bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Role of Internal Auditors Characteristics in Cybersecurity Risk Assessment in Financial-Based Business Organisations: a Conceptual Review
Authors: Usman Alih , Che-Ahmad Ayoib , Abdulmalik Salau Olarinoye 
Published: March 2024

Purpose: This paper aims to establish a theoretical framework that will enhance the examination of the role of internal auditors in cybersecurity risk assessment in financial-based business organizations. Financial-based business organizations are institutions or companies that render financial services to public and private stakeholders in an economy. It is a powerful sector in the economy of every country. This drive poses a lot of challenges to organizations. Hence, business organizations strategically devised a means to safeguard the integrity, confidentiality, and availability of information. Also, innovation poses many risks and threats to the internal audit function in an organization.

Theoretical Framework/Findings: Using the competency and planned behaviour theories (McClelland 1973 and Ajzen,1991), this study disclosed that the task performance of cybersecurity risk assessment by the internal auditor is influenced by the required internal auditor’s characteristics of professional ethics of integrity and objectivity, personality traits, professional skills competency professional knowledge competency and deterrence and rewards to advise the management on the implications of cyber security risk on business organisations for monitoring and mitigations.

Methodology: A literature review approach is adopted to highlight the role of internal auditors in cyber security risk assessment in financial–based business organizations.

Research Limitation/Implication: This conceptual paper has consequences for the practice of internal auditing. This approach is helpful to academic scholars in testing it out in the real world. This model is helpful to practitioners when evaluating the function of IAs in the cybersecurity risk assessment context.

Originality/Values: Earlier auditing-related studies haven't addressed this problem. This study makes an effort to close such a gap and investigate the subject of the internal auditor’s characteristics and cyber security risk assessment among financial-based organizations.
Development of Multiculturalism Values in Religious Education and Its Implications for Multicultural and Democratic Student Ethics
Authors: Rahmawati Eny , Asy’arie Musa , Aryani Sekar Ayu , Waston  
Published: March 2024

Objective: The purpose of this study is to describe and analyze multicultural content; multicultural content implementation strategy; multicultural content cultivating strategies; and the implications of multicultural content in PAI on the multicultural nature of students at SMAN 4 Magelang.

Method: This research uses a qualitative descriptive method with a case study approach. The data collection procedure is carried out in a natural setting, with the primary data source of PAI teachers. The data collection technique is more with passive participation observation, in-depth interviews with school principals, PAI teachers and learning documentation studies in schools. Data analysis was carried out following the Miles and Huberman model, which included three activities, namely data reduction, data presentation, and data verification.

Result: The results showed that the content of multicultural values in the PAI book at SMAN 4 Magelang was explicitly and implicitly stated. Multicultural values extracted from PAI materials include Religious Moderation, Equality, Democracy, Justice, and Tolerance (MB-KDKT). The school added the value of courtesy and integrity (SI) which was extracted from local wisdom. So that all values when acronymized become MB-KDKT-SI.

Conclusion: The approach used for the implementation of multicultural content in PAI by adapting James A. Banks' theory of multicultural dimensions and the application of hidden curricula. The practice is packaged in the form of developing a learning culture that integrates intracurricular, co-curricular, and extracurricular learning activities in conceptual, operational and internalization levels or dimensions. The cultivation of multicultural values refers to Thomas Lickona's moral domain theory which is packaged in the form of homestays in people's homes for a certain period, joint camps between religious believers and modelling by teachers and school leaders. The implications of multicultural content in PAI are reflected in the form of multicultural content of learners. His findings, theoretically, are in the form of a formal formulation of Multicultural Adab. Practically (its manifestation) is in the form of moderate attitudes and behaviours in religion, as well as equality, democracy, justice, tolerance, courtesy and integrity in the learning process and social interaction.
Development of the Business Plan for the Mini Oil Refinery: Theoretical, Methodological and Practical Aspects
Authors: Roshchupkina Violetta , Dimurina Natalia , Manuylenko Viktoriya , Gryzunova Natalia , Drannikova Elena , Khamukov Mukhamed 
Published: March 2024

Objective: The article presents the project for a mini oil refinery in one of the territories of the Russian Federation (hereinafter referred to as “identified territory”) where oil refining capacities are not yet in place.

Methods: The research involved analysis of the topic related scientific and methodological literature, comparison, systematization, generalization and research of up to date materials.

Results: General scientific and special methods supported the results of the study: the personnel list of a mini oil refinery was compiled and reflected in the staff roster; initial costs for construction of the mini oil refining business were calculated, as well as expenses for further maintenance and financial indicators for the enterprise best performance were developed.

Conclusion: General characteristics of the refinery enterprise are reflected in the article including its capacity, location, name of the enterprise, sources of raw materials and location environment. Advantages and disadvantages of the mini oil refinery in the region are considered. The need for the mini oil refinery in the territory and favorable environment to its creation are both substantiated. Investments and financial calculations of the project are determined.
The Role of Stakeholders in Ecotourism Development in Jatiluwih Tourism Village Area, Bali
Authors: Martadina Yuvie , Ardiansyah Imam 
Published: March 2024

Jatiluwih is one of the tourist destinations in Bali. The development of the Jatiluwih ecotourism area certainly requires participation and synergy between stakeholders. This is useful for obtaining the objectives and results of good area management. In the development and management of the Jatiluwih, the stakeholders involved in it are considered not optimal. The purpose of this study is to find out how big the role and interests of stakeholders are in the development of ecotourism in Jatiluwih . Method of this research is qualitative and quantitative research methods. Analytical method for stakeholder using power-interest matrix grid. The number of participants in this study were 45 participants. Based on the results of research and field observations conducted by researchers, it was found that there were 15 stakeholders divided into four quadrants. The conclusion of this study is that there are 3 subject stakeholders are travel agents, tourists, and local communities. The 6 key player groups are the Ministry of Tourism and Creative Economy, Bali Tourism Office, Tabanan Regency Government, Jatiluwih Village Government, Jatiluwih tourist attraction Management, and Jatiluwih Subak. 3 context setter groups are accommodation , restaurants, and customary stakeholders, and 3 crowd groups are academics, Jatiluwih health center, and media. Suggestions for 15 stakeholders in Jatiluwih are that they should increase collaboration and cooperation to strengthen relations between one another so that they can develop the tourist area into a coordinated, beautiful and neat tourist area, while still prioritizing tourism sustainability.
Keywords: Ecotourism, Stakeholders, Tourism Village, Jatiluwih, Rice Terrace.
Group Physical Therapy Programs for Military Members With Musculoskeletal Disorders: A Pragmatic Randomized Controlled Trial
Authors: Dupuis Frédérique , Perreault Kadija , Hébert Luc J. , Perron Marc , Fredette Anny , Desmeules François , Roy Jean-Sébastien 
Published: March 2024

OBJECTIVE: To compare the effects of personalized, supervised group-based programs (ie, group physical therapy programs) and usual one-on-one physical therapy care (ie, usual physical therapy care) on disability for military personnel suffering from low back pain, rotator cuff–related shoulder pain, patellofemoral pain syndrome, or lateral ankle sprain. Secondary outcomes were pain severity, pain-related fear, health-related quality of life, and patients’ satisfaction with their condition and care.DESIGN: Non-inferiority pragmatic randomized clinical trial.METHODS: One hundred twenty military personnel from the Canadian Armed Forces, experiencing 1 of 4 targeted musculoskeletal disorders, were consecutively recruited and randomly assigned to group physical therapy programs or usual physical therapy care. Disability, pain severity, pain-related fear, and health-related quality-of-life outcomes were measured at 6, 12, and 26 weeks after baseline. Satisfaction with treatment was evaluated at the end of the intervention. Intention-to-treat analyses using linear mixed models with random effects were used to compare the effects of interventions. Chi-square tests were used to compare satisfaction.RESULTS: There were no significant Time × Group interactions for any of the primary and secondary outcomes (Time × Group: P>.67). Satisfaction with treatment also did not differ between groups ( P>.05). Statistically significant and clinically important improvements were observed in both groups for all outcomes after 12 weeks (Time effect: P<.01), except for health-related quality of life ( P = .13).CONCLUSION: Group physical therapy programs were not inferior to usual physical therapy care for managing pain, functional capacity, and patients’ satisfaction with care of military personnel presenting with various musculoskeletal disorders. Both interventions led to clinical and statistical improvement in pain and function in the mid and long term. Group physical therapy could be an effective strategy to enhance access to care. J Orthop Sports Phys Ther 2024;54(6):417-426. Epub 26 Mar 2024. doi:10.2519/jospt.2024.12342
Impact of Teachers' Emotional Intelligence in Large Classes
Authors: Nisa Mehr Un , Fatima Zarish , Zulfiqar Shiza 
Published: March 2024

Purpose: People with emotional intelligence are more cheerful than others because it helps them to understand their feelings and allows them to live more freely and amicably. In this study, teachers' participation in large classrooms in government secondary schools was predicted using emotional intelligence. Design/Methodology/Approach: It is a quantitative strategy that made use of co relational research. In Multan, Pakistan, four tehsils are used to select 300 secondary school teachers using stratified random sampling. The secondary school teachers' responses to a closed-ended questionnaire were employed as the data source. The majority of secondary school instructors were found to have average levels of emotional intelligence and successfully engage students in large classrooms, according to the survey, which indicated that teachers' emotional intelligence levels were average. Findings: Teachers were surveyed regarding to their emotional involvement in large classrooms with the school community, their coworkers, and the students, as well as their level of emotion in interactions with the students and the impact of their emotional involvement on student achievement. It was discovered that teachers had a moderate amount of attachment to the culture of the school, their coworkers, and the students Implications/Originality/Value: Teachers participated actively in the classroom as a result of these traits. Government should hire more teachers who have high emotional intelligence since it improves their ability to engage the students in class rooms.
Examining the Factors Affecting Customer’s Brand Switching in Telecom Sector of Pakistan
Authors: Idrees Muhammad Abdullah , Arman Aashi , Akhtar Saima , Hussain Salman 
Published: March 2024

Purpose: This research aims to understand the factors influencing brand switching in the telecommunication sector of Pakistan. The study focuses on mobile number portability (MNP) as a means of switching between networks and examines the impact of various factors such as service quality, price, promotion, trust, and product offerings on consumer behavior. The telecommunication industry in Pakistan is highly competitive, with companies vying for customer loyalty and satisfaction through attractive packages and offers. The study seeks to identify the aspects that lead customers to switch from one brand to another.
Approach: The research employs a qualitative approach and highlights the need for quantitative research to test the identified variables' impact on brand switching. The study's objectives are to determine the influence of service quality, price, promotion, trust, and product offerings on brand switching.
Findings: Regression and Correlation analysis were conducted and the hypothesis examined the combined effect of service quality, price, trust, promotion, and product offering on brand switching, and it was found to be supported.
Implications: The research is significant for telecommunication service providers in retaining customers and increasing profitability by understanding and addressing the factors influencing brand switching.
Why do Anti-corruption Agencies Fail in Pakistan? A Phenomenological Study
Authors: Khan Saleh Nawaz , Alim Wajid , Ghaffar Abdul , Sohail Muhammad 
Published: March 2024

Purpose: Pakistan's consistently poor ranking on the Corruption Perception Index (CPI) highlights the urgent need to address the pervasive corruption problem in the country. This study aims to explore the reason behind the failure of anti-corruption agencies in Pakistan.
Design/methodology/approach: This study has adopted a phenomenological research design. Six in-depth interviews were conducted with government officials working in anti-corruption agencies. NVivo 20 software was used to analyze the data.
Findings: The study identified three main themes; Political influence, legislation, and lack of capacity building. The finding indicates victimization, job insecurity, weak prosecution, self-beneficiary reforms by lawmakers, and lack of resources are the major reasons behind the failure of anti-corruption agencies in Pakistan.
Practical implications: The study provides implications for policymakers, regulators, and anti-corruption agencies to formulate effective policies and regulations to combat corruption.
Originality/value: To the best of the author's knowledge, this study is the first that explores the reasons behind the failure of anti-corruption agencies from the perspective of anti-corruption agencies.
Disaggregated Components of Public Debt and Economic Growth of Pakistan
Authors: Farooq Imran , Akram Muhammad , Khan Chakar , Shah Syed Rizwan Ali 
Published: March 2024

Purpose
This study analyze the impact of the disaggregated components of Public debt and its servicing on the economic growth of Pakistan. More specifically, the domestic debt components are Floating Debt, Unfunded Debt and Permanent Debt, and external debt components are Multilateral Debt, Paris Club Debt, and Bilateral Debt.
Approach and Methodology
The data has been collected from 1976 to 2021 from World Bank Indicators and Statistics department of SBP and Pakistan Economic Survey Reports. ARDL model is employed on the Karagol Model (2002).
Findings
The finding as; the floating, unfunded multilateral, bilateral debt’s component and debt servicing impact negatively on the economic growth of Pakistan except Paris Club debt and Permanent debt.
Policy Recommendations
The recommendation of using Permanent Debt among domestic debt components and Paris Club Debt as of external debt components despite using other components of public debt
Organizational Citizenship Behaviour and Psychological Contract: The Moderating Role of Ethical Leadership
Authors: Javed Aroosa , Zaheer Nida , Arif Muhammad , Rizwan Muhammad 
Published: March 2024

Purpose: The psychological contract is commonly cited in studies as a precursor to organizational citizenship behavior. While studies in the past have overlooked various forms of psychological contract i.e., relational, transactional, balanced, and transitional This study aims to investigate the effect of various types of psychological contracts on the organizational citizenship behavior.
Design/Methodology/Approach: This study uses survey method for data collection. The data were collected from employees of electrical sector in Kingdom of Saudi Arabia. In total 400 responses were processed for data analysis. Structural equation modelling technique was used to test hypotheses.
Findings: the data providing support for the hypothesis used in the study. And it was found that greater levels of organizational citizenship behavior are influenced by both relational and balanced contracts while the transactional and transitional dimensions of psychological contract reduced organizational citizenship behavior. In addition, it also confirmed ethical leadership provides boundary conditions between the influence of psychological contract and organization citizenship behavior.
Implications/Originality/Value: The outcome is consistent with several earlier studies on psychological contracts and their connection to OCB. The study offers managers a useful understanding of the psychology of employees toward various psychological contract dimensions and how much these elements influence employees' organizational citizenship behavior.
Factors Affecting Primary School Teacher’s Job Satisfaction an Investigation of Motivating Factors of Teaching Staff in District Dadu
Authors: Soomro Akash Aziz , Abro Muhammad Moinuddin Qazi , Pitafi Adnan 
Published: March 2024

Purpose: The aim of the study is to evaluate the level of job satisfaction among government primary school teacher in district Dadu. The quantitative method was Applied to carry out this study. Data was gathered via Survey questionnaire based on five-point Likert scale. The population of the study Comprised of government primary school teachers, the 58 schools were chosen for this study from taluka Johi and Dadu of District Dadu. 343 PSTs were selected.
Design/Methodology/Approach: Data collection instruments included ‘Teachers’ job satisfaction related questions. Data was analyzed in SPSS software version 25, and the descriptive test and independent T-test were conducted.
Findings:, according to the first objective, PSTs are not satisfied with PROMOTIONAL OPPORTUNITIES and SALARY, while to achieve the second objective the independent variables were examined through independent sample T-test with gender group and According to the Significant value of 0.006 (<0.05) the job satisfaction varies from Male to Female in terms of Promotional Opportunities and working environment with significant value of 0.013.
Implications/Originality/Value: so it was concluded that the primary school teachers are not satisfied with Salary and Promotional Opportunities and satisfied with Fringe Benefits while neutral in terms of Recognition and Administration Support.
Implications of the Fourth Industrial Revolution on Small and Micro Enterprises’ Productivity in Mankweng Township
Authors: Selelo Mohale Ernest , Khwela Michael Nkosinathi 
Published: March 2024

Purpose: The hegemony of SMEs in Mankweng Township has sparked the interest of researchers who aim to align them with the 4IR. The purpose of this study is to examine and provide constructive criticism on how the 4IR affects the productivity of SMEs. The argument is that SMEs in Mankweng Township are technologically lagging, resulting in low productivity. The research encompasses both positive and negative impacts of the 4IR on SMEs' productivity. The prevalence of SMEs in the area can be attributed to growth centres like the University of Limpopo, Mankweng Hospital, and Paledi Mall. These institutions attract students and employees, sustaining the local economy. Nonetheless, most SMEs in the Township are traditional and lack sophisticated technology. They are mainly located in South Africa's townships and rural regions, where they are easily accessible to the local communities. The growth of the 4IR has compelled these SMEs to adapt their conventional business practices to align with the rapidly changing technology.
Design/Methodology/Approach: This study employed a quantitative approach to accomplish its objectives.
Findings: The research findings demonstrate that some SMEs are currently underperforming, experiencing a decline in customers due to limited financial resources, human resources and a lack of advanced technology amongst others.
Implications/Originality/Value: To address this issue, the study suggests that various stakeholders, including individuals, the private sector, and the government, should actively collaborate and provide concerted efforts and resources to support the growth and development of SMEs.
Diasporic Identity of Sikh Youth Among Jakarta's Multicultural Society
Authors: Putri Erita Riski , Truna Dody S. , Alamsyah  
Published: March 2024

Purpose: The presence of the Sikh religion in Indonesia, particularly in Jakarta, is a group of ethnic minorities among Jakarta's multicultural society. Recognizing Sikh followers is seen in their identity, which is distinguished by the use of 5K. In Jakarta, the young Sikh diaspora also creates communities to maintain their sense of identity. The Sikh diaspora must be able to maintain their identity discrimination in order to continue practicing the Sikh religion as taught by Guru Nanak Dev and the other nine Sikh Gurus.
Methodology: the method used in this research is qualitative type by using literature study method and interviewing sources. Data from literature study are taken from books, journals, proceedings and articles related to history, traditions, religious activity and current issues related to Sikh religion, position and identity of Sikh youth in Indonesia, especially in the city of Jakarta.
Findings: Sikhism faces several challenges and issues that may affect young people, including questions of identity, belonging and meaning, as do all faith communities. The use of social media and digital podcasts has certainly been effective in capturing the attention of Sikh youth, as has the building of a Sikh online community using the Gurdwara as the primary venue for delivering Sikh religious enrichment programmes for youth.
Implications: The strategy for strengthening beliefs and self-identity in Sikh youth is to begin using social media with the goal of being easily accepted by Sikh youth in this digital era.
Analysis of the Influence of Environmental, Social, and Governance (ESG) on Company Value in Companies Listed in the Jakarta Islamic Index (JII) Period 2019-2021
Authors: Arifah Riswanda Dewi , Damayanty Prisilla , Damayanti Icha Putri 
Published: March 2024

Purpose: The writer has the aim of researching the impact of environmental, social, and governance on the company values of company listed in Jakarta Islamic Index.
Design/Methodology/Approach: This studies approach makes use of quantitative studies techniques. The information used in this research is secondary statistics. The population and samples used in this study were 60 populations by taking 20 samples of manufacturing companies in the food and beverage industry sub-sector.
Findings: The test results show that the environmental and social variables do not affect company value, then governance variables have an effect on company value.
Implications/Originality/Value: So it’s concluded that the environmental and social variables do not affect company value, then governance variables have an effect on company value.