Grand Theory Research Articles

Determinants of the Ability of Spi Personnel in the Prevention and Detection of Fraud at State Universities (PTN) in Indonesia

This research aims to test, analyze and apply grand theory to the determining factors of SPI personnel's ability as internal auditors in educational sector institutions, namely competence, independence, work experience, professional skepticism and spiritual intelligence in the prevention and detection of fraud in state universities and apply research variables to state university management who want to improve the internal audit function (SPI). This research uses quantitative methods. The data source used in this research is primary data measured using a Likert scale obtained directly from respondents via a questionnaire. The population in this study were all SPI personnel at PTN Indonesia in the State University category under the auspices of the Ministry of Education, Culture, Research, Technology and Higher Education. The sampling technique is using a census technique or total sampling with a sampling method using the non-probability sampling _Convenience Sampling method. The analysis technique uses IBM Statistical Product and Service Solution (SPSS) 24.0 software. Partial and simultaneous research results show that competence, work experience, professional skepticism and spiritual intelligence have a positive and significant effect on fraud prevention and detection, while independence does not have a positive and significant effect on fraud prevention and detection.

Global Performances of a Belated Concept

This article uses a global concept history approach to critically engage with the semantically overdetermined and contested concept of modernity at the turn of the twentieth century. Eschewing grand theories, a more empirical method is applied by investigating the history of modernity as a concept used by historical actors. It thereby seeks to reveal anachronistic readings of it, as well as unearth the global scope of modernity performances. Tracing first West-European and then Ottoman-Turkish modernity translations (modernité, die Moderne, modernity, yeñilik, ʿaṣrīlik), the article shows how marginal this concept was in West-European discourse. The Turkish translations, in contrast, became central in indigenous reform rhetoric; ʿaṣrīlik (1916) even displayed a level of theoretical abstraction that West-European modernity concepts only acquired later. This analysis argues that the global circulation of the historical modernity concept was propelled by its semantic indeterminacy, normativity, and Eurocentrism, and thereby also critique modernity as an analytical concept.

Building a Theoretical Framework from Weber’s Theory for Legal Scientific Research

Scientific work in the field of legal science in Indonesia often differs from the criteria for empirical scientific research at the level of modern science. The results of thesis and dissertation-level scientific research at law faculties have so far emphasized technical-juridical analysis for the needs of legal practice rather than academic research that criticizes and creates new scientific theories in the field of law. Dogmatic legal analysis, it seems, takes precedence over academic legal analysis that allows researchers to fulfill the critical scientific need for the renewal of legal dogmatics by the development of Society. The framework section is usually narrated without construction in the form of a 'theoretical framework' or 'analytical model' which often shows confusion in legal research. Legal dogmatic research focuses on evaluating the structure (language) of law and legal practice, i.e. how far the elements of the article as evaluation indicators are used with the resolution of the particular legal event being studied. Scholarly legal research often uses theory in presenting the framework for its theses and dissertations, and more than one theory is even related to the various narratives and descriptions of the proposed research. In addition, legal researchers present major frameworks in 'grand theory', 'middle-range theory', and applied theory' for research typically conducted in the field of pure science (pure social and human sciences).

Social Issues During the Victorian Era Lead to the Formation of Nice Girl Syndrome in Gaskell’s Ruth

This study aimed to elaborate on the relationship between social issues during the Victorian era and Nice Girl syndrome, as demonstrated in Elizabeth Gaskell's Ruth. A qualitative descriptive method was employed to achieve this objective, incorporating Alfred Adler's Individual Personality approach and Beverly Engel's Nice Girl syndrome as the grand theory. Data on female characters' behaviour and thoughts in Elizabeth Gaskell's Ruth were collected and analyzed using Adler's and Nice Girl syndrome theories, respectively. Furthermore, the dialogue and monologue of female characters were also considered. The results showed that social issues such as social class, Victorian family, Victorian ideal womanhood, and Victorian religion and morality related to Nice Girl syndrome during the Victorian era influenced and contributed to the formation of Ruth's female characters.

Green Loyalty – Empirical Experience from a Systematic Literature Review

Our research aims to analyze the factors determining green loyalty based on a systematic literature review (SLR) according to the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) statement. We asked three research questions: The main factors that determine green loyalty, The most widely used theories in building empirical research models on green loyalty, and how often do traditional elements, such as values, image, knowledge, satisfaction, trust, practice, and quality perceived, emerges in empirical research on eco-loyalty. The SLR search of the three databases yielded 571 publications. The snowballing method produced 78 records. After removing duplicates, 330 records were obtained, and in the final stage, only 19 articles were used in the systematic literature review. Based on the analysis results, seven main factors influence green loyalty. The Social Exchange Theory is the grand theory most widely used in building research models. The implications of this research will explain how green loyalty is currently a very urgent and important topic to research, as well as make it easier for researchers to see gaps as opportunities in building research models, especially those related to green loyalty.

THE USE OF TRANSLANGUAGING IN PRAGMATICS CLASS AT STKIP PGRI SIDOARJO

Abstract This research focused on exploring the usefulness of translanguaging used by pragmatics lecturers in teaching and English learning in EFL classroom at STKIP PGRI Sidoarjo. The grand theory used in this research was translanguaging conception by Cen Williams (1980s). This type of research was qualitative approach using observation. The data of this research were fragmented statements taken from voice recordings and notes concluded by the researcher. The data source was supporting data in the form of visual documents taken from observations, interviews, and documents non-visual taken from the documentation. Data collection techniques in this study were observation, interviews, sound recording and documentation. The data analysis technique in this study was thematic analysis. Based on the analysis, there were 2 findings from the perspective translanguaging practice in English as a Foreign Language class. First, the research results reveal that using Mixed languages ​​keep EFL students motivated to learn languages English better and to be able to achieve their dreams. Second, the results of further research reveal that the use translanguaging makes it easier for lecturers to explain material to EFL students. Keywords: Translanguaging, EFL Learner, EFL Teacher, Pragmatics, Language Translation Practice

The Influence of Personality Traits, Competencies and Organizational Citizenship Behavior on Teacher Performance Which is Moderate by Organizational Culture (Study At Darullughoh Wadda'wah Islamic Boarding School)

This research is motivated by teacher performance. The purpose of this research is to determine the influence of the relationship between personality traits, competence, organizational citizenship behaviour can have an impact on teacher performance is moderated by teacher organizational culture Darulgoh Wadda'wah Islamic Boarding School (Dalwah, Bangil, Pasuruan). Grand theory This research is theoretical Theory of Planned Behavior (TPB). The sampling technique uses a formulaslovinwith an error rate of 5%. The sample in this study was 232 teacher respondents Darulgoh Wadda'wah Islamic Boarding School through an independent survey. This research instrument uses a questionnaire and is analyzed using SEM analysis, the analytical tool for this research is Smart PLS version 3.0. These analytical tools are used to analyzeouter model, inner model and hypothesis testing with usep-value. The research results show the direct influence of personality traits influential significantly against performance of Darulgoh Wadda'wah Islamic Boarding School teachers. Then competence influential significantly against to performance of Darulgoh Wadda'wah Islamic Boarding School teachers. Connection organizational citizenship behaviour influential significantly against to performance of Darulgoh Wadda'wah Islamic Boarding School teachers. The results of this research indicate that there is an influence of the moderating variable, namely organizational culture, on relationships competence dan organizational citizenship behaviour against against performance of Darulgoh Wadda'wah Islamic Boarding School teachers. But organizational culture cannot be a moderating variable connection personality traits against against performance of Darulgoh Wadda'wah Islamic Boarding School teachers. This research shows that practice personality traits, competence, organizational citizenship behaviour and organizational culture plays an important role in encouraging the performance of Darulgoh Wadda'wah Islamic Boarding School teachers.

Whistleblowing, Morality, Good Corporate Governance, The Role of Accountant as A Moderation Variable to Fraud Intention

Purposes - This study aims to investigate the problem solved and resolved by accountants in the country of Indonesia with various educational backgrounds, the scope of business, and experience in their job to examine fraud intention, with the whistleblowing system as a trigger and other variables like good corporate governance, Morality, the role of the accountant as additional variable moderate provides insights on the moderating effect to fraud intention. Design/methodology/Approach - Data was gathered using a questionnaire survey involving 291 respondents with accountant backgrounds. This study used quantitative research with smart pls 3.3 .3 and also the grand theory of agency theory and fraud triangle theory as a guide to conclude this study. Findings - The results show that there is a positive relationship between morality, Whistleblowing system, and Good Corporate Governance, to fraud intention. The moderate variables provide partial support that the role of accountants has a positive significant impact with good corporate governance to the fraud intention. Research limitation/implications - The role of accountants in moderating whistleblowing against fraud in the future should be added with other dimensions such as professional skepticism, competence, and perceived behavior. Practical implications – this study contributes to the development of ideas to reduce fraud intention through critical studies of any variables including whistleblowing, Good Corporate Governance, Morality, also the role of accountants. Social Implications – this study argues that consistently by the major of morality personal is a must behave in a social environment, especially in the organization of a company or other society. Originality/Value – this study uses the role of the accountant as a proxy to contribute to the analytical fraud diamond theory. There is limited implication between whistleblowing the fraud intention because whistleblowing depends on practically system good corporate governance.

The Influence of Self-Esteem and Brand Trust to Optimize Brand Loyalty Based on Social Identity Theory in Generation Y & Z

The fashion industry is experiencing rapid development and innovation. This thrives thanks to the creative contributions of Indonesia's diverse young generation, shaping the country's fashion landscape trends in 2023. The purpose of this study is to investigate the influence of brand trust, brand love, self-esteem, and susceptibility to normative influences on brand loyalty in the fashion industry among Generation Y & Z. Purposive sampling was the method used for sampling in this study by distributing questionnaires electronically and obtaining 150 respondents for the main research. Researchers added the Brand Trust variable as a novelty. Social Identity Theory is used in this research as a grand theory. This research was analyzed with IBM SPSS 29 and using Structural Equating Modeling (SEM) on AMOS 24 software. The study's findings indicate that brand trust significantly influences brand loyalty which is mediated by brand love. Brand love positive and significantly influences self-esteem. Meanwhile, self-esteem has insignificant effect on brand loyalty. The implication of this research is a contribution to fashion industry decision-makers regarding consumer behavior in Generation Y & Z.

Problems and promises of postmodernism in (re)liberating disaster studies

PurposeThis paper is a critique of Western modernity and the problems and promises of postmodernism in (re)liberating disaster studies. It criticizes metanarratives and grand theories of Western discourses to advance postmodern discourses in disaster studies.Design/methodology/approachThis paper outlines a conceptual domain through which approaches of postmodernism can be employed to (re)liberate disaster studies.FindingsMetanarratives and grand theories frame the scope and focus of disaster studies. But the increasing number and the aggravated impacts of disasters and environmental challenges in the late 20th and early 21st centuries are proofs that our current “frames” do not capture the complexities of disasters. Postmodernism, in its diversity and various meanings, offers critical and complementary perspectives and approaches to capture the previously neglected dimensions of disasters.Research limitations/implicationsPostmodernism offers ways forward to (re)liberate disaster studies through ontological pluralism, epistemological diversity and hybridity of knowledge.Originality/valueThe agenda of postmodernism in disaster studies is proposed in terms of the focus of inquiry, ontological and epistemological positionalities, research paradigm, methodologies and societal goals.

Feminist Tafsir: Makiyyah and Madaniyyah's Significance for 'Ulumul Qur'an in the Thought of Husein Muhammad

The grand theory of makiyyah and madaniyyah according to classical scholars is seen from three aspects, namely time, place, and object of the speaker. However, Husein Muhammad perspektive makiyyah and madaniyyah from the aspect of time only. This view stems from Husayn's definition of the Qur'an as a guide that will always be relevant to human life. Through the Makiyyah and Madnaiyyah theories, he shows an interpretation that is not gender biased but has implications for the 'Ulumul Qur’an theory. This problem raises two questions about the concept of makiyyah and madaniyyah according to Husein Muhammad, and what are the implications of his views on the 'ulumul Qur'an. The results of this study indicate that Husein Muhammad has the view that makiyyah and madaniyyah are influenced by the social reality of Arab society. The Makiyyah verses show a universal meaning while the madaniyyah verses show a partikular meaning so that it has implications for the 'ulumul Qur'an aspect, namely the mansukh, muhkam, and mutasyabih texts.

Pursuing a Grand Theory: Douglass C. North and the early making of a New Institutional Social Science (1950-1981)

PurposeThe paper provides a detailed historical account of Douglass C. North's early intellectual contributions and analytical developments in pursuing a Grand Theory for why some countries are rich and others poor.Design/methodology/approachThe author approaches the discussion using a theoretical and historical reconstruction based on published and unpublished materials.FindingsThe systematic, continuous and profound attempt to answer the Smithian social coordination problem shaped North's journey from being a young serious Marxist to becoming one of the founders of New Institutional Economics. In the process, he was converted in the early 1950s into a rigid neoclassical economist, being one of the leaders in promoting New Economic History. The success of the cliometric revolution exposed the frailties of the movement itself, namely, the limitations of neoclassical economic theory to explain economic growth and social change. Incorporating transaction costs, the institutional framework in which property rights and contracts are measured, defined and enforced assumes a prominent role in explaining economic performance.Originality/valueIn the early 1970s, North adopted a naive theory of institutions and property rights still grounded in neoclassical assumptions. Institutional and organizational analysis is modeled as a social maximizing efficient equilibrium outcome. However, the increasing tension between the neoclassical theoretical apparatus and its failure to account for contrasting political and institutional structures, diverging economic paths and social change propelled the modification of its assumptions and progressive conceptual innovation. In the later 1970s and early 1980s, North abandoned the efficiency view and gradually became more critical of the objective rationality postulate. In this intellectual movement, North's avant-garde research program contributed significantly to the creation of New Institutional Economics.

The Influence of Souvenir Shopping and Destination Image on Digital Advocacy Behavior Through Tourist Satisfaction in Magetan District, Indonesia

Introduction: This research aims to analyze tourist behavior after visiting tourist destinations in the Magetan district, namely how satisfaction can encourage tourists to advocate for others through digital devices and social media. Theoritical Reference This research uses consumer behavior theory, the Theory of Reasoned Action (TRA), and the Theory of Planned Behavior (TPB) as grand theories. This research is quantitative research with a survey method. Research variables studied Souvenir Shopping, Destination Image, Tourist Satisfaction, and Digital Advocacy Behavior. Method: Research variables studied Souvenir Shopping, Destination Image, Tourist Satisfaction, and Digital Advocacy Behavior. The population is all visitors to tourist destinations in Magetan Regency, a sample of which was taken as many as 267. The research hypotheses are 5 direct influences and 2 mediating influence hypotheses. Data testing uses Path Analysis and Sobel Test. Results and discussion: The research results show that first, the Souvenir Shopping and Destination Image variables partially influence Tourist Satisfaction. Second, the variables Souvenir Shopping, Destination Image, and Tourist Satisfaction also partially influence Digital Advocacy Behavior. Third, the Tourist Satisfaction variable can mediate the influence of the Souvenir Shopping and Destination Image variables on Digital Advocacy Behavior. Conclusion: What can be concluded from this research is that both satisfaction and dissatisfaction with tourist visits, the experience of shopping for souvenirs, and the experience of enjoying tourist destinations can encourage tourists who have visited tourist destinations in the Magetan district to advocate for other people so they are willing to visit. Managers of tourist destinations in Magetan need to maintain and develop the image of tourist destinations by creating new concepts and maintaining the uniqueness and convenience of shopping for souvenirs so that publicity by tourists through Digital Advocacy always increases.

Influence Good Corporate Governance (GCG) And Islamic corporate social responsibility (ICSR) Against Corporate Value With Financial Performance As Variable Intervening at Bank Muamalat Indonesia

Research Aims: Knowing the influence of GCG and ICSR on company value through financial performance. Methodology: The method used in this research is quantitative research with data analysis using PLS and path analysis. Research Findings: From the results of the analysis used in this research, the results showed that the influence of the GCG variable on company value and financial performance was proven to be significant in a positive direction, the influence of the ICSR variable on company value was proven to be insignificant but in a positive direction, the influence of the ICSR variable on financial performance was proven to be significant in a negative direction. , the influence of the GCG variable on company value through financial performance is proven to be mediating and the influence of the ICSR variable on company value through financial performance is proven not to mediate. Theoretical Contribution: The grand theory used in this research includes,legitimacy theory, stakeholder theory, signaling theory and agency theoryby testing four variables consisting of independent variables, dependent variables and mediating variables. Research limitation and implication: The limitations of this research are on the subject of banks that use one bank, namely Bank Muamalat Indonesia.

Green Competence Building, Green Employee Involvement and Green Work-Life Balance to Improve Environmental Performance through Green Organizational Culture

This research is motivated by environmental performance. The aim of this study is to determine the influence of the relationship between green competence building, green employee involvement, and green work-life balance on environmental performance, mediated by the green organizational culture of the Head of Study Program at PGRI Higher Education Institutions in East Java. The grand theory of this research is the AMO theory (Ability, Motivation, Opportunity). The sampling technique uses a saturated or census sample. The sample in this study consists of 185 respondents, the Head of Study Program at PGRI Higher Education Institutions in East Java, through a self-administered survey. The research instrument uses a questionnaire and is analyzed using SEM analysis, employing the Warp PLS Version 7.0 analysis tool to analyze the outer model, inner model, and hypothesis testing using p-value. The results show a significant direct influence of green competence building and green employee involvement on green organizational culture. Subsequently, green organizational culture significantly influences environmental performance. The relationship with green work-life balance does not significantly affect green organizational culture.
 This research indicates that there is an intervening variable effect, namely green organizational culture, on the relationship between green competence building, green employee involvement, and environmental performance. However, green organizational culture cannot act as an intervening variable in the relationship between green work-life balance and environmental performance. This study demonstrates that the practices of green competence building, green employee involvement, and green organizational culture play a crucial role in the implementation of environmental policies to promote environmental performance at PGRI Higher Education Institutions in East Java.

Pengaruh Profitabilitas dan Leverage Terhadap Tax Avoidance dengan Ukuran Perusahaan Sebagai Moderasi pada Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022

Every company is expected to pay out taxes in accordance with the laws that have been rooted by the government regarding earnings. On the other hand, there are a number of organizational structures that do not adhere to the need that they pay taxes as a matter of law. The objective of this study is to investigate the connection between profitability and debt in the context of companies avoiding tax payments. A wide variety of energy-related companies are included in this study, which listed on the Indonesia Stock Exchange between the years 2018 and 2022. During the course of the sample collection, which was carried out using the approach of purposive sampling, a total of 170 data were observed. Utilizing SPSS Version 26, which was built for the purpose of this study, the application of the interaction model of moderated regression analysis was carried out on the data that was gathered for this investigation. Therefore, these models are easier to comprehend due to the fact that this is the case. It has been shown via statistical analysis that there is no connection between tax avoidance and earnings. It is possible that the size of the company will have an impact on the use of leverage to avoid paying taxes. Nevertheless, the size of the company does not have any bearing on the use of profitability for the purpose of tax avoidance. The results of this research prove that previous research is still inconsistent and grand theory can still be used as a basis for developing hypotheses.

Relevansi Dimensi Spiritual Terhadap Pendidikan Karakter

The implications of the human spiritual dimension for character education are to be revealed in this research. This study carried out a descriptive qualitative research approach with multiple approaches, namely literature study, grand theory and hermeneutics. Data collection techniques use literature and documentary studies, while analyzing the data uses content analysis. Based on research, it was found that the human spiritual dimension and character education are closely related. Character education aims to form good and quality character in individuals, while the spiritual dimension involves understanding and awareness of the nature of oneself, life and its creator. Therefore, character education must be built by embracing unity starting from education (education) qalbiyah, aqliyah, naqliyah, amaliyah, and focusing on the perspective that humans are spiritual beings. Holistic and integralistic personal formation as a bio-psycho-spiritual-religious being who adheres to the principle of devotion to the Creator must be the focus of education. The education that is needed today is education that is oriented towards the formation of people who are intellectually intelligent and moral with elegance.

Судьба «больших теорий» в экономической науке

In economic literature we can find discussions concerning the so called «grand theories» which are allegedly lacking in modern economic science. These theories could have counter the fragmentation tendencies which split economics into separate loosely connected parts. The notion of abstract «grand theories» emerged in sociology and was particularly developed by Robert Merton who compared them with empirically based and testable «middle-range theories» which should be preferred. A classical grand theory in the history of economic science was Karl Marx’s theory. In some degree this nomination can be attributed to the general equilibrium theory of Leon Walras. Later a significant specialization and segmentation of economic theory occurred. Economic mainstream underwent great changes in several last decades, but their direction led to a greater heterogeneity. Despite some negative consequences of this trend and its critical reception in part of economic literature, a return to grand theories in foreseeable future is highly unlikely.

Economic Transformation Towards Economic Stability In Bali Province: Literature Review Analysis

Tourism has long played an important role in development in Indonesia, especially in Bali Province. Tourism, with its multiplier effect, can and is capable of accelerating economic growth and job creation. However, due to the Covid-19 pandemic, Indonesia's macro conditions have worsened. As a province that makes the tourism sector its leading sector, this pandemic has had a drastic impact on Bali Province. The central government and the regional government of Bali Province must jointly make efforts to restore the economy as well as economic transformation. In this way, Bali's economy will grow more resilient to shocks because it is based on local resources with high added value with economic diversification so that it does not depend on the tourism sector alone. This research uses Chenery's theory as a grand theory which explains an approach to analyzing economic transformation by considering sector diversification which can provide a basis for effective and efficient planning policies. This research uses a literature review method. By looking at the various impacts experienced after the pandemic, the issue of making one sector the main sector needs to be taken into consideration. Paying high attention to the tourism sector over the last few years has had a slight impact on making Bali's economy the second lowest in Indonesia. Based on this phenomenon, the assumption began to emerge that the agricultural sector was a "temporary safe place" which became the second choice, although in the end, when Bali's tourism conditions improved, the average worker decided to return. This assumption that the tourism sector is a conservation sector needs to be improved by providing more understanding that agriculture is also able to support tourism in Bali Province.

Conscious Model of Particle Physics: The Grand Theory Unifying Local and Non-Local Realities

The randomness in quantum mechanics is due to missing consciousness. By introducing consciousness, the complex dynamics in reality become causal, deterministic and unpredictable but not random. The reality behaves in a way the awareness is preserved, which causes the integrity of the experience. This behaviour complies with the Principle of Least Action. We introduce the consciousness particle aka primion to the Standard Model of particle physics to explore the implication of consciousness on reality. As per the Conscious Model of particle physics, quantum entanglement shares parameters in consciousness, adhering to non-local reality. An observation collapses of entangled wave function violates the integrity in consciousness and transforms the non-local reality to local. By incorporating consciousness, it is possible to understand reality as causal and deterministic, yet unpredictable but not random. The Conscious Model of particle physics unifies causation, relativity, and quantum mechanics and establishes a grand theory of understanding reality. Further, this research established that consciousness is an independent fundamental dimension that preserves integrity in awareness of non-local reality. This new dimension facilitates quantum entanglement to establish non-local awareness beyond the experience of five sensors or materialism. The wisdom of non-local awareness is beyond the imagination, the experience of five sensors, computation or analysis. It exists at the non-local consciousness dimension rather than our experiences, perceptions and knowledge in local space-time dimensions. Similar to our five sensors (touch, sight, hearing, smell and taste), which are developed to observe and measure local reality in space-time, the Mind emerges to be aware of both local and non-local realities through consciousness.