International journal of social sciences and humanities https://www.sciencescholar.us/journal/index.php/ijssh <p style="text-align: justify;"><strong>IJSSH</strong>&nbsp;is published in English and it is open to authors around the world regardless of the nationality. It is currently published three times a year, i.e. in&nbsp;<em>April</em>,&nbsp;<em>August</em>, and&nbsp;<em>December</em>.&nbsp;</p> en-US ijssh@utm.edu.ec (Martha Cecilia Escobar Garcia, Ph.D.) ss.support@utm.edu.ec (Vedran Vucic) Tue, 30 Apr 2019 00:00:00 +0000 OJS 3.1.1.2 http://blogs.law.harvard.edu/tech/rss 60 Human resource development in Faculty of Physical and Chemical Mathematical Sciences https://www.sciencescholar.us/journal/index.php/ijssh/article/view/242 <p style="text-align: justify;">The research was intended to show an assessment of the need for human resources development through systematic and transparent management that allows directing and evaluating the performance of the faculty of science, mathematics, physics and chemistry in terms of quality and social satisfaction in the provision of services, managing to prioritize management by processes, managing to guide the organization to achieve academic excellence. The descriptive method, the evolutionary method, and the logical historical method were used to determine the evolution of the <em>Faculty of Mathematical, Physical and Chemical Sciences (FCMFQ)</em>, its description in the university environment stating its evolution by stages demonstrating how it is in the current stage of development which continues to strengthen its human resources.</p> Sonia Margarita Muñoz Sanchez, Eva Katherine Macias Garcia ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 https://www.sciencescholar.us/journal/index.php/ijssh/article/view/242 Fri, 25 Jan 2019 04:56:40 +0000 Company performance measurement applying balanced scorecard approach https://www.sciencescholar.us/journal/index.php/ijssh/article/view/247 <p style="text-align: justify;">This research was intended to know how the performance of corporate government (BUMN) in Bali on period 2014-2016. It was reviewed from balance scorecard perspective. It was for to the detection and measures performance. The research concluded (1) the performance was reviewed from financial perspective maximal yet. Due to still found ratios fluctuations, only cash ratio that experience enhanced (2) the performance has been reviewed from non-financial perspective was good perspective (maximal). It was seen from perspective of customer and employee, average achieve satisfied criteria, from average employee productivity level experiences enhanced and from value side manufacturing cycle efficiency more than one.</p> Luh Kadek Budi Martini, Ida Bagus Raka Suardana ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 https://www.sciencescholar.us/journal/index.php/ijssh/article/view/247 Tue, 12 Feb 2019 14:13:15 +0000 Effect of emotional intelligence on counterproductive work behavior with job stress as an intervening variable https://www.sciencescholar.us/journal/index.php/ijssh/article/view/248 <p style="text-align: justify;">This study aims to analyze the effect of knowing and analyzing the effect of Emotional Intelligence on Counterproductive Work Behavior, to find out and analyze the influence of Emotional Intelligence on Job Stress and to determine and analyze the effect of Job Stress on Counterproductive Work Behavior on Civil Servants in Mataram City. The population in this study were echelon IV civil servants in the city of Mataram as many as 734 people. The number of samples is 90 people. Data collection techniques were conducted using questionnaires, documentation, and interviews, while the data collection tools used questionnaires. The analytical tool used is PLS (Partial Least Square) with the help of the SmartPLS 3.0 program. The results showed that Emotional Intelligence had a negative and insignificant effect on Counterproductive Work Behavior, Emotional Intelligence had a negative and significant effect on work stress, Job Stress had a positive and significant effect on Counterproductive Work Behavior and Emotional Intelligence had a negative and significant effect on Counterproductive Work Behavior mediated by work stress.</p> Dihan Naufal Farrastama, Thatok Asmony, H. Hermanto ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 https://www.sciencescholar.us/journal/index.php/ijssh/article/view/248 Tue, 12 Feb 2019 15:23:01 +0000 Tax sanctions, tax amnesty program, and tax obligation placement towards compliance report on corporate taxpayers https://www.sciencescholar.us/journal/index.php/ijssh/article/view/249 <p style="text-align: justify;">The level of taxpayer compliance was very low. It was due to the lack of the taxpayer’s knowledge in fulfilling tax obligations. The level of the taxpayer’s awareness has not reached the expected level. The study was intended to determine whether there were significant effects of taxation sanctions, tax amnesty program, and assets placement report on compliance with tax obligations of the corporate taxpayers conducted at the Official Service of Pratama Tax in East Denpasar. It was used, 293 respondents. The research method used was a descriptive method with survey technique through questionnaire distribution. Statistical testing used multiple linear regression analysis where the influence of variables was tested using the t-test. The research obtained that taxation sanctions, tax amnesty program, and assets placement report affect the compliance of tax obligations of corporate taxpayers with an influence of 78.6% was a positive direction, while the remaining 21.4% was explained by other factors not examined.</p> Gine Das Prena, Ketut Tanti Kustina, I Gusti Ayu Agung Omika Dewi, I Gede Cahyadi Putra, Rama Adi Krisnanda ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 https://www.sciencescholar.us/journal/index.php/ijssh/article/view/249 Thu, 14 Feb 2019 01:34:12 +0000 Translation of Krsna text and ideology https://www.sciencescholar.us/journal/index.php/ijssh/article/view/251 <p style="text-align: justify;">The recent interest in the relation between translation and ideology led to the following research based on the translation of <em>Krsna</em> text. The Indian short story for <em>Krsna; The Supreme Personality of Godhead </em>and its translation for <em>Krsna</em><em>: Personalitas Tuhan Yang Maha Esa</em> (English to Indonesia) to highlight how the translation ideology applied in transferring the meaning of emotions. If external influences cannot be avoided, a translation should respect its main scope of being the source for a cultural change. Therefore, the two questions that have eventually to be answered are how does the translation ideology related to the word of emotions in the common culture reader. Reasoning about the factors underlying the translation ideology applied towards Indonesian culture.</p> I Wayan Suryasa, I Nengah Sudipa, Ida Ayu Made Puspani, I Made Netra ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 https://www.sciencescholar.us/journal/index.php/ijssh/article/view/251 Fri, 01 Mar 2019 05:09:24 +0000 Emerging housing for socioeconomic development of Rio Muchacho community https://www.sciencescholar.us/journal/index.php/ijssh/article/view/252 <p style="text-align: justify;">The earthquake in April 2016 that mainly affected the provinces of Esmeraldas and Manabi left destitute housing many people, causing overcrowding and problems in the conditions and quality of life of the victims. The National University of Chimborazo, in its commitment to strengthen the sustainable economic and social development of Ecuador and as a way to materialize the link between academia and society, assumed the construction of housing in a community that was very affected by the earthquake and that for its Small size was not the object of priority attention by the authorities. The objective of the project was to provide emergent housing to the community of Río Muchacho to improve their habitat situation. The research process was developed with an action research approach, which began with a socioeconomic study, selecting those families with disabled, elderly and female heads of household. Subsequently, financing was provided with Bomberos Unidos sin Fronteras and 10 houses of guadua cane were built. As a final part of the research process, the result of the project was evaluated by applying surveys that reflected positive benefits in the 50 beneficiaries and in the community.</p> Maria Giuseppina Vanga Arvelo, Angel Edmundo Paredes Garcia, Nathalie Madelein Santamaria Herrera ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 https://www.sciencescholar.us/journal/index.php/ijssh/article/view/252 Fri, 15 Mar 2019 00:00:00 +0000 Capital Intensity and tax avoidance https://www.sciencescholar.us/journal/index.php/ijssh/article/view/250 <p style="text-align: justify;">This study examines the relationship of capital intensity as a moderating variable to the relationship of tax avoidance in Indonesia. Here, we examined social responsibility, audit committee, the board of commissioner, proportion of commissioner board, and institutional ownership, as the parts of capital intensity in tax avoidance phenomena. We applied purposive sampling to gain data. A total sample of research were 32 banking data listed on the Indonesia Stock Exchange. The result of the research shows that the audit committee and institutional ownership have influenced tax avoidance, while capital Intensity as the moderation variable has not got any significant effect on corporate social responsibility.</p> Victor Pattiasina, Milcha Handayani Tammubua, Agustinus Numberi, Andarias Patiran, Selva Temalagi ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 https://www.sciencescholar.us/journal/index.php/ijssh/article/view/250 Fri, 15 Mar 2019 15:18:43 +0000 Existence of Bali Aga community religion https://www.sciencescholar.us/journal/index.php/ijssh/article/view/256 <p style="text-align: justify;">The research is aimed at exploring how the belief system of Bali Aga community? how the strategy for retention the identity of the Bali Aga community? and (3) how the implications of preserving the identity of the Balinese Aga community?. The grand theories used in the present study included structural functionalism, phenomenology, and religious. Data were collected through observation techniques, in-depth interviews, and document studies. Having analyzed data is conducted interpretive description techniques. Based on the results of the research conducted in Pedawa Village, it was found that the people currently still preserve their ancestral cultural heritage in the sense that the traditions and religious systems. They inherit are still functional in managing their socio-religious life. The adjustments are indeed conducted in order to preserve the continuity of the traditions that they do. The concept of AGIL namely <em>Adaptation, Goal, Integration, and Latency</em> shows its existence in the field. The study also found that there was an exciting kind of awakening to strengthen the religious system and traditions. They inherited unlike reviving the sacred dances they had, and the tradition of planting of <em>gaga rice</em> had been increasingly difficult to find. It is one of the important facilities in the Bali Aga ritual system.</p> Ida Bagus Subawa, I Putu Gelgel, I Wayan Subrata ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 https://www.sciencescholar.us/journal/index.php/ijssh/article/view/256 Mon, 18 Mar 2019 00:00:00 +0000 Celebrity endorsement, electronic word of mouth and trust brand on buying habits https://www.sciencescholar.us/journal/index.php/ijssh/article/view/261 <p style="text-align: justify;">The study is aimed at determining the effect of celebrity endorsement, <em>electronic word of mouth</em>, brand trust on buying habits. The development of fashion products is currently growing rapidly along with technological advancements. Many companies compete to increase buying habits. With good buying habits, it can affect sales. There are several things that can increase buying habits including celebrity endorsement, <em>electronic word of mouth</em>, brand trust. The type of data is quantitative data. Data collection techniques in this study were using questionnaires and documentation studies. The instruments in this study used validity and reliability tests. The data analysis technique used in this study is multiple linear regression and uses SPSS version 20.0. The results of the t-test in this study were celebrity endorsement of 0.006, electronic word of mouth of 0.020, the brand trust of 0.019. This shows that partially the three variables have a positive and significant effect on buying habits. The results of the f test in this study are 2.73, which means that the variable celebrity endorsement, electronic word of mouth and brand trust simultaneously have a positive and significant effect on buying habits.</p> Desak Made Febri Purnama Sari, Ni Made Dhian Rani Yulianti ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 https://www.sciencescholar.us/journal/index.php/ijssh/article/view/261 Fri, 29 Mar 2019 00:00:00 +0000 Utilizing the values of local wisdom https://www.sciencescholar.us/journal/index.php/ijssh/article/view/263 <p style="text-align: justify;">Forest destruction in Sumbawa is caused by Illegal Logging activities. Illegal Logging in Sumbawa has been triggered by several factors including the problem of community forest utilization, administrative problems in terms of logging permission, timber businessmen with retailer permission and violating timber hoarding activities. The formulated research question in this study is how to solve the conflict of illegal logging based on local wisdom in Sumbawa forest? This study is a non-doctrinal approach with qualitative research design by using legal sociology approach. This study revealed that to solve illegal logging in Sumbawa, it did not only rest on state law but there are also local wisdom values ??that need to be developed and utilized. The local wisdom of the Sumbawa community, namely <em>Pati Ongong</em> has been able to protect Sumbawa forests from the practice of illegal logging. There are rules and traditional rituals that must be conducted and accomplished by the Sumbawa people if they want to cut wood in the forest.</p> Rina Rohayu, - Absori ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 https://www.sciencescholar.us/journal/index.php/ijssh/article/view/263 Fri, 29 Mar 2019 00:00:00 +0000 Millennial generation in accepting mutations: Impact on work stress and employee performance https://www.sciencescholar.us/journal/index.php/ijssh/article/view/268 <p style="text-align: justify;">This study is aimed at examining the impact of work mutations on work stress, as well as on employee performance. Having seen the differences in the phenomenon that occurs between female employees and male employees. The respondents were included in this study were 108 millennial employees of Dental Clinic Centre, consisting of 68 women and 40 men. The technique of data analysis used is WrapPLS. The results of the study indicate that work mutations have a negative impact on work stress, as well as work stress negatively affects performance. Work stress furthermore mediates the impact of work mutations on employee performance. It’s also found that there were differences between men and women in facing the work mutations that occurred. The employee of men is found to be calmer and not stressed in facing the work mutations that occur, while women are the opposite.</p> Putu Irma Yunita, I Gusti Ngurah Widya Hadi Saputra ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 https://www.sciencescholar.us/journal/index.php/ijssh/article/view/268 Mon, 01 Apr 2019 00:00:00 +0000 Shifting social and economic structural community: rapid development of tourism sector https://www.sciencescholar.us/journal/index.php/ijssh/article/view/271 <p style="text-align: justify;">This study examines "shifting social and economic structural community due to the rapid development of the tourism sector in Bentuyung Village, Bali." The purpose of this study is to find out and describe the shift in the social and economic structure of society due to the disruption of tourism in Bentuyung Village, Ubud, Bali. This is a qualitative descriptive method, using proportional sampling techniques consisting of Villas and Hotels Owners and communities directly involved in the tourism sector. Shifting social and economic structure is inseparable from the embryo of globalization that is felt in all sectors of people's lives. Globalization is the spread of values ??and certain cultures throughout the world. Things that need to be anticipated in order to be able to avoid the negative aspects of globalization are the development of the quality of Indonesian human beings through education. Providing life skills to be able to create creativity and independence. Cultivating a culture and attitude to global life. The results of the discussion show that the creation of a transparent and democratic government. Increasing global public awareness to promote the tourism sector as a leading sector and transform tourism unlike catalyst for changing more positive direction.</p> A. A. Gde Putra Pemayun, I Wayan Suderana ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 https://www.sciencescholar.us/journal/index.php/ijssh/article/view/271 Thu, 04 Apr 2019 08:03:06 +0000 Hedonism and culture toward impact of shopping behavior https://www.sciencescholar.us/journal/index.php/ijssh/article/view/260 <p style="text-align: justify;">The research is aimed at finding out how the influence of hedonism behavior on Balinese culture and buying interest through Balinese culture. The data used in this study are primary data by distributing questionnaires to 100 MSME consumers in Bali. The data analysis technique used is path analysis (path analysis) with SmartPLS software version 3.0.m3. The results of the t-test in this study indicate that the hedonism behavior variable has a significant effect on Balinese cultural culture with t-statistic of 0.809 &gt; t-table 1.97 and the value of p-values is 0.000 &gt; 0.05. The effect of hedonism behavior on buying interest is positive and significant with t statistic value of 1.037 t-value of table 1.97 and p-value of values of 0.000 &lt; 0.05. While the influence of Balinese cultural variables on buying interest is not significant it is so that true Balinese cultural variables as full mediating variables. The adjusted R-Square value for Balinese cultural variables only explained 74.2% of the hedonism behavior variable. The construct of buying interest is only explained at 69.7% of the Balinese cultural construct. The calculation results Q Square can be seen that the value of 0.798 is higher than 0 which means that the model has a good predictive value of relevance.</p> Putu Dyah Permata Korry, Ni Wayan Suartini ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 https://www.sciencescholar.us/journal/index.php/ijssh/article/view/260 Fri, 05 Apr 2019 13:17:54 +0000 Quality of life, health and environment in older adults https://www.sciencescholar.us/journal/index.php/ijssh/article/view/272 <p style="text-align: justify;">There are 20.24 million elderly in Indonesia or 8.03% of the total population. Increasing age will cause a decline in psychic, physical abilities and suffer from various diseases. The speed of the aging process depends on heredity and external factors that damage the fitness and health of the body. Some perceptions assume that the age of the elderly is the age of labile moments indicated by perceptions that include hope, feeling control and emotional responses. Based on these elderly problems. The subjects and objects of this study were elderly who lived in nursing homes in Central Java and Yogyakarta with an age range of 60-90 years. The research data was obtained participatory by distributing questionnaires and open interviews conducted to caregivers, administrators, and the elderly themselves. The results showed that the environmental conditions, health conditions, and quality of life of the elderly had a significant influence on stress aging. But different things happen when viewed from each variable. The quality of life of the elderly has a significant effect on the significance value of 0.001. Environmental conditions and health conditions do not affect the level of stress with the significance value of 0.203 and 0.813.</p> Hari Purnomo, Ayudyah Eka Apsari, Anindya Agripina Hadyanawati ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 https://www.sciencescholar.us/journal/index.php/ijssh/article/view/272 Mon, 22 Apr 2019 16:22:23 +0000 Model of creative economic development for micro, small and medium-sized culinary industries in Kupang City Indonesia https://www.sciencescholar.us/journal/index.php/ijssh/article/view/275 <p style="text-align: justify;">An effort which can be conducted by the local government of Kupang city, Indonesia, to maintain its economic growth is by optimizing the role of creative industries of <em>micro, small and medium-sized enterprises (MSMEs).</em> One of the well-developed MSMEs in Kupang city is a culinary business. Interestingly, almost 70% of the culinary industry in the city is dominated by menus from outside rather than maintaining a typical menu of <em>East Nusa Tenggara</em> province which is processed creatively. The business development model of this industry tends to be partial, not integrated yet with policymakers, and other businesses, such as travel agencies and mass media. The purpose of this study was to identify and map the existence of the culinary business and to find out the model of developing a creative economy based culinary business in Kupang city, Indonesia. The object of this research was MSMEs actors who run business in the culinary industry in the city.</p> Maria C. B. Manteiro, Enos Kabu ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 https://www.sciencescholar.us/journal/index.php/ijssh/article/view/275 Thu, 25 Apr 2019 06:19:53 +0000 The dilemmatic study of local policy implementation towards Bali Aga traditional village in culture conservation https://www.sciencescholar.us/journal/index.php/ijssh/article/view/278 <p style="text-align: justify;">Unlike traditional village of Bali Aga, Tenganan Pegringsingan Village has a unique culture inherited from its ancestors. To strengthen its resilience, then local policies have been established which are passed down from generation to generation. The fundamental challenge is maintaining the existence of culture to face the globalization era. The description of this article is based on information through observation, interviews with community leaders and cultural observers of the Tenganan Pegringsingan Village. Not all cultures can be preserved due to the demands of tolerance from the influence of the social dynamics which have emerged lately. Finally, the local policy in preserving the culture of Tenganan Pegringsingan village has a dilemma, on the one hand, it maintains the mandate of its ancestors, but on the other hand, it cannot avoid the social dynamics due to the globalization era, so that there are some cultures undergoing change.</p> I Wayan Joniarta, I.G.A.AG. Dewi Sucitawathi Pinatih, Nuning Indah Pratiwi ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 https://www.sciencescholar.us/journal/index.php/ijssh/article/view/278 Thu, 25 Apr 2019 11:59:38 +0000 Religious moderation discourse in plurality of social harmony in Indonesia https://www.sciencescholar.us/journal/index.php/ijssh/article/view/277 <p style="text-align: justify;">The study of religious tolerance this century has been entering the culmination point of saturation, in which it is no longer viewed relevantly with technology 4.0 or it is generally called millennium generation. Technology development is directly proportional to social life because humans enter the digital era in which the actualization and self-existence are prioritized. Therefore, in social interaction, it often makes friction and horizontal conflict and even social media felt more concerned about. Tolerance is gradually degraded in its implementation because it is assumed that tolerance givers have a higher level (majority) than the recipient of tolerance (minority). In this case, the tolerance model needs contextual modification, namely religious moderation as a fundamental of more acceptable social interaction among citizens and netizens.</p> Yudhi Kawangung ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 https://www.sciencescholar.us/journal/index.php/ijssh/article/view/277 Thu, 25 Apr 2019 13:42:50 +0000 The intensity of stock selection: A case of young Papuan investors https://www.sciencescholar.us/journal/index.php/ijssh/article/view/262 <p style="text-align: justify;">The aim of the current study was to examine and to obtain empirical evidence of the behavior of individual investors in the stock investment decisions. It was quantitative research which applied sampling purposive technique for gaining data. The population of this study was individual investors in Jayapura who were actively investing in the Indonesia Stock Exchange. The results have shown that (1) Information quality systems have got significant positive influence towards the intensity of stock selection; (2) Return influences the intensity of stock selection; and (3) Education has no influence towards the intensity of stock selection.</p> Yohanes C. Seralurin, - Yendra ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 https://www.sciencescholar.us/journal/index.php/ijssh/article/view/262 Thu, 25 Apr 2019 14:51:10 +0000 Learning writing description paragraph based on mind mapping https://www.sciencescholar.us/journal/index.php/ijssh/article/view/279 <p style="text-align: justify;">This study was aimed to describe (1) instruction in writing a descriptive paragraph using mind mapping model to the seventh-grade students of SMP Negeri 2 Singaraja and (2) the ability of the seventh-grade students of SMP Negeri 2 Singaraja in writing a descriptive paragraph using mind mapping. This study used descriptive qualitative design. The subjects of this study were teachers and the seventh-grade students of SMP Negeri 2 Singaraja. The object was descriptive paragraph instruction using mind mapping. This study used an observation method and test to collect the data.&nbsp; The data gathered were analyzed using qualitative descriptive and quantitative descriptive analysis methods. The results showed that (1) the implementation of the instruction in writing a descriptive paragraph using mind mapping model by the teachers has closely followed the existing theory. (2) the ability of the seventh-grade students of SMP Negeri 2 Singaraja in writing a descriptive paragraph using mind mapping fell into good category. The score obtained was 76.41. Although the score obtained has fallen into category good, it seems that the teachers’ performance needs to be improved by giving more intensive practices, both in writing mind mapping and in developing&nbsp; it into a paragraph to produce a maximum result<strong>. </strong></p> Ida Bagus Putrayasa ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 https://www.sciencescholar.us/journal/index.php/ijssh/article/view/279 Fri, 26 Apr 2019 04:23:15 +0000 The effect of financial literacy towards financial inclusion through financial training https://www.sciencescholar.us/journal/index.php/ijssh/article/view/280 <p style="text-align: justify;">The current study aimed to describe the influence of financial literacy on financial inclusion that mediated by financial training. It focused on <em>Micro, Small, and Medium Enterprises</em> (MSMEs). Respondents in the study were 54 respondents that were taken from 119 MSMEs in Kupang city, Indonesia. The analysis applied path analysis technique. It was to determine the direct or indirect relationship with <em>SPSS</em> Version 20. Analysis results have shown that financial literacy has got a direct and significant impact on financial inclusion. Its contribution to financial training is 33%. In the other side, the contribution of financial literacy towards inclusion is 32%.&nbsp; Furthermore, financial training has mediated the relationship between financial literacy and financial inclusion. The presentation is 11%. This phenomenon shows that in the future, it is necessary to increase the frequency of financial training for MSMEs actors in Kupang city, Indonesia. The training has to be conducted to increase financial inclusion in understanding the knowledge of the financial product. Since the current study only examined financial literacy, financial inclusion, and financial training, it is suggested that the future researches may examine other aspects such as transparency, accountability, and quality of financial statements.</p> Amram Rohi Bire, Heni Matelda Sauw, - Maria ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 https://www.sciencescholar.us/journal/index.php/ijssh/article/view/280 Sat, 27 Apr 2019 13:40:04 +0000