{"title":"Halal Tourism in Islamic Business Ethics Perspective","authors":"Itang, Hadi Peristiwo","doi":"10.59670/jns.v34i.1065","DOIUrl":"https://doi.org/10.59670/jns.v34i.1065","url":null,"abstract":"Halal tourism is a process of integrating Islamic values into all aspects of tourism activities. It is part of a business entity, that good or bad business behavior must be based on Islamic norms and ethics. If it follows norms or ethics, it shows the good action. On the other hand, if it does not follow norms or ethics, of course it show the bad action. This study aims to examine halal tourism from the perspective of Islamic business ethics. This research used a qualitative descriptive approach. The data source was in the form of references related to the topic of study. Data analysis was carried out qualitatively including data reduction, data presentation, and conclusion drawing. The results show that the main task of Islamic business ethics in halal tourism is focused on finding ways to align tourism interests with ethical guidance.","PeriodicalId":37633,"journal":{"name":"Journal of Namibian Studies","volume":"23 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86803513","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Impact of the Application of Information technology governance on financial performance through the mediating role of Banking governance A survey of sample of Iraq banks listed in the Iraq stock exchange","authors":"Ahmed A. Al-Behadili","doi":"10.59670/jns.v34i.1073","DOIUrl":"https://doi.org/10.59670/jns.v34i.1073","url":null,"abstract":"The current study aimed to measure the long-run impact of IT governance in the COBIT framework on the financial performance of Iraqi banks within the framework of banking governance as a mediating variable. by running balanced panel data for a sample of 19 listed Iraqi banks during the period (2018-2020) using the path analysis method. The study concluded that there is a direct positive impact of IT governance on financial performance, as opposed to an indirect, negative impact of IT governance on performance through banking governance. Thus, banking governance plays a mediating role \"partial mediation\" in the relationship of IT governance with the financial performance of Iraqi banks. Also, this direct effect has a medium practical importance, in contrast to a large practical importance for the indirect effect, while there was no effect size (practical importance) for the total effect. This is because the negative impact of banking governance cancels any direct impact of IT governance on financial performance. Hence, any overall impact of IT governance on financial performance vanishes, and any practical importance of this relationship in the Iraqi accounting and administrative environment vanishes with it. Thus, Iraqi banks must rely on one element of governance only, whether banking governance or information technology governance. Finally, the study also concluded that there is no inverse circular causal relationship between financial performance and the level of banking governance.","PeriodicalId":37633,"journal":{"name":"Journal of Namibian Studies","volume":"10 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87118671","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Zine El Abidine Ali Khanger Al-Oqabi, Dr. Istiqlal Jumaah Wajar
{"title":"Defining Earnings Management Practices in Light of the Adoption of International Financial Reporting Standards","authors":"Zine El Abidine Ali Khanger Al-Oqabi, Dr. Istiqlal Jumaah Wajar","doi":"10.59670/jns.v34i.1074","DOIUrl":"https://doi.org/10.59670/jns.v34i.1074","url":null,"abstract":"Purpose: The purpose of research is to study the impact of IFRS standards on the implementation of international financial instruments in the financial institutions of the country before and after implementing IFRS rules on the application of the IFRSs.Method: guarantees the practices of the educational institutions from 2010 to 2021, and measures them by means of references. (Kothari et al., 2005).Results: Statement of the International Standards for Financial Reporting, which shows that the international standards for financial reporting contain a number of alternatives that allow for Earnings Management (EM) practices.Research Implications: We also find that the level of application of IFRS in non-commercial markets may differ in importance from the application in the Non-Commercial Markets.Originality/value: contribute to the challenges facing IFRS, which can help to implement IFRS successfully in the future in order to avoid problems with the implementation of the standards by improving the quality of the management of the options available in these standards.","PeriodicalId":37633,"journal":{"name":"Journal of Namibian Studies","volume":"14 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76679774","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Spatial and temporal analysis of educational services in the city of Alssaouira","authors":"Hanadi Hadi Saleh, Anaam Salem and Tut","doi":"10.59670/jns.v34i.1059","DOIUrl":"https://doi.org/10.59670/jns.v34i.1059","url":null,"abstract":"Educational services are one of the important jobs in the city of Alssaouira because of the importance of the role they play in serving the population of the city and its region, as well as it occupies a large area of the total area of the city and employs quite a few of the total workforce in the city, and this function represents an important element in the internal structure of the city of Alssaouira, the number of workers in the service sector in the city of Alssaouira in general for the year 2021 reached (3137) people working in an area of (1997.41) km2, So, The recreational activity area was added to the area occupied by services, in the government and private sectors, and the field study and the official statistics available for the various educational institutions in the city were used to know the number of institutions at all academic levels, the number of students and teaching staff in them, as well as their regional role.","PeriodicalId":37633,"journal":{"name":"Journal of Namibian Studies","volume":"85 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91311911","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Role of Plastic Arts in Confirming Cultural Identity in the Age of Social Media","authors":"None Khaled Al-Saud, None Yasser Mahjoub, None Ismail Mahmoud, None Rommel AlAli","doi":"10.59670/jns.v34i.1196","DOIUrl":"https://doi.org/10.59670/jns.v34i.1196","url":null,"abstract":"The purpose of this study was to investigate the role of plastic arts in confirming cultural identity by organizing a series of artistic activities for a sample of schoolchildren in the city of Al-Ahsa, including workshops, a wall painting, and an art exhibition. The study population and sample included (66) students from schools where art education students applied for the practical training course for the academic year 2022/2023. Because of the nature of the study, the scale of plastic arts within aesthetic criteria, which created by the researchers, was used in the study to evaluate these activities. The study's findings included the following: The fields of plastic arts (exhibitions, mural painting, and workshops) had a low level of promotion of cultural identity values and less than the levels of contribution to art education skills that were standard in the five-point Likert scale. The students' interaction with the plastic arts was minimal, which indicates that they place a low value on their perceived cultural identities. Additionally, there are no differences in how students react to academic disciplines and the visual arts, which support cultural identity values. The results indicated that national values and circumvention had very little impact. Through the results of the simple regression analysis, it demonstrated that the dimension of the impact of digital applications on cultural identity as a dependent variable has a statistically significant effect. The study recommended that schools should emphasize the visual arts and hold workshops to encourage their use, as well as workshops that affirm the values of cultural identity, society, its traditions, and ethics.","PeriodicalId":37633,"journal":{"name":"Journal of Namibian Studies","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135286968","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Ni Luh Sustiawati, Wayan Paramartha, Nengah Bawa, Atmadja, Luh Putu Sri Ariyani
{"title":"Sekala Niskala Management and Pedagogical Aspects of The Gebug Ende Seraya Traditional Art Performance In The Traditional Village Of Seraya, Bali, Indonesia","authors":"Ni Luh Sustiawati, Wayan Paramartha, Nengah Bawa, Atmadja, Luh Putu Sri Ariyani","doi":"10.59670/jns.v34i.1277","DOIUrl":"https://doi.org/10.59670/jns.v34i.1277","url":null,"abstract":"This article is the result of field research that describes the management of sekala niskala in the management of the Gebug Ende Seraya tradition, the performance system, and the pedagogical aspects contained therein. This research aims to understand the management of the noetic sekala in the Gebug Ende Sambil performance, its functions, and the pedagogical aspects contained therein. This research was conducted using a qualitative research approach and the method is ethnography. The results of the study show that managing the Gebug Ende Seraya traditional art performance while following the functions of a modern management system, namely planning, organizing, leading, and controlling. Which involves sekala (natural) elements, namely the chief of the traditional village and the performance organizing committee, and abstract (unreal) elements, namely the Hindu gods who reside in the temples of the Seraya Traditional Village. Gebug Ende Seraya art performance while having several functions, namely as a ritual to ask for rain, fertility, and repel reinforcements for the safety of plants, animals and humans. Another function is war training as a warrior of the Karangasem kingdom. Performing the art of the Gebug Ende Seraya tradition while also being an educational medium to instill religious values, art, social solidarity, aggressive emotional control, courage, and respect for the power of the Karangasem king. These aspects are crucial so that the maintenance of the gebug ende art tradition must continue to be carried out, involving traditional villages and supra-village authorities.","PeriodicalId":37633,"journal":{"name":"Journal of Namibian Studies","volume":"48 12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90739166","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
R. Manurung, Imelda, Yuentie Sova Puspidalia, Nanda Saputra, Endang Fatmawati, I. Mardika
{"title":"The Effect of Language Skills on Science and Technology Literacy","authors":"R. Manurung, Imelda, Yuentie Sova Puspidalia, Nanda Saputra, Endang Fatmawati, I. Mardika","doi":"10.59670/jns.v34i.1280","DOIUrl":"https://doi.org/10.59670/jns.v34i.1280","url":null,"abstract":"Science and technology literacy can be interpreting as knowledge and scientific skills for someone to be able to identify questions; acquire new knowledge; explain scientific phenomena; make conclusions based on facts; understanding the characteristics of science; awareness of how science and technology shape the natural, intellectual and cultural environment; and willingness to be involved and care about issues related to science. Language has an essential role in scientific and technological literacy, namely to support the development of technology and science. Language can make the development of science and technology in Indonesia develop rapidly. Language can also be it as a means of transferring knowledge and technology. Through language, humans can communicate and convey ideas, thoughts, and concepts on existing problems. Thus, language skills can make humans obtain information and develop science and technology. The purpose of the study was to identify the roles of language and to make a correlation between language skills and the increase of scientific and technological literacy studied using descriptive data analysis methods. The data was it by collecting respondents' opinions (college students from semester 2 to semester 6) through online questionnaires (google form) and interviews.","PeriodicalId":37633,"journal":{"name":"Journal of Namibian Studies","volume":"25 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82848764","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Hamlan Andi Baso Malla, Rusli Takunas, Herlina, Misnah
{"title":"IMPLEMENTATION OF THE VALUES OF ECOLOGICAL WISDOM THROUGH AUDIO VISUAL MEDIA IN LEARNING ISLAMIC RELIGIOUS EDUCATION","authors":"Hamlan Andi Baso Malla, Rusli Takunas, Herlina, Misnah","doi":"10.59670/jns.v34i.1278","DOIUrl":"https://doi.org/10.59670/jns.v34i.1278","url":null,"abstract":"Local wisdom has become the strength of the community in protecting the environment because it has binding social sanctions for local communities. The development of the times has distanced the young generation of the Kaili ethnic group from the values of local wisdom, including understanding and implementation in the daily life of the younger generation. High school students in Central Sulawesi (especially the Palu Institute. The development of Information and Communication Technology (ICT) can be used as a learning tool through Audio Visual. This study aims to 1) describe the philosophical value of ecological wisdom in the people who inhabit the Sigi Regency area; 2) implementing the value of ecological philosophy through audio-visual media in the learning process of Islamic Religious Education in high school during the Covid-19 pandemic. Using a qualitative approach by examining the ecological values in the local culture of the Kaili ethnic community, the results of the study of ecological values are implemented in Islamic Religious Education learning through Audio Visual media. The results of the study show that 1) in the Kaili ethnic community there are ecological values as an effort to preserve nature which is called ombo; 2) the implementation of ombo ecological values in learning is carried out through Classroom Action Research (CAR) and is proven to improve outcomes and the learning process with an increase of 7.4% in the knowledge aspect, 1.1% in the attitude aspect and an increase of 1.8 % on student skills.","PeriodicalId":37633,"journal":{"name":"Journal of Namibian Studies","volume":"36 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85101744","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Improvement of Lecturers Performance at Marine High School Human Resources Development Agency of the Ministry of Transportation During the Covid-19 Pandemic","authors":"Sarifuddin, D. Sugiharto, Haryono, Muhsin","doi":"10.59670/jns.v34i.1131","DOIUrl":"https://doi.org/10.59670/jns.v34i.1131","url":null,"abstract":"This research aims to analyze the transformational leadership towards lectures’ performance at Marine High School Human Resources Development Agency of the Ministry of Transportation During the Covid-19 Pandemic. In testing the direct effect, this research conducts the Multivariate Structural Equation Model (SEM) technique. This research used 277 lecturers with a sample of 145 lecturers who already have academic positions in the Human Resources Development for Marine Transportation of the Ministry of Transportation. The result of this research demonstrates the performance of the lecturer of the Matra Laut College of Human Resources Development Agency. The result shows that the transformative leadership of study program leaders has beneficial effects on lecturers’ performance, and the lecturer's performance was influenced by their competence and creativity in implementing the Tridharma of Higher Education.","PeriodicalId":37633,"journal":{"name":"Journal of Namibian Studies","volume":"32 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89913575","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Majdoulin Moh’d Sadeq Nawasrah, Mahmoud Lafee Obeedan Khalaf, Talal Mshafi Subhi Alnaimat, Issa Mohammad Suleiman Almarayeh
{"title":"The Totemic Features in the Islamic Sufi Societies","authors":"Majdoulin Moh’d Sadeq Nawasrah, Mahmoud Lafee Obeedan Khalaf, Talal Mshafi Subhi Alnaimat, Issa Mohammad Suleiman Almarayeh","doi":"10.59670/jns.v34i.1134","DOIUrl":"https://doi.org/10.59670/jns.v34i.1134","url":null,"abstract":"This study explores the Totemic manifestations in the Islamic Sufi societies. Those manifestations involve a set of belief ideas that is found independently in religions, or a type of social organization of a number of human groups. On the other hand, Sufism is a religious-social phenomenon known of being characterized by the nature of the place in which it is originated or reach. Thus, one can investigate the totemic manifestations in the Sufi societies whether at the religious or social structural level. The approach: the researcher adopted the inductive approach through reviewing the foreign and Arab books and studies about Sufism and Totemism that are related to them in terms of concepts, and practices on the religious and social levels. In addition, the study relies on the comparative approach for comparing Totemism with Sufism so as to identify similarities. Finally, the researcher adopted the analytical approach to analyse and clarify those concepts, practices and similarities of both which leads to identify the totemic features in the Islamic Sufis societies. This research has reached a set of conclusions; the most important of which are: there are totemic characteristics – in varying degrees- in the Islamic Sufis societies. On the religious level; Totemism manifests in the aspects related to the holiness of totem and everything related to it, in addition to the protection of all individuals that fall under its logo, which resemble in its appearance and content sheikh al Method or the Walli in some Sufi orders, and the common manifestations in ritualistic practices represented in musical dancing worship practices that leads to ecstasy and Karamat (blessings). On the social level, Totemism characteristics manifest in Sufi groups. They are represented in the hierarchical societal organizational structure of Sufism, that makes the sheikh or Alwali (the totem) serve as the core element and the societal symbol of the Sufi method.","PeriodicalId":37633,"journal":{"name":"Journal of Namibian Studies","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86285672","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}