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"ABSTRACTWith increasing production cost and growing local and international competition, accountants within Small and Medium Enterprises (SMEs) are largely encumbered with the onus of cost control. Through this paper, we empirically examine use and perceived importance of cost management accounting practices within Pakistani manufacturing SMEs. The cross-sectional study is conducted under descriptive research design. Findings from survey questionnaire of 44 manufacturing SMEs indicate that process costing method is widely used and complexity in production process is main difficulty faced by SMEs in product costing. Descriptive analysis indicates that SMEs mainly use product costing information to make pricing decisions of products, profitability calculation and in decision making for new products. SMEs prefer to employ conventional tools like planning and control, budgeting and strategic planning for decision making purposes. Limited sample size under descriptive analysis restricts applicability and generalizability. Our study makes novel contribution in the domain of cost management practices in SMEs since majority of literature is available on cost management practices adopted by only large corporates within Pakistan."

"Sejak Islamisasi Pakistan oleh Jenderal Zia-ul-Haq, radikalisme di kalangan masyarakat Pakistan khususnya pelajar semakin meningkat. Saat ini, pelajar Pakistan pindah ke Indonesia untuk melanjutkan studi lebih tinggi. Tujuan dari penelitian ini adalah untuk mengetahui ada atau tidaknya pelajar Pakistan di Indonesia yang terpapar radikalisme, seberapa besar paparan yang mereka alami, dan variabel apa saja yang terkait dengan paparan tersebut serta bagaimana perubahan perilaku mereka selama tinggal di Indonesia. Mix metode dengan desain sekuensial eksplanatori diikuti, penelitian kuantitatif dilanjutkan dengan penelitian kualitatif. Untuk mengumpulkan data kuantitatif pelajar Pakistan yang tinggal di Indonesia setidaknya selama satu tahun, teknik purposive sampling dipilih, dan tujuh puluh tiga responden diundang untuk berpartisipasi dalam penelitian ini. Untuk data kualitatif dilakukan wawancara mendalam terhadap responden. Alat ukur Radikalisme Agama (ReadS) dibuat Sukabdi (2022) digunakan untuk mengetahui tingkat radikalisme. Hasil penelitian menyimpulkan bahwa mayoritas responden tidak terpapar radikalisme agama. Nilai-nilai Pancasila, kerukunan antar umat Islam, dan perilaku ulama Indonesia menginspirasi mahasiswa Pakistan untuk mengubah perilaku radikalnya. Hanya satu variabel, yaitu "jenis organisasi", yang melakukan; paparan tingkat radikalisme

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Since the Islamization of Pakistan by General Zia-ul-Haq, radicalism among the Pakistanis especially the students has increased. Now a days, Pakistani students are moving to Indonesia to pursue higher studies. The purpose of this study is to investigate whether or not there are Pakistani students in Indonesia who are exposed to radicalism, how much of an exposure they have, and what variables are associated with that exposure and how they changed their behaviour while living in Indonesia. Mix method research approach with explanatory sequential design was followed in which the quantitative research followed by qualitative research. To collect quantitative data Pakistani students who are residing in Indonesia for at least one year, purposive sampling techniques was opted, and seventy-three respondents were invited to participate in this study. For qualitative data, in depth interviews were conducted with respondents. Religious Radicalism Scale (ReadS) measuring instrument by Sukabdi (2022) used to find the level of radicalism. The study conclude that, majority of the respondents were not exposed to religious radicalism. Values of Pancasila, harmony among Muslims groups, and Indonesian Ulema behaviour impressed Pakistani students to change their radical behaviour. Only one variable, which is "type of organization," does; exposure to level of radicalism."