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International Journal of Innovation, Creativity and

Change

Vol 13 Iss 5 Juli 2020

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2020 Journal Editions (Online) ISSN 2201-1323 International Journal of Innovation, Creativity and Change (IJICC) Vol 13 Iss 5 Juli 2020

Editorial Board

Dr Tina Doe Journal Editor

Senior Research Officer Southern Cross University Dr Muhammad Haseeb

Associate Editor

Senior Lecturer, Taylor’s Business School, Taylor’s University, Malaysia Professor Iwao Shibata

Professor, Graduate School of Management, BBT University, Japan.

Professor Bruce Knight

Professor of Education, Central Queensland University Dr. Rick Van der Zwan

Manager: research and innovation. Catholic Education Sydney Professor David Spendlove

Director, Teaching and Learning, Manchester Institute of Education The University of Manchester.

Dr. Abraham Francis

Senior Lecturer Department of Social Work and Human Service Professor DOU Qin

Professor DOU Qin Dean, Dept. of Languages Northwest A&F University Yangling Shaanxi, China

Dr Eric F. Eshun

Senior Lecturer Kwame Nkrumah University of Science & Technology Ghana Dr.LI Xuan

Lecturer (Human Resource Management and International Education) Central Queensland University

Professor Greg Whateley

Executive Dean Universal Business School Tumpa Dey

Assistant Professor Organisational Behaviour and Human Resources IMT Hyderabad Dr. Jake Madden

Principal, Al Yassat Private School, Abu Dhabi, UAE, Dean Australian College of Researchers Dr Lorna Hallahan

Senior Lecturer, Social Work and Social Planning Flinders University SA Ms. Maree Garrigan

Executive Northern Territory Department of Education Dr Prudence Millear

Lecturer in Psychology University of the Sunshine Coast, Australia. FAB Prue Millear Dr Mark Sinclair

Senior Lecturer Teacher Education Program University of Technology Sydney Dr Cecily Knight

Senior Lecturer and Academic Development Advisor James Cook University Dr Terry Quong

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Department of Education, Sidho-Kanho-Birsha University, West Bengal Dr Deborah Trevallion

School of Education, The University of Newcastle, Australia Dr Marisha McAuliffe

Queensland University of Technology, Australia Dr Steven Provost

Psychologist Academic Southern Cross University, Australia Dr Teemu Ylikoski

Director Regional Services Laurea University of Applied Sciences Dr David Turner

Director Professional Learning Queensland Association of State School Principals Cathy Quinn

Education Consultant Aakorn Management Australia Shane Mason

Deputy Principal Cleveland District State High School, Queensland Dr Pam Watters

Dr. Pamela Watters Office of Diversity, Inclusion, and Community Partnership (DCIP) Dr Venkat Pulla

Foundation Professor, Brisbane Institute of Strengths Based Practice Dr Margaret-Anne Carter

Adjunct Professor, James Cook University, Australia Eko Susanto

Head of Scientific Publication Unit Universitas Muhammadiyah Associate Professor Armend Tahirsylaj

Associate Professor of Education Department of Social and Educational Sciences, Norwegian University of Science and Technology

Dr Jason Sawyer

Assistant Professor The Ethelyn R. Strong School of Social Work, Norfolk State university Dr Cuong Huu Nguyen

Dr Cuong Huu Nguyen, Education Research Group, Ton Duc Thang University, Vietnam.

Dr Tony Yeigh

Senior Lecturer, School of Education, Southern Cross University, Australia

Copyright © 2020 IJICC. All Rights Reserved.

Joomla! is Free Software released under the GNU General Public License.

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2020 Journal Editions (Online) ISSN 2201-1323 International Journal of Innovation, Creativity and Change (IJICC) Vol 13 Iss 5 Juli 2020

indexed by Scopus:

To contact this Journal:

General enquiries: [email protected]

Publication Services (IEC*): [email protected] United Kingdom

C/- PHPG, Suite 2498, , Kemp House, City Road, London EC1V 2NX Australia

C /- PHPG, Suite 703, Level 7, The Trust Building, 155 Kind Street Sydney 2000 Australia

Copyright © 2020 IJICC. All Rights Reserved.

Joomla! is Free Software released under the GNU General Public License.

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Table of contents Page

ICT and Social Media as a Marketing Communication Platform in Facilitating Social Engagement in the Digital Era

Ahmad Mulyana, Rizki Briandana, Endi Rekarti A Study on Job Satisfaction of Accountants in Vietnam

Thi Ngoc Lan Nguyen, Thi Dung Doan, Duc Tai Do

Empowerment of Household Women through Sharia-Based Entrepreneurship Training in Banjar City, Indonesia

Hasan Bisri, Husni

The Modern Dimension of the Astrolabe as an Innovation of Ancient Technology

Mohd Hafiz Safiai, Noor Izzati Ab Rahman, Khadijah Ismail, Mohd Izhar Ariff Mohd Kashim, Ezad Azraai Jamsari

Customer Experience, Destination Image and the Intention to Revisit: A Case of Tourism in Mount Bromo, Indonesia

Sopiah, Agung Prasetiyo, Bagus Shandy Narmaditya

The Impact of Mandatory IFRS Adoption on Accounting Quality: Iraqi Private Banks

Bahaa Hussein Mohammed, Hasanain Salim Rasheed, Rabab Wahhab Maseer, Abbas Jumaah Al-Waeli

The Role of the Forensic Accountant in Achieving the Integration of Accounting and Legal Performance

Amer Dayekh Obaid, Ali Mohammed Thijeel

Development of VAT Sanction Regulations in Light of Polish and EU law Wojciech Maruchin

Conditions of Internationalisation of Foreign Service Enterprises in the Polish Market

Robert Nowacki

The Implementation of Inter-Professional Education Community Curricula in Indonesian Universities

Eti Poncorini Pamungkasari, Bulan Kakanita Hermasari, Endang Lestari, Tri Nur Kristina, Fatikhu Yatuni Asmara, Widyandana Widyandana, Fitriana Fitriana, Saekhol Bakri, Dian Puspita Dewi, Diana Nur Afifah

Students’ Understanding of the Scientific Approach to the Learning Process in Early Childhood Educational Institutions

Sri Sularti Dewanti Handayani

Analysis of Symbolic Violence Practices in Balinese Vernacular Architecture: A case study in Bali, Indonesia

Ngakan Ketut Acwin Dwijendra, I Putu Gede Suyoga

1 – 16 17 – 36

37 – 49

61-75

76-86

87-103

104-124 125-142

143-156

157-170

171-183

184-194

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The Influence of Internal Factors and Motivation on the Decision to Enter Entrepreneurship

Nurul Ain Atiqah Zarhari, Muaz Azinuddin, Wan Mohd Adzim Wan Mohd Zain, Nur Shahirah Mior Shariffuddin

The Role of the Hallyu Phenomenon in Shaping a Destination Image among Malaysian Adolescents

Farah Hidayah Mohd Zaini, Muaz Azinuddin, Nur Shahirah Mior Shariffuddin, Wan Mohd Adzim Wan Mohd Zain

Development of Web Application for Learning Management Supervision in Basic Schools in Thailand

Thanakorn Napaphorn

Millennials’ Political Preference: A Case Study in the 2019 Indonesian Presidential Election

T. Irmayani, Subhilhar, Heri Kusmantoc, Humaizi

The Law of Effectiveness on Brand Name Disputes for Better Industrial Protection

Kusbianbto, Ayu Trisna Dewi, Mahadi Oloan Sitanggang

Institutionalising the Kompang for Primary School Students in Malaysia Md Jais Ismail, Loo Fung Chiat, Azu Farhana Anuar, Rorlinda Yusuf The Role of ICT Ecosystem for Sustainable Innovation: Evidence from the Gaming Industry of China

Sadaf Hafeez, Noreen Izza Arshad, Lukman Bin AB Rahim, Mazeyanti M.

Ariffin, Mohamed Imran Mohamed Ariff, Muhammad Farooq Shabbir Liability Regulation for Construction in Indonesia

Anton Ismu Prabowo, Ismu Gunadi Widodo, Sulaksono

The Implementation of Death Sentences in the Indonesian Legal System Sulaksono, Anton Ismu Prabowo, Ismu Gunadi Widodo

The Relationship Between the Art of Painting and Developing Students’

Aesthetic Education

Hamid Khudhair Hussein, Bashar Jawad Noumi, Ali Hadi Mubarak

The Phenomenon of Customs Smuggling Between Iraq and Turkey During the Period 1921-1958: A Documented Historical Study

Riyadh Khaleel Hussein

Islamic Law Principles in Islamic Business Activity

Prawitra Thalib, Hilda Yunita Sabrie, Faizal Kurniawan

The Role of OCBE on Green HRM towards Performance Sustainability

Neeta Jayabalan, Zafir Khan Mohamed Makhbul, Ramesh Kumar Moona Haji Mohamed, Hayati Yusof, Mai Farhana Binti Mior Badrul Munir

A Needs Assessment of Learning Management Supervision Using a Web Application in Basic Schools in Thailand

Thanakorn Napaphorn

Profiling Entrepreneurs Inclinations Towards Networking: A Case of Small and Medium-Sized Tourism Enterprises (SMTEs) in Terengganu, Malaysia

Muaz Azinuddin, Nur Shahirah Mior Shariffuddin, Wan Mohd Adzim Wan Mohd Zain

The Influence of the Quality of Accounting Information Systems and Employee Competencies on Taxpayer Satisfaction Surveys at the Pratama Tax Office

Endraria

195-212

213-229

230-244

245-261

262-274 275-292

293-306

307-326 327-346

347-362

363-377 378-387 388-399

400-416

417-432

433-449

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Industry, Koto Gadang

M. Nasrul Kamal, Hendra Afriwan, Bukman Lian

The Correlation Between Knowledge of Sentence Structure, Reading Habits, and Reasoning Ability with Essay Writing Skills

Linda Silawati, Safnil Arsyad, Didi Yulistio, Suhartono

Financial and Administrative Aspects of Corruption in Public Procurement and Criminal Consequences: An Analytical Study in Light of the Effective Iraqi Legislation

Ibrahim Hamid Mohsen, Khalid Khudair Dahham, Adel Kazem Saud Administrative Interrogation: A Comparative Study

Waleed Khashan Zughair, Hanadi Fawzi Hussein

The Development of Educational Services in the Al Qadisiya Subdistrict in Najaf, ‘‘Al Ashraf’’ Governorate, Iraq.

Mohammed jawad Abbas Shaba, Ahmed Yhya Abd Abas, Ali Lefta Saeed The Saudi Version of the Gifted and Talented Checklist for Parents: An Instrument for Rating the Characteristics of Gifted Kindergarten Children

Moneerah Mohammad AlMerab, Salaheldin Farah Attallah Bakhiet The Introduction of Multi-field Entrances and Knowledge-based Systems in Enhancing the Success Factors of the ERP System

Alaa Haseb Abdul Hadi Aljalely, Manal Abdul Jabbar Al-Sammak, Amal Sarhan SulaIman Al – tai

Assessment of Bank Credit Risk: An Analytical Study of the Saudi Paper Manufacturing Company

Zeyad Najm Abed

The Impact of Cash Management and Corporate Governance on Firm

Performance, and the Moderating Role of Family Ownership on the Emerging Economy

Arsalan Abdul Hamid, Rana Tahir Naveed, Tasawar Abdul Hamid, Muhammad Waris Rao

The Dependence of the Communicator on Media Legislation and the Pressures of Political Money

Hussein Dubai Hassan, Kadhim Idan Shadid

A Study on the Relationship between Health Behaviour Self-Efficacy and Well- Being: The Big-Five Personality Traits as Moderator

Yuan-Liang Liao

A New Perspective on Relations between Islam and Democracy in Indonesia Muhammad Azhar, Ahmad Sahide, Mega Hidayati, Hasse. J

Role and Function of Leadership Style on Job Satisfaction in Centralised Public Sector Organisations: A Meta-Analysis of Police Institutions

Rycko Amelza Dahniel

Half-Hearted Moderation of an Islamist Party: Tracing the Altering Behaviour of Indonesia’s Partai Keadilan Sejahtera (PKS) Post 2014

Ari Ganjar Herdiansah

464-482

483-497

498-509 510-523

524-541

542-565

566-578

579-591

592-616

617-627

628-644 645-664

665-678

679-697

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Mobile Phone Usage and Its Effectiveness in Increasing Elementary Students’

Writing Ability

Dewi Syafrina, Djoko Saryono, Muakibatul Hasanah, Taufik Dermawan, M.

Affandi Arianto

The Effect of Human Capital on Business Performance on Distro and Boutique SMEs in Medan City

Yeni Absah, Yasmin Chairunisa Muchtar

The Effect of Incentives and Leadership on Employees' Motivation and Performance at the Indonesian Footwear Industry Development Centre

Mahmudah Enny Widyaningrum

Defect Guarantee in Online Shopping Through Social Media Rouaa Ali Atiyah, Zynab Hadi Hamied

The Impact of Applying the International Accounting Standards (IFRS / IAS) to the Appropriateness of Financial Reports on Investors' Decisions

Khadija Jomaa Muter

Complexity of the European Union System and its Adaptation Abilities Anna Wierzchowska

Analysis of Satisfaction and Customer Loyalty: A Study on Low Cost Green Cars (LCGCs) in Indonesia

Wibisono, Surachman, Ainur Rofiq, Sunaryo

The Effect of Watching Sports TV Programs on Developing a Sports Culture: A study on Preparatory School Students in the Hamza Education Directorate

Abdulkadhum Mohammed Sweed, Flayyih Jebur Kareem

The Potential and Prospect for Natural Tourism: A Political Economy of Indonesia

Efriyani Sumastuti, Euis Soliha, Alimuddin Rizal, Udin Udin

Creative Economy: Adopting Local Wisdom on Small Enterprises in Denpasar City, Bali, Indonesia

Agung Parameswara, A.A I N Marhaeni, Made Heny Urmila Dewi Implementation of Learning with a Pre-Lecture Quiz to Train Students’

Creative Thinking Skills Ratu Betta Rudibyani

The Expected Role of Sovereign Wealth Funds in Achieving Sustainable Development in Iraq

Awatif challoob Mohsin, Sadeq Tuama, Hayder Abdulmunem Azeez Artificial Intelligence Development and Challenges (Arabic Language as a Model)

Mohammed MuzaaL Khalati, Tahseen Ali Hussein Al-Romany Developing an Active Tool in GIS for Population Projection: Ninevah Governorate and USA Population Data as a Model

Omar Abdullah Ismaeel

The Impact of Social Auditing on the Responsibility of the External Auditor Mohammed Oleiwi kanoa Al chlaihawi, Hussein Hoshan Jarullah, Alaa Saleh Abdallah

The Role of Talk Show TV Presenters in Enriching the Debate on Political Crises Hussein Dubai Hassan, M.D. Layla Ali jumaah

A Socio-Cultural Analysis of Superstitions and Other Powerful Institutions in Iraqi Arabic

698-715

716-727

728-738 739-754

755-775 776-797

798-823

824-843

844-859

860-878

879-893

894-915

916-926

927-943 944-964

965-973

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Ahmed Sa'ad Aziz, Ali Abdullah Saaed Alfuady, Suhaib Majeed Kadhem The Scenario of Applying Techniques of Strategic Management Accounting at Manufacturing and Processing Enterprises in Hanoi, Vietnam

Thi Hanh Duyen Nguyen, Thi Xuan Hong Nguyen, Thi Kim Huong Nguyen, Duc Tai Do

990-1002

1003-1023

Copyright © 2020 IJICC. All Rights Reserved.

Joomla! is Free Software released under the GNU General Public License.

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