Journal articles on the topic 'Adventist high schools'

The purpose of this study was to identify AIDS-related knowledge, attitudes, beliefs, and short-term behavioral intentions of adolescents attending five Seventh-day Adventist (SDA) parochial high schools in the Republic of Trinidad and Tobago. This is the first known research on AIDS to be conducted in parochial and specifically, SDA schools in the Caribbean and particularly, Trinidad and Tobago. Information gathered from this research will be useful in planning appropriate AIDS education and prevention programs for the schools represented in this survey. Students ( N = 802) completed a questionnaire on AIDS. Less than half (37.6%) of the students indicated that they had received some instruction about AIDS in their school, and 74 percent wished that there was more AIDS education in the classroom. Ninety-one percent of respondents stated that they received most of their information about AIDS from the television. Females demonstrated a more positive attitude toward AIDS and people with AIDS. Females were more likely to hold “correct” beliefs about the causes of AIDS and scored higher in their intention to avoid risky sexual behaviors than did males.

The study assessed students’ retention in secondary schools of the SDA Church in EKUC. It employed a concurrent mixed methods research design and adopted an exploratory approach using a descriptive survey. The subjects of the study included students, principals, the Conferences/Field Education Directors and the Board of Management (BoM) chairpersons. Based on expectancy theory of motivation, the study adopted the concurrent mixed methods research design. The target population was the twenty Seventh-day Adventist Church maintained Secondary Schools in EKUC. The unit of analysis was eleven secondary school principals, five education directors and, eleven chairpersons of the school boards of management (BOM) and 335 students. Cluster sampling technique was used to get the samples. The target population was divided into five clusters (principals, students, education directors and, board chairpersons). Samples were obtained from each of these clusters. The instruments used for data collection were questionnaires for students. Interview schedules were organized for education directors, the school BoM chairpersons and the principals for triangulation. Observation schedule was also organized. This targeted the school infrastructure and generally all what goes on in the school. The school learning facilities and the behavior of teachers in school was also captured here. The other instrument used was the tool for document analysis to collect data for 8 years. Students (335) were required to fill the provided questionnaire, but the eleven principals, five education directions and eleven BoM chairpersons were subjected to interviews. Documentary analysis method was used to get information on KCSE performance for the same period of eight years. The data collected was analyzed using descriptive statistics such as frequencies, percentages, means and standard deviations. Documentary analysis was done on records about teacher retention. Content analysis was done on responses from interviews and in open-ended questions. The findings show that there were high numbers of students in Form 2 and 3 who dropped within the year and those who joined. Students were being replaced as they dropped out in some of the years. All in all, there were high annual turnover rates. This could affect the learning processes as well as students’ academic performance. The study recommends the need for schools to put in place strategies for ensuring that students learning facilities were available. Students should also be motivated to remain in school. Bursaries and sponsorships for students from poor backgrounds should be availed. Spiritual guidance, work programs and flexible fees payment mechanisms should also be instituted so as to support children from poor background to remain in school.

The study assessed students’ retention in secondary schools of the SDA Church in EKUC. It employed a concurrent mixed methods research design and adopted an exploratory approach using a descriptive survey. The subjects of the study included students, principals, the Conferences/Field Education Directors and the Board of Management (BoM) chairpersons. Based on expectancy theory of motivation, the study adopted the concurrent mixed methods research design. The target population was the twenty Seventh-day Adventist Church maintained Secondary Schools in EKUC. The unit of analysis was eleven secondary school principals, five education directors and, eleven chairpersons of the school boards of management (BOM) and 335 students. Cluster sampling technique was used to get the samples. The target population was divided into five clusters (principals, students, education directors and, board chairpersons). Samples were obtained from each of these clusters. The instruments used for data collection were questionnaires for students. Interview schedules were organized for education directors, the school BoM chairpersons and the principals for triangulation. Observation schedule was also organized. This targeted the school infrastructure and generally all what goes on in the school. The school learning facilities and the behavior of teachers in school was also captured here. The other instrument used was the tool for document analysis to collect data for 8 years. Students (335) were required to fill the provided questionnaire, but the eleven principals, five education directions and eleven BoM chairpersons were subjected to interviews. Documentary analysis method was used to get information on KCSE performance for the same period of eight years. The data collected was analyzed using descriptive statistics such as frequencies, percentages, means and standard deviations. Documentary analysis was done on records about teacher retention. Content analysis was done on responses from interviews and in open-ended questions. The findings show that there were high numbers of students in Form 2 and 3 who dropped within the year and those who joined. Students were being replaced as they dropped out in some of the years. All in all, there were high annual turnover rates. This could affect the learning processes as well as students’ academic performance. The study recommends the need for schools to put in place strategies for ensuring that students learning facilities were available. Students should also be motivated to remain in school. Bursaries and sponsorships for students from poor backgrounds should be availed. Spiritual guidance, work programs and flexible fees payment mechanisms should also be instituted so as to support children from poor background to remain in school.

The study aimed at establishing the factors which influence low retention of teachers and students in secondary schools of the SDA Church in EKUC. It employed a concurrent mixed methods research design and adopted an exploratory approach using a descriptive survey. This was to investigate the factors which influenced the retention of teachers and students in EKUC schools. Out of the twenty secondary schools in the Union, the researcher targeted eleven which sat for the national exams since 2008. The subjects of the study included teachers, students, principals, the Conferences/Field Education Directors and the BoM chairpersons. The study was based on expectancy theory of motivation which states that certain behavior leads to expected outcome. In the research, certain behaviors by the relevant authorities should lead to high retention of students and teachers. Teachers should be availed bursary funds for career advancement, given incentives for motivation and be made to believe that they are appreciated by the school administration. The administration should assist the needy students to get financial support. The findings showed that two independent variables (school administration and motivation strategies) commonly contributed to retention of teachers and students. School administration was the most common factor which contributed to low retention, among the two groups. It was found important to carry out exhaustive studies on each of the study variables for comparative purposes in public schools and undertake exploratory and in-depth studies on the same.

The study aimed at establishing the factors which influence the low retention of teachers and students in secondary schools of the SDA Church in EKUC. It employed a concurrent mixed methods research design and adopted an exploratory approach using a descriptive survey. This was to investigate the factors which influenced the retention of teachers and students in EKUC schools. Out of the twenty secondary schools in the Union, the researcher targeted eleven which sat for the national exams since 2008. The subjects of the study included teachers, students, principals, the Conferences/Field Education Directors and the BoM chairpersons. The study was based on the expectancy theory of motivation which states that certain behaviour leads to the expected outcome. In the research, certain behaviours by the relevant authorities should lead to high retention of students and teachers. Teachers should be availed bursary funds for career advancement, given incentives for motivation and be made to believe that they are appreciated by the school administration. The administration should assist the needy students to get financial support. The findings showed that two independent variables (school administration and motivation strategies) commonly contributed to the retention of teachers and students. School administration was the most common factor which contributed to low retention, among the two groups. It was found important to carry out exhaustive studies on each of the study variables for comparative purposes in public schools and undertake exploratory and in-depth studies on the same.

Introduction: Technological progress has increased rapidly and electronic payments are rapidly becoming part of our daily lives. The use of electronic financial transactions in schools has also rapidly increased. Many schools have started utilizing e-receipts and e-payments to provide faster and more convenient service to organizational stakeholders, and they have already developed guidelines to enhance internal control practices and minimize the risk of fraudulent use of these transactions. This research explored the use of electronic payments by selected Seventh-day Adventist International Schools in Thailand and investigated the factors that affected parental perceptions of these payments. Methods: A Descriptive Research Design approach was utilized. Questionnaires and interviews were used to collect the data. A statistical software package was used to analyze the data, and stepwise multiple regression was applied to test the hypotheses. The 319 parents who had previously made electronic payments to the schools and eight Finance Department staff members at the schools were selected as respondents. Results: The results indicated that the factors of benefits, trust, self-efficacy, ease of use, and security were rated at the “High” level. The highest mean score was the factor of benefits (4.16), followed by self-efficacy (3.91), ease of use (3.89), trust (3.81), and security (3.55), respectively. Also, all factors – except for self-efficacy – were related to parental perceptions of e-payments at the 0.05 level of significance. Findings from the group interviews of the finance staff at each school revealed that the factors of ease of use, trust, security, and benefits affected their perceptions of electronic transaction especially the payments, both receiving and disbursing funds. Discussion: In order to enhance the accuracy and generalizability of these findings, collection of larger sample sizes across different locations could be considered for future studies, perhaps from other private international schools.

Protein plays a crucial role in the growth and development of adolescents. However, being a secondary energy source, protein’s role in obesity has been sidelined. We examined whether intake of protein (total, animal, plant), branched-chain (BCAAs), and sulfur-containing (SCAAs) amino acids are associated with general body and central obesity and body composition in a cross-sectional study among healthy adolescents. Students aged 12–18 years old (n = 601) in schools near two major Adventist universities in California and Michigan provided dietary data via a validated web-based food frequency questionnaire (FFQ) and anthropometric data during school visits. Intakes of total, animal, and plant proteins, and BCAAs and SCAAs were derived from FFQ data. We defined general body obesity with body-mass-index-for-age (BMIz) z-scores and central obesity with waist-to-height ratios (WHtR). After full adjustment for covariates, multiple regression analyses showed significant positive associations between intakes of total protein (β = 0.101, 95% CI: 0.041, 0.161), animal protein (β = 0.118, 95% CI: 0.057, 0.178), BCAAs (β = 0.056, 95% CI: 0.025, 0.087), and SCAAs (β = 0.025, 95% CI: 0.012, 0.038) with general body adiposity. Animal protein (β = 0.017, 95% CI: 0.001, 0.033) and SCAAs (β = 0.004, 95% CI: 0.000, 0.008) were also associated with central obesity. Total and animal protein and BCAA and SCAA were also significantly associated with fat mass. Our findings suggest that high protein intake may pose a possible detriment to adolescent health. Longitudinal and safety evaluation studies are recommended.

The background of this research is based on the moral crisis that occurred in an Adventist Christian high school. The purpose of the study was to identify the effect of moral decadence on character education and counseling guidance, as well as the effect of character education on counseling guidance. This quantitative research uses structural equation modeling (SEM). The data collection technique used random proportionate cluster sampling, with 553 students from three schools as the sample. The results of the study have an effect on positive moral decadence on character education and counseling guidance. Meanwhile, character education has a negative effect on counseling guidance. In conclusion, inconsistent character education results in moral decadence which requires students to do counseling, so character education must focus on one day-to-day rather than focus on student mistakes so that the process is consistent. Abstrak Latar belakang penelitian ini didasarkan pada krisis moral yang terjadi di sekolah menengah Kristen Advent. Tujuan penelitian untuk meng-identifikasi pengaruh dekadensi moral terhadap pendidikan karakter dan bim-bingan konseling, serta pengaruh pendidikan karakter terhadap bimbingan konseling. Penelitian kuantitatif ini menggunakan pemodelan persamaan struk-tural (SEM). Teknik pengumpulan data menggunakan random propor-sionate cluster sampling, dengan 553 siswa dari tiga sekolah sebagai sampel. Hasil penelitian memperlihatkann bahwa dekadensi moral berpengaruh positif ter-hadap pendidikan karakter dan bimbingan konseling. Sementara pendidikan karakter berpengaruh negatif terhadap bimbingan konseling. Kesimpulannya, pendidikan karakter yang inkonsistensi mengakibatkan dekadensi moral yang mengharuskan siswa melakukan bimbingan konseling, sehingga pendidikan karakter harus berfokus kepada situasi sehari-hari daripada fokus mencari kesalahan siswa agar prosesnya konsisten.

This topic is focused on student grievances. Every student has its own problems and pressures at school. SDA schools should have at least a proper education on educating teachers to show that they really care and train the students to love Jesus. They need fair judgment to help students boost their self-esteem. Students must felt that somebody looks after them when they are in trouble or in difficulties. In the school, they could have at least leaders or a committee to approach when students are in need emotionally, physically, mentally, and spiritually. Like in the book of Matthew chapter 18, there are only two things God has emphasized which are love and humbleness. These are the things we should inculcate and practice in our school. There’s a large need for cooperation and openness between teachers and students in school. Whereas non-Adventists could appreciate and realized that SDA schools are not only promoting a high standard of education but also preparing the students for heaven.

The research study was carried out to assess the biogas potential at Nyazura Adventist High School, Rusape, Zimbabwe, a co-educational school with a total enrolment of 700 boarders. The school is connected to the national grid electricity. The electricity is in short supply due to long hours of load shedding. Firewood to be used for heating and cooking purposes is in short supply. The main objective of the study was to make an assessment of biogas potential at the school. The energy demand for the whole school was calculated and it was found to be 2 710 kWh per day. The biogas yields for the feedstocks at the school were estimated. The total biogas yield that could be obtained from the feedstocks was 50 m3 per day. The digesters volume for the feedstocks was estimated and the material requirements for the digesters were also determined. The techno-economic analysis of the proposed project was done. The results suggested that the proposed project was feasible, and it was concluded that the school is capable of producing enough biogas from its feedstocks to support a feasible project. The daily 50 m3 biogas yield is adequate to supply enough electricity for lighting purposes during the load shedding periods.

The aim of this research is to analyze the effect of work lifequality on the teachers’ performance, the relation between the role of school principal’s management and the teachers’ emotional intelligence affecting the quality of work life. The research was carried out by using a quantitative approach and was through survey method which was based on the structural questionnaire. There were 33 Senior High School teachers of Adventist Colleges in East Java interviewed to obtain variables in answeringthe research objectives. Data were collected in the ordinal form of the Likert scale, described and worked out by using path analysis method based on the framework model formulated. The results show that the quality of work life plays an important role in maximizing or supporting teachers’ performance. It was also found that the school principal’s management competency and the teachers’ emotional intelligence have a great contribution to theteachers’ performance. The quality of work life further functions significantly as the intervening variable effect of the school principal’s management competency and the teachers’ emotional intelligence on teachers’ performance. JEL Classification: I29, J24, M54

ABSTRACT : THE RELATIONSHIP BETWEEN LEVELS OF KNOWLEDGE AND LEVELS OF ANXIETY TOWARD COVID-19 AMONG ADOLESCENTS AT BALIKPAPAN ADVENTIST HIGH SCHOOL Introduction: coronavirus Disease (Covid-19) that appear in Indonesia since the beginning of March 2020 has become a serious condition to all age groups, including teenager. Teenager is called age of transition, when biological and psychological development occurs. Covid-19 can affect the psychological development of adolescents, causing anxiety that can not be controlled. One of the factors that influence anxiety is knowledge.Purpose: the purpose of this paper was to know the relationship between knowledge levels with anxiety levels in adolescents on the Covid-19 pandemic.Method: the study utilized a descriptive analytic with total sampling design. Respondents in this paper were all students of XII class in Balikpapan Adventist Senior High School totaling 60 people. Data collection using knowledge questionnaire adopted from the WHO surveyand Hamilton Anxiety Rating Scale (HARS) questionnaire.Result: there were 9 respondents (15%) with standard knowledge felt mild anxiety, 33 respondents (55%) with good knowledge felt mild anxiety, 4 respondents (6.6%) with standard knowledge felt moderate anxiety, 9 respondents (15%) with good knowledge felt moderate anxiety, 1 respondent (1.7%) with standard knowledge felt severe anxiety, 4 respondents (6.7%) with good knowledge felt severe anxiety. The results of the chi-square test obtained p-value of 0.135 < α (0,05).Conclusion: There is no relationship between the level of knowledge and the level of anxiety in adolescents at Balikpapan Adventist High School. Keywords : adolescents; anxiety; covid-19; knowledge INTISARI : HUBUNGAN TINGKAT PENGETAHUAN DENGAN TINGKAT KECEMASAN TERHADAP COVID-19 PADA REMAJA DI SMA ADVENT BALIKPAPAN Latar Belakang: corona virus disease (Covid-19) yang muncul di Indonesia sejak awal Maret 2020 telah menjadi ancaman serius pada semua kalangan usia, tidak terkecuali usia remaja. Remaja merupakan usia transisi saat dimana perkembangan biologis dan psikologis terjadi. Covid-19 dapat mempengaruhi perkembangan psikologis remaja tersebut, sehingga menimbulkan kecemasan yang tidak dapat dikontrol. Salah satu faktor yang mempengaruhi kecemasan ialah pengetahuan.Tujuan: diketahui hubungan antara tingkat pengetahuan dengan tingkat kecemasan pada remaja terhadap pandemi Covid-19.Metode Penelitian: jenis penelitian deskriptif analitik dengan teknik total sampling. Responden pada penelitian ini merupakan seluruh murid kelas XII SMA Advent Balikpapan berjumlah 60 orang. Pengumpulan data menggunakan kuesioner pengetahuan yang diadopsi dari survei WHO dan kuesioner Hamilton Anxiety Rating Scale (HARS).Hasil: diketahui sebanyak 9 responden (15%) berpengetahuan cukup mengalami kecemasan ringan, sebanyak 33 responden (55%) berpengetahuan baik mengalami kecemasan ringan, sebanyak 4 responden (6,6%) berpengetahuan cukup mengalami kecemasan sedang, sebanyak 9 responden (15%) berpengetahuan baik mengalami kecemasan sedang, sebanyak 1 responden (1,7%) berpengetahuan cukup mengalami kecemasan berat, dan sebanyak 4 responden (6,7%) berpengetahuan baik mengalami kecemasan berat. Hasil analisis dengan uji chi-square didapatkan p-value yaitu 0,135 > α (0,05).Kesimpulan: tidak terdapat hubungan antara tingkat pengetahuan dengan tingkat kecemasan yang dialami pada remaja, khususnya remaja kelas XII SMA Advent Balikpapan. Kata kunci : covid-19; kecemasan; pengetahuan; remaja

This study aims to determine how the application of inquiry-based science practicum modules to student character. The method used in this research is experimental in the form of a pre-experimental design. The population of this research is the Adventist Junior High School in Singkawang, West Kalimantan. Through the saturated sampling technique, it is known that class VII A is the class used as the experimental class. To find out the student's character, a student character questionnaire was used. This research was conducted during the Covid 19 pandemic so that the learning process was carried out online. Based on the results of data analysis, it is known that in general, the character of students includes honest, hard work, thoroughness and carefulness, creativity, caring for the environment is classified as good.

Introduction: The purpose of this study is to look the role of Christian counseling towards character building of high school students with a theology of Titus 2:6, 7a as the base of research. The method used in the study is quantitative research by using a survey questionnaire as research tool with five indicators. Method: The research was conducted in Salemba Adventist Academy, Jakarta with 40 high school students as its sample respondents. Data analysis is done using statistical software that analyses mean, standard deviation, t-test, and regression analysis. Result: The result of the study shows that from the five main indicators studied that (1) Titus was commissioned to counsel the youth so that they may be sober-minded in everything, (2) Christian counseling is a ministry that God entrusted to Pastor or a trained-church member, (3) Counseling at school is a program to help students to develop their self-identity, to help students that involved in youth's misbehavior to repent and change, (4) The beginning of one’s conduct is in their mind. By the conduct one’s character can be known. Therefore, mind is the beginning of the character building, (5) Environment situation is one of the most important factors of building or changing character. Counseling can be made as the environmental situation to build or to change character. Based on the filled questionnaires, it is interpreted that students have a good understanding of the five main indicators. Discussion: The author suggests to optimize this good situation by conducting systematic and sustainable counseling.

This study aims to see whether is an influence of peer groups on student learning outcomes. The research method used is quantitative methods. The collection uses questionnaire and documentation. Based on the study, was found results of a simple regression analysis from the peer group on the learning outcomes of class XII Social Studies students at the Tompaso Adventist High School for the 2020/2021 academic year in the sociology subject obtained a constant (a) 76.026, coefficient value (b) 0.136 which if in the simple regression equation Y = 76.026 + 0.136X, with tcount 2.055 > ttable 2.035 with significance of 0.048 (4.8%) less than 5% that found result there there influence of peer group on the learning outcomes. It was found from the results of questionnaires, learning outcomes, and analysis, turns out that peer group has a role as well but not always make the same result, those are said in poor relationships turn out have high learning outcomes and for them friendship is friendship, be their encouragement to be better or in academics even though they like that but they encourage each other in a good direction, those who are in good relationships as well, as evidenced by the high learning outcomes.

Penelitian ini bertujuan untuk menganalisis kesulitan – kesulitan siswa dalam menyelesaikan masalah matematika pada materi Persamaan Kuadrat Dan Fungsi Kuadrat, Teorema Faktor Dan Teorema Sisa Metode yang digunakan adalah menggunakan tes dan wawancara. Tes dilakukan kepada siswa sedangkan wawacara dilakukan kepada guru dan siswa. Sekolah yang merupakan tempat penelitian adalah SMA Advent Purwodadi sekolah ini adalah merupakan sekolah satu atap (SATAP) yang terdiri dari 300 siswa dari berbagai daerah Hasil wawancara guru menyatakan bahwa guru tidak terlalu mengalami kesulitan dalam mengajar materi Persamaan Kuadrat Dan Fungsi Kuadrat, Teorema Faktor Dan Teorema Sisa guru akan mengalami kesulitan apabila sudah masuk pada bentuk akar, sedangkan kesalahan yang dilakukan siswa bervariasi yaitu kesalahan fakta, kesalahan konsep, kesalahan prinsip dan kesalahan operasi. Solusi yang di tawarkan adalah pembelajaran dengan memberikan soal open- ended pada materi persamaan kuadrat dan untuk menentukan grafik fungsi kuadrat yaitu dengan mengkontruksi prinsip.ABSTRACTThis study aims to analyze the difficulties of students in solving mathematical problems in the material Quadratic Equations and Quadratic Functions, Factor Theorem and Time Theorem The method used is to use tests and interviews. Tests are conducted on students while interviews are conducted on teachers and students. The school which is a place of research is Adventist Purwodadi High School. This school is a one-roof school (SATAP) consisting of 300 students from various regions. The teacher's interview results state that the teacher has no difficulty in teaching the material Quadratic Equations and Quadratic Functions, Theorem Factors and Theorems The rest of the teachers will experience difficulties if they have entered the root form, while the mistakes made by students vary, namely fact errors, concept errors, principle errors and operating errors. The solution offered is learning by giving open-ended questions to the material in quadratic equations and to determine the graph of quadratic functions, namely by constructing the principle.

It is a great pleasure to introduce the second volume second issue of our journal into the global community yearning for high-quality, impactful papers. IPJAF continues to seek and provide readers throughout the world with technology supported peer-reviewed scholarly articles on a broad range of established and emergent areas of accounting, finance, business, economics, and social sciences. I am resolute to maintain the high-quality standard of research and publication which is anchored on the exemplary service and dedication of our editorial board, editorial review and the editorial office. This volume 2, issue 2 comprises five manuscripts dealing with financial accounting, taxation, and auditing. The first article entitled “Examining the independent audit committee, managerial ownership, independent board member and audit quality in listed banks” by Dr. Hisar Pangaribuana (Adventist University of Indonesia, Bandung, Indonesia), Dr. Jenny Sihombinga (Adventist University of Indonesia, Bandung, Indonesia), and Dr. Oluwatoyin Muse Johnson Popoola (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia) examines the effects of the independent audit committee on the relationship between managerial ownership and independent board member on audit quality in the Indonesian listed banks. The unit of analysis is companies carrying on the banking business and listed on the Indonesian stock exchange (IDX) between the period of 2010 to 2015. This study is explanatory (i.e., causal predictive), and uses the second generation structural equation modelling statistical analysis tools, PLS-SEM and PROCESS Partial Least Square for hypotheses testing. The results show that the independent board member has a significant impact on the independent audit committee and the audit quality. The study reveals that managerial ownership does not influence audit quality. The adoption of the independent audit committee with a long tenure of years can be potentially risky and less creative. As a result, their oversight functions may be in jeopardy, impaired or reduced performances. The research findings reveal no significant indirect effects of the independent audit committee on the relationship between managerial ownership, independent board member and audit quality in the banks listed in IDX. Independent board members need to renew the appointment of the independent audit committee members to improve the quality of the oversight functions undertaken by the audit committee, and hence, enhance audit quality. The authors suggest further research on the ideal level of managerial ownership and number of an independent board member to produce a good audit quality in the Indonesian listed banks. The second article titled “Salaried taxpayers’ internal states and assessment performance under self-assessment system: a quasi-experimental evaluation” by Dr. Noraza Mat Udin (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia) takes a look at the first reform that impacts taxpayers, that is, the implementation of self-assessment system (SAS) to replace the old assessment system in 2004. The perception is that SAS had entirely changed the taxpayers’ responsibilities from being assessed by the tax authority to a person who is responsible for assessing own income tax liability. Her study explores the public fora debates on whether taxpayers can perform their responsibilities that were previously handled by trained tax personnel in Malaysia. Her paper reports the findings of a quasi-experimental evaluation of salaried individual taxpayers’ in the early stage of SAS implementation. She argues that a lot needs to be done, notwithstanding SAS had been implemented for more than a decade, the problem of taxpayer performance is continuing due to the dynamic nature of taxation in reality. The data were collected using a quasi-experimental method known as posttest-only no-treatment control group design. The sample comprised post-graduate students, who were actual taxpayers. Among the elements of the taxpayer’s internal states considered in this study, tax knowledge was found to have a significant relationship with assessment performance. Further analysis was conducted which showed that the majority of tax knowledge dimensions had a significant relationship with taxpayer assessment performance. The findings of this study have contributed to the body of knowledge because there is a general dearth of published research, particularly in Malaysia that investigates taxpayer assessment performance especially using an experimental approach. The third article with a caption, “Working capital management and firm performance: lessons learnt during and after the financial crisis of 2007-2008 in Nigeria” by Mr. Sunday Simon (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia), Dr. Norfaiezah Sawandi (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia), and Prof. Dr. Mohamad Ali Abdul-Hamid (Department of Accounting, College of Business Administration, University of Sharjah, United Arab Emirate) examines the relationship between working capital management (WCM) and firm performance during and after the financial crisis of 2007-2008 in Nigeria. The authors argue that the financial crisis could be attributable to the deterioration and ultimate failure of WCM performance that affected many Nigerian firms. During the crisis, lending conditions were deeply affected, and financing operations became challenging for firms. Although research findings on the causes and effects of the crisis on the economy are known, what remains unknown is whether the financial crisis had a significant impact on WCM performance. The differences between the two periods, the crisis period and then after the crisis period, is operationalised through two analyses. The findings indicate that WCM variables have more explanatory power (R2) in the period after the crisis than during the crisis. Also, the results of the Cramer Z-statistic, which examined between sample comparisons of the R2, revealed that the Z-scores are significant, implying that a significant difference existed between the two periods. It suffices to say that WCM was affected during the financial crisis and led to low profitability, whereas, during the after-crisis period, WCM associates with higher profitability. These findings have implications for managers and policymakers because access to financing has become a global problem and adequate WCM management increases a company’s resilience to financial and external shocks. The fourth article entitled “The Influence of Technology Readiness on Information Technology Competencies and Civil Conflict Environment” by Prof. Dr. Kamil Md. Idris (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia), Associate Prof. Dr. Akilah Abdullah (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia), Haetham H. Kasem Alkhaffaf (OYA Graduate School of Business, College of Business, Universiti Utara Malaysia), and Al-Hasan Al-Aidaros (Islamic Business School, Universiti Utara Malaysia, Malaysia). Their study confirms prior findings that the Technology Readiness scale can capture the association among technology readiness and technology usage behaviours. The study also expands earlier research by investigating the impact of technology readiness on individual competency among accountants to using IT in a workplace under the intensity of civil conflict in Iraqi environment. The result shows that there is a positive significant relationship between technology readiness and the IT competencies of Iraqi accountants. It implies that the technology readiness regarding willingness, enthusiasm, and motivation of accountants using IT has an impact on their IT competencies. In other words, the higher the readiness of the accountants in making use of technology, the higher their competence in the use of IT. This study contributes to the body of knowledge in terms of theory, method and practice in Iraq especially and developing countries in general. The fifth article titled “Mediating effect of Quality-differentiated Auditor on the relationship between Managerial ownership and Monitoring mechanisms” and authored by Dr. Rachael Oluyemisi Arowolo (Chrisland University, Nigeria), Prof. Dr. Ayoib Che-Ahmad (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia), Dr. Oluwatoyin Muse Johnson Popoola (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia) and Dr. Hisar Pangaribuana (Adventist University of Indonesia, Bandung, Indonesia) examines the relationship between Managerial Ownership (MO) and MMs with quality-differentiated auditors (QDA) as the channel for the relationship. Over the past decade, most studies in corporate governance and audit market emphasised the importance of monitoring mechanisms (MM), especially after the global economic meltdown resulting from the Enron saga. The literature on MM continues growing as many countries especially the Sub-Saharan Africa are still struggling to come out of the effect of the economic meltdown and businesses continues to fail or merge. The study used data from non-financial listed companies in Nigeria providing empirical supports that MO significantly associates with MMs in the right direction. Likewise, QDA also influences the MMs in the right direction suggesting that QDA is necessarily required to enhance adequate MMs. The findings of this study provide support for the association of MO and MMs with the intervention of QDA for solutions to agency problems. Companies should, therefore, motivate the management to own shares within the reasonable range that aligns the interest of the management with that of the shareholders. This paper adds to knowledge especially in Nigeria and Sub-Saharan Africa by examining a mediating effect to depict the relationship between MO and MM, which are not evident in prior studies It is my conviction that in the coming year, the vision of IPJAF to publish high-quality manuscripts in the established and emergent areas of accounting and finance from academic and professional researchers will be sustained and appreciated. As you read throughout this volume 2, issue 2 of IPJAF, I would like to remind you that the success of our journal depends on you, your friends and colleagues as stakeholder through the submission of high-quality articles for review and publication. Once again, I acknowledge with gratitude your continued support as we strive to make IPJAF the most authoritative journal on accounting and finance for the community of academic, professional, industry, society and government. Oluwatoyin Muse Johnson Popoola, PhD Editor-in-Chief popoola@omjpalpha.com

Hubungan Media Pembelajaran Video dengan Motivasi Belajar Siswa Deisye SupitPendidikan Luar Sekolah Universitas KlabatEmail: deisyesupit@unklab.ac.id AbstrakPenelitian ini menggunakan angket yang diadaptasi dari Adrianus (2012) berdasarkan teori Djamarah (1995) berjumlah 16 butir, sedangkan teori motivasi belajar diadopsi dari Adrianus (2012) berdasarkan teori Sardiman (2008) berjumlah 26 butir pertanyaan. Dengan 2 variabel yaitu: media pembelajaran video sebagai variabel bebas dan motivasi belajar siswa sebagai variabel terikat. Penelitian ini dilaksanakan di SD Advent Tikala kepada 80 responden yaitu siswa kelas VA dan VB. Penelitian ini menggunakan Convinience Sampling Method sebagai metode pengumpulan data. Berdasarkan data yang telah dikumpulkan dan setelah di uji menggunakan program penghitungan statistik, maka didapatkan bahwa tingkat media pembelajaran video berada pada tingkat yang tinggi dengan mean score = 3,65, motivasi belajar siswa berada pada tingkat yang sangat tinggi yaitu mean score = 4,76. Hasil penelitian menunjukkan bahwa ada hubungan yang signifikan antara media pembelajaran video dengan motivasi belajar siswa. Berdasarkan hasil penelitian ini maka peneliti berkesimpulan bahwa tingkat media pembelajaran video mempunyai hubungan dengan motivasi belajar siswa karena media pembelajaran video dapat meningkatkan motivasi siswa. Kata kunci : Media Pembelajaran, Motivasi belajar The Relationship of Video Learning Media and Student Learning Motivation Deisye SupitNon Formal Education Universitas KlabatEmail: deisyesupit@unklab.ac.id AbstractThis study uses a questionnaire adapted from Adrianus (2012) based on the theory of Djamarah (1995) consist of 16 items while the theory of learning motivation was adopted from Adrianus (2012) based on the theory of Sardiman (2008) consist of 26 questions. This study has two variables, which are, video learning media as the independent variable and student motivation as the dependent variable. This research was conducted in Tikala Adventist Elementary School with 80 respondents which are the students from grade VA and VB. This research uses Convinience Sampling Method as a data collection method. Based on the data that has been collected and after being tested using a statistical calculation program, it is found that the level of video learning media is at a high level with a mean score = 3.65, student motivation to learn is at a very high level that is the mean score = 4.76 . The results showed that there was a significant relationship between video learning media and student learning motivation. Based on the results of this study, the researchers concluded that the level of video learning media has a relationship with student learning motivation because video learning media can increase student motivation. Keywords: Learning Media, learning motivation

ABSTRACT: CORRELATION BETWEEN STATE OF ANXIETY AND ADOLESCENT ATTITUDE DUE TO COVID-19 Background: The current pandemic shaking the world is Coronavirus Disease 19 or commonly abbreviated as COVID-19. This disease attacks human respiratory system and can cause death. As a result of this pandemic, anxiety arises from all communities, including adolescents. Educational facilities are temporarily closed. Therefore, the learning method uses an online system. One of the factors that cause anxiety from teenagers is fear because they do not know whether the people around them are healthy or not, so they also avoid crowd or gathering which can invite large number of people. Moreover, they fear about themselves whether they are bringing the virus to those around them. Some of them are also afraid of fake news about COVID-19 which are scattered around carelessly on social media.Purpose: The purpose of this study is to determine the correlation between the anxiety level and adolescent attitudes in dealing with COVID-19.Methods: The researcher uses quantitative analytical correlation methods, with a cross-section approach. The population in this study are all from high school students of Salemba Adventist School not less than 138 people and the total of samples in this study are 51 students.Results: The results of this study show that the level of anxiety is at a moderate level (64.7%) and indicate very positive attitude (52.9%) of the respondents in responding to the COVID-19 pandemic. The bivariate analysis found that there is a significant relationship between the level of student anxiety and student attitudes with a value of p <0.05.Conclusion: It can be concluded that teenagers want to follow health protocols to keep themselves healthy and avoid this disease by maintaining personal hygiene such as wash their hands periodically and consume nutritious foods and drink vitamins. Key Word: Anxiety, attitude, Covid-19 INTI SARI: HUBUNGAN TINGKAT KECEMASAN TERHADAP SIKAP REMAJAAKIBAT PANDEMIK COVID-19 Latar Belakang: Pandemik saat ini yang sedang mengguncang dunia adalah Coronavirus Disease 19 atau biasa disingkat COVID-19. Penyakit ini menyerang sistem pernapasan manusia dan bisa menyebabkan kematian. Akibat pandemik ini, maka timbul kecemasan dari semua masyarakat termasuk anak remaja. Sarana pendidikan ditutup sementara sehingga metode pembelajaran pun menggunakan sistem online. Salah satu faktor timbulnya kecemasan dari remaja adalah karena takut karena mereka tidak tahu apakah orang-orang di sekitar mereka sehat atau tidak sehingga mereka juga menghindari keramaian atau pertemuan yang mengundang banyak orang. Dan diri mereka sendiri pun takut apakah mereka membawa virus tersebut kepada orang-orang di sekitarnya. Beberapa juga takut akan adanya berita palsu mengenai COVID-19 yang suka beredar sembarangan.Tujuan: Tujuan penelitian ini adalah untuk mengetahui hubungan antara tingkat kecemasan dengan sikap remaja dalam menghadapi COVID-19.Metode: Peneliti menggunakan metode kuantitatif korelasi analitik, dengan pendekatan cross sectiona. Populasi pada penelitian ini adalah seluruh siswa SMA Advent Salemba sebanyak 138 orang dan yang menjadi sampel dalam penelitian ini sebanyak 51 siswa.Hasil: Hasil penelitian ini menunjukkan bahwa tingkat kecemasan berada pada tingkat kecemasan sedang (64,7%) dan sikap yang sangat baik (52,9%) dari responden dalam menyikapi pandemik COVID-19. Adapun Analisa bivariat didapati terdapat hubungan yang siginifikan antara tingkat kecemasan siswa dengan sikap siswa dengan nilai p < 0.05. Kesimpulan: Dapat disimpulkan bahwa para remaja mau mengikuti protokol kesehatan untuk menjaga dirinya agar tetap sehat dan terhindar dari penyakit ini dengan menjaga kebersihan diri seperti mencuci tangan setiap waktu dan makan makanan yang bergizi serta minum vitamin. Kata Kunci: Covid-19, Kecemasan, Sikap Remaja

It is a pleasure and admiration to welcome you to the Volume 2 Issue 1 of Indian-Pacific Journal of Accounting and Finance. In this Issue 1, the emphasis is placed on forensic accounting, accounting, auditing and corporate governance. In the first paper captioned “Mitigating Corruption Using Forensic Accounting Investigation Techniques: The Watchdog Perspectives”, Mr. Naziru Suleiman (Department of Accounting, Abubakar Tafawa Balewa University Bauchi, Nigeria) and Dr. Aidi Ahmi (Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia) adopt qualitative research methodology based on in-depth interviews with experts from two prominent anti-corruption agencies to examine the efficacy of the technique. Data collected were manually coded and analysed using thematic analysis. Through rigorous within the case and cross-case analyses of the 24 interviews conducted, two themes emerged as the findings to the study. Forensic accounting is considered an appropriate technique for adequately investigating public sector corruption and at the same is suitable for court purposes in the prosecution and conviction of corrupt officers. Finally, the study recognises the need to enhance the capacity of the investigators through training and retraining as well as through the provision of the latest equipment for fighting corruption. In the second paper with a title “Internal Audit Functions: An empirical study of Public and Private Sectors in Nigeria”, Mr. Abdulkadir Madawaki (Department of Accounting, Al-Qalam University Katsina, Nigeria), Dr. Aidi Ahmi (Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia) and Dr. Halimah @ Nasibah Ahmad (Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia) examine the similarities and differences between the public and private sectors internal audit functions in Nigeria. The features examined include the hierarchical position of the internal audit functions, outsourcing of internal audit activities, reporting relationship of the internal auditor, and the coordination between internal and external auditors. A survey of internal audit managers of both sectors was undertaken to establish their current practices. The results revealed that there are no much differences in the hierarchical positioning of the internal audit function in both sectors. A substantial difference was found in the reporting lines of internal auditors in both sectors. The results further showed that private sector outsources internal audit activities more than the public sector and a slight difference exists between the two sectors about the level of coordination between internal and external auditors. Finally, the result indicated that private sector experience a reduction in external audit fees compares to its counterpart in the public sector. In the third paper entitled “The moderating effect of working capital management on the relationship between working capital determinants and firm performance”, Dr. Ahmad Rizal Mazlan (School of Economics, Finance and Banking, Universiti Utara Malaysia) and Dr. Choong Yuen Leng (Othman Yeop Abdullah Graduate School of Business, Universiti Utara Malaysia) examine working capital management moderating role on the relationship between the critical determinants of working capital and firm performance among 282 public-listed manufacturing firms in Malaysia for the period of 2010 to 2014. In this study, working capital management components are categorized into working capital requirement and net liquid balance. The evidence suggests that the relationship between critical determinants of working capital and firm performance is moderated by both working capital requirement and net liquid balance. Further, the results show that the research framework does form a contemporary working capital management model. In the fourth paper captioned “Firm Performance, Ownership Structure, and CEO Selection: The Case of Nigeria”, Yahya Uthman Abdullahi (Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia), Dr. Rokiah Ishak (Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia), and Dr. Norfaiezah Sawandi (Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia) examine the effect of ownership structures, corporate performance and board political connectedness on CEO selection. The sample of the study is all Nigerian non-financial firms from the year 2011 to 2015, and consisting of 72 CEO selection events. This study uses logistic regression analysis to provide evidence that firms dominated with blockholder ownership favour external successors while managerial ownership-controlled firms are inclined to select internal candidates as successors. However, this study fails to support the argument that corporate performance and board political connectedness do influence the choice of CEO selection in the Nigerian public listed companies. In sum, the findings suggest that blockholders and managerial ownership significantly influence the choice of the origin of the successor CEOs in the Nigerian corporate landscape. This paper enriches the literature about CEO selection choices in developing economies with weak corporate governance structure like Nigeria. In addition, the findings from this study could be of immense benefit to the shareholders and corporate board members in deciding on recruiting their CEOs; and the regulatory agencies in the formulation and enforcement of reforms that guarantee good corporate practices by the boards In the fifth paper with the title “The impact of Audit Committee, Firm Size, Profitability, and Leverage on Income Smoothing”, Dr. Veronica Indrawan (Tarumanagara University, Tanjung Duren Utara, Indonesia), Prof. Dr. Sukrisno Agoes (Tarumanagara University, Tanjung Duren Utara, Indonesia), Dr. Hisar Pangaribuan (Adventist University of Indonesia, Bandung, Indonesia), and Dr. Oluwatoyin Muse Johnson Popoola (Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia) examine the impact of the audit committee, firm size, profitability, and leverage on income smoothing in manufacturing companies listed in Indonesia stock exchange for the period of 2013-2015. Regression statistics are employed to analyse the secondary source of data collected from the annual report of the companies. Measurement of income smoothing is proxied by discretionary accruals. The results reveal that the firm size has a direct positive influence on income smoothing in the listed manufacturing companies in Indonesia. In essence, the more significant a firm size, the more actively performed income smoothing practices. In contrast, profitability indicates an adverse effect on income smoothing in the listed manufacturing companies. The adverse effect indicates that the higher the profit generated, the lesser the income smoothing practices performed. Similarly, leverage posits an adverse effect on income smoothing in the manufacturing sector. This indicates the smaller the risk of companies debt, the more exceptional the practice of income smoothing occurs. The audit committee size similarly shows a negative influence on income smoothing in the listed manufacturing companies. This finding indicates the larger audit committee size, the smaller practice of income smoothing. This occurs because the audit committee oversight function on financial reporting is more efficiently performed. The result of this research shows the contribution to theory, practice, and method, especially in developing countries As you read through this Volume 2 Issue 1, the success of IPJAF depends on your active participation and those of your colleagues and friends through submission of high-quality articles within the journal scope for review and publication. I cherish your continuous support in our quest to make IPJAF the most authoritative journal on accounting and finance for the community of academic, professional, industry, society and government.

Este estudio tuvo como objetivo caracterizar las percepciones que los estudiantes, de primero a cuarto medio de los colegios secundarios adventistas de la Unión Chilena, tienen acerca del desarrollo de las clases de Biblia. También se buscó establecer si había diferencias de percepción según género y según la religión de los participantes. La investigación se realizó durante el año 2012 en los 24 colegios secundarios que la Iglesia adventista sostiene en Chile. El total de participantes fue de 4.941. El instrumento empleado para el desarrollo del estudio fue creado ex profeso y sometido a las pruebas de validez de contenido y de constructo mediante análisis factorial que arrojó tres factores llamados “Interés en la clase de Biblia”, “Metodología empleada en la clase de Biblia” y “Evaluación que se hace en la clase de Biblia”. Los indicadores del instrumento fueron evaluados en la escala: nunca, rara vez, a veces, generalmente y siempre. Los resultados mostraron que, de los 29 indicadores que componen el instrumento, solo 8 de ellos se acercan en promedio a la categoría “generalmente” y 21 señalan “a veces”. La prueba t de student mostró que existen diferencias de género en la dimensión “Interés en la clase de Biblia” y en la dimensión cómo perciben la “Evaluación” que se hace en ella. El ANOVA de un factor mostró diferencias de percepción en los estudiantes según su origen religioso en las dimensiones “Interés por la clase de Biblia”, en la “Metodología que se emplea en ella” y en la “Evaluación que se hace en dicha clase”. Como conclusión general se puede indicar que la clase de Biblia es una tarea pendiente que necesita ser rediseñada y mejorada notablemente porque el estudiantado en general no la está percibiendo a un nivel óptimo.