International Journal of Management studies and Social Science Research

Sulistyowati

DOI: https://doi.org/10.56293/IJMSSSR.2022.4571

ABSTRACT: Islamic Edowement (Waqf) Digitalization is an innovative breakthrough that can support waqf development. Currently, the waqf Collection, Management and Distribution (CMD) are eased by digital technology. However, there are unequal implementations among selected Organization of Islamic Cooperation (OIC's) member countries that affected of the waqf progress itself. Several countries optimized this media as important tool to enhance the huge of cash waqf potential while others got stuck on classical obstacles such as regulation and human resources. Therefore, the study aims to identify and analyze several issues and find a proper solution regarding to current waqf'sdigital technology uses. This qualitative research use content analysis of several previous references that obtained from numerous reputable journals and other relevant sources. The results show that the basic philosophy of waqf digital technology is benefit, taysir, taghyiral ahkam, urf and maqashid sharia for great waqf improvement. Through this philosophy, several countries' studies have shown significant development of waqf. However, there are implementation differences between them since the budget is a matter. It takes large funds to be achieved. Government involvement is required to overcome the main obstacle. In addition, waqf human resource expertise is an important aspect to master. Therefore, recommendations of the study for future relevant strategies and frameworks are integrating Islamic endowment funds and government budgets to foster waqf operationalization as well as formulating an appropriate human capital collaboration

Keyword: Islamic Edowement (Waqf), Achievement, Digital Technology, Encouraging

Beth K. Mutunga, Dr. Gideon Kasivu (Ed.D.), Dr. Selpher Cheloti (PhD)

DOI: https://doi.org/10.56293/IJMSSSR.2022.4572

ABSTRACT: Education is critical for the progress and changes of nations across the world. The purpose of the study was to the influence of instructional supervision on students' academic performance in public secondary schools in Kenya. The article is an extract from a study done in public secondary schools in the Yatta sub-county, Machakos County, Kenya. The study was guided by the instructional leadership model. The researcher adopted a descriptive research design, survey method. The study was conducted among 247 respondents comprising 19 principals and 228 teachers. The study employed stratified sampling techniques and simple random sampling techniques. Data collection was done using questionnaires for principals and teachers. Data were analysed using Statistical Package for Social Sciences (SPSS). The findings, from the principal's perspective, revealed that there exists a weak positive correlation between the principal's instructional supervision and students' academic performance (r = 0.236 p = 0.330). However, from the teacher's perspective, the findings show that there is a weak negative correlation between the principal's instructional supervision and students' academic performance (r =- 0.190, p =0.009). Therefore, the study concluded that instructional supervision is crucial, but it must be carried out properly and with the participation of all parties concerned for the best result. It was, thus, suggested that the principals in public secondary schools should enhance instructional supervision by always being actively involved in the day-to-day learning of the institutions and engaging the teacher in planning for the supervision to enhance students' performance.

Keyword: Instructional Supervision; Determinants; student's academic performance; Public Secondary school; Yatta Sub-county; Kenya

Sri Endah Wahyuningsih 1, Yunitha Arifin 2 and Umar Ma'ruf 3

DOI: https://doi.org/10.56293/IJMSSSR.2022.4573

ABSTRACT: Law enforcement of corruption by corruptors still has gaps to be exploited by irresponsible parties in weakening the position of political or business opponents. The formulation in the legal system of criminal acts of corruption is unclear, making law enforcers less professional in applying the law in the field of criminal acts of corruption. The purpose of this study is to analyze and find corruption law enforcement regulations within the BUMN business framework that are not yet based on the value of justice and the weaknesses of corruption law enforcement regulations within the current BUMN business framework in Indonesia, as well as the reconstruction of corruption law enforcement regulations in Indonesia. SOE business framework based on the value of justice. The research method used is constructivism paradigm, sociological juridical approach, and qualitative analysis. The results of the study show that the law enforcement regulations for corruption within the BUMN business framework are not based on the value of justice, that the state financial loss will be closely related to the provisions of Law no. 1 of 2004 concerning the State Treasury and provisions related to the position, duties and functions of the Supreme Audit Agency (BPK). 2) The weakness of the legal substance is that in substance the existence of 4 (four) laws and regulations that are multi -aspects in BUMN and have different regulatory objects from each other have resulted in confusion over the financial accountability of BUMN. The weakness of the aspect of legal structure is that there is no synergy between law enforcers so that it is no longer fragmentary and the existence of the paradigm of the judiciary shows that the legal structure came first but has not yet been followed by adequate legal substance. Weaknesses in the aspect of legal culture are often subjective in nature which highlights, among other things, the loyalty and loyalty of law enforcement officials in carrying out and carrying out state duties, patterns of behavior and professionalism of officers, being one of the main issues that must be studied for reform and a solution in enforcing criminal law. corruption within the framework of an integral SOE business.

Keyword: Reconstruction, Regulation, Law Enforcement, Corruption, BUMN.

OLALERE Mayowa David, ADEGBIE Folajimi Festus, Kehinde Joseph Olorundare & Kolawole Samuel OYEGOKE

DOI: https://doi.org/10.56293/IJMSSSR.2022.4574

ABSTRACT: Information, Communication and Globalization has made the preparation of reports very easy because large volume of transactions needs to be processed. Quality corporate reporting is very essential for the growth of an organization and thus development of the economy of any country. Over the years the quality of reporting has received global and heightened concern as a result of the role it plays in allowing users of financial statements make economic decisions which to a very large extent talks about the soundness and healthiness of a business firm or organization. The objective of the study was to critically examine the relationship between Quality of Corporate Reporting and stakeholder's interest. The study adopted an ex-post facto research design. The population was 35 manufacturing companies while 10 were selected purposively for a period of 10 years making 100 firm year observations. The findings reveal that Quality Corporate reporting had a significant impact on Creditors interest (Adj R2= 0.653, F(2, 97) = 48.60, P < 0.05), it also had a significant relationship on employees interest(Adj R2= 0.0.733, F(2, 97) = 40.81, P < 0.05). The study concluded that there exists a significant relationship between Quality of Corporate Reporting and all the variables of Stakeholders interest. It was recommended that Owners and Management of businesses must ensure that a mechanism and a structure is put in place to ensure that reports prepared are of high quality that will meet the needs of the stakeholders.

Keyword: Corporate Reporting, Creditors Interest, Employees Interest, Faithful Representation, Relevance,Timeliness

1 Wanlapa Thomya, 2Napaporn Likitwongkajon, 3 Grid Rangsungnoen*

DOI: https://doi.org/10.56293/IJMSSSR.2022.4575

ABSTRACT: Purpose - Capital expenditure reflects a company's investment in long-term assets expected to generate value for shareholders over time. Such expenses mostly expect to improve a company's future performance. This research aims to explore the relationship between capital expenditure and future firm performance. Design/methodology/approach - A sample (n=475) of registered companies listed on the stock exchange of Thai (SET) from 2000-2016 was selected. The time period selected for this research allows the researchers to analyze the relationship during the period of economic growth and stability. Secondary data was harvested from the Thomson Reuters Datastream database. Findings - A regression analysis showed a negative relationship between capital expenditure and future firm performance, as measured by return on assets (ROA) and dividends. Notably, this negative relationship was found to be statistically significant across the board, first for all companies and second for a unique subset of larger companies. Originality/value - Such findings go against general expectations. Subsequently, the study has implications for general practice, investment, and the academe.In particular, it sheds light on the potential impact of agency on investment expenses. Practically, registered SET companies can use this insight to make informed investment decisions; investors to make investment decisions, and lenders to make lending decisions. Overall, this research provides value for various stakeholders across financial exchanges.

Keyword: Capital expenditure, future firm performance, stock exchange

Sulistyowati Sulistyowati

DOI: https://doi.org/10.56293/IJMSSSR.2022.4576

ABSTRACT: The paper explores the compatibility of zakat towards Sustainable Development Goals (SDGs). The study applies library research that benefited from various relevant articles. The data were gathered from many reputable journals and other appropriate resources. The result show that zakat as one of Islamic obligations is highly compatible with SDGs instrument as well as most of the content of the SDGs reflects Islamic principles, in the case of Maqasid al Sharia. Zakat (alms) have a beneficial effect on poverty, hunger, outstanding education, economic justice, and good health, whether directly or indirectly.The particular SDGs objectives are consistent with Islamic zakat values such as SDG 1, 2, 3, 4, 5, 6, 7, 10, 11, 14, and 16. Both zakat and SDGs have the same objectives accomplished in order to attain national and ummah well-being. A humble recommendation for the relevant stakeholders in coordination with other players, including the government, commercial sector, charitable, and civil society organizations will be critical as with other SDG collaborations.In order deeply to understand the relationship between zakat and SDGs evolved, further research should engage the empirical data from several proper respondents such as UNDP officers and zakat regulators as well as practitioners.

Keyword: Zakat, SDGs, compatibility, Maqasid al Sharia

Taylor, Daerego I. (PhD) 1, Jack, David B. 2, and Kevin C. Wami 3

DOI: https://doi.org/10.56293/IJMSSSR.2022.4577

ABSTRACT: Adult education is concerned with developing the adult population of a country to become useful to themselves and their societies. It is aimed at equipping adults with the right knowledge, skills and attitudes required to actualize their full potentials, and then depends on them to, in turn, apply themselves to the all-round development of their societies. In Nigeria, adult education is relevant and strategic in the development of the nation. However, there are many challenges to adult education in Nigeria. One of such challenges is poor funding. The cause of poor funding is government's inability to single-handedly finance adult education in Nigeria. This, therefore, underscores the need for an alternative means of funding adult education which is very important to national development - a joint effort, sort of, in financing adult education towards sustainable development in Nigeria. To this end, a public-private partnership (PPP) becomes a necessary avenue. This paper examined the nature of public-private partnership in financing adult education and its implications for sustainable development. The authors relied on qualitative data from theoretical sources and recommended ways through which the Nigerian government can build synergy with private individuals and organizations in financing adult education towards sustainable development in Nigeria.

Keyword: Adult Education, Public-Private Partnership, Sustainable Development, Nigeria

Linh. H. Do 1, Tam. T. Nguyen 2 , Nhi. H. T. Tran 3, Thanh. D. Vu 4 , Ha. N. Le 5, Minh. D. Do 6

DOI: https://doi.org/10.56293/IJMSSSR.2022.4578

ABSTRACT: The paper aims at detecting factors affecting the attraction of foreign direct investment capital in 6 economic regions of Vietnam under the impact of Covid-19 in the period from 2010 to 2021. Through the regression method of the random effects model (REM) and fixed effects model (FEM), the study shows the coefficient of interactive variables such as labor including labor cost (CPLD) and quality of labor (CLLD), infrastructure including facilities (CSHT) and volume of freight (KLHHVC), agglomeration including foreign agglomeration (QTNN) and private agglomeration (QTTN) and market size (GDP) according to Covid are all negative and statistically significant, which shows that when other factors are held constant, the rate of increase in FDI according to the independent variables is lower in the presence of Covid than in the absence of Covid. Based on the findings, some recommendations have been made to improve the ability of Vietnamese provinces and cities to attract foreign investment capital after the Covid-19 pandemic.

Keyword: Foreign direct investment, Capital, Economic regions, Covid pandemic

Joseph F. Giordano III 1, Herbert Sherman 2

DOI: https://doi.org/10.56293/IJMSSSR.2022.4579

ABSTRACT: This study is a case analysis of Trails East business strategy, including the internal and external environmental factors affecting their operations, and our recommendations for enhancing the performance of the firm. A variety of mitigating factors are addressed in our inquiry including the closure of multiple bus companies following the global pandemic and the current and potential future environmentally based restrictions on emissions and equipment.

Keyword: strategic analysis, transportation industry, case analysis

OLALERE Mayowa David, OYEGOKE Kolawole Samuel, Kehinde Joseph Olorundare & ALAO Monisola.

DOI: https://doi.org/10.56293/IJMSSSR.2022.4580

ABSTRACT: Accounting is a global language, yet it varies from society to society. This explains the inevitability of accounting practice convergence and harmonization. The success of organizations has a lot to do with the efficiency of their human resource. Human resource is becoming more valuable to businesses than ever before. Human Resource Accounting is a recent controversial issue in accounting field; this concept is not new in accounting. However, it involves accounting for expenditure related to human asset in an organisation as opposed to traditional accounting which merely expense these costs and reduces profit which to our mind sub-optimise financial reporting.Human Resource Accounting is a recent controversial issue in accounting field, this concept is not new in accounting. Human resource Accounting (HRA) involves accounting for expenditure related to human asset in an organisation as opposed to traditional accounting which merely expenses these costs and reduces profit which to our mind sub-optimises financial reporting. The study therefore explored the relationship between international financial reporting standard and human resource accounting. The study used the exploratory method, as various literatures which relates to the subject matters IFRS and Human resource accounting were review to establish a connection between International Financial Reporting Standards and Human Resource Accounting. The study found out from the several literatures reviewed that currently, there is no specific International Financial Reporting Standard that deals with human resources. The study concluded that human resources accounting provides information on human resources to the company and other users of accounting information. Furthermore, some unethical issues that impact negatively on the accuracy of financial reporting might be resolved by human resource accounting.

Keyword: Accounting, Harmonization Human Resource, Information. Reporting, Word counts: 268

*Tsheten Dorji

DOI: https://doi.org/10.56293/IJMSSSR.2022.4581

ABSTRACT: This paper attempts to analyze that many organizations with the motivation to accomplish better organizational results institute Performance Management System (PMS) formally and informally in their organizations. However, organizations have difficulty implementing a performance management system because its different dimensions are not consideredwhile in practice. The paper outlined the preliminary picture of the current situation of performance management appraisals generally and particularly applied by CSOs in Bhutan. The study further describes the findings of comparative analyses between the Management by Objectives (MBO) model and 360 feedback as applied by different organizations. Data were collected by desk reviewing past studies, reports, books, and journal articles on PMS by different researchers, authors, and writers to establish the interconnections and distinctions. The paper concluded with the resultsthat barriers to implementing effective PMS, recommendations, and viable solutions exist.

Keyword: Performance management, appraisal, MBO, 360 feedback, and CSOs in Bhutan

Yu Xiaobao 1, Zhao Wenjing 2

DOI: https://doi.org/10.56293/IJMSSSR.2022.4582

ABSTRACT: The traditional cross-provincial and regional power trading mechanism can hardly meet the growing demand for clean energy consumption in China. The paper proposes a inter-provincial trading path based on the digital-driven cross-regional power trading and consumption, and establishes a cross-regional market trading model to support the large-scale consumption of clean energy. The analysis results show that the cross-regional trading market mechanism and trading model can adapt to the demand for clean energy consumption in China and increase the proportion of clean energy consumption across regions.

Keyword: Digitization; clean energy; consumption path; clearing

Yu Xiaobao 1, Zhao Wenjing 2

DOI: https://doi.org/10.56293/IJMSSSR.2022.4583

ABSTRACT: With the proposal of the national "carbon peaking and carbon neutrality" and "building a new power system with new energy as the main body" and other goals, cleaning and digitization have become an urgent need for power systems. Based on advanced control, metering, communication and other technologies, the virtual power plant aggregates massive multi-distributed resources on the demand side, which can provide the necessary flexibility support for the power system through diversified means of saving, and at the same time help renewable energy consumption. The digital twin technology uses big data, cloud computing, artificial intelligence and other digital technologies to virtually model the characteristics, behavior, processes and performance of the physical entities of distributed resources, which is an ideal way to achieve virtual power plant operation optimization. This paper illustrates the basic definition and system construction of digital twin virtual power plants, and analyzes the participation of virtual power plants in the multi-level market models of auxiliary services, medium and long-term, and spot, so as to provide reference for the construction and development of China's digital twin virtual power plants participating in the power market.

Keyword: digital twin, virtual power plant, power market, trading model

Aly Saad Mohamed Dawood 1

DOI: https://doi.org/10.56293/IJMSSSR.2022.4584

ABSTRACT: The purpose of this research is to show how ethical banks can build a dynamic operation that can provide financial services accomplishing sustainable development pillars objectives considering profitability according to community context. The data of the community were collected by questionnaires which were designed by different faculties' staff members from 600 respondents representing a random sample of the population of around 35000 residents in Sharkia villages. Cronbach has been utilized to measure data reliability, two dynamic frameworks have been designed; the first determine the main source of different financial services package and main approaches of allocation and investments, second three dynamic frameworks showing how to implement according to Sharkia community context. The research suggested dynamic frameworks can contribute to developing community by providing suitable financial services by utilizing the appropriate source of finance to be granted for suitable categories and supporting them through integral network considering sustainable development pillars and also contribute in widening responsible fields of investments.

Keyword: Ethical Banking, Microfinance, Responsible Investment, Dynamic Ethical Bank Operation, Egypt.

1 Dr. ANDERSON EMMANUEL ORIAKPONO AND 2 SOWUNMI BOLANLE MUSILIU

DOI: https://doi.org/10.56293/IJMSSSR.2022.4585

ABSTRACT: This study empirically examines the relationship between corporate governance structure and financial performance of banks in Nigeria, with particular emphasis on quoted banks. This study examines the impact of large board size on the financial performance of quoted bank in Nigeria. The research adopted a cross sectional analysis of the financial report of quoted banks on first tier security market of Nigeria stock exchange. Data used in the study was basically secondary data generated from the published annual report of the studied bank. One hypothesis was tested with the use of regression correlation. Result showed that large board size impacted negatively on firm's financial performance as a result of increase in agency cost. The study concludes that the result of this study implies that large board size impacted negatively on firm’s financial performance, as a result of increase in agency cost and recommended that quoted banks should endeavor to comply with CBN and other financial, monetary and regulatory guide line to enable them achieve the objective ofimproving the Return on Asset.

Keyword: Corporate Governance Structure And Financial Performance Of Quoted Banks In Nigeria

1*Teresita De Saro, Ed. D., 2 Alejandro Garcia, Ed. D., 3 Velma Menchaca, Ph. D.

DOI: https://doi.org/10.56293/IJMSSSR.2022.4586

ABSTRACT: High school dropout rates have long been a problem for school districts, and various contributing factors have solved the problem. Most of these students have been plagued by the inability to integrate into the mainstream of school life due to socio-economic standing, lack of parental support, and many other problems. This qualitative study examined how distance learning courses have the potential to increase high school graduation rates and attendance rates. This study was conducted at an alternative high school where the primary goal is to ensure nontraditional students' academic and personal support needed to graduate from high school. Five themes emerged from the participants responses: Academic Acceleration, Flexible Scheduling, Academic Support, Safe Environment, and Transportation. These themes were consistent with previous literature that supports the success and demand of distance learning settings, and the lower dropout rate for older students.

Keyword: Online courses, alternative high school, graduate, dropout, nontraditional students, socio-economic status

Siti Ratih Nurwanti 1 and Lia Uzliawati 2

DOI: https://doi.org/10.56293/IJMSSSR.2022.4587

ABSTRACT: This research is a descriptive quantitative study based on the condition of the application of the principle of accounting conservatism in financial statements in Indonesia, which is still reaping the pros and cons. As well as the results of previous research on the effect of independent commissioners, financial distress, leverage, and company size on accounting conservatism with inconsistent results. This research is a development of previous research with the addition of independent commissioner variables. In this study, a sample was used in the form of secondary data from 25 financial companies in the insurance sub-sector and financing institutions listed on the IDX 2019-2021, which were obtained through the site www.idx.co.id. This study aims to determine: 1) The effect of independent commissioners on accounting conservatism. 2) The effect of company size on accounting conservatism. 3) The effect of financial distress on accounting conservatism. and 4) The effect of leverage on accounting conservatism.

Keyword: Accounting Conservatism, Independent Commissioner, Financial Distress, Leverage, Company Size

1 AYUBA, Mohammed Mamawa, 2 YAKUBU, Bala, 3 UMAR, Bobboi, 4 BELLO, Salihu

DOI: https://doi.org/10.56293/IJMSSSR.2022.4588

ABSTRACT: The study examined entrepreneurship education and acquisition of requisite skills among students of business management education in Adamawa State Polytechnic, yola. Adamawa State. Descriptive survey research design was employed for the survey. A total of235 Diploma II final year business management education students made up the population for the study. The sample of the study was 199. Two research questions and two null hypotheses guide the conduct of the study. The instrument used for data collection was a questionnaire with Cronbach reliability coefficient of 0.86. The method used for analyzing the data collected for the study was mean and standard deviation for the research questions and t-test was used to test the null hypotheses at the 0.05 level of significance. The result of the data collected and analyzed indicated that acquisition of technical, accounting, marketing, and information and communication technology skills are highly required in entrepreneurship education by students of business education in colleges of education. The result of the test of the null hypothesis showed positive significant difference between the mean response of male and female students of business management education in Adamawa State Polytechnic, yola. It was concluded that entrepreneurial skills are highly required by students of business management education. It was recommended among others that technical, financial, marketing, and ICT skills identified in this research should be included in the curriculum of business education so as to make students of business education employable or self- employed after graduation. Polytechnics should contribute to the development of entrepreneurs by providing entrepreneurship skills in all learning process; both state and federal governments should make funds available for the purchase materials and equipment for student's practical activities.

Keyword: Entrepreneurship Education, Requisite Skills, Acquisition, Business management Education

Evaline Chelangat Koech and Dr.S.M. Mulambula

DOI: https://doi.org/10.56293/IJMSSSR.2022.4589

ABSTRACT: Despite the fact that the government of Kenya has introduced Free Primary Education (FPE) and Free Day Secondary Education (FDSE), many school going age boys have been dropping out of school. School dropout for boys is a very serious issue not only in Kenya but also in the whole world. Although many studies have been carried out in other parts of Kenya, none has investigated the factors behind the increased dropout of the boy child in secondary education particularly in Kericho County. The main purpose of this study was to investigate class teachers' perceptions on selected factors influencing the boy-child's drop-out in mixed day secondary schools in Kericho County. The objectives of the study were: to examine class teachers' perceptions on the influence of social factors on boy child drop-out,to examine class teachers’ perceptions on the influence of economic factors on boy child drop-out and to find out class teachers' perceptions on the influence of schoolbased factors on boy child dropout. The study used mixed method research design utilizing both quantitative and qualitative approaches. The study was guided by Gibson’s Theory of Direct Perception and Bronfenbrenner's Biosystems Theory. The research was pragmatic and adopted descriptive survey research design. The target population comprised 176 form 4 class teachers. Multistage sampling was used during sampling whereby 121 schools were sampled to participate in the study. Krejce and Morgan sample size determination table was used to select a sample size of 121 public secondary schools. From the table, 121 form 4 class teachers were sampled purposively. Data was collected using questionnaires. Piloting of the instruments was carried out to ensure reliability which was estimated using split-half reliability. Validity of the instruments was ascertained in relation to the set objectives. Quantitative data was analyzed using both descriptive and inferential statistics using the Statistical Package for Social Sciences (SPSS) version 24. Qualitative data was presented thematically and in narrations and quotations. The findings of the study will be used to provide useful information to the ministry of education policy makers on the implementation of workable strategies that will promote boys' education and provide a basis upon which other studies can be anchored. The results may be of much significance to teachers, parents and students in understanding the factors that influence education retention among the boys and come up with other ways of curbing this drop-out problem.

Keyword: Social factors, Economic factors and School-based factors

Buya Hamka 1, Abdul Rahman Mus 2, Nukman 3, & Nur Setiawati 4

DOI: https://doi.org/10.56293/IJMSSSR.2022.4590

ABSTRACT: This research is entitled Quality Management of Islamic Education at Athirah Bukit Baruga Islamic High School and Al-Azhar 12 Islamic High School Makassar which aims to (1) Plan Islamic Education Quality Management at Athirah Bukit Baruga Islamic High School and Al-Azhar 12 Islamic High School Makassar (2) Implement Quality Management of Islamic Education at Athirah Bukit Baruga Islamic High School and Al-Azhar 12 Islamic High School Makassar (3) and Evaluating the Quality Management of Islamic Education at Athirah Bukit Baruga Islamic High School and Al-Azhar 12 Islamic High School Makassar. This research is qualitative descriptive research using observation, interview, and documentation methods. While what is used is (juridical, management, phenomenological, and sociological approaches). Selection of research subjects through purposive sampling, namely determining certain people as data sources, namely the head of the madrasah, wakamad, and teachers for each subject. Furthermore, the data obtained is analyzed on an ongoing basis, namely, reducing data, presenting data, and drawing conclusions. The results showed that the Quality Management of Islamic Education at Athirah Bukit Baruga Islamic High School and Al-Azhar 12 Islamic High School Makassar began with quality education planning which had two important meanings, namely program planning and intra and extra activities by the two Athirah Bukit Baruga Islamic High Schools. and SMA Islam Al-Azhar 12 Makassar, program planning must be followed by an implementation which includes five components through student management, curriculum management, management of educators and education staff, management of facilities and infrastructure, cost management. and curriculum management must be directed so that the learning process in the classroom runs smoothly and efficiently so that it can achieve the desired goals. Evaluation of quality education management carried out by the principal of the deputy head of school and education staff, together as a community of educators and implemented into the curriculum through self-development programs (routine school activities, spontaneous activities, exemplary, and conditioning), integration in subjects, and through the school culture. It is directed so that the learning process in the classroom runs smoothly and efficiently so that it can achieve the desired goals.

Keyword: Management, Islamic Quality Education

Devi Erlita 1, Yuswar Zainul Basri 2 and Sarfilianty Anggiani 3

DOI: https://doi.org/10.56293/IJMSSSR.2022.4591

ABSTRACT: This research aims to analyze the effect of competencies, organizational climate, and organization facility on motivation to learn mediated by strategic change management and how far the implications of learning conditions in military education institutions can affect student officer motivation to learn. This research uses a quantitative approach through hypothesis testing to test the direct and indirect effects between the independent variables on the dependent variable using the Partial Least Square-Structural Equation Model with the SmartPLS data processing program. This research was conducted cross-sectionally by distributing questionnaires to 400 Indonesian Naval Command and Staff College student officers. The direct effect is shown in a positive and significant effect on competencies, organizational climate, organization facility, and strategic change management on student officer motivation to learn. At the same time, the indirect effect is shown in the influence of strategic change management as a mediating variable in a positive and significant way towards competencies, organizational climate, and organization facility.

Keyword: Management, Islamic Quality Education

Justus Maneno Kumbu and Margaret Njoki Mwihia

DOI: https://doi.org/10.56293/IJMSSSR.2022.4592

ABSTRACT: This study critically examined contrast as a stylistic strategy employed in Tsitsi Dangarembga’s books: Nervous Condition, Book of Not and This Mournable Body. The objectives of the study were to analyze identity on contrast, determine class stratification on contrast and assess place where contrast is noted in the selected books. The main argument of this project is that: through presentation of contrast, the writer attempts to empower and motivate the disadvantaged in the selected books. The primary concern to this study is the way the author unleashes the potential of black people. She also shows what is expected of them by the society. The study examined the channel of acquiring wealth. One must be educated and be a male so as to be rich in a case one is an African. Opportunities are given to female characters if there are no male ones in the family. The writer demonstrates the reason to unmask the biased image of Africans and women in the colonial era. The study analyzed the traditions and beliefs that bar Africans progress. This study is useful material for reference to other researchers and readers. The study is guided by Karl Marx’s strategic conflict theory. The theory is about the competition of limited resources in the society. The study used textual analysis in analyzing the selected books. It was library based which involved intensive and extensive reading of the selected texts. The three books were selected using purposive sampling technique. The study advocated for the appropriate presentation of contrast so as to avoid being biased against people who should be valued in the society.

Keyword: Juxtaposition in Identity, Class Variation, Place Diversity

Fiansi 1, Syahir Natsir 2 and Harnida Wahyuni Adda 3

DOI: https://doi.org/10.56293/IJMSSSR.2022.4593

ABSTRACT: The Government's efforts in the bureaucratic reform policy are to make improvements by issuing Law Number 5 of 2014 concerning the State Civil Apparatus, one of the points of which is a paradigm shift in filling ASN positions which is fully carried out in the election mechanism by Baperjakat to a new method, namely open selection or commonly known as with the designation of auction positions, Analyzing Bureaucratic Neutrality in the Process of implementing the placement of ASN Primary High Leader Positions using the Position Auction Model in the Central Sulawesi Government Environment. This type of qualitative research uses a critical ethnographic analysis approach. There were 24 informants in this study. The selection of informants was carried out using a purposive sampling technique. The results of research in the process of implementing the auction for high leadership positions are still not based on a person's competence; there is still intervention in the appointment of high leadership positions. Therefore, it is necessary to have a new policy issued by the government in terms of handling human resources, especially in terms of the responsibilities of the position of ASN Primary High leadership.

Keyword: Job Auction, Echelon II, Neutrality

1 CLETUS Edoh, 2 OCHAI, G. O. Ph.D, 3 AGBE, J.I. Ph.D, 4 IDOKO Alphonsus A. Ph.D

DOI: https://doi.org/10.56293/IJMSSSR.2022.4594

ABSTRACT: The study investigated the influence of Treasury Single Account (TSA) policy on monitoring fraudulent practices and blocking financial leakages on the administration of public universities in North Eastern Nigeria. two specific objectives with corresponding research questions guided the study and two hypotheses were formulated and tested at 0.05 level of significance. The study adopted a survey research design, and was carried out in North Eastern Nigeria. The population of the study comprised 547 Bursary staff of Federal Universities in North Eastern Nigeria. The sample size for the study comprised 231 Bursary staff obtained from the use of Taro Yamane formula for sample size determination. The instrument for data collection was a structured questionnaire. The reliability of the instrument was estimated using Cronbach Alpha statistic and an overall reliability coefficient of 0.84 was obtained. The data was analyzed using Means and Standard Deviation to answer the research questions. Chi-Square Statistic to test the null hypotheses at 0.05level of significance. Findings of the study revealed that the implementation of TSA has made inflation of contract difficult and has also made fabrication of accounts to disclose false position in public sector difficult to perpetuate in the administration of public universities. It further revealed that maintenance of Treasury Single Account helps to eliminate idle funds usually left with different commercial banks in the administration of public universities and Treasury Single Account enhances e-payment collection and this influences the administration of public universities. Based on these findings, it was recommended that; Federal government should ensure all contracts in within the university is solely monitored using TSA, as this would make inflation of contract difficult and also make fabrication of accounts to disclose false position in public universities difficult to perpetuate, therefore enhancing speedy execution of projects for efficient administration of public universities. Federal government should sensitize Vice Chancellors on the constant need of institutionalizing Treasury Single Account in their respective schools, as it would help to eliminate idle funds usually left with different commercial banks via e-payment as this would make more cash available to the government to address other needs in public universities.

Keyword: Treasury Single Account, Monitoring Fraudulent Practices, and Blocking Financial Leakages.

JAMES ARUMA ILARIOUS PhD.

DOI: https://doi.org/10.56293/IJMSSSR.2022.4595

ABSTRACT: Christianity in North Africa then was not of a recent happening nor was it a by-product of missionary enterprise of colonialism. The Church in North Africa had flourished for about five hundred years before Islam was born and even before the coming of the white missionaries into the continent of Africa. This study undertakes to examine the rise and fall of the Donatist Church in Carthage, North Africa. The study is to establish the beginning and the causes of the fall of the Church and how some key figures in the Catholic Church collaborated with the Roman government to destroy and bring the Church to its final extinction. Library method is used in this study where both primary and secondary sources are employed. These include: published books, magazines, journals, newspapers, government gazettes, repots of organizations, manuscripts, and dairies. The findings of the study amongst others include: lack of proper evangelism, heresies and internal rivalries, divisions, government monopoly of Church affairs and persecution. The implications of the study showed that the failure of the Church to use the language and culture of the people within which the Church is established led to unsuccessful outcome. Rivalry for positions in the Church, divisions, and this coupled with capture of North Africa by Vandals in 429 and finally by the Muslims in 698 led to the disappearance of both the Donatist as well as the Catholic Churches in Carthage, North Africa.

Keyword: Saga, Beginning, Fall, Donatist, Church, Carthage.

Abdul Yusuf, S.ST., AK., M.P.A, CA & Prof Dr Andi Mattulada Amir SE MSi & Prof Dr Andi Mattulada Amir SE MSi

DOI: https://doi.org/10.56293/IJMSSSR.2022.4596

ABSTRACT: This study aims to determine and analyze the influence of spending unit authority and accrual-based accounting on the effectiveness of performance-based budgeting and its impact on spending quality performance. The approach used in this study is quantitative with the structural equation modeling (SEM) method and LISREL analysis tool. The study was conducted on treasury officials within spending units of line ministries/agency in Indonesia. The results of the study suggests that: (1) the implmentation of greater spending-unit authority has no effect on the effectiveness of performance-based budgeting; (2) Accrual-based accounting has a positive and significant effect influence on the effectiveness of performance-based budgeting; (3) the effectiveness of performance-based budgeting has positive and siginificant effect on quality of spending performance of spending-unit; (4) the implementation of spending unit authority has no indirect effect on quality of spending performance through the effectiveness of performance-based budgeting; (5) accrual-based accounting has indirect effect on quality of spending performance through the effectiveness of performance-based budgeting. The findings in this research provide insight that the exercise of greater authority in spending the budget should be accompanied by close monitoring to ensure the accountability of sepnding.

Keyword: Accrual-based accounting, performance-based budgeting, spending unit authority, spending quality performance, new public management.

Yusnaini Yusnaini 1, Arista Hakiki 2, Sri Maryati 3

DOI: https://doi.org/10.56293/IJMSSSR.2022.4597

ABSTRACT: At this time the organization has adopted a group or team-based structure in operation and coordination in order to improve performance (Libby and Thorne, 2009; Chenhall, 2008). However, team-based structures are not necessarily able to improve performance. Economic literature states that working in a team can decrease performance due to potential conflicts between individuals within the team and group incentives. Instead, organizational literature shows that working in a team can improve performance through collectivist cognitive orientation. The study aims to analyze how the incentive system and cognitive orientation (individualized or collectivist) influence team performance. This research uses experimental design to accounting students and using 2x2 factorial design scenarios. The results showed that the collectivist orientation team had higher performance than the individualist cognitive oriented team without considering the type of incentive scheme provided. The results of this study also indicate that the variation of incentive schemes has little effect on the performance of collectivist groups compared to individualist groups.

Keyword: cognitive orientation, incentive system, teamwork, performance

Koros Jeruto Esther and Dr. Margaret Njoki Mwihia

DOI: https://doi.org/10.56293/IJMSSSR.2022.4598

ABSTRACT: Ogre narratives have for a long time been a didactic, entertaining and historical tool in the preliterate Africa. It served as the curricula for both informal and non-formal education of the mentioned era. The postcolonial period that ushered in a literate Africa did not extinguish the existence of this genre but instead integrated it into its modern written materials such as the short story, the novel and the play. A close study of the modern African works reveals a consistency between the African novel and the oral narrative. The objective of this study was to critically analyse the themes in Purple Hibiscus and Petals of Blood with the aim of highlighting and relating them to the ogre motif. Such themes include; greed, cruelty, destruction, heroism, sexism, vengeance and victimization. This study benefited from descriptive research design that adopted a qualitative approach, its target population being all the texts authored by both Ngugi Wa Thiongó and Adichie Chimamanda. Purposive sampling was used to select the two texts of interest and from which primary data was collected. Close textual analysis was done with a view of getting enough data for the study and to describe the arguments relating to thematic trends of the ogre motif. The study revealed in its findings that modern African writings borrow heavily from the orate African literature. It revealed a consistency between the modern African writings and the preliterate orate African literature (otherwise known as orature) in terms of themes.

Keyword: Motif, orature, themes.

ZHENG Jiuhua 1, LIU Na 2*

DOI: https://doi.org/10.56293/IJMSSSR.2022.4599

ABSTRACT: Emotional labor is an important factor that affects the teaching effectiveness of teachers, and university teachers are no exception. In order to understand the current status of emotional labor among university teachers, this paper investigated the emotional labor of 253 university teachers from China. The results showed that university teachers have a high perception of emotional display rules, and engage in high levels of emotional labor behavior. They employ more deep acting and naturally felt emotion strategies in emotional labor, and age differences were found in surface acting, which decreases with age. Finally, this paper proposes suggestions for improving the impact of emotional labor at both the individual and organizational levels. University teachers need to continuously improve their own emotional management abilities and intrinsic work motivation, while universities need to create a good educational ecological environment and provide social support for university teachers.

Keyword: university teachers, emotional labor, teaching, deep acting, naturally felt emotion

Thuy Dam Thi 1 and Hue Nguyen Thanh 2

DOI: https://doi.org/10.56293/IJMSSSR.2022.4600

ABSTRACT: The aim of this study is to examine the impact of TQM practices on the business performance of hotels in Vietnam, considering the role of innovation performance in the current business context. Data were collected from 190 hotels with a rating of three stars or higher in Vietnam in 2022. By using SEM analysis, we have demonstrated that TQM practices have a positive effect on hotels' business performance, and innovation performance plays an intermediary role in the relationship between TQM practices and business performance. Therefore, hotels should not only focus on implementing TQM principles to enhance service quality but also prioritize business, service, and process innovation to improve their results. This study highlights the importance of both TQM practices and innovation performance in achieving success in the hotel industry.

Keyword: TQM, innovation performance, hotel's performance, Vietnam.