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The 1st Annual Management, Business and Economic Conference (AMBEC 2019)

Event starts on 2019.08.29 for 2 days in Malang

https://ambec.polinema.ac.id/2019 | https://ifory.id/conf-abstract/9FxbjAGWc

Page 1 (data 1 to 30 of 70) | Displayed ini 30 data/page

[Dis]Honesty of Taxpayers in The Self Assessment System
Novrida Qudsi Lutfillah (a*), Tri Agus Setiyawati (b)

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Corresponding Author
Novrida Qudsi Lutfillah

Institutions
a) Jurusan Akuntansi, Politeknik Negeri Malang
Jalan Soekarno Hatta No 9, Jatimulyo, Lowokwaru, Malang, Jawa Timur 65141
*vridaoayu[at]gmail.com
b) Fakultas Ekonomi dan Bisnis, Universitas Wijaya Putra
Jalan Raya Benowo 1-3 Surabaya 60197

Abstract
This study aims to determine the practice of corporate taxpayer self-assessment system in terms of formal and material compliance. The type of qualitative research with an interpretive approach was chosen to understand the phenomena behind the practice of corporate taxpayer self-assessment system. The results showed that the corporate taxpayer in paying and reporting tax obligations is a form of formal taxpayer compliance that comes from rules and obligations. On the other hand formal compliance does not always go hand in hand with honesty, especially in calculating taxes correctly and completely because corporate taxpayers are faced with the choice to be honest or dishonest.

Keywords
Taxation; Taxpayers; Awareness; compliance

Topic
Taxation

Link: https://ifory.id/abstract/8w7hmg4JtekF


A literature review on knowledge sharing within higher education institutions
Lina Anatan; Wilson Bangun, Fransiscus Marcel

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Corresponding Author
Lina Anatan

Institutions
Faculty of Economics, Universitas Kristen Maranatha

Abstract
In the age of knowledge-based economy, knowledge has become an important factor to improve organizational performance. In this era, competition is no longer based on cost alone, however moved on knowledge-based product and services. Higher education as source of knowledge plays important role in disseminating knowledge not only to enhance organizational performance but also to develop knowledge society as a whole. This paper aim to review studies on knowledge sharing among academics especially in the digital economy. Firstly, this paper will discuss the concept and definition of knowledge sharing. The discussion continue with the issue of knowledge sharing in higher education institutions and its impact on organizational performance. Lastly, this paper deal with how the digital economics impact on knowledge sharing activities in higher education institutions.

Keywords
knowledge transfer, higher education institutions, organizational performance

Topic
Management Strategic

Link: https://ifory.id/abstract/UpgQ2fKFEM7V


ACCOUNTING ETHICS EDUCATION IN THE INDUSTRIAL REVOLUTION 4.0: AN EDUCATORS PERSPECTIVE
Padma Adriana

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Corresponding Author
Padma Adriana Sari

Institutions
Politeknik Negeri Malang
Jl. Soekarno Hatta No. 9 Malang
*padma.adriana.sari[at]gmail.com

Abstract
The industrial revolution 4.0 which is marked by the optimization use of information technology with real-time data and intelligence had transformed the way business organizations worked. Accounting educators needs to adapt with this situation by preparing students to have the ability to use information technology and be able to give insights from data, increase their expertise, be open-minded in facing the changes and being able to maintain good values and ethics as well. This paper examines the perception of Indonesian educators about the importance of accounting ethics education within the industry 4.0 era. This study portray the method used to teach ethics in accounting courses, also the problems and factors that encourage the educators in this education process. The findings revealed that educators believe ethics must be increased in the industry 4.0 due to the risk of fraud that is anticipated to occur in the business world where technology and innovation involved. The educators anticipated the possibility by inserting the topic of ethics in the process of teaching accounting subjects and discussing current ethical issues in accounting. Achieving the learning objective formulated in the curriculum, fulfilling their responsibility to give further understanding of accounting, are the factors that encourage educators in teaching ethics. Whereas time constraints and lack of reference are the factors that the educators might be struggling to overcome.

Keywords
Accounting; Industrial Revolution 4.0; Ethics; Educator; Teaching

Topic
Accounting

Link: https://ifory.id/abstract/A4fhP8WeZ3BF


Accoutability Model of Baitul Mal Wattamwil based on Values Driven Shariah Accounting
Siti Amerieska,Imam Mulyono, Novi Nugrahani

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Corresponding Author
Siti Amerieska

Institutions
Departement Accounting, State Polythecnic of Malang

Abstract
Baitul Mal Wattamwil is one of the elements of microfinance institution that perfoma financial functions.The Objectives this research focused on the practice of accoutability in Baitul Mal Wattamwil.Where the results of this study are targeted to provide a new discourse on the concept accountability that ia Unique accordance with cultural islamic based on Values Driven Sharia Accounting.Values Driven Sharia Accounting give the alternative solution about dimension of relationship on accountability. The alternative dimension relation first of all is dimension relation people with God.Second relation dimension is between people with people have two categories direct and indirect stakeholder.And the third dimension is relation people with who are invoenviromental. Reality accoutability in Baitul Mal Wattamwil have effort to realize accoutability with all stakeholder.

Keywords
Accoutability, Baitul Mal Wattamwil, Values Driven Sharia Accounting

Topic
Accounting

Link: https://ifory.id/abstract/ubKRzqagkvWC


ANALISIS FAKTOR-FAKTOR PENERAPAN STANDAR AKUNTANSI KEUANGAN (SAK) ETAP PADA UMKM DI KECAMATAN MEDAN.
Mardi, Rina Walmiaty

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Corresponding Author
Rina Walmiaty Mardi

Institutions
Politeknik Negeri Medan

Abstract
Dewan Standar Akuntansi (DSAK) mengesahkan Standar Akuntansi untuk Entitas Tanpa Akuntabilitas Publik (SAK ETAP) pada 19 Mei 2009. Dengan adanya SAK ETAP ini memberikan kemudahan bagi para UMKM dalam penyusunan laporan keuangan. Dalam Penerapan SAK memberikan bukti bahwa Standar Akuntansi yang menjadi pedoman di dalam penyusunan laporan keuangan. Kendala yang dihadapin oleh para UMKM, Para UMKM masih banyak yang belum mengerti dan paham dalam penerapan SAK UMKM tersebut dan akhirnya menjadi sulit untuk mendapatkan akses ke Perbankan dalam mendapatkan tambahan modal usaha. Hal ini disebabkan banyak dari pemilik (UMKM) yang belum memahami pentingnya penyusunan laporan keuangan dan mempunyai latar belakang pendidikan yang berbeda. Tujuan penelitian ini untuk menganalisa faktor-faktor penerapan SAK ETAP bagi para UMKM yang berada di daerah Kecamatan Medan Denai, yang terdapat di 6 Kelurahan. Terdapat empat variabel independen yaitu pendidikan , pemahaman teknologi informasi, kualitatif laporan keuangan dan ukuran usaha dan variabel dependennya penerapan SAK ETAP pada UMKM. Dengan tujuan membantu para UMKM dalam penyusunan laporan Keuangan berdasarkan SAK ETAP dalam mengajukan tambahan permodalan di Perbankan untuk kelangsungan usaha para UMKM. Dalam bentuk pelatihan penerapan laporan keuangan yang berdasarkan SAK ETAP. Metode penelitian menggunakan metode analisis faktor dengan pendekatan deskriptif kuantitatif. Pengumpulan data dilakukan dengan menggunakan metode Angket / kuesioner dan Observasi.deskriptif kuantitatif, yaitu data-data yang diperoleh dari hasil interview dan pengisian kuesioner akan dibahas secara menyeluruh berdasarkan kenyataan yang terjadi pada saat penelitian dilaksanakan. Hasil yang diperoleh analisis data pada penelitian ini adalah mendapatkan bahwa pendidikan pemilik, pemahaman tehnologi informasi, memiliki pengaruh terhadap penerapan SAK ETAP. Semakin tinggi tingkat pendidikan pemilik, pemahaman tehnologi informasi, karakteristik kualitatif laporan dan ukuran usaha pada pemilik UMKM maka semakin tinggi juga pengetahuan akan akuntansinya mengenai penerapan SAK ETAP. Ada juga hasil dari wawancara para pemilik UMKM walaupun mereka sudah memiliki kemampuan dalam menyusun laporan keuangan berdasarkan SAK ETAP untuk pengajuan pembiayaan modal ke perbankan tetapi ada sebagaian dari mereka tidak mau menggunakan fasilitas tersebut dikarenakan ada penambahan bunga. Mereka tidak mau menggunakan bunga yang disebut dengan RIBA. Karena semakin bertambahnya ilmu para pemilik UMKM tentang agama.

Keywords
Standar Akuntansi Keuangan, UMKM, Modal Kerja

Topic
Accounting

Link: https://ifory.id/abstract/gqZrcDARzpTw


Analysis of Cash Management of PT XYZ in Karawang
Fithriyyah Nur Afifah S

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Corresponding Author
Fithriyyah Nur Afifah S

Institutions
Institut Teknologi Bandung

Abstract
This research discusses about cash management of PT XYZ that is engaged in the manufacturing of mechanical structural steel tubes in Karawang, West Java, Indonesia. After having a problem in working capital management on 2014, responsively, the Financial Manager of PT XYZ tried to rearrange the working capital management of PT XYZ. It results a well-managed inventory, account receivable, and account payable of the company. However, in 2016-2017, the value of current ratio, quick ratio, and cash ratio of PT XYZ is far above the average companies in the same industry. This indicates that PT XYZ hasn-t used its current assets or cash efficiently. To solve this problem, the researcher decided to use an approach method since there has been no study that discusses the required cash for carrying out company operations. This approach method consists of benchmarking analysis using cash ratio and pro forma financial statement, financial ratio analysis, and funding strategy analysis so the researcher could find out the cash required by PT XYZ and the impact of cash management implementation towards PT XYZ performance. The researcher also proposed the total cost of each funding strategy to know the most efficient management funding strategy that could be applied by PT XYZ. From the analysis that has been done, the researcher found the monthly cash requirement of PT XYZ and as the result, the cash management implementation will give an increase to both return on assets and total assets turnover, but a decrease to liquidity ratio. The funding strategy that is better implemented by PT XYZ is aggressive strategy because of the total cost is less costly compared to the conservative strategy. However, the decision to choose the funding strategy is rely on the risk characteristic of management and its banking relations.

Keywords
working capital management, cash management, cash requirement

Topic
Financial Management

Link: https://ifory.id/abstract/bNG64kunMpRy


Analysis Of Extended Unified Theory Of Acceptance And Use Of Technology-2 Factors Towards Continuance Intention Of GOPAY Users In Yogyakarta
Shabrina Syevami Mustofa

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Corresponding Author
Shabrina Syevami Mustofa

Institutions
School of Business and Management, Bandung Institute of Technology
Jalan Ganesha 10, Bandung 40132, Indonesia
shabrina.syevami[at]sbm-itb.ac.id

Abstract
Technology innovation brings many changes in the payment system, in which there is a transformation from traditional payment systems to digital or electronic payment systems. In responding to the digital changes and fulfilling the need of digital payments, businesses in Indonesia are currently emerging the financial technology (fintech) sector. One of the fintech payment product that is growing rapidly in Indonesia is a digital wallet. The market of electronic wallets in Indonesia is dominated by GoPay, an digital wallet used to make transactions within the GoJek application. GoPay has the best and fastest growth among other electronic payments in Indonesia. With the rapid growth of GoPay, GoPay have to always improve the quality of their performance and services by understanding the technology from consumer point of view. This research aims to identify the factors that influence user continuance intention in using GoPay based on the Extended Unified Theory of Acceptance and Use of Technology-2 (UTAUT-2) Model. There are nine variables examined, namely Performance Expectancy (PE), Expectancy Expectancy (EE), Social Influence (SI), Facilitating Conditions (FC), Hedonic Motivation (HM), Price Value (PV), Habit (HA), Trust (TU ), and Perceived Risk (PR). The methode of analysis in this research uses Multi Linear Regression. The results of this research found out that there are four significant factors influencing user continuance intention, namely Hedonic Motivation (HM), Performance Expectancy, Perceived Risk (PR), and Habit (HA). The most significant factor in influencing Continuance Intention (CI) is Hedonic Motivation (HM).

Keywords
Digital Wallet, GoPay, Continuance Intention, Extended UTAUT2, and Multi Linear Regression

Topic
Marketing

Link: https://ifory.id/abstract/nzAeptYRX3N4


ANALYSIS OF GOVERMENT POLICIES, TECHNICAL STANDARS, AND E-COMMERCE ORGANIZATIONAL SYSTEMS TOWARDA ONLINE PURCHASING DECISIONS
Meiliyah Ariani, Panji Putranto,Zulhawati, Sumiyati,Supriyatno

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Corresponding Author
Meiliyah Ariani

Institutions
Universitas Prof. Dr. Moestopo (Beragama), Jakarta

Abstract
ABSTRACT The aim of this study was to examine the effect of public policy, technical standards and organization system of e-commerce to online purchasing decisions. Public policy of e-commerce is measured by law/taxes & privacy issues, speech-free and domain names. The technical standards of e-commerce is measured by documents, security/network protocols and payment systems. The organization system of e-commerce is measured with partners, competitors and associations & government services. Online purchasing decisions is measured by problem identification, information search, alternative evaluation, purchasing decisions and post purchase behavior. The analysis model used in hypothesis testing is multiple regression analysis with the help of SPSS version 20 program. This analysis is based on valid questionnaires from 120 respondents collected from e-commerce consumers in South Jakarta. The results of this study indicate that public policy, technical standard and organization system of e-commerce have a positive and significant effect to online purchasing decision.

Keywords
public policy, technical standards, organizational systems, e-commerce and online purchasing decisions.

Topic
E-Commerce

Link: https://ifory.id/abstract/vKteVCmjMkh9


Analysis Of Performance Evaluation Of Regional Government Management In Supporting Digital Economic Era
Atik Andhayani (a), Sutrisno T (b), Ali Djamhuri (b), Rosidi (b)

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Corresponding Author
Atik Andhayani

Institutions
POLINEMA (a), Brawijaya University (b)

Abstract
In entering the era of the digital economy Indonesia accelerates its economic development wherein in this case Indonesia must utilize the existing potential both in terms of the potential of information and communication technology infrastructure as well as from human resources. The proportion of young people numbering more than 25% of the total 260 million people of Indonesia in 2017, the growth of Micro, Small and Medium Enterprises (MSMEs) supporting Gross Domestic Product (GDP) should be utilized specifically to accelerate regional development. Performance Evaluation of Local Government Organizations (EKPPD) can see readiness in supporting the era of the digital economy in the region. This research was conducted by means of quantitative descriptive statistical data about local government from the ministry and the Central Statistics Agency. The results showed that the value of EKPPD influences the readiness of the government especially the Human Development Index (HDI) and Indonesias economic ecosystem seen from the GRDP which supports regional fiscal dependencies. Regional readiness is also supported by human resources, infrastructure and society in facing the digital era.

Keywords
EKPPD, digital economy, accountability

Topic
Accounting

Link: https://ifory.id/abstract/6tREZmwLUkHV


Analysis of the Effect of Funding Decision and dividend policy on the firm value and investment decision as mediation (Study on Manufacturing Companies in Indonesia Stock Exchange)
Sugeng Sulistiono, researcher, , Yusna Co-researcher 1

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Corresponding Author
Sugeng Sulistiono

Institutions
Politeknik Negeri Malang

Abstract
Investment decision is use the investment opportunities of the firm and the value of market capitalization with equity. Investment decision is utilized as the endogen variable that influenced by funding decisions and dividend policy as mediation to firm value. The aims of this study are to examine and analyze (1) the direct effect of financial decision and dividend policy on firm value (2) the undirect effect of financial decision and dividend policy on firm value, and investment decision as mediation variable. This study was performed on the firms listed in the Indonesia Stock Exchange (BEI) During 2014to 2017 period. The data collection was done by using purposive sampling while the population is chosen based on population criteria. The Firm involved as research sample and the number of research samples are 72 firms. The method of data analysis is multiple regression analysis and Sobel Test used to test for mediation variable. The research findings show that the undirect effect of funding decisios and dividend policy with investment decisions as mediation on firm value is significant.

Keywords
Firm Value, Investment decision, Financial decision, Dividend Policy

Topic
Financial Management

Link: https://ifory.id/abstract/PT7vZhtw8mKz


Analysis of the Effect of Motorcycle Product Attributes on Consumer Behavior
Suryadi, Yunia Afiatin, Ludfi Djajanto

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Corresponding Author
Suryadi Suryadi

Institutions
State Polytechnic of Malang

Abstract
Public transportation in Indonesia was dominated by the use of motorbikes which caused competition for motorcycle sales increasingly tight for several brands, especially Honda and Yamaha. The purpose of this study is to determine and analyze the factors of price perspective attributes, brand benefits, media branding, promotions, after-sales guarantee, products, colors, and designs as well as fuel consumption as items of motor products on consumer behavior. The sampling technique used in this study was purposive sampling with a sample size of 194 respondents. The data analysis was using descriptive analysis and multiple linear regression analysis using SPSS software. The results showed that Hondas products were more dominant in the implementation of its marketing strategy with a contribution of 87.75% while the attributes of Yamahas products contributed to the influence of the remaining 79.40% influenced by other factors. In addition, the results of the analysis obtained a regression equation for Honda products Y = -13.33 + 0.428 X1 - 0.035 X2 + 0.02 X3 + 0.319 X4 + 0.01 X5 + 0.367 X6 - 0.03 X7 + 0.034 X8, while for Yamaha products are Y = -13.03 + 0.37 X1 + 0.5 X2 + 0.11 X3 + 0.30 X4 - 0.004 X5 + 0.33 X6 - 0.13 X7 + 0.2X8. This means that the attributes X1 (Engine), X3 (Media Branding), X4 (Price), X6 (Advertisement), and X8 (Fuel Consumption) had a positive influence on consumer behavior to buy both Honda and Yamaha products.

Keywords
Product Attributes, Consumer Behavior

Topic
Marketing

Link: https://ifory.id/abstract/jJrQ2VkaDfUn


Analysis of the Influence of Firm Size, Leverage, Profitability, and Price Earnings Ratio on Firm Value on Manufacturing Companies of Consumers Goods Industry Sector Listed in Indonesian Stock Exchange in 2013-2017
Khoirin Azaro, Ludfi Djajanto,Padma Adriana

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Corresponding Author
KHOIRIN AZARO

Institutions
POLITEKNIK NEGERI MALANG

Abstract
The purpose of this research is to analyze the influence of firm size, leverage, profitability, and price earnings ratio on firm value. The sample consisted of 11 manufacturing companies consumers goods industry sector listed in Indonesian Stock Exchange in 2013-2017. The sampling method in this research was purposive sampling. This is a quantitative research with descriptive approach. The anlysis technique used was multiple linear regression. The results of the statistical analysis show that partially variables of profitability and price earnings ratio have significant influence on firm value. Meanwhile, firm size and leverage have no significant influence on firm value. Simultaneously all of independent variables have significant influence on firm value. The result of this research is expected to be considered by investors in making investment decision. Beside that, it is also expected that financial performance can increase company firm value.

Keywords
Firm Size, Leverage, Price Earnings Ratio and Profitability

Topic
Financial Management

Link: https://ifory.id/abstract/abEhZz6PUm84


Analysis of Uncertainty of Conduct Working Environment Innovative to Increase Mangerial Performance on Cooperative
Muhammad Sil

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Corresponding Author
Muhamad Sil

Institutions
Universitas Terbuka Bengkulu

Abstract
Cooperative is one of the drivers of economic growth based on social economy. A dynamic business environment does offer challenges and great opportunities. Cooperative survival depends on its ability to monitor and adapt to the environment so as to rely on employee empowerment strategy.This study aims to analyze and determine the effect of the work environment of uncertainty on the behavior of innovative work to improve managerial performance of cooperatives in the province of Bengkulu. The benefits of such research to be achieved can provide direction and priorities in making policy development and empowerment of cooperatives nationally.This study uses a quantitative approach and descriptive survey. The sampling method using proportional random cluster sampling to 10 districts / municipalities based on the estimates of the parameters used in the study sample size of 300 samples of the cooperative. The results of this study indicate: a)the influence and a negative correlation uncertainty of the environment to the innovative work behavior and managerial performance of cooperatives in the province of Bengkulu, b) the influence and a positive relationship motivation and innovative work behavior on managerial performance in the cooperative in Bengkulu And c) the influence and a positive relationship work motivation on innovative work on cooperative behavior in Bengkulu,

Keywords
uncertain work environment, innovative work behavior, managerial performance, and cooperatives

Topic
Management Strategic

Link: https://ifory.id/abstract/ej24AXz9CQx8


Analyzing Indonesian Capital Market Reaction Towards Rupiah Exchange Rate Volatility Against US Dollar
Chika Citra Savira (a*) Mandra Lazuardi Kitri, S.T., M.B.A. (b)

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Corresponding Author
Chika Citra Savira

Institutions
School of Business & Management, Bandung Institute of Technology
Jl. Ganesha No.10, Lb. Siliwangi, Kecamatan Coblong, Kota Bandung, Jawa Barat 40132, Indonesia
*chika.citra[at]sbm-itb.ac.id

Abstract
Capital market is one of investment facilities that able to improve the economy of a country. The activities occurred in the capital market itself are closely related to several factors that existed from the internal and external factors. One of the external factors meant is the change that occurs at the exchange rate of a country s currency. Meanwhile, in fact in Indonesia in the final quarter of 2018, there was a weakening of Rupiah against US dollar which was declared the worst in the last 20 years. This issue is considered as having the potential to affect the activities that occur in the capital market, since depreciation is one of the macroeconomic factors. This study aimed to find out whether there are capital market reactions due to depreciation events by detecting the differences in Abnormal Returns (AR) and Trading Volume Activity (TVA) at the time of observation. By using the purposive sampling method, it obtained 159 listed companies with relevant specific criteria as the research samples. The research method used is the event study with 10 days observation window. This research is a quantitative study using secondary data obtained from the companys annual report and historical stock price data. In processing the quantitative data, this study used the Wilcoxon Signed Rank Test. In the results of data analysis, it can be concluded that this study has succeeded in showing the Indonesia capital market has reacted significantly due to depreciation events. This is proved by the significant difference in Abnormal Return (AR) and Trading Volume Activity (TVA) in almost all registered companies in Indonesia. However, this depreciation event does not have a significant effect on the listed companies that tend to do the export activities only in the main activities of companies and subsidiaries. Based on the findings that have been obtained, the researchers suggest for investor to be more proactive in finding out and understanding information related to depreciation events, in order to determine investment decisions due to the character of the Indonesia capital market which reacts significantly towards this event.

Keywords
Abnormal Return, capital market, exchange rate, rupiah depreciation, Trading Volume Activity.

Topic
Economics

Link: https://ifory.id/abstract/A8G4eE27wBRx


Assessing Government-s Social-Environmental Accountability in Industry 4.0 Era: A review of Indonesian Setting
Habib Muhammad Shahib; Eko G. Sukoharsono; M. Achsin; Yeney W. Prihatiningtias

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Corresponding Author
Habib Muhammad Shahib

Institutions
Doctoral Program in Accounting Science, Universitas Brawijaya

Abstract
This paper presents a review related to how society, in industry 4.0 era, evaluates and criticizes the government-s social-environmental accountability issues in the Indonesian setting. In doing so, this paper introduces the political economy of accountability (PEAc) theoretical view in discussing the way society criticize and make a social movement in social media network upon the governments failure to account the social-environmental problems. The paper found that society needs an alternative way of assessing the government-s accountability, especially in facing a flood of information that often covers the substance of an issue in the digital era today. Thus, mapping and measuring the social media conversation by using an app could be a worth solution to test the reliability of government accountability information on social-environmental issues.

Keywords
Accountability, Indonesia, Social, Environmental, Social-Media

Topic
Accounting

Link: https://ifory.id/abstract/XtNHvADGzBbu


Attributes of the relational strategy and the effects obtained from its implementation. A case study of Poland.
Agnieszka Zakrzewska-Bielawska (a*), Dagmara Lewicka (b)

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Corresponding Author
Agnieszka Zakrzewska-Bielawska

Institutions
(a) Lodz University of Technology, Poland
agnieszka.zakrzewska-bielawska[at]p.lodz.pl
(b) AGH University of Science and Technology, Poland

Abstract
The relational strategy is based on the cooperation of enterprises, and thus it is determined by specific attributes resulting from the specificity of established, maintained and developed inter-organizational relations, their forms and systems. Whether the companys relational strategy will be characterized by a multiplicity of relations with various partners, whether it will be long-term relations, based on trust, whether the relations will be formal and contractual, largely affects the results obtained from the relational strategy implementation. It should be noted that the implementation of a relational strategy can bring not only benefits to the company but also involves negative effects, risks, and costs. Therefore, the aim of the article is to recognize the effects of implementing a relational strategy from the perspective of its key attributes, which include: diversity, durability, originality, and formalization. The research was carried out on a representative sample of 400 enterprises operating in Poland and on international markets, which is representative of the company-s size. The research tool was a standardized questionnaire, which was filled in by the owners or representatives of the top management. The research results show that the more the companys relational strategy is characterized by diversity and durability, the stronger the positive effects of its implementation. In turn, the originality and the degree of formalization of relations as the attributes of the relational strategy have no effect on the results obtained from its implementation.

Keywords
relational strategy, attributes, interorganizational relations, performance

Topic
Management Strategic

Link: https://ifory.id/abstract/zjLeYKJDaxd6


BLENDING LEARNING: SELF REFLECTION OF ACCOUNTING EDUCATION IN THE INDONESIAN VOCATIONAL HIGHER EDUCATION
Kurnia Ekasari (a), Nurafni Eltivia (b), Hesti Wahyun (c)

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Corresponding Author
Kurnia Ekasari

Institutions
(a, b, c) State Polytechnic Of Malang

Abstract
The change and speed of technological transformation has become a significant challenge for Indonesian Vocational Higher Education (VHE), especially in accounting education. The rapid change in technology has made many companies modify the accounting system. Technology has helped the accounting process run quickly, precisely and accurately therefore the accounting information is always renewable for those who need it. VHE is required to produce work-ready graduates who are able to keep up with the development of science and technology, while the world of work has captured technological changes faster. This creates a gap between the education and the practice. For this reason accounting education at VHE must be re-conceptualized. This article uses critical reflection as a research method. The results of the study show that: (1) educational material that not only follows the development of science but also adapts to technological developments and (2) learning methods should combine conventional methods and technological advancements, that known as blending learning is needed. to capturing the te. It is suggested for the next research to explore the implications of this concept on accounting education in Indonesian VHE.

Keywords
accounting education, vocational higher education, blending learning, digital era

Topic
Accounting

Link: https://ifory.id/abstract/zJRqpayDBxCh


Competitive Strategyc As A Moderating Variable To The Relationship Between Intellectual Capital And Financial Performance
Hesti Wahyuni (a*), Erlin Melani (b), Triesti Candrawati (c)

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Corresponding Author
HESTI WAHYUNI

Institutions
STATE POLYTECHNICS OF MALANG

Abstract
The objective of this research was to examine the impact of competitive advantage, as moderating variable to the relationship between Intellectual Capital and organization performance. This study was a quantitative research and used Partial Least Square method to examine the hypothesis. The Population is listed companies at property real estate and building construction sector, in Indonesian Stock Exchanges. Purposive sampling method is used to collect the data. This study found that differentiation strategy had significant effect to the relationship between intellectual capital value added and organization financial performance.

Keywords
Competitive Advantage, Intellectual Capital, financial performance

Topic
Accounting

Link: https://ifory.id/abstract/azyrJH6PGx9m


Design of Entrepreneurship Learning Model with Practice Approach to Build Students- Entrepreneurship Values
Anik Kusmintarti, Sidik Ismanu, Nur Indah Riwajanti, Moh. Abdullah Anshori

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Corresponding Author
Anik Kusmintarti

Institutions
State Polytechnic of Malang

Abstract
The Indonesian government has consistently increased the number of entrepreneurs to reduce unemployment and increase economic growth. Entrepreneurial characteristics are personal characteristics inherent in entrepreneur, continuously grown and developed for students. Therefore, the Learning that can build the entrepreneurial characteristics is needed. The purpose of this study is to design a learning model with practice approach to increase the level of students entrepreneurial characteristics. This research is a classroom action research, conducted on 30 students who have an interest in entrepreneurship. The students are divided into 6 groups. The next step is to test the students entrepreneurial characteristics and analyze the results in stage 1; to provide training and internships; business practices; to test the students- entrepreneurial characteristics in stage 2; to compare the results of testing the students- entrepreneurial characteristics in stage 1 and stage 2. The results showed that cooperative learning model using practice method provide opportunities and experiences for students to work together to implement their business ideas into real businesses. Furthermore, the students-s entrepreneurial values increased.

Keywords
Entrepreneurial Characteristics, Cooperative Learning, practice methods, application of measuring entrepreneurial characteristics

Topic
Social Science

Link: https://ifory.id/abstract/CqLeNtfEV9zZ


Does Audit Quality Affect to Client Satisfaction of Non Profit Organization In Indonesia?
Mika Marsely

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Corresponding Author
Mika Marsely

Institutions
Politeknik Negeri Malang

Abstract
The previous research addresses the relationship among audit quality and client satisfaction in the private sector and government sector. This study develop such research to non profit organization that focused on accelerating poverty reduction and expanding employment opportunities through community empowerment in Indonesia. This study extends such research to non profit organization audits, where audit quality had been questioned. The authors use non-simultaneous regression models to analyse the factors of perceived audit quality and client satisfaction on each of 12 dimensions of audit quality by Carcello et al (1992) exclude audit committee involvement. The result from 291 non profit organization that were surveyed showed that auditor expertise and responsiveness to client needs are positively associated to client satisfaction. , professionalism, understanding of client systems, and study of internal controls. In contrary, this study found that competence, independence, due care, commitment to quality, conduct of field work, high ethical standards and auditor skepticism were not associated to client satisfaction despite these factors are the common requierement of audit conduct.

Keywords
audit quality, client satisfaction, non profit organization

Topic
Auditing

Link: https://ifory.id/abstract/mVth6Kj9REMH


DOES INTELLECTUAL CAPITAL AFFECT THE COMPETITIVENESS OF INDONESIAN ACCOUNTING FIRMS?
Jessica Natalia Salim, Fely Julia Christina Hartanto, Irene Shania, Devie

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Corresponding Author
Jessica Natalia Salim

Institutions
Petra Christian University
Siwalankerto 121-131, Surabaya, Indonesia

Abstract
The purpose of this paper is to find out the relationship between Intellectual Capital, Organizational Learning, and Competitive advantage considering Information Technology Investment in Public Accountant Firm. Data were collected from 391 Public Accounting Firms registered with the Ministry of Finance of the Republic of Indonesia as of January 2019. The survey was sent by email and a total of 51 valid questionnaires were obtained and used to test the research model. This paper adopts Statistical Product and Service Solutions (SPSS) and Partial Least Square (PLS) program to test the direct effect and moderating effect of the variables. The result indicate that Intellectual Capital and Organization Learning are significant factors in creating Public Accountant Firm-s Competitive Advantage. Moderating effect of Information Technology Investment on Intellectual Capital and Competitive Advantages is confirmed. However this study does not distinguish public accounting firms affiliated with foreign parties or not affiliated, this can affect the results of research because public accounting firms affiliated with foreign parties will better appreciate organizational learning and intellectual capital. Suggestion for future research is to distinguish between a public accounting firm affiliated with a foreign party and not affiliated. This research can provide benefits for Public Accountant Firms to know the implications of Intellectual Capital, Organizational Learning, and Information Technology Investment in improving Competitive Advantage of the firm. This research is the first research that transforms the variables of the investment in Information Technology, Organizational Learning, and Intellectual capital in Indonesian Public Accounting Firms in creating competitive advantage.

Keywords
Intellectual Capital, Organizational Learning, and Information Technology Investment, and Competitive Advantage

Topic
Accounting

Link: https://ifory.id/abstract/DCVBrLyktbqg


Eco label In Encouraging Customer Green Preferences
Raden Chairul Saleh, Ammarsya Nuraliya Putri, Fauziyah Nur Jamal, Norfaridatul Binti Othman

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Corresponding Author
Raden Chairul Saleh

Institutions
Universitas Islam Indonesia

Abstract
There are some green marketing concepts available that are offered by property industry, some of which are sustainable development and eco-labeled building. Eco-labeling is one of the crucial aspects in green marketing. Eco-labeling able to encourage the consumers preferences regarding green products or services. The objectives of this research are to develop eco-label model and to identify significance relationship of eco-label exogenous and endogenous variables. The data was collected through survey method on 400 sample sizes, whereas the collected data was processed and analyzed using Structural Equation Modeling method. This research presents a result showing 4 variables that significantly related to eco-label : eco-label awareness, eco-label knowledge, brand feedback and green perceived quality.

Keywords
Green, Property Industry, Eco-label, Structural Equation Modeling.

Topic
Marketing

Link: https://ifory.id/abstract/bX7rvaYqREKC


EFFECT OF ENVIRONMENT, ENTREPRENEURSHIP INTENTIONS, AND ENTREPRENEURIAL ORIENTATION, TO THE ACHIEVEMENT OF STATE STUDENTS OF MALANG STATE POLITECHNIC ENTREPRENEURS WITH MOTIVATION AS AN INTERVENING VARIABLE
Ayu Sulasari

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Corresponding Author
Ayu Sulasari

Institutions
Business Administration
State Politechnic of Malang / Politeknik Negeri Malang
Jl. Soekarno Hatta no 9
Malang - Indonesia

Abstract
A persons achievement is influenced by several factors, both internal factors from and external factors. Entrepreneurial ability is also the case, there are many factors that affect ones ability to achieve entrepreneurial success. Malang State Polytechnic as an educational institution has an obligation to encourage students to become the winner, one of them is through the Entrepreneurial Student Program (PMW). The type of this research is quantitative research that aims to explain the relationship and influence between the environment, entrepreneurial intentions, and entrepreneurial orientation on the achievements of entrepreneurial students in State Polytechnic of Malang with motivation as an intervening variable. Research location in State Polytechnic of Malang, with sample of 188 entrepreneurial students in the PMW program for 2019. The sampling technique uses a census sampling with respondents drawn from the entire population. Data analysis uses SEM analysis. Independent variables in this study are the environment, entrepreneurial intentions, and entrepreneurial orientation. While the dependent variable in this study is the achievement of entrepreneurial students, with intervening variables is motivation. The results of this study indicate that the direct influence that the environment, entrepreneurial intentions, and entrepreneurial orientation, affect to achievement. Directly Influence that the environment, entrepreneurial intentions, and entrepreneurial orientation, affect to motivation. Indirectly Influence that the environment, entrepreneurial intentions, and entrepreneurial orientation, affect to achievement. through motivation as an intervening variable, and Motivation affect to achievement. Based on the results of this study, it can be concluded that the development of entrepreneurship programs in the State Polytechnic of Malang must be encouraged or provided support, building a conducive environment in terms of entrepreneurship, good facilities and infrastructure, as well as being proactive to develop networks. Entrepreneurship program can be applied to engineering and management program, so that it can encourage the growth of entrepreneurship programs in the Malang State Polytechnic.

Keywords
Entrepreneur, Entrepreneurship, Environment, Entrepreneurship Intentions, Entrepreneurial Orientation, Motivation, Achievement.

Topic
Entrepreneurship

Link: https://ifory.id/abstract/dPDVctz4QTgE


Evaluation Factors Influencing the Use of Go-Pay with The Unified Theory of Acceptance and Use of Technology 2 Model
Bismo Batoro

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Corresponding Author
Bismo Batoro

Institutions
School of Business and Management, Bandung Institute of Technology
Jalan Ganesha 10, Bandung 40132, Indonesia
bismo.batoro[at]sbm-itb.ac.id

Abstract
The development of the financial technology industry occurred very rapidly in Indonesia. The event indicated by the increasing proportion of people who use financial technology and the emergence of innovations in the form of new payment instruments, namely electronic money. Electronic money continues to develop with the development of server-based electronic money. Currently, in Indonesia, brands of electronic money products are emerging. Some brands of electronic money products that have high popularity in Indonesia are Go-Pay, OVO, and LinkAja. Until now, Go-Pay is at the top of the competition. Even though Go-Pay already occupies the top position, Go-Pay must develop and innovate to continue to improve its performance. Useful information is needed as consideration for management to make decisions to do the evaluation. Therefore, the researcher will evaluate to illustrate the condition of the use of Go-Pay by a generation that has a high reliance on technology, namely Generation Z. The purpose of this study is to collect useful information by identifying factors that can influence Behavioral Intention and Use Behavior for the community to use Go-Pay as a payment instrument. This study will describe the condition of the use of Go-Pay by Generation Z based on the variables contained in the UTAUT 2 research model. The UTAUT 2 model was formed on seven independent variables, namely Performance Expectancy, Effort Expectancy, Social Influence, Facilitating Conditions, Hedonism Motivation, Price Value, and Habit. These variables will be tested against the dependent variable, namely Behavioral Intention, and Use behavior. The results of the test identified that Performance Expectancy, Effort Expectancy, Hedonism Motivation, and Habit influenced Behavioral intention. While behavioral intention and habits influence user behavior. Other findings from this study state that of all variables, habit is a variable that has the most significant impact that affects both behavioral intention and use behavior.

Keywords
Payment Instrument, Evaluation, Go-Pay, Generation Z, UTAUT2

Topic
Marketing

Link: https://ifory.id/abstract/Xdpwv8AUWzeq


Exploring Students Religiosity and Halal Life Styles
Nur Indah Riwajanti, Anik Kusmintarti, Fadloli, El Shinta Mangku Alam

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Corresponding Author
Nur lndah Riwajanti

Institutions
State Polytechnics Malang

Abstract
This research aims to explore students- religiosity and halal life style. The data was collected through Focus Group Discussion with 18 students from four big state higher institutions in Malang area. Then, the data was analyzed based on data reduction analysis. The findings show that the informants admitted to have high level of religiosity in terms of their faith. However, they didn-t perform fully in accordance with their faith since they didn-t practiced all forms of wordships and the Islamic values due to some reasons such as environmental influence during college, loose of control parents, and high amount of work and assignment. Related to halal life style, the informants revealed that they have sufficient knowledge about halal aspects of food; but this knowledge is limited when it is related to medicine and financial services. To increase halal awareness among students, it is suggested that related institutions should improve the education process towards young generation through ways that suit their life style which has high reliance on social media.

Keywords
religiosity, halal life style, student

Topic
Social Science

Link: https://ifory.id/abstract/4yZFTmUPQC6u


Fair Value Adoption of Listed Companies On Indonesia Stock Exchange (IDX) Period 2015-2018
Ulfa Puspa Wanti Widodo; Wahyudin Nor; Muhammad Hudaya

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Corresponding Author
Ulfa Puspa Wanti Widodo

Institutions
Faculty of Economics and Business, University of Lambung Mangkurat
Banjarmasin - South Borneo

Abstract
Background— Adoption of fair value into Indonesian GAAP (PSAK No.13) offers an alternative method, apart from the existing one; historical cost. Companies then need to consider which method suitable with the nature of their respective entity as well as the determinants of fair value adoption itself. Review of literature shows that there are determinants of the adoption: are leverage, earnings volatility, size, ownership structure, transparency commitment, and asymmetric information. Purpose and Methodology— This study aims to examine and analyze factors influencing fair value adoption using a quantitative approach. There are 89 companies as samples of this study having properties investment selected from 630 companies listing on IDX period 2015-2018. All hypotheses are tested using logistic regression. Findings— The result shows that leverage, size, and transparency commitment affect fair value adoption, while earnings volatility, ownership structure, and asymmetric information show opposite results. Research Limitation— Not all data needed by this study are available at the companies- websites, including information of property investment. As a result a half of the population of this study is excluded. Originality/value— This study captures the latest development of determinants of fair value adoption in Indonesia, specifically on listed companies having property investment on the period 2015-2018.

Keywords
fair value, investment property, leverage, size, transparency commitment.

Topic
Accounting

Link: https://ifory.id/abstract/qgxfvH6wkK9R


Financial Distress Analysis on Asia Pacific Telecommunication Companies using Financial Ratios and Macroeconomic Variables 2014-2017
Rama Ardy Syahputra

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Corresponding Author
Rama Ardy Syahputra

Institutions
Telkom University
Bandung

Abstract
This study attempts to predict financial distress companies in the telecommunication sector in Asia Pacific in the period of 2014-2017. We are using financial distress companies as the dependent variable and financial ratios and macroeconomic variables as the independent variables. The purpose of this research is to identify predictors of corporate financial distress, using logit model analysis, in an emerging market over a period of economic turbulence and to reveal the comparative predictive and classification accuracies of the models in this different market. The research relies on a sample of 14 telecommunication companies from 14 countries, which cover a period of stagnant economic growth during 2014-2017. This study found that the independent variables that can be used to predict financial distress companies in telecommunication sector in Asia Pacific were financial risk, operating risk, liquidity, profitability and Gross Domestic Product.

Keywords
Financial Distress, Telecommunication, Asia Pacific

Topic
Financial Management

Link: https://ifory.id/abstract/aWFj7gmzvB4p


Going Concern Audit Opinion in Agricultural Sector and The Influencing Factors
Laras Pratiwi (1*), Intan Rahayu (2)

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Corresponding Author
Laras Pratiwi

Institutions
Facultyo f Economic
Perjuangan University of Tasikmalaya.
Jl. Peta No.177 Tasikmalaya

Abstract
Indonesia is abundant country in natural wealth, Indonesia has a lot of the biodiversity. Agriculture is one sector that plays an important role in the Indonesian economy. The Central Statistics Agency (BPS) states that the agricultural sector is the second sector which has the highest influence on Indonesias economic growth after the processing industry. Seeing this enormous potential, agricultural sector should be able to attract high-level investor to invest in this companies. The fact is that investor interest in agricultural sector companies is still very small. The agricultural sector has unique business risks, business risk does not only depend on economic stability but also depends on natural factors. An investor needs confidence in making investment decisions, one of these beliefs is through the going concern audit opinion. Going concern audit opinion is an opinion issued by the auditor if there is hesitaton in a company in maintaining its survival. Going concern audit opinion is able to provide an overview to investors to assess investment feasibility and provide confidence whether the company has good prospects and is able to meet the desired return of investors. This study aims to obtain empirical evidence regarding the factors that influence the going concern audit opinion on agricultural sector companies in Indonesia. The population in this study is agricultural sector companies which are listed on the Indonesia Stock Exchange in the period of 2014 - 2018. The sampling technique used is purposive sampling method. The number of companies that met the sample criteria are 10 companies. This study uses the research method of logistic regression analysis. The results of the analysis showed that the previous years financial distress and audit opinion partially influence the going-concern audit opinion and sales growth partially does not affect the going-concern audit opinion.

Keywords
Going Concern Audit Opinion; Financial Distress; Growth.

Topic
Auditing

Link: https://ifory.id/abstract/LKrZTnVyBtQN


Government Policies and Firm Size as A Moderating Effect of Innovation on Business Performance
Sidik Ismanu; Anik Kusmintarti

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Corresponding Author
sidik ismanu

Institutions
State Polytechnic of Malang
sidik.ismanu[at]polinema.ac.id

State Polytechnic of Malang
anik.kusmintarti[at]polinema.ac.id

Abstract
Companies operating in this free market era must have competitiveness. Innovation is needed by companies to create products and services that are of high quality and competitiveness. Competitiveness is the ability of a company to overcome paradigm changes, market competition, enlarge and maintain profits, expand market share, and increase business scale. The stronger the competitiveness of a company will increase the value of the company above the industry average. Government policies that favor small and medium enterprises (SMEs), provide convenience to various financial and non-financial access, strengthening the relationship between innovation and business performance. Batik is a pictorial fabric that is made specifically by writing or putting the paraffin on the cloth, then processing it in a certain way that has a specific. SMEs that produce batik handmade in the form of clothing fabrics have a significant contribution to enliven the popular dress style of a culture (fashion).. The creativity of the style and the color of batik handmade cloth with ethnic and contemporary themes, attracted the interest of parents and young people to wear clothing made from batik cloth.

Keywords
Innovation; Government Policy; Business Performance; Small and Medium Enterprises.

Topic
Management Strategic

Link: https://ifory.id/abstract/yzNPhExreUMk


HOW WEBSITE CHARACTERISTICS GIVE IMPACT TO CUSTOMER LOYALTY ON ONLINE STORES THROUGH CUSTOMER SATISFACTION
Triesti Candrawati (a*), Retno Widiastuti (b), Widi Dwi Ernawati (b)

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Corresponding Author
TRIESTI CANDRAWATI

Institutions
POLITEKNIK NEGERI MALANG

Abstract
The development of online business is very rapidly in now days. Therefore, the online business requires a lot of effort compete with similiar business. To be surviving inthe online business can be done by providing maximum satisfaction to consumers and maintaining belief in the products offered both in terms of price and quality of goods by using a good website. The purpose of this study is to determine the effect of Website Characteristic to customer satisfaction and impact to customer loyalty on the online store. The population of this research is the first grade student of Diploma 4 Management Accounting in State Politechnic of Malang. Using purposive sampling method dan slovin formula 138 samples were collected. In this reseacrh, the analysis technique used was linier regression namely path analysis. Then Hypotesis test was done and the calssical assumption test which consists of autocorellation test, heteroskedasity test, multikolonieritas and normally test will be conducting. By using 5% the significance level, some conclusions can be obtained from this research. Constant value obtained significance (P) if 0.000 is smaller than 0.05. The conclusion that can be drawn based the result of hypothesis testing on the F-test is that the design of the site (x2), informative (x3), Security (x3), and Communication (x5) have a partially significant effect to the satisfaction, but the variable of shooping Convenience (x1) has no significant effect partially on the satrisfaction. Beside that the design of the site (x2), informative (x3), Security (x3), and Communication (x5) have a partially significant effect to the loyalty, but the variable of shooping Convenience (x1) has no significant effect partially on the influence on customers- loyalty. The customers- satisfaction have significant simultaneous influence on customers- loyalty.

Keywords
Website Characteristics, Customer Satisfaction, Customer Loyalty, and Online Business

Topic
E-Marketing

Link: https://ifory.id/abstract/Lx7NhEXwvU4K


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