West Java is one of the largest Muslim provinces in Indonesia. Unfortunately, the growth of Islamic banking is low compared with other provinces with the growth of 4.9 percent. This may be influenced by the poor services of the quality in Islamic Banking which has caused dissatisfaction with Islamic banking customers. The purpose of this article is to analyze the effect of service quality on customer satisfaction in Islamic banking. The research method employs a quantitative approach and emphasizes on the type of explanatory research while the data analysis technique employs Multiple Linear Regression analysis. The result shows that the Service Quality variables proxies with tangible, reliability, responsiveness, assurance, and empathy simultaneously influence the level of customer satisfaction in Islamic Banking. This is indicated by F count > F table which is 56.794 > 2.274 or Sig. F (0.00) < α = 0.05. Partially influential factors are tangible, reliability, assurance, and empathy variables while the reliabil-ity variable has no effect and tangible maintains the most dominant influence on customer satisfaction. Based on the results of multiple linear analyses the effect of service quality on customers satisfaction of Islamic banking in West Java is 70.1% while the remaining 29.9% is influenced by other variables which are not examined in this study.

The Gulf Cooperation Council (GCC) countries economy is one of the biggest economies in the world with high per-capita income and high purchasing power. Although the member countries exhibit similarity in production, the GCC takes many steps to facilitate the intra-trade. The objective of this study is to analyze the intra-trade of the GCC during the period 1995-2018 and elaborate the impacts of the main three stages in the intra trade agreements be-tween the GCC countries by considering the main sages in facilitating the intra trade among GCC members. The result of the study shows that Bahrain is the biggest importer and exporter from the GCCC followed by Oman, United Arab Emirates, Saudi Arabia, Qatar and Kuwait. Still the trade GCC intra trade consists very small proportion from the total trade of the GCCC, with increasing trends over years of the study period, however the analysis shows that there is no impact of the trade arrangements between the GCCC in the case of the stage of the GCC customs union during 2003-2008 and the stage of common market after 2008 on the progress of the intra trade.

This study aims at investigating the impact of the IFRS (15) on the quality of accounting information in terms of relevance and faithful representation. To achieve the study objectives, a questionnaire is designed and distributed randomly on the study sample which includes (100) of external auditors of the Big Four audit companies in Jordan using the descriptive analytical approach. The study hypotheses are tested through the Simple Regression Test and the One Sample T- Test. The study results indicate a statistically significant impact of the implementation of the IFRS 15 on improving the quality of accounting information from the perspective of external auditors at the Big Four audit companies in Jordan. Moreover, the study finds that there is a statistically significant impact of the implementation of the IFRS 15 on improving the relevance and faithful representation of accounting information included in the reports. Moreover, the study findings also show that Jordanian companies face statistically significant difficulties for the implementation of standard 15 when preparing their financial statements. The researchers have also reached many recommendations; the most important of which suggest to inform investors and other decision makers of the results of the study to help them rationalize their investment decisions and raise their awareness about IFRS 15.

Applying Roger's Theory of Diffusion Innovation (1962) and Davis's Model of Technology Acceptance (1986) [Davis, F.D. (1986). A technology acceptance model for empirically testing new end user information systems: theory and results. Doctoral dissertation. Cambridge, MA: Massachusetts Institute of Technology.], this study examines the factors that influence the decision-making of the enterprises in application of balanced scorecard (BSC) in Vietnamese hospitality firms. An analysis of 315 hotel managers indicates that managers' perceptions of usefulness and ability to acquire new knowledge significantly influence the decision to use the balanced scorecard in Vietnamese hospitality firms. The paper contributes lessons to literature and some valuable experiences of the BSC application to reality for not only firms in Vietnam but also the other business units in other countries.

This paper presents an empirical investigation on the perceptions of individual investors about the impact of accounting disclosures on their decision makings on the stock exchange market. The study uses some quantitative methods with survey questionnaires sent to investors participating in the Vietnam stock market. By using SPSS 22, the research develops a research model with 11 accounting information groups (factors) which are measured by 82 items. The results indicate that the income information significantly affected investors’ decisions on buying, selling and holding securities while the information on assets, the accounting principles and policies had little impact on individuals’ investment decisions. The voluntary disclosures, however, show more effects than mandatory disclosures on the investors' decision making.

The article aims at finding ways to intensify the innovation activity of the Ukrainian economy, determine the role of university education in the formation and development of innovation infrastructure. It is substantiated that science and education are a reliable segment for the diffusion of innovations. The best practices of Ukrainian universities on the commercialization of innovative developments and technology transfer in the domestic and foreign markets are presented. The article analyzes the main indicators of the development of innovation activity in Ukraine as well as the dynamics of the development of university education. Particular attention is paid to the role of state classical universities in maintaining innovation development of the state and its regions. It is determined that in modern conditions, universities become integrators, participants, intermediaries, catalysts of communications and cooperation of educational and scientific structures with production, cultural institutions and regional authorities. It was investigated that on the basis of universities, 20 scientific parks have been created and are successfully functioning in Ukraine. The present innovative educational and production cluster of public-private partnership is presented. The scheme of management of it is offered. The results of calculating the multiplicative effect from the development of innovation infrastructure, which will be created as a result of the functioning of the educational-production cluster, are presented. The effectiveness of its influence on the development of the region's economy is proved.

Social media is one of the most important elements in the process of industry 4.0. It has transformed itself into not just a platform for social interactions, but into a powerful marketing tool. People posting pictures or information through social media will likely influence others seeing it. This research investigates the impact of social media postings on millennial (Gen Y) tourists’ decision in choosing destinations, as well as the perceptions of social media users toward the information they gather from the social media about the tourism destinations. World Travel and Tourism Council in its release in 2018 revealed that tourism industry represents 10.4% of total global GDP. The industry has also contributed 20% of new jobs globally created in the last decade. The findings from samples taken from respondents in greater Jakarta (Jakarta, Bogor, Depok, Tangerang and Bekasi) show that social media contributes significantly on shaping the millennial tourists’ decision in choosing their holiday destinations.

The sales of the automotive was increased by 3.6% in 2018, sparking the automotive and its spare parts industry for more opportunities. Various strategies have been made to win the competition and increase sales, to expand market share and to reduce production costs. Tire industry as automotive parts industry in Indonesia has faced with tremendous competition and the industry needs an appropriate strategy to reduce production costs by reducing defective products. The building process is workstation of the tire industry with the focus on decline on the defective products. Internal data shows the defective products in the building process of 0.20% in 2017 and 0.17% in July ~ September 2018 which were higher than the company's schedule of 0.12% of total production. The NGT, Shainin system and DMAIC (Six sigma) methods are expected to improve defective products of building process. Based on Pareto diagrams it is clear that there were six defective products causing high defective products. However, with the limited research, BLP defective products with the highest defective product (48%) was used as a pilot project in this study. The preliminary results indicate that the proposed method of this paper could succeed in improving the baseline performance of the building process (sigma level) from 4.48 to 5.02 sigma and could reduce the cost from IDR.1.427.500.00 to IDR. 161.000.000 or 88.69%.

The objective of the paper is to assess the relationship between the CEO ethical leadership style and the corporate social responsibility (CSR) implementation through corporate culture; thereby testing the impact of CSR implementation on financial performance; finally examining the regulatory role of CEO founder status and the corporation size in the relationship be-tween the CEO ethical leadership style and corporate culture. A research on 536 Vietnamese garment and textile enterprises is conducted and the results show that CEO ethical leadership style positively impacts CSR implementation through corporate culture. Simultaneously, the CSR implementation brings more positive financial results henceforth. A statistically significant regulatory role of the CEO founder status and the corporation size in the relationship is also determined. The bigger the CEO founder performs, the better the influence of CEO ethical leadership style on corporate culture, and the smaller the CEO founder performs, the less impact of CEO ethical leadership style on corporate culture. In contrast to larger businesses, the CEO ethical leadership style slightly influences the corporate culture because at this time corporate culture has been formed for a long time and has become a habit of employees.

Mobile payment is becoming an evitable trend in the globe and is well expanding rapidly into emerging countries. Many research models are developed and confirmed that behavior intention is an important fact which decides the level of using mobile payment among users. The existing research models have made empirical evidences confirming behavior intention de-pended on performance and effort expectancy. This research expands previous empirical evidence by involving perceived transaction speed as an important explanatory variable to both performance expectancy and effort expectancy and also captures how behavior intention is influenced by performance expectancy and effort expectancy among Cambodian users. A total of 200 questionnaires were collected, analyzed and summarized for this study. Result reveals that performance expectancy and effort expectancy affect positively and significantly on behavior intention. Perceived transaction speed has a positive and significant relationship with effort expectancy but Perceived transaction does not have any positive and significant relationship with performance expectancy. Result from this study also concludes the role of perceived transaction speed which is affecting intention to use mobile payment among users. However, there are some limitations to be addressed for the future researches; this research may include larger samples to find out the clear effect on behavior intention of the end-users.