Volume 06 - Issue 06

Paper Title :: Consumerism in India - Consumer Awareness, Rights and Protection
Author Name :: Dr. Veena Upadhyay
Country :: India
Page Number :: 01-04
Consumerism is a public movement that opposes certain marketing practices. It is a social movement. Consumerism, to be precise, is an important social movement that aims to protect consumers against unethical or unethical marketing practices of private companies as well as public enterprises. Consumerism in a broader sense also includes environmentalism and refers to senseless waste of scarce natural resources by private companies. The Government of India has passed the Environment Act under which a separate ministry has been set up to implement the regulation of pollution. It is applicable all over India. The country's resources should be conserved for the long-term development of the economy. In India, this is a very important public issue. Consumers, especially in India, are unorganized and relatively uninformed.
Keywords: Consumerism as a Social Movement.
[1]. Dhyani A.K. and Saklani A. (1994), ―Awareness of Rights among Indian Consumers‖, Indian Journal of Marketing, XXIII (7-8), July-August.
[2]. Himachalam D. (1998), ―Consumer Protection in India – A Brief Analysis‖, Consumer Protection and the Law, New Delhi, APH Publishing Corporation.
[3]. Lalita Khurana (1995), ―Consumer Protection – The Growing Concern‖, Yojana, 39(5), March 31.
[4]. Narender Kumar & Neena Batra (1990), ―Consumer Rights- Awareness and Actions- In Small Cities‖, Indian Journal of Marketing, XXI (1-4), Sept-Dec.
[5]. Srinivasa Narayanaswamy (1990), ―Role of Government Agencies in Consumer Protection‖, Consumer Confrontation, 10 (4), July-August.

Paper Title :: The suitable Method to Depreciate the Fixed Assets under Inflation: Review Paper
Author Name :: Yüksel Akay Ünvan || Nader Bahomaid
Country :: Turkey
Page Number :: 05-11
Nowadays, after corona pandemic many countries have some crises because interaction between several factors causeof inflation as Egypt, Turkey and Yemen. The inflation is increasing every year and this will affect the financial statements of companies. This paper was written to explore the suitable method to depreciate the fixed assets under the inflation. Also, this paperdiscussed the opinions in this dilemma. This research was raised this question what are the suitable deprecated methods to calculate the depreciation expense under inflation circumstances? This research refers to the historical cost and fair value when measured costs of fixed assets. The methodology was used is deductive and historical approach through reviewing the papers, articles and science books that referred this problem and collecting information from internet. Depreciate the assets is the one of the problems that were faced the accountants when they prepared the financial statements because the depreciation will effect on the income statement and balance sheet. So, the profit will be affected according to the method was used, whether by increased or decreased. Through this paper discussed depreciation methods. At the end, the results concluded to the suitable treatments of depreciation and that support best opinion. This paper found that consistency is an important principle in accounting when preparing the financial statement. In consequence, all the methods are good but when the companies face like this situation should change policies according to the suitable treatments and referred the changes in clarification and notes to the financial statements according to standards of accounting. Furthermore, the decline method is the suitable method to depreciate the assets under the inflation circumstance.
Keywords: Accounting, depreciation, fixed assets, financial statement.
[1]. Alibhai, S., Bakker, E., Balasubramanian, T. V, Bharadva, K., Chaudhry, A., Coetsee, D., Johnstone, C., Kuria, P., Naidoo, C., Ramanarayanan, J., & Shah, D. (2021). Accounting Policies, Changes in Accounting Estimates and Errors. Wiley 2021 Interpretation and Application of IFRS® Standards, May 2011, 117–137.
[2]. Aparicio, J., & Sánchez-Soriano, J. (2008). Depreciation games. Annals of Operations Research, 158(1), 205–218.
[3]. Bahomaid, N. (2014). The Principle of Financial Accounting Part One (first edit).
[4]. Caylor, M. L., & Whisenant, S. (2019). Depreciation Choice and Future Operating Performance. International Journal of Accounting and Financial Reporting, 9(1), 89.
[5]. Choi, Ferderick D. S, M. G. K. (2011). International Accounting. In Angewandte Chemie International seven Edition, 6(11), 951–952.

Paper Title :: The Effect of Company Size, Company Growth, Managerial Ownership, and Debt Policy on Dividend Policy
(Empirical study on manufacturing companies in the primary consumer goods sub-sector listed on the IDX for the 2017-2021 period)
Author Name :: Naura Salsabila || Noer Sasongko
Country :: Indonesia
Page Number :: 12-19
This study aims to analyse the effect of firm size, firm growth, managerial ownership and debt policy on dividend policy. The object of this research is the primary consumer goods sub-sector manufacturing companies listed on the IDX. This research is quantitative research and the sampling technique is by means of purposive sampling according to predetermined criteria. A total of 10 companies have met the criteria as a unit of observation. The data used is secondary data obtained from the annual financial reports (Annual Report) of primary consumer goods companies during 2017-2021. Methods of data analysis using multiple linear regression analysis. The results of the study show that debt policy has a significant effect on dividend policy. Meanwhile, company size, company growth, and managerial ownership have no effect on dividend policy.
Keywords: Company size, company growth, managerial ownership, debt policy, dividend policy.
[1]. Akbar, F., & Fahmi, I. (2020). PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN. Jurnal Ilmiah Mahasiswa Ekonomi Manajemen Accredited SINTA 4.
[3]. Amalia, N. (. (2018). PENGARUH PROFITABILITAS, KEPEMILIKAN MANAJERIAL, LEVERAGE DAN GROWTH TERHADAP KEBIJAKAN DIVIDEN. Jurnal Ilmu dan Riset Akuntansi : Volume 7, Nomor 8, Agustus 2018.
[4]. Amalia, S. (2018). PENGARUH PROFITABILITAS, KEPEMILIKAN MANAJERIAL, LEVERAGE DAN GROWTH TERHADAP KEBIJAKAN DIVIDEN. Jurnal Ilmu dan Riset Akuntansi : Volume 7, Nomor 8, Agustus 2018.

Paper Title :: Youths participation in rural community development: A study in Gomati District, Tripura
Author Name :: Md. Jiaul Islam Chowdhury
Country :: India
Page Number :: 20-25
Youth can have a significant impact on social transformation and the development of rural communities. Youth, according to Umeh and Odom (2011), is the period of a person's life that occurs between the end of childhood and the start of adulthood. According to the United Nations (2008) and World Bank (2010), around 1.2 billion people in the world are between the ages of 15 and 24 and make up about half of the total population. Youth can have a significant impact on social transformation and the development of rural communities.
Rural Community Development is a strategy to enable rural residents to understand their potential, identify their issues, and ultimately use available resources to improve their quality of life. Community development includes a number of crucial elements, including self-help, mutual support, neighbourhood development, integration, and the training of political decision-makers. Rural areas can benefit from the involvement of youth. Recent research on youth participation has turned its attention to the convergence of youth development and community development (Nitzberg, 2005). Youth guidance and nurture through intentional intervention is now more important than ever.
In order to better understand how young people may play a role in community development, the current study has been carried out.
[1]. A.O. Angba, O.M. Adesope, and C.L. Aboh.(2008). Effect of socioeconomic characteristics of rural youths on their attitude towards participation in community development projects, International NGO Journal, 4 (8), 2009, 348-351.
[2]. Anderson, W.A. and W. Kerns. (1985). Interest, Activities and Problems of Rural Youth in 15 and 29 Years of Age, New York, Cornell University. Agricultural Experiment Bulletin No. 631. pp. 42-43.
[3]. Anonymous. (1960). Guide to Rural Youth Organisation, Planning, Research and Action Institute, Lucknow.
[4]. Anwar Hussain, Naeem-Ur-RehmanKhattak and Abdul Qayyum Khan. (2008). The Role of CBOs in Rural Development: A Case Study of Selected CBOs in District SWAT, Pakistan, Sarhad J. Agri, Vol.24 No. 4.
[5]. B. A. Coe, Open focus. (1992). A model of community development. Journal of the Community Development Society, 21 (2), 1990, 20-35.

Paper Title :: Students’ Knowledge and Quality of Citation in Private Institutions in Surigao City
Author Name :: Mary Ann P. Retorta
Country :: Philippines
Page Number :: 26-31
This study determined the students’ knowledge in terms of referencing and in-text citation and the quality of citation in research in terms of accuracy and consistency. A descriptive quantitative survey method was used in this study, wherein forty (40) education students at St. Paul University participated in a test comprising a researcher-made questionnaire based on the American Psychological Association’s (APA) Manual. Findings reveal that the participant’s level of knowledge in citation was good. The research output was also found to be generally satisfactory. The participants’ citation skill was found to be significantly associated with citation quality in their research output. This study emphasizes the importance of students’ citation knowledge in ensuring the quality and positive citation of their research outputs. The study points to the need for teachers and librarians collaboration to enhance students’ skills in making appropriate citations in their research outputs to avoid plagiarism and reduce errors in citing sources.
Keywords: Citation, Referencing, In-Text Citation, Citation Quality, Accuracy, Consistency
[1]. American Psychological Association (APA). (2010). Publication manual of the American Psychological Association (6th ed.) Washington, DC: Author.
[2]. Ahmad, U. K., Mansourizadeh, K., & Ai, G. K. (2012). Non-native university students’ perception of plagiarism. Advances in Language and Literary Studies, 3(1), 39-48. doi:10.7575/aiac.alls.v.3n.1p.3
[3]. Ajzen I. (1991). The Theory of planned behavior. Organizational behavior and human decision processes. ;50:179–211
[4]. Balbuena, S. E., & Lamela, R. A. (2015). Prevalence, Motives, and Views of Academic Dishonesty in Higher Education. Online Submission, 3(2), 69-75 Retrieved from
[5]. Baldi, S. (1998), “Normative vs social constructivist processes in the allocation of citations: a network-analytic model”, American Sociological Review, Vol. 63 No. 6, pp. 829-846.

Paper Title :: The Impact of Accounting Knowledge, Education Level, Business Scale, and Business Experiences on the Use of Accounting Information: Evidence from Micro, Small, and Medium Enterprises in Wonogiri, Indonesia
Author Name :: Tezza Rezainggi Widiasari || Widowati Dian Permatasari
Country :: Indonesia
Page Number :: 32-38
The purpose of this study is to examine the impact of accounting expertise, education level, business scale, and business experience on the usage of accounting information micro, small, and medium enterprises (MSMEs).This study's population consists of micro, small, and medium-sized businesses in the Jatisrono district, Wonogiri Regency, Indonesia. The slovin technique was used to collect samples for the study, which resulted in a research sample of 99 respondents. Accounting knowledge, education level, business scale, and business experience are employed as independent variables, whereas on the use of accounting information is the dependent variable. The findings revealed that accounting expertise, degree of education, and business experience all influence the use of accounting information, however business scale has no effect on the use of accounting information.
Keywords: Accounting knowledge, Education Level, Business Scale, Business Experience, Accounting Information, MSMEs
[1]. Amri, A. (2020). Dampak Covid-19 Terhadap UMKM Di Indonesia. Jurnal Brand, 2(1), 123–130.
[2]. Anggraini, D., & Daniel Thorp, J. (2020). Pengaruh Pendidikan, Ukuran Usaha, dan Lama Usaha terhadap Penggunaan Informasi Akuntansi. Management & Accounting Expose, 3(1).
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[4]. Darmawan, G. I., Dominica, D., & Shalmont, J. (2021). Aspek Hukum BagiPelaku Usaha Mikro (BPUM) Di Masa Pandemi COVID-19. JurnalRechtsViding, 10(3), 359–378.
[5]. Ermawati, N., & Arumsari, N. R. (2021). Siatem Informasi Akuntansi Pada Kinerja Usaha Kecil dan Menengah. Jurnal Bisnis Dan Akuntansi, 23(1), 145–156.

Paper Title :: The Influence of Profitability, Media Exposure, Institutional Ownership, Company Size and Leverage on Carbon Emission Disclosure
(Empirical Study of Mining Companies Listed on the Indonesia Stock Exchange for the 2018-2021 Period)
Author Name :: Ananda Febry Mellyanawati || Noer Sasongko
Country :: Indonesia
Page Number :: 39-51
Carbon Emission Disclosure (CED) is an entity's contribution to environmental and climate change, particularly to global warming. This study aims to determine the effect of profitability, media exposure, institutional ownership, company size and leverage on carbon emission disclosure and which variables are significant in mining companies in Indonesia. The research population is mining companies that have been registered and published financial reports on the Indonesia Stock Exchange (IDX) for 2018-2021. Sampling in this study used a purposive sampling method and obtained 17 sample companies. This study used quantitative data analysis methods supported by the SPSS Statistics 24 program as a tool for testing data and using multiple linear regression analysis. The results of the study prove that media exposure has an effect on carbon emission disclosure. Meanwhile, profitability, institutional ownership, company size, and leverage have no effect on carbon emission disclosure.
Keywords: Profitability, Media Exposure, Institutional Ownership, Company Size, Leverage, Carbon Emission Disclosure.
[2]. Ambarwati, A., & Wicaksono, C. A. (2020). Relationship analysis of eco-control, company age, company size, carbon emission disclosure, and economic consequences. The Indonesian Journal of Accounting Research, 23(2), 293-324.
[3]. Apriliana, E. (2019). Pengaruh tipe industri, kinerja lingkungan, dan profitabilitas terhadap carbon emission disclosure. Widyakala: Journal of Pembangunan Jaya University, 6(1), 84-95.
[4]. Budiharta, P., & Kacaribu, H. E. P. B. (2020). The influence of board of directors, managerial ownership, and audit committee on carbon emission disclosure: a study of non-financial companies listed on BEI. Review of Integrative Business and Economics Research, 9, 75-87.
[5]. Cahya, B. T. (2017). Carbon emission disclosure: Ditinjau dari media exposure, kinerja lingkungan dan karakteristik perusahaan go public berbasis syariah di Indonesia. Nizham Journal of Islamic Studies, 4(2), 170-188.

Paper Title :: Curriculum Development Evaluation of the Islamic Education Study Program in the Faculty of Tarbiyah and Teacher Training
Author Name :: Ahmad Sofyan || Abuddin Nata
Country :: Indonesia
Page Number :: 52-72
Evaluation of curriculum development is one of the main activities in the implementation of education which is carried out periodically, that is, once every four years. This activity is based on the assumption that during this period there have been developments in science and technology as well as various changes in various fields of life: social, economic, cultural, and the needs of the business and industrial world, both at the local, national and global levels. These various changes must be responded to by the world of education, including through the development of its curriculum. In this way, education is always present in overseeing the process of the journey of human existence in life journey. The Islamic Religious Education Study Program at the Faculty of Tarbiyah and Teacher Training at UIN Syarif Hidayatullah Jakarta is one of the oldest study programs within UIN Syarif Hidayatullah Jakarta. The graduate profile of this study program includes preparing graduates to have competency insights, attitudes, and skills related to teaching assignments in the field of Islamic religion for madrasas and schools. In connection with changes in the qualifications and quality of input competencies (prospective students) in mastering the basics of religious knowledge, as a result of the change in the type of madrasah education from what was originally an educational institution that prepared experts in Islamic religious studies, to become a public school with religious characteristics, resulting in the profile of PAI graduates as mentioned above being difficult to realize. Likewise, the policy of the Teacher Professional Education Program (PPG) in the last four years has resulted in teacher competence or pedagogical competence, as one of the professional teacher competencies which was originally the responsibility of the PAI curriculum, has been taken over by PPG. The change in the nature and type of madrasah and the birth of the PPG necessitated a review of the current PAI curriculum. Writing that uses data from library research (library research), and data from field research, in the form of in-depth interviews, observation, and documentation, presented in a qualitative descriptive and dialectical analysis concludes, about the need to develop Islamic education curriculum to answer challenges and the problems it faces. These challenges include the existence of the PPG policy which takes part of the PAI curriculum content in the field of the teaching profession; the change of madrasas into public schools with a religious spirit which causes madrasah graduates to lack sufficient mastery of the basics of religious knowledge, as well as challenges of globalization which require the presentation of religious teachings that are more scientific in nature.
Keywords: PAI Dynamics, Graduate Profile, Causal Factors, Development, PAI Curricu
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[4]. Ahmed, Akbar, Discovering Islam Making Sense of Muslim History and Society, (London and New York: Routledge, 2002).
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Paper Title :: Library User Utilization and Satisfaction on Online Resources in St. Paul University Surigao
Author Name :: Peter John A. Dianing || Marielea S. Bactol || Claudette Mae P.Curayag || Mary Ann P. Retorta || Woolsey A. Lonzon || Arneil S. Enario
Country :: Philippines
Page Number :: 73-81
This study aimed to determine the extent of utilization and satisfaction of library users with online resources in St. Paul University Surigao Academic Library. A descriptive correlational research method was used in this study, wherein thirty-five (35) full-time faculty and three hundred thirteen (313) students at St. Paul University Surigao participated in a survey containing a researcher-made questionnaire. The findings of the study showed that users’ extent of utilization of online resources was high. Among EBSCO resources, the journal was rated highly. EBSCO resources that are accessible using mobile and computer devices or any internet-supported devices have a satisfied rating. There was a significant relationship between the users’ satisfaction and the utilization of online resources. However, there is no significant difference in the user’s extent of utilization of online resources when they are grouped according to their profile. On the other hand, there was a significant difference in the user’s extent of satisfaction with online resources when they were grouped according to their profile. It was concluded that the online resources of St. Paul University Surigao were highly utilized and that their users were satisfied. Thus, satisfaction with online resources could guarantee a high utilization rate. It is anticipated that the online resource subscriptions of the library will be useful and helpful to library users in accessing information when they are complying with their academic requirements.
Keywords: utilization, satisfaction, online resources
[1]. Abraham, B. (2014). CrowdLang: A programming language for the systematic exploration of human computation systems.
[2]. Adeoye, M. O (2015). Teaching effectiveness, availability, accessibility, and use of library and information resources among teacher staff of School of Nursing and Oyo State, Nigeria.
[3]. Ahmadianyazdi, F. & Chandrashekara, M. (2019). Use of electronic information resources and services by the research scholars in the University of Mysore. Journal of Indian Library Association, 55 (4), 67-75.
[4]. Ankrah, E. (2018). The use of electronic resources postgraduate students of the University of Cape Coast. Library Philosophy and Practice.
[5]. Calvert, D. (2014). Searching EBSCO databases: abstract and full-text.

Paper Title :: Abortion Legislation in Vietnam and Lessons Learned from Regulations on International Fetal Rights
Author Name :: Dr. Nguyen Thi Bao Anh
Country :: Vietnam
Page Number :: 82-88
Abortion has long become a significant issue for Vietnam in particular and for humanity in general. The laws of countries worldwide are almost always significantly different in regulating this issue. It depends on whether the government considers the mother‟s physical freedom or the fetus‟s right to life more meaningful. In Vietnam, the rules on abortion are often dominated by the economic level of society and the traditional customs of East Asia, so the Law has not caught up with the general development trend of the world. Within the limit of the article, the author will analyze and clarify the contradictory issues leading to abortion regulations that are not yet guaranteed in terms of human rights and the laws of some developed countries. From here, appropriate recommendations will be initiated and developed to improve the Law on abortion in Vietnam.
Keywords: abortion, the right to life of the fetus, physical freedom, huma
[1]. The Universal Declaration of Human Rights (UDHR) of 1948.
[2]. European Convention on Human Rights (ECHR) 1950.
[3]. The Convention on the Rights of the Child (CRC) of 1989.
[4]. Law on Health Insurance in 2008 (amended and supplemented in 2014).
[5]. 2015 Civil Code

Paper Title :: The Effect of Content and Integrated Language Learning (CILL) on Teaching English in Turkish Universities
Author Name :: Mr. Suliman Abdelaty
Country :: United Kingdom
Page Number :: 89-94
This paper explores the effect of the Content and Integrated Language Learning (CILL) approach on teaching English in Turkish universities. The pedagogical shift from the traditional methods of language teaching to innovative strategies such as CILL has been widely discussed in the field of second language acquisition. This study evaluates the impact of CILL on student outcomes, engagement, and retention in English courses. Through both qualitative and quantitative data collected from a sample of Turkish university students, this paper provides substantial evidence to support the benefits of CILL in a higher education context.
Keywords: Content and Integrated Language Learning (CILL), English language teaching, Turkish universities, language proficiency, student engagement, mixed-methods research, academic content, teaching methodology, language pedagogy, English as a Foreign Language (EFL), communicative competence.
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[2]. Coyle, D., Hood, P., & Marsh, D. (2010). Content and language integrated learning. Ernst KlettSprachen.
[3]. Dalton-Puffer, C. (2007). Discourse in Content and Language Integrated Learning (CLIL) classrooms. John Benjamins Publishing Company.
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Paper Title :: Discourse on Delegation of Authority of Law No.3 of 2020 Concerning Minerals and Coal and Law No.6 of 2023 Concerning Job Creation Regulating Minerals and Coal
Author Name :: Dr. Ganda Surya Satya Johni Arifin Putra
Country :: Indonesia
Page Number :: 95-98
The President's direction to facilitate investment and job creation was realized with the enactment of Law No.6 of 2023 concerning Job Creation which simplified 79 laws in various sectors with the Omnibus Law method including Law No.4 of 2009 concerning Mineral and Coal Mining regarding the amendment of Law No. 4 of 2009 which is prioritized to stimulate investment, ease of doing business in the regions and work needs at the productive age of 197.91 million people and reduce unemployment by 7.05 million based on the labor force, in fact it still leaves problems about the idea of delegation that is not in accordance with the 1945 Constitution Article 18 paragraph (2) that Regions are divided based on the principle of autonomy and assistance duties and are not in accordance with the annex to Law 23 of 2014 on Regional Government concerning the conception of the Division of Government Affairs in the field of Energy and Mineral Resources.
Keywords: Presidential Directive, Job Creation, Energy and Mineral Resources.
[1]. C.E.S Franks, 2010, Omnibus Bill Subvert Our Legislative process, The Globe and Mail, Ottawa, America.
[2]. Jimly Assidiqie, 2020, Omnibus Law dalam Penerapannya di Indonesia, Konpress, 2020, Jakarta.
[3]. Undang-Undang No.23 Tahun 2014 tentang Pemerintahan Daerah.
[4]. Undang-Undang No. 3 Tahun 2020 tentang Pertambangan Mineral dan Batubara.
[5]. Undang-Undang No. 6 Tahun 2023 tentang Penetapan Peraturan Pemerintah Pengganti Undang-Undang nomor 2Tahun 2022 tentang Cipta Kerja.

Paper Title :: Government Budgeting, the Demand and Utilisation of Funds
Author Name :: Visemih William Muffee
Country :: Cameroon
Page Number :: 99-106
The Government of every economy needs money in order to operate in a smooth manner and provide adequate and sufficient services to its population. This necessitate Government adequate planning and preparing an adequate budget for the activities to be undertaken in the ensuing year. The Government must be well informed as to the nature and quantity services to be rendered to the population and much money will be required to accomplish such a task. The purpose of this paper is to draw the attention of Governments to the fact that the Government can be able to raise money to run their various economies without borrowing. This approach is going to help the third world economies to develop and grow. The paper is written in a reflectional mode, stating with an introduction and looking at the government’s fiscal policies and its objectives. It further looks the nature of the government’s budget, the nature of money, the demand for money, the theories of the demand for money, the types of demand for money and concludes as necessary.
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[4]. Bhagwati J. N. (2000), Lessons from the East Asian Experience, Federal Reserve Bank of Boston, Boston, USA
[5]. Forbe H. N., Vukenkeng A. W. and Adamu P. (2019),Analysis of the Socio-economic Consequences of the Crisis in the North West and South West Regions of Cameroon on the Economy of the two Regions (2016-2018), International Journal of Economics, Commerce and Management, United Kingdom

Paper Title :: The Influence of Growth Opportunities, Earnings Persistence, Accounting Conservatism, and Capital Structure on Earnings Response Coefficient (ERC)
(Empirical Study of Banking Companies Listed on the Indonesia Stock Exchange for the 2019-2021 Period)
Author Name :: Riska Alivia Rahmadani || Fatchan Achyani
Country :: Indonesia
Page Number :: 107-117
The Earnings Response Coefficient is a valuation model that can be used to indicate the possibility of ups and downs in stock prices due to market reactions to company earnings information. The purpose of this study is to examine the effect of growth opportunities, earnings persistence, accounting conservatism, and capital structure. The population used in this study are all banking companies listed on the Indonesia Stock Exchange (IDX). The sampling technique used was purposive sampling. Purposive Sampling is a sampling technique with predetermined criteria. The data used is secondary data for the period between 2019-2021. The number of samples collected was 99 companies for 3 years. With the data outliers as many as 29 companies, the sample becomes 70 companies. The results of the study show that Growth Opportunity has no effect on the Profit Response Coefficient, Profit Persistence has an effect on the Profit Response Coefficient, Accounting Conservatism has no effect on the Profit Response Coefficient, and Capital Structure has effect on the Profit Response Coefficient.
Keywords: Growth Opportunities, Earnings Persistence, Accounting Conservatism, Capital Structure, Earnings Response Coefficient (ERC).
[1]. Achyani, F., Lovita, & Putri, E. (2021, Desember). The Effect of Good Corporate Governance, Sales Growth, and Capital Intensity on Accounting Conservatism (Empircal Study on Manufacturing Companies Listed on the Indonesia Stock Exchange 2017-2019). Jurnal Riset Akuntansi dan Keuangan Indonesia, Vol.6 No.3, 255-267. Retrieved from
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[3]. Chandra, Y. (2020). Pengaruh Konservatisme Akuntansi, Persistensi Laba, dan Resiko Sistematik terhadap Earning Response Coefficient pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2018. Jurnal Ilmia Akuntansi dan Teknologi, Vol.12 No.1, 2541-3503. Retrieved from
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[5]. Darmawan, O. (2022). Pengaruh Ukuran Perusahaan, Struktur Modal, Profitabilitas, dan Persistensi Laba Terhadap Earnings Response Coefficient- (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020). Jurnal Akuntansi, Vol.1 No.2, 353-367. Retrieved from

Paper Title :: The Effect of Capital Structure, Company Size, Financial Condition, and Dividend Policy on Firm Value
(Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange 2020–2021)
Author Name :: Nabila Aksama Afrida || Widowati Dian Permatasari
Country :: Indonesia
Page Number :: 118-129
This study aims to analyze the impact of capital structure, company size, profitability, liquidity, sales growth, and dividend policy on firm value. The dependent variable, which is firm value is proxied by Tobin's Q and PBV. The population in this study is all manufacturing companies listed on Indonesia Stock Exchange in 2020–2021. The sampling technique was selected using purposive sampling. Based on predetermined criteria, this study used 120 samples. However, 20 samples were outliers, therefore 100 samples were obtained to be processed. The data analysis technique used in this research is multiple linear regression analysis using SPSS 25. The results showed that profitability and influence on firm value. Meanwhile capital structure, company size, sales growth, and dividend policy have no effect on firm value.
Keywords: firm value, capital structure, company size, profitability, liquidity, sales growth, dividend policy
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[2] Suripto (2015) Financial management: corporate value creation strategy through an economic value-added approach Yogyakarta: Graha Ilmu, 2015.
[3] Rahma, A. (2014). THE COMPANY (Case Study of Manufacturing Companies Listed on the Indonesia Stock Exchange 2009–2012 Period). 23(2), 45–69.
[4] Rosmalia, A. (2021). The Influence of Capital Structure and Debt Policy on Firm value in Consumer Goods Sector Companies Listed on the Indonesia Stock Exchange in 2019 (pp. 1–10)
[5] Nugraha, N. M., Susanti, N., & Rhamadan Setiawan, M. (2021). The Effect of Capital Structure, Working Capital Turnover, and Company Size on Firm value Owners, 5(1), 208–218.

Paper Title :: Research on Blended Teaching in Translation Courses Based on “Rain Classroom”
Author Name :: Huijia Shen
Country :: China
Page Number :: 130-141
Blended teaching combines traditional teaching with online learning, which is of great significance in improving students' autonomy and innovation in learning, and is an educational concept widely advocated in the field of higher education at present. To address the many problems in the integration of blended teaching and traditional teaching in translation courses, a blended teaching model based on Rainy Classroom is constructed from three aspects: teaching background analysis, teaching resources design and teaching evaluation design. The blended teaching process is specifically developed from the aspects of pre-class preparation and online pre-study, class examination, lecture and discussion, and post-class to guide students to actively participate in the teaching process. Through teaching experiments, questionnaires and random interviews, the article analyses the impact of the model on students' multiple translation skills and students' attitudes towards the model, and concludes that the hybrid teaching model based on Rainy Classroom is effective in improving students' multiple translation skills and is accepted by most students. The article also explains the advantages of this model in developing students' multiple translation skills. It is hoped that this study can provide a reference for translation teaching, the development of students' translation skills and the application and promotion of advanced educational technology in foreign language teaching.
Keywords: rain classroom; blended learning; translation courses; multiple translation competencies
[1]. Li Xiangming. Mobile technology affordance and its social implications: a case of "rain classroom"[J]. British Journal of Education Technology, 2018(2).
[2]. Liu Lei. Research on the design and application of blended learning model based on rain classroom [D], Liaoning Normal University, 2018.
[3]. Wang Shuaiguo. Rain classroom: a smart teaching tool in the context of mobile Internet and big data [J], Modern Educational Technology, 2017 (5).
[4]. Wu Lingjuan, Zhang Delu. A study on the generic English design learning model based on rain classroom--and on the cultivation of multiple literacy skills[J], Modern Educational Technology, 2019 (3).
[5]. Xiao Weiqing. Multiple translation competence model and the conceptualization of translation test [J], Foreign Language Teaching, 2012 (1).

Paper Title :: Latin America: The examination of a particular territory
Author Name :: A. Andreotti, A. Orefice
Country :: Italy
Page Number :: 142-155
The international order is made up of a set of relations between states, which have proved extremely unstable throughout history. Well, the role of the hegemonic powers appears fundamental for reordering the directives of the global establishmentthrough the establishment of diplomatic plots (Gruppi,1977).Nonetheless, the extreme variety of emerging countries and the nihilism of security that prevails in foreign policy do not always allow diplomacy to fulfill the role for which it was designated. In fact, the adoption of different political models can lead to exhausting power relations, while the excessive interference of the main actors can generate subordination and dependencia(Marini, 1993). In this regard, the object of analysis of this paper is the Latin American quadrant, a reality that has always been threatened by the US decision-making autonomy, as well as by a highly fragmented socio-institutional framework.
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[4]. Boano C., Desmaison B. (2016) “Lima‟s „Wall of Shame‟ and the gated communities that build poverty into Peru”, in “The conversation”. Ac-ceso el 19 de abril de 2018.

Paper Title :: Parental Satisfaction of Runzheng Education and Training Center
Author Name :: Huang Minli || Kanokkan Kanjanarat || Sarayut Khan || Nuttamon Punchatree
Country :: Thailand
Page Number :: 156-166
The purposes of this research are 1) To understand the current development status of primary school off-campus trusteeship institutions; 2) To find out the problems existing in primary school off-campus trusteeship institutions and analyze the causes. The population/sample for this research is 150 parents of students who are in primary care outside the primary school in Runzheng Education and Training Center. The research instruments and program were Questionnaires and Interviews. This study collects data through questionnaires and interviews. The variables used in the data collection study were obtained from the parent satisfaction survey of primary care in primary schools, distributed and collected through “Questionnaire Star” and offline questionnaires. Use SPSS statistical software to process and analyze the collected data, including reliability and validity tests, significant difference tests, correlation analyses, etc. The results found that: 1) Among the four dimensions of the services of off-campus trusteeship institutions, average scores of parental satisfaction from highest to lowest in order of pick-up, meal, learning, and rest. 2) Parent satisfaction and off-campus trusteeship institutions' presentation of student pick-up, rest, meal, and learning dimensions are significantly correlated.
Keywords: Parent's satisfaction, Education and Training Center, Off-campus trusteeship institutions
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[2]. Cao Yang. (2021). Investigation and Research on Parent Satisfaction of After-school Delay Service in Primary Schools [D]. East China Normal University.
[3]. Chen An. (2022). Research on Existing Problems and Governance Strategies of Off-campus Trusteeship Organizations. [D]. An-Hui Engineering University.
[4]. Chen Bocong, Chen Rongrong, Long Ni. (2018). Analysis on the Effectiveness of Children's Nursing Class Education [J]. Education Modernization, 5(14): 349-350.
[5]. Clarkson M. A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance [J]. Academy of Management Review. 1995 (20): 92-117

Paper Title :: Implementation of Governance in Sustainability Reporting Disclosure: Review on IDX-IC Companies Energy Sector
Author Name :: Rifky Achmad Shofi Annajib || Shinta Permata Sari
Country :: Indonesia
Page Number :: 167-173
The energy sector around the world is currently undergoing major changes in efforts to reduce environmental impact and energy sustainability. Companies need to increase concern for social, economic, and environmental issues by publishing sustainability reports in accordance with the Global Reporting Initiative standards. GRI is a standard developed for sustainability reporting as a guideline that covers general and specific standards implemented by an organization or company. The development of sustainability report in Indonesia shows a positive increase from year to year. The research examines factors that can influence the rate of disclosure of sustainability reports in energy sector companies registered in IDX-IC that publish sustainability reporting over 2019 to 2021 in succession. Factors in this study are governance that is projected with several variables it isboard of independent commissioners, audit committee, board of directors, and institutional ownership. Sampling technique uses purposive sampling method by generating data of a total of 51 samples used in this study. The analysis method used is multiple linear regression analysis. The research result show that audit committees and institutional ownership influence on the sustainability reports disclosure, meanwhile the board of independent commissioners and board of directors have no influence on the sustainability reports disclosure.
Keywords: Sustainability Reporting, Energy, Global Reporting Initiative, Governance, Board of Independent Commissioners, Audit Committee, Board of Directors, Institutional Ownership
[1] Ariyani, A. P., & Hartomo, O. D. (2018). Analysis of Key Factors Affecting the Reporting Disclosure Indexes of Sustainability Reporting in Indonesia. International Journal of Business, Economics and Law, 16(1), 15–25.
[2] Dewi, I. P., &Pitriasari, P. (2019). Pengaruh Good Corporate Governance dan Ukuran Perusahaan Terhadap Pengungkapan Sustainability Report (Studi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia periode 2014 – 2016). Jurnal Sains Manajemen & Akuntansi, 11(1), 33–53.
[3] Ekaputri, C. W., & Eriandani, R. (2022). Pengaruh Corporate Governance Terhadap Kualitas Sustainability Reporting. JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 9(1), 72–86.
[4] Hahn, R., & Kühnen, M. (2013). Determinants of sustainability reporting: A review of results, trends, theory, and opportunities in an expanding field of research. In Journal of Cleaner Production (Vol. 59, pp. 5–21).
[5] Harmoni, A. (2013). Stakeholder-Based Analysis of Sustainability Report: A Case Study on Mining Companies in Indonesia. In 204 INTERNATIONAL CONFERENCE ON EURASIAN ECONOMIES.

Paper Title :: Guideline to Class Self-management in Secondary Vocational Schools: Sifang Secondary Technical School in Shanxi Province
Author Name :: Wu Rongrong || Sarayut Khan || Kanokkan Kanjanarat
Country :: Thailand
Page Number :: 174-182
The purposes of this research are: 1) To study the current situation and predicament of class self-management in Shanxi Sifang secondary vocational and Technical School. 2) Guide improvement strategies for class self-management in Shanxi Sifang secondary vocational and Technical School. The sample size was determined by the Yamane formula, using stratified sampling. The study participants were 79 teachers and 353 students of Shanxi Sifang Secondary Vocational and Technical School. The research tool was a questionnaire that had a reliability of 0.88. The statistics used for data analysis are percentages, averages, and standard deviations. the results are 1) the current situation and predicament of class self-management in Shanxi Sifang secondary vocational and Technical School. 1.1) The class has not built a reasonable class self-management evaluation system, and the students have no autonomy 1.2) The teacher management method is not scientific and lacks an effective incentive mechanism for class independent management. 1.3) Students did not develop good learning habits, and the class has not formed a good class independent management culture. 1.4) Teachers are less satisfied with their salaries1.5) The class cadres have insufficient management ability, the teacher lacks confidence in the class cadres, and the class lacks a cultural atmosphere of independent management. 2) The improvement strategies given in this study are as follows: 2.1) Construct a rational class-level self-management evaluation system, thereby enhancing the purpose of student participation in current class management 2.2) Establish teachers' democratic consciousness, overcome self-centered consciousness, and clearly serve students.2.3) Carry out reading, English melodrama, scientific and technological innovation, sports and other activities to improve students' quality and promote their all-round and balanced development.2.4)Improve teachers' salary, so as to improve teachers' career satisfaction. 2.5)The construction of class-level self-master management culture, so as to facilitate the teacher's class self-management.
Keywords: Class Self-management, Secondary Vocational Schools,Secondary Technical Schools
[1] Chen Huawei. (2022). Construction of class autonomous management, for the teacher in charge work efficiency, reduce.. (eds.) Proceedings of 2022 Future Education Development and Innovative Education Research Summit Forum (pp.236-242). (EDS.) Proceedings of 2022 Future Education Development and Innovative Education Research Summit Forum (VI).
[2] Guo Yan.(2023). Practice and Exploration of High school class Self-management. Weekly (01), 163-165. The doi: 10.16657 / j.carol carroll nki issn1673-9132.2023.01.054.
[3] Han Qing-ling.(2020). My Opinion on Class Autonomous Management of Homeroom Teachers. Famous Teachers Online (29),8-9.
[4] Huang Shaohong & Ke Zhiying.(2020). Strategies of class self-management under the background of Self-education. Guangdong Education (General Edition)(01),68-69.
[5] Jia Shipeng.(2014). Exploration on Class Independent Management in secondary vocational schools. Gansu Education (21),27. (in Chinese)

Paper Title :: Peer Mentoring for Academic Performance of Students in Science
Author Name :: Guarin S. Maguate || Judith S. Rabacal
Country :: Philippines
Page Number :: 183-189
This paper explored the effects of Peer Mentoring on the academic performance of Grade 8 students in Science. The subjects/respondents of the study were composed of sixty (60) Grade 8 students enrolled in one public secondary high school in A.Y. 2022 – 2023. The sample of the study was divided into two groups, the first group was Grade 8 – Fortitude which is composed of 30 students and served as the Experimental Group. The other group was Grade 8 - Piety which is composed of 30 students and served as the Control Group. A quantitative descriptive research design was utilized to determine the effect of Peer Mentoring on the academic performance of Grade 8 students in science. This study used a researcher-made test and was administered to the control and experimental groups. The mean or the median scores of the Pre-test, as well as the Post test of the control group and Experimental Group, were used to determine the performance of Grade 8 students in science before and after the intervention. Paired Sample T-test was utilized to determine the significant difference between the pre-test and post test scores of the Control Group and Experimental Group. The same statistical treatment was used to determine the significant difference between the post test scores of the Control Group and the Experimental Group. The result of this study revealed that Peer Mentoring had significantly improved the academic performance of the students exposed to the intervention. The study recommended the teachers not to utilize Peer Mentoring as their primary instructional method, but rather as an additional and supportive tool.
Keywords: Academic Performance, Grade 8 Students, Peer Mentoring, Science
[1]. Altun, et al. (2017). Investigation of the Effects of Brain Teasers on Attention Spans of Pre-School Children. Retrieved from
[2]. Bercasio, R. R. & Cabrillas, Z. (2017). Effectiveness Of Peer Mentoring In Enhancing The Mathematical Problem-Solving Skills of College Students in Bicol University. 3 Bercasio Cabrillas_35-55.pdf (
[3]. Berso, L. B., &Lorente, R. M. (2020). Peer Tutoring: Exploring the Effects On Learning Grade 9 Mathematics. People: International Journal of Social Sciences, 5(3), 881–894.
[4]. Chan, N. N.-U. (2017). Peer Assisted Learning in Higher Education: Roles, Perceptions, and Efficacy.
[5]. Ekiz, A. (2017). Investigation of the Effects of Brain Teasers on Attention Spans of Pre-School Children. INTERNATIONAL JOURNAL OF ENVIRONMENTAL & SCIENCE EDUCATION. 11. 8112-8119.

Paper Title :: Research on the Systematic Improvement of Community Public Health Disaster Response Ability
Author Name :: Xiuyi Li || Xiaoyan Xing || Xiao Dou
Country :: China
Page Number :: 190-201
In the prevention and control of the new crown pneumonia epidemic, the community has become a strong fortress, but some weaknesses have also been exposed. Community disaster resilience theory can analyze community disaster response capacity more systematically and comprehensively. Based on this theory, the paper constructs a community public health disaster systemic response capacity framework that integrates static and dynamic capabilities. Based on this framework and combined with large-scale community surveys and interviews, the paper examines the problems of my country's community systemic response capacity in epidemic prevention and control. It also proposes ways to build community institutional resilience, social resilience, economic resilience, resource and environmental resilience, and individual resilience, and propose measures to systematically improve the community’s ability to respond to public health disasters.
Keywords: epidemic prevention and control; governance; community public health; disaster resilience system
[1]. Shuhua Li, “Normative transformation of contemporary science-From reductionism to generative holism”, Philosophical research, 11, 2006. Quoted from Xiangde Li. New paradigm of system science research leads philosophy to [J]. Chinese Journal of Systems Science, 3, pp. 46, 2020.
[2]. Yan Tang, “Challenges of Community Governance in Epidemic Prevention and Control in COVID-19 -- From the perspective of urban and rural planning and public health”, Social Sciences in Nanjing, 3, pp. 8-15, 2020.
[3]. Jiawei Li. Discussion on Community Information Governance under the Background of Epidemic Prevention and Control in COVID-19”, Social Sciences in Yunnan, 3, pp.179-185, 2020.
[4]. Zhao Li, “Reconstruction of Community Cooperative Governance Model in Complex Situations”, Social Sciences in Gansu, 3, pp.53-60, 2020.
[5]. Boying Sun, “Review of grass-roots governance in the fight against epidemic situation”, National governance, 4, pp.26-31, 2020.

Paper Title :: Strategies for Enhancing the Benefits and Mitigating the Drawbacks of Using Artificial Intelligence in Workplace Training
Author Name :: Zane L. Berge
Country :: USA
Page Number :: 202-210
The integration of AI in workplace training offers promising avenues for personalized learning experiences. By leveraging AI technologies, organizations can tailor training programs to individual employees, thereby increasing engagement, improving knowledge retention, and optimizing skill development. However, it is crucial to address ethical considerations and overcome potential challenges to ensure the responsible and effective use of AI in workplace training. By adopting the strategies discussed in this paper, organizations can harness the power of AI to personalize learning and unlock the full potential of their workforce.
Keywords: workplace training, artificial intelligence, personalized learning, performance monitoring, challenges, benefits
[1]. Chen, Z. (2022, February 24). Artificial intelligence‑virtual trainer: Innovative didactics aimed at personalized training needs. Journal of the Knowledge Economy.
[2]. Coumans, M. (2023, June 12). How AI-powered presentation tools can elevate training.
[3]. Chopra. (2022, June 8). Top 10 benefits of artificial intelligence in the workplace. DataToBiz.
[4]. Dill, J.R. (2023, June 14). Chatbots in the workplace: Usage policies and practical considerations related to artificial intelligence. Ogletree Deakins.
[5]. Korzynski, P.,Mazurek, G., Altmann, A.,Ejdys, J.,Kazlauskaite, R., Paliszkiewicz, J.,Wach, K.,&Ziemba, E.(2023, May 30). Generative artificial intelligence as a new context for management theories: Analysis of ChatGPT. Central European Management Journal, 31(1): 3-13.

Paper Title :: Developing Students' Algebraic Thinking in Teaching the Topic of Functions, Graphs, and Its Applications: A Survey on the Perspectives of Math Teachers at High Schools
Author Name :: Pham Thi Hong Van || Duong Huu Tong
Country :: Vietnam
Page Number :: 211-217
Algebra is a part of mathematics that plays an important role in solving problems in mathematics and other scientific fields, starting from concepts to algebraic thinking. Therefore, students need to master algebraic thinking skills. To meet that requirement, teachers are the ones who carry out the noble mission of discovering and developing algebraic thinking for students in the most reasonable way. This study was conducted to contribute to the foundation for further studies on the development of algebraic thinking for 10th-grade students. The survey results of 50 high school teachers provide an overview of teachers' perceptions in teaching the topic of functions, graphs and applications and the student's difficulties. According to the research results, most teachers have identified most of the difficulties that students face, but the development of algebraic thinking for students is still limited;having a more comprehensive view of the problem is necessary.
Keywords: Algebraic thinking, teacher's perspective, function
[1] D. Aprildat and D. L. . Hakim, ―High School Students’ Algebraic Thinking Ability in Solving Linear Program Problems: Kemampuan Berpikir Aljabar Siswa SMA Dalam Menyelesaiakan Masalah Program Linear‖, Mathline, vol. 6, no. 2, pp. 222–237, 2021. DOI: 10.31943/mathline.v6i2.216
[2] M. Driscoll, Fostering Algebraic Thinking: A Guide for Teachers Grades 6–10. Portsmouth, NH::Heinemann, 1999.
[3] J. Fletcher, "Developing Algebraic Thinking Through Group Discussion," Mathematics Connection, vol. 7, no. 1, 2010. DOI: 10.4314/mc.v7i1.61534
[4] L. A. Gold and J. Ashurst, "Stacking Algebraic Thinking," The Mathematics Teacher, vol. 111, no. 7, p. 560, 2018. DOI: 10.5951/mathteacher.111.7.0560
[5] J. Hodgen, R. Oldenburg, and H. Strømskag, "Algebraic thinking," Developing Research in Mathematics Education, pp. 32–45, Apr. 2018.DOI: 10.4324/9781315113562-4

Paper Title :: Usurping Governance effectiveness in Faith-Based Organizations: Evaluation Opportunities and Challenges
Author Name :: Blazio M. Manobo
Country :: Zimbabwe
Page Number :: 218-225
Faith-BasedOrganizations (FBO)have become common vehicles for integral human development among religious groups in Africa. The major conundrum is on measuringprograms‟ effectiveness in the light of FBO governance.For a long time, religious institutions have not allowed their governance structures to be exposed to external assessments and evaluations based on the assumption that acts of charity or works of mercyby religious leaders do not need to be subjected to secular scrutiny.This assumption is now challenged by the advent of modern governance practiceswhose focus is on the primacy of accountability and alignment with organizational vision and mission. This study takes a critical look at the relevance of Private and Voluntary Organization‟sregistrationrequirements in relation to the core business of Faith-Based Organizations of promoting integral human development. Thearticle advocates for an evaluation approach that seeks to align the measurement ofFBO governance effectiveness with the overallspirituality of the religious institution.
Keywords: Faith-Based Organizations, NGO governance, Divine Right of Kings, Integral human development
[1]. Amanze, J. N., Masango, M., CHITANDO, E. & Siwila, L. 2019. Religion and Development in Southern and Central Africa Vol. 1. Lilongwe: Mzuni Press
[2]. Burgess, G. (1992). The Divine Right of Kings Reconsidered. The English Historical Review, 107 (425), 837–861.
[3]. Crimm, N. J. 2008. Muslim-Americans' Charitable Giving Dilemma: What About a Centralized Terror-Free Donor Advised Fund? Symposium, Law and Terrorism, 13(2), 375-412.
[4]. CPA, 2019. A guide to understanding Annual Reports. Sydney: CPA.
[5]. Davis, P. L. 2000. The Board of Directors: Composition, Structure, Duties and Powers. Stockholm: OECD Publishing.

Paper Title :: The Monomyth of a Seed: A Literary Analysis of a JRPG Character’s Hero Journey
Author Name :: Miguel Carlo C. Marasigan
Country :: Japan
Page Number :: 226-242
Japanese role-playing games (JRPGs) such as the famous Final Fantasy series usually carry imaginary wonders and magical elements. They show exceptional tales that express an extraordinary journey of their characters. This study aimed to analyze the hero quest of JRPG character named Squall, the main protagonist in Final Fantasy VIII. He is a student in a military academy called Balamb Garden who strives to be a SeeD mercenary. Starting as a lone wolf in his story, Squall’s adventure has him gradually change and open up to people more as he and his found friends get involved in a mission of saving the world from sorceresses. This paper also sought to show that video games like JRPGs has hero stories that follow the narrative framework of the Hero’s Journey.
This research used literary criticism, which applied the monomyth to address the research questions. The data was taken from the scripted narrative content of Final Fantasy VIII. In other words, these were the cutscenes, dialogue and other predetermined narratives that were watched and read rather than played with. I, the researcher, collected the data by identifying and classifying relevant citations from the game. I also analyzed the data by explaining or describing game scenes based on Caserta’s version of the Hero’s Journey.
The conclusion of the study found Squall to be a complex hero. From a teenager who broodily expressed inner angst, he gradually had his persona of aloofness and indifference slowly crumble beneath the burden of problems that piled up on and around him, as well as the personal feelings that started to form within him. The gradual changes had him progress and complete the twelve stages of Caserta’s monomyth model and overcome his obstacles.
To the author’s knowledge this is the only study to explore the Hero’s Journey of Squall in Final Fantasy VIII. The study also implies the potential use of JRPGs like Final Fantasy as objects of study in English and literature classrooms. This invites a discussion and provokes a conversation about the role of video games in educational settings. Also, the findings add to the literature on literary, narrative, and instructional value of video games.
Keywords: role-playing game, video games, hero journey, literary criticism
[1]. Amalia, A. (2020). Hero's Journey Experienced by Jason in Brandon Mull's Beyonders: A World Without Heroes (Doctoral dissertation, Universitas Islam Negeri Maulana Malik Ibrahim).
[2]. Byrd, M. (2021, December 4). Final fantasy: Every story ranked worst to best. Den of Geek. Retrieved May 1, 2023, from
[3]. Campbell, J., & Moyers, B. (2011). The power of myth. Anchor.
[4]. Campbell, J. (1950). The hero with a thousand faces. New Jersey: Princeton University Press.
[5]. Caserta, M. K. (2021). Revitalizing the pedagogical approach to the hero's journey (Doctoral dissertation, University of Dayton)

Paper Title :: Exploring the Translation Teaching Model from the Perspective of Ecotranslatology
Author Name :: Tian Xibo
Country :: China
Page Number :: 243-254
This paper explores the translation teaching model from the perspective of Ecotranslatology, a multidisciplinary approach that highlights the interplay between translation, culture, and the environment. The traditional translation teaching model has primarily focused on linguistic and technical skills, often neglecting the broader socio-cultural and environmental dimensions of translation. By incorporating Ecotranslatology into translation education, this study aims to shed light on the potential benefits and implications of adopting an ecological perspective in the classroom.The research findings highlight the potential of Ecotranslatology to enrich translation education by offering a more comprehensive and sustainable approach. By embracing this perspective, students are encouraged to reflect on the ecological consequences of translation practices and develop a sense of social responsibility. The study suggests that adopting an ecologically conscious teaching model can equip future translators with the skills and knowledge necessary to navigate the challenges of a rapidly changing global landscape.
Keywords: translation teaching, Ecotranslatology, education
[1]. Biel, L., & Pym, A. (2018). Ecological Approaches in Translation Studies. In Y. Gambier & L. van Doorslaer (Eds.), The Palgrave Handbook of Translation and Activism (pp. 309-330). London: Palgrave Macmillan.
[2]. Chesterman, A. (2016). Memes of Translation: The Spread of Ideas in Translation Theory. Amsterdam: John Benjamins Publishing Company.
[3]. Cronin, M. (2017). Eco-translation: Translation and Ecology in the Age of the Anthropocene. London: Routledge.
[4]. Hu Gengshen (2013). Ecotranslatology: Construction and Interpretation [Ml. Beijing: Commercial Press.
[5]. Gouadec, D. (2007). Translation as a profession. John Benjamins Publishing Company.

Paper Title :: Prioritization of Precursors Affecting Public Officers Performance during the Implementation of Covid-19 Working From Home Policy: Experiences from Kenya
Author Name :: Kimeli M. Chirchir || Douglas Mochama || Hellen Sadi || Eddah Chepkurui Cheruiyot || Karen Jepngetich
Country :: Kenya
Page Number :: 255-262
The covid-19 pandemic affected the normality of everyday life in both organizations and households. Organizations particularly had to accept and adjust to a new normal where employees had to work from home albeit the absence, policy or regulatory framework on working from nor telecommunicating the Covid-19 experience, therefore, bringing in a possibility of working from home as an alternative for engaging employees in future; hence the need for organizations to understand factors that influence this inevitable method of employee engagement. The study sought to prioritize factors working from home phenomenon in the Kenyan setup. Optimizing the Principal Component Analysis factor reduction approach on a sample of 195, the study concludes that public officers‟ performance level during covid-19 respondents was significantly lower relative to pre-covid-19staff performance levels majorly owing to organizational policy on the access and use of organizational information, the desire of the respondent to engage in personal matters, electricity power outages, lack of appropriate desk (working furniture) at home, the need to spend time in engaging with the community; and inadequate supervision. The study recommends Ministries Counties, Government Departments and Public Agencies, to review their policy on the use and access of information to facilitate the accomplishment of tasks by employees, establish a framework that facilitates and enhances the effectiveness of employee supervision and supervision support on working from home mode and on a phased approach progressively budget acquisition of personal computers to staff whose work assignments require the use of a personal computer.
Keywords: prioritization, performance, public officers
[1]. Aczel, B., Kovacs, M., Lippe, T. v., & Szaszi, B. (2021). Researchers working from home: Benefits and challenges.
[2]. Afrianty, T. W., Artatanaya, G., & Burgess, J. (2022). Working from home effectiveness during Covid-19: Evidence from university staff in Indonesia. Indonesia: Asia Pacific Management Review.
[3]. Galanti, T., Guidetti, G., Mazzei, E., & Zappala, S. (2021). Work From Home During the COVID-19 Outbreak: The Impact on Employees‟ Remote Work Productivity, Engagement, and Stress. American College of Occupational and Environmental Medicine.
[4]. GOK. (2020). Draft Policy Guidelines on Return to Work During and Post Covid-19 Pandemic, Alternative Working Arrangements and Telecounselling To Address Mental Health In The Public Service . Nairobi: Ministry of Public Service and Gender.
[5]. ILO. (2020). Teleworking during the COVID-19 pandemic and beyond: A practical guide. Geneva: International Labour Organization

Paper Title :: An Assessment of Factors Influencing Teenage Pregnancies among Secondary School Girls in Kenya: A Case Study of Baringo Central Sub–County
Author Name :: Kimeli M. Chirchir || Lenangoisa Petro || Toroitich Felistus || Gatei Rachel || Cheruiyot Peter || Lei Simeon || Siele Linda || Jepkoech Hellen || Kitilit Jane
Country :: Kenya
Page Number :: 263-272
Despite various Government interventions such as policies on the integration of teenage mothers in Secondary schools by the Kenyan Government, teenage pregnancies are still rampant. The purpose of this study was to establish factors influencing teenage pregnancies in secondary schools in Baringo Central Sub-County. A descriptive survey design was adopted in this targeting 56 girls as respondents from public secondary schools in Baringo Central Sub County. Questionnaires were used to collect data upon which quantitative data were analyzed using descriptive statistics and presented in the form of percentages, frequency, graphs, and tables. Qualitative data were categorized and analyzed into various themes that emerged. The study established that peer pressure, poverty, and social media influenced teenage pregnancy among secondary school girls. The study recommends the formulation, implementation and enforcement of stringent laws by the government to protect the rights of the girl child in school. In addition, the Ministry of Education should also provide sanitary towels and other basic needs to school-going girls. Further study is suggested on the stigmatization of teenage mothers who decide to go back to school and the influence of socio-culture on teenage pregnancies.
Keywords: Teenage Pregnancies, School Girls, Peer Pressure
[1]. Alene, M., Yismaw, L., Berelie, Y., Kassie, B., Yeshambel, R., & Assemie, M. A. (2020). Prevalence and determinants of unintended pregnancy in Ethiopia: a systematic review and meta-analysis of observational studies. PloS one, 15 (4), e0231012.
[2]. Amoadu, M., Ansah, E. W., Assopiah, P., Acquah, P., Ansah, J. E., Berchie, E. & Amoah, E. (2022). Socio-cultural factors influencing adolescent pregnancy in Ghana: a scoping review. BMC Pregnancy and Childbirth, 22(1), 1-13.
[3]. Bedzo, J. Y., & Manortey, S. (2019). Factors influencing teenage pregnancy in the lower Manya Krobo municipality in the eastern region of Ghana: a cross-sectional study. Open Access Library Journal, 6(12), 1-17.
[4]. Gaille Louise (2016). Teen pregnancy and poverty. personal financial blog.
[5]. Impey, L., & Child, T. (2017). Obstetrics and Gynecology. John Wiley & Sons.

Paper Title :: The Impact of the Mother Goddess Worship in the Cultural Life of the Present Day Vietnamese People
Author Name :: Nguyen Truc Thuyen
Country :: Vietnam
Page Number :: 273-278
In the Vietnamese folk belief system, Mother Goddess worship is one of many pure and popular Vietnamese folk beliefs with a long history, containing the philosophy of life, imbued with Vietnamese cultural identity and holds a special position in the spiritual activities of Vietnamese people; is a part of spiritual need of the people. Through the process of formation and development, the belief of Mother Goddess in Vietnam has developed to form the belief of Three Palces, Four Palaces, in addition there is Earth Palaces. In the context of society increasingly heavily influenced by marketization, people often face insecurity, anxiety, crisis, Mother Goddess worship has become a solid support for people spirit. From the field studies (survey and participation) combined with qualitative research (in-depth interviews), the research results help to reaffirm the role and value of Mother Goddess worship in spiritual cultural life of the Vietnamese people nowadays.
Keywords: Mother Goddess, beliefs, culture, spirituality
[1]. Van, V.H. Vietnamese Mother Goddess Worship. National Political Publishing House, 2020.
[2]. Lung, D.V., Mother Goddess Culture (Hanoi, Culture and Information Publishing House, 2004), 24.
[3]. Duy, N.D., Spiritual culture (Hanoi Publishing House, 1998), 94-95.
[4]. Hung, T.S., Southeast Asian religious beliefs (Hanoi, Thanh Nien Publishing House, 2003), 128-130.
[5]. Thinh, N.D., Motherhood and Shamanic forms among ethnic groups in Vietnam and Asia (Ha Noi, Social Science Publishing House, 2010).

Paper Title :: Analysis of Factors Influencing Decisions to Make Transactions in Islamic Financial Institutions
Author Name :: Muhammad Nur Nasrudin Latif || Lintang Kurniawati
Country :: Indonesia
Page Number :: 279-284
This study discusses what factors influence transaction decisions in Islamic financial institutions. In this study, the researchers raised a case study of several factors that might influence the decision to transact in Islamic financial institutions including customer financial institution knowledge, profit sharing ratio, promotion, and service level at the financial institution. The aim is to determine the effect of these variables on transaction decisions at BMT Gama Syariah Klaten. The population of this study was customers who transacted at BMT Gama Syariah Klaten. Sampling using purposive sampling and accidental sampling techniques and obtained 150 samples. The dependent variable in this study is the decision to transact at BMT Gama Syariah Klaten, while the independent variable in this study is knowledge of financial institutions, profit-sharing ratio, promotion, and service level. The method used in this research is the quantitative method. The analysis technique used is the classical assumption test which includes the normality test, multicollinearity test, and heteroscedasticity test, multiple regression analysis which includes simultaneous test (F), coefficient of determination test (R2), and hypothesis testing (t).
Keywords: Financial institutions, profit sharing ratio, service level, promotion, transaction decisions
[1] Robinson, R. (2014). Dekonstruksi Makna Transaksi Dalam Akuntansi: Suatu Pendekatan Idealisme Syariah Islam. BISNIS : Jurnal Bisnis Dan Manajemen Islam, 2(2), 27.
[2] Sjahruddin, H., Ardiansyah, R., Themba, O. S., & Tenriola, A. (2021). Kontribusi Tingkat Religiusitas Dan Promosi Terhadap Minat Masyarakat Menjadi Nasabah. Niagawan, 10(1), 21.
[3] Amah, N. (2017). Determinan Minat Nasabah Pengguna Jasa Rahn Dan Ijarah Pada Kantor Cabang Pegadaian Syariah Madiun. Riset Akuntansi Dan Keuangan Indonesia, 2(2), 132–142.
[4] Majhaf, S. A. (2020). Pengaruh Promosi Dan Kualitas Pelayanan Terhadap Minat Menabung Masyarakat Kelurahan Siranindi Di Bank Muamalat Indonesia Palu Sulawesi Tengah. Al-Kharaj: Journal of Islamic Economic and Business, 2(1), 16–33.
[5] Firdausiyah, D. J. (2011). Analisis Tingkat Permintaan Pembiayaan Pada Bank Umum Syariah Di Indonesia Periode 2006 – 2010. Jurna lEkonomi Pembangunan, 9(1), 75.

Paper Title :: The existing Sustainable Land Management Technologies employed by Farmers in Western Region, Kenya
Author Name :: Opilo B. Nasambu || China. S. Soita || Nyandiko. N. Omoyo
Country :: Kenya
Page Number :: 285-291
In the recent past there has been dramatic increase in frequency and intensity of floods all over the world, both in developed and developing nations due climate change. Crops, settlements and infrastructure have been destroyed wherever flooding occurs. But Sustainable Land Management Technologies (SLMT) is the cornerstone of formalized action for reducing such natural hazard. The severity of damage as a result of floods has been documented to have a relationship with the land management technologies. Overuse on the Land resource has been increasing and limited capacity to practice SLMT led onto land degradation and enhancing flood risk in Western region Kenya. Similarly due to lack of determining the type and extent of the existing SLMT has affected efforts to design and plan for proper intervention measures. Descriptive design was employed and Data collected using Questionnaires, interview schedules and Focus group discussion guide. Data analyzed using Scientific Package for Social Scientists (SPSS). Descriptive statistics was in the form of percentages and frequencies. Results indicated: 37.5% Nyando (25), Busia (121) acknowledged practicing cropping management, 29.2% Nyando (19), Busia (92) practiced Water management, 25% Nyando (17), Busia (79) crop slope barriers, 6.3% Nyando (4), Busia (19) forest management and Grazing management 2.1% Nyando (1), Busia (7). The Chi-square test indicated (X4 0.00= 22.21) which showed highly significant (P < 0.01) variation among existing SLMT. The area requires more emphasis on practicing SLMT in control of flood risks. Policy makers to enforce the laws on SLMT practices along the Flood prone areas to reduce impacts
Keywords: SLMT, Flood risks and Flood risk reduction
[1]. Adesina, A.A. and J. Baidu-Forson (1995). “Farmers’ Perceptions and adoption of new agricultural technology: Evidence from analysis in Burkina Faso and Guinea, West Africa.” Journal of Agricultural Economics 13(1995): pp 1-9.
[2]. Aitsi-Selmi, A., Egawa, S., Sasaki, H., Wannous, C., & Murray, V. (2015). The Sendai framework for disaster risk reduction: Renewing the global commitment to people’s resilience, health, and well-being. International Journal of Disaster Risk Science, 6(2), 164–176.
[3]. Berndtsson, R., Becker, P., Persson, A., Aspegren, H., Haghighatafshar, S., Jönsson, K., Larsson, R., Mobini, S., Mottaghi, M., & Nilsson, J. (2019). Drivers of changing urban flood risk: A framework for action. Journal of Environmental Management, 240, 47–56.
[4]. Bhattarai, K. (2019). Contested Water Resources: Social and Environmental Justice in Rural-Urban Water Transfer for Municipal Use in Nepal.
[5]. Carley, M., & Christie, I. (2017). Managing sustainable development. Routledge.

Paper Title :: On the trail of the existence, the listening that warms the soul: psychological duty possibilities and perspectives
Author Name :: Amliz Andrade da Silva || Ewerton Helder Bentes de Castro
Country :: Brazil
Page Number :: 292-299
Primary and secondary schools in our country, in general, have been the scene of numerous situations regarding the mental health of adolescents enrolled there. One of the issues considered most relevant concerns the relational configurations often experienced under the bias of dysfunctionality. This work is the result of the Psychological Duty at Escola de Manaus and aims to listen to the suffering that the teenager is going through and, with that, find strategies that he can use to face the situation. Listening is of phenomenological inspiration and the method used is the phenomenological research in Psychology. The look of understanding for the speeches is based on the theoretical contribution of phenomenological-existential Psychology. The meetings took place at the school itself with 15 adolescents and 1 adult, female (8) and male (8), aged between 15 and 21 years, high school. Listening allowed us to delve into several situations: self-injury (3), affective-sexual relationships (4), dysfunctional family relationships (3), anxiety crises (3), aggressiveness (1), sexual abuse and abusive relationships (1), excessive shyness (1). In the qualitative bias, two teenagers were heard and their speeches were used for the analysis. It was noticed in the speeches issues related to the commitment of their human world and their own in view of their relationships with others and with themselves being experienced under the bias of pain and existential suffering. It is concluded that the listening developed in this type of activity enables the other to take responsibility for his own journey, for facing these situations experienced.
Keywords: Psychological duty, students, existentiality, existential-phenomenology.
[1]. Brant, Luís Carlos & Minayo-Gomez, Carlos (2004). A transformação do sofrimento em adoecimento: do nascimento da clínica à psicodinâmica do trabalho. Ciência e Saúde Coletiva, 9 (1), 213-223.
[2]. Creswell, John W. (2007). Projeto de pesquisa: métodos qualitativo, quantitativo e misto trad. Luciana Rocha – 2ª ed. – Artmed, 2007.
[3]. Doescher, Andréa Marques Leão; Henriques, Wilma Magaldi. (2012) Plantão psicológico: um encontro com o outro na urgência. Psicologia em Estudo, 17(4): 717-723, out.-dez.
[4]. Farinha, Marciana Gonçalves & Souza, Tatiana Machiavelli Carmo (2016). Plantão psicológico na delegacia da mulher. Revista da SPAGESP, 17(1), 65-79.
[5]. Bezerra, Edson do Nascimento (2014). Plantão psicológico como modalidade de atendimento em psicologia escolar: Limites e possibilidades. Estudos e Pesquisas em Psicologia, v. 14, n. 1, p. 129-143.

Paper Title :: Increasing Students’ Self-esteem: An Application of Psycho-education Approach
Author Name :: Sambo Ke || Fidelis Chosa Kastuhandani
Country :: Cambodia
Page Number :: 300-310
Students’ self-esteem has become a prominent focus in psychological studies since it is linked to social and psychological well-being. This study aimed to better understand adolescent students’ self-esteem circumstances and how a psycho-education training program might help them increase their perceived self-esteem. Combining quantitative and qualitative research in the first part, the researcher invited 203 Cambodian high school students to participate in a survey to test the students’ self-esteem levels and gather self-esteem-related information, and 99 of them were randomly selected to attend a four-session training program in which psycho-education techniques were used. During a post-training focus group discussion, the majority of trained participants said that their awareness of self-worth, self-esteem levels, and understanding of how to build self-esteem had improved.
Keywords: self-esteem, psycho-education approach, social well-being, psychological well-being
[1]. Baourda, V. C., Brouzos, A., Mavridis, D., Vassilopoulos, S. P., Vatkali, E., Boumpouli, C. (2021). Group psychoeducation for anxiety symptoms in youth: Systematic review and meta-analysis. The Journal for Specialists in Group Work, 47, 1, 22-42.
[2]. Blascovich, J., & Tomaka, J. (1991). Measures of self-esteem. In J. P. Robinson, P. R. Shaver, & L. S. Wrightsman (Eds.), Measures of personality and social psychological attitudes. Volume 1 of Measures of social psychological attitude s(pp. 115-160). San Diego, CA: Academic Press.
[3]. Bond, K., & Anderson, I. M. (2015). Psychoeducation for relapse prevention in bipolar disorder: a systematic review of efficacy in randomized controlled trials. Bipolar Disorders, 17, 4, 349–362.
[4]. García, J. A., Olmos, F. C., Matheu, M. L., Carreno, T. P. (2019). Self-esteem levels vs global scores on the Rosenberg self-esteem scale. Heliyon, 5.
[5]. Golden, B. J. &Lesh, K. (2002). Building self-esteem: Strategies for success in school and beyond. Pearson.

Paper Title :: Aspirational-Goal Construct in Science-Related Disciplines: Content and Face Validity
Author Name :: Sambo Ke || Fidelis Chosa Kastuhandani
Country :: Cambodia
Page Number :: 311-316
The purpose of this study was to generate aspirational goal items for a future pilot testing study in the Cambodian context. The participants who were invited to fill out a questionnaire for a content-extracting process were 10 college students majoring in sciences-related disciplines. A review ofthe literature and different theoretical frameworks were conducted to develop theitem pool. The proposed items were judged by experts to determine scale content validity.A multidimensional scale comprising inspiration and ambition with 20 items was initially proposed to measure aspirational goals. Throughthe item judging process by four experts, the item pool was reduced to only 15 items prepared for pilot testing phases.
Keywords: Aspirational goal; scale development
[1]. Collier, G. (1994). Social origins of mental ability. New York: John Wiley & Sons.
[2]. Bynner, J. (2001). British youth transitions in comparative perspective. Journal of Youth Studies, 4:1, 5–23.
[3]. Dowson, M. & McInerney, D. M. (2004). The development and validation of the goal orientation and learning strategies survey (GOALS-S). Educational and Psychological Measurement, 64:2, 290-310. DOI: 10.1177/0013164403251335.
[4]. Dragastm, S. E., Elder, G. H. Jr., (eds.) (1975). Adolescence in the Life Cycle: Psychological Change and Social Context. New York: Wiley. 324 pp.
[5]. Eccles, J. S., Wigfield, A., Harold, R., & Blumenfeld, P. B. (1993). Age and gender differences in children’s self and task perceptions during elementary school. Child Development, 64, 830-847.

Paper Title :: Women in the Nigerian Civil War Literature: Facing the Politics of Representation
Author Name :: Dr. Emmanuel E. Akanwa
Country :: USA
Page Number :: 317-324
The Nigerian civil war, also known as the Nigerian-Biafran War, started in 1967 and lasted till 1970. It was three years of bitter existential experience, and since then, the Nigerian civil war has arguably remained the most written-about topic in Nigeria's literary and scholarly sphere. Although several works have been published on the Nigerian civil war, women's contributions in that war are yet to receive critical attention. This study examined a Nigerian civil war text, Destination Biafra, written by Buchi Emecheta (1994). The text highlighted the roles played by the female protagonist, Debbie; the paper argues that Debbie's role in the text is representative of the roles of women in that war and everyday life. Further, the paper questions the politics of representation, which downplays women's roles and argues the need for women to liberate themselves from all society's limitations to live to their full potential as Debbie didin Destination Biafra.
Keywords: Nigeria, Biafra, Civil war, Politics, Representation, Male-dominance, Patriarchal, Culture, Destination
[1]. Akanwa, E.E. & Akanwa, I. E. (2022). Buchi Emecheta‘s Destination Biafra: A Discourse on the Roles of Women in the Nigeria Civil War Literature and Contemporary Implications. Journal of Humanities and Cultural Studies, 9(3), 1-11.
[2]. Armah, A. K. (2006). The Eloquence of the Scribes: A Memoir on the Sources and Resources of African Literature. Senegal: Per Ankh-The African Publishing Cooperative.
[3]. Adichie, C. N. (2008). African ―Authenticity‖ and the Biafran Experience. Transition, 99, 42–53.
[4]. Amuta, C. (1988). Literature of the Nigerian civil war. Perspectives in Nigerian Literature 1700 to the Present, 1Lagos: Guardian Books, 85-92.
[5]. Adams, A.M. (2001). It‘s a Woman‘s War: Engendering Conflicts in Buchi Emecheta‘s Destination Biafra. Callaloo, 24(2), 287-300.

Paper Title :: Board Diversity of Corporate Social Responsibility Disclosure in Infrastructure Companies Listed on the Indonesia Stock Exchange
Author Name :: Cindy Elysia Ningtyas || Shinta Permata Sari
Country :: Indonesia
Page Number :: 325-330
Environmental issues are an important topic for discussion. Environmental management that is not accompanied by responsibility to protect and preserve the environment has created problems for human life. One of the countries highlighted by the world in maintaining environmental management issues is Indonesia, especially in infrastructure companies. The aim of this research is to examine the effect of board diversity on the disclosure of corporate social responsibility. The population in this study are infrastructure companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The sample in this study is infrastructure companies which are determined by the purposive sampling method, and 52 companies are obtained as samples. Analysis of research data using multiple linear regression. The results show that educational diversity, board nationality background diversity affect the disclosure of corporate social responsibility, while gender diversity and board tenure diversity have no effect on the disclosure of corporate social responsibility. This research can be used as an evaluation material for companies to improve corporate social responsibility in corporate responsibility management activities.
Keywords: Disclosure, Corporate Social Responsibility, Board Diversity
[1] Ararat, M., Aksu, M. & Cetin, A.T. (2010). Impact of Board Diversity on Boards’ Monitoring Intensity and Firm Performance: Evidence from the Istanbul Stock Exchange. Preceding the 17th Annual Conference of the Multinational Finance Society, Barcelona, June 27-30, 2010.
[2] Brown, A. N., & Deegan, C. (1998). The Public Disclosure of Environmental Performance Information - A Dual Test of Media Agenda Setting Theory and Legitimacy Theory. Accounting and Business Research, 29(1), 21–41.
[3] Damanik, G.S.M., & Dewayanto, T. (2021). Analysis of the Effect of Diversity of the Board of Commissioners on Corporate Social Responsibility Disclosure (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2015-2018). Diponegoro Journal of Accounting, 10(1), 1–14.
[4] Handajani, L., Subroto, B. T. S., & Saraswati, E. (2014). Does Board Diversity Matter on Corporate Social Disclosure? An Indonesian Evidence. Journal of Economics and Sustainable Development, 5(9), 8–16.
[5] Hardini, E.N.S. & Sari, S.P. (2023). The Relationship between Blau Gender Theory and Resources Dependence: In Term of Financial Behavioral. International Journal of Latest Research in Humanities and Social Science, 6(1), 167-175.

Paper Title :: Safe But Alert: The Impact of the 2023 Global Economic Recession on Indonesian Micro, Small and Medium Enterprises
Author Name :: Sri Yunanto || Usni || Ali Nur Zaman || Rival Laosa || Mahaguru A. Sangaji
Country :: Indonesia
Page Number :: 331-336
In the aftermath Covid19 Pandemic, people in the world are facing 2023 economic crises, including; financial, energy and food crises. It was caused by the residual covid 19 pandemic, the Rusia-Ukrein war and climate change. However, the impact of the crises in the developed and underdeveloped countries is different. Several developed countries suffered more severely than developing countries because they have higher inflation and more unemployment caused by laid-off employees. Several developing countries whose GDP relies little on export suffered less. This study seeks to understand better the impact of is the 2023 world crises on Indonesia's economy, notably Micro, Small and Medium Enterprises (MSMEs). The Indonesian economy and MSMEs are pretty strong to deal with the 2023 crises, and the impact on the Indonesian economy is negligible. SMSEs have been proven to become a saviour during repeated crises. Nevertheless, Indonesian MSMEs also posed several classic problems, including capital, licencing, technology and human resource development. The Indonesian government has addressed the problems by preparing a capital scheme, training, and creating small and medium industrial centers
Keywords: Safe, Alert, Global Crisis, MSMEs
[1]. Mardanugraha, E., & Junaidi, A. (2022). Ketahanan UMKM di Indonesia menghadapi Resesi Ekonomi.JurnalEkonomi dan Pembangunan. /JEP/article/view/666 30(2), 4–5.
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[4]. Cahyakemala, S. R., & Putri, K. P. R. (2022). Konflik Ukraina Rusia Mempengaruhi Harga Saham Pertambangan yang Disebabkan perilaku Investor. Sociability: Social & Humaniora Journal.1.1(1)
[5]. Syahbuddin, & Tati Haryati. (2022). Kompleksitas Konflik Ukraina-Rusia. Jurnal Pendidikan IPS, 12(1), 39–48.

Paper Title :: Descriptive Study of the Choice of Capital Market Investment Instruments by Christian Students at Jenderal Soedirman University
Author Name :: Eliada Herwiyanti || Gregorius Suwito || Tri Astuti
Country :: Indonesia
Page Number :: 337-341
This study aims to determine the choice of capital market investment instruments by Christian students at Jenderal Soedirman University. The selection of Christian students as research participants were based on a preliminary survey which found that their religious background did not prohibit investing in the capital market. Based on the 25 completed questionnaires, it was identified that there were 9 participants who had invested in the Indonesian capital market. The results of the study show that the most chosen investment instrument is mutual funds, followed by stocks, and finally bonds. The average participant has more than 1 investment portfolio. Thus, the research findings provide support that mutual funds are the lowest-risk capital market investment instrument. In addition, it is important for investors to have more than 1 investment portfolio, this is in accordance with the finding that one of the most important factors in investing is risk.
Keywords: investment decision, investment instrument, investment portfolio, capital market
[1]. E. Herwiyanti, Z. Baridwan, “Pengaruh Kualitas Laba pada Yields Obligasi dengan Corporate Governance sebagai Variabel Pemoderasi,” Jurnal Bisnis dan Akuntansi, 10 (2), pp. 59-68, 2008.
[2]. L.S. Atmaja, Who Wants to Be Rational Investor, Kepustakaan Populer Gramedia, Jakarta, 2019.
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Paper Title :: The Effect of Corporate Social Responsibility on Debt Finance with Accounting Conservatism as a Variable of Moderation
(Empirical Study of Manufacturing Sector Companies listed on the IDX in 2019-2021)
Author Name :: Ilana Triaquraini || Dewita Puspawati
Country :: Indonesia
Page Number :: 342-357
This study examines the influence of corporate social responsibility on debt finance with accounting conservationism as a moderation variable.This study aims to analyze the impact of the disclosure of Corporate Social Responsibility on Debt Finance, as well as to test the role of moderation of accounting conservatism in this relationship. The research sample consists of manufacturing sector companies listed on the Indonesian Stock Exchange in the period 2019-2021. The results revealed that corporate social responsibility has an influence on debt finance, and accounting conservationism as a moderation variable has no significant influence in the relationship between Corporate Social Responsibility and Debt Finance in manufacturing companies listed on the Indonesian Stock Exchange in the period 2019-2021.
Keywords: Corporate Social Responsibility, Debt Finance, Accounting Conservatism
[1] Abdel-Rehim, A. A. (2019). The relationship between accounting conservatism and debt cost in the existence of corporate social responsibility: The case of Egyptian listed firms. Journal of Accounting Research (Tanta University, Egypt), 1(1), 146-200.
[2] Abid, R. (2019). Pengaruh Utang Perusahaan Terhadap Kinerja Keuangan. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 3(1), 16-27. doi:10.31955/mea.vol3.iss2.pp
[3] Agustina, Silvia. 2013. Pengaruh Profitabilitas dan Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan. Jurnal Akuntansi. Vol. 1, No. 1.
[4] Ahmed, A. S., & Duellman, S. (2007). Accounting conservatism and board of director characteristics: An empirical analysis. Journal of Accounting & Economics, 43(2-3), 411- 437.
[5] Ahmed, A. S., & Duellman, S. (2011). Evidence on the role of accounting conservatismin monitoring managers investment decisions. Accounting & Finance, 51(3), 609- 633.