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The 2013 curriculum mandates the importance of collaborative learning designed to educate students to be more productive, creative, and innovative with a high level of affective skills. Collaborative learning can be manifested in the form of a textbook. This research is aimed at developing an accounting textbook in accordance with the mandate of the 2013 curriculum. The selected model is IDI which consists of three main phases: defining, developing and evaluating. The methods chosen are interview, observation, and document review which are analyzed qualitatively. The research was conducted in 4 senior high schools in Malang. The finding shows that at defining phase, there is a need to develop an accounting textbooks using collaborative learning and corresponding to the new accounting standards, namely IFRS. Therefore, at the developmental phase, we construct a prototype book ready to be evaluated. The result of evaluation phase shows that the textbook is valid on the overall aspects including the content, the presentation, the graphic, and the language, with an average percentage of 93.7%.

This study examines the association between emotional intelligence (EI) and the tendency of future accountants to rationalize and engage in occupational fraud.

The study adopts a survey methodology and uses a questionnaire containing a fraud scenario and EI construct to gather data from 225 participants. It performed a Cronbach alpha to assess the measurement parameters consistency of EI and fraud tendency and employed Pearson correlation and regression analysis to test its hypothesis.

The study found that future accountants in Nigeria are emotionally intelligent and have a high fraud tendency. Also, it found a significant and positive association between EI and fraud tendency, suggesting that future accountants that are emotionally intelligent have a higher tendency to rationalize and engage in occupational fraud. In addition, the study found that academic intelligence, a control variable, positively associates with fraud tendency.

The study offers rare insights into the fraud tendency of future accountants, which would benefit the counter fraud community in Nigeria and other developing countries. Recruiters and employers will find the study beneficial in decision-making on job recruitment, placements and moral orientation for prospective accountant employees.

The study is the first to directly associate EI with the fraud tendency of future accountants from a developing country with high fraud profile and underdeveloped counter fraud strategy. Thus, it provides a benchmark for future studies in other developing countries.

The purpose of this article is to highlight the relevance of the factors that influence the satisfaction of e-commerce consumers in Romania and Moldova. The study aims to clearly define the main influence factors, so that the marketing managers of the online stores can adopt scientific well-founded decisions.

The paper opted for a study including a large sample of 399 respondents from two countries. For the analysis of the factors influencing the e-commerce satisfaction, multiple linear regression analysis was implemented, and their differentiation within the two countries was highlighted by multivariate analysis of variance.

The research conducted and the results obtained show that there is a differentiation of the factors that influence the level of satisfaction of e-commerce users in Romania and Moldova.

The research is still limited in terms of population studied to only two countries: Romania and Moldova. Although the study is intended to be exhaustive by analyzing no less than 11 factors influencing the satisfaction generated by e-commerce, it is still limited to this group of representative factors. Another limitation has to do with the limited number of demographic variables the authors have included.

Based on the results, the managerial implications for e-commerce companies that want to uniquely address consumers in Romania and Moldova are related to the decisions of marketing and sales managers who must allocate budgets and resources to improve the eight aspects highlighted in the paper. Also, the e-commerce companies should not allocate resources for the implementation of functionalities such as in-app after sales services, the possibility to cancel an order or the live consultant support feature, because these aspects do not influence the satisfaction of e-commerce consumers in Romania and Moldova.

This paper is the first in the scientific literature that implements a comparative study on the influence factors regarding the e-commerce satisfaction in Romania and Moldova. Also, it is important to mention that the present study is an exhaustive one because it includes many influence factors that were analyzed separately in the previous research papers from literature review.

This study aims to investigate the potential use of potato peel extracts as antibacterial finishes for cotton fabrics against Staphylococcus aureus and Escherichia coli. Potato peels are abundant as waste and provide a natural, cheaper and sustainable alternative means of preventing the spread of bacterial infections on cotton fabric.

This research included the characterization of potato peel extracts, application of the extract onto cotton fabric and efficacy testing of the treated cotton fabric against bacteria. Phytochemical screening, agar well diffusion antibacterial test, minimum inhibitory concentration and Fourier transform infrared (FTIR) tests were used to characterize the extract. Antibacterial efficacy of the treated fabric was determined qualitatively using the disc diffusion assay and quantitatively using the bacteria reduction test.

Phytochemical screening confirmed the presence of several secondary metabolites including phenols and flavonoids. Antibacterial tests revealed a positive response in Escherichia coli and Staphylococcus aureus with a zone of inhibition of 6.50 mm and 5.60 mm, respectively. Additional peaks on the FTIR spectroscopy confirmed the presence of potato peel extract on the treated cotton fabric. The treated cotton fabrics showed efficacy against Staphylococcus aureus and Escherichia coli up to 20 washes.

This study introduced the application of potato peel extracts onto cotton fabrics and assessment of the antibacterial properties before and after washing. Results of this study suggest that potato peel extracts can be used as an organic eco-friendly antibacterial finish for cotton fabrics.

Using latent profile analysis, the authors explored the career profiles of young adult tertiary students (N = 468, 73.9% women; mean age 20 years) to determine the relative importance of traditional career orientation (TCO) and protean career orientation (PCO) beliefs for them.

Young adults studying at university can aspire to traditional career experiences as they believe organizations will support their professional and career development. However, since the development of newer career models, the TCO model has received little research attention compared to the PCO.

The authors found that the dominant profile exhibited average levels of TCO, PCO and career competencies, and that this mixed profile was associated with more mature career identity development and greater organizational commitment. A second profile, with low TCO, average PCO and career competencies, showed a similar level of career maturity to the mixed profile, but exhibited less organizational commitment. A third profile, with average TCO, low PCO and career competencies, especially vocational identity awareness, was related to less career development and organizational commitment.

The findings suggest that a mixed traditional-protean orientation is common in young adult tertiary students and that the development of a vocational identity is important for positive career outcomes, regardless of orientation.

The purpose of this paper is to examine the industry's expectations on the key employability skills of fresh graduates in the communication and media industry. The Fourth Industrial Revolution has raised the question of whether the university should produce work-ready graduates with employability skills. Driven by the theory of human capital, society expects higher education to produce graduates with skills that are useful in their workplace.

The data were gathered primarily through a quantitative survey, which was later extended to include qualitative interviews. Quantitatively, questionnaires were completed by 313 employers from the middle and top-level management from the communication and media industry. This study also expands on qualitative data through in-depth interviews with nine respondents who were among key decision-makers of recruiting graduates to garner their insights on required employability skills.

The findings revealed the following employability skills required by the industry in the Fourth Industrial Revolution: communication, ICT or digital, leadership, interpersonal, and personal qualities skills.

These findings are beneficial to education providers as well as media and communication industries in preparing students and developing their skills to adapt to the changes in the workplace.

The authors provide an empirical understanding of industry expectations towards employability skills in the Fourth Industrial Revolution of the communication and media industry within the Malaysian context.

The purpose of this paper is to analyze the dynamic asymmetric relationship between financial technology (FinTech) adoption and poverty alleviation on annual data for the Sub-Saharan Africa (SSA) region over the period from 2004 to 2020.

This study adopted the general method of moments (GMM) method on annual data for 127 countries including 45 countries from the SSA region over the period from 2004 to 2020.

The study’s findings show that improvement in FinTech may initially decrease the rate of extreme poverty, leading to a decrease in total poverty as a percent of the population. While there is an initial decrease in the rate of extreme poverty with improvements of FinTech, once the FinTech index reaches its threshold level of 37.18 points, further improvement in FinTech tends to decrease as penetration increases, giving rise to an decrease in the rate of poverty alleviation.

Policymakers should design more aggressive and comprehensive policies directed at recouping the maximum gains of FinTech adoption, with a reasonable threshold target.

Policymakers in the SSA region must be aware of a FinTech threshold level of 37.18 points. To ensure the highest reduction in extreme poverty, policymakers must keep investing in FinTech to reach this threshold level.

FinTech improvement leads to poverty alleviation. Policymakers in the SSA region can fully recoup the benefits of FinTech by achieving a pre-set threshold level.

This paper addresses that gap in the literature by studying the impact of FinTech, instead of the traditional financial inclusion measures, on poverty in the 45 countries in the SSA region, exploring the potential dynamic asymmetry of this poverty-FinTech link, and testing the presence and statistical significance of the threshold level of FinTech.

First, the purpose of this paper is to develop some policies as an alternative scenario to increase the performance of the Indonesian dairy milk supply chain so it can fulfil the target of the government. Second, this study aims to find the best alternative scenario based on the performance resulted from the simulation.

The paper develops a system dynamics-based model by using six approaches, i.e. “population and consumption of dairy milk”, “national milk production”, “dairy cattle feed”, “dairy cattle population”, “profit gained by the dairy farmer”, and “government policy”.

There is no best scenario; however, the combined scenario can give the better condition to achieve the targets set by the government.

The limitations of this study include: the relationship between the levels of welfare of farmers and the desire being a dairy farmer is not modelled; the quality of milk is only determined by the content of fat and protein in one litre of milk, and the level of milk consumption per capita increases naturally without any intervention or policy from the government.

This study provides essential insights into the context of implementing the policies in the Indonesian dairy supply chain.

The research revealed that good policies scenario could be built after simulating and analysing the effect of each scenario on the performance of a dairy supply chain carefully.

This study does not test one policy in isolation. It simultaneously tests various combinations of policy that related to dairy cattle import, operational assistance for dairy cooperative and dairy farmer that may help maximise the performance of the Indonesian dairy milk supply chain.

This is a systematically conducted study to design, develop and validate a measuring instrument to assess the nurses quality of work life (QWL) and determine the vital components of nurses' QWL.

In this methodical study, vital dimensions of nurses QWL are identified using Pareto analysis; data and information were collected from 474 nurses through the structured questionnaire. By conducting exploratory factor analysis (EFA), the number of dimensions and items was reduced. Through the confirmatory factor analysis (CFA) using SPSS 21 software, nine predominant dimensions were confirmed, they are work environment, working condition, work–life balance, compensation, relationship and cooperation, stress at work, job satisfaction, career development and organization culture. Additional structural equation modeling (SEM) was done to determine the interrelationships between extracted nine components using AMOS. By performing different statistical tests like reliability test, content validity, construct validity, convergent, divergent validity and multicollinearity, the proposed nine-component nurses QWL instrument was validated.

The proposed measurement model explained 73.18% of total variance; reliability of the instrument Cronbach's alpha value is 0.902. Model fit indices like chi-square df (CMIN) = 685, df = 523, CMIN/DF = 1.310, goodness-of-fit index (GFI) = 0.965, adjusted goodness-of-fit index (AGFI) = 0.937, parsimony goodness-of-fit index (PGFI) = 0.918, incremental fir index (IFI) = 0.933, Tucker–Lewis index (TLI) = 0.921, comparative fit index (CFI) = 0.931 and root mean square error of approximation (RMSEA) = 0.036 fulfill the acceptable criteria. The nine factors nurses QWL measuring instrument is reliable and statistically valid.

Data were collected from 474 nurses, poor responses and time constraints.

Hospitals are trying to improve the quality of patient caring by enhancing the nurses' skill sets, knowledge and attitude to meet global challenges. In this unstable business environment, hospitals face challenges like the high attrition rate and skilled nurses shortage. In this scenario, this study provides a valid instrument to measure the QWL of nurses to know the status of QWL, which will help to build a strategic plan to improve retention rate and to attract the talented workforce to the hospitals.

As a result, the scale developed in this study contributes to the body of the literature on nurses QWL. It seems to be more advantageous for carrying out further research in this field.

This study investigates the role of market concentration and efficiency in banking system stability during the COVID-19 pandemic. We empirically test the hypothesis that market concentration and efficiency are significant determinants of bank performance and stability during the time of crises, using a sample of 575 banks in 20 countries in the Middle East and North Africa (MENA).

The main sources of bank data are the BankScope and BankFocus (Bureau van Dijk) databases, World Bank development indicators, and official websites of banks in MENA countries. This study combined descriptive and analytical approaches. We utilize a panel dataset and adopt panel data econometric techniques such as fixed/random effects and the Generalized Method of Moments (GMM) estimator.

The results reveal that market concentration negatively affects bank profitability, whereas improved efficiency further enhances bank performance and contributes to the banking sector’s overall stability. Furthermore, our analysis indicates that during the COVID-19 pandemic, bank stability strongly depended on the level of market concentration, but not on bank efficiency. However, more efficient banks are more profitable and stable if the banking institutions are Islamic. Similarly, Islamic banks with the same level of efficiency demonstrated better overall financial performance during the pandemic than their conventional peers did.

The main limitation is related to the period of COVID-19 pandemic that was covered in this paper (2020–2021). Therefore, further investigation of the COVID-19 effects on bank profitability and risk will require an extended period of the pandemic crisis, including 2022.

This study provides information that will enable bank managers and policymakers in MENA countries to assess the growing impact of market concentration and efficiency on the banking sector stability. It also helps them in formulating suitable strategies to mitigate the adverse consequences of the COVID-19 pandemic. Our recommendations are useful guides for policymakers and regulators in countries where Islamic and conventional banking systems co-exist and compete, based on different business models and risk management practices.

The authors contribute to the banking stability literature by investigating the role of market concentration and efficiency as the main determinants of bank performance and stability during the COVID-19 pandemic. This study is the first to analyze banking sector stability in the MENA region, using both individual and risk-adjusted aggregated performance measures.