(September), 526–534. Https://Doi.Org/10.33087/Ekonomis.V5i2.409

Paper Title :: Effect of Financial Characteristics, Business Complexity, and Business Risk on Capital Structure
Author Name :: Najma Farida Zubaidah || Muhammad Abdul Aris
Country :: Indonesia
Page Number :: 58-65
Capital structure is a comparison between short-term funding of own capital and foreign capital. Capital structure is important for companies because it has a direct impact on the company's financial position. The purpose of this study was to examine and analyze the influence of financial characteristics (profitability, liquidity and asset structure), business complexity and business risk on capital structure. The population in this study are mining companies registered on the Indonesian Stock Exchange in 2018-2021. The data source for this study uses secondary data obtained from the web The sampling technique in this study used a purposive sampling technique so that there were 25 company samples. The data analysis technique uses multiple linear regression methods processed with SPSS version 21. The test results show that profitability has an negative effect on capital structure, liquidity has no effect on capital structure, asset structure has no effect on capital structure, business complexity has a positive effect on capital structure, and business riskhas no effecton capital structure.
Keywords: asset structure, business complexity, business risk, capital structure, liquidity, profitability.
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Paper Title :: Best practices in the area of collecting overdue insurance debts
Author Name :: Georgios Nasios
Country :: Greece
Page Number :: 66-76
The procedure of examining best practices is common at the international level in public policies, so that the governments can take advantage of the possibility of adopting policies that have been tried and true in other countries. However, adapting to the country's unique characteristics, legislative framework, administrative culture, administrative practices, and prevailing conditions is critical. In this context, debt collection agencies must seek innovative, coordinated, cost-effective and strategic solutions to prevent the growth of new debt and to deal with the problem of collecting existing debt, given the challenges of today's environment. Especially today, when these agencies have limited resources and need to make decisions quickly, it is more than essential to gather knowledge and experience from other debt collection agencies and learn from each other. This study examines international best practices in the collection of overdue social security debts with the aim of designing more effective strategies.
Keywords: insurance debts, best practices, collection.
[1] Cabinet Office Debt Management Function, "Fairness in government debtmanagement: a call for evidence", 2020. [Online]. Available: [Accessed: Jan. 30, 2023].
[2] Centre for the Collection of Social Insurance Debts, "Business plan of action 2015" [in Greek], 2015. [Online]. Available:[Accessed: Feb. 2, 2023].
[3] CGI, "Government Debt Collection. Survey Report and Recommendations", 2015. [Online]. Available: [Accessed: Jan. 26, 2023].
[4] Decision of the Committee of the Ministry of Labour, Social Security and Social Solidarity on the proposal of a new insurance system,"Towards a new social contract for pensions (ΥΑ 37564/Δ9.10327/ 21.8.2015)" [in Greek], 2015. [Online]. Available:[Accessed: Jan. 22, 2023].
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Paper Title :: Attitude, Behavioural Intention and its Relationship with Afforestation Program in Nigeria: A Proposed Framework
Author Name :: Alhaji Abdu Geidam || Lukman Z. M
Country :: Malaysia
Page Number :: 77-81
Afforestation is the practice of establishing forests where none previously existed by way of the planting of trees. Afforestation in Nigeria can assist in addressing several environmental and socioeconomic problems, including desertification, soil erosion, and a scarcity of wood for construction materials and fuel. However, removing carbon dioxide from the atmosphere can serve as a habitat for animals and lessen the negative consequences of climate change. In Nigeria, several groups and government initiatives promote afforestation and reforestation projects. Thus, this paper examined the relationship between attitude, behavioural intention and afforestation programs in Nigeria. The quantitative method will be used for this study, and a self-administered questionnaire will be used. The questionnaire items were adopted from previous studies. The study used a simple random sampling approach in selecting respondents. 450 respondents were used for the survey. The study uses SEM-AMOS for data analysis. Finally, the research proposed a framework that illustrates the nexus between attitude, behavioural intention and afforestation program.
Keywords: Attitude, Behavioural Intention, Afforestation Program, Deforestation, Trees
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[2]. Azhar, M., Hamid, S., Akhtar, M. J., & Subhan, M. (2022). Delineating the Influence of Social Media Use on Sustainable Rural Tourism: An Application of TPB with Place Emotion. Journal of Tourism, Sustainability and Well-being, 10(4), 292-312.
[3]. Bonnot, T. W., Millspaugh, J. J., Schulz, J. H., Burhans, D., Dey, D. C., & Walter, W. D. (2021). Managing for Wildlife in Agroforestry. North American Agroforestry, 387-416.
[4]. Buda, G., Pethes, B., & Lehota, J. (2019). Dominant consumer attitudes in the sharing economy—A representative study in Hungary. Resources, 9(1), 1.
[5]. Cao, G., Duan, Y., Edwards, J. S., & Dwivedi, Y. K. (2021). Understanding managers’ attitudes and behavioral intentions towards using artificial intelligence for organizational decision-making. Technovation, 106, 102312.

Paper Title :: The Effect of Profitability, Leverage, Firm Size, Institusional Ownership, and Board of Commissioners Size on Accounting Conservatism
(Empirical Study on Non-Financial Companies Listed on the IDX for the 2019-2021 Period)
Author Name :: Berliana Putri Ashari || Eny Kusumawati2
Country :: Indonesia
Page Number :: 82-89
Conservatism is a precautionary principle in financial reporting in which the company does not immediately recognize and measure assets and profits but immediately recognizes possible losses and debts that may occur. This study aims to analyze the effect of profitability, leverage, firm size, institutional ownership, and board of commissioners size on accounting conservatism in non-financial companies listed on the Indonesian Stock Exchange (IDX) for the 2019-2021 period. The sampling technique used in this study is purposive sampling. The sample of this study consisted of 204 companies that met the criteria as a unit of analysis. The analytical method used is multiple linear regression analysis. The results of this study provides empirical evidence that leverage and firm size have an effect on accounting conservatism. While profitability, institutional ownership, and board of commissioners size have no effect on accounting conservatism.
Keywords: Accounting Conservatism, Profitability, Leverage, Firm Size, Institutional Ownership, Board of Commissioners Size.
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Paper Title :: Physical culture in the aspect of illogical behavior of people who underwent organ transplantation
Author Name :: Marcin Białas
Country :: Poland
Page Number :: 90-95
Practicing sport by disabled people, whether recreationally or professionally, has a positive effect not only on their physical and mental condition but, without doubt, it also improves the quality of their lives. It enables them to achieve success, measured by their own standards or by professional standards. A specific group among the disabled are people who have undergone organ transplantation. Being in a life-threatening situation, they received an organ, its part, tissues or cells from donors, which saved their health or life. However, the recipients of the "gift" very often behave in an illogical way. Instead of taking up some physical activity after the transplantation, which could help them improve and maintain good health, they tend to take excessive care of themselves, "save their strength", not to force themselves, keep their bodies motionless, which in turn, contributes to the deterioration of their physical and mental condition and, as a consequence, even death. This article is an attempt to draw attention to this problem, to point out that there is a need for people after organ transplantation to do physical activities. In addition, practicing sports and participating in sport competitions not only unites and integrates this group of people with the rest of the society but it also allows to publicize the need to donate organs for transplantation from deceased people and living donors - as a gift of great love of man for man - THE GIFT OF LIFE FROM LIFE.
Keywords: physical culture, sport, physical rehabilitation, people who underwent organ transplantation
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Paper Title :: The Dominance of a Method of Impact Evaluation in Latin America
Author Name :: Myriam Cardozo Brum
Country :: Mexico
Page Number :: 90-101
The evaluation of public policies and programs implies an interdisciplinary research process aimed at collecting information, analyzing it and assessing it considering a set of contextual conditions. It is essential to improve public policies and programs by analyzing and assessing their design, implementation and results. However, its final objective is to help the population enjoy higher levels of well-being. To know if this is being achieved, it is essential to evaluate the impact of the „…positive and negative, primary and secondary long-term effects produced by a development intervention, directly or indirectly, intended or unintended‟ (Development Assistance Committee - Organisation for Economic Co-operation and Development, 2010: 4).
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[4]. Biggs, J., Farrell, L., Lawrence, G.& Johnson, J. (2014). „A practical example of contribution analysis to a public health intervention‟, Evaluation, 20(2), 214-229.
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Paper Title :: The Effect of Environmental Performance, Company Size, Profitability, Leverage, and Liquidity on Environmental Disclosure
(Empirical Studies on Non-Financial Companies on the IDX (2019-2021)
Author Name :: Lestari || Eny Kusumawati
Country :: Indonesia
Page Number :: 102-113
Environmental disclosure (ED) is a form of corporate responsibility to interested parties by disclosing or delivering information relating to the management and performance of the company's environment that is disclosed in company reports or websites. This study aims to analyze the effect of environmental performance, company size, profitability, leverage, and liquidity on environmental disclosure (ED) in non-financial companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique used in this study was purposive sampling. A total of 108 companies have met the criteria as a unit of observation. The analytical method used is multiple linear regression analysis. The research results provide empirical evidence that company size and profitability affect environmental disclosure. Meanwhile, environmental performance, leverage, and liquidity do not affect environmental disclosure.
Keywords: Environmental Disclosure (ED), Environmental Performance, Firm Size, Profitability, Leverage, and Liquidity.
[1] Abdul, Basit., Diana, Nur., & Junaidi 2019. Analysis of Factors Influencing Disclosure of Corporate Social Responsibility (CSR). E-Jurnal Riset Akuntansi. Vol. 8. No.
[2] Adyaksana, I. R., Pronosokodewo, G. B. & Fachrunisa, H. Z. 2022.Does Environmental Performance Moderate the Effect of Environmental Costs on Environmental Information Disclosure?JurnalRiset Akuntansi dan Keuangan. Vol. 5, No. 1.
[3] Ahada, M., Unggul, P., & Murdyanti, Y. 2016. The Influence of Environmental Performance and Composition of the Board of Commissioners on Environmental Disclosure. Jurnal Ilmiah Wahana Akuntansi, 11(1), 1-25.
[4] Anggraeni, D. Y., & Djakman, C. D. 2018.Testing the Quality of CSR Disclosures in Indonesia. Journal of Economics and Finance, 2(1), 22-41.
[5] Aulia, F. Z., & Agustina, L. 2015.The Influence of Company Characteristics, Environmental Performance, and Media Coverage on Environmental Disclosure. Accounting Analysis Journal. 4(3), 1-8.

Paper Title :: How Can Organizational Work Design Moderate in Reducing Toxic Culture after the Pandemic Period
Author Name :: Muhammad Iqbal || Hendar Hendar
Country :: Indonesia
Page Number :: 114-122
This paper refers to the theory of Toxic Leadership, which can negatively impact employees and organizations. We develop the concept of Toxic Leadership theory to be more comprehensive by emphasizing that the source of Toxic does not only come from Leaders but can also come from Employees as an independent variable. All aspects of Toxic, whether coming from Leaders or Employees, will form a Toxic Culture that is strong and rooted in an organization. Developing indicators related to Toxic Culture is possible, considering each region has a different culture. And most important thing is how to prepare the mitigation, where an organization must create a working system (Organizational Work Design) that can control or at least reduce the influence of Toxic Leadership and Toxic Employees on Toxic Culture in the organization. Thus, it is hoped that this paper can provide an overview of research models that can minimize toxic elements in an organization. Thus, the organization does not depend on personal aspects in terms of Leaders and Employees. In other words, the organization has a mature work system that can control the existing Toxic Culture, even though Toxic Leaders and Toxic Employees still exist within the organization.
Keywords: Toxic Culture, Toxic Leadership, Toxic Follower, Work Design
[1]. Abdulai, M. (2021). The Culture of Toxic Organizational Leadership in Sub-Saharan Africa: Why Contexts Matter. Debating Bad Leadership.
[2]. Acuña, B. K., & Male, T. (2022). Toxic leadership and academics’ work engagement in higher education: A cross-sectional study from Chile. … Management Administration & ….
[3]. Bacal, R. (2000). Toxic organizations–welcome to the fire of an unhealthy workplace. Erişim adresi: http://work911. com ….
[4]. Brown, T. (2019). Business Concepts for Fundraising Change By Design : How Design Thinking Inspires Innovation Business Concepts for Fundraising. Mwo, 124.
[5]. Çoban, C. (2022). The dark side of leadership: A conceptual assessment of toxic leadership. Business, Economics and Management Research Journal, 5(1), 50–61.

Paper Title :: A critical analysis of the language policy of an International Baccalaureate curriculum school in Abu Dhabi
Author Name :: Siham Abukhalaf
Country :: Dubai, UAE
Page Number :: 123-130
Arabic is the nation‟s official language and the language of all federal authorities in the UAE, yet English is the country‟s lingua franca and the medium of instruction for almost every private educational institution (Al-Bataineh 2022). A Language Education Policy (LEP) was launched in the UAE emphasising the need to learn a second language (L2) in addition to the first language (L1) i.e. a person‟s mother tongue (Godwin 2006 in Musmar 2018). Therefore, much attention has recently been paid to the policy of bilingual education, wherein modernising the UAE‟s education system and promoting a bilingual approach to teaching and learning were the central objectives of the strategic plan for educational supervision bodies. This research aims to identify the strengths and weaknesses of the language policy of an IB curriculum school in Abu Dhabi and provide some recommendations. The language policy document of an International Baccalaureate (IB) curriculum is critically analysed which led to several key findings, hence, these findings are presented and discussed in this paper.
Keywords: Language policy, Teaching language, language acquisition.
[1]. Al-Bataineh, A., 2021. Language policy in higher education in the United Arab Emirates: proficiency, choices and the future of Arabic. Language Policy, 20(2), pp.215-236.
[2]. Anyidoho, A., 2018. Shifting sands: Language policies in education in Ghana and implementation challenges. Ghana Journal of Linguistics, 7(2), pp.225-243.
[3]. Akhtar, H. and Kartika, Y., 2019. Intelligence and creativity: an investigation of threshold theory and its implications. Journal of Educational & Psychology, 9(1), pp.131-138.
[4]. Antoniou, M., 2019. The advantages of bilingualism debate. Annual Review of Linguistics, 5, pp.395-415.
[5]. Akhtar, H. and Kartika, Y., 2019. Intelligence and creativity: an investigation of threshold theory and its implications. Journal of Educational & Psychology, 9(1), pp.131-138.

Paper Title :: Observation of online vs on-campus teaching strategies
Author Name :: Siham Abukhalaf
Country :: Dubai, UAE
Page Number :: 131-138
It is widely accepted that “teaching” is an instructional method, which supports the “learning” process. In other words, the primary aim of teaching is focused on students, what they learn, and how they learn (Sequeira 2012). Learning is constantly changing, either intentionally or through life experiences, which occur without planning. During my sophomore year as an undergraduate student at Ajman University, the COVID-19 pandemic hit the world and had a notable impact on the Education industry. In my context, our education system shifted from learning via traditional lessons, to remote learning online due to the university’s social distancing policy. As a student, it was quite a challenging task to switch from traditional face-to-face education to remote learning in such a short time, without any meaningful training, orientation or preparation.
[1]. Amro, H.J., Mundy, M.A. and Kupczynski, L., 2015. The effects of Age and Gender on student achievement in face-to-face and online college algebra classes. Research in Higher Education Journal, 27.
[2]. Atmojo, A.E.P. and Nugroho, A., 2020. EFL classes must go online! Teaching activities and challenges during COVID-19 pandemic in Indonesia. Register Journal, 13(1), pp.49-76.
[3]. Heafner, T.L., Petty, T.M. and Hartshorne, R., 2011. Evaluating modes of teacher preparation: A comparison of face-to-face and remote observations of graduate interns. Journal of Digital Learning in Teacher Education, 27(4), pp.154-164.
[4]. Li, C. S., & Irby, B. (2008). An overview of online education: Attractiveness, benefits, challenges, concerns and recommendations. College Student Journal, 42(2).
[5]. Maulana, R., Opdenakker, M.C., Stroet, K. and Bosker, R., 2012. Observed lesson structure during the first year of secondary education: Exploration of change and link with academic engagement. Teaching and Teacher Education, 28(6), pp.835-850.

Paper Title :: Exploring patterns of implementation of educative curriculum materials aimed at enhancing elementary science teaching practices
Author Name :: Melina Furman || M. Luzuriaga || I. Taylor || M. Sánchez || M.E. Podestá
Country :: Argentina
Page Number :: 139-151
Providing Educative Curriculum Materials (ECM) (i.e. exemplary lesson plans and teaching resources including their pedagogical rationale) is an extended professional development strategy. However, its effectiveness to enhance teaching practices relies on how teachers implement such ECM.
This study explores how 28 seventh-grade teachers implemented research-based science ECM within a professional development program in the city of Buenos Aires, Argentina. Using a Fidelity of Implementation (FOI) framework, we analyzed students´ science notebooks to measure: adherence (whether teachers used the ECM during their lessons), dosage (the time given to teaching ECM activities), and quality (whether teachers implemented the more cognitively demanding aspects of the ECM).
Beyond the average level of adherence (74%), dosage (23%), and quality (56%), we identified four patterns of FOI amongst teachers: non-compliant, low, medium and compliant. Noteworthy, less compliance was found in schools in disadvantaged contexts. We discuss the need to tailor ECM-based professional development interventions.
Keywords: educative curriculum materials; fidelity of implementation; teacher professional development; science education; elementary school.
[1]. Albornoz, F., Anauati, M.V., Furman, M., Luzuriaga, M., Podestá, M.E., & Taylor, I. (2020). Training to Teach Science: Experimental Evidence from Argentina. World Bank Economic Review, 34(2), 393-417.
[2]. Anderson, L. W. & Krathwohl, D. R. (2001). A taxonomy for learning, teaching, and assessing: A revision of Bloom's Taxonomy of educational objectives. Longman.
[3]. Balu, R., & Doolittle, F. (2016). Commentary: Learning from Variations in Fidelity of Implementation. New directions for Child and Adolescent Development, 2016(154), 105–108.
[4]. Bassi, M., Meghir, C., & Reynoso, A. (2020). Education Quality and Teaching Practices. The Economic Journal, 130(631), 1937-1965.
[5]. Bevilacqua, F., Giannetto, E., & Matthews, M. R. (2001). Science education and culture: The contribution of history and philosophy of science. Kluwer Academic Publishers.

Paper Title :: Factors Affecting Employee Engagement during Covid-19 Pandemic: A Case Study of Healthcare Workers in Perlis
Author Name :: Ezekiel Anthony || Norshahrizan Nordin
Country :: Malaysia
Page Number :: 152-161
The arrival of the global coronavirus Covid-19 have certainly made a significant impact in our day to day lives. The way we do things on a regular basis are now changed and altered with the new normal. Face masks, sanitization, social distancing, vaccinations are all among the new implementations we need to get used to. Covid 19 have certainly affected all walks of life, particularly healthcare workers. This is because they are the first respondents and are highly acknowledged as frontliners who have sacrificed so much to ensure our safety. Thus, Covid-19 has significantly affected the way healthcare workers engage in their work in line with few factors that affect them. This research aims to study these factors namely, Motivation, Job Satisfaction and Organizational Citizenship Behaviour towards Employee Engagement among healthcare workers in Perlis, Malaysia. Data was collected through questionnaire in Google Forms format distributed to several healthcare workers in Perlis, Malaysia. The areas covered are among hospitals, clinics, and pharmacies in the area. All responses are used to analyze the data. A pilot test has been conducted beforehand through reliability test and have obtained substantial results. The data is analyzed via SPSS software. As a result, the Cronbach Alpha indicates good meaning that there is indeed significant relationship between Employee Engagement and Motivation, Job Satisfaction and Organizational Citizenship Behaviour. For future research, research can be done among healthcare workers from all states in Malaysia for a better understanding. Thus, it is utterly important for healthcare workers to be motivated, satisfied with their job and have organized citizenship behaviour especially during this Covid-19 pandemic.
Keywords: Employee Engagement, Job Satisfaction, Motivation, Organizational Citizenship Behaviour
[1]. A.Bakker, & S. Albrecht. (2018). Work engagement: current trends. Undefined; Albrecht/bd3b84a4146c737acdf744c278631917b19caed1
[2]. Anuar, A., Ang, W. C., Ahmad Musadad, N. M., Abdol Wahab, S. N., Abdul Sukur, N., & Warijo, O. (2021). Knowledge, attitude and practice towards COVID-19 and perceived challenges of working during the movement control order: a quantitative analysis among healthcare workers in a Malaysian northwestern state. Current Medical Research and Opinion, 38(2), 327–338.
[3]. Eeman Basu, Rabindra Kumar Pradhan, & Hare Ram Tewari. (2017, July 10). Impact of Organizational Citizenship Behavior on Job Performance in Indian Healthcare Industries: The... ResearchGate; Emerald. _on_Job_Performance_in_Indian_Healthcare_Industries_The_Mediating_Role_of_Social_Capital
[4]. Frederick Taylor and Scientific Management: Understanding Taylorism and Early Management Theory. (2017).
[5]. Freire, C., & Gonçalves, J. (2021). The Relationship between Responsible Leadership and Organizational Citizenship Behavior in the Hospitality Industry. Sustainability, 13(9), 4705.

Paper Title :: Estudio criminológico sobre las personas que incurren en el delito de incest: valoraciones psicológicas, necesidad y pertinencia
Author Name :: Juan David Jurado Ocampo
Country :: Colombia
Page Number :: 162-171
en Colombia existe el incesto como delito autónomo de los demás delitos sexuales, lo que genera cuestionamientos sobre la necesidad o no de su existencia dentro del catálogo penal colombiano.
por tal motivo, es importante identificar como criminológicamente no existe la necesidad de tipificar este delito, teniendo en cuenta que dentro de diferentes regiones colombianas este comportamiento esta normalizado por las culturas y sociedades y ya no hace parte de una prohibición moral colectiva.
por lo anterior, este producto de investigación habla sobre cómo debe estudiarse el incesto desde lo criminológico, teniendo en cuenta al sujeto pasivo y al sujeto activo de la conducta, si es que pudiera encontrarse alguna diferencia entre los dos. además de encontrar que hay una redundancia jurídico penal en la creación de este delito teniendo en cuenta que ya existen otras conductas penales que sancionan comportamientos contra la libertad sexual.
[1]. Bircann Sanchez J.C, Estudios sobre Criminología y Derecho Penal, Escuela Nacional del Ministerio Público, Santo Domingo, República Dominicana.
[2]. Carvajal Bermudez J.E, (2013), Escena del Crimen, Reflexiones jurídicas, científicas, técnicas y operativas, Manizales, Colombia, editorial capital graphic.
[3]. Cañas J.J y Tapias A.C, (2012), En los laberintos mentales de Garavito, Bucaramanga, editorial sic.
[4]. Corte constitucional de Colombia, (1998), Sentencia C-404-98, sobre el incesto • Corte constitucional de Colombia, (2012), Sentencia C-241-12, sobre el incesto • Hikal W.S, (2005), Criminología Psicoanalítica, Conductual y del Desarrollo. México, ISBN.
[5]. Hikal W.S, Estudio de la Personalidad Antisocial desde la Perspectiva Psicoanalítica y Conductual (sistematizando el conocimiento criminológico y psicológico), México, ISBN. • Macias Caro V.M, (2011), El Delito de Incesto en Colombia: Razones para su Despenalización. Medellín, revista nuevo foro penal vol 7,

Paper Title :: Assessment of human’s relationships with other animal species
Author Name :: Pablo Páramo || Andrea Burbano
Country :: Colombia
Page Number :: 172-182
This article shows the assessment by115 people of different genders, age groups, and the condition of owning a pet or not, on some social practices that make use of non-human animals. The main inquiry was made through an interview based on the participant´s conceptualisation ofthe freesortings of18 cards and 18 images that contain social practices involving animals, and whether the condition of having a pet or not influenced their conceptualisations. A multidimensional scaling analysis (MSA), indicates that people classify the practices based on the function animals have for society, however are worriedabout the conditions in which animals are used. The results are discussed based on the importance that laypeople give to the ethics of animal uses, the role ofhaving a pet or not, and the gender and age groups of participants, showing that young people and women are more sensitive to the welfare of animals.The results also showed that the participants conceptualise images differently according to whether they are asked to evaluate the social practice represented by the image or only text.Using images induces more moral conceptualisations than cards.
Keywords: animal assessment; animal legislation; animal welfare; ethics; MSA.
[1]. Aldana, N. J., Porres, M. D., Feijoo, A., & Zuñiga, M. C. (2006). Valoración del uso de la fauna silvestre en el municipio de Alcalá, Valle del Cauca. Scientia et technica, 12(31), 291-296.
[2]. Artiquez, B. (2013). Animal holocaust in film: researching the difference in animal welfare in film from 1903 to 2013 with regard to the work of the American Humane Association, established in 1943 [Tesis Licenciatura, Dublin Business School].
[3]. Baquero, R. J. (2018). Los animales, víctimas modernas de la inseguridad jurídica colombiana. In DA Derecho Animal: Forum of Animal Law Studies, 9(4) 151-163. Recuperado de
[4]. Bennett, P. C, Trigg, J. L, Godber, T. & Brown, C. (2015). An Experience Sampling Approach to Investigating Associations between Pet Presence and Indicators of Psychological Wellbeing and Mood in Older Australians. Anthrozoos A Multidisciplinary Journal of The Interactions of People & Animals, 28, 403-420. doi: 10.1080/08927936.2015.1052266
[5]. Berros, M. V. (2015). Ética animal en diálogo con recientes reformas en la legislación de países latinoamericanos. Revista de Bioética y Derecho, 33, 82-93. RevistaBioeticaDerecho/article/view/286956

Paper Title :: An Analysis of Iraqi and External Threats to Civil Society Organizations in Iraqi Kurdistan
Author Name :: Jamal Mohammed Ameen Hussein
Country :: Malaysia
Page Number :: 183-195
The study examines the Iraq and external threats that have posed several threats to civil society organisations in Iraqi Kurdistan since the formation of the first cabinet of the Kurdistan Regional Government. In this regard, although Iraq has many political, economic, and military problems, it is still not ready to resolve its problems with the Kurdistan Region, which poses a threat to civil society organizations. The two neighbouring countries of Iran and Turkey have become a threat to the development of social organisations in the Kurdistan Region due to their military, political, security, and socio-economic interference. The measures taken by international organisations to assist civil society organisations have also created major obstacles to the activities and work of civil society organisations in Iraqi Kurdistan.
Keywords: Iraqi Kurdistan, Social Organizations, Challenges, Iraqi Government, Neighbouring Iraqi Kurdistan.
[1]. Alexander Langer (August 14, 2014). A Brief History of The Kurdish Struggle for Independence Retrieved from
[2]. Al Sharq Al Awsat. 2012. Kurdistan Region Presidency: Al Maliki Does Not Believe in Constitution ... and Sent his Tanks to Khanaqeen to Stand Against Peshmarga, May 26, Issue No. 1223326.
[3]. Alshamary, m. (2022). Postwar development of civil society in Iraq’s mid-Euphrates region. Governance.
[4]. Asaad, T. (January 9, 2022). Personal communication [Personal interview].
[5]. Azad Lashkry. (2022). Iran attacks Iraq's Erbil with missiles in a warning to US allies. Today. Retrieved from

Paper Title :: Rousseau’s Emile: Discussing the Convergence between Philosophy and Education
Author Name :: Wilson A. Paiva
Country :: Brazil
Page Number :: 196-206
The article concerns the human dimension developed by the Rousseauian educational project. Although the objective is citizen education, Rousseau’s pedagogical plan seeks to encompass the development of natural talents as typical of human nature. The basic source of this article is the book Emile: written by Rousseau. Also supported by other writings, the text seeks to bring back the importance of this theme for education, as well as the significance of Rousseau’s thought to discuss the objectives of human formation, and the principles that permeate the training processes. The article enhances that the humanization project in Rousseau’s work is of a political nature and, therefore, contributes to reconsider he educational process and the ways of insertion and participation of man in the current environment. However, both political and pedagogical action must be undertaken to reconsider man’s natural potentialities so that human nature is not degenerated, ignored, or even objectified.
Keywords: Rousseau, Emile, Philosophy of Education, Education.
[1]. Cassirer, E. (1987). Le probléme Jean-Jacques Rousseau. Prefáce de Jean Starobnski. Paris: Hachette.
[2]. Comenius (2002). Didática Magna. Aparelho crítico: Marta Fattori; tradução Ivone Castilho Benedetti. (2a. ed.) São Paulo: Martins Fontes, (Paidéia).
[3]. Francisco, M. F. S. (1998). A filosofia da educação de Rousseau – uma proposta de releitura do Emílio. In: Cadernos de História e Filosofia da Educação, v. II, n. 4, p. 35-42. São Paulo: Editora da Faculdade de Educação da USP.
[4]. Gadotti, M. (2000). História das ideias pedagógicas. São Paulo: Ática.
[5]. Harzard, P. (1978). O pensamento europeu no século XVIII (de Montesquieu a Lessing). Tradução Carlos Grifo Babo. Portugal: Editorial Presença; Brasil: Martins Fontes, (Coleção Síntese).

Paper Title :: Analysis the Influence of Corporate Social Responsibility and Good Corporate Governance on Firm Value
Author Name :: Annisa Khoirullah || Erma Setiawati
Country :: Indonesia
Page Number :: 207-217
This study explains how the relationship between corporate social responsibility (CSR), good corporate governance (GCR) influences firm value using assessment methods based on Tobin's Q ratio. The GCR variable is proxied into managerial ownership, institutional ownership, audit committee, and independent board of commissioners. Tests were conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021 with purposive sampling technique. The data was analyzed using multiple linear regression analysis. This study used a sample of 81 manufacturing companies that met the criteria as observation units with a total sample of 287 data. The results showed that the audit committee and the independent board of commissioners empirically influenced the firm value projected by Tobin's Q. While corporate social responsibility (CSR), corporate social responsibility (CSR), and the independent board of commissioners have an effect on firm value. While corporate social responsibility (CSR), managerial ownership, and institutional ownership empirically have no effect on the value of the company projected by Tobin's Q. The results of this study then show that corporate social responsibility has no effect on firm value and good corporate governance affects firm value.
Keywords: Corporate social responsibility, managerial ownership, institutional ownership, audit committee, independent board of commissioners, firm value, Tobin’s Q.
[1] Afifah, N., Astuti, S. W., &Irawan, D. (2017). The Effect of Corporate Social Responsibility (CSR) and Corporate Reputation on Firm Value. Journal of Economics and Finance, 346-364. doi: 10.24034/j25485024.y2021.v5.i3.4644
[2] Anjani, N., &Astika, I. B. (2018, August). The Effect of Corporate Social Responsibility Disclosure on Firm Value with Company Liquidity as Moderator. E-Journal of Accounting, Udayana University, XXIV, 899-928.
[3] Arianti, N. A., & Putra, I. M. (2018, June). The Effect of Profitability on the Relationship between Corporate Social Responsibility & Good Corporate Governance on Firm Value. Scientific Journal of Management & Accounting, XXIV, 20-46.
[4] Astayani, N. D., Endiana, I. M., &Kumalasari, P. D. (2021, June). The Role of Good Corporate Governance, Corporate Social Responsibility, and Environmental Performance on Firm Value. Journal of Accounting Student Research Works, I, 828-836.
[5] Astrinika, R., & Sulistyanto, H. S. (2018, October). The Effect of Corporate Social Responsibility and Corporate Governance Mechanisms on Firm Value. Journal of Economics, Management, Accounting and Taxation, I, 265-276.

Paper Title :: The reality of distance education during the pandemic (COVID 19) is an exploratory study
Author Name :: Dr. Fatema Halool
Country :: UAE
Page Number :: 218-231
The purpose of this research is to monitor and evaluate the problems posed by the (COVID- 19) pandemic, and its impact on education in the UAE, and how to devote efforts to managing the education process, and learning about the capabilities of educational institutions and their individuals in accessing educational spaces and employing distance education strategies. It is concerned with answering the main question: What are the dimensions of the impact of the Coronavirus (COVID-19) pandemic on the education community, the transformation that has undergone in light of the technological change, and the extent of the educational institutions' ability to enter the distance education spaces?
Keywords: Coronavirus (COVID-19) pandemic, Educational institutions, Distance education strategies,
[1]. A. Aljughaiman, (2020). School of the Future: the system of education for participation in shaping the future. Maysan Centre for future studies.
[2]. Jacobs, H. H. (2010). curriculum 21: Essential Education for a Changing World, Alexandria, VA 22311-1714: ASCD.
[3]. Khaled Lammasih, (2017). Social net works. Moroccan Journal of Social and Human Sciences "Researchers". Issue1 -January - March 2017.
[4]. Michael Fisher. (2013). Digital Learning Strategies: How do I assign and assess 21st century work? ASCD (December 20, 2013)
[5]., Fifth Arab Gulf Teacher Forum kicksoff at Emirati School building in Abu Dhabi

Paper Title :: The Influence of Psychosocial Work Environment on the Level of Well -Being of Secondary School Teachers: Stress Factors as a Mediator
Author Name :: Shareethaa Gaveran || Dr. Tajul Rosli Bin Shu
Country :: Malaysia
Page Number :: 232-241
This study discusses the influence of psychosocial work environment on the level of well -being of secondary school teachers in Malaysia. The objective of this study was to identify the relationship between work role conflict, the influence of work control, the influence of social support as well as the influence of fair leadership with stress that impacts the level of well -being of secondary school teachers. Based on the highlights of previous studies, it has been proven that there are several major factors that invite stress among school teachers. Among the factors are the factors of work role conflict, the influence of work control, the influence of social support as well as the influence of fair leadership. These three factors are seen to have an impact on the level of well-being of secondary school teachers.
Keywords: psychosocial work environment, stress, wellbeing of teachers
[1]. Abdul Hanit Halit & Ahmad Hakimi Awang. (2012). Stres dalam kalangan penjawat awam kumpulan sokongan Universiti Malaysia Terengganu. Jurnal Psikologi dan Kaunseling Perkhidmatan Awam Malaysia, 7, 257 – 278.
[2]. Abdul Wahid Nuruddin. (1996). Stres Pekerjaan di Kalangan Guru: Satu Kajian Kes. Tesis (B.Ed), Sintok: Universiti Utara Malaysia
[3]. Ahmad Shukri Mohd Nain. (2002).Tingkah laku organisasi: Pengenalan tingkah laku individu. Universiti Teknologi Malaysia. Johor.
[4]. Ali, A., & Rajuddin, M. R. (2010). The influence of teaching approaches among technical and vocational education teachers towards acquisition of technical skills in Kano State-Nigeria. Journal of education and practice, 3(16), 160-165.
[5]. Amiza Mohd Nazir. (2004). Hubungan Personaliti, Kepuasan Kerja Dan Kesihatan Mental Dan Fizikal di Kalangan Pekerja Kilang. Latihan Ilmiah. Universiti Kebangsaan Malaysia. Anastasi. (1982). Psychology Testing. New York: Mc Millan Publishing Co.

Paper Title :: Effect of Tax, Company Size, Bonus Mechanism, Foreign Ownership, and Tunneling Incentive on Transfer Pricing Decisions
Author Name :: Annieta Dwi Jayanti || Eny Kusumawati
Country :: Indonesia
Page Number :: 242-249
Transfer pricing is a policy regulated by a company to determine the transfer price of a transaction, whether it is the price of goods, services, intangible assets, or financial transactions carried out by the company. This study aims to analyze the effect of tax, company size, bonus mechanism, foreign ownership, and tunneling incentives on non-financial companies listed on the Indonesia Stock Exchange in 2017-2021. Data collection technique using purposive sampling technique. A total of 160 companies have met the criteria as a unit of observation. The analytical method used is multiple linear regression analysis. The results of the study provide empirical evidence that taxes have an effect on transfer pricing decisions. Meanwhile, company size, bonus mechanism, foreign ownership, and tunneling incentives have no effect on transfer pricing decisions.
Keywords: Transfer Pricing, Tax, Company Size, Bonus Mechanism, Foreign Ownership, Tunneling Incentive.
[1] Agustina, N. A. (2019, April). Pengaruh Pajak, Multinasionalitas, Ukuran Perusahaan, Profitabilitas, dan Mekanisme Bonus Terhadap Keputusan Perusahaan Melakukan Transfer Pricing. Prosiding Seminar Nasional Mahasiswa.
[2] Andraeni, S. Sefty. 2017. Pengaruh Exchange Rate, Tunneling Intencive dan Mekanisme Bonus terhadap Keputusan Perusahaan Melakukan Transfer Pricing. Skripsi. Fakultas Ekonomi dan Bisnis Universitas Islam Negeri Syarif Hidayatullah.
[3] Asyinta, P.J., Agustin, Henry, Ariyenti, Mayar. (2019). Pengaruh Tunneling Incentive, Mekanisme Bonus, dan Exchange Rate Terhadap Keputusan Perusahaan Melakukan Transfer Pricing (Studi Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017). Jurnal Ekplorasi Akuntansi, I(A), Seri A, 572-588.
[4] Hartati, W., & Desmiyati, J. (2015). Tax minimization, Tunneling Incentive dan Mekanisme Bonus Terhadap Keputusan Transfer pricing Seluruh Perusahaan yanga Listing di Bursa Efek Indonesia. Jurnal SNA, 18.
[5] Jensen, M.C., & Meckling, W.H. 1976. Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3.

Paper Title :: The Effect of Intellectual Capital, Good Corporate Gavernance, and Free Cash Flow on Financial Distress
Author Name :: Rizky Wijayanti || Fatchan Achyani
Country :: Indonesia
Page Number :: 250-257
The research objective to be achieved is to provide knowledge about the effect of intellectual capital, institutional ownership, managerial ownership, independent board of commissioners and free cash flow on financial distress and can be used as a reference for future researchers and stakeholders (investors, creditors and governments) in making relevant and reliable decisions. The method used is quantitative research with secondary data taken from the financial statements of issuers on the IDX with data collection technique using purposive sampling method. The data analysis used is multiple linear regression. Population in this study are manufacturing companies listed on the Indonesian Stock Exchange. The exchange was carried out for 3 years of observation, namely 2019-2021. The sample is determined by purposive sampling so that as many as 159 samples were obtained. The analysis technique used is the classical assumption tests which include the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The results of this study shows that the variables of intellectual capital, institutional ownership, independent board of commissioners, and free cash flow have no effect on financial distress; while managerial ownership affects financial distress.
Keywords: Intellectual Capital, Institusional Ownership, Managerial Ownership, Independent Board Of Comissioners, Free Cash Flow, and Financial Distress
[1] Anggraini, 1Fivi, & Rahmi, 1Yenni Pillisia Seprijon 1Siti. (2020). PENARUH INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN FINANCIAL DISTRESS SEBAGAI VARIABLE INTERVIEW. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 15(75), 169–190.
[2] by Ananto, R P., Mustika, R., and Handayani, D. (2017). Effect of Good Corporate Governance (GCG), Leverage, Profitability and Company Size on Financial Distress on Consumer Goods Companies Listed on the Indonesian Stock Exchange. Journal of Economics and Business Dharma Andalas, 19(1), 92.
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[4] Amanda, Y., and Tasman, A. (2019). Impact of Liquidity, Leverage, Sales Growth and Company Size on Financial Distress on Manufacturing Companies Listed on the Indonesia Stock Exchange (BEI) Period 2015-2017. Journal of Ecogen, 2(3), 453-462.
[5] Andriani, L., and Sulistyowati, E. (2021, May). Impact of Leverage, Sales Growth and Intellectual Capital on Financial Distress. In National Seminar on Accounting and Call for Paper (SENAPAN) (Vol. 1, No. 1, pp. from 542-550).

Paper Title :: The Role of Autonomous Institution for the Procurement of Medicine, Medical equipment, Warehousing and Distribution
Author Name :: Nelson Guterres Castro || Leoneto Madeira Martins
Country :: Timor- Leste
Page Number :: 258-264
As an autonomous public institution to procure drugs and medical devices, with the role of procurement, storage and distribution to all health service units starting from the National, Referral Hospitals, Regional Hospitals and district health centers in the Timor-Leste region. In the process of implementing the role, there are many difficulties that can hinder the process of procurement, storage and distribution of drugs and medical devices. To find out the existing strength to carry out the task, it can be seen from the number of employees and the facilities that support the work. So that you can know the specifications of carrying out work with a focus on individual capacity as a public servant, know work performance based on education level, rank, position and technical experience using technological equipment to carry out work according to tasks and responsibilities according to work units so as to guarantee effective and efficient service quality.
The theory used is: Definition of Work according to Wjs. Poerwadar Minta (2002), Procurement Theory according to Indra Bastian (2010: 263), Definition of warehousing (Warehousing) according to Warman, (2010: 75), Definition of Health according to "World Health Organization" (WHO), Agency Theory according to (Ichsan, 2013) and Resource dependence theory according to Abraham Kaplan (1964).
The methods used are: qualitative methods according to Arifuddin (2009:57, data collection techniques using observation techniques, interview techniques, documentation techniques. Data analysis techniques using analysis diagrams according to qualitative methods from Miles & Huberman (1992:15) and triangulation of original data.
The results of the study show that As an autonomous public institution to procure drugs and medical devices as a public institution accepts work contracts with a structure and workforce consisting of an Executive Director or President of Administration advisor, Medical Section, Director of Warehousing and Distribution, Director of Finance and Logistics Administration and equipment, Director of Procurement, has the ability and responsibility to carry out work based on procedures and orientation according to the work plan in the list of procurement that has been selected. The procurement process is in accordance with the list from the essential medicine list. Therefore essential medicine list needs to make revisions for the actual data on drugs and medical devices before purchasing, but this is the competence of the ministry of health.
Conclusion The role as an autonomous public institution to procure drugs and medical devices when receiving procurement quantification documents and financial estimates for purchases from the national health laboratory which has been approved by the Ministry of Health, As an autonomous public institution to procure drugs and medical devices, begins the procurement process based on the quantification from the Ministry of Health. By participating in the quantification process, the preparation of data information to stock is still in the warehouse and the pipeline stock is still in the deliberation process, so as to facilitate the quantification process, so that there is no over stock and stock out.
Keywords: Institutional Autonomy, Warehousing, Distribution, Health Medicines and Equipment health.
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Paper Title :: The Effect of Profitability, Leverage, Firm Size, and Board of Commissioners Size on Intellectual Capital Disclosure
(Empirical Study on Manufacturing Companies Listed on the IDX for the 2019-2021 Period)
Author Name :: Jihan Fadhilah || Rina Trisnawati
Country :: Indonesia
Page Number :: 265-272
Intellectual capital disclosure is a valuable information for investors, which can help them reduce uncertainty about future prospects and facilitate accurate assessment of the company. This study aims to analyze the effect of profitability, leverage, firm size, and board of commissioners size on intellectual capital disclosure in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique used in this study was purposive sampling. A total of 86 companies that have met the criteria as observation units. The number of samples in this study were 258 samples.The analysis method used is multiple linear regression analysis. The results provide empirical evidence that firm size affects intellectual capital disclosure. While profitability, leverage, and board of commissioners size have no effect on intellectual capital disclosure.
Keywords: Intellectual Capital Disclosure, Profitability, Leverage,Firm Size, Board of Commissioners Size.
[1]. Agusta, A., & Adiwibawa, A. S. (2017). Analisis Pengaruh Modal Intelektual terhadap Profitabilitas, Produktifitas, dan Penilaian Pasar.
[2]. Anantama, A., & Dewayanto, T. (2018). Pengaruh Mekanisme Tata Kelola Perusahaan & Model Bisnis terhadap Pengungkapan Modal Intelektual.
[3]. Anggraeni, E. (2021). Analisis umur perusahaan, leverage dan komisaris independen terhadap pengungkapan intellectual capital. 3.
[4]. Anisa, M. D., Airawaty, D., & Ambarmintarsih, R. (2017). Faktor – Faktor yang Mempengaruhi Intellectual Capital Disclosure pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia. 8(2).
[5]. Chen, M. (2019). Pengaruh Ukuran Perusahaan Terhadap Intellectual Capital Disclosure Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Keuangan dan Bisnis, 17(2), 38.

Paper Title :: Effect of Ownership Structure, Debt Policy, Profitability, Asset Structure, Company Growth, and Liquidity on Dividend Policy during the Pandemic
Author Name :: Isnaini Martha Sari || Muhammad Abdul Aris
Country :: Indonesia
Page Number :: 273-280
This study aims to examine the effect of ownership structure, debt policy, profitability, asset structure, company growth, and liquidity on the dividend policy of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020-2021. The dividend policy is proxied by the Dividend Payout Ratio (DPR). This test was carried out in 29 different companies using the purposive sampling method. The analytical tools used are Multiple Linear Regression with the results of the research to be obtained, namely, the ownership structure does not have a significant effect on dividend policy, debt policy does not have a significant effect on dividend policy, profitability has a significant effect on dividend policy, asset structure does not have a significant effect on dividend policy, company growth has a significant effect on dividend policy, liquidity significant effect on dividend policy.
Keywords: Asset Structure, Company Growth, Debt Policy, Dividend Policy, Liquidity, Ownership Structure, Profitability.
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[2] Arilaha, M. A. (2009). The effect of free cash flow, profitability, liquidity, and leverage on dividend policy. Jurnal Keuangan & Perbankan, 13(1), 78–87
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[5] Bawamenewi, K., & Afriyeni, A. (2019). The effect of profitability, leverage, and liquidity on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange. Jurnal Pundi,3(1), 27–40.

Paper Title :: Dancing and Singing in the wedding ritual Case study from Arkadia-Greece
Author Name :: Stathopoulou G. || Papakostas Ch. || Koutsouba M. || Lantzos V.
Country :: Greece
Page Number :: 281-285
Through rituals and rites people has always tried to prevent evil and to find divine favor. This paper focuses on the examination of the existence of symbols in the marriage ceremony. More specifically, it examines the existence or not of dancing and singing in the weddings of Prastos in Arcadia, during the period 1945 to the early 1990s. Due to this reason, methodologically, the collection of ethnographic data was carried out the on field ethnographic method and is based on the use of primary (field research and participant observation) and secondary sources (bibliography and archival ethnographic research). VanGennep's theoretical shape of rites de passage is used to analyze the ethnographic data. As a result, the 'symbols' of dance and song exist either in conjunction or alone. The threefold character of the dance depends on the mood of those involved and on the customary context.
Keywords: Greek traditional dances, rites de passage, Prastos, Tsakonia, threefold character of the dance.
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