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In 2001, the government of Lesotho increased access to schooling for all learners by incrementally eliminating school fees in primary schools. As a result, the admission of children with learning disabilities (LD) in primary schools also increased. Despite these important gains in the restructuring of the education system towards full inclusion during the past two decades, the national policy on teacher training and implementation and school- and classroom-based challenges, remain. Data for this qualitative study were generated through meetings with two groups of participants (Grade 1 teachers). Free-attitude interviews were also conducted in the meetings to conduct an in-depth investigation in the study and the generated data were analysed using conversation analysis. The study concludes that all identified challenges are surmountable and therefore require careful planning, dedicated effort and financial assistance to enable teachers to act as a driving force for inclusive schooling.

This study aims to determine the effect of promotional attractiveness, perception of benefits and ease of perception on the interest in using e-wallets. The population in this study is the entire developed village community in Sleman Regency. The number of samples used was as many as 150 respondents. The sampling method used is convenience sampling. Data collection using survey method through questionnaires distributed using google form. Data analysis techniques were implemented using multiple linear regression analysis techniques. The multiple linear regression analysis results show that the attractiveness of promotions, the precept of benefits and the perception of convenience positively and significantly affect the interest in using e-wallets.  

Several universities are experimenting with hybrid-based learning systems to enter a new era after the COVID-19 pandemic. This study explores the model of student readiness and acceptance of the hybrid learning system. For this reason, this study was designed to use Hierarchical Component Models to build a hybrid learning readiness construct and combine it with two other major theories, namely extended TAM 3 and TPB. Data were collected from several logistics business students who had participated in hybrid learning. The findings in this study will prove how the readiness model we built can increase student acceptance of using the hybrid learning system.

Indonesia has a lot of sectors that function to drive economic activity. One of the existing sectors is the banking industry. A bank has the primary aim of gaining loyalty from its customers. Besides improving service quality, maintaining the corporate image and increasing customer satisfaction also affect customer loyalty. The purpose of this study is to determine the influence of service quality, corporate image, and customer satisfaction on customer loyalty. The research method is survey research, which uses a questionnaire as a research instrument. This study's population is customers with a bank account in Indonesia, with a total of 200 respondents. The result shows that the variable of service quality, and corporate image, has a positive and significant effect on customer satisfaction and customer satisfaction has a positive and significant effect on customer loyalty. In contrast, service quality and the corporate image does not have a positive and significant effect on customer loyalty.

This paper use the dynamic growth framework to model the relationship between trade liberalization policy and economic growth of 42 African countries from 1995 to 2018. Banking on the heterogeneity of income and socioeconomic factor affecting trade policies in African countries, the paper opted for the Pooled Mean Group (PMG) technique which is sufficient for inference in a dynamic heterogeneous environment. The result tells that trade liberalization policy is beneficial to economic growth of African countries up to a certain threshold, beyond which it begins to cause the economy to under-heat. Thus, a confirmation of nonlinear relationship between trade liberalization policy and economic growth in African countries. The paper estimates a threshold value of 139.94% of total Trade to GDP; 345.32% of Export to GDP and 62.80% of Import to GDP. These findings champion that, for countries in Africa to benefit largely from trade, trade openness, export openness, and import openness should rover around the estimated threshold values. The paper documents certain conditions required to moderate the effect of trade liberalization policy on economic growth in African countries.

Technological developments play an important role in the audit process, one of which is the use of data analytics that are useful to assist auditors in analyzing data, collecting audit evidence, predicting risks that occur and will occur, and other things. The use of data analytics is also applied by public sector auditors to maintain accountability and responsibility for state finances. This study aims to examine the effect of using data analytics on indications of fraud for public sector examiners in Indonesia. Testing and data analysis techniques used STATA version 14, which processed answers from 33 auditors from two representative offices of public sector auditors in Java Province and Sumatra Province. The results of the study state that the use of data analytics has a positive and significant effect on indications of fraud for public sector examiners in the examination process. This means that public sector auditors can detect fraud using data analytics. Keywords: Audit Process; Public Sector Auditors; Data Analytics; Fraud Detection

The purpose of this study is to explain and analyze the effect of the e-servicescape dimension on perceived value and loyalty to e-commerce sites in Indonesia. The sampling technique used a non-probability sampling technique with a sample of 195 respondents who had shopped at e-commerce more than three times. Data collection is done by spreading the distribution through WhatsApp, Instagram, and Facebook. The research variables consist of aesthetic appeal, layout & functionality, and financial security as independent variables, perceived value as a mediator, and attitude and behavior loyalty variables as dependent variables. The study used AMOS 24 to analyze the data. The results of the study show that the three independent variables are only layout & functionality that have a positive and significant effect on consumers' perceived value perceptions, while the variables of aesthetic appeal and financial security harm perceived value. Furthermore, the perceived value variable has a positive and significant effect on attitude and behavior loyalty as well as attitude loyalty has a significant positive effect on behavioral loyalty. The implication of this research is to add literature and insight for e-commerce players in Indonesia to increase the aesthetic appeal of online stores and financial security so that consumers are loyal in attitude and behavior and that practices that can harm consumers and negatively impact e-commerce players do not occur. Research needs to do further research on the same object but with different results or different objects, such as electronic products or e-commerce bills.

Highly engaged employees ensure organizational competitiveness and success. The study examined whether employee engagement mediates the relationship between human resource development and employee turnover intentions. A field study was conducted among six indigenously owned healthcare institutions and 14 internationally owned healthcare institutions. The data supported the hypothesized relationships. The results indicate a significant association between HRD and the levels of behavioral engagement. HRD and the levels of emotional engagement had an insignificant relationship. HRD and the levels of cognitive engagement were significantly related. The findings also indicated that the association between HRD and employee turnover intentions was mediated by employee engagement. The present study’s emphasis on healthcare institutions may constrain the generalizability of the findings. The study suggests the adoption and development of well-designed and formulated HRD practices enhance employee engagement, knowledge development, and organizational commitment. By empirically demonstrating that employee engagement mediates the nexus of HRD and employee turnover intentions, the study extends the literature.

This study aims to objectively investigate the impact of the Covid-19 pandemic on bank performance in Indonesia and the effect of corporate governance on banks. The sample consisted of 42 banks with 648 observations on the Indonesia Stock Exchange during the 2017-2020 period. The data were observed using a panel data set, and the estimation method used was Generalized least square (GLS). The results showed that the Covid-19 pandemic had a negative effect on bank performance. The governance variable proxied by the effectiveness of governance has a positive effect on performance. On the contrary, the governance variable proxied by the number of directors and board of commissioners has a negative effect on performance, unlike those proxied by diversity. The hierarchical regression analysis shows that the effectiveness of governance as a moderating variable can reduce the negative impact of the pandemic on performance. Therefore, it is possible to minimize the negative impact of Covid-19 on bank performance through effective governance. This is due to the ability to navigate through unexpected situations, identify opportunities, and create new strategies for adapting to the uncertainties caused by the pandemic. Effective governance shows that the bank has implemented good corporate governance to improve bank performance, efficiency, and service to stakeholders. This study provides empirical evidence that explores the overall governance effectiveness variable that can affect the relationship between the Covid-19 variable and bank performance.

Sustainable Development Goal (SDG) One aims to eradicate poverty in all its manifestations across the world. The key study question to be theoretically explored is "how can the South African government's commitment to the UN Post-2015 Agenda and the National Development Plan (NDP): Vision 2030 be realised to accomplish Sustainable Development Goal One?". The research method used in the article is qualitative. The data were gathered through literature and document reviews, and conceptual analysis was employed to analyze the data. The findings show that the government has put in place a variety of legal frameworks, including the NDP, as well as social protection actions, to address SDG One implementation. However, for poverty reduction programmes to be successfully executed, problems like the high unemployment rate, job losses brought on by COVID-19, corruption straining taxpayers' finances, and other difficulties need to be addressed. The article presents recommendations in a country-specific context based on the findings to eliminate poverty and achieve SDG One.

This study aims to examine the Technology Acceptance Model (TAM) for QRIS usage in SMEs in Indonesia. We employed Partial Least Square Structural Equation Modelling (PLS-SEM) with a first-order reflective model to analyze the data. The dataset contains 107 SMEs in Medan, Indonesia (n = 107). There are four constructs in the model in this study, namely: perceived usefulness, perceived ease of use, attitude toward using, and behavioral intention to use. After evaluating measurement models and structural models known to meet the criteria, we can conclude the results of the data analysis. In general, all variables positively affect other variables in this model, although one of them is insignificant. The results indicate that perceived usefulness is positive and significantly affects attitude toward using and behavioral intention to use. At the same time, attitude toward using is also positive and significantly affects behavioral intention to use. Furthermore, perceived ease of use is also shown to have a positive and significant effect on attitude toward using and perceived usefulness. However, perceived ease of use insignificantly affects behavioral intention to use, although it still positively affects the behavioral intention to use. The findings of this study provide some crucial implications for SMEs and the provider of QRIS. Since the results indicate welcoming QRIS usage, the socialization of QRIS needs to be more massive to reach the vast majority of Indonesian SMEs in Indonesia.

This article intends to uncover the ongoing challenges that South African municipalities are confronted with in realizing SDG 6 (clean water and sanitation) and also explore common good governance principles for sustainable development. To realize SDG 6, good governance principles should be promoted and pragmatically implemented. This is a conceptual article which assesses secondary data covering SDG 6 challenges and good governance principles. Existing literature was systematically reviewed from Google Scholar, online newsletters, and other databases from May–July 2022. Secondary data was analyzed using a Thematic Content Analysis (TCA) approach. The theoretical findings of this article show that there is growing concern about attaining SDG 6 due to the bad or weak governance practices in SA. In SA, progress on good governance has been encouraging, but challenges remain. Thus, this article recommends good and inclusive governance because, without it, SA will not achieve its socio-economic goals, like SDG 6. If SA is to achieve its development goals, it must establish mechanisms that promote constitutionalism, accountability, democracy, and good governance. Weak governance, which is characterized by corruption, bribery, mismanagement, and lack of public involvement, transparency, and accountability, should be addressed. SA should have sound governance that is responsive to community needs and fights toward the achievement of the localized SDGs.

This study examines the effect of perceived organizational support and transformational leadership on the turnover intention of health workers at Hospital X, Mimika Regency through mediating organizational commitment. This research was conducted in ten work units at Hospital X Mimika Regency, Papua. This study uses saturated sampling. Primary data was obtained by distributing questionnaires to 103 health workers. Data analysis used partial least square (SEM-PLS) structural equation modeling with Smart-PLS 3.0 application. The results show that the perceived organizational support and transformational leadership had a negative and significant effect on turnover intention. The results of this study show a positive significant effect of perceived organizational support and transformational leadership on turnover intention and a negative significant effect organizational commitment on turnover intention. This study also found that organizational commitment has not been able to mediate the effect of perceived organizational support on turnover intention. From these findings, it should be underlined that the turnover intention of health workers will be high, if the organization and leaders do not pay attention to the welfare and needs of health workers, such as bonuses or benefits and salaries that are in accordance with the level of education, workload, and years of service. Equitable training and fair career promotion, giving authority and delegation to health workers in the decision-making process, providing advice, evaluation, and positive feedback.

Fraudulent financial statements often occur in several companies, however, efforts to detect the beginning of fraud have not been fully implemented. The purpose of this study is to determine the role of forensic accounting in the diamond model relationship to detect financial statement fraud. This research employs pressure, opportunity, rationalization, and capability in the perspective of fraud diamond, and technology audit as forensic accounting indicators. Samples used in this study are 42 bank companies listed on Indonesia Stock Exchange (IDX) during the period 2016-2019. The sample is determined by using the purposive sampling method. Analysis of data is carried out using the MRA-SPSS program. The result showed that Pressure and Rationalization affect financial statement fraud. Forensic accounting is a moderating variable between pressure and financial statement fraud, rationalization, and financial statement fraud.

This study investigates the relationship between teaching style and learning effectiveness and further examines the mediating effect of learning motivation in the relationship between teaching style and learning effectiveness. This study adopted the undergraduate students of University A in China as the research sample and conducted a quantitative survey to test the hypothetical relationship between these variables. The results showed that (i) the teacher-centered teaching style significantly negatively affected professional knowledge. (ii) the student-centered and the eclectic-centered teaching styles significantly positively affected professional knowledge and comprehensive ability, respectively. In addition, the hierarchical regression technique was used to examine the mediating effect of learning motivation. The findings revealed that (iii) intrinsic learning motivation had a partial mediating effect on the relationship between teaching style (student-centered and eclectic-centered teaching style) and learning effectiveness (professional knowledge and comprehensive ability). (iv) extrinsic motivation partially mediates the relationship between student-centered teaching style and learning effectiveness (professional knowledge and comprehensive ability).

The rise in the cryptocurrency market has led many individuals to start their investment. However, individuals are affected by several factors in their decision-making process to invest. The objective of this study is to examine the factors that can predict the decision to invest in the cryptocurrency market, by utilizing the variables of overconfidence, financial literacy, and attitude. This study also explores the role of attitude in mediating the influence of overconfidence and financial literacy on investor decisions. The population of this study is individual student investors in three top universities in Indonesia. This study uses a non-probability sampling technique, with purposive sampling that includes several criteria to determine the number of samples. The data is collected by distributing questionnaires to the students using Google Forms. The total number of respondents in this study, who returned the questionnaire that has been filled is 297 students. The data obtained from respondents is analyzed using Structural Equation Modeling with Partial Least Square (SEM-PLS). Finally, the results of this study have proved that: (1) Overconfidence has a positive influence on attitude; (2) Financial literacy has a positive influence on attitude; (3) Overconfidence has a positive influence on investor decision; (4) Financial literacy has a positive influence on investor decision; (5) Attitude has a positive influence on investor decision; (6) Attitude mediates the influence of overconfidence on investor decision; and (7) Attitude mediates the influence of overconfidence on investor decision. The implications for scholars and crypto investors are also provided in this study.

This article discusses the influence of historically disadvantaged background on the culture of reading in some primary school learners from a school district. Investigation for this article was administered through a qualitative research approach, assisting in attaining first-hand information directly from the participants, thereby generating nonnumerical data. Embedded in this qualitative investigation was a case study design. As qualitative research concentrates on acquiring a comprehended understanding of how individuals perceive lived experiences, the main purpose of entrenching a case study was to dig deep into the in-depth descriptions coupled with the personal experiences of the subjects. It draws from semi-structured interviews conducted with primary school language teachers. The interview schedule specifically designed for this inquiry contained open-ended question types. During interviews, recordings were made in their natural settings through interacting with each participant. Data coding and analysis were informed by the iterative approach. The main findings of this investigation indicate that (i) teaching reading remains one of the basic skills in learning but was (ii) compromised by the lack of reading material, stemming from the disadvantaged background of the studied schools. Also, though motivation by parents seems to yield good results, there seemed to be (iii) a lack of influence and intervention strategies regarding available resources in the learners’ homes. I argue that family background does correlate (have an impact on learner reading ability) with learners’ reading ability. I conclude and propose that teachers need to employ teaching and learning methods that accommodate various cultural notions learners bring to school, as this is likely to impart positively on their academic performance.

The purpose of this study is to examine and analyze (1) the effect of transformational leadership on readiness to change, (2) the effect of transformational leadership on employee motivation, (3) the effect of readiness to change on employee performance, (4) the effect of employee motivation on employee performance, (5) the effect of transformational leadership on performance mediated by a readiness to change and (6) the effect of transformational leadership on employee performance mediated by employee motivation. The technique in this study uses a survey with 80 employees of PT. Lestari Main Karsa as a sample. The statistical method uses Partial Least Square (PLS). This study examines several hypotheses which include transformational leadership, readiness to change, employee motivation, and employee performance. The results of this study indicate that transformational leadership positively affects employee readiness to change. Transformational leadership also has a positive effect on employee motivation. The other hypotheses are that readiness to change has a positive effect on employee performance, and work motivation also has a positive effect. The mediating role of readiness to change and work motivation also has a positive effect on the relationship of transformational leadership to employee performance. Transformational leadership, readiness to change, and work motivation have a positive effect on performance. This study can be used as a guide for the company in improving employee performance.

Cybersecurity is a set of technologies, processes, practices, and response and mitigation measures aimed at ensuring the confidentiality, integrity, and availability of networks, computers, programs, and data against attack, damage, or unwanted access. Cyber security risk management strategies include limiting data access to avoid putting sensitive information at risk. The purpose of the study therefore is to evaluate the effect of cybersecurity risk management practices on performance of insurance sector. A desktop literature review was used for this purpose. Relevant seminal references and journal articles for the study were identified using Google Scholar. The inclusion criteria entailed papers that were not over ten years old. According to the findings, detected cyber risks need to be properly addressed in order to prevent secondary impacts that lead to vulnerabilities that interfere with the life of insurance institutions and the well-being of their customers. In addition, the study concluded that insurance industry performance can be improved through the implementation of cybersecurity risk management practices. Since it has been found that cybersecurity risk management strategies have a positive and significant impact on the performance of the insurance sector, the research recommends that insurance companies increase their use. Additionally, financial institutions ought to have funds set aside specifically for the purpose of facilitating the retention of risks, in the event that these risks actually materialize. In addition, the research suggests that insurance companies reorganize their product lines or establish premiums that are competitive in order to reduce the threat posed by their rivals and, as a result, prevent the loss of customers to those rivals. The research further suggest that insurance companies adopt appropriate product pricing in line with estimated risk, as this will ultimately lead to increased profitability.

Pension funds enable individuals to save over their working lives to finance their consumption needs in retirement, either through a lump sum or through the provision of an annuity, while also supplying funds to end-users such as corporations, other households (via securitized loans), or governments for investment or consumption. The study's goal is to investigate the impact of pension management on economic growth. A desktop literature review was used for this purpose. Relevant seminal references and journal articles for the study were identified using Google Scholar. The inclusion criteria entailed papers that were not over ten years old. The study concluded that contributory pensions have the potential to increase GDP with competent risk and portfolio management by pension fund administrators and custodians (GDP). The findings indicated a positive relationship between retirement pension assets and economic growth. The study recommends that policymakers and pension fund regulators devise feasible methods for investing pension money to benefit the economy while also maintaining the safety of the invested assets so as not to risk the interests of pension fund owners. To enhance economic growth, the study also suggested eliminating pension fund management delays, administrative bottlenecks, and corruption.